Budget Services & Financial Planning
Division
2015-16 School Budget
Development
March 2015
1
Agenda
• 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
Introduction
3
The objective of this training is to provide information pertaining to
Budget Development.
What’s New
4
 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.
What’s New
5
 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
Budget Planning & Development
6
Budget Planning & Development
Budget
Planning &
Development
• During the planning and
development process, school leaders
and stakeholders develop budgets
that reflect the needs of their
students.
• Budget management includes
Budget
monitoring and realigning balances
Management
(i.e. budget adjustments).
7
School Budgeting Calendar
July
January
8
March
Planning and Assessing
Development
Management
June
Budget Planning & Development
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
9
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 Development Process
10
 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
Budget Development Process
11
 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
Budget Development Timeline
March
 Program & Budget Handbook is available/Estimated Rates Allocation Letters received on March 23rd
 Schools Front End opens March 23rd
April
 Schools Front End closes on April 27th
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
Budget Development - Allocations
13
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)
(1st year for new Schools only)
Program 7E046-Parental Involvement
Program 7S176-Title III
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.
Budget Development - Allocations
15
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
Budget Development - Allocations
16
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 1st 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
2nd 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
Budget Development - Allocation Letters
17
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
SAMPLE
123401
ABC ELABC EL
2016
4
Budget Guidelines & Policies
18
General Fund School Program
19

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.
General Fund School Program
20
These are the resources that are included in the General Fund
School Program 13027
Budget Development
Budget Development
 Assistant Principal - Secondary Counseling Services
 Librarian and differential
 Clerical support
 Nurse
 Clerical-Substitute
 Physical Education Teacher Incentive (PETIP)
 Counselors and Registration Advisor Time
 Plant Managers and Building and Grounds Workers
 Custodial Supplies
 Principals and Assistant Principals
 Day to Day Substitutes
 Psychologist
 Financial Managers
 School Facilities Attendants
 General Supplies
 Teacher Academic Differentials
 Instructional Material
 Teachers
 Itinerant Arts Teacher
 Temporary Personnel Account
After Norm Day
 Interscholastic Athletic Program (depending on your athletic program)
 Longevity and Salary Differentials (Certificated and Classified)
 Testing Coordinator Differential
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.
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.)
 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
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
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.
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.
Guidelines & Flexibility
26
Classified Employee Guidelines
Clerical Requirement for Modified Consent Decree (MCD)
 Elementary school requirement
=
 Middle school requirement
0.5 FTE if enrollment is less than 1,000
=
0.5 FTE if enrollment is less than 500
1.0 FTE if enrollment is 500 or more
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
Guidelines & Flexibility
27
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
Guidelines & Flexibility
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
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.
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.
Guidelines & Flexibility
31
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.
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.
Norm Day Settle-Up
33
 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
Norm Day Settle-Up – Specially Funded Programs
34
 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.
Carryover
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
Staffing and Resources Report
36
Staffing and Resources Report
37
What is the Staffing and Resources Report?
The Staffing and Resources Report using version BPx summarizes the
resources a school will receive.
Allocation
based on:
State and Federal Law,
Collective Bargaining
Agreements, Personnel
Commission Rules, Human
Resources Division Rules,
Court Orders and Consent
Decrees.
Flexibility
depends on:
Staffing and Resources Report
5
2016
38
Print School Budget Signature Form (WIP)
2016
2016
39
Step 1 – Click Reports
Step 2 – Click Staffing & Resources
1
2
Staffing and Resources Report
40
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
1
2016
3
2
1.
2.
3.
4.
5.
Enter BPx
Enter 2016 for current fiscal year.
Enter your 7 digit cost center.
Select “Display in Form”
Then click “Execute”
Staffing and Resources Report
2016
41
Staffing and Resources Report
42
Note: If the
“Output
Device” is blank
type “LPDF”
When this window
pops up, Click on
“Print preview”
Staffing and Resources Report
43
Schools can generate the same report using version BP1 to display Staffing
and Resources.
2016
School Budget Signature form
44
Print School Budget Signature Form (WIP)
201
6
201
6
45
Step 1 – Click Reports
Step 2 – Click Signature Form
1
2
43
Print School Budget Signature Form
(WIP)
3
4
46
Step 3 - Enter the following:
Version – FN0
Fiscal Year – 2016
Fund Center –
LAUSD Program –
Step 4 – Select WIP Version
44
Print School Budget Signature Form
(WIP)
5
47
Enter Output Device –
“LPDF”
6
45
Print School Budget Signature Form
(WIP)
48
46
Print School Budget Signature Form
(WIP)
49
47
Print School Budget Signature Form
(WIP)
50
48
Shared Cost Centers
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.
53
Shared cost centers
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
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.
Pilot Schools
55
Pilot Schools
Allocation Formula (Budget Development):
E-Cast Projected Enrollment
x
Average Daily Attendance % (ADA%)
x
School Type Rate
56
Pilot Schools
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 15th (P2 period) divided by the total number
of instructional days for the P2 period.
Identify total # of
student days of
attendance for K12 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
Pilot Schools
# of student days in
attendance (K-12)/ #
of instructional days
58
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)
Norm Day Enrollment (613)
= ADA %
(96.61%)
Pilot Schools
60
School Budget Funding Model
Calculated Revenue
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.
Affiliated Charter Schools
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.
Information & Resources
64
Information & Resources
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
Thank you for your time
ROBIN FOSTER, Fiscal Services Manager, 818-654-3710, ROBIN.FOSTER@LAUSD.NET
SANDRA EDSTROM, Budget Technician, 818-654-3711, SANDRA.EDSTROM@LAUSD.NET
TANYA ARIAS, Fiscal Specialist, 818-654-3705, TXA4878@LAUSD.NET
GERALDINE CABAUATAN, Fiscal Specialist, 818-654-3702,GERALDINE.CABAUATAN@LAUSD.NET
CONNIE CARANDANG, Fiscal Specialist, 818-654-3722, CONSTANCIA.CARANDANG@LAUSD.NET
MICHAEL DEVERA, Fiscal Specialist, 818-654-3704, MICHAEL.DEVERA@LAUSD.NET
ANA DIEGO, Fiscal Specialist, 818-654-3703, ANAPATRICIA.DIEGO@LAUSD.NET
CHRIS IYA, Fiscal Specialist, 818-654-3734, CHRIS.IYA@LAUSD.NET
SUSAN KABILING, Fiscal Specialist, 818-654-3713, SUSAN.KABILING@LAUSD.NET
MANUEL LOPEZ, Fiscal Specialist, 818-654-3708, MANUEL.LOPEZ@LAUSD.NET
MAELISA PAULINO, Fiscal Specialist, 818-654-3707, MAELISA.PAULINO@LAUSD.NET
ROSE ROSAS, Fiscal Specialist, 818-654-3706, ROSE.ROSAS@LAUSD.NET
66