Common use of Comparison Calculations Clause in Contracts

Comparison Calculations. The base year shall be the 2014-2015 fiscal year. On an annual basis, the new recurring LCFF unrestricted revenues shall be adjusted by any changes in mandatory operating expenses outside the control of the District of more than the amount budgeted in the 2nd interim report or estimated actuals for the preceding fiscal year or by cuts in state or federal funding of categorical programs before the comparison calculations are made. Operating expenses or "Off-the-Top" expenditures include any increases above the prior year in object codes in the 4000, 5000, 6000 and 7000 categories funded from unrestricted funds as well as cover any prior year deficit or usage of one time dollars for recurring expenditures (including the transfer out to the Santa ▇▇▇▇▇ County Office of Education for Special Education services), increases in District contributions to District retiree CalPERS health costs (GASB 45), increases in unrestricted fund object code 8980 Contributions associated with restricted object codes 4000 to 7000, and any increase in mandatory increases in classified staff, including, but not limited to Special Educational Instructional Aides expenses in object codes 1000-3000. “Off-the-Top” expenditures may also include any mutually agreed to organization wide need. The unrestricted increased revenues, if any, remaining after the "Off-the-Top" expenditures are deducted from the new unrestricted revenues shall be available for revenue sharing compensation program calculations. Using the audited actual financial statements from the previous year and the County Controllers Estimate of Property Taxes (if District is Community Funded) as of December of the current year, year-to-year comparisons shall be made between the unrestricted revenues and expenses from the current year compared to the prior year. These comparisons shall be made in February; however, any resulting increase shall be retroactive to the beginning of the school year. Increases in Operating Expenses- Object Codes 4000 Materials and Supplies 5000 Other Operating Costs 6000 Capital Outlay >$5000 7000 Transfers Out Retiree CalPERS Health costs (GASB 45) up to age 65 Contributions to 898x Any annual increase in new recurring LCFF unrestricted revenues as defined above (at a ratio defined annually of particular cents for each dollar of new recurring unrestricted revenues) and/or any year-to-year increase or decrease in bargaining unit expenses, as defined above, resulting in these comparisons shall determine any changes in the current salary schedule. Any increase in bargaining unit expense resulting from the comparison will be offset (at a ratio defined annually of particular cents for each dollar of new revenues) by any increase in new recurring unrestricted revenues. If the increase in bargaining unit expenses is greater than the total sum of the increase in new recurring unrestricted revenues available to the bargaining unit, the bargaining unit will decide the manner to be used to make up the shortfall. The bargaining unit will inform the District of its decision by the end of February, unless mutually agreed to otherwise. If the bargaining unit fails to inform the District of its decision by the end of February, the District may invoke the Contingency Reopener. The total sum of any decrease in bargaining unit expenses resulting from the above comparison will be made available to bargaining unit members as ongoing, on-schedule increases to the salary schedule, or at the option of the bargaining unit, to be used in any manner it sees fit. If the decrease results from a RIF, salary and benefit costs shall be recalibrated to the reduced level for comparisons and the comparison shall not be based on the prior year actuals. Rather, the recalibration shall be calculated incorporating the salary and benefit cost reductions into the bargaining unit share percentage calculation for future comparisons. Any increase in new recurring unrestricted revenues resulting from the above comparison shall become available for any increased bargaining unit compensation at a rate defined annually of particular cents for every dollar of increased new recurring unrestricted revenue and shall be first applied to offset any increase in bargaining unit expense and then may be used to provide ongoing, on-schedule salary schedule increases or may at the option of the bargaining unit, be used in any manner it sees fit. Any compensation increase generated from a decrease in bargaining unit expenses not associated with a RIF and/or increase in unrestricted revenues, as defined above, shall be paid out no later than the end of March of the school year in which the calculations are taking place, unless agreed to otherwise by the parties. The current salary schedule shall be adjusted accordingly. If there is one-time money after the audited actual financial statements for the prior year are available in December, and the District has an economic uncertainty reserve of 5%, and the District is not deficit spending, an off-the-schedule payment will be made to bargaining unit members reflecting the remainder of this increment at the rate defined annually of particular cents for each additional dollar. Any one time money given to the Union does not count towards the percentage calculation of total salaries and benefits for the year. This revenue sharing compensation program shall not apply if the Contingency Reopener described below has been invoked during the current year.

Comparison Calculations. The base year shall be the 20142006-2015 2007 fiscal year. On an annual basis, the new recurring LCFF unrestricted revenues shall be adjusted by any changes in mandatory operating expenses outside the control of the District of more than the amount budgeted in the 2nd interim report or estimated actuals for the preceding fiscal year or by cuts in state or federal funding of categorical programs before the comparison calculations are made. Operating expenses or "Off-the-Top" expenditures include any increases above the prior year in object codes in the 4000, 5000, 6000 and 7000 categories funded from unrestricted funds as well as cover any prior year deficit or usage of one time dollars for recurring expenditures (including the transfer out to the Santa ▇▇▇▇▇ County Office of Education for Special Education services)expenditures, increases in District contributions to District retiree CUHSD Retiree CalPERS health Health costs (GASB 45), increases in unrestricted fund object code 8980 Contributions associated with restricted object codes 4000 to 7000, and any increase in mandatory increases in classified staff, including, but not limited to Special Educational Instructional Aides expenses in object codes 1000-3000. “Off-the-Top” Off the Top expenditures may also include any mutually agreed to organization wide need. The unrestricted increased revenues, if any, remaining after the "Off-the-the- Top" expenditures are deducted from the new unrestricted revenues shall be available for revenue sharing compensation program calculations. Using the audited actual financial statements from the previous year and the County Controllers Estimate of Property Taxes (if District is Community Fundedbasic aid) as of December of the current year, year-to-year comparisons shall be made between of the unrestricted revenues and expenses from the current year compared to the prior year. These comparisons shall be made in February; however, any resulting increase shall be retroactive to the beginning of the school year. Increases in Operating Expenses- Object Codes 4000 Materials and Supplies 5000 Other Operating Costs 6000 Capital Outlay >$5000 7000 Transfers Out Retiree CalPERS Health costs (GASB 45) up to age 65 Contributions to 898x Any annual increase in new recurring LCFF unrestricted revenues as defined above (at a ratio defined annually of particular cents for each dollar of new recurring unrestricted revenues) and/or any year-to-year increase or decrease in bargaining unit Bargaining Unit expenses, as defined above, resulting in these comparisons shall determine any changes in the current salary schedule. Any increase in bargaining unit expense resulting from the comparison will be offset (at a ratio defined annually of particular cents for each dollar of new revenues) by any increase in new recurring unrestricted revenues. If the increase in bargaining unit expenses is greater than the total sum of the increase in new recurring unrestricted revenues available to the bargaining unit, the bargaining unit will decide the manner to be used to make up the shortfall. The bargaining unit will inform the District of its decision by the end of February, unless mutually agreed to otherwise. If the bargaining unit fails to inform the District of its decision by the end of February, the District may invoke the Contingency Reopener. The total sum of any decrease in bargaining unit expenses resulting from the above comparison will be made available to bargaining unit members as ongoing, on-schedule increases to the salary schedule, or at the option of the bargaining unit, to be used in any manner it sees fit. If they see fit unless the decrease results from a reduction-in-force (RIF) the prior year. In such a year, salary and benefit costs FTE shall be recalibrated re-set to the reduced level for future comparisons and the comparison recalibration shall not be based on the prior year actuals. Rather, the recalibration shall be calculated incorporating the salary and benefit cost reductions RIF into the bargaining unit share percentage calculation for future comparisons. Any increase in new recurring unrestricted revenues resulting from the above comparison shall become available for any increased bargaining unit compensation at a rate defined annually of particular cents for every dollar of increased new recurring unrestricted revenue and shall be first applied to offset any increase in bargaining unit expense and then may be used to provide ongoing, on-schedule ongoing salary schedule increases or may at the option of the bargaining unit, to be used in any manner it sees they see fit. Any compensation increase generated from a decrease in bargaining unit expenses not associated with a RIF and/or increase in unrestricted revenues, as defined above, shall be paid out no later than the end of March of the school year in which the calculations are taking place, unless agreed to otherwise by the parties. The current salary schedule shall be adjusted accordingly. If there is one-time money after the audited actual financial statements for the prior year are available in December, and the District has an economic uncertainty reserve of 5%, and the District is not deficit spending, an off-the-the- schedule payment will be made to bargaining unit members reflecting the remainder of this increment at the rate defined annually of particular cents for each additional dollar. Any one time money given to the Union association does not count towards the percentage calculation of total salaries and benefits for the year. This revenue sharing compensation program shall not apply if the Contingency Reopener described below has been invoked during the current year.

Comparison Calculations. The base year shall be the 20142006-2015 2007 fiscal year. On an annual basis, the new recurring LCFF unrestricted revenues shall be adjusted by any changes in mandatory operating expenses outside the control of the District of more than the amount budgeted in the 2nd interim report or estimated actuals for the preceding fiscal year or by cuts in state or federal funding of categorical programs before the comparison calculations are made. Operating expenses or "Off-the-Top" expenditures include any increases above the prior year in object codes in the 4000, 5000, 6000 and 7000 categories funded from unrestricted funds as well as cover any prior year deficit or usage of one time dollars for recurring expenditures (including the transfer out to the Santa ▇▇▇▇▇ County Office of Education for Special Education services)expenditures, increases in District contributions to District retiree CUHSD Retiree CalPERS health Health costs (GASB 45), increases in unrestricted fund object code 8980 Contributions associated with restricted object codes 4000 to 7000, and any increase in mandatory increases in classified staff, including, but not limited to Special Educational Instructional Aides expenses in object codes 1000-3000. “Off-the-Top” Off the Top expenditures may also include any mutually agreed to organization wide need. The unrestricted increased revenues, if any, remaining after the "Off-the-the- Top" expenditures are deducted from the new unrestricted revenues shall be available for revenue sharing compensation program calculations. Using the audited actual financial statements from the previous year and the County Controllers Estimate of Property Taxes (if District is Community Fundedbasic aid) as of December of the current year, year-to-year comparisons shall be made between of the unrestricted revenues and expenses from the current year compared to the prior year. These comparisons shall be made in February; however, any resulting increase shall be retroactive to the beginning of the school year. Increases in Operating Expenses- Object Codes 4000 Materials and Supplies 5000 Other Operating Costs 6000 Capital Outlay >$5000 7000 Transfers Out Retiree CalPERS Health costs (GASB 45) up to age 65 Contributions to 898x Any annual increase in new recurring LCFF unrestricted revenues as defined above (at a ratio defined annually of particular cents for each dollar of new recurring unrestricted revenues) and/or any year-year- to-year increase or decrease in bargaining unit Bargaining Unit expenses, as defined above, resulting in these comparisons shall determine any changes in the current salary schedule. Any increase in bargaining unit expense resulting from the comparison will be offset (at a ratio defined annually of particular cents for each dollar of new revenues) by any increase in new recurring unrestricted revenues. If the increase in bargaining unit expenses is greater than the total sum of the increase in new recurring unrestricted revenues available to the bargaining unit, the bargaining unit will decide the manner to be used to make up the shortfall. The bargaining unit will inform the District of its decision by the end of February, unless mutually agreed to otherwise. If the bargaining unit fails to inform the District of its decision by the end of February, the District may invoke the Contingency Reopener. The total sum of any decrease in bargaining unit expenses resulting from the above comparison will be made available to bargaining unit members as ongoing, on-schedule increases to the salary schedule, or at the option of the bargaining unit, to be used in any manner it sees fit. If they see fit unless the decrease results from a reduction-in-force (RIF) the prior year. In such a year, salary and benefit costs FTE shall be recalibrated re-set to the reduced level for future comparisons and the comparison recalibration shall not be based on the prior year actuals. Rather, the recalibration shall be calculated incorporating the salary and benefit cost reductions RIF into the bargaining unit share percentage calculation for future comparisons. Any increase in new recurring unrestricted revenues resulting from the above comparison shall become available for any increased bargaining unit compensation at a rate defined annually of particular cents for every dollar of increased new recurring unrestricted revenue and shall be first applied to offset any increase in bargaining unit expense and then may be used to provide ongoing, on-schedule ongoing salary schedule increases or may at the option of the bargaining unit, to be used in any manner it sees they see fit. Any compensation increase generated from a decrease in bargaining unit expenses not associated with a RIF and/or increase in unrestricted revenues, as defined above, shall be paid out no later than the end of March of the school year in which the calculations are taking place, unless agreed to otherwise by the parties. The current salary schedule shall be adjusted accordingly. If there is one-time money after the audited actual financial statements for the prior year are available in December, and the District has an economic uncertainty reserve of 5%, and the District is not deficit spending, an off-the-the- schedule payment will be made to bargaining unit members reflecting the remainder of this increment at the rate defined annually of particular cents for each additional dollar. Any one time money given to the Union association does not count towards the percentage calculation of total salaries and benefits for the year. This revenue sharing compensation program shall not apply if the Contingency Reopener described below has been invoked during the current year.