2012-2013 Budget2012-2013 BudgetNevada Joint Union High School Nevada Joint Union High School

DistrictDistrictJune 20, 2012June 20, 2012

Governor’s May Budget RevisionGovernor’s May Budget Revision COLA = 3.24%COLA = 3.24%

Applies to revenue limitApplies to revenue limit

Revenue Limit Deficit 22.272%Revenue Limit Deficit 22.272%

Additional Reduction to the Revenue Additional Reduction to the Revenue Limit – Limit –

$441 per ADA– $441 per ADA– if November tax election if November tax election failsfails

Revenue Limit Roller CoasterRevenue Limit Roller CoasterStatutoryStatutoryBase RLBase RL

With COLAWith COLA

DeficitDeficit AdditionalAdditionalReductionsReductions

FundedFunded IncreaseIncrease(Decrease)(Decrease)Over Prior Over Prior

YearYear

PercentagePercentageChange Change

Over Prior Over Prior YearYear

2007-2008 2007-2008 6,6686,668

2008-20092008-2009 7,0487,048 .92156.92156 6,4956,495 (173)(173) -2.59%-2.59%

2009-20102009-2010 7,3487,348 .81645.81645 (253)(253) 5,7465,746 (749)(749) -11.53%-11.53%

2010-20112010-2011 7,3197,319 .82037.82037 6,0046,004 258258 4.49%4.49%

2011-20122011-2012 7,4867,486 .79398.79398 59445944 (60)(60) -1.00%-1.00%

2012-20132012-2013 7,7297,729 .77728.77728 (441)(441) 5,5665,566 (378)(378) -6.36%-6.36%

Total Per Student Reduction from 07-08Total Per Student Reduction from 07-08 (1,102)(1,102)

2012-2013 Statutory vs. Funded: $7,729 – 5,566 = 2012-2013 Statutory vs. Funded: $7,729 – 5,566 = $2,163/student$2,163/student

Revenue Limit Roller CoasterRevenue Limit Roller Coaster

2012/2012012/2013 Funded 3 Funded

ADAADA

Statutory Statutory COLA vs. COLA vs.

Funded COLAFunded COLA

Statutory Statutory Revenue Revenue Loss Loss One One Year OnlyYear Only

3,2103,210 $2,163$2,163 $6,943,23$6,943,2300

District EnrollmentDistrict Enrollment

YearYear

CBEDS CBEDS EnrollmenEnrollmen

ttChange over Change over

Prior YearPrior Year

% Change % Change overover

Prior YearPrior Year

2007/082007/08 3,9573,957 2222 0.56%0.56%

2008/092008/09 3,8503,850 -107-107 -2.70%-2.70%

2009/102009/10 3,7343,734 -116-116 -3.01%-3.01%

2010/112010/11 3,5923,592 -142-142 -3.69%-3.69%

2011/122011/12 3,3913,391 -201-201 -5.22%-5.22%

2012/132012/13 3,2963,296 -95-95 -2.80%-2.80%

2013/142013/14 3,1923,192 -104-104 -3.16%-3.16%

2014/152014/15 3,0763,076 -116-116 -3.63%-3.63%

District EnrollmentDistrict EnrollmentHistory of Enrollment

0

5001000

1500

2000

25003000

3500

40004500

5000

1990

/91

1991

/92

1992

/93

1993

/94

1994

/95

1995

/96

1996

/97

1997

/98

1998

/99

1999

/00

2000

/01

2001

/02

2002

/03

2003

/04

2004

/05

2005

/06

2006

/07

2007

/08

2008

/09

2009

/10

2010

/11

2011

/12

2012

/13

2013

/14

2014

/15

Student Enrollment

Loss of Revenue over Prior YearLoss of Revenue over Prior Year

Declining EnrollmentDeclining Enrollment $1.2 million$1.2 million(Revenue Limit and Lottery)(Revenue Limit and Lottery)

$441/ADA Reduction$441/ADA Reduction $1.4 million$1.4 million(If November Tax Election Fails)(If November Tax Election Fails)

These reductions on top of a 22% Funding These reductions on top of a 22% Funding DeficitDeficit

Major AssumptionsMajor Assumptions Continued teacher staffing at Continued teacher staffing at

35:1 at Comprehensives35:1 at Comprehensives 25:1 Class Size Reduction25:1 Class Size Reduction

County programs transferred back to County programs transferred back to CountyCounty Revenues eliminatedRevenues eliminated Staffing and expenditures reducedStaffing and expenditures reduced

School site supply allocations funded at School site supply allocations funded at 40% of formula (same as current year)40% of formula (same as current year)

Continued sweep of all tier III state Continued sweep of all tier III state categoricalscategoricals

Maintain Deferred Maintenance Maintain Deferred Maintenance WILL NOTWILL NOT be swept—projects are getting ahead of $$be swept—projects are getting ahead of $$

Adult Education fund continued sweep of Adult Education fund continued sweep of $160,000$160,000

Budget Reductions/Changes 2012-2013Budget Reductions/Changes 2012-2013   AmountAmount % of Reduction% of Reduction

Certificated StaffingCertificated StaffingTeachers-Declining EnrollmentTeachers-Declining EnrollmentChoral-Half of One SectionChoral-Half of One SectionAthletic Director-One SectionAthletic Director-One SectionAg Project-Four SectionsAg Project-Four SectionsLibrarian-Three SectionsLibrarian-Three SectionsCounselor-Five SectionsCounselor-Five Sections

$563,400$563,400 38%38%

Classified StaffingClassified StaffingRegistrar – 1 FTERegistrar – 1 FTEAthletic/Activities Technician–1 FTEAthletic/Activities Technician–1 FTELab Technician Position–1 FTELab Technician Position–1 FTESingle Site Custodian-1 FTESingle Site Custodian-1 FTE

$257,562$257,562 17%17%

OtherOtherElectrical Savings-Server Electrical Savings-Server VirtualizationVirtualizationMaintenance Savings-Server Maintenance Savings-Server VirtualizationVirtualization2007 Retirees off H/W2007 Retirees off H/WAthletics—Reduction in Coaches Athletics—Reduction in Coaches StipendsStipends

$325,000$325,000 22%22%

New/Increased RevenueNew/Increased Revenue $50,000$50,000 3%3%

Transfers/SweepsTransfers/SweepsGATE, PAR, CAHSEE, Cal Safe, EIAGATE, PAR, CAHSEE, Cal Safe, EIA

$300,000$300,000 20%20%

TotalTotal $1,495,962$1,495,962 100%100%

Changes from Board Budget WorkshopChanges from Board Budget Workshop

State estimate revised for trigger cutsState estimate revised for trigger cuts $425/ADA to $441/ADA$425/ADA to $441/ADA

Deferred Maintenance Transfer RestoredDeferred Maintenance Transfer Restored $280,000 Impact on General Fund$280,000 Impact on General Fund

No movement/request for furlough daysNo movement/request for furlough days $500,000 - $800,000 Potential Savings for Five $500,000 - $800,000 Potential Savings for Five

to Eight Daysto Eight Days Added back Class Size Reduction PositionsAdded back Class Size Reduction Positions

$216,000 for Three FTE$216,000 for Three FTE Title II Staff Development Day TransferTitle II Staff Development Day Transfer

$70,000 Spent for Training$70,000 Spent for Training Curriculum/Instruction PositionCurriculum/Instruction Position

$46,000 Impact on General Fund$46,000 Impact on General Fund

General Fund SummaryGeneral Fund Summary

Beg BalanceBeg Balance $ 5.4m $ 5.4m 18.6%18.6%

RevenuesRevenues $26.1m$26.1m

ExpendituresExpenditures - 29.1m- 29.1m

Net Net - 3.0m- 3.0m

Ending BalanceEnding Balance $ 2.4m $ 2.4m 8.2%8.2%

Multi-Year ProjectionsMulti-Year Projections

Critical for PlanningCritical for Planning Impact of Today’s Decisions on Impact of Today’s Decisions on

TomorrowTomorrow Updated at Least Three Times Each Updated at Least Three Times Each

YearYear

Multi-Year Projection Multi-Year Projection AssumptionsAssumptions

Change in EnrollmentChange in Enrollment 2013/20142013/2014 -104-104 2014/20152014/2015 -116-116

COLA/DeficitCOLA/Deficit 2013/20142013/2014 2.50% COLA 22.27% Deficit2.50% COLA 22.27% Deficit 2014/20152014/2015 2.70% COLA 22.27% Deficit2.70% COLA 22.27% Deficit

Multi-Year Projection Multi-Year Projection AssumptionsAssumptions

One-time Funding SourcesOne-time Funding Sources 2013/20142013/2014

Fund 11 Adult Ed Reserve $ 50,000Fund 11 Adult Ed Reserve $ 50,000 Fund 17 Special ReserveFund 17 Special Reserve $550,000 $550,000

2014/20152014/2015 N/AN/A

Multi-Year ProjectionMulti-Year Projection2013/20142013/2014 2014/2012014/201

55

Beginning BalanceBeginning Balance $2.4m$2.4m $2.3m$2.3mSweep Site/Dept Carry Sweep Site/Dept Carry over? (Amount TBD)over? (Amount TBD)

$1.0m$1.0m

RevenuesRevenues $26.1m$26.1m $26.3m$26.3mSpecial Reserve Special Reserve /Adult Ed Transfer/Adult Ed Transfer

$0.6m$0.6m

ExpendituresExpenditures ($29.3m)($29.3m) ($29.4m)($29.4m)Level of Ongoing Level of Ongoing Reductions NecessaryReductions Necessary

$1.5m$1.5m $2.0m$2.0m

Projected Fund Projected Fund Ending BalanceEnding Balance

$2.3m$2.3m $1.2m$1.2m

Next StepsNext Steps

Continue Hiring and Spending ChillContinue Hiring and Spending Chill Revise NJUHSD Budget 45 Days after Revise NJUHSD Budget 45 Days after

Governor’s Signature on State Governor’s Signature on State BudgetBudget

November Election CriticalNovember Election Critical First Interim Report DecemberFirst Interim Report December Second Interim ReportSecond Interim Report MarchMarch Begin Planning for 2013-14 NOWBegin Planning for 2013-14 NOW