Santa Ana Unified School District 2023-2024 Budget Overview
This report provides an overview of the Santa Ana Unified School District's budget for the 2023-2024 fiscal year. It includes actuals, projections, certification statuses, budget timeline, and financial obligations assessments. The district's financial health and efficiency are emphasized throughout the report, highlighting key figures and audit assessments.
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Santa Ana Unified School District 2023-2024 Second Interim Report BOARD PRIORITY: Organizational Efficiency & Effectiveness March 12, 2024 1
Budget Timeline Adopted LCAP & Budget 2023-2024 Fiscal Year Second Interim Period Unaudited Actuals Estimated Actuals First Interim Period 45 Day Budget 2023-2024 Budget Year Second Interim External Audit First Interim JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2023 SEP 2024 2024-2025 Budget Year JUN JUL AUG OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Governor's Budget May Revision LCAP & Budget Hearings Adopted LCAP & Budget LCAP and Budget Development 2
Budget Timeline Adopted LCAP & Budget 2023-2024 Fiscal Year Second Interim Period Unaudited Actuals Estimated Actuals First Interim Period 45 Day Budget 2023-2024 Budget Year Second Interim External Audit First Interim JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2023 SEP 2024 2024-2025 Budget Year JUN JUL AUG OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Governor's Budget May Revision LCAP & Budget Hearings Adopted LCAP & Budget LCAP and Budget Development 3
Positive Certification o The District WILL meet its financial obligations for the current and two subsequent fiscal years. Qualified Certification o The District MAY NOT meet its financial obligations for the current or two subsequent fiscal years. Negative Certification o The District WILL BE UNABLE to meet its financial obligations for the remainder of the current year or for the subsequent fiscal year. 4
Positive Certification o The District WILL meet its financial obligations for the current and two subsequent fiscal years. Qualified Certification o The District MAY NOT meet its financial obligations for the current or two subsequent fiscal years. Negative Certification o The District WILL BE UNABLE to meet its financial obligations for the remainder of the current year or for the subsequent fiscal year. 5
$450,000,000 Actuals Projections $418,263,344 $400,000,000 $375,820,548 $350,000,000 $300,000,000 $275,590,708 $264,233,813 $250,000,000 $200,000,000 $189,796,393 $181,531,458 $150,000,000 $135,014,633 $130,910,923 $100,000,000 $105,947,581 $50,000,000 $0 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 6
Official Assumptions Cost of Living Adjustment (COLA) Enrollment (excludes ALA) ADA Funded ADA Unduplicated Pupil Percentage (CY) Unduplicated Pupil Percentage (3 Year Avg) Certificated Step & Column Classified Step & Column STRS Rate PERS Rate 2023-2024 2024-2025 2025-2026 8.22% 37,663 35,460 40,001 87.63% 83.86% 0.76% 35,978 34,233 37,293 89.47% 86.70% 0.67% 0.23% 19.10% 27.80% 2.73% 34,394 33,070 35,403 91.46% 89.46% 0.69% 0.22% 19.10% 28.50% 19.10% 26.68% COLA ADA PERS Decreases in percentages since first interim Increases in UPP and attendance factor Incremental increases since first interim 7
Sources 2013-2014 > 2022-23: CDE DataQuest 2023-2024: Uncertified CALPADS Submission Includes ALA 8
46000 45213 45189 43911 43583 43583 44000 43583 42357 43583 42000 41500 40001 40000 39603 39904 38000 37663 37293 35978 36517 36000 35403 35460 34394 34000 34233 33070 32000 30000 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Enrollment CY ADA Funded ADA 9
46000 2023-2024 44000 43583 42000 40001 40000 39904 38000 37663 36517 36000 35460 34000 32000 30000 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Enrollment CY ADA Funded ADA 10
46000 2023-2024 44000 43583 39904 42000 36517 40001 40000 38000 37663 36000 35460 34000 32000 30000 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Enrollment CY ADA Funded ADA 11
46000 2023-2024 44000 43583 Average = 40,001 39904 42000 36517 40001 40000 38000 37663 36000 35460 34000 32000 30000 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Enrollment CY ADA Funded ADA 12
46000 2024-2025 44000 42000 40000 39904 38000 37293 35978 36517 36000 35460 34000 34233 32000 30000 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Enrollment CY ADA Funded ADA 13
46000 2024-2025 44000 42000 40000 39904 Average = 36517 35460 38000 37293 35978 36000 34000 34233 32000 30000 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Enrollment CY ADA Funded ADA 14
46000 2025-2026 44000 42000 40000 38000 36517 36000 35403 35460 34394 34000 34233 33070 32000 30000 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Enrollment CY ADA Funded ADA 15
46000 2025-2026 44000 42000 40000 38000 36517 35460 34233 36000 35403 34394 34000 33070 32000 30000 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Enrollment CY ADA Funded ADA 16
Approved Budget (2022-2023 UA) * $600,394,753 $52,478,028 $146,311,916 $17,255,404 $816,440,101 Variance (from First Interim) $15,456,102 -$686,128 -$2,036,297 $7,609,062 $58,139,932 2023-2024 Revenue First Interim Second Interim LCFF Sources Federal Revenue Other State Revenue Other Local Revenue $594,152,860 $60,247,956 $169,702,996 $30,133,481 $854,237,293 $609,608,962 $59,561,828 $167,666,700 $37,742,543 $874,580,033 Total Variances LCFF Increased UPP Other State Special Education After School Education and Safety (ASES) Other Local Medi-Cal billing 17
2023-2024 Revenue Other Local, $37,742,543 , 4% Other State, $167,666,700 , 19% Federal, $59,561,828 , 7% LCFF, $609,608,962 , 70% LCFF Federal Other State Other Local 18
2023-2024 2024-2025 2025-2026 Cost of Living Adjustment (COLA) Funded ADA Unduplicated Pupil Percentage (3 Year Avg) 8.22% 40,001 83.86% 0.76% 37,293 86.70% 2.73% 35,403 89.46% Prior Year LCFF Revenue COLA Calculations LCFF Revenue (without change in ADA) $598,689,336 x 1.0822 = $647,901,599 $609,608,962 x 1.0076 = $614,241,990 $584,448,380 x 1.0273 = $600,403,821 Actual LCFF Revenue Actual Increase/Decrease in LCFF Effective (Funded) COLA $609,608,962 $10,919,626 $584,448,380 ($25,160,582) -4.13% $580,401,658 ($4,046,722) -0.69% 1.82% 19
$1,200,000,000 Actuals Projections $1,008,304,639 $1,000,000,000 $26,483,053 $874,580,033 $846,086,520 $37,742,543 $256,362,861 $12,156,108 $796,945,781 $789,670,870 $800,000,000 $753,300,558 $23,942,080 $23,125,921 $131,078,792 $167,666,700 $13,458,599 $655,298,589 $674,071,265 $670,402,985 $154,322,766 $154,467,397 $120,120,728 $10,597,366 $12,781,971 $128,270,478 $7,750,883 $59,561,828 $160,405,073 $95,451,302 $93,459,372 $87,992,301 $600,000,000 $34,232,555 $31,675,894 $114,129,573 $44,448,893 $44,980,675 $49,359,584 $400,000,000 $597,188,247 $609,608,962 $584,448,380 $580,401,658 $510,195,821 $523,573,705 $519,180,967 $505,591,658 $542,446,547 $200,000,000 $0 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 LCFF Federal Other State Other Local 20
COVID Relief Grant Funds Current Balance (As of January 31, 2023) 2023-2024 YTD (Expenditures & Encumbrances) Resource Allocation 2019-2020 2020-2021 2021-2022 2022-2023 2024-2025 2025-2026 2026-2027 2027-2028 $51,967,793 $0 $2,076,032 $49,891,761 Coronavirus Relief Fund $17,477,860 $0 $229,465 $8,262,816 $8,970,111 $15,468 ESSER & GEER I $67,370,708 $0 $15,231,734 $44,371,022 $7,721,168 $46,784 ESSER & GEER II $145,485,773 $2,955,453 $309,314 $45,058,372 $76,268,270 $20,894,364 ESSER III Expanded Learning Opportunities Grant $22,834,569 $10,028,949 $445,587 $7,743,510 4,616,523 Arts, Music, and Instructional Materials Discretionary Block $23,517,108 $18,926,873 $1,842,435 2,747,800 Learning Recovery Emergency Block Grant $64,661,102 $53,861,388 10,799,714 21
COVID Relief Grant Funds Current Balance (As of January 31, 2023) 2023-2024 YTD (Expenditures & Encumbrances) Resource Allocation 2019-2020 2020-2021 2021-2022 2022-2023 2024-2025 2025-2026 2026-2027 2027-2028 $4,475,353 $0 $4,475,353 Prop 98 $1,582,438 $0 $1,582,438 Fund 13 $539,438 $302,400 $237,038 Fund 12 ARP-Homeless Children and Youth $1,370,968 $43,578 $285,716 $756,190 285,484 $788,586 $0 $2,503 $513,645 $86,336 $186,101 SB117 $402,071,695 $86,118,641 $2,308,000 $80,267,062 $99,454,182 $94,347,041 $39,576,770 Total 22
COVID Relief Grant Funds Current Balance (As of January 31, 2023) 2023-2024 YTD (Expenditures & Encumbrances) Resource Allocation 2019-2020 2020-2021 2021-2022 2022-2023 2024-2025 2025-2026 2026-2027 2027-2028 $51,967,793 $0 $2,076,032 $49,891,761 Coronavirus Relief Fund $17,477,860 $0 $229,465 $8,262,816 $8,970,111 $15,468 ESSER & GEER I $67,370,708 $0 $15,231,734 $44,371,022 $7,721,168 $46,784 ESSER & GEER II $145,485,773 $2,955,453 $309,314 $45,058,372 $76,268,270 $20,894,364 ESSER III Expanded Learning Opportunities Grant $22,834,569 $10,028,949 $445,587 $7,743,510 4,616,523 Arts, Music, and Instructional Materials Discretionary Block $23,517,108 $18,926,873 $1,842,435 2,747,800 Learning Recovery Emergency Block Grant $64,661,102 $53,861,388 10,799,714 $4,475,353 $0 $4,475,353 Prop 98 $1,582,438 $0 $1,582,438 Fund 13 $539,438 $302,400 $237,038 Fund 12 ARP-Homeless Children and Youth $1,370,968 $43,578 $285,716 $756,190 285,484 $788,586 $0 $2,503 $513,645 $86,336 $186,101 SB117 $402,071,695 $86,118,641 $2,308,000 $80,267,062 $99,454,182 $94,347,041 $39,576,770 Total 23
COVID Relief Grant Funds $120,000,000 Actuals Scenario (Projection) $99,454,182 $100,000,000 $94,347,041 $80,267,062 $80,000,000 $60,000,000 $50,000,000 $45,000,000 $40,000,000 $30,695,411 $20,000,000 $2,308,000 $0 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 24
3000 Enrollment Trend Line 2590 2582 2571 106 106 2500 138 2357 2329 178 166 172 78 91 57 58 2122 85 57 2000 46,919 45,533 44,224 41,788 1500 39,900 38,031 2310 2306 2261 2222 2180 1000 1980 500 0 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 Teachers Counselors Nurses/Psychologists/Social Workers/Mental Health Specialists Total 26
Approved Budget (2022-2023 UA) $357,394,785 $136,342,853 $236,234,382 $57,142,196 $101,271,253 $16,562,295 $4,380,777 -$2,494,563 $906,833,977 Variance (from First Interim) -$8,310,960 $1,719,474 $4,571,576 -$3,747,123 $2,463,952 $9,024,002 2023-2024 Expenditures First Interim Second Interim Certificated Salaries Classified Salaries Employee Benefits $358,370,959 $130,779,665 $234,423,930 $47,920,668 $104,789,380 $27,441,442 $4,595,101 -$2,760,506 $905,560,640 $350,059,999 $132,499,140 $238,995,507 $44,173,545 $107,253,332 $36,465,445 $4,595,101 -$2,623,948 $911,418,120 Supplies Services Capital Other Outgo $0 Transfers (Indirect/Direct) $136,558 $5,857,480 Total 27
Approved Budget (2022-2023 UA) $357,394,785 $136,342,853 $236,234,382 $729,972,019 Variance (from First Interim) -$8,310,960 $1,719,474 $4,571,576 -$2,019,909 2023-2024 Expenditures First Interim Second Interim Certificated Salaries Classified Salaries Employee Benefits $358,370,959 $130,779,665 $234,423,930 $723,574,554 $350,059,999 $132,499,140 $238,995,507 $721,554,646 Total Variances Certificated Classified Unfilled vacant positions Extra duty Filled vacancies Special Education Afterschool Employee Benefits Increased employer contribution rates Health & Welfare Retirement (medical) 28
$800,000,000 Projections Actuals $714,139,253 $721,554,646 $725,132,572 $716,531,363 $700,000,000 $623,406,505 $205,405,673 $238,995,507 $247,687,145 $250,914,585 $600,000,000 $570,755,040 $551,034,390 $539,099,209 $525,087,813 $179,378,491 $500,000,000 $186,893,353 $160,982,368 $156,702,249 $166,177,563 $137,103,767 $132,499,140 $137,427,409 $137,683,920 $400,000,000 $116,437,854 $98,024,905 $108,036,524 $112,170,751 $92,440,009 $300,000,000 $200,000,000 $371,629,813 $350,059,999 $340,018,019 $327,932,859 $327,590,160 $275,945,554 $274,896,741 $275,825,163 $277,881,271 $100,000,000 $0 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Certificated Salaries Classified Salaries Benefits 29
Approved Budget (2022-2023 UA) $57,142,196 $101,271,253 $16,562,295 $4,380,777 -$2,494,563 $176,861,957 Variance (from First Interim) -$3,747,123 $2,463,952 $9,024,002 2023-2024 Expenditures First Interim Second Interim Supplies Services Capital Other Outgo $47,920,668 $104,789,380 $27,441,442 $4,595,101 -$2,760,506 $181,986,085 $44,173,545 $107,253,332 $36,465,445 $4,595,101 -$2,623,948 $189,863,474 $0 Transfers (Indirect/Direct) $136,558 $7,877,389 Total Variances Supplies Services Capital Outlay Expanded learning capital projects Based on Prior Year Patterns Contracted staffing Expanded learning projects 30
$200,000,000 Actuals Projections $187,892,321 $175,614,490 $180,000,000 $36,465,445 $160,000,000 $33,830,128 $147,922,301 $138,169,092 $10,178,186 $134,631,244 $140,000,000 $127,282,383 $3,062,980 $12,618,365 $3,670,131 $120,000,000 $101,790,244 $96,880,839 $58,540,752 $100,000,000 $4,815,500 $91,843,870 $107,253,332 $5,875,419 $99,940,905 $97,906,981 $9,273,037 $80,000,000 $88,391,751 $92,817,892 $58,355,809 $60,000,000 $66,658,234 $60,390,935 $40,000,000 $73,027,512 $44,173,545 $41,843,457 $20,000,000 $39,837,134 $38,618,935 $35,220,500 $32,732,835 $24,347,187 $22,179,898 $0 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Books & Supplies Services Capital Outlay 31
Other Outgo 0% Capital Outlay 4% Services 12% Books & Supplies 5% Certificated Salaries 38% Benefits 26% Classified Salaries 15% Salaries & benefits account for 79% of District expenditures ($722M of the $911M) 32
Approved Budget (2022-2023 UA) $816,440,101 $915,592,543 -$99,152,441 2023-2024 Totals First Interim Second Interim Variance Total Revenue $854,328,381 $911,258,199 -$56,929,819 $874,814,204 $917,258,763 -$42,444,559 $20,485,823 $6,000,564 $14,485,259 Total Expenditures & Transfers Change in Fund Balance Variances Certificated Classified Employee Benefits Employer contribution rates: H&W & Retirement Supplies Based on Prior Year Patterns Services Contracted staffing Expanded learning projects Capital Outlay Expanded learning capital projects Variances LCFF Unfilled vacant positions & Extra duty Increased UPP Other State Special Education After School Education and Safety (ASES) Other Local Medi-Cal billing Filled vacancies: Special Education & Afterschool 33
Actuals Projections $1,200,000,000 $1,008,304,639 $908,532,516 $1,000,000,000 $917,258,763 $872,373,225 $846,086,520 $753,300,558 $800,000,000 $874,814,204 $864,595,177 $796,945,781 $789,670,870 $674,071,265 $674,363,687 $760,447,089 $655,298,589 $670,402,985 $650,926,032 $600,000,000 $694,234,716 $644,298,835 $400,000,000 $200,000,000 $0 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 Total Revenue Total Expenditures 34
$450,000,000 Actuals Projections $418,263,344 $400,000,000 $375,820,548 $350,000,000 $361,333,526 $298,523,393 $300,000,000 $264,115,003 $275,590,708 $264,233,813 $250,000,000 $200,000,000 $189,796,393 $181,531,458 $135,014,633 $150,000,000 $130,910,923 $105,947,581 $100,000,000 $50,000,000 $0 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 First Interim Second Interim 35
2023-2024 Ending Fund Balance Reserve for Economic Uncertainties & Unspendable, $19,535,140 , 5% Other Restricted Funds, $69,553,695 , 19% Unrestricted Funds, $181,646,112 , 48% ELOP Funds, $41,412,873 , 11% COVID Relief Grant Funds, $63,672,728 , 17% 36
Next Steps 2024-2025 LCAP/Budget Development Continued Budget Discussions May Revise 37
Budget Timeline Adopted LCAP & Budget 2023-2024 Fiscal Year Second Interim Period Unaudited Actuals Estimated Actuals First Interim Period 45 Day Budget 2023-2024 Budget Year Second Interim External Audit First Interim JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2023 SEP 2024 2024-2025 Budget Year JUN JUL AUG OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Governor's Budget May Revision LCAP & Budget Hearings Adopted LCAP & Budget LCAP and Budget Development 38
Budget Discussions 2023-2024 Fiscal Year 2024-2025 Fiscal Year Second Interim Period First Interim Period 12/14/2023 Labor Partners 3/21/2024 Labor Partners Labor 6/5/2024 2024-2025 Budget 2023-2024 Budget Year Second Interim First Interim 12/15/2023 Principals 3/21/2024 Principals 5/30/2024 Principals 12/19/2023 Town Hall DEC 3/13/2024 Town Hall MAR JUN JUL AUG SEP OCT NOV JAN FEB APR MAY JUN JUL AUG SEP OCT NOV DEC 2023 SEP 2024 2022-2023 Budget Year JUN JUL AUG OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 9/27/2023: Labor Partners Unaudited Actuals 9/28/2023: Principals 10/5/2023 Town Hall 39
Thank you! Questions? 40
