1. SCHOOL BUDGET DEVELOPMENT School Year 2018-19
Budget Services and Financial Planning Division
March 2018

2. Topics Purpose Budget Planning, Development, and Maintenance
Budget Calendar, Budget Development Timelines
Allocation of School Resources
Program 13027
LCAP and Targeted Student Population (TSP)
Important Reminders
Norm Day Settle-Up
Per Pupil Schools
Helpful documents for budget planning
Additional information and resources

3. Purpose
To help school administrators develop budgets for school year

4. Planning, developing, and maintaining budgets
Budget planning and development
School leaders and stakeholders:
What’s best for students’ success?
What resources are needed to execute plans?
Involve school community in developing budget
Budget monitoring – happens all year round
School staff and fiscal staff:
Budget line items should not be overdrawn
Purchased positions should be budgeted at the incumbents’ actual salary level, if possible
“Goods Receipt” should be done online as soon as goods/services are received
STRESS THE GOODS RECEIPT to avoid open POs at the end of the school year that needs to be cleared.

5. Budget Calendar BUDGET CALENDAR Budget Maintenance June July May Aug
Norm Day
Carryover funds posted
July
Aug
May
Sept
Oct
Nov
Jan
Dec
Feb
Apr
Mar
June
Budget Development
Schools Front End (SFE) opens for Budget Development
Allocation Letters
E-CAST enrollment
Carryover Memo
Estimated Rate Sheets
Unduplicated/TSP Count
NOV.-JAN. - Norm Day Settle-up of school resources
Per Pupil Schools - Norm Day Settle-up
Governor’s Proposed State Budget
May Revision of Governor’s State Budget
Purchase deadlines for P-card, Shopping Carts and T-card, Imprest Fund Claims
Purchase deadlines for warehouse items
Instructional Year Ends
Board adopts Final Budget & LCAP
SFE closes for Budget Development
P-2 ADA captured
Budget Planning
Budget Maintenance
Instructional Year Begins
LAUSD submits Final Budget & LCAP
to LACOE
SFE opens for Budget Maintenance
BUDGET CALENDAR

6. Budget Timelines For Schools
APRIL
BD appointments continue
BD ends and SFE closes for budget planning
FEBRUARY
E-CAST enrollment
Carryover memo
Estimated Rate Sheets
Meet with stakeholders
Budget Development (BD) resources at
MARCH
BD appointments
Allocation letters
Budgets implemented in Schools Front End (SFE)
NOV. – JAN.
Norm Day Settle-up
Adjustment of selected school resources (+ or -)
Budget to actuals
MAY - JUNE
Deadline to purchase items for 17-18
Process “GRs”
SEPTEMBER
Actual carryover funds posted
NORM DAY – 09/14/18
Norm Enrollment and Staffing Dashboards

7. Allocation of School Resources – in March
Unrestricted Funds
General Fund School Program - Program Code 13027
Targeted Student Population Programs:
Program Code 10183
Program Code – for select schools only
Program Code – for Per Pupil Schools only
Program Code – resources are flexible only after the first year of allocation
Program Code – Parent Involvement
Program Code – Counselors for Title I schools with grades 9-12; Nurses
Program Code – Dual Language Programs only; funds are not flexible
Program Code Accelerated Academic Literacy (AAL)
Restricted Funds
Title I:
Program Code 7S046
Program Code 7E046
Program Code 7T124 (middle schools)
Title III:
Program Code 7T197
Discuss briefly what each program code is about – allocations.

8. Program Code 13027
If flexibility to close a position is implemented, the same positions/titles cannot be re-purchased with TSP or categorical funds.
Any flexibility over positions will be implemented for one school year only.
Schools will bear any additional costs related to positions purchased.
Example: register-carrying teachers – 10 days of sub. time, differentials, and salary pay scale increases
Purchased positions that are vacant must be budgeted at the Districtwide average cost.
Budget items with flexibility:
Give examples on flexibility.
Building and Grounds Worker
School Facilities Attendant
Office Technicians above the legal requirement (MCD)
Temporary Personnel Funds
Registration Adviser Time
Instructional Materials
Teacher Activity Differential
General Supplies
Classified Substitute Time

9. Local Control and Accountability Plan (LCAP)
LCAP - required by the state, LCFF
Shows LAUSD’s plan for 3 school years
Shows how LAUSD plans to spend the LCFF funds
Shows how LAUSD supports the Targeted Student Population (TSP)
Shows the progress of achieving the 5 state goals
In exchange of having the LCFF to be UNRESTRICTED and for having the local decision on how funds will be spent, the State requires us to have a LCAP. (Define UNRESTRICTED and compare to funding before when we had many categorical funds.)
LAUSD’s LCAP Goals:
100% Attendance
100% Graduation
Parent, Community, and Student Engagement
Proficiency For All
School Safety
is the first of the 3-year LCAP that is currently being developed.

10. Targeted Student Population Budget Guidelines
Targeted Student Population - Program Codes and 10400
Additional school resources may be purchased with TSP funds.
Budgeted items must support the needs of students identified as:
English learner
Eligible for free and reduced-price meals (low income) TSP
Foster youth, homeless
Positions should be budgeted at the incumbents’ actual salary level, degree differentials, etc.
For register-carrying teachers, 4 days of substitute time must be budgeted in Program 10183
TSP funds are meant to be spent for the Targeted Student Population/high-need students ONLY.
TSP funds are auditable. Therefore, schools must be able to justify expenditures or be able to tie expenditures to the TSP students when audited.

11. School principals should engage their school community in developing their budget.
Core services and districtwide targeted school resources must always be budgeted before purchasing additional resources with other funding sources.
During budget development, schools should not modify a position’s salary level for the purpose of capturing salary savings or to swap employees assigned.
School principals have the authority to make final budget decisions for Program Code 13027, subject to the Local School Leadership Council and LD Superintendent’s or designee’s approval.
Special Education-funded Teachers
- Should not teach “general education” students nor perform non-teaching or unapproved duties during the school day.
will be charged if teacher performs “general education” duties
Important Reminders

12. Carryover status of programs depends on the District’s financial condition; refer to carryover bulletin released on February 28, 2018.
Program Codes 13027, 10359, 10397, 10400, and – will carryover to
Program Code does not carryover
For purchased positions, all differentials must be budgeted per bargaining unit agreements.
B&G Workers and School Facilities Attendants:
-Any changes to the B&GW and SFA must be pre-approved by Facilities Fiscal Support
-SFA must be budgeted at 8-hours, C-basis
Important Reminders

13. Norm Day Settle-Up (all schools)
Norm Day enrollment count is used as the basis of allocating school resources
Norm Day enrollment is reviewed by Budget Services to resolve any errors in data reporting
Impact to schools’ number of staff and other resources:
no change, increase, or decrease
Nurses, psychologists, and library media teachers are not adjusted
Changes in the number of certificated staff and assignments is coordinated with HR Division
Norm Day enrollment review entails – exclusion of students with 13 days or more absences, SDP students being classified as Gen. Ed., age-ineligible students (TK), etc. Mention the DASHBOARD.
Norm Day Enrollment is the ultimate basis of school resources as opposed to the resources received during BD which were based on E-Cast enrollment projection.

14. Per Pupil Schools
At budget development, estimated revenues and budgeted expenditures are calculated based on current information
Factors that impact estimated revenue and budgeted expenditures:
LCFF rates per ADA per grade span
Total districtwide ADA and each individual school’s ADA
Unduplicated student count
E-CAST/Norm Day enrollment count
Non-school site costs
Number of schools participating
DEFINE LCFF.
Revenues are calculated using Per Pupil rates based on state LCFF rates.
Budgeted expenditures are composed of schools’ allocated resources, share of centrally-administered programs, and Central Office expenditures.
ACS calculation uses its own Per Pupil rates based on the LCFF revenue for each individual school.
If revenues exceed budgeted expenditures (underfunded), the school will receive an allocation in Program 10397

15. PER PUPIL SCHOOLS (Pilot Schools and Network Partner Schools)
Revenues for Affiliated Charter Schools are calculated separately from the non-charter schools – LCFF is calculated separately
Details of the calculations are sent to school principals
Revenues and expenditures are recalculated at norm day (Norm Day Settle-up)
Participating schools with calculated revenue exceeding budgeted expenditures (underfunded schools) receive an additional allocation in Program 10397
PER PUPIL SCHOOLS (Pilot Schools and Network Partner Schools)
Revenues are calculated using Per Pupil rates based on state LCFF rates. Affiliated Charter School calculation uses its own Per Pupil rates based on each school’s LCFF calculation.
Budgeted expenditures refer to school allocated resources plus their share of costs of administered programs and Central Office.
If revenues exceed budgeted expenditures (underfunded), the school will receive an allocation in Program 10397

16. Per Pupil Schools
At Budget Development P-2 ADA ÷ Norm Day Enrollment = Ratio of P-2 ADA to Norm Day Enrollment (%) × E-CAST Enrollment = Estimated P-2 ADA × LCFF Rates Per ADA Per Grade Span = PRELIMINARY ESTIMATED REVENUE
At Norm Day Settle-Up P-2 ADA ÷ Norm Day Enrollment = Ratio of P-2 ADA to Norm Day Enrollment (%) × Norm Day Enrollment = Revised Estimated P-2 ADA × LCFF Rates Per ADA Per Grade Span = FINAL REVENUE
This shows how revenue for Pilot Schools and Network Partner Schools are calculated which are then compared to resources (expenditure) to determine whether revenue exceeds budgeted expenditures or if budgeted expenditures exceed revenue.

17. Per Pupil Schools – CHANGES
A school’s revenue is based on LCFF target rates. Any remaining LCFF revenue will be distributed by projected ADA.
SDC is included in Base Revenue calculation.
All Supplemental and Concentration revenue will be distributed by unduplicated count.
Underfunded amount will be multiplied by unduplicated % to determine Program allocation.
Centralized expenditures will be distributed by enrollment, instead of ADA.
DEFINE LCFF.
Revenues are calculated using Per Pupil rates based on state LCFF rates.
Budgeted expenditures are composed of schools’ allocated resources, share of centrally-administered programs, and Central Office expenditures.
ACS calculation uses its own Per Pupil rates based on the LCFF revenue for each individual school.
If revenues exceed budgeted expenditures (underfunded), the school will receive an allocation in Program 10397

18. Per Pupil Schools – CHANGES
A school’s revenue is based on LCFF target rates. Any remaining LCFF revenue will be distributed by projected ADA.
The District is funded based on prior year’s P2 ADA.
Due to declining enrollment, ADA will decrease year to year.
DEFINE LCFF.
Revenues are calculated using Per Pupil rates based on state LCFF rates.
Budgeted expenditures are composed of schools’ allocated resources, share of centrally-administered programs, and Central Office expenditures.
ACS calculation uses its own Per Pupil rates based on the LCFF revenue for each individual school.
If revenues exceed budgeted expenditures (underfunded), the school will receive an allocation in Program 10397
Difference will be distributed by ADA. Schools would see an additional $203 per ADA in the revenue calculation.
* Scenario above is based on the assumption of full LCFF funding in Rates and ADA will change for

19. Per Pupil Schools – CHANGES
Underfunded amount will be multiplied by unduplicated % to determine Program allocation.
SCHOOL A
SCHOOL B
Underfunded Amount
$1,400,000
$1,200,000
x Unduplicated Percentage
75%
90%
$1,050,000
$1,080,000
x Funded Percentage
65%
Program Allocation
$682,500
$702,000
Funded Percentage is the amount available for the program ($47M) divided by the total underfunded amount of all Per Pupil schools. This changes with every calculation.
DEFINE LCFF.
Revenues are calculated using Per Pupil rates based on state LCFF rates.
Budgeted expenditures are composed of schools’ allocated resources, share of centrally-administered programs, and Central Office expenditures.
ACS calculation uses its own Per Pupil rates based on the LCFF revenue for each individual school.
If revenues exceed budgeted expenditures (underfunded), the school will receive an allocation in Program 10397

20. Helpful documents for planning school budgets
School Employee Roster Report
Staffing and Resources Report
Estimated Rate Sheets (Costs)
Itinerant Letters
Budget-At-A-Glance
Single Plan For Student Achievement
Helpful documents for planning school budgets
Describe what’s in each document. What information will they see from each document?
HOW WILL EACH DOCUMENT HELP IN DEVELOPING SCHOOL BUDGETS?

21. Additional Information and Resources
E-CAST Enrollment information (for Budget Development)
School Fiscal Services Branch website -
Norm Enrollment and Staffing Dashboards (for Norm Day Settle-up)
Staffing/Position Simulator
Board-approved Staffing Bulletins
General Fund School Programs Manual
Program and Budget Handbook
Fiscal Specialists
Explain what’s in each of the above.