San Leandro Unified School District

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					San Leandro Unified School District

           Second Interim 2008-2009

               Song Chin-Bendib

  Assistant Superintendent of Business Services

   Madeline Gabel Director Business Services

                March 12, 2009
      San Leandro Unified School
       District Board of Trustee

                Mike Katz-Lacabe, President
                Diana J. Prola, Vice President
                   Pauline Cutter, Clerk
                 Hermy B. Almonte, Trustee
                    Lisa Hague, Trustee
                Morgan Mack-Rose , Trustee
                Carmen M. Sullivan, Trustee

                     ADMINISTRATION
                 Christine Lim, Superintendent
 Cindy Cathey, Assistant Superintendent of Education Services
Song Chin-Bendib, Assistant Superintendent of Business Services
Michael Potmesil, Assistant Superintendent of Human Resources
Mission Statement
 The mission of the San Leandro Unified School
 District is to educate students to achieve and
 demonstrate academic excellence and become
 confident, collaborative and competitive in a
 global   society,   by  utilizing   state-of-the-art
 technologies and innovative teaching strategies
 within    a  well-maintained,    secure    learning
 environment, in a region rich in heritage and
 diverse in culture, where we value our traditions
 while welcoming change.
         Acknowledgments
Second Interim is based on the reliability of timely
and accurate information. This document represents
the time and efforts of the total Business Office. These
individuals deserve special recognition for their work,
dedication and professional talents.
  Madeline Gabel, Director of Business Services
       Marites Fermin, Accounting Manager
        Kathy Lan, Budget & Attendance
  Dorothy Morgan-Carney, Billing & Accounting
               Karen Perez, Benefits
                Gail Abbate, Payroll
              Jennilee Ngor, Payroll
       Elizabeth Cardoso, Bond Technician
               Juanita Oyola, Buyer
              Kathy Doll, Purchasing
       Vonalee Tageson, Accounts Payable
 Teresa Zumbo, Community Services & Accounts
                         Payable
           Suki Khaira, Administrative
                         SAN LEANDRO UNIFIED SCHOOL DISTRICT
                   REGULAR ED,SDC STUDENTS, HOME INSTRUCTION & NPS



ENROLLMENT Based on October CBEDS
         and P-2 ADA

                                   SLUSD Enrollment and ADA

                 9,000




Enrollment/ADA
                 8,800
                                                                                                  ENR
                 8,600
                                                                                                  ADA
                 8,400

                 8,200

                 8,000


                           03-04



                                     04-05



                                             05-06



                                                       06-07



                                                               07-08



                                                                         08-09



                                                                                 09-10



                                                                                          10-11
                                                     School Year




                                                                                           ADA TO
                           Year              ENR                       ADA               ENROLLMENT
                           03-04               8,653                     8,262              95.48%
                           04-05               8,894                     8,411              94.57%
                           05-06               8,724                     8,260              94.68%
                           06-07               8,759                     8,316              94.94%
                           07-08               8,722                     8,276              94.89%
                           08-09               8,801                     8,357              94.88%
                           09-10               8,801                     8,357              94.88%
                           10-11               8,801                     8,357              94.88%
                                      SAN LEANDRO UNIFIED SCHOOL DISTRICT
                              Multi-Year Projection (MYP) Budget Assumptions - For AB 1200
                                                 General Fund Unrestricted

                                                                            2nd Interim        Projected Budget Projected Budget
                                 Factor                                      2008-09               2009-10          2010-11
COLA                State Statutory COLA per SSC                                   5.66%                 5.02%                  0.70%
                    Revenue Limit Deficit                                         7.844%               13.094%                13.094%
                    Net Funded Revenue Limit COLA                                 -2.63%               -0.969%                  0.70%
                                          (1)
Equalization        Net Funded Per ADA                                  $            -   $                 -   $                  -
                     (No equalization was proposed by the Governor)
                    Total Amount                                        $           -          $           -          $           -
R.L.                Net Funded Base Revenue Limit per ADA               $      5,659.65        $      5,605.48        $      5,644.59
                    Total Revenue Limit                                 $    47,460,878        $    47,006,578        $    47,334,532
                      State Aid Portion                                 $    32,094,635        $    31,636,067        $    31,960,272
                      Local Property Taxes Portion                      $    15,213,201        $    15,215,186        $    15,218,935
                      Other                                             $       153,042        $       155,325        $       155,325
Enrollment          Current And Projected CBEDs                                   8,801                  8,801                  8,801
                    Ratio of ADA And Enrollment                                94.8800%               94.8800%               94.8800%

ADA                 Total Revenue Limit ADA                                     8,357.03               8,357.03               8,357.03
                      General Education ADA                                     8,339.00               8,339.00               8,339.00
                      Non-Public School (NPS)                                      18.03                  18.03                  18.03
LOTTERY             Lottery Per ADA
                      Unrestricted                                      $         109.50       $        109.50        $        109.50
                      Proposition 20 (Restricted)                       $          11.50       $         11.50        $         11.50
MANDATED            Mandated Cost Reimbursement                         $                  -   $                  -   $                  -
H & W               Health and Welfare Benefits
                                                                        $5,238/Year            $5,238/Year            $5,238/Year
                    Trade & Teamsters                                   cashback               cashback               cashback
                    CSEA Bargaining Groups                      High    $3,500/Year/FTE $3,500/ Year/FTE $3,500/ Year/FTE
                                                                 Low    $2,070/ Year/FTE       $2,070/ Year/FTE       $2,070/ Year/FTE
                                                                        cashback               cashback               cashback
                                                               (3)
                    SLTA (Fringe in Salary 02/03 Contract)              $       6,073.00       $      6,073.00        $      6,073.00

                    Management (Fringe included with salary             $       6,266.00       $      6,266.00        $      6,266.00
                             (4)
                    1/1/2002
Benefits            Certificated Statutory Benefit Rates                         13.33%                 13.59%                 13.59%
                    Classified Statutory Benefit Rates( except teamst            24.30%                 24.56%                 24.56%
                    Teamster/Trades                                             31.300%                31.562%                31.562%

Indirect %          Indirect Cost Rate                                             4.98%                  4.98%                  4.98%
Support
                    Fd 01 supports Fd 670 Self Insurance                $       946,090        $     1,454,644        $     1,454,644

Encroachment        Special Education                                   $      2,199,179       $     2,246,681        $     2,295,210
                    Special Education Transportation                    $        598,238       $       611,160        $       624,361
                    Routine Restricted Maintenance                      $      1,651,531       $     1,687,204        $     1,723,648
Note: (1)   No equalization was projected.
      (2)   The step and column for SLTA FY 2008-09 and 2009-10 based on the methodology recommended by SSC, Inc.
      (3)   SLTA Fringe included in salary schedule.
      (4)   Management Fringe included in salary schedule
The District’s total General Fund combined revenue for 2008-09
is $69,492,970. The majority of the District’s General Fund
combined Revenue is generated through the District’s Revenue
Limit 69%. The next largest source is Other state Revenue at
16%. Both of these sources are determined by State funding and
together they account for 85% of the General Fund Revenue.
Federal Local and Other Interfund Transfers, make up the
remaining portion of the District’s General Fund Revenue.

                              General Fund Combined Revenue

                         Local Revenue    Interfund Transfers
                               7%                 1%
   Other State Revenue
           16%




     Federal Revenue                                            Revenue Limit
           7%                                                       69%
The District’s total General Fund expenditures for 2008-09
is $71,880,386. The majority of the General Fund Budget
expenditures, 80%, are spent on employee costs.
Operating Expenses which includes utilities, copier,
postage, phone expenses and other contracted services is
13%. Books instructional supplies, office supplies and
computer equipment are 7%.
             Combined General Fund Expenditures




     Operating                               Salaries and
     Expenses                                  Benefits
       13%                                       80%




   Books and
    Supplies
      7%
The District’s Unrestricted portion of the General Fund Revenue
for 2008-09 is $51,683,591. The District’s Revenue Limit
generates 90% of the Unrestricted General Fund Revenue.
Other State Revenue is 8%. Both of these sources are
determined by the State funding and together they account for
98% of the district’s Unrestricted General Fund Revenue. Local
Revenue and Intefund Transfers makes up the remaining
portion of the Unrestricted General Fund Revenue.
                  General Fund Unrestricted Revenue




                                                      Re ve nue Limit
Local Re ve nue                                             90%
      2%




Othe r State
 Re ve nue
    8%
Total Unrestricted General Fund Expenditures
including Contribution to other program equals
$47,195,431. Majority of expenditures, 90% are spent
on employee salaries and benefits .


              Unrestricted General Fund Expenditures




      Other Fiancing 2%                     Salaries and
                                            Benefits, 90%

        Operating
       Expenses, 7%



           Books and
          Supplies 1%
On Functional Basis, the majority of Unrestricted
General Fund Expenditures are spent on instruction,
67%
          Unrestricted General Fund Expenditures by
                          Function
                            Other Outgo
                                   1%

                  Plant Services
                      11%
            General
       Administration
             7%
Ancillary Services
       2%

                                           Instruction
  Pupil Services                               67%
       3%



 Instruction-Related
       Services
         10%
                       San Leandro Unified School District General Fund
                       Multi-Year Projections- Unrestricted
.                                       Audited Actuals    Audited Actuals    Audited Actuals g Adopted Budget          First Interim           Second Interim      Projected Budget     Projected Budget
                                    0      2005-06            2006-07            2007-08      8    2008-09                2008-09                  2008-09               2009-10              2010-11

Revenue Limit                           $    43,005,096    $    45,886,379    $    47,475,920     $   47,172,632    $        47,850,896     $         46,381,116    $      45,940,303    $      46,259,797
Federal Revenues                        $           -      $           350    $           -       $          -      $               -       $                -      $             -      $             -
State Income                            $     3,853,924    $     4,594,122    $     4,384,161     $    4,179,150    $         4,495,040     $          4,351,582    $       4,341,037    $       4,330,597
Local Income                            $       499,323    $     1,028,190    $     1,300,971     $    1,090,684    $         1,102,634     $            950,893    $         955,739    $         961,918

Total Income                            $    47,358,343 $       51,509,041 $       53,161,051 $       52,442,466 $           53,448,570 $             51,683,591 $         51,237,079 $         51,552,311

Certificated                            $    29,088,009    $    31,384,197    $    32,376,202     $   32,417,815    $        32,760,158     $         32,375,165    $      31,598,286    $      31,799,574
Classified                              $     4,793,345    $     5,337,882    $     5,445,276     $    5,656,396    $         5,765,096     $          5,674,137    $       5,493,709    $       5,535,074
Benefits                                $     6,107,175    $     6,557,671    $     6,091,759     $    6,214,669    $         6,215,878     $          5,563,836    $       6,295,794    $       6,331,410
Books/Supplies                          $       512,015    $       697,023    $       607,279     $      699,904    $           998,556     $          1,000,563    $         684,113    $         707,934
Services                                $     3,401,655    $     3,599,543    $     4,184,956     $    3,591,203    $         3,673,860     $          3,658,567    $       3,300,716    $       3,554,855
Capital Outlay                          $        13,727    $           -      $           -       $          -      $            18,500     $             16,800    $          16,800    $             -
Other Outgo                             $        38,906    $         2,086    $           -       $          -      $               -       $                -      $             -      $             -
Indirect                                $      (461,710)   $      (828,451)   $      (342,341)    $     (897,737)   $        (1,181,251)    $         (1,093,637)   $      (1,093,637)   $      (1,093,637)
Total Expenditures                      $    43,493,122    $    46,749,951    $    48,363,129     $   47,682,250    $        48,250,797     $         47,195,431    $      46,295,782    $      46,835,210

Excess                                  $     3,865,221 $        4,759,090 $        4,797,922 $        4,760,216 $            5,197,773 $              4,488,160 $          4,941,297 $          4,717,102
Interfund Transfers
Transfers IN                            $           -      $       435,850    $            -      $      640,535    $            640,535    $                -      $             -      $             -
Transfers Out                           $       629,014    $     1,214,084    $        655,519    $      508,445    $            508,445    $            508,445    $         508,445    $         508,445
Other Sources                           $        67,613    $        36,800    $         30,100    $          -      $                -      $             16,205    $          16,205    $          16,205
Contributions to Restricted Prog.       $    (3,262,274)   $    (3,860,245)   $     (3,642,425)   $   (4,496,462)   $         (4,783,873)   $         (4,460,915)   $      (4,166,801)   $      (4,263,003)
Subtotal                                $    (3,823,675)   $    (4,601,679)   $     (4,267,844)   $   (4,364,372)   $         (4,651,783)   $         (4,953,155)   $      (4,659,041)   $      (4,755,243)

Net Incr.(Decr.)                        $        41,546 $          157,411 $          530,078 $         395,844 $               545,990 $               (464,995) $          282,256 $             (38,141)

Beg. Balance                            $       618,681 $          648,299 $          805,710 $         229,069 $             1,335,788 $              1,335,788 $           870,793 $           1,153,049
Audit. Adjustment                       $       (11,928)
End. Balance                            $       648,299 $          805,710 $        1,335,788 $         624,913 $             1,881,778 $               870,793 $           1,153,049 $          1,114,908

Revolving Cash                          $        40,000    $        40,000    $         40,000    $       40,000    $             40,000    $             40,000    $          40,000    $          40,000
Stores Inventory                        $           -      $        29,920    $         29,920    $          -      $                -      $                -      $             -      $             -
Lottery                                 $           -      $        59,136    $            -      $          -      $                -      $                -      $             -      $             -
Fund 17 for Reserve                     $    (1,820,464)   $    (2,005,877)   $     (2,196,903)   $   (2,054,596)   $         (2,244,833)   $         (2,183,757)   $      (2,076,676)   $      (2,096,077)
Designated Carryovers/Other             $       608,299    $       117,958    $        268,719    $      189,069    $            428,811    $            100,000    $             -      $             -
3% Reserve                              $     1,820,464    $     2,005,877    $      2,196,903    $    2,054,596    $          2,244,833    $          2,183,757    $       2,076,676    $       2,096,077
Excess                                  $             0    $       558,696    $        997,149    $      395,844    $          1,412,967    $            730,793    $       1,113,049    $       1,074,908
      San Leandro Unified School District General
      Fund Multi-Year Projections-Restricted
updated 9/13/07          Audited Actuals        Adopted Budget         1st Interim           2nd Interim       Projected Budget    Projected Budget
                            2007-08                2008-09              2008-09                2008-09              2009-10             2010-11

Revenue Limit        $          1,352,184   $          1,387,364   $         1,516,186   $         1,505,829   $       1,490,059   $       1,498,519
Federal Revenues     $          4,112,596   $          2,905,450   $         4,889,340   $         4,868,739   $       4,766,951   $       4,766,951
State Income         $          9,288,037   $          7,077,671   $         7,476,564   $         6,799,361   $       7,120,706   $       7,118,876
Local Income         $          4,792,710   $          3,962,414   $         4,288,619   $         4,232,384   $       3,941,940   $       3,941,159
Total Income         $         19,545,526   $        15,332,899 $          18,170,709 $          17,406,313 $        17,319,656 $        17,325,505

Certificated         $          7,572,564   $          7,877,343   $         8,076,307   $         7,918,235   $       7,712,777   $       7,321,174
Classified           $          3,267,192   $          3,256,300   $         3,367,606   $         3,404,858   $       3,428,452   $       3,454,730
Benefits             $          1,972,299   $          2,056,151   $         2,099,767   $         1,910,338   $       2,518,469   $       2,474,258
Books/Supplies       $          3,430,272   $          2,136,703   $         4,444,470   $         3,934,269   $       2,841,285   $       2,649,330
Services             $          4,990,200   $          2,821,520   $         5,645,020   $         5,573,052   $       3,620,046   $       4,328,810
Capital Outlay       $          1,021,756   $              6,787   $            61,789   $            77,602   $          27,602   $          27,602
Other Outgo          $          1,279,983   $          1,046,320   $         1,046,320   $           992,725   $         992,725   $         992,725
Indirect             $            282,209   $            691,642   $           924,192   $           873,876   $         873,876   $         873,876
Total Expenditures   $         23,816,475   $        19,892,766 $          25,665,471 $          24,684,955 $        22,015,232 $        22,122,505

Excess               $          (4,270,949) $         (4,559,867) $        (7,494,762) $         (7,278,642) $        (4,695,576) $       (4,797,000)

Transfers IN         $            394,970 $              403,066 $             403,066 $            403,066 $            403,066 $           403,066
Transfers Out        $            394,970 $              403,066 $             403,066 $            403,066 $            403,066 $           403,066
Other Sources
Encroachment         $          3,642,425 $            4,496,462 $           4,783,873 $           4,460,915 $         4,695,576 $         4,797,000
                     $          3,642,425 $            4,496,462 $           4,783,873 $           4,460,915 $         4,695,576 $         4,797,000

Net Incr.(Decr.)     $           (628,524) $            (63,405) $         (2,710,889) $         (2,817,727) $              -      $             -

Beg. Balance         $          3,555,349 $               65,384 $              65,384 $           2,926,825 $           109,098 $           109,098
Audit. Adjustment
End. Balance         $          2,926,825 $               1,979 $          (2,645,505) $            109,098 $           109,098 $           109,098

Rev. Cash
Stores
Prepaid
Investments
Design.C/O                                  $                -     $                 -   $                 -   $             -     $             -
3% Reserve
Excess                                      $               -      $                 -   $                 -
                        San Leandro Unified School District
           Variance Report Between First and Second Interim
                                                       Object           1st Interim        2nd Interim       Variance         Comments
Description                  Resource Codes            Codes
A. REVENUES

1)   Revenue Limit Sources                            8010-8099         47,850,896.00      46,381,116.00     (1,469,780.00)     (1)
2)   Federal Reserve                                  8100-8299                  0.00               0.00              0.00
3)   Other State Revenue                              8300-8599          4,495,040.00       4,351,582.00       (143,458.00)     (2)
4)   Other Local Revenue                              8600-8799          1,102,634.00         950,893.00       (151,741.00)     (3)
5)   TOTAL REVENUES                                                     53,448,570.00      51,683,591.00     (1,764,979.00)

B. EXPENDITURES

1) Certificated Salaries                              1000-1999         32,760,158.00      32,375,165.00       (384,993.00)     (4)
2) Classified Salaries                                2000-2999          5,765,096.00       5,674,137.00        (90,959.00)     (5)
3) Employee Benefits                                  3000-3999          6,215,878.00       5,563,836.00       (652,042.00)     (6)
4) Books and Supplies                                 4000-4999            998,556.00       1,000,563.00          2,007.00
5) Services and Other Operating Expenses              5000-5999          3,673,860.00       3,658,567.00        (15,293.00)     (7)
6) Capital Outlay                                     6000-6999             18,500.00          16,800.00         (1,700.00)
7) Other Outgo (excluding Transfers of Indirect       7100-7299                  0.00               0.00              0.00
   Costs)                                             7400-7499                  0.00               0.00              0.00
8) Other Outgo - Transfers of Indirect Costs          7300-7399         (1,181,251.00)     (1,093,637.00)        87,614.00      (8)
TOTAL, EXPENDITURES                                                     48,250,797.00      47,195,431.00     (1,055,366.00)

C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)                                     5,197,773.00       4,488,160.00      (709,613.00)

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers
   a) Transfers In                                    8900-8929            640,535.00               0.00      (640,535.00)      (9)
    b) Transfers Out                                  7600-7629            508,445.00         508,445.00             0.00
2) Other Sources/Uses
    a) Sources                                        8930-8979                   0.00          16,205.00       16,205.00
     b) Uses                                          7630-7699                   0.00               0.00            0.00
3) Contributions                                      8980-8999          (4,783,873.00)     (4,460,915.00)     322,958.00
4)TOTAL, OTHER FINANACING SOURCES/USES                                   (4,651,783.00)     (4,953,155.00)    (301,372.00)

E. NET INCREASE (DECREASE) IN FUND
   BALANCE (C+D4)                                                          545,990.00        (464,995.00)    (1,010,985.00)

Beginning Fund Balance                                   9791            1,335,788.00       1,335,788.00              0.00

Ending Balance                                                           1,881,778.00         870,793.00     (1,010,985.00)

1) - Elimination of 0.68% of COLA
   - Further reduction of 4.5% by the State on the Revenue Limits
2) - Decline of Unrestricted lottery sales
   - Reduction in supplemental hourly income
3) - Decline in interest income:
 a) lower interest rate in the market
 b) deferral of State apportionments to school districts
4) - Savings from unfilled Certificated vacancies
5) - Savings from unfilled Classified vacancies
6) - Savings from:
 a) salary-driven costs related to unfilled vacancies
 b) payments of workers compensation and OPEB (retirement benefits) liability to Fund 67
7) - Decrease in projected utility costs
8) - Decrease in indirect income due to reduction in State allocations
9) - Offset to #6 - payments of workers compensation & OPEB liability to Fund 67
     San Leandro Unified School District 2008-
     2009 Second Interim Other Funds
                               Adult 110    Cafet 130   Def. Mnt 140 Sp. Res 170 Sp. Res 200 Bldng Fund 210 Dev. Fees 250 School Fac 350 Sp. Res 400 Bond Inst 510 Self Ins 670
                                Budget       Budget        Budget      Budget      Budget        Budget        Budget        Budget        Budget       Budget       Budget

Beginning Balance               2,488,467     479,104       909,053    2,856,365          -         8,087,013     1,505,818      144,714    2,094,666    4,420,944   1,731,334
Second Interim Adjustment             -           -             -            -            -               -             -            -            -            -           -
2nd Interim Begn. Balance      2,488,467     479,104       909,053     2,856,365          -        8,087,013     1,505,818      144,714    2,094,666     4,420,944   1,731,334

Revenue Limit                         -           -             -            -            -               -             -            -            -            -            -
Federal Sources                   393,786   2,017,334
State Sources                   2,035,882      82,313                                                                                         999,126       30,300
Local Sources                     130,000     924,500        26,265       90,000                      670,000       492,910        5,400      177,300    5,771,972     990,000
Total Revenues                 2,559,668    3,024,147       26,265       90,000           -          670,000       492,910         5,400   1,176,426     5,802,272     990,000

Certificated Salaries             847,336         -                                                       -
Classified Salaries               328,021     969,074           140                                   282,812           397                       476
Employee Benefits                 216,510     217,145            16                                    66,056            91                       105
Books and Supplies                127,545   1,640,096         7,067                                    21,516         1,182                     5,814                    11,815
Services and Other Operating      605,285      48,002        92,966                                    56,581       198,617                    32,444                 1,425,457
Capital Outlay                    103,408                   432,388                                39,216,481       704,068                 1,196,997
Other Outgo *                     113,451                                                                           382,508                   492,228    4,626,842
Indirect Costs                     76,762     142,999                                                                                             -
Total Expenditures             2,418,318    3,017,316      532,577           -            -       39,643,446     1,286,863           -     1,728,064     4,626,842   1,437,272

Excess (Deficiency)               141,350       6,831      (506,312)      90,000          -       (38,973,446)     (793,953)       5,400     (551,638)   1,175,430     (447,272)

Transfers In                          -           -         403,066          -            -               -             -            -            -            -       508,445
Other Sources                         -           -             -            -            -        60,000,000           -            -            -            -           -
Transfers Out                         -           -             -            -            -           403,066           -            -            -            -
Other Uses                            -           -             -            -            -                             -            -            -            -            -


Net Increase/Decrease            141,350        6,831      (103,246)     90,000           -       20,623,488       (793,953)       5,400    (551,638) 1,175,430         61,173


Ending Fund Balance            2,629,817     485,935       805,807     2,946,365          -       28,710,501       711,865      150,114    1,543,028     5,596,374   1,792,507

				
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posted:11/11/2011
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