Budget Development

2013-201 4 School Budget
Development
Budget Services & Financial Planning Division

February 2013
201 3-201 4 School Budget Development

AGENDA
Introduction What's New
Collapsed Programs
Budget Development Timeline

Allocation
Allocating Resources to Schools

Guidelines and Flexibility Accountability
Norm Day Settle-Up

Carryover
Specially Funded Programs School Budget, Current Year & 13-14 Staffing and Resources Report
Shared Cost Centers Information and Resources
201 3-2014 School Budget Development

Introduction
The objective of this training is to gain a basic understanding of the guidelines and flexibility within the General Fund School Program.

What's New?
The number of General Fund program codes for schools will be collapsed.
j^ 17 programs to 1 program, 13027 - General Fund School Program #

School site staffing patterns will be reset to match Norm staffing each Budget Development.
These resources will be allocated at the school site level:
Day to Day Substitutes for Register-carrying Teachers, (^DeciN

Clerical Substitutes,
Longevity and Salary Differentials (Certificated and Classified)

Program Code I 3027 is available in Schools Front End.
Schools may capture salary savings. General Fund carryover policy may allow schools to carryover program
balances.
Positions will be budgeted at the assignment level of the employee. Elementary schools previously participating in team cleaning will have custodial resources allocated at the school site level. Team cleaning is no
longer available.
201 3-201 4 School Budget Development Programs Collapsed to 13027

Resources that were previously allocated under these programs will b e
allocated in Program 1 3027.
Program Code
11010 11020 11024
Program Name Principal. Assistant Principals

Teachers
11046
1 1047
11068
11154 11372 11400 11410 1 1447 11824 12277 12278 13015 14170 14731
Day to Day Substitutes Assistant Principal, Secondary Counseling Services Teacher Academic Differential Counselors and Registration Advisor Time
School Discretionary Program
Plant Managers and Building and Grounds Workers

School Clerks
Financial Manager School Clerks - Substitutes
Temporary Personnel Account

Psychologist
Nurse
Secondary Schools Restroom Attendants

Instructional Materials
Custodial Supplies
$5^
5
Budget Development Timeline

March
Estimated Rates Sheet and Program and Budget Handbook will be available on March 11th v^
Allocation Letters received on March JjO^V^, Schools Front End opens March ^K ^-V^
April
Schools Front End closes on April 1
(approximately 15 days
excluding Spring Break).
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.

Allocation
The District allocates resources in the form of dollars and
positions using staffing ratios. To improve the District's budgeting process for schools, most General Fund program resources will be allocated to programl 3027, the General Fund School Program.
Pilot schools will receive an allocation in the form of dollars in the same program code.
Schools will use their allocation to develop budgets that meet the needs of local school instructional and operational programs
within the constraints of State and Federal laws, court orders and consent decrees, collective bargaining agreements, Personnel
Commission rules, and Human Resources Division rules. (See
Attachment B in the General Fund School Program Manual for

individual rates.)

Allocation
Schools receive the following types of resources:
i. Funding to support the basic operational and instructional program at the school site. These funds support core positions
such as administrators, teachers, and clerical staff.
2.
Resources specific to individual school site needs, such as Campus Aides, donations, library fines, Librarians, Library Aides and Itinerant Elementary Arts teachers.
3.
4.
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.

Guidelines and Flexibility
School sites 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, court orders
and consent decrees.
If schools implement flexibility to close positions, these positions cannot be repurchased from Specially Funded 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
year.

Certificated Employee Guidelines i Register-Carrying Teachers Ifthe District's financial condition is such that Article XVIII - Class Size cannot be
teacher staffing ratios.)
met,the class sizes should not exceed 201 3-2014 class size maximums approved by the Board of Education. (See the School Fiscal Services websitefor the 2013-14
Schools will be held accountable for penalties incurred if they do not meet K-3 Class Size requirements by April 15. 2. Principal
For elementary schools, an allocation for K-3 class sizereduction (CSR) is included.
The California Education Code defines a school as having a Principal.
3.
Assistant Principal-Secondary Counseling Service At least one certificated employee must possess a Counseling or Pupil Personnel
Services Credential.
Ifa school exercises the flexibility to close the Assistant Principal - Secondary Counseling Service (APSCS) position,they must request an Alternate Staffing Pattern (ASP) from Administrative Assignments in the Human Resources Division.
The position will beconverted back to an APSCS after July 1, 201 3. if the employee
meets the credential criteria cannot be identified.
identified during this process is no longer at the school and another employee wno

Certificated Employee Guidelines 3. Assistant Principal-Secondary Counseling Service (cont'd)
A secondary school may budget an Instructional Specialist as long as at least one employee at the school has a Counseling or Pupil Personnel Services (PPS) credential. (See pg. 5 of the General Fund School Program Manual.)
4.
Day-to-Day and Long-Term Substitutes

Ten days of day-to-day substitute time per register carrying teacher should be budgeted. (See pg. 4 of 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.
will be allocated 6 days after Budget Development in program code 13027. The day-to-day substitute rate includes the higher cost of Contracted Pool Teachers. The higher rate may also cover the cost of long term leaves and absences in excess of 10 days. The cost of long-term substitutes for teachers on 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. All substitute time previously reported under programs 11024, 11071, 11074, 11 065 and 1 1645 must now be reported under program 13027.
Register-carrying teachers that are budgeted through Specially Funded Programs

Certificated Employee Guidelines
5. Nurses
Once the District's minimum requirements are budgeted in program 13027, additional categorical supplemental resources (supplement, not supplant) may be
purchased. 6. Counselors
Mandated counseling requirements must be met.
General fund resources must be budgeted before purchasing from categorical

resources (supplement, not supplant).
7.
Psychologists The District's minimum requirements must be budgeted in program 13027 before
addition, General Fund dollars must be in place for interventions and for identification of special education students before restricted resources can be
used.
utilizing categorical supplemental resources (supplement, not supplant). In

Classified Employee Guidelines
i.
Clerical Requirement for Modified Consent Decree (MCD)

Elementary school requirement = 0.5 full time equivalent (FTE) ifenrollment is less
than 500; 1.0 FTE if enrollment is 500 or above.
Middle school requirement = 0.5 FTE if enrollment is less than 1,000; 1.0 FTE is
Secondaryschool requirement = 0.5 FTE if enrollment is less than 1,700; 1.0 FTE if
enrollment is 1,700 and above.
enrollment is 1,000 or above.
Workers, ScTiool Facilities Attendants (SFA), and Pool Custodians

campus.
Plant Managers. Assistant Plant Managers, Building and Grounds

Schools must have sufficient custodial support to maintain the cleanliness of the
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
Financial Managers, School Administrative Assistants, and Office

Technicians
Schools may not purchase another classificationin place of these positions, unless
Employees should not work out of their respective classifications.
Personnel Commission issues approval prior to the closure of these positions.

Other Guidelines
i. Degree Differentials Certificated &Differentials/Longevity Classified

Budgeting is required per collective bargaining agreements.
2.
Teacher Activity Differentials If purchasing, the differential amount is subject to collective bargaining
agreements Tor the rate of pay.
4.
5.
Instructional Materials Account and General Supplies Budget at the discretion of your schools needs.
National Board Certified (NBC) Teachers Schools with NBC teachers are not responsible for budgeting the NBC differential.

Other Guidelines
6.
Schools have total flexibility in choosing 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 not work out of their respective job classifications. See the Personnel Commission website for classified job descriptions.

Accountability
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, and any differentials and
salary pay scale increases. 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.
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 expected to spend within their allocation. If schools overspend the account, the negative balance will carryover in its entirety. 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.
201 3-2014 School Budget Development 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.

Carryover
General Fund School Program balances will carryover (subject to

change): Positive ending balances carryover in their entirety.
> Negative ending balances carryover in their entirety.
201 3-201 4 School Budget Development Specially Funded Programs

Specially funded resources will continue to be allocated based
on:
Identified Low Income Student Count
Identified English Learner (EL) Count
201 3-2014 School Budget Development Specially Funded Programs

Low income student count is captured from the Free & Reduced Price Meal data as of California Basic Educational Data System (CBEDS) day. This is used to create the Title I Ranking.
English Learner (EL) count is based on prior year R-30 Language
Census data.
10

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-1 2 schools allocated EL funds will be adjusted based on norm day data.
DRAFT - NOT FOR DISTRIBUTION
201 3-201 4 School Budget Development School Budget, Current Year & 13-14
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Positions - There are nochangesto the allocation methodology for schools. School will
receive resources in the form of positions and dollars.
11
201 3-201 4 School Budget Development School Budget, Current Year & 13-14
In summary, the number of school site general fund programs are reduced. Schools have greater flexibility to implement their instructional and operational programs.
Staffing and Resources Report

What is the Staffing and Resources Report?
The Staffing and Resources Report using version BPx
summarizes the resources a school will receive.
-WUk
State and Federal Law, Collective Bargaining Agreements, Personnel Commission Rules,
Human Resources
<
ijidis jit:
Division Rules, Court

Orders and Consent
Decrees.
12

Staffing and Resources
(Soiled by Budget Line Type. Job. Budget llem. and Commitment Item)
Fund Center Name Fund Center.
FundClrTypeName: ELEMENTARY
Norm Category: PL8AO
Fiscal Year 2013 Version: BP1
Local District'
D3
ProgramCoda: 13027
Program Name. PerPupil Sens-Discretionary Acct

Trfoiui} 41 |
O

Display Options
" 1| ISavo asVariant... Il Back |rS5nrcnciil | TSyifrnJ

(> Display In Form
I fcJOCUlu"!
display in Ork!
Summary Ropoit
/
Manual.
Version
Q Summary
AtFunds
A. BPx=Budget Development (Legal

mandate plus additional resources)
See General Fund School Program
O Oarwral Fund - UiiosOtcled

OGonoralFuna- Ftosnicted-RoguUr Programs
OGoneralFund- RaOilcted-Spoclaty Funded Programs

O CafoBila Fund
B. FN0=Budget Development
C. CM0-Current Modified Budget
Oother Funds-Special and Non-Special/ Funded Programs
J
1. Enter BPx
Sanction Options
Version
Fiscal Yaar
Local Olslct Homo Fuid Center FundCcntor
2.
Enter 201 3 for current fiscal year.
3. Enter your 7 digit cost center. 4. Select "Display in Form"

5. Then click "Execute"
LAUSD Program
Job Comtltrrrrt Horn
Hurtortm-mNnmnor
13
201 3-201 4 School Budget Development Staffing and Resources Report

Norm schools can generate the same report using version BP1 to display Staffing and Resources.
Staffing and Resources
( Sorted by Budget Line Type. Job. Budget Item, and Commitment Item )
Fund Center Name: Fund Canter.
Fund Ctr Type Name: ELEMENTARY Norm Category: PLBAO

Fiscal Year 2013 Version: BPI
Local District:
2Q
Program Code: 13027

Description
ELEMENTARY TEACHER PRINCIPAL. ELEMENTARY
Program Name: Per PupJ Schs-DncreDOnary Acct

FTE
26.00
1.00
2.345.S65 136 ,-il 6S.842

51.BB6
PLA'iT MANAGER I 8LDG a. GROUNDS WORKER

SCH ADMINISTRATIVE ASSISTANT OFFICE TECHNICIAN
1.00 0.8S 1.00 2.00 0.00 0.00
67.B53
I0&4M
73.680 16.962
DAY TO DAY SUBS TEMP PERSONNEL ACCT

OIFF.LONGEVITY-CLAS CLERICAL SUBS ITIN NURSE ITIN PSYCH SCHOOL C MAIN/OPER SUPPLIES
0.00
1.211 19-15-1
0.20
0.05 0.00
4.719
-inn?
GENERAL SUPPLIES
IMA
0.00
To"11
32.13
2.024.621
28
14

INFORMATION & RESOURCES
School Fiscal Services
http://sfs.lausd.net
Budgeting for Student Achievement

http://bsa.lausd.net
Electronic School Enrollment Forecast Process
http://www.laschools.orq/new-site/my-school/ecast/
Personnel Commission
http://notebook.lausd.net/portal/paqe?_paqeid =33.l2496l& dad =ptl& schema=PTL_EP LAUSD's Budget Realities http://budqetrealities.lausd.net
Thank you for your time

Enter List of ESC Fiscal Specialist & Contact Information
Here
Aurelia Zamudio, Fiscal Specialist (21 3) 241 -191 2
Amalia (Gabby) Rivas, Fiscal Specialist (21 3 ) 241-1935

Beatrice Lomeli, Fiscal Specialist (21 3) 241 -01 75 Carlos Fernandez, Fiscal Specialist (213) 241-1926
Jo Ann Jackson, Fiscal Specialist (21 3) 241-1910

Pauline Tran, Fiscal Specialist (213) 241-7606 Robin Foster, Fiscal Specialist (213) 241-2104 Todd Takashima, Fiscal Specialist (21 3) 241 -0149 Michael Villaroman, Fiscal Services Mgr. (213) 241-0143
15

Budget Development

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2013-201 4 School Budget

Budget Services & Financial Planning Division

201 3-201 4 School Budget Development