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Funding and Budgets with contributions by John Emerson

Funding and Budgets with contributions by John Emerson

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Funding and Budgets with contributions by John Emerson

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  1. Funding and Budgetswith contributions byJohn Emerson Warning: This assignment can cause gray hair and male pattern baldness

  2. Funding Sources Vocational Education Act (VEA) • Carl Perkins Act • Originally for disadvantaged and handicapped • Allocated funds • Unlike discretionary grants is no competition • Federal money • No known as 131 & 132 funds • Still for handicapped and disadvantaged • 131 Secondary levels • 132 Adults • Allocated funds for Career & Technical Education

  3. Funding Sources cont’ Adult Education Funds • Based on attendance • Reported on J152A form • Includes: • ABE: Adult basic education - can not perform at 6th grade level • GED: General education development test - have reached 6th grade level • High School Diploma classes • ESL: English as a second language - can be combined with citizenship classes

  4. Funding Sources cont’ ROP Regional Occupation Programs • Categorical • Based on ADA – average daily attendance • Double dipping – school receives ADA then ROP gets ADA credit • Consolidated with district general fund for district operating expense

  5. Funding Sources cont’ Competitive Grants – soft money • Competing with all districts for same money • Readers assign points – districts with highest points get the funds • Expenditure of award must comply with grant proposal • Grants written for salary – once money is gone you have teachers with no program to teach • Try to write grants for equipment, labs, etc. • Strict accountability – be careful you don’t get in over you head

  6. Funding Sources cont’ CalWORKS – California Work Opportunity and Responsibility to Kids • Formerly GAIN (Greater Avenues for Independence) and JTPA (Job Training Partnership Act) • High in bureaucracy • Highly competitive • Rules continually changing • Write ROP/Adult Ed into SIP (School Improvement program) to count attendance on census date

  7. ADA – Average Daily Attendance • Paid based on revenue limit • State determines unit per district • Varies by LEA (Local education agency) • Examples • District X may get ~ $1900 per student • District Y may get ~ $2600 per student • District Z may get ~ $5000 per student

  8. ADA – Average Daily Attendancecont’ • 1 unit ADA = 525 hours of attendance • 1 unit ADA earns 1 revenue limit i.e. $2600 • 1 unit ADA = 6 hours of student in-class attendance for a comprehensive high school • 240 minutes (4 hours) is the maximum a school district can claim in 1 day for 1 student • Additional 120 minutes (2 hours) for ROP attendance (also reduces class size) • 180 minutes (3 hours) for continuation HS

  9. ADA – Average Daily Attendancecont’ • Passing periods between regular classes count toward ADA • Passing periods between regular classes and ROP classes do not count toward ADA • 15 hours per week per student maximum for adult students • ROP has no limit • Excused vs. unexcused attendance tracking is not allowed

  10. ADA – Average Daily Attendancecont’ • K-12 employs negative attendance – mark when students are not present • ROP and adult education uses positive attendance – mark when students are present • Audit exceptions • Pull registration records • Select arbitrary time period • Compare all factors

  11. CAP/Growth/COLA & Deficit Definitions • CAP – Maximum student ADA hours which will be reimbursed by the CDE • Growth – Allowable percentage increase in CAP • COLA – Cost of living adjustment added to base salary to account for increased cost of providing services to the community • Deficit [funding] – State has insufficient money to pay capped ADA so it only pays 80%

  12. CAP/Growth/COLA & Deficit • When state money is tight CAP ADA maximum revenue limit is based on a prior year • Growth allows percentage (i.e. 2%) to be added to base (CAP) to compensate for growth • COLA can be added to base • It takes 18 months to find out what your actual revenue limit – therefore • Districts operate on an estimated budget which may not be their actual budget determine 18 months following beginning of fiscal year

  13. Estimated ADA & IncomeExample District X located in San Bernardino County • District X ADA unit revenue limit = $2600 • SB County retains computational unit (comp unit) for operating expenses • District X receives actual revenue limit of $2000 • 1 ADA unit = 525 hours • 1 student attending 525 hours • Group of students attending 525 hours jointly • Class approved for 180 requires 3 student attending every day to generate 1 unit of ADA • Build in attendance factor of 0.75 into budget to compensate for absences

  14. Budget Strategy • Compute costs first • Fixed costs = mandatory costs • Discretionary costs = money you can play with • Compute fixed costs • Add discretionary costs • Calculate backwards to determine # students necessary to run class

  15. Budget Strategy cont’ • Lottery money not capped; paid per ADA unit • Where you can “hide” money to provide cushion • 4000 accounts: Books and Supplies • 5000 accounts: Contracted services and other operating expenses • 6000 accounts: New equipment • You didn’t hear it from me • Indirect costs – Local, State, Federal

  16. Program Budgets • Object codes are buried in 23 digit budget account number 01 – 304 – 40 – 4310 – 000 – 000 Federal $ or district match Funding sourceobject code from budget 01 = general funds 08 = adult ed (cannot be mingled with general funds)

  17. Print example budget for reference before continuing

  18. Program BudgetsEstimated ADA & Income Formula # sections X # slots X 180 hrs X 0.75÷ 525 hrs =20.57 X $1900 = $41142 2 classes20 kids(1 ADA) (total ADA)(gross income) (attendance factor) (revenue unit/computational unit) (2 sections @ 180 hrs ea = total hrs)

  19. Program BudgetSalaries • Calculate salaries with 4-5% COLA • Contract teachers = full-time • Hourly teachers = part-time • Contract is part of bargaining unit • Salary schedule example $40,000/yr prorated @ $25/hr/day + prep time = ROP cost Prep time ~ 40% of salary = ~ $16000 • Part-time @ $25/hr @ 2 hrs/day for 180 days = $9000 • Full-time @ $25/hr @ 6 hrs/day for 180 days = $27,000 • Full-time Prep time @ 40% = $27,000 X 40% = $10,800 • Total Full-time salary + prep = $27,000 + $10,800 = $37,800

  20. Program Budgets1000 Certificated Salaries (fixed) • 1110 Certificated employees = credentialed faculty 1 teacher X 8 hrs/day X 180 days @ $18/hr = $25,920 of includes 1 hr prep/day annual budget • 1140 Substitute salaries 10 days @ $75/day = $750 annually • Total 1000 Certificated Salaries annually $26,670

  21. Program Budgets2000 Classified Salaries (fixed) • Classified Staff – non-credentialed support staff • 2100 Vocational Technical Assistant • 2300 Clerical staff

  22. Program Budgets3000 Employee Benefits (fixed) • 3100 State Teachers’ Retirement System 8.25 % X $26,670 (1000 total) = $2201 • 3200 Public Employees’ Retirement Fund • 3300 Medicare 1.45 % X $26,670 (1000 total) = $387 • 3350 Alternative Retirement System • 3400 Health and Welfare Benefits $5500 X 1 (# FTE - full-time equivalent FTE) = $5500 • 3500 State Unemployment Insurance 0.05 % X $26,670 (1000 total) = $14 • 3600 Workers’ Compensation Insurance 1.5 % X $26,670 (1000 total) = $401

  23. Program Budgets4000 Books and Supplies (discretionary) • 4100 Textbooks • 4200 Other Books • 4300 Instructional Supplies

  24. Program Budgets5000 Contracted Services andOther Operating Expenses (discretionary) • 5100 Consultant Services • 5110 Approved In-service Activities(see program description form) 1 teacher X $60 X 3 days (3 max, 1 county, 2 district) = $180 • 5200 Travel/Conference • 5400 Insurance • 5500 Utilities and Housekeeping Services • 5600 Contracts, Rents, and Leases • 5630 Rents and Leases • * 5690 Student Transportation

  25. Program Budgets6000 New Equipment (discretionary) • * 6490 Equipment (Attach list of equipment cost and vendor) • * 6590 Equipment Replacement Program BudgetsNon-Coded Support Services (fixed) • District operating expense decentralized programs Subtotal all items $35,353 X 15% = $5303 without asterisks (*) (not to exceed 15%)

  26. Program BudgetsEnrollment Management • Minimum Target 12 students X 180 days X 6 hrs/day = 12,960 hrs 12,960 hrs X 90% attendance = 11,644 hours 11,644 hours ÷ 525 (1 ADA) = 22.21 total ADA 22.21 total ADA ÷ 5 hrs/day = 3.7 ADA/hr • Target 15 students X 180 days X 6 hrs/day = 16,200 hrs 16,200 hrs X 90% attendance = 14,580 hrs 14,580 hours ÷ 525 (1 ADA) = 27.77 total ADA 27.77 total ADA ÷ 5 hrs/day = 4.63 ADA/hr

  27. Fee-based Classes • Locally designed and operated classes • Demand driven curriculum content • Most common in adult education programs • Fee charged per student • Fee paid by student • Start-up costs more expensive than maintenance costs Estimated costs ÷ # expected students = charge for class

  28. Budgetary Record Keeping • Perkins = Federal funding • Mandatory inventory control • Requires Vocational Education Act (VEA) tag VEA 131 – 98 – 4671 Secondary fundsbudget yearinventory # • Second tag to identify ROP ownership • Must notify Federal government if • Taken out of service • Becomes obsolete

  29. PO’s, Requisitions, Bid Limits,& Quote Limits • Requests require requisition • PO issued to authorize order • Quote limit = expenditures over $25,000 requires 3 quotes • Bid limit = public notice with sealed bids

  30. Time Sense • Time sense refers to the time students are in classroom for ADA • Business department and instructors have different time senses • Business department doesn’t care students are sitting in front of computers that don’t work as long as they are in class • Instructor are concerned with productive classroom hours • You need an instructor time sense for TQM

  31. Annual Reports and Documentation • Annual Reports include: • ADA - Annual Daily Attendance • PBA – Performance Based Accountability • Follow-up Data • CCR – Coordinated Compliance Review • OCR – Office Civil Rights review • Documentation • Use of transferred funds • Transfer funds & amend budgets by end of fiscal year

  32. Other Considerations • Track open POs and how much is owed • Applications concerns • Format must be precise • Due dates must be met • Deadline cutoffs are absolute

  33. Estimated Budget Overview Staff Development (discretionary) Other Utilities Capital Outlay Salaries And Benefits Facilities Instructional Materials & Supplies

  34. Ready – Set - Go To your Funding & Budgetary Procedures Assignment Good Luck!