Winship-Robbins School District 6/4/2018 Winship-Robbins School District 2016-2017 Adopted BUDGET REPORT Dr. Laurie Goodman Superintendent/Principal

Interim Introduction Page 3 General Fund Revenue Assumptions Page 4 6/4/2018 Winship-Robbins Elementary School District TABLE OF CONTENTS 2016-2017 Adopted Budget Report Interim Introduction Page 3 General Fund Revenue Assumptions Page 4 State Priorities Page 5 General Fund Revenue Sources Pages 6 - 7 General Fund Expenditures Pages 8 - 10 General Fund Balance Page 11 Income Versus Expense Page 12 Other Funds Page 13 Multi-Year Assumptions and MYP Pages 14 - 15 CBEDS- ADA Trend Page 16

6/4/2018 Winship-Robbins Elementary School District INTRODUCTION 2016-2017 Adopted Budget Report The County Office, under AB1200, requires districts to document and include written budget assumptions in the budget package submitted for approval to the district Board of Trustees. Each district should advise the Board, by way of budget documents, accompanied by a brief narrative, of the financial condition of the district. This report will provide the required information for the Board to certify the district’s ability to meet its financial obligations. The Adopted Budget Report is presented by fund and major object account classification, reflecting 2015/2016 “Estimated Actuals” in columns A-C and the 2016/2017 “Proposed Adopted Budget” in columns D-F. The final column reflects the percentage of variance between the 2015/2016 Estimated Actuals and the proposed 2016/2017 Adopted Budget. This report contains information and estimates that reflect the information contained in the Governor’s May Revision State Budget proposal.

Winship-Robbins Elementary School District General Fund Revenue Assumptions 2016-2017 Adopted Budget Report Local Control Funding Formula Based on Projected 2016/2017 ADA of 154.97 (which includes .10 County Operated ADA) GAP Funding Rate = 49.08% Property Taxes = $654,882 – $424,736 In-Lieu = $230,146 State Aid = $1,132,474 Other State and Federal Funding Unrestricted Lottery = $140 per Annual ADA Restricted Lottery = $41 per Annual ADA Federal No Child Left Behind & REAP funding were projected at the 2015/16 amounts

Eight State Priorities 2016/2017 ADOPTED BUDGET REPORT Schools Services of California

6/4/2018 Winship-Robbins Elementary School District GENERAL FUND REVENUE SOURCES 2016-2017 Adopted Budget Report The largest part of the revenue (71%) comes from Local Control Funding and is to be aligned to meet the eight state priorities. These priorities are on the previous slide. The district will continue to receive federal funds for specific purposes and must continue to follow federal regulations. Other state funds consist of child nutrition, mandated costs, lottery and miscellaneous other awards. Local resources include interest, donations, local grants, special education funds, and charter fiscal oversight fees.

Winship-Robbins Elementary School District GENERAL FUND REVENUE SOURCES 2016-2017 Adopted Budget Report Local Control Funding Formula $1,595,500 This revenue source is based on 16-17 projected ADA x grade level based funding rates less charter transfer ADA. Supplemental funds are calculated based on percentages of unduplicated student counts which include low income students, foster youth, and English learners. Additionally, a “gap” funding rate is applied annually which is designed to close the gap between the current funding levels and the calculated target funding. Currently, LCFF funding for Winship-Robbins is based on a projected P2 ADA of 170.97 less 16 charter transfer students to total 154.97 ADA with an averaged unduplicated percentage of 87.98%, and a gap funding rate of 49.08%. Federal Revenues $122,485 This revenue source includes Title I, Title II, REAP, and Child Nutrition funding. Other State Revenues $100,944 This revenue includes Unrestricted and Restricted Lottery, Mandated Costs, Child Nutrition, and Prop 39 . Other Local Revenue $427,197 This revenue includes Donations, Interest, Rental Income, Winship Drinking Water Grant revenue, UCD Tutor Grant revenue, and Charter Fiscal Oversight revenue.

Salaries and benefits represent 63% of the District’s total budget. 6/4/2018 Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2016-2017 Adopted Budget Report Salaries and benefits represent 63% of the District’s total budget.

6/4/2018 Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2016-2017 Adopted Budget Report CERTIFICATED SALARIES - $580,831 Salary projections are based on 8.7 certificated FTE; and 1 management FTE, (.7 FTE Principal; .3 FTE Superintendent). The result of three new hires budgeted at Step I, Column I to replace a certificated staff on a higher step and column, the reduction of one teacher from a 1.2 FTE to a .7 FTE, and the resignation of 1 FTE results in a savings. CLASSIFIED SALARIES - $418,253 Salary projections are based on currently known staffing needs which resulted in one employee’s two positions not being staffed at Winship-Robbins ESD, but instead moving to Winship Community Charter School, one employee’s Winship position being removed and not absorbed at all, and several extra duty salaries being decreased; therefore, reducing this expense by $93,024. EMPLOYEE BENEFITS - $310,108 Benefits are based on projections that reflect a decrease in salary expenditures and thus result in a decrease in benefit expenditures of $18,187. 2016-2017 STRS rate is 12.58%. 2016-2017 PERS rate is 13.888%. BOOKS AND SUPPLIES - $224,281 Projected instructional materials and supplies expenses include core and supplemental instructional materials, custodial and maintenance supplies, and technology related expenditures. This expenditure is reduced by $33,610 primarily due to the removal of food in the Child Nutrition program at the Winship site.

6/4/2018 Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2016-2017 Adopted Budget Report SERVICES, OTHER OPERATING EXPENSES - $275,312 Projected services and other operating expenses include professional development for classroom staff, classroom on-line instructional and intervention programs, maintenance, custodial repair, drinking water delivery, and servicing expenses and utilities. This expenditure is reduced by $71,550 due to the removal of $25,000 in transportation services for the UCD tutors, removal of $2,500 in services for the UCD Tutor Grant, moving $11,400 of Prop 39 expenditures to Capital Outlay, the removal of $2,000 of services related to the Drinking Water Grant, the removal of $1,000 of Routine Restricted Maintenance services related to Winship, and the removal of $36,380 in unrestricted services related to Winship. The services included professional development for the teachers at Winship, travel and mileage costs related the Winship staff, and other miscellaneous expenditures related to Winship. CAPITAL OUTLAY - $197,532 Projected Capital Outlay is a direct result of planned Prop 39 projects. This expenditure decreased by $41,118 due to the net effect of removing $149,896 in Winship Well expenditures, removing of $88,754 of roof and carpet expenditures, and the budgeting of $197,532 in Prop 39 expenditures. OTHER OUTGO - $62,031 Includes portable lease payments. Also included is $54,944 to the Sutter County Superintendent of School for speech, occupational therapy and other special education services to Winship-Robbins students. INTERFUND TRANSFERS IN/OUT There are no planned interfund transfers in/out. CONTRIBUTIONS TO RESTRICTED PROGRAMS $195,262 Contributions to restricted programs are projected to total $195,262 and include contributions to Title I, Child Nutrition, Special Education, Routine Restricted Maintenance, and the UCD Tutor Grant. The decrease of $42,556 in Contributions between 2015-16 & 2016-17 is net of a decrease to the Child Nutrition program of $20,352, a decrease to the Routine Restricted Maintenance of $20,264, a decrease to the UCD Tutor Grant of $7,407, an increase to Title I of $1,741, and an increase to Special Education of $3,726.

6/4/2018 Winship-Robbins Elementary School District GENERAL FUND BALANCE 2016-2017 Adopted Budget Report The estimated ending balance for the 2016/2017 year is $1,480,098.43. Of this amount, $103,417 has been designated for economic uncertainties as required by the State of California.

6/4/2018 Winship-Robbins Elementary School District INCOME vs. EXPENSE 2016-2017 Adopted Budget Report

6/4/2018 Winship-Robbins Elementary School District OTHER FUNDS 2016-2017 Adopted Budget Report Child Development Fund – 2016/2017 ending fund balance is projected to be $0 Deferred Maintenance Fund – 2016/2017 ending fund balance is projected to be $18,154 Special Reserve Fund - 2016/2017 ending fund balance is projected to be $379,762.63 Capital Facilities Fund (Developer Fees) - 2016/2017 ending fund balance is projected to be $12,147.82 County Schools Facilities Fund - 2016/2017 ending fund balance is projected to be $0

6/4/2018 Winship-Robbins Elementary School District MULTI-YEAR PROJECTION (MYP) ASSUMPTIONS 2016-2017 Adopted Budget Report Winship-Robbins Local Control Funding for the future two years has been calculated using projected ADA of 139.99. All one time revenues and expenditures have been removed related to Mandated Cost Buydown funds, UCD Tutor Grant funds, Educator Effectiveness funds, and Prop 39 funds. Expenditure adjustments are as follows: Object 1000 Step and Column were projected for both 2017/18 & 2018/19. Object 2000 Step and Column were projected for both 2017/18 & 2018/19. Classified Salaries decreased in 2017/18 due to the removal of the UCD Tutor Salaries. Object 3000 Increased to cover the above salary adjustments, and increased to cover the increases in PERS & STRS in 17/18 and 18/19. PERS rates are projected to be 15.50% for 17/18, and 17.0% for 18/19. STRS rates are projected to be 14.43% for 17/18 and 16.28% for 18/19. Object 4000 Fiscal year 17/18 increased with CPI rate of 2.26%. Fiscal year 18/19 increased with CPI rate of 2.49%. Object 5000 Fiscal year 17/18 increased with CPI rate of 2.26%. Fiscal year 18/19 increased with CPI rate of 2.49%. Object 6000 Prop 39 projects are projected to be completed by the end 17/18. Other Outgo No adjustments. Transfers-Out No adjustments. Contributions Minimum of 3% contribution to Routine Restrict Maintenance as required by statute; contribution to balance special education and contribution to balance nutrition services. Other Sources/Uses No adjustments.

6/4/2018 Winship-Robbins Elementary School District MULTI-YEAR PROJECTION (MYP) ASSUMPTIONS 2016-2017 Adopted Budget Report

Winship-Robbins Elementary School District CBEDS – ADA TRENDS 2016-2017 Adopted Budget Report