Board of Trustees
Georgia Jack President SUHSD [email protected] Sequoia Union Allen Weiner High School District Vice President 480 James Avenue [email protected] Redwood City, CA 94062
Alan Sarver Administration Clerk [email protected] Mary E. Streshly, Ed.D., Superintendent [email protected] Carrie Du Bois Trustee Enrique Navas, MBA [email protected] Assistant Superintendent, Administrative Services Christopher Thomsen [email protected] Trustee [email protected] Dina Stewart, Controller [email protected] Gerryk Madrigal and Elise Kratzer Student Trustees
Proposed District Budget Fiscal Year 2019-2020 June 12, 2019
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Table of Contents
Contents SUPERINTENDENT’S MESSAGE ...... 4 ABOUT THE SEQUOIA UNION HIGH SCHOOL DISTRICT ...... 5 STUDENT ACHIEVEMENT AND ACADEMIC PROGRAMS ...... 7 LOCAL CONTROL AND ACCOUNTABILITY PLAN ...... 7 BUDGET REQUIREMENTS - BACKGROUND ...... 8 STATE BUDGET ...... 10 BUDGET ASSUMPTIONS ...... 15
STUDENT ENROLLMENT ...... 15 PROJECTED STUDENT ENROLLMENT BY ATTENDANCE BOUNDARY ...... 17
CARLMONT HIGH SCHOOL ...... 17 MENLO-ATHERTON HIGH SCHOOL ...... 18 SEQUOIA HIGH SCHOOL ...... 19 WOODSIDE HIGH SCHOOL ...... 20 TECHNOLOGY INNOVATION DESIGN & ENGINEERING (TIDE) ACADEMY ...... 21 EAST PALO ALTO ACADEMY (EPAA) ...... 22 AVERAGE DAILY ATTENDANCE ...... 23 REVENUES ...... 23
LOCAL CONTROL FUNDING FORMULA SOURCES ...... 23 Local Property Tax ...... 25 Community Redevelopment Funds ...... 25 IN LIEU PROPERTY TAX TRANSFER TO CHARTER SCHOOLS ...... 26 FEDERAL FUNDING ...... 26 STATE FUNDING ...... 29 LOCAL REVENUE...... 31 EXPENDITURES ...... 33 SITE BUDGET ALLOCATION ...... 34 STAFFING ...... 35
CERTIFICATED ...... 35 CLASSIFIED ...... 37 GENERAL FUND CONTRIBUTIONS TO RESTRICTED PROGRAMS ...... 38 GENERAL FUND TRANSFERS TO OTHER FUNDS ...... 39 MULTI-YEAR PROJECTION – BUDGET ASSUMPTIONS ...... 39 GENERAL FUND – MULTI-YEAR PROJECTION ...... 40 UNRESTRICTED GENERAL FUND ...... 41
REVENUE AND EXPENDITURE SUMMARY ...... 41
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RESTRICTED GENERAL FUND ...... 44
REVENUE AND EXPENDITURE SUMMARY ...... 44 ...... 44 GENERAL FUND COMBINED (UNRESTRICTED & RESTRICTED) ...... 47
REVENUE AND EXPENDITURE SUMMARY ...... 47 ALL OTHER DISTRICT FUNDS ...... 50
REVENUE AND EXPENDITURE SUMMARY ...... 50
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Superintendent’s Message
The development of the Sequoia Union High School District’s budget is a vital process in the delivery of the District’s resources to its students. The budget is the operational structure that supports our instructional mission.
This document reflects both the known information from the State’s ongoing budget development process along with our local revenue projections. This proposed district budget is presented in a public hearing for community input. It addresses the goals and priorities of the District of imparting a passion for learning, teaching a complimentary set of college and career preparatory skills, and personalizing student support to ensure equitable outcomes and opportunities for all students.
The priorities of the Sequoia Union High School District (SUHSD) emphasize the achievement of all students, and this budget reflects these same priorities. This budget workbook is designed to simplify what can often be a very complex, arduous task to comprehend in order for the Board to make the most informed and fiscally sound decisions. The Board Budget Study Session and corresponding workbook is also aimed at increasing transparency in all matters of business to our staff and community. Through the ongoing and expanding use of evaluation data, the SUHSD is continually reassessing its efforts and the related allocation of resources in pursuit of academic excellence.
Dr. Mary Streshly, Superintendent
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About the Sequoia Union High School District
The Sequoia Union High School District serves eight feeder elementary school districts in the southern portion of San Mateo County from the following:
CITIES & TOWNS UNINCORPORATED AREAS Atherton Devonshire Belmont, Emerald Lake Hills East Palo Alto Harbor/industrial Menlo Park La Honda Portola Valley Ladera Redwood City Los Trancos Woods San Carlos Menlo Oaks Woodside Mobile Home Parks North Fair Oaks Palomar Park Sequoia Tract Sky Londa Stanford Lands West Menlo Park
The District educates approximately 9,200 9th to 12th grade students and operates the following distinguished high schools and programs:
COMPREHENSIVE CONTINUATION DEPENDENT CHARTER ALTERNATIVE & HIGH SCHOOL HIGH SCHOOL SCHOOL SPECIALIZED PROGRAMS Carlmont HS Redwood HS East Palo Alto Academy Middle College Program (in collaboration with Canada College) Menlo-Atherton HS Independent Study Sequoia HS TIDE Academy Woodside HS
The district is also the sponsoring agency for two independent charter high schools (Summit and Everest) and has a memorandum of understanding with San Mateo Union High School District for D-Tech High School. Also in the district Oxford Day Academy, a San Mateo County Office of Education chartered high school, operates with the District boundaries. The District's Adult School based in Redwood City serves over 2000 students annually.
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Student Achievement and Academic Programs
As part of the District's vision of engaging and preparing all students to excel in a global society, the District offers a rigorous college prep curriculum and support to all students who aspire to higher education, including students "in the middle" and first-generation college students.
The District’s Strategic Plan focuses on three guiding principles for student success:
TEACHING: Effective teaching will ensure that all students will have the skills and options to pursue a variety of pathways after graduation. The District is committed to providing a professional environment for all staff characterized by a growth mindset, continuous professional development, and mutual respect.
ENVIRONMENT: Academic, social, and personal growth requires a fostering, safe, and engaging environment. All members of the educational community will strive to create and sustain the most ideal environments for students.
EQUITY: A diverse community must ensure equity in access and opportunity. The District is committed to implementing academic and extracurricular program structures and policies that serve the best interests of all students.
Local Control and Accountability Plan
There are three goals that fall under the District’s guiding principles, all three of which come into action under the school’s Local Control and Accountability Plan:
STRATEGIC PLAN GOAL 1: All students will graduate with the confidence, understanding and skill to succeed in any post-secondary educational opportunities.
LCAP GOAL 1: Continue to hire the most highly qualified teachers for openings in the District, while seeking to increase the number of teachers who reflect demographically the students we serve.
LCAP GOAL 4: Support English Learners in mastering grade-level curriculum, enrollment in mainstream core courses, and graduating from high school with a clear pathway to post- secondary education.
LCAP GOAL 5: Graduate students who are college and career ready.
STRATEGIC PLAN GOAL 2: All students will thrive in an environment that is safe, engaging and where student agency and voice are primary in the learning process.
LCAP GOAL 2: Provide rigorous, engaging, standards-aligned instruction with embedded language supports and meaningful technology integration.
LCAP GOAL 6: Promote a positive and personalized learning environment that will result in students maintaining positive behavior and engaging in their educational experiences.
STRATEGIC PLAN GOAL 3: All students will be motivated and supported to attain the interpersonal skills, confidence and resilience to pursue and reach intellectual and personal goals through a high
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school experience that ensures equity in inclusion and opportunity in settings that foster passion for learning.
LCAP GOAL 3: Promote a welcoming environment where parents/guardians and community members are encouraged to partake and give input in school/district decision making and the progress being made by their own child as well as all students in general.
LCAP GOAL 5: Graduate students who are college and career ready.
LCAP GOAL 7: Provide Foster Youth with academic resources and social emotional supports that result in their educational outcomes mirroring those of the general population.
On the pages that follow, the District’s commitment to its goals is underlined by its choices in proposed budget expenditures.
SEQUOIA UNION HIGH SCHOOL DISTRICT LOCAL CONTROL AND ACCOUNTABILITY PLAN PROPOSED FUNDING FOR NEW ACTION ITEMS FY 2019-2020
LCAP Goal # Initiative Initiative Description Estimated Cost (*) Sub costs, 1.6 FTE release periods, 2 Math Self Study: Phase 2 $447,400 consultant contracts, supplies Certificated stipends, presenter costs, 2 Cross-Curricular Literacy Academy $57,850 supplies 2 Leading Edge Digital Academy Certificated extra pay $24,000 Consultant contracts, extra hours pay, sub 2 Professional Development for LEP Teachers with QTEL $80,200 costs 8 more hrs per semester/site to collect 3 $3,000 student data Parent Project (additional cost) up to 60 hrs per semester + training + Food 3 and Materrials for two additional series at $12,000 Carlmont Districtwide/3-4 classes- what it means to 3 Parent Leadership Capacity Series $5,000 take on leadership role Licenses (Credits) and Implementation 4 Language Assessment $6,000 Support Attention2Attendance attendance monitoring system Attendance Monitoring, Reporting, and Ed. 6 (previously in LCAP for $80k one-time funds; is now Code compliance monitoring system. $54,400 $54,400 each year) Discipline Taskforce recommendation. Internet access and mobile computing Chromebooks issued to all Foster Youth (approximately 7 abilities for all Foster Youth; bridge the digital $10,000 25) divide $699,850
(*) Funded by budget realignments and carryover funds.
Budget Requirements - Background
The California Education Code requires that the Board of Trustees adopt the district budget each year by the statutory deadline of July 1. Further the California Department of Education (CDE) requires that a set of forms be submitted with the adopted budget data for the district. In order to comply with these
Page 8 of 52 requirements the Administration is submitting for approval the necessary documentation to adopt the Sequoia Union High School District budget for the 2019-2020 fiscal year.
This budget document provides detailed information for the restricted and unrestricted general fund programs. In an effort to present the District’s operating budget in a more ‘user friendly’ way, income and expenditures are broken down by various resources based on the funding source. In addition, all the required CDE forms are included.
The ordinary ongoing operations of the District are accounted for in the General Fund. The General Fund is made up of separate sub-funds. The restricted funds account consists of restricted money given to the District for a specific purpose, such as, Restricted Lottery, Economic Impact Aid, Routine Restricted Maintenance and Special Education. All other income not for a specific purpose is placed in the unrestricted fund. .
Expenditures from the General Fund are also broken down by restricted or unrestricted sources depending upon the program source of funding. Restricted funds must not end the year in a deficit position. If restricted program expenditures exceed the level of income and the budget encroaches on the unrestricted fund, a transfer of revenue must be made to balance the expenditures. Examples of restricted programs requiring a contribution from unrestricted revenue are Special Education and Home-to-School Transportation,
Governmental Funds. The accounting system of the District is organized and operated on a fund basis. A fund is a fiscal and accounting entity with a self-balancing set of accounts recording financial resources and liabilities. It is established to carry on specific activities or to attain certain objectives of the District in accordance with special regulations, restrictions, or limitations. The following are the funds established in the District’s accounting system to record revenue and expenditure transactions:
. The General Fund. This is the chief operating fund for the District and it is used to account for the ordinary operations of the District. All transactions except those accounted for in another fund are accounted for in this fund.
. The Charter Schools Special Revenue Fund (Fund 09) is used to report the East Palo Alto Academy dependent charter school as part of the SUHSD authorizing district but reported outside of the District’s general fund.
. The Adult Education Fund (Fund 11) is used for the purposed of recording all Adult Education income and expenditures and it is earmarked to support the adult education program throughout the district.
. The Cafeteria Fund (Fund 13) is used for the purpose of recording only income and expenditures related to the operation of the District’s Food Services program.
. The Deferred Maintenance Fund (Fund 14) is used to record the District’s contribution for Deferred Maintenance purposes. Expenditures in this fund are for major repair or replacement of plumbing, heating, roofing, and other items that have been approved by the State Allocation Board (SAB). The approval of projects is based on a five-year deferred maintenance plan that must be filed with SAB. Currently the State of California has suspended this matching program and has folded the deferred maintenance fund balance in the unrestricted general fund.
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. The Building Fund (Fund 21) is used to account for the sale of general obligation bonds from Measure A, approved by the voters in 2014. Bond proceeds are used for construction, remodeling, and modernization and infrastructure repairs throughout the district.
. The Capital Facilities Fund (Fund 25) is used to separate moneys received from the fees levied upon developers or other agencies as a condition of building or expanding what is called “habitable space.” Expenditures from this fund are limited to the expansion or improvement of sites due to enrollment growth.
. The Special Reserve Fund for Capital Outlay (Fund 40) is used for capital improvement purposes. Major expenditures over the past several years include: portions of the cost for construction and equipment of the new buildings throughout the District and the replacement of copiers for the sites.
. The Retiree Benefit Fund (Fund 71). This fund exists to account separately for amounts held in trust from salary reduction agreements, other irrevocable contributions for employees’ retirement benefit payments, or both. This fund should be used only to account for an LEA’s irrevocable contributions to a postemployment benefit plan for which a formal trust or an arrangement that is equivalent to a formal trust exists. Moneys may be contributed to the Retiree Benefit Fund (Fund 71) from other funds by periodic expense charges to those funds in amounts based on existing and future obligation requirements. Payments may be made from the fund for insurance, annuities, administrative costs, or any other authorized purpose (Education Code Section 42850).
State Budget 1
On May 9, 2019, Governor Gavin Newsom released his revised proposal for the 2019-20 State Budget. While the Governor retains most of his proposals from January, the May Revision does make several changes to some of the Governor’s education proposals, including making a deposit into the Public School System Stabilization Account, changes to the full-day kindergarten expansion program, and modest increases to his California State Teachers’ Retirement System (CalSTRS) and Special Education proposals. Proposition 98
The revised 2019-20 State Budget includes a modest increase in Proposition 98 funding of $81.1 billion for 2019-20, practically unchanged from January’s proposal of $80.7 billion. Governor Newsom projects the current-year Proposition 98 minimum will be $78.1 billion, an increase of $279 million compared to the Governor’s January projections. The revised Budget adjusts the 2017-18 guarantee to be $75.6 billion, an increase of $78 million from January.
These changes are largely due to increases in General Fund revenues over Governor’s Budget ($2 billion in 2018-19 and $1.6 billion in 2019-20), an increase in the minimum guarantee funding level in 2017-18 due to increases in prior-year apportionment costs, and a slightly slower decline in average daily attendance than projected in the Governor’s Budget.
Public School System Stabilization Account
The revised Budget also assumes that there will be a required deposit of $389 million into the Public School System Stabilization Account (Account). Under current law, the reserve cap is triggered in fiscal years immediately succeeding those in which the balance in the Account is at least 3% of the total K-12 share of the
1 Source: School Services of California – Fiscal Report
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Proposition 98 guarantee (approximately $2.1 billion). However, since the deposit does not equal 3% of the guarantee, the school district reserve cap will not be triggered.
Local Control Funding Formula
With the cost-of-living adjustment falling from the estimated 3.46% in the January Budget to 3.26% in the May Revision, 2019-20 Local Control Funding Formula (LCFF) funding is reduced by $64 million, but increased by $70 million for the current year. No other changes or augmentations appear to be proposed to the LCFF.
The base grants by grade span for 2019-20 are increased over 2018-19 by 3.26% to reflect the statutory COLA:
Grade 2018-19 Base Grant 3.26% 2019-20 Base Grant Span Per ADA COLA Per ADA TK-3 $7,459 $243 $7,702 4-6 $7,571 $247 $7,818 7-8 $7,796 $254 $8,050 9-12 $9,034 $295 $9,329
Cap on District Reserves
In a last minute proposal accompanying the 2014-15 Budget Act, the Legislature enacted a cap on school district reserves based upon certain conditions being met. Specifically, if a deposit of any dollar amount was made into the newly created Public School System Stabilization Account, often referred to as the Proposition 98 reserve, then in the following year school districts would be required to reduce their reserves to no more than twice the minimum level specified by the State Board of Education (SBE).
However, while the original provisions would have implemented the cap on district reserves even if a single dollar had been deposited into the Proposition 98 reserve, the Legislature amended this provision (Senate Bill [SB] 751, Chapter 674, Statutes of 2017) to require the reserve to reach 3% of the Proposition 98 minimum guarantee. This 3% threshold translates into a required deposit of about $2.1 billion in 2019-20. The May Revision proposes a contribution of $389 in the Budget year, which is insufficient to trigger the cap on school district reserves in 2020-21.
Discretionary Funds
Unchanged from the January proposal, the May Revision does not propose any one-time Proposition 98 discretionary funding for school districts, charter schools, or COEs.
Special Education
The Governor’s May Revision proposes an increase to the January Special Education Concentration Grant proposal of $119.2 million, bringing the grant total to $696.2 million in ongoing Proposition 98 funds for Special Education. The total provides an increase of 21% in state funding for services for students with disabilities compared to the current year.
The May Revision also proposes $500,000 in one-time, non-Proposition 98 funds to increase an LEA’s ability to draw down federal funds for medically related Special Education services and to transition three-year old students with disabilities from regional centers to local LEAs. This funding is intended to enable
Page 11 of 52 collaboration between the California Department of Education (CDE), Department of Health Care Services, Department of Developmental Services, regional centers, and LEAs to provide services and supports for students with disabilities.
CalSTRS Payment
To provide relief to LEAs and community colleges for the rising costs of CalSTRS pensions, Governor Newsom proposed a $3 billion one-time non-Proposition 98 General Fund payment to CalSTRS to reduce long-term liabilities for employers. Governor Newsom has increased this proposal by $150 million (non- Proposition 98) to reduce the 2019-20 employer contribution rate from 18.13% to 16.7% in 2019-20. The proposal retains the 2020-21 decrease of 19.1% to 18.1%.
Charter Schools
The May Revision proposes to “level the playing field” between traditional school districts and charter schools. Specially, it calls for four proposals to “prevent families from being wrongfully turned away from the public school of their choice.” The May Revision proposes:
Prohibiting charter schools from discouraging enrollment or encouraging disenrollment from charter schools based on academic performance or student characteristic (e.g., Special Education status). Prohibiting charter schools from requesting or requiring the submittal of student academic records prior to enrollment in the charter school. Creating a process for current or prospective charter school families to report concerns to the respective authorizer. Requiring the CDE to determine whether data from the California Longitudinal Pupil Assessment Data System can be used to identify charter school enrollment disparities for further investigation and intervention by the respective authorize
The May Revision also references the Charter School Task Force and its impending report with recommendations due to the Governor by July 1, 2019.
Educator Workforce
The May Revision includes investments to retain and support well-prepared educators. The most significant amount is $89.8 million in one-time non-Proposition 98 funds to provide loan assumptions of up $20,000 for newly credentialed teachers. An estimated 4,500 loan repayments will be available for Special Education and science, technology, engineering, and math teachers that commit at least four years in high-need schools with the highest rates of non-credentialed or waiver teachers. As proposed, the program will be administered by the California Student Aid Commission in consultation with the Commission on Teacher Credentialing.
Additionally, $44.8 million in one-time non-Proposition 98 funds are proposed for training and resources for teachers and paraprofessionals that will be incorporated into the system of support. This funding is aimed at building capacity around inclusive practices, social-emotional learning, computer science, restorative practices, and subject matter competency.
Finally, the May Revision includes $13.9 million ongoing federal funds for professional development for school administrators that also will be provided as part of the state system of support. Funding is intended
Page 12 of 52 to increase administrators’ ability to provide the knowledge, skills, and competencies needed to successfully support California’s diverse students.
Computer Science
The May Revision articulates the need to ensure that all students have access to computer science education in response to a growing demand for these skills in the economy. Noting the recent adoption of the first Computer Science Content Standards, along with an implementation plan adopted by the State Board of Education just this week, the Newsom Administration commits to developing a comprehensive plan to provide computer science education to all students for inclusion in the 2020-21 State Budget. For the immediate Budget, however, the May Revision proposes two modest investments:
$15 million in one-time non-Proposition 98 funding for continued investments in broadband infrastructure; and $1 million in one-time non-Proposition 98 funding, available over four years, to the SBE to hire a state Computer Science Coordinator
Longitudinal Data System
Governor Newsom’s May Revision does not specify any changes to his $10 million one-time proposal to plan for and develop a longitudinal data system. This system would connect student data from early education providers, K-12 schools, higher education institutions, employers, other workforce entities, and health and human services agencies.
Classified School Employee Summer Assistance Program
Last year’s State Budget included $50 million in one-time funding to create the Classified School Employee Summer Assistance Program. The program allowed eligible classified employees of a participating LEA to have up to 10% withheld from their monthly paychecks during the 2019-20 school year to be paid out during the summer. The state provided a $1 match for every $1 that the participating employee elected to withhold. The May Revision provides an additional year of funding for this program with a $36 million (one-time) investment.
CalSTRS
The Governor’s May Revision proposes an additional investment to further reduce the CalSTRS employer contribution rate from the statutory rate of 18.13% to 16.7% in 2019-20. The May Revision adds $150 million of one-time non-Proposition 98 funds to the $3 billion that was part of the January proposal to reduce the employer share of the CalSTRS unfunded liability. The proposal retains the decrease in the employer rate that was included in the January proposal of 19.1% to 18.1% in 2020-21.
School Facilities
The Governor’s January Budget included a proposal of $750 million in one-time non-Proposition 98 funds in addition to the $100 million approved in the 2018 Budget Act for the construction or retrofit of full-day kindergarten program facilities. The May Revision reduces the proposal by $150 million to $600 million in one-time non-Proposition 98 funds. In addition, the May Revision hopes to better target the funds to school districts that are expanding access to full-day kindergarten.
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In that vein, the May Revision increases the state’s share of the grant from 50% to 75% for school districts that are converting from part-day to full-day kindergarten. The proposal would also make funding available over a three-year period, with eligibility limited to school districts that will convert their programs from part-day to full-day kindergarten.
Federal Programs
President Donald Trump released the Fiscal Year 2020 Budget Proposal on March 11, 2019. Although it retains level funding for two of the largest federally funded programs: Title I and Individuals with Disabilities Education Act formula grants—at $15.9 billion and $13.2 billion, respectively, the President proposes to reduce education funding by $8.5 billion from Fiscal Year 2019 for a proposed total of $62 billion. The largest programs proposed for elimination include:
21st Century Community Learning Centers ($1.2 billion) Student Support and Academic Enrichment Grants ($1.2 billion) Supporting Effective Instruction State Grants ($2.1 billion)
The proposed Federal Budget increases funding for charter and magnet schools, as well as makes new investments in teacher training and support. These include a $300 million investment in Education Innovation and Research Grants that would provide teachers with vouchers to chart their own professional development paths and a $200 million investment to provide teacher mentoring and residency programs.
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BUDGET ASSUMPTIONS
Student Enrollment
The tables below shows the District enrollment history and the projection for FY 2019-20 for each of the high schools as well as for other district programs:
FALL ENROLLMENT INCREASE / (DECREASE)
FALL INCREASE / % CHANGE SCHOOL YEAR ENROLLMENT (DECLINE) % CHANGE SINCE 2009-10 2009-10 8,117 (111) -1.35% 2010-11 8,251 134 1.65% 2011-12 8,316 65 0.79% 2012-13 8,407 91 1.09% 2013-14 8,521 114 1.36% 2014-15 (*) 8,937 416 4.88% 2015-16 (*) 8,996 59 0.66% 2016-17 (*) 9,084 88 0.98% 2017-18 (*) 9,205 121 1.33% 2018-19 (*) 9,279 74 0.80% (*) 2019-20 9,428 149 1.61% 16.2%
SEQUOIA UNION HIGH SCHOOL DISTRICT Fall Enrollment History (*) Includes East Palo Alto Academy 2009109 Through 2019-20 (Projected)
9,600 9,428 9,400 9,279 9,205
9,200 9,084 8,996 9,000 8,937
8,800
8,600 8,521 8,407 8,400 8,316 8,251
8,200 8,117
8,000
7,800
7,600
7,400 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 (*) 2015-16 (*) 2016-17 (*) 2017-18 (*) 2018-19 (*) 2019-20 (*)
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ENROLLMENT HISTORY BY SCHOOL, ALTERNATIVE PROGRAM, AND CHARTER SCHOOLS
SEPT. 2019 INCREASE / SCHOOL/PROGRAM SEPT. 2014 SEPT. 2015 SEPT. 2016 SEPT. 2017 SEPT. 2018 PROJECTION (DECREASE) % CHANGE Carlmont HS 2,140 2,090 2,090 2,124 2,158 2,217 59 2.8% Menlo-Atherton HS 2,133 2,258 2,375 2,420 2,452 2,352 (100) -4.7% Sequoia HS 2,095 2,118 2,146 2,095 2,029 2,063 34 1.6% Woodside HS 1,776 1,741 1,752 1,802 1,900 1,886 (14) -0.8% Comprehensive High School Total 8,144 8,207 8,363 8,441 8,539 8,518 297 3.6%
East Palo Alto Academy Charter School 300 305 311 313 350 356 6 2.0% Independent Study 58 61 69 91 50 35 (15) -25.9% Middle College 102 112 104 99 106 107 1 1.0% Non-Public School 40 45 49 44 19 47 28 70.0% Redwood HS 293 266 194 217 215 250 35 11.9% TIDE Academy - - - - - 115 115 0.0% Special Program Total 793 789 727 764 740 910 170 21.4%
District Total 8,937 8,996 9,090 9,205 9,279 9,428 74 0.83%
SEPT. 2019 INCREASE / CHARTER SCHOOLS SEPT. 2014 SEPT. 2015 SEPT. 2016 SEPT. 2017 SEPT. 2018 PROJECTION (DECREASE) % CHANGE Everest Public High School 391 406 402 398 402 446 44 11.3% Design Tech High School - - - 155 288 209 (79) 0.0% Oxford Day Academy - - - 49 91 125 34 0.0% Summit Preparatory Charter School 397 417 415 415 440 488 48 12.1% Charter School Total 788 823 817 1,017 1,221 1,268 229 29.1%
Grand Total 9,725 9,819 9,907 10,222 10,500 10,696 278 2.86%
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PROJECTED STUDENT ENROLLMENT BY ATTENDANCE BOUNDARY
Carlmont High School
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Menlo-Atherton High School
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Sequoia High School
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Woodside High School
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Technology Innovation Design & Engineering (TIDE) Academy
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East Palo Alto Academy (EPAA)
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AVERAGE DAILY ATTENDANCE
REPORT OF ATTENDANCE - P2 ADA - 2014-15 Through 2018-19
Actual Actual Actual Actual Actual DESCRIPTION 2014-15 2015-16 2016-17 2017-18 2018-19
Regular Day Classes 7,651.65 7,525.46 7,797.87 7,858.66 7,909.64 Middle College 105.99 95.88 87.35 81.31 Continuation Education 244.79 243.84 127.20 162.95 166.78 Home or Hospital 1.88 3.03 3.74 0.00 0.00 Special Education 0.00 155.67 113.87 108.87 175.33 Special Education-Non-public Schools 34.16 40.17 43.60 41.68 37.62 Community Day School 0.00 0.00 0.00 0.00 0.00 Extended Yr-Special Education 0.00 0.00 0.00 0.00 0.00 Extended Yr-Non-public Schools 4.44 5.08 6.68 0.69 0.69 TOTAL 7,936.92 8,079.24 8,188.84 8,260.20 8,371.37
Cumulative Enrollment Related to ADA Total P(2) A.D.A. 7,936.92 8,079.24 8,188.84 8,260.20 8,371.37 October CBEDS 8,550 8,651 8,668 8,702 8,773 A.D.A. as a % of October CBEDS 92.8% 93.4% 94.5% 94.9% 95.4%
REVENUES
Local Control Funding Formula Sources
After considerable negotiations between the Legislature and Governor Jerry Brown, state policy makers enacted the Local Control Funding Formula (LCFF) to replace revenue limits and most categorical programs, commencing in 2013-14. This is the most sweeping reform of the state’s school finance system since the enactment of Senate Bill 90 in the early 1970s, the Legislature’s response to the landmark Serrano court decision.
The Governor’s policy goals in pursing reforms to the state’s school finance system have remained consistent since January 2012 when he unveiled the Weighted Student Formula, the predecessor to the LCFF:
Increase transparency and reduce complexity Reduce the administrative burden Improve funding equity across school districts Improve local accountability
To attain these goals, the LCFF: Eliminates revenue limits and almost all categorical programs, except those established by state initiative, federal statutes, court orders, or settlements
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Establishes base grants for four grade spans, which will provide absolute dollar equalization at full implementation Establishes supplemental/concentration grants to provide supplemental services to low-income, foster youth, and English learner students Establishes the Local Control Accountability Plan (LCAP), which must be adopted concurrently with the district’s spending plan
LCFF and What It Does The LCFF makes fundamental changes to how we allocate state Proposition 98 revenues to schools There are direct parallels with how we have funded schools in the past The LCFF base grants are like revenue limits The LCFF base grant adjustments—K-3 Class Size Reduction (CSR), Career-Technical Education (CTE), supplemental grants, and concentration grants—are like categorical programs At full implementation, the LCFF will fund every student at the same base rate Over time, most school district and charter school base grant funding will equalize to the same level The LCFF provides that each school district receive at least as much state aid in 2013-14 and future fiscal years as the district received in 2012-13
LCFF—Supplemental and Concentration Grants Per Average Daily Attendance (ADA) Supplemental and concentration grant increases are calculated based on the percentage of total enrollment accounted for by English learners, free and reduced-price meal program eligible students and foster youth.
LCFF—Minimum and Maximum Grants Per ADA Grant amounts vary from a maximum based on no student eligible for supplemental and concentration grants to 100% of student enrollment qualifying.
LCFF and Community Funded Districts (Basic Aid Districts)
From 1972 to 2013, California school districts received general purpose funds known as a “revenue limit through a mix of local property taxes and state aid. Some districts, known as “basic aid” or “excess tax districts, fund their revenue limit entirely through property taxes and receive no general purpose state aid. They also retain any excess property taxes within their district. Starting in 2013–14, a district’s general purpose funds will be calculated through a new Local Control Funding Formula (LCFF). As under the revenue limit system, the LCFF entitlement will be financed through a mix of property taxes and state aid. Although the LCFF entitlement will be greater than the revenue limit entitlement for most districts, a majority of the current basic aid districts will retain their status. Sequoia Union High School District is a community funded district.
The determination of whether or not a school district is a basic aid district depends upon a number of factors. Essentially, property taxes per pupil must be greater than the district’s revenue limit to achieve basic aid status. However, as of 2013–14, property taxes will need to exceed the LCFF entitlement.
Once fully implemented, the LCFF entitlement for most districts will be much greater than their revenue limit. It is likely that some current basic aid districts will lose their basic aid status because their property taxes will no longer exceed this larger LCFF entitlement. However, as under the old system, many districts are still likely to have property taxes that exceed their entitlement.
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Because the process and underlying conditions for basic aid status will remain the same under the LCFF and because back-of-the-envelope calculations suggest that more than three-quarters of current basic aid districts will remain so under the LCFF, it is important to understand what causes districts to become basic aid and which districts are likely to retain their basic aid status.
Although basic aid districts have higher average revenues than revenue limit districts, they may also have higher costs. Basic aid districts, in general, offer higher minimum teacher salaries, which in part reflect the labor markets in which they operate and compete for teachers.
SEQUOIA UNION HIGH SCHOOL DISTRICT REVENUE SUMMARY
2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 Unaudited Actuals Unaudited Actuals Unaudited Actuals Estimated Actuals Proposed Budget Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted LCFF Sources (+) LOCAL CONTROL FUNDING FORMULA SOURCES 110,558,483 3,667,499 118,249,761 4,101,042 126,338,856 4,581,776 135,418,267 4,259,842 143,841,486 4,259,842
(+) FEDERAL REVENUE 15,843 3,028,744 35,300 3,427,215 13,478 3,014,385 35,000 3,181,307 0 2,863,825
(+) STATE REVENUE 5,856,127 3,154,137 3,439,236 3,056,492 3,057,022 2,904,538 3,307,040 4,289,796 1,820,714 9,098,745
(+) LOCAL REVENUE 6,071,799 6,134,243 7,011,374 7,485,851 8,124,626 11,600,014 3,330,828 13,682,660 1,638,394 11,064,999 (=) Revenue Total 122,502,252 15,984,623 128,735,671 18,070,600 137,533,981 22,100,713 142,091,135 25,413,605 147,300,594 27,287,411 12.73% 8.53% 5.09% 13.05% 6.83% 22.30% 3.31% 14.99% 3.67% 7.37%
Even though local property taxes exceed the base funding under the LCFF for Sequoia Union High School District, exceeding the LCFF base funding, there is a requirement to provide supplemental funding based on unduplicated counts of English learners, low income, and foster youth students. The required supplemental funding is to provide increased and improved support for those students in the form of instructional activities and services.
Local Property Tax
Property taxes are projected to increase by 7.25% for FY 2019-20 and 5.25% for FY 20-21 and FY 21-22. The multi-year projection includes this anticipated increase, but still pending is the final settlement with Genentech and the appeals on assessed valuation that property owners file with the County Assessor’s Office.
Community Redevelopment Funds
Redevelopment agencies in California were dissolved as of February 1, 2012 pursuant to AB x1 26 adopted June 2011 as subsequently amended by AB 1484 enacted June 2012 and SB 107 enacted September 2015 (the “Dissolution Statutes”). Prior to dissolution, redevelopment agencies were allocated property tax revenues based on growth in assessed values above a base year established at formation of a redevelopment project area. This revenue was known as tax increment and was available to redevelopment agencies for use pursuant to redevelopment law. Redevelopment agencies were responsible for payment of county property tax administrative expenses and pass through payments to other affected taxing agencies pursuant to negotiated agreements or by statute, obligations that continue post-dissolution. Pursuant to the Dissolution Statutes, former tax increment is now allocated to a Redevelopment Property Tax Trust Fund (RPTTF) for each former redevelopment agency and is allocated by the County Controller every six months (in January and June) to pay certain county administrative expenses, pass through obligations, and the remaining obligations of former redevelopment agencies.
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Former redevelopment agencies, or “successor agencies,” are required to annually prepare Recognized Obligation Payment Schedules (ROPS) identifying payment obligations for the upcoming fiscal year. ROPS obligations are separately identified for the “A” and “B” period which correspond to the first and second six months of each fiscal year. ROPS schedules are subject to approval by oversight boards established to oversee the wind down process for each redevelopment agency and by the California Department of Finance (DOF). Successor agencies with fixed obligations may file “Last and Final” ROPS schedules which identify obligations for all future years. The Belmont successor agency has submitted Last and Final ROPS schedules and East Palo Alto and Redwood City have indicated that they intend to file soon.
The San Mateo County Controller allocates RPTTF revenues to successor agencies to the extent of their approved ROPS obligations. RPTTF funds not needed for obligations (commonly referred to as “residual”) are distributed to affected taxing agencies. The Dissolution Statutes provide that as individual obligations are retired, RPTTF revenue associated with payment of that individual obligation will no longer be deposited into the RPTTF for the successor agency and will instead be allocated to taxing agencies in the same way as regular property taxes. Upon repayment of all obligations, successor agencies are required to dissolve.
In Lieu Property Tax Transfer to Charter Schools
The following table shows the multi-year projected net amount of the transfer to charter schools: SEQUOIA UNION HIGH SCHOOL DISTRICT PROJECTED IN-LIEU PROPERTY TAX TO CHARTER SCHOOLS FY 2017-18 THROUGH FY 2020-21
SCHOOL 2017-18 2018-19 2019-20 2020-21 2021-22
GENERAL PURPOSE BLOCK GRANT (GR 9-12) $ 8,712 $ 9,034 $ 9,329 $ 9,609 $ 9,878
D -TECH (SMUHSD) 155 185.79 225.00 250.00 250.00 1,350,360 1,678,427 2,099,025 2,402,250 2,469,500
OXFORD DAY ACADEMY 48 92.81 128.00 171.00 171.00 418,176 838,446 1,194,112 1,643,139 1,689,138
EVEREST PUBLIC HIGH SCHOOL 393.46 388.09 388.09 388.09 388.09 3,427,824 3,506,005 3,620,492 3,729,157 3,833,553
SUMMIT PUBLIC SCHOOLS 387.6 431.63 431.6 431.6 431.6 3,376,771 3,899,345 4,026,676 4,147,533 4,263,641
EAST PALO ALTO ACADEMY 291 317.5 317.5 317.5 317.5 2,535,192 2,867,843 2,961,491 3,050,377 3,135,771
TOTAL ADA 1,275 1,416 1,490 1,558 1,558 TOTAL IN-LIEU PROPERTY TAX 11,108,323 12,790,066 13,901,796 14,972,456 15,391,603 FACILITY FEE (263,706) (263,706) (263,706) (263,706) (263,706) OVERSIGHT FEE ( 1% of general purpose & CBG) (72,228) (82,438) (88,413) (95,198) (97,863) NET TOTAL IN-LIEU PROPERTY TAX 10,772,389 12,443,922 13,549,677 14,613,551 15,030,034
Federal Funding
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SEQUOIA UNION HIGH SCHOOL DISTRICT GENERAL FUND FEDERAL REVENUES
2017-2018 2018-2019 2019-2020 Unaudited Actuals Estimated Actuals Proposed Budget Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted Federal Revenue (+) Special Education Entitlement, IDEA 1,332,662 - 1,489,074 - 1,496,843
(+) Wildlife Reserve Funds 9,954 - - - -
(+) Title I, Part A, Basic Grants Low-Income and Neglected 762,365 - 1,018,982 - 649,032
(+) Title II, Part A, Educator Quality 207,845 - 179,814 - 179,814
(+) Title III, Part A, Immigrant Education Program - 20,341 - 25,604 - -
(+) Title III, Part A, English Learner Program - 131,583 - 117,969 - 117,969
(+) Other NCLB/Every Student Succeeds Act - 364,181 - 164,783 - 235,086
(+) Career and Technical Education - 119,161 - 185,081 - 185,081
(+) All Other Federal Revenue 3,524 76,246 35,000 - - - (=) Total Federal Revenue 13,478 3,014,385 35,000 3,181,307 - 2,863,825 159.69% 5.54% -100.00% -9.98%
Special Education Entitlement
Funding from the Federal government includes a local entitlement to meet the needs of special education students in the District and discretionary funds for special education projects and staff training which are determined in the latter part of each fiscal year. The required funding or subvention of the District to meet the mandates given by the Federal and State governments for services to eligible students is primarily dependent on the additional special and necessary services including non-public school and agency placements.
Title I, Part A, Basic Grant
Title I, Part A (Title I) of the Elementary and Secondary Education Act, as amended (ESEA) provides financial assistance to local educational agencies (LEAs) and schools with high numbers or high percentages of children from low-income families to help ensure that all children meet challenging state academic standards. Federal funds are currently allocated through four statutory formulas that are based primarily on census poverty estimates and the cost of education in each state.
Basic Grants provide funds to LEAs in which the number of children counted in the formula is at least 10 and exceeds 2 percent of an LEA's school-age population.
Concentration Grants flow to LEAs where the number of formula children exceeds 6,500 or 15 percent of the total school-age population. Targeted Grants are based on the same data used for Basic and Concentration Grants except that the data are weighted so that LEAs with higher numbers or higher percentages of children from low-income families receive more funds. Targeted Grants flow to LEAs where
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the number of schoolchildren counted in the formula (without application of the formula weights) is at least 10 and at least 5 percent of the LEA's school-age population.
Education Finance Incentive Grants (EFIG) distribute funds to states based on factors that measure: o A state's effort to provide financial support for education compared to its relative wealth as measured by its per capita income; and o The degree to which education expenditures among LEAs within the state are equalized.
Title I, NCLB: Title I, Part C, Migrant Ed
The Migrant Education Program (MEP) is a federally funded program, authorized under the Elementary and Secondary Education Act of 1965 (ESEA), as amended by the Every Student Succeeds Act (ESSA). MEP is authorized by Part C of Title I and is designed to support high quality and comprehensive educational programs for migrant children to help reduce the educational disruption and other problems that result from repeated move
Title II, Part A, Educator Quality
This program makes funds available to States and other entities under a variety of programs that will assist them in developing and supporting a high-quality teaching force and thereby improving student academic achievement. Funds can be used for Teacher and Principal training and recruiting, grants to improve academic achievement in math and science.
Title III, Part A, Immigrant Education Program
Under Title III, Part A, of the Elementary and Secondary Education Act, as amended by Every Students Succeeds Act, the California Department of Education (CDE) is required to set aside funds to provide subgrant awards to local educational agencies (LEAs) that meet eligibility requirements for participation in the Title III Immigrant Student Education Subgrant Program.
Title III Immigrant Student Education Program funds are to be specifically targeted to eligible immigrant students and their families through the provision of supplementary programs and services for the underlying purpose of assuring that these students meet the same challenging grade level and graduation standards as mainstream students.
The purpose of the Title III Immigrant Student Education Program subgrants is to pay for enhanced instructional opportunities to immigrant students and their families.
Title III, Party A, English Learner Program
Under the Elementary and Secondary Education Act of 1965, as amended by the Every Student Succeeds Act, Title III, Part A, the California Department of Education (CDE) provides formula subgrant awards to local educational agencies (LEAs) for English learner (EL) and immigrant students. Title III funds are to be used to provide supplementary programs and services to EL and immigrant students.
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Other NCLB / Every Student Succeeds Act
The Every Student Succeeds Act (ESSA) is a US law passed in December 2015 that governs the United States K–12 public education policy. The law replaced its predecessor, the No Child Left Behind Act (NCLB), and modified but did not eliminate provisions relating to the periodic standardized tests given to students.[2][3] Like the No Child Left Behind Act, ESSA is a reauthorization of the 1965 Elementary and Secondary Education Act, which established the federal government's expanded role in public education.
Career and Technical Education
A program of study that involves a multiyear sequence of courses that integrates core academic knowledge with technical and occupational knowledge to provide students with a pathway to postsecondary education and careers.
State Funding
SEQUOIA UNION HIGH SCHOOL DISTRICT GENERAL FUND STATE REVENUES
2017-2018 2018-2019 2019-2020 Unaudited Actuals Estimated Actuals Proposed Budget Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted State Revenue (+) Special Education Master Plan Prior Years - 73,570 - - - -
(+) Mandated Cost Reimbursements 1,684,692 2,048,996 - 509,193 -
(+) Lottery - Unrestricted and Instructional Materials 1,351,703 724,891 1,243,044 454,239 1,296,521 455,070
(+) California Clean Energy Jobs Act 437,608 - 720,927 - -
(+) Career Technical Education Incentive Grant Program 828,868 - 1,714,396 - 846,000
(+) All Other State Revenue 20,626 839,601 15,000 1,400,235 15,000 7,797,675 Total State Revenue 3,057,022 2,904,538 3,307,040 4,289,797 1,820,714 9,098,745 8.18% 47.69% -44.94% 112.10%
Mandated Block Grant
Pursuant to Government Code (GC) Section 17581.6, the District makes an annual choice to receive Mandated Block Grant (MBG) funds for the mandated activities specified in GC Section 17581.6(f). An election to receive MBG funding does not relieve the District of the obligation to perform applicable mandates. The District opted to receive the MBG funding for fiscal year 2018–19 and therefore, is not eligible to submit a reimbursement claim to the State Controller’s Office (pursuant to GC Section 17560) for the mandated activities identified in GC Section 17581.6(f) for the same fiscal year. However, if the mandated program is not suspended or specifically identified in GC
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Section 17581.6(f), a mandate reimbursement claim may be filed with the State Controller’s Office for fiscal year 2019–20.
Lottery – Unrestricted & Instructional Materials
In November 1984, California voters passed Proposition 37, now known as Non-Prop 20, as a means to benefit public education. Since the California State Lottery began in 1985, the state has distributed 50 percent of lottery sales revenue back to the public in the form of prizes. Of the remaining revenues, public education, from kindergarten through graduate school, has received more than the statutorily required 34 percent minimum, with the state using less than the maximum 16 percent legally allowed to administer the games. In 2010, legislation was passed that modified the allocation formula for lottery in order to maximize the amount of funding allocated to public education. The legislation reduces the maximum percent to administer the games to 13 percent and allows the State Lottery Commission (SLC) to increase the percentage of lottery revenues for prizes to more than 50 percent and to establish the percentage to be allocated to public education. If the change in law does not provide more revenues for public education than the year prior to the law’s enactment, the prior revenue-allocation law will be restored.
The law authorizing the lottery requires school districts, including charter schools, to use lottery funds “exclusively for the education of pupils and students” and specifies that “no funds shall be spent for acquisition of real property, construction of facilities, financing of research, or any other non-instructional purpose.” In March 2000, voters passed Proposition 20, known as the “Cardenas Textbook Act of 2000.” Proposition 20 provides that, beginning in the 1998–99 fiscal year, one-half of statewide growth in lottery funds for education over the level set in the 1997–98 fiscal year must be allocated to school districts and community colleges for the purchase of instructional materials
Career Technical Education Incentive Grant Program
The California Career Technical Education Incentive Grant (CTEIG) program was established as a State education, economic, and workforce development initiative with the goal of providing pupils in kindergarten through grade twelve, inclusive, with the knowledge and skills necessary to transition to employment and postsecondary education.
The purpose of this program is to encourage the development of new career technical education (CTE) programs and enhance and maintain current CTE programs during implementation of the school district and charter school local control funding formula (LCFF) pursuant to California Education Code (EC) Section 42238.02.
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Local Revenue
SEQUOIA UNION HIGH SCHOOL DISTRICT GENERAL FUND LOCAL REVENUES
2017-2018 2018-2019 2019-2020 Unaudited Actuals Estimated Actuals Proposed Budget Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted Local Revenue (+) Non-Ad Valorem Taxes - Other 1,075,593 1,223,464 937,393
(+) Community Redevelopment Funds Not Subject to LCFF Deduction 4,741,194 - 4,741,194 - 4,741,194
(+) Sale of Equipment/Supplies 393 10,000 10,000
(+) Leases and Rentals 644,574 1,101,729 803,584 346,654 - 101,670
(+) Interest 952,647 - 700,000 - 700,000 -
(+) Interagencies Services 695,518 - 590,000 - 592,127 -
(+) All Other Local Revenue 723,074 9,422,692 921,182 7,371,348 30,205 5,284,742
(+) All Other Transfers In 367,225 - 306,062 - 306,062 - (=) Total Local Revenue 8,124,626 11,600,014 3,330,828 13,682,660 1,638,394 11,064,999 -59.00% 17.95% -50.81% -19.13%
Non-Ad Valorem Taxes
The Board of Trustees first approved the formation of a Maintenance Assessment District in fiscal year 1990-91, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereinafter “the Act”). The Maintenance Assessment District offsets costs resulting from community use of school recreational facilities.
Proposition 218, passed in November of 1996 required a one-time balloting of property owners to continue the Maintenance Assessment District. The successful balloting in 1997 permits the district to continue implementing the annual assessment.
In order to continue to levy the assessments each year, the Board first adopts a resolution initiating the assessment proceedings for the year and directing the engineer of work to prepare the annual Engineer’s Report for the District.
The Engineer’s Report, which includes the special and general benefits from the assessments, the proposed budget for the assessments for each year, the updated proposed assessments for each parcel in the District, and the proposed assessments per single family equivalent benefit unit for the fiscal year. The Board reviews the Engineer’s Report and adopts a resolution to declare its intention to levy the assessments, preliminarily approves the Engineer’s Report, and provides for notice of the annual public hearing.
Each year, in order to continue to levy the assessments for the coming fiscal year, the Board conducts a noticed public hearing and receives public input on the proposed assessments and the services that they would fund. After hearing testimony from the public, the Board may take final action on setting the
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This assessment does not include a CPI (Consumer Price Index) increase, so the rate remains the same as in previous years at $11.70 per benefit unit in Zone A, and $8.78 per benefit unit in Zone B.
Community Redevelopment Funds Not Subject to LCFF Deduction
For pre-AB 1290 redevelopment project area adopted or amended before January 1, 1994, negotiated agreement pursuant to HSC 33401 between District and redevelopment agency. Typically involves a transfer or "pass-through" to District of portion of tax increment allocated to RDA. Intended to alleviate "financial burdens of redevelopment" associated with additional school facilities needed to accommodate RDA-induced growth.
When AB 1290 was adopted, both the State and the California Redevelopment Association recognized that pass-through payments to schools were needed to mitigate the impact of redevelopment (i) on school facilities, and (ii) on the redevelopment backfill provided by the State through the schools. For this reason, AB 1290 provides for minimum payments to school districts (and the State) to fund both school facilities and the State backfill. To utilize pre-ERAF property tax shares undermines the very basis through which AB 1290 provides the minimum required payments to school districts (and the State).
Pass through payments would remain fairly constant with the assumption of constant revenues except where contractual pass through agreements provide for increased or decreased pass through payments upon reaching specific thresholds.
Sale of Surplus Property
Based on staff recommendations the Board of Trustees from time to time declares certain equipment, computers, printers, and furniture surplus property. This amount is an estimate of the sale proceeds of the savage value of the surplus property.
Leases and Rentals
Unrestricted – This item includes projected leases and rentals fees collected for the use of district facilities. School sites get to keep 75% of the total collection to use as site discretionary funding. The other 25% of the total collection is set aside for the Maintenance and Operations Department for the upkeep of the facilities.
Restricted - This is the projected rental fee collection for the use of the Performing Art Centers. School sites get to keep 100% of the total collection to use as site discretionary funding.
Interest
This is the projected amount of interest income generated from the cash balances in deposit with the San Mateo County Investment Pool.
All Other Local Revenue
This line-item includes funding from the different site education foundations, local grants and donations.
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EXPENDITURES
SEQUOIA UNION HIGH SCHOOL DISTRICT GENERAL FUND EXPENDITURE SUMMARY
2017-2018 2018-2019 2019-2020 Unaudited Actuals Estimated Actuals Proposed Budget Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted (+) CERTIFICATED SALARIES 52,490,447 12,173,556 55,709,403 14,129,198 57,156,876 12,687,069
(+) CLASSIFIED SALARIES 15,813,232 9,435,742 16,595,913 9,510,048 16,239,273 11,066,518
(+) EMPLOYEE BENEFITS 28,659,145 8,366,894 31,243,458 9,927,675 32,227,389 16,796,885
(+) BOOKS & SUPPLIES 3,145,166 2,594,694 3,965,658 3,353,950 3,622,568 1,785,732
(+) SERVICES & OTHER OPERATING EXPENSES 8,705,875 6,363,877 10,950,140 9,687,473 11,085,633 9,765,088
(+) CAPITAL OUTLAY 389,906 591,507 290,696 793,052 410,000 7,583
(+) OTHER OUTGO & DIRECT SUPPORT 1,343,431 535,928 867,075 654,451 923,850 654,451
(+) TRANSFERS OUT (92,664) 92,664 (117,446) 117,446 (32,577) 32,577 (=) Expenditure Total 110,454,537 40,154,862 119,504,896 48,173,294 121,633,012 52,795,904 8.19% 19.97% 1.78% 9.60%
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SITE BUDGET ALLOCATION
SEQUOIA UNION HIGH SCHOOL DISTRICT SITE BUDGET ALLOCATION PROPOSED BUDGET FY 2019-2020
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0% CHS EPAA MAHS RHS SHS Projected TIDE WHS Projected Projected Projected Projected Enrollment Projected Projected Enrollment Enrollment Enrollment Enrollment 2,063 /Per Enrollment Enrollment 2,217 / Per 371 / Per 2,352 / Per 250 /Per Pupil Pupil Expense 115 / Per Pupil 1,886 / Per Pupil Expense Pupil Expense Pupil Expense Expense $13,216.49 Expense Pupil Expense $11,041.07 $15,346.17 $12,197.36 $14,589.70 $19,094.40 $13,549.32 Restricted General Fund - Foundation/Grants/Donations 894,995 1,047,840 1,699,361 - 442,548 - 1,064,595 Restricted General Fund - State 75,600 20,864 75,600 - 189,974 176,955 151,200 Restricted General Fund - Federal 73,128 162,821 326,269 207,901 195,570 - 160,330 Restricted General Fund - Special Education 2,951,890 - 3,822,934 179,426 4,853,424 - 4,534,168 Unrestricted General Fund - Non-personnel Expenses 1,156,430 132,636 1,415,798 414,543 1,633,560 146,284 1,068,951 Unrestricted General Fund - Staffing (Salary & Benefits) 19,326,002 4,329,267 21,348,219 2,845,555 19,950,540 1,872,617 18,574,777
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STAFFING Certificated
SEQUOIA UNION HIGH SCHOOL DISTRICT PRELIMINARY CERTIFICATED STAFF ALLOCATION SCHOOL YEAR 2019-2020
CHS MAHS SHS WHS RHS TIDE Total CLASSROOM TEACHERS (Reg Ed Enrollment / 27.5 class size ratio, RHS 25:1) 79.0 . 84.1 . 73.3 . 66.7 . 10.0 . 5.2 . 318.3 ...... GENERAL FUND - ADMINISTRATION ...... PRINCIPAL/EXECUTIVE DIRECTOR SMALL SCHOOLS 1.0 . 1.0 . 1.0 . 1.0 . 1.0 . 1.0 . 6.0 INSTRUCTIONAL VICE-PRINCIPAL 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 1.0 . 5.0 ADMINISTRATIVE VICE-PRINCIPAL 2.0 . 3.0 . 2.0 . 2.0 . 1.0 . 0.0 . 10.0 4.0 . 5.0 . 4.0 . 4.0 . 2.0 . 2.0 . 21.0 ...... GENERAL FUND - CORE STAFFING ...... ACTIVITY DIRECTOR 0.6 . 0.6 . 0.6 . 0.6 . 0.0 . 0.0 . 2.4 ATHLETIC DIRECTOR 0.6 . 0.6 . 0.6 . 0.6 . 0.0 . 0.0 . 2.4 BILINGUAL RESOURCE TEACHER 0.6 . 1.0 . 1.0 . 0.8 . 0.4 . 0.0 . 3.8 COLLEGE AND CAREER ADVISOR 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 COUNSELOR 6.0 . 6.0 . 6.0 . 5.0 . 1.0 . 1.0 . 25.0 DEPARTMENT CHAIR 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 LIBRARIAN 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 PSYCHOLOGIST 1.0 . 2.0 . 2.2 . 1.0 . 0.2 . 0.0 . 6.4 11.8 . 13.2 . 13.4 . 11.0 . 1.6 . 1.0 . 52.0 ...... GENERAL FUND - PROGRAM SUPPORT STAFF ...... 11th GRADE LITERACY SUPPORT 0.0 . 0.4 . 0.4 . 0.4 . 0.0 . 0.0 . 1.2 ACADEMIC SUPPORT 2.2 . 4.2 . 5.2 . 4.2 . 0.4 . 2.4 . 18.6 ACADEMY #1 0.4 . 0.7 . 0.8 . 0.9 . 0.0 . 0.0 . 2.8 ACADEMY #2 0.0 . 0.0 . 0.8 . 0.9 . 0.0 . 0.0 . 1.7 ADVANCED PLACEMENT 0.0 . 0.0 . 0.0 . 0.6 . 0.0 . 0.0 . 0.6 ASPIRATION ADVOCATES PROGRAM 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 AVID 1.2 . 1.2 . 1.2 . 1.2 . 0.0 . 0.0 . 4.8 BUILD 0.0 . 0.2 . 0.4 . 0.2 . 0.0 . 0.0 . 0.8 CAREER TECH 0.0 . 0.4 . 0.2 . 1.0 . 0.6 . 0.0 . 2.2 CESAR ADJUSTMENT 0.0 . 0.0 . 2.0 . 1.4 . 0.0 . 0.0 . 3.4 COMMON CORE - LITERACY & MATH LEADS 0.6 . 0.6 . 0.6 . 0.6 . 0.0 . 0.0 . 2.4 CREDIT RECOVERY 0.6 . 1.2 . 0.8 . 0.8 . 0.0 . 0.0 . 3.4 ELD III CO-TEACHING 0.2 . 0.4 . 0.4 . 0.4 . 0.0 . 0.0 . 1.4 IB COORDINATOR 0.0 . 0.0 . 1.0 . 0.0 . 0.0 . 0.0 . 1.0 INTERVENTION COUNSELOR 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 MENTAL HEALTH SUPPORT SPECIALIST 1.0 . 1.0 . 0.0 . 1.0 . 0.0 . 0.0 . 3.0 NURSE 0.5 . 0.5 . 0.5 . 0.5 . 0.5 . 0.0 . 2.5 TECH SUPPORT SPECIALIST 0.2 . 0.2 . 0.2 . 0.0 . 0.0 . 0.0 . 0.6 WASC 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 WORK EXPERIENCE 0.2 . 0.2 . 0.2 . 0.2 . 0.0 . 0.0 . 0.8 8.1 . 12.2 . 15.7 . 15.3 . 1.5 . 2.4 . 55.2 ...... FEDERAL CATEGORICAL PROGRAM ...... TITLE I / TITLE III 0.0 . 0.0 . 0.0 . 0.0 . 1.2 . 0.0 . 1.2 0.0 . 0.0 . 0.0 . 0.0 . 1.2 . 0.00 . 1.2 ...... STATE CATEGORICAL PROGRAM ...... CTEIG - Career Tech 0.6 . 0.6 . 0.6 . 0.8 . 0.6 . 0.0 . 3.2 0.6 . 0.6 . 0.6 . 0.8 . 0.6 . 0.00 . 3.2 ...... SITE, GRANTS, FOUNDATION & LOCAL DONATIONS ...... UNRESTRICTED GENERAL FUND ...... EL SUPPORT ($250 per student ) 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 SITE DISCRETIONARY 0.0 . 1.0 . 0.0 . 0.0 . 0.0 . 0.0 . 1.0 SITE PROGRAM SUPPORT CONVERSION ($100,000) 0.6 . 0.2 . 0.0 . 0.9 . 0.0 . 0.0 . 1.7 GRANTS, FOUNDATION & LOCAL DONATIONS CZI GRANT - ASPIRATION ADVOCATES 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 FOUNDATION/DONATIONS 0.2 . 14.2 . 0.0 . 7.2 . 0.0 . 0.0 . 21.6 PRINCIPAL DISCRETIONARY 4.4 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 4.4 5.2 . 15.4 . 0.0 . 8.0 . 0.0 . 0.00 . 28.6
CERTIFICATED REGULAR ED & SUPPORT STAFFING TOTAL 108.7 130.5 107.0 105.8 16.9 10.6 479.5
SPECIAL EDUCATION STAFF ...... SPECIAL EDUCATION TEACHERS ...... MILD-MODERATE 8.0 . 11.4 . 14.7 . 12.6 . 1.0 . 0.5 . 48.2 MODERATE-SEVERE (ILS) 1.0 . 2.0 . 2.0 . 2.0 . 0.0 . 0.0 . 7.0 STARS I 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 STARS II 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 SDC - Prep Periods 0.6 . 0.8 . 0.6 . 0.8 . 0.0 . 0.0 . 2.8 11.6 . 16.2 . 19.3 . 17.4 . 1.0 . 0.50 . 66.0 ...... SPEECH 1.0 1.0 1.3 1.6 0.1 0.0 5.0
CERTIFICATED STAFFING TOTAL 121.3 147.7 127.6 124.8 18.0 11.1 550.5
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SEQUOIA UNION HIGH SCHOOL DISTRICT PRELIMINARY CERTIFICATED STAFF ALLOCATION SCHOOL YEAR 2019-2020
SP ED SUB- IND. MIDDLE SATELLITE CHS MAHS SHS WHS RHS TIDE TOTAL STUDY COLLEGE TRACE PRGM TOTAL
REGULAR ED ENROLLMENT 2,173 2,314 2,016 1,834 250 115 8,702 8,702 SPECIAL EDUCATION ENROLLMENT 44 38 47 52 - - 181 181 TOTAL PROJECTED ENROLLMENT 2,217 2,352 2,063 1,886 250 115 8,883 - - - - 8,883
CLASSES PER STUDENT 6 6 6 6 TEACHER TO STUDENT RATIO 27.5 27.5 27.5 27.5 25 22 12 CLASSES PER TEACHER 5 5 5 5
TOTAL SITE ADMINISTRATION 4.0 5.0 4.0 4.0 2.0 2.0 21.0 21.0
GENERAL FUND CERTIFICATED STAFF ALLOCATION
CLASSROOM TEACHERS 79.0 84.1 73.3 66.7 10.0 5.20 318.3 3.2 3.5 325.0
GENERAL FUND - CORE STAFFING 11.8 13.2 13.4 11.0 1.6 1.0 52.0 52.0
GENERAL FUND - PROGRAM SUPPORT STAFF 8.1 12.2 15.7 15.3 1.5 2.4 55.2 55.2
TOTAL GENERAL FUND STAFF 98.9 109.5 102.4 93.0 13.1 8.60 425.5 3.2 3.5 0.0 0.0 432.2
CATEGORICAL FUNDED STAFF
FEDERAL 0.0 0.0 0.0 0.0 1.2 0.0 1.2 1.2 STATE 0.6 0.6 0.6 0.8 0.6 0.0 3.2 3.2 LOCAL 5.2 15.4 0.0 8.0 0.0 0.0 28.6 28.6
TOTAL CATEGORICAL FUNDED STAFF 5.8 16.0 0.6 8.8 1.8 0.0 33.0 0.0 0.0 0.0 0.0 33.0
SUB-TOTAL CERTIFICATED STAFF 108.7 130.5 107.0 105.8 16.9 10.6 479.5 3.2 3.5 0.0 0.0 486.2
SPECIAL EDUCATION STAFF
SPECIAL ED TEACHERS 11.6 16.2 19.3 17.4 1.0 0.50 66.0 5.0 2.7 73.7 SPEECH TEACHER 1.0 1.0 1.3 1.6 0.1 0.0 5.0 5.0
TOTAL SPECIAL EDUCATION STAFF 12.6 17.2 20.6 19.0 1.1 0.50 71.0 0.0 0.0 5.0 2.7 78.7
TOTAL CERTIFICATED STAFF 121.3 147.7 127.6 124.8 18.0 11.10 550.5 3.2 3.5 5.0 2.7 564.9
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Classified
SEQUOIA UNION HIGH SCHOOL DISTRICT CLASSIFIED STAFF ALLOCATION SCHOOL YEAR 2019-2020
CHS MAHS SHS WHS RHS TIDE Total GENERAL FUND - CORE STAFFING ...... OFFICE STAFF ...... ATTENDANCE CLERK II 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 CAMPUS SECURITY AIDE I 1.0 . 2.0 . 1.0 . 1.0 . 0.0 . 0.0 . 5.0 CAMPUS SECURITY AIDE II 2.0 . 2.0 . 2.0 . 2.0 . 1.0 . 0.0 . 9.0 CAREER GUIDANCE ASSISTANCE . . . . 0.0 . . 0.0 COLLEGE INFORMATION SPECIALIST 0.0 . 0.0 . . 0.0 . . 0.0 . 0.0 COORDINATOR TEEN RESOURCE CENTER . . 1.0 . . . . 1.0 GUIDANCE INFORMATION SPECIALIST 2.0 . 3.0 . 2.0 . 2.0 . 1.0 . 0.0 . 10.0 HEALTH AIDE 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 LIBRARY ASSISTANT II 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 PRINCIPAL SECRETARY 1.0 . 1.0 . 1.0 . 1.0 . 1.0 . 1.0 . 6.0 SCHOOL SECRETARY 4.0 . 5.0 . 4.0 . 4.0 . 1.0 . 0.0 . 18.0 TECH SUPPORT ASSISTANT/MANAGER 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 1.0 . 5.0 TREASURER 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 PLANT STAFF ...... CUSTODIAN/GRAFFITI/GROUNDS/POOL 9.5 . 10.5 . 9.5 . 9.5 . 1.0 . 1.0 . 41.0 LEAD CUSTODIAN 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 PLANT MANAGER 1.0 . 1.0 . 1.0 . 1.0 . 0.0 . 0.0 . 4.0 26.5 . 30.5 . 27.5 . 26.5 . 5.0 . 3.0 . 119.0 . GENERAL FUND - PROGRAM SUPPORT STAFF ...... IB SCHOOL SECRETARY 0.0 . 0.0 . 1.0 . 0.0 . 0.0 . 0.0 . 1.0 0.0 . 0.0 . 1.0 . 0.0 . 0.0 . 0.0 . 1.0 ...... FEDERAL CATEGORICAL PROGRAM ...... TITLE I 0.0 . 0.0 . 1.0 . 0.0 . 0.0 . 0.0 . 1.0 0.0 . 0.0 . 1.0 . 0.0 . 0.0 . 0.0 . 1.0 ...... STATE CATEGORICAL PROGRAM ...... OTHER STATE PROGRAMS 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 ...... SITE, GRANTS, FOUNDATION & LOCAL DONATIONS ...... UNRESTRICTED GENERAL FUND EL SUPPORT ($250 per student ) 0.0 . 0.0 . 2.4 . 0.0 . 0.0 . 0.0 . 2.4 SITE DISCRETIONARY 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 SITE PROGRAM SUPPORT CONVERSION ($100,000) 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 GRANTS, FOUNDATION & LOCAL DONATIONS SEQUOIA HEALTH CARE DISTRICT 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 FOUNDATION/GRANTS 0.0 . 0.0 . 0.8 . 0.0 . 0.0 . 0.0 . 0.8 PRINCIPAL DISCRETIONARY 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 . 0.0 0.0 . 0.0 . 3.2 . 0.0 . 0.0 . 0.0 . 3.2
SUB-TOTAL CLASSIFIED STAFF 26.5 30.5 32.7 26.5 5.0 3.0 124.2 ...... SPECIAL EDUCATION STAFF ...... MILD/MODERATE - INSTR. ASSOC. 6.4 . 9.1 . 11.8 . 10.1 . 0.8 . 0.4 . 38.6 MODERATE/SEVERE (ILS) - INSTR. ASSOC. 1.6 . 3.2 . 3.2 . 3.2 . 0.0 . 0.0 . 11.2 STARTS 1 & 2 - INSTR. ASSOC. 3.2 . 3.2 . 3.2 . 3.2 . 0.0 . 0.0 . 12.8
SPECIAL CIRCUMSTANCE IA 9.6 . 10.4 . 14.4 . 16.0 . 0.0 . 0.0 . 50.4 SPECIAL CIRCUMSTANCE IA - FLOATER 0.8 . 0.8 . 0.8 . 0.8 . 0.0 . 0.0 . 3.2 21.6 . 26.7 . 33.4 . 33.3 . 0.8 . 0.4 . 116.2
TOTAL CLASSIFIED STAFF 48.1 57.2 66.1 59.8 5.8 3.4 240.4
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Special Education
SEQUOIA UNION HIGH SCHOOL DISTRICT SPECIAL EDUCATION REVENUE AND EXPENDITURE PROJECTED BUDGET FISCAL YEAR 2019-2020
3310 3311 6500 0040 Sp Ed IDEA Private Special 6512 Mental 6520 REVENUE/EXPENDITURE Transportation Basic Grant School Education Health Workability Grand Total
Revenue/Entitlement 8097 - PROPERTY TAXES TRANSFERS 4,259,842 4,259,842 SP ED ENTITLEMENT PER UNDUPLICATED PUPIL COUNT - 8181 - FEDERAL REVENUE - SP ED ENTITLEMENT 1,489,074 7,769 - 1,496,843 8290 - ALL OTHER FEDERAL REVENUE - 8319 - OTHR STATE APPORTIONMENT - PRIOR YEAR - - 8590 - OTHER STATE REVENUES 495,538 292,890 788,428 8677 - INTERAGENCY SERVICES BETWEEN LEAS 50,912 - 50,912 CONTRIBUTION FROM UNRESTRICTED REVENUE 3,035,135 3,290,853 16,327,118 569,074 47,143 23,269,322 CONTRIBUTION FROM RESTRICTED REVENUE 4,741,194 4,741,194 TOTAL REVENUE/ENTITLEMENT 3,086,047 4,779,927 7,769 25,328,154 1,064,612 340,033 34,606,541
Expenses 1000 - CERTIFICATED SALARIES - 1,200 8,883,558 - 62,686 8,947,444 2000 - CLASSIFIED SALARIES 1,574,971 3,323,495 - 3,710,755 732,885 145,182 9,487,288 3000 - EMPLOYEE BENEFITS 1,108,876 1,453,232 5,417,151 329,877 115,444 8,424,580 4000 - BOOKS AND SUPPLIES 104,600 - 7,769 153,458 850 8,847 275,524 5000 - CONTRACTED SERVICES 297,600 2,000 6,508,781 1,000 7,874 6,817,255 6000 - CAPITAL OUTLAY ------7000 - OTHER OUTGO - - - 654,451 - 654,451 TOTAL EXPENSES 3,086,047 4,779,927 7,769 25,328,154 1,064,612 340,033 34,606,541
General Fund Contributions to Restricted Programs
RESTRICTED 2019-2020 0000 0030 0040 0091 3310 4035 6385 6500 6512 6520 7220 8150 9010 Proposed Budget Federal - Ongoing & Transportation Transportation Sp Ed IDEA Teacher Health Careers Special Mental Health Major UNRESTRICTED - Reg Ed - Sp Ed LCFF - EIA Basic Grant Quality Academy Education Services Workability Fresh Start Maintenance Other Local Unrestricted Restricted
8980 CONTRIBUTION FROM UNRESTRICTED REVENUE (512,575) 512,575 (512,575) 512,575
8981 SPECIAL EDUCATION (20,234,187) 3,290,853 16,327,118 569,074 47,143 (20,234,187) 20,234,187
8982 TRANSPORTATION (4,780,264) 1,745,129 3,035,135 (4,780,264) 4,780,264
8983 RESTRICTED MAINTENANCE (5,291,953) 5,291,953 (5,291,953) 5,291,953
8984 PARTNERSHIP ACADEMIES (302,400) 302,400 (302,400) 302,400
8986 ECONOMIC IMPACT AID (586,177) 586,177 (586,177) 586,177 TOTAL (31,707,556) 1,745,129 3,035,135 586,177 3,290,853 512,575 0 16,327,118 569,074 47,143 302,400 5,291,953 0 (31,707,556) 31,707,556
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General Fund Transfers to Other Funds
SEQUOIA UNION HIGH SCHOOL DISTRICT GENERAL FUND TRANSFERS
2019-2020 Unrestricted FUND 11 FUND 13 FUND 14 FUND 40 Proposed Budget Sp. Reserve for Capital General fund Adult Ed Food Services Def. Maint. Projects Unrestricted Restricted
7619 TO ADULT EDUCATION (45,000) 45,000 (45,000) 45,000
7616 TO CAFETERIA FUND (1,124,500) 1,124,500 (1,124,500) 1,124,500
7619 DEFERRED MAINTENANCE (800,000) 800,000 (800,000) 800,000
7619 SPECIAL RESERVE FOR CAPITAL PROJECTS 0 0 0 0 (=) Revenue Total (1,969,500) 45,000 1,124,500 800,000 0 (1,969,500) 1,969,500
Multi-year Projection – Budget Assumptions
The Table 1 below shows key budget assumptions used to prepare the District’s multi-year budget projection:
TABLE 1 Budget Assumption 2019-20 2020-21 2021-22 REVENUES Net change in property tax +7.25% +5.25% +5.25% “Fair Share” State funding reduction -$5.7M -$5.7M -$5.7M In Lieu Property Tax to Charter Schools -$13.5M -$14.6M -$15.0M Estimated FY 19-20 Base Grant-$9,329 per ADA Proposition 55 – Educational Protection +$1.6M +$1.6M +$1.6M Account RDA Successor Agency funding + $6.5M +$6.5M +$6.5 M Residual property tax
RDA Successor Agency funding +$4.7M +$4.7M +$4.7M Negotiated Agreements Pass-through Lottery Funding - Unrestricted $151 per ADA 151 per ADA 151 per ADA +$1.3M +$1.3M +$1.3M Lottery Funding - Restricted $53 per ADA $53 per ADA $53 per ADA +$0.5 M +$0.5M +$0.5 M Mandated Block Grant $61.94 per ADA $63.80 per ADA $65.59 per ADA +$0.5M +0.5M +$0.5M EXPENDITURES It should be noted that collective bargaining negotiations are currently ongoing for the FY 19-20. The projected cost of a 1% raise for all certificated and classified staff for FY 19-20 is $1.1 million. The multi-year projection does not include any financial impact from this process.
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Certificated Salaries +$1.1M +$1.1M +$1.1M Step/column Classified Salaries +$140K +$140K +$140K Step increases Textbook adoption/replacement +$1.2M $0 $0 CalSTRS – employer contribution 16.70% 18.10% 17.80% CalPERS – employer contribution 20.733% 23.60% 24.90% Increase in health costs 5% 5% 5%
General Fund – Multi-Year Projection
SEQUOIA UNION HIGH SCHOOL DISTRICT PROJECTED GENERAL FUND BUDGET ADOPTED BUDGET PROJECTION FY 2019-20 Through FY 2021-22
2019-20 2018-19 Proposed 2020-21 2021-22 Operating Budget Budget Budget GENERAL FUND (Fund 01) Budget (Projected) (Projected) (Projected)
REVENUES
UNRESTRICTED 117,851,384 120,959,479 127,145,790 134,084,534
RESTRICTED 49,653,356 53,628,526 54,251,754 54,921,314
(+) TOTAL REVENUES 167,504,740 174,588,004 181,397,543 189,005,848
EXPENDITURES
UNRESTRICTED 122,103,896 122,802,512 126,023,291 129,250,466
RESTRICTED 48,973,294 53,595,903 54,251,754 54,921,314
(-) TOTAL EXPENDITURES 171,077,190 176,398,414 180,275,045 184,171,780
NET INCREASE (DECREASE) IN FUND BALANCE
UNRESTRICTED (4,252,513) (1,843,033) 1,122,499 4,834,068
RESTRICTED 680,062 32,623 0 0
(=) TOTAL NET INCREASE (DECREASE) IN FUND BALANCE (3,572,450) (1,810,410) 1,122,499 4,834,068
BEGINNING FUND BALANCE - Jul. 1
UNRESTRICTED 16,773,800 12,521,287 10,678,254 11,800,753
RESTRICTED 5,034,104 5,714,167 5,746,789 5,746,789
(+) TOTAL BEGINNING FUND BALANCE - Jul. 1 21,807,904 18,235,453 16,425,043 17,547,542
PROJECTED AVAILABLE ENDING BALANCE - Jun. 30
UNRESTRICTED 12,521,287 10,678,254 11,800,753 16,634,820
RESTRICTED 5,714,167 5,746,789 5,746,789 5,746,789
(=) TOTAL PROJECTED AVAILABLE ENDING BALANCE - Jun. 30 18,235,453 16,425,043 17,547,542 22,381,610 10.7% 9.3% 9.7% 12.2%
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Unrestricted General Fund
Revenue and Expenditure Summary
SEQUOIA UNION HIGH SCHOOL DISTRICT UNRESTRICTED GENERAL FUND REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 2 (In $1,000's)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Actuals Budget (Decrease) Change REVENUES
REVENUE LIMIT SOURCES State Aid 3,369 3,369 0 0.0% Education Protection Account 1,633 1,633 0 0.0% Secure/Unsecured Property Taxes 136,272 145,801 9,529 7.0% Community Redevelopment Funds 6,588 6,588 0 0.0% In Lieu Property Tax (12,444) (13,550) (1,106) 8.9% REVENUE LIMIT TOTAL 135,418 143,841 8,423 6.2%
FEDERAL REVENUE SOURCES Miscellaneous Federal Grants 35 0 (35) -100.0% FEDERAL REVENUE TOTAL 35 0 (35) -100.0%
STATE REVENUE SOURCES Mandated Cost Reimbursement 2,049 509 (1,540) -75.2% State Lottery 1,243 1,297 54 4.3% Other State Revenue 15 15 0 0.0% STATE REVENUE TOTAL 3,307 1,821 (1,486) -44.9%
LOCAL REVENUE SOURCES Community Redevelopment Funds Not Subject to Revenue Limit Reduction 0 0 0 0.0% Rental and Leases 804 0 (804) -100.0% Interest Income 700 700 0 0.0% Gain/Loss On Investment 0 0 0 0.0% Interagency Services 590 592 2 0.3% Other Local Revenue 931 40 (891) -95.7% Other Transfers In 306 306 0 0.0% OTHER LOCAL REVENUE TOTAL 3,331 1,638 (1,693) -50.8%
TOTAL REVENUE 142,091 147,300 5,209 3.7%
INTERFUND TRANSFERS Contributions From Restricted General Fund 5,131 5,366 235 -100.0% LCFF EIA (586) (586) 0 -100.0% Home-to-School Transportation - Reg Ed (1,524) (1,745) (221) -100.0% Home-to-School Transportation - Sp Ed (3,021) (3,035) (14) -100.0% Contributions to Restricted Programs Special Education (17,897) (20,234) (2,337) 13.1% Restricted Routine Maintenance Account (5,351) (5,292) 59 -1.1% Partnership Academies (394) (302) 92 -23.4% Teacher Quality (563) (513) 50 -100.0% Other Local (35) 0 35 -100.0% INTERFUND TRANSFERS TOTAL (24,240) (26,341) (2,101) 8.7% (+) UNRESTRICTED GENERAL FUND REVENUES TOTAL 117,851 120,959 3,108 2.6%
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SEQUOIA UNION HIGH SCHOOL DISTRICT UNRESTRICTED GENERAL FUND REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 2 (In $1,000's)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Actuals Budget (Decrease) Change EXPENDITURES
SALARY & EMPLOYEE BENEFIT EXPENDITURES
CERTIFICATED SALARIES Teacher Salaries 45,633 46,788 1,155 2.5% Librarians, Counselors, Nurses and Psychologists 4,938 4,847 (91) -1.8% Central and Site Administrators 5,139 5,522 383 7.5% CERTIFICATED SALARIES TOTAL 55,710 57,157 1,447 2.6%
CLASSIFIED SALARIES Instructional Aides 828 683 (145) -17.5% Library Aides/Guidance/Attendance 1,891 1,998 107 5.7% Security Aides 899 853 (46) -5.1% Maintenance/Custodians 4,079 4,153 74 1.8% Bus Drivers/Mechanics/Dispatcher 2,192 2,086 (106) -4.8% Director/Supervisor/Central Administrator 1,736 1,769 33 1.9% Secretarial/Clerical 4,129 4,258 129 3.1% Other Classified 842 441 (401) -47.6% CLASSIFIED SALARIES TOTAL 16,596 16,241 (355) -2.1%
EMPLOYEE BENEFITS STRS 8,979 9,196 217 2.4% CalPERS 2,816 3,353 537 19.1% FICA/Medicare 2,135 2,127 (8) -0.4% Health, Welfare and Life Insurance 12,870 13,639 769 6.0% State Unemployment Insurance 50 37 (13) -26.0% Workers' Compensation Insurance 1,560 1,594 34 2.2% Retiree Benefits 2,074 1,692 (382) -18.4% Other Benefits - Cash In Lieu 760 590 (170) -22.4% EMPLOYEE BENEFITS TOTAL 31,244 32,228 984 3.1%
SALARY & EMPLOYEE BENEFIT EXPENDITURES TOTAL 103,550 105,626 2,076 2.0%
PERCENTAGE OF TOTAL BUDGET 84.8% 86.0%
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SEQUOIA UNION HIGH SCHOOL DISTRICT UNRESTRICTED GENERAL FUND REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 2 (In $1,000's)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Actuals Budget (Decrease) Change EXPENDITURES
NON-PERSONNEL EXPENDITURES BOOKS, SUPPLIES & MATERIALS Textbooks and Curriculum Materials 1,246 1,179 (67) -5.4% Books and Other Reference Materials 27 22 (5) -18.5% Materials and Supplies 2,219 1,974 (245) -11.0% Food 222 244 22 9.9% Building Maintenance/Groundkeeping Materials 3 3 0 0.0% Non-Capitalized Equipment 249 200 (49) -19.7% BOOKS, SUPPLIES & MATERIALS TOTAL 3,966 3,622 (344) -8.7%
CONTRACTUAL AND OTHER EXPENSES Consulting Services 19 19 0 0.0% Car Allowances/Mileage Reimbursement, Travel and Conferences 374 397 23 6.1% Dues and Memberships 154 114 (40) -26.0% Insurance 916 916 0 0.0% Utilities (Gas, Electric, Waste Disposal, Sewer, Water) 2,841 2,840 (1) 0.0% Rentals, Leases, Repairs and Non-capitalized Improvements 491 491 0 0.0% Transfers of Direct Costs (219) (190) 29 -13.2% Interest Expense 200 200 0 0.0% Contracted Services 4,400 4,844 444 10.1% Legal Advertising, Legal Fees, Audit Fees, Other 1,336 1,045 (291) -21.8% Non-Public School Tuition 0 0 0 0.0% Telephone, Internet Service and Postage 437 408 (29) -6.6% CONTRACTUAL AND OTHER EXPENSES TOTAL 10,949 11,084 135 1.2%
CAPITAL OUTLAY & EQUIPMENT Capital Outlay/Computer Equipment 291 410 119 40.9% CAPITAL OUTLAY & EQUIPMENT TOTAL 291 410 119 40.9%
OTHER OUTGO Transfers to State/County/Other District 867 924 57 6.6% Transfer of Indirect Cost (117) (33) 84 -71.8% Transfer to Cafeteria Fund 1,054 1,125 71 6.7% Transfer to Special Reserve for Capital Projects 1,500 0 (1,500) -100.0% Transfer to Adult Education 45 45 0 0.0% OTHER OUTGO TOTAL 3,349 2,061 (1,288) -38.5%
NON-PERSONNEL EXPENDITURES TOTAL 18,555 17,177 (1,378) -7.4%
PERCENTAGE OF TOTAL BUDGET 15.2% 14.0%
(-) UNRESTRICTED GENERAL FUND EXPENDITURES TOTAL 122,105 122,803 698 0.6%
(=) NET INCREASE IN FUND BALANCE (4,254) (1,844) 2,410 -56.7%
(+) BEGINNING UNRESTRICTED FUND BALANCE 16,775 12,521 (4,254) -25.4%
(=) PROJECTED FUND BALANCE 12,521 10,677 (1,844) -14.7%
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Restricted General Fund Revenue and Expenditure Summary SEQUOIA UNION HIGH SCHOOL DISTRICT RESTRICTED GENERAL FUND REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 3 (In Thousand of Dollars)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Acutals Budget (Decrease) Change REVENUES
REVENUE LIMIT SOURCES Revenue Limit Transfer 0 0 0 0.0% Property Tax Transfer 4,260 4,260 0 0.0% REVENUE LIMIT TOTAL 4,260 4,260 0 0.0%
FEDERAL REVENUE SOURCES Carl Perkins Grant 185 185 0 0.0% IDEA - Basic Entitlement 1,489 1,497 8 0.5% No Child Left Behind/IASA Title I - Basic Grant 1,019 649 (370) -36.3% No Child Left Behind/IASA Title I - Migrant Ed 87 0 (87) -100.0% Title II - Improving Teacher Quality 180 180 0 0.0% Title III - Limited English Proficient and Immigrant Ed 144 118 (26) -18.1% NCLB: ESSA 78 235 157 201.3% All Other Federal Funding 0 0 0 0.0% FEDERAL REVENUE TOTAL 3,182 2,864 (318) -10.0%
STATE REVENUE SOURCES California Clean Energy Act 721 0 (721) -100.0% Academies Programs 302 302 0 0.0% C.T.E.I.G. 1,714 846 (868) -50.6% State Lottery 454 455 1 0.2% Sp Ed - Workability 294 293 (1) -0.3% County Mental Health 496 496 0 0.0% Other State Income 308 6,707 6,399 2077.6% STATE REVENUE TOTAL 4,289 9,099 4,810 112.1%
OTHER LOCAL REVENUE SOURCES Maintenance Assessment District 1,223 937 (286) -23.4% Community Redevelopment Funds 4,741 4,741 0 0.0% Rentals & Leases 347 102 (245) -70.6% Interagency Services 0 0 0 0.0% Other Local Revenue 7,371 5,285 (2,086) -28.3% OTHER LOCAL REVENUE TOTAL 13,682 11,065 (2,617) -19.1%
INTERFUND TRANSFERS Contributions From Unrestricted General Fund to: Special Education 17,897 20,234 2,337 13.1% Teacher Quality 563 513 (50) -8.9% Restricted Routine Maintenance Account 5,351 5,292 (59) -1.1% Partnership Academies 394 302 (92) -23.4% Other 35 0 (35) -100.0% INTERFUND TRANSFERS TOTAL 24,240 26,341 2,101 8.7%
(+) GENERAL FUND REVENUES TOTAL 49,653 53,629 3,976 8.0%
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SEQUOIA UNION HIGH SCHOOL DISTRICT RESTRICTED GENERAL FUND REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 3 (In Thousand of Dollars)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Acutals Budget (Decrease) Change
EXPENDITURES
SALARY & EMPLOYEE BENEFIT EXPENDITURES
CERTIFICATED SALARIES Teacher Salaries 12,893 11,941 (952) -7.4% Librarians, Counselors, Nurses and Psychologists 305 289 (16) -5.2% Central and Site Administrators 931 456 (475) -51.0% CERTIFICATED SALARIES TOTAL 14,129 12,686 (1,443) -10.2%
CLASSIFIED SALARIES Instructional Aides 5,067 6,623 1,556 30.7% Library Aides/Guidance/Attendance 353 289 (64) -18.1% Security Aides 56 63 7 12.5% Maintenance/Custodians 1,923 2,032 109 5.7% Bus Drivers/Mechanics/Dispatcher 0 0 0 0.0% Director/Supervisor/Central Administrator 172 173 1 0.6% Secretarial/Clerical 397 421 24 6.0% Other Classified Staff 1,540 1,464 (76) -4.9% CLASSIFIED SALARIES TOTAL 9,508 11,065 1,557 16.4%
EMPLOYEE BENEFITS STRS 2,087 8,403 6,316 302.6% CalPERS 1,829 2,140 311 17.0% FICA/Medicare 1,030 1,087 57 5.5% Health, Welfare and Life Insurance 3,752 4,105 353 9.4% State Unemployment Insurance 37 12 (25) -67.6% WorNers' Compensation Insurance 529 524 (5) -0.9% Retiree Benefits 251 259 8 3.2% Other Benefits - Cash In Lieu 412 268 (144) -35.0% EMPLOYEE BENEFITS TOTAL 9,927 16,798 6,871 69.2%
SALARY & EMPLOYEE BENEFIT EXPENDITURES TOTAL 33,564 40,549 6,985 20.8%
PERCENTAGE OF TOTAL BUDGET 68.5% 75.7%
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SEQUOIA UNION HIGH SCHOOL DISTRICT RESTRICTED GENERAL FUND REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 3 (In Thousand of Dollars)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Acutals Budget (Decrease) Change NON-PERSONNEL EXPENDITURES
BOOKS, SUPPLIES & MATERIALS Textbooks and Curriculum Materials 498 494 (4) -0.8% Books and Other Reference Materials 7 1 (6) -85.7% Materials and Supplies 1,233 543 (690) -56.0% Food 117 64 (53) -45.3% Building Maintenance/Groundkeeping Materials 986 496 (490) -49.7% Non-Capitalized Equipment 513 187 (326) -63.5% BOOKS, SUPPLIES & MATERIALS TOTAL 3,354 1,785 (1,569) -46.8%
CONTRACTUAL AND OTHER EXPENSES Consulting Services 0 0 0 0.0% Car Allowances/Mileage Reimbursement, Travel and Conferences 397 437 40 10.1% Dues and Memberships 9 6 (3) -33.3% Utilities (Gas, Electric, Waste Disposal, Sewer, Water) 55 39 (16) -29.1% Rentals, Leases, Repairs and Non-capitalized Improvements 662 560 (102) -15.4% Transfers of Direct Costs 186 162 (24) -12.9% Contracted Services 4,222 4,523 301 7.1% Pupil Transportation 10 2 (8) -80.0% Legal Advertising, Legal Fees, Audit Fees, Other 176 231 55 31.3% Non-Public School Tuition 3,950 3,785 (165) -4.2% Telephone, Internet Service and Postage 21 20 (1) -4.8% CONTRACTUAL AND OTHER EXPENSES TOTAL 9,688 9,765 77 0.8%
CAPITAL OUTLAY & EQUIPMENT Capital Outlay/Computer Equipment 793 8 (785) -99.0% CAPITAL OUTLAY & EQUIPMENT TOTAL 793 8 (785) -99.0%
OTHER OUTGO Transfer of Direct Cost 117 33 (84) -71.8% Transfer Out - State Special Schools 10 10 0 0.0% Transfer Out - County - Special Programs 644 644 0 0.0% Transfer Out - To Deferred Maintenance 800 800 0 0.0% OTHER OUTGO TOTAL 1,571 1,487 (84) -5.3%
NON-PERSONNEL EXPENDITURES TOTAL 15,406 13,045 (2,361) -15.3%
PERCENTAGE OF TOTAL BUDGET 31.5% 24.3%
(-) GENERAL FUND EXPENDITURES TOTAL 48,970 53,594 4,624 9.4%
(=) NET INCREASE IN FUND BALANCE 683 35 (648) -94.9%
(+) BEGINNING RESTRICTED FUND BALANCE 5,034 5,717 683 13.6%
(=) PROJECTED FUND BALANCE 5,717 5,752 35 0.6%
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General Fund Combined (Unrestricted & Restricted)
Revenue and Expenditure Summary
SEQUOIA UNION HIGH SCHOOL DISTRICT GENERAL FUND COMBINED REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 4 (In Thousand of Dollars)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Actuals Budget (Decrease) Change REVENUES
REVENUE LIMIT SOURCES Unrestricted 135,418 143,841 8,423 6.2% Restricted 4,260 4,260 0 0.0% REVENUE LIMIT TOTAL 139,678 148,101 8,423 6.0%
FEDERAL REVENUE SOURCES Unrestricted 35 0 (35) -100.0% Restricted 3,182 2,864 (318) -10.0% FEDERAL REVENUE TOTAL 3,217 2,864 (353) -11.0%
STATE REVENUE SOURCES Unrestricted 3,307 1,821 (1,486) -44.9% Restricted 4,289 9,099 4,810 112.1% STATE REVENUE TOTAL 7,596 10,920 3,324 43.8%
LOCAL REVENUE SOURCES Unrestricted 3,331 1,638 (1,693) -50.8% Restricted 13,682 11,065 (2,617) -19.1% OTHER LOCAL REVENUE TOTAL 17,013 12,703 (4,310) -25.3%
INTERFUND TRANSFERS Unrestricted (24,240) (26,341) (2,101) 8.7% Restricted 24,240 26,341 2,101 8.7% INTERFUND TRANSFERS TOTAL 0 0 0 0.0%
(+) GENERAL FUND REVENUES Unrestricted 117,851 120,959 3,108 2.6% Restricted 49,653 53,629 3,976 8.0% (+) GENERAL FUND REVENUES TOTAL 167,504 174,588 7,084 4.2%
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SEQUOIA UNION HIGH SCHOOL DISTRICT GENERAL FUND COMBINED REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 4 (In Thousand of Dollars)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Actuals Budget (Decrease) Change
EXPENDITURES
SALARY & EMPLOYEE BENEFIT EXPENDITURES
CERTIFICATED SALARIES Unrestricted 55,710 57,157 1,447 2.6% Restricted 14,129 12,686 (1,443) -10.2% CERTIFICATED SALARIES TOTAL 69,839 69,843 4 0.0%
CLASSIFIED SALARIES Unrestricted 16,596 16,241 (355) -2.1% Restricted 9,508 11,065 1,557 16.4% CLASSIFIED SALARIES TOTAL 26,104 27,306 1,202 4.6%
EMPLOYEE BENEFITS Unrestricted 31,244 32,228 984 3.1% Restricted 9,927 16,798 6,871 69.2% EMPLOYEE BENEFITS TOTAL 41,171 49,026 7,855 19.1%
SALARY & EMPLOYEE BENEFIT EXPENDITURES Unrestricted 103,550 105,626 2,076 2.0% Restricted 33,564 40,549 6,985 20.8% SALARY & EMPLOYEE BENEFIT EXPENDITURES TOTAL 137,114 146,175 9,061 6.6%
PERCENTAGE OF TOTAL BUDGET 80.1% 82.9%
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SEQUOIA UNION HIGH SCHOOL DISTRICT GENERAL FUND COMBINED REVENUE AND EXPENDITURE SUMMARY SUMMARY TABLE 4 (In Thousand of Dollars)
FY 2018-2019 FY 2019-2020 Estimated Projected Increase / Percentage Actuals Budget (Decrease) Change
EXPENDITURES
NON-PERSONNEL EXPENDITURES
BOOKS, SUPPLIES & MATERIALS Unrestricted 3,966 3,622 (344) -8.7% Restricted 3,354 1,785 (1,569) -46.8% BOOKS, SUPPLIES & MATERIALS TOTAL 7,320 5,407 (1,913) -26.1%
CONTRACTUAL AND OTHER EXPENSES Unrestricted 10,949 11,084 135 1.2% Restricted 9,688 9,765 77 0.8% CONTRACTUAL AND OTHER EXPENSES TOTAL 20,637 20,849 212 1.0%
CAPITAL OUTLAY & EQUIPMENT Unrestricted 291 410 119 40.9% Restricted 793 8 (785) -99.0% CAPITAL OUTLAY & EQUIPMENT TOTAL 1,084 418 (666) -61.4%
OTHER OUTGO Unrestricted 3,349 2,061 (1,288) -38.5% Restricted 1,571 1,487 (84) -5.3% OTHER OUTGO TOTAL 4,920 3,548 (1,372) -27.9%
NON-PERSONNEL EXPENDITURES Unrestricted 18,555 17,177 (1,378) -7.4% Restricted 15,406 13,045 (2,361) -15.3% NON-PERSONNEL EXPENDITURES TOTAL 33,961 30,222 (3,739) -11.0%
PERCENTAGE OF TOTAL BUDGET 19.9% 17.1%
(-) GENERAL FUND EXPENDITURES Unrestricted 122,105 122,803 698 0.6% Restricted 48,970 53,594 4,624 9.4% (-) GENERAL FUND EXPENDITURES TOTAL 171,075 176,397 0 0.0%
(=) NET INCREASE IN FUND BALANCE Unrestricted (4,254) (1,844) 2,410 -56.7% Restricted 683 35 (648) -94.9%
(+) BEGINNING GENERAL FUND BALANCE Unrestricted 16,775 12,521 (4,254) -25.4% Restricted 5,034 5,717 683 13.6%
(=) PROJECTED GENERAL FUND BALANCE Unrestricted 12,521 10,677 (1,844) -14.7% Restricted 5,717 5,752 35 0.6% (=) PROJECTED GENERAL FUND BALANCE 18,238 16,429 (1,809) -9.9%
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All Other District Funds
Revenue and Expenditure Summary
SEQUOIA UNION HIGH SCHOOL DISTRICT 1000 ALL OTHER DISTRICT FUNDS REVENUE AND EXPENDITURE SUMMARY In $1,000s SUMMARY TABLE 5
Charter Adult Deferred Capital Cnty School Retiree School Education Cafeteria Maintenance Bond Facilities Facility Capital Outlay Benefit FY 2019-20 BUDGET Fund 09 Fund 11 Fund 13 Fund 14 Fund 21 Fund 25 Fund 35 Fund 40 Fund 71 REVENUES
REVENUE LIMIT SOURCES State Aid 1,239 0 0 0 0 0 0 0 0 Education Protection Account 67 0 0 0 0 0 0 0 0 In Lieu Property Tax 3,006 0 0 0 0 0 0 0 0 REVENUE LIMIT TOTAL 4,312 0 0 0 0 0 0 0 0
FEDERAL REVENUE SOURCES Miscellaneous Federal Grants 163 334 1,350 0 0 0 0 0 0 FEDERAL REVENUE TOTAL 163 334 1,350 0 0 0 0 0 0
STATE REVENUE SOURCES State Lottery 68 0 0 0 0 0 0 0 0 Other State Revenue 37 1,584 105 0 0 0 0 0 0 STATE REVENUE TOTAL 105 1,584 105 0 0 0 0 0 0
LOCAL REVENUE SOURCES Rental and Leases 0 0 0 0 0 0 0 0 0 Interest Income 0 5 0 60 100 60 45 100 0 Other Local Revenue 1,325 80 802 0 0 800 0 0 0 Other Transfers In 0 45 1,125 800 0 0 0 0 0 OTHER LOCAL REVENUE TOTAL 1,325 130 1,927 860 100 860 45 100 0
INTERFUND TRANSFERS Contributions From Restricted General Fund Adult Education Fund 0 0 0 0 0 0 0 0 0 Cafeteria Fund 0 0 0 0 0 0 0 0 0 Deferred Maintenance Fund 0 0 0 0 0 0 0 0 0 Bond Fund 0 0 0 0 0 0 0 0 0 Capital Outlay Reserve 0 0 0 0 0 0 0 0 0 INTERFUND TRANSFERS TOTAL 0 0 0 0 0 0 0 0 0 (+) FUND REVENUES TOTAL 5,905 2,048 3,382 860 100 860 45 100 0
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SEQUOIA UNION HIGH SCHOOL DISTRICT ALL OTHER DISTRICT FUNDS REVENUE AND EXPENDITURE SUMMARY In $1,000s SUMMARY TABLE 5
Charter Adult Deferred Capital Cnty School Retiree School Education Cafeteria Maintenance Bond Facilities Facility Capital Outlay Benefit FY 2019-20 BUDGET Fund 09 Fund 11 Fund 13 Fund 14 Fund 21 Fund 25 Fund 35 Fund 40 Fund 71 EXPENDITURES
SALARY & EMPLOYEE BENEFIT EXPENDITURES
CERTIFICATED SALARIES Teacher Salaries 2,560 341 0 0 0 0 0 0 0 Librarians, Counselors, Nurses and Psychologists 107 25 0 0 0 0 0 0 0 Central and Site Administrators 338 318 0 0 0 0 0 0 0 Other Certificated Salaries 64 71 0 0 0 0 0 0 0 CERTIFICATED SALARIES TOTAL 3,069 755 0 0 0 0 0 0 0
CLASSIFIED SALARIES Instructional Aides 114 85 0 0 0 0 0 0 0 Library Aides/Guidance/Attendance 198 87 0 0 0 0 0 0 0 Security Aides 113 15 0 0 0 0 0 0 0 Maintenance/Custodians 117 66 0 0 0 0 0 0 0 Director/Supervisor/Central Administrator 0 0 234 0 223 0 0 0 0 Secretarial/Clerical 147 288 0 0 0 0 0 0 0 Other Classified 125 0 1,357 0 490 0 0 0 0 CLASSIFIED SALARIES TOTAL 814 541 1,591 0 713 0 0 0 0
EMPLOYEE BENEFITS STRS 513 91 15 0 37 0 0 0 0 CalPERS 184 159 284 0 102 0 0 0 0 FICA/Medicare 120 63 125 0 41 0 0 0 0 Health, Welfare and Life Insurance 621 164 151 0 60 0 0 0 0 State Unemployment Insurance 2 1 1 0 0 0 0 0 0 Workers' Compensation Insurance 88 30 35 0 15 0 0 0 0 Retiree Benefits 5 17 110 0 0 0 0 0 0 Other Benefits - Cash In Lieu 0 0 0 0 0 0 0 0 0 Total Fund Benefits 0 0 0 0 0 0 0 0 0 EMPLOYEE BENEFITS TOTAL 1,533 525 721 0 255 0 0 0 0
SALARY & EMPLOYEE BENEFIT EXPENDITURES TOTAL 5,416 1,821 2,312 0 968 0 0 0 0
PERCENTAGE OF TOTAL BUDGET 95.1% 88.9% 68.4% 0.0% 13.1% 0.0% 0.0% 0.0% 0.0%
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SEQUOIA UNION HIGH SCHOOL DISTRICT ALL OTHER DISTRICT FUNDS REVENUE AND EXPENDITURE SUMMARY In $1,000s SUMMARY TABLE 5
Charter Adult Deferred Capital Cnty School Retiree School Education Cafeteria Maintenance Bond Facilities Facility Capital Outlay Benefit FY 2019-20 BUDGET Fund 09 Fund 11 Fund 13 Fund 14 Fund 21 Fund 25 Fund 35 Fund 40 Fund 71 EXPENDITURES
NON-PERSONNEL EXPENDITURES BOOKS, SUPPLIES & MATERIALS Textbooks and Core Curricula Materials 0 6 0 0 0 0 0 0 0 Books and Other Reference Materials 38 26 0 0 0 0 0 0 0 Materials and Supplies 41 24 1,000 0 1,250 186 2 0 0 Food 2 2 0 0 0 0 0 0 0 Non-Capitalized Equipment 0 11 0 0 0 0 0 0 0 BOOKS, SUPPLIES & MATERIALS TOTAL 81 69 1,000 0 1,250 186 2 0 0
CONTRACTUAL AND OTHER EXPENSES Car Allowances/Mileage Reimbursement, Travel and Conferences 11 3 0 0 0 0 0 0 0 Dues and Memberships 6 0 0 0 0 0 0 0 0 Utilities (Gas, Electric, Waste Disposal, Sewer, Water) 0 41 0 0 0 0 0 0 0 Rentals, Leases, Repairs and Non-capitalized Improvements 0 17 0 0 0 0 0 0 0 Transfers of Direct Costs 13 1 0 0 0 0 0 0 0 Contracted Services 170 71 70 427 2,274 5 1 432 0 Telephone, Internet Service and Postage 1 9 0 0 0 0 0 0 0 CONTRACTUAL AND OTHER EXPENSES TOTAL 201 142 70 427 2,274 5 1 432 0
CAPITAL OUTLAY & EQUIPMENT Capital Outlay/Computer Equipment 0 16 0 433 2,909 328 190 312 0 CAPITAL OUTLAY & EQUIPMENT TOTAL 0 16 0 433 2,909 328 190 312 0
NON-PERSONNEL EXPENDITURES TOTAL 282 227 1,070 860 6,433 519 193 744 0
PERCENTAGE OF TOTAL BUDGET 4.0% 52.2% 25.4% 0.0% 7.0% 37.2% 385.5% 0.0% 0.0%
(-) FUND EXPENDITURES TOTAL 5,698 2,048 3,382 860 7,401 519 193 744 0
(=) NET INCREASE IN FUND BALANCE 207 0 0 0 (7,301) 341 (148) (644) 0
(+) BEGINNING FUND BALANCE 0 0 0 0 8,241 1,375 746 5,926 7,195
(=) PROJECTED FUND BALANCE 207 0 0 0 940 1,716 598 5,282 7,195
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