Budget Services & Financial Planning Division March 2015 2015-16 School Budget Development 1

Budget Services & Financial Planning Division

March 2015

2015-16 School Budget Development

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• Introduction• What’s New• Budget Planning &

Development• Budget Guidelines & Policies• Staffing and Resources Report• School Budget Signature Forms• Shared Cost Centers• Pilot School Allocation• Affiliated Charter Schools• Information and Resource

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Agenda

Introduction

The objective of this training is to provide information pertaining to Budget Development.

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What’s New

Schools no longer have the option to budget the Instructional Specialist position

Library Media Teacher Differential will be covered in program 13027

3 hour Library Aide positions will continue to be paired for FY15-16

Schools funding a 3 hour Library Aide position will need to include half the cost of the annual Medical & Welfare benefits

Schools implementing the Accelerated Academic Literacy (AAL) program may request an auxiliary allocation using the AAL Resource Allocation Request. Submit the funding request form to OCISS prior to April 10, 2015 to receive allocation prior to Budget Development.

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What’s New

Staffing Position Simulator replaces the Teacher Position Simulator and includes:

Administrators Teachers Counselors Clerical

Plant Managers, School Facilities Attendants (FSAs) and Pool Custodians are day shift employees

Schools wishing to have any of these positions work the night shift will be responsible for the cost of the night shift differential

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Budget Planning & Development

Budget Planning & Development

•During the planning and development process, school leaders and stakeholders develop budgets that reflect the needs of their students.

Budget Planning &

Development

•Budget management includes monitoring and realigning balances (i.e. budget adjustments).

Budget Managem

ent

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School Budgeting Calendar 8

Management

JuneMarch

July January

Planning and Assessing

Development

Analyze student achieve

ment and

school perform

ance data

Adjust goals based

on data findin

gs

Develop instructional and operatio

nal strategi

es to achieve goals

Identify resources (such as

personnel, time,

materials, and

dollars) needed to support

strategies

Prioritize

investmen

ts

Align all budgeted funding sources,

both restricted

and unrestrict

ed, to those

priorities

Communicate with and involve stakeholders in instructional and budgeting decisions

Budget Planning & Development 9

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

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Budget Development Process

Print out all School Budget Signature Forms

Obtain school site approvals and signatures on all forms (in blue ink)

Budget Development appointment date - meet with your Fiscal Specialist, Title I Compliance Coordinator, Bilingual Compliance Coordinator, and ESC Instructional Director on your Budget

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Budget Development Timeline

March Program & Budget Handbook is available/Estimated Rates- Allocation Letters received on March 23rd Schools Front End opens March 23rd

April Schools Front End closes on April 27th

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.

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Budget Development - Allocations

During Budget Development you will receive resources in the following program types:

General Programs – Unrestricted Fundse.g. Program 13027-General Fund School Program Program 10183-Targeted Student Population Program 13723-Categorical Block Grant Program 13724-In Lieu of EIA

Categorical Programs (If applicable) – Restricted Funds e.g.Program 7S046-Title 1 Schoolwide Program (SWP) Program 70S46-Title 1 Targeted Assistance Schools (TAS)

(1st year for new Schools only) Program 7E046-Parental Involvement Program 7S176-Title III

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Budget Development - Allocations 14

Schools receive the following types of resources:

Funding to support the basic operational and instructional program at the school site. These funds support core positions such as administrators, teachers, counselors, and clerical staff.

Resources specific to individual school site needs, such as Campus Aides.

Resources based on unduplicated count of Low Income Students, Foster Youth and English Learner.

Centrally-budgeted resources and services, such as School Police and Gardeners.

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.


Specially funded resources will continue to be allocated based on:

Title I Ranking Number of free and reduced-price meal application data

Identified English Learner (EL) Count - TIII English Learner (EL) count is based on prior year R-30 Language

Census data

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Accelerated Academic Literacy (AAL) -Program 11448

BD 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 1st 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 the allocation will be removed in the 2nd 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

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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.

Notification of Budget Allocation School Resource Allocation

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SAMPLE

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123401 ABC EL 4

2016

ABC EL

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Budget Guidelines & Policies

General Fund School Program

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 Division Rules & Policies.

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General Fund School Program

Budget Development Assistant Principal - Secondary Counseling Services

Clerical support

Clerical-Substitute

Counselors and Registration Advisor Time

Custodial Supplies

Day to Day Substitutes

Financial Managers

General Supplies

Instructional Material

Itinerant Arts Teacher

After Norm Day Interscholastic Athletic Program (depending on your athletic program)

Longevity and Salary Differentials (Certificated and Classified)

Testing Coordinator Differential

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These are the resources that are included in the General Fund School Program 13027

Budget Development Librarian and differential

Nurse

Physical Education Teacher Incentive (PETIP)

Plant Managers and Building and Grounds Workers

Principals and Assistant Principals

Psychologist

School Facilities Attendants

Teacher Academic Differentials

Teachers

Temporary Personnel Account

Guidelines & Flexibility 21

Schools have the flexibility to implement budgets that meet the unique instructional and operational priorities of their school sites.

Schools are encouraged to consider all of their available resources, including categorical funds, as they build their budgets.

The flexibility for resources included are subject to State and Federal laws, collective bargaining unit agreements, Personnel Commission rules, Human Resources Division Rules & Policies, court orders and consent decrees.

If schools implement flexibility to close positions, these positions cannot be repurchased from Categorical Programs and Targeted Student Population programs. This is to ensure that Specially Funded resources supplement, not supplant the District’s core program.

Positions must be budgeted at the level of the assigned employee.

Any flexibility exercised over positions will only be valid for that fiscal year. Each fiscal year during Budget Development, the District will reset school staffing patterns to match the District’s recommended levels of staffing.


Certificated Employee Guidelines

Register-Carrying Teachers If the District’s financial condition is such that Article XVIII –

Class Size cannot be met, the class sizes should not exceed 2015-2016 class size maximums approved by the Board of Education. (See the School Fiscal Services website sfs.lausd.net for the 2015-2016 teacher staffing ratios.)

The Step and Level of norm generated positions should not be changed during Budget Development. Adjustments can be made once Budget Services has processed Budget to Actuals after Norm Day.

Itinerant Arts Teachers Board resolution established Arts Education as a Core

Subject. Standards-based arts instruction must be available to elementary school students


Certificated Employee Guidelines

Physical Education Teacher Incentive -(PETIP) Board resolution restored Physical Education Teacher Incentive

Principal The California Education Code defines a school as having a

Principal

Nurses, Counselors, and Psychologist Once the District’s minimum requirements are budgeted in

program 13027, additional categorical supplemental resources (supplement, not supplant) may be purchased


Certificated Employee GuidelinesDay-to-Day and Long-Term Substitutes Ten days of day-to-day substitute time per norm generated

register carrying teacher should be budgeted. (See the General Fund School Program Manual.)

If teacher attendance is high, schools will have more resources available to support other school-site needs. On the other hand, schools with low teacher attendance will need to budget using the District’s standard. The District will review absence data throughout the year and share with Administrators of Operations at ESCs accordingly.

Register-carrying teachers that are budgeted through Specially Funded Programs will be allocated 6 substitute days after Budget Development in program code 13027.


Certificated Employee GuidelinesDay-to-Day and Long-Term Substitutes (cont’d) The day-to-day substitute rate includes the higher cost of

Contracted Pool Teachers functioning as first substitutes of the day.

The cost of long-term substitutes for teachers on approved paid leaves will be covered by the District. The cost of long-term substitutes for vacant positions or for teachers on unpaid leaves is covered by the position.

Library Media Teacher (Teacher, Librarian)Senior High schools will receive resources for Librarians in Program 13027. All other schools may budget for these positions at their discretion.


Classified Employee Guidelines

Clerical Requirement for Modified Consent Decree (MCD)

Elementary school requirement = 0.5 FTE if enrollment is less than 500 1.0 FTE if enrollment is 500 or

more

Middle school requirement = 0.5 FTE if enrollment is less than 1,000

1.0 FTE is enrollment is 1,000 or more

High school requirement = 0.5 FTE if enrollment is less than 1,700

1.0 FTE if enrollment is 1,700 or more

Plant Managers, Assistant Plant Managers, Building and Grounds Workers, School Facilities Attendants (SFA), and Pool Custodians

Schools must have sufficient custodial support to maintain the cleanliness of the campus.

All positions are budgeted at “A” basis, except SFAs, which are budgeted at “C” basis. Custodial hours do not include Adult School and Continuation School Funding

Guidelines & Flexibility

Classified Employee Guidelines (cont’d)

Financial Managers, School Administrative Assistants, and Office Technicians

Schools may not purchase another classification in place of these positions unless Personnel Commission issues approval prior to the closure of these positions. Employees should not work out of their respective classifications.

Library Aides 3 hour Library Aide positions will be paired with another 3 hour

position to have a 6 hour per day assignment Schools funding a 3 hour per day Library Aide position must

also include half the cost of the annual Health & Welfare benefits

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Other Guidelines

Degree Differentials Certificated & Differentials/Longevity Classified Budgeting is required per collective bargaining agreements.

Teacher Activity Differentials If purchasing, the differential amount is subject to collective bargaining agreements

for the rate of pay.

Junior Reserve Officers’ Training Corps (JROTC & Sr. JROTC Instructors) For schools that choose to open a JROTC class, the District will fund for .5 FTE of each

teaching position. The school must use Program 13027 funds to purchase the other .5 FTE of the positions. (The program requires that 2 positions must be established at “B” basis.)

Instructional Materials Account (IMA) If your school has a Local School Leadership Council, the council’s approval is

required to transfer funds out of the original allocation of IMA (Commitment Item 430010).

General Supplies Budget at the discretion of your school’s needs.

National Board Certified (NBC) Teachers Schools with NBC teachers are not responsible for budgeting the NBC differential.



Other Guidelines (cont’d)Interscholastic Athletic Program

Secondary schools participating in the Interscholastic Athletic Program will receive their allocation in Program 13027. Allocations will be made at various times throughout the year based on the school’s athletic program. Schools will be responsible for funding any additional hours that are time-reported for Athletic Assistants beyond the allocation

Schools have flexibility to fund the following: Assistant Principals Office Technician positions above the legal requirement Building and Grounds Workers School Facilities Attendants Registration Advisor Time Teacher Activity Differential Classified Substitute Time Temporary Personnel Account Instructional Materials General Supplies

Note: Employees should be assigned work based on their respective classifications. See the Personnel Commission website for classified job descriptions.


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General Guidelines for Program 13027

Advances in Salary Table Pay Scale will be calculated after Human Resources and Personnel Commission have processed changes in staff due to Norm Day. If the net cost of positions is projected to increase, funds will be provided.

The Principal will have final decision-making authority for Program 13027, subject to the approval of the Educational Service Center Superintendent or designee. Principals are expected to engage their school community in the budget-building process.


Targeted Student Population-(Program 10183) Positions, services, and programs funded with Program 10183 must support

the needs of the students that generated these resources: Low Income English Learners Foster Youth

Positions budgeted in the Targeted Student Program should be budgeted at their actual costs.

For register carrying-teachers, four days of substitute time must be budgeted in the program. Another six days of substitute time will be allocated in the General Fund School Program 13027.

If schools close positions that are allocated to them in Program 13027, these positions cannot be re-purchased from the Targeted Student Program. This is to ensure that Targeted Student Program resources supplement, not supplant, the District’s core program.

Core services must be budgeted in the General Fund School Program before purchasing additional resources in the Targeted Student Program. These resources include Norm Register-Carrying teachers, Counselors, Nurses, Psychologists, and Clerical.

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Accountability 32

Positions must be budgeted at the level of the assigned employee. Not budgeting at actual salary levels may result in overdrafts to your school’s budget.

Schools are responsible for any additional assignment costs related to positions that are purchased above the District’s staffing levels. For teachers, this includes the 10 substitute days, any differentials, and salary pay scale increases.

Vacant positions above core must be budgeted at the District average cost.

Norm Day Settle-Up

School’s projected expenditures will be updated to reflect staffing ratios and resources under Norm Day enrollment counts.

If applicable, Budget Services will open positions and allocate additional resources.

For schools that are losing resources, Budget Services will close positions and reduce resources.

Resources for Nurses and Psychologist will not be updated for Norm Day enrollment counts

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Norm Day Settle-Up – Specially Funded Programs

The following categories of schools will have their categorical allocations adjusted based on norm day data:

New Schools Sending Schools Reconfigured Schools (adding or losing a grade level)

If English Learner (EL) resources are allocated based on estimates, then all K-12 schools EL funds allocations will be adjusted based on norm day data.

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General Fund School Program 13027 balances will carryover

(subject to change): Positive or negative ending program balance will carryover in its

entirety Overdrafts in program 11103 –Unfunded Off Norm Positions and

program 11141 – Off Norm position will be moved into Program 13027

Other Programs: Program code 10400 & 10405 will carryover positive or negative

ending program balance Program 10183 will not carryover

Carryover 35

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Staffing and Resources Report

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What is the Staffing and Resources Report?

The Staffing and Resources Report using version BPx summarizes the resources a school will receive.

State and Federal Law, Collective Bargaining

Agreements, Personnel Commission Rules, Human Resources

Division Rules, Court Orders and Consent

Decrees.

Allocation based on:

Flexibility depends on:


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5

2016


Print School Budget Signature Form (WIP)

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Step 1 – Click ReportsStep 2 – Click Staffing & Resources

2016

2016

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1. Enter BPx2. Enter 2016 for current fiscal

year.3. Enter your 7 digit cost center. 4. Select “Display in Form”5. Then click “Execute”

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5

4

VersionA. BPx=Budget Development

(Legal mandate plus additional resources) See General Fund School Program Manual.

B. FN0=Budget Development

C. CM0=Current Modified Budget

2016


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2016


When this window pops up, Click on “Print preview”

Note: If the “Output Device” is blank type “LPDF”

42Staffing and Resources Report

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Schools can generate the same report using version BP1 to display Staffing and Resources.

2016


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School Budget Signature form


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Step 1 – Click ReportsStep 2 – Click Signature Form

20162016

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Step 3 - Enter the following:Version – FN0Fiscal Year – 2016Fund Center – LAUSD Program –

4 Step 4 – Select WIP Version

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5 Enter Output Device – “LPDF”

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Shared Cost Centers

Shared cost centers have been established for schools that share a school facility.

Shared cost centers can be used for budgeting positions if the position costs are shared by multiple home cost centers.

Only Certificated non-register carrying positions and Classified positions may be shared.

The costs of the shared positions must be budgeted in the appropriate Itinerant SS budget item, using Line Type 20THS-L.

Budget Services has allocated dollars for shared positions based on enrollment percentages. Schools can agree to use alternative percentages.

Twelve (12) is the maximum number of funding lines per itinerant position.

Schools must provide their Fiscal Specialist with an Itinerant Position Requisition (IPR) form for shared itinerant positions indicating the actual program and funding percentage for each home cost center.

52Shared cost centers

Example:

The Principals of two cost centers sharing one campus decide to share 50% of the cost of an Office Technician position ($50,000).

Each Principal must budget $25,000 in the ITIN SS OFFICE TECH budget item at their location.

They must submit one Itinerant Position Request (IPR) form to request that a position be established at the shared cost center.

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Shared cost centers53

General Fund Program Guidelines – (Programs 13027, 13938, 10183 & 14242)

Schools should budget positions at the actual cost of the incumbent. If the actual cost is not known at the time of the creation of the itinerant position, it should be budgeted at the District average cost and adjusted as soon as the incumbent is assigned.

Specially Funded Programs (SFP) – (Title I, Title III, etc.)

Schools are allowed to budget positions at the District’s average cost. Register Carrying Teachers – sharing the cost of a register-carrying teacher is not allowed.

Other Funds Cafeteria resources (SACS Fund 130) are not eligible to be moved to shared

cost centers.

Other Non-position Lines (i.e. IMA, General Supplies, Teacher X/Z, Overtime, Contracts)

Other Non-position lines are not eligible to be established at shared cost centers.

54Shared cost centers

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Pilot Schools

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Allocation Formula (Budget Development):

E-Cast Projected Enrollmentx

Average Daily Attendance % (ADA%)x

School Type Rate

Pilot Schools

Identify total # of student days of

attendance for K-12 Student (P2)

SIS Statistical report called

“Days of Actual Attendance”

Start of school to full school month on or before April

15

Identify number of instructional days for

the same period

SIS Statistical report called

“Days Taught"

Start of school to full school month on or before April

15

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Average Daily Attendance (ADA) equals the sum of actual student days of attendance from the start of school until the full school month on or before April 15th (P2 period) divided by the total number of instructional days for the P2 period.

Pilot Schools

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# of student days in attendance (K-12)/ # of instructional days

74,620 ÷ 126

= 592.22

Pilot Schools

The Average Daily Attendance Percentage is computed by dividing Average Daily Attendance by Norm Day Enrollment.

Average Daily Attendance (592.22) = ADA % (96.61%)

Norm Day Enrollment (613)

Pilot Schools 59

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Calculated Revenue

School Budget Funding Model

E-Cast Enrollment (K-5(6)

627

Average

Daily Attendance

Percentage 96.61

%

School Type Rate$4,47

8

Calculated

Revenue

$2,712,525

E-Cast Enrollment (K-3)429

Average

Daily Attendance

Percentage 96.61

%

School Type Rate$816

Calculated

Revenue

$338,197

Total Calculated Revenue is $3,050,722

Pilot Schools

Norm Day Settle Up

By Norm Day, average daily attendance data for the 2014-2015 school year will be available. The District will then update your school’s projected ADA for the 2015-2016 school year using your 2015-2016 norm day enrollment counts and 2014-2015 ADA percentage. Using this new projected ADA, and the per pupil rate from Budget Development, the District will calculate a new Norm Day allocation for your school. This allocation will be compared to your school’s allocation from Budget Development.

In addition, your school’s projected expenditures will be updated to reflect staffing ratios and resources based on Norm Day enrollment counts. The revised expenditures will be compared to your projected expenditures from Budget Development. The District will implement increases or decrease to your school’s General Fund School Program Allocation, if applicable.

61Pilot Schools

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Affiliated Charter Schools

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.

63Affiliated Charter Schools

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Information & Resources

School Fiscal Services

http://sfs.lausd.net

Budgeting for Student Achievement

http://achieve.lausd.net/Page/431

Electronic School Enrollment Forecast Process

http://laschools.org/new-site/my-school/ecast/

Personnel Commission


LAUSD's Budget Realities


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Information & Resources


66Thank you for your time

ROBIN FOSTER, Fiscal Services Manager, 818-654-3710, [email protected]

SANDRA EDSTROM, Budget Technician, 818-654-3711, [email protected]

TANYA ARIAS, Fiscal Specialist, 818-654-3705, [email protected]

GERALDINE CABAUATAN, Fiscal Specialist, 818-654-3702,[email protected]

CONNIE CARANDANG, Fiscal Specialist, 818-654-3722, [email protected]

MICHAEL DEVERA, Fiscal Specialist, 818-654-3704, [email protected]

ANA DIEGO, Fiscal Specialist, 818-654-3703, [email protected]

CHRIS IYA, Fiscal Specialist, 818-654-3734, [email protected]

SUSAN KABILING, Fiscal Specialist, 818-654-3713, [email protected]

MANUEL LOPEZ, Fiscal Specialist, 818-654-3708, [email protected]

MAELISA PAULINO, Fiscal Specialist, 818-654-3707, [email protected]

ROSE ROSAS, Fiscal Specialist, 818-654-3706, [email protected]

mailto:[email protected]












Documents

Budget Services & Financial Planning Division March 2015 2015-16 School Budget Development 1