1. Golden Plains Unified School District
Report on the Status of the Unrestricted General Fund Budget & Multi-Year Projections
Golden Plains Unified School District
Presented by Terry Bradley
Fiscal Advisor to Fresno County Superintendent of Schools
Cantua Elementary School
May 10, 2011

2. Topics for Discussion Typical Time-Schedule for Adoption of Budget
Multi-Year Unrestricted General Fund Revenue Projections
Multi-Year Unrestricted General Fund Expenditure Projections
Review of Projected Unrestricted General Fund Balances/Reserves
Possible Unrestricted General Fund Budget Reductions
Development of Fiscal Recovery Plan (future discussion)

3. Typical Time-Schedule for Adoption of Budget
Event
Date
Start development of expenditure projections
December
Announcement of Governor’s proposed budget
January 10th
Projected revenue based on Governor’s proposed budget
End of January
Preliminary budget presentation to Governing Board
February
Adoption of 2nd Interim Report including multi-year projections
March
Adoption of 3rd Interim Report (if negative certification)
May
Revise revenue projections based on May Revise proposal
Early May
Approve expenditure increases/decreases based on May Revise
End of May
Conduct public hearing on budget (all funds)
End of June*
Approve budget (all funds)
*No Later than June 30th

4. Multi-Year Unrestricted General Fund Revenue Projections
Source
Revenue Limit Sources
$11,239,713
$10,366,459
$10,417,880
Federal Revenue
Other State Revenue*
1,913,441
1,839,353
Other Local Revenue
258,168
267,602
Other Financing Sources
(1,394,710)
(1,520,696)
(1,601,324)
TOTAL
$12,016,612
$10,952,718
$10,923,511
*Includes reporting all Tier III categorical (restricted) revenue as unrestricted.

5. Multi-Year Unrestricted General Fund Expenditure Projections*
Category
Certificated Salaries
$5,690,051
$5,803,852
$5,919,929
Classified Salaries
1,488,841
1,518,618
1,548,990
Employee Benefits
2,664,231
2,717,516
2,771,866
Books & Supplies
601,150
Services/Operating Exp.
2,150,401
2,360,599
Capital Outlay
104,004
Other Outgo
218,686
Indirect Charges
(74,475)
Other Financing Uses
120,000
TOTAL
$12,962,889
$13,369,950
$13,570,749
*Based on 2nd Interim

6. Review of Projected Unrestricted General Fund Balances/Reserves
Component
Total Revenue & Fin. Sources
$12,016,612
$10,952,718
$10,417,881
Total Expenses & Other Uses
12,962,889
13,369,950
13,570,749
Difference
$ (946,277)
$(2,417,232)
$(3,152,868)
Beginning Fund Balance, July 1
$2,580,279
$1,634,002
$ (783,230)
Increase/Decrease in Fund Bal.
(946,277)
(2,417,232)
(3,152,868)
Ending Fund Balance, June 30
$(3,936,098)
Recommended Reserve (3%)
$ 683,642
$ ,855
$ ,879
Over/Under Required Reserve
950,360
(1,479,085)
(4,637,977)

7. Budget Development & Administration
Start the process at least seven months before start of fiscal year
Project revenue based on Governor’s proposed January budget
Report impact on district of Governor’s proposed budget in January to Board members, staff and community
Allocate resources based on district goals and priorities
Involve staff and community in budget development

8. Budget Development & Administration
Budget Development - Cont’d
Budget decisions should not be made in isolation
Budget development should be lead by the staff—not Board members
Budget recommendations should be developed by Budget committee and presented to the Governing Board in early May
Budget documents should be clear and easy to understand by the public
Always develop budgets that balance expenses with revenue notwithstanding existing reserves

9. Budget Development & Administration
Budget Administration
Revenue and expense budgets should be updated daily as items change
Site and district-level administrators should have control of their respective budgets
Position control systems should be in place
No purchase orders should be approved if adequate resources are not available
ADA should be updated no less than monthly

10. Budget Development & Administration
Budget Administration – Cont’d
Major budget issues should be reported to impacted staff and to Board members on regular basis
Easy to understand budget reports (not SACS) should be made to the Board at least quarterly
District and site administrators should be educated on the budget process
District and site administrators should be knowledgeable of their respective budgets
Once provided the tools, district and site administrators should be held accountable for the effective administration of their budgets

11. Possible Unrestricted General Fund Budget Reductions
Item Est. Unrestricted Exp. Reduction
Use Federal Jobs Funds for current employee costs (one time)
$409,300
Use SFSF (ARRA) Federal funds for salaries in (one time)
158,300
Charge eligible high school teacher costs to restricted funds
116,400
Increase avg. K-3 class size to 26:1 and increase avg. 4-8 class size to 32:1 using multi-grade classes
321,000
Review all Tier III categorical program expenditures to determine possible expenditure reductions
TBD
Increase high school class size average to 36:1 (5 fewer teachers)
295,500
Close Helm Elementary School
44,200
Reduce work year for all district employees (subject to collective bargaining with employee unions)
Reduce district office/operations staffing (certificated and classified)
Continued on next slide…

12. Possible Unrestricted General Fund Budget Reductions – cont’d
Item Est. Unrestricted Exp. Reduction
Transfer unrestricted expenses to restricted programs as legally permissible
TBD
Reduce salaries and Increase employee contribution for health benefits (subject to negotiations with employee unions)
Reduce supply and material budgets district-wide
Eliminate/reduce capital outlay expenses
104,000
Eliminate/reduce conference & travel expenses except for travel deemed “critical to district operations.”
15,000
Charge Title I for transporting students from San Joaquin to Helm Elementary
33,300
Use Adult Ed. (Tier III) funds to cover unrestricted expenses
120,000
Transfer additional salary/benefit costs to QEIA to reflect increased teachers necessary at San Joaquin Elementary
200,000
TOTAL
1,817,000