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General Fund[CSSF]—Expenditures

Certificated and Classified Salary Costs

  • Identify the number of budgeted positions and significant changes from the prior year in the projected number of employees due to changes in population, staffing ratio changes, or other changes due to contract amendments.
  • Identify projected changes in the salary schedule used in the budget. Explain significant changes in salary costs not explained by changes in step and column and COLA.
  • Identify changes related to the costs of step and column adjustments, attrition, and significant changes resulting from collective bargaining agreements.

Employee Benefit Costs

  • Identify rates budgeted for statutory benefits (STRS, PERS, Social Security, Medicare, Unemployment Insurance, and Workers’ Compensation).
  • Identify rate of change and the employer/employee share of annual cost for health and welfare benefits included in the budget. Identify significant differences not explained by normal rate increases in premiums.
  • Identify component costs of the health and welfare benefit packages for existing and retired employees. When plans are self-funded, identify funding method (pay-as-you-go or actuarial).
  • Identify the costs associated with a golden handshake or other retirement package and include in multiyear projections.

Other Significant Expenditures

  • Identify significant one-time expenditures (prior year carryovers, capital outlay, or facility improvements).
  • Identify significant long-term debt obligations (certificates of participation, lease-purchase agreements, and other bond obligations) including the source of those funds.
  • Identify other significant cost increases that will impact the budget.
  • Identify and explain reasons and terms of major transfers between funds.

Net Change in the Unrestricted General Fund [CSSF] Balance

  • Identify significant unrestricted deficit spending. Identify the causes and determine whether deficits are ongoing or due to one-time events. When ongoing, identify any plans and timelines for mitigating and eliminating the deficits.

Components of Ending Fund Balance

  • Identify and explain major changes in the components of ending general fund [CSSF] balance over the prior year.
  • Identify reasons and timelines for major assignments and commitments of ending general fund [CSSF] balances.
  • Explain the assigned and committed components of the ending fund balance.

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