Budget 101

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Budget 101

• Part 1
• Budget Overview

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Questions to be answered tonight

• What is basic aid?

What financial data is available?
How much tax revenue do we receive?
What state incomes do we receive?
What federal incomes do we receive?
How should we analyze our expenses?
What is a Student Centric budget model?
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• What is Basic Aid?

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Simple Revenue Limit Model
The state sets a Revenue Limit for each district.

The state fills in the gap.
Local Property Tax
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Simple Basic Aid Model
The state sets a Revenue Limit for each district.

Local Property Tax
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What financial data is available?
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26 Digit Code Structure

• Fund

Resource
Function
Goal
Year
Object
Site
Dept
01 - 0000 -0- 1110 - 1000 - 4310
- 307- 0000
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What are the major Income Categories? How much
tax revenue do we receive?
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Restricted
9,055,488
2009-10 Budget 36,594,514
Unrestricted
27,539,026
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Other, Other State Revenues 331,036 15
Tier Three Grants 1,371,686 08-09 Fair
Share lt1,040,650gt Net Total 331,036
Other Local 752,139 Interest Income
95,000 Interagency Services
474,828 All Other Local Revenue 182,311 Net
Total 752,139
Revenue Limit 24,383,570 Taxes
27,402,481 County Office Transfer
lt262,931gt Revenue Limit Transfer lt469,450gt PE
RS Reduction Transfer 8,509 Charter Schools
Transfer lt2,295,121gt Net Total 24,383,570
Taxes 27,402,481 Secured 25,902,893 Unsecu
red 1,000,000 HOX
276,965 RDA 222,623 Net
Total 27,402,481
Other State Revenues 2,403,317 Hourly
Programs, GATE 309,457 Class Size Reduction
K-3 1,294,000 Lottery 468,824 Other
331,036 Net Total 2,403,317
752,139 Other Local
2,403,317 Other State
Restricted
Unrestricted 27,539,026
Unrestricted
Restricted
Revenue Limit
24,383,570 Revenue Limit Taxes
Other State
Other Local
Unrestricted
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Tier III Programs now included in the Revenue
Limit PE Teacher Incentive (6258) 117,075 N
atl Board to Profess Teach (6267)
8,000 School Safety Violence Prev (6405)
66,860 Art Music Blk G (6760)
62,600 Peer Assist Review (7271)
19,008 Cert Staff Mentoring (7276)
10,535 Pupil Retention Blk G (7390)
97,035 Prof Dev Blk G (7393) 208,868 Target
ed Instr Impr Blk G (7394) 120,916 Cal Safe
(6091) 41,572 Cal Safe Support (6092)
69,062 SLIP (7395) 349,711 CBET (Adult
Ed) (6285) 40,160 Supp School Counseling
(7080) 151,284 State Testing Income (0000)
9,000 Total 1,371,686
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What state and federal incomes do we receive?
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Revenue Limit Sources 1,258,544
Other Local Revenue 2,291,306
Restricted Resources 9,055,488
Unrestricted Sources 27,539,026
Federal Revenue 3,565,409
Other State Revenue 1,940,229
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Other State Revenue 1,940,229
Federal Revenue 3,565,409
Revenue Limit Sources 1,258,546
Other Local Revenue 2,291,306
Federal Revenue Special Education
(3310) 773,589 Special Ed ARRA
(3313) 810,000 Spec Ed Discretion Grants
(3315) 19,828 Spec Ed Discretion Grants
(3319) 28,500 Spec Ed Discretion Grants
(3320) 19,828 Spec Ed Discretion Grants
(3324) 42,500 Title I (3010) 552,152 Title
I ARRA (3011) 245,271 SFSF ARRA
(3200) 502,666 Title II A (4035) 160,000 Pr
incipal Training (4036) 10,480 Title II D
Tech (4045) 5,694 Title III (4201)
31,730 Title III - LEP (4203)
136,705 Perkins Voc Ed (3550) 29,501 Title
IV Drug Free Schools (3710) 13,613 FLAP
(5820) 183,352 Total 3,565,409
Revenue Limit Sources 1,258,546
Other Local Revenue 2,291,306
Other State Revenue Home to School
Transportation (7230) 463,371 Economic Impact
Aid (7090) 657,514 Community Day Sch - Gateway
(2430) 30,000 Lottery Instructional Mat
(6300) 49,237 Instructional Materials
(7156) 243,769 Tobacco Use Prevention (6660)
5,581 Medical Billing (5640)
541 ASES (6010) 337,500 Early Mental
Health (6250) 21,193 ELAP (6286)
51,810 Special Ed Workability (6520)
42,024 Ag Voc Ed (7010) 12,675 CAHSEE
(7055) 25,014 Total
1,940,229
Revenue Limit Sources Gateway Community Day
(2430) 50,424 Special Ed ADA Transfer (6500)
419,028 Property Tax Transfer - Spec
Ed (6500) 789,094 Total
1,258,546
Other Local Revenue Transportation Bus Pass
Sales (7230) 14,355 Transportation Services
(7230) 174,174 Other Local
Revenue / Donations
494,644 Transfer of Apportionment (County
Office) 1,608,133 Total
2,291,306
Restricted Resources 9,055,488
Federal Revenue 3,565,409
Other State Revenue 1,940,229
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• Individual State and Federal Grants

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Resource Com. Day School (2430)

• Amount 30,000

Funding Basis Gateway ADA
Disbursement Method Gateway
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Resource Title I (3010)

• Amount 552,152

Funding Basis Poverty Count
Disbursement Method Per FRLP Stu at Title I
sites
Dunbar 28,631 El Verano 63,424 Flowery
53,682 Sassarini 55,670 Altimira
57,261 AHMS 37,378 Supp Serv 112,208 District
wide 82,821 Hanna Boys 61,077
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Resource Special Ed Ent (3310)

• Amount 773,589

Funding Basis Per special needs student
Disbursement Method Per IEP and student need
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Resource Perkins Voc Ed (3550)

• Amount 29,501

Funding Basis Specific Grant
Disbursement Method Sonoma Valley High School
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Resource Title IV (3710) Drug Free Schools

• Amount 13,613

Funding Basis Per ADA
Disbursement Method Districtwide
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Resource Title IIA (4035)

• Amount 160,000

Funding Basis Combined Eisenhower
Professional Development Grant and Federal Class
Size Reduction programs into one program that
focuses on preparing, training, and recruiting
high-quality teachers.
Disbursement Method Used Districtwide. Funds
allocated among professional development,
class-size reduction and other teacher quality
activities.
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Resource Principal Training (4036)

• Amount 10,480

Funding Basis Per Participant
Disbursement Method Per Training
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Resource Title III Immigrant (4201)

• Amount 31,730

Funding Basis Per ELL Student
Disbursement Method Districtwide as per need
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Resource Title III LEP (4203)

• Amount 136,705

Funding Basis Per ELL Student
Disbursement Method Districtwide as per need
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Resource FLAP (5820)Foreign Language
Acquisition Program

• Amount 183,352

Funding Basis Specific Grant
Disbursement Method Site Specific
Both Flowery and Adele Harrison Middle School
applied for and received this Dual Immersion
grant.
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Resource ASES (6010)

• Amount 337,500

Funding Basis Per student allocation
Disbursement Method Hired Service Provider
(BG Club)
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Resource Early Mental Health (6250)

• Amount 21,193

Funding Basis Part of County SELPA formula
Disbursement Method Districtwide
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Resource ELAP (6286) English Language
Acquisition Program

• Amount 51,810

Funding Basis Per ELL student grades 4-8
Disbursement Method Per site needs
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Resource Lottery IMF (6300)

• Amount 49,237

Funding Basis Average Daily Attendance
Disbursement Method Per student
Dunbar 2,344 El Verano 4,339 Flowery
3,712 Prestwood 4,874 Sassarini
4,421 Altimira 4,853 AHMS
4,863 SVHS 14,220 Gateway
103 Creekside 586 CI 4,922
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Resource Economic Impact Aid (7090)

• Amount 657,514

Funding Basis ELL and FRLP
Disbursement Method Per ELL student
Dunbar 36,045 El Verano
113,068 Flowery 97,891 Prestwood
40,598 Sassarini 89,543 Altimira
62,605 AHMS 48,187 SVHS
61,466 Gateway 3,794 Creekside
5,691 CI 98,626
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Resource Instructional Materials - IMFRP (7156)

• Amount 243,769

Funding Basis Per Student
Disbursement Method Per Student
Dunbar 11,462 El Verano 21,047 Flowery
18,815 Prestwood 23,532 Sassarini
21,554 Altimira 21,786 AHMS
23,684 SVHS 74,855 Creekside
558 CI 21,029
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Resource H to S Transportation (7230)

• Amount 463,371

Funding Basis Student Ridership
Disbursement Method Transportation Department
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How should we analyze our expenses?
What is a Student Centric budget model?
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Student Centric Budget Model
Traditional instruction
Alternative Instruction
Intervention
Core Sample
Co-curricular
Other Student Services
Health and Safety
Instructional Support
Food Service
Transportation
Cleaning, Maintenance, and Utilities
Management
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Circle Chart Core Sample
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Next Meetings

• October 21th Exploring Expenses 1 of 2
• November 17th Exploring Expenses 2 of 2
• Time and Location Meeting will be held at
• the District Office at 630pm.