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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