5.3.05

Inadvertent Errors

Reply to My California Public Document Request

By Kim Knox

Several weeks ago, the SF Call printed a letter from me to the San Francisco Unified School District on its adopted budget for FY 04-05. SFUSD reported a deficit of $10 million last month, a deficit of $16 million two weeks ago, and a deficit of $22 million this week for FY 05-06.

Received on April 27, 2005

Dear Ms. Knox:

Please find attached responses to the questions that you have submitted to the San Francisco Unified School District. Please note that in some cases, it appears you incorrectly read figures from the adopted budget. In others, FTE's were inadvertently understated in the budget document; District staff will work to present this information more clearly in the District's proposed budget for FY 2005-06. Please note that the final FY 2005-2006 budgetary decisions have not been determined, so it is not yet known whether specific positions will be cut in the budget for the next fiscal year.

Sincerely,

Myong Leigh

Chief of Policy and Planning

Question: High Personnel Cost No Child Left Behind — Title 1 — Parent Involvement Resource 30108, page 53. You have one person making $288,836. What is the title of this position? How many people is this position supervising? And what union represents this position? Is this position being cut in FY 05-06?

Answer Supplied: NCLB Title I Resources-30108, Parent Involvement page 53. The $288,836 budgeted for Classified Employees represents 7.0 FTE's. The classified employees are Parent Liaisons working less than 8 hours, and their FTE was inadvertently undercounted in presentation that appears in the adopted budget. These positions are represented by UESF (KMK: United Educators of San Francisco). Final budgetary decisions have not been made for FY 2005-06 with respect to these positions or any other positions.

Question: Dept. of Children, Youth and Families — Art/Music/Athletic/Field Resource 90056, page 73. It is not noted how many classified people are being employed for this group's $924,515 of salary. But since the employee benefits is $70,000 (and the average benefits is $25,000-$30,000 per person), this would be the equivalent of benefits for three positions. So that's an average of $304,000 per person. This is listed on page 73. So how many positions is this budget amount of $924,515 in salary funding? What are the titles of these positions? How many people are these positions supervising? Are any of these positions being cut in FY 05-06?

DCYF Art/Music/Athletic/Field Resource 90556 pg. 73. The salary figure of $924,515 is associated with 15.6 FTE. These are Music Teachers and 1 Junior Management Assistant. They are not supervisors.

Question: IASA — Title IV Drug-Free School Resource #37100, page 83 has one certified person making $237,000 with a total benefit package of $41,170. What is the title of this position? What is the job description of this position? How many people is this position supervising? Is this position being cut in FY 05-06?

IASA Title IV Drug Free School Resources 37100 page 83. The FTE figure was inadvertently understated; the correct number is 4 FTE. They are nurses and teachers on special assignment.

Question: NCLB — Title 1 — Part B — Reading First Resource 30300, page 102 shows 7.8 people making each an average of $100,000 per person for a total of $801,000. What are the titles of these positions? How many people do these positions supervise? What is the percentage of time that these positions are in schools, helping teachers teach students to read? Are these positions being cut in FY 05-06?

NCLB Title I Part B Reading First Resource 30300 page 102. The $801,000 includes $471,808 of salaries for 7.8 full-time Teachers on Special Assignment. These positions are not supervisors. They are assigned in various school sites. The remaining costs are for substitute salaries, extended days and stipends associated with professional development and other activities associated with the Reading First grant performed by other teachers performed throughout the District.

Question: Staff Development — Beginning Teachers Resource 72800 General Education 1110, page 107 shows two classified personal for a total $242,041 in salaries for an average salary per person of $120,000. What are the titles of these positions? How many people do these positions supervise? What is the percentage of time that these positions are spending in the schools, doing staff development with beginning teachers?

Staff Development — Beginning Teacher Resource 72800 page 107. This budget supports one certified administrator, 1.4 FTE teachers on special assignment, and 1 Secretary. This program supports the training of new teachers.

Question: Targeted Instruction Improvement Grant (TIIG) Resource 70450 for Elementary Schools, page 140 shows that the 16 certified personnel made an average of $105,500 each for a total salary cost of $1,666,806. This budget amount is the equivalent of the salary of 30-32 teachers. What are the titles of these positions? How many people do these positions supervise? What is the percentage of time that these positions are spending in the classroom with elementary teachers and students? Are these positions being cut in FY 05-06?

Targeted Instruction Improvement Resources 70450 page 140. The $1,666,806 pays for a total of 39 teachers, including 15 music and art teachers and 28 site support substitutes (permanent substitutes), one half-time resource teacher and one half-time administrator. These individuals work in elementary schools identified as underperforming in the STAR intervention program. The 28 site support substitutes were inadvertently excluded from the FTE depicted on this page of the adopted budget.

Question: Middle School Dept. 402 Resource 70450, page 142 shows a salary of $311,331 with a benefits package of $39,539. It doesn't specify the number of FTE, but with the size of benefit package, it looks like it could be just one person. Why is this position budgeted for a higher salary than the position of superintendent? What is the title of this position? What is the job description of this position? How many people is this position supervising? Is this position being cut in FY 05-06?

Middle School Dept. 402 Resource 70450 page 142. The $311,331 pays for 11 site support substitutes (permanent substitutes) who work in middle schools identified as underperforming in the STAR intervention program.

Question: High Schools Dept. 402 Resource 70450, page 143 shows a person at .850 FTE (so 35 hours per week) making $414,953 with benefits at $61,875. This is the highest paid position of not only the SFUSD but from my records, the entire government structure in the City and County of San Francisco. Why is this position budgeted for a higher salary than the position of superintendent? What is the title of this position? What is the job description of this position? How many people is this position supervising? Is this position being cut in FY 05-06? Are there any plans for salary reduction for this position?

High School Dept. 402 Resource 70450 page 143. The $414,953 pays for 13 site support substitutes (permanent substitutes) who work in high schools identified as underperforming in the STAR intervention program and .85 FTE administrator who coordinates the Peer Resources program. The 13 site support substitutes were inadvertently excluded from the FTE total depicted on this page of the adopted budget.

Question: District Wide Benefit Costs #092 was not shown in Exhibit 7 which gives you a summary of unrestricted funds (so your summary is $6.5 million off). But it is shown in detail for $6,545,755 on Page 72. So does this mean that Exhibit 7 is $6,545,755 off?

Exhibit 7 — General Fund Unrestricted Funds. It appears that on page 36 of the adopted budget, under Operational Support, the line for "236 Retiree Benefits" should instead have been labeled "092 District-wide Benefit Costs."

Question: Substitutes, Leaves and Retirees Benefits #236 is shown in Exhibit 7 as being $6,552,241 but in the detail on page 125, the Department 236's expenses is listed at $11,299,220. What is the $6,000,000 discrepancy between the two figures?

No answer given.

Question: Fund 01 Res # 70450 — Targeted Instruction Improvement Grant was shown as $46,669,695 but the supporting document for Exhibit 8 only shows $28,047,775. Why is there a discrepancy of $18,000,000 between what the District shows in Exhibit 8 and the background detail that the District is providing for TIIG?

Exhibit 8 — Resource 70450 — Targeted Instruction Improvement Grant. Costs for this program are budgeted in school site allocations as well as in centrally budgeted account codes. There should be no discrepancy of $18,000,000 when the school budgets for TIIG are included.

Question: Exhibit 8 did not included Special Education Department 65000 with a total of $36,083,389 which is listed in detail on page 63. Where is the $36,083,389 shown in a summary of all of the District’s expenditures in Recommended Budget for FY 2004-2005, June 29, 2004?

Exhibit 8 — Special Education Department. Exhibit 8 does not include restricted funds that are budgeted in the budget for the Country School Service Fund, in which nearly all special education funds are recorded, including the state categorical funds under Resource Code 65000. The County School Service Fund is described on pages 22-24.

Question: Legal Office Dept. 250 spent 87% of its budget ($1,644,360 + $600,200) on services and other operating expenditures. What are their expenditures for services and other operating services? Why is such a large portion of their budget spent on these two areas? If it is a workorder for outside attorneys, how much is the School District paying per hour for an outside attorney?

Legal Office Department 250. These expenditures primarily represent costs of outside counsel, many of which are associated with service provided by the office of the San Francisco City Attorney. The various firms and the City Attorney's office do not charge a single uniform rate; rather they typically charge various hourly rates based on the seniority of the attorneys and paralegal staff that are assigned to assist the District.

Question: There is a huge discrepancy between the cost of employee benefits per employee from office to office. For example, the benefits for the Policy and Planning Office totals $32,138 per person, $25,789 per person in Office of Public Engagement and Information, $39,952 per person in Gifted and Talented Education, and $44,573 per person in Middle School Instructional Support and Operations. What is the formula for calculating benefits for certified employees and classified employees?

Benefits. Several of the figures indicated in the information request are incorrect. For examples, there are two employees in the Middle School Instructional Support and Operations, but the calculation of benefits indicated in the information request is based on one employee. The figures indicated in the information request for benefits under the Gifted and Talented Education office is actually the figure for classified salaries. In general, benefits represent a combination of salary-driven costs (including Medicare, social security and other retirement benefits) and non-salary-driven costs (such as medical and dental benefits). Medical benefits in particular are based on the health plan chosen by the individual employee, as well as number of dependents claimed.

Question: On page 111, the Chief Business Officer Dept. 200 has a budget of $104,460 for books and supplies. (The other offices are averaging $15,000 to $20,000.) What items are being purchased by this budget amount?

Books and Supplies. The figure indicated in the information request of $104,460 for books and supplies in the Chief Business Officer's budget is incorrect. This is the amount for services and other operating expenditures. The budget for books and supplies is $11,000.