School Budget Development Overview for New Principals Budget

School Budget Development Overview for New Principals Budget Services & Financial Planning Division February 18, 2015

AGENDA • • • Introduction Budget Planning & Development School Funding Sources Allocations Budgeting with Carryover Funds The Budget Development Session Budget Development Reports Affiliated Charter Schools Information and Resources 2

Introduction The objective of this training is to provide an overview of the Budget Development process. 3

BUDGET PLANNING & DEVELOPMENT 4

Budget Planning & Development • During the planning and development Budget process, school leaders and Planning & stakeholders develop budgets that Development reflect the needs of their students. • Budget management includes Budget monitoring and realigning balances Management (i. e. budget adjustments). 5

School Budgeting Calendar July January March Planning Development June Planning Management 6

Budget Planning & Development Analyze student achievement and school performance data Adjust goals based on data findings Develop instructional and operational strategies to achieve goals Identify resources (such as personnel, time, materials, and dollars) needed to support strategies Prioritize investments Align all budgeted funding sources, both restricted and unrestricted, to those priorities Communicate with and involve stakeholders in instructional and budgeting decisions For training on these content areas please visit: http: //lausd. schoolwires. net/Page/1455 7

Budget Development Process • E-Cast Enrollment Projections • General Fund school program allocations are based on E-Cast projections and Board Approved Staffing Ratios (Allocations are adjusted with Norm Day Actual enrollment) • • • Meet with school site stakeholders Implement prioritized needs in Schools Front End Print out all School Budget Signature Forms Obtain school site approvals and signatures on all forms Meet with your Fiscal Specialist, Title I Coordinator, EL Coordinator (Title III), and ESC Instructional Director on your Budget Development appointment date 8

Budget Development Tentative Timeline March • Estimated Rates Sheet will be available on March 6 th • Allocation Letters received on March 16 th • Schools Front End opens March 16 th April • Schools Front End closes on April 20 th Your school’s Budget Development Appointment will be scheduled between 3/19 -4/20/15. Note: Due to this limited timeline, it is imperative that all school personnel and Educational Service Center staff involved in the budget development process be available during this period. In other words, Budget Development must be a high priority for all participants. 9

SCHOOL FUNDING SOURCES 10

School Funding Sources The two primary types of funding sources are: Unrestricted Restricted • General Fund School Program • Donations • Specially Funded • Categorical Programs • Grants • Special Education • Cafeteria 11

General Fund School Program 1. 2. 3. 4. 5. The District allocates resources to schools in the form of positions using staffing ratios and other dollars in the General Fund School Program 13027. Positions will be budgeted at the assignment level of the employee. IMA, General Supplies, and Teacher Activity Differentials are allocated at a per student rate depending on grade level. (see the General Fund School Program Manual for the various rates) Schools will use their General Fund School Program funds to build a budget that complies with the needs of the local school Instructional and Operational Program. The budget must follow State and Federal laws, court orders, consent decrees, Personnel Commission Rules, collective bargaining agreements, and Human Resources guidelines. 12

General Fund School Program These are the resources that are included in the General Fund School Program 13027: Budget During. Development Budget Development, schools will receive: • Assistant Principal - Secondary Counseling Services • • Clerical support Assistant Principal - Secondary Counseling Services • • Clerical-Substitute Clerical support • • Counselors and Registration Advisor Time Clerical-Substitute • • Custodial Supplies Counselors and Registration Advisor Time • • Day to Day Substitutes Custodial Supplies • • Financial Managers Day to Day Substitutes • • General Supplies Financial Managers • • Instructional Material General Supplies • • Itinerant Arts Teacher Instructional Material • • Librarian Itinerant Arts Teacher • Nurse • • • Librarian Nurse Physical Education Teacher Incentive (PETIP) Plant Managers and Building and Grounds Workers Principals and Assistant Principals Psychologist School Facilities Attendants Teacher Academic Differentials Temporary Personnel Account After Norm Day, schools will receive: • • • Interscholastic Athletic Program (depends on your athletic program) Longevity and Salary Differentials (Certificated and Classified) Testing Coordinator Differential 13

Restricted Funds • Specially Funded Programs – Categorical Funds – Grants • Special Education Funds • Cafeteria Funds 14

Restricted - Specially Funded Programs • Categorical Funds – resources allocated to supplement the core instructional program (i. e. must supplement and not supplant). Allocated based on student characteristics such as Low Income and English Language Learners. • A Grant represents funding awarded to a school. It is used to document, control and report on the results of an agreement made between a sponsor and the school for a specific use. Some examples are: • Federal and State Grants • Smaller Learning Community Grants • California Partnership Grants 15

Restricted – Special Education & Cafeteria • Special Education Funds – resources are allocated based on student needs as indicated by Individual Education Plans (IEPs). • Cafeteria Funds – resources are allocated to operate the District’s food service program. These funds are centrally administered. 16

ALLOCATIONS 17

Budget Development - Allocations During Budget Development schools will receive allocations in: 1. General Programs – Unrestricted Funds e. g. Program 13027 -General Fund School Program 10183 -Targeted Student Population Program 13723 -Categorical Block Grant (Affiliated Charter, prior to FY 13 -14) Program 13724 -In Lieu of EIA (Affiliated Charter, prior to FY 13 -14) 2. Categorical Programs (If applicable) – Restricted Funds e. g. Program 7 S 046 -Title 1 Program 7 E 046 -Parental Involvement Program 7 S 176 -Limited English Proficient Allocation notifications are delivered via email. 18

Budget Development - Allocations Schools receive the following types of resources: 1. Funding to support the basic operational and instructional program at the school site. These funds support core positions such as administrators, teachers, and clerical staff. 2. Resources specific to individual school site needs, such as Campus Aides. 3. Centrally-budgeted resources and services, such as School Police and Gardeners. 4. Categorical allocations distributed by student characteristics, such as low-income or English Learner status. These resources are meant to supplement, not supplant, the school’s core program. 19

Budget Development - Allocations Specially Funded Program resources will be allocated based on: § Title I Ranking § Identified English Learner (EL) Count § English Learner (EL) count is based on prior year R-30 Language Census data. 20

Budget Development - Allocations Accelerated Academic Literacy-Program 11448 • Budget Development allocation will be based on FY 14 -15 norm day. • Allocations will be adjusted based on FY 15 -16 norm day. • A review of the schools that received the allocation will be performed during the 1 st semester to confirm that schools with allocations are running the AAL program. • Schools found not running the program but have received the resources will be notified and allocation will be removed in the 2 nd semester. • Schools not showing AAL enrollment as of norm day but actually running the program may request for funding. Approval will be dependent on available resources. 21

Budget Development – Allocation Letters School Allocation Notifications will be generated through Business Tools for Schools (BTS). School principals will receive e-mail notifications from the system with two attachments. School Resource Allocation 2 1 Notification of Budget Allocation ABC EL 123401 ABC EL 2016 22 22

BUDGETING WITH CARRYOVER FUNDS 23

Carryover Schools may also use carryover dollars to fund positions for the new fiscal year. Contact your school’s Fiscal Specialist for more information about funding positions with carryover funds. 24

THE BUDGET DEVELOPMENT SESSION 25

Checklist for 2015 -2016 Budget Sessions Schools should bring the following items to their Budget Development Session (if applicable): q Signed School Budget Signature Forms for each program q Assurances and Justifications, Single Plan Pages and/or Updates to the Single Plan for Student Achievement, if necessary q Signed Employee Roster Letter q Manual Budget Adjustments funding positions with Carryover funds including Grants and Restricted items q Manual Budget Adjustments funding Restricted items q PC Form 5193 TA – Teacher Assistant Resignation form, for Teacher Assistant employees whose positions will not be funded next fiscal year 26

Checklist for 2015 -2016 Budget Sessions Schools should bring the following items to their Budget Development Session (if applicable): q Prior approval from Personnel Commission, if the school intends to close the Financial Manager, Library Aide, School Administrative Assistant and/or Office Technician position q Completed Itinerant Letters, if funding Support Services (Nurse, Psychologist, PSA, PSW, Elementary Counselor, Art Teacher, and Librarian) q Alternate Staffing Pattern form, if closing the Assistant Principal-Secondary Counseling Service q Request for Personnel Action (RPA) for new (if hiring an employee), temporary, and modified positions q Toshiba Copier contract funding should be in commitment item is 580002 27

Additional Information • School Principals will be sent notification of their school’s appointment date and time once the schedule is finalized. • Principals should have obtained all necessary signatures on School Budget Signature Forms and other supporting documentation before arriving at their Budget Development Session. • Because of the complications involved in creating the Budget Appointment schedule, Principals should adhere to their scheduled dates and times. • There will be a Title I station, an EL station, and a Fiscal station. Schools will stop at the Title I & EL stations first, and then move on to the Fiscal Specialist. • The Director will accompany the school through the stations and eventually sign off on the School Budget Signature Forms at the Fiscal station. 28

BUDGET DEVELOPMENT REPORTS 29

School Front End Reports 3 1 2 Do you have access to Schools Front End (SFE)? 30

STAFFING AND RESOURCES REPORT 31

Staffing and Resources Report What is the Staffing and Resources Report? The Staffing and Resources Report using version BPx summarizes the resources a school will receive. Allocation based on: State and Federal Law, Collective Bargaining Agreements, Personnel Commission Rules, Human Resources Division Rules, Court Orders and Consent Decrees. Flexibility depends on: 32

Staffing and Resources Report Schools can generate the same report using version BP 1 to display Staffing and Resources. 2016 33

ESTIMATED RATES BY BUDGET ITEM 34

Estimated Rates by Budget Item What is the Estimated Rates by Budget Item Report? The Estimated Rates by Budget Item Report displays estimated costs for Budget Items (positions and non-position salary items) by Program Codes. The report is available in Schools Front End (SFE) and on the School Fiscal Services website (sfs. lausd. net). 35

SCHOOL BUDGET SIGNATURE FORM 36

School Budget Signature Form (WIP) What is the School Budget Signature Form? The School Budget Signature Form displays the school’s budget in a pre-defined format with signature page for required approvals. • Schools should print a copy of their School Budget Signature Form (WIP) for every program they are required to develop a budget for during the Budget Development period. • Forms should be signed by Principal and other appropriate school personnel before the Budget Development Appointment. • The forms should be presented to the Compliance Staff and Fiscal Specialists during the Budget Development Appointment. 37

School Budget Signature Form (WIP) 38

School Budget Signature Form (WIP) Budget Development 39

School Budget Signature Form (WIP) 40

EMPLOYEE ROSTER REPORT 41

2014 -15 School Budget Development Employee Roster Report What is the Employee Roster Report? The report lists positions funded with both unrestricted and restricted funds, as well as unfunded positions (those showing zero dollars). The funded positions with a dollar amount represent the District approved staffing ratios and recommended staffing patterns for FY 2015 -2016 and E-cast data. The roster does not include Supervision Aides, Community Reps, Student Aides, Prof Experts, or Limited Contract assignments. 42

2014 -15 School Budget Development Employee Roster Report During budget development, subject to policy and guidelines for each funding source, Personnel Commission (PC) & Human Resources (HR) policies and Unit D Collective Bargaining Agreement, Principals have the choice to do the following: • • • Identify alternative funding sources for unfunded positions. Move the funding between funded and unfunded positions. Leave the pre-selected unfunded position to be closed as is. Principals must do the following: • • Update your budgets to reflect changes made to the employee roster report. Provide a signed copy of the report with changes to your Fiscal Specialist along with the School Budget Signature forms at the Budget Development appointment. 43

Employee Roster Report 44

ITINERANT FORMS 45

ITINERANT FORMS What is an Itinerant Form? An Itinerant Form serves as a school’s commitment to fund Support Services personnel such as Nurses and Psychologists at a specific level from an available funding source for the upcoming fiscal year. For example, on the Itinerant Form for the Nurse, a school may commit to fund a Nurse for 1 day per week from Program 7 S 046. The forms provides for information such as number of days, amount budgeted and program or funding information. Based on the information provided on this form, Support Services personnel will assign employees to the requesting school site. Principals are required to sign this form. 46

ITINERANT FORMS Copies of Itinerant Forms can be found on the School Fiscal Services website (sfs. lausd. net). A list of Itinerant Forms available for 14 -15 can be seen below: 47

AFFILIATED CHARTER SCHOOLS 48

Affiliated Charter Schools existing prior to fiscal year 2013 -2014 will continue to receive funding in the following programs: § § Program codes will remain as 13723 -Charter School Block Grant and 13724 -In Lieu of EIA. During budget development resources will be allocated based on a prior year’s Average Daily Attendance (ADA) times a per pupil rate. After norm day, the allocation will be adjusted based on the most current ADA. School budgets will be adjusted positively or negatively. Schools should continue funding for Textbooks, Class Size Reduction Teachers, Gifted and Talented Program, Peer Assistance Review and English Language Acquisition Program from their Charter School Block Grant. Staffing Position Simulator tool is available on the School Fiscal Service Branch website. This tool provides schools transparency as to how Norm Teacher counts are calculated based on enrollment, Norm Category, and Affiliated Charter status. 49

INFORMATION & RESOURCES 50

Information & Resources School Fiscal Services http: //sfs. lausd. net Budgeting for Student Achievement http: //bsa. lausd. net Electronic School Enrollment Forecast Process http: //www. laschools. org/new-site/my-school/ecast/ Personnel Commission http: //notebook. lausd. net/portal/page? _pageid=33, 124961&_dad=ptl&_schema=PTL_EP LAUSD's Budget Realities http: //budgetrealities. lausd. net 51

ESC NORTH FISCAL CONTACT INFORMATION ROBIN FOSTER, Fiscal Services Manager, 818 -654 -3710, ROBIN. FOSTER@LAUSD. NET SANDRA EDSTROM, Budget Technician, 818 -654 -3711, SANDRA. EDSTROM@LAUSD. NET TANYA ARIAS, Fiscal Specialist, 818 -654 -3705, TXA 4878@LAUSD. NET GERALDINE CABAUATAN, Fiscal Specialist, 818 -654 -3702, GERALDINE. CABAUATAN@LAUSD. NET CONNIE CARANDANG, Fiscal Specialist, 818 -654 -3722, CONSTANCIA. CARANDANG@LAUSD. NET MICHAEL DEVERA, Fiscal Specialist, 818 -654 -3704, MICHAEL. DEVERA@LAUSD. NET ANA DIEGO, Fiscal Specialist, 818 -654 -3703, ANAPATRICIA. DIEGO@LAUSD. NET CHRIS IYA, Fiscal Specialist, 818 -654 -3734, CHRIS. IYA@LAUSD. NET SUSAN KABILING, Fiscal Specialist, 818 -654 -3713, SUSAN. KABILING@LAUSD. NET MANUEL LOPEZ, Fiscal Specialist, 818 -654 -3708, MANUEL. LOPEZ@LAUSD. NET MAELISA PAULINO, Fiscal Specialist, 818 -654 -3707, MAELISA. PAULINO@LAUSD. NET ROSE ROSAS, Fiscal Specialist, 818 -654 -3706, ROSE. ROSAS@LAUSD. NET 52