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More details regarding Clayton Valley HS costs

By Theresa Harrington
Monday, November 7th, 2011 at 6:37 pm in Education, Mt. Diablo school district.

After studying the spreadsheets provided to me by the Mt. Diablo school district, I had some additional questions, which I emailed to CFO Bryan Richards.

Here are the questions and his responses, which I received in an email:

“Q. What was the Base Revenue Limit for 2010-11?

A. The Undeficited Revenue Limit was $6,346.02 per unit of ADA (Average Daily Attendance). The Deficited (and therefore funded) Revenue Limit was $5,206.08 per unit of ADA.

Q. Are the unrestricted expenditures solely funded by the revenue limit, or do they include other revenue sources?

A. They are primarily funded through revenue limit sources, but are funded through other sources as well. At each reporting period one of the pie graphs in the Power Point shows the various sources of unrestricted funding. For the 2010/11 actuals, unrestricted revenue broke down as follows:

a. Revenue Limit Sources 80.92 percent

b. Federal Revenue 0.28 percent

c. Other State revenue 16.76 percent

d. Other Local revenue 2.04 percent

Q. Of the 2010-11 revenue limit, how much per ADA was allocated to Clayton Valley HS last year?

A. Revenue Limit dollars are not allocated by school site. Unrestricted expenditure dollars are allocated by school site.

Q. Of the $6.7 million unrestricted in CVHS expenditures, what amount was spent on: teachers’ salaries and benefits, administrators’ salaries and benefits, and classified salaries and benefits (broken down by each category)? What was the remaining amount spent on?

A. Please note that at this level benefits are not broken down by employee type, but consolidated by benefit type.

SACS fund 01; resource 0000-1999; site 323; object code 1000-7999

Net
=============

** Total 1100 $3,938,112.36 Teachers

** Total 1200 $113,932.35 Certificated Pupil Support

** Total 1300 $355,437.25 Certificated Management

** Total 2200 $284,262.48 Classified Support Salaries (M&O, custodial, etc)

** Total 2400 $246,832.88 Clerical & Technical Support Salaries

** Total 2900 $427.25 Classified Other Salaries

** Total 3100 $353,503.72 STRS

** Total 3200 $70,134.88 PERS

** Total 3300 $106,255.47 Soc Sec & Medicare

** Total 3400 $549,793.45 Health, Dental, Vision

** Total 3500 $34,211.86 SUI

** Total 3600 $140,592.44 Worker’s Comp

** Total 3700 $119,799.55 Post-retirement Health

** Total 3800 $11,232.37 PERS Reduction

** Total 3900 $1,303.88 Other benefits

** Total 4100 $6,041.52 Textbooks

** Total 4200 $3,652.93 Other Books

** Total 4300 $86,032.32 Supplies

** Total 5200 $14,668.02 Travel & Conference

** Total 5500 $259,446.86 Utilities

** Total 5600 $2,027.30 Rentals, Repairs & Maintenance

** Total 5700 $1,013.73 Intraprogram Support (Print Shop, Maintenance, etc)

** Total 5800 $3,712.33 Services & Other Operating Expenditures

** Total 5900 $1,195.45 Communications (includes telephone, postage, etc)

** GRAND TOTAL ** $6,703,622.65

Q. What is included in the nearly $2.2 million allocated for CVHS restricted expenditures?

A. These are the site based expenses in categorical programs.

Q. What is included in the nearly $1.5 million for unrestricted central services?

A. All expenditures generated by sites that do not produce ADA are allocated to all those that do in a prorated portion based on the ADA generated. This is part of the calculation of the per pupil district wide expenditures on the school accountability report card.

Q. What is included in the nearly $3.4 million for restricted central services?

A. All expenditures generated by sites that do not produce ADA are allocated to all those that do in a prorated portion based on the ADA generated. This is part of the calculation of the per pupil district wide expenditures on the school accountability report card.

Q. Why is the restricted central services allocation higher than the restricted site allocation?

A. Many categorical programs and district wide maintenance services are administered in a central site code for the benefit of all schools rather than by having individual expenses at each school. Expenditures coded centrally must be spread out to the sites via the per ADA calculation described above.

Q. You reported that the district has $7.6 million more in its ending fund balance than anticipated. Could this help buffer the financial impact of the charter?

A. The district’s higher fund balance is primarily due to carryover in various programs at school sites that anticipate spending their funds in the current year. It is not anticipated that the funding would be available for the purpose you describe. Additionally, fund balance is one time funding, like a savings account. Whereas, the revenue losses related to the charter school are ongoing. One time funds cannot cover ongoing costs well as they run dry after one use.”

This explains why the unrestricted per student allocations don’t exactly match the revenue limit. In looking at the spreadsheet, the only schools that received more than the revenue limit amount of $5,206.08 in 2010-11 were the small necessary high schools and Olympic HS.

To give context to the above questions, here is a breakdown of the total Clayton Valley HS budget for 2010-11:

Annual ADA: 1753.82

Direct unrestricted costs: $6,703,622.65 ($3,822.30/ADA)
Unrestricted central services: $1,449,129.74 ($826.27/ADA)
TOTAL UNRESTRICTED COSTS: $8,152,752.39 ($4,648.57/ADA)

Direct restricted costs: $2,199,586.91 ($1,254.17/ADA)
Restricted central services: $3,397,225.95 ($1,937.04/ADA)
TOTAL RESTRICTED COSTS: $5,596,812.86 ($3,191.21/ADA)

TOTAL COMBINED COSTS: $13,749,565.25 ($7,839.78/ADA)

Total Direct Costs: $8,903,209.56 ($5,076.46/ADA)
Total Central Services: $4,846,355.69 ($2,763.32)

Total going toward direct costs: 65 percent
Total going toward central services: 35 percent

Does this budget seem reasonable?

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