A. District Fast Facts- Who are we serving? 2013-14 day 20 Count Enrollment 35,297 (includes non-SDC). 2014-15 Projected Enrollment 35,087 (includes non- SDC). Number of schools- 86 schools Approximately 74% LCFF percentage (unduplicated) Approximately 11,457 English Language Learners (ELLs) Approximately 267 Foster Youth in OUSD 4
B. What are we trying to accomplish? 5 Vision All students, in EVERY school have access to a well- resourced quality school program with additional resources designated to support students with the highest needs aligned with District-wide and school site strategies. Values 1.Maximizing the amount of OUSD resources allocated to school sites 2.Distributing OUSD financial resources to schools that considers the varying student needs and neighborhood conditions 3.Empowering school leaders to budget and expend OUSD financial Resources 4.Aligning the allocation & expenditure of OUSD financial resources to the achievement of continuous improvement of school quality & student outcomes 5.Providing the public accurate, timely, and easily comprehensible OUSD financial management information at school, department, and district-wide levels.
A. Budgeting 101- Definitions Base- The State provides each school district a per pupil base grant, used to support the basic costs of instruction and operations. Base grant amounts will vary between the grade spans of K-3, 4-6, 7-8, and 9-12 to reflect the differential costs of educating pupils in different grade spans. Supplemental- State allocates to school districts additional funds on top of the base for students in the categories of Low Income, ELLs and Foster Youth Concentration- State allocates funds to school districts who have more than 55% of their populations designated as high need 7
B. How much money do we project we will receive from the State LCFF? 2013-142014-152015-16 Beginning Base As of June 30 th $255,525,597$266,913,648$281,899,633 Projected Increase in LCFF Base, Supplemental & Concentration $11,388,057$14,985,985$15,448,639 Total Projected Funding $266,913,654$281,899,633$297,348,272 8 *Note: LCFF projection based on a 74% LCFF (unduplicated) calculation & estimated COLA *Note: Governor Budget Proposal is projected to increase LCFF allocation and will be revised
C. What are our total unrestricted revenues? 9 Total LCFF Projected from 2013-14 $ 266,913,648 Resources Previously Restricted (EIA, Transportation, Spec Ed Transfer) ($25,744,397) Local $26,193,469 State Lottery $5,208,240 Charter Pass Thru $2,006,231 Mandated Cost Block Grant $1,663,572 Other $462,466 Subtotal $276,703,230 Transfers In $734,067 Indirect Cost Offset $5,643,808 Total Unrestricted Resources Available 1st Interim 2013-14 $283,081,105 EIA Previously Recorded as Restricted $11,739,177 $ 294,820,282
D. General Fund Unrestricted Expenditure Categories 10 Legally Required District-Wide Obligations- Required cost and obligations (e.g. State Emergency Loan, Charter Pass Through Payment, Audit Findings etc.) School Site Budget- The allocation provided to school sites for school-based decision making to meet the needs of students Direct Services at School Sites- Services funded by central office yet services are directly at school sites (e.g. Special Education, custodians, School Security Officers, school, counselors, accounting & auditing support etc.) Central Office Infrastructure- Services to school sites managed at the central office (e.g. Finance, Human Resources, performance management, instructional services, legal services, central administration, etc.) *Note: Facilities funds are restricted bonds.
11 Maximizing Allocation to School Sites 13% 87% Proposed School Site Allocation & Program Services (e.g. Special Education, counselors, nurses, SSOs etc.) Proposed Central Office Infrastructure & District-Wide Cost (administration, license fees, parcel tax collection fees etc.) 5.8% State Loan Charter Pass Through Audit Findings *** Funding that is taken off the top – before it reaches us (percentage varies) E. 2014-15 Allocation Percentage at a glance TOTAL AMOUNT GOING TO OUSD after the “Taken Off the Top” 88% GOAL: To increase allocation percentage to school sites by 2015-16
F. Expenditures & Percentages 2014-15 12 Required Contributions & Reserves $ 16,980,3135.8% School Site Budgets $ 166,963,194 87% Central Services at School Sites $ 75,004,529 Central Infrastructure $ 35,872,246 13% $ 294,820,282 School Site Budgets $ 166,963,194 87% Central Services at School Sites $ 75,004,529 Central Infrastructure $ 35,872,24613% $ 277,839,969 100% NOTE - See Sheet 5 for Support
Distributing Resources & Addressing Student Needs III.
A. Methodology- LCFF Budgeting Approach Use LCFF funds in the following manner 2014-15 - To secure the base (Fully funded staff and provide dependable discretionary funds) - To provide additional dollars for Supplemental and Concentration (targeted to students in the following categories low income, Foster Youth, and ELLs & neighborhood conditions) Use LCFF funds in the following manner by 2020- 2021: -80% of the funds allocated to Base -12% of the funds allocated to Supplemental -8% of the funds allocated Concentration 14
III. School Budgets: The 5-Layer Cake (at-a-glance) DRAFT Document 15 LAYER 1: BASE- Unrestricted Fully Funded & Fully Staffed Requirements FTE +Guaranteed Discretionary Funds (requirements & fixed) LAYER 1: BASE- Unrestricted Fully Funded & Fully Staffed Requirements FTE +Guaranteed Discretionary Funds (requirements & fixed) LAYER 4: LCFF Concentration Funds to address environmental factors & aligned to LCAP- through school based decisions EIA/SCE and EIA/LEP to follow students LAYER 4: LCFF Concentration Funds to address environmental factors & aligned to LCAP- through school based decisions EIA/SCE and EIA/LEP to follow students LAYER 5: TITLE I/Restricted Funds to address specific student needs beyond the base requirements- School Based Decisions LAYER 5: TITLE I/Restricted Funds to address specific student needs beyond the base requirements- School Based Decisions LAYER 3: LCFF Supplemental Funds to address ELLs, Poverty, Foster Follows the student & aligned to LCAP School Based Decisions LAYER 3: LCFF Supplemental Funds to address ELLs, Poverty, Foster Follows the student & aligned to LCAP School Based Decisions LAYER 2: EIA- SCE & LEP- Flex Funds to address student achievement School Based Decisions EQUITY Students EQUITY Environment EQUITY Students Continuing, Remains the Same Continuing, Remains the Same 2014-15 New $$$. State Rules forthcoming in January 2014 * Proposed Changes & Reforms
B. LCFF projected funds growth over 8 years 16 Base $255,525,597 2020-21 LCFF $60M 2020-21 LCFF $60M 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 $11.4M $15M $15.4M GOAL!!!
New Budget Proposal & Board Policy Alignment IV.
New Proposal Maximizes Funding to School sites Superintendent’s Proposal Includes Maximizing Funding to School Sites by… Maximize Resources to School Sites 1) Fully Funding Schools at 100% by removing ADA % from allocation formula 2) Increasing discretionary funding to sites with regards to Special Education students to 100% instead of 20% 3) Increase school site revenue and services from 85% to 87% of the revenues for staffing and school services 2014-15; Goal 88% 2015-16 1 1 18
2 2 New Budgeting Proposal Greater Equity, Data-Driven, Simple and Transparent 1) LCFF Supplemental Funds provided to school sites with students who are low income, foster youth and English Language Learners 2) LCFF Concentration funds provided to schools with high environmental factors (accounts for neighborhood conditions) Greater Equity, Data- Driven, Simple & Transparent 3) Removes balancing pool so that ALL schools are fully funded and fully staffed for required positions and programs 5) Maintains school-based decision-making by the people who are closest to the students 19 4) Removes the complexity in budgeting & is data-driven
3 3 Focused on students and empowers school communities to work together to make data-driven decisions for improved student outcomes… Student Centered Student Centered services that addresses student social emotional needs; Community Engagement Includes and requires accountability for improving academic outcomes for students Posted on Public Website; Aligned to student and school data as well as results! http://www.ousd.k12.ca.us/domain/3220 New Proposal is Student-Centered, Focused on Quality & Student Outcomes 20 Accountability Tools CSSSP SQR LCAP Balanced Scorecard Core Waiver Accountability Tools CSSSP SQR LCAP Balanced Scorecard Core Waiver
A: Yes, school sites maintain site based decision making. Practitioners & Community closest to students will: Have flexibility to choose services & design program for increased student achievement Use data to increase student achievement Work with communities to ensure quality decisions for improved outcomes for children Develop school plans to document and monitor progress 22 Q: Will School Site Leaders and Communities Maintain Site Based Decision Making? 1 1
Q : What accountability structures will be in place to ensure greater equity and improved outcomes for students? 23 2 2 LCFF Local Policies LCAP School Quality Standards Site Governance Policy School-Based Budgeting Community Schools Strategic Site Plan (CSSSP) Balanced Scorecard Addressing the needs of Low income Foster youth English Language Learners Accountability Plan for increased student outcomes Requires community participation Established accountability team Budgeting priorities Increase H.S. Graduation Rates Common Core State Standards Eliminate Disproportionality
Q: Is there an implementation plan & timeline for the new budgeting proposal? A: Yes. The Superintendent & Staff will lead a coordinated effort to ensure all deliverables are met. 24 3 3 Deliverables School site Allocation Worksheets for Unrestricted & Restricted Dollars Establish an Accountability Team that includes but is not limited to Principal Advisory Committee, Community Based Organizations, Board Representative & other Stakeholders Transparent Budget Development Timeline & Deliverables Budgeting Tools- Budget Development Handbook Schedules & Timelines for Budget Development Trainings & Sessions Mini-Retreats & Consultation supports on community engagement on Local Control Accountability Plans (LCAP) & CSSSP Development Feedback sessions and tools on quality of LCAP & CSSSP plans Balanced School Site & Central Budgets to school board by June 30, 2014
C. Board Framework Alignment with to New Budgeting System Proposal Empowering schools to budget and expend OUSD financial resources. Maximizing the allocation of OUSD financial resources to schools. Distributing OUSD financial resources to schools that account for varying student needs and neighborhood conditions. Providing the general public with accurate, timely, and easily comprehensible OUSD financial management information at all OUSD organizational levels. Removes ADA%, schools will receive 100% of their budget allocation Provides base FTE and discretionary funding for site-based management of funds and FTE 88 % of funds allocated to school site budgets and central services at school sites Includes supplemental funds for equitable distribution for poverty, ELL and Foster Youth Includes Concentration funds for Environmental Factors as criteria for addressing neighborhood conditions in budgeting Includes integration of CSSSP, Core Waiver, and LCAP in budget development process School sites flexibility and decision-making control over spending choices Board FrameworkNew Budget System Proposal 25
January & February Budgeting Engagement Opportunities To Be Continued…All Year Superintendent attends All City Council budget discussion Principal Advisory Committee Retreat on Budgeting and Priorities School site principals engage with SSC, parent and staff community about new budget proposal elements (open to the public) School Board vote on School Based Budgeting Policy January 15 th (Open to the Public) Superintendent appoints accountability teams with regular updates to Board on implementation Progress School Site Leaders & Community Receives Allocations School Site Budget Development and CSSSP Development Process begins with central supports School Site Councils review student and school data, set budgeting priorities (open to the public) PAC (Principal Advisory Committee) working with staff on budget development implementation January 27
January & February Budgeting Engagement Opportunities To Be Continued…All Year Schools receive budget profiles and allocation worksheets (for public view) School Site Councils review student and school data, set budgeting priorities (open to the public) SSC approves restricted budget priorities School sites attend budget development training and sessions Regular updates on implementation progress from Implementation Team School sites complete budgets development sessions on labor & staffing School sites continue to document budget priorities, strategies and plans in the school site planning process (CSSSP)- (Open to the public) Superintendent continues to meet with community stakeholders, organizations, partners and bargaining units PAC (Principal Advisory Committee) working with staff on budget development implementation February 28