School District 2024-2025 Budget Report Summary
Explore the adopted budget report for the Santa Ana Unified School District 2024-2025 fiscal year emphasizing organizational efficiency and effectiveness. The report includes budget projections, timelines, and official assumptions related to Cost of Living Adjustment (COLA), enrollment changes, Average Daily Attendance (ADA), unduplicated pupil percentages, and employee rates for STRS and PERS. Dive into the detailed financial insights and priorities set forth by the Board for the upcoming academic year.
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Santa Ana Unified School District 2024-2025 Adopted Budget Report BOARD PRIORITY: Organizational Efficiency & Effectiveness June 11, 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
$450,000,000 Projections Actuals $418,263,344 $400,000,000 $361,691,490 $350,000,000 $300,000,000 $275,590,708 $250,000,000 $213,887,967 $189,796,393 $200,000,000 $135,014,632 $145,629,550 $150,000,000 $141,613,774 $130,910,923 $100,000,000 $105,947,581 $50,000,000 $0 4
$450,000,000 $418,263,344 $400,000,000 $361,691,490 $350,000,000 $194,246,359 $300,000,000 $177,067,113 $250,000,000 $213,887,967 $200,000,000 $145,629,550 $141,613,774 $150,000,000 $127,167,736 $224,016,986 $100,000,000 $106,069,497 $184,624,377 $117,889,177 $50,000,000 $86,720,231 $39,560,052 $23,724,597 $0 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 Unrestricted EFB Restricted EFB 5
Official Assumptions 2023-2024 2024-2025 2025-2026 2026-2027 Cost of Living Adjustment (COLA) Enrollment (excludes ALA) Change in Enrollment Average Daily Attendance (ADA) Funded ADA Unduplicated Pupil Percentage (UPP)--CY UPP (3 year average) Certificated Step & Column Classified Step & Column STRS Rate PERS Rate 8.22% 37,663 1.07% 35,978 -1,685 34,233 37,332 89.45% 86.69% 2.93% 34,394 -1,584 33,070 35,442 91.44% 89.44% 0.75% 0.25% 19.10% 27.60% 3.08% 32,760 -1,634 31,646 34,293 92.88% 91.20% 0.75% 0.25% 19.10% 28.00% 35,195 40,128 87.61% 83.86% 19.10% 26.68% 19.10% 27.05% COLA ADA PERS Incremental increases in percentages since second interim Increases in UPP and attendance factor Incremental decreases since second interim 6
Source: CDE DataQuest Includes ALA 7
42000 40128 40000 38000 37332 37663 36000 35442 35978 35195 34293 34394 34000 34233 32760 33070 32000 31646 30000 2023-2024 2024-2025 2025-2026 2026-2027 8 Enrollment CY ADA Funded ADA
Variance 2nd Int. -> Est Actuals Variance 2023-2024 -> 2024-2025 2023-2024 Second Interim 2023-2024 Estimated Actuals 2024-2025 Adopted Budget Revenue LCFF Sources Federal Revenue Other State Revenue Other Local Revenue $609,608,962 $59,561,828 $167,666,700 $37,742,543 $874,580,033 $610,693,525 $56,846,203 $172,722,403 $46,146,730 $886,408,861 $585,498,126 $40,174,611 $159,776,388 $33,421,695 $818,870,819 0.2% -4.6% 3.0% 22.3% 1.4% -4.1% -29.3% -7.5% -27.6% -7.6% Total Variances LCFF Other State Equity Multiplier, Pathway Grants SPED, Lottery Other Local Interest Medi-Cal billing Declining Enrollment Federal Deferred Revenue 9
$1,200,000,000 Actuals Projections $1,008,304,639 $1,000,000,000 $26,483,053 $886,408,861 $846,086,520 $46,146,730 $818,870,819 $256,362,861 $809,718,273 $805,110,781 $12,156,108 $800,000,000 $33,421,695 $30,500,165 $753,300,558 $30,500,165 $131,078,792 $172,722,403 $13,458,599 $670,402,985 $159,776,388 $156,413,407 $156,998,223 $120,120,728 $12,781,971 $128,270,478 $56,846,203 $160,405,073 $93,459,372 $40,174,611 $35,120,296 $600,000,000 $35,120,296 $114,129,573 $44,980,675 $400,000,000 $610,693,525 $597,188,247 $587,684,405 $585,498,126 $582,492,096 $542,446,547 $519,180,967 $505,591,658 $200,000,000 $0 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 LCFF Federal Other State Other Local Total 10
Other Local, $33,421,695 , 4% 2024-2025 Revenue Adopted Budget Other State, $159,776,388 , 20% LCFF, $585,498,126 , 71% Federal, $40,174,611 , 5% 11
2023-2024 $597,188,247 x 1.0822 = $646,277,121 2024-2025 $610,693,525 x 1.0107 = $617,227,946 2025-2026 $585,498,126 x 1.0293 = $602,653,221 2026-2027 $582,492,096 x 1.0308 = $600,432,853 Prior Year LCFF Revenue COLA Calculations LCFF Revenue (without change in ADA) Actual LCFF Revenue Actual Increase/Decrease in LCFF Effective (Funded) COLA $610,693,525 $13,505,278 $585,498,126 ($25,195,399) -4.13% $582,492,096 ($3,006,030) -0.51% $587,684,405 $5,192,309 2.26% 0.89% 12
Variance 2nd Int. -> Est Actuals Variance 2023-2024 -> 2024-2025 2023-2024 Second Interim 2023-2024 Estimated Actuals 2024-2025 Adopted Budget Expenditures Certificated Salaries Classified Salaries Employee Benefits $350,059,999 $132,499,140 $238,995,507 $721,554,646 $367,022,508 $145,150,219 $245,622,697 $757,795,423 $362,689,191 $150,594,413 $264,911,817 $778,195,421 4.8% 9.5% 2.8% 5.0% -1.2% 3.8% 7.9% 2.7% Total Variances Certificated Classified Potential increase Reductions--attrition Salary Increases Filled vacancies 13
$900,000,000 Projections Actuals $778,195,421 $800,000,000 $757,795,423 $753,383,039 $719,061,370 $714,139,253 $700,000,000 $623,406,505 $264,911,817 $245,622,697 $266,378,121 $205,405,673 $600,000,000 $570,755,040 $266,050,380 $551,034,390 $179,378,491 $500,000,000 $186,893,353 $160,982,368 $137,103,767 $145,150,219 $150,594,413 $150,613,985 $400,000,000 $116,437,854 $150,390,547 $112,170,751 $108,036,524 $300,000,000 $200,000,000 $371,629,813 $367,022,508 $362,689,191 $336,390,932 $327,590,160 $302,620,443 $277,881,271 $275,825,163 $100,000,000 $0 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 Certificated Salaries Classified Salaries Benefits 14
Variance 2nd Int. -> Est Actuals Variance 2023-2024 -> 2024-2025 -19.2% 2023-2024 Second Interim 2023-2024 Estimated Actuals 2024-2025 Adopted Budget Expenditures Supplies Services Capital Other Outgo $44,173,545 $107,253,332 $36,465,445 $4,595,101 -$2,623,948 $189,863,475 $44,506,505 $106,826,894 $27,117,840 $3,980,536 -$2,828,467 $179,603,308 $35,979,265 $121,978,216 $23,854,865 $4,021,447 -$3,171,436 $182,662,357 0.8% -0.4% -25.6% -13.4% 7.8% -5.4% 14.2% -12.0% 1.0% 12.1% 1.7% Transfers (Indirect/Direct) Total Variances Supplies Services Capital Outlay GF Facilities Projects Erate HVAC ELOP Insurance 15
$200,000,000 Actuals Projections $181,812,346 $178,451,239 $180,000,000 $23,854,865 $27,117,840 $160,000,000 $138,169,092 $134,631,244 $140,000,000 $127,282,383 $3,062,980 $12,618,365 $3,670,131 $120,000,000 $113,383,440 $6,076,935 $58,540,752 $100,000,000 $91,843,870 $106,826,894 $121,978,216 $87,941,061 $9,273,037 $3,797,316 $80,000,000 $88,391,751 $92,817,892 $80,328,110 $60,000,000 $60,755,775 $60,390,935 $40,000,000 $73,027,512 $44,506,505 $20,000,000 $35,979,265 $35,220,500 $32,732,835 $26,978,395 $23,387,970 $22,179,898 $0 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 Books & Supplies Services Capital Outlay 16
Capital Outlay 2% Other Outgo 0% Services 13% Books & Supplies 4% Certificated Salaries 38% Benefits 27% Classified Salaries 16% Salaries & benefits account for 81% of District expenditures ($778M of the $961M) 17
Variance 2nd Int. -> Est Actuals Variance 2023-2024 -> 2024-2025 2023-2024 Second Interim 2023-2024 Estimated Actuals 2024-2025 Adopted Budget Totals Total Revenue $874,814,204 $917,258,763 -$42,444,559 $886,408,861 $937,398,731 -$50,989,870 $818,870,819 $960,857,777 -$141,986,958 1.3% 2.2% -7.6% 2.5% Total Expenditures & Transfers Change in Fund Balance Variances--Revenue LCFF Declining Enrollment Federal Deferred Revenue Other State Equity Multiplier, Pathway Grants SPED, Lottery Other Local Interest Medi-Cal billing Variances--Expenditures Supplies ELOP Services Insurance Capital Outlay GF Facilities Projects Erate HVAC 18
Actuals Projections $1,200,000,000 $1,008,304,639 $966,674,342 $942,980,716 $1,000,000,000 $873,369,198 $846,086,520 $813,734,049 $753,300,558 $800,000,000 $809,718,273 $818,870,819 $674,071,265 $862,015,141 $674,363,687 $886,408,861 $655,298,589 $805,110,781 $760,265,675 $670,402,985 $650,926,032 $600,000,000 $694,225,515 $644,298,597 $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 2026-2027 Total Revenue Total Expenditures 19
Actuals Projections $450,000,000 $418,263,344 $400,000,000 $375,820,548 $350,000,000 $361,691,490 $300,000,000 $264,233,813 $275,590,708 $250,000,000 $200,000,000 $189,796,393 $181,531,458 $213,887,967 $150,000,000 $135,014,632 $145,629,550 $141,613,774 $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 2026-2027 20 Ending Fund Balance Ending Fund Balance (2nd Interim)
Reserve for Economic Uncertainties & Unspendable, 20,054,298, 6% Other Restricted Funds, 73,714,089, 20% Unrestricted, 164,570,079, 46% ELOP Funds, 41,412,873, 11% COVID Relief Grant Funds, 61,940,151, 17% 21
Next Steps Unaudited Actuals Continued Budget Discussions Final Budget Negotiations 22
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 23
Budget Discussions 2024-2025 Fiscal Year 2025-2026 Fiscal Year Second Interim Period First Interim Period 12/18/2024 Labor Partners 3/13/2025 Labor Partners 2024-2025 Budget Year Second Interim First Interim 12/18/2024 Leadership 3/13/2025 Leadership 12/19/2024 Town Hall DEC 3/20/2025 Town Hall MAR JUN JUL AUG SEP 2023 SEP OCT NOV JAN FEB APR MAY JUN JUL AUG SEP OCT NOV DEC 2024 2023-2024 Budget Year JUN JUL AUG OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 9/11/2024: Labor Partners Unaudited Actuals 9/11/2024: Leadership 9/26/2024 Town Hall 24
Thank you! Questions? 25
