Moraga School District

BUDGET ADVISORY COMMITTEE MEETING

12.18.24

Inclusive Opening

Name, Place, and Intention

Budget Advisory Committee

Purpose

Purpose:�To provide input and recommendations to the Superintendent on budgetary priorities and strategies for the Moraga School District.

Goals:

• Promote fiscal responsibility.
• Increase transparency in budget decisions.
• Align budget priorities with the district's educational goals.
• Engage the community in the decision-making process.
• Make recommendations for budget cuts to close the structural deficit.

District needs to cut $800k in ongoing expenses in the 2025-26 school year.

• To develop norms and a shared understanding of District priorities for learning and belonging.
• To educate ourselves on the budget process in school districts and our fiscal responsibilities.
• To generate questions regarding expenditures to support our work in the next meeting.

Outcome for Today:

Budget Advisory Committee

Norms

• Maintain Focus on Student Learning and Belonging
• Assume Positive Intentions
• Get Curious, Not Furious
• Listen with the Intent to Understand
• Talk about services and positions, not people
• Communicating committee work
• Don’t hold back a question

What is most important for student learning?

The research says…

• Collaboration
• PLCs
• Professional Development
• Research-based Curriculum
• Intervention/MTSS
• Special Education

And the leadership to facilitate this.

What is most important for student belonging?

Build Positive Relationships - Osterman, K. F. (2000)

Create an Inclusive Classroom Environment - Cohen, G. L., & Garcia, J. (2008)

Affirm Student Identity - Rattan, A., Good, C., & Dweck, C. S. (2015)

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Set High Expectations with Support - Yeager, D. S., Walton, G. M., & Cohen, G. L. (2014)

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Encourage Student Voice and Choice - Deci, E. L., & Ryan, R. M. (2000)

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Foster Collaborative Learning - Johnson, D. W., & Johnson, R. T. (2009)

Address Belonging Uncertainty - Walton, G. M., & Cohen, G. L. (2011

Promote a Growth Mindset - Dweck, C. S. (2006)

Establish Consistent and Safe Spaces - Hamm, J. V., & Faircloth, B. S. (2005)

Engage Families and Communities - Epstein, J. L. (2001)

Provide Meaningful Extracurricular Opportunities - Fredricks, J. A., & Eccles, J. S. (2006)

The research says…

• Counselors/Wellness Centers
• SEL
• DEIB
• PBIS
• Parent Engagement
• Extracurriculars/Extension
• Professional Development

And the leadership to facilitate this.

Mission and Goals

MSD - Budget Advisory Committee

Fund 12 Childcare

Fund 13 Cafeteria

Fund

Fund 17 Special Reserve

Fund 21 Building

Fund – Measure V

Fund 25 Capital Facilities - Developer Fees

Fund 40 Capital Projects Reserve

All Funds

Fund 01 General

Fund 35 School Facilities

Fund

Fund 08 Student Body

Fund

Fund 01 or the General Fund is the main fund for District business and is facing a deficit:

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Revenues < Expenses

MSD - Budget Advisory Committee

STRUCTURAL DEFICIT - MYP

-$215k

-$741k

-$1.5M

-$1.9M

-$2.1M

-$2.2M

Why are we deficit spending?

• School districts can slip into deficit spending; not unusual

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• It is fiscally dangerous to continue deficit spending when reserve levels are low

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• MSD needs to take a look at it’s expenses, some of which have been inflated over the COVID-19 years to move away from deficit spending

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Multiple Year Projection – 2024-25 First Interim

MSD - Budget Advisory Committee

Multiple Year Projection – 2024-25 looking ahead

MSD - Budget Advisory Committee

In April 2025, the 2027-28 year will be the District’s third year in the MYP presented to the County for approval of the 2025-26 District budget

What is included in the Multiple Year Projection?

Enrollment and Staffing assumptions

MSD - Budget Advisory Committee

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• Enrollment trends are heavily reliant on the Demographic study conducted by SchoolWorks

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• Attendance based on historical data

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• LCFF funding based on ADA = Enrollment x Attendance rate

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• Moraga is not experiencing declining enrollment

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• While this is good news, new students come with new expenses

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• Higher enrollment means additional staff and supplies

LCFF Funding

MSD - Budget Advisory Committee

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• Base grant for each student

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• Grade span adjustment money for TK-3

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• Supplemental funding for each student with higher needs (English learners, foster care or reduced lunch) 20% additional funding per student

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• The LCAP guides the use of LCFF funds

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• The LCFF revenue is the total bucket

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• Part of this bucket is funded with property taxes and the state funds the rest

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2024-25 First Interim Report

ALL REVENUES

Only the LCFF Revenue receives the COLA

COLA 2025-26

MSD - Budget Advisory Committee

A lower COLA is now projected for the year 2025-26

• The Legislative Analyst’s Office predicts the 2025-26 COLA to be 2.46%

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• School Services predicts the 2025-26 COLA to be 2%

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• The district has relied on the 2.93% original Dartboard COLA for First Interim

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• The District is waiting for the Governor’s Proposed Budget in January 2025

MSD - Budget Advisory Committee

Depletion of One-Time Funds

ELO Grant and ESSER September 30^th, 2024, unless LEA files for an extension

Art, Music and Instructional Materials Block Grant – June 30^th 2026

ELOP no deadline for 2023-24 funds

Spent all funds

Spent all funds from 21-22 and 22-23

Learning Recovery Emergency Block Grant – June 30^th 2028

Educator Effectiveness Grant – June 30^th 2026

PreK Implementation Grant – June 30^th 2026

Almost depleted

MSD - Budget Advisory Committee

Depletion of One-Time Funds

$474k

MSD - Budget Advisory Committee

TK 2025-26 139

TK 2024-25 88

TK 2026-27 147

Universal Transitional Kindergarten

Student-teacher ratio drops from 12:1 to 10:1 in 2025-26

Looking at higher costs for TK due to increased projected enrollment and reduced student teacher ratios. This cost is not in the budget, but is included in the 2025-26 MYP - $556K and 2026-27 MYP - $150K

Projected TK enrollment

Three additional teachers and three additional aides to maintain ratios in 25-26 and an additional teacher in 26-27 based on projected enrollment

Fund 01 – Additional Assumptions for MYP

Board policy 3100 was updated in 2023-24 to include a 10% reserve

Budget cuts –

MSD - Budget Advisory Committee

Total cuts in 2024-25 - $1.1M

Budget cuts –

MSD - Budget Advisory Committee

Total cuts in 2025-26 - $225k

These cuts have not happened, but are already accounted for in our Multi-Year Projections.

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The Board approved these cuts with the adoption of the 2024-2025 budget to maintain a positive certification.

Why are budget cuts imperative?

Without urgent cuts, the district will not be able to pass next year’s (2025-26) Budget

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The Budget report requires a Multiple Year Projection including the years 2026-27 and 2027-28

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Without cuts, the third year, 2027-28, will have negative reserves

Why are budget cuts imperative?

Negative – It is projected that the district will not be able to meet its financial obligations in the current or next fiscal year

Qualified – It is projected that the district may not meet its financial obligations in one of the three years

Positive – District is projected to meet its financial obligations for all three years

The District needs to present a Positive Budget Report

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Discussion and Questions

Out of our expenditures, what are you most interested in knowing more about?

Next Steps

01/15/2025 Next Committee meeting

01/22/2025 Next Committee meeting

01/27/2025 Budget Workshop

02/05/2025 Final Committee meeting

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