SCHOOL BUDGET DEVELOPMENT School Year 2018 19 Budget

SCHOOL BUDGET DEVELOPMENT School Year 2018 -19 Budget Services and Financial Planning Division March 2018

Topics • Purpose • Budget Planning, Development, and Maintenance ØBudget Calendar, Budget Development Timelines ØAllocation of School Resources ØProgram 13027 ØLCAP and Targeted Student Population (TSP) ØImportant Reminders ØNorm Day Settle-Up ØPer Pupil Schools ØHelpful documents for budget planning • Additional information and resources 2

Purpose To help school administrators develop budgets for school year 2018 -19 3

Planning, developing, and maintaining budgets ØBudget planning and development • School leaders and stakeholders: 1. What’s best for students’ success? 2. What resources are needed to execute plans? 3. Involve school community in developing budget ØBudget monitoring – happens all year round • School staff and fiscal staff: 1. Budget line items should not be overdrawn 2. Purchased positions should be budgeted at the incumbents’ actual salary level, if possible 3. “Goods Receipt” should be done online as soon as goods/services are received 4

Budget Calendar • Purchase deadlines for warehouse items • Instructional Year Ends • Board adopts Final Budget & LCAP • May Revision of Governor’s State Budget • Purchase deadlines for P-card, Shopping Carts and T-card, Imprest Fund Claims June • • E-CAST enrollment Carryover Memo Estimated Rate Sheets Unduplicated/TSP Count • Per Pupil Schools - Norm Day Settle-up • Governor’s Proposed State Budget July May Aug • Instructional Year Begins BUDGET CALENDAR Apr • SFE closes for Budget Development • P-2 ADA captured • Budget Development • Schools Front End (SFE) opens for Budget Development • Allocation Letters • LAUSD submits Final Budget & LCAP to LACOE • SFE opens for Budget Maintenance Sept Mar • Norm Day • Carryover funds posted Oct Feb Nov Jan Dec • NOV. -JAN. Norm Day Settle-up of school resources 5

Budget Timelines For Schools Y R A U R B FE ent m l l o r n e T • E-CAS er memo ov • Carry ed Rate Sheets at • Estim th stakeholders wi D) • Meet Development (B et • Budg s at et/sfs e c r u o s re d. n eve. laus MARCH • BD appointments • Allocation letters • Budgets implemented in Schools Front End (SFE) APRIL ents pointm p • BD a e continu nd SFE nds a e D B et • g d u b r o closes f g plannin hi http: //ac NE U J Y MA to e n i l d a s • De m e t i e s purcha 8 1 7 1 r o f s” R G “ s s • Proce SEPTEMBER • Actual carryover funds posted • NORM DAY – 09/14/18 • Norm Enrollment and Staffing Dashboards NOV. – JAN. • Norm Day Settle-up o Adjustment of selected school resources (+ or ) • Budget to actuals 6

Allocation of School Resources – in March Unrestricted Funds • • General Fund School Program - Program Code 13027 Targeted Student Population Programs: Ø Ø Ø • • Program Code 10183 Program Code 10359 – for select schools only Program Code 10397 – for Per Pupil Schools only Program Code 10400 – resources are flexible only after the first year of allocation Program Code 10405 – Parent Involvement Program Code 10529 – Counselors for Title I schools with grades 9 -12; Nurses Program Code 11119 – Dual Language Programs only; funds are not flexible Program Code 11448 - Accelerated Academic Literacy (AAL) Restricted Funds • Title I: Ø Program Code 7 S 046 Ø Program Code 7 E 046 Ø Program Code 7 T 124 (middle schools) • Title III: Ø Program Code 7 T 197 7

Program Code 13027 Ø If flexibility to close a position is implemented, the same positions/titles cannot be re-purchased with TSP or categorical funds. Ø Any flexibility over positions will be implemented for one school year only. Ø Schools will bear any additional costs related to positions purchased. Example: register-carrying teachers – 10 days of sub. time, differentials, and salary pay scale increases Ø Purchased positions that are vacant must be budgeted at the Districtwide average cost. Ø Budget items with flexibility: Building and Grounds Worker School Facilities Attendant Office Technicians above the legal requirement (MCD) Temporary Personnel Funds Registration Adviser Time Instructional Materials Teacher Activity Differential General Supplies Classified Substitute Time 8

Local Control and Accountability Plan (LCAP) ØLCAP - required by the state, LCFF ØShows LAUSD’s plan for 3 school years ØShows how LAUSD plans to spend the LCFF funds ØShows how LAUSD supports the Targeted Student Population (TSP) ØShows the progress of achieving the 5 state goals 9

Targeted Student Population Budget Guidelines Targeted Student Population - Program Codes 10183 and 10400 ØAdditional school resources may be purchased with TSP funds. ØBudgeted items must support the needs of students identified as: • • • English learner Eligible for free and reduced-price meals (low income) Foster youth, homeless TSP ØPositions should be budgeted at the incumbents’ actual salary level, degree differentials, etc. ØFor register-carrying teachers, 4 days of substitute time must be budgeted in Program 10183 10

School principals should engage their school community in developing their budget. Core services and districtwide targeted school resources must always be budgeted before purchasing additional resources with other funding sources. Important Reminders Special Education-funded Teachers - Should not teach “general education” students nor perform nonteaching or unapproved duties during the school day - 13027 will be charged if teacher performs “general education” duties During budget development, schools should not modify a position’s salary level for the purpose of capturing salary savings or to swap employees assigned School principals have the authority to make final budget decisions for Program Code 13027, subject to the Local School Leadership Council and LD Superintendent’s or designee’s approval 11

Carryover status of programs depends on the District’s financial condition; refer to carryover bulletin released in February. Program Codes 13027, 10359, 10397, 10400, and 10405 – will carryover to 2018 -19 Important Reminders Program Code 10183 does not carryover For purchased positions, all differentials must be budgeted per bargaining unit agreements. B&G Workers and School Facilities Attendants: -Any changes to the B&GW and SFA must be pre-approved by Facilities Fiscal Support -SFA must be budgeted at 8 -hours, C-basis 12

Norm Day Settle-Up (all schools) Norm Day enrollment count is used as the basis of allocating school resources Norm Day enrollment is reviewed by Budget Services to resolve any errors in data reporting Impact to schools’ number of staff and other resources: no change, increase, or decrease Nurses, psychologists, and library media teachers are not adjusted Changes in the number of certificated staff and assignments is coordinated with HR Division 13

Per Pupil Schools At budget development, estimated revenues and budgeted expenditures are calculated based on current information Factors that impact estimated revenue and budgeted expenditures: • LCFF rates per ADA per grade span • Total districtwide ADA and each individual school’s ADA • Unduplicated student count • E-CAST/Norm Day enrollment count • Non-school site costs • Number of schools participating 14

Revenues for Affiliated Charter Schools are calculated separately from the non-charter schools – LCFF is calculated separately Details of the calculations are sent to school principals Revenues and expenditures are recalculated at norm day (Norm Day Settle-up) Participating schools with calculated revenue exceeding budgeted expenditures (underfunded schools) receive an additional allocation in Program 10397 PER PUPIL SCHOOLS (Pilot Schools and Network Partner Schools) 15

Per Pupil Schools At Budget Development 2016 -17 P-2 ADA At Norm Day Settle-Up 2017 -18 P-2 ADA ÷ 2016 -17 Norm Day Enrollment ÷ 2017 -18 Norm Day Enrollment = 2016 -17 Ratio of P-2 ADA to Norm Day Enrollment (%) = 2017 -18 Ratio of P-2 ADA to Norm Day Enrollment (%) × 2018 -19 E-CAST Enrollment × 2018 -19 Norm Day Enrollment = Estimated 2018 -19 P-2 ADA = Revised Estimated 2018 -19 P-2 ADA × LCFF Rates Per ADA Per Grade Span = PRELIMINARY ESTIMATED REVENUE = FINAL REVENUE 16

Helpful documents for planning school budgets School Employee Roster Report Staffing and Resources Report Estimated Rate Sheets (Costs) Itinerant Letters Budget-At-A-Glance Single Plan For Student Achievement 17

Additional Information and Resources ØE-CAST Enrollment information (for Budget Development) ØSchool Fiscal Services Branch website - http: //achieve. lausd. net/sfs • Norm Enrollment and Staffing Dashboards (for Norm Day Settle-up) • Staffing/Position Simulator • Board-approved Staffing Bulletins • General Fund School Programs Manual • Program and Budget Handbook ØFiscal Specialists 18

Local District Central Fiscal Services Contacts Fiscal Specialist Telephone Email Angie Guevara 213 -241 -2925 aea 2908@lausd. net Aurora Phillips 213 -241 -0168 aurora. phillips@lausd. net Brent Denton 213 -241 -0149 brent. denton@lausd. net Carlos Fernandez 213 -241 -1926 carlos. m. fernandez@lausd. net Miriam Acosta 213 -241 -1912 miriam. acosta@lausd. net Pauline Tran 213 -241 -7606 pauline. tran@lausd. net Gabby Rivas, FSM 213 -241 -0143 amalia. rivas@lausd. net 19