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LOS ANGELES UNIFIED SCHOOL DISTRICT
Board of Education Report
Bd. of Ed Rpt No. 064-14/15 Page 1 of 3 Board of EducationReport Submitted on 09/05/14, Revision 1 September 9, 2014
Report Number: 064-14/15
Date: September 9, 2014
Subject: Unaudited Actuals Report for Fiscal Year 2013-14 and Gann LimitResolution
Responsible Staff:
Megan K. ReillyName
Office/Division Office of the Chief Financial Officer
Telephone No. 213-241-7888
BOARD REPORT
Action Proposed: The Board is requested to take the following action:
1.)
Approve the Unaudited Actuals Report for Fiscal Year 2013-14(Attachment A) and direct staff to submit the report to the CountySuperintendent of Schools.
2.) Adopt the Gann Limit Resolution as required under Ed CodeSection 42132 (Attachment B).
3.) Expressly commits all unassigned unrestricted ending balance of
$85.8 million into a reserve for potential 2014-15 salarycompensation.
Background: Education Code Section 42100 requires the governing board of eachschool district to approve, in a format prescribed by the Superintendent ofPublic Instruction, an annual statement of all receipts and expenditures ofthe district for the preceding fiscal year and to file the statement with theCounty Superintendent of Schools on or before September 15th.
Education Code Section 42132 requires the governing board of eachschool district to adopt a resolution identifying their estimated
appropriations limit for the current year and their actual appropriationslimit for the preceding year. The so-called Gann Initiative placed limitson the growth of expenditures for publicly funded programs. Althoughthe Gann Limit Calculations are provided as part of the Unaudited ActualsReport, a specific resolution is required by statute.
Consistent with Government Accounting Standards Board (GASB)Statement No. 54, a committed fund balance is a portion of a fund balance
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LOS ANGELES UNIFIED SCHOOL DISTRICT
Board of Education Report
Bd. of Ed Rpt No. 064-14/15 Page 2 of 3 Board of EducationReport Submitted on 09/05/14, Revision 1 September 9, 2014
which the Board limits for specific purpose and which cannot be used forany other purpose unless there is a subsequent Board action.
Expected Outcomes: The Districts statement of revenues and expenditures (UnauditedActuals) for Fiscal Year 2013-14 will be filed with the CountySuperintendent of Schools, in compliance with Education Code 42100.The budget for the current fiscal year (2014-15) will be updated based onthe Unaudited Actuals report.
The adopted Gann Limit Resolution will be made available to the public.
Committed amounts cannot be used for any other purpose unless theBoard takes subsequent formal action.
Board Options and
Consequences:
Board approval and filing of the Unaudited Actuals Report and adoptionof the Gann Limit Resolution is statutorily mandated. Board action isalso required to commit funds pursuant to GASB 54 and be compliantwith generally accepted accounting principles.
Policy Implications: None.
Budget Impact: Budget adjustments for the current fiscal year may be required based
on updated ending balances from the prior fiscal year. In addition,budget projections for the current fiscal year and two out-years may berevised based on a review of expenditures and updated balances fromthe Unaudited Actuals. The informative on the Unaudited Actualsprovides a summary of 2013-14 ending balances.
Issues and Analysis: None.
Attachments:
x Informative
Desegregation
Impact Statement
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Attachement A
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ATTACHMENT I
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ATTACHMENT I
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ATTACHMENT I