Budget analysis

Budget analysis-1999
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Below is an analysis prepared by a very industrious volunteer, who wishes to remain anonymous.

I believe that this provides some useful ideas as to areas where we might reduce our expenses relative

other districts. All of the columns, except the far right column (in bold) are based on annual expenditure

(or revenue) per pupil (ADA). The column at the far right shows how much we would save or lose if

we brought our expenditures per pupil to the average of the selected comparable districts.

Comparison of General Fund Expenditures of BHUSD &
Comparable Districts for 1997-1998 Fiscal Year
Based on State Department of Education J-200 Database
												Difference
				Clare-	El	La	Las	Palos	San	South	Avg.	Adjusted for
TYPE	CATEGORY	BHUSD	Arcadia	Mont	Segundo	Canada	Virgenes	Verdes	Marino	Pasadena	Others	BHUSD ADA
EXP	TOTAL, CERTIFICATED SALARIES	3787	2730	2708	2802	2807	2631	2642	2625	2810	2719	5578164
EXP	TEACHERS' SALARIES	3277	2404	2257	2401	2454	2279	2246	2243	2387	2334	4925289
EXP	SCHOOL ADMINISTRATORS' SALARIES	176	157	162	189	129	155	155	174	175	162	73122
EXP	SUPERVISORS' SALARIES	16	20	5	16	40	23	0	15	24	18	-10446
EXP	LIBRARIANS' SALARIES	46	6	0	0	9	18	7	0	22	8	198474
EXP	GUIDANCE, WELFARE, AND ATTENDANCE SALARIES	187	106	111	126	117	108	99	103	128	112	391725
EXP	PHYSICAL AND MENTAL HEALTH SALARIES	9	4	29	0	10	5	20	0	14	10	-5223
EXP	SUPERINTENDENTS' SALARIES	44	26	31	35	48	27	37	55	28	36	41784
EXP	ADMINISTRATIVE PERSONNEL SALARIES	18	0	68	0	0	1	19	0	17	13	26115
EXP	OTHER CERTIFICATED SALARIES	15	7	45	35	0	14	60	35	16	27	-62676
EXP	TOTAL, CLASSIFIED SALARIES	953	723	911	893	822	633	739	824	671	777	919248
EXP	INSTRUCTIONAL AIDES' SALARIES	121	116	243	170	231	157	155	103	143	165	-229812
EXP	ADMINISTRATIVE SALARIES	86	57	42	143	74	33	34	94	75	69	88791
EXP	CLERICAL/OFFICE SALARIES	294	243	291	198	211	202	228	263	229	233	318603
EXP	MAINTENANCE AND OPERATIONS SALARIES	374	185	230	271	213	176	252	281	186	224	783450
EXP	TRANSPORTATION SALARIES	0	38	0	0	2	0	0	0	0	5	-26115
EXP	OTHER CLASSIFIED SALARIES	77	84	105	110	91	65	71	84	37	81	-20892
EXP	TOTAL, EMPLOYEE BENEFITS	918	667	903	819	778	769	759	858	666	777	736443
EXP	STRS - INSTRUCTIONAL	257	206	172	180	192	174	174	178	184	183	386502
EXP	STRS - NON-INSTRUCTIONAL	40	26	34	31	28	29	27	29	35	30	52230
EXP	PERS - INSTRUCTIONAL	1	4	14	7	6	8	3	6	4	7	-31338
EXP	PERS - NON-INSTRUCTIONAL	43	33	37	36	33	24	28	38	33	33	52230
EXP	OASDI REGULAR - INSTRUCTIONAL	1	5	19	12	17	15	3	12	12	12	-57453
EXP	OASDI REGULAR - NON-INSTRUCTIONAL	46	34	41	39	36	30	29	46	32	36	52230
EXP	OASDI MEDICARE - INSTRUCTIONAL	0	26	1	32	30	0	22	25	27	20	-104460
EXP	OASDI MEDICARE - NON-INSTRUCTIONAL	0	12	0	16	13	0	12	14	12	10	-52230
EXP	RETIREMENT IN LIEU OF OASDI - INSTRUCTIONAL	31	1	29	3	0	30	5	0	0	9	114906
EXP	RETIREMENT IN LIEU OF OASDI - NON-INSTRUCTIONAL	15	1	15	3	0	11	3	0	0	4	57453
EXP	HEALTH AND WELFARE - INSTRUCTIONAL	238	115	306	195	240	228	162	295	194	217	109683
EXP	HEALTH AND WELFARE - NON-INSTRUCTIONAL	147	57	168	155	126	53	90	147	103	112	182805
EXP	UNEMPLOYMENT INSURANCE - INSTRUCTIONAL	2	1	1	1	1	1	1	1	1	1	5223
EXP	UNEMPLOYMENT INSURANCE - NON-INSTRUCTIONAL	1	0	0	1	1	0	0	1	0	0	5223
EXP	WORKERS COMPENSATION - INSTRUCTIONAL	67	31	45	43	40	22	20	47	19	33	177582
EXP	WORKERS COMPENSATION - NON-INSTRUCTIONAL	27	16	19	18	7	6	5	20	8	12	78345
EXP	OTHER EMPLOYEE BENEFITS - INSTRUCTIONAL	3	76	0	17	0	96	159	0	0	44	-214143
EXP	OTHER EMPLOYEE BENEFITS - NON-INSTRUCTIONAL	1	22	2	30	9	42	14	0	1	15	-73122
EXP	TOTAL, BOOKS AND SUPPLIES	315	195	258	261	299	177	241	210	241	235	417840
EXP	TEXTBOOKS	82	53	63	60	55	56	57	48	58	56	135798
EXP	BOOKS OTHER THAN TEXTBOOKS	15	8	16	5	0	10	6	3	23	9	31338
EXP	INSTRUCTIONAL MATERIALS AND SUPPLIES	89	61	108	74	108	32	105	59	58	76	67899
EXP	OTHER SUPPLIES	128	67	68	123	136	79	74	100	102	94	177582
EXP	PUPIL TRANSPORTATION SUPPLIES	0	6	0	0	0	0	0	0	0	1	-5223
EXP	FOOD SERVICE SUPPLIES	0	0	3	0	0	0	0	0	0	0	0
EXP	TOTAL, SERVICES AND OTHER OPERATING EXPENSE	758	298	514	547	536	614	481	494	518	500	1347534
EXP	SERVICES OF INSTRUCTIONAL CONSULTANTS, LECTURERS	21	11	37	4	19	16	8	16	58	21	0
EXP	TRAVEL AND CONFERENCES	27	26	28	28	25	24	17	22	36	26	5223
EXP	DUES AND MEMBERSHIPS	3	3	2	4	2	2	2	4	5	3	0
EXP	INSURANCE	63	27	27	55	30	27	13	38	25	30	172359
EXP	UTILITIES AND HOUSEKEEPING SERVICES	280	91	143	147	197	130	136	148	133	141	725997
EXP	RENTALS, LEASES AND REPAIRS	77	35	28	108	112	55	44	39	65	61	83568
EXP	OTHER SERVICES AND OPERATING EXPENDITURES	287	105	256	201	151	359	261	228	196	220	349941
EXP	TOTAL, CAPITAL OUTLAY	285	242	99	113	131	68	212	111	217	149	710328
EXP	SITES AND IMPROVEMENTS OF SITES	0	8	-2	0	3	0	11	0	3	3	-15669
EXP	BUILDINGS AND IMPROVEMENTS OF BUILDINGS	13	124	49	-2	0	0	51	1	0	28	-78345
EXP	EQUIPMENT EXPENDITURE	271	90	49	107	113	62	110	109	212	107	856572
EXP	EQUIPMENT REPLACEMENT	2	20	4	8	15	7	41	1	1	12	-52230
EXP	TUITION, SPECIAL EDUCATION EXCESS COST TO DISTRICTS	0	5	0	5	0	0	9	6	1	3	-15669
EXP	TUITION, SPECIAL ED. EXCESS COST TO COUNTY OFFICES	0	26	5	42	0	1	17	13	13	15	-78345
EXP	TUITION, OTHER EXCESS COSTS AND/OR DEFICITS	0	0	0	9	0	0	10	0	0	2	-10446
EXP	TRANSFERS OF PASS-THROUGH REVENUES TO JPAS	0	0	0	0	0	0	17	0	0	2	-10446
EXP	SPECIAL EDUCATION SELPA TRANSFERS TO DISTRICTS	243	1	0	0	0	1	0	0	1	0	1269189
EXP	ROC/P TRANSFERS TO JPAS	0	0	132	0	0	0	0	0	0	17	-88791
EXP	PERS REDUCTION FROM REVENUE LIMIT	54	39	53	48	40	32	35	47	37	41	67899
EXP	ALL OTHER TRANSFERS OUT TO COUNTY OFFICES	0	0	10	0	0	0	0	0	0	1	-5223
EXP	TOTAL, OTHER OUTGO	298	71	200	168	40	34	89	66	51	90	1086384
EXP	INTER-FUND TRANSFERS OF DIRECT SUPPORT/INDIRECT COSTS	-20	-15	-16	-13	0	-3	-10	0	0	-7	-67899
EXP	TOTAL, DIRECT SUPPORT/INDIRECT COSTS	-20	-15	-16	-13	0	-3	-10	0	0	-7	-67899
EXP	INTER-FUND TRANSFERS, TO SPECIAL RESERVE OR GEN./CSSF	0	59	0	0	0	0	157	65	164	56	-292488
EXP	INTER-FUND TRANSFERS, TO STATE SCHOOL BUILDING FUND	0	0	0	0	0	0	74	0	54	16	-83568
EXP	INTER-FUND TRANSFERS, TO DEFERRED MAINTENANCE FUND	27	20	27	29	0	19	13	23	0	16	57453
EXP	INTER-FUND TRANSFERS, TO CAFETERIA FUND/ACCOUNT	19	0	26	14	0	0	0	0	0	5	73122
EXP	OTHER AUTHORIZED INTER-FUND TRANSFERS OUT	0	76	3	0	0	48	216	0	0	43	-224589
EXP	TOTAL, INTER-FUND TRANSFERS OUT	46	155	55	42	0	68	459	88	218	136	-470070
EXP	USES, OTHER DEBT SERVICE PAYMENTS	0	5	0	98	0	0	0	16	0	15	-78345
EXP	ALL OTHER USES	0	22	0	0	0	0	0	0	0	3	-15669
EXP	TOTAL, USES	0	27	0	98	0	0	0	16	0	18	-94014
EXP	TOTAL, EXPENDITURES	7294	4910	5577	5591	5413	4923	5154	5188	5173	5241	10722819
REV	APPORTIONMENTS, STATE AID - CURRENT YEAR	1366	1772	2296	2435	1828	1523	1251	1606	2168	1860	-2580162
REV	APPORTIONMENTS, STATE AID - PRIOR YEARS	42	87	27	50	58	82	50	90	94	67	-130575
REV	TAX RELIEF - HOMEOWNERS' EXEMPTIONS	43	20	10	15	21	26	31	24	13	20	120129
REV	TAX RELIEF - OTHER SUBVENTIONS/IN-LIEU TAXES	0	1	0	0	0	0	0	0	11	2	-10446
REV	COUNTY/DISTRICT SECURED ROLL TAXES	2107	989	504	804	1014	1248	1505	1139	613	977	5901990
REV	COUNTY/DISTRICT UNSECURED ROLL TAXES	152	71	31	52	68	88	108	80	44	68	438732
REV	COUNTY/DISTRICT PRIOR YEARS' TAXES	196	92	47	59	90	108	139	106	57	87	569307
REV	COUNTY/DISTRICT SUPPLEMENTAL TAXES	9	8	7	7	7	6	8	7	8	7	10446
REV	COUNTY/DISTRICT EDUC. REVENUE AUGMENTATION FUNDS	389	581	673	618	580	530	490	568	663	588	-1039377
REV	COUNTY/DIST. PENALTIES/INTEREST ON DELINQUENT REV. LIMIT	49	23	12	17	23	27	35	26	15	22	141021
REV	PERS REDUCTION TRANSFER	54	41	57	48	43	34	41	51	38	44	52230
REV	SUBTOTAL, REVENUE LIMIT SOURCES	4354	3645	3608	4058	3689	3639	3617	3645	3686	3698	3426288
REV	TOTAL, REVENUE LIMIT SOURCES	4408	3686	3664	4106	3732	3673	3658	3696	3724	3742	3478518
REV	FEDERAL, ECIA/ESEA/IASA	39	30	52	16	4	3	3	4	31	18	109683
REV	FEDERAL, SPECIAL EDUCATION, ENTITLEMENT PER UDC	47	37	55	32	47	47	34	32	41	41	31338
REV	FEDERAL, SPECIAL EDUCATION, DISCRETIONARY GRANTS	210	12	6	17	5	4	10	5	5	8	1055046
REV	FEDERAL, EESA/MATH & SCIENCE	4	2	2	2	3	2	2	1	3	2	10446
REV	FEDERAL, DRUG/ALCOHOL/TOBACCO FUNDS	5	4	6	2	9	6	5	5	5	5	0
REV	FEDERAL, VOCATIONAL AND APPLIED TECHNOLOGY EDUC. ACT	3	2	4	2	0	1	1	0	6	2	5223
REV	OTHER FEDERAL REVENUE	0	19	4	-1	0	8	19	9	16	9	-47007
REV	TOTAL, FEDERAL REVENUES	308	106	129	70	69	71	75	55	106	85	1164729
REV	ROC/P ENTITLEMENT - CURRENT YEAR	0	0	106	61	0	11	17	0	0	24	-125352
REV	SPECIAL EDUCATION - CURRENT YEAR	366	248	618	335	381	389	273	274	219	342	125352
REV	SPECIAL EDUCATION - PRIOR YEARS	21	10	15	13	15	67	-5	6	9	16	26115
REV	GIFTED AND TALENTED PUPILS	12	9	0	9	9	11	9	9	9	8	20892
REV	HOME-TO-SCHOOL TRANSPORTATION	0	13	18	4	0	46	-35	0	8	7	-36561
REV	SCHOOL IMPROVEMENT PROGRAM	49	47	75	39	90	57	0	80	183	71	-114906
REV	ECONOMIC IMPACT AID	19	25	22	10	18	20	19	40	77	29	-52230
REV	SPECIAL EDUCATION TRANSPORTATION	0	3	49	0	7	23	59	0	0	18	-94014
REV	BASIC READING ACT	0	3	0	6	0	0	0	0	0	1	-5223
REV	INSTRUCTIONAL MATERIALS - ELEMENTARY	18	21	19	19	20	25	19	19	32	22	-20892
REV	INSTRUCTIONAL MATERIALS - SECONDARY	8	13	7	6	6	11	6	7	7	8	0
REV	VOC. ED, HANDICAPPED STUDENTS	6	0	7	0	0	0	0	0	0	1	26115
REV	STAFF DEVELOPMENT	5	4	1	3	0	5	6	5	0	3	10446
REV	TENTH GRADE COUNSELING	2	25	2	2	2	2	2	2	2	5	-15669
REV	MENTOR TEACHER	18	10	14	13	20	13	15	13	16	14	20892
REV	EDUCATIONAL TECHNOLOGY ASSISTANCE GRANTS	0	16	2	0	1	24	7	14	11	9	-47007
REV	SCHOOL BASED COORDINATION PROGRAM	0	0	0	0	0	0	48	0	0	6	-31338
REV	CLASS SIZE REDUCTION K-3	184	179	152	220	228	231	208	195	219	204	-104460
REV	CLASS SIZE REDUCTION 9-12	12	13	13	11	0	9	11	0	13	9	15669
REV	OTHER INSTRUCTIONAL ALLOWANCES	51	0	5	0	0	0	1	0	31	5	240258
REV	MANDATED COSTS REIMBURSEMENTS	6	20	114	15	19	37	10	56	60	41	-182805
REV	STATE LOTTERY REVENUE	119	114	118	120	111	114	116	117	104	114	26115
REV	DRUG/ALCOHOL/TOBACCO FUNDS	2	3	4	2	13	2	3	3	58	11	-47007
REV	CLASS SIZE REDUCTION FACILITIES	0	22	18	24	0	0	35	16	0	14	-73122
REV	ALL OTHER STATE REVENUE	111	43	38	26	67	24	73	61	0	42	360387
REV	TOTAL, OTHER STATE REVENUES	1011	841	1398	937	1005	1121	896	918	1057	1022	-57453
REV	LOCAL REVENUES, NON-AD VALOREM TAXES - PARCEL	0	0	0	0	0	0	0	168	0	21	-109683
REV	LOCAL REVENUES, LEASES AND RENTALS	1218	56	2	244	239	22	294	107	104	134	5661732
REV	LOCAL REVENUES, INTEREST	152	104	60	66	42	46	115	104	99	80	376056
REV	LOCAL REVENUES, TRANSPORTATION FEES FROM INDIVIDUALS	0	7	0	0	0	0	0	0	0	1	-5223
REV	LOCAL REVENUES, TRANSPORTATION SERVICES	0	35	0	0	0	49	20	0	0	13	-67899
REV	LOCAL REVENUES, INTERAGENCY REVENUES	0	50	0	0	0	0	0	0	42	12	-62676
REV	LOCAL REVENUES, ALL OTHER FEES AND CONTRACTS	15	6	81	175	0	0	3	0	0	33	-94014
REV	LOCAL REVENUES, ALL OTHER LOCAL REVENUE	135	130	21	271	184	46	153	460	150	177	-219366
REV	LOCAL REVENUES, TUITION	0	0	0	0	13	0	0	0	0	2	-10446
REV	TRANSFERS IN, SELPA FROM DISTRICTS	1	8	95	0	0	0	0	0	0	13	-62676
REV	TRANSFERS IN, SELPA FROM COUNTY OFFICES	0	4	0	0	0	0	6	5	5	3	-15669
REV	TRANSFERS IN, SELPA FROM JPAS	0	0	0	0	0	0	0	7	2	1	-5223
REV	TRANSFERS IN, ROC/P FROM COUNTY OFFICES	0	0	0	0	53	0	0	84	0	17	-88791
REV	TRANSFERS IN, ROC/P FROM JPAS	0	0	35	0	0	0	0	0	0	4	-20892
REV	TRANSFERS IN, OTHER FROM DISTRICTS	0	0	0	0	6	0	0	0	0	1	-5223
REV	TRANSFERS IN, OTHER FROM COUNTY OFFICES	0	0	0	0	8	0	0	0	0	1	-5223
REV	TOTAL, OTHER LOCAL REVENUES	1521	400	293	764	545	164	592	934	402	512	5270007
REV	INTER-FUND TRANSFERS, FROM SPEC. RESERVE OR GEN./CSSF	0	42	0	0	0	0	0	0	0	5	-26115
REV	OTHER AUTHORIZED INTER-FUND TRANSFERS IN	0	0	0	0	0	48	7	0	0	7	-36561
REV	TOTAL, INTER-FUND TRANSFERS IN	0	42	0	0	0	48	7	0	0	12	-62676
REV	OTHER SOURCES, PROCEEDS FROM CAPITAL LEASES	0	11	0	0	0	0	0	0	0	1	-5223
REV	TOTAL, SOURCES	0	11	0	0	0	0	0	0	0	1	-5223
REV	TOTAL, REVENUES	7248	5033	5485	5876	5350	5028	5220	5604	5289	5361	9855801
EQU	CASH IN COUNTY TREASURY	1411	1222	839	1057	371	630	929	782	620	806	3159915
EQU	CASH IN REVOLVING FUND	0	5	3	4	2	2	1	7	1	3	-15669
EQU	CASH COLLECTIONS AWAITING DEPOSIT	0	10	2	0	20	53	7	47	20	20	-104460
EQU	INVESTMENTS	0	0	0	0	0	0	869	0	539	176	-919248
EQU	ACCOUNTS RECEIVABLE	364	281	277	291	272	208	194	300	218	255	569307
EQU	DUE FROM OTHER FUNDS	431	366	57	339	475	684	257	208	523	364	349941
EQU	STORES INVENTORY	0	11	0	0	3	22	0	19	0	7	-36561
EQU	PREPAID EXPENDITURES	12	0	24	1	0	0	0	0	0	3	47007
EQU	OTHER CURRENT ASSETS	0	20	0	0	0	0	0	0	0	3	-15669
EQU	TOTAL ASSETS	2218	1915	1200	1693	1144	1598	2257	1368	1920	1637	3034563
EQU	ACCOUNTS PAYABLE	883	317	677	457	368	463	649	333	313	447	2277228
EQU	DUE TO OTHER FUNDS	435	472	75	346	471	680	239	223	518	378	297711
EQU	CURRENT LOANS	0	0	0	0	0	0	564	0	506	134	-699882
EQU	DEFERRED REVENUE	115	186	44	89	47	18	36	38	82	68	245481
EQU	OTHER CURRENT LIABILITIES	0	1	1	0	0	21	0	2	0	3	-15669
EQU	TOTAL LIABILITIES	1433	975	796	892	886	1182	1488	595	1419	1029	2110092
EQU	RESERVED AMOUNTS, REVOLVING CASH	0	5	3	4	2	2	1	7	1	3	-15669
EQU	RESERVED AMOUNTS, STORES	0	11	0	0	3	22	0	19	0	7	-36561
EQU	RESERVED AMOUNTS, PREPAID EXPENDITURES	12	0	24	1	0	0	0	0	0	3	47007
EQU	RESERVED AMOUNTS, LEGALLY RESTRICTED BALANCES	0	154	0	0	8	109	0	52	0	40	-208920
EQU	DESIGNATED FOR ECONOMIC UNCERTAINTIES	339	169	169	172	244	150	303	261	155	203	710328
EQU	DESIGNATED FOR - DISTRICT SPECIFIED	0	348	206	415	0	43	465	177	0	207	-1081161
EQU	BEGINNING BALANCE, JULY 1 (UNAUDITED)	877	946	497	656	321	331	1155	461	602	621	1337088
EQU	ENDING BALANCE, JUNE 30	785	940	404	801	258	417	769	773	500	608	924471
EQU	UNDESIGNATED AMOUNT	434	253	2	209	0	91	0	259	344	145	1509447
EQU	UNAPPROPRIATED AMOUNT	434	253	2	209	0	91	0	259	344	145	1509447
EQU	BEGINNING BALANCE, JULY 1 (AUDITED)	877	946	497	656	321	331	1155	461	602	621	1337088
EQU	NET INCREASE/(DECREASE) IN FUND BALANCE	-92	-6	-148	145	-63	86	-386	312	-102	-20	-376056
EQU	ADJUSTED BEGINNING BALANCE JULY 1	877	946	552	656	321	331	1155	461	602	628	1300527

What follows is a summary of positions added to our budget since 1996, which helps show why our annual

budget deficit is projected to exceed $1 million unless we cut our expenditures. As you can see,approximately

90% of the deficit is attributable to items added to the budget by the prior Board.

Items Added to Budget Since 1996

Prior Board (Stone, Maas, Wilmer, Raffel & Koplin)
Elementary counselors	$ 188,537.04	3 counsellors
Elementary reading teachers	$ 51,366.71	4 part time (1/5 each)
Elementary librarians	$ 193,203.79	3 librarians
Elementary art teachers	$ 146,219.06	3 teachers
Elementary music/strings teachers	$ 97,538.68
GATE teachers (elementary)	$ 110,982.30	2 teachers
Art coordinator	$ 79,298.56
Coordinator - program & curriculum	$ 51,002.00
High school counselor	$ 66,944.16
Psychologist K-12	$ 64,298.46
	$ 1,049,390.76

Current Board (Brucker, Okyle, Lunn, Stone & Maas)
Elementary counselor	$ 67,627.50	1 counsellor (1 was psychologist?)
High school counselor	$ 54,036.66	2 counsellor (1 was psychologist?)
	$ 121,664.16

Recap
Prior Board	$ 1,049,390.76
Current Board	$ 121,664.16
Grand Total	$ 1,171,054.92

Tired yet? There's a lot more. Click here for the next page of this analysis.

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