The Funding Gap
What is the funding gap for Davis schools?
Note: For their own accounting purposes, the state apportioned funds to districts at the end of 2008-09 that they immediately cut from 2009-10. Additionally, federal stimulus funds were received late in 2008-09, to be spent in 2009-10. This explains the apparent surplus of revenue in 2008-09.
The district receives money for students from the state and federal governments and from local sources. A poor economy has caused the state to have less money to give to schools and the district has tried to replace that money with local taxes, community donations and federal stimulus dollars.
How do we pay for California schools?
How much money does the district receive?
How much have parcel taxes, fundraising and federal stimulus funds helped?
How much money does the district spend?
If the district regularly spends more money on ongoing expenses than it receives, the budget has a structural deficit. If deficit spending continues, the district may not be able to pay all its bills in the future.
Though the Board of Education reduced expenditures in 2008, continued cuts in state funding mean the district still has a structural deficit. If the Board does not act to keep the district financially secure, the state can assume control of the district and make the necessary reductions.
FAQ: Would you like to know the answers to frequently asked questions about the budget?
What is the Board’s role in balancing the budget?
What are the state’s and the county's roles in the district’s budget process? (PDF, 13.8MB)
Would you like to see the district’s full budget documentation?
How much money does the district receive?
Move your mouse pointer over areas of the chart to see detailed descriptions of each item.
DJUSD expects to receive $63,007,047 in general
operating revenue for the 2009-10 fiscal year.
Projected DJUSD Revenues for 2009-10 (As of December 2009)
| $ Amount | % of Total | Fund Description | ||
|---|---|---|---|---|
| General Fund | This is the chief operating fund, accounting for the ordinary operations of the school district. All transactions except those required or permitted by law to be in another fund are accounted for in this fund. | |||
| State Per-Student Funding | 38,703,858 | 55.3% | Allocated to the school district based upon the number of students and the amount of time each spends in school | 61.4% |
| Other State Revenue | 8,298,423 | 11.9% | Allocated to the district to provide special services for students. The state has given school districts temporary flexibility to reallocate some of these previously restricted funds for general operating expenses. State lottery funds are included in this category. | 13.2% |
| Local Revenue | 12,096,964 | 17.3% | Education funding from the community through voter approved parcel taxes, donations and miscellaneous sources. | 19.2% |
| Federal Revenue | 3,907,802 | 5.6% | Allocated to districts to provide special services for students but in 2008-09 and 2009-10, this category also includes federal stimulus funds received under the American Recovery and Reinvestment Act. | 6.2% |
| Subtotal General Fund | 63,007,047 | 90.0% | ||
| Other Funds | ||||
| Charter Schools | 3,217,427 | 4.6% | Accounts for the activities of the DaVinci Charter Academy not reported in the General Fund | |
| Adult Education | 243,188 | 0.3% | Accounts for federal, state, and local revenues for adult education programs | |
| Child Development | 420,559 | 0.6% | Accounts for federal, state, and local revenues to operate child development programs | |
| Cafeteria | 1,455,438 | 2.1% | Accounts for federal, state, and local resources to operate the food service program | |
| Deferred Maintenance | 30,000 | 0.0% | Accounts for state apportionments and the school district's contributions for maintenance including: major repair or replacement of plumbing, heating, air-conditioning, electrical, roofing, and floor systems; exterior and interior painting of school buildings | |
| Capital Facilities | 418,000 | 0.6% | Accounts for fees levied on developers as a condition of approving a development | |
| Building Funds | 105,000 | 0.2% | Accounts primarily for proceeds from the sale of bonds and may not be used for purposes other than those for which the bonds were issued. | |
| Self Insurance | 1,102,604 | 1.6% | Accounts separately for moneys received for self-insurance activities such as workers' compensation, health and welfare, and deductible property loss. | |
| Total All Funds | 69,999,263 | 100% |
Would you like to see the complete DJUSD 2009-10 First Interim Budget Report?
How does district revenue change by year?
Move your mouse pointer over areas of the chart to see detailed descriptions of each item.
General Fund and Charter School Revenue 2007-2010
| 2007-08 | 2008-09 | 2009-10 (Projected) | 2010-11 (Projected) | 2011-12 (Projected) | Descriptions | |||
|---|---|---|---|---|---|---|---|---|
| State Revenue | Funding provided by the state of California | |||||||
| Per Student Funding | 48,070,462 | 46,833,014 | 38,703,858 | 38,912,871 | 40,470,815 | Ongoing money allocated to the school district based upon the number of students and the amount of time each spends in school. The district receives the same amount of per pupil funding for students, whether they are attending the general education program or a magnet (e.g. GATE, Spanish Immersion, Montessori) program. | ||
| Charter School Per Student Funding | 2,635,271 | 2,610,271 | 2,635,271 | Ongoing money allocated to DaVinci Academy based upon the number of students and the amount of time each spends in school. | ||||
| Categorical Funding | 9,484,759 | 9,040,662 | 8,298,423 | 7,426,889 | 7,426,889 | Ongoing money allocated to the district to provide special programs for students. The state has granted temporary flexibility to reallocate previously restricted funds for general operating expenses | ||
| Charter School Categorical Funding | 249,617 | 249,617 | 249,617 | Ongoing money allocated to theDaVinci Charter School to provide special programs for students. | ||||
| Special Education | 4,320,820 | 4,303,255 | 4,378,233 | 4,378,233 | 4,378,233 | Ongoing funds to provide services to students with special needs. These are state funds passed through to the Special Education Local Plan Area (SELPA) and on to the district. | ||
| Local Revenue | Funding coming from sources within Davis | |||||||
| Measure N | 3,600,070 | Local parcel tax approved by voters in November 1999 to supplement the programs and services that could be offered with state funding. This tax expired on June 30, 2008 and was replaced by Measure Q | ||||||
| Measure Q | 4,120,449 | 4,138,600 | 4,130,600 | 4,128,600 | Local parcel tax ($200/parcel) that replaced Measure N and supplements school funding from July 1, 2008 to June 30, 2012. | |||
| Measure W | 2,454,612 | 2,454,000 | 2,454,000 | Local parcel tax ($120/parcel) intended to backfill state funding reductions from July 1, 2009 to June 30, 2012. | ||||
| Donations and Grants | 1,234,498 | 2,746,078 | 526,519 | 526,519 | 526,519 | One-time community contributions including a $1.5 million grant from the Davis Schools Foundation in 2008-09 | ||
| Charter School Donations and Grants | 95,209 | 25,000 | 25,000 | Donations and miscellaneous local funds for DaVinci Academy | ||||
| Other Local Revenue | 1,374,142 | 988,578 | 599,000 | 591,612 | 593,612 | Miscellaneous revenue from local sources | ||
| Federal Revenue | Funding provided by the United States government | |||||||
| Special Programs | 2,819,480 | 2,760,690 | 2,850,401 | 2,830,354 | 2,836,354 | Ongoing restricted money allocated to districts to provide specifed services for students including special education programs | ||
| Charter School Special Programs | 287,500 | Ongoing restricted money allocated to DaVinci Charter to provide specifed services for students including special education programs | ||||||
| Federal Stimulus Funds | 2,961,846 | 1,057,401 | 867,489 | One-time money received under the American Recovery and Reinvestment Act | ||||
| Totals | ||||||||
| General Fund | 70,904,231 | 73,754,572 | 63,007,047 | 62,118,567 | 62,815,022 | |||
| Charter School Fund | 3,267,597 | 2,884,888 | 2,909,888 | |||||
| Total Funded Revenue | 70,904,231 | 73,754,572 | 66,274,644 | 65,003,455 | 65,724,910 | |||
| Breakdowns | ||||||||
| Number of Students (adjusted for average daily attendance) | 8,243 | 8,246 | 8,215 | 8,215 | 8,215 | Of this total, 444 currently attend the Charter School. | ||
| Per Pupil Funding | 8,602 | 8,944 | 8,068 | 7,913 | 8,001 | & | ||
| Note: 2009-10 figures at First Interim Budget (December 2010) | ||||||||
| Unfunded State Obligations | ||||||||
|---|---|---|---|---|---|---|---|---|
| 2007-08 | 2008-09 | 2009-10 (Projected) | 2010-11 (Projected) | 2011-12 (Projected) | Descriptions | |||
| State Revenue | Funding provided by the state of California | |||||||
| COLA (Unfunded) | 2,637,965 | 4,130,600 | 4,099,302 | 4,897,902 | Cost of Living Adjustment (COLA): In good economic years, the state provides an increase in prior year funding so that districts can meet routine cost increases. In poor economic years, COLA is reduced or unfunded. (Not included in totals) | |||
| Revenue Limit Deficit Factor | 1,328,922 | 7,096,043 | 4,980,163 | 5,069,286 | Funding owed to the district by the state, but not paid. (Not included in totals) | |||
How much money does the district spend?
The DJUSD expects to spend $69,190,873 for general operations in the 2009-10 fiscal year.
Move your mouse pointer over areas of the chart to see detailed descriptions of each item.
Projected DJUSD Expenditures for 2009-10 by Function (As of December 2009)
| $ Amount | % of Total | Fund Description | ||
|---|---|---|---|---|
| General Fund | This is the chief operating fund, accounting for the ordinary operations of the school district. All transactions except those required or permitted by law to be in another fund are accounted for in this fund. | |||
| Classroom Instruction | 44,776,134 | 65% | Teachers, para-educators, instructional supplies and services | |
| Instruction-related Services | 7,403,963 | 11% | Supervision of instruction/assessment, library services, teacher staff development, and summer school | |
| Pupil Services | 4,594,889 | 7% | Counseling and college planning; psychology and individual learning assessments; nurses for screening and health education; school climate; student behavior, attendance, suspensions and expulsions; complaints and investigations; safety and emergency preparedness; grief and crisis counseling | |
| General Administration | 5,156,447 | 7% | Education oversight, human resources, budget and payroll, student attendance reporting; legal services and elections; technology and community relations | |
| Plant Services | 6,077,836 | 9% | Utilities; custodial; landscape, irrigation, and field maintenance; campus safety and security; telecommunications | |
| Ancillary Services & Community | 718,989 | 1% | Miscellaneous services | |
| Other Outgo | 462,615 | 1% | Miscellaneous services | |
| Subtotal General Fund | 69,190,873 | 82.5% | ||
| Other Funds | ||||
| Charter Schools | 3,254,160 | 3.9% | DaVinci Charter Academy expenses | |
| Adult Education | 557,298 | 0.7% | Adult education program expenses | |
| Child Development | 464,652 | 0.6% | Expenses for operating child development programs | |
| Cafeteria | 1,649,842 | 2.0% | Expenses for operating the food service program | |
| Deferred Maintenance | 625,000 | 0.7% | Expenses for major repair or replacement of plumbing, heating, air-conditioning, electrical, roofing, and floor systems; exterior and interior painting of school buildings | |
| Capital Facilities | 813,709 | 1.0% | Expensed funds from fees levied on developers or other agencies as a condition of approving a development | |
| Building Funds | 6,189,938 | 7.4% | Expensed funds from proceeds of the sale of bonds and may not be used for any purposes other than those for which the bonds were issued. | |
| Self Insurance | 1,097,104 | 1.3% | Expenses for self-insurance activities such as workers' compensation, health and welfare, and deductible property loss. | |
| Total All Funds | 83,842,576 | 100% |
Would you like to see the complete DJUSD 2009-10 First Interim Budget Report?
How do we pay for California Schools?
About 85% of the money for California schools comes from the state. The rest comes from the federal government and local sources.
Our state amount is based on the number of students in the district and how much time each student spends in school. It also depends on Proposition 98.
What is Proposition 98?
California voters passed Proposition 98 in 1988 and again in 1990 to guarantee a minimum level of funding for K-14 public education. This level depends on the state’s economy. When the economy does well, schools get more money. In poor economic years, schools get less.
How have recent state budgets affected Davis public schools?
Recent state budget decisions have caused the state to:
- Reduce the amount of money they send to schools. Since 2007-08 K-12 school districts have 12.6% less to spend to educate students.
- Defer about $6.4 billion of 2009-10 Proposition 98 payments until 2010-11. Districts will spend the money this year, but they will not get it from the state until next year. That means school districts must watch their cashflow very carefully.
- Give districts more flexibility. Through 2012-13, districts can:
- use some restricted funds for general purposes,
- reduce the school year by up to 5 days,
- lower reserve levels and
- increase class size with less penalty.
What about Federal Stimulus Funding?
California got about $6 billion in extra federal dollars for schools during 2008-09 and 2009-10. DJUSD received $4.5 million of that and it helped temporarily keep programs and jobs that would have been cut. For many districts, including Davis, that money will run out at the end of the 2009-10 school year.
Would you like to learn more about California school finance?
- How California Schools Get Their Money (PDF, California Budget Project, 2009)
- How California Schools Spend Their Funds (PDF, California Budget Project, 2009)
- Q&A: The Basics of California’s School Finance System (EdSource, 2009)
- The Basics of Proposition 98 WEBCAST (Legislative Analyst’s Office, 2009)
- School Finance Highlights 2009-10: The Impact of the Fiscal Crisis on California Public Schools (EdSource, 2009)
Davis Joint Unified School District
Dr. J. Quezon Hammond · Superintendent
526 B Street · Davis, CA 95616 · 530-757-5300 · www.djusd.net