El Segundo Unified School DistrictBudget Study Session – 2010-2011 First Interim

December 7, 2010

First Interim Multi-Year Projections - Includes Staff Cuts and Increased Class Size to balance the 2012-13 Only

2

Assumptions: 2010-11

Includes additional revenue limit based on the State Budget Cash Deferral – approximately 30% or $5,100,000 Designated for Revenue Limit Cash Deferral $900,000 from ending fund balance Five furlough days for all staff

2011-12 Use carry over revenue limit to balance the budget Staffing levels remain the same as prior year Last year of K–3 CSR Flexibility No COLA - No revenue limit increase Use of Federal Jobs Revenue

2012-13 Must make reductions/ cuts to balance

Reduced Administrative staff Reduced certificated staff Reduced classified staff Increase class size in grades 6-12

K-3 Class Size Reduction staffed at 20:1, No flexibility from the State Includes revenue limit increase – COLA 1.90%

3

Tier III – Categorical RevenueAll Other State Revenue Funding Deficit TotalArts and Music Block Grant 46,968.00 0.9700 45,559.00 CAHSEE Instruction and Services 9,880.00 1.0000 9,880.00 California English Language Development Test 600.00 Child Oral Health Assessment Program 1,205.00 9th/10th Grade Math/English 108,175.00 0.9700 104,930.00 Deferred Maintenance 2007-08 153,221.00 0.7027 107,665.00 Gifted and Talented Education   19,734.00 0.9700 19,142.00

Instructional Materials Funding 183,317.00 1.0000 183,317.00 Math and Reading Professional Development Program 6,011.00 Math and Reading Professional Development Program- ELL 6,011.00 Peer Assistance and Review 12,897.00 0.9700 12,510.00 Professional Development Block Grant 132,415.00 0.9700 128,443.00 Pupil Retention Block Grant 99,161.00 0.9700 96,186.00 Safety Grant 27,497.00 0.9700 26,672.00 School and Library Block Grant   142,079.00 0.9700 137,817.00 Special Education Reimbursement 10th of 10 payments 12,319.00 STAR Testing 6,000.00 Supplemental School Counseling   103,015.00 0.9700 99,925.00 Teacher Credential Block Grant

$ 1,004,192.00

4

Major Changes from May Revision to the Final Budget May Revision: Reduced revenue limits by $1.5 billion

Final Budget: Fully restores revenue limit cut Increase for El Segundo Unified School District of $825,000

May Revision: “Fully funded” negative 0.39% COLA Final Budget: Holds school agencies harmless from negative COLA

Increase for El Segundo Unified School District of $80,000

May Revision: No funding for prior-year mandates Final Budget: $300 million in one-time mandate funds, of which

$100 million is for 2010-11 claims and $200 million is for prior-year claims allocated on a per-ADA basis Increase for El Segundo Unified School District of $70,000 in One-Time funds

May Revision: Suspended existing AB 3632 special education county mental health mandate

Final Budget: No suspension of mandate to county mental health

5

Enrollment Actuals and Projections

6

K- 3 Class Size Reduction Enrollment Scenarios 1 and 2

7

K- 3 Class Size Reduction Enrollment Scenarios 3 thru 5

8

K- 3 Class Size Reduction Cost/ Savings for Scenarios 1 thru 5 - Combined Elementary Sites

9

K- 3 Class Size Reduction Cost/ Savings for Scenarios 1 thru 5 – Center Street Elementary Site

10

K- 3 Class Size Reduction Cost/ Savings for Scenarios 1 thru 5 – Richmond Street Elementary Site

11

General Fund – Unrestricted Ending Fund Balance

12

2006/07 2007/08 2008/09 2009/10 2010/11$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$1,812,713

$2,448,186

$3,156,276

$2,189,817 Designated for

Economic Uncertainties –

$1,820,405

New Rev-enue Limit- Cash Defer-ral$900,000

$2,720,405

Cafeteria Fund 13 – Ending Fund Balance

13

2006/07 2007/08 2008/09 2009/10 2010/11$0

$50,000

$100,000

$150,000

$200,000

$250,000

$146,075

$137,916 $129,918

$170,940

$197,597

Special Reserve Fund 17 – Ending Fund Balance

14

2006/07 2007/08 2008/09 2009/10 2010/11$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$577,003

$555,197 $569,260$577,383

$258,136

Deferred Maintenance Fund 14 – Ending Fund Balance

15

2006/07 2007/08 2008/09 2009/10 2010/11$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

$900,000

$1,000,000

$743,854

$949,274 $945,867

$878,764

$685,938

Post Employment Retiree Benefits Fund 20 – Ending Fund Balance

16

2006/07 2007/08 2008/09 2009/10 2010/11$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

$1,600,000

$1,303,910

$1,402,387$1,347,967

$1,282,200$1,165,022

Developer Fees Fund 25 – Ending Fund Balance

17

2006/07 2007/08 2008/09 2009/10 2010/11$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$314,897

$458,424

$562,699

$605,255$634,522

County Facilities Fund 35 – Ending Fund Balance

18

2006/07 2007/08 2008/09 2009/10 2010/11$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$2,538,588$2,528,728 $2,475,325 $2,535,325

$1,401,779

Thank You

19