1. LODI UNIFIED SCHOOL DISTRICT Budget Department 2010-11 BUDGET GUIDELINES Board of Education January 26, 2010 Prepared by: Douglas Barge Carrie Hargis

2. Executive Summary  The budget guidelines provide the framework to build the annual budget Pertain predominantly to the modified unrestricted portion of the General Fund  Approved reductions from 2009-10 have been incorporated Proposed guideline changes are noted in blue and deletions are reflected with strikethroughs

3. Lodi Unified School District 2010-11 Budget Guidelines General Fund 1.Revenue A.Federal Income  Budget for programs anticipated to be ongoing will be based on prior year funding level. B.State Income  Revenue Limit:  Inflationary increases should be provided in accordance with the Governor’s 2009-10 2010-11 state budget.  Grants:  Budget for programs anticipated to be ongoing will be based on prior year funding levels. C.County Income  County income, including local property tax collections, will be budgeted at zero, since all such income received is deducted from the State Revenue Limit Apportionment. 2.Expenditures A.Staffing Entitlements  Staffing entitlements for administration, certificated, classified, confidential, and supervisory personnel, described in Sections A through F of these Budget Guidelines, are subject to review and approval by the administration.  Staffing entitlements for district support functions and classified substitutes shall be developed by the administration.  The administration will submit final 2009-10 2010-11 staffing entitlements for Board approval. B.Salaries and Fringe Benefits  Existing 2008-09 2009-10 salaries, step, and column increments, training classes, stipends, and longevity bonuses shall be extended to the 2009-10 2010-2011 budget. All mandated fringe benefits shall be included at projected 2009-10 2010-11 rates. 10.05

4. Lodi Unified School District 2010-11 Budget Guidelines General Fund 2.Expenditures (continued) C.Entry Salaries  Entry-level salaries for new certificated personnel will be budgeted as supplied by the Personnel Department.  For 2009-10 2010-11, the estimated entry salary will be $46,872. D.Inflationary Increases and Enrollment Growth  2009-10 2010-11 inflationary growth and required costs will be increased for utilities, fuel, insurance, and maintenance agreements. Operating and testing supplies will be adjusted pro-rata as student enrollments increase. E.Carryover Funds  The 2009-10 2010-11 budget shall allow carryover of unexpended appropriations for site regular instructional program supply, service, and equipment allocations. Site carryovers will be limited to no more than 15% of the prior year allocations subject to the availability of funds. Non-site funds cannot be carried over unless approved by the Superintendent.  Specially funded site-based programs and one-time allocations will be carried over for one year only subject to the availability of funds, unless approved by the Superintendent. F.Non-Formula  All other 2008-09 2009-10 line-item expenditure budgets shall be reviewed with the appropriate manager in detail and adjusted to meet the needs of the departments for 2009-10 2010-11. All adjustments will be subject to approval by the administration. G.Categorical Programs  Categorical programs shall pay for all personnel costs (including fringe benefits) and non-personnel costs. Programs shall operate within their income subvention and authorized staffing.  Categorical programs shall pay for personnel assigned to the program rather than the cost of replacement personnel.  Categorical programs shall fully pay for their legal pro-rata share of indirect, direct support, and centralized service costs. Exceptions to the above will require the approval of the Superintendent. 10.06

5. Lodi Unified School District 2010-11 Budget Guidelines General Fund 2.Expenditures (continued) H.Deferred Maintenance  The general fund shall contribute an amount adequate to gain full state funding. I.Priority List for Additional Requested Funds  An annual priority list may be established by the administration if the financial condition of the state and district allow. Such a listing would be based on input from the Board of Education, Leadership Team, employee units, student representative, community members, and the Budget Advisory Committee. J.Budget Transfers  All budget transfers at the major object classification level will be submitted for Board approval after the annual budget is adopted. K.Expenditures  All department expenditures must be approved by the responsible department manager or the designated supervisor. L.New Expenditures  Expenditures for new programs will not be made prior to approval of the requested budget transfer by the Board of Education. M.Restricted Maintenance Program  Maintenance costs will be maintained in a restricted program to comply with state directives resulting from the passage of SB50. 10.07

6. Lodi Unified School District 2010-11 Budget Guidelines General Fund 3.Reserves A.Reserve for Specially Funded Programs  A reserve shall be established for specially funded program carryover funds. B.Prior Year Obligations  A reserve may be established to honor prior-year purchase orders and other commitments that are approved by the Board of Education or Superintendent. C.General Reserve  The State Standards & Criteria recommends a general reserve of 3% for districts that are less than 30,000 ADA. The district’s general reserve will be sufficient to satisfy the state’s standard. D.Reserve for Secondary School Start-ups  A reserve may be established to provide for secondary schools start-up. E.Appropriation for Contingencies  Unforeseen shortfalls of income and increased unexpected expenses will be offset with the Appropriation for Contingencies account budgeted at $300,000 $150,000 ($300,000 less $150,000 pee 09-10 approved reduction). F.Reserve for Board Priorities  A reserve may be established for employee compensation purposes and other priorities as determined by the Budget Advisory Committee, Cabinet, Superintendent, and the Board. 10.08

7. Lodi Unified School District 2010-11 Budget Guidelines Other Funds 1.All Other Funds A.Programs in all other funds shall pay for all personnel costs (including fringe benefits) and non-personnel costs, and shall operate within their income subvention and authorized staffing. B.All other funds shall pay for personnel assigned to the fund rather than the cost of replacement personnel. C.All other funds shall pay fully their legal pro-rata share of indirect, direct support, and centralized services costs. D.Exceptions to the above requires approval of the Superintendent. 2.Adult Education A.COLA and Growth ADA as provided for in the state adopted budget. 3.Cafeteria Account A.Meal prices for the National School Lunch Program shall be reviewed and adjusted annually (when appropriate) to accommodate; (1) uncontrollable inflationary costs of food products and services, and (2) cost of living adjustments to food services personnel. 4.Child Development A.COLA and Growth as provided by the Governor’s 2009-10 2010-11 budget plan. 5.Deferred Maintenance Fund A.District contribution required to ensure the District will be eligible for maximum state funding and meets 2009-10 2010-11 statutory requirements. 10.09

8. Lodi Unified School District 2010-11 Budget Guidelines Elementary School 1.Principal 2.Vice Principal* 3.Counselors* 4.Teachers Regular Class size for grades K – 3 Prep Substitutes Modified Traditional 1.00 FTE per school site FTE STUDENTS.50500+, plus 100 students per 09-10 approved reduction = 600+ 1.00750+, plus 100 students per 09-10 approved reduction = 850+ 0.10, less.10 per 09-10 approved reduction = 0 1 – 450 0.20, less.20 per 09-10 approved reduction = 0 451 – 650 0.30, less.30 per 09-10 approved reduction = 0 651 – 850 0.40, less.40 per 09-10 approved reduction = 0 851+ 1.00 FTE per 29.0 students, plus 1.5 increase per 03-04 approved reduction, plus 1 increase per 09-10 approved reduction = 1.00 FTE per 30.5 31.5 students 1.00 FTE per 19.5 students, plus 2 increase per 09-10 approved reductions = 21.5 students 1.00 FTE per 12.66 teachers 7 days per FTE *Includes regular, special education (SDC), preschool (incl. special education), and GATE (SDC) migrant enrollments. 10.10

9. Lodi Unified School District 2010-11 Budget Guidelines Elementary School 5.Clerical Principal’s Secretary 1 Typist Clerk II Variable Staffing* 6.Library Assistants 7.Noon Duty* Student attendance days only Modified Traditional 1.00 FTE per school, 217 days 1.00 FTE per school, 191 days Students 750+, plus 50 students pre 09-10 approved reduction = 800+ students.50 FTE Typist Clerk II, 181 days ¾ hour, less ¾ hour per 09-10 approved reduction = 0 hour per teacher per week, work year 181 days StudentsHrs./Day 0 – 2001.0 200-3002.0 300-4003.0 400-5004.0 500-6005.0 600-7005.5 700-8006.0 800-9006.5 900+7.0 Student attendance days *Includes regular, special education (SDC), preschool (incl. special education), and GATE (SDC) migrant enrollments. 10.11

10. Lodi Unified School District 2010-11 Budget Guidelines Elementary School 8.Crossing Guards 9.Site Allocation* 10.Lottery* 11.Maintenance of site equipment 12.Instructional Materials Modified Traditional Numbers determined by traffic patterns and safety issues. Student attendance days only. Site must request annually. $41.00 per student, less 10% ($4.10) per 03-04 approved reduction = $36.90 per student $10 per student $1,000 per site (See pg. 10. 20 for small schools) $ 69.41 estimated per 08-09 CBEDS (State) Entitlement equal to the IMFRP appropriation for 2010-11 fiscal year, multiplied by the percentage that reflects the same relative proportion of funding that the LEA received for the program in 2009-10 fiscal year (per EC42605 (b)). *Includes regular, special education (SDC), migrant, GATE (SDC), and home/hospital enrollments. 10.12

11. Lodi Unified School District 2010-11 Budget Guidelines Middle School 1.Principal 2.Vice Principal* 3.Teachers Regular Substitutes Intervention Modified Traditional 1.00 FTE per school site FTEStudents* 1.001-899.50900-1,199.501,200-1,499.501,500+ (see page 10.21 for small schools) 1.00 FTE per 30 students, plus 1 per 03-04 approved reduction, plus 1 per 09-10 approved reduction = 1.00 FTE per 31 32 students 7 days per FTE 1.00 FTE per school site at following:  Delta Sierra Middle  Lodi Middle  McAuliffe Middle  Millswood Middle (06-07 adjustment)  Morada Middle *Includes regular, special education (SDC), and migrant enrollments. 10.13

12. Lodi Unified School District 2010-11 Budget Guidelines Middle School 4.A. FIXED Clerical Principal’s Secretary Typist Clerk II* B. VARIABLE Clerical (per unit)* Placement:  1.00 FTE Typist Clerk II  1.0 FTE Typist Clerk II  1.0 FTE Typist Clerk II  1.0 FTE Typist Clerk II 5.Library Assistants Modified Traditional 1.00 FTE for 12 months 1.00 FTE for (217 days) 1.00 unit Typist Clerk II per 565, plus 50 students per 09-10 approved reduction = 615 students 181 days 95% 201 days 105% 217 days 114% 233 days 122% 5 hours per day, 191 days *Includes regular, and special education (SDC), and migrant enrollments 10.14

13. Lodi Unified School District 2010-11 Budget Guidelines Middle School 6.Counselors* 7.Noon Duty* Student attendance days only 8.Crossing Guards Modified Traditional 2.00 FTE per site, 189 days (see page 10.20 for small schools) StudentsHrs./Day 0-2001.0 200-3002.0 300-4003.0 400-5004.0 500-6005.0 600-7005.5 700-8006.0 800-9006.5 900+7.0 Student attendance days Numbers determined by traffic patterns and safety issues. Student attendance days only. Site must request annually. *Includes regular, and special education (SDC), and migrant enrollments 10.15

14. Lodi Unified School District 2010-11 Budget Guidelines Middle School 9. Campus Supervisors 10. Site Allocation** 11. Lottery** 12. Instructional Materials Modified Traditional.50 FTE per school site at following:  Delta Sierra Middle  Lodi Middle  McAuliffe Middle  Millswood Middle  Morada Middle Variable $63.00 per student, less 10% ($6.30) per 03-04 approved reduction = $56.70 per student Fixed Maintenance of Site Equipment $1,000.00 250+ students Promotion $240.00 per site Site Forms $500.00 per site (see page 10.21 for small schools) $10 per student $69.41 estimated per 08-09 CBEDS (State) Entitlement equal to the IMFRP appropriation for 2010-11 fiscal year, multiplied by the percentage that reflects the same relative proportion of funding that the LEA received for the program in 2009-10 fiscal year (per EC 42605 (b)). ** Includes regular, special education (SDC), migrant, GATE, and home/hospital enrollments 10.16

15. Lodi Unified School District 2010-11 Budget Guidelines High School 1.Principal 2.Vice Principal / Assistant Principal* 3.Counselors* 4.Librarians 5.Teachers Regular Athletic Director Department Chair English Language Development Senior Project Substitutes Modified Traditional 1.00 FTE per school site Assistant Principal Vice Principal Students - 1.00 1-800.50 801-1,100 1.00 1,101-1,400 1.50 1,401-1,700 2.00 1,701-2,000 2.50 2,001-2,300 3.00 2,301-2,600 3.50 2,601-2,900 4.00 2,901-3,200 4.50 3,201-3,500 5.00 3,501-3,800 1.00 FTE per 450 students, plus 71.5 per 03-04 approved reduction = 1.00 FTE per 521.5 students, (FTE rounded up to the nearest.50 FTE), less 4.50 FTE per 09-10 approved reduction 1.00 FTE, less 1.00 FTE per 09-10 approved reduction = 0 FTE per school site 1.00 FTE per 30 students, plus 1 per 03-04 approved reduction, plus 1 per 09-10 approved reduction = 1.00 FTE per 31 32 students.40 FTE per school site, less.20 FTE per 04-05 approved reductions =.20 FTE per school site 1.40 FTE, less 1.40 FTE per 09-10 approved reduction = 0 FTE per school site 1.00 FTE, less.56 FTE per 09-10 approved reduction =.44 FTE per school site 1.20 FTE per school site, less.20 FTE per 08-09 approved reductions, less.80 FTE per 09-10 approved reduction = 1.00.20 FTE per school site 7 days per FTE *Includes regular, special education (SDC), and migrant enrollments. 10.17

16. Lodi Unified School District 2010-11 Budget Guidelines High School 6.A.FIXED Clerical Principal’s Secretary III High School Secretary II Attendance Technician Registrar Career Center Technician B.VARIABLE Clerical (per unit)* Placement:  Principal’s Secretary III  High School Secretary II  Registrar  Attendance Technician  Career Center Technician  Typist Clerk III  School Clerk  Typist Clerk II Base Data:  Salary Placement  Work Year:  School Attendance Days  Before-School Days  End-of-Year Days Modified Traditional 1.00 FTE12 months 1.00 FTE217 days 1.00 FTE191 days 1.00 FTE 12 months 0.50 FTE191 days 1.00 unit per 300 students, plus 50 students per 09-10 approved reduction = 350 students 100% 95% 93% 87% 83% 78% Range 40 (Principal’s Secretary) = 1.00 Unit 181 days 5 days 191 Days = 1.00 Unit * Includes regular, special education (SDC), and migrant enrollments. 10.18

17. Lodi Unified School District 2010-11 Budget Guidelines High School 7.Library Media Assistant II 8.Campus Supervisors* 9.Community Liaison 10.Site Allocation** 11.Lottery** 12.Instructional Materials Modified Traditional 1 @ 8 hours per day. Student attendance days only. (201 work days) 1 hour per 73 students..75 FTE (181 work days - Bear Creek High only), less.75 FTE per 09-10 approved reduction = 0 FTE Variable $95.00 per student, less 10% ($9.50) per 03-04 approved reduction = $85.50 per student Fixed Site Maintenance of Equipment $1,500.00 per comprehensive sites; $500.00 all others Graduation $300.00 per comprehensive sites; $150.00 all others Site Forms $2,500.00 per comprehensive sites $10 per student $69.41 estimated per 08-09 CBEDS (State) Entitlement equal to the IMFRP appropriation for 2010-11 fiscal year, multiplied by the percentage that reflects the same relative proportion of funding that the LEA received for the program in 2009-10 fiscal year (per EC 42605 (b)). *Includes regular, special education (SDC), and migrant enrollments. ** Includes regular, special education (SDC), migrant, GATE, and home/hospital enrollments. 10.19

18. Lodi Unified School District 2010-11 Budget Guidelines Other Schools and Programs 1.Small Schools A. Elementary Teachers  Turner Clerical* Additional Site Allocation Maintenance of Site Equipment Modified Traditional FTE Students 1.00 FTE additional teacher (per Board Action 1998/99), less 1.00 FTE per 09-10 approved reduction = 0 FTE FTE Students 0.781 or 6.25 hr. 1-75 100, plus 25 students per 09-10 approved reduction = 100 students 0.875 or 7.00 hr. 76 101-150, plus 25 students per 09-10 approved reduction = 175 students 1.00 or 8.00 hr. 151 176-300, plus 25 students per 09-10 approved reduction = 325 students 1.50 or 12 hr. 301 326-499 (FTE up to 1.00 = Principal Secretary; FTE over 1.00 = Typist Clerk) Houston School (#) Elkhorn School (#) 0.50 FTE Principal Secretary II 0.42 FTE Typist Clerk II # All positions are 196 days $6,000 per site with 300 or less students $500 per site 10.20 *Includes regular, special education (SDC), preschool (incl. special education), GATE (SDC) and migrant enrollments.

19. Lodi Unified School District 2010-11 Budget Guidelines Other Schools and Programs 1. Small Schools (Continued) B. Middle Schools Vice Principals Counselors Clerical Site Allocation Maintenance of Site Equipment 2. Continuation Schools Principals Teachers 3.Independent Study Program Modified Traditional Houston.50 FTE per site Houston School (#) Elkhorn School (#) 0.50 FTE Principal Secretary II 0.42 FTE Typist Clerk II # All positions are 196 days Site Forms $250.00 per site (less than 250 students) $500 per site (less than 250 students) 1.00 FTE per site 1.00 FTE per 25 students, less 1.00 FTE per site per 09-10 approved reduction 1.00 FTE Principal, less.50 FTE per 03-04 approved reduction =.50 FTE Principal 10.21

20. Lodi Unified School District 2010-11 Budget Guidelines Other Schools and Programs 4.Community Day Schools Henderson 5.Middle College Program Principal Teachers Counselor Clerical 6.Opportunity Program Teachers Para Educators Special Education Formula 1.Certificated Staffing 2.Classified Staffing Modified Traditional 1.00 FTE Principal 1.00 FTE Counselor 1.00 FTE per site 1.00 FTE per 30 students, plus 1 per 03-04 approved reduction, plus 1 per 09-10 approved reduction = 1.00 FTE per 31 32 students 1.00 FTE per site 1.00 FTE Principal Secretary II – 217 days 0.50 FTE Attendance Technician – 191 days 0.50 FTE Registrar – 191 days.50 FTE for each comprehensive High School, less.50 FTE per 08-09 approved reductions = 0 FTE for each comprehensive High School (Each school may also provide for.50 FTE from their staffing allocation).75 FTE for each comprehensive High School, less.75 FTE per 08-09 approved reductions = 0 FTE for each comprehensive High School *1.00 FTE per 138 students* Approved adjustments FTE; 2008-09 Approved reductions FTE; 2009-10 approved reduction FTE 1.00 hours per 21.5 students* Approved adjustments FTE; 2008-09 approved reductions FTE; 2009-10 approved reduction FTE *Student population is entire population of SELPA member districts 10.22

21. Lodi Unified School District 2010-11 Budget Guidelines Support 1.Custodial Staffing - Schools 2.Custodial Staffing – Other Schools 3.Custodial Staffing – Other Facilities Formula a. All schools (Students) + (Square Footage) x 8 = FTE (223) + (16,100) 2 b. Senior high school 1.00 FTE plant supervisor per site c. Less Reductions of 6.00 FTE per 2003-04 approved reduction and 14.20 FTE per 09-10 approved reduction d. All are funded for 12 months a. Fixed allocations: Preschool.50 FTE Henderson CDS1.50 FTE Needham Annex (adult).25 FTE Washington DCH.19 FTE a. Total district Square footage x 8 = FTE 50,200 10.23

22. Lodi Unified School District 2010-11 Budget Guidelines Support 4.Education Services Departments a. Associate Superintendent Support b. Assistant Superintendent’s Support c. Curriculum & Instruction d. SELPA Administration e. Special Ed./Student Services Support 5.Pupil Personnel (CWA) 6.Nurses 7.Technology Services 8.Additional Instrumental Music K-8 Formula a. 1.00 FTE per 1,781 Students (Total District less Non- District Charter)*, # a. 1.00 FTE per 5.40 Sites^ a. 1.00 FTE per 8.20 Sites^ a. 1.00 FTE per 1,755 Students (Total District less Non- District Charter)^, # b. 1.00 FTE Systems Analyst II Non-Formula (District Prog. Impv. Board Approved 9/05) c. 1.00 FTE per 3,890.1 Students (Total District less Non-District Charter)^ (formerly Instructional Technology), # a. 1.00 FTE per 3.80 sites^, # *Growth value at discretion of Cabinet member. ^Growth value equal to average of positions in formula. #Less 08-09 and 09-10 Approved Reductions. 10.24

23. Lodi Unified School District 2010-11 Budget Guidelines Support 9.Business Services Departments a. Business Services b. Budget Department c. Controller/Accounting/Payroll d. Risk Management 10.Site ASB Support-High Schools 11.Sites ASB Support-Elementary & Middle Schools 12.Purchasing/Warehouse 13.Grounds 14.Personnel Formula a. 1.00 FTE per 1,311.50 Students (Total District less Non-District Charter)*, # a. 1.00 FTE per 2.70 Sites (Comprehensive High School Sites)^ a. 1.00 FTE per 37.1 Sites^ a. 1.00 FTE per 3,039.70 Students (Total District less Non-District Charter)^, # a. 1.00 FTE per 90.1 Acres^ b. 1.00 FTE per Comprehensive High School Site^, # a. 1.00 FTE per 2,460.40 Students (Total District less Non-District Charter)*, # *Growth value at discretion of Cabinet member. ^Growth value equal to average of positions in formula. #Less 08-09 and 09-10 Approved Reductions. 10.25

24. Lodi Unified School District 2010-11 Budget Guidelines Support 15.Transportation a. Bus Drivers & Administrative Support Staff b. Vehicle Repair Staff Formula a. Total Students less Non-District Charter x Percentage of Pupils Transported 68.90 Students per FTE^, # b. 1.00 FTE per 12.80 District Vehicles (not including M&O vehicles)^, # ^Growth value equal to average of positions in formula. #Less 08-09 and 09-10 Approved Reductions. 10.26 Y:\Budeting\Gudelines\2010-11\2010-11 Budget Guidelines B01.26.10.ppt Y:\Business Services\Budget\Adopted\2010-11\B01-26-10\2010-11 Budget Guidelines B01.26.10.ppt