Ad Hoc Committee on Fiscal and Operational Health Discontinued Link to this section
The San Francisco Unified School District (SFUSD) and the Board of Education remain committed to planning a budget focused on student outcomes and aligned with SFUSD’s Vision, Values, Goals, and Guardrails. To that end, the Board of Education has discontinued its Ad Hoc Committee on Fiscal and Operational Health effective Nov. 12, 2024, and will merge the work of the committee with the entire Board of Education.
The Board of Education will add a standing Fiscal and Operational Health agenda item to future meetings. The Fiscal and Operational Health Dashboard that launched in August 2024 will continue to be updated monthly. The Dashboard's purpose is to give the public increased transparency into the Superintendent's progress toward key fiscal and operational actions and milestones.
Dashboard on Fiscal and Operational Health
Link to this section
In August 2024, the committee and staff agreed to use a Fiscal and Operational Health Dashboard. The Dashboard's purpose is to give the committee, full Board, and public increased transparency into the Superintendent's progress toward key fiscal and operational actions and milestones.
Before each committee meeting, Dr. Huntoon updates the "status" columns for all Dashboard items. During each committee meeting, the commissioners use the Dashboard to:
- Ensure committee members are aware of each item's status, risk, and corrective actions
- Receive the Fiscal Advisors’ assessment of progress and risks
- Discuss acceptable degrees of risk and whether corrective measures are sufficient
- Ensure the public sees what progress is being made toward fiscal and operational priorities
- Below is the most updated version of the Dashboards:
Budget Monitoring and Planning
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TASK TITLE | DUE DATE | OWNER (DEPT) | DESCRIPTION OF DELIVERABLE | STAFF UPDATES FOR SEPT 3 MEETING |
|---|---|---|---|---|
| Goal: Eliminate deficit spending in FY2025-26, while focusing on core priority activities and goals. | Status | |||
| Production and board adoption of budget and fiscal stabilization plan. | 6/25/24 | Bus Services | Legally mandated and CDE required timeline for final adoption of budget and stabilization plan. | Completed |
| Production and adoption of 45 day (post-State budget adoption) budget revision, if applicable. | N/A | Bus Services | Presentation of 45 day revisions at Ad Hoc Committee prior to action at BOE. | Not applicable |
| Presentation to Ad Hoc committee of core vs. non core services | 9/25/24 | Business Services | Presentation of mapping of core vs. non-core services using FY25-26 budget. | On Schedule |
| Overview of 1st Interim Report and revisions to Fiscal Stabilization Plan at committee. | 12/10/24 | Business Services | 1st Interim Report hearing at Ad Hoc Committee, including any budget balancing adjustments required in current and future years. | On Schedule |
| Final BOE action on 1st Interim Report and revisions to Fiscal Stabilization Plan, including balancing adjustments | 12/10/24 | Bus Services | 1st Interim Report action at BOE, including any budget balancing adjustments required in current and future years. | Not Started |
| Overview of 2nd Interim Report at committee, including balancing adjustments | Bus Services | Overview of 2nd Interim Report, including balancing adjustments | Not Started | |
| Final BOE action on 2nd Interim Report, including balancing adjustments | 3/11/25 | Bus Services | Final BOE action on 2nd Interim Report, including balancing adjustments | Not Started |
| Ad Hoc Committee discussion and BOE action on FY25-26 budget calendar. | 12/18/24 | Bus Services | Proposed budget development calendar for FY25-26 budget presented to Ad Hoc Committee for discussion and for adoption, including proposed approach to frame FY25-26 budget choices. | Not Started |
| Consideration and adoption of FY25-26 proposed budget. | Bus Services | Final discussion of FY25-26 budget at Ad Hoc Committee and subsequent adoption by BOE. | Not Started | |
HR and Layoff Planning
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TASK TITLE | DUE DATE | OWNER (DEPT) | DESCRIPTION OF DELIVERABLE | STAFF UPDATES FOR SEPT 3 MEETING |
|---|---|---|---|---|
| Goal: Achieve planned savings from staff reductions and minimize impact on employees. | Status | |||
| Research & presentation on early retirement program offering | Sept | Human Resources | Presentation of research of options and advisability of possible supplemental early retirement program for FY24-25 or future years. | On Schedule |
| Notice to all certificated employees regarding key employee records | Oct | Human Resources | HR will send a draft seniority list to all staff for review and correction. | Not Started |
| Establish an early retirement program for FY24-25 by BOE, if pursued. | Nov | Human Resources | Introduction of action items to enable a supplemental early retirement program, if pursued. | On Schedule |
| Post revised seniority rosters for employee review. | Nov | Human Resources | Corrected seniority list will be made available for all employees to review. | On Schedule |
| Particular kind of service (PKS) resolution hearing and adoption at BOE | 25-Jan | Human Resources | HR staff will bring a resolution identifying reductions in force by credential area (particular kinds of service) | Not Started |
| Prepare list of impacted (laid off) employee and BOE adoption | 25-Feb | Human Resources | If a PKS reduction is approved by the BOE, HR staff will identify impacted employees by seniority and credential area. Impacted staff will be noticed in writing. | Not Started |
| Layoff hearing before an administrative law judge. Final ALJ determination follows. | 25-Apr | Human Resources | If impacted employees request a hearing, HR staff will arrange and participate in hearings with an ALJ. | Not Started |
| Final BOE authorization for final layoff notices sought for approval by the BOE. | 25-May | Human Resources | Final layoff notices will be brought for approval to the BOE and delivered to employees. | Not Started |
Position Monitoring and Control
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TASK TITLE | DUE DATE | OWNER (DEPT) | DESCRIPTION OF DELIVERABLE | STAFF UPDATES FOR SEPT 3 MEETING |
|---|---|---|---|---|
| Goal: Improve position control practices and tools, so the District can better match resource and staffing needs. | Status | |||
| Institutionalize internal hiring freeze and review process. | Jun-24 | Human Resources / Bus Services | Institutionalize going-forward hiring freeze and review process, including process and protocols to review new vacancies with CDE advisors. | On Schedule |
| Finalize revised package of interim position control changes | Sep-24 | Human Resources / Bus Services | Complete revised set of reports to measure budget vs actual vacancies and recruitment pipeline. Review and revise other internal processes to achieve interim position control | Not Started |
| Go-live of position control features in new ERP system. | 1-Jul | Human Resources / Bus Services | Go-live of new ERP system includes new position control features, automating some portion of interim position control process. | On Schedule |
| Establishment of internal audit function | Oct-24 | Business | Complete job description for Internal Auditor. Establish internal audit functions/task for Fiscally Independent District and ongoing transactional/operation audits throughout the fiscal year. | On Schedule |
ERP System Project
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TASK TITLE | DUE DATE | OWNER (DEPT) | DESCRIPTION OF DELIVERABLE | STAFF UPDATES FOR SEPT 3 MEETING |
|---|---|---|---|---|
| Goal: Successfully implement a new ERP system, while minimizing impacts on core business processes. | Status | |||
| Onboarding of third-party validation contractor | Sep-24 | ERP Project | Selection of third-party independent verification and validation (IV&V) consultant | Not Started |
| Planned go-live for ERP budget module. | 25-Jan | ERP Project | Planned go-live for budget module, to permit preparation of FY25-26 budget in new system. | On Schedule |
| Planned go-live for ERP procurement module. | 25-Apr | ERP Project | Planned go-live for procurement module. | On Schedule |
| Planned go-live for ERP payroll, financial, and other modules. | 25-Jul | ERP Project | Planned go-live of payroll, absence, leave, accounts payable and all other modules. Full replacement of Empower and Peoplesoft systems completed. | On Schedule |
Resource Alignment Initiative
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TASK TITLE | DUE DATE | OWNER (DEPT) | DESCRIPTION OF DELIVERABLE | STAFF UPDATES FOR SEPT 3 MEETING |
|---|---|---|---|---|
| Goal: Consolidate schools to maximize student outcomes within available resources. | Status | |||
| Publicize list of proposed school mergers, co-locations, and closures. | Sep-24 | Supt Off | Superintendent shares proposed list of school mergers, co-locations, and mergers. Community meetings at impacted schools begin. | On Schedule |
| Board hears proposed portfolio of school closures, mergers, and colocations. | Nov | Supt Off | Revised list of school mergers, co-location, and closures submitted to BOE, given community feedback, equity audit, and CEQA analysis. | On Schedule |
| Board votes on portfolio of schools for closure, merger, and colocation for 25-26 school year. | Dec | Supt Off | Final BOE consideration and action on school portfolio for subsequent (FY25-26) school year. | On Schedule |
| Execute successful transition for affected students, families, and staff | Ongoing | Supt Off | Affected students, families, and staff are successfully transitioned; SFUSD facilitates the process while upholding its HUG (Honor, Understand, Guide) service standards. Key interim steps include: confirm the Transition Plan budget (date TBD), publicly share the Transition Plan (September), implement plan (December 24 through August 25) | On Schedule |
Other Deficiencies
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TASK TITLE | DUE DATE | OWNER (DEPT) | DESCRIPTION OF DELIVERABLE | STAFF UPDATES FOR SEPT 3 MEETING |
|---|---|---|---|---|
| Goal: Remedy other deficiencies noted by CDE, FCMAT, and others to more effectively manage the district's operations. | Status | |||
| Resolve material weaknesses from prior year external financial audit | Sep-24 | Bus Services | Completion of FY22-23 close and complete financial audit by December for hearing at Ad Hoc Committee and action at BOE. Goal is to resolve all material weaknesses from FY22-23 audit. | On Schedule |
| Improve and regularize cash flow forecast practices | Ongoing | Bus Services | Noted as complete in Budget Stabilization Plan, with plan to reasonable plans will be included in future interims if cash is insufficient. Cash flow reports will be run monthly based on the fiscal crisis. | On Schedule |
| Improve enrollment projections and adjust staffing accordingly | Ongoing | Bus Services | Noted as complete in Budget Stabilization Plan, with new demographer under contract and ongoing process to monitor enrollment and adjust staffing accordingly if variances versus budget. Establish 5-yr and 3-yr. averages using a cohort methodology, using five to ten year actuals data from last school day of each year. | Not Started |
| Review and implement revised contract management and monitoring practices | Dec-24 | Bus Services | Noted as "in progress" in the Budget Stabilization Plan. Uncertain of approach and milestones. | On Schedule |
| Fill key financial, operational, and technical positions | Ongoing | Human Resources / Bus Services | Cabinet-level position hiring completed with start of new CBO in July. All ED level positions filled in both Human Resources and Business Services (confirm?). Continue to monitor ongoing. | On Schedule |
| Develop plans to correct findings from other audits, as they occur | March | Districtwide | Audit of Special Education scheduled to occur this Fall. CalSTRs audit underway (confirm?). Notify BOE and regulators of findings and develop correction plans, as needed and once audits are complete. | On Schedule |
Parking Lot
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TASK TITLE | DUE DATE | OWNER (DEPT) | DESCRIPTION OF DELIVERABLE | STAFF UPDATES FOR SEPT 3 MEETING |
|---|---|---|---|---|
| Scope and Target Dates To Be Determined | Status | |||
| Staff participation in State work groups | September 2024 | Executive Cabinet | Superintendent/Business/Curriculum/HR/Technology | On Schedule |
| Board training | December | BOE | CSBA/MIG | |
| Establishment of internal audit function | October | Business | Establish Internal Audit Job description, recruit and hire | On Schedule |
This page was last updated on November 14, 2024