UPDATE ON BUDGET
TOPICS:
•
•
•
•
Governor’s Budget Proposal
LCFF
LCAP
SFUSD Budget Development
San Francisco
Unified School
District
Presentation to
Committee of
the Whole
February 18 th ,
2014
1
GOVERNOR’S
PROPOSED BUDGET
FOR 2014-15
2
SUMMARY OF THE GOVERNOR’S
PROPOSED BUDGET FOR 2014-15
 California still ranks among the bottom tier of states in perpupil spending for education as well as in other measures
 Under LCFF, school districts across California will see an
increase in per-pupil funding
 Some districts will see larger growth in funding than others
 For SFUSD, per-pupil average daily attendance (ADA) funding
is currently below the level received in 2007-2008
 Major K-12 proposals include:
 $5.5B in one-time and ongoing funds to eliminate inter-year deferrals
 $4.5B in additional funding to continue implementation of LCFF
 $33.3M to fund a 0.86% statutory COLA for categorical programs outside
of the LCFF
3
CALIFORNIA LAGS THE NATION
 California’s staffing ratios continue to grow, causing increased
pressure on staff and students
Source: School Services of California
4
SUMMARY OF THE GOVERNOR’S
PROPOSED BUDGET
Budget Continues to Invest in Education
(Proposition 98 Dollars in Billions)
$75.0
$70.0
$65.0
$60.0
$58.3
$56.6
$61.6
$64.5
$67.0
$69.6
$56.8
$55.0
$50.0
$47.2
$45.0
$40.0
2007-08
2011-12
Source: Governor's Budget Summary, page 5
2012-13
2013-14
2014-15
Proposed
2015-16
Estimated
2016-17
2017-18
5
LOCAL CONTROL
FUNDING FORMULA
Simplicity
Flexibility
Transparency
Intent of
LCFF
Performance
-focused
Accountability
Equity
6
OVERVIEW OF THE LOCAL CONTROL
FUNDING FORMULA
 The 2013-14 state enacted budget replaces the old K-12 finance
system with a new methodology for funding K-12 education
 Revenue Limits and numerous state categorical grants with many
rules on spending are eliminated and replaced by a base grant
with 2 grade-span adjustments and supplemental and
concentration grants
 Maintains 2 existing categorical funding streams as add-ons
 Targeted Instructional Improvement Block Grant (TIIBG)
 Home to School Transportation
 requires districts to spend at least the same amount of funds received from
the state for H/S transportation as spent in 2012-13
7
LCFF PROPOSAL FOR 2014-15
 State budget proposes $4.5 billion for continued implementation
of the LCFF
 New funding is estimated to close the gap between 2013-14
funding levels and LCFF full implementation targets by 28%
 Combined with elimination of 12% of the gap in 2013-14, the
new formula would be over one-third of the way toward
implementation in the first 2 years
 2014-15 LCFF growth provides an average increase in per-pupil
funding of 11%, or $751 per ADA
 The actual dollar amount each district receives is different and
will depend on:
• The district’s ADA in each grade span
• Population of EL, LI and Foster Youth students as a percentage of
district’s total enrollment
8
CHANGES IN FUNDING METHODOLOGY
DUE TO LCFF
LCFF Supplemental &
Concentration Funding
Provided to address needs of EL, LI &
foster youth
Numerous State
Categorical Funds
For specific purposes with
many rules
LCFF Base Grant
Revenue Limit
Same for every school district, with
adjustments based on grade level
Based on historical amounts
per student with
many adjustments
Pre-LCFF
Target LCFF
9
HOW LCFF FUNDS DISTRICTS
PER STUDENT
BASE AMOUNT
ADJUSTMENTS
Grade Level
$$
Demographics
(Low income, English Learner,
and/or Foster Youth)
This slide shows images that illustrate how the Local Control Funding Formula works. LCFF provides the same amount
of funding per student with two adjustments (1) grade level and (2) demographics.
Source: WestEd
10
CLASSIFICATION OF STUDENTS FOR
LCFF
English Learners
(EL)
Low Income
(LI)
• Based on Home
Language Survey and
California English
Language
Development Test
(CELDT)
• No time limit for
funding
• Reclassified students
(Fluent English
Proficient) will no
longer generate
additional funding
• Qualify based on free
and reduced price
meals eligibility.
Foster Youth
(FY)
• Foster youth are students
who have been placed
into an institution, group
home, or private home of
a state-certified caregiver
or under the placement
and care of the county
welfare department,
county probation
department or tribal
organization.
• All foster youth qualify as
Low Income students.
11
LCFF FUNDING FOR 2 DISTRICTS WITH SIMILAR
ENROLLMENT BUT DIFFERENT STUDENT
DEMOGRAPHICS
$600
Funding $000’s
$500
Concentration Grant
$400
Supplemental Grant
$300
9-12 CTE
K-3 Class Size Reduction
$200
Base
$100
$-
District A
(60% EL, LI &
Foster Youth)
District B
(85% EL, LI &
Foster Youth)
12
LCFF-TARGET ENTITLEMENT RATES FOR
2014-15
Factors
K-3
4-6
7-8
9-12
2013-14 Base Grant per ADA
$6,952
$7,056
$7,266
$8,419
COLA @ 0.86%
$60
$61
$62
$72
2014-15 Base Grant per ADA
$7,012
$7,117
$7,328
$8,491
Grade Span Adjustment Percentage
10.40%
Grade Span Adjustment Amount
$729
-
-
$221
Adjusted Base Grant per ADA
$7,741
$7,117
$7,328
$8,712
Supplemental Grant per ADA-20% of adjusted base
grant for each eligible LI/EL/FY student
$1,548
$1,423
$1,466
$1,742
Concentration Grant per ADA-50% of adjusted base
grant for eligible students exceeding 55% of
enrollment
$3,871
$3,559
$3,664
$4,356
2.60%
13
SFUSD-LCFF TARGET ENTITLEMENT
SUMMARY
LCFF Entitlement Components
($ Millions)
Assumes 67%
LI/EL/FY
unduplicated count
K-3 Adjustment
$13 MM
3%
Base Grant
$370 MM
80%
High School Adjustment
$3 MM
1%
Supplemental Grant
$52 MM
11%
Concentration Grant
$23 MM
5%
14
THE LOCAL CONTROL
AND ACCOUNTABILITY
PLAN (LCAP)
15
THE LOCAL CONTROL AND
ACCOUNTABILITY PLAN (LCAP)
 The state enacted budget establishes a set of new rules for
 how funds will be spent to provide high-quality educational programs
 promoting transparency and accountability in the expenditure of funds
 Districts and charters are required to adopt LCAPs every three years
starting in July 2014, and update these plans annually
 Districts and charters are required to use the LCAP template
adopted by the State Board of Education (SBE)
 SFUSD Charter Schools are also required to produce LCAPs prior to
July 1, 2014, and Annual Updates thereafter
 SFUSD will require the charter schools to submit LCAPs along with adopted
budgets prior to July 1
 As part of the district oversight responsibility, SFUSD will review charter
LCAPs for alignment with State Priorities, the charter school budget, and the
charter school’s approved petition
16
A NEW WAY OF THINKING
OUR OLD PARADIGM FOCUSED ON INPUT…
…BUT LCFF IS FOCUSED ON OUTCOMES.
How much
money
do we have?
What are the
audit
requirements
and penalties?
Program
Decisions
How do we
comply with
state law?
PROGRAM
DECISIONS
What are we
allowed to use
the money for?
What are our
achievement
goals?
What are our
expectations for
students?
What programs /
services are
achieving desired
results?
What must we
do to improve
conditions of
learning, school
climate and
increase
engagement?
What can we
accomplish in
three years?
How will we
measure our
progress?
Based on the
resources
available,
what actions
and activities
will we
implement
next year?
17
THE EIGHT STATE PRIORITY AREAS
Engagement
5. Student
Engagement
3. Parental
Involvement
4. Student
Achievement
Pupil Outcomes
6. School
Climate
8 State
Priority Areas
8. Other
Student
outcomes
1. Basic
Services
7. Course
Access
2. Common
Core State
Standards
Implementa
tion
Conditions of Learning
18
THE THREE LCAP ELEMENTS
STAKEHOLDER ENGAGEMENT
(SECTION 1 OF LCAP TEMPLATE)
GOALS AND PROGRESS INDICATORS
(SECTION 2 OF LCAP TEMPLATE)
ACTIONS, SERVICES, AND EXPENDITURES
(SECTION 3 OF LCAP TEMPLATE)
19
STAKEHOLDER ENGAGEMENT
(SECTION 1)
 Districts must solicit input from various stakeholders in the
development of the LCAP
 Must demonstrate evidence of stakeholder engagement, describe how
stakeholders were involved, and what impact that engagement had on
the development of the plan
 Stakeholders are school district employees, parents, and students
• Present proposed plan to a parent advisory committee
• Present plan to a separate EL parent advisory committee if ELs comprise at
least 15 percent of district ’s enrollment or district has at least 50 EL students
enrolled
• District must respond in writing to the comments of the advisory committees
20
GOALS AND PROGRESS INDICATORS
(SECTION 2)
 LCAPs must include a description of the district ’s annual goals in each
of the eight state-identified priority areas
 Must include both district-wide goals and goals for each numerically significant
student subgroup
 To be numerically significant, a district must have at least 30 students in one of
these subgroups
 Exception is foster youth for which a district must have at least 15 students
 Examples of subgroups include:
 Racial/Ethnic Subgroups: Black/African American, American Indian/Alaska Native,
Asian, Filipino, Hispanic/Latino, Native Hawaiian/Pacific Islander, White, 2+ races
 Other Subgroups: Socioeconomically Disadvantaged, English Learners, Students with
Disabilities, Foster Youth
 The annual update of the LCAP must include
 a review of the progress made in the past fiscal year towards the goals
 a description of any changes to the goals
21
ACTIONS, SERVICES AND EXPENDITURES
(SECTION 3)
 Districts must include a description of the specific actions they
will take to achieve annual goals identified in Section 2
 Specific actions must be aligned with the district ’s adopted budget
 Must provide a listing and description of the expenditures required to
implement the specific actions
 Must indicate where these expenditures are found in the district’s budget
 Must “increase or improve services” for EL/LI/FY students in proportion to
the increase in funds apportioned on the basis of the number and
concentration of those students
22
LEVELS OF ENGAGEMENT AS REQUIRED
BY STATUTE
4
3
2
1
Consultation with:
Teachers
Principals
School personnel
Pupils
Local bargaining
units
Present for review and
comment to:
Opportunity for public
input:
Parent advisory
committee
English learner parent
advisory committee
The superintendent
must respond in writing
to comments received
Notice of the
opportunity to submit
written comment
Public hearing
The superintendent
must respond in
writing to comments
received
Adoption of the plan:
Adopted concurrent
with the LEA’s budget
Submitted to COE for
approval
Posted on district
website
COE posts LCAP for
each district/school or
a link to the LCAP
23
SCHOOL DISTRICT LCAP ADOPTION
PROCESS
Solicit written
comments on
proposed plan from
public
Develop Proposed
Plan
Present proposed
plan to parent
advisory committees
for review and
comment
Solicit
recommendations
and comments from
the public in hearing
Respond in writing to
comments of parent
advisory committees
Adopt plan in public
hearing
Districts are required to hold a minimum of two public hearings to
discuss and adopt their LCAPs
• One public hearing to solicit recommendations and comments from
public regarding proposed plan expenditures
• Subsequent hearing to officially adopt/update the LCAP
Consult with school employees, parents, and students
24
SFUSD LCAP DEVELOPMENT TIMELINE
5/27: Share Draft Plan of
LCAP for Public Comment
Consultation with Employee Groups
LCAP Draft Presentation
to PAC and DELAC
Focus Groups with Students
Community Conversations led by
PAC and DELAC
3/1: School
Site Planning
Retreat
February
March
Reports of findings from Community
Outreach and Public Forums
Public Forum & Survey
Distribution
April
SFUSD provides written
responses to written comments
6/24: BOE votes on LCAP
May
June
25
SFUSD BUDGET
DEVELOPMENT
26
RECENT HISTORY OF REVENUE LIMIT
FUNDING FOR SFUSD
$6,697
$6,700
Dollars Per ADA
$6,367
$6,342
$6,808
$6,485
Loss of cost
of living
adjustment
(COLA)
$6,105
$5,776
$5,700
$5,776
$4,700
2007-08
$5,626
$5,274
$5,203
$5,149
2010-11
2011-12
$4,945
2008-09
2009-10
Projected Statutory COLA
© 2013 School Services of California, Inc
Flat Funding
2012-13
Loss of
baseline
$5,630
dollars
Under LCFF,
excludes
categorical
2013-14
Actual Funding
27
UNRESTRICTED SFUSD REVENUE AND
EXPENDITURE LEVELS
Five Year Summary
Dollars (Millions)
$470.0
$466.5
$450.0
$446.4
$430.0
$427.9
$413.5
$410.0
$399.1
$390.0
$388.4
$370.0
$371.4
$350.0
Net
$17M
FY 10-11
Actual
Revenue
$394.1
Net
$(5)M
FY 11-12
Actual
$398.8
$454.7
Net
$12M
Net
$(19)M
Net
$(15)M
FY 12-13
Actual
Fiscal Year
FY 13-14
Projected
FY 14-15
Projected
Expenditure
28
UNRESTRICTED GENERAL FUND
ENDING FUND BALANCE
Five Year Summary
$60.0
$55.8
Dollars (Millions)
$50.0
$40.0
$40.3
$30.0
Net
$(5)M
$50.8
$35.1
Net
$(15)M
$36.1
$29.3
$20.4
$20.0
$10.0
Net
$(19)M
$17.5
Net
$12M
$13.2
$1.6
$15.5
$15.7
$15.7
$16.0
$16.1
FY 10-11
FY 11-12
FY 12-13
Actual
Fiscal Year
FY 13-14
FY 14-15
$Actual
Actual
Required Reserves
Projected
Projected
Undesignated Fund Balance
29
UNRESTRICTED BASELINE
MULTI-YEAR PROJECTIONS
FY 2012-13
Actuals
FY 2013-14
Budget
A. Revenues
-Revenue Limit / LCFF
-Federal
-State
-Local
Total Revenues
FY 2014-15
Projected
Budget
FY 2015-16
Projected
Budget
FY 2016-17
Projected
Budget
261.39
0.43
94.36
42.68
398.86
362.91
0.43
21.34
43.26
427.94
400.97
0.43
21.44
43.62
466.46
410.44
0.43
21.44
42.49
474.80
419.64
0.43
21.44
39.23
480.74
B. Expenditures
Total Expenditures
Other Financing Sources/Uses
Total Expenditures
399.10
14.45
413.55
432.76
13.72
446.48
441.26
13.44
454.70
450.67
13.44
464.11
454.79
13.44
468.23
C. Net Incr/(Decr) in Fund Balance (A-B)
D. Beginning Fund Balance
E. Ending Fund Balance (C+D)
F. Designated Reserves
G. Undesignated Fund Balance (E-F)
(14.69)
50.76
36.07
15.68
20.39
(18.55)
36.07
17.53
15.97
1.55
11.76
17.53
29.28
16.09
13.19
10.69
29.28
39.97
16.22
23.75
12.51
39.97
52.47
16.35
36.12
($ millions)
1. LCFF Revenue assumes a 67% unduplicated count of LI/EL/FY students for supplemental & concentration grants
2. Projected expenditures include a 1% step & column adjustment for salaries. Includes a 3% increase in district’s contribution to Special Ed in
FY 2014-15. All other expenditures and contributions projected to remain unchanged
30
RESOURCE ALLOCATION MATRIX
Shortfall
Total
Fund-raising
Other RGF
DCYF
QTEA
PEEF
LCFF SCG
LCFF Base
PRIORITY
Cost Estimate
Potential Resources
Collective Bargaining
Six Strategies for
Success
WSF / Direct Site Allocations
Common Core Implementation (including Curriculum, PD, Smarter Balanced Assessments)
Response to Instruction and Intervention (Academic and Behavioral)
College and Career Readiness
MTSS (including Supt's Zone)
Vision
2025
Family Engagement
Highly Qualified Teachers, Leaders, and Staff
Common Planning Time
Student Discipline
Out of School Time
African-American Achievement and Leadership
Technology (including Teacher and Student Devices, Wireless, etc.)
Additional Priorities include: Special Education, Transportation, EL/Multilingual services, World Languages,
Seven-Period Day, Student Nutrition, Fund Development, Early Education, Facilities, Business Services, Other
(add others as appropriate)
31
SFUSD LCAP & BUDGET
DEVELOPMENT TIMELINE
5/27: Share Draft Plan of
LCAP for Public Comment
Consultation with Employee Groups
LCAP Draft Presentation
to PAC and DELAC
Focus Groups with Students
Community Conversations led by
PAC and DELAC
Reports of findings from Community
Outreach and Public Forums
3/1: School
Site Planning
Retreat
February
SFUSD provides written
responses to written comments
6/24: BOE 2nd
Reading on LCAP
Public Forum & Survey
Distribution
March
April
2/21: Sites receive
allocations
May
June
6/24: BOE 2nd
Reading on Budget
4/18: Central
budgets due
6/17: COW
3/28: Site budgets and
BSCs due
6/10: BOE 1st
Reading
6/3: COW
3/29 – 6/3: Budget reviews and development of budget
32
APPENDIX
33
COMPONENTS OF THE LCFF
1. BASE GRANT
 Provides a base grant for school districts
• All school districts will receive the same target base rate for each grade
span




K-3
4-6
7-8
9-12
$6,845
$6,947
$7,154
$8,289
• Provides a Cost of Living Adjustment (COLA) to the base grant rates
(1.565% for 2013-2014)
• Total base grant funding is the district’s average daily attendance (ADA)
in each of the 4 grade spans times the grade-span target base rate
34
COMPONENTS OF THE LCFF
2. ADJUSTMENTS TO BASE GRANT
 Adjusts Early Elementary Base Rate
• 10.4% adjustment on the base grant amount, initially $712 per ADA, for
K-3 to provide additional funding for lower class-sizes
• Districts must progress toward an average class size not to exceed 24
students in K-3, unless the district has in place an alternative average
class size in these grades through an existing collective bargaining
agreement
 Adjusts High School Base Rate
• 2.6% adjustment on the base grant amount for 9-12, initially $216 per
ADA
• related to the costs of providing career technical education (CTE) in
high school
35
COMPONENTS OF THE LCFF
3. SUPPLEMENTAL GRANTS
 Provides a supplemental grant for targeted disadvantaged
students
• Equal to 20% of the qualifying student’s adjusted grade-span base rate
• Qualifying students include
 English Learners (EL)
 Low income (LI) as measured by those students eligible to receive free or
reduced-price meals (FRPM)
 Foster youth
• Unduplicated count, i.e. if a student qualifies on the basis of a
combination of any two or three of the above characteristics, the
student can be counted only once
36
COMPONENTS OF THE LCFF
4. CONCENTRATION GRANTS
 Provides a concentration grant
• for districts whose enrollment of EL and LI students exceeds 55% of
their total enrollment
• funded at 50% of the adjusted grade-span base rate for percentage of
targeted students exceeding 55% of the total district’s enrollment
 For both supplemental and concentration grant funding , a district ’s
EL/LI count is based on a three-year rolling average of EL/LI
enrollment
37
ILLUSTRATION OF HOW LCFF WORKS
Source: Legislative Analyst's Office-Budget Outlook
38
WHAT LCFF MEANS FOR SFUSD
Grade
Span
Base Grant
per ADA
FY 13-14
Adjusted Base
Grant
(Base X
1.565% COLA)
FY 12-13
Grade Span
ADA
at P-2
FY 13-14 Base
Grant Funding
(Adjusted Base
Grant X Grade
Span ADA) **
Early Elementary
Adjustment
(10.4% X K-3 Base
Grant Funding)
High School
Adjustment
(2.6% X 9-12
Base Funding)
Supplemental
Grant
(%age
disadvantaged
students X 20%
of Base Grant)
Concentration
Grant
(%age
disadvantaged
students above
55% X 50% of
Base Grant)
K-3
$6,845
$6,952
17,090.45
$118,814,932
$12,356,753
-
$16,789,976
$5,902,726
Gr 4-6
$6,947
$7,056
10,967.89
$77,386,367
-
-
$9,905,455
$3,482,387
Gr 7-8
$7,154
$7,266
6582.78
$47,830,217
-
-
$6,122,268
&2,152,360
Gr 9-12
$8,289
$8,419
14,590.77
$122,835,649
-
$3,193,727
$16,131,760
$5,671,322
49,231.89
$366,867,164
$12,356,753
$3,193,727
$48,949,458
$17,208,794
Total
** The base amount above does not include add-ons for TIIBG and Home to School Transportation
39
LIST OF STATE CATEGORICAL PROGRAMS IN
SFUSD NOW FOLDED INTO THE LCFF
Program Title
 S u p p l e me ntal I n stru cti onal H o u r l y
P ro gram
 A d va nc e d P l a c e m e nt Fe e s
 O ra l H e a l t h A s s e s s me nt
 C S R , G ra d e 9
 CSR, K-3
 A l te r nati ve C re d e nti ali ng
 A d m i n ist rator Tra i n ing
 A r t s & M u s i c B l o c k G ra nt
 CAHSEE
 C e r t i f i cate d S taff M e nto ri ng
 C o m m un ity B a s e d E n g l i s h Tu tori ng
( C B E T)
 D efe r re d M a i nte nanc e
 Ed u catio nal Te c h n ology- C TAP
 I n struc ti onal M ate r ial s F u n d i ng
Re a l i gnm e nt
Progra m Title















G AT E
M at h & Re a d i ng P D
M at h & Re a d i ng P D - E n g l is h L e a r ne rs
M i d d l e & H i g h S c h o o l s C o u n se l ing
N at ional B o a rd C e r t i f i cat ion
Pa ra to Te a c h e r Tra i n i ng
Pe e r A s s i stanc e & Revi ew ( PA R)
P E Te a c he r I n c e nt ive
P ro fe s si onal D eve l o p m e nt B l o c k
G ra nt
P u p i l Rete nt ion
S c h o o l & L i b rary I m p rove me nt
( S L I BG )
S c h o o l S afet y C o m p eti ti ve G ra nt
S c h o o l S afet y V i o l e n ce P reve nt ion
Te a c he r C re d e nti al ing
Eco n o m ic I m p act A i d ( S C E & L E P )
40
STATE LCAP PRIORITY AREAS
 The proposed LCAP template groups the eight state priorities
into three categories for planning purposes
A. Conditions of Learning (State Priorities 1,2, and 7)
 Basic
 degree to which teachers are appropriately assigned and fully credentialed in
the subjects and areas for the pupils they are teaching
 pupils have access to standards-aligned instructional materials
 school facilities are maintained in good repair
 Implementation of Common Core State Standards
 implementation of academic content and performance standards adopted by
the state board for all pupils, including English learners
 Course access
 pupils are enrolled in a broad course of study that includes all of the subject
areas
41
STATE LCAP PRIORITY AREAS
B. Pupil Outcomes (State Priorities 4 and 8)
 Pupil achievement







performance on standardized tests
score on Academic Performance Index
share of pupils that are college and career ready
share of English learners that become English proficient
English learner reclassification rate
share of pupils that pass Advanced Placement exams with 3 or higher
share of pupils determined prepared for college by the Early Assessment
Program
 Other pupil outcomes
 Pupil outcomes in the subject areas described in Ed Code section 51210
42
STATE LCAP PRIORITY AREAS
C. Engagement (State Priorities 3,5 and 6)
 Parent involvement
 efforts to seek parent input in decision making
 promotion of parent participation in programs for unduplicated pupils and
special need subgroups
 Pupil engagement




school attendance rates
chronic absenteeism rates
middle and high school dropout rates
high school graduation rates
 School climate
 pupil suspension and expulsion rates
 other local measures including surveys of pupils, parents and teachers on
the sense of safety and school connectedness
43
CALCULATION OF PROPORTIONALITY FOR
SFUSD (DRAFT)
( P E R S TAT E B O A R D O F E D U C AT I O N R E G U L AT I O N S , J A N U A R Y 1 6 , 2 0 1 4 )
 Seven Steps:
 Step 1
Determine total revenue from supplemental and concentration grants at
full LCFF funding
Total Supplemental & Concentration Grants = $77.5 million
 Step 2
Determine prior year expenditures to support unduplicated pupils
 Estimate district expenditures in 2013-14 on services for EL, LI and foster
youth students that are in addition to expenditures on services provided to
all students, Te estimated amount must be equal to or greater than the
amount of EIA funds expended in the 2012-13 school year
Estimated FY 2013-14 Expenditure on EL/LI/FY students = $57.9 million
44
CALCULATION OF PROPORTIONALITY FOR
SFUSD (DRAFT)
( P E R S TAT E B O A R D O F E D U C AT I O N R E G U L AT I O N S , J A N U A R Y 1 6 , 2 0 1 4 )
 Step 3
Calculate the gap between prior year expenditures and target
supplemental and concentration grant funding (Step 1 minus Step 2)
$77.5 million - $57.9 million = $19.6 million
 Step 4
Calculate the increase in estimated supplemental and concentration grant
funding in the LCAP year
 Estimate the increase in supplemental and concentration grant funding in
2014-15 by multiplying the gap number in Step 3 by the estimated percentage
of the remaining statewide funding gap between current funding and full
implementation of LCFF that is eliminated in the fiscal year for which the
LCAP is adopted as calculated by the Dept. of Finance (estimated at 28.05%)
$19.6 million times 28.05% = $5.5 million
45
CALCULATION OF PROPORTIONALITY FOR
SFUSD (DRAFT)
( P E R S TAT E B O A R D O F E D U C AT I O N R E G U L AT I O N S , J A N U A R Y 1 6 , 2 0 1 4 )
 Step 5
Calculate the total estimated supplemental and concentration grant
funding in the LCAP year
 Calculate the district's estimated supplemental and concentration grant
funding in 2014-15 by adding the gap reduction number above in STEP 4 to
the past year expenditure total from STEP 2
$5.5 million + $57.9 million = $63.4 million
 Step 6
Calculate the base funding in the LCAP year
 Estimate the amount of funding attributable to base grants in 2014-15 by
subtracting the amount calculated pursuant to STEP 5 above from the total
amount of LCFF funding in 2014-15
$402.0 million - $63.4 million = $338.6 million
46
CALCULATION OF PROPORTIONALITY FOR
SFUSD (DRAFT)
( P E R S TAT E B O A R D O F E D U C AT I O N R E G U L AT I O N S , J A N U A R Y 1 6 , 2 0 1 4 )
 Step 7
Calculate the minimum proportionality percentage
 Divide the approximate amount of supplemental and concentration grant
funds by the approximate amount of base grant funds in 2014-15. This
calculation will result in the percentage by which services for LI, EL and FY
students must be increased or improved as compared to the services
provided to all students (STEP 5 divided by Step 6)
$63.4 million divided by $338.6 million = 18.73%
47