Budget Preparation and Development Sierra Unified School District Director of Fiscal Services – Janelle Utheim

AGENDA Background/Demographics Budget Preparation & Development Budget Assumptions How to Involve the Community & Stakeholders Budget Monitoring Budgeting Tips

BACKGROUND Janelle Utheim, Director of Fiscal Services for Sierra Unified School District and University High School Business Manager BA Business Administration with Concentration in Accounting 11 years at Sierra Unified Hired as Account Clerk, Finance Manager, Director ACSA Business Managers Academy, CASBO CBO Mentor Project

DEMOGRAPHICS K-12 District, 1876 students ADA (96% Attendance Rate) Declining Enrollment for 11 years

BUDGET $20.5 Million in General Fund (Restricted/Unrestricted) 11 Different Funds

STAFFING Total Staff at Sierra Unified: 330 Staff Involved in Budget Development: 1 (with Superintendent oversight)

BUDGET INSTRUCTION Centralized Sites allocated budget Principals / Program Managers At their discretion on allocated budget General Fund Copy machines, nurse, audio-visual, non salary related discretionary funds Allocated based on number of students per site Based on projected enrollment

BUDGET INSTRUCTION Categorical Funding Allocated based on number of students per site Block Grant, Instructional Materials and Arts and Music CBO/Janelle decides amount Principals need to have a plan and decide where to move it District Wide Programs Overseen by one person i.e.. Native American Program

GUIDANCE CBO keeps a close watch on budget Bi-weekly reports to Principals March - looks at balances and projects to end overspending Moves monies from one fund to another

TRAINING CBO trains new Principals and new Board members How a Budget is created What each site receives Receives bi-weekly budget reports Asks Principals to check over bi-weekly report for any changes or discrepancies Some Principals very aware of Grant monies, others not Janelle receives a lot of calls and questions

CALENDAR AND TIMELINE Budget Adoption Cycle Given to Board in October (Handout 1) Budget Calendar Always working on the budget (Handout 2)

POLICIES Board Policies & Administrative Regulations Approved in 1992 (Handout 3)

TECHNOLOGY Technology and software used Excel spreadsheets 3548 accounts Changes Line by line basis “Checkbook ” Board receives

BUDGET ASSUMPTIONS Collect Data –Governor’s January Budget Release –School Services Dart Board –District Information Make Presentations –Begin in February –Report to Board and Groups (Handout 4) –Budget Advisory Committee

BUDGET ENHANCEMENTS Director of Special Programs Site Allocations Program Compliance

BUDGET REDUCTIONS Mid-Year Cuts –Include the “World at Large” Needs –Public/Site Meetings –Board Decision Declining Enrollment –Enrollment Projections –Staffing Ratio Forms –Staffing Reductions

INVOLVING COMMUNITY AND STAKEHOLDERS School Board District and Site Administration All Other Employees Unions Students Community members NO Budget Advisory Committee

LEVEL OF INVOLVEMENT Seek Input from Stakeholders  Create “Wish List” (Handout 5) Establish Priorities  Superintendent and CFO compile information and make final decision on how dollars are spent. (Reflects accepted centralized budget process)

COMMUNICATION STRATEGIES –Review Preliminary Budget with Superintendent –Present Preliminary Budget to Board –Meet with Union Reps Individually Share Information Be Honest

BUDGET MONITORING Carryovers Variances Ongoing Communication

CARRYOVERS Restricted monies are allowed to be carried over Unrestricted monies are put into the ending balance for one time expenditures. i.e. computer replacement; mandatory text book adoptions; any one time expenditures

VARIANCES Question: What are the variances (budget vs. actual) noted in the annual audit? What caused them? Janelle’s Answer: “Of course there are none! The budget is changed to reflect actuals at theend of the year!”

ONGOING COMMUNCATION Monthly reports to the board Interim reports go to the principals/cabinet members Budget reports are given to all principals on the 1st an 15th of every month so they can see current activity Collective bargaining settlements go to the board when we have something presented (openers) and then when we have agreed to a settlement for their final approval COMMUNICATION DURING THE PROCESS IS THE KEY

BUDGETING TIPS Know District Goals Keep Yourself Informed (School Services, FCMAT, CASBO) Frequently Revise Budget Monitor Budget – Interim Reports Keep Open Communication Ask for Input – Budget Advisory Committee, Leadership Team, etc. Know Focus Group DON’T LIE!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!