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BUSD Budget Business

 

A slide divided into two sections. The left section is maroon and displays the text "Our Mission" in large white letters. Below it, in smaller white text, reads "Enable and inspire our diverse student body to achieve academic excellence and make positive contributions to our world." The right section is light gray and lists four words vertically in a slightly smaller, dark gray font: "Excellence," "Equity," "Engagement," and "Enrichment." At the bottom of the slide, spanning both the maroon and gray sections, is a graphic of a pencil pointing to the right. The pencil is segmented into four maroon rectangles, each containing one of the four words from the gray section in white text: "EXCELLENCE," "EQUITY," "ENGAGEMENT," and "ENRICHMENT." To the right of the pencil graphic is the "Berkeley PUBLIC SCHOOLS" logo in red, with the text "Berkeley Unified School District" in smaller gray letters underneath.

As we work to develop a balanced budget each spring, we
do so grounded in the district’s mission and 4Es.

 

Each year before June 30 the School Board is required by law to pass a balanced budget. Before that happens, there is a six-month process to develop the district’s budget.

 

January Governor releases budget proposal
February Staff presents a recommendation to the Superintendent
February – April SBAC meets every 2 weeks (Note: During the 2025-2026 budget development cycle, SBAC began meeting on October 2, 2024.)
End of April SBAC creates recommendation
May Superintendent distills staff and SBAC recommendations into a final recommendation for the School Board.
May State Budget revision from Governor
End of May Budget recommendation to School Board
End of June Approval by School Board

The annual budget process begins in January, after the Governor has released his proposed budget for the fiscal year beginning the next July 1. The district begins to develop a budget based on this proposal, knowing that the Governor will release a May Revise — essentially a revision to this January proposal based on several more months of economic data.

Staff drafts a budget recommendation for the Superintendent, based on the Governor’s January budget, and the Superintendent’s Budget Advisory Committee (SBAC) discusses and ultimately votes on budget balancing recommendations to make to the Superintendent who then develops a final budget recommendation to be brought before the Board of Education.

Core Values of Resource Allocation

 

A slide titled "BUSD Core Values of Resource Allocation" presented against a blurred background of US dollar bills. The slide lists six core values, each accompanied by a target icon with a checkmark inside and a brief description: Equity: "We allocate resources to create the conditions to realize our district mission, address inequities and remove barriers that hinder that mission from being realized." Transparency: "We believe it essential that the community understands the criteria and conditions that inform the allocation of resources." Excellence: "We engage in continuous improvement - reflecting on resource allocation decisions, progress monitoring and using data to inform and evaluate implementation and impact." Engagement: "We believe that context matters and that those closest to the work with the deepest understanding must have input in the decisions to leverage resources and meet student needs." Sustainability: "We allocate resources responsibly, planning not just on how to start programming but also considering staff, time, and resources required to sustain those initiatives." Stability: (The description for Stability is cut off in the image). The slide has a thin maroon border.

BUSD’s core values of resource allocation ground the district in this work and create parameters for budget balancing decision making.

 

 

 

 

 

Budget Reduction Strategies

 

A flowchart outlining potential budget reduction strategies. The flowchart consists of eight horizontal rectangular boxes stacked vertically, each with a different background color and text describing a specific action. The boxes are: Blue: "Evaluate and Remove Vacant Positions*" Orange: "Truing up Program Costs: Evaluate Program Costs and make sure allocation matches true cost" Maroon: "Eliminate Expenses covered in other funding sources" Blue: "Evaluate Annual Unexpended Funds" Orange: "Look for Inefficiencies: Identify Examples (programs and positions) where we duplicate efforts" Maroon: "Transfer Expenses to other funding sources" Blue: "Consolidate and Reduce (Positions and Programming)" The flowchart is bordered by a thin maroon outline.

Introduced in 2023, these budget reduction strategies  support budget development discussions and inform decisions.

Although in a list form, these strategies are not necessarily in sequential order. The first strategy is always to eliminate and reduce vacancies, with the goal of exhausting all of the other strategies before the district reduces or consolidates positions and programs.

These strategies were instrumental in the budget development cycle for the 2024-2025 school year, allowing the district to balance the budget by  $7.2M without significant reductions to positions and programming.  These are the same strategies that the district is using for the current year’s budget balancing decisions.

 

 2025-2026 Budget Development Cycle Community Engagement

 

We believe that collectively we make the best decisions for our students and schools. BUSD is intentional to leverage the voices, experiences, and perspectives of its diverse communities to inform our budget development. The district has various structures to inform and engage community members and to involve them in making recommendations.  These include various advisory committees, specifically the Superintendent’s Budget Advisory Committee (SBAC), town halls and forums, surveys, and School Board meetings.

Superintendent’s Budget Advisory Committee (SBAC)
Since 2008-09, a Superintendent’s Budget Advisory Committee (SBAC) has been responsible for creating budget recommendations for the Superintendent. The SBAC starts with a staff recommendation for the budget, created by department heads as a starting point for its deliberations. It is free to recommend changes to the budget, keeping in mind the necessity to pass a balanced budget.

A slide titled "SBAC Purpose, Roles and Responsibilities" with a maroon banner at the top. To the left is a cartoon illustration depicting a diverse group of ten colorful, gender-neutral figures seated around a circular table. The figures are various shades of blue, green, yellow, pink, purple, orange, and brown. In the center of the table is a blue puzzle piece design. The figures appear to be engaged in a meeting or discussion. To the right of the illustration, text explains that the Superintendent's Budget Advisory Committee (SBAC) will serve the Berkeley Unified School District in an advisory capacity on matters pertaining to District finances. The functions of the SBAC are listed as: To review the budget, procedures, or any specific study items as requested by the Superintendent or at the committee's initiative. To provide written recommendations to the Superintendent. To provide oral presentations to the Board of Education at the Superintendent's request or at the committee's initiative.

The Superintendent’s Budget Advisory Committee consists of 18 voting members, 8 of which are BUSD staff, including representatives of all 5 unions, and 8 community members, and a student representative. The Assistant Superintendent (CBO) chairs the meetings, which are also attended by the Superintendent, two School Board members and a staff liaison who takes meeting notes.

Learn more about the SBAC here.

Take the BUSD Budget Survey
In preparation for making these important decisions, we ask that all BUSD parents/caregivers, high school students, and staff complete a brief survey to provide feedback on the district’s budget. We believe that engaging our diverse community in a feedback process in which they share their ideas, perspectives, and innovative thinking can lead the district to our best possible solutions. This survey, available at the link below in English and Spanish, closes at 5:00 pm on Monday, April 21.

CLICK HERE to take the survey.

 

BUSD Virtual Budget Town Hall April 17

A light beige banner announcing a "BUSD Virtual Budget Town Hall" on "Thursday, April 17" from "4:00 - 5:30 PM." On the left side of the banner is a QR code, below which is a red arrow pointing upwards next to the text "Zoom Link." On the right side, the hashtag "#BerkeleyTOGETHER" is displayed in red and orange text. Below the hashtag is the "Berkeley PUBLIC SCHOOLS" logo in red. At the bottom of the banner is a dark red bar with the words "Excellence • Equity • Engagement • Enrichment" in white text with red bullet points separating them.A Budget Town Hall meeting was held on Thursday, April 17, 2025. This town hall presentation explained BUSD’s budget-development cycle, reviewed funding information from the state, provided an update about where we are in the process and the decisions we anticipate are ahead of us.  Content addressed some of the frequently asked questions surfaced in the budget survey.  Spanish interpretation was available.

View the recorded Budget Town Hall meeting here.

Recent Budget Updates

 

April 9, 2025 School Board Presentations

 

A muted video thumbnail image with a blurred background of US dollar bills. Centered on the image is a translucent white play button overlay. Above the play button, the text "Board Update" is displayed in a dark gray, sans-serif font, followed by "BUSD Budget Balancing" in a slightly larger, dark gray font. Below the play button, "April 9, 2025" is written in a larger, red, sans-serif font. Underneath the date, in a smaller, dark gray font, it reads "Facilitated by" and below that, "Pauline Follansbee, Assistant Superintendent of Business Services." The "Berkeley PUBLIC SCHOOLS" logo is visible in the top left corner. A dark red banner at the bottom displays the text "Excellence • Equity • Engagement • Enrichment" in white with red bullet points separating the words.

View BUSD’s Assistant Superintendent Business Services, Pauline Follansbee’s update of the district’s 2025-2026 budget balancing work presented to the Board of Education at the April 9, 2025 meeting.

A muted video thumbnail image with a light gray background. Centered on the image is a translucent white play button overlay. Above the play button, the text "Board Update" is displayed in a dark gray, sans-serif font, followed by "Reduction in Force - March 15th Notices" in a larger, dark gray font. Below this, the names and titles of three individuals are listed in a smaller, dark gray font: "Enikia Ford Morthel, Superintendent," "Samantha Tobias-Espinosa, Asst Supt of Human Resources," and "Jill Hoogendyk, Associate Supt of Education Services." Below the names, "April 9, 2025" is written in a dark gray, sans-serif font. The "Berkeley PUBLIC SCHOOLS" logo is visible in the top right corner. A dark red banner at the bottom displays the text "Excellence • Equity • Engagement • Enrichment" in white with red bullet points separating the words.

View an update on March 15 Notices provided to the Board of Education at the April 9, 2025 meeting by Superintendent Ford Morthel, Assistant Superintendent of Human Resources Samantha Tobias-Espinosa, and Associate Superintendent of Education Services Jill Hoogendyk.

 

Superintendent Ford Morthel’s Video Budget Updates for Staff

 

A muted gray video thumbnail image with text overlay. The large text on the left reads "A BUDGET UPDATE" in dark red and "FROM ENIKIA" in orange, stacked vertically. Below a thin black horizontal line is "SUPERINTENDENT FORD MORTHEL" in black, followed by "Budget Video #2 - April 9, 2025" in a slightly smaller black font. A translucent white play button icon is centered over the text. On the right side of the thumbnail is a portrait photograph of a woman with dark, wavy hair, a light complexion, and a warm smile. She appears to be wearing a light-colored blazer over a dark top. Below her image is the "Berkeley PUBLIC SCHOOLS" logo in red. A dark red banner at the bottom of the image displays the text "Excellence • Equity • Engagement • Enrichment" in white with red bullet points separating the words.
A muted gray video thumbnail image with text overlay. The large text on the left reads "A BUDGET UPDATE" in dark red and "FROM ENIKIA" in orange, stacked vertically. Below a thin black horizontal line is "SUPERINTENDENT FORD MORTHEL" in black, followed by "Budget Video #2 - April 9, 2025" in a slightly smaller black font. A translucent white play button icon is centered over the text. On the right side of the thumbnail is a portrait photograph of a woman with dark, wavy hair, a light complexion, and a warm smile. She appears to be wearing a light-colored blazer over a dark top. Below her image is the "Berkeley PUBLIC SCHOOLS" logo in red. A dark red banner at the bottom of the image displays the text "Excellence • Equity • Engagement • Enrichment" in white with red bullet points separating the words.

 

 

Budget Basics

Budgets From Prior Years

Click here to see adopted budgets from prior years.

 

Budget Key Terms

A slide titled "KEY TERMS" with a maroon banner at the top right. The slide presents a table with two columns: "Term" and "Definition." The table outlines the definitions of several key financial terms relevant to a school district's budget: Unaudited Actuals: How much the district actually spent in expenditures and earned in revenue for the year ended June 30, 2024. Estimated Actuals: What the District budgeted for expenditures and revenues for the year ended June 30, 2024, as of June 2023 when the 2023-24 budget was adopted. It notes that the Adopted budget is updated three times a year. Fund Balance: Cumulative balance of expenditures and revenues. Unrestricted General Funds (UGF): Funds that are not legally restricted for a particular purpose - the district's operating revenue. A red starburst graphic precedes this term. Reserve: Amount required to be set aside for economic uncertainties. May Revise: The Governor issues budget updates three times during the year. In January, the initial budget is issued. The budget is revised in May (May Revise), and the final or enacted budget is issued in June. Variance Report: Variance Report compares the difference between the Estimated Actuals and the Unaudited Actuals. The "Berkeley PUBLIC SCHOOLS" logo is visible in the top left corner of the slide. The table has a maroon border and maroon horizontal lines separating each term and definition.

A slide titled "KEY TERMS" with a maroon banner at the top right. The slide presents a table with two columns: "Term" and "Definition." The table outlines the definitions of several key financial terms related to school funding: LCFF Base: The Local Control Funding Formula (LCFF) is hallmark legislation that fundamentally changed how all local educational agencies (LEAs) in the state are funded, and provides funding based a per pupil grant allocation for each grade span. A red starburst graphic precedes this term.   LCFF Supplemental: Equal to 20 percent of the adjusted base grant multiplied by ADA and the unduplicated percentage of targeted disadvantaged pupils. Targeted pupils are those classified as English learners (EL), meet income requirements to receive a free or reduced-price meal (FRPM), foster youth, or any combination of these factors (unduplicated count).   Services and Operating Expenses: Expenditures for professional services, instructional and non-instructional services & consultants, sub-agreements for services, legal services, field trip costs, printing, advertising, catering, and computer software licenses & subscriptions. Direct Costs: Transfer of costs for services between departments and programs include services provided such as printing, transportation for field trips, catering, maintenance & repair, and technology expenses. Indirect Costs: Transfer of indirect costs between programs and funds. Indirect costs are district-wide general management costs. It consists of administrative activities necessary for the general operation of the district, as as accounting, budgeting, payroll preparation, personnel services, purchasing, centralized data processing. The "Berkeley PUBLIC SCHOOLS" logo is visible in the top left corner of the slide. The table has a maroon border and maroon horizontal lines separating each term and definition.

A slide titled "KEY TERMS" with a maroon banner at the top right. The slide presents a table with two columns: "Term" and "Definition." The table outlines the definitions of several key financial terms related to school funding: Average Daily Attendance (ADA): Total ADA is defined as the total number of days of student attendance divided by the total number of days in the school year. Absent students are not counted in the daily count. A student attending every day would equal one ADA. ADA is not the same as enrollment, which is the number of students enrolled in district.   Unduplicated Pupil: Unduplicated pupils are students who (1) are English learners, (2) meet income and categorical eligibility requirements for free or reduced-price meals under the National Schools Lunch Program, or (3) are foster youth. Cost of Living Allowance (COLA): An increase in funding for schools from the state or federal government due to inflation. The funded COLA for FY 22-23 is 6.56%. Fund 20: Special Reserve Fund for Postemployment Benefits: Fund 20 is a fund districts many use to account for amounts the LEA has earmarked for the future cost of postemployment benefits but has not contributed irrevocably to a separate trust for the postemployment benefit plan. Amounts accumulated in this fund must be transferred back to the general fund for expenditure.   The "Berkeley PUBLIC SCHOOLS" logo is visible in the top left corner of the slide. The table has a maroon border and maroon horizontal lines separating each term and definition.

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Notification of Non-Discrimination Policy:

The Berkeley Unified School District is committed to providing equal opportunity for all individuals in district programs and activities. Accordingly, BUSD programs and activities shall be free from discrimination, harassment, intimidation and bullying based on actual or perceived ancestry, age, color, disability, gender, gender identity, gender expression; nationality, race or ethnicity, religion, sex, sexual orientation, or association with a person or group with one or more of these actual or perceived characteristics. The Board shall promote programs which ensure that discriminatory practices are eliminated in all district activities. (Board Policy 0410, Board Policy 1311, Board Policy 4030, Board Policy 5145.3, Board Policy 5145.7)

The Board also prohibits retaliation against any district employee or job applicant who complains, testifies or in any way participates in the district's complaint procedures instituted pursuant to this policy. (Board Policy 4030)

Complaint forms are available at school sites and on the district webpage at www.berkeleyschools.net/complaints.

For inquiries or concerns regarding BUSD nondiscrimination policy 5145.3 or the filing of discrimination complaints please contact:
Jasmina Viteskic, Title IX Coordinator/Compliance Officer
2020 Bonar Street Room 116, Berkeley, CA 94702
Phone: 510.486.9338     Email: nondiscrimination@berkeley.net
More information is available at www.berkeleyschools.net/non-discrimination/.
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