9798 PROPOSED FINAL BUDGET STUDY SESSION

1
UPLAND UNIFIED SCHOOL DISTRICT
2008/09 TENTATIVE STUDY BUDGET May 27, 2008
2
May Revise Changesfor Final Budget

• COLA from 4.94 to 5.66
• Deficit Factor from 6.99 to 5.37

3
Budget Guidelines

• Submit a Balanced Budget to the Board for
  approval
• Maintain 3 Reserve
• Support District Goals
• Adjust Budget to Reflect State Allocations to
  Education
• Use Most Current Estimated Costs, i.e. Utilities
  Insurances (Workers Comp, Property Liability)

4
Budget Guidelines

• Work through deficited State funding levels
• Maintain Mandated Programs
• Closely Adhere to Staffing Ratios
• Continue to offer quality education to all
  students

5
Average Daily Attendance
38
-32
27
-63
-22
98
30
75
- 112
Estimated
All years include P-2 Regular and Spec Ed ADA
only, no ROP, Adult, or County operated classes
6
Revenue Assumptions

• 5.66 COLA
• 5.37 Deficit Factor, No Equalization
• 75 ADA more than 07/08
• (Attendance Recovery Program)
• Lottery
• 121/Student, Unrestricted
• 19.25/Student, Instr. Materials

7
LOTTERY REVENUE
Dollars Per ADA
8
22.75
19.25
22.5
22
17.27
12.51
18.07
15.26
Estimate
8
Revenue
Revenue Limit
Transfers In
Local
State
Federal
9
Expenditure Assumptions

• Adjusted Site Staffing to Projected Enrollment
• H/W Increase projected at 10
• PERS Increase from 9.306 to 9.428
• W/C Decrease from .13722 to .12624
• Maintain 3 for Routine Repair Maintenance
• Added Step Column
• Implemented Cabinet Cuts

10
Expenditures
59.8
Certificated BU Salaries Benefits
15.5
Hourly Salaries Benefits
4.2
Services
Transfers Out
Mgmt Confidential
6.9
2.2
Salaries Benefits
6.8
Capital Outlay
Books Supplies
0.1
4.6
11
Ending Balance
Projected
Estimated
12
Adult Education Fund2008/09
13
Deferred Maintenance Fund2008/09
14
GENERAL OBLIGATION BONDBUILDING FUND2008/09
15
Capital Facilities Fund2008/09
16
STATE SCHOOL BUILDING FUNDPROP 47 -
GROWTH2008/09
17
STATE SCHOOL BUILDING FUNDPROP 47 -
MODERNIZATION2008/09
18
Redevelopment Fund2008/09
19
Cafeteria Account2008/09