CBO Interview

1
CBO Interview

• Group 1
• Sandra Flores
• Peggy Garispe
• Kristen Hamilton
• Terri Underwood
• Kim Greer

2
Vivian Hamilton

• Business Manager for
• Tulare Joint Union High School District
• Areas of Responsibility
• Business Office
• Food Services
• Risk Management
• Workers Compensation

3
Education and Background

• Education
• BA, Accounting from Fresno State
• MBA from University of Phoenix
• Background
• Began as an Accounts Payable Clerk for current
  district 23 years ago
• In current position for 15 years

4
Tulare Joint Union High School District
Information

• 2006-07 Enrollment is 4884
• 2006-07 P2 ADA is 4362
• Growing District at rate of approximately 3.7
  per year
• Student Demographics
• 60.61 Hispanic
• 30.57  White
• 4.89 African American
• 3.93 Other

5
Budget Size

• 2006-07 39.3 million
• 2007-08 Projected 42.13 million

6
Budget Development

• Mid December
• Memo to Sites/Department Heads outlining
  budgetary guidelines, providing forms for budget
  requests and detailing deadlines 
• Distribute Budget Development Calendar
• January 
• Meet with Principals and Department Heads to
  review process, address questions and set meeting
  times for Budget Advisory Committee
• January - May
• Budget Advisory Committee meets to discuss
  non-site funded budget requests

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TJUHSD Budget Calendar

• Discuss Budget preparation with Principals and
  Department Heads. (Dec-Jan)
• Budget Committee will establish Budget Calendar
  and formulas for allocation of personnel and
  supplies. (Feb)
• Review enrollment projects relative to current
  actuals for current year. (Feb)
• Budget Requests due to the District Office from
  Principals and Managers. (Mar 12, 2007)
• Present Budget Calendar, Budget Policy Formulas
  to the Board for adoption. (Mar)
• Present projected ending balances for current
  year to the board. (April)
• Present Salary Schedules for planned budget to
  the Board for review, if possible. (Apr)
• Salary Schedules adopted by board, if possible.
  (May)
• Submit Budget to Board and public for review.
  (May-June)
• Budget Adoption by Board. (June)

9
Budget Development Guidelines

• Board Policy determines the Budget Development
  Process.
• For TJUHSD, the policy states that the Budget
  Committee will work to develop the budget.

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Budget Assumptions

• Budget Assumptions Used
• School Services Dartboard
• Feeder school enrollment projections
• Budget is distributed to all of the Budget
  Committee along with the Board in booklet form.
  It is presented at the Budget Committee Meeting
  and Board Meeting.

11
Budget Development Process/Forms

• Budget Request Forms are filled out by the site
  principals and given to the Budget Committee
• Site prioritizes requests before presenting to
  committee
• If budget reductions are needed, a voluntary
  freeze on spending is requested

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Budget Involvement

• Constituencies involved in the budget process
• Cabinet- Monitors the Budget
• Board- Adopts the Budget
• Budget Committee- Composites the Budget
• Sites- Receive Monthly Reports

• Constituencies not involved in the budget
  process
• Bargaining Units
• Students
• Community Members

13
Centralized, Decentralized, Blended?

• Process is blended
• Not a position controlled system
• Salaries and benefits are centralized
• All other categories are decentralized

14
Budget Staff

• 2.25 FTE total...
• (3) Site Principals (0.25 FTE)
• (2) Assistant Superintendents of HR Instruction
  (0.25 FTE each)
• (1) Categorical Director (0.5 FTE)
• Business Manager (0.5 FTE)

15
Technology used for Budget Development

• State SACS Software
• Excel spreadsheets

16
Site Carryover

• Site carry-overs are allowed
• Carry-overs are rolled over into the principals
  discretionary fund, allowing him/her to
  re-allocate according to site needs

17
Variances in Annual Audit

• CBEDS 40 below projection
• At P-2 CBEDS still 27 below projections
• Categoricals were over budgeted in salaries
  benefits

18
Communication

• Lots of communication with the Board
• Budget Revisions go to the Board twice a month at
  Board Meetings
• Revisions are accompanied by a memo stating
  reasons for large variances

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Top Recommendations

• Start Early
• Involve everyone in the process
• Keep the lines of communication wide open
• Be willing to sit down one on one
• Give constituents lots of information on current
  and prior year expenditures
• Train stakeholders how to read reports
• Encourage questions
• Try not to stress