1. Budget Services & Financial Planning Division March 2015 2015-16 School Budget Development 1

2. Introduction What’s New Budget Planning & Development Budget Guidelines & Policies Staffing and Resources Report School Budget Signature Forms Shared Cost Centers Pilot School Allocation Affiliated Charter Schools Information and Resource 2 Agenda

3. Introduction The objective of this training is to provide information pertaining to Budget Development. 3

4. What’s New  Schools no longer have the option to budget the Instructional Specialist position  Library Media Teacher Differential will be covered in program 13027  3 hour Library Aide positions will continue to be paired for FY15-16  Schools funding a 3 hour Library Aide position will need to include half the cost of the annual Medical & Welfare benefits  Schools implementing the Accelerated Academic Literacy (AAL) program may request an auxiliary allocation using the AAL Resource Allocation Request. Submit the funding request form to OCISS prior to April 10, 2015 to receive allocation prior to Budget Development. 4

5. What’s New  Staffing Position Simulator replaces the Teacher Position Simulator and includes:  Administrators  Teachers  Counselors  Clerical  Plant Managers, School Facilities Attendants (FSAs) and Pool Custodians are day shift employees  Schools wishing to have any of these positions work the night shift will be responsible for the cost of the night shift differential 5

6. 6 Budget Planning & Development

7. During the planning and development process, school leaders and stakeholders develop budgets that reflect the needs of their students. Budget Planning & Development Budget management includes monitoring and realigning balances (i.e. budget adjustments). Budget Management 7

8. School Budgeting Calendar 8 Management JuneMarchJulyJanuary Planning and Assessing Development

9. Analyze student achievement and school performance data Adjust goals based on data findings Develop instructional and operational strategies to achieve goals Identify resources (such as personnel, time, materials, and dollars) needed to support strategies Prioritize investments Align all budgeted funding sources, both restricted and unrestricted, to those priorities Communicate with and involve stakeholders in instructional and budgeting decisions Budget Planning & Development 9

10. Budget Development Process  E-Cast Enrollment Projections  General Fund School program allocations are based on E-Cast projections and Board Approved Staffing Ratios. (Allocations are adjusted with Norm Day Actual enrollment)  Meet with school site stakeholders  Implement prioritized needs in Schools Front End 10

11. Budget Development Process  Print out all School Budget Signature Forms  Obtain school site approvals and signatures on all forms (in blue ink)  Budget Development appointment date - meet with your Fiscal Specialist, Title I Compliance Coordinator, Bilingual Compliance Coordinator, and ESC Instructional Director on your Budget 11

12. Budget Development Timeline March  Program & Budget Handbook is available/Estimated Rates-  Allocation Letters received on March 23 rd  Schools Front End opens March 23 rd April  Schools Front End closes on April 27 th Note: Due to this limited timeline, it is imperative that all school personnel and Educational Service Center staff involved in the budget development process be available during this period. In other words, Budget Development must be a high priority for all participants. 12

13. Budget Development - Allocations During Budget Development you will receive resources in the following program types:  General Programs – Unrestricted Funds e.g. Program 13027-General Fund School Program Program 10183-Targeted Student Population Program 13723-Categorical Block Grant Program 13724-In Lieu of EIA  Categorical Programs (If applicable) – Restricted Funds e.g.Program 7S046-Title 1 Schoolwide Program (SWP) Program 70S46-Title 1 Targeted Assistance Schools (TAS) (1 st year for new Schools only) Program 7E046-Parental Involvement Program 7S176-Title III 13

14. Budget Development - Allocations 14 Schools receive the following types of resources:  Funding to support the basic operational and instructional program at the school site. These funds support core positions such as administrators, teachers, counselors, and clerical staff.  Resources specific to individual school site needs, such as Campus Aides.  Resources based on unduplicated count of Low Income Students, Foster Youth and English Learner.  Centrally-budgeted resources and services, such as School Police and Gardeners.  Categorical allocations distributed by student characteristics, such as low-income or English Learner status. These resources are meant to supplement, not supplant, the school’s core program.

15. Budget Development - Allocations Specially funded resources will continue to be allocated based on:  Title I Ranking  Number of free and reduced-price meal application data  Identified English Learner (EL) Count - TIII  English Learner (EL) count is based on prior year R-30 Language Census data 15

16. Budget Development - Allocations Accelerated Academic Literacy (AAL) -Program 11448  BD allocation will be based on FY 14-15 norm day  Allocations will be adjusted based on FY 15-16 norm day  A review of the schools that received the allocation will be performed during the 1 st semester to confirm that schools with allocations are running the AAL program  Schools found not running the program but have received the resources will be notified and the allocation will be removed in the 2 nd semester  Schools not showing AAL enrollment as of norm day but actually running the program may request for funding  Approval will be dependent on available resources 16

17. Budget Development - Allocation Letters School Allocation Notifications will be generated through Business Tools for Schools (BTS). School principals will receive e-mail notifications from the system with two attachments. Notification of Budget Allocation School Resource Allocation 17 SAMPLE 2 1 123401 ABC EL 4 2016 ABC EL

18. 18 Budget Guidelines & Policies

19. General Fund School Program  The District allocates resources to schools in the form of positions using staffing ratios and other dollars in the General Fund School Program-13027.  Positions will be budgeted at the assignment level of the employee.  IMA, General Supplies, and Teacher Activity Differentials are allocated at a per student rate depending on grade level. (See the General Fund School Program Manual for the various rates.)  Schools will use their General Fund School Program funds to build a budget that complies with the needs of the local school Instructional and Operational Program.  The budget must follow State and Federal laws, court orders, consent decrees, Personnel Commission Rules, collective bargaining agreements, and Human Resources Division Rules & Policies. 19

20. General Fund School Program Budget Development  Assistant Principal - Secondary Counseling Services  Clerical support  Clerical-Substitute  Counselors and Registration Advisor Time  Custodial Supplies  Day to Day Substitutes  Financial Managers  General Supplies  Instructional Material  Itinerant Arts Teacher After Norm Day  Interscholastic Athletic Program (depending on your athletic program)  Longevity and Salary Differentials (Certificated and Classified)  Testing Coordinator Differential 20 These are the resources that are included in the General Fund School Program 13027 Budget Development  Librarian and differential  Nurse  Physical Education Teacher Incentive (PETIP)  Plant Managers and Building and Grounds Workers  Principals and Assistant Principals  Psychologist  School Facilities Attendants  Teacher Academic Differentials  Teachers  Temporary Personnel Account

21. Guidelines & Flexibility 21  Schools have the flexibility to implement budgets that meet the unique instructional and operational priorities of their school sites.  Schools are encouraged to consider all of their available resources, including categorical funds, as they build their budgets.  The flexibility for resources included are subject to State and Federal laws, collective bargaining unit agreements, Personnel Commission rules, Human Resources Division Rules & Policies, court orders and consent decrees.  If schools implement flexibility to close positions, these positions cannot be repurchased from Categorical Programs and Targeted Student Population programs. This is to ensure that Specially Funded resources supplement, not supplant the District’s core program.  Positions must be budgeted at the level of the assigned employee.  Any flexibility exercised over positions will only be valid for that fiscal year. Each fiscal year during Budget Development, the District will reset school staffing patterns to match the District’s recommended levels of staffing.

22. Guidelines & Flexibility 22 Certificated Employee Guidelines Register-Carrying Teachers  If the District’s financial condition is such that Article XVIII – Class Size cannot be met, the class sizes should not exceed 2015-2016 class size maximums approved by the Board of Education. (See the School Fiscal Services website sfs.lausd.net for the 2015-2016 teacher staffing ratios.)sfs.lausd.net  The Step and Level of norm generated positions should not be changed during Budget Development. Adjustments can be made once Budget Services has processed Budget to Actuals after Norm Day. Itinerant Arts Teachers  Board resolution established Arts Education as a Core Subject. Standards-based arts instruction must be available to elementary school students

23. Guidelines & Flexibility 23 Certificated Employee Guidelines Physical Education Teacher Incentive -(PETIP)  Board resolution restored Physical Education Teacher Incentive Principal  The California Education Code defines a school as having a Principal Nurses, Counselors, and Psychologist  Once the District’s minimum requirements are budgeted in program 13027, additional categorical supplemental resources (supplement, not supplant) may be purchased

24. Guidelines & Flexibility 24 Certificated Employee Guidelines Day-to-Day and Long-Term Substitutes  Ten days of day-to-day substitute time per norm generated register carrying teacher should be budgeted. (See the General Fund School Program Manual.)  If teacher attendance is high, schools will have more resources available to support other school-site needs. On the other hand, schools with low teacher attendance will need to budget using the District’s standard. The District will review absence data throughout the year and share with Administrators of Operations at ESCs accordingly.  Register-carrying teachers that are budgeted through Specially Funded Programs will be allocated 6 substitute days after Budget Development in program code 13027.

25. Guidelines & Flexibility 25 Certificated Employee Guidelines Day-to-Day and Long-Term Substitutes (cont’d)  The day-to-day substitute rate includes the higher cost of Contracted Pool Teachers functioning as first substitutes of the day.  The cost of long-term substitutes for teachers on approved paid leaves will be covered by the District. The cost of long-term substitutes for vacant positions or for teachers on unpaid leaves is covered by the position. Library Media Teacher (Teacher, Librarian)  Senior High schools will receive resources for Librarians in Program 13027. All other schools may budget for these positions at their discretion.

26. Guidelines & Flexibility 26 Classified Employee Guidelines Clerical Requirement for Modified Consent Decree (MCD)  Elementary school requirement = 0.5 FTE if enrollment is less than 500 1.0 FTE if enrollment is 500 or more  Middle school requirement = 0.5 FTE if enrollment is less than 1,000 1.0 FTE is enrollment is 1,000 or more  High school requirement = 0.5 FTE if enrollment is less than 1,700 1.0 FTE if enrollment is 1,700 or more Plant Managers, Assistant Plant Managers, Building and Grounds Workers, School Facilities Attendants (SFA), and Pool Custodians  Schools must have sufficient custodial support to maintain the cleanliness of the campus.  All positions are budgeted at “A” basis, except SFAs, which are budgeted at “C” basis.  Custodial hours do not include Adult School and Continuation School Funding

27. Guidelines & Flexibility Classified Employee Guidelines (cont’d) Financial Managers, School Administrative Assistants, and Office Technicians  Schools may not purchase another classification in place of these positions unless Personnel Commission issues approval prior to the closure of these positions. Employees should not work out of their respective classifications. Library Aides  3 hour Library Aide positions will be paired with another 3 hour position to have a 6 hour per day assignment  Schools funding a 3 hour per day Library Aide position must also include half the cost of the annual Health & Welfare benefits 27

28. 28 Other Guidelines Degree Differentials Certificated & Differentials/Longevity Classified  Budgeting is required per collective bargaining agreements. Teacher Activity Differentials  If purchasing, the differential amount is subject to collective bargaining agreements for the rate of pay. Junior Reserve Officers’ Training Corps (JROTC & Sr. JROTC Instructors)  For schools that choose to open a JROTC class, the District will fund for.5 FTE of each teaching position. The school must use Program 13027 funds to purchase the other.5 FTE of the positions. (The program requires that 2 positions must be established at “B” basis.) Instructional Materials Account (IMA)  If your school has a Local School Leadership Council, the council’s approval is required to transfer funds out of the original allocation of IMA (Commitment Item 430010). General Supplies  Budget at the discretion of your school’s needs. National Board Certified (NBC) Teachers  Schools with NBC teachers are not responsible for budgeting the NBC differential. Guidelines & Flexibility

29. 29 Other Guidelines (cont’d) Interscholastic Athletic Program  Secondary schools participating in the Interscholastic Athletic Program will receive their allocation in Program 13027. Allocations will be made at various times throughout the year based on the school’s athletic program. Schools will be responsible for funding any additional hours that are time-reported for Athletic Assistants beyond the allocation Schools have flexibility to fund the following:  Assistant Principals  Office Technician positions above the legal requirement  Building and Grounds Workers  School Facilities Attendants  Registration Advisor Time  Teacher Activity Differential  Classified Substitute Time  Temporary Personnel Account  Instructional Materials  General Supplies Note: Employees should be assigned work based on their respective classifications. See the Personnel Commission website for classified job descriptions.

30. Guidelines & Flexibility 30 General Guidelines for Program 13027  Advances in Salary Table Pay Scale will be calculated after Human Resources and Personnel Commission have processed changes in staff due to Norm Day. If the net cost of positions is projected to increase, funds will be provided.  The Principal will have final decision-making authority for Program 13027, subject to the approval of the Educational Service Center Superintendent or designee. Principals are expected to engage their school community in the budget-building process.

31. Guidelines & Flexibility Targeted Student Population-(Program 10183)  Positions, services, and programs funded with Program 10183 must support the needs of the students that generated these resources:  Low Income  English Learners  Foster Youth  Positions budgeted in the Targeted Student Program should be budgeted at their actual costs.  For register carrying-teachers, four days of substitute time must be budgeted in the program. Another six days of substitute time will be allocated in the General Fund School Program 13027.  If schools close positions that are allocated to them in Program 13027, these positions cannot be re-purchased from the Targeted Student Program. This is to ensure that Targeted Student Program resources supplement, not supplant, the District’s core program.  Core services must be budgeted in the General Fund School Program before purchasing additional resources in the Targeted Student Program. These resources include Norm Register-Carrying teachers, Counselors, Nurses, Psychologists, and Clerical. 31

32. Accountability 32  Positions must be budgeted at the level of the assigned employee. Not budgeting at actual salary levels may result in overdrafts to your school’s budget.  Schools are responsible for any additional assignment costs related to positions that are purchased above the District’s staffing levels. For teachers, this includes the 10 substitute days, any differentials, and salary pay scale increases.  Vacant positions above core must be budgeted at the District average cost.

33. Norm Day Settle-Up  School’s projected expenditures will be updated to reflect staffing ratios and resources under Norm Day enrollment counts.  If applicable, Budget Services will open positions and allocate additional resources.  For schools that are losing resources, Budget Services will close positions and reduce resources.  Resources for Nurses and Psychologist will not be updated for Norm Day enrollment counts 33

34. Norm Day Settle-Up – Specially Funded Programs  The following categories of schools will have their categorical allocations adjusted based on norm day data:  New Schools  Sending Schools  Reconfigured Schools (adding or losing a grade level)  If English Learner (EL) resources are allocated based on estimates, then all K-12 schools EL funds allocations will be adjusted based on norm day data. 34

35. General Fund School Program 13027 balances will carryover (subject to change):  Positive or negative ending program balance will carryover in its entirety  Overdrafts in program 11103 –Unfunded Off Norm Positions and program 11141 – Off Norm position will be moved into Program 13027 Other Programs:  Program code 10400 & 10405 will carryover positive or negative ending program balance  Program 10183 will not carryover Carryover 35

36. 36 Staffing and Resources Report

37. 37 What is the Staffing and Resources Report? The Staffing and Resources Report using version BPx summarizes the resources a school will receive. State and Federal Law, Collective Bargaining Agreements, Personnel Commission Rules, Human Resources Division Rules, Court Orders and Consent Decrees. Allocation based on: Flexibility depends on: Staffing and Resources Report

38. 38 5 2016 Staffing and Resources Report

39. Print School Budget Signature Form (WIP) 1 2 Step 1 – Click Reports Step 2 – Click Staffing & Resources 2016 39

40. 40 1 2 1.Enter BPx 2.Enter 2016 for current fiscal year. 3.Enter your 7 digit cost center. 4.Select “Display in Form” 5.Then click “Execute” 3 5 4 Version A.BPx=Budget Development (Legal mandate plus additional resources) See General Fund School Program Manual. B.FN0=Budget Development C.CM0=Current Modified Budget 2016 Staffing and Resources Report

41. 41 2016 Staffing and Resources Report

42. When this window pops up, Click on “Print preview” Note: If the “Output Device” is blank type “LPDF” 42 Staffing and Resources Report

43. 43 Schools can generate the same report using version BP1 to display Staffing and Resources. 2016 Staffing and Resources Report

44. 44 School Budget Signature form

45. Print School Budget Signature Form (WIP) 1 2 Step 1 – Click Reports Step 2 – Click Signature Form 201 6 43 45

46. Print School Budget Signature Form (WIP) 3 Step 3 - Enter the following: Version – FN0 Fiscal Year – 2016 Fund Center – LAUSD Program – 4 Step 4 – Select WIP Version 44 46

47. Print School Budget Signature Form (WIP) 5 Enter Output Device – “LPDF” 6 45 47

48. Print School Budget Signature Form (WIP) 46 48

49. Print School Budget Signature Form (WIP) 47 49

50. Print School Budget Signature Form (WIP) 48 50

51. 51 Shared Cost Centers

52.  Shared cost centers have been established for schools that share a school facility.  Shared cost centers can be used for budgeting positions if the position costs are shared by multiple home cost centers.  Only Certificated non-register carrying positions and Classified positions may be shared.  The costs of the shared positions must be budgeted in the appropriate Itinerant SS budget item, using Line Type 20THS-L.  Budget Services has allocated dollars for shared positions based on enrollment percentages. Schools can agree to use alternative percentages.  Twelve (12) is the maximum number of funding lines per itinerant position.  Schools must provide their Fiscal Specialist with an Itinerant Position Requisition (IPR) form for shared itinerant positions indicating the actual program and funding percentage for each home cost center. 52 Shared cost centers

53. Example: The Principals of two cost centers sharing one campus decide to share 50% of the cost of an Office Technician position ($50,000). Each Principal must budget $25,000 in the ITIN SS OFFICE TECH budget item at their location. They must submit one Itinerant Position Request (IPR) form to request that a position be established at the shared cost center. 53 Shared cost centers 53

54. General Fund Program Guidelines – (Programs 13027, 13938, 10183 & 14242)  Schools should budget positions at the actual cost of the incumbent. If the actual cost is not known at the time of the creation of the itinerant position, it should be budgeted at the District average cost and adjusted as soon as the incumbent is assigned. Specially Funded Programs (SFP) – (Title I, Title III, etc.)  Schools are allowed to budget positions at the District’s average cost. Register Carrying Teachers – sharing the cost of a register-carrying teacher is not allowed. Other Funds  Cafeteria resources (SACS Fund 130) are not eligible to be moved to shared cost centers. Other Non-position Lines (i.e. IMA, General Supplies, Teacher X/Z, Overtime, Contracts)  Other Non-position lines are not eligible to be established at shared cost centers. 54 Shared cost centers

55. 55 Pilot Schools

56. 56 Allocation Formula (Budget Development): E-Cast Projected Enrollment x Average Daily Attendance % (ADA%) x School Type Rate Pilot Schools

57. Identify total # of student days of attendance for K- 12 Student (P2) SIS Statistical report called “Days of Actual Attendance” Start of school to full school month on or before April 15 Identify number of instructional days for the same period SIS Statistical report called “Days Taught" Start of school to full school month on or before April 15 57 Average Daily Attendance (ADA) equals the sum of actual student days of attendance from the start of school until the full school month on or before April 15 th (P2 period) divided by the total number of instructional days for the P2 period. Pilot Schools

58. 58 # of student days in attendance (K-12)/ # of instructional days 74,620 ÷ 126= 592.22 Pilot Schools

59. The Average Daily Attendance Percentage is computed by dividing Average Daily Attendance by Norm Day Enrollment. Average Daily Attendance (592.22) = ADA % (96.61%) Norm Day Enrollment (613) Pilot Schools 59

60. 60 Calculated Revenue School Budget Funding Model E-Cast Enrollment (K-5(6) 627 Average Daily Attendance Percentage 96.61% School Type Rate $4,478 Calculated Revenue $2,712,525 E-Cast Enrollment (K-3) 429 Average Daily Attendance Percentage 96.61% School Type Rate $816 Calculated Revenue $338,197 Total Calculated Revenue is $3,050,722 Pilot Schools

61. Norm Day Settle Up  By Norm Day, average daily attendance data for the 2014-2015 school year will be available. The District will then update your school’s projected ADA for the 2015-2016 school year using your 2015-2016 norm day enrollment counts and 2014-2015 ADA percentage. Using this new projected ADA, and the per pupil rate from Budget Development, the District will calculate a new Norm Day allocation for your school. This allocation will be compared to your school’s allocation from Budget Development.  In addition, your school’s projected expenditures will be updated to reflect staffing ratios and resources based on Norm Day enrollment counts. The revised expenditures will be compared to your projected expenditures from Budget Development. The District will implement increases or decrease to your school’s General Fund School Program Allocation, if applicable. 61 Pilot Schools

62. 62 Affiliated Charter Schools

63. Affiliated Charter Schools existing prior to fiscal year 2013-2014 will continue to receive funding in the following programs:  Program codes will remain as 13723-Charter School Block Grant and 13724-In Lieu of EIA.  During budget development resources will be allocated based on a prior year’s Average Daily Attendance (ADA) times a per pupil rate. After norm day, the allocation will be adjusted based on the most current ADA. School budgets will be adjusted positively or negatively.  Schools should continue funding for Textbooks, Class Size Reduction Teachers, Gifted and Talented Program, Peer Assistance Review and English Language Acquisition Program from their Charter School Block Grant.  Staffing Position Simulator tool is available on the School Fiscal Service Branch website. This tool provides schools transparency as to how Norm Teacher counts are calculated based on enrollment, Norm Category, and Affiliated Charter status. 63 Affiliated Charter Schools

64. 64 Information & Resources

65. School Fiscal Services http://sfs.lausd.net Budgeting for Student Achievement http://achieve.lausd.net/Page/431 Electronic School Enrollment Forecast Process http://laschools.org/new-site/my-school/ecast/ Personnel Commission http://achieve.lausd.net/Page/2135 LAUSD's Budget Realities http://achieve.lausd.net/Page/431 65 Information & Resources

66. 66 Thank you for your time ROBIN FOSTER, Fiscal Services Manager, 818-654-3710, ROBIN.FOSTER@LAUSD.NETROBIN.FOSTER@LAUSD.NET SANDRA EDSTROM, Budget Technician, 818-654-3711, SANDRA.EDSTROM@LAUSD.NETSANDRA.EDSTROM@LAUSD.NET TANYA ARIAS, Fiscal Specialist, 818-654-3705, TXA4878@LAUSD.NETTXA4878@LAUSD.NET GERALDINE CABAUATAN, Fiscal Specialist, 818-654-3702,GERALDINE.CABAUATAN@LAUSD.NETGERALDINE.CABAUATAN@LAUSD.NET CONNIE CARANDANG, Fiscal Specialist, 818-654-3722, CONSTANCIA.CARANDANG@LAUSD.NETCONSTANCIA.CARANDANG@LAUSD.NET MICHAEL DEVERA, Fiscal Specialist, 818-654-3704, MICHAEL.DEVERA@LAUSD.NETMICHAEL.DEVERA@LAUSD.NET ANA DIEGO, Fiscal Specialist, 818-654-3703, ANAPATRICIA.DIEGO@LAUSD.NETANAPATRICIA.DIEGO@LAUSD.NET CHRIS IYA, Fiscal Specialist, 818-654-3734, CHRIS.IYA@LAUSD.NETCHRIS.IYA@LAUSD.NET SUSAN KABILING, Fiscal Specialist, 818-654-3713, SUSAN.KABILING@LAUSD.NETSUSAN.KABILING@LAUSD.NET MANUEL LOPEZ, Fiscal Specialist, 818-654-3708, MANUEL.LOPEZ@LAUSD.NETMANUEL.LOPEZ@LAUSD.NET MAELISA PAULINO, Fiscal Specialist, 818-654-3707, MAELISA.PAULINO@LAUSD.NETMAELISA.PAULINO@LAUSD.NET ROSE ROSAS, Fiscal Specialist, 818-654-3706, ROSE.ROSAS@LAUSD.NETROSE.ROSAS@LAUSD.NET