1. County Offices of Education Roles and Responsibilities February 4, 2015 Wendy Benkert, Ed.D. Associate Superintendent, Business Services Chris Lombardo Director, Business Services

2. Topics  Role of the County Superintendent of Schools  Local Control Funding Formula  Local Control Accountability Plans  Relationships  Interaction with the Property Tax Manager  Recent legislation 2

3. Role of the County Superintendent of Schools 3

4. County Superintendents  California’s 58 County Superintendents of Schools support the financial and academic soundness of every district and school in the state.  County Superintendents work collaboratively with school districts to ensure that every student benefits from a quality educational experience, regardless of their circumstances, including students with disabilities, juvenile offenders, students at risk of dropping out or who thrive in alternative classroom settings, or students in high-priority schools.  County Superintendents strive to ensure that every student in every community achieves and is prepared to learn continuously throughout life, to successfully enter the workforce, and to be active citizens. 4

5. K-12 Public Schools  58 County Offices of Education  540 Elementary School Districts  80 High School Districts  338 Unified School Districts  1,018 Charter Schools *Data as of 2011-12 5

6. Counties vary in size. 6

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8. OCDE Educational Programs  Alternative Education  Juvenile Court Schools  County Community Schools  Community Home Education Program  Special Education  Instruction for students with moderate/severe disabilities and low incidence disabilities (deaf/hard of hearing)  Students range from infant to 22 years of age Each county is unique. 8

9. OCDE Services  Information Technology  Wide area network access  Custom applications: payroll, retirement, human resources, and time and attendance  Enterprise resource planning & application management  Internet service provider for districts  School and Community Services  Environmental Education  Child Care Services – Alternative  Services to promote family self-sufficiency, school readiness, youth development, and leadership 9

10. Behind-the-Scenes Business Functions  Deliver services in a collaborative manner that support the educational programs of districts & OCDE, partner agencies & business community 10

11. Behind-the-Scenes Business Functions  Accounting & budgeting  Revenue calculations - LCFF  Accountability - LCAP review & approval  Fiscal oversight & audit  Application support  District organization  Elections  Commercial check review & approval  Payroll compliance and retirement processing  Employer tax reporting  Teacher credential monitoring & fingerprinting 11

12. Behind-the-Scenes Business Functions  Liaison to state, federal & county agencies  Conduit to state agencies for districts and schools operated by county office  Meet on a monthly basis with district counterparts  Meet on a monthly basis with state leaders in finance (Department of Finance, California Department of Education, Fiscal Crisis Management Assistance Team (FCMAT)  Share information from local districts with staff & policy makers so they understand impact of policies  Liaison to county agencies on behalf of districts (Treasurer-Tax Collector, Auditor-Controller, Assessor, Registrar of Voters) 12

13. Local Control Funding Formula 13

14. Local Control Funding Formula (LCFF)  For 40 years, schools were funded with a formula called “Revenue Limits”  In 2013-14, Governor Jerry Brown implemented the “Local Control Funding Formula” (LCFF)  LCFF eliminated over 50 state restricted programs (categoricals) and redistributes future funding based on student needs 14

15. LCFF  Additional funding goes to school districts with English Learners, students eligible for free or reduced price meals, and Foster Youths  Funds are directed to districts based on unduplicated pupil counts  One of the primary goals of the LCFF is to close the achievement gap  The LCFF formula promotes equity, transparency, and performance 15

16. LCFF $ Per Student Base Amount Grade Level Demographics (Low income, English Learner, and/or Foster Youth) ADJUSTMENTS 16

17. The Statewide average Unduplicated Pupil Percentage is 63.28%. 17

18. Orange County districts are not created equally 18

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21. Local Control Accountability Plans 21

22. Local Control Accountability Plans (LCAP)  LCFF institutes a change in accountability in the form of a 3 year LCAP  The LCAP is a plan that drives a school district budget development  The LCAP focuses on services and outcomes for all students, with special emphasis on English learners, low income, and foster youth students.  County Superintendents are responsible for the approval of district LCAPs 22

23. LCAP Guiding Principles Subsidiarity Decision making most effective at local level Flexibility for LEAs to use LCFF funding to improve student outcomes Transparency Engagement with stakeholders Describe how funds will be used to increase or improve services to neediest students Student-Focused Based on assessment of local needs Goals and actions focused on closing the achievement gap 23

24. LCAP Accountability  District Level:  Local stakeholders, elected board of education trustees, and administration  County Level:  County superintendent of schools (approval and technical assistance)  State Level:  California Collaborative for Educational Excellence (CCEE) (technical assistance) 24

25. Relationships 25

26. Relationships  Meet and greet  Timely follow through on all requests  Provide accurate, contextualized, and meaningful data and support  Clear explanations of services offered and how these services may be obtained  Sharing best practices 26

27. Interaction with the Property Tax Manager 27

28. Interaction with the Property Tax Manager  Property Tax Reports (J-29)  P-1 (11/15), P-2 (4/15), and Annual (8/15)  Property Tax Apportionments  Education Revenue Augmentation Fund (ERAF)  Redevelopment Property Tax Trust Fund (RPTTF) Distributions  Bond Interest and Redemption Funds (J-226)  Assessed Valuations  Consultation with individual districts 28

29. Every School District is Unique 29

30. Quick Facts about School District Property Taxes  The most reliable revenue source for schools  Provide a large source of school district cash flow  Secured taxes are the lion’s share of taxes (In Orange County, secured accounts for 86% of Total Taxes)  Property taxes account for 46% of Orange County K-12 general fund revenues  Schools account for property taxes on a cash basis  Triple flip is projected to end after 2014-15 30

31. Recent Legislation 31

32. Recent Legislation  ABx1 26 – Redevelopment Dissolution  Local taxes for schools now distributed by county auditors  Schools now receive three types of apportionments: 1. Pass-throughs 2. Residuals 3. One-time distributions  AB 182 – School Bonds 32

33. Future for K-12 Education  LCFF is not anticipated to be fully implemented until 2020-21  In 2015-16, schools are to receive additional funds for LCFF, reversal of deferrals, and partial payment for prior year mandate claims  Increased employer rates for CalSTRS and CalPERS  LCAP implementation continues  Redevelopment dissolution continues 33

34. Thank you  Questions? 34