BOE Meeting for February 12, 2008

Background: The Elementary Task Force was charged with developing options to balance school enrollment with facility capacity at both over and under-enrolled elementary schools. Due to the Governor's proposed budget for 2008/09 and its potential impact of $4,500,000 reductions to AUSD, it is the Superintendent's recommendation to only implement the short-trem (.i.e. within two years) recommendations at this time.

The Superintendent has reviewed the Elementary Capacity Task Force recommendations and is in agreement they can be implemented with minimal disruption.

• Increase capacity at Ruby Bridges by two classrooms by relocating Woodstock Child Development Center (WCDC) services from Ruby Bridges to Woodstock Education Center
• Increase capacity of Edison by one classroom by reducing space available for day care services from two classrooms to one classroom; if/when additional capacity is needed, increase capacity at Edison by an additional classroom by eliminating space available for day care services from one classroom to none (i.e., relocating day care services)
• Increase capacity at Otis by one classroom by reducing space available for day care services from two classrooms to one classroom; if/when additional capacity is needed, increase capacity at Otis by an additional classroom by eliminating space available for day care services from one classroom to none (i.e., relocating day care services)
• Lessen under/over-enrollment mismatch by eliminating choice on the elementary school attendance boundary lines effective FY09/10. Grandfather students enrolled as of FY08/09 only, not siblings. The kidenrgarten class of 2008/09 will be the bast class to use the choice option.

Fiscal Implications: None

Superintendent Goal: Informational.

2.) Resolution 08-0008 Protect Our Students - Protect Prop 98

Background:

Governor Schwarenegger released his proposed budget on January 10, 2008 for the fiscal year starting July 1. The Governor also declared a fiscal emergency and called for some of the cuts to take effect before the July 1 start of the next fiscal year. More significantly for education funding, the Governor is requesting suspension of Prop 98. In 2004, the Governor Schwarenegger was able to suspend Prop 98 via a deal that was brokered prior to relase of 2004/05 budget. This deal occured one year after Governor Davis declared a fiscal emergency with looming deficits totaling $34 billion dollars.

In order to suspend Prop 98, 2/3 of both houses of the Legislature need to agree to suspend the consitutional amendment.

Fiscal Implications: None

Superintendent Goal: Goal #2 Align the spending plan.

3.) Approval of Audit Report for Fiscal Year Ended June 30, 2007

Background: Each year, a school district is required by law to review at a public meeting, the annual audit of the school district's financial records for the prior year.

The Board approved the audit.

Highlights

In June, 2005, The Governmental Accounting Standards Board (GASB) issued Statement No. 47 Accounting for Termination Benefits. The Statement requries employers to recognize a liability and expense for volutnary termination benefits (for example, early retirement benefits incentives) when the offer is accepted and the amount can be estimated. It also requires certain financial statement disclosures describing the termination benefit arrangement, the cost, and methods of assumptions uesd to determine the liabilities.

Active plan members are requried to contribute 8.0% of their salary. The required employer employer contribution for fiscal year 2005-06 was 8.25% The District's contribution to STRS for the fiscal years ending ending June 30, 2007, 2006, 2005 and 2004 were $3,509,960, $3,824,628, $3,250,490, and $3,259,127, respectively, which represents 100% of the required contributions for each fiscal year.

On-Behalf Payments

The District was the recepient of on-behalf payments made by the State of California to STRS for K-12 education. These payments consist of state general fund contributions of approximately $1,921,756 to STRS (4.517% of salaries subject to STRS).

Active plan members are requried to contribute 7.0% of their salary and the District is requried to contribute an actuarially determined amount. The acturial methods and assumptions used for determining the rate are those adopted by the CalPERS Board of Administration. The required employer employer contribution for fiscal year 2005-06 was 9.116% The District's contribution to CalPERS for the fiscal years ending ending June 30, 2007, 2006, 2005 and 2004 were $1,219,564, $1,294,564, $1,166,158 and $1,236,622, respectively, which represents 100% of the required contributions for each fiscal year.

In June, 2004, The Governmental Accounting Standards Board (GASB) issued Statement No. 45 Accounitng and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. The pronouncement will require employers providing postemplyment benefits, commonly referred to as other postemplyment benefits, OPEB, to recognize and account for the costs of providing these costs on an accural basis and provide footnote disclosure on the progroress toward fudning the benefits. The implementation dates for this pronouncement will be phased in over three years based upon the entity's revenues GASB Statement 45 will be effective for the Alameda Unified School District beginning 2007-08 fiscal year. The effect of this pronouncement on the financial condition of the District has not been determined.

In 2006, a CTA presentation disclosed their position on acknowledging the liability associated with retiree health care benefits.

4.) PUBLIC HEARING: Alameda Unified School District Reopeners for the Successor Contract to the 2005-2008 Contract between AUSD and the California School Employees Association (CSEA) – Office/Technical and Paraprofessional Unit

Background: The District and California School Employees Association has a contract that expires June 30, 2008. The reopeners for a new three year contract have been submitted by Alameda Unified School District.

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Last modified: February. 2008

Disclaimer: This website is the sole responsibility of Mike McMahon. It does not represent any official opinions, statement of facts or positions of the Alameda Unified School District. Its sole purpose is to disseminate information to interested individuals in the Alameda community.