Mt' Diablo Unified School District Cumulative Impact of Revenue and Expenditure Changes 20042005

1
Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
2
Prior-Year Deficit

• Due to a 1.2 reduction in state revenue in
  2003-04, the district spent 1.8 million more
  than received.

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Prior-Year Deficit
4
Revenue Limit

• Increase in state funding in basic amount
  received per student
• 4.3 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Revenue Limit
6
Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005Cumulative Balance

• The blue line on the chart shows
  the cumulative impact on the budget.

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Revenue Limit
8
Deficit Reduction

• Decrease in state budget deficit of 0.9
• 1.5 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Deficit Reduction
10
Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Deficit Reduction
11
Equalization

• Additional funding to equalize revenue between
  school districts of 29.49 per student
• 1.0 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Equalization
13
Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Equalization
14
Declining Enrollment

• California school districts receive the greater
  of the current or prior-year student attendance.
  Mt. Diablo Unified enrollment is declining, so
  current-year funding is based on 2003-04
  attendance resulting in a loss of 300 students
• 1.6 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Declining Enrollment
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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Declining Enrollment
17
Decrease in Special Ed. Revenue

• Special Education revenue was decreased by
  reduction to funding for Licensed Child Institute
  students, reduction to Federal Local Assistance
  Grant, and other reductions in Special Education
  funding
• 1.0 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Decrease in Special Ed. Revenue
19
Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Decrease in Special Ed. Revenue
20
Loss of Other Revenue

• Loss of one-time and other revenue on page 13 of
  the 2004-05 Adopted Budget
• 1.0 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Loss of Other Revenue
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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Loss of Other Revenue
23
Health Benefits Increase

• Increase of 23.71 for CalPERS health benefits
  dental and vision increase SB1464-required
  increase to MDEA health premiums
• 2.1 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Health Benefits Increase
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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Health Benefits Increase
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Staffing Changes

• Net result of staffing reductions, staffing
  additions through September 14, 2004, step and
  column increases, and rehire savings
• 0.5 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Staffing Changes
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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Staffing Changes
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Workers Compensation Increase

• Increase in rate for Workers Compensation
  insurance
• 0.6 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Workers Comp. Increase
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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Workers Comp. Increase
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Increase in Special Education Costs

• Increase in staffing and costs for Special
  Education students served by Contra Costa SELPA
• 0.5 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Special Ed Costs
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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Special Ed Costs
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Utilities Costs

• Increase in gas, electricity, water, sewage, and
  garbage. Includes 86,400 for Delta View
  Elementary
• 0.4 million

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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Utilities
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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005
Utilities
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Mt. Diablo Unified School DistrictCumulative
Impact of Revenue and Expenditure
Changes2004-2005