Winship-Robbins Elementary School District 2018-2019 Budget Overview

Winship-Robbins School District 9k= 9k= 2018-2019 Adopted BUDGET REPORT Dr. Laurie Goodman Superintendent/Principal

Winship-Robbins Elementary School District TABLE OF CONTENTS 2018-2019 Adopted Budget Report Budget Introduction Page 3 General Fund Revenue Assumptions Page 4 State Priorities Page 5 General Fund Revenue Sources Pages 6 - 7 General Fund Expenditures Pages 8 - 10 General Fund Balance Page 11 Revenues Versus Expenditures Page 12 Other Funds Page 13 Multi-Year Assumptions and MYP Pages 14 - 15 2 CBEDS- ADA Trend Page 16

Winship-Robbins Elementary School District INTRODUCTION 2018-2019 Adopted Budget Report The County Office, under AB1200, requires districts to document and include written budget assumptions in the budget package submitted for approval to the district Board of Trustees. Each district should advise the Board, by way of budget documents, accompanied by a brief narrative, of the financial condition of the district. This report will provide the required information for the Board to certify the district s ability to meet its financial obligations. The Adopted Budget Report is presented by fund and major object account classification, reflecting 2017-2018 Estimated Actuals in columns A-C and the 2018-2019 Proposed Adopted Budget in columns D-F. The final column reflects the percentage of variance between the 2017-2018 Estimated Actuals and the proposed 2018-2019 Adopted Budget. This report contains information and estimates that reflect the information contained in the Governor s May Revision State Budget proposal. 3

Winship-Robbins Elementary School District General Fund Revenue Assumptions 2018-2019 Adopted Budget Report Local Control Funding Formula Based on Projected 2018-2019 ADA of 132.51 (which includes .84 County Operated ADA) Funded using Target Formula for the first time in 2018-2019 fiscal year Property Taxes = $721,261 $682,276 In-Lieu = $38,985 State Aid = $1,224,944 Other State and Federal Funding Unrestricted Lottery = $146 per Annual ADA Restricted Lottery = $48 per Annual ADA Federal No Child Left Behind (Title I $24,493 & Title II $1,963) REAP funding is projected at $39,201 4

Eight State Priorities 2018-2019 ADOPTED BUDGET REPORT 5 Schools Services of California

Winship-Robbins Elementary School District GENERAL FUND REVENUE SOURCES 2018-2019 Adopted Budget Report LCFF Sources Federal Revenue Other State Revenue Other Local Revenue TOTAL REVENUE $1,455,093 $150,657 $83,562 $863,635 $2,552,947 The largest part of the revenue (57%) comes from Local Control Funding and is to be aligned to meet the eight state priorities. These priorities are on the previous slide. The district will continue to receive federal funds for specific purposes and must continue to follow federal regulations. Other Local Revenue 34% Other state funds consist of child nutrition, mandated costs, lottery and miscellaneous other awards. LCFF Sources Federal Revenue Other State Revenue Other Local Revenue Local resources include interest, donations, local grants, special education funds, and charter fiscal oversight fees. Other State Revenue 3% LCFF Sources 57% 6 Federal Revenue 6%

Winship-Robbins Elementary School District GENERAL FUND REVENUE SOURCES 2018-2019 Adopted Budget Report Local Control Funding Formula $1,455,093 This revenue source is based on 18-19 projected ADA x grade level based funding rates less charter transfer ADA. Supplemental funds are calculated based on percentages of unduplicated student counts which include low income students, foster youth, and English learners. Additionally, the district is funded using a COLA due to the district being funded with the Target Formula for the first time since the implementation of the LCFF. Currently, LCFF funding for Winship-Robbins is based on a projected P2 ADA of 132.51, which includes 0.84 of County Office Operated ADA, with an averaged unduplicated percentage of 88.97%, and a COLA rate of 3.00%. Federal Revenues $150,657 This revenue source includes Title I, Title II, REAP, and Child Nutrition funding. Other State Revenues $83,562 This revenue includes Unrestricted and Restricted Lottery, Mandated Costs, and Child Nutrition. Other Local Revenue $863,635 This revenue includes Interest, Rental Income, and Charter Fiscal Oversight revenue. 7

Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2018-2019 Adopted Budget Report Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Expenditures Other Outgo TOTAL EXPENDITURES 604,210 $ 379,177 $ 335,620 $ 207,732 $ 274,088 $ 422,477 $ 56,610 $ 2,279,914 $ Salaries and benefits represent 58% of the District s total budget. 26% 2% Certificated Salaries 19% Classified Salaries Employee Benefits 12% Books and Supplies Services and Other Operating Expenditures Capital Expenditures 8 9% 17% Other Outgo 15%

Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2018-2019 Adopted Budget Report CERTIFICATED SALARIES - $604,210 Salary projections are based on 9 certificated FTE; and 1 management FTE, (.7 FTE Principal; .3 FTE Superintendent). CLASSIFIED SALARIES - $379,177 Salary projections are based on 10.58 FTEs and known staffing needs, including extra-duty and overtime. . EMPLOYEE BENEFITS - $335,620 Benefits are based on projections that reflect a increase in salary expenditures and thus result in a increase in benefit expenditures of $23,261. 2018-2019 STRS rate is 16.28%. 2018-2019 PERS rate is 18.062%. BOOKS AND SUPPLIES - $207,732 Projected instructional materials and supplies expenses include core and supplemental instructional materials, custodial and maintenance supplies, and technology related expenditures. This expenditure is reduced by $49,782 primarily due to the removal of one-time supply and instructional material purchases. SERVICES, OTHER OPERATING EXPENSES - $274,088 Projected services and other operating expenses include professional development for classroom staff, classroom on-line instructional and intervention programs, maintenance, custodial repair, drinking water delivery, and servicing expenses and utilities. This expenditure is reduced by $49,782 primarily due to the removal of several one-time, service expenditures related to maintenance and repairs such as wall repairs, tree removal, tree trimming, etc., as well as Superintendent search services and Educator Effectiveness professional development services. 9

Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2018-2019 Adopted Budget Report CAPITAL OUTLAY - $422,477 Projected Capital Outlay is a direct result of planned Prop 39 projects, the Corp Yard project, and new HVAC project for Building A. This expenditure increased by $353,504 primarily due to the net effect of removing the one-time Capital Projects that were completed in 2017- 18 like the Robbins Restroom Rehab, the Robbins Bus Pad, and the Winship Well project, and then budgeting the Robbins Corp Yard project, Robbins HVAC project, and the final Prop 39 projects in 2018-19. OTHER OUTGO - $40,205 Includes portable lease payments as well as Special Education Excess Cost. INTERFUND TRANSFERS IN/OUT - $16,405 This transfer out of General Fund is to the Child Development fund. The increase of $6,798 is due to the expected staffing in the preschool program in 2018-19. CONTRIBUTIONS TO RESTRICTED PROGRAMS $235,318 Contributions to restricted programs are projected to total $235,318 and include contributions to Shady Creek, Title I, Child Nutrition, Special Education, and Routine Restricted Maintenance. The decrease of $20,675 in contributions is primarily related to expected reductions in contributions to Special Ed services, the Child Nutrition program, as well the Routine Restricted Maintenance program. The district refined position control in two of the three programs and services in 2018-19, which led to a slightly decreased contribution needed. 10

Winship-Robbins Elementary School District GENERAL FUND BALANCE 2018-2019 Adopted Budget Report The estimated ending balance for the 2018-2019 year is $2,593,180. Of this amount, $113,996 has been designated for economic uncertainties as required by the State of California. Fiscal Year 2014-15 2015-16 2016-17 2017-18 Estimated Unrestricted Restricted 992,180 1,237,545 1,782,642 2,165,922 Total 1,047,177 1,462,450 1,896,117 2,320,147 54,997 224,905 113,475 154,226 2018-19 Projected 2,581,872 11,309 2,593,180 2,600,000 2,400,000 2,200,000 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 Unrestricted 1,000,000 Restricted 800,000 600,000 400,000 11 200,000 -

Winship-Robbins Elementary School District REVENUES vs. EXPENDITURES 2018-2019 Adopted Budget Report Revenues 1,993,714 2,729,620 2,434,086 2,371,428 2,552,947 Expenditures 1,934,819 2,314,021 2,000,420 1,947,397 2,279,914 2014-15 2015-16 2016-17 2017-18 Estimated 2018-19 Projected 3,000,000 2,500,000 2,000,000 1,500,000 Revenues 1,000,000 Expenditures 500,000 - 12

Winship-Robbins Elementary School District OTHER FUNDS 2018-2019 Adopted Budget Report Child Development Fund 2018-2019 ending fund balance is projected to be $5,017.55 Deferred Maintenance Fund 2018-2019 ending fund balance is projected to be $18,729.43 Special Reserve Fund - 2018-2019 ending fund balance is projected to be $391,917.23 Capital Facilities Fund (Developer Fees) - 2018-2019 ending fund balance is projected to be $12,554.68 County Schools Facilities Fund - 2018-2019 ending fund balance is projected to be $1,427.69 13

Winship-Robbins Elementary School District MULTI-YEAR PROJECTION (MYP) ASSUMPTIONS 2018-2019 Adopted Budget Report Winship-Robbins Local Control Funding for the future two years has been calculated using projected ADA of 136.46 in 19/20 and 140.53 in 20/21 (which includes 0.84 of County Operated ADA in each year). All one-time revenues and expenditures have been removed related to Mandated Costs and Prop 39 funds. Expenditure adjustments are as follows: Object 1000 Object 2000 Step and Column were projected for both 2019/20 & 2020/21. Step and Column were projected for both 2019/20 & 2020/21. Object 3000 Increased to cover the above salary adjustments, and increased to cover the increases in PERS & STRS in 19/20 and 20/21. PERS rates are projected to be 20.8% for 19/20, and 23.5% for 20/21. STRS rates are projected to be 18.13% for 19/20 and 19.10% for 20/21. Fiscal year 19/20 increased with CPI rate of 3.36%. Removed one-time 18/19 expenditures. Fiscal year 20/21 increased with CPI rate of 3.23%. Fiscal year 19/20 increased with CPI rate of 3.36%. Removed one-time 18/19 expenditures. Fiscal year 20/21 increased with CPI rate of 3.23%. The Corp Yard, HVAC project, and Prop 39 projects are projected to be completed by the end of 18/19. Object 4000 Object 5000 Object 6000 Other Outgo Transfers-Out Other Outgo reduced in 19/20 due to final portable lease payment made in 18/19. No adjustments. 14 Contributions Contribution to Routine Restrict Maintenance as required by statute; contribution to balance special education and contribution to balance nutrition services. Other Sources/Uses No adjustments.

WINSHIP-ROBBINS SCHOOL DISTRICT 2018-2019 BUDGET DEVELOPMENT MULTI-YEAR PROJECTION FUNDED & PROJECTED ADA (including COE ADA) PROJECTED 2018/2019 PROJECTED 2019/2020 PROJECTED 2020/2021 Projected Projected 132.51 136.46 140.53 Increase/ Increase/ Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total (Decrease) (Decrease) REVENUES 1) Local Control Funding 1,455,093 0 1,455,093 5.47% 1,534,704 0 1,534,704 4.38% 1,601,915 0 1,601,915 2) Federal Revenue 4,500 146,157 150,657 -8.63% 4,500 133,157 137,657 0.00% 4,500 133,157 137,657 3) Other State Resources 20,625 62,937 83,562 -26.33% 20,625 40,937 61,562 0.00% 20,625 40,937 61,562 4) Other Local Revenue 863,635 0 863,635 -3.09% 836,963 0 836,963 2.49% 857,763 0 857,763 TOTAL REVENUES EXPENDITURES 1) Certificated 2) Classified 3) Employee Benefits 4) Books & Supplies 2,343,853 209,094 2,552,947 2,396,792 174,094 2,570,886 2,484,803 174,094 2,658,897 583,128 236,765 258,252 63,114 21,082 142,412 77,368 144,618 604,210 379,177 335,620 207,732 0.92% 0.84% 7.04% -3.96% 589,191 242,133 277,713 63,460 20,582 140,215 81,533 136,039 609,773 382,348 359,246 199,499 1.00% 1.57% 5.42% 3.23% 595,317 246,122 292,529 65,510 20,582 142,228 86,190 140,434 615,899 388,350 378,719 205,944 5) Services, Other Operating 247,834 26,254 274,088 -3.66% 255,592 8,473 264,065 3.23% 263,847 8,747 272,594 6) Capital Outlay 280,000 142,477 422,477 -98.82% 5,000 0 5,000 0.00% 5,000 0 5,000 7) Other Outgo 23,492 33,118 56,610 -12.52% 16,405 33,118 49,523 0.00% 16,405 33,118 49,523 8) Restricted BB not budgeted 0 0 0 9) Direct Support/Indirect 0 0 0 TOTAL EXPENDITURES 1,692,585 587,329 2,279,914 1,449,494 419,961 1,869,455 1,484,730 431,300 1,916,030 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES 651,268 (378,235) 273,033 947,298 (245,867) 701,431 1,000,073 (257,206) 742,867 OTHER FINANCING SOURCES 1) Interfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses/Long Term Debt 3) Contrib to Restricted TOTAL OTHER SOURCES NET INCREASE (DECREASE) IN FUND BALANCE (235,318) (235,318) 235,318 235,318 0 0 (234,558) (234,558) 234,558 234,558 0 0 (257,205) (257,205) 257,205 257,205 0 0 415,950 (142,917) 273,033 712,740 (11,309) 701,431 742,868 (0) 742,867 BEGINNING BALANCE ESTIMATED ENDING BALANCE 2,165,922 2,581,872 154,226 2,320,147 11,309 2,593,180 2,581,872 3,294,612 11,309 2,593,180 3,294,613 3,294,612 4,037,480 0 3,294,613 4,037,480 0 (0) COMPONENTS OF ENDING FUND BALANCE Reserved for Economic Uncertainties ASSIGNMENTS $ 113,996 $ 93,473 $ 95,801 Assigned for Textbook Adoptions Assigned for Deferred Maintenance Assigned for Bus Purchase Assigned for New Classrooms/Portables Assigned for 2 years of Future Charter Revenues Assigned for Restroom Rehab Assigned for Metal Building $ 400,000 $ 100,000 $ $ 1,456,576 $ - $ $ 100,000 $ 400,000 $ 1,456,576 $ - $ $ 100,000 $ 400,000 $ 1,456,576 $ - - (roof, flooring, maint shed, HVAC etc.)300,000 (roof, flooring, maint shed, HVAC etc.) - $ $ $ $ $ $ $ $ 511,302 $ - - - $ $ $ $ $ $ $ $ 944,564 $ - - - - - - - - $ $ $ $ $ $ $ $ 1,985,103 $ - - - - - - - - Child Nutrition Prop 39 Restricted Lottery Special Education 958 - 9,743 151 455 Winship Water Well & Drinking Water Grants Special Education MOU with COE Site Impact Bonus Grant Unassigned Ending Fund Balance

Winship-Robbins Elementary School District CBEDS ADA TRENDS 2018-2019 Adopted Budget Report % of CBEDS 93.85% 97.73% 94.63% YEAR CBEDS P2 ADA 2014/15 2015/16 2016/17 2017/18 2018/19 Projected 197 173 142 127 185 169 134 129 101.40% 137 132 96.11% 250 200 150 100 50 0 2018/19 Projected 16 2014/15 2015/16 2016/17 2017/18 CBEDS 197 173 142 127 137 P2 ADA 185 169 134 129 132