1. Campbell Union High School District
By Artist: Harry Brooker
Campbell Union High School District
Board Review
First Interim Report
December 8,2016

2. Overview Purpose of First Interim Report
First Interim Report Certification
Review First Interim Report
General Fund
Overall Revenue and Expenditure Differences
Multiyear Projections
District Reserves
All Other Funds
Upcoming Budget Events

3. Purpose
The purpose of the First Interim is to present changes from the July 1st Adopted Budget
Reporting Period
July 1 thru October 31, 2016
4 Months

4. POSITIVE CERTIFICATION
DISTRICT WILL RECEIVE
POSITIVE CERTIFICATION
The district has the 6% reserve in the current year and two subsequent fiscal years,
and

5. Overall Revenue Differences

6. Explanation of Differences-Revenue
Property Tax Revenue Increase $816,433
Federal Funding Overall Decrease -$44,489
Special Education Discretion Discretionary Grant Reduction,
Vocational and Applied Technology Ed
State Funding Decrease -$960,373
Mandated Cost Reimbursement, Career Technical Education Incentive
Other Local Income $266,597
Reduction in Local Revenue and Leases and Rentals
Total: -$455,026

7. Overall Expenditure Differences

8. Explanation of Differences-Expenditures
Cost Shifts Between Certificated and Classified $328,469
Reclassification of staff net savings
Over projection of estimated H&W benefits cost -$1,608,546
Decrease in Books and Supplies -$ 994,130
Textbook Adoption Cost Transferred to Mandated Cost One time Funds
Increased Operating Expenses $1,016,186
Repairs, Legal Expenses, Insurance Cost
QTEL and Expansion of Professional Development
Capital Outlay $ ,933
Moved to Capital Improvement Fund 400
Other Outgo $ ,127
Indirect Cost from Adult Ed Fund -$ ,777
Transfers Out Only to Food Services -$ 1,169,653
Total -$3,643,449

10. MULTIYEAR PROJECTIONS
Current Year Budget Assumptions
Tax Revenue Projection Increase 6.7%
Average Daily Attendance
Certificated Staff -Added 5 FTE
College and Career Personnel -Added 5 FTE
Classified Management – Added 2 FTE
Certificated Management – Added 1 FTE
Includes 6% Salary Increase for CHSTA and CSEA
Includes H&W benefits District Increased Contribution
Includes Step & Column for both Certificated 1.52% and Classified 2.52% Staff
Includes STRS 12.58% and PERS 20.05% Increase in Contribution
District Reserve 6.27%

11. MULTIYEAR PROJECTIONS, continued
Budget Assumptions
Tax Revenue Projection of 5%
Average Daily Attendance
Includes 4 Certificated FTE
Includes Step & Column for both Certificated 1.52% and Classified 2.52% staff
Includes increase in STRS 14.43% and PERS contributions 23.6%
District Reserve 6.09%

12. MULTIYEAR PROJECTIONS, continued
  Budget Assumptions
Tax Revenue Projection Increase 5%
Average Daily Attendance
Includes Step & Column for both Certificated 1.52% and Classified 2.25% staff
Includes Increase in STRS 16.28% and PERS 25.2% contributions
District Reserve 6.00%

13. District Reserves 2016-2017 Beginning Fund Balance $ 12,654,314
Increase in Fund Balance ,139,810
Projected Ending Fund Balance $ 15,794,124
Designation (Parcel Tax & Restoration and Exp.) $ 10,066,096
Reserve 6.27% $ 5,728,028
Beginning Fund Balance $ 15,794,124
Increase in Fund Balance ,954
Projected Ending Fund Balance $ 16,656,078
Designation (Parcel Tax & Restoration and Exp.) $ 10,959,902
Reserve % $ 5,696,176
Beginning Fund Balance $ 16,656,078
Projected Ending Fund Balance ,017,053
Projected Ending Fund Balance $ 17,673,131
Designation (Parcel Tax & Restoration and Exp.) $ 11,756,895
Reserve % $ 5,916,236

15. Upcoming Budget Events
January
Governor announces Budget Plan
Board Adopts Budget Development Calendar
Jan – Feb
Prepare Enrollment and Staffing Projections for School Year
March – May
Work with LCAP groups to prepare budget
June
Present Budget to Board for Adoption

16. Board Questions