Where do our assumptions come from? State Government Governor Legislative Analysts Office Department Of Finance Education Coalition CTA, CSBA, ACSA, CASBO Financial Advisors/Overseers School Services of California Marin County Office of Education County of Marin – Assessor, Treasurer Board/Staff Input Board Policy Staffing formulas Trend Analysis
1000 – Certificated Salaries KEY ASSUMPTIONS INCLUDES: Classroom teachers and specialists Other Adjustments (stipends, subs, extra duty) Administration (Principals/AP, Superintendent, Directors) Draft 1 adds 1.4 FTE for growth and VAPA coaching shift. Only Step and Column, no COLA. New Hires budgeted at highest allowed per LCMTA contract.
2000 – Classified Salaries KEY ASSUMPTIONS Includes: Admin Support (Secretaries, Admin Assists, Health Aide, Courier) Instructional Support (Classroom Aides, Paraprofessionals) Classified Management (Business Manager, VAPA Coordinator, Facilities Director) Classified Support Staff (Custodians/Maintenance, Yard) Extra Duty, subs, etc. Step increases only, no COLA All mid-year hires from prior year adjusted to full year. No classified staffing adds in this draft.
3000 - Benefits KEY ASSUMPTIONS STATUTORY BENEFITS (Employer costs) o STRS (Certificated) – 8.25% o PERS (Classified) – 11.2% (11.81 at 6 pm Tues) o FICA (classified) – 6.20% o Medicare – 1.45% o SUI (decrease) – 1.10% o Worker’s Comp -.712% (rate increase to.985% at 3 pm Tues) HEALTH/WELFARE Cap at $8393 OTHER Retiree benefits
4000 – Materials & Supplies KEY ASSUMPTIONS Books and Reference Materials Materials & Supplies Maintenance/Custodial VAPA Technology Non-capitalized Equipment Last year – 3 year Apple contract Technology
5000 – SERVICES & CONTRACTS KEY ASSUMPTIONS Major operating costs including but not limited to: Workshops/Conferences Insurance Utilities Maintenance Contracts (Copiers, Lycee lease agreement-last yr, maintenance) Repairs,Rents,Leases - Maintenance Employment costs (advertising, fingerprinting) Audit fees, Election costs, Legal fees Outside Contractors - Contracts for professional development and other outside agency services including MCOE financial system, internet access, web site maintenance, Special Ed Mandates.
7000 – Other Financing Uses KEY ASSUMPTIONS Other Outgo Special Education Excess Cost Billback Special Education Transportation Interfund Transfers To Deferred Maintenance Direct/Indirect Costs
8000 - Revenue KEY ASSUMPTIONS Property Taxes/Revenue Limit 1.5% growth from prior year ADA=Moderate level, demographer study Federal Revenue Includes Pre-school, no ARRA State Revenue Maintains flexibility provisions Includes “Basic Aid Fair Share” reduction reflected in CSR Increased Mental Health to cover additional costs for shift of services from County to school districts. Local Revenue Parcel Tax with 5% inflator SPARK Increased Base Commitment per on- going budget development meetings
BOARD RESERVES State Required ( 3%) Board Policy (+3% - twice the state required at a minimum)
Assumptions of Note 2013-14 and 2014-15 2014-15 REVENUES 2% COLA applied to State Categoricals per SSC EXPENDITURES Adds 1 FTE Classified staff (custodian for new site) Includes only Step and Column Keeps in Election costs Includes second1/3 of 3-year technology plan projected (iPads). 2013-14 REVENUES 100% reduction of Lycee lease revenue beginning this year Last year for Marin Community Foundation Grant 2% COLA applied to State Categoricals per SSC 100% reduction of Home-to-School Transportation funding EXPENDITURES Adds 1 FTE Certificated staff Includes only Step and Column Adds Election costs Includes 1/3 of 3-year technology plan projected (iPads) Increase to Special Ed Transportation due to 100% reduction of funding RESERVES Adds estimated effect of failure of Tax Initiative/s
What’s still hanging out there? Weighted Student Formula Anyones guess! Tax Initiatives Of the two remaining which one (if any) will pass?
NEXT STEPS May Revise (announced by May 15, SSC workshop May 21) Latest on economic/political “landscape” Staffing Updates Actual costs of new hires (salary schedule placement) Final rates for employer payroll costs, property & liability insurance e.g. Usually firmed up by mid-late May