1. Winship-Robbins School District
6/4/2018
Winship-Robbins School District
Adopted BUDGET REPORT
Dr. Laurie Goodman
Superintendent/Principal

2. Interim Introduction Page 3 General Fund Revenue Assumptions Page 4
6/4/2018
Winship-Robbins Elementary School District TABLE OF CONTENTS Adopted Budget Report
Interim Introduction Page 3
General Fund Revenue Assumptions Page 4
State Priorities Page 5
General Fund Revenue Sources Pages 6 - 7
General Fund Expenditures Pages
General Fund Balance Page 11
Income Versus Expense Page 12
Other Funds Page 13
Multi-Year Assumptions and MYP Pages
CBEDS- ADA Trend Page 16

3. 6/4/2018
Winship-Robbins Elementary School District INTRODUCTION Adopted Budget Report
The County Office, under AB1200, requires districts to document and include written budget assumptions in the budget package submitted for approval to the district Board of Trustees. Each district should advise the Board, by way of budget documents, accompanied by a brief narrative, of the financial condition of the district. This report will provide the required information for the Board to certify the district’s ability to meet its financial obligations.
The Adopted Budget Report is presented by fund and major object account classification, reflecting 2015/2016 “Estimated Actuals” in columns A-C and the 2016/2017 “Proposed Adopted Budget” in columns D-F. The final column reflects the percentage of variance between the 2015/2016 Estimated Actuals and the proposed 2016/2017 Adopted Budget.
This report contains information and estimates that reflect the information contained in the Governor’s May Revision State Budget proposal.

4. Winship-Robbins Elementary School District General Fund Revenue Assumptions Adopted Budget Report
Local Control Funding Formula
Based on Projected 2016/2017 ADA of (which includes .10 County Operated ADA)
GAP Funding Rate = 49.08%
Property Taxes = $654,882 – $424,736 In-Lieu = $230,146
State Aid = $1,132,474
Other State and Federal Funding
Unrestricted Lottery = $140 per Annual ADA
Restricted Lottery = $41 per Annual ADA
Federal No Child Left Behind & REAP funding were projected at the 2015/16 amounts

5. Eight State Priorities 2016/2017 ADOPTED BUDGET REPORT
Schools Services of California

6. 6/4/2018
Winship-Robbins Elementary School District GENERAL FUND REVENUE SOURCES Adopted Budget Report
The largest part of the revenue (71%) comes from Local Control Funding and is to be aligned to meet the eight state priorities. These priorities are on the previous slide.
The district will continue to receive federal funds for specific purposes and must continue to follow federal regulations.
Other state funds consist of child nutrition, mandated costs, lottery and miscellaneous other awards.
Local resources include interest, donations, local grants, special education funds, and charter fiscal oversight fees.

7. Winship-Robbins Elementary School District GENERAL FUND REVENUE SOURCES Adopted Budget Report
Local Control Funding Formula $1,595,500
This revenue source is based on projected ADA x grade level based funding rates less charter transfer ADA. Supplemental funds are calculated based on percentages of unduplicated student counts which include low income students, foster youth, and English learners. Additionally, a “gap” funding rate is applied annually which is designed to close the gap between the current funding levels and the calculated target funding. Currently, LCFF funding for Winship-Robbins is based on a projected P2 ADA of less 16 charter transfer students to total ADA with an averaged unduplicated percentage of 87.98%, and a gap funding rate of 49.08%.
Federal Revenues $122,485
This revenue source includes Title I, Title II, REAP, and Child Nutrition funding.
Other State Revenues $100,944
This revenue includes Unrestricted and Restricted Lottery, Mandated Costs, Child Nutrition, and Prop 39 .
Other Local Revenue $427,197
This revenue includes Donations, Interest, Rental Income, Winship Drinking Water Grant revenue, UCD Tutor Grant revenue, and Charter Fiscal Oversight revenue.

8. Salaries and benefits represent 63% of the District’s total budget.
6/4/2018
Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES Adopted Budget Report
Salaries and benefits represent 63% of the District’s total budget.

9. 6/4/2018
Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES Adopted Budget Report
CERTIFICATED SALARIES - $580,831
Salary projections are based on 8.7 certificated FTE; and 1 management FTE, (.7 FTE Principal; .3 FTE Superintendent). The result of three new hires budgeted at Step I, Column I to replace a certificated staff on a higher step and column, the reduction of one teacher from a 1.2 FTE to a .7 FTE, and the resignation of 1 FTE results in a savings.
CLASSIFIED SALARIES - $418,253
Salary projections are based on currently known staffing needs which resulted in one employee’s two positions not being staffed at Winship-Robbins ESD, but instead moving to Winship Community Charter School, one employee’s Winship position being removed and not absorbed at all, and several extra duty salaries being decreased; therefore, reducing this expense by $93,024.
EMPLOYEE BENEFITS - $310,108
Benefits are based on projections that reflect a decrease in salary expenditures and thus result in a decrease in benefit expenditures of $18, STRS rate is 12.58% PERS rate is %.
BOOKS AND SUPPLIES - $224,281
Projected instructional materials and supplies expenses include core and supplemental instructional materials, custodial and maintenance supplies, and technology related expenditures. This expenditure is reduced by $33,610 primarily due to the removal of food in the Child Nutrition program at the Winship site.

10. 6/4/2018
Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES Adopted Budget Report
SERVICES, OTHER OPERATING EXPENSES - $275,312
Projected services and other operating expenses include professional development for classroom staff, classroom on-line instructional and intervention programs, maintenance, custodial repair, drinking water delivery, and servicing expenses and utilities. This expenditure is reduced by $71,550 due to the removal of $25,000 in transportation services for the UCD tutors, removal of $2,500 in services for the UCD Tutor Grant, moving $11,400 of Prop 39 expenditures to Capital Outlay, the removal of $2,000 of services related to the Drinking Water Grant, the removal of $1,000 of Routine Restricted Maintenance services related to Winship, and the removal of $36,380 in unrestricted services related to Winship. The services included professional development for the teachers at Winship, travel and mileage costs related the Winship staff, and other miscellaneous expenditures related to Winship.
CAPITAL OUTLAY - $197,532
Projected Capital Outlay is a direct result of planned Prop 39 projects. This expenditure decreased by $41,118 due to the net effect of removing $149,896 in Winship Well expenditures, removing of $88,754 of roof and carpet expenditures, and the budgeting of $197,532 in Prop 39 expenditures.
OTHER OUTGO - $62,031
Includes portable lease payments. Also included is $54,944 to the Sutter County Superintendent of School for speech, occupational therapy and other special education services to Winship-Robbins students.
INTERFUND TRANSFERS IN/OUT
There are no planned interfund transfers in/out.
CONTRIBUTIONS TO RESTRICTED PROGRAMS $195,262
Contributions to restricted programs are projected to total $195,262 and include contributions to Title I, Child Nutrition, Special Education, Routine Restricted Maintenance, and the UCD Tutor Grant. The decrease of $42,556 in Contributions between & is net of a decrease to the Child Nutrition program of $20,352, a decrease to the Routine Restricted Maintenance of $20,264, a decrease to the UCD Tutor Grant of $7,407, an increase to Title I of $1,741, and an increase to Special Education of $3,726.

11. 6/4/2018
Winship-Robbins Elementary School District GENERAL FUND BALANCE Adopted Budget Report
The estimated ending balance for the 2016/2017 year is $1,480, Of this amount, $103,417 has been designated for economic uncertainties as required by the State of California.

12. 6/4/2018
Winship-Robbins Elementary School District INCOME vs. EXPENSE Adopted Budget Report

13. 6/4/2018
Winship-Robbins Elementary School District OTHER FUNDS Adopted Budget Report
Child Development Fund – 2016/2017 ending fund balance is projected to be $0
Deferred Maintenance Fund – 2016/2017 ending fund balance is projected to be $18,154
Special Reserve Fund /2017 ending fund balance is projected to be $379,762.63
Capital Facilities Fund (Developer Fees) /2017 ending fund balance is projected to be $12,147.82
County Schools Facilities Fund /2017 ending fund balance is projected to be $0

14. 6/4/2018
Winship-Robbins Elementary School District MULTI-YEAR PROJECTION (MYP) ASSUMPTIONS Adopted Budget Report
Winship-Robbins Local Control Funding for the future two years has been calculated using projected ADA of All one time revenues and expenditures have been removed related to Mandated Cost Buydown funds, UCD Tutor Grant funds, Educator Effectiveness funds, and Prop 39 funds.
Expenditure adjustments are as follows:
Object 1000 Step and Column were projected for both 2017/18 & 2018/19.
Object 2000 Step and Column were projected for both 2017/18 & 2018/19. Classified Salaries decreased in 2017/18 due to the removal of the UCD Tutor Salaries.
Object 3000 Increased to cover the above salary adjustments, and increased to cover the increases in PERS & STRS in 17/18 and 18/19. PERS rates are projected to be 15.50% for 17/18, and % for 18/19. STRS rates are projected to be 14.43% for 17/18 and 16.28% for 18/19.
Object 4000 Fiscal year 17/18 increased with CPI rate of 2.26% Fiscal year 18/19 increased with CPI rate of 2.49%.
Object 5000 Fiscal year 17/18 increased with CPI rate of 2.26% Fiscal year 18/19 increased with CPI rate of 2.49%.
Object 6000 Prop 39 projects are projected to be completed by the end 17/18.
Other Outgo No adjustments.
Transfers-Out No adjustments.
Contributions Minimum of 3% contribution to Routine Restrict Maintenance as required by statute; contribution to balance special education and contribution to balance nutrition services.
Other Sources/Uses No adjustments.

15. 6/4/2018
Winship-Robbins Elementary School District MULTI-YEAR PROJECTION (MYP) ASSUMPTIONS Adopted Budget Report

16. Winship-Robbins Elementary School District CBEDS – ADA TRENDS
Adopted Budget Report