March 27, 2013 Budget Workshop

Overview of Governor’s Budget Local Control Funding Formula – a new education funding distribution model No schools will receive less funding than their funding level (don’t forget that this is the funding level) Each school district will produce a local control and accountability plan that will set annual goals and describe how the local agency will use available resources. Governing board will be required to adopt a budget that aligns with their district local control and accountability plan. LCFF combines all funding for schools into a single calculation: COLA, base restoration/deficit reduction, equalization, and weighted categorical funding are all combined.

Some unresolved issues with LCFF: Funding for growth and COLA are rolled into entitlement target – until full target is reached these will only be partially funded No additional funding for districts consolidating - how will consolidating districts pay for the higher salary requirements? CTE / ROP funding transition Transportation treated as an add-on: will probably NEVER be increased

Local Control Funding Formula (LCFF) Base Grant Supplemental (weighted) Grant Concentration (weighted) Grant Augmentations to the Base Grant (Career Tech Ed $215 per ADA) Add-ons to formula (Transportation at current funded levels) Separately funded programs (Federal, Special Ed, Child Nutrition) BASE GRANT per ADA by grade span (no more that revenue limit) Grades 9-12 = $7,680 WHEN FULLY IMPLEMENTED (estimated in 7 years), BASE GRANT should equal the undeficted statewide average revenue limit for the current year

LCFF and WSCUHSD

Attendance, Enrollment, RL Projections Historical Enrollment/ADA/State Revenue Limit Revenue1/22/2013 West Sonoma County Union High School District Estimated Base Revenue Limit $6,676$7,055$7,355$7,326$7,490$7,733$7,861 Funded Base Revenue Limit $6,676$6,502$5,752$6,010$5,947$6,011$6,110 CBEDS Enrollment 2,4352,3982,3442,2612,2042,1902,093 P-2 ADA 2,2452,2072,1262,1282,086 (ESTIMATED) 2,0412,029

Multi-Year Projection

Federal Revenue $1,129, $ 937, % reduction in due to federal sequestration Reduction to reflect non-participation in Title I $ 937,469 Flat funding from

Parcel Tax Revenue $ 595, Measure per parcel expiring 6/30/ $1,098, Measure per parcel beginning 7/01/13 Annual increase of $503, $1,098,432 Continued funding same as (voter approved for 8 years) Funding to be used for: Keeping school libraries open Maintaining small class sizes Improving or maintaining art, music, and drama programs Improving or maintaining shop, culinary, technology, and other career education classes Improving or maintaining college prep courses Maintaining student counseling services

Budget Adjustments since 2 nd Interim Continued budget monitoring to reflect actual expenses and estimated expenses through 6/30/2013. Adjustments to reserves through March 22,2013: One-time refund of transportation excess costs $88,859 (increase) One-time increase to site budgets for Marketing$ 31,200 (decrease) Unappropriated Ending Fund balance $2,435,018 More adjustments will occur as we approach 3 rd Interim and the ending of the year.

Expenditure Projections staffing based on enrollment projections.97 FTE reduction (4 sections at comprehensive high schools and 1 section at continuation high school) in teacher salary.6889 FTE reduction in Consortium nurse certificated salary 3 additional work days more than Step and Column costs estimated at 1% across all funds Health benefits budgeted with a 12% annual increase (calculates to a 15% rate increase) Contributions to restricted programs increase Operating expenses held flat or reduced minimally ROP/CTE supported programs with verbal agreement from SCOE

Parcel Tax Support Parcel tax language on NOV 6 was to “maintain and improve” “Maintain” sections and services District was poised to eliminate. Sections of Arts, CTE, College Prep/AP Guidance counseling Library “Improve” sections and services AP Environmental Science (AHS) Ecological Action (AHS) French III/IV (EHS) AP Chemistry (EHS) Digital Media/Marketing (AHS, EHS) Project Make (AHS, EHS) Crisis Counselors additional 8 days and 1.5 hours/day $4,500 Library hours $5,000

Other Needs Campus Supervisors – school days $75,000 Technology equipment replacement fund (Common Core assessments) $30,000 ongoing annual set aside/expense Support classes – 8 sections for now included in general fund, with concern for future ability to fund in and beyond $125,000 Routine Restricted Maintenance funding 100 % general fund Surveillance camera installation – one-time expense approx. $250,000

Contributions from General Fund Art & Music Block Grant$ 4,676 District Testing$ 8,090 Community Day School$ 16,423 Title I$ 6,504 EIA$ 71,535 High School District Special Ed$1,301,521 Consortium Nurse/Psych$ 78,059 Consortium SDC & Admin.$ 140,729 Routine Restricted Maintenance$ 304,000 Cafeteria Fund$ 78,000 TOTAL$2,009,537

Transportation budget Home to School Excess Costs434,000270,050289,849 Special Ed Fixed Costs119,86699,50295,547 Special Ed Home to School **230,842227,000 Total General Fund784,708596,552612,396 Facility Lease Home to School15,97616,03415,404 Facility Lease - Spec Ed8,8478,5898,074 Total Developer Fee Fund24,82324,62323,478 GRAND TOTAL809,531621,175635,874 One-time excess cost refund-89,959 ** $30 per student per day transported - billed monthly based on usage Shaded area = estimate

Deficit Spending Deficit Spending Pattern - History Actuals Ending Fund Balance Ending Cash Balancecash % of FB 2008/09569,4103,882,4642,481, % 2009/10602,7414,014,4442,251, % 2010/11(94,876)3,919,5672,523, % 2011/12232,4264,151,9941,845, % 2012/13(1,161,702)2,990,2921,895, % 2013/14*(1,023,834)1,966,4581,149, % 2014/15*(1,356,157)580,301339, % *Projection

Facility and other Funds NOT included in the MYP, separate sources of funding Budgets are developed individually by Fund 13- Cafeteria Fund – requires contribution from GF 21 – Bond Fund – MEASURE I projects ACTIVE PROJECTS CURRENTLY IN PROGRESS Projected Beginning Balance for $200, – Developer Fee - can be used in conjunction with other construction related projects ACTIVE PROJECTS CURRENTLY IN PROGRESS WITH BOND FUND Projected Beginning Balance for $730, – School Facilities Fund – state apportionments for construction Close out of OLD projects with DSA in progress may free up use of money in fund and to prevent possible delay in future DSA approval of projects Projected Beginning Balance for $420,000

Questions?