2015-2016 budget book link

BudgetBookCoverPaintingBy:

PAUSDStudent:JaiWadhwani,2ndgradeatAddisonElementary

Table of Contents i

Palo Alto Unified School District 2015‐16 Budget

Contents

IntroductorySectionMessagefromtheSuperintendent..........................................................................................................................................2

DistrictBoardMembersandAdministration....................................................................................................................4

ExecutiveSummary.......................................................................................................................................................................5PercentageofUnrestrictedRevenuebySource............................................................................5RevenueLimitvs.CommunityFunded.............................................................................................6AdditionalRevenueResultingfromCommunityFunded.........................................................8PropertyTaxInformation.......................................................................................................................8PropertyTaxRevenueGrowth.............................................................................................................9EnrollmentGrowth....................................................................................................................................9PropertyTaxRevenueGrowthPerStudent....................................................................................9SummaryofSchoolFinance................................................................................................................12AggregateAnnualDebtServiceSchedule.....................................................................................13StudentEnrollment................................................................................................................................14HumanResources....................................................................................................................................192015‐16SourceofGeneralFunds....................................................................................................202015‐16UseofGeneralFunds...........................................................................................................202015‐16CapitalFundsBudget..........................................................................................................242015‐16AllOtherFundsBudget......................................................................................................25StrongSchoolsBondProjects.............................................................................................................26

BudgetSummaries......................................................................................................................................................................27

OrganizationalSectionVisionStatement..........................................................................................................................................................................35

OrganizationalOperatingValues.........................................................................................................................................36

HistoryofPaloAlto.....................................................................................................................................................................38EnrollmentbyCity...................................................................................................................................38PAUSDBoundaryMap...........................................................................................................................40

StudentPlacement......................................................................................................................................................................41Non‐ResidentStudents..........................................................................................................................41

TheStaff...........................................................................................................................................................................................43ChangeinStaffing....................................................................................................................................432015‐16AdministratorsOrgChart..................................................................................................44

LongRangeGoals........................................................................................................................................................................45

BudgetPolicy.................................................................................................................................................................................45

BudgetDevelopment.................................................................................................................................................................48BudgetDevelopmentCalendar..........................................................................................................48

CapitalBudgetProcess.............................................................................................................................................................48

Accounting......................................................................................................................................................................................49

ii Table of Contents


PAUSDFunds.................................................................................................................................................................................50

FinancialSectionFinancialSection..........................................................................................................................................................................54

PyramidApproach...................................................................................................................................55

FundSummaries

2015‐16AdoptedBudget:AllFunds.................................................................................................................56AllFunds:Revenues/ExpendituresComparison.......................................................................57

GeneralFund(Funds03‐00to06‐08).............................................................................................................58

AdultEducationFund(Fund11‐110)..............................................................................................................59

ChildDevelopmentFund(Fund12‐120)........................................................................................................60

CafeteriaFund(Fund13‐130).............................................................................................................................61

DeferredMaintenanceFund(Fund14‐140).................................................................................................62

BasicAidReserveFund(Fund17‐170)...........................................................................................................63

RetireeBenefitsFund(Fund20‐200)..............................................................................................................64

PropertyFund(Fund21‐210).............................................................................................................................65

CapitalBuildingProjectsFund(Fund21‐211)............................................................................................66

MeasureAFund(Fund21‐212)..........................................................................................................................67

PlannedMaintenanceFund(Fund21‐215)...................................................................................................68

PlannedMaintenanceFund(Fund21‐216)...................................................................................................69

SchoolImpactFeesFund(Fund25‐250)........................................................................................................70

DentalSelfInsuranceFund(Fund67‐670)...................................................................................................71

Workers'CompensationFund(Fund67‐671).............................................................................................72

RetireeBenefitsFund(71‐710)..........................................................................................................................73

BudgetDetails

GeneralFundBudgetsbyLocation:SchoolsSummaryofDatabySchool.................................................................................................................74

ElementarySchools..................................................................................................................................................7514thDayElementaryEnrollment......................................................................................................75

Addison.................................................................................................................................................................76

BarronPark.........................................................................................................................................................80

JuanaBriones......................................................................................................................................................84

Duveneck..............................................................................................................................................................88

ElCarmelo............................................................................................................................................................93

Escondido.............................................................................................................................................................97

Fairmeadow.....................................................................................................................................................102

WalterHays......................................................................................................................................................106

Table of Contents iii


HerbertHoover...............................................................................................................................................110

LucilleM.Nixon..............................................................................................................................................114

Ohlone.................................................................................................................................................................118

PaloVerde.........................................................................................................................................................123

YoungFives......................................................................................................................................................127

MiddleSchools........................................................................................................................................................13114thDayMiddleSchoolEnrollment.............................................................................................131

DavidStarrJordan.........................................................................................................................................132

JaneLathropStanford..................................................................................................................................141

Terman..............................................................................................................................................................149

HighSchools.............................................................................................................................................................15614thDayHighSchoolEnrollment...................................................................................................156

HenryM.Gunn................................................................................................................................................157

PaloAlto.............................................................................................................................................................167

SummerSchool........................................................................................................................................................177

GeneralFundBudgetsbyLocation:SchoolServices

Site‐BasedPreventionandTierIISupportPrograms............................................................................181

AlternativePrograms...........................................................................................................................................184

CareerTechnicalEducation...............................................................................................................................187

Children’sHospital.................................................................................................................................................191

SpecialEducation..................................................................................................................................................194

GeneralFundBudgetsbyLocation:SupportServices

ElementaryandSecondaryEducation..........................................................................................................199

Music............................................................................................................................................................................204

K‐12Art.......................................................................................................................................................................207

LibraryMediaServices.........................................................................................................................................210

HumanResources—Subs....................................................................................................................................213

CentralAttendance................................................................................................................................................216

BoardofEducation................................................................................................................................................219

OfficeoftheSuperintendent..............................................................................................................................222

HumanResourcesAdministration..................................................................................................................226

BusinessServices....................................................................................................................................................229

InformationTechnology......................................................................................................................................232

Insurance....................................................................................................................................................................235

StudentServices......................................................................................................................................................237

EducationalServicesAdministration............................................................................................................240

iv Table of Contents


DigitalPublications/Printing/MailingServices........................................................................................243

SafetyandEmergencyPreparedness............................................................................................................246

Maintenance..............................................................................................................................................................248

PropertyManagement—SurplusSites..........................................................................................................251

Landscaping..............................................................................................................................................................253

Warehouse.................................................................................................................................................................256

Utilities,Phone,Custodial...................................................................................................................................259

Transportation.........................................................................................................................................................262

OtherFundBudgetsbyProgram

AdultEducationFund(Fund11‐110)...........................................................................................................266

ChildDevelopmentFund(Fund12‐120).....................................................................................................270

CafeteriaFund(Fund13‐130)..........................................................................................................................272

DeferredMaintenanceFund(Fund14‐140)..............................................................................................274DeferredMaintenanceProjects......................................................................................................274

BasicAidReserveFund(Fund17‐170)........................................................................................................277

PropertyFund(Fund21‐210)..........................................................................................................................278

BuildingProjectsFund(Fund21‐211).........................................................................................................280BuildingFundProjects.......................................................................................................................280

StrongSchoolsBondFund(Fund21‐212)..................................................................................................282StrongSchoolsBondFundProjects..............................................................................................282

BondPlannedMaintenanceFund(Fund21‐215)....................................................................................286

CapitalFacilitiesFund(Fund25‐250)..........................................................................................................288SchoolImpactFeeCollections.........................................................................................................288

DentalSelfInsuranceFund(Fund67‐670)................................................................................................290

RetireeBenefitsFund(Fund71‐710)...........................................................................................................292

DebtObligations.....................................................................................................................................................................293AggregateAnnualDebtService......................................................................................................293

InformationalSectionBudgetChangesandAssumptions...................................................................................................................................295

TrendsandProjections..........................................................................................................................................................296

Multi‐YearGeneralFundProjections..............................................................................................................................298

StaffingTrendsandProjections.........................................................................................................................................299AveragePAUSDTeacher’sSalary...................................................................................................299

OutputMetricsforStrategicPlanningGoals................................................................................................................300

StudentExitPerformanceIndicators..............................................................................................................................304CaliforniaHighSchoolExitExam(CAHSEE).............................................................................304CAHSEECumulativeDemographicResults...............................................................................304

Table of Contents v


NumberofDropouts............................................................................................................................304

PropertyTaxes..........................................................................................................................................................................305MarketValuevs.AssessedValuation...........................................................................................305AssessedValuationandPropertyTaxComparison...............................................................306

GeneralObligationBonds.....................................................................................................................................................306

ParcelTax....................................................................................................................................................................................307TaxRateAreas(TRAs)...........................................................................................................................................................308

RangeofSchoolTaxPayments.......................................................................................................308

Budget'sEffectonTaxpayers..............................................................................................................................................309TaxBurdenonAverageHomeowner...........................................................................................309

GlossaryofTerms....................................................................................................................................................................310

FactsataGlance........................................................................................................................................................................320

Introductory Section 1


INTRODUCTORYSECTION

2 Introductory Section


2015-16 School Year To the Palo Alto school community, The Palo Alto Unified School District has a bold vision:

We support all PAUSD students as they prepare themselves to thrive as global citizens in a rapidly changing world. We develop our students' knowledge, critical thinking, and problem solving skills, and nurture their curiosity, creativity, and resilience, empowering every child to reach his or her full intellectual, social, and creative potential.

To assure this vision becomes reality for each and every one of our 12,500 students, we have developed a strategic plan with aspirational and measurable goals and also identified key measures and deliverables for each strategic initiative. Achieving these goals and fulfilling our vision requires a sound budget. To this end, we are proud to present our budget for the 2015-16 school year. A transparent document, it accurately reports our revenues and expenditures and includes projections for the next 5 years. The Education Code requires that all school districts adopt a budget for 2015-16 by July 1, 2015. The 2015-16 budget for Palo Alto Unified School District was adopted by the Board of Education on June 23, 2015. School district budgets generally are not final until the fall, and PAUSD is no exception. We must adopt a budget whether or not the state has adopted its budget and before the release of the Santa Clara County Controller-Treasurer’s first projection of secured and unsecured property tax projections for 2015-16. Our budget will be modified as the 2015-16 fiscal year progresses and additional information on revenue and expenditure levels are received. We will keep updates posted on our web site at www.pausd.org. The Palo Alto community places an extraordinarily high value on education. Our stakeholders seek to know as much as possible about our work. We thank you for your interest in our district, as we know this accountability and scrutiny helps us do our work better. Sincerely,

Glenn “Max” McGee, Ph. D. Superintendent



June 2015

To Our Community,

Palo Alto Unified School District’s mission to strive for academic excellence is

mirrored in its commitment to achieve the highest standards of school budgeting. The

District has received several Meritorious Budget Awards from the Association of School

Business (ASBO), and it is our hope that this year’s documents will merit the award as

well. Striving for this award has guided us toward providing a better budget presentation,

one that tells the District’s financial story in a way that is both detailed and understandable.

Respectfully submitted,

Cathy Mak Chief Business Officer



BoardofEducation

MelissaBatenCaswell,President

HeidiEmberling,VicePresident

CamilleTownsend

KenDauber

TerryGodfrey

RoseWeinmann,StudentMember(GunnHighSchool)

CarolynWalworth,StudentMember(PaloAltoHighSchool)

CentralAdministrationGlenn“Max”McGee,Ph.D.,Superintendent

TBA,DeputySuperintendent—EducationalServices

ScottBowers,Ed.D.,AssistantSuperintendent—HumanResources

CathyMak,M.B.A.,ChiefBusinessOfficer—BusinessServices

BobGolton,Ph.D.,BondProgramManager—BusinessServices

PrincipalsAmandaBoyce—AddisonElementarySchool

AnneBrown—BarronParkElementarySchool

LisaHickey—JuanaBrionesElementarySchool

ChristopherGrierson—DuveneckElementarySchool

DanaeReynolds—ElCarmeloElementarySchool

ChuckMerritt—EscondidoElementarySchool

GrantAlthouse—FairmeadowElementarySchool

MaryBussmann—WalterHaysElementarySchool

KatyBimpson—HooverElementarySchool

MaryPatO’Connell—LucilleNixonElementarySchool

NickiSmith—OhloneElementarySchool

TonyaBaily—PaloVerdeElementarySchool–(Interim)

SharonOfek—JaneLathropStanfordMiddleSchool

TomJacoubowsky—DavidStarrJordanMiddleSchool–(Interim)

PierAngeliLaPlace—TermanMiddleSchool

DeniseHerrmann—GunnHighSchool

KimDiorio—PaloAltoHighSchool

KatyaVillalobos—AdultSchool



THEPALOALTOUNIFIEDSCHOOLDISTRICT(PAUSD)BUDGETOurpurposeistofosterthepowerfullearningforallstudentsbyensuringthattheydeveloptheacademicandintellectualcompetenciesandpersonalattributestobelife‐longlearners,responsiblecitizens,andproductivemembersofsociety. Asrequiredbylawandprudentfiscalpractice,Californiaschooldistrictsadoptbudgetspriortothecommencementofeachfiscalyear.Wecannot,however,becertainoftheamountofrevenuethatwillberealizedfromthemajorsourceofPAUSDrevenue,whichispropertytaxrevenueintheseandotherareas.Theseassumptionswilldriveourestimatesoftheresourcesavailabletofundtheinstructionalprogram,andwillbemonitoredandupdatedthroughouttheyearasnewinformationbecomesavailable. Localrevenueconsistsofpropertytaxes,leaseincome,interestincome,donations,fees,reimbursements,andtransfersfromotherfunds. Propertytaxprojections,exclusiveofparceltaxrevenue,havebecomeatopicofinterestwithinthecommunity.PAUSDhasconsistentlyusedconservativeprojectionsinordertoprotectthefiscalsolvencyoftheDistrict.Over‐projectingthesignificantsourceofrevenuecouldleadtoover‐committinglimitedDistrictresources. Propertytaxrevenuecomesfromthreesources:thesecuredroll,theunsecuredroll,andhomeowners’exemptions.Therevenueassumptionsinthisbudgetarebasedonanoverallincreaseof5.24%inpropertytaxes(secured,unsecured,homeowners’exemption,andPAUSD’sshareofcounty‐widerollcorrections),anincreaseinparceltaxesof$2.3millionduetothenew2015MeasureA,flatfundingtoFederalandStateprograms.

UncertaintiesaboundregardingtheimpactoftheStatebudget…

INTRODUCTORYSECTION



THESTATEBUDGET

SchoolDistrictsinCaliforniaareeitherCommunityFunded,alsoknownasBasicAid,orStateFunded,alsoknownasLocalControlFundingFormula(LCFF)funded.LCFFdistrictsarethosethatdonothavesufficientlocalpropertytaxestomeettheminimumstatefundinglevel.TheStateprovidesthebalanceneededtomeetthatlevel.Thesedistrictshavelittleconcernaboutrevenuefrompropertytaxesbecausetheirfundingisback‐filledbytheState.

PaloAltoUnifiedSchoolDistrictisaCommunityFundedschooldistrict.Approximately100ofthe1,000schooldistrictsintheState,includingPAUSD,havelocalpropertytaxrevenuesthatresultindollarsperAverageDailyAttendance(ADA)thatexceedtheLocalControlFundingFormula(LCFF).Thesedistricts,undercurrentstatelaw,areallowedtokeepalloftheirpropertytaxrevenue.Theresultisanextremelyhighdegreeofdependenceonlocalpropertytaxes.

Effective2013‐14,approximately40StatecategoricalprogramssuchasK‐3ClassSizeReduction,SchoolandLibraryImprovement,AdultEducation,PupilTransportation,InstructionalMaterials,ProfessionalDevelopment,andEconomicImpactaidwererolledinthenewfundingmechanismcalledLocalControlFundingFormula(LCFF).Withthischange,theseprogramsarecurrentlyflexibleandunrestricted.Priorto2013‐14,theseprogramswererestricted.PAUSDreceivesonlyabout7.8%ofitsGeneralFundrevenuefromtheState.TheStatehasimplementedanongoingbasicaid“fairshare”reductionof$7.4million,whichrepresentsapproximately4.0%oftheDistrict’sGeneralFundrevenue. StatelotteryfundingisnotdeterminedthroughtheStatebudgetprocess,sincetheprogramfundingwascreatedandmodifiedbythevotersusingtheStateinitiativeprocess.Lotteryincomeisprojectedat$162.00perstudent,with$128.00unrestrictedand$34.00restrictedforinstructionalmaterials.Lotteryincomerepresentsabout1%ofthePAUSDGeneralFundBudget.



Before2003‐04,CommunityFundeddistrictsreceivedfromtheStatethestatutoryminimumaid,calledBasicAid,of$120perADA(hencethenameBasicAiddistrict).However,aspartoftheGovernor’scutsfor2003‐04,this$120perADAhasbeentakenaway. PAUSD’sCommunityFundedstatuscarrieswithitthefollowingissues:

HigherRevenue.ThishasenabledPAUSDtoprovideitscommunitywithveryhighlevelofeducationalprogramsascomparedtootherdistrictsinthestate.ItalsoenablesPAUSDtopaysalariesataverycompetitivelevelcomparedtootherCaliforniaschooldistricts.

Uncertainty.Propertytaxrevenueissubjecttodramaticchanges.Thisisduetothecyclical

natureofpropertyvaluesaswellastolimitationsonthecountyinformationsystems.Thus,whiletheadditionalrevenueaCommunityFundeddistrictreceivesisextremelyhelpful,theDistrict’sfinancialclimatecanbeaccommodatedwithoutmajorimpactonprograms.

EnrollmentGrowthNotFunded.AsopposedtothestateLCFFfundingmechanism,whichpaysanamountperstudentthereforeautomaticallyfundsgrowth,aCommunityFundeddistrictmustpayforanygrowthfromitsessentiallyfixedpoolofpropertytaxfunds.Therefore,PAUSD’senrollmentgrowthadverselyaffectsitsfinancesandthelevelofprogramitisabletooffer.

DelayedRevenueInformation.LCFFdistrictsknowtheircostoflivingadjustment(COLA)byAugustandtheirenrollmentsinSeptember.PAUSDreceivestheController/Treasurer’sprojectionsinAugust,butthesenumbersarerepeatedlyrevisedovertheyearandthefinalnumbersarenotreceiveduntilJulyofthefollowingyear,afterthefiscalyearisover.

ForPaloAltoUnifiedSchoolDistrict,propertytaxrevenuein2015‐16willresultinanadditional$55.80millionfortheDistrict’seducationalprogram,aboveandbeyondwhatwouldhavebeenavailableiftheDistrictwereaLCFFdistrict.Thehistoricalvariationintheseadditionalavailablefundsisshowninthefollowinggraph.

Property tax revenue is subject to dramatic

changes.



$0

$20

$40

$60

$80

$100

$120

$140

$160

04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16Budget

$53.62 $57.12$61.73 $65.42 $65.04 $60.90 $64.70 $64.63 $65.40

$72.30$79.50

$88.30

$22.14$23.91

$27.39$30.06

$41.15 $48.40$45.40 $47.27

$53.40

$55.09

$57.40

$55.80

MillionsAdditional Revenue Resulting from Community Funded Status

Excess Local Property Taxes Balance of State LCFF Funds

ItisimportanttounderstandthatwhilePaloAltoUnifiedSchoolDistrict’sfundingiscurrentlyhigherthanLCFFdistricts,itsgrowthinpropertytaxrevenueperstudenthasbeenquitelowinsomeyears.Thisisbecauseincreasesinenrollmenthavelargelyoffsetthepropertytaxgrowth. PAUSDassessedpropertyvaluehasincreasedeveryyearsincethe1990s.PAUSDtaxrevenuehasalsoincreased.Theburdenontheaveragetaxpayerasmeasuredbyrevenueper$100assessedvaluation(AV)hasremainedessentiallyconstant.Thetablebelowshowsassessedvalue,PAUSDpropertytaxrevenue,andthetaxrevenueper$100AV. UnderProposition13,themaximumpropertytaxrateisonepercentoftheproperty’snettaxablevalue.ThepropertytaxrevenuecollectedbytheCountyTaxCollectorsupportselementaryandhighschoolsandcommunitycollegedistrictsandlocalgovernmentagenciesincludingcities,redevelopmentagencies,theCounty,andspecialdistricts.Thebasicone‐percenttaxrateisdividedamongthepublictaxingagenciesinSantaClaraCounty.PaloAltoUnifiedSchoolDistrict,alongwithotherschooldistricts,sharesapproximately46%ofthepropertytaxrevenue.

2011‐12 2012‐13 2013‐142014‐15Estimated

2015‐16ProposedBudget

AssessedValue $24,958,402,033 $26,285,216,305 $28,227,372,011 $30,004,145,588 $31,612,367,792

PAUSDPropertyTaxRevenue $111,895,854 $118,752,373 $127,389,538 $136,901,856 $144,239,795

TaxRevenuePer$100AV 0.45 0.45 0.45 0.46 0.46

PropertyTaxInformation



Thefollowingchartsshowpropertytaxgrowth,enrollmentgrowth,andpropertytaxdollarsperstudentgrowthforPaloAltoUnifiedSchoolDistrict.Theprojectionsarebasedonthe2014‐15projectedenrollmentof12,638. Themajorityoffundingcomesfrompropertytaxes,independentofenrollment.Asenrollmentincreases,ithastheeffectofdilutingtheavailablepropertytaxdollars. ThepropertytaxrevenuegrowthreflectsthecyclicalnatureoftheeconomyandcommercialandresidentialpricesinSiliconValley.Thesharprecessionthathitthevalleyin2001drovePAUSDintoadowncycle.Whilepropertytaxcollectionsimprovedfrom2004‐05to2008‐09,thenationalrecessionandstatebudgetcrisisdrovePAUSDintoanotherdowncycleuntil2012whentheeconomystartedtorecover.

5.62%

0.36%

8.19%

6.96%

9.99%

7.14%

11.15%

2.92%

0.77%

1.61%

6.13%

7.27% 7.47%

5.24%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

2008

-09

2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16*

Total Property Tax Growth

*Projected

2.00%1.87%

1.96%

1.54%

2.16% 2.15%

2.32%

2.11%

2.95%

2.18%

0.90%

0.70%

0.39%

1.82%

0.00%

0.50%

1.00%

1.50%

2.00%

2.50%

3.00%

3.50%

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

2008

-09

2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16*

Enrollment Growth

*Projected

3.55%

-1.49%

6.11%

5.34%

7.66%

4.89%

8.63%

0.77%

-2.12% -0.56%

5.19%

6.52%

7.05%

3.36%

-4.00%

-2.00%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

Total Property Tax Revenue Per Student

*Projected

PropertytaxrevenuegrowthreflectsthecyclicalnatureoftheeconomyandthehousingpricesintheSiliconValley.



CaliforniaSchoolFinance

Schooldistrictbudgetsandprogramsareimpactedeachyearbythecombinationoflegislation,litigation,andstateballotpropositions.Implementingandcorrectinglegislationisfrequentlydelayedforseveralmonthsafterthepassageofaproposition.Becauseofthetenuousnatureoftheschoolfundingprocess,itisdifficultforschooldistrictstoplaneffectively.

Priorto1973,schooldistrictsreceivedthemajorityoftheirrevenuesfromlocaltaxes.Ataxratewasappliedtotheassessedvalueofallpropertyvalues.Whenviewednationally,propertytaxisapredictableandveryreliablesourceofincome.In1973,Californiaschoolfinancechangeddramatically.AsaresultofthelitigationcommonlyreferredtoasSerrano‐Priest,schoolfinancewastiedtoenrollmentsratherthanthevalueofproperty.

TheCourtfoundinSerrano‐PriestthattheState’smethodoffundingschoolswassubstantiallywealth‐related,andthereforeviolatedtheequalprotectionguaranteesoftheCaliforniaconstitution.TheCaliforniaLegislaturespentthenextdecadeattendingtothecourtmandatetoremovethewealth‐relatedexpenditurediscrepanciesamongdistricts.Equalizationprovisionswrittenintonewschoolfinancelawsweredesignedtoreducethediscrepancies.Annualfundingincreasesforhigherrevenuedistricts,suchasPAUSD,werelessthanforotherdistricts.

AlthoughtherevenuegrowthinCaliforniaschooldistrictswasconstrainedsignificantlyaftertheSerrano‐Priestdecisionin1973,cityandcountyrevenuescontinuetogrowwithinlesslimitedconstraints.In1978,thetaxpayersreactedtouncheckedgovernmentexpenditures,astatesurplusthatreachednearly$4billiondollars,andhighpropertytaxescreatedbyinflationaryincreasesinpropertyvaluesbyapprovingProposition13‐ataxlimitationmeasurethatamendedthestateconstitution.TheGannLimit,anotherconstitutionalamendment,waspassedbythevotersin1979andmadegeneralgovernmenttaxrevenuesdependentuponthesizeofthepopulationservedandthegrowthrateofpersonalincome.Schoolslosttheabilitytopassthegrowthrateofpersonalincome.Schoolslosttheabilitytopassanynewadvaloremtaxes(taxesbasedonthevalueofproperty),includingthosetopaythegeneralobligationbondissues.Schoolscould,however,requestvoterapprovalforparceltaxes(taxesoneachpropertyregardlessofvalue.)Asaresultofthesetaxlimitationmeasures,mostschooldistrictsaredependentonthestateforfunding.

InJune1986,thevotersapprovedanotherconstitutionalamendment,Proposition46,returningtogovernmentagenciestherighttoissuegeneralobligationbondsforthefirsttimesince1978.Thebondsmustbeapprovedbytwo‐thirdsofthevoterscastingballotsonthemeasureandareusedtofinancefacilitiesandothermajorcapitalexpenses.Therehavebeenanumberofsuccessfulbondelectionsthroughoutthestate.

In2003,therehavebeenproposalstoredistributefromCommunityFundedschooldistrictstheirpropertytaxcollectionsinexcessoftherevenuelimitentitlements.Inhisproposedbudgetfor2003‐04,theGovernorrecommendeddivertinglocalpropertytaxrevenueinexcessoftherevenuelimitfromallBasicAiddistricts.ForPAUSD,thisdiversionwouldhavemeantonongoingreductionof$23.1millionbeginningJuly1,2003,andlossofcontroloverlocalpropertytaxrevenues.ThisproposalwasmetwithmassiveresistancefromCommunityFundeddistrictsandinhisMayReviseofthebudget,theGovernorrescindedthefulltake‐away.

Annualfundingincreasesforhigherrevenuedistricts,suchasPAUSD,werelessthanforotherdistricts.



PAUSDwaspowerfullyhitbythefinalstatebudgethowever.The$120perstudentBasicAidincrementwasdeletedbytheStateatacostof$1,070,000.Inaddition,BasicAidschooldistrictswereassessed1.5%oftheirunderlyingrevenuelimit.Thisresultedinalossof

$749,000forPaloAltoUnifiedSchoolDistrict.PAUSDandacoalitionofotherBasicAiddistrictsarepreparedtofightthisbattleagain,ifnecessary. Duringthedevelopmentofthe2004‐05budget,therewerenofurtherattemptstodivertlocalpropertytaxrevenue.Further,thecategoricaltake‐awaywasreducedto$190,000.StateCOLAswereappropriatedin2006‐07,howeverthe$120

perstudentbasicaidfundinglosscontinues.

In2009‐10theState’sfinalbudgetincludedtwoBasicAid“Fairshare”reductions.ForPAUSD,thereductionwereaone‐time$253perstudentreductionof$2.8millionfor2009‐10andanongoingcutequalto5.81%ofitsunderlyingrevenuelimitequaling$4.4million.In2011‐12,thisongoingcutwasincreasedintheStateBudgetto8.92%oftheDistrictrevenuelimitor$7.8million.

2013‐14istheyearoftheschoolfinancereforminwhichtheStatehasanewfundingmechanismcalledtheLocalControlFundingFormula(LCFF).Thisformulareplacesthetraditionalrevenuelimitsand40categoricalprogramsfundingwithbasegrantsperpupil,plussupplementalfundingprovidedbypercentageweightsforstudentsthatarenotEnglishlanguageproficient,whoarefromlow‐incomefamilies,orwhoareinfostercare.TheholdharmlessprovisioninthenewLCFFcappedintheDistrict’sstatecategoricalprogramrevenueatthe2012‐13level,whichis$2.5million.TheState“FairShare”reductionamountof$7.4millionbecameapermanentfundingreduction.

Thestate’seconomicoutlookremainsstrongin2015.Withastrongeconomy,theGovernor’sMayRevisionincludedsubstantialincreasestothe2015‐16educationbudgets.Statefundeddistrictsareprojectedtoreceiveanaverageincreaseof14.13%LCFFfunding.Thebudgetalsoincludesaone‐timeunrestrictedfundingof$601perstudentforalldistricts.Thisisequivalentto$7.2millionforPAUSD.

The$120perstudentBasicAidincrementwasdeletedbytheStateatacostof

$1,070,000.



Summary of School Finance Events

1968 Serrano I–Suit against existing school finance system.

1971 State Supreme Court rules in favor of Serrano.

1973 SB 90–Response to Serrano. Revenue limits established.

1974 Serrano II–LA Superior Court rules that school finance system is unconstitutional. SB 90 is insufficient correction. State Supreme Court upholds lower court’s decision.

1977 AB 65–Legislature’s next response to Serrano.

1978 Proposition 13–Limit on local property tax to 1% of value. AB 65 is never implemented. SB 154–bailout bill. State surplus used for 85%-91% of local programs.

1979 AB 8–The permanent solution to school finance. Revenue limit guarantee established. Gann Limit–Limits spending for all state and local governmental agencies.

1981 AB 777—Replaces AB 8. Allows waivers of Education Code and consolidation of special programs.

1982 State deficit. Schools receive 0% COLA.

1983 SB 813–State Superintendent Bill Honig’s school reform bill. Major new funding. Replaces AB 777.

1984 State lottery is approved, equaling 2%-3% of budget.

1986 Proposition 46–Allows general obligation bonds for school construction for the first time since Proposition 13 passed in 1978.

1988 Proposition 98–Requires about 40% of any new State revenues be committed to K-14 education.

1989 PAUSD becomes Basic Aid district.

1990 Proposition 111–Altered calculation of State Gann Limit.

1991 AB 1200–Imposed additional reporting and oversight requirements.

1992 Categorical programs cut from 2% to 15% per ADA.

1993 Categorical programs cut from 1.35% to 5% to maintain revenue limit funding. No growth funding except Special Education.

1994 0% growth/COLA except Special Education.

1995 2.7% growth/COLA for categorical programs.

1996 3.21% growth/COLA for categorical programs. State Class Size Reduction funding for K-3.

1997 2.65% growth/COLA for categorical programs.

1998 4.04% growth/COLA for categorical programs. Additional appropriation for school instructional materials.

1999 2.9% growth/COLA for categorical programs. Additional appropriation for school safety.

2000 3.17% growth/COLA for categorical programs. Additional appropriation for district and school site block grants.

2001 3.87% growth/COLA for categorical programs. Additional appropriation of energy support funds.

2002 1.66% growth/COLA for categorical programs. Program cuts and funding reductions to balance the State deficit.

2003 0% COLA for categorical programs. Ongoing loss of $120 per student Basic Aid funding. Reduction in categorical program funding equivalent to 1.5% of calculated revenue limits.

2004 2.41% COLA for categorical programs. Reduction in categorical program funding equivalent to 0.38% of calculated revenue limits.

2005 4.23% COLA for categorical programs.

2006 5.92% COLA for categorical programs. New one-time state grants including district and site block grants.

2007 4.53% COLA for categorical programs.

2008 Loss of 15.4% funding for categorical programs.

2009 Loss of 4.46% funding for categorical programs. Basic Aid “Fair share” reduction of $253 per student.

2010 -0.39% growth/COLA for categorical programs. Ongoing Basic Aid reduction of 5.81% of revenue limit calculation.

2011 0% growth/COLA for categorical programs. Ongoing Basic Aid reduction increased to 8.92% of revenue limit calculation.

2012 0% growth/COLA for categorical programs.

2013 School Finance Reform. New funding distribution called Local Control Funding Formula (LCFF).

2014 0.85% COLA. Increase of employer share of STRS from 8.25% to 8.88%. Increase of employer share of PERS from 11.44% to 11.77%. Limitations on district fund balance reserve %.

2015 Employer share of CALSTRS 10.73%, CALPERS 11.847%. 1.02% COLA.



CHANGESINDEBT

InJune1995,thevotersinthePAUSDcommunityapprovedtheDistrict’sissuanceof$143millionofgeneralobligationbonds.TheproceedsofthebondsarebeingusedtoimprovePaloAltoschoolfacilitiesundertheBuildingforExcellenceProgram.Thesefundsareavailableforrepairs,improvements,andrenovationsofandadditionstoschoolbuildingsandgrounds,includingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,electricalandmechanicalsystems.

OnMarch30,2005,theDistrictissuedrefundingbondsintheamountof$107,225,000torefundoutstandingSeriesA,B,andCbondsatlowerinterestrates.In2012,theDistrictissued$52,845,000torefundtheaforementionedbondsforfurtherreductionininterestrates.

InJuneof2008,thevotersofthePaloAltoUnifiedSchoolDistrictapprovedbymorethantherequired55%favorablevotetheMeasureA–StrongSchoolsBond(“MeasureA”),authorizingtheissuanceandsaleofgeneralobligationbonds,nottoexceed$378,000,000.TheMeasureA–StrongSchoolsBondisaProposition39bond.

OnAugust26,2008,theDistrictissuedSeriesAcurrentinterestbondsintheamountof$10,585,000andcapitalappreciationbondsintheamountof$109,414,249.OnJuly13,2010,theDistrictissuedSeriesBbondsintheamountof$25,000,000.OnMarch5,2013,theDistrictissuedSeriesCbondsof$70,000,000andonAugust1,2014,theDistrictissuedSeriesDbondsintheamountof$40,000,000.Thefollowingscheduleshowsactualprojectedchangeindebt.

Year Principal Interest Principal Interest Paid at

Maturity Total Debt Service2014/15 46,105,000$ 5,154,588$ 51,259,588$ 2015/16 11,370,000 5,630,426 2,540,483$ 1,029,517$ 20,570,426 2016/17 11,725,000 4,897,061 2,787,213.00 1,327,787.00 20,737,061 2017/18 12,115,000 4,523,305 3,142,864.00 1,732,136.00 21,513,305 2018/19 12,425,000 4,292,549 3,304,344.00 2,080,656.00 22,102,549 2019/20 12,725,000 4,019,966 3,723,383.00 2,651,618.00 23,119,967 2020/21 13,890,000 3,692,361 3,527,790.00 2,892,210.00 24,002,361 2021/22 12,390,000 3,308,189 3,968,463.00 3,626,537.00 23,293,189 2022/23 2,255,000 3,025,150 8,511,041.00 8,618,960.00 22,410,151 2023/24 2,600,000 2,922,104 8,534,809.00 9,530,191.00 23,587,104 2024/25 3,585,000 2,779,478 8,173,376.00 10,161,624.00 24,699,478 2025/26 4,710,000 2,555,730 7,820,108.00 10,789,892.00 25,875,730 2026/27 5,825,000 2,246,949 7,474,962.00 11,415,038.00 26,961,949 2027/28 7,025,000 1,870,316 7,138,661.00 12,036,340.00 28,070,317 2028/29 2,675,000 1,645,288 7,173,155.00 13,326,845.00 24,820,288 2029/30 3,120,000 1,562,113 6,735,275.00 13,764,725.00 25,182,113 2030/31 3,310,000 1,467,163 6,556,210.00 14,943,790.00 26,277,163 2031/32 3,800,000 1,365,013 6,354,260.00 15,645,740.00 27,165,013 2032/33 4,180,000 1,249,063 6,292,340.00 16,707,660.00 28,429,063 2033/34 4,980,000 1,120,826 5,655,512.00 16,169,488.00 27,925,826 2034/35 8,770,000 990,012 9,760,012 2035/36 9,975,000 704,988 10,679,988 2036/37 10,880,000 380,800 11,260,800

210,435,000 61,403,437 109,414,249.00 168,450,754.00 549,703,440

Total Accretion to date 38,393,079.00 147,807,328.00

Current Interest Bonds Captial Appreciation Bonds

Debt ServiceGeneral Obligation Bonds



STUDENTENROLLMENTTheDistrict’sstudentenrollmentdeclinedsteadilyafter1967,whenitpeakedat15,575students.ThisenrollmentdeclinewassignificantatthetimebecauseuntiltheDistrictachievedBasicAidstatusinthelate1980s,studentenrollmentandtherevenuelimitperstudentwerethetemporarylegislationthatguaranteedalldistrictsminimumrevenue,theDistrict’srevenuedeclinedalongwithenrollment.ThelimitsplacedontheDistrict’srevenuehadsignificantimpactontheinstructionalandsupportserviceprograms.ForoveradecadetheDistrictwasfacedwithclosingschoolsandmakingprogramreductions. In1989,theDistrictachievedBasicAidstatusanditsincomebecamedependentuponassessedvaluationofpropertyandtaxcollections,ratherthanonthestaterevenuelimitandenrollment.HoweverforaBasicAiddistrict,ifenrollmentgrows,thereisnocorrespondingincreaseinrevenuetooffsettheincreaseinexpenditures. TheVoluntaryTransferProgram(VTP)hashadanextremelyimportantimpactonenrollmentintheDistrict.Adesegregationcourtorder,providesforthevoluntarytransferofupto600studentsannuallyfromRavenswoodElementarySchoolDistrictintoPAUSD.VTPenrollmentfor2014‐15is620. Sinceitslowpointof7,452in1989‐90,districtenrollmenthasbeenedgingup.Projected2015‐16enrollment,includingVTP,is12,760.



CLASSSIZEREDUCTION(CSR) PAUSDutilizesfundsfromvarioussourcestoreduceclasssizes.Thebasicgoalofthisprogramistoincreasetheacademicachievementofstudents,especiallyinlanguageartsandmathematics,byprovidinghighqualityinstructionbycertificatedteacherstostudentsinclassesthataverage23students.ThefundingsourcesforCSRare:

1. K‐3ClassSizeReduction.Startedin1996‐97,thisprogramoffersperpupilincentivefundingtoschooldistrictsforlowclasssizesingradesK‐3.PAUSDcurrentlyhasclasssizesofapproximately22studentsinitsK‐3classes.

2. Grade9ClassSizeReduction.Thisprogramwasstartedin1989‐90astheMorgan‐HartClassSizeReductionActandamendedin1998‐99toreduceclasssizeintwocoursesingrade9.PaloAltocurrentlyhasreducedclasssizesinGrade9Englishandmathematics.

3. OtherSourcesforCSRfunding.InMay2015,thevotersofPaloAltoapprovedanewparceltaxof$758perparcel.In2015‐16,asinprioryearsaportionoftheparceltaxwillbespentonreducingclasssizes.Thebalanceoftherequiredfundingisfromothergeneralfunddollars.

BUDGETPOLICIES

Palo Alto Unified School District is a Local Education Agency as constituted under theEducationCode.TherequirementsrelatedtobudgetareinEducationCodeSections42103‐42128.The annualDistrict budget is submitted to theBoard of Education for approval and adoption asauthorizedbytheEducationCode.TheSuperintendentrecommendstheallocationofresourcesforallfunds,programs,services,andoperationalunitsintheDistrict. In 1988‐89, the District adopted a balanced budget requirement. A balanced budget isdefinedasfollows: ThetotalofGeneralFundandBasicAidReserveFundexpenditures,transfersto/fromotherfunds,andothersources/usesofresourcesdonotrequirethetransferofexpenditureoftheBasicAidReserveFundprincipalbalanceoroftheGeneralFundreserve. This2015‐16budgethasasurplusof$634,464anddoescomplywiththebalancedbudgetrequirement.

Thebasicgoalofthisprogramistoincreasetheacademicachievementofstudents,

especiallyinlanguageartsandmathematics…



BUDGETPROCESS Each year theBoard of Education adopts a calendar for development of a budget for thesubsequent fiscal year. Implementing the budget development calendar depends on several keyactions:

AdoptingupdatedDistrictgoalsandbudgetgoalsbymid‐year;

ReviewingthedraftbudgetprojectioninJanuaryandmonthlythereafter;

Determining staffing allocations, school discretionary budgets, and district office budgetallocations;

Presenting the annual budget for public hearing at the Board’s first meeting in JunefollowedbyapprovalatthesecondJunemeeting;and

Revising the annual budget as often as necessary to incorporate the impact of the statebudget,propertytaxdata,andotherimportantinformationasitbecomesavailable.

Thebudgetdevelopmentcalendarprovidesforallactionsthatmustbetakentomeetlegaldeadlines,andalsothoseactionsthatneedtobetakentopreparetheBoardforfinaladoptionofthebudget.Thefollowingisthebudgetdevelopmentcalendartobeusedin2015‐16forthe2016‐17budget.

June 2015 Adoption of 2015-16 PAUSD Budget

July 2015 Governor Signs the 2015-16 State Budget

August 2015 Property Tax Projections from County of Santa Clara

September 2015 First Revision of 2015-16 Budget

October 2015 Budget Study Session

November 2015 County Controller-Treasurer Property Tax Projection Update

November 2015 First Interim PAUSD Financial Report

December 2015 PAUSD Enrollment Projections

January 2016 Release of Governor's Recommended 2016-17 State Budget

February 2016 County Controller-Treasurer Property Tax Projection Update

February 2016 Second Interim PAUSD Financial Report

February 2016 Budget Study Session and Allocation for 2016-17

May 2016 State Budget Update

May 2016 Governor's May Revise & Property Tax Projection Update

June 2016 Adoption of 2016-17 PAUSD Budget

June 2016 Governor Signs State Budget

Budget Development Calendar Used in 2015-16 for the 2016-17 Budget



PAUSDGOALSINTRODUCTION Howdoyoumakeoneofthegreatschooldistrictinthecountryevenbetter?Thisquestionhas been the driving force for improvement in the Palo Alto Unified School District since itsinceptionover120yearsago. Likethe2008StrategicPlanthatguidedtheworkof thedistrict thesepast fiveyears, the2015planisbuiltonaprocessthatwasrigorous,iterative,challenging,courageous,andwehope,celebratory.Withstudentsasthecenterofourfocus,thefivefocus areas – Academic ExcellenceandLearning,PersonalDevelopmentandSupport,InnovativeStaffDevelopmentandRecruitment,OptimizedBudgetandInfrastructure,and Transparent Governance and Communications – formthebasisforimprovementeffortsinimportantareasofthedistrict’soperations.

During the development of the strategic plan, there were myriad opportunities forcommunitymembers toprovide input: almost sixtyone‐on‐one interviewswereconducted;overten focus groups were organized; and online surveys resulted in over 4,000 responses fromparents, high school students, teachers, administrators, and classified staff. This informationwasthensystematicallyreviewedandsharedwithourcommunity.Throughoutthedevelopmentoftheplan, our community offered their thoughts and suggestions inmultiple community forums. Webelieve this inputallowedus tobuild thestrongestplanpossibleandassureourcommunity thattheinitiativesandactionswillmoveusforwardasanorganization.

Inthisprocess,districtstakeholderschallengedthemselvestodotheirbestthinkingaboutwayswecouldprovidebettereducationalopportunitiestoourstudents.Ourcommunitybroughtawealth of experience and reflectivewisdom to this process. And to bring the plan to successfulimplementation will require commitment, collaboration, and perseverance from those who careabouttheyoungpeopleofourcommunity.

Those involved in the establishment of the strategic plan are also committed to makingdifficultchoices.Asaformersuperintendentofthedistrictsaid,“PaloAltocandoanything;itjustcan’tdoeverything.”Itisvitalforastrategicplantofocusonthecoremissionandchoicesthatwillbringthegreatestpossible,longest‐lastingimprovementforallstudents.

Fromthisplanemergesapassiontofindwaystodoimportantworkevenbetter.Inreadingover the goals and feedback, one can lose sight of the enduring strengths of the district and thepositive life outcomes made possible through a PAUSD education. We attempt to capture twoseeminglycontradictorytruths–thatweareanoutstandingschooldistrict,andthatwehavemuchmoretodotomeetouraspirationalgoalsforstudents.



A

B

C

D

E

PAUSDANNUALFOCUSEDGOALS/ACTIONS

ACADEMICEXCELLENCEANDLEARNINGPreparingeverystudentwithknowledgeandskillsforpostsecondarysuccess

1. Increase small group instruction and/or other differentiation strategies effectively to appropriately

challengeallstudentstoensurecorecontentmastery.(StrategicPlanActionA1.1)2. IntegrateCommonCoreStateStandardswithanemphasisoncontentmastery,criticalthinking,creativity,

communication,collaboration,andtechnologicalliteracy.(StrategicPlanActionA2.1)3. Increaseand improve job‐embeddedprofessionaldevelopment andco‐teaching to ensureaccess to the

generaleducationcurriculumforstrugglingstudents.(StrategicPlanActionA3.4)

PERSONALDEVELOPMENTANDSUPPORTFosteringjoyinlearningthroughpersonaldevelopmentacrossmultipledimensions

4. Ensure safe and positive school environments for students through partnerships, student engagement,

andimprovedprocedures.Ensureschoolenvironmentsaresafeandwelcomingforallstudentsthrough:studenteducation;mentoringrelationships;research‐basedprograms;trainingforstaff,volunteers,andsubstitutes;andavenuesforstudentstoaccesssupport.(StrategicPlanActionB2.1)

STAFFDEVELOPMENTANDRECRUITMENTSustainingacultureofgrowthandinnovation

5. Expand delivery of professional development programs to include peer collaboration, best‐practice

sharing,mentoring,andonlinelearning;andextendtoallstaffwhereappropriate.(StrategicPlanActionC1.2)

6. Identify teacher development needs using student data and teacher performance feedback, and alignprofessionaldevelopmentwiththoseneedsandwithstrategicinitiatives.(StrategicPlanActionC2.1)BUDGETANDINFRASTRUCTUREInvestingresponsiblyforexcellenceandgrowth

7. Ensure consistent and adequate distribution of non‐facilities resources relative to teacher and student

supportneeds,i.e.classsize,counselingresources,specialneeds.(StrategicPlanActionD1.4)8. Enhance long‐termplanningprocesses (e.g. building alignment ondemographic projections). (Strategic

PlanActionD2.3)9. Deliver communications and training required to promote consistent adoption of key technology

platformsbystaff,students,andparents.(StrategicPlanActionD3.3)GOVERNANCEANDCOMMUNICATIONSCreateafocused,transparentgovernanceprocessthatisamodelofinformedcommunicationanddecision

making.10. Communicateinformation,actions,challenges,andsuccessstoriestothecommunityonafrequentbasis

andinatransparentmanner.(StrategicPlanActionE1.1)11. ImprovePAUSDwebsiteforeaseofaccessing,organizing,anddisseminatinginformation.(StrategicPlan

ActionE1.3)12. Improveverticalandhorizontalalignmentonacademicrigor,grading,andcurricularelements.(Strategic

PlanActionE2.2)



HUMANRESOURCES TheHumanResourcesDepartmentseekstoensurethattheDistrict’shumanandfinancialresourcesaresharply focusedonoureducationalpriorities.Key initiatives thatsupportprogresstowardthisgoalare:

Conductingpositive,productivenegotiations;

Selecting and implementing a datamanagement system that supports effective decision‐makingandincreasedefficiency;and

CollaboratingwiththeBusinessServicesdivisiontoimprovemonitoringofpositioncontrol,payrollbudget,andstaffingallocations.

Unifiedschooldistrictsarerequiredtospendatleast55%oftotalexpendituresonclassroom‐related salaries and benefits. This includes teachers and teacher aides. TheDistrict’s currentratiois65%.

2015‐16PAUSDCertificatedStaffingStandardsElementarySchool MiddleSchool HighSchoolPrincipal 1.0FTE Principal 1.0FTE Principal 1.0FTEK‐1Student/TeacherStaffingRatio UpTo22:1 AssistantPrincipal/Dean 2.0‐3.0FTE AssistantPrincipal/Dean 4.0FTE2‐3Student/TeacherStaffingRatio Upto23:1 6thGradeCoreStaffingRatio 24:1 9thGradeEnglish/MathStaffingRatio 22:14‐5Student/TeacherStaffingRatio UpTo24:1

7thGradeEnglish/MathStaffingRatio 24:1 OtherStudent/ClassStaffingRatio 28.5:1

Librarian 0.8‐1.0FTE8thGradeEnglish/MathStaffingRatio 24:1 NumberofClasses/Student 6.13

Music/PETravelingTeam*(Total20.45FTEs) Basedon#ofclasses

OtherStudent/ClassStaffingRatios 28.5:1 NumberofClassesTeachersTeach 5

ELD*(Total8.1FTEs)

Basedof#ofELstudents NumberofClasses/Student 7 Librarian 1.0FTE

SpecialDayClassTeachers(Total10.0FTEs) Variesbyschool NumberofClassesTeachersTeach 5 Student/CounselorRatio About300:1ResourceSpecialist 0.4‐0.8FTE Librarian 1.0FTE InstructionalSupervisor 2.4FTELanguageSpeech 0.5‐1.0FTE Student/CounselorRatio About360:1 AthleticDirector 0.4FTEPsychologist 0.2‐0.4FTE InstructionalSupervisor 1.0FTE StudentActivitiesDirector 0.6FTE StudentActivitiesDirector 0.2FTE WorkExperienceCoordinator 0.5FTE SIP SiteCouncilDecision Drama/Newspaper/Music 1.0FTE

SiteLiteracy/Reading 0.2‐0.4FTE SiteLiteracy/Reading 0.4FTE SiteTechnologySupport 0.1‐0.2FTE ROP 1.60FTE ELD 1.7FTEatJLS 0.8FTEatTerman ELD 1.6FTEatGunn

AVIDProgram 0.4FTE AVIDProgram 0.8FTESpecialDayClassTeachers VariesbySchool OpportunityProgram 0.8FTEResourceSpecialist 2.8‐4FTE IndependentStudyProgram 0.2‐0.3FTE

Psychologist 0.5‐1.0FTE SpecialDayClassTeachers VariesbySchoolLanguage/Speech 0.6‐0.8FTE ResourceSpecialist 5.0‐5.4FTE

Psychologist 1.0FTELanguage/Speech 0.5FTE

*ReflectstotalFTEsforallelementaryschools

NOTE:(FTEstandsforfull‐timeequivalent,e.g.,twohalf‐timeemployees=1FTE)



2015‐16ADOPTEDBUDGET

TheadoptedBudgetshowstheGeneralfundoperatingincomebudgetof$184.6millionand

theoperatingexpensebudgetof$185.6million.



OVERVIEWOFGENERALFUND ThebulkoftheDistrict’sGeneralFundrevenues(85%)arespentonemployeesalariesandbenefits.Theremaining15%ofthebudgetisspentoncontractedservices,suppliesandmaterials,capital outlay, and other expenses. Unified school districts are required by law to spend at least55%oftotalexpendituresonclassroom‐relatedexpensesincludingteachersandteacheraides.TheDistrictmaintainsarationofwellover60%. The 2014‐15 estimated actuals are the baseline numbers for the 2015‐16 budget. Thissectionreportsonassumptionsrelatedtorevenueandexpendituresthathavebeenmadetocreatethe2014‐15budgetfromtheestimatedactuals. Thetableonpages27‐28showsthecomparisonbetweentheDistrict’sestimatedactualsfor2014‐15 (Column D) and the budget for 2015‐16 (Column E). The difference between the twocolumnsisshownasColumnF.Thefollowingaredetailsonthechangesandassumptionsthatarethebasisofthe2015‐16budget.Revenue

1. PropertyTaxes($144,075,513).Propertytaxrevenuecomesfromthreesources:thesecuredroll,theunsecuredroll,andhomeowners’exemption/subventions(HOX).Forthe2015‐16budget,thesecuredtaxes($133.2million),unsecuredtaxes($10.2million),andhomeowner’sexemptions($756,095)havebeenincreasedby5.24%overthe2014‐15estimatedrevenue.

2. Parcel Tax ($14,669,244). The residents of PaloAlto passed theMeasureAParcel Tax inMay2015forsixyearswithanincreaseto$758perparcelandwithanannualescalationof2%peryearthrough2020‐21.

3. Lease Revenue ($9,182,733). The District leases four of its properties to outsideorganizations. The Cubberley site is leased to the City of Palo Alto, along with portablebuildingsatseveralelementaryschoolsfordaycarefor$5.5million.TheFremontHillssiteis leased to the Pinewood School for $1.4 million and the Garland site is leased to theStratfordSchoolfor$877,651.TheDistrictalsoleasesthenewlyacquired525SanAntoniosite for$133,127 ina short term leasewith theAthenaAcademyandreceives25%ofallrental revenues generated by the sites to cover the cost of rental. Lease revenues areprojectedbaseduponsignedleasesforthefourleasedsitesandhistoricaltrendsatthesitelevel.

4. Special Education, including Mental Health ($8,951,577). Special education revenues are

fromthesesources:CountyOfficeSELPA($3.2million),federal($2.3million),andstateandlocal property taxes ($3.4 million). The projection for the District’s special educationrevenueisprovidedbythelocalspecialeducationlocalplanarea(SELPA).

5. OtherStateRevenue ($18,917,290).Otherstate revenue includesStateAid ($5.2million),EducationProtectionAccount($2.4million),lotteryrevenue($2.1million),Proposition39CleanEnergy($435,966),MandatedBlockGrant($442,456),onetimediscretionary funds($7.2million),SpecialEducationWorkability($64,075),andAdultEducation($1.0million).AllstaterevenueisbasedonfundinglettersreceivedbythestateorprojectedbaseduponratesprovidedbySchoolServicesofCalifornia(SSC).The increase isprimarilydueto the



one‐timecommoncorediscretionaryfundsof$7.2millionanda$463,000increaseinStateaidfortheVoluntaryTransfer

6. OtherFederalIncome($1,040,899).OtherfederalincomeconsistsprimarilyofNoChildLeftBehind (NCLB) revenue for professional development, low income and English leanerstudents ($596,041), and a grant from the Department of Rehabilitation ($407,432).Projections arebasedupon current2014‐15 awardsand information fromSSC regardingfederalfunding.Thisdecreaseresultsfromthecarryoverbalancesbeingremoved.

7. Palo Alto Partners in Education (PAPiE) ($5,300,000). The District has been given acommitmentof$5.3million for the2015‐16schoolyear fromPAPiEwhich isallocatedtoschools for target areas reflecting school district needs and priorities deemed mostimpactful by principals and parents as revealed in annual meetings, surveys, and focusgroups.The increaserepresentstheadditionalgenerosityof thecommunitythroughtheirtirelessefforts.

8. OtherLocalRevenue ($5,015,789).Other local revenue is primarily funds received at the

sitelevel,includingPTAdonations,athleticboosters,siterentals,anddepartmentalincome.Theserevenuesarebudgetedbasedonhistoricallevels,althoughthefundsarenotavailableto spend until they are collected by the sites. The reduction is due to a decrease in ROPrevenue of $189,742. In addition, school donations are adjusted throughout the year asactualdonationsarereceived.

9. InterfundTransfers in ($101,000). Interfund transfersof$21,000 is the transfer from the

CapitalFacilitiesFund.$80,000isfromtheRetireesBenefitsFund.Expenditures

1. Certificated Salaries ($97,664,373). Certificated salaries include classroom teachers,

counselors, psychologists, administrators, and other certificated staff. The salary budgetincreasescurrentstaffing,projectedincreasesinstaffingdueenrollmentgrowth,projectedcostofadditionalstep/columnincreases,andadditionalstaffingallocations.Theincreaseisdue an increase of about 37 FTE positions, an extra work day on the teacher’s contract($480,000),expandingthesummerprogram($300,000),andanoffsetbyaone‐time0.5%bonusin2014‐15.

2. Classified Salaries ($32,281,808). Classified salaries include classroom aides, secretaries,custodians,busdrivers,maintenanceworkers, foodserviceemployees,andallothernon‐certificatedstaff.Theprojectedcostofadditionalstepincreases,aswellasanincreaseof2mental health therapists, 2 custodians due to increasing square footage at facilities, anincrease inhours and reclassification formiddle schoolhealth technicians, an increase inadministrative staff, coupled with a decrease of special education aides. The increase isoffsetbyaone‐time0.5%bonusin2014‐15.

3. BenefitCosts($39,513,291).Benefitsincludestatutory,retirement,andhealthandwelfarecosts. Statutory costs include Medicare (1.45%), Social Security (6.2% for classifiedemployeesonly),unemploymentinsurance(0.05%),andworker’scompensation(2.4635%,upfrom2.209%in2014‐15).RetirementbenefitsincludeSTRS(10.73%,upfrom8.88%in2014‐15forcertificatedemployees)andPERS(11.847%,upfrom11.771%in2014‐15forclassifiedemployees).Healthandwelfarebenefitsarebasedonacontractual$13,070per



FTEcontributionfromtheDistrict.TheincreaseisindirectcorrelationwiththeincreaseinsalariesandprimarilyduetotheincreaseinCALSTRS($1.6million),CALPERS($190,706),workers compensation rate ($547,993), andan increaseofhealth andwelfarebenefits toadditionalstaffing.

4. Supplies and Materials ($16,856,857). Supplies and materials include textbooks, librarybooks, instructionsmaterials,otherclassroomsupplies,technologypurchases(computers,tabletdevices,printers,etc),furniture,andothernon‐instructionalmaterials.Thegrowthisduetoanincreaseinone‐timecommoncorediscretionaryfundsof$7.2millionreservedfortextbookadoptionandone‐timeprojects.ThisbudgetcategoryischangedfromtheJune9proposed budget by $442,456. The Mandated Block Grant revenue of $442,456 wasbudgeted as categorical revenue with the corresponding expenditures by error. We arereducingtheexpenditurestoreflecttherevenuesasunrestricted.

5. Other Operating Expenses and Services ($18,670,889). Other operating expenses andservicesincludeservices,rentals, leases,maintenancecontracts,travel,insurance,utilities,legal, and other operating expenditures. Utilities ($3.6 million), special education non‐public schools ($3.0million), andmental health residential placements ($1.5million) arethethreelargestexpendituresinthisarea.

6. CapitalOutlay($355,500).Capitaloutlay includesvehicleand largetechnologypurchases,includingservers.

7. Interfund Charges ($116,837). Interfund charges include all indirect charges that werechargedtothevariousfunds.

8. InterfundTransfersOut ($1,505,700). Interfund transfers out is the transfer to theAdult

EducationFundof$1.0millionandtotheDeferredMaintenanceFundof$450,000.



CAPITALFUNDSBUDGETS

Capitalfundsarefundswhoseusesarerestrictedtocapitalpurposes.Itisusefultodevotebudgetattentiontothesefundsandtothinkofthemasagroup.Thisistruebecause,ascapitalprojectsandtasksareidentified,itisoftenthecasethatthereareoptionswithinthegroupforfundingandthattrade‐offsorcombinationsoffundscanaccomplishthepurposewhileremainingwithinthelegalrequirementsofthefunds.Fund14‐140,DeferredMaintenanceFundThisfundrecordstherevenueandexpendituresfromthestatedeferredmaintenanceapportionmentandDistrict‐matchingcontribution.Formerly,therewasa50‐50statematchonacappedamountoflocalrevenuedepositedinthefund.Thisisnolongerthecase.Thestateincomehasnow,inaccordancewithstateflexibilityallowance,beendirectedtotheGeneralFund.Fund21‐210,PropertyFundThisfundrecordstherevenueandexpendituresresultingfromsaleofrealpropertyorlease‐with‐option‐to‐purchaserealproperty.TheprojectedbalanceofthisfundasofJune30,2016,is$1,851,105.ExpendituresinthePropertyFundarerestrictedtocapitaloutlay.Fund21‐211,BuildingProjectsFundThebeginningfundbalanceforthisfundis$3,365,987.Noadditionalbudgetedexpenditureshavebeenproposedfor2015‐16.Fund21‐212,MeasureAStrongSchoolsBondThisfundrecordstherevenueandexpendituresresultingfromthe$378millionbondissueapprovedbythevotersonJune3,2008.Thesefundsareavailableforrepairs,improvements,andrenovationsofandadditionstoschoolbuildingsandgroundsincludingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,andelectricalandmechanicalsystems.Includinginterestincome,theStateCareerTechnicalEducationgrant,andthefundingforbondissuingcosts,thecurrentanticipatedrevenueforthisprogramis$390,047,530asadoptedbytheBoardofEducationandmodifiedwithBoardapprovedamendments.Fund21‐216,PlannedMaintenanceFundTheamountof$17,000,000inGeneralObligationBondsauthorizedbythevotersin1995wasissuedinJuly2000tofundplannedmaintenance.Thesefundsareprojectedtobefullyexpendedin2013‐14.Atransferof$17,758,557isbudgetedfromthe2008MeasureAStrongSchoolsBond.TheprojectedbalanceofthisfundasofJune30,2016is$11,407,060.Fund25‐250,CapitalFacilitiesFundThisfundrecordstherevenueandexpendituresresultingfromthecollectionoffeesleviedonresidentialandcommercialdevelopment.Thesefeesarecurrentlyat$3.36persquarefootforresidentialdevelopmentand$0.54forcommercialdevelopment.



ALLOTHERFUNDSBUGDETSFund11‐110,AdultSchoolFund.AdultEducationisprimarilysupportedbyitsownLCFFrevenue;studentfeesforclassesnotsupportedbythestateandverylimitedcategoricalfunds.TheprogramisnotprojectedtoencroachontheGeneralFund.Fund12‐120,ChildDevelopmentFund.Thisprogramissupportedbystaterevenueandparentfees.ChildcareservicesareprovidedbyPaloAltoCommunityChildCare(PACCC)asasub‐contractortotheDistrict.TheprogramisnotprojectedtoencroachontheGeneralFund.Fund13‐130,CafeteriaFund.TheDistrictreceivesfederalandstatefundsfortheCafeteriaProgramandalsoreceivesrevenuefromfoodsales.NocontributionfromtheGeneralFund,astheprogramisnowself‐sufficient.Fund17‐170,SpecialReserveFund.Thisfundwasestablishedinspring1996.TheinitialbalanceinthisfundwascreatedbyatransferfromthepropertyfundandatransferfromtheGeneralFund.TherewasaloanfromthisfundtobalancetheGeneralFund.TheBoardofEducationapprovedaplantorepaythe“transfer/loan”throughinterestearningsatitsmeetingofMarch3,1998.Therehavebeennoexpendituresfromthisfundsincethattime.Fullrepaymentwascompletein2001‐02.Interestearningsinrecentyearswereretainedinthefund.TheJune30,2015,endingfundbalanceisprojectedtobe$14,375,748.Fund67‐670,Self‐Insurance,DentalFund.TheDistrictisself‐insuredforitsdentalinsuranceprogram.TheincomesourceispremiumspaidbytheDistrictonbehalfofemployees,andexpendituresareforclaimsincurred.Fund20‐200(formerly71‐710),RetireeBenefitsFund.TheRetireeBenefitsFundhasbeenshiftedfromFund710toFund200incompliancewithGASB54,FundBalanceReportingandGovernmentalFundTypeDefinitions,asthefundsarenotinanirrevocabletrust.ThisfundwasestablishedinJune2006toprepareforthecompliancewithGASB45andthefundingofretireebenefits.GASB45requirespublicagenciesreportcostsandobligationsforpost‐employmentbenefits.Notransfersarebudgetedintothisfund,astheliabilityisprojectedtodecreaseovertime.Thefundisestimatedtohaveabalanceof$2,273,464attheendof2015‐16.



Bond Status

Total Bond Issued 254,999

Bond Authorized, Not issued 123,001Other Income 12,141

Total Funds 390,141

Overall Allocation

Elemantary Schools 98,678

Middle Schools 48,796

High Schools 192,013

PAUSD/ Not Appropriated 30,236

Bond Issuance Costs 2,530

Planned Maintenance Cost 17,887

390,141

Budget status

Allocated to Projects But Not Committed 81,997

Committed but not expended 19,755

Expenditures 221,893

Reserves/Not Appropriated 66,497

390,141

(All amounts in $000's) All number was accumulated from the beginning of project, Year 2008‐09 FY.

Gunn High School 76,111 54,445 52,932 1,584 51,347

Palo Alto High School 108,708 74,964 58,596 12,565 46,031

Jordan Middle School 19,615 19,453 19,453 958 18,495

J.L.S. Middle School 16,111 15,979 15,882 58 15,824

Terman Middle School 13,070 13,012 12,972 66 12,907

Ohlone Elementary 10,556 10,526 10,481 0 10,481

Duveneck Elementary 9,278 9,174 9,168 944 8,224

Fairmeadow Elementary 7,657 7,591 7,567 95 7,473

All Other Elementary 24,282 2,337 2,331 0 2,331

Technology 10,485 9,734 9,715 77 9,637

Program Management 12,657 11,011 10,280 1,716 8,565

Planned Maintenance Cost 4,084 2,389 1,485 1,381 104

Subtotal ‐ Projects 312,614 230,617 210,862 19,444 191,419

Reserves

Gunn High School 7,194 ‐ ‐ ‐ ‐

Palo Alto High School 0 ‐ ‐ ‐ ‐

Elementary Schools - Reserve 38,406 ‐ ‐ ‐ ‐

Technology - Reserves 3,422 ‐ ‐ ‐ ‐

PAUSD - Reserve 0 ‐ ‐ ‐ ‐

PAUSD-Not Appropriated * 3,672 ‐ ‐ ‐ ‐

Palnned Maintenance-Not Appropriated* 13,803 ‐ ‐ ‐ ‐ Subtotal ‐ Reserves/Not Allocated 66,497 0 0 0 0

525 San Antonio -Property Acquisition 8,500 8,500 8,500 0 8,500

Other - Bond Issuance Costs 2,530 2,530 2,530 0 2,530Total 390,141 241,647 221,893 19,444 202,449

Total Expenditures 14‐15 FY Expenditures 08‐14 FY Expenditures Projects Budgeted Committed

FUND21‐212/216MEASUREA– STRONGSCHOOLSBONDPROJECT

Overall Allocation Bond Issued Budget Status



GENERALFUND

A B C D E F2014-15 2014-15 Change 2014-15 2015-16 Change

General Fund General Fund From General Fund General Fund From2nd Interim Estimated 2nd Interim Estimated Proposed 2014-15

Budget Actual Budget Actual Annual EstimatedBudget Actual

REVENUES:

REVENUE LIMIT SOURCES LCFF State Aid 2,560,485 2,560,485 - 2,560,485 2,560,485 - Voluntary Transfer Program State Aid 2,195,515 2,195,515 - 2,195,515 2,658,839 463,324 Education Protection Account (EPA) 2,413,868 2,401,210 (12,658) 2,401,210 2,444,728 43,518

Secured Property Taxes 126,535,000 126,535,000 - 126,535,000 133,165,434 6,630,434 Unsecured Property Taxes 9,139,000 9,648,408 509,408 9,648,408 10,153,984 505,576 Transfer in lieu property taxes (20,468) (20,468) (20,468) - 20,468 Home Owners' Exemption/ Subventions 718,000 718,448 448 718,448 756,095 37,647 Special Education Tax Transfer 2,684,178 2,684,178 - 2,684,178 2,614,745 (69,433)

Revenue Limit Sources 146,246,046 146,722,776 476,730 146,722,776 154,354,310 7,631,534

FEDERAL SOURCESSpecial Education - Ongoing 2,226,964 2,226,964 - 2,226,964 2,211,477 (15,487) Special Education - Mental Health 140,374 140,544 170 140,544 139,448 (1,096) Title I - Low Income and Neglected 310,678 308,949 (1,729) 308,949 233,762 (75,187) Dept of Rehabilitation 407,432 407,432 - 407,432 407,432 - Title II - Improving Teacher Quality 400,599 399,724 (875) 399,724 168,927 (230,797) Title III - Immigrant Ed. 77,073 82,164 5,091 82,164 60,616 (21,548) Title III - Limited English Proficient 116,090 126,050 9,960 126,050 132,736 6,686 Other Federal Sources 43,427 43,427 - 43,427 37,426 (6,001)

Federal Sources 3,722,637 3,735,254 12,617 3,735,254 3,391,824 (343,430)

STATE SOURCESLottery 2,128,717 2,128,717 - 2,128,717 2,064,320 (64,397) Special Education Mental Health 717,244 717,244 - 717,244 717,244 - Mandated Cost - Block Grant 440,823 424,513 (16,310) 424,513 442,456 17,943 One-Time discretionary funds - Common C 821,239 821,239 - 821,239 7,219,993 6,398,754 Special Educ. Workability 63,400 64,075 675 64,075 64,075 - CA Clean Energy 470,270 435,966 (34,304) 435,966 435,966 - Adult Education Revenues - - - 1,026,428 1,026,428

Other State Sources 4,641,693 4,591,754 (49,939) 4,591,754 11,970,482 7,378,728

OTHER LOCAL REVENUEParcel Tax 12,369,244 12,369,244 - 12,369,244 14,669,244 2,300,000 Lease Income 10,150,337 10,158,900 8,563 10,158,900 9,182,733 (976,167) Interest Income 115,000 115,000 - 115,000 115,000 - Special Education (from COE) 3,221,476 3,221,476 - 3,221,476 3,268,663 47,187 Other Local Income 10,534,421 10,743,178 208,757 10,743,178 10,315,789 (427,389)

Other Local Revenue 36,390,478 36,607,798 217,320 36,607,798 37,551,429 943,631 TOTAL OPERATING REVENUE 191,000,854 191,657,582 656,728 191,657,582 207,268,045 15,610,463



GENERALFUND

A B C D E F2014-15 2014-15 Change 2014-15 2015-16 Change

General Fund General Fund From General Fund General Fund From2nd Interim Estimated 2nd Interim Estimated Proposed 2014-15

Budget Actual Budget Actual Annual EstimatedBudget Actual

EXPENSES:

CERTIFICATED SALARIES Teachers 78,926,131 78,716,993 (209,138) 78,716,993 81,336,299 2,619,306 Administrators 7,269,096 7,269,096 - 7,269,096 8,352,247 1,083,151 Other Certificated 6,853,014 6,545,796 (307,218) 6,545,796 7,975,827 1,430,031 Certificated Salaries 93,048,241 92,531,885 (516,356) 92,531,885 97,664,373 5,132,488

CLASSIFIED SALARIES Instructional Aides 9,418,212 9,418,212 - 9,418,212 9,113,118 (305,094) Supervisors/Administrators/Clerical 11,625,754 11,231,729 (394,025) 11,231,729 11,688,068 456,339 Maintenance/ Operations/ Transportation/S 9,923,747 9,923,747 - 9,923,747 10,768,337 844,590 Other Classified 656,489 656,489 - 656,489 712,285 55,796 Classified Salaries 31,624,202 31,230,177 (394,025) 31,230,177 32,281,808 1,051,631

EMPLOYEE BENEFITSCertificated Retirement (STRS) 8,422,440 8,374,964 (47,476) 8,374,964 10,018,398 1,643,434 Classified Retirement (PERS) 3,184,537 3,187,706 3,169 3,187,706 3,378,412 190,706

Social Security -OASDI 3,567,068 3,571,161 4,093 3,571,161 3,858,677 287,516 Health Insurance 18,080,111 18,080,111 - 18,080,111 19,031,742 951,631 Unemployment Insurance 57,705 57,745 40 57,745 61,811 4,066 Workers Compensation Insurance 2,664,514 2,616,258 (48,256) 2,616,258 3,164,251 547,993 Employee Benefits 35,976,375 35,887,945 (88,430) 35,887,945 39,513,291 3,625,346

SUPPLIES AND MATERIALS Textbooks 100,000 921,239 821,239 921,239 7,319,993 6,398,754 Other Books 500 500 - 500 500 - Instructional Supplies/Materials 6,491,082 6,893,463 402,381 6,893,463 7,675,965 782,502 Other Supplies/ Materials 2,058,165 2,058,165 - 2,058,165 1,860,399 (197,766) Supplies/Materials 8,649,747 9,873,367 1,223,620 9,873,367 16,856,857 6,983,490

OTHER OPERATING EXPENSES & SERVICES Meetings, Workshops, Dues and Members 1,287,311 1,287,311 - 1,287,311 610,066 (677,245) Liability and Property Insurance 654,125 654,125 - 654,125 694,038 39,913 Utilities 3,627,690 3,627,690 - 3,627,690 3,682,592 54,902 Rentals and Repairs 837,300 837,300 - 837,300 987,900 150,600 Other Services 14,089,319 13,909,514 (179,805) 13,909,514 12,696,293 (1,213,221) Other Operating Expenses & Services 20,495,745 20,315,940 (179,805) 20,315,940 18,670,889 (1,645,051)

CAPITAL OUTLAY Site and Building Improvements 10,000 10,000 - 10,000 10,000 - Equipment 347,000 347,000 - 347,000 345,500 (1,500) Capital Outlay 357,000 357,000 - 357,000 355,500 (1,500)

OTHER EXPENSES AND OUTGO Interfund Charges (96,156) (96,156) - (96,156) (116,837) (20,681) Other Expenses and Outgo (96,156) (96,156) - (96,156) (116,837) (20,681)

TOTAL OPERATING EXPENSE 190,055,154 190,100,158 45,004 190,100,158 205,225,881 15,125,723

EXCESS REVENUES OVER EXPENS 945,700 1,557,424 611,724 1,557,424 2,042,164 484,740

OTHER FINANCING SOURCES Transfer/Loan From Other Funds 110,000 110,000 - 110,000 101,000 (9,000) Transfer/Loan To Other Funds (1,055,700) (2,376,026) (1,320,326) (2,376,026) (1,505,700) 870,326 TOTAL OTHER SOURCES (945,700) (2,266,026) (1,320,326) (2,266,026) (1,404,700) 861,326

NET CHANGE FUND BALANCE - (708,602) (708,602) (708,602) 637,464 1,346,066

BEGINNING BALANCERestricted/Reserved/ Designated 22,613,504 22,613,504 - 22,613,504 28,850,473 6,236,969 Undesignated 7,187,845 7,187,845 - 7,187,845 242,274 (6,945,571)

TOTAL BEGINNING BALANCE 29,801,349 29,801,349 - 29,801,349 29,092,747 (708,602)

ENDING BALANCERestricted/Reserved/ Designated 22,720,513 28,850,473 6,129,960 28,850,473 28,886,599 36,126 Undesignated 7,080,836 242,274 (6,838,562) 242,274 843,612 601,338

TOTAL ENDING BALANCE 29,801,349 29,092,747 (708,602) 29,092,747 29,730,211 637,464



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34 Organizational Section


ORGANIZATIONALSECTION

Organizational Section 35


PaloAltoUnifiedSchoolDistrict

VISIONSTATEMENTWesupportallPAUSDstudentsastheypreparethemselvestothriveasglobalcitizensinarapidlychangingworld.Wedevelopourstudents’knowledge,criticalthinking,andproblemsolvingskills,andnurturetheircuriosity,creativity,andresilience,empoweringeverychildtoreachhisorherfullestintellectual,social,andcreativepotential.



PALOALTOUNIFIEDSCHOOLDISTRICT

OPERATINGVALUES



A

B

C

D

E

PAUSDANNUALFOCUSEDGOALS/ACTIONS ACADEMIC EXCELLENCE AND LEARNING Preparing every student with knowledge and skills for postsecondary success

1. Increase small group instruction and/or other differentiation strategies effectively to appropriately challenge all students to ensure core content mastery. (Strategic Plan Action A1.1)

2. Integrate Common Core State Standards with an emphasis on content mastery, critical thinking, creativity, communication, collaboration, and technological literacy. (Strategic Plan Action A2.1)

3. Increase and improve job-embedded professional development and co-teaching to ensure access to the general education curriculum for struggling students. (Strategic Plan Action A3.4)

PERSONAL DEVELOPMENT AND SUPPORT Fostering joy in learning through personal development across multiple dimensions

4. Ensure safe and positive school environments for students through partnerships, student engagement, and improved procedures. Ensure school environments are safe and welcoming for all students through: student education; mentoring relationships; research-based programs; training for staff, volunteers, and substitutes; and avenues for students to access support. (Strategic Plan Action B2.1)

STAFF DEVELOPMENT AND RECRUITMENT Sustaining a culture of growth and innovation

5. Expand delivery of professional development programs to include peer collaboration, best-practice sharing, mentoring, and online learning; and extend to all staff where appropriate. (Strategic Plan Action C1.2)

6. Identify teacher development needs using student data and teacher performance feedback, and align professional development with those needs and with strategic initiatives. (Strategic Plan Action C2.1)

BUDGET AND INFRASTRUCTURE Investing responsibly for excellence and growth

7. Ensure consistent and adequate distribution of non-facilities resources relative to teacher and student support needs, i.e. class size, counseling resources, special needs. (Strategic Plan Action D1.4)

8. Enhance long-term planning processes (e.g. building alignment on demographic projections). (Strategic Plan Action D2.3)

9. Deliver communications and training required to promote consistent adoption of key technology platforms by staff, students, and parents. (Strategic Plan Action D3.3)

GOVERNANCE AND COMMUNICATIONS Create a focused, transparent governance process that is a model of informed communication and decision making.

10. Communicate information, actions, challenges, and success stories to the community on a frequent basis and in a transparent manner. (Strategic Plan Action E1.1)

11. Improve PAUSD website for ease of accessing, organizing, and disseminating information. (Strategic Plan Action E1.3)

12. Improve vertical and horizontal alignment on academic rigor, grading, and curricular elements. (Strategic Plan Action E2.2)



HISTORYOFPALOALTO Ourorganizationalvisionistobenationallyrecognizedforeducationalandinstructionalexcellence,forthequalityofourgraduates,andforleadershipinthefieldofpubliceducationatthelocal,state,andnationallevels. PaloAltoUnified School is located in thenorthernmost sectionof SantaClaraCounty. ItsattendanceareaservesstudentswholiveintheCityofPaloAlto,incertainareasofLosAltosHillsandPortolaValley,andontheStanfordUniversitycampus. Thearea that isnowcalledPaloAltohasbeen inhabited for thepast5,000years.OhloneIndians lived here before the arrival of the Spaniards in 1769. The next hundred years saw thedevelopmentofthemissionsalongthelengthofCalifornia,followedbythegrantingofranchosbyMexicotoitsfavoredcitizens.ThegradualmovementofpeopleintothearealedtotheformationofthetowncalledPaloAlto(meaningtalltree)anditsgrowthintothecityweknowtoday.Twomajorevents have materially formed the city; the founding of Stanford University in 1891 and thefoundingofHewlett‐Packardin1939.Withthefirstevent,theintellectualandculturalseedsofthecityweresown;withthelattereventcamethedevelopmentofthetownasaleaderintechnologyandbusiness.

PaloAltoUnifiedSchoolDistrictservesawell‐educated,high‐techcommunityandStanfordUniversity,oneoftheworld’sleadinguniversities.Thecommunityplacesahighvalueoneducationand supports the schools with generous commitments of time and money. Its expectations areequallyhigh,andstudentsexcelinmanyareas. ThepopulationofPaloAltostandsat64,484,withameanhouseholdincomeof$140,900,amediansinglefamilyhomepriceof$1,334,500,andamediancondo/townhomepriceof$675,000.(Source:SantaClaraCountyAssociationofRealtors)Theunemploymentlevelis3.2%.77%percentofadultresidentshaveaBAorhigher,with43%havingatleastonegraduatedegree.TherearefivelibrariesinPaloAltowithacirculationof1.5million.

Palo Alto88%

Stanford2%

Los Altos Hills 4%

East Palo Alto5%

Other2%

Enrollment by City



THESCHOOLDISTRICT The school districtwas found onMarch 20, 1893. The first school opened in September1893, with two teachers and 70 pupils crowded into a temporary two‐room schoolhouse. TheDistrict grew until 1967, when enrollment peaked at 15,575 students. At that time the Districtoperated22,K‐6elementaryschools, three7‐9juniorhighschools,andthree10‐12highschools.Enrollmentbegantodeclineinthe1970sandcontinuedtodeclinethroughthe1980s.Thebottomof the decline was reached in 1989 when total enrollment stood at 7,452. The configuration ofschoolsthenstoodatelevenelementaryschools,onemiddleschool,andtwohighschools. JordanMiddle School has since been reopenedas enrollment has increased, and in September1998weopenedatwelfthelementaryschool,BarronPark.InAugust2001,TermanMiddleSchoolreopenedasathirdmiddleschool.THESCHOOLS

PAUSD operates a pre‐school program, a Young Fives and a Transitional Kindergartenprogram (atGreendell), twelveK‐5 elementary schools, three 6‐8middle schools, two9‐12highschools, a self‐supporting Adult School, Children’s Hospital School at Stanford’s Lucille PackardChildren’sHospital,andaSummerSchool.BelowisalistingoftheK‐12Schools,theirlocation,andtheir14thdayenrollmentfor2014‐15.

ElementarySchools(K‐5) EnrollmentAddison 650AddisonAve. 462BarronPark* 800BarronAve. 340JuanaBriones 4100OrmeSt. 347Duveneck 705AlesterAve. 483ElCarmelo 3024BryantSt. 404Escondido 890EscondidoRd. 576Fairmeadow 500E.MeadowDr. 544WalterHays 1525MiddlefieldRd. 516Hoover 445E.CharlestonRd. 403LucilleNixon 1711StanfordAve. 475Ohlone 950AmarilloAve. 608PaloVerde 3450LouisRd. 405Greendell(YoungFives&TransitionalKindergarten)

4120MiddlefieldRd. 100

MiddleSchools(6‐8) J.L.Stanford 460E.MeadowDr. 1103Jordan 750N.CaliforniaAve. 1105Terman 655ArastraderoRd. 720 HighSchools(9‐12) Gunn 780ArastraderoRd. 1874PaloAlto 50EmbarcaderoRd. 1933AlternativePrograms 88*IncludesSAIstudentsinregularclassroomcounts.



PALOALTOUNIFIEDSCHOOLDISTRICTSANTACLARACOUNTY,CALIFORNIA

BoundariesincludemostoftheCityofPaloAlto,partofLosAltosHills,andthecampusof

StanfordUniversity.ThetotalareaservedbytheDistrictis45squaremiles.



LEGALSTATUS The local Board of Education is an agency of the state government established by theEducationCode.Itisheldresponsibleforthedirectionofthepublicschoolsandtheacquisitionandexpenditureoffundsrelatedthereto.WithinthelimitssetbytheeducationCode,thecontroloftheDistrictresideswiththeBoard,whichestablishespolicyanddelegatesadministrativeresponsibilitytotheSuperintendentofSchools.FISCALINDEPENDENCE Palo Alto Unified School District is fiscally independent. While the County Office ofEducationreviewstheDistrict’sbudgetsandfinancialreports,theDistrictmonitorsandauditsitsownday‐to‐daytransactions.STUDENTPLACEMENT Studentsareassignedtoschoolsbasedontheattendanceareasinwhichtheylive.Ifspaceisnot available in their neighborhood school they are assigned to the nearest school that canaccommodate them. Students may request transfer to any school in the District that has spaceavailable.IntradistrictTransfers PAUSD elementary schools have distinctive educational programs. Each of the schoolsattractsstudentsfromotherattendanceareaswithintheDistrict.HooverandOhlone,theDistrict’salternative schools, and the Spanish and Mandarin Immersion Programs, Young Fives andTransitional Kindergarten have no designated attendance areas, so most of their students areintradistricttransfers.InterdistrictTransfers There are three avenues bywhich studentswho live outside the District can attend ourschools:VoluntaryTransferProgram,theAllenBill,andotherinterdistricttransfers.VoluntaryTransferProgram(VTP) TheVoluntaryTransferProgram(VTP)wasestablishedin1986tofurtherequalizeeducationalopportunitiesforallstudentsandtoreduceminorityisolation.Therearethreecriteriaforapplying:studentsmustbeminority,mustlivewithintheboundariesoftheRavenswoodSchoolDistrictinSanMateoCounty,andmustbeenteringkindergarten,firstorsecondgrade.Aminimumof60studentsareacceptedeachyearand,onceaccepted,canremainintheDistrictthrough12thgradeaslongastheycontinuetoliveintheRavenswoodDistrict.In2015‐16,theVTPenrollmentisprojectedat656.



AllenBill UndertheprovisionsoftheAllenBill,parentsemployedwithinschooldistrictboundariesmayapplytotransfertheirchildrenintoaschoolinthatdistrictifroomisavailable.PAUSDreceivesmanyAllenBillapplicationseachyear.However,becauseoftheincreaseinregularK‐12enrollmentoverthelastseveralyears,thereisnoextraspaceavailableinourclassrooms.Therefore,theBoardofEducationhasnotauthorizedtheSuperintendenttoadmitanynewAllenBillstudentssincethe1995‐96schoolyear.OtherInterdistrictTransfers AnothertypeoftransferisavailabletofamiliesresidingoutsidePAUSDboundariesaswellastotheDistrict’sresidents.ManyofthestudentstransferringoutoftheDistrictresideinanareaofLosAltosHillsthatisclosertoLosAltosschoolsthantoNixonElementary,theclosestPaloAltoschool.Thecriteriaforgrantinganinterdistricttransferareprimarilylimitedtohealthandsafetyissues.Thetransfermustbeauthorizedbyboththedistrictofresidenceandthedistrictofrequestedattendance.InterdistricttransfersrequestedbystudentsinanotherdistrictarealmostneverapprovedbyPAUSD. In2014‐15,236non‐residentstudentswereenrolledunderspecialprovisionsforchildrenofdistrictemployees.Thisprogrambeganin1990‐91. TheI‐20programprovidesastudentvisaforforeignstudentswhoarenotpartofthelicensedforeignexchangeprogram.Inordertolimitclasssize,theDistrictnolongeracceptsstudentsundertheprovisionsoftheI‐20program.InterdistrictSummary Thefollowingtableshowsactualtotalinterdistrictenrollmentthrough2014‐15includingstudentsofdistrictemployees,AllenBill,regularinterdistricttransfer,andVoluntaryTransferProgramsstudents,whichamounttoapproximately7%oftheDistrict’stotalstudentpopulation.Forecastsassumethatfutureenrollmentswillequaltheaverageenrollmentofthelastfiveyears.

Non‐ResidentStudents

2006‐07 2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14 2014‐15

StudentsofDistrictEmployees

118 126 139 138 160 153 168 198 220

AllenBillTransferStudents

0 0 0 0 0 0 0 0 0

RegularInterdistrictTransferStudents

21 54 55 33 29 18 18 9 16

I‐20Students 0 0 0 0 0 0 0 0 0

VoluntaryTransferProgramStudents

537 572 573 616 566 590 610 633 620

TOTALNon‐ResidentStudents

676 752 767 787 755 761 796 840 856



TheStaff ThequalityoftheDistrict’seducationalprogramislargelydependentuponthequalityofitsgreatestresource– itsemployees.Thesteadyincreaseinstaffsince1997‐98canbeattributedtoteachershired for enrollment increases, expansionof class size reductionat the secondary level,andtheaugmentationofstaffingformulastoprovideadditionalservicestostudents. PAUSDstaffmembersarecharacterizedaseitherCertificatedorClassified.Certificatedstaffpossessastatelicenseorcredential.Classifiedstafffunctionsinsupportrolesbothintheclassroomand in administrative positions. In 2014‐15, the District employs staff members equivalent toapproximately1,425fulltime(FTE)positions.Ofthese,62%arecertificatedand38%areclassified.Sincemanyclassifiedstaffmembersworklessthanfulltime,theproportionofcertificatedFTEtoclassifiedFTEisgreaterthanthecountofindividuals.Over62%ofthecertificatedstaffhasearnedmaster’sdegrees,andover3%holddoctorates.56 teachersholdNationalBoard forProfessionalTeachingStandardscertificatesand14certificatedstaffholdCertificatesofClinicalCompetency. Approximately85%oftheDistrict’sbudgetgoestoemployeesalariesandbenefits.PAUSDcontinuestoattracthighlyqualifiedstaffmembersthroughitsdedicationtoeducationalexcellence,itsdesirableworkingconditions,andsalariesthatarehigherthancountyandstateaverages.

750 758 798 801 811 816 824 831 852914

454 496 506 523 525 530 535 536 541 551

0

100

200

300

400

500

600

700

800

900

1000

2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

ChangeinStaffing

Certificated Classified

TheAdministration The Superintendent of Schools is the executive officer of the Board and has theresponsibilityforimplementingBoardpolicies.Heischargedwithalladministrativedutiesrelatedtotheschoolsystemandisresponsiblefortheefficientoperationofallindividualschoolsandotheradministrativeunits. District‐wide administrative functions are organized into units as shown in theorganizationalchartonthenextpage.Eachoftheelementary,middle,andhighschools,aswellastheAdultSchool,isadministeredbyaprincipal.



PaloAltoUnifiedSchoolDistrict2015‐16Administrators



LONGRANGEGOALS

BUDGETPOLICY TheBoardofEducationhasadoptedapolicyforbudgetincompliancewiththeEducationCodeanditisrevisedasneeded.TheSuperintendentofSchoolssubmitstheannualdistrictbudgetto the Board of Education for approval and adoption as authorized by law. The Superintendentrecommendstheallocationofresourcesforallfunds,programs,services,andoperationalunitsintheDistrict.PROPERTYFUND The District maintains a Property Fund (Capital Projects Fund), which has accumulatedprimarilyfromthesaleofrealproperties.ThePropertyFundisoneoftheDistrict’slargestfinancialassets,secondonlytoitsinventoryofbuildingsandgrounds.Understatestatue,thePropertyFundismaintainedseparatelyfromallotherfunds. PropertyFundincomecontinuestoaccruefromleasepurchasetransactions, incomefrominvestments, andother allowable sources.ThePropertyFundmaybeused to record the incomefromfuturerealproperty transactions.PropertyFundprincipaland incomemaybeused to fundcapital outlay projects, such as the rehabilitation, modernization, and/or expansion of facilities;deferredmaintenanceprojects; theacquisitionofrealproperty;andtheacquisitionofequipmentandfurniture. As part of the approval of the annual budget, the Board considers any proposed use ofPropertyFundprincipalandincome,andtakesseparateactiontoapprovesuchuses.



BASICAIDRESERVEFUND WiththehighlyvolatilenatureofCommunityfundingandtheconstantthreatfromtheStatetoredistributefromCommunityFundedschooldistrictstheirpropertytaxcollectionsinexcessoftherevenuelimitentitlements,CommunityFundeddistrictsmustmaintainhigherlevelofreserve.ThisspecialreservefundwasestablishedinApril1996,andisactuallypartoftheDistrict’sBasicAidreserve.TheinitialbalanceinthisfundwascreatedbytransfersfromthepropertyfundandtheGeneralFundforapartialrepaymentofapropertyfund“transfer/loan”madein1994‐95.InterestearningseachyeararetransferredtotheGeneralFund. Aspartoftheapprovaloftheannualbudget,theBoardconsidersanyproposeduseofBasicAid Reserve policy. Prior to 2013‐14, the target reserve amount is equal to half the differencebetweenitspropertytaxrevenueandtheamountitwouldreceiveasaRevenueLimitdistrict. In2013‐14, due to the new State funding methodology and the elimination of Revenue Limitcalculations,theBoardapprovedarevisedBasicAidReservePolicy.Thetargetedreserveamountisequal to 10% of general fund budget expenditures. The recommended 10% Basic Aid Reservewould includethe3%staterequiredreserve foreconomicuncertainties in theGeneralFundandthe 7% in the Basic Aid Reserve Fund. PAUSD is projecting $206,731,581 of expenditures andtransfersoutfor2015‐16.Thetargetedreserveamountis$20.7million,$6.2millionintheGeneralFundand$14.5millionintheBasicAidReserveFund.Thereserveamountisfullyfunded.

$9.51 $9.56 $9.61 $9.67

$12.90$14.30 $14.40

$13.79 $13.14 $13.99

$17.03

$‐

$5

$10

$15

$20

$25

$30

2009‐10 2010‐11 2011‐12 2012‐13 2013‐14 2014‐15EstimatedActuals

2015‐16 Budget

In M

illions

Basic Aid Reserve Target

Additional AmountNeeded to Reach Target

Actual Basic Aid Amount



BALANCEDBUDGETREQUIREMENTANDRESOLUTIONOFCOMPLIANCE/NON‐COMPLIANCE TheBoardofEducationhasabalancedbudgetrequirement.ThismeansthatthetotalGeneralFundandBasicAidReserveFundexpenditures,transfersto/fromotherfunds,andothersources/usesofresourcesshallnotrequirethetransferorexpenditureoftheBasicAidReserveFundprincipalbalanceoroftheGeneralFundreserve.Theadoptedbudgetdoesnotcomplywiththispolicy,astheBoardhasapprovedtheuseoftheunrestricted,undesignatedfundbalanceoverthenextthreeyears.STANDARDSANDCRITERIA TheCaliforniaDepartmentofEducationhasadoptedstandardsandcriteriaforschooldistrictbudgets.TheDistrictbudgetcomplieswiththeStandardsandCriteria. PursuanttoEducationCodeSection33127,standardsandcriteriaweredevelopedforlocaleducationalagenciesandtheiroversightagenciestouseindevelopingannualbudgets,managingsubsequentexpendituresfromthosebudgets,andassessingfiscalsolvencybasedonreviewsofbudgetsandinterimreports.Thecriteriaandstandardsincludeanalysesdailyattendance,revenuesandexpenditures,reservesandfundbalance,andmultiyearcommitments.ADMINISTRATIVEPROCEDURES School,departmentand/orinstructionalprogrambudgetrequestsaresubmittedannuallyintheformatdesignatedbytheChiefBusinessOfficial.AbudgetcalendarispreparedandpresentedtotheBoardbytheChiefBusinessOfficialinordertoprovideaccessibilitytothebudget‐makingprocessfortheBoard,staff,andpublic. TheChiefBusinessOfficial,incollaborationwiththeCabinet,hasresponsibilityforthefollowing: ProjectingDistrictincomefromstate,local,andfederalsources; ProjectingDistrictexpensesbyaccount; CompilingtheannualDistrictbudget;and Establishingbudgetaccountingprocedures. Oncethebudgetisadopted,allphasesofgeneralandbudgetaryaccountingfollowproceduresoutlinedbytheEducationCodeandareinaccordancewiththeCaliforniaSchoolAccountingManualpublishedbytheCaliforniaDepartmentofEducationaccordingtothefollowingprocedure:

1. TheChiefBusinessOfficialmayimplementsupplementaryaccountingprocedures.2. Resourceallocationsperunitofenrollmentattheschoolsareestablishedannuallyduring

thebudgetdevelopmentprocess. a. Onceenrollmentisestablishedforagivenyear,theSuperintendentordesignee

adjuststotalallocationstoreflectactualenrollmentdataasoftheeleventhdayofthenewschoolyear.

b. Fundsmaybetransferredbetweensub‐accountswithinthemajoraccountinwhichthefundshavebeenbudgeted.

c. UnexpendedbaseallotmentfundsmaybecarriedoverandexpendedinthefollowingfiscalyearfordesignatedpurposesasapprovedbytheSuperintendentordesignee.

3. TheAnnualFinancialReportisavailableonDistrict’swebsite:www.pausd.org.



ThebudgetdevelopmentprocessbeginsinJanuarywiththeGovernor’sproposedbudget.Atthattime,Districtgoalsandprioritiesarerevisedandestablished.InMarch,withtheSecondInterimFinancialReportasaspringboard,advisorygroupsandadministratorsreviewthebudgetandprovideinput.BudgetupdatesarepresentedatsubsequentBoardmeetingsforfurtherinputanddiscussionbytheBoardandgeneralpublic.TheproposedbudgetisbroughttotheBoardofEducationinJunefordiscussionandpublichearingbeforebeingapprovedbytheBoardnolaterthanJune30.

EachyeartheBoardadoptsacalendarfordevelopmentofthebudgetforthesubsequentfiscal

year.ThebudgetdevelopmentcalendarprovidesforallactionsthatmustbetakentomeetlegaldeadlinesandthoseactionsthatneedtobetakentopreparetheBoardforfinaladoptionofthebudget.

BudgetDevelopmentCalendarUsedin2015‐16 forthe2016‐17Budget

June2015 Adoptionof2015‐16PAUSDBudget

July2015 GovernorSignsthe2015‐16StateBudget

August2015 PropertyTaxProjectionsfromCountyof SantaClara

September2015 FirstRevisionof2015‐16

October2015 BudgetStudySession

November2015 CountyController‐TreasurerPropertyTaxProjectionUpdate

November2015 FirstInterimPAUSDFinancialReport

December2015 PAUSDEnrollmentProjections

January2016 ReleaseofGovernor’sRecommended2016‐17StateBudget

February2016 CountyController‐TreasurerPropertyTaxProjectionUpdate

February2016 SecondInterimPAUSDFinancialReport

February2016 BudgetStudySessionandAllocationfor2016‐17

May2016 StateBudgetUpdate

May2016 Governor’sMayRevise&PropertyTaxProjectionUpdate

June2016 Adoptionof2016‐17PAUSDBudget

June2016 Governor’sSignsStateBudget

CAPITALBUDGETPROCESS

Asignificantamountofdollarsislocatedincapitalfunds.Thesearefundswhoseusesarerestrictedtocapitalpurposes.Itisusefultodevotebudgetattentiontothesefundsandtothinkofthemasagroup.Thisisbecauseascapitalprojectsandtasksareidentified,itisoftenthecasethatthereareoptionswithinthegroupforfunding.Trade‐offsorcombinationsoffundscanaccomplishthepurposewhileremainingwithinthelegalrequirementsofthefunds.Throughouttheyear,theDistrictengagesinanumberofdialoguesrelatedtofacilitiesandcapitalfundsthatfinanceprojectstomaintainandimproveourschools.

Inthespring,staffreviewedwiththeBoardofEducationafive‐yearmodelofrevenuesforcapitalbudgets.Thereviewwascompletedwithmodelexpendituresforeachofthecapitalbudgets.ThesebudgetshadthreereadingsbytheBoardofEducationpriortoadoption.



AccountingPolicies

TheaccountingpoliciesofPAUSDconformtogenerallyacceptedaccountingprinciplesasprescribedbytheGovernmentalAccountingStandardsBoard(GASB)andtheAmericanInstituteofCertifiedPublicAccountants,exceptthatacompletehistoricalcostrecordoffixedassetshasnotbeenmaintained.DistrictaccountsforitsfinancialtransactionsinaccordancewiththepoliciesandproceduresoftheCaliforniaSchoolAccountingManual.FundAccountingThe accounts of PaloAltoUnified SchoolDistrict are organized on the basis of funds or accountgroups,eachofwhichisconsideredtobeaseparateaccountingentity.Theoperationsofeachfundareaccountedforwithaseparatesetofself‐balancingaccountsthatcompriseitsassets,liabilities,fundbalanceorretainedearnings,revenues,andexpendituresorexpenses,asappropriate.Districtresourcesareallocatedtoandaccountedforinindividualfundsbaseduponthepurposeforwhichtheyaretobespentandthemeansbywhichspendingactivitiesarecontrolled.PaloAltoUnifiedSchoolDistrictaccountsareorganizedintofundtypesandaccountgroupsasfollows:GovernmentalFunds

TheGeneralFundisthegeneraloperatingfundoftheDistrict. SpecialRevenuefundsareusedtoaccountforspecificrevenuesourcesthatarelegally

restrictedtoexpendituresforspecificpurposes. CapitalProjectsfundsareusedtoaccountfortheacquisitionand/orconstructionofall

majorgovernmentalgeneralfixedassets.ProprietaryFunds

Proprietary,orInternalService,fundsareusedtoaccountforservicesrenderedonacost‐reimbursementbasiswithintheDistrict.TheDistrictisself‐insuredforWorkers’Compensationanddentalcare.

REVENUE/EXPENDITURES

PAUSDrecordsrevenuesandexpendituresinaccordancewiththeCaliforniaSchoolAccountingManualasprescribedbyEducationCodeSection41010.PAUSDrevenuesandotherfinancialresourcesareclassifiedbyfundandsource.

Therevenuesareclassifiedbyfundasfollows:Funds03‐030to06‐068 GeneralFundFund11‐110 AdultEducationFundFund12‐120 ChildDevelopmentFundFund13‐130 CafeteriaFundFund14‐140 DeferredMaintenanceFundFund17‐170 BasicAidReserveFundFund20‐200 RetireeBenefitFundFund21‐210 PropertyFundFund21‐211 BuildingProjectsFundFund21‐212 MeasureAFund



Fund21‐215 PlannedMaintenanceFundFund25‐250 SchoolImpactFeesFundFund67‐670 DentalInsuranceFundWithineachfund,therevenuesareclassifiedbysourceasfollows:8010‐8099 RevenueLCFFSource8100‐8299 FederalRevenue8300‐8599 OtherStateRevenue8600‐8799 OtherLocalRevenue8910‐8929 InterfundTransfersIn8930‐8979 OtherFinancingSources8980‐8999 ContributionstoRestrictedProgramsPAUSDexpendituresareorganizedbyobject.Theuseofobjectsfacilitatesthepreparationofbudgetsandthevariousfinancialreportsrequestedbyfederal,state,county,andlocalagencies.Withineachfund,themajorobjectclassificationsforexpendituresare:1000 CertificatedPersonnelSalaries2000 ClassifiedPersonnelSalaries3000 EmployeeBenefits4000 BooksandSupplies5000 Services/OtherOperatingExpenditures6000 CapitalOutlay7000 OtherOutgo

MEASUREMENTBASISBasisofaccountingiswhenrevenuesandexpendituresorexpensesarerecognizedintheaccountsandreportedinthefinancialstatements.Italsorelatestothetimingofmeasurementmade,regardlessofthemeasurementfocusapplied.Governmentalfundsaregenerallyaccountedforusingthemodifiedaccrualbasisofaccounting.Theirrevenuesarerecognizedintheaccountingperiodinwhichtheybecomebothmeasurableandavailabletofinanceexpendituresofthecurrentfiscalperiod.Expendituresarerecognizedintheaccountingperiodinwhichtheliabilityisincurred(whengoodsarereceivedorservicesrendered).Proprietaryfundsareaccountedforusingtheaccrualbasisofaccounting.Revenuesarerecognizedwhenearnedandexpensesarerecognizedwhentherelatedliabilitiesareincurred.PAUSDFUNDSPaloAltoUnifiedSchoolDistrict’sbudgethastwelvefunds.Theirtypesandfunctionsareasfollows:Fund03‐030to06‐068GeneralFund

TheDistrict’sGeneralFundistheday‐to‐dayoperatingfundandaccountsforallfinancialtransactionsthatarenotproperlyrecordedinanyoftheotherfundsforwhichtheBoardofEducationhasresponsibility.Thesalariesforteachers,administrators,librarians,instructionalaides,clericalstaff,busdrivers,maintenancestaff,andmostothercertificatedandclassifiedpositionsarerecordedintheGeneral



Fund.Utilitybills,mostsuppliesandmaterials,gasoline,advisorsandconsultants,forexample,arealsopaidfromtheGeneralFund.Fund11‐110AdultEducationFund(SpecialRevenueFund)

TheAdultSchoolissupportedbyitsownstateapportionment.TheAdultSchoolreceivesstatefundingaswellasstudentfeesfornon‐statesupportedclasses.Inaddition,theAdultEducationprogramreceivesFederalfundsforitsEnglishasaSecondLanguage(ESL)program,andstatefundsforthePreschoolFamilyprogram.Fund12‐120ChildDevelopmentFund(SpecialRevenueFund)

TheChildDevelopmentProgramprovidesfortheinstructionandsupervisionofpreschoolandschoolagechildrenwhoseparentsareworking,attendingschool,orotherwiseunabletocarefortheirchildrenduringtheday.Aparentwithamedicaldisabilitymayalsoqualifyafamilyforchildcare.Parentspayafeethatisonaslidingscaledependingonfamilyincomeandnumberofpersonsinthefamily.Thefeeschedulegivesanadvantageandfirstprioritytolowincomefamilies.ThepreschoolclassroomsarespreadthroughouttheDistrictintheelementaryschools.Preschoolchildrenattendallday,usuallybetweennineandelevenhours.Childrenarrivebetween7:00‐9:00a.m.andareservedabreakfast,lunch,andanafternoonsnack.TheschoolageclassroomsarelocatedatFairmeadowSchool.Schoolagechildrenattendbeforeandafterschoolwhenelementaryschoolisinsession.Thisprogramisfundedbystaterevenueandparentfees.Itisself‐supportinganddoesnotfinanciallyencroachontheGeneralFund.PAUSDsubcontractswithPaloAltoCommunityChildCare(PACCC)fortheday‐to‐daymanagementoftheprogram.Fund13‐130CafeteriaFund(SpecialRevenueFund)

TheCafeteriaFundisusedtoaccountforincomeandexpensesintheoperationoftheDistrict’sStudentNutritionandCafeteriaProgram.Theprogramprovideslunchdailyateveryschoolsite,servingoveronemillionmealsperyear.TheDistrictreceivesFederalandstatefundsfortheCafeteriaProgramandalsoreceivesrevenuefromfoodsales.Fund14‐140DeferredMaintenanceFund(SpecialRevenueFund)

TheDeferredMaintenanceFundrecordstherevenueandexpendituresfromthestateDeferredMaintenanceapportionmentanddistrictcontributions.



Fund17‐170BasicAidReserveFund(SpecialRevenueFund)In 1996 the Board, recognizing the unique status of the Palo Alto Unified School District as aCommunityFundedDistrict,establishedtheBasicAidReserveFund.Thefundmayonlybeusedfornon‐recurringexpenses.TheJune30,2016,endingfundbalanceisprojectedtobe$14,375,748.Fund20‐200RetireeBenefitFund

TheRetireeBenefitFundwasestablishedinJune2006toaddresstherequirementofGASB

45thatschooldistrictsdiscloseretireehealthbenefitliabilities.TheJune30,2016,endingfundbalanceisprojectedtobe$2,273,464.AGASB45actuarialvaluationonPAUSDpostemploymentbenefitobligationswasdonebyNorthBayPensionsasofJuly1,2012.TheDistrict’sretireehealthcareactuarialliabilityisestimatedtobe$23,520,252.TheRetireeBenefitFundaccountsforseparatelyrestrictedmoneyfromdistrictcontributionsforemployees’retirementbenefitpayments.In2009,theDistrictreachedagreementfromitsemployeegroupstoeliminatethisbenefitforallemployeeshiredafterMay31,2009,andthusthisliabilitywillbeeliminatedoverthenext30years,approximately.Fund21‐210PropertyFund(CapitalFund)

Since1982‐83theDistricthasusedtheproceedsfromthesaleofsurplusschoolsitestosupporttheDeferredMaintenanceprogramforbuildingsandgrounds,topurchaseinstructionalandotherequipment,andtosupplementtheDistrict’sGeneralFund.ThetransactionsarerecordedinthePropertyFund,whichisarestrictedfund.DuetostatutorylimitationsonthelengthoftimeforwhichaschooldistrictcanuseproceedsandinvestmentincomefromthesaleofsurpluspropertiesforGeneralFundpurposes,beginningwiththe1996‐97schoolyeartheDistrictcannolongermaketransfersfromthePropertyFundtotheGeneralFund.InApril1996theDistrictestablishedaBasicAidReserveFundandtransferredintoit$4.9millioninremainingfundsfromthesaleofsurplusproperties.AllfuturesupplementstotheGeneralFundwillinsteadcomefromtheBasicAidReserveFund.Fund21‐211BuildingProjectsFund(CapitalFund)

TheBuildingforExcellenceFundwasestablishedtoaccountforproceedsfromthesaleofbondsandthecapitalexpendituresfromtheseproceeds.InJune1995,thecommunityoverwhelminglyvotedtoapproveabondmeasureof$143million.ThebondswereissuedtorenovateandmodernizetheschoolsoverthenextseventonineyearsinaccordancewiththeBuildingforExcellenceReconfiguredMasterPlan.ThefirstseriesofbondswasissuedinAugust1995,intheamountof$3.5million.ThesecondseriesofbondswasissuedinAugust1996,intheamountof$122.5million.ThethirdandfinalserieswasissuedinAugust2000andplacedinthePlannedMaintenanceFund.



Fund21‐212MeasureAFund(CapitalFund)

Thisfundrecordstherevenueandexpendituresresultingfromthe$378millionbondissueapprovedbythevotersonJune3,2008.Thesefundsareavailableforrepairs,improvements,andrenovationsofandadditionstoschoolbuildingsandgroundsincludingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,andelectricalandmechanicalsystems.Includinginterestincome,thecurrentanticipatedrevenueforthisprogramis$390,047,530asadoptedbytheBoardofEducationandmodifiedwithBoardapprovedamendments.Fund21‐216PlannedMaintenanceFund(CapitalFund)

ThePlannedMaintenanceFundwasestablishedtoaccountforthethirdandfinalseriesofgeneralobligationbondsintheamountof$17millionissuedinAugust2000.Thesefundsareusedforplannedmaintenance.In2013‐14,a$17,758,557transferwasmadefromtheFund212MeasureAFundtocontinuefundingplannedmaintenance.TheprojectedbalanceofthisfundasofJune30,2016is$11,407,060.Fund25‐250SchoolImpactFeesFund(CapitalFund)

TheSchoolImpactFeesFundwasestablishedtoaccountformoneysreceivedfromfeesleviedondevelopersforincreasesinsquarefootageasaconditionofreceivingabuildingpermitfromtheCity.Expendituresinthefundarerestrictedtoconstructionandreconstructionofschoolfacilitiestoaccommodatestudentenrollmentgrowthresultingfromthedevelopment.Fund67‐670DentalInsuranceFund(ProprietaryFund)

TheDistrictisself‐insuredforitsDentalInsuranceProgram.IncomeandexpensesforthatpurposeareaccountedforintheDentalFund.TheincomesourceisthepremiumspaidbytheDistrictonbehalfofemployees;expendituresareforclaimsincurred.

54 Financial Section


FINANCIALSECTION

Financial Section 55


THEPALOALTOUNIFIEDSCHOOLDISTRICT(PAUSD)BUDGETThisbudgetpresentationusesapyramidapproach.Itisdividedintotwomajorsections.Thefirstpartsummarizesallfunds–revenuesandexpense–forPaloAltoUnifiedSchoolDistrict.Thesecondpartpresentsbudgetdetailsbylocationorprogramforeachindividualfund.

FINANCIALSECTION



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est.

Actu

als

Adop

ted

Budg

etFo

reca

stFo

reca

stFo

reca

st

REVE

NUES

Reve

nue

Lim

it So

urce

s/LC

FF11

1,53

4,43

211

5,00

6,15

111

6,69

3,56

112

5,79

8,53

913

7,25

3,28

214

6,72

2,77

615

4,35

4,31

016

2,11

9,29

817

0,38

3,38

217

9,11

7,34

5Fe

dera

l Sou

rces

5,77

8,19

55,

823,

701

4,64

1,01

15,

219,

678

3,89

9,18

64,

512,

922

4,18

2,85

94,

195,

516

4,21

5,44

74,

239,

085

Oth

er S

tate

Sou

rces

11,8

87,7

668,

873,

096

6,07

3,08

96,

818,

348

6,82

3,67

65,

160,

956

12,4

75,9

595,

389,

428

5,60

6,38

75,

411,

929

Oth

er L

ocal

Sou

rces

38,3

47,6

2442

,309

,197

43,0

00,9

3044

,267

,767

43,2

81,0

8042

,518

,116

42,9

64,7

4542

,396

,697

42,8

91,5

2643

,570

,693

GO

Bon

ds/ T

rans

fers

-in F

rom

Oth

er F

unds

4,54

4,88

827

,130

,893

1,85

8,91

878

,174

,482

62,1

74,2

6612

5,48

6,77

71,

606,

700

1,62

3,59

11,

650,

191

1,68

1,73

8TO

TAL

OPE

RATI

NG R

EVEN

UE17

2,09

2,90

519

9,14

3,03

817

2,26

7,50

926

0,27

8,81

425

3,43

1,49

032

4,40

1,54

721

5,58

4,57

321

5,72

4,53

022

4,74

6,93

423

4,02

0,79

0

EXPE

NSES

Certi

ficat

ed S

alar

ies

75,8

74,9

1676

,114

,248

78,4

36,5

4184

,397

,865

90,2

37,2

7493

,371

,446

98,6

10,1

7110

2,19

5,98

510

5,71

9,40

111

0,01

1,86

6Cl

assi

fied

Sala

ries

28,2

12,9

0228

,629

,881

28,8

98,8

6330

,432

,231

32,2

31,9

6733

,077

,690

34,1

18,2

4234

,548

,959

35,4

21,4

2836

,305

,327

Empl

oyee

Ben

efits

30,5

28,7

3332

,550

,965

33,2

76,6

4833

,784

,798

34,7

82,9

7236

,786

,499

40,3

10,3

3943

,563

,925

47,4

59,1

3551

,293

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Supp

lies/

Mat

eria

ls8,

155,

411

8,08

9,05

98,

631,

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9,72

4,91

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11,7

47,8

3618

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10,8

79,4

6611

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10,9

23,9

22Co

ntra

ct S

ervic

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28,1

27,6

3528

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32,3

30,9

3830

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91,8

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21,8

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1722

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22,8

48,1

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50,6

54,7

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3,52

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2,73

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66,2

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2,45

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TAL

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NG E

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0,76

8,09

518

8,36

6,55

923

0,53

7,58

925

2,91

7,31

524

9,50

5,58

436

6,30

5,11

721

9,20

4,88

221

7,86

6,22

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6,45

4,72

123

5,74

3,60

5

Reve

nues

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r (un

der)

Expe

nses

-8,6

75,1

9010

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-58,

270,

080

7,36

1,49

93,

925,

906

-41,

903,

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4,14

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2,40

4,06

611

9,76

5,56

512

3,69

1,47

181

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78,1

67,5

9176

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74,3

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11

Endi

ng F

und

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159,

897,

667

170,

674,

146

112,

404,

066

119,

765,

565

123,

691,

471

81,7

87,9

0078

,167

,591

76,0

25,8

9974

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,111

72,5

95,2

96

2015‐16

ADOPTEDBUDGET

ALLFUNDS



$172,092,905

$199,143,038

$172,267,509

$260,278,814

$253,431,490

$324,401,547

$215,584,573

$215,724,530

$224,746,934

$234,020,790

180,768,095

188,366,559

230,537,589

252,917,315

249,505,584

366,305,117

219,204,882

217,866,222

226,454,721

235,743,605

$0

$1

00,0

00,

00

0

$2

00,0

00,

00

0

$3

00,0

00,

00

0

$4

00,0

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00

0

20

09-1

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20

10-1

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20

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20

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20

17-1

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ore

cast

20

18-1

9F

orca

st

2015‐16AdoptedBudget

AllFunds

Rev

enu

esE

xpe

nditu

res



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est.

Actu

als

Adop

ted

Budg

etFo

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REVE

NUES

Reve

nue

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it So

urce

s/LC

FF11

1,53

4,43

211

5,00

6,15

111

6,69

3,56

112

5,79

8,53

913

7,25

3,28

214

6,72

2,77

615

4,35

4,31

016

2,11

9,29

817

0,38

3,38

217

9,11

7,34

5Fe

dera

l Sou

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5,26

7,79

65,

236,

741

4,03

4,40

34,

560,

612

3,15

8,73

23,

735,

254

3,39

1,82

43,

391,

824

3,39

1,82

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391,

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Oth

er S

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99,2

018,

172,

983

5,46

1,90

96,

242,

463

6,27

3,61

34,

591,

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11,9

70,4

824,

875,

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5,08

0,08

64,

870,

523

Oth

er L

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30,3

82,1

8934

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34,8

15,9

0936

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36,3

76,1

0236

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37,5

51,4

2937

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37,4

52,9

3138

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Sale

of P

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GO

Bon

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438,

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TOTA

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163,

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187,

291

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767,

582

207,

369,

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207,

544,

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216,

409,

223

225,

492,

138

EXPE

NSES

Certi

ficat

ed S

alar

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74,8

28,7

5475

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77,5

13,5

9383

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89,3

01,2

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97,6

64,3

7310

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4,63

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8,99

8,84

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Sala

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62,0

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30,3

84,4

1531

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32,2

81,8

0833

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33,9

46,5

8634

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Empl

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Ben

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29,8

02,2

2131

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32,5

44,5

4333

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34,0

81,7

2735

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39,5

13,2

9142

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46,7

41,1

3850

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Supp

lies/

Mat

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277,

180

6,05

1,18

36,

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6,46

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9,87

3,36

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9,60

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9,58

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15,0

20,0

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17,0

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15,9

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19,0

60,7

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19,9

00,0

49Ca

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369,

734

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328

491,

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600,

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Exp

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Tran

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1,50

5,70

01,

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TOTA

L O

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EXP

ENSE

154,

066,

064

157,

350,

748

161,

673,

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171,

111,

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186,

811,

861

192,

476,

184

206,

731,

581

207,

544,

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216,

409,

223

225,

492,

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Reve

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Expe

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4,75

5,99

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69)

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Begi

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29,8

01,3

4829

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29,7

30,2

1029

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10

Endi

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25,7

79,0

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29,7

30,2

1029

,730

,210

29,7

30,2

1029

,730

,209


GEN

ERALFUND

(Funds03‐030to06‐068)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est.

Actu

als

Adop

ted

Budg

etFo

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154,

632

144,

923

145,

591

178,

494

215,

721

216,

825

216,

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220,

294

225,

757

232,

237

Oth

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92,9

1092

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98,2

7310

0,57

271

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74,6

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Loc

al S

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2,62

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5,03

670

7,26

578

2,80

276

5,37

664

3,71

164

3,71

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3,42

11,

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736

1,02

6,42

81,

055,

700

1,05

5,70

01,

055,

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1,07

2,59

11,

099,

191

1,13

0,73

8TO

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NG R

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258,

450

2,30

6,28

11,

977,

865

2,08

8,29

62,

108,

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1,99

0,83

61,

916,

236

1,94

6,89

61,

995,

179

2,05

2,44

0

EXPE

NSES

Certi

ficat

ed S

alar

ies

1,04

5,18

495

7,89

191

9,95

792

4,37

593

5,78

283

9,56

194

5,79

896

0,93

198

4,76

21,

013,

025

Clas

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5,63

942

5,25

744

1,40

147

0,40

448

1,88

844

5,37

146

7,06

647

4,53

948

6,30

850

0,26

5Em

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2,92

130

4,76

830

9,30

230

7,44

630

5,71

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1,31

835

2,14

835

7,78

236

6,65

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7,17

8Su

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97,0

8611

8,30

660

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103,

105

112,

441

174,

935

91,6

3793

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95,4

1298

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Cont

ract

Ser

vices

199,

573

132,

731

172,

349

150,

862

167,

782

118,

625

116,

950

118,

821

121,

768

125,

263

Capi

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00

00

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00

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85,5

0578

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101,

423

82,9

8010

2,86

210

4,50

810

7,10

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0,17

3Tr

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NG E

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175,

908

2,01

6,99

41,

990,

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2,05

3,47

52,

105,

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1,98

2,79

02,

076,

461

2,10

9,68

42,

162,

005

2,22

4,05

4

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nues

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r (un

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Expe

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82,5

4228

9,28

8-1

2,14

734

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3,64

18,

046

-160

,225

-162

,789

-166

,826

-171

,614

Begi

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g Fu

nd B

alan

ce1,

271,

767

1,35

4,30

91,

643,

597

1,63

1,45

01,

666,

270

1,66

9,91

11,

677,

957

1,51

7,73

21,

354,

944

1,18

8,11

8

Endi

ng F

und

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1,35

4,30

91,

643,

597

1,63

1,45

01,

666,

270

1,66

9,91

11,

677,

957

1,51

7,73

21,

354,

944

1,18

8,11

81,

016,

504


SPECIALREVEN

UEFUND

ADULTEDUCTION(Fund11‐110)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est.

Actu

als

Adop

ted

Budg

etFo

reca

stFo

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stFo

reca

st

REVE

NUES

Reve

nue

Lim

it So

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s/LC

FFFe

dera

l Sou

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29O

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Sta

te S

ourc

es55

5,17

856

7,94

147

6,95

944

1,15

144

2,46

645

2,38

846

5,83

947

3,29

248

5,03

049

8,95

0O

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Loc

al S

ourc

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795

1,13

164

570

728

2Sa

le o

f Pro

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NG R

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4,34

456

9,07

247

7,60

444

1,85

844

2,74

845

2,38

846

5,83

947

3,29

248

5,03

049

8,95

0

EXPE

NSES

Certi

ficat

ed S

alar

ies

978

1,02

02,

991

573

253

Clas

sifie

d Sa

larie

sEm

ploy

ee B

enef

its81

711

084

113

330

Supp

lies/

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lsCo

ntra

ct S

ervic

es53

6,37

954

9,69

245

8,47

343

1,00

742

7,41

543

9,21

245

1,86

445

9,09

447

0,47

948

3,98

2Ca

pita

l Out

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go16

,170

18,2

4915

,300

10,1

4515

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13,1

7613

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14,1

9914

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14,9

68Tr

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4,34

456

9,07

147

7,60

444

1,85

844

2,74

845

2,38

846

5,83

947

3,29

248

5,03

049

8,95

0

Reve

nues

ove

r (un

der)

Expe

nses

00

00

00

00

00

Begi

nnin

g Fu

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alan

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00

00

00

00

0

Endi

ng F

und

Bala

nce

00

00

00

00

00


SPECIALREVEN

UEFUND

CHILDDEVELOPM

ENT (Fund12‐120)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est

. Act

uals

Ado

pted

Bud

get

Fore

cast

Fore

cast

Fore

cast

REV

ENU

ESRe

venu

e Li

mit

Sou

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/LCF

FFe

dera

l Sou

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358,

396

442,

037

461,

017

480,

572

524,

733

560,

843

574,

210

583,

397

597,

866

615,

024

Oth

er S

tate

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25,2

0839

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35,9

4734

,162

35,7

2342

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39,6

3840

,272

41,2

7142

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Oth

er L

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rces

1,23

1,43

71,

312,

465

1,48

3,05

61,

614,

234

1,83

0,17

41,

845,

683

1,90

0,00

01,

930,

400

1,97

8,27

42,

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106,

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0TO

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1,72

1,68

81,

827,

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1,98

0,02

02,

128,

968

2,39

0,62

92,

448,

740

2,51

3,84

82,

554,

070

2,61

7,41

02,

692,

530

EXP

ENS

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rtific

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Sal

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assi

fied

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593,

048

625,

804

647,

181

740,

636

787,

673

865,

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852,

809

866,

454

887,

942

913,

426

Empl

oyee

Ben

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278,

495

284,

895

255,

663

255,

900

260,

134

305,

800

306,

602

311,

508

319,

233

328,

395

Supp

lies/

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0,77

070

5,82

483

1,91

291

8,75

61,

141,

586

1,07

3,00

01,

215,

373

1,17

9,20

81,

208,

452

1,24

3,13

5Co

ntra

ct S

ervic

es14

9,37

421

0,50

319

4,41

617

3,55

016

2,69

720

4,94

019

3,79

919

6,90

020

1,78

320

7,57

4Ca

pita

l Out

lay

5,21

6O

ther

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ense

s an

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sfer

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t To

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unds

TOTA

L O

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G E

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SE1,

721,

687

1,82

7,02

71,

929,

172

2,08

8,84

22,

357,

307

2,44

8,74

02,

568,

583

2,55

4,06

92,

617,

410

2,69

2,53

0

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nues

ove

r (un

der)

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ense

s0

050

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40,1

2633

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0-5

4,73

50

00

Begi

nnin

g Fu

nd B

alan

ce55

,335

55,3

3555

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106,

183

146,

309

179,

631

179,

631

124,

896

124,

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124,

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Endi

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und

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55,3

3555

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106,

183

146,

309

179,

631

179,

631

124,

896

124,

897

124,

897

124,

897


SPECIALREVEN

UEFUND

CAFETERIA (Fund13‐130)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est

. Act

uals

Ado

pted

Bud

get

Fore

cast

Fore

cast

Fore

cast

REV

ENU

ESR

even

ue L

imit

Sou

rces

/LC

FFFe

dera

l Sou

rces

Oth

er S

tate

Sou

rces

15,2

69O

ther

Loc

al S

ourc

es20

,951

13,0

0211

,412

8,74

97,

101

7,02

75,

289

3,06

31,

051

1,05

6S

ale

of P

rope

rties

GO

Bon

ds/ T

rans

fers

-in F

rom

Oth

er F

unds

420,

000

395,

000

395,

000

395,

000

045

0,00

045

0,00

045

0,00

045

0,00

0TO

TAL

OP

ERA

TIN

G R

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456,

220

408,

002

406,

412

403,

749

7,10

17,

027

455,

289

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451,

051

451,

056

EXP

ENS

ESC

ertif

icat

ed S

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ies

Cla

ssifi

ed S

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ies

Em

ploy

ee B

enef

itsS

uppl

ies/

Mat

eria

ls23

606

Con

tract

Ser

vices

10,7

6533

,227

243,

675

5,87

644

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Cap

ital O

utla

y21

0,40

028

8,07

919

6,57

429

0,56

819

1,99

147

2,23

090

0,00

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0,00

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0,00

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s an

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s-ou

t To

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TOTA

L O

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NG

EX

PEN

SE

221,

164

321,

306

440,

249

320,

050

236,

818

472,

230

900,

000

900,

000

450,

000

450,

000

Rev

enue

s ov

er (u

nder

) Exp

ense

s23

5,05

686

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-33,

837

83,6

99-2

29,7

17-4

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44,7

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1,05

6

Beg

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ng F

und

Bal

ance

1,44

8,59

51,

683,

651

1,77

0,34

61,

736,

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1,82

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81,

590,

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1,12

5,28

868

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4,69

1

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ng F

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Bal

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1,

683,

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1,77

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81,

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491

1,12

5,28

868

0,57

723

3,64

023

4,69

123

5,74

7


SPECIALREVEN

UEFUND

DEFERREDMAINTEN

ANCE(Fund14‐140)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est

. Act

uals

Ado

pted

Bud

get

Fore

cast

Fore

cast

Fore

cast

REV

ENU

ESR

even

ue L

imit

Sou

rces

/LC

FFFe

dera

l Sou

rces

Oth

er S

tate

Sou

rces

Oth

er L

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Sou

rces

100,

843

75,1

3867

,459

54,1

0540

,917

40,0

0072

,000

72,3

1072

,726

73,0

92S

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of P

rope

rties

GO

Bon

ds/ T

rans

fers

-in F

rom

Oth

er F

unds

3,23

4,44

61,

320,

326

TOTA

L O

PER

ATI

NG

REV

ENU

E10

0,84

375

,138

67,4

5954

,105

3,27

5,36

31,

360,

326

72,0

0072

,310

72,7

2673

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EXP

ENS

ESC

ertif

icat

ed S

alar

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Cla

ssifi

ed S

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Em

ploy

ee B

enef

itsS

uppl

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Mat

eria

lsC

ontra

ct S

ervic

esC

apita

l Out

lay

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xpen

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and

Out

goTr

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out T

o O

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Fun

ds0

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L O

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EX

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00

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Rev

enue

s ov

er (u

nder

) Exp

ense

s10

0,84

375

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67,4

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3,27

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31,

360,

326

72,0

0072

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72,7

2673

,092

Beg

inni

ng F

und

Bal

ance

9,37

0,51

59,

471,

358

9,54

6,49

69,

613,

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9,66

8,05

912

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14,3

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48,0

5814

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Endi

ng F

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Bal

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9,

471,

358

9,54

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9,66

8,05

912

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14,3

03,7

4814

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14,4

48,0

5814

,520

,784

14,5

93,8

77


SPECIALREVEN

UEFUND

BASICAIDRESERVE(Fund17‐170)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est.

Actu

als

Adop

ted

Budg

etFo

reca

stFo

reca

stFo

reca

st

REVE

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Reve

nue

Lim

it So

urce

s/LC

FFFe

dera

l Sou

rces

Oth

er S

tate

Sou

rces

Oth

er L

ocal

Sou

rces

10,4

0510

,800

8,00

08,

000

8,00

08,

000

Sale

of P

rope

rties

GO

Bon

ds/ T

rans

fers

-in F

rom

Oth

er F

unds

TOTA

L O

PERA

TING

REV

ENUE

00

00

10,4

0510

,800

8,00

08,

000

8,00

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000

EXPE

NSES

Certi

ficat

ed S

alar

ies

Clas

sifie

d Sa

larie

sEm

ploy

ee B

enef

itsSu

pplie

s/M

ater

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Cont

ract

Ser

vices

Capi

tal O

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80,0

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00

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80,0

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nues

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der)

Expe

nses

00

00

-69,

595

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200

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000

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000

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000

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000

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nnin

g Fu

nd B

alan

ce0

00

00

2,41

4,66

32,

345,

463

2,27

3,46

32,

201,

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2,12

9,46

3Tr

ansf

er fr

om F

und

712,

484,

258

Endi

ng F

und

Bala

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00

00

2,41

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32,

345,

463

2,27

3,46

32,

201,

463

2,12

9,46

32,

057,

463


RETIREEBEN

EFITSFUND

(Fund20‐200)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

alsEs

t. Ac

tual

sAd

opte

d Bu

dget

Fore

cast

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cast

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REVE

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Reve

nue

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ces/

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Fede

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her S

tate

Sou

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Othe

r Loc

al So

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s13

0,81

3

15

4,10

4

13

9,11

5

127,

300

31

3,69

6

128,

557

12

9,60

4

129,

801

129,

999

130,

198

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of Pr

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ties

GO B

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s-in

From

Oth

er F

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TOTA

L OP

ERAT

ING

REV

ENUE

130,

813

154,

104

139,

115

127,

300

313,

696

128,

557

129,

604

129,

801

129,

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130,

198

EXPE

NSES

Certi

ficat

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alarie

sCl

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fied

Salar

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Empl

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Ben

efits

Supp

lies/

Mat

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s7,

359

5,

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3,

569

1,29

8

Co

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72

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59,0

00

77,5

99

63,9

72

87,7

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pital

Outla

y49

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0

59

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1,

304,

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TOTA

L OP

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667,

240

78,3

52

64

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59

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78

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1,

468,

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87,7

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04

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04

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nues

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der)

Expe

nses

(536

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)75

,752

74,5

4768

,210

234,

799

(1,3

39,4

56)

41,9

0042

,097

42,2

9542

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Begi

nnin

g Fu

nd B

alan

ce3,

231,

781

2,

695,

354

2,

771,

105

2,84

5,65

2

2,

913,

862

3,14

8,66

1

1,

809,

205

1,85

1,10

5

1,89

3,20

2

1,93

5,49

7

Endi

ng F

und

Bala

nce

2,69

5,35

4

2,77

1,10

5

2,84

5,65

2

2,

913,

862

3,14

8,66

1

1,

809,

205

1,85

1,10

5

1,

893,

202

1,

935,

497

1,

977,

991


CAPITALFUND

PROPERTY(Fund21‐210)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actua

lsAc

tuals

Actua

lsAc

tuals

Actu

alsEs

t. Ac

tuals

Adop

ted

Budg

etFo

reca

stFo

reca

stFo

reca

st

REVE

NUES

Reve

nue

Limit

Sour

ces/

LCFF

Fede

ral S

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esOt

her S

tate

Sou

rces

Othe

r Loc

al So

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s23

,636

7,52

13,

084

13,1

6014

,200

15,0

0915

,746

15,8

2015

,894

15,9

69Sa

le of

Prop

ertie

sGO

Bon

ds/ T

rans

fers-

in Fr

om O

ther

Fun

ds3,

063,

407

TOTA

L OP

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REVE

NUE

23,6

367,

521

3,08

43,

076,

567

14,2

0015

,009

15,7

4615

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15,8

9415

,969

EXPE

NSES

Certi

ficat

ed S

alarie

sCl

assif

ied S

alarie

s11

2,73

693

,553

94,3

633,

694

2,57

2Em

ploye

e Be

nefits

21,7

3421

,891

16,7

0175

756

1Su

pplie

s/M

ater

ials

3,16

13,

876

3,88

899

765

3Co

ntra

ct S

ervic

es48

3,75

813

7,01

531

,838

53,9

3621

,651

22,5

20Ca

pital

Outla

y1,

986,

770

331,

289

23,9

23Ot

her E

xpen

ses

and

Outg

oTr

ansfe

rs-o

ut T

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her F

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TOTA

L OP

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EXPE

NSE

2,60

8,15

958

7,62

517

0,71

359

,384

25,4

3722

,520

00

00

Reve

nues

ove

r (un

der)

Expe

nses

-2,5

84,5

23-5

80,1

04-1

67,6

293,

017,

183

-11,

237

-7,5

1115

,746

15,8

2015

,894

15,9

69

Begi

nnin

g Fu

nd B

alan

ce3,

684,

063

1,09

9,54

051

9,43

635

1,80

73,

368,

990

3,35

7,75

33,

350,

242

3,36

5,98

83,

381,

808

3,39

7,70

2

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ng F

und

Bala

nce

1,09

9,54

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9,43

635

1,80

73,

368,

990

3,35

7,75

33,

350,

242

3,36

5,98

83,

381,

808

3,39

7,70

23,

413,

671


CAPITALFUND

BUILDINGPROJECTS(Fund21‐211)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est.

Actu

alsAd

opte

d Bu

dget

Fore

cast

Fore

cast

Fore

cast

REVE

NUES

Reve

nue

Limit

Sour

ces/

LCFF

Fede

ral S

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esOt

her S

tate

Sou

rces

Othe

r Loc

al So

urce

s1,

169,

676

940,

134

624,

659

238,

627

134,

577

45,6

5413

1,09

1Sa

le of

Prop

ertie

sGO

Bon

ds/ T

rans

fers-

in Fr

om O

ther

Fun

ds2,

271,

512

25,0

00,0

0072

,720

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40,0

00,0

0012

3,00

0,75

1TO

TAL

OPER

ATIN

G RE

VENU

E3,

441,

188

25,9

40,1

3462

4,65

972

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,456

40,1

34,5

7712

3,04

6,40

513

1,09

10

00

EXPE

NSES

Certi

ficat

ed S

alarie

sCl

assif

ied S

alarie

s25

7,46

630

1,11

829

5,59

342

8,53

747

8,56

644

1,73

342

1,46

3Em

ploye

e Be

nefits

72,8

8987

,582

82,3

4896

,684

105,

670

240,

497

107,

942

Supp

lies/

Mat

erial

s1,

062,

842

1,19

6,30

61,

147,

203

2,20

0,37

31,

941,

895

626,

534

20,0

00Co

ntra

ct S

ervic

es6,

483,

452

7,99

7,57

57,

626,

350

8,07

8,51

86,

154,

284

16,2

98,0

521,

281,

025

Capit

al Ou

tlay

4,31

2,32

910

,085

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48,7

15,7

6954

,770

,133

26,6

39,4

9176

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,771

20,0

00Ot

her E

xpen

ses

and

Outg

o11

2,50

00

066

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Tran

sfers

-out

To

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ds17

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TAL

OPER

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G EX

PENS

E12

,188

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19,7

80,6

7157

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65,5

74,2

4553

,078

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160,

589,

775

1,85

0,43

00

00

Reve

nues

ove

r (un

der)

Expe

nses

-8,7

47,7

906,

159,

463

-57,

242,

604

7,38

5,21

1-1

2,94

3,88

6-3

7,54

3,37

0-1

,719

,339

00

0

Begi

nnin

g Fu

nd B

alan

ce11

2,15

6,04

210

3,40

8,25

210

9,56

7,71

552

,325

,110

59,7

10,3

2146

,766

,435

9,22

3,06

57,

503,

726

7,50

3,72

67,

503,

726

Endi

ng F

und

Bala

nce

103,

408,

252

109,

567,

715

52,3

25,1

1059

,710

,321

46,7

66,4

359,

223,

065

7,50

3,72

67,

503,

726

7,50

3,72

67,

503,

726


CAPITALFUND

MEASUREA(Fund21‐212)



2009

-10

2010

-11

2011

-12

2012

-13

2013

-14

2014

-15

2015

-16

2016

-17

2017

-18

2018

-19

Actu

als

Actu

als

Actu

als

Actu

als

Actu

als

Est.

Actu

als

Adop

ted

Budg

etFo

reca

stFo

reca

stFo

reca

st

REVE

NUES

Reve

nue

Lim

it So

urce

s/LC

FFFe

dera

l Sou

rces

Oth

er S

tate

Sou

rces

Oth

er L

ocal

Sou

rces

13,7

81

10

,370

29

,354

38

,745

48

,029

Sa

le o

f Pro

perti

esG

O B

onds

/ Tra

nsfe

rs-in

Fro

m O

ther

Fun

dsTO

TAL

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CAPITALFUND

PLANNEDMAINTEN

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2009

-10

2010

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2011

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2012

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2013

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2014

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CAPITALFUND

PLANNEDMAINTEN

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2009

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2010

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2011

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2012

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2013

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2014

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CAPITALFUND

SCHOOLIMPACTFEES(Fund25‐250)



2009

-10

2010

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2011

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2014

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2009

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ELEMENTARYSCHOOLS

PaloAltoUnifiedSchoolDistricthastwelveelementaryschoolsservingapproximately5,800studentsinkindergartenthroughfifthgrade.Twooftheseelementaryschools,HooverandOhlone,arealternativeschoolsthatservestudentsfromallattendanceareas.GreendellhousestheYoungFivesandTransitionalKindergartenPrograms.Allelementaryschoolshaveopenenrollmentonaspaceavailablebasis.Boardpolicycallsforadesiredrangeof300‐450studentsperschoolattheelementarylevel.

Since1996‐97,theDistricthastakenadvantageofstateincentivefundstoreduceclasssizeintheprimarygrades.Currentlyallkindergartenandfirstgradeclasseshavenomorethan22students;secondandthirdgradeclasseshavenomorethan23students.Beginningin2002‐03,fourthandfifthgradeclassesalsohaveloweredclasssizesasaresultofaparceltaxapprovedinJuneof2001.Eachschoolhasoneprincipal,onesecretary,atleastonecustodian,andapart‐timeclerk.Largerelementaryschoolsreceiveadditionalcustodialstafftoaccommodatethelargerenrollmentsandfacilities.Duetoincreasedenrollment,EscondidoandOhloneelementaryschoolsalsohaveanassistantprincipal.

Elementaryschoolsareallotted$105perstudentforsuppliesandequipment.Controlofthebaseallotmentaccountsisatthelocalschoollevel.Approximately$250,000isgivenforstudentswithidentifiedspecialneeds.Non‐personnelcostssuchasutilities,maintenance,andcapitalimprovements,arebudgetedattheDistrictOfficeandmayvaryfromschooltoschool.ElementarySchoolsreceive$432.63perstudentin2015‐16fromthePartnersinEducationforclassroomsupport,artsandtechnology,andcreativeartsstaff.

Specialdepartmentsandtheirbudgets—Art,Music,StudentSupportServices,InstructionalMaterialsCenter,SpecialEducation,andTechnologyEducation—supporttheDistrictprogramsintheelementaryschools.Althoughtheircostsdonotappearontheelementaryschoolbudgets,theyareadirectsupportcosttotheschools.

ElementaryschoolbudgetsaresupplementedbyFederalandstatecategoricalfunds,suchastheSchoolImprovementProgram(SIP).TheDistrictcontinuestofundtheseprogramsevenaftertheyarerolledintotheLocalControlFundingFormula.

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7,000

14th Day Elementary Enrollment

(* Includes Children's Hospital and SDC )



ADDISONELEMENTARYSCHOOL

AddisonElementarySchoolislocatedinthenorthernsectionofPaloAlto,oneoftheoldestareasofthecity.ItisoneoftwelveelementaryschoolsintheDistrict.Theschoolservesasafocusformanycommunityactivities.

WithinwalkingdistanceoftheschoolareanumberofcommunityresourcessuchasthePaloAltoCulturalCenter,CommunityTheater,Children’sTheater,Children’sLibrary,andJuniorMuseum.RinconadaParkhastwolargecommunitypools,tenniscourts,andspaceforrecreation.Someofthecommercialestablishmentsandmostofthecommunityfacilitiesprovideresourcestotheschoolforfieldtripsandextendedstudies.

AddisonisaK‐5school,whichwasbuiltin1925,wasremodeledin1968,andagainin2001‐02.Thestudentbodyisdiverseinitsculturalbackground,withstudentsfrommanydifferentethnicgroups.

Addisonencouragesavarietyoflearningexperiences,balancingacademicsuccesswithafocusonthewholechildanddevelopmentallyappropriatepractice.

Anon‐sitechildcareprogramismanagedbythePaloAltoCommunityChildcareCenter.Afternooncarebeginswithkindergartendismissaltimeat12:00.Theprogramendsat6PM.



BARRONPARKELEMENTARYSCHOOL

WeopenedBarronParkElementarySchoolinSeptember1998,fiftyyearsaftertheoriginalBarronParkSchoolopenedonthesamesite.Weservechildrenfromarichvarietyofethnic,cultural,andeconomicbackgroundsintheBarronParkandVenturacommunities.Weofferapre‐kindergartenprogramruncollaborativelybytheSchoolDistrictandPaloAltoCommunityChildCare(PACCC),andanafter‐schoolchildcareprogramrunbyPACCC.

Staffmembers,students,parents,andothercommunitymembersworktogethertocreateaschoolwherelearningisajoyful,excitingprocess.Wehelpstudentsdevelopresponsibilityforthemselves,theirlearning,theircommunity,andtheirrelationships.Weemphasizepositive,respectful,andcaringrelationshipsintheclassrooms,ontheplayground,andthroughouttheschool.

Withintheclassrooms,wearefocusedonchallengingandsupportingeverychildtoreachhighexpectationsinallareasacademicandsocial.Teachersarecommittedtochallengingallstudentstoreach,stretch,andgrowastheybuildtheirunderstandingofconceptsandskillsinallsubjectareas.ClassroomteachersandstudentsaresupportedbyavarietyofspecialistsintheareasofOccupationalTherapy,Reading,Speech/Language,EnglishasaSecondLanguage,Library,Music,Art,PsychologyandPhysicalEducation.AparaprofessionalIisalsoassignedtoeveryclassroom.

Parentsareactivelyinvolvedintheschoolcommunityinavarietyofways,includingtheSchoolSiteCouncilandPTA.Weactivelysupportfrequent,opencommunicationbetweenhomeandschool.Inaddition,thenaturalandhumanhistoryandculturalresourcesoftheareaareanintegralpartoftheschool.Thissenseofcommunityprovidesavaluablefoundationonwhichtobuildprogramsandactivitiesthattrulymeettheneedsofourstudents.



JUANABRIONESELEMENTARYSCHOOL

JuanaBrionesElementarySchoolisaneighborhoodschoolwitharichethnic,cultural,andeconomicdiversityamongits400students.AsignificantnumberoftheseareEnglishLearners(EL)whoseparentshavecometotheUnitedStatestostudyatStanfordUniversity,toworkinSiliconValleyindustry,ortosimplyseekmoreeconomicopportunities.Inall,studentsfrom20countries,speaking18differentlanguagesattendJuanaBriones.Theeconomicdiversityoftheschoolisreflectedinthefactthatstudentslivinginhomesvaluedinthemillionsofdollarsattendschoolalongsidethosecomingfromverymodestrentedapartments.

JuanaBrionesisalsohometoonespecialdayclassforchildreninfirstthroughfifthgrades.Studentswithorthopedic,visual,andotherexceptionallearningneedsareservedbyaskilledstaffofspecialeducationteachersandparaprofessionals.Wheneverpossible,thesestudentsaremainstreamedingeneraleducationclassrooms.

JuanaBrionesreceivesgeneralfundsfromthePaloAltoUnifiedSchoolDistrictthataregeneratedfromlocalpropertytaxrevenue.TheStateofCaliforniaprovidesSchoolImprovementProgram(SIP)funds,whoseexpenditureisgovernedbyaSinglePlanforStudentAchievement(SPSA)developedbytheschoolstaffandadoptedbytheSiteCouncil.Aportionofthestudentpopulationiseligibleforfreeorreduced‐pricelunchwhichqualifiestheschoolforFederalTitleIassistance.AnothersourceofimportantfinancialsupportisthePTAandthePaloAltoPartnersInEducation(PiE).Bothgroupshelptheschoolmaintainandstrengthenexistingprograms,suchasthevisualandperformingartsandthesciences.

ParentsintheJuanaBrionescommunityareactive,supportive,andpositive.Theschoolcommunityisinvolvedintheidentificationofthegeneralgoalsoftheschoolandsupportsthestaffinachievingthem.Communicationbetweentheschoolandthecommunityisopen,comfortable,andconstructive.Parentsareencouragedtoparticipateintheschoolprogramasguestteachersandgeneralclassroomsupport.Feedbackfromthecommunityindicatesthatstaffisresponsivetostudentneeds,andthatchildrenarebeingchallengedacademicallyandarelearninginasafeenvironment.



DUVENECKELEMENTARYSCHOOL

Duveneckisastronglysupportedneighborhoodschool.Thestaffandparentsarecommittedtoprovidingabalancedlearningexperienceforallofourstudents.Thatbalanceincludesafocuson:

Academicgrowththroughinstructioninthecoreconcepts,knowledge,andskillsofthecurricula;

Intellectualgrowthbydevelopingstudents’abilitiestothink,apply,andcommunicate;and Socialandpersonalgrowthbyfosteringproductivepersonalattributesandinterpersonal

skills.Thesegoalsaresupportedbyaclimateofopennessandinclusion,makingDuveneckaninviting

placetobeandaninspiringplacetolearn.Studentsengageinseveralschool‐wideprogramsdesignedtobuildasenseofbelongingand

community.Allstudentslearnconflictresolutionskillstostrengthentheirinterpersonalrelations.EveryclassismatchedtoanolderoryoungerclassinourBuddiesprogramsothatchildrendevelopbothfriendshipandmentoringskills.TheDuveneckBookClubbuildscharacterandcommunitythroughliteratureasallteachersandstudentsreadanddiscussbooksthatreflectspecificpersonalandinterpersonallifeskills.

AtDuveneck,wearealsocommittedtobuildingacommunityoflearnersamongteachers.Teachersatthesamegradelevelworkcloselytogethertodesignstudents’learningexperiences.Thefacultyasawholeengagesindialogueaboutbestpracticesandlearnswithandfromeachother.

Duveneckbenefitsfromitspartnershipwithparentsandcommunity.ItsPTA,SchoolSiteCouncil,andstaffmembersworktogethertosupportandenhancetheschoollifeofthestudents.Inaddition,thousandsofparentvolunteerhoursarespentinclassroomsandforspecialevents.



ELCARMELOELEMENTARYSCHOOL

ElCarmeloisanexciting,caringplacetogotoschool.Itisacommunityoflearnerswherechildrenandstaffareencouragedtotakerisks.Itisacommunityofleaderswherechildren,staff,andparentsmakedecisionsandhelpeachothertoserveschoolcommunityinterests.Itisacollaborativeplacetowork,wherestaffmembers’team‐planandteam‐teachinordertoreachallstudents.Mostimportantly,itisachild‐centeredschoolwherestudents’well‐beingandlearningarethebasisforallourdecisions.

ElCarmeloisaneighborhoodschoolwhoseparentsvalueeducation.Theysupportusbygivingtheirtime,energy,andfunds.Thecoreofourcurriculumemphasizesthinking,speaking,listening,reading,writing,math,science,andthesocialsciences.Parentsupportforliteracy,art,science,math,fieldtrips,classroommaterials,andassembliesconsiderablyenhancesourprogram.District‐providedmusic,art,andPEinstructorsaugmentourclassroomprogramaswell.

Staffiscommittedtoteachingandreachingallstudents.Weaccomplishthisthroughavarietyofmeans.First,weofferacomprehensive,integratedcurriculumthatencouragesstudentstoprocessthoughtsandinformation.Throughprojectsandsimulations,learnersexploreideasandconstructtheirownunderstandingsoftheworld.Active,cooperativeparticipationisexpected.

Second,teachersmodifystudentprogramsforthosechildrenwhoneedmoretimeoradifferentmannerofpresentationtobesuccessful.WeuseourPiE,TitleI,andSlPFundstohireadditionalpersonnelinordertooffermorepersonalattentiontostudentswithacademicandemotionalneeds.Someoftheseservicesincludeclassroomaides,readingandmathspecialists,andcounselingsupport.

Third,weactivelysupporthome‐schoolcommunicationbecausewebelievethatparent‐teacher‐studentteamworkisthesupportsystemforlearning.Wecommunicatewithparentsinavarietyofways:parentconferences,BacktoSchoolinSeptember,StudentShowcasesinMay,weeklynewsletters,theCarmeletter(ourcommunitynewsletter),andelectronicallythrougheNews,ourwebsites,andConnectEdmessages.

Finally,ElCarmeloisaschoolwhereparentsandstaffarecommittedtopreservingachild’ssenseofpositiveself‐worthasshe/hedevelopsaloveoflearning.Weworkveryhardtohelpchildrenfeelgoodsotheycaneventuallyparticipatefullyinsociety.

“Uponourchildrenandhowtheyaretaught–reststhefate–orfortune–ofourworld.”B.C.Forbes



ESCONDIDOELEMENTARYSCHOOL

EscondidoElementarySchoolisoneoftwelveelementaryschoolsinPaloAltoUnifiedSchoolDistrict.Approximately10%areresidentsofStanfordUniversity’sgraduatestudentfamilyhousinginEscondidoVillage,45%resideintwonearbyPaloAltoneighborhoods—CollegeTerraceandEvergreenPark—andabout45%comefromotherareasinPaloAltoandEastPaloAlto.TheschoolpopulationisenhancedbychildrenwhoattendtheSpanishImmersionProgram,currentlylocatedatEscondidoSchool.

Escondidochildrenrepresent30countriesandspeakmorethan20differentlanguages.ComparedtootherschoolsintheDistrict,EscondidohasthehighestpercentageofstudentswhospeakalanguageotherthanEnglish.Escondidoemphasizesglobalawarenessandmulticulturaleducation.Ourteachershelpchildrendevelopanawarenessofandanappreciationforvariousculturesandholidaysthroughassemblies,visitors,music,art,andotheractivities.

Escondidohasbroadsupportfromtheparentcommunity.Manyparentsvolunteerforavarietyofschool‐wideprojectsintheirchildren’sclassroomsorinthelibrary.WealsorecruitStanfordstudentswhotutorchildren,workinourafterschoolBoosterClub,orworkasclassroomassistants.OurPTAplansschool‐wideeventsandactivitiesandraisesfundstosupplementourdistrictandstatefunding.Recently,thisfund‐raisinghassupportedclassroomaides,science,Spectraart,assemblies,classroommaterials,andnoontimeactivities.ThemissionofEscondidoSchoolisto:

Provideacurriculumforallchildrenthatisrich,challenging,anddevelopmentally

appropriate; Developlifelonglearnerswithself‐confidence,motivation,skills,andabeliefinthemselves

asvaluablecontributorstoaglobalsociety; Assistchildreninbecomingindependentlogicalthinkersandcreativeproblemsolvers;and Createaschoolenvironmentemphasizingsafety,cooperation,respect,andappreciationof

culturaldiversity.



FAIRMEADOWELEMENTARYSCHOOL

FairmeadowElementarySchool,locatedintheheartofSouthPaloAlto,isadjacenttoMitchellPark,thelibrary,communitycenter,andJaneLathropStanfordMiddleSchool.

TheFairmeadowprogramprovidesastimulatinginstructionalenvironmentthathelpsstudentsdevelopcriticalthinkingandindependentlearningskills.Studentsparticipateinliterature‐basedlanguageartsandsocialstudiesprogramsfocusingonthewritingprocessandkeepavarietyofjournalsandportfoliosoftheirwork.Thelibraryprogramiscentraltothecorestudies.

ThesciencelabatFairmeadowprovidesstudentswithopportunitiestoapplythescientificmethodandcriticalthinkingskillsinatruelabsetting.Hands‐onactivities,manipulatives,speakers,fieldtrips,andwritingprojectsallhelptobroadentheclassroomexperience.

Experiencesinart,music,health,andphysicaleducationarepartofeverychild’sprogram.SpectraArtteachersprovidebasicartinstructiontoallclassesonaregularbasis.Districtmusicinstructioniscomplimentedbytheopportunitiestoperforminamusicanddanceprogram,andinvariousholidayandtheatricalproductions.



WALTERHAYSELEMENTARYSCHOOL

WalterHaysisorganizedintoself‐containedgradelevelunits.Thestaffcollaboratestocoordinatespecialactivitiesandgroupsofstudentsforinstruction(mostofteninsocialstudiesandscience).WhilethemainobjectiveforstudentsistoachievesteadygrowthinbasicskillareasandmeetDistrictrequirementsinothercurricularareas,itisextremelyimportanttoprovideasmanypertinentenrichmentexperiencesaspossiblethroughoutthecurriculum.Tomeetthatneed,programsareplannedinenvironmentaleducationatHiddenVilla,SanFranciscoWildlifePreserve,theBaylands,andFoothillPark.Assembliesarepresentedintheareasofpoetry,opera,dramatics,puppetry,nutrition,andwildlife.Typicalenrichmentactivitiesarenoonactivities,oceanweek,perceptualmotorclasses,andSpectraArt.

Theschoolapproachortonecomesfromtheincorporationofmanymodesofinstruction:questioning,discussion,dramaticplay,drill,demonstration,modeling,manipulatives,fieldexperiences—thebalanceamongtheseisdeterminedaccordingtothestyleandconvictionsoftheteacher.

Theschoolbaseallotmentbudgetisspentmainlyforinstructionalsuppliesandsomeoftheaboveactivities.Theremainderisbudgetedforequipment,fieldtrips,production,etc.ThestaffreliesgreatlyonPTAsupportinmanyfacetsoftheschoolprogram:enrichmentprograms,fieldexperiences,andspecialequipment.Also,PTAandothervolunteersdriveforfieldtrips,assistinmathlabs,organizeandteachenrichmentlessons,donoonactivitiesinstory‐telling,andart.SchoolImprovementProgrammoneyandPEfundsareexpendedforteacheraideresources,scienceaides,andliterarytutors.Thesepeoplegreatlyexpandprogrampossibilities.

ThetotalprogramwouldbeseriouslyimpairedorsubjecttosignificantmodificationwereitnotforPTAandPEfunding,considerablevolunteerefforts,thecomprehensiveSchoolImprovementProgram,anditspersonnel.



HERBERTHOOVERELEMENTARYSCHOOL

HerbertHooverElementarySchoolisaK‐5alternativeschoolintheDistrict.ItisfundedinthesamemannerasotherelementaryschoolsinPAUSDandenjoysthesameresourcesasotherelementaryschools,suchasasitelibrarian,musicandPEinstruction,specialeducationservices,noonsupervision,andEnglishLanguageLearner,ReadingRecovery,counseling,andTOSAsupport.Hooverhasthreeself‐containedclassroomsateachgradelevel.

TheschoolprogramincludesthefullrangeofcurriculumforelementaryschoolsinPAUSDwithspecialemphasisonthemasteryofacademicskills,criticalthinkingskills,andindependentstudyhabits.Theregularclassroom/PAUSDprogramissupplementedwithanartprogram,aResponsetoInterventioncoach,socialandemotionallearningsupportintheclassroom,andInstructionalAssistantsintheareasofEnglishlanguagearts,math,andscience,whicharedirectlyfundedthroughPiE.SchoolImprovementPlanmoneyandPTAsupportarealsovitalintheprovisionofenrichmentmaterials,leveledclassroomlibrarybooks,playgroundequipment,makersspacematerials,andlibrary,technology,andprofessionaldevelopmentsupport.

TheHooverapproachtolearningincludesabalanceofexplicitdirectinstructioncoupledwithstructured,student‐centeredactivitiesthatincreasethedepthofstudentlearningandthecomplexityoftheirthinking.Studentsuccessisfosteredthroughtheclearcommunicationofacademicandbehavioralexpectationscombinedwithdifferentiatedsupport,theroutinepracticeofeffectivecommunicationskillsandstudyhabits,andtheprovisionofvariedsocialandemotionallearningexperiencesinasafe,orderlyenvironment.Homeworkisassignedatgradelevelsonethroughfive.AllHooverstaffsupporttheschool‐wideexpectationsofmakingsafe,respectful,responsiblechoicesthroughclearlyestablishedclassroomritualsandroutinesandexplicit,school‐widebehaviorexpectationsforallareasofcampusauthoredbystudentrepresentativesinconjunctionwiththeprincipal.

Studentprogressisreportedviaregularreportsandtrimesterreportcards.Thesecomprehensivereportssummarizestudentacademicandsocialandemotionalprogress,completedhomework,andareasrequiringattention.Parentcommunicationsarestronglyemphasizedtoassurestudents’optimumlearninganddevelopment.

AdmissiontotheschoolisopentoallPaloAltoresidents.ApplicationsforinclusioninanannuallotteryareavailableintheschoolandDistrictoffices.Parentsandothermembersofthecommunitymayvisitclassroomsduringopenhousesessionsandinformationalevenings,bothofwhichareheldthreetimesannually.

Hoover'ssuccessispredicatedontheDistrict'sabilitytohireexpertstaffinconjunctionwiththerichanddiverseresourcesthatareprovidedthroughDistrict,SchoolImprovementPlan,PiE,andPTAfunding.



LUCILLEM.NIXONELEMENTARYSCHOOL

LucilleM.NixonSchoolservesstudentsfromthecommunitiesoftheStanfordcampus,andotherpartsofLosAltosHills,PaloAlto,EastPaloAlto,andPortolaValley.Atotalof21generaleducationteachersandoneSpecialDayClassteacherareemployedatNixonalongwithoneSpecialEducationResourceSpecialist.Thelibrarian,speech/languagespecialist,ELLspecialist,readingspecialist,andpsychologistprovideongoingservicesforourstudentsonapart‐timebasis.Instructionalaidesandatechnologyinstructorfurthersupporttheclassroomprogram.In1998‐99,wewereabletolowerclasssizeinallkindergarten,first,secondandthirdgradeclasses.Startingin2002‐03,thereductionofclasssizesingradesfourandfivebegan,withamaximumclassroomsizeof24.

AtNixonwerecognizethevitalimportanceofprovidingallyoungsterswithabroad‐basedandwell‐balancedcurriculum.Webelieveinequippingstudentsatallgradelevelswiththeacademicskillsandknowledgeuponwhichfuturelearningisbuilt.Ourresponsibilityineducatingchildrengoesmuchfurtherhowever.Ourstudentsarecapablelearnerswhomustbechallengedtoapplywhattheyhavelearned,tothinkcritically,andtoexpressthemselvescreatively.Theymustdevelopabilitiestosolveproblemsasindividualsandasgroups,toengageinthecooperativeexchangeofideas,andtoworkindependentlyaswellasonateam.

Tocreateaclimateforthislearning,wevalueandcelebrateeachstudent’sefforts,growth,accomplishments,andtalents.ThelearningenvironmentatNixonSchoolisdesignedtopromotestudentself‐esteem,asenseofbelongingtotheschoolcommunity,schoolpride,andmaximumindividualpotential.

Nixonenjoysthewidesupportofourparentcommunity.Parentsvalueeducationhighlyandsupporttheirchildren’slearninginmanyways,bothathomeandatschool.Parentsareencouragedtoformapartnershipwiththeschoolstafftoensurethemosteffectiveeducationalexperiencefortheirchildren,andtheyparticipateintheschoolinamyriadofways.Manyassistintheclassrooms,whileothersworkregularlyinourlibraryortakepartinfieldtrips.Parentsarealsoanintegralpartofschool‐wideevents‐fromplanningandorganizingtoparticipating.

Regularhome‐schoolcommunicationoccursthroughclassroomnewsletters,workfolders,e‐mail,parent‐teacherconferences,parenteducationprograms,BacktoSchoolNight,annualCurriculumNight,InternationalEvening,theNIXONEWS,eNews,andourschoolwebsite.



OHLONEELEMENTARYSCHOOLOhloneSchoolisaBoard‐designatedDistrictschoolofchoicewithvoluntaryenrollmentfromthroughouttheDistrict.TheprogramiscalledOpenEducation,withclassroomsthatarecharacterizedbypupil‐initiatedactivity,independentstudy,pupilsprogressingattheirownrate,peertutoring,andtheteacherfunctioningasaguideandfacilitatoroflearning.Allclassroomsprovidemulti‐aged,multi‐yearexperiencesforchildrenandfeaturearelaxed,informalatmospherewithanintegrateddayschedule.Ohlonehastwotracks,oneinEnglishandtheothertrackinMandarin.Astaff‐writtenCode,availableintheschooloffice,outlinesthephilosophyoftheOpenEducationprogram:

OhloneCoreValues DevelopmentalApproach GrowthandAssessment MultidimensionalLearning Meaningful,RelevantCurriculum CooperationandCollaboration Teacher‐ParentPartnership

Aschoolfarmcontaininggardens,asmallorchard,animals,andagreenhouseprovides

hands‐onlearningforchildreninscience.OhlonealsoservesasademonstrationsitefortheReadingRecoveryprogramandforsocial‐emotionallearning.TheongoingCAREprogramforchildren,parenteducation,andasupportnetworkforparentshelpourcommunitymembersaddressissuesoflivinginacomplexsociety.

TheOhloneSchoolSiteCouncilandtheCoreValuesCommitteearetheprimaryforumsforclarifying,defining,andcommunicatingourschoolphilosophy.Parentparticipationinclassroomsiswelcomedandencouraged,butnotrequired.Lastyearparentscontributedover25,000volunteerhourstotheschool.ThePTAactivelysupportsandenhancestheoverallschoolprogram.TheFarmCouncilsupportstheongoingprogramsonthefarm.Ohlonebelievesthatteachersandparentsarepartners,whoworktogetherforthegoodofourchildren.



PALOVERDEELEMENTARYSCHOOL

PaloVerdeiscommittedtoprovidingchildrenwithabalanceofacademicskills,experiencesinthearts,andopportunitiesfordevelopmentofvaluesinhumanrelations.Theschooldrawsstudentsfromalargegeographicareaencompassingasocial,economic,cultural,andethnicdiversityvaluedbytheschoolcommunity.

PaloVerdehasapositiveandsupportivelearningenvironmentwhichpromotesnotonlyoutstandingacademicachievementbuthelpsstudentsdevelopleadershipresponsibilities,problem‐solving,andteamworkskillsnecessarytobesuccessfulandproductivemembersofthecommunity.Avarietyofinstructionalstrategies,settings,materials,andresourcesareusedtoenhancethecurriculumtoprovideanoutstandingprograminwhichallstudentshavetheopportunitytoexperiencesuccess.ClassroomteachersandstudentsaresupportedbyavarietyofspecialistsintheareasofOccupationalTherapy,Reading,Speech,EnglishasaSecondLanguage,Library,Music,Art,PsychologyandPhysicalEducation.AparaprofessionalIisalsoassignedtoeveryclassroom.

AtPaloVerde,parentsandteachersarepartnersinthechild’seducation.ParentvolunteerhoursnumberinthethousandsandthePTAisinstrumentalincoordinatingmanyschoolactivitiesandfundingschoolprojectssuchastechnology,principal’scoffee,walkingclub,andourAssetsBuildingChampionscharactereducationprogram.

PaloVerdestudentsbenefitfromawidevarietyofcooperativeeffortsofitsteachers,parents,aides,supportstaff,andmembersofthePaloVerdecommunity.



YOUNGFIVES

YoungFivesisaprogramintendedforchildrenwhoarechronologicallyoldenoughtoenterkindergarten(fiveyearsbyDecember2ndofthecurrentschoolyear),butwhoaredevelopmentallyyoungorimmature.Theiryoungnessmaybephysical,social,emotional,cognitive,oracombination.Theymaybedeemedunreadyforkindergartenbyparents,nurseryschoolordaycareteachers,orkindergartenteachers;andareenteredintotheprogramonlyonavoluntarybasisbytheirparents.Thesechildrenreceiveaprogramdevelopmentallyappropriateforyoungfiveyearoldsandareexpectedtoenterkindergartenthefollowingschoolyear.Parentsparticipateasassistantstotheteacherintheclassroomandattendparenteducationmeetings.

TheKindergartenReadinessActof2010establishedtheTransitionalKindergartenprogramfortheStateofCalifornia.Theimplementationbeganthisschoolyear(2012‐13)withthechildrenwhohaveNovember,2007birthdates.RatherthanbeinginkindergartenthesechildrenareinTransitionalKindergartenclasswhichprovidesage‐appropriateinstructionforfour‐year‐oldswhowillnotturnfiveintimeforthestate’snew,earlieragecut‐offtostartregularkindergarten.PAUSDcombinedtheYoungFivesandTransitionalKindergartenstudentsinthreeclassesforthisyear.



MIDDLESCHOOLS

InApril1999,theBoardofEducationadoptedapolicyondesiredschoolsizestatingthatPAUSDmiddleschoolsshouldbeintherangeof600‐900students.Asaresultofthatpolicy,Termanre‐openeditsdoorsinAugust2001.PaloAltoUnifiedSchoolDistrictcurrentlyhasthreemiddleschools—J.L.Stanford,Jordan,andTerman—servingapproximately2,800studentsingradessix,seven,andeight.

Middleschoolsarestaffedbasedonthefollowingparameters.Eachstudenttakessevenperiods.Afulltimeteacherteachesfiveperiods.Theclasssizeforthe6thgradecoreclasses,7thgrademathandEnglish,and8thgrademathandEnglishis24.Theclasssizeforallotherclassesis28.5.AdditionalperiodsareallocatedtotheschoolsforspecialpurposessuchasmainstreamingofSpecialEducationstudentsandEnglishLanguageDevelopment.

Middleschoolsareallotted$105perstudentforsuppliesandequipment.Controloftheseaccountsisatthelocalschoollevel.Non‐personnelcostssuchasutilities,maintenance,andcapitalimprovementsarebudgetedattheDistrictOffice.However,theseexpendituresareincludedinthetotalcostperstudent.Middleschoolsreceive$367.29perstudentin2015‐16fromPartnersinEducationforclassroomsupport,othercompellingcourses,andguidance.

Theassignmentofstaffandallotmentoffundsamongthevariousprogramsatthemiddleschoolsarewithinthediscretionofthelocalschooladministration.ThemiddleschoolprogramissupplementedbyDistrictprogramsandservicessuchasHealthandHumanServices,EducationalServices,HumanResources,andBusinessServices.

TheseschoolsreceiveSchoolImprovementProgramfundsfromthestatetosupplementtheregularschoolprograms.

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14th Day Middle School Enrollment

(* Includes Children's Hospital and SDC)



DAVIDSTARRJORDANMIDDLESCHOOL

JordanMiddleSchoolreopenedinSeptember1991toprovideappropriatechallengingmiddle‐leveleducationtosixth,seventh,andeighthgradestudents.Inadditiontotheregulareducationclasses,JordanSpecialEducationservicesincluderesourcespecialists,aspeech/languagespecialist,andfourspecialdayclasses.

Supportisprovidedbygrade‐levelcounselors,apsychologist,andaHumanServicesteam.Thisteamcanrefertoseveralotheragencies,includingAdolescentCounselingServices,whichprovideson‐sitecounseling.Studentsandstaffalsohaveaccesstoafullyequippedlibraryandacomputerlabforclassorindividualprojects.TheHomeworkCenter,locatedinthelibrary,isopenthreedaysperweekafterschool.

Sixthgradestudentsremainwithcoreteachersforfive‐seventhsoftheirdayforlanguagearts,history/socialstudies,math,science,andsomeart.TheyalsohavePEandmusiconalternatingdays,androtatethroughapproximatelysixweekseachofart,drama,homeeconomics,industrialtechnology,introductiontocomputers,andguidance.SeventhandeighthgradershaveafullyearofEnglish,history/socialstudies,math,science,andPE.Theymaychoosefoursemestersofelectiveseachyearfromcoursesincreativewriting,mathandreadingsupport,andindustrialtechnology,foreignlanguage,appliedacademics,andvisualandperformingarts.Leadershipisalsoavailabletoeighthgradersasanelective.Manystudentsinseventhandeighthgradesalsochooseschoolserviceasanelective.

Onceaweek,grade‐leveladvisorygroupscomposedof20studentsandastaffmembermeet.Thepurposeofthesegroupsistoprovideanadultandgroupofstudentstofosterastrongpositiveconnectiontotheschool.ThereisalsoSustainedSilentReadingeachWednesdaywhereeveryonereadsquietlyfor20minutes.

Anotherimportantaspectofschoollifeisamulti‐facetedactivitiesprogramincludinglunchtimeactivities,schooldances,andgrade‐levelactivities.Mostofthesearefundedbythestudentgovernment.ThePTAprovideshumanandfinancialsupportformanyoftheschoolevents.



JANELATHROPSTANFORDMIDDLESCHOOL

JaneLathropStanfordMiddleSchool(JLS)strivestoeducateearlyadolescentsinamannerthatmeetstheiruniquedevelopmentalneeds.Theschool’sgoalistobalanceachallengingacademicexperiencethatpreparesstudentsforfutureeducationwithstrongpositiveconnectionstoschool.

CorecurriculumforallstudentsincludesEnglish,history/socialstudies,math,science,andphysicaleducation.Sixthgradestudentsremainwithacoreteamofteachersforfive‐seventhsoftheday,takemusicandphysicaleducationonalternatedays,androtatethroughanexploratorywheel,whichexposesthemtocourseswhichtheycanelectinseventhandeighthgrade.Seventhandeighthgradestudentsmaychoosefoursemestersofelectivesfromavarietyofofferingsincluding,butnotlimitedto,art,drama,music,computers,homeeconomics,industrialtechnology,worldlanguages,creativewriting,publicspeaking,andleadership.

JLSsupportsanEnglishLanguageDevelopmentprogramforstudentsnotyetfluentinEnglish.Thesestudentsmakeupabout10%ofthestudentbody.Roughlyanother10%receiveSpecialEducationservicesfromresourcespecialists,speech/languagespecialists,orSpecializedAcademicInstructionClasses.

Thebaseallotmentisallocatedtodepartmentsforinstructionalmaterialsandthelibrary.Districtfundsalsosupportattendancebystaffmembersateducationalconferences.Statefundsareallocatedforthepurchaseofinstructionalmaterials,mainlytextbooks.Theschoolreceivessomeincomefromthefrequentrentalofthefacilitybyoutsidegroups.Thismoneyisusedforthepurchaseandreplacementofequipmentaswellastoaugmentthebaseallotment.Schoolimprovementfunds,allocatedbytheSchoolSiteCouncil,supportimprovementefforts.ThePTAprovidessupportandmanyvolunteerhourstotheschool.Italsofundsasignificantnumberofgrantstotheschoolwithmoniesraisedinadirectappeal.PaloAltoPartnersinEducationalsoprovidedonationstosupplementstaffingforguidanceandcourseenrichment.

Beyondtheclassroom,studentshaveanopportunitytoparticipateinabroadarrayofstudentactivities,clubs,andintramuralsports.TheseprogramsarefundedbytheStudentCouncil,parentdonations,andadmissionchargesforsomeevents.Anafter‐schoolathleticprogramissponsoredbytheCityofPaloAltoRecreationDepartmentwiththesupportintheformoffacilityusagefromtheschool.StudentspayafeetotheCityforparticipation.



TERMANMIDDLESCHOOL

InOctober1999,PAUSDdecidedtoaddathirdmiddleschool.ThechosensiteforthisnewmiddleschoolwouldbethesiteoftheformerTermanJuniorHighSchool.The2001‐02schoolyearwasthefirstyearforthenewschool,whichwaslocatedataninterimsite(theformerGarlandSchool)forthe2001‐02and2002‐03schoolyearswhiletheTermansitewasunderrenovation.

TheschooldistrictnamedthethirdmiddleschoolTermanMiddleSchool,inhonorofthecontributionsofbothLewisandFrederickTerman.WhenTermanJuniorHighSchoolfirstopenedin1958,itwasnamedafterLewisM.Terman(1877‐1956).HewasarenownedStanfordpsychologistoftheearly1900’s.HecontributedtoeducationboththroughhisresearchonhealthandhygieneinschoolsandhisdevelopmentoftheStanford‐BinetIntelligenceTest,whichwasusedworldwide.FrederickE.Terman(1900‐1982)wasthesonofLewis.FrederickwasaStanfordengineeringprofessorwhoencouragedhisstudents,mostnotablyDavidPackardandWilliamHewlett,tostartuptheirownelectronicscompaniesinPaloAlto,hencetheformationofHewlettPackardandthebirthoftheSiliconValley.

TermanMiddleSchoolisaninclusivecommunityofstudents,families,andeducatorsengagedinachievinghighacademicandsocialstandardswithrespectfordiversityinapositiveschoolclimate.

InordertoachieveourOperationalVision,wewill:

Hireandretainahighlyqualifiedstaffcommittedtothemiddleschoolvision; Haverigorouscontentandperformancestandardsthatareclearandmeasurable; Design,implement,andmaintainaclearcommunicationssystem; Committo,collaborateon,andfollowthroughwithactionssupportingtheOperational

Vision; Establishandimplementclearsocialstandards; Fosterasenseofpersonalresponsibilityineachcommunitymember; Developandimplementproactiveinterventionsinformedbydataandresearch; Planandapplycoherentstaffdevelopmentthatsupportsourvision; Solicitandrespondtoinputfromourdiversepopulation;and Developasenseofcommunitythroughon‐goingmeaningfulactivities.

TheTermanstudentshavechosentheirmascotandcolorsfortheirnewschool.TermanMiddle

SchoolwillonceagainbetheHomeoftheTigers,anditscolorsaregoldandblack.



HIGHSCHOOLS

PaloAltoUnifiedSchoolDistricthastwohighschools—PaloAltoandGunn—servingapproximately3,800studentsingradesninethroughtwelve.Highschoolsarestaffedbasedonthefollowingparameters.Eachstudenttakesonaverage6.3periods.NinthgradeEnglishandmathclassesare22students,and10thgradeEnglisharelimitedto24students.Allotherclassesare28.5students.Inaddition,eachofthetwohighschoolsisgivenadditionalresourcesforcounselingandadministrativeservices,whichmaybeallocatedateachschool’sdiscretionforlocallydeterminedneeds.

Eachhighschoolisallotted$105perstudentforsuppliesandequipment.Inaddition,textbookadoptionsarepurchasedfromdistrictfunds.$50,000isallottedtoeachhighschoolfortextbookreplacementsandinstructionalmaterials.Highschoolsreceive$379.47perstudentin2015‐16fromPartnersinEducationforcollegeandcareercounseling,studentguidance,andothercompellingcoursessuchasSTEM,musicandarts,andbuilding21stcenturyskills.Controloftheseaccountsisatthelocalschoollevel.Theassignmentofstaffandallocationoffundsamongthevariousprogramsatthehighschoolleveliswithinthediscretionofthelocalschooladministration.

ThehighschoolprogramissupplementedbyprogramsandservicessuchasHealthandHumanServices,EducationalServices,HumanResources,andBusinessServices.

BothhighschoolsreceiveadditionalfundsfromthestatesupportedSchoolImprovementProgram.

0

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

14th Day High School Enrollment

(* Includes Children's Hospital, Middle College/Alta Vista, SDC and Alt Ed)



HENRYM.GUNNSENIORHIGHSCHOOL

Gunnisafour‐yearcollege‐orientedcomprehensivehighschool.Academicexcellenceisvaluedandappreciatedinourcommunity.Theacademicandelectiveprogramsarerich,challenging,andstructuredsothatallstudentscanachievesuccess.Studentenrollmentsinthe“core”classesareamongthehigheststatewide.Studentparticipationinextra‐curricularactivitiesishigh,withover75%ofthestudentbodyparticipatinginathleticsandotherextra‐curricularactivities.Individualsandstudentteamsregularlywinawards,trophies,andchampionshipsinacademicandathleticcontests.Studentsparticipateinmorethan80plusschoolclubsincludingdebate,chess,theenvironment,andYouthCommunityService.GunnHighSchoolischaracterizedbyitscapableanddiversestudentpopulation.

Gunnreceivesexcellentsupportfromitsparentcommunity.TheParentTeacherStudentAssociation(PTSA),manyon‐sitevolunteers,boostergroups,andvariousotherorganizationsprovideexcellentsupportfortheprogram,fromtutoringandassistingoncampustofundraising.Gunnparentsvalueandsupporttheirstudentsinallphasesoftheschoolprogram.

Theinstructionalandsupportstaffareexcellent.Theoverwhelmingmajorityofourteachershavemajoredintheirsubjects,andmanyhaveadvanceddegrees.Theyareprofessionallyactiveandparticipateregularlyinavarietyofstaffdevelopmentactivities,stayingabreastoftheirsubjectfieldsandcurrentwithinnovativeinstructionalpractices.Manyareleadersintheirregional,state,andnationalprofessionalassociations.TheSpecialNeedsProgramisactiveinsupportingourstudents.Guidanceandothersupportservicesareeffectiveandresponsivetostudentneeds.TheAcademicCenterprovidesexcellenttutorialassistance.Weareproudofourschoolanditstraditionofexcellence.



PALOALTOSENIORHIGHSCHOOL

PaloAltoHighSchool(Paly)haslonghadanationalreputationforacademicexcellence.Weserveasociallydiversecommunitywithhighacademicexpectationsandastrongbeliefinqualitypubliceducation.Inadditiontoacademicprograms,Palyoffersstudentsafullslateofextra‐curricularactivitiesandathleticopportunities.Thestudentbodyreflectsthecommunity’ssocioeconomicstatusandeducationallevel.

Eveninthefaceofdecliningnationalandstatenorms,studentperformanceonSATandSATIIsubjectareaexamshasremainedconsistentlyhighatPalyoverthepasttenyears.StudentachievementonAdvancedPlacementtestsranksamongthehighestinthestate.TheschoolhasbeennamedawinnerintheNationalSecondarySchoolRecognitionProgram,whichrecognizesschoolsthathaveallaroundsuccessintheireducationalprograms.

PaloAltoHighSchoolhasahighlyqualifiedanddedicatedteachingandsupportstaffwhoseaccomplishmentsextendbeyondtheschoolintotheprofessionalcommunityandwhoseinfluenceisfeltinstateandnationalorganizations.

Inaddition,PaloAltoHighSchoolprogramsbenefitfromunparalleledcommunityandparentsupport.TheParentTeacherStudentAssociation(PTSA)boastsamembershipofover1,600.Aparentvolunteerforceofmorethan400parentsvolunteeredover20,000hoursonbehalfoftheschoollastyear.ThereiswidespreadinvolvementbyparentsinavarietyofDistrictandschoolcommitteesandboostergroups.TheSchoolSiteCouncilisanactiveforceinschoolplanningandimprovementefforts.



SUMMERSCHOOL

LegislativeactionsubsequenttotheapprovalofProposition13in1978removednearlyallstatesupportforsummerschoolprograms.PaloAltoUnifiedSchoolDistrictprovidesK‐12summerschoolwithDistrictfunds.

SB813authorizedstate‐fundedsummerschoolprogramsingradesK‐12“formathematics,

science,orothercoreacademicareasdesignatedbytheStateSuperintendentofPublicInstruction.”PursuanttoEducationCodeSection42239,theSuperintendentofPublicInstructionhas

designatedthefollowingcoreacademicareasforgradesK‐12aseligibleforstatesummerschoolfunding:

English mathematics science history/socialscience foreignlanguage visualandperformingarts computereducation

Thesummerschoolprogramofstudiesforgrades6‐12hasbeendesignedinresponseto

expressedstudentandparentinterests.Effortshavebeenmadetofinancetheprograminamannerthatoptimizesauthorizedstatesupportforselectedcoursesandthatisequitableforallstudentsinterestedinenrolling.ParenttuitioncontinuestoberequiredifthesetwoobjectivesaretobemetandifthesummerschoolistobetotallysupportedwithoutimpactontheGeneralFund.



SITE‐BASEDPREVENTIONANDTIERIISUPPORTPROGRAMS

TheDistrictiscommittedtoclosingtheachievementgapandtoprovidingstrategicandsystematicacademicsupporttostudentswithinthegeneraleducationsetting.Somestudentsneedmoretimeontaskand/oradifferentinstructionalapproachinordertomeetacademicbenchmarks.Withthatinmind,eachelementaryschoolisprovidedwiththeopportunitytoapplyforfundingsupportprogramsthattheydesigntosupporttheidentifiedneedsofthestudentsattheirschool.ApplicationsforfundingaresubmittedtotheElementaryEducationDepartmentandmustidentifyspecificgoalsandwaysoftomeasureprogressoftheenrolledstudentsandthesuccessoftheprogramsitself.



ALTERNATIVEPROGRAMS

HighSchoolGraduationTheSchoolDistrictoffersavarietyofprogramsforstudentstoutilizeasalternativesto

graduationfromthecomprehensivehighschool:AdultEducation,theMiddleCollegeProgramatFoothill,AltaVistaContinuationHighSchool,CaliforniaHighSchoolProficiencyExamination,TerraBellaCommunitySchool,andIndependentStudy.Studentsarereferredfortheseprogramsafteracarefulstaffreviewofstudentneeds.

OpportunityClassesTheOpportunityProgramsareavailableatthemiddleschoolandhighschoollevels.Atthe

highschool,theclassesserveninthandtenthgradersunder16yearsofage.StudentsareplacedinOpportunityiftheyneedasmall,self‐containedinstructionalsettingforamajorityoftheschoolday.Curricularcontentcorrespondstothatoftheregularprogram,althoughlearningmaybeself‐pacedandadaptedtoindividualneeds.

Themainobjectiveoftheprogramistore‐establishsuccessfulpatternsofattendance,academicachievement,andsocialbehaviorinasupportiveenvironmenttofacilitateagradualreintegrationintoacompletemainstreamprogram.



CAREERTECHINICALEDUCATION

TheCareerTechnicalEducationbudgetsupportsthefollowingprograms:

PerkinsProgramPerkinsisagrantfromthestatefocusedoncareertechnicaleducation.Fundsareusedto

supportasequenceofcoursesdesignatedascareertechnicaleducationcourses.FundsarealsousedforprofessionaldevelopmentandsuppliesneededtoimproveaCTEcourse.

RegionalOccupationalProgram(ROP)TheseclassesarefundedbythestatethroughtheNorthCountyRegionalOccupational

ProgramJPA(NCROP),aconsortiumofthethreenorthernschooldistricts:PAUSD,MountainView‐LosAltosHighSchoolDistrict,andFremontUnionHighSchoolDistrict.FundsarereceivedthroughFremontUnionHighSchoolandadministeredbytheLocalJointPartnershipAgreement(JPA).

TransitionPartnershipProgram(TPP)TheTransitionPartnershipProgram(TPP)isacontractwiththeCaliforniaDepartmentof

Rehabilitation.Themissionofthisprogramistoassistourstudentswithdisabilitiestoobtainandretainemployment,andmaximizetheirabilitytoliveindependentlyinthecommunity.

WorkAbility1(WA1)TheWorkAbilityProgramisagrantfromtheDepartmentofEducation.WorkAbility1isa

workexperienceprogramforstudentswithactiveIndividualEducationalPlans(IEP).WA1providesstudentswithopportunitiesforpaidandnon‐paidworkexperience,jobshadowing,andongoingsupportandguidancefromvocationalpersonnel.

WorkExperienceProgramThesefundssupportoneteacherintheWorkExperience/ExploratoryExperience

programs.LockheedWorkExperienceProgramThisprogram,whichoriginallybeganin1987,providesstudentswithvaluablework

experienceinstateofthearttechnicalscienceprograms.



LUCILEPACKARDCHILDREN’SHOSPITALSCHOOL

TheChildren’sHospitalSchoolprogramdatesbackto1924,whenstafffromtheoldStanfordHomeforConvalescentChildrenaskedPAUSDforhelpineducatinglong‐termpatients.Today’sstudentsarelikelytohavechronicillnessorcongenitalproblemsthatrequiresporadicinpatientstaysand/oroutpatientcareoveraperiodofyears.SomechildrenattendtheHospitalSchoolperiodicallyfromkindergartenthroughthe12thgrade.Thestaffoffourteachersandseveralaideswithclericalsupportholdsschoolhoursdailyworkingwithsmallgroupsofstudents,oneononecontentlessons,andbedsidetutoringsessions.ManyofthefamiliesarefromotherstatesaswellasotherpartsofCalifornia,needingassistancewithdeterminingthebesteducationalprogramfortheirillchildrenaswellasforsiblingswhoarrivewiththeirfamilies.Occasionally,theschoolalsoservesteenagedparentsofcriticallyillinfantsandchildrenwhohaveaparenthospitalizedatStanfordHospital.Theschoolprovidesstructureinthedaysochildrencangotoschoolevenforafewhours.SchoolispartoftheirhomeroutinesotheHospitalSchoolgivesthemthemessagethattheywillgetwellandarepreparedtoreturntotheirhomeschools.



SPECIALEDUCATION

TheSpecialEducationProgramprovidesavarietyofservicestomeettheuniqueneedsofstudentswithdisabilitiesintheDistrict.Withparentalpermission,studentsareidentifiedfortheseservicesthroughindividualassessmentsbyateamofprofessionalstaffmembers.IEPsaredevelopedwhichdocumentthenecessaryeducationalservicesthechildrenwillreceive.Childrenservedinthisprogramincludepupilswithlearning,communication,physical,andmultipledisabilities.

TheSpecialEducationprogramisamulti‐milliondollarallocation,fundingtheemploymentofspeciallytrainedteachersandclassifiedstafftoworkwithstudentswithdisabilities.TherearefourinstructionalcomponentsintheMasterPlanforSpecialEducation:

1. Specializedacademicinstructionsupports,whichenrollpupilswithappropriateoftheschoolday,groupingthemwithotherswhohavesimilarinstructionneeds.Servicesareprovidedbyacredentialedspecialeducationteacherandinstructionalaides.Studentsareincludedintothegeneraleducationprogramclassesasappropriate,tomeettheireducationalneedsintheleastbestenvironment.

2. TheResourceSpecialistprogramprovideseducationalplanning,specialinstruction,tutorialassistance,orotherservicestoexceptionalindividualsinspecialprogramsand/oringeneraleducationclassroomsateachschool.Specialeducationteachershaveadvancedtrainingintheeducationofindividualswithexceptionalneedsandareprovidedwithanaideforassistance.

3. DesignatedInstructionandServicesarerelatededucationalservicesthatprovidesupporttostudents.Theseservicesmayinclude:languageandspeechdevelopmentandremediation,occupationalandphysicaltherapy,homeandhospitalinstruction,adaptivephysicaleducation,visionservicesandtherapy,andeducationallyrelatedmentalhealthservices.

4. Non‐PublicSchoolsandNon‐PublicAgenciesprovideeducationandservicestosupporttheeducationofpupilswhorequirespecializedenvironmentsandsmaller,structuredlearningenvironments.



ELEMENTARY&SECONDARYEDUCATION

ElementaryandSecondaryEducationDepartmentsareresponsiblefortheoverallinstructionalprogramsintheDistrict.Thisincludesplanningforinstruction,developingcurriculum,andassistingwithprogram‐relatedprofessionaldevelopmentactivities.Amongthegoalsofthedepartmentsaretheeffortstocoordinateandarticulatecurriculumbetweentheelementary,middle,andhighschoollevels.Thecurriculumeffortsofthesedepartmentsareenhancedbyresourceteachersinliteracy,mathematics,science,andtechnology.Theyworkcollaborativelywithelementaryprincipals,teachersparticipatingincurriculumcommittees,andinstructionalsupervisorsfromsubjectareadepartmentsatthemiddleandhighschoolswhoareparticipatinginsecondarysteeringcommittees.Whenappropriate,elementaryandsecondarystaffarebroughttogethertodealwithK‐12issues.

TeachersonSpecialAssignment(TOSAS)whospecializeintheareasofmath,literacy,orscienceprovideintensiveprofessionaldevelopmenttoteachersattheelementarylevel.Theydesignprofessionaldevelopmentopportunitiesfornewteachers,designatedLeadTeachersfromeachsite,andforallK‐5staffduringthesummerandstaffdevelopmentdays.Theyprovidecoachingtoteachersinbothone‐on‐oneandsmallgroupsetting.

TheBeginningTeacherSupportandAssessment(BTSA)andInductionprogramiscoordinatedbytheCurriculumandProfessionalDevelopmentDepartment.ThisprogramallocatesfivetrainedcoachestoprovidesupporttoBTSAteachers.

AdditionalworkshopsandformativeassessmentactivitiesareprovidedtoorientteacherstoDistrictmaterialsandsharebestpracticesincurriculum,instruction,andassessment.Districtfundingisenhancedbystategrants.

TheattachedbudgetsreflectexpendituresforcurriculumactivitiesplannedfortheschoolyearthataretobecoordinatedthroughtheElementaryandSecondaryEducationDepartments.Italsoincludesadditionalsourcesofincomefromgrantsandentitlementstoimprovescience,mathematics,andearlyliteracyeducation.Annualfluctuationsinthesedepartmentbudgetsreflectchangesincurriculumneedsandareasofemphasis,aswellastheavailabilityoflocaland/orstatefunds.



ELEMENTARYTRAVELLINGTEAM(MUSIC/P.E.)

Music:Thisbudgetsupportsmusiceducationforallstudentsingrades1‐5andthemajormusiceventsandfestivalsingrades6‐12.Fifteenelementarymusicteachers(12.05FTE)providegeneralandinstrumentalmusicinstructionforallelementaryclassroomstudentsingrades1‐5.Fourmusicteachers(3.4FTE)areassignedtoteachgeneralmusicandsingingtostudentsingrades1‐3,andninemusicteachers(8.65FTE)areassignedtoteachbandandorchestralinstruments,andgeneralmusicinthefourthandfifthgrades.TheDistrictmaintainsaninventoryofmusicalinstrumentsforstudentswhohavefinancialneed.Studentsmayborrowmusicmethodbooksandbasicinstructionalsuppliesasneeded.TheMusicCoordinatorsupervisesthemusicprogramthroughouttheDistrict. P.E.:Thisbudgetsupportsphysicaleducationforallstudentsingrades1–5.NineelementaryPEteachers(8.4FTE)providephysicaleducationforstudentsingrades1–5.Thedistrictmaintainsaninventoryofphysicaleducationequipmentateachsite,includingastorageshedinwhichPEteachersstoretheirequipment.



K‐12ART

TheArtCoordinatormanagesthestaffofelementaryartspecialists,SPECTRA,includinghiring,training,scheduling,andprovidingprofessionaldevelopment.DutiesincluderevisingandimplementingVisualandPerformingArtContentStandards,ingradesK‐12,throughobservation,mentoringandintervention.TheCoordinatorprovidesinstructionalsupervisionforMiddleSchoolartteachersanddepartments,participatesintheVAPASteeringCommittee,andplansdistrict‐wideprofessionaldevelopment.TheCoordinatorrepresentsPAUSDatDistrictmeetingsandcommittees,theStateDepartmentofEducation,theCountyOfficeofEducation,andprofessionalorganizations.Partnershipswithnational,stateandcommunityagenciesareinitiatedandmaintainedthroughcollaborativeevents,conferenceparticipation,andpresentations.

Theelementaryartprogram,administeredbyArtEducation,providesK‐5teacherswithsequential,weekly,bi‐monthly,ormonthlyartlessons,throughtheSPECTRAArtprogram.Resourcesavailableforelementarygeneralistsincludecurriculumandreferencematerials,realia,integratedlessondevelopment,andrelatedtechnologyandtechniqueresourcesandassistance.Workshopsandmeetingsareconductedonaregularbasis,focusingonconcepts,strategies,andmaterialsforteachingart.OngoingtrainingandmentoringforSPECTRAArtteachers,facilitiestodevelopcurricula,andopportunitiesforcollaborationareprovided.Trainingforcommunityvolunteersparticipatingintheelementary“MeettheMasters”and“MiddleSchoolArtHistory”docentprogramsisprovided.Teachersareencouragedtoplanbothdiscreteandintegratedartinstructionatallgradelevels(K‐12)tofacilitatecreativityandreinforcelearning.

TheCoordinatororganizesexhibitionsinavarietyofvenues,throughouttheyear,togiverecognitiontotheremarkableartisticaccomplishmentofstudentsandteachersinthePaloAltoschools,andtoinformparentsandthecommunityaboutthequalityandcommitmenttoarteducationinPAUSD.



LIBRARYMEDIASERVICES

LibraryMediaProgramTheLibraryMediaProgramisanimportantcomponentintheK‐12instructionalprogram.

Schoollibrarymediateachersprovideservicesandaccesstomaterialstosupportclassroomprograms,teachlibraryskills,andprovideaccesstoinformationthroughlearningactivitiesthatareintegratedintothecurriculum.Onanincreasingbasis,theprogramworkstodevelopstudentskillsincludingtheuseofsearchstrategies,techniquestoaccessinformationandinternetskills,includingonlinesafety.Up‐to‐dateenticingbookcollectionsforbothinformationandpleasurereadingareanintegralpartofthelibrarymediaprogram,withalllibraryresourcesavailabletostudentsandstaffonacheckoutbasis.Aninter‐libraryloanserviceisalsoavailable,enablingschoollibrariestoshareresources.Teachersarealsoabletoaccessstreamingvideothroughthedistrictvideoserver,SafariMontage,subscriptiondatabasesarenowweb‐basedandavailable24/7.

IMCCatalogingALibrarySystemSupportTechnicianandaTechnologyandLibraryMediaCoordinatorare

housedinthislocation.Thelibraryunioncatalogismaintainedandmonitoredinthislocation.Theselecting,purchasing,receiving,cataloging,processing,anddistributingoflibrarymaterialsishandledthroughthisdepartment.



HUMANRESOURCES/SUBS

Thisprogramcontainsfundstopaysalariesandfringebenefitsforsubstitutepersonnel,bothcertificatedandclassified.Thisincludestheprofessionalgrowthstipendforclassifiedemployees,andthemileageallowancespaidtoDistrictpersonnelwhoarerequiredtotravelaspartoftheirassignments.



CENTRALATTENDANCE

ThisdepartmentisresponsibleformonitoringattendancereportsofallpupilsintheDistrictinordertopreparethemonthly,periodic,andannualreportstothecountyandstateoffices.ThisincludesenrollmentandADAkeyfactorsintheDistrict’srevenuelimitcalculations.

CentralAttendancemaintainsactiveandinactivefilesregardingstudents’enrollmentintheDistrict,cumulativerecords,andtranscripts.Inactiverecordsarearchivedforpermanentstorage.Thisdepartmentprocessesrequestsfortheserecordsandtranscriptsfromothereducationalinstitutions.

CentralAttendanceisresponsibleforansweringquestionsandprovidinginformationconcerningPAUSDboundariesandschools,registrationandenrollmentprocedures,andnon‐residentattendancequestions.Thisincludesprocessingintra‐residenttransferrequests,inter‐districtagreements,andaffidavitsofresidenceandresponsibility.ThedepartmentisalsothesourceofdataforawidevarietyofindividualsandagenciesthroughouttheDistrictandcommunityatlarge.

CentralAttendanceisresponsibleforregisteringallnewstudentsintheDistrict,verifyingthataddressesofthefamiliesarewithinDistrictboundaries,ensuringthatstudents’immunizationsarecomplete,performinginvestigations,andverifyingallchangesofaddressforcurrentstudents.



BOARDOFEDUCATION

TheBoardofEducationestablishespolicyforthegovernanceofPaloAltoUnifiedSchoolDistrictandisresponsibleforthegeneralacquisitionandexpenditureofallfunds.TogetherwiththeSuperintendent,theBoardestablishesavisionfortheDistrict,whichenablesallstudentstoachieveathighlevels.TheBoardmembersareresponsibleforrepresentingtheinterestsofthecommunityatlargeandservingasspokespersonsforpubliceducation.ThisprogramprovidessupportforthefiveelectedmembersoftheBoardofEducationandtwostudentBoardmembers.IncludedinthisprogramaretheexpensesforBoardelectionsandmemberships,suppliesandclericalassistanceforBoardmeetings,Boardmembers’stipends,attendanceatboardassociationconferences,andprovisionsforreimbursementofBoardmembers’expenditures.



SUPERINTENDENT TheSuperintendentprovidestheoverallleadershipfortheDistrict,workingcloselywiththeBoardofEducationtosupporttherealizationoftheDistrictmission,vision,andgoals.Hehasprimaryresponsibilityintheareasofcurriculumandinstruction,humanresources,finance,andthemaintenanceandimprovementofphysicalresources.TheSuperintendentisresponsibleforadvisingtheBoardonpolicydevelopmentandimplementingpoliciesandotherguidelinesapprovedbytheBoard,alongwithstateandFederallawsandregulations.ResponsibilitiesalsoincludetheoveralladministrationoftheDistrict,ensuringthatallresourcesareeffectivelyusedtoaccomplishtheDistrict’smission.HeisexpectedtokeeptheBoardinformedandtorepresenttheDistrictincommunity,state,andnationalorganizations.

ThisprogramprovidessupportfortheSuperintendentforclericalassistance,officesupplies,andequipment.Italsosupportsprogramimprovementefforts,membershipsinlocal,state,andnationalorganizations,aswellasexpensessuchasmileageandprofessionalgrowthincurredbytheSuperintendent.



HUMANRESOURCES/ADMINISTRATION

TheHumanResourceCenterisresponsibleforadministeringprogramsforbothcertificatedandclassifiedemployeesinaccordancewiththeStateEducationCode,TitleV,BoardofEducationpolicies,andthetwocollectivebargainingagreements.ThemissionoftheHumanResourceCenteristorecruit,hire,andmaintainanoutstandingcertificatedandclassifiedstaff,andtopromoteahighqualityworkandlearningenvironment.Asagroup,wearededicatedtoprovidingsupporttoouremployeesandtoensuringthatDistricthumanandfinancialresourcesaresharplyfocusedonoureducationalpriorities.TheHumanResourceCenterhasresponsibilityforstaffrecruitment,selection,assignment,evaluation,andseparation;employer‐employeerelationsandnegotiations;administrationofthecollectivebargainingagreements;payrollandbenefits;andmaintenanceofpersonnelrecords.



BUSINESSSERVICES

TheBusinessServicesdepartmenthastheresponsibilityforthenon‐instructionalfunctionsoftheDistrictincludingbudgeting,accounting,financialreporting,payroll,employeebenefits,liabilityandpropertyinsurance,facilitiesandgroundsmaintenance,capitalprojects,studentnutritionservices,transportation,informationtechnology,riskmanagement,propertymanagement,mailservices,BuildingforExcellence,andStrongSchoolsBond.

AllpaymentsarehandledbytheBusinessOffice.FinancialreportsofvariouskindsarepreparedbytheBusinessOfficestaffforthepublic,theBoard,StateandFederalagencies,andinternaluses.TheDistrict’sbudgetdevelopmentisayear‐roundprocessstartinginthefallofeachyearforthesubsequentyear’sbudget.TheannualbudgetisadoptedinJuneandrevised,asnecessary,thereafter.DetailedbudgetandfinancialdataareavailablethroughtheBusinessOffice.

ThemissionoftheBusinessServicesdepartmentistobethebestinprovidingprofessional,highquality,courteous,andtimelybusinessservicesforourcustomers.



EDUCATION/INFORMATIONTECHNOLOGY

TheEducationalTechnologyprogrampromotestheuseoftechnologyintheclassroomforthebenefitofteachingandlearning.Thedepartmentprovidestechnologyprofessionaldevelopmentclassesforteachers;summer“NextTech”and“PowerUpforTechnology”workshops;year‐roundtechnologyintegrationtrainingforteachersandsupportstaff;on‐lineapplicationtraining;assistanceinwritingandmonitoringgrantproposals;selectionandevaluationofeducationalsoftware;developmentoftechnologycurriculum;andthedevelopmentofpolicyandproceduresforinstructionaluse,dissemination,andimplementationofeducationaltechnology.

TheInformationTechnologydepartmentprovidesallthetechnologyusedintheDistrict.ITprovidesbasicinfrastructure,securityandmanagement,anduserapplications.ApplicationdeliveredbyITincludeemail,internetandintranetportals,astudentinformationsystem,learningmanagementsystem,streamingvideo,filestorageandsharing,computerbackup,andawidearrayofsite‐specificapplications.

ITstaffsupportuserrequests,providein‐serviceandtrainingforpersonneldistrictwide,andcommunicatechangesinpoliciesandprocedures.

TheDistrict’sstudentinformationsystemprocessesstudentandpersonnelinformationforstate,federalandDistrictreports.Dataincludedinthestudentinformationsystemareattendancereporting,testing,minimumcompetency,gradereporting,health,andcomprehensivehistoricalrecords.Inadditiontothesereports,servicesareprovidedforstudentscheduling,personnelrecords,andavarietyofspecialandadhocrequestsfromschoolsandstaff.



*Includes IT support staff at the school sites.



INSURANCE

Theinsurancebudgetiscomprisedofthefundsdispersedtothebrokerandinsurancecarriersforthepoliciesneededtomitigateliability.ThisliabilitystemsfromthepossibilityoflossduetocatastrophiceventsandfromtheexposureinherentintheDistrict’spositionaspropertyowner,employer,andgovernmentalagency.

BecausetheDistrictisself‐insuredforliabilityandpropertyataninitiallevel,fundsarealsoincludedtopayforathirdpartytoadministerclaimsatthisself‐insuredlevel.

AdditionalinvestigationsofallcomponentsoftheinsurancepoliciesoftheDistrictwillbeongoinginordertomeettheDistrict’sgoalofreducingcosts.



STUDENTSERVICES

StudentServicesisresponsibleforavarietyofprogramsforstudents,staff,andparentswithintheDistrictandsupervisesstaffthatprovidesancillaryservicestotheschools.Includedinthescopeofthedepartment’sresponsibilitiesare:HealthandHumanservices,Assessment,SchoolAttendanceReviewBoard,School‐CommunityCollaboration,Interventionservices,andmentalhealthsupportswithaparticularemphasisonthosestudentswhoareexperiencingdifficultyadjustingtotheschoolenvironment.



EDUCATIONALSERVICESADMINISTRATION Themajorresponsibilitiesofthisofficeincludeorganizing,implementing,andevaluatingeducationalprogramsforstudentsingradesK‐12,aswellasthehiring,supervision,andevaluationofkeyadministratorandprincipalpositionsinthedistrict.Proceduresfordefiningandassessingstudentoutcomes,developingcourses,revisingthecurriculum,andchoosingandacquiringcurrentinstructionalmaterialsthatareconsistentwithBoardofEducationpolicies,andstateandFederallaw,aredevelopedandimplementedinthisoffice.Instructionaldeliveryisanimportantareaofsupportfortheschoolsinthegeneraleducationandspecialeducationclassrooms,includingpreventionandinterventionprograms.

TheAssociateSuperintendentforEducationalServiceshasoverallresponsibilityforcoordinatinginstructionalprogramsfortheDistrictinthefollowingareas:CurriculumandInstruction,ProfessionalDevelopment,StudentServices,AcademicSuccess,SpecialEducation,AdultEducation,SecondaryOptions(includingCareerTechnicalEducation),VisualandPerformingArts,LucilePackardChildren’sHospitalSchoolatStanford,andAssessmentandEvaluation.



DIGITALPUBLISHING/PRINT/MAILINGSERVICES

TheDigitalPublishingdepartmentprovidesservicesforallschools,administrators,andDistrictdepartments.Thisinvolvescreatingbrochures,handbooks,coursecatalogs,directories,graduationprograms,certificates,calendars,andnumerousforms.

ThePrintShopprintsandassemblesdocumentsfortheDistrict,withtheuseoftwohigh‐speedprinters,ahighlightcolorcopier,andafull‐colorcopier.MailServicescollects,sorts,anddistributestheDistrict’sinternalmail,U.S.mail,bulkmail,andUPSparcels.



SAFETYANDEMERGENCYPREPAREDNESS

Therearefourcomponentstothisprogram,whichisfundedinordertoensurethattheDistrictprovidesthesafestpossibleconditionsforourstudents,employees,andmembersofthecommunity.

AdministrationofWorkers’CompensationClaimsAnamountisbudgetedintheProgramfortheservicesofathirdpartyclaimsadministrator

whoinvestigates,adjusts,setsreserves,andsettlesinjury/accidentclaimsarisingoutofemploymentorduringthecourseofemployment.

AccidentPreventionProgramSB198requireseveryCaliforniaemployertohaveinplaceaninjurypreventionprogram

thatincludesasystemfor:

Identifyingandevaluatingworkplacehazards; Correctingunsafe/unhealthyconditions; Providinganoccupational&safetytrainingprogram; Ensuringthatemployeescomplywithsafeworkpractices; Communicatinghealthandsafetymatterstoallemployees; Investigatingallaccidents;and EstablishingaSupervisorTrainingprogram.

CommunityandWorkers’RighttoKnowProgram(HazardousMaterialsCommunication)TheCaliforniaGeneralIndustrialSafetyOrderenforcingSB1534mandatesthatallemployers

whouseorstorehazardoussubstancesmustobtainspecificinformationrelatingtoallhazardoussubstancesstoredorusedontheirpremises.Thisinformationmustbedisseminatedtoemployeeswhomaybeexposedtothesubstances.

EmergencyPreparednessTheEmergencyPreparednessbudgetrelatestotheresponsibilityoftheDistricttowardits

studentsandemployeesintheeventourschoolssufferadisaster.Also,Title5oftheCaliforniaAdministrativeCodemakesitmandatoryforallpublicschoolstohaveawrittenemergencyplan.



MAINTENANCE

Thisprogramconsistsofallthoseservicesnecessarytomaintainthebuildings,furniture,andequipmentheldbytheDistrict.

ManyoftheDistrict’sfacilitiesareover40yearsold.Thisposesseveralproblems.First,agingfacilitiesrequireextensiverepairs.Second,wefindthatmanyitemsthatbreakcannolongerbereplacedwithsimilarmaterialorthatanexactreplacementreallywillnotmeetcurrentbuildingcodes.Third,extensiverepairsmaynecessitatetheinvolvementoftheDivisionoftheStateArchitectwhichmayinturnrequirethatnewbuildingcodesbeobserved.Adherencetonewcodescanbeextensiveandexpensive,whichcompetesforourlimitedresources.

Theprimeemphasisisonpreventivemaintenance,inthebeliefthatdollarsspentnowtopreventbreakdownswillsavemanydollarslaterinreplacementoffacilities.TheseservicesareprovidedbyDistrictpersonneland,whennecessary,byoutsidecontractors.



PROPERTYMANAGEMENT‐SURPLUSSITES

Thisbudgetprovidesfortheadministrationofleasesattachedtotwosurplusschoolsites:CubberleyandFremontHills.Servicesinclude:

Monitoringrentcollections; Invoicingtenantsforreimbursableexpenses; MarketingsurplusclassroomspaceconsistentwithBoarddirectives; PreparingbiddocumentsincompliancewiththeEducationCode; Filingannualdeclarationsofpossessoryinterestwiththecounty;and Preparinganannualrequesttothestateforexemptionfromnonusepayments.



LANDSCAPINGTheLandscapingDepartmentmaintainsmorethan300acresofDistrictgrounds.Tasks

includemaintainingsafeplayingfieldsandgroundsforstudents,markingfieldsforathleticprograms,maintainingfencing,andcaringforlawns,shrubs,andtrees.

Priorto1978andthepassageofProposition13,theDistrictreceivedspecialtaxdollarstosupportcommunityserviceactivities.ThemaintenanceoftheDistrict’sathleticandplayingfieldswerefinancedinlargepartfromthesetaxsources.Since1978theneedtomaintainthefieldshasremained,buttheDistricthashadtodoitwithhalfthestaffitoncehad.TheCityofPaloAltobrokerstheDistrict’sschoolfieldsfortheuseofthecommunity.



WAREHOUSE

Thisprogramprovidesforthestorage,anddistributionofcustodialsupplies.Itensuresregularlyscheduleddeliveriesofstandardizedsupplies,purchasedatvolumediscountprices,toallDistrictprograms.

ThisprogramprovidestheinventoryanddispositionofallDistrictcapitalequipment.



UTILITIES,PHONES,CUSTODIAL

Thisprogramprovidesutilities,telephones,andcustodialservicesfortheDistrict’scentraladministrativeprograms.Inaddition,theDistrict‐widesecurityandfireprotectionservicesareadministeredbythisprogram.

Utilitychargesarebudgetedintheindividuallocations.



TRANSPORTATION

TheTransportationDepartmentprovideshome‐to‐schoolserviceforapproximately800students.Limitedservicesareprovidedtoalternativeschoolchildren.

Transportationincludesover570studentsfromtheRavenswoodSchoolDistricttoourschoolsincompliancewithdesegregationagreements.Morethan120ofthechildrenwhoareSpecialEducationstudentstraveltoandfromschoolonspeciallyequippedmini‐buses.

Approximately125studentspayforhome‐to‐schoolbusingfromLosAltosHills,StanfordtoNixonElementary,TermanMiddleSchool,andGunnHighSchool.

Inaddition,thedepartmentarrangesforthefieldtriptransportationneedsofallschools,andthesecondaryschoolathletictransportationrequirements.AcompletemaintenanceandrepairfacilityservesallDistrictvehiclesincludingDistrictschoolbuses.



OTHERFUNDBUDGETS

Inthepagesahead,thepermitteduses,acurrentstatusreport,adiscussionofrecommendeduses,andafinancialmodelaredescribedforeachcapitalfund.Ineachcase,thefinancialmodelshowstheextenttowhichcurrentandfuturecapitalbudgetsfreeupfundsintheoperatingbudgetforthegeneralfund.

SpecialRevenueFundsareusedtoaccountforspecificrevenuesourcesthatarelegally

restrictedtoexpendituresforspecificpurposes.

ProprietaryFundsareusedtoaccountforservicesrenderedonacost‐reimbursementbasiswithintheDistrict.



FUND11‐110ADULTEDUCATION(SPECIALREVENUEFUND)

Establishedin1921,AdultSchoolisprimarilysupportedbyitsstatefunding,andstudentfeesforclassesnotsupportedbythestate.Inaddition,theAdultEducationprogramreceivesFederalfundsforitsEnglishasaSecondLanguageprogram(ESL)andstatefundsforthePre‐SchoolFamilyprogram.TheprogramisnotprojectedtoencroachontheGeneralFund.

State‐AuthorizedProgramAdultEducationclassesincertainstate‐authorizedsubjectareasreceiverevenuebase

supportderivedfromADAgeneratedbystudentattendance.IntheAdultSchool,oneunitofADArepresents525hoursofstudentattendance.SubjectareasreceivingADAsupportincludecitizenshippreparation,English‐as‐a‐SecondLanguage,highschoolcreditsubjects,parenteducation,vocationalclasses,homeeconomics,classesforolderadults,andclassesforpersonswithdisabilities.Thestate‐supportedclassesconstituteabout80%ofthepresentAdultEducationattendancehours.

Fee‐SupportedProgramThisportionoftheAdultEducationprogramconsistsofclassesthatdonotreceiverevenue

basesupport.StudentfeescoverallinstructionalcostsplusaportionoftheoverheadcostsassignedtotheAdultSchool.Includedareclassesinsubjectsthatdonotfallwithinthestate‐authorizedareas.

EnglishasaSecondLanguage(ESL)ESLreceivesstatefundingonanADAbasis.ItissupplementedbyFederalfundingunderthe

WorkforceInvestmentAct,whichprovidesinstructionalmaterials,staffdevelopment,coordinationandotherassistanceforadultESLinstruction.CBET(CommunityBasedEnglishTutoring)statefundssupportanEnglishtutoringprojectatBarronParkElementarySchool.AnInnovationProgramstategrantsupportsaLearnEnglishatHomeprogramforadultswhocannotattendclassesregularly.

Pre‐SchoolFamilyEstablishedin1946,Pre‐SchoolFamilyisaparenteducationprogramwherebothchildren

andparentsattendclasses.Theagerangeforchildrenbeginsatinfancyandcontinuesthroughfiveyearsofage.Parentsassisttheteacherintheclassroomonaweeklybasisandalsoparticipateinparentingclassesthataddresssuchissuesaschilddevelopmentandfamilydynamics.Pre‐SchoolFamilyispartoftheAdultEducationbranchofthePaloAltoUnifiedSchoolDistrictandreceivesstatefundingonanADAbasis.Thebudgetincludesadditionalcostsfundedfromstudentfees.



FUND12‐120CHILDDEVELOPMENTFUND(SPECIALREVENUEFUND)

PaloAltoUnifiedSchoolDistrictsubcontractswithPaloAltoCommunityChildCare(PACCC)tomanagethechilddevelopmentcontract.PACCCoperatesseventeenprogramsservingchildrenthroughoutPaloAlto.Thecontractprovidesfortheinstructionandsupervisionofchildren,frombirthtoschoolage,whoseparentsareworking,attendingschool,orotherwiseunabletocarefortheirchildrenduringtheday.Parentspayafeethatisbasedonaslidingscaledependingonfamilyincomeandnumberofpersonsinthefamily.Thefeeschedulegivesanadvantageandfirstprioritytolow‐incomeworkingfamilies.TheprogramisnotprojectedtoencroachontheGeneralFund.



FUND13‐130CAFETERIAFUND(SPECIALREVENUEFUND)

TheCafeteriaFundisusedtoaccountforincomeandexpensesintheoperationoftheDistrict’sStudentNutritionprogram.Theprogramprovideslunchdailyateveryschoolsite,servingoveronemillionmealsperyear.

TheDistrictreceivesFederalandStatefundsfortheCafeteriaProgramandalsoreceivesrevenuefromfoodsales.Thisprogramisself‐supported,andrequiresnosupportfromtheGeneralFund.



FUND14‐140DEFERREDMAINTENANCEFUND(SPECIALREVENUEFUND)

ThisfundrecordstherevenueandexpendituresfromtheStatedeferredmaintenanceapportionmentandtherequireddollarfordollarDistrict‐matchingcontribution.Formerly,therewasa50‐50Statematchonacappedamountoflocalrevenuedepositedinthefund.Thisisnolongerthecase.For2015‐2016,includes$450,000contributionsfromtheRoutineMaintenanceaccountand$5,289ofinterestincome.Thefollowingtableshowsaprojectedfive‐yearmodelforthisfund.

Fund14‐140,DeferredMaintenanceFund

2015‐16 2016‐17 2017‐18 2018‐19 2019‐20

BeginningBalance$1,125,288 $680,577 $233,639 $234,691 $235,747

Income

Transfersinfromotherfunds 450,000 450,000 450,000 450,000 450,000

[email protected]%$5,289 $3,063 $1,051 $1,056 $1,061

TotalIncome$455,289 $453,063 $451,051 $451,056 $451,061

Expense

DeferredMaintenanceProjects

$900,000 $900,000 $450,000 $450,000 $450,000

TotalExpense$900,000 $900,000 $450,000 $450,000 $450,000

EndingBalance$680,577 $233,639 $234,691 $235,747 $236,808

2015‐16 DeferredMaintenanceProjects

ProjectCategory Est.Cost

Asbestos 80,000

Lighting 45,000

Electrical 100,000

FloorCovering 100,000

HVAC 150,000

Painting 150,000

Paving 50,000

Plumbing 75,000

Roofing 75,000

Wall 25,000

GeneralUpdate 25,000

FireSystem 25,000

Total 900,000



FUND17‐170BASICAIDRESREVEFUND(SPECIALREVENUEFUND)

In1996theBoard,recognizingtheuniquestatusofthePaloAltoUnifiedSchoolDistrictasaCommunityFundedDistrict,establishedtheBasicAidReserveFund.Thefundmayonlybeusedfornon‐recurringexpenses.

TheJune30,2016,endingfundbalanceisprojectedtobe$14,975,748.



FUND21‐210PROPERTYFUND(CAPITALFUND)

Thisfundrecordstherevenueandexpendituresresultingfromsaleofrealpropertyorlease‐with‐option‐to‐purchaserealproperty.TheprojectedbalanceofthisfundasofJune30,2016,is$1,851,105.ExpendituresinthePropertyFundarerestrictedtocapitaloutlay.



FUND21‐211BUILDINGPROJECTSFUND(CAPITALFUND)

TheprojectedbalanceofthisfundasofJune30,2016is$3,365,988.



FUND21‐212and21‐216STRONGSCHOOLSBONDFUND(CAPITALFUND)

Thisfundrecordstherevenueandexpendituresresultingfromthe$378millionbondissueapprovedbythevotersonJune3,2008.Thesefundsareavailableforrepairs,improvements,and

renovationsofandadditionstoschoolbuildingsandgroundsincludingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,andelectricalandmechanicalsystems.Includinginterestincome,thecurrentanticipatedrevenueforthisprogramis$390,063,194asadoptedbytheBoardofEducationandmodifiedwithBoardapprovedamendments.Atransferof$17,758,557wasmadefromthe2008MeasureAStrongSchoolsBondtocontinuefundingPlannedMaintenancerecordedinFund21‐216.

Program Revenue

Bond Issuance 378,000,000$

State Income 4,992,341$

Interest Income 5,565,267$

Other Financing Sources-2008 Bond Issuance premiums 1,583,200$

Total Revenue 390,140,808$

Expenses

High Schools

Planning Studies

Gunn HS Master Plans 172,390$

Palo Alto HS Master Plan 172,999$

Projects

Gunn HS Aquatic Center 4,862,530$

Gunn HS Industrial Arts Renovation & Addition 5,065,128$

Gunn HS Administration (AD-2) Renovation 5,777$

Gunn New Classroom Buildings A &B 24,808,488$

Gunn Parking and Drop-Off Improvements 3,940,000$

Gunn New/Auxiliary Gymnasium 12,450,946$

Gunn A/C 2,092,366$

Gunn E & K Buildings 1,629,173$

Gunn Central Building 21,084,277$

Palo Alto HS Bleacher 4,758,036$

Palo Alto HS Baseball/ SoftBall 2,609,680$

Palo Alto New Classroom & Media Arts Buildings 36,938,515$

Palo Alto New Theater 29,370,049$

Palo Alto Haymarket & Tower Admin. Buildings 1,260,933$

Palo Alto Science Addition 5,532,204$

Palo Alto indoor phusical ed and athletic facilities 17,671,555$

Palo Alto Library 10,394,140$

Reserved Fund

Gunn HS 7,193,735$

Palo Alto HS -$

Total High Schools 192,012,921$

Middle School

Planning Studies

Jordan Middle School Pre-Design 17,826$

J.L.S Middle School Pre-Design 18,408$

Terman Middle School Pre-Design 18,423$

Jordan Interim Classrooms phase 1 488,033$

Jordan Middle School phase 2 19,109,345$

J.L.S Interim Classrooms phase1 422,500$

J.L.S Middle School phase2 15,670,126$

Terman Middle School phase 1 13,051,487$

Reserved Fund

Jordan Middle School -$

J.L.S Middle School -$

Terman Middle School -$

Total Middle School 48,796,149$

Elementary Schools

Planning Studies

Elementary School Growth Plan 145,000$

Phase 1 Projects

Addison 21,267$

Briones -$

Duveneck 9,277,534$

Garland 22,178,544$

El Carmelo -$

Escondido -$

Fairmeadow 7,656,720$

Hays -$

Hoover 57,165$

Nixon -$

Ohlone 10,556,390$

Palo Verde -$

Barron Park -$

Elementary Classroom Improvement* 1,879,695$

Reserve Fund 38,405,967$

Total Elementary Shools 90,178,282$

Others

Program Administration 12,657,031$

Technology 10,485,054$

Reserved Fund-Technology 3,422,312

General Reserved Fund -$

Land Acquisition -525 San Antonio 8,500,000$

Bond Issuance Costs & Other Transfer Out 2,530,220$

Planned Maintenance Fund 4,083,911$

Total Others 41,678,528$

Total Budgeted Expenditures 372,665,879$

Total Unallocated Funds 17,474,929$

Measure A- Strong Schools Bond BudgetPalo Alto Unified School District- Three Funds Together (M,P,Q)

6/30/2015 as of 7/7/2015



FUND21‐216BONDPLANNEDMAINTENANCEFUND(CAPITALFUND)

Theamountof$17,000,000inGeneralObligationBondsauthorizedbythevotersin1995wasissuedinJuly2000tofundPlannedMaintenanceFund21‐215.Thefundswerefullyexpendedin2013‐14.Atransferof$17,758,557wasmadefromthe2008MeasureAStrongSchoolsBondtocontinuefundingPlannedMaintenancerecordedinFund21‐216.

Fund21‐216,BondPlannedMaintenanceFund

2015‐16 2016‐17 2017‐18 2018‐19 2019‐20

BeginningBalance $13,803,247

$11,407,060 $9,334,945 $7,249,828 $5,151,552

Income

[email protected]% $64,875

$53,613

$43,874

$34,074

$24,212

TotalIncome $64,875

$53,613 $43,874 $34,074 $24,212

Expense

SalaryandBenefit $105,562

$108,729 $111,991 $115,350 $118,811

PlannedMaintenanceProjects $2,355,500

$2,017,000 $2,017,000 $2,017,000 $2,017,000

TotalExpense $2,461,062

$2,125,729

$2,128,991

$2,132,350

$2,135,811

EndingBalance $11,407,060

$9,334,945

$7,249,828

$5,151,552

$3,039,953

2015‐16 Planned MaintenanceProjects

ProjectCategory Est.Cost

EMS 76,000

HVAC 32,000

NixonUpgrade 35,000

Fence 81,000

Roofing 280,000

Lighting 394,000

Painting 421,000

Paving 936,500

ContractService‐Management 100,000

Total 2,355,500



FUND25‐250CAPITALFACILITIESFUND(CAPITALFUND)

Thisfundrecordstherevenueandexpendituresresultingfromthecollectionoffeesleviedonresidentialandcommercialdevelopment.Thesefeesarecurrentlyat$3.36persquarefootforresidentialdevelopmentand$0.54forcommercialdevelopment.Theprojectedrevenuefor2015‐2016is$700,000,reflectingthedownturnincommercialandresidentialdevelopmentintheschooldistrict.

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

School Impact Fee Collections

Fund 25‐250,CapitalFacilitiesFund

2015‐16 2016‐17 2017‐18 2018‐19 2019‐20

BeginningBalance$4,026,466 $4,506,134 $4,988,057 $5,472,245 $5,958,709

Income

FacilitiesImpactFees$700,000 $700,000 $700,000 $700,000 $700,000

[email protected]%$18,924 $21,179 $23,444 $25,720 $28,006

TotalIncome$718,924 $721,179 $723,444 $725,720 $728,006

Expense

ModularClassrooms(Lease)$218,256 $218,256 $218,256 $218,256 $218,256

AdministrativeCost@3%offees$21,000 $21,000 $21,000 $21,000 $21,000

TotalExpense$239,256 $239,256 $239,256 $239,256 $239,256

EndingBalance$4,506,134 $4,988,057 $5,472,245 $5,958,709 $6,447,459



FUND67‐670DENTALINSURANCEFUND(PROPRIETARYFUND)

TheDistrictisself‐insuredforitsdentalinsuranceprogram.TheincomesourceispremiumspaidbytheDistrictonbehalfofemployees,andexpendituresareforclaimsincurred.



FUND20‐200RETIREEBENEFITSFUND(PROPRIETARYFUND)

Fund71‐710,RetireeBenefitsTrustFundwasestablishedinJune2006toprepareforthecompliancewithGASB45andthefundingofretireebenefits.GASB45requirespublicagenciesreportcostsandobligationsforpost‐employmentbenefits.ThebalanceinthefundwastransferredtoFund20‐200RetireeBenefitsFundattheendof2013‐14.Thefundisestimatedtohaveabalanceof$2,273,464attheendof2015‐16.



DEBTOBLIGATION

InJune1995,thevotersinthePAUSDcommunityapprovedtheDistrict’sissuanceof$143millionofgeneralobligationbonds.TheproceedsofthebondsarebeingusedtoimprovePaloAltoschoolfacilitiesundertheBuildingforExcellenceProgram.Thesefundsareavailableforrepairs,improvements,andrenovationsofandadditionstoschoolbuildingandgrounds,includingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,electricalandmechanicalsystems.

OnMarch30,2005,theDistrictissuedrefundingbondsintheamountof$107,225,000torefundoutstandingSeriesA,B,andCbondsatlowerinterestrates.In2012,theDistrictissued$52,845,000torefundtheaforementionedbondsforfurtherreductionininterestrates.

InJuneof2008,thevotersofthePaloAltoUnifiedSchoolDistrictapprovedbymorethantherequired55%favorablevotetheMeasureA–StrongSchoolsBond(“MeasureA”),authorizingtheissuanceandsaleofgeneralobligationbonds,nottoexceed$378,000,000.TheMeasureA–StrongSchoolsBondisaProposition39bond.

OnAugust26,2008,theDistrictissuedSeriesACurrentinterestbondsintheamountof$10,585,000andCapitalAppreciationBondsintheamountof$109,414,249.OnJuly13,2010,theDistrictissuedSeriesBbondsintheamountof$25,000,000.OnMarch5,2013,theDistrictissuedSeriesCbondsof$70,000,000andonAugust1,2014,theDistrictissuedSeriesDbondsintheamountof$40,000,000.Thefollowingscheduleshowsactualprojectedchangeindebt.



210,435,000 61,403,437 109,414,249.00 168,450,754.00 549,703,440




294 Informational Section


INFORMATIONALSECTION

Informational Section 295


BUDGETCHANGESANDASSUMPTIONS Ourongoingvisionistocontinuetoprovideanexceptionalfirst‐classeducationalprogramthatrecognizestheimportanceofallaspectsofachild’seducation.

Inestablishingthebudget,theDistrictmakesassumptionsbasedoninformationfromthe

federalgovernment,theStateofCalifornia,CountyofSantaClara,andotherlocalsources.FederalsourcesprovidefundingforgrantssuchastheSpecialEducation,TitleIandTitleIII

programs,andapportionmentsforotherprograms.StatesourcesincludetheSchoolImprovementProgram,InstructionalMaterials,ClassSize

Reductionforprogramandfacilities,andotherstatecategoricalfunding.Informationonlotteryincomeisalsoused.ThesesourcesareoffsetbytheState’s“fairshare”reduction.

Countysourcesincludepropertytaxrevenues,whichcomefromthreesources:thesecuredroll,theunsecuredroll,andthehomeowners’exemption/subventions.PropertytaxrevenueisbasedonprojectionsfromtheCountyController‐Treasurer.Finalfiguresfor2014‐15propertytaxrevenuewillnotbeknownuntilJuly2015.

Localsourcesofrevenueincludeleaseincome,donations,andgrants.TheConsumerPriceIndex(CPI)isusedtodetermineincreasesinleaseincome.

The2014‐15estimatedactualsarethebaselinenumbersforthe2015‐16budget.Thissectionreportsonassumptionsrelatedtorevenueandexpendituresthathavebeenmadetocreatethe2015‐16budget.

Thetableonpages27and28showsthecomparisonbetweentheDistrict’sestimatedactualsfor2014‐15andthebudgetfor2015‐16.Thedifferencebetweenthetwoyearsisshowninthelastcolumn.Followingarehighlightsofthesignificantrevenueandexpenditurechangesthatarethebasisofthe2015‐16budget.SignificantRevenueChanges

1. 5.24%propertytaxincrease2. Noincreaseinstatecategoricalprograms(one‐timeunrestrictedstaterevenueof

$7,219,993)3. Noincreasetofederalprograms4. Only2015‐16revenueisbudgetedforallstate&federalprograms;nocarryoverdollars

included5. Parceltax‐$14,669,2446. PIEincome‐$5,300,000

SignificantExpenditureChanges

1. StepandColumncostsforallemployees2. Programaugmentations$1,717,016(includes8moreteachers)3. 12growthteachers4. Averagehealthbenefitcostat$13,070peremployee.Inflationincreasetonon‐personnel

expensessuchasinsurance,utilities,non‐publicschools,andtransportation5. 5%increasestospecialeducationnon‐publicschoolcosts

INFORMATIONALSECTION



TRENDSANDPROJECTIONS

Therecommendedbudgetfor2015‐16isusedasabasisforthefive‐yearmodel.BecauseofthevolatilityoffinancesinCommunityFundedschooldistricts,thisfocusonlong‐termmodelsanddecisionmakingisextremelyimportant.

Thefive‐yearmodelofprojectedrevenueandexpensesnowextendsthroughtheyear2020‐21.Thismodelisdependentontheassumptionsusedandthevariablesthatareavailableinthemodel.Thepropertytaxgrowthassumptionsusedinthismodelaretwopercentinallyears.TheSurplus/Shortagelinehasbeenadjustedeachyeartomaintainabalancedbudget.Asurplusindicatesanamountavailableforappropriation.Ashortageindicatestheamountexpendituresmustbedecreasedtomaintainabalancedbudget.

DecisionInsitepresentedafive‐yearenrollmentprojection,through2019‐20,inDecember2014.Staffisusingtheaveragebetweenthemediumandhighprojectionsforthisfive‐yearprojection.Lackingdatafor2020‐21,staffisusingthesamegrowthnumberin2019‐20for2020‐21.Theassumptiondatawillchangeastimepassesandthemodelwillalsochange.Whilethemodelprovidesforadditionalteachersandsiteallocationfundsforenrollmentgrowth,itdoesnotprovideforanypercentagedrivenincreasesinnumbersofsupportstaff.Themodelusesthefollowingassumptions:

RevenueProjections

1. Enrollment.TheDistrictisusingtheDecember2014enrollmentprojection.Themoderateprojectionisusedforthisprojection.

2. VoluntaryTransferProgramRevenue.TheDistrictreceives70%ofthesendingdistrict’sLCFFbasegrantamountforvoluntarytransferstudents.COLAadjustmentshavebeenappliedtothisrevenuestream.ThesourceoftheseCOLAestimatesisSchoolServicesofCalifornia(SSC).

3. PropertyTaxes.Thisitemincludesrevenuefromthesecuredroll,unsecuredroll,andhomeowners’exemptions.Absentadditionalinformation,thisbudgetmodelusesapropertytaxgrowthratefromtheCityofPaloAltowhichrangesfrom5.36%to5.51%for2016‐17to2020‐21.Theseprojectionswillberevisitedasadditionalinformationisreceived.

4. ParcelTax.MeasureApassedinMay2015forsixyearswithanincreaseto$758perparcelwithanannualescalationof2%peryearthrough2020‐21.

5. SpecialEducationRevenue.TheprojectedincreasesarebasedonCOLAadjustments.ThesourceoftheseCOLAestimatesisSchoolServicesofCalifornia(SSC).

6. LotteryIncome.Anincreaseinlotteryincomehasbeenprojectedduetoenrollmentgrowthandestimatedchangesintherate.ThesourceoftheserateestimatesisSchoolServicesofCalifornia(SSC).

7. IncreasesinLeaseIncome.TheleasesatGarlandandFremontHillshaveaminimumincreaseof3%annually.TheleasewiththeCityofPaloAltohasa3%adjustmentannually.ThesourceoftheseestimatesisSchoolServicesofCalifornia(SSC).TheGarlandleaseexpiresonJune30,2016,andtherefore,therentalincomefortheGarlandsitehasbeenremovedfor2016‐17.



ExpenditureProjections

1. AdditionalClassroomTeachersforEnrollmentGrowth.Basedon“moderate”projectionsofenrollmentgrowthattheelementary,middle,andhighschools,acalculationhasbeenmadeofthenumberofadditionalteachersrequired.

2. AdditionalSpecialEducationTeachersandAides.TheDistrictneedstoplanfortheadditionalspecialeducationteachersandaidesanticipatedasenrollmentincreases.

3. CertificatedStep/ColumnandAttrition/RetirementSavings.ThisestimatehasbeenrevisedwithupdateddatafromHumanResources.

4. ClassifiedStep/ColumnandAttrition/RetirementSavings.ThisestimatehasbeenrevisedwithupdateddatafromHumanResources.

5. HealthBenefitCosts.ThehealthbenefitcostsarebasedontherateseffectiveJanuary1,2015,throughDecember31,2015.NoincreaseisincludedinthemodelafterDecember2015.

6. STRSRate.TheemployerSTRSratecontinuestoincreaseby1.65%peryearuntilitreaches19.1%by2020‐21.Wehaveincludedthisincreaseintheprojections.

7. PERSRate.ThereisapotentialCalPERSrateincreaseseachyear.Therateprojectionsare:2015‐16(12.6%),2016‐17(15%),2017‐18(16.6%),2018‐19(18.2%),and2019‐20(19.9%)Wehaveincludedtheincreasesintheprojections.

8. Workers’CompensationCosts.Theratefor2014‐15isestimatedat2.4635%ofoverallsalary,andfuturebudgetestimateswillbeupdatedwhennewdataisavailablefromourprovider.

9. RoutineMaintenance.ThetransfertoRoutineMaintenanceis3%fortheoutyears.

10. IncreaseinSchoolDiscretionaryBudgets.Thiscategoryhasbeenincreasedtocorrespondtotheprojectedenrollmentincrease.IthasbeenadjustedtoreflecttheDistrict’sallocationforthestartupcostsofeachnewelementaryclassroom.

11. IncreaseinUtilitiesExpense.Itisprojectedthecostswillincreaseby5%eachyear.

12. IncreaseinSpecialEducationNon‐PublicSchoolTuitionandTransportationCosts.Itisprojectedthecostsoftheselineitemswillincreaseby5%eachyear.

13. AdditionalMaintenanceCosts.Theincreaseshowneachyearreflectstheincreaseintheroutinemaintenancebudgetasaresultofanincreaseintheoverallgeneralfundbudget.

14. Costsforthe13thElementarySchool.Thisprojectionassumesimplementationcostsforthethirteenthelementaryschoolwillbeginin2018‐19.Theestimatedcostfortheplanningisabout$210,000fromthegeneralfund.Thismodelassumesthenewschoolwillbeopenin2019‐20,andtheestimatedongoingoperatingcostforthiswillbeabout$1.5million.Thisassumptioncanchangependingaboarddecisioninthefall.

15. “BudgetReprioritizationRequired”.Basedontherevenueandenrollmentassumptionslistedabove,deficitsareprojectedinthemulti‐yearprojection.TokeeptheDistrictsolvent,budgetreprioritization/revenueenhancementsintheamountsshownonline32arenecessary.



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STAFFINGTRENDSANDPROJECTIONS

CertificatedstaffingatPAUSDelementary,middle,andhighschoolsisdrivenbyacombinationoffixedallocationsandformuladrivenallocations.ThetableonPage19showstheDistrict’scurrentstaffingstandardsforeachoftheschoollevels.Itshouldbenotedthattheseformulanumberscanbeaugmentedbyspecialpurposedollarsthesitedesignatestobeconvertedtofull‐timeequivalentemployees.Non‐schoolsitestaffing,includingdistrictofficeanddepartmentpersonnel,isnotformula‐driven.Thebudgetsfornon‐schooldepartmentsarecreatedbasedonneedandareanalyzedonayearlybasis.

Overthepasttenyears,staffinghaskeptupwithstudentenrollmentgrowthinthecertificatedcategoriesofclassroomandclassroom‐relatedteachers,andintheclassifiedcategoryofoffice,technical,andparaprofessionalworkers.

Student/teacherratioshavedeclinedsignificantlyattheelementarylevelduetoclasssizereduction.Theyhavechangedlittleatthemiddleandhighschoollevels.

Classifiedemployeesprovideessentialsupporttostudents,teachers,classrooms,andsitesacrosstheDistrict.Theyensuresafe,clean,andattractivefacilities;provideemergencyfirstaidandhealthcare;orderandreceivesupplies;communicatewiththepublic;coachsports;drivebuses;andassistchildreninawidevarietyofactivitiesinsideandoutsidetheclassroom.Inallthisworktheydemonstrateforourstudentsthequalitiesofgoodcitizenshipandrespect.Inshort,ahigh‐performinganddedicatedclassifiedstaffisessentialtoahighqualitylearningenvironment.

TheDistricthastakenstepstoensureclassifiedstafflongevity,suchasimprovingthesalaryschedule,offeringdistrict‐paidfamilyhealthbenefits,addressinglong‐standingissuesrelatedtojobclassificationsandjobadministration,professionalgrowth,andprovidingtrainingforsupervisorstodevelopskillsforworkingeffectivelywithbothhigh‐performingemployeesandthoseneedingassistancetomeetexpectedstandards.

$73,216$79,956 $82,423 $85,319 $86,690 $86,960 $87,271 $89,701

$95,432 $97,359

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

Average PAUSD Teacher's Salary



OUTPUTMETRICSFORSTRATEGICPLANNINGGOALS

OnSeptember10,2013,theBoardofEducationapprovedthenewestStrategicPlangoalsdesignedtoachievethenextlevelofexcellenceintheeducationofourstudents.Thefollowingisalistofthesegoalsandtheoutputmetricstobeusedtoevaluatethedistrict’sprogressineacharea.

Note:Eachfocusgoalisfollowedbyactivitiesplannedtodate;otherswillbeincludedastheyaredeterminedthroughouttheyear.

A. AcademicExcellenceandLearningCreateanexceptionallearningenvironmentthatequitablysupportsandappropriatelychallengesallstudentstoreachtheirpotential

InitiativeA1:Differentiatetheeducationalexperiencetoeffectivelyengage,appropriatelychallenge,andensuremasteryforeverystudent

InitiativeA1.1:Increasesmallgroupinstructionandotherdifferentiationstrategieseffectivelytoappropriatelychallengeallstudentstoensurecorecontentmastery

ImplementationSteps:1) OfferProfessionalDevelopmentopportunitiesdesignedtosupportteacherknowledgeskill

inusingsmallgroupinstructionbroadlyaccessibledesign2) Useprincipal,IS,andsteeringcommitteemeetingstosharepromisingpractices

Metrics:o FallBoardreportsupdatingstudentproficiencyasrelatedtoStrategicPlanassessment

goalso Participationrateinprofessionaldevelopmentopportunitieso Anecdotaldatafromschoolsiteleaderso ImprovedannualspringStrategicPlansurveyresults

InitiativeA2:Ensurepost‐secondarypreparationbyimplementingtheCommonCoreStateStandards,improvingfeedbackforstudents,andincreasingconsistencyincurriculum,grading,andhomeworkacrosssites,grades,andcourses

ActionA2.1:IntegrateCommonCoreStateStandardswithanemphasisoncontentmastery,criticalthinking,creativity,communication,collaboration,andtechnologicalliteracy

ImplementationSteps:1) FollowCCSSImplementationPlanforK‐12

Metrics:o ImprovedannualspringStrategicPlansurveyresultso ProgressupdatestoSuperintendentandBoard

InitiativeA3:Significantlyraisetheachievementofstrugglingstudentsbyensuringequityofpreparation,access,andsupportfromPre‐Kto12thgrade

InitiativeA3.1:Increaseandimprovejob‐embeddedprofessionaldevelopmentandco‐teachingtoensureaccesstothegeneraleducationcurriculumforstrugglingstudents

ImplementationSteps:1) Provideongoing,comprehensiveprofessionaldevelopmentandinstructionalcoaching2) IS’s,BTSAcoaches,elementaryTOSAs,andELSpecialistswillprovideregularfeedbackto

classroomteacherstopromoteculturallycompetentinstructionalpractices



Metrics:o RegularlyscheduletimeduringK‐12Principals/AP/ISmeetingstosharepromising

practicesthatsupportequityo Participationrateinprofessionaldevelopmentopportunitieso Anecdotaldatafromschoolsiteleaderso FallBoardreportupdatingstudentproficiencyasrelatedtoStrategicPlanassessmentgoalso IncreasedparticipationforofcolorinA‐Greadinessandcollegeadmissionrateso Continuetodecreasedifferingparticipationratesinspecialeducationo ImprovedannualspringStrategicPlansurveyresults

B. PersonalDevelopmentandSupportSupportthesocial‐emotionalneedsofstudentsandcelebratepersonalgrowthacrossmultipledimensions,whileensuringapositive,safe,andhealthyenvironment

InitiativeB2:Ensuresafeandpositiveschoolenvironmentsforstudentsthroughpartnerships,studentengagement,andimprovedprocedures

ActionB2.1:Ensureschoolenvironmentsaresafeandwelcomingforallstudents,through;studenteducation;mentoringrelationships;research‐basedprograms;trainingforstaff,volunteers,andsubstitutes;andavenuesforstudentstoaccesssupport

ImplementationSteps:1) ImplementSafeandWelcomingSchoolsInitiative2) AdoptionandimplementationofrelatedBoardpolicy3) On‐goingstaffandstudenttraining

Metrics:o SafeandWelcomingSchoolsInitiativemetricso SurveyresultsfromCHKSandPARCo Increasedconsistencyinaddressingincidentsofbullyingo ImprovedannualspringStrategicPlansurveyresults

C. InnovativeStaffDevelopmentandRecruitmentCreateanexceptional,positiveteachingenvironmentbydeveloping,recruitingandretainingthemosttalentedstaffandsupportingacultureofprofessionalgrowthandinnovation

InitiativeC1:Fosteracultureofrelevantandeffectiveprofessionalgrowthamongallstafftodevelopacommunityoflearners

ActionC1.2:Expanddeliveryofprofessionaldevelopmentprogramstoincludepeercollaboration,best‐practicesharing,mentoring,andonlinelearning;andextendtoallstaffwhereappropriate

ImplementationSteps:1) DevelopPreK‐12structurestosupportprofessionaldevelopment(managementsoftware)2) CreatenewprofessionaldevelopmentopportunitiestiedtoStrategicPlangoals3) Expandprofessionaldevelopmentavailabletoclassifiedstaff4) Researchonlinelearningtools

Metrics:o Selectionandimplementationofprofessionaldevelopmentmanagementsoftwareo Teachers’andclassifiedstaffparticipationinprofessionaldevelopmentofferingso Menuofprofessionaldevelopmentoptionso Evaluationofonlinelearningopportunities



InitiativeC2:Encourageandsupportteacherstoinnovate,improve,andadaptteachingmethods

ActionC2.1:Identifyteacherdevelopmentneedsusingstudentdataandteacherperformancefeedback,andalignprofessionaldevelopmentwiththoseneedsandwithstrategicinitiatives

ImplementationSteps:1) Establishsustainablesupportsystemstoensurethegrowthanddevelopmentofthe

administrativeteam2) ProvideopportunitiesfornewadministratorstolearnabouttheDistrictanddeveloptheir

skillsthroughstructuredcoachingormentoringopportunities

Metrics:o Visitsitestounderstandandsupporttheneedsofprincipalsandtheirteamso AssigntwopreviouslyemployedPAUSDadministratorsascoaches/mentorsto

administratorsnewtotheDistrictortheirassignment

D. OptimizedBudgetandInfrastructureOptimizeuseofresourcestosupportstudentdevelopment,andensurerobustlong‐termplansforphysicalandfinancialcapacitythroughprudentstewardshipofresources,enhancedpublicandprivatesupport,andstrongcommunitypartnerships

InitiativeD1:Optimizetheuseofresourcesformaximumimpactonstudentlearning

ActionD1.4:Ensureconsistentandadequatedistributionofnon‐facilitiesresourcesrelativetoteacherandstudentsupportneeds,i.e.classsize,counselingresources,andspecialneedsImplementationSteps:

1) MaintaincommunicationthroughouttheorganizationandthecommunitytokeepourstakeholdersinformedoftheDistrict’sbudgetsituation

2) Provideprogramenhancementsthatimprovestudentexperienceandaddressanyconsistencyandadequacyissues

Metrics:o Financialreports/informationarefiled/providedontimeo ImprovedannualspringStrategicPlansurveyresults

InitiativeD2:Plancapacityforfacilitiesandmakedesignchoicesthatareconsistentwitheffectiveapproachestoteachingandlearning,aswellasflexibleandsustainable

ActionD2.3:Enhancelong‐termplanningprocesses(e.g.buildingalignmentondemographicprojections)

InitiativeD3:InveststrategicallyinITtosupportteachingandlearning,promoteefficiencyandeffectivenessofallstaff,andensurearobustinfrastructure

ActionD3.3:Delivercommunicationsandtrainingrequiredtopromoteconsistentadoptionofkeytechnologyplatformsbystaff,students,andparents

ImplementationSteps:1) Secondary‐widealignmentonexpectationsforSchoologyuse2) ContinuetodeliverabroadrangeoftechnologyPDfocusedonintegrationoftechnology

intocurriculumtochallengeandengageallstudents



Metrics:o Schoologyexpectationsatthesecondaryleveldefinedandcommunicatedbeforethestartof

the2013‐14schoolyearo ImprovedannualspringStrategicPlansurveyresults

E. TransparentGovernanceandCommunicationCreateafocused,transparentgovernanceprocessthatisamodelofinformedcommunication,evidence‐baseddecision‐making,andclarityofresponsibilitybetweenBoard,District,andSites

InitiativeE1:Engendertrustwiththecommunitythroughfrequent,clear,transparent,andvariedcommunication

ActionE1.1:Communicateinformation,actions,challenges,andsuccessstoriestothecommunityonafrequentbasisandintransparentmanner

ImplementationSteps:1) Developandimplementcommunicationplan

Metrics:o ImprovedannualspringStrategicPlansurveyresults

InitiativeE1:Engendertrustwiththecommunitythroughfrequent,clear,transparent,andvariedcommunication

InitiativeE1.3:ImprovePAUSDwebsiteforeaseofaccessing,organizing,anddisseminatinginformation

ImplementationSteps:1) Updateandorganizeexistingcontent2) IdentifycontentthatismissingandaddtoPAUSD.org

Metrics:o AllcontentonPAUSD.orgcurrento Noidentifiedmissingcontentby10/31/13

InitiativeE2:Provideacleardistrictapproachtoalignsitesonkeyareas(e.g.,curriculum,courseconsistency,safetyprotocols,measuringimpact,specialneedssupport)whilecontinuingtosupportsiteinnovation

ActionE2.2:Improveverticalandhorizontalalignmentonacademicrigor,grading,andcurricularelements

ImplementationSteps:

1) Gradelevelteamsandsecondarydepartmentswillengageincollaborativeconversationstoidentifycommonlearningobjectivesandsampleformativeandsummativeassessments

2) Formationofelementaryschoolreportcardtaskforcetomodifycurrentreportcard

Metrics:o Reviewanddiscussionofassessmentsandcourseobjectivesbygradelevelanddepartmento Gradelevelanddepartmentmeetingminuteso Developmentofnewreportcard



CALIFORNIAHIGHSCHOOLEXITEXAM(CAHSEE)

In1999,theStatepassedalawrequiringthatbeginningwiththeclassof2004,studentsmustpasstheCaliforniaHighSchoolExitExamination(CAHSEE)inordertoreceiveahighschooldiploma.InJuly2003,theStateBoardofEducationtookactiontomovethepassageofthisexamasadiplomarequirementbacktotheclassof2006.

TheprimarypurposeoftheCAHSEEistomakesurethathighschoolgraduateshavethebasicknowledgeandskillstheyneedtobesuccessful.ThisexamisalignedtocontentstandardsinEnglishlanguageartsandmathematicsadoptedbytheStateBoardofEducation.InadditiontopassingtheCAHSEE,PAUSDstudentsmustalsocompletedistrictrequirementsinordertograduate.StudentsmaytaketheCAHSEEforthefirsttimeinthespringoftheirsophomoreyearandcancontinuetotakeoneorbothpartsoftheexamuntileachsectionhasbeenpassed.Districtsmayadministerthetestthreetimesannually.TheCAHSEEisadministeredmultipletimesannuallyfor11thand12thgraderswhohaveyettopassit.

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PAUSD County State

CAHSEE Cumulative Demographic ResultsPAUSD Class of 2015

All Students Asian African American Hispanic/Latino Caucasian

PercentofStudentsatEachPerformanceLevel

STUDENTATTENDANCE/DROP‐OUTRATE

Through2012,“dropouts”werehighschoolstudentswhofailedtocometoschoolfor45consecutiveschooldaysandforwhomnorecordsarerequestedbyanothereducationalagency.PAUSDcontinuestoenjoyaverylowdropoutrate.Beginningin2007,thecountincludedstudentswhoattendedthroughtheirsenioryears,butdidnothaveenoughcreditstograduateanddidnotcontinueschool.

NumberofDropouts

Gunn Paly

2006‐07 13 15

2007‐08 15 18

2008‐09 14 7

2009‐10 11 8

2010‐11 30 19

2011‐12 31 23



PROPERTYTAXES

PassedbythevotersinJune,1978,Proposition13isanamendmenttotheCaliforniaConstitutionthatlimitstheassessmentandtaxationofpropertyinCalifornia.Itrestrictsboththetaxrateandtherateofincreaseallowedinassessingrealpropertyasfollows:

Thepropertytaxcannotexceed1%ofaproperty’staxablevalue,plusbondsapprovedbythevoters,servicefees,improvementbonds,andspecialassessments.

Aproperty’soriginalbasevalueisits1975‐76marketvalue.Anewbaseyearvalueisestablishedbyreappraisalwheneverthereisachangeinownershipornewconstruction.Exceptforchangeinownershipornewconstruction,theincreaseintheassessedvalueofrealpropertyislimitedtonomorethan2%peryear.

BusinessPersonalproperty,boats,airplanesandcertainrestrictedpropertiesaresubjecttoannualreappraisalandassessment.

Inthecaseofrealproperty,theadjusted(factored)baseyearvalueistheupperlimitofvalueforpropertytaxpurposes.

Historically,themarketvalueofrealpropertyhasincreasedatasignificantlygreaterratethantheassessedvalue,whichislimitedtonomorethan2%peryear,unlessthereisachangeinownershipornewconstruction.

TheresulthasbeenawideningdisparitybetweenthemarketvalueandassessedvalueofpropertyinSantaClaraCounty.Longtimepropertyownersbenefitfromlowerassessmentswhile,new,andfrequentlyyounger,propertyownersareadverselyimpactedbyassessmentsthatcanbeasmuchastentimescreatedthanthatofacomparablepropertyheldbyalongtimeowner.

SincethepassageofProposition13,theaverageassessedvaluecomparedtoaveragesalepricesofsinglefamilyresidencesinSantaClaraCountyhasrangedfrom40%in1978,to57%in1995.In2013,itwas50%.

Thistableshowsahistoryoftaxcollectionsinourtaxarea.Onaverage,schooltaxrevenuescostthetaxpayers$.45per$100assessedvaluation(AV).(Source:www.scc‐assessor.org)



Thetablebelowshowsahistoryoftaxcollectionsinourtaxarea.Onaverage,schooltaxrevenuescostthetaxpayers$.45per$100assessedvaluation(AV).

PAUSD Property Tax RevenueFiscal Year Secured Unsecured Total Tax Revenue Per $100 AV2000-01 $11,303,675,911 $1,455,288,971 $12,758,964,882 $58,582,363 $0.462001-02 $12,848,071,226 $1,651,757,676 $14,499,828,902 $66,064,006 $0.462002-03 $13,615,702,295 $1,662,532,669 $15,278,234,964 $69,778,361 $0.462003-04 $14,086,002,806 $1,594,021,235 $15,680,024,041 $70,026,372 $0.452004-05 $15,245,141,293 $1,418,693,155 $16,663,834,448 $75,761,935 $0.452005-06 $16,651,275,379 $1,385,532,314 $18,036,807,693 $81,031,284 $0.452006-07 $18,197,981,147 $1,420,988,670 $19,618,969,817 $89,122,509 $0.452007-08 $19,424,285,280 $1,581,592,277 $21,005,877,557 $95,484,807 $0.452008-09 $21,606,726,965 $1,780,461,900 $23,387,188,865 $106,133,203 $0.452009-10 $22,506,406,384 $1,683,350,453 $24,189,756,837 $109,289,695 $0.452010-11 $23,002,094,306 $1,516,970,573 $24,519,064,879 $110,126,767 $0.452011-12 $23,350,187,100 $1,608,214,933 $24,958,402,033 $111,895,854 $0.452012-13 $24,846,301,944 $1,438,914,361 $26,285,216,305 $118,752,373 $0.452013-14 $26,677,328,006 $1,550,044,005 $28,227,372,011 $127,385,788 $0.452014-15 $28,328,205,614 $1,675,939,974 $30,004,145,588 $136,901,856 $0.45

Palo Alto Unified School DistrictAssessed Valuation and Property Tax Comparison

GENERALOBLIGATIONBONDSInJune1995,thecitizensofPaloAltooverwhelminglypasseda$143millionbondissuetoimproveschoolfacilities.Bondswereissuedinthreeseries.AnnualdebtserviceobligationsfortheoutstandingSeriesA,SeriesB,SeriesC,SeriesDbonds,assumingnoredemptionsaremade,areshownbelow.



210,435,000 61,403,437 109,414,249.00 168,450,754.00 549,703,440






PARCELTAX

Atonetime,localvoterswereabletopasstaxoverridesbymajorityvotetosupporteducationintheircommunities.Proposition13endedthateraandresultedinsharplyreducedfundingtoschools.AccompanyingProposition13,anewmeanswasestablishedwherebyschoolcommunitiescouldauthorizeincreasedfundingfortheirchildren.Thiswasaqualifiedspecialtax,whichrequiresatwo‐thirdsvoterapproval.AnumberofCaliforniaschooldistrictsnowreceivefundingfromthemostcommonformofspecialtax:aparceltax.

In2000,toattractandretainqualifiedteachersandemployees,maintaineducationalprogramsthatenhancestudentachievement,andreducesizesoftargetedclasses,thecitizensvotedonJune5,2001,toapproveaparceltax.Thetax,intheamountof$293perparcelperyearforfiveyears,wasapprovedby75.7%ofthevoters.Seniorcitizenswhoownandoccupyaparcelasaprincipalresidencemayrequestanexemption.

OnJune7,2005,thecitizensapprovedanewparceltaxof$493toreplacetheexpiring$293tax.Thenewtaxisestimatedtoprovideabout$9millioninrevenueannually.Thenewtaxallowsthedistricttocontinuethepreviousparceltaxexpendituresandmakesomebudgetrestorationstoinstructionalprogramsandacademicsupportthathavebeenreducedduring2003to2005. InMayof2010,thecitizensoverwhelminglyapprovedanextensionofthepreviousparceltaxes,topreserveexcellenceincoreacademicprograms,includingreading,writing,math,andscience;reducetheimpactofdeepbudgetcutswithstablelocally‐controlledfunding;minimizeteacherlayoffsandclasselectives,includingartsandmusic.Theincreaseraisedtherateby$96to$589,withanexemptionforseniors,andtwopercentannualescalationadjustments. OnMay5,2015,thecitizensapprovedanewparceltaxof$758perparceltoreplacethe2010Measure.Theproceedsofthetaxwouldbeusedtopreserveexcellenceincoreacademicprograms,includingscience,engineering,math,reading,writing,artsandmusic;reduceclasssizes;attractandretainqualifiedteachers;andadvancehealth,well‐being,andequitableopportunitiesforeverystudent.Theparceltaxallowsexemptionsuponapplicationparcelsownedbyandusedasprincipalresidencesofpersonsofage65yearsorolderaswellascertainothertaxpayerseligibleforstatedisabilityincome.Theparceltaxalsocallsforindependentoversighttomonitortheexpendituresofthetaxescollected.ThistaxwasapprovedbyaYesvoteof77.3percent.



TAXRATEAREAS(TRAs)

PaloAltoUnifiedSchoolDistrict,likeallotherschooldistrictsinSantaClaraCounty,isdividedintoanumberofTaxRateAreas(TRAs).ThenumberofTRAsforPAUSDis41.IneachoftheTRAs,thepercentageofdistributionofpropertytaxfundsbetweenthecitygovernment,theschooldistrict,andotheragenciesvaries.Therefore,thelogicalconstructinestimatingthebudget’seffectontaxpayersistheaveragetaxrevenueper$100assessedvaluation.Ofcourseitneedstobekeptinmindthatthisisanaverageacross41TRAsanddoesnotrepresenttheburdenonataxpayerinanyparticularTRA.(Bytaxpayer,wemeantheownerofproperty.)

Thechartbelowillustratestheamountoftaxapropertyownerpaysbasedontheassessedvalueoftheproperty.Theschoolrevenueforaparticularpieceofpropertyrangesfrom39%to49%ofthetotaltaxforthatproperty,dependingontheTRAinwhichthepropertyislocated.

$0 $500,000 $1,000,000 $1,500,000 $2,000,000

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High (49.2%)

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Assessed Value

Range of School Tax Payments



BUDGET’SEFFECTONTAXPAYERS

Proposition13fixedpropertytaxratesat1%oftheassessedvalue(AV)oftheproperty.Onlycertainspecialtaxoverrides(requiringa2/3majorityvote)arepermittedtoincreasethattaxrate.

InJune1995,thevotersintheDistrictpassedageneralobligationbondmeasurefor$143million.Theaveragecosttothetaxpayeris$75per$100,000AV.

InMay2010,thevoterspassedaparceltaxmeasureof$589perparcelforsixyears.AparceltaxisafixedtaxthatisthesameforeveryparcelintheDistrictregardlessofAV.

TheimpactofthebudgetonthePaloAltotaxpayerisacompilationofthesecomponents:theDistrict’sshare(approximately45%)ofthe1%assessedvaluationearmarkedforschools;thepercentofassessedvaluationcalculatedtopayoffthebondedindebtednessfromthegeneralobligationbond;and$589perparcelfortheparceltax,unlesstheparcelownerhasaseniorexemption.

ThetablebelowshowsthetaxburdenontheaveragePaloAltohomeowner.Itassumesthatthehomeownerboughthishousein2001for$1,165,032,theaveragepriceforthatyear.TheAVincreasesbyamaximumof2%peryear,unlessthehouseissold.Propertytaxratesarefixedat1%ofAVandtheDistrictreceivesapproximately45%ofthepropertytaxescollected.Inaddition,homeownersinourDistrictareassessedanaverageof$45per$100,000forourgeneralobligationbonds.Startingin2001‐02,aflat$293perparceltosupportoureducationalprogram,from2004‐05,to2009‐10thevotersapprovedanincreaseto$493,startingin2010‐11votersapprovedanincreaseto$589,andstartingin2015‐16votersapprovedanincreaseto$758.

Whiletheassessedvalueincreasesbyonly2%peryear,themarketvaluehasgrownatamuchhigherrate.Thebottomlineonthechartshowswhatahomeownerwouldpayifthehousechangedhandsin2014.

2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

Market Value* $1,165,032 $1,190,575 $1,105,074 $1,150,000 $1,400,500 $1,677,000 $1,760,925 $1,516,480 $1,557,004 $1,722,006 $2,009,780 $2,362,424 $2,609,828 $3,118,541 1

Assessed Value (AV) $745,714 $760,628 $775,841 $791,358 $807,185 $823,329 $839,796 $856,591 $873,723 $873,516 $880,094 $897,696 $915,650 $933,963% Change in AV 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 (0.00) 0.01 0.02 0.02 0.02Property Tax Rate 0.0046 0.0046 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0046Property Tax Due for PAUSD $3,430 $3,499 $3,491 $3,561 $3,632 $3,705 $3,779 $3,855 $3,932 $3,931 $3,960 $4,040 $4,120 $4,296

Avg. PAUSD Bond Tax Rate 0.00060 0.00065 0.00062 0.00060 0.00053 0.00044 0.00045 0.00040 0.00045 0.00045 0.00046 0.00095 0.00091 0.00091Bond Tax Due for PAUSD $447 $494 $481 $475 $428 $362 $378 $343 $389 $389 $401 $854 $837 $854

PAUSD Parcel Tax** $293 $293 $293 $293 $493 $493 $493 $493 $493 $589 $601 $613 $625 $638

Total Tax Due for PAUSD $4,171 $4,286 $4,265 $4,329 $4,553 $4,815 $4,650 $4,690 $4,814 $4,909 $4,963 $5,506 $5,583 $5,788

Tax, if property sold in 2014-15 $17,833

1 Data as of May 2015

* Source: Santa Clara County Association of Realtors

Tax Burden on Average Homeowner



AccountsPayableAmountsdueandowedtoprivatepersons,businessfirms,governmentalunits,orothersforgoodsreceivedand/orservicesrenderedpriortotheendofthefiscalyear.Includesamountsbilledbutnotpaid.Doesnotincludeamountsduetootherfundsofthesamelocaleducationalagency(LEA).AccountsReceivableAmountsdueandowedfrompersons,businessfirms,governmentalunits,orothersforgoodsreceivedand/orservicesrenderedpriortotheendofthefiscalyear.Includesamountsbilledbutnotreceived.DoesnotincludeamountsduefromotherfundsofthesameLEA.AdValoremTaxAtaxbasedonapercentofthevalueofgoodsorservices.AdultEducationClassesforstudents,usuallyadults,offeredbylocalschooldistricts.Statelawrequiresthatcertaincourses,includingcitizenshipandEnglish,beofferedatnocharge.Otherclassesmaybeofferedforafee.ApportionmentsAllocationofstateorfederalaid,localtaxes,orothermoniesamongschooldistrictsorothergovernmentalunits.AppropriationsFundssetasideorbudgetedbythestateorlocalschooldistrictsforaspecifictimeperiodandspecificpurpose.AssessedValueAvalueofland,homesorbusinessessetbythecountyassessorforpropertytaxpurposes.ThevalueisthecostofanynewlybuiltorpurchasedpropertyorthevalueonMarch1,1975,ofcontinuouslyownedpropertyplusanannualincreaseof2%.(SeeProposition13.)Theassessedvalueisnotequivalenttothemarketvalueduetolimitationsofannualincrease.AssessmentRollTheofficiallistofallpropertywithintheCountyassessedbytheAssessor.AuditAnexaminationofdocuments,records,andaccountsforthepurposeofdetermining(1)thatallpresentfairlythefinancialpositionofthedistrict;(2)thattheyareinconformitywithprescribedaccountingprocedures;and(3)areconsistentwiththeprecedingyear.AverageDailyAttendanceThenumberofstudentsactuallypresentorexcusedforabsenceoneachschooldaythroughouttheyear,dividedbythetotalnumberofschooldaysintheschoolyear.SchooldistrictrevenuelimitincomeisbasedonADA.

GLOSSARYOFTERMS



AverageDailyMembershiporEnrollmentTheaveragenumberofchildrenwhoareeligibletoattendschoolsorwhodoattendschoolsinadistrict.TheseunitsofmeasurementarealternativesforADAinsomestates.BalanceSheetAstatementthatshowsassets,liabilities,reserves,andfundbalanceorfunddeficitofanentityasofaspecificdateandisproperlyclassifiedtoexhibitthefinancialconditionoftheentityasofthatspecificdate.Balance,UnappropriatedFundTheportionofafundbalancenotsegregatedforspecificpurposes.AllassetsandestimatedincomeavailableforappropriationarecreditedtotheaccountandGeneralReserve;budgetedappropriationsandotherobligationsaredebited.Thenetvalueoftheaccountrepresentstheunappropriatedfundbalance.BaseAllotmentAmountallocatedtoeachschoolperstudentenrolledtofundmaterial,supplies,andequipmentpurchasesduringtheschoolyear.BasicAidTheminimumgrantof$120perK‐12pupilguaranteedbythestateconstitution.BasisofAccountingThetimeatwhichrevenues,expenditures,transfers,andrelatedliabilitiesandassetsarerecognizedintheaccountsandreportedinthefinancialstatements.BilingualEducationAcategoricalaidprogramforlimitedEnglish‐speakingandnon‐Englishspeakingstudents.AB507(Chacon)passedbytheCalifornialegislaturein1980revisedfundingandstatepoliciesforthisprogram.BondedDebtLimitThemaximumamountofbondeddebtforwhichaschooldistrictmaylegallyobligateitself.Thetotalamountofbondsissuedcannotexceedastipulatedpercentoftheassessedvaluationofthedistrict.BondedIndebtednessAdistrict’sobligationincurredbythesaleofbondstoacquireschoolfacilities.BudgetDocumentAwrittenstatementtranslatingtheeducationalplanorprogramsintocosts,usuallyforonefuturefiscalyear,andestimatingincomebysourcestomeetthesecosts.CapitalOutlayCapitaloutlayexpendituresarethosewhichresultintheacquisitionoforadditiontofixedassets.Theyareexpendituresforlandorexistingbuilding,improvementsofsites,constructionofbuildings,additionstobuildings,remodelingofbuildings,orinitialoradditionalequipment.Construction‐relatedsalariesandexpensesareincluded.



CategoricalAidMoneyfromthestateorfederalgovernmentgrantedtoqualifyingschooldistrictsforchildrenwithspecialneeds,suchasEducationallyHandicapped;forspecialprograms,suchasSchoolImprovementProgram;orforspecialpurposes,suchasEconomicImpactAidortransportationorUrbanImpactAid.Expenditureofcategoricalaidisrestrictedtoitsparticularpurpose.Thefundsaregrantedtodistrictsinadditiontotheirrevenuelimits.ChildDevelopmentFundAfundestablishedtocontrolthefinancialoperationsofchildren’scenters.CollectiveBargainingSB160(1975)AlawpassedbytheCalifornialegislature,whichsetsoutthemannerandscopeofnegotiationsbetweenschooldistrictsandemployeeorganizations.Thelawalsomandatesaregulationsboard.(SeePERB.)ConsolidationThecombiningoftwoormoreelementaryorhighschooldistrictswithadjoiningborderstoformasingledistrict.ConsumerPriceIndex(CPI)AmeasureofchangeinthecostoflivingcompiledbytheUnitedStatesBureauofLaborStatistics.ConsumerpriceindicesarecalculatedregularlyfortheUnitedStates,California,someregionswithinCalifornia,andselectedcities.(SeeGannLimitation.)ContractedServicesExpendituresforservicesrenderedundercontractbypersonnelwhoarenotonthepayrolloftheLEA,includingallrelatedexpenditurescoveredbythecontract.CostsTheCaliforniaSchoolAccountingManualgivesspecificguidelinesastowhatcostsshallbeconsidereddirect,directsupport,orindirectsupport,andhowtheyshallbeaccountedfor.TheAccountingManualisconstantlybeingreviewedandrevisedbyaStatewideAccountingResearchandDevelopmentCommitteetohelppromoteconsistencyamongalldistricts.Costs,DirectSupportCostschargedtoaprogrammostclearlyidentifiedwiththeprogram.Costs,IndirectSupportThosecostsofsupportprogramsremainingafterthedirectanddirectsupportcostshavebeenidentified.CurrentAssetsAssetsthatareavailabletomeetthecostofoperationsortopaycurrentliabilities.CurrentExpenseofEducationUsuallyconsideredtobetotalexpenseslessfoodservices,communityservices,transportation,andcapitaloutlay.CurrentLiabilitiesAmountsdueandpayableforgoodsandservicesreceivedpriortotheendofthefiscalyear.



DeferredMaintenanceMajorrepairsofbuildingsandequipmentwhichhavebeenpostponedbyschooldistricts,usuallyduetoashortageoffunds.DirectServicesSupervisionofinstruction,pupilpersonnelandhealthservicesperformedbycountyofficesofeducationforsmalldistricts:elementary,highschoolandunifieddistrictswithlessthan901,301,and1501ADArespectively.DistrictSupportorAidThefinancialassistanceforschoolsreceivedfromlocalpropertytaxes.EERBSeePERBEconomicImpactAid(EIA)Statecategoricalaidfordistrictswithconcentrationsofchildrenwhoarebilingual,transientorfromlowincomefamilies.EducationCodeThebodyoflawwhichregulateseducationinCalifornia.AdditionalregulationsarecontainedintheCaliforniaAdministrativeCode,Titles5and8.EmployeeBenefitsAmountspaidbytheschoolsystemonbehalfofemployees;theseamountsarenotincludedinthegrosssalary,butareoverandabove.Theyarefringebenefitpayments,andwhilenotpaiddirectlytoemployees,theyareneverthelessapartoftheemployeecost.Examplesare:(1)grouphealthorlifeinsurancepayments;(2)contributionstoemployeeretirement(STRS‐StateTeachers’RetirementSystem);(3)O.A.S.D.I.(SocialSecurity)Taxes;(4)Workers’Compensationpayments;and(5)paymentsmadetopersonnelonsabbaticalleave.EncumbrancesObligationsintheformofpurchaseorders,contracts,salaries,andothercommitments.EqualizationAidStatefunds,inadditiontotheconstitutionallyrequired$120BasicAid,whichsupportadistrict’srevenuelimituptothestate‐wideaverageforelementary,highschoolandunifiedschooldistricts.ExcessTaxRevenueStatefunds,inadditiontotheconstitutionallyrequired$120BasicAid,whichsupportadistrict’srevenuelimituptothestate‐wideaverageforelementary,highschoolandunifiedschooldistricts.FiscalYearTwelvecalendarmonths;inCaliforniaitistheperiodbeginningJuly1andendingJune30.SomespecialprojectsuseafiscalyearbeginningOctober1andendingSeptember30.FixedAssetsPropertyofapermanentnaturehavingcontinuingvalue;e.g.:land,buildings,andequipment.



FoundationProgramAdollaramountperpupilusedhistoricallyinrevenuelimitcalculations.CurrentlyusedinthecalculationofschooldistrictGannlimits.Propertytaxfundsandstatedollarsuptothefoundationprogramlevelsarecountedinaschooldistrict’sGannlimit.AllothertaxdollarsreceivedbyschoolsarecountedinthestateGannlimit.FullTimeEquivalent(FTE)Theratiooftimeexpendedinapart‐timepositiontothatofafulltimeposition.Theratioisderivedbydividingtheamountoftimeofemploymentrequiredinthepart‐timepositionbytheamountofemployedtimerequiredinacorrespondingfull‐timeposition.Funds,ImpactFundsreceivedbyschooldistrictsduetoincreasedenrollmentcausedbyfederalorstateactivitiesonpropertythatisnottaxable.AnexamplewouldbeMoffettField(PL874).Funds,RestrictedThosemoniesdesignatedbylawforspecificpurposessuchasWorkers’Compensation.Restrictedfundmonieswhichareunspentmaybecarriedovertothenextfiscalyear.Theuseofthecarryovermoniesisusuallylimitedbylawtothespecifiedpurpose(s)forwhichthemonieswereoriginallycollected.GannAmendmentAninitiativepassedinNovember1979addingArticleXIIIBtotheCaliforniaConstitution.Itestablisheslimitsonannualappropriationsfromtheproceedsoftaxesbythestate,cities,counties,schooldistricts,andmostspecialdistricts.Implementinglegislation,SB1352(Marks),waspassedin1980.GannLimitationAceilingoneachyear’sappropriationssupportedbylocaltaxdollars.Thelimitappliestoallgovernmentalentities,includingschooldistricts.Usingthebaseyear1978‐79,thesubsequentyear’slimitisadjustedforthechangeinCaliforniaConsumerPriceIndexorinpercapitapersonalincome,whicheverissmaller,andforthechangeinpopulation(ADAforschooldistricts).Votersmayelecttoincreasethelimitforathree‐yearperiod.(Forschools,seeFoundationProgram.)GeneralLedgerAbasicgroupofaccountsinwhicharerecordedalltransactionsofafund.GeneralPurposeTaxThedistrict’staxratedeterminedbystatuteasinterpretedbytheCountyController.GeneralReserveAbudgetitemwhichsetsasideareservefundtostartthefollowingfiscalyearandcannotbeusedduringthebudgetyear.HighExpenditureDistrictsDistrictswhoserevenuelimitperchildisgreaterthanthestateaverageforsimilardistricts.Highexpendituredistrictsareallowedasmallerinflationadjustmenttotheirrevenuelimitsthanarelowexpendituredistricts.Mosthighexpendituredistrictswereformerlycalled“highwealth”becausetheirassessedvalueperADAwassignificantlyabovethestatewideaverage.



Homeowner’sExemption(HOX)Peoplewhoownandoccupyadwellingontheliendateastheirprincipalplaceofresidenceareeligibletoreceiveanexemptionofupto$7,000ofthedwelling’staxablevalue.ThetaxdollarsreducedbytheHOXaresubventedbytheStateofCalifornia.IncomeIncludesbothrevenueandnon‐revenuereceipts.Revenuereceiptsarederivedfromtaxation.Non‐revenuereceiptscomefromthesaleorrentofschooldistrictproperty.InflationFactorAdjustmentsforinflationwhichareprescribedbylawforschooldistrictrevenuelimits.JointSchoolDistrictSchooldistrictswithterritoryinmorethanonecounty.LevelingDownDecreasingthelevelofperpupilexpenditurestatewidetowardthatofthelowerspendingdistricts.LevelingUpIncreasingthelevelofperpupilexpenditurestatewidetowardthatofthehigherspendingdistricts.LowExpenditureDistrictsDistrictswhoserevenuelimitperchildislessthanthestateaverageforsimilardistricts.Lowexpendituredistrictsareallowedalargerinflationadjustmenttotheirrevenuelimitsthanhighexpendituredistricts.Mostlowexpendituredistrictswereformerlycalled“lowwealth”becauseoftheirlowassessedvaluationperADA.Neither“high”nor“low”referstotheincomeofdistrictresidents.MandatedCostsSchooldistrictexpenseswhichoccurbecauseoffederalorstatelaws,decisionsofstateorfederalcourts,federalorstateadministrativeregulations,orinitiativemeasures.(SeeSB90,1977.)ObjectsofExpenditureObjectsofexpenditurearearticlespurchasedorservicesobtainedbyaschooldistrictsuchas:CertificatedSalaries(1000)Includesexpendituresforfull‐time,part‐time,andproratedportionsofsalariesforallcertificatedpersonnel.ClassifiedSalaries(2000)Includesexpendituresforfull‐time,part‐time,andproratedportionsofsalariesforallclassifiedpersonnel.EmployeeBenefits(3000)Includesallexpendituresforemployer’scontributionstoretirementplansandforhealthandwelfarebenefitsforemployeesortheirdependents,retiredemployees,andboardmembers.Books,Supplies,andEquipmentReplacement(4000)Includesbooks,supplies,andequipmentreplacementforinstructionandotherdistrictoperations,suchasadministrationandmaintenance.



ContractedServicesandOtherOperatingExpense(5000)Includesexpendituresforconsultants,lecturers,WesternAssociationofSchoolsandColleges(WASC)reportsandtestingservices,servicesprovidedbytheCountySuperintendentofSchoolsorotherschooldistricts,travel,conferences,membership,dues,insurance,utilities,rentals,leases,legalassistance,elections,audits,othercontractedservices,andinter‐programchargesandcreditsfordirectservices.CapitalOutlay(6000)Includesexpendituresforsitesandimprovementofbuildings,books,andmediafornewschoollibraries,ormajorexpansionofschoollibraries,andnewequipment.OtherOutgo(7000)Includesexpendituresfortheretirementofdebt,outgoingtuition,interfundtransfers,othertransfers,andappropriationsforcontingencies.ParcelRealpropertyassessmentunit.Landthatissegregatedintounitsbyboundarylinesforassessmentpurposes.PERBPublicEmploymentRelationsBoard(5personsappointedbythegovernor)establishedtoregulatecollectivebargainingbetweenschooldistrictsandemployees.FormerlycalledEERB.PerCapitaPersonalIncomeIncomebeforetaxesofCaliforniaresidentsasestimatedbytheU.S.DepartmentofCommerce.PERSPublicEmployee’sRetirementSystemfund.Statelawrequiresschooldistrictemployees,schooldistricts,andthestatetocontributetothefunds.ProgramBudgetingAgroupingofproposedexpendituresaccordingtotheprogramtheyareintendedtosupport.Proposition4(1979)SeeGannAmendment.Proposition8(1978)PassedbyCaliforniavotersinNovember1978,Proposition8allowsforthetemporaryreductionintheassessedvaluewhenthereisadeclineinmarketvaluebelowtheproperty’sfactoredbaseyearvalue.Proposition13(1978)AninitiativeamendmentpassedinJune1978addingArticleXIIIAtotheCaliforniaConstitution.Taxratesonsecuredpropertyarerestrictedtonomorethan1%offullcashvalue.(A1%taxrateisequivalentto$4per$100assessedvalue.)Themeasurealsodefinesassessedvalueandvotingrequirementstochangeexistingortolevynewtaxes.PurchaseOrderAdocumentapprovedbytheBoardandissuedtoavendorthatauthorizesthedeliveryofspecificmerchandiseortheperformanceofcertainservicesandthemakingofachargeforthem.



PupilProficiencyRequirementExaminationofstudents’knowledgeofbasicskillsaccordingtostandardssetbylocalschooldistricts,asrequiredbylaw(AB3408,AB65).Districtmustprovideremedialhelpforstudentswhofailtomeetminimumdistrictstandards.Studentsmustpassthesetestsinordertograduatefromhighschool.RealPropertyPropertyconsistingofland,buildings,minerals,timber,landscaping,andallimprovementsthereto.RegionalOccupationalProgram(ROP)NorthCountyROPprovidescourseswhichprepareupperdivisionhighschoolstudentsforentry‐leveljobsoradvancedtraininginspecificoccupations.TheprogramservesstudentsinthreeNorthCountyhighschooldistricts:PaloAlto,MountainView/LosAltos,andFremont.ReservesFundssetasideinaschooldistrictbudgettoprovideforestimatedfutureexpendituresorlosses,forworkingcapitalorforotherpurposes.RevenueAdditiontoassetsnotaccompaniedbyanobligationtoperformserviceordeliverproducts.RevenueLimitThespecifiedamountofmoneyaschooldistrictcancollectannuallyforitsgeneraleducationprogramfromlocaltaxesandstateaid.RevenuelimitswereestablishedinitiallybySB90(1972).Categoricalaidisgrantedinadditiontotherevenuelimit.RevolvingCashFundAstatedamountofmoneyusedprimarilyforemergencyorsmalldisbursementsandreimbursedperiodicallythroughproperlydocumentedexpenditureswhicharesummarizedandchargedtopropertyaccountingclassifications.SchoolImprovementProgram(SIP)MoneygrantedbythestatetoselectedschoolstocarryoutaplandevelopedbytheSchoolSiteCouncilfortheimprovementoftheirindividualschoolprogram.SchoolSiteCouncilParents,students,teachers,andotherstaffselectedbytheirpeerstoprepareaschoolimprovementplanandassistinseeingthattheplannedactivitiesarecarriedout.(SeeSchoolImprovementProgram).SecuredPropertyPropertywhichcannotbemoved,suchashomesandfactories.SecuredRollPropertyonwhichthepropertytaxesarealienagainsttherealestate.SenateBill813(1977)Chapter1135AlawpassedbytheCalifornialegislaturein1977whichallowedschooldistrictstosubmitclaimstothestateforreimbursementforincreasedcostsresultingfromstatemandatesorexecutiveorders,followingtheguidelinesadoptedbytheStateBoardofControl.



SenateBill813(1983)Themostrecentcomprehensiveschoolfinancelaw.Moreimportantlythislawincludesmanyschoolreformsincludinggraduationrequirements,minimumschooldays,andpersonnelregulations.Serrano‐PriestDecisionTheCaliforniaSupremeCourtdecisionwhichholdsthataschoolfinancesystemthatreliesheavilyonlocalpropertytaxisdiscriminatoryandthereforeinviolationoftheCaliforniaConstitution.TheCourtsaidthatthelevelofspendingforachild’seducationmustnotbeafunctionofthewealthofthedistrictinwhichhelives.TheCourtdidnotsaythatanequalamountofmoneyhadtobespentoneachchildstatewide,thusallowingspecialfundingforprogramsforthedisadvantaged,handicappedorgifted,andforvocationaltrainingaslongasthedistributionofthesefundsisnotrelatedtodistrictwealth.SlippageSavingsinstateschoolfundappropriationsbecauseofunexpectedrevenuesraisedwhentheassessedvalueofpropertygrowsatafasterratethananticipated,allowinglargerthanprojectedamountoflocalpropertytaxestobecollected.SpecialAssessmentDirectchargesorflatfeesagainstpropertywhichareincludedinthetotaltaxbillbutarenotbasedupontheAssessor’svaluationoftheproperty.Examplesareasewerchargeoraschoolparceltax.SpecialEducationProgramstoidentifyandmeettheeducationneedsofexceptionalchildren,suchasthosewithlearningorphysicalhandicaps.Federallaw94‐142requiresthesechildren,ages3‐21years,beprovidedfreeandappropriateeducation.(SeeMasterPlanforSpecialEducation.)SpendingLimitSee Gann Limitation SqueezeTherestrictiononannualinflationincreasestotherevenuelimitsbasedontherelativewealthofdistricts.(SeeInflationFactor.)StateAllocationBoardAregulatoryagencyofthestatewhichconsiderslocalschooldistrictneedsandcontrolscertainstate‐aidedcapitaloutlayanddeferredmaintenanceprograms.StateSchoolFundAmountapportionedfromtheStateGeneralFundbytheLegislatureforschoolpurposes.STRSTheStateTeachers’RetirementSystemandPublicEmployees’RetirementSystemfunds.Statelawrequiresschooldistrictemployees,schooldistricts,andthestatetocontributetothefunds.SubventionsProvisionofassistanceorfinancialsupport,usuallyfromahighergovernmentalunit,forreimbursementoftaxexemptions,suchasHomeowners’PropertyTaxExemptions.



TaxRateTheamountoftaxstatedintermsofaunitofthetaxbase.TaxRateAreaThetaxratearea(TRA)isaspecificgeographicareaallofwhichiswithinthejurisdictionofthesamecombinationoflocalagenciesforthecurrentfiscalyear.Thereareover3,200TRAsinSantaClaraCounty,eachoneidentifiedbyauniquenumber.ThenumberofTRAsforPAUSDis41.TaxRateLimitThemaximumratesoftaxthatagovernmentalunitmaylevy.Themaximumadvelorem(onthevalue)basicpropertytaxrateis1%ofthenettaxablevalueoftheproperty.Thetotaltaxratemaybehigherforvariouspropertiesbecauseofvoter‐approvedgeneralobligationbondsthataresecuredbypropertytaxesfortheannualpaymentofprincipalandinterest.UnificationJoiningtogetherofallorpartofanelementaryschooldistrict(K‐8)andhighschooldistrict(9‐12)toformanewunifiedschooldistrict(K‐12)withasinglegoverningboard.UnifiedSchoolDistrictAschooldistrictservingstudentskindergartenthrough12thgrade,thatis,elementary,middleandhighschoolstudents.UnionizationJoiningtogetheroftwoormoreelementaryorhighschooldistrictstoformasingleelementaryorhighschooldistrict.UnsecuredPropertyMoveablepropertysuchasboatsandairplanes.Thispropertyistaxedatthepreviousyear’ssecuredpropertytaxrate.UrbanImpactAid(UIA)Statecategoricalaidto19large,metropolitandistrictswhichcanbeusedforgeneralpurposes.VouchersCouponsissuedbyastatetoindividualchildrenforadmissiontoschoolandredeemedbythoseschoolsforcashfromthestate.Avouchersystemcouldorcouldnotincludeprivateaswellaspublicschoolstudents.WarrantAwrittenorderapprovedbytheBoarddrawntopayaspecifiedamounttoadesignatedpayee.



11/14thDayEnrollment 11,680 12,024 12,286 12,396 12,483 12,532 12,760

GeneralFundExpendituresPerStudent $13,191 $13,086 $13,159 $13,804 $14,965 $15,359 $16,202

RevenueLimitPerStudent[1] $5,709 $5,353 $5,260 $5,276 $6,304 $6,924 $7,717

TotalGeneralFundIncomeandSources $158,822,059 $163,023,170 $161,442,965 $173,316,939 $183,187,291 $191,767,582 $207,369,045

TotalGeneralFundExpenseandUses $154,066,064 $157,350,748 $161,673,755 $171,111,679 $186,811,861 $192,476,184 $206,731,581

TeacherSalaryScheduleImprovement 0% 0% 0% 3% 4% 4.50% N/A

TotalClassroomTeacherSalaries $63,673,371 $64,217,979 $66,321,016 $71,221,249 $75,279,761 $78,909,775 $81,336,299

AverageClassroomTeacherSalary $86,690 $86,960 $87,271 $88,035 $91,841 $95,606 $95,606

AverageStatutoryBenefitCost/ClassroomTeacher

$10,273 $10,670 $11,179 $11,268 $11,251 $12,466 $14,478

AverageHealthInsuranceCost/ClassroomTeacher

$12,125 $12,865 $12,865 $12,865 $12,968 $13,070 $13,070

NumberofClassroomTeachers(FTE) 720 726 734 741 755 779 800

NumberofOtherCertificatedStaff(FTE) 91 90 90 90 97 98 114

NumberofClassifiedStaff(FTE) 525 530 535 536 541 548 551

NumberofElementarySchools 12 12 12 12 12 12 12

NumberofMiddleSchools 3 3 3 3 3 3 3

NumberofHighSchools 2 2 2 2 2 2 2

NumberofAdultSchools 1 1 1 1 1 1 1

AssessedValueofTaxableProperty $23,942,793,857 $24,519,064,879 $24,958,402,033 $26,285,216,305 $28,227,372,011 $30,004,145,588 $31,612,367,792

PropertyTaxCollection $109,289,695 $110,126,767 $111,895,854 $118,752,373 $127,286,000 $136,901,856 $144,239,795

[1]LCFFRevenueperStudenteffective2013‐14

, g ,teachersonspecialassignmentsarenotincludedintheclassroomteachercount.

2009‐10 2013‐142010‐112014‐15Estimated

Actuals2012‐13

2015‐16ProposedBudget

FactsataGlance2011‐12

2015-2016 budget book link

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