Budget Preparation and Development

1
Budget Preparation and Development

• Sierra Unified School District
• Director of Fiscal Services Janelle Utheim

2
AGENDA

• Background/Demographics
• Budget Preparation Development
• Budget Assumptions
• How to Involve the Community Stakeholders
• Budget Monitoring
• Budgeting Tips

3
BACKGROUND

• Janelle Utheim, Director of Fiscal Services for
  Sierra Unified School District and University
  High School Business Manager
• BA Business Administration with Concentration in
  Accounting
• 11 years at Sierra Unified
• Hired as Account Clerk, Finance Manager, Director
• ACSA Business Managers Academy, CASBO CBO Mentor
  Project

4
DEMOGRAPHICS

• K-12 District, 1876 students
• ADA 1816.24 (96 Attendance Rate)
• Declining Enrollment for 11 years

5
BUDGET

• 20.5 Million in General Fund (Restricted/Unrestri
  cted)
• 11 Different Funds

6
STAFFING

• Total Staff at Sierra Unified 330
• Staff Involved in Budget Development 1 (with
  Superintendent oversight)

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BUDGET INSTRUCTION

• Centralized
• Sites allocated budget
• Principals / Program Managers
• At their discretion on allocated budget
• General Fund
• Copy machines, nurse, audio-visual, non salary
  related discretionary funds
• Allocated based on number of students per site
• Based on projected enrollment

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BUDGET INSTRUCTION

• Categorical Funding
• Allocated based on number of students per site
• Block Grant, Instructional Materials and Arts and
  Music
• CBO/Janelle decides amount
• Principals need to have a plan and decide where
  to move it
• District Wide Programs
• Overseen by one person
• i.e.. Native American Program

9
GUIDANCE

• CBO keeps a close watch on budget
• Bi-weekly reports to Principals
• March - looks at balances and projects to
  end overspending
• Moves monies from one fund to another

10
TRAINING

• CBO trains new Principals and new Board members
• How a Budget is created
• What each site receives
• Receives bi-weekly budget reports
• Asks Principals to check over bi-weekly report
  for any
  changes or discrepancies
• Some Principals very aware of Grant monies,
  others not
• Janelle receives a lot of calls and questions

11
CALENDAR AND TIMELINE

• Budget Adoption Cycle
• Given to Board in October
• (Handout 1)
• Budget Calendar
• Always working on the budget
• (Handout 2)

12
POLICIES

• Board Policies Administrative Regulations
• Approved in 1992
• (Handout 3)

13
TECHNOLOGY

• Technology and software used
• Excel spreadsheets
• 3548 accounts
• Changes
• Line by line basis
• Checkbook
• Board receives

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BUDGET ASSUMPTIONS

• Collect Data
• Governors January Budget Release
• School Services Dart Board
• District Information
• Make Presentations
• Begin in February
• Report to Board and Groups (Handout 4)
• Budget Advisory Committee

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BUDGET ENHANCEMENTS

• Director of
• Special Programs
• Site Allocations
• Program Compliance

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BUDGET REDUCTIONS

• Mid-Year Cuts
• Include the World at Large Needs
• Public/Site Meetings
• Board Decision
• Declining Enrollment
• Enrollment Projections
• Staffing Ratio Forms
• Staffing Reductions

17
INVOLVING COMMUNITY AND STAKEHOLDERS

• School Board
• District and Site Administration
• All Other Employees
• Unions
• Students
• Community members
• NO Budget Advisory Committee

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LEVEL OF INVOLVEMENT

• Seek Input from Stakeholders
• Create Wish List (Handout 5)
• Establish Priorities
• Superintendent and CFO compile information and
  make final decision on how dollars are spent.
  (Reflects accepted centralized budget process)

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COMMUNICATION STRATEGIES

• Review Preliminary Budget with Superintendent
• Present Preliminary Budget to Board
• Meet with Union Reps Individually
• Share Information
• Be Honest

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BUDGET MONITORING

• Carryovers
• Variances
• Ongoing Communication

21
CARRYOVERS

• Restricted monies are allowed to be carried over
• Unrestricted monies are put into the ending
  balance for one timeexpenditures.  i.e. computer
  replacement mandatory text book adoptions
  anyone time expenditures

22
VARIANCES

• Question
• What are the variances (budget vs. actual)
  noted in the annual audit?  What caused
  them?Janelles Answer
• Of course there are none!  The budget is
  changed to reflect actuals at theend of the year!

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ONGOING COMMUNCATION

• Monthly reports to the board
• Interim reports go to the principals/cabinet
  members
• Budget reports are given to all principals on the
  1st an 15th of every month so they can see
  current activity
• Collective bargaining settlements go to the board
  when we have something presented (openers) and
  then when we have agreed to a settlement for
  theirfinal approval
• COMMUNICATION DURING THE PROCESS IS THE KEY

24
BUDGETING TIPS

• Know District Goals
• Keep Yourself Informed (School Services, FCMAT,
  CASBO)
• Frequently Revise Budget
• Monitor Budget Interim Reports
• Keep Open Communication
• Ask for Input Budget Advisory Committee,
  Leadership Team, etc.
• Know Focus Group
• DONT LIE!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
  !!!!