Ramona Unified School District Preliminary Budget Review April 23, 2009

First Look at  This is a first look at the budget During a “normal budget year”, the preliminary budget would be developed in March Only looking at next year  All numbers are preliminary  Things will change  Presentations of the Budget Reduction Plan, presented at the February 19 th and March 9 th board meetings, are the basis for this budget

What We Know  A State Approved Budget COLA (1% reduction) Categorical funding (15.4% reduction) Flexibility of programs (Tiers I, II, III)  Formulated Budget Reduction Plan Number of retirees (early retirement program) FTE layoffs for both certificated and classified employees Reduction of site and department allocations Reduction in maintenance funding

The Uncertainties  Enrollment How many students, what grades levels, and which schools will they attend  Economy  May 19 th Special Election  May/June Revision of Approved Budget What will the State do to correct any fiscal issues  Federal Stimulus Dollars Title 1 IDEA State Fiscal Stabilization Fund  California Department of Education’s interpretations of the enacted “ budget”

Assumptions  Average Daily Attendance is based on 6,271, which is an estimate of the P2 for  No carryover of site, departmental or categorical budgets -- which means there is no ending balance to move forward. Therefore, for this report, we are looking at only the revenues and corresponding expenses.  Budget Reduction Plan Retirees not to be replaced -- Vacated positions have been removed from the budget. Retirees to be replaced -- Open positions are budgeted at lower salaries.  Incentives for the retirees are budgeted

Assumptions  Budget Reduction Plan (Con’t.) FTE reductions due to layoffs and current open positions have been removed  Certificated and Classified Elimination of 1 Teacher on Assignment at district office Elimination of unrestricted district textbook allotments to school sites Reduction of 30% to site and department unrestricted allocations Class size reduction revenues (K-3) based upon 21:1 ratios

Assumptions  Budget Reduction Plan (Con’t.) Elimination of 2 Administrative Leadership Team positions  Assistant Principal  Director of Transportation Reduction of Secondary Stipends Flexibility  Use of RHS categorical programs to fund one counselor  Routine Restricted Maintenance Account  State Deferred Maintenance dollars  Supplemental Hourly Programs  9 th Grade Class Size Reduction  Programs have the projected reduced dollar amount in, but expenses have been eliminated or reduced

Assumptions  Revenues of other categorical programs have been reduced Other flexibility decisions have not been incorporated  Health and Welfare increase of $500,000 Based upon preliminary discussions in the Insurance Committee  Reduction in interest revenues from $200,000 to $150,000  Other Insurances Worker’s Compensation and Property and Liability insurance had slight decreases for of about $25,000 based upon their preliminary notices

Assumptions  Federal revenues based upon current year apportionments  Lottery based upon School Services of California, Inc. estimates and are significantly lower

Preliminary Budget  Total Revenues$50,139,971  Total Expenses$50,320,514  Difference$ ( 180,543)

Federal Stimulus Dollars  Title 1, IDEA, and State Fiscal Stabilization Fund Information No firm estimated date on distribution No estimated amount of distribution State Fiscal Stabilization Fund  $3.675 Billion for K-12 education  50% allocated to K-12 revenue limits  50% allocated to categorical programs

What’s Next  Refine budget – This was just the first step Look and update the assumptions  Review individual budget lines and program for accuracy Look to CDE and SDCOE for final guidance on budget  The baseline for funding in supplemental hourly program, 9 th Grade Class Size Reduction, and Adult Education  Accounting for restricted funds  Move into the unrestricted side of the general fund Flexibility programs  Update Governing Board in May