MOORLACH UPDATE — LAUSD vs. OC School Districts — September 18, 2018

When I shared our research concerning the Unrestricted Net Positions (UNPs) of the 940 school districts around the state of California on the Senate Floor during the last few days of this year’s Session, I recall receiving only one comment on the Floor from my colleagues on the other side of the aisle.

“I thought there were 1,005 school districts?”

Other than that, crickets.

The districts we reviewed found that a few had combined their balance sheets for auditing purposes. I also intentionally did not include the 58 County Departments of Education, as they are administrative in nature.

To give you the full portfolio of California’s school related districts (with exceptions for a few unique agencies), I have provided the 58 DOEs in the first piece below. They are ranked in order of the highest to lowest UNP per capita. If the actual UNPs were ranked, then the third column provides the placement. The fourth column provides the population of the county. The fifth column provides the actual UNP from the DOE’s Comprehensive Annual Financial Report (CAFR). And the sixth divides the UNP by the population for the per capita. As you can see, Orange County placed well in both categories. San Francisco has one unified school district that includes the DOE.

Of the 58 counties, at least 51 of them have manageable per capita unrestricted net deficits of $159 or less. Obviously, with a few exceptions, the DOEs are not an area of severe fiscal anxiety.

The second piece below is the rankings for the Orange County school districts. The sequencing of the columns is the same, except we have both the Orange County rankings and the California rankings in the first two columns.

I’ve also provided a bonus at the very bottom of the second piece. We hear so much about Los Angeles Unified School District (LAUSD) in the local news about its board, its superintendent, and its teachers union wanting to go on strike for pay raises.

Totaling the number of students in all of Orange County’s school districts, the population is lower, but comparable, to that of just the LAUSD. But, the LAUSD has a negative UNP 234% higher than the negative UNP when we combine all the UNPs of OC’s 27 districts. LAUSD’s UNP per capita is three times that of the average for the entire OC! That’s how massive LAUSD’s fiscal hole is. So, this CPA doesn’t know where the union demanded pay raises are going to come from.

The third and final piece is from the OC WEEKLY on our Top 20 worst bills for the Governor to veto (see MOORLACH UPDATE — 2018 Top 20 Veto Worthy Bills — September 13, 2018).

1 Sierra 9 3,207 $1,577,053 $492
2 Alpine 12 1,151 $512,215 $445
3 Siskiyou 6 44,688 $9,003,498 $201
4 Mendocino 5 89,134 $12,296,835 $138
5 Marin 3 263,604 $21,049,100 $80
6 Modoc 10 9,580 $665,142 $69
7 Mono 11 13,713 $648,512 $47
8 San Benito 8 56,854 $2,100,167 $37
9 San Mateo 2 770,203 $27,472,679 $36
10 San Diego 1 3,316,192 $38,758,618 $12
11 Lassen 13 30,918 $245,495 $8
12 Inyo 14 18,619 $140,423 $8
13 Orange 4 3,194,024 $17,573,424 $6
14 San Joaquin 7 746,868 $2,528,230 $3
15 Sacramento 16 1,514,770 ($868,045) ($1)
16 Alameda 29 1,645,359 ($7,986,633) ($5)
17 Riverside 47 2,384,783 ($27,154,755) ($11)
18 Fresno 43 995,975 ($18,864,868) ($19)
19 Los Angeles 56 10,241,278 ($195,881,054) ($19)
20 Stanislaus 33 548,057 ($11,634,171) ($21)
21 Sonoma 36 505,120 ($12,618,749) ($25)
22 Ventura 44 857,386 ($22,269,861) ($26)
23 Yolo 24 218,896 ($6,211,159) ($28)
24 Santa Cruz 28 276,603 ($7,933,136) ($29)
25 Santa Barbara 37 450,663 ($13,127,872) ($29)
26 San Bernardino 53 2,160,256 ($71,759,024) ($33)
27 Solano 39 436,023 ($14,625,433) ($34)
28 Santa Clara 52 1,938,180 ($69,190,829) ($36)
29 Lake 19 64,945 ($2,323,693) ($36)
30 Contra Costa 51 1,139,513 ($43,909,435) ($39)
31 San Luis Obispo 35 280,101 ($11,719,764) ($42)
32 Shasta 27 178,605 ($7,589,514) ($42)
33 Trinity 15 13,628 ($717,619) ($53)
34 Yuba 20 74,577 ($4,172,000) ($56)
35 Placer 45 382,837 ($22,636,042) ($59)
36 Napa 31 142,408 ($8,453,816) ($59)
37 Mariposa 17 18,148 ($1,108,289) ($61)
38 Tulare 48 471,842 ($30,052,109) ($64)
39 Butte 40 226,404 ($14,715,601) ($65)
40 Plumas 18 19,819 ($1,305,638) ($66)
41 Imperial 38 188,334 ($13,767,069) ($73)
42 Tehama 22 63,995 ($5,092,842) ($80)
43 Tuolumne 21 54,707 ($4,698,833) ($86)
44 Nevada 32 98,828 ($8,996,066) ($91)
45 El Dorado 41 185,062 ($16,936,207) ($92)
46 Kern 54 895,112 ($103,519,447) ($116)
47 Sutter 34 96,956 ($11,707,823) ($121)
48 Kings 42 149,537 ($18,595,053) ($124)
49 Merced 49 274,665 ($36,520,205) ($133)
50 Madera 46 156,492 ($24,785,793) ($158)
51 Calaveras 26 45,168 ($7,177,756) ($159)
52 Glenn 23 28,731 ($5,812,763) ($202)
53 Amador 30 38,382 ($8,006,786) ($209)
54 Colusa 25 22,043 ($7,122,875) ($323)
55 Monterey 55 442,365 ($157,829,599) ($357)
56 San Francisco 58 874,228 ($769,634,620) ($880)
57 Del Norte 50 27,124 ($38,578,454) ($1,422)
58 Humboldt 57 136,953 ($200,656,339) ($1,465)
1 102 Fountain Valley Elem 10 56,680 $ 4,442,293 $ 78
2 180 Laguna Beach Unified 417 30,473 $ (6,788,067) $ (223)
3 239 Fullerton Joint Union 814 263,036 $ (90,589,885) $ (344)
4 242 Huntington Beach Un 839 329,030 $ (115,027,881) $ (350)
5 357 Huntington Bch City 696 87,348 $ (44,366,541) $ (508)
6 375 Centralia Elementary 640 58,162 $ (30,967,215) $ (532)
7 384 Orange Unified 848 229,379 $ (126,605,490) $ (552)
8 403 Garden Grove Unified 877 289,419 $ (165,866,377) $ (573)
9 408 Savanna Elementary 551 30,815 $ (18,157,779) $ (589)
10 423 Cypress Elementary 627 45,853 $ (27,831,436) $ (607)
11 426 Los Alamitos Unified 643 51,313 $ (31,761,922) $ (619)
12 463 Anaheim Union High 920 407,353 $ (275,086,177) $ (675)
13 505 Magnolia Elementary 711 65,387 $ (48,436,096) $ (741)
14 507 Fullerton Elementary 816 124,400 $ (92,384,118) $ (743)
15 517 La Habra City Elem 685 54,112 $ (40,700,535) $ (752)
16 530 Saddleback Valley 882 216,853 $ (168,874,907) $ (779)
17 557 Ocean View 795 96,613 $ (78,587,392) $ (813)
18 573 Tustin Unified 841 139,222 $ (116,529,487) $ (837)
19 579 Anaheim Elem 887 207,135 $ (174,109,858) $ (841)
20 605 Brea-Olinda Unified 648 36,778 $ (32,674,279) $ (888)
21 612 Buena Park Elem 698 50,423 $ (45,271,021) $ (898)
22 662 Placentia-Yorba Lda 874 166,393 $ (160,733,330) $ (966)
23 663 Capistrano Unified 924 361,468 $ (349,462,462) $ (967)
24 679 Westminster 808 88,390 $ (87,333,440) $ (988)
25 729 Newport-Mesa Unif 914 205,879 $ (224,251,945) $(1,089)
26 743 Irvine Unified 911 196,209 $ (218,735,844) $(1,115)
27 901 Santa Ana Unified 934 268,905 $ (485,362,423) $(1,805)
Totals 4,157,028 $ (3,252,053,614) $ (782)
922 Los Angeles Unified 940 4,688,889 $(10,855,983,000) $(2,315)

SoCal Conservatives List Proposed “Noxious” Veto-Worthy California Laws

R. SCOTT MOXLEY

https://www.ocweekly.com/socal-conservatives-list-proposed-noxious-veto-worthy-california-laws/

Calling the state legislatures current session in Sacramento “over-the-top with noxious legislation,” Orange County-produced The FlashReport this month published a list of the “Top 20” proposed new state laws conservatives view contemptuously.

The list is the work of state Senator John Moorlach (R-Costa Mesa) and assemblywoman Melissa Melendez (R-Lake Elsinore), both known in their political circles as hardcore budget watchdogs over the plans of the Democratic Party majority, which controls both houses of the legislature as well as the governor’s mansion.

For example, hoping for Gov. Jerry Brown’s extensive use of his veto powers, Moorlach and Melendez lambast the following pending bills:

–Exempting the troubled and wild spending California High-Speed Rail Authority from thorough financial audits;

–Fining already poorly-paid restaurant employees for giving customers plastic straws unless requested;

–Raising the age to legally purchase handguns from 18 to 21 while the draft age for military combat service remains 18;

–Banning smokeless e-cigarettes smoking at all parks, public campgrounds, state beaches, monuments and historical markers; and

–Requiring gender-based quotas on board of directors for private California corporations, including a statutory-mandated 2021 benchmark of hiring at least three female directors if a company has slots for six directors.

You can see the rest of the list at Jon Fleischman’s FlashReport site.

image18.png?w=660&h=165

This e-mail has been sent by California State Senator John M. W. Moorlach, 37th District. If you no longer wish to subscribe, just let me know by responding with a request to do so.

Also follow me on Facebook & Twitter @SenatorMoorlach