CBO Interview Mr. Larry Teixeira, Asst. Superintendent Business/Support Services

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CBO InterviewMr. Larry Teixeira, Asst.
SuperintendentBusiness/Support Services

• Yolanda Hauschel
• Reatha Martinez
• Jim Monreal
• Christine Ortega
• Kevin Otto

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Background

• Accounting Major, CSUF
• County Office of Ed as Accountant
• Progressed to Acctg Supervisor
• Kerman Unified, Supervisor Business Services
• Assistant Superintendent, Selma Unified past 4
  years.
• In the industry, 22 years.
• Served on Financial Services RD Committee-CASBO
• Graduate of CSUF CBO Training
• Consistent Attendant of CASBO Conferences and
  past training sessions.

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District Information

• Selma Unified School District
• October 2006 CBEDS 6509 Students (attachment
  pg. 1000)
• 2 growth in ADA
• P2 ADA increased from P1 (2007) (pg 1001)
• Enrollment also increased (surprised at
  increases)

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Budget Size

• 52 mm in general fund

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Budget Development

• Budget times have been strong lately.
• Has not used instructions recently, 2004/05 last
  written (pgs 1002-1005)
• Budget Increases, used normal cost of doing
  business increases (fuel, calculate actual
  columns, assume step advances)
• Monitoring budgets under control of site
  administrators (Principals)

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Budget Development Calendar

• Used Actively (pgs 1006-1007)
• Definitely on Top Ten of Recommendations
• Build Milestones/ Actively gauge and follow up

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Board Policy

• Board policy indicates what the district may do
  (pgs 1008-1009)
• Very critical is open communication between Mr.
  Teixeira and Board Members

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Budget Assumptions

• Important assumption is that district does use a
  carry forward process
• Again, make adjustments for cost of doing
  business increases and information from the state
  ( pgs 1010 -1014)

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Budget Enhancements/Proposals

• Somewhat informal, yet effective process
• Memo from principal (site administrator) to start
  program.
• Directed to Projects Director to determine
  funding
• Upon approval, info also sent to personnel so
  that in conjunction with business office, budget
  changes are made.
• Long term decisions, especially in regards to
  equipment, from business office and cabinet

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Budget Reduction

• Recently, budget times have been very strong.
• Previous budget, there was a consideration to
  reduce 1.5mm.(pgs 1015 1017)
• Board Workshop was held with Public Meeting on
  Saturday
• Comprised of Community Members, Teachers,
  Principals, Board Members and Administration.
• Concern of deferred monies not to be received.
  (Fortunately, did receive)
• 2nd Alternative is Budget Advisory Committee (two
  prong process)
• First meeting-range of ideas to reduce
• Second meeting-Prioritization of reductions
• Goal of both-Top 10 List, then reduce to Top 5

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Cabinet

• Superintendent
• 2 x Assistant Superintendents
• 3 x Directors (Projects, Personnel, Pupil
  Services)
• Large Purchases and Projects decisions are at the
  cabinet level.
• Changes from the site level are initiated by
  memos.
• Constant communication. Budgets are under the
  leadership of sites.
• Knowledge of budget is expected at sites.

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Budget DevelopmentProcess (12 and 13)

• Centralized from Assistant Superintendent and
  District Accountant
• Carry forward method
• 1st part of June, informational meeting on budget
• Adopt towards end of month.
• Revision at P1
• Revision at P2
• Clean up in June

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Software

• SACs Software System
• Works with County hand in hand for information
• Transfer information to Excel Spreadsheet for
  Board easier to follow
• Add any information from Word documents
• Convert to Adobe Acrobat so that it can be
  reviewed on internet under Board information it
  is shared with community
• No surprises. Information is there.

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Carryover

• Carryover is allowed
• General fund is budgeted to site
• Budget is responsibility of site with overview of
  district office
• Categoricals are monitored at site level
• Advice Enter to expend what has been allocated
  so budget in balance. Tried to budget assumed
  expenditures, then became difficult in
  determining each years carryover

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Variances

• Overbudgeted State and Federal Revenues (pg 1018)
• Underbudgeted Local Sources and Revenues
• Almost balanced out
• Expenditure side didnt get to all expenses,
  carryover amount to work with in subsequent year

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Communications

• Assumptions for the big picture do come from
  business office and discussions with cabinet.
• Very open process, especially with information
  shared on district website
• Very open with board members. If they have
  questions, Mr. Teixeira welcomes questions at any
  time. Prefer to be prepared then surprised.
• Transfers information to programs that are easier
  to read than state software.
• Collective bargaining, units know that there may
  be reductions in other areas (supplies, etc.) if
  salary schedule increases always match
  percentage of Rev Limit COLA.

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Communications

• Visit site personally to discuss budget
• Clear on Interim Reporting on budget? better?
  ok?
• Effects of settlements on budget
• AB2756

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Top Ten

• Milestones Set them, Use them, Evaluate
• Start Early Careful of Procrastination
• Keep It Simple (likes FCMAT Bulletin Board)
• Timeliness sharing info with the Board
• Ask Board to Call with any questions discuss
  issues
• Spreadsheet of Info vs. State Software
• Careful of Too Much Info dont get bogged down
  with minor purchases
• Cut down jargon (CBO-nese)
• Look at the Big Picture
• Identify how what you do affects students

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Attachments