Plumas Unified School District Report

Plumas Unified School District Fiscal Review August 2, 2012 Joel D. Montero Chief Executive Officer Fiscal crisis & ManageMent assistance teaM August 2, 2012 Yvonne Bales. Director of Business Services Plumas Unified School District 50 Church Street Quincy, CA 95971 Dear Director Bales: In March 2012, the Plumas Unified School District and the Fiscal Crisis and Management Assistance Team (FCMAT) entered into an agreement to provide a fiscal review. Specifically, the agreement states that FCMAT will perform the following: The Plumas Unified School District is requesting the FCMAT Team to assist the district in completing a multiyear financial projection using the 2011-12 second interim financial report as the baseline document. FCMAT validated the district’s budget assumptions including but not limited to school closure and staffing reductions in order to make recom- mendations to assist the district in sustaining their financial solvency. This report presents the study team’s findings and recommendations. On behalf of FCMAT, we appreciate the opportunity to serve you and we extend our thanks to all the staff of the Plumans Unified School District for their cooperation and assistance during fieldwork. Sincerely, Joel D. Montero Chief Executive Officer FCMAT Joel D. Montero, Chief Executive Officer . . 1300 17th Street - CITY CENTRE, Bakersfield, CA 93 . 301-4533 Telephone 661-6 . 36-4611 Fax 661-63 . 6-4647 422 Petaluma Blvd North, Suite. C, Petaluma, CA 94952 Telephone: 707-775-2850 Fax: 707-775-2854 www.fcmat.org Administrative Agent: Christine L. Frazier - Office of Kern County Superintendent of Schools i TABLE OF CONTENTS Table of contents About FCMAT .........................................................................................iii Introduction ............................................................................................1 Executive Summary ..............................................................................3 Findings and Recommendations .....................................................5 Enrollment Projections .................................................................................5 Basic Aid Status ...............................................................................................9 Multiyear Financial Forecast .....................................................................11 School Closure ..............................................................................................31 School Consolidation ..................................................................................45 Appendices ............................................................................................41 pluMas uniFied school district ii TABLE OF CONTENTS Fiscal crisis & ManageMent assistance teaM iii ABOUT FCMAT About FCMAT FCMAT’s primary mission is to assist California’s local K-14 educational agencies to identify, prevent, and resolve financial and data management challenges. FCMAT provides fiscal and data management assistance, professional development training, product development and other related school business and data services. FCMAT’s fiscal and management assistance services are used not just to help avert fiscal crisis, but to promote sound financial practices and efficient operations. FCMAT’s data management services are used to help local educational agencies (LEAs) meet state reporting responsibilities, improve data quality, and share information. FCMAT may be requested to provide fiscal crisis or management assistance by a school district, charter school, community college, county office of education, the state Superintendent of Public Instruction, or the Legislature. When a request or assignment is received, FCMAT assembles a study team that works closely with the local education agency to define the scope of work, conduct on-site fieldwork and provide a written report with findings and recommendations to help resolve issues, overcome challenges and plan for the future. Studies by Fiscal Year 90 80 70 60 50 40 30 20 10 0 92/93 93/94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11* 10/11** *Projected **Actual pluMas uniFied school district seidutS fo rebmuN FCMAT also develops and provides numerous publications, software tools, workshops and professional development opportunities to help local educational agencies operate more effec- tively and fulfill their fiscal oversight and data management responsibilities. The California School Information Services (CSIS) arm of FCMAT assists the California Department of Education with the implementation of the California Longitudinal Pupil Achievement Data System (CALPADS) and also maintains DataGate, the FCMAT/CSIS software LEAs use for CSIS services. FCMAT was created by Assembly Bill 1200 in 1992 to assist LEAs to meet and sustain their financial obligations. Assembly Bill 107 in 1997 charged FCMAT with responsi- bility for CSIS and its statewide data management work. Assembly Bill 1115 in 1999 codified CSIS’ mission. AB 1200 is also a statewide plan for county office of education and school districts to work together locally to improve fiscal procedures and accountability standards. Assembly Bill 2756 (2004) provides specific responsibilities to FCMAT with regard to districts that have received emergency state loans. iv ABOUT FCMAT In January 2006, SB 430 (charter schools) and AB 1366 (community colleges) became law and expanded FCMAT’s services to those types of LEAs. Since 1992, FCMAT has been engaged to perform nearly 850 reviews for LEAs, including school districts, county offices of education, charter schools and community colleges. The Kern County Superintendent of Schools is the administrative agent for FCMAT. The team is led by Joel D. Montero, Chief Executive Officer, with funding derived through appropriations in the state budget and a modest fee schedule for charges to requesting agencies. Fiscal crisis & ManageMent assistance teaM 1 INTRODUCTION Introduction Background Located in northeastern California, adjacent to the Sierra Nevada and Cascade mountain ranges, the Plumas Unified School District and the Plumas County Office of Education serve Plumas County. The district and county office are governed by a single superintendent and a single five-member governing board. The district has approximately 2,000 students and operates five elementary schools, four comprehensive high schools, two continuation high schools, and one county community school. It serves the communities of Portola, Greenville, Chester, and Quincy. Education Code Section 2300 authorizes the county superintendent of schools, with approval of the governing board, to allocate at least 85% of the funds received in the forest reserve account in the county school service fund to school districts and community college districts within or adjacent to a United States Forest Reserve. EC 2300 also authorizes the superintendent, with governing board approval, to allocate up to 15% of funds for improvement of educational programs to county students. Forest reserve funds are apportioned annually on a federal fiscal year cycle. The Secure Rural Schools and Community Self Determination Act of 2000 is set to expire, and the Plumas Unified School District will receive its last forest reserve payment of $1,176,552 this fiscal year. The district has been fiscally prudent in committing these one-time resources for one- time expenses; however, it is engaging in deficit spending, which threatens to exhaust its reserves. Most California school districts are funded by a combination of local property taxes and state aid through a mechanism known as revenue limit funding. Nearly 125 California school districts are basic aid districts, where local property tax revenues exceed the district’s revenue limit entitle- ment, moving the district into basic aid status. For the last four years, the state has applied a deficit factor to the revenue limit. When a deficit is applied to the revenue limit and decreases the funded amount to a level so that the amount of property taxes collected by a school district exceeds its revenue limit entitlement, a district can be deficited into basic aid. This is the case with Plumas Unified. FCMAT analyzed the district’s assessed property valuation over the past four years. Using information presented in form J-29 B, the Report of Actual Amount of Taxes to Be Collected and Distributed for the Fiscal Year, FCMAT identified the four-year decrease in assessed valua- tion as 16.25% with year-over-year decreases in the four to seven percent range. It is anticipated that property taxes will continue to decrease in the near future at the rate of six percent per year. Based on these two factors, FCMAT anticipates that the district may transition back to revenue limit by fiscal year 2015-16 or soon after if the assessed valuation continues to decline In March 2012, the district requested that the Fiscal Crisis and Management Assistance Team (FCMAT) conduct a study of its fiscal status. The study agreement specifies that FCMAT will perform the following. pluMas uniFied school district 2 INTRODUCTION The Plumas Unified School District is requesting the FCMAT Team to assist the district in completing a multiyear financial projection using the 2011-12 second interim financial report as the baseline document. FCMAT validated the district’s budget assumptions including but not limited to school closure and staffing reductions in order to make recommendations to assist the district in sustaining their financial solvency. Study Team The FCMAT study team was composed of the following members: Eric D. Smith Margaret Rosales FCMAT Fiscal Intervention Specialist FCMAT Consultant Templeton, California Kingsburg, California Leonel Martínez Lynn Kamph FCMAT Technical Writer FCMAT Consultant Bakersfield, CA Paradise, California Study Guidelines FCMAT visited the district on March 29 and 30, 2012 to conduct interviews, collect data and review documentation. This report is the result of those activities and is divided into the following sections: I. Executive Summary II. Enrollment Projections III. Multiyear Financial Forecast IV. School Closure V. School Consolidation VI. Appendices Fiscal crisis & ManageMent assistance teaM 3 EXECUTIVE SUMMARY Executive Summary An analysis of the Plumas Unified School District’s basic aid status, school consolidation proposals, and student demographics is required to prepare a multiyear financial projection and validate the district’s budget assumptions, including school closure and staffing reductions. Because of ongoing economic uncertainty and continuing state budget reductions, the district determined that reorganization, including school closure, should be considered as an option in meeting operational reductions. Because this type of closure can be politically difficult and disruptive to communities and to the lives of students, families, staff and administration, the district should consider this issue carefully, prepare thoroughly, and enter into a process that is defined, and open to the public. On March 13 2008, the governing board approved a resolution designating an additional 7% reserve, for a total level of 10%. However, this action was not specified in board policy or admin- istrative regulation. On May 10, 2011, the board adopted Resolution No. 1301 (Resolution to Adopt Minimum Fund Balance Policy), which among other things, established $12 million as the amount necessary for a reserve for economic uncertainties. The resolution states that a reserve of this level “is prudent to protect the district from the effects of fluctuations in property taxes to which Basic Aid districts such as this district are vulnerable.” The district is confronted with significant challenges, including declining enrollment, downturns in the state and federal economies, and decreasing local property tax value. While establishing a reserve for economic uncertainties equal to half the district’s total general fund expenditures is a worthwhile goal, it is unrealistic in this economic environment. Before the adoption of the fiscal year 2012-13 budget, the district should revisit Resolution No. 1301 and establish a minimum reserve level in excess of the state minimum recommended level, but not greater than the current- year differential, between a district’s basic aid revenue and the state’s deficited revenue limit guarantee. The district budgets more than three percent of the total general fund expenditures in the routine restricted maintenance account (RRMA). The district also receives its deferred maintenance apportionment from the state directly in the deferred maintenance fund. Although FCMAT recognizes the district’s effort to preserve the community’s investment in its capital facilities, operational challenges may require consideration of every means of becoming operationally efficient. This may include reducing the amount of funding spent on maintenance and deferred maintenance in the short term. There is always a premium or priority when districts are evaluating educational spending for unrestricted or general purpose revenue due to the continued reductions of funding from the state. Therefore, best practice dictates that restricted revenue sources should be appropriately exhausted before the unrestricted general fund is required to pay for expenditures that could be otherwise legitimately paid for with categorical or restricted funds. For this reason, categorical funding should be spent in the year it is earned whenever possible. The district decreases revenues and expenditure budgets at second interim to reflect the amount it believes can actually be spent in the fiscal year instead of allowing the budget to reflect the actual total available revenue. The district should review its categorical programs to ensure that restricted dollars are being used to the greatest extent possible to avoid spending unrestricted dollars while restricted dollars are available, and to ensure that time limits for the deferred revenue or fund balance are not violated. pluMas uniFied school district 4 EXECUTIVE SUMMARY Fiscal crisis & ManageMent assistance teaM 5 ENROLLMENT PROJECTIONS Findings and Recommendations Enrollment Projections Because declining enrollment is the most common reason for considering school closure, it is useful to review the district’s historical enrollment patterns to estimate enrollment decline in the near future. FCMAT used the cohort survival technique to project the district’s enroll- ment. Cohort survival groups students by grade level upon entry and tracks them through each year they stay in school. This method evaluates the longitudinal relationship of the number of students passing from one grade to the next in the subsequent year. In doing so, it more closely accounts for retention, dropouts, and new and departing students grade by grade. Percentages are basically calculated from the historical enrollment data to determine a reliable percentage of increase or decrease in enrollment between any two grades. For example, if 100 students enrolled in first grade in 2010-11 and that number increased to 104 in second grade in 2011-12, the survival would be 104%, or a ratio of 1.04. Such ratios are calculated between each pair of grades or years in school over several recent years. The ratios used are the key factors in the reliability of the projections given the validity of the data at the starting point. Each ratio collectively encompasses the variables that could possibly account for an increase or decrease in the size of a grade cohort as it moves on to the next grade. The process of projecting kindergarten enrollment differs from other grades because little data is available regarding the presence of four- and five-year-old children that may enroll in the district the following year. The industry standard for projecting kindergarten enrollment is to identify the percentage of countywide live births that enroll in the district five years later. Based on this analysis, approximately 91% of countywide births become kindergartners five years later, based on a four-year average. Assuming that this percentage holds true for the next four years, the district will have kindergarten enrollments of 169, 159, 140, and 155, for fiscal years 2012-13, 2013-14, 2014-15 and 2015-16, respectively as illustrated in the table below: Kindergarten Projection Percent Kindergarten Actual of Births Average Year Births Year Kindergarten Five Years Later Percentage Actuals 0.91 2003 180 2008 175 0.9722 2004 173 2009 141 0.8150 2005 176 2010 151 0.8580 2006 172 2011 171 0.9942 Projection 2007 186 2012 169 2008 175 2013 159 2009 154 2014 140 2010 170 2015 155 pluMas uniFied school district 6 ENROLLMENT PROJECTIONS Enrollment can be projected four years into the future by using four years of historical enroll- ment data, employing the cohort survival method, and by kindergarten class correlation. Projections by school and grade level are attached as Appendix C to this report. Districtwide enrollment projections are follows: Year 2012-13 2013-14 2014-15 2015-16 Enrollment 886 839 820 818 Yearly Enrollment 890 880 870 860 850 840 830 820 810 800 2012-13 2013-14 2014-15 2015-16 The four year K-6 enrollment projection shows a subtle decline in K-6 enrollment, although enrollment at Taylorsville Elementary School seems to be declining faster than the rest of the K-6 student population. However, the enrollment forecast for the seventh- through 12th-grade level anticipates more aggressive decline, particularly at Chester Junior/Senior High School, where projections indicate the student population will decrease to 155 students by fiscal year 2015-16. . Any enrollment forecast has inherent limitations because it is based on certain criteria and assumptions instead of exact calculations. Limitations include the accuracy of baseline data, unpredictable trends affecting residential housing, unanticipated changes in enrollment trends, and changing state, federal and local economic conditions. Therefore, the forecasting model should be viewed as a trend based on certain criteria and assumptions instead of a prediction of exact numbers. To maintain the most accurate and meaningful data, enrollment projections should be updated regularly. By comparing actual enrollment with projections, the district should be able to identify whether enrollment decline will signal the need for school consolidation. Many factors drive the decision for school districts to consider school consolidation. However, demographics are generally the starting point for this discussion; the district should consider adopting a board policy that identifies enrollment thresholds at each school site that would trigger the need for the board to consider school closure. Fiscal crisis & ManageMent assistance teaM 7 ENROLLMENT PROJECTIONS Recommendations The district should: 1. Regularly prepare and update enrollment projections by school. 2. Monitor projections and actual enrollment to identify where a school or schools may need to be consolidated sometime in the future. 3. Consider adopting a board policy that identifies enrollment thresholds at each school site that would trigger the need for the board to consider school closure. pluMas uniFied school district 8 ENROLLMENT PROJECTIONS Fiscal crisis & ManageMent assistance teaM 9 BASIC AID STATUS Basic Aid Status Most California school districts are funded by a combination of local property taxes and state aid through a mechanism known as the revenue limit. This is the amount of money a school district can collect annually for general purposes from local property taxes and state aid. Each school district has a unique revenue limit. Nearly 125 California school districts are basic aid districts. The term basic aid is derived from the California State Constitution and its provision that requires the state to provide school districts with minimum state aid. In these districts, local property tax revenues exceed the district’s revenue limit entitlement. Four key characteristics will result in a district moving into basic aid status. The first is that the school district has a very low statutory revenue limit. As a result, as assessed valuation increases, property taxes exceed the statutory revenue limit threshold. The second characteristic is when a school district has a combination of declining enrollment and sustained growth in assessed valua- tion. As a district’s enrollment declines, so does its overall revenue entitlement. If the district has a corresponding increase in assessed valuation, it may become a basic aid district. The third char- acteristic is high district property tax values, such as districts that have oil wells or nuclear power plants within their boundaries. Finally, as the state applies a deficit factor to a district’s revenue limit, the revenue limit entitlement is reduced. If the revenue is decreased so that the amount of property taxes collected by a school district exceeds its revenue limit entitlement, a district can be deficited into basic aid status. This is the case with the Plumas Unified School District. Although the district did not obtain basic aid status because of the revenue limit deficit, it will soon remain in basic aid status solely as a result of the revenue limit deficit. Revenue Limit/Basic Aid Projection and Reserve All California school districts are required to maintain a reserve for economic uncertainties. This money is set aside for major unforeseen expenses or revenue shortfalls. The state requires districts to maintain a reserve of between 2% and 5% of their general fund expenditures (after deducting transfers out and other sources/ uses). The Plumas Unified School District is required to meet the state minimum recommended reserve level of three percent. However, many districts should and do maintain reserves of more than three percent. Many basic aid districts maintain a reserve equal to the current-year differential between a district’s basic aid revenue and the state’s revenue limit guarantee. This reserve level is generally sufficient to fund a three-to-five-year transition or “soft landing” back to revenue limit funding. On March 13 2008, the governing board approved a resolution designating an additional 7%, for a total reserve level of 10%. However, this board-designated total reserve was not specified in board policy or administrative regulation. On May 10, 2011, the board adopted Resolution No. 1301 (Resolution to Adopt Minimum Fund Balance Policy), which among other things, established $12 million as the amount necessary for a reserve for economic uncertainties. The resolution states that a reserve of this level, “is prudent to protect the district from the effects of fluctuations in property taxes to which Basic Aid districts such as this district are vulnerable.” Significant economic changes at the state and local levels have occurred since the district first became funded through basic aid. FCMAT analyzed the assessed property valuation over the past four years. Using information presented in form J-29 B, the Report of Actual Amount of Taxes to Be Collected and Distributed for the Fiscal Year, FCMAT identified the four-year decrease in assessed valuation as 16.25% with year-over-year decreases in the four to seven percent range, as illustrated in the table below: pluMas uniFied school district 10 BASIC AID STATUS 07-08 $18,548,659.00 08-09 $19,577,869.00 09-10 $18,841,703.00 10-11 $17,471,564.00 96.24% 11-12 $16,396,627,00 92.73% 4 year 83.75% 93.85% 16.25% It is anticipated based on historical trends that property taxes will continue to decrease in the near future at the rate of six percent per year. During the same time, the deficit for school districts funded through the revenue limit has increased to 20.602 %, decreasing the revenue limit funding for basic aid districts. Calculating the district’s revenue limit for future years can help determine whether it will remain in basic aid status or transition back to the revenue limit funding. These calculations examine the relationship between district attendance and state cost-of-living adjustments and/or deficits related to the revenue limit entitlement, and the increase or decrease in district property taxes for basic aid school districts. In fiscal year 2011-12, the district’s deficited revenue limit entitle- ment was $12,578,527 . Extrapolating the decreasing value of property taxes and applying the state revenue limit deficit factor as illustrated on the School Services of California Financial Dartboard, FCMAT projects that the differential between the district’s basic aid revenue and the state’s revenue limit guarantee will be $2,878,655. The district has significant challenges, including declining enrollment, downturns in the state and federal economies and decreasing local property tax value. Establishing a reserve for economic uncertainties equal to half the district’s total general fund expenditures, while a worthwhile goal, is unrealistic in this economic environment. Before adoption of the fiscal year 2012-13 budget, the district should revisit Resolution No. 1301 and establish a minimum reserve level in excess of the state minimum recommended level, but not greater than the current-year differential, between a district’s basic aid revenue and the state’s deficited revenue limit guarantee. Recommendations The district should: 1. Reduce the reserve minimum reserve requirement to the current-year differ- ential between a district’s basic aid revenue and the state’s deficited revenue limit guarantee. 2. Adjust the minimum reserve requirement annually to a level that it is in excess of the state minimum recommended level, but not greater than the current-year differential between a district’s basic aid revenue and the state’s deficited revenue limit guarantee. Fiscal crisis & ManageMent assistance teaM 11 MULTIYEAR FINANCIAL FORECAST Multiyear Financial Forecast FCMAT’s initial overview included a preliminary review of the district’s 2010-11 unaudited actuals and the 2011-12 second interim financial report. The review included a fiscal analysis of the projected revenues, expenditures, transfers and components of the ending fund balance for all funds. The district’s historical enrollment has decreased and is projected to continue declining for the current and two subsequent fiscal years. The district is funded through the basic aid funding model. However, property taxes have decreased by 16.25% over the last four years with year-over-year decreases in the four to seven percent range. It is anticipated that property taxes will continue to decrease in the near future at the rate of six percent per year based on current trends Because of the rapid decrease in property tax values, the district should exercise extreme caution regarding budgetary issues such as negotiations, staffing and deficit spending to ensure its fiscal solvency. Diligent planning can enable the district to more clearly understand its financial objec- tives and strategies to sustain financial solvency. The district should continuously update the budget as new information becomes available from within the district or from other funding and regulatory agencies. In developing and implementing the multiyear financial projection (MYFP), the district’s primary objective is to achieve and sustain a balanced budget, improve academic achievement and maintain local governance. The MYFP will identify specific planning milestones that will assist the district. The MYFP goal of sustaining a balanced budget will be extremely difficult because of decreasing property values and the conditions of the state and federal economies. The MYFP contains several recommendations that serve as a blueprint as the district works to sustain a balanced budget. Major recommendations regarding enrollment and average daily attendance, routine restricted maintenance, contributions to restricted programs, other funds, and basic aid/revenue limit status are presented in the MYFP. Any forecast of financial data has inherent limitations, including unanticipated changes in the enrollment trends and changing economic conditions on a state and local level. Therefore, the budget forecasting model should be evaluated as a trend based on certain criteria and assump- tions instead of a prediction of exact numbers. The projection should be updated at each interim financial reporting period to maintain the most accurate data. Multiyear Forecast Assumptions Assembly Bill (AB) 1200 (1991) defines a system of fiscal accountability for school districts and county offices of education to prevent financial insolvency. AB 2756 (2004) further strengthened the financial accountability and oversight used to monitor the fiscal position of school districts and county offices. These laws required multiyear financial projections (MYFPs) to be a part of districts’ budget reporting process and required districts to identify whether they are able to maintain financial solvency for the current and two subsequent fiscal years. Last year, the governor signed AB 114, which changed this requirement for fiscal year 2011-12. The bill states: “For the 2011-12 fiscal year, the school district shall not be required to demonstrate that it is able to meet its financial obligations for the two subsequent fiscal years.” However, in letter to the California Assembly, the governor supported prudent decision-making at the local level and stated, “AB 114 does not interfere with these local school board decisions. School boards should take all reasonable steps to balance their budgets and maintain positive cash balances.” pluMas uniFied school district 12 MULTIYEAR FINANCIAL FORECAST MYFPs are necessary for decision-making and to project the district’s future fiscal status. A district’s management should use MYFPs regularly to evaluate how current decisions and local factors will affect the district, with the objective of achieving the district’s goals while maintaining a balanced budget and a sustainable fiscal plan. It is also best practice to use MYFPs to help the district identify trends, analyze the effects of past decisions, and help align the district’s funds with its goals FCMAT reviewed the district’s budget assumptions to validate the 2011-12 second interim financial report and the 2012-13 and 2014-15 multiyear financial projections. Budget assump- tions depict conservative economic factors and the estimates addressed in the governor’s budget proposal presented in and outlined by School Services of California in its most recent financial dartboard. Multiyear Financial Projection Tool FCMAT used its Budget Explorer Web-based software to create the district’s MYFP. The software was designed for California school districts and is available free to local educational agencies (LEAs). Budget Explorer allows school districts to create and update financial projections by interfacing with the state’s Standardized Account Code Structure (SACS) software or importing data directly from a district’s financial system. With its comprehensive modeling capabilities, multiyear finan- cial projections can be produced efficiently, accurately and more rapidly than with conventional spreadsheets. Budget Explorer can be used to make more informed budget decisions and incor- porate educational goals and objectives into multiple financial scenarios. The MYFP used in this report will be available to the district online upon completion of the report. The projection should be viewed comprehensively and the district should determine the compounding effects that using any or all of the unappropriated fund balance will have on the projection. The district multiyear financial projection developed by FCMAT does not include annual cost-of-living adjustments (COLA) for employee compensation. In the forecast, the district included adjustments to local property taxes and state funding sources, salary adjustments for step-and-column increases, statutory benefit increases, and application of the consumer price index in supply and equipment categories. State Budget 2011-12 The 2011-12 California state budget was approved by the governor on June 30, 2011, becoming only the sixth on-time budget in the last 20 years. The timeliness of the budget was made possible by Proposition 25, passed in November 2010, which allows the budget to be adopted by the legislature with a simple majority vote. The budget includes the following assumptions, triggers and actions: • Assumes an increase of $4 billion in general fund revenues from the May revision. • Triggers a decrease to public education if revenues fall more than $2 billion less than the revenue forecast. • Authorizes a shorter school year (subject to collective bargaining) if the decreases mentioned above are triggered. • Reinstates $2.1 billion in deferrals as proposed in the January budget proposal. Fiscal crisis & ManageMent assistance teaM 13 MULTIYEAR FINANCIAL FORECAST • Requires districts to budget and project the same level of revenue per ADA as received in the 2010-11 fiscal year. • States that districts will not be required to demonstrate fiscal solvency past the current budget year. • Extends SBX3 4 categorical flexibility for two additional years and provides a one-year extension of the continuous appropriation for class size reduction (CSR). • Suspends the August 15 layoff window for 2011-12. Flexibility provisions are to continue, including the following: • Categorical Flexibility SBX3 4 authorizes complete flexibility of several categorical programs for any educational purpose through 2014-15. • K-3 CSR SBX3 4 established a new schedule of reduced funding penalties. This schedule has been extended through 2013-14. • Routine Restricted Maintenance Account Contribution The contribution to the routine restricted maintenance account (RRMA), required for LEAs participating in the state school facility program, has been eliminated through 2014-15. • Deferred Maintenance Program (DM) DM funding is unrestricted and available for district purposes. The local matching contribution normally required as a condition of eligibility for the deferred maintenance basic grant funding is eliminated for 2008-09 through 2014-15. Multiyear Financial Projection Assumptions FCMAT prepared the MYFP using the adjusted base year budget, budget assumptions from the district’s 2011-12 budget, and School Services of California’s (SSC’s) Financial Dartboard assumptions updated in January 2012. FCMAT’s MYFP excludes any future staffing changes and salary adjustments not in effect or confirmed at the time of the review. When building the multiyear projection, FCMAT did the following: • Compared certificated, classified and management salary and benefit information budgeted at second interim to position control records and actual year-to-date salary expense activity. FCMAT adjusted the future year budgets based on variances found in the base year budget. • Reviewed internal and third party support documentation to verify the district’s current year revenue and project future years. FCMAT adjusted revenues as necessary to align with the documentation and projected future years based on the SSC dartboard. • Reviewed the district’s actual revenue and expenditure detail for each resource and major object code to identify encroachment and carryover. FCMAT adjusted in the general fund as necessary to reflect their impact. The following table shows the financial assumption factors included in the projection years: • This file was created from the source data received from the district. The salaries/ benefits review includes columns listing prior year unaudited actuals, approved, revised; second interim budgets and actual year-to-date expenditures of as March 31, 2012. A column was added to list the data from the district’s position control file, with separate pluMas uniFied school district 14 MULTIYEAR FINANCIAL FORECAST columns reflecting a three-month payroll average (January 2012 to March 2012) from the detail general ledger transaction report file to determine the reasonableness of the second interim budget. A similar format was used to analyze the salaries/benefits for the restricted resources along with the analysis of expenditures for supplies, other services and outgo. o General fund unrestricted 1000_3999 o General fund restricted 1000_3999 o General fund unrestricted 4000_7999 o General fund restricted 4000-7999 o All funds transfers IN_OUT • General fund 1000-3999 FCMAT – Detail transaction general ledger postings for salaries/benefits along with summary pivot tables listing the three-month postings for the following o GF Unrestricted o GF Restricted • Budget vs. actuals FCMAT ALL FUNDS – Copy of the district’s original file with summary pivot tables for the following: o General fund unrestricted_OBJ4 (objects 1000-8999) o General fund restricted_OBJ4 (objects 1000-8999 – by Resource) o Contributions from unrestricted o Other funds_OBJ4 o All funds transfer IN-OUT o Distributed objects (objects 4319/4399 & 5819/5899 by resource) o Budget vs. actuals (district detail data) • Item 24 – Position control – The district’s position control file. Pivot tables from this file were used to create the column in the GF Budget Review FCMAT file: o GF unrestricted salaries o GF restricted salaries o GF 3000 object benefits o Scattergram certificated o FCMAT (working detail – copy of district’s raw data) o Second interim summary (district’s original data) • Retirees – This is the district’s original file with information on retiree cost – Objects 3700s in response to a question regarding how the budget was developed. Fiscal crisis & ManageMent assistance teaM 15 MULTIYEAR FINANCIAL FORECAST Adjustments posted on Budget Explorer are: o 2% - Step movement for certificated (validated on an independent review, moving cur- rent staff down on the salary/schedule), o 2% - Step movement for classified could not be verified by FCMAT, no change on health/welfare (district capped at $11,060) Unrestricted general fund o Board Resolution #1322, a reduction of 29.5 FTE teachers @ $56,075 average salary, based on an independent review of 2011/12 certificated staff listed on the district’s posi- tion control file. The adjustment includes $264,674 of statutory benefits (16%), and $326,270 of health welfare benefits @ $11,060 per FTE. Restricted General Fund • Board Resolution #1322, a reduction of 3.0 FTE teachers @$56,075, along with $26,916 of statutory benefits and health welfare of $33,180. • Minor adjustments totaling $37,781, posted in the current year to salaries/benefits to cover projected expenditures that exceed the second interim budget for resources: o 3010 – Title I o 3385 – S/E IDEA early intervention o 3550 – Vocational programs o 7090 – Economic impact aid o 9010 – Other local resources • FCMAT adjusted budget lines proportionate to ADA, staffing, and other influencing factors. • FCMAT further assumed that the district’s ongoing costs such as utilities, contributions to special education and transportation, and routine repair will continue. Base Year Budget Adjustments FCMAT reviewed the district’s 2011-12 second interim budget and compared it with position control, budget reports, and the year-to-date general ledger to ensure the accuracy of the current year budget. FCMAT also examined district documents to develop a baseline and future assumptions for the MYFP, including the following: • Financial system budget comparative reports. • Financial summary reports showing general ledger balance sheet accounts. • Revenue limit worksheets, including all supporting schedules for 2011-12. • Historical enrollment information, including California Basic Educational Data System (CBEDS) data, for the current and prior fiscal years, and projections for the subsequent two years. • Period one (P-1), period two (P-2), and annual attendance reports. pluMas uniFied school district 16 MULTIYEAR FINANCIAL FORECAST • Identification of any one-time revenues (including American Recovery and Re- investment Act (ARRA) federal funds) and expenditures included in the 2011-12 second interim budget. • Long-term debt schedules. • Current collective bargaining agreements for all employee groups. • AB 1200 disclosure documents for the most recent salary settlement for all em- ployee groups. • Information on the health and welfare cap adjustments as stated in the collective bargaining agreements. • Independent audit reports for fiscal years 2009-10 and 2010-11. FCMAT then adjusted the budget for the end-of-year revenues and expenses based on this evaluation to create the base year budget for the MYFP. FCMAT’s entire multiyear projection is attached as Appendix A to this report. The following tables highlight the differences between the district’s second interim budget and FCMAT’s calculation of the base year budget: Unrestricted District FCMAT Name Object Code 2011 - 12 2011 - 12 Diff + / - Revenues Revenue Limit Sources 8010 - 8099 $15,107,476 $15,107,475 ($1) Federal Revenues 8100 - 8299 $1,177,902 $1,355,914 $178,012 Other State Revenues 8300 - 8599 $920,148 $866,313 ($53,835) Other Local Revenues 8600 - 8799 $124,565 $124,565 $0 Total Revenues $17,330,091 $17,454,267 $124,176 Expenditures Certificated Salaries 1000 - 1999 $7,314,697 $7,314,697 $0 Classified Salaries 2000 - 2999 $1,613,651 $1,613,651 $0 Employee Benefits 3000 - 3999 $3,994,476 $3,994,476 $0 Books and Supplies 4000 - 4999 $481,154 $508,269 $27,115 Services and Other Operating 5000 - 5999 $3,423,399 $3,423,399 $0 Capital Outlay 6000 - 6900 $8,500 $8,500 $0 Other Outgo 7000 - 7299 $23,016 $23,016 $0 Direct Support/Indirect Cost 7300 - 7399 ($234,434) ($332,653) ($98,219) Debt Service 7430 - 7439 $135,863 $135,863 $0 Total Expenditures $16,760,322 $16,689,218 ($71,104) Excess (Deficiency) of Revenues Over Expenditures $569,769 $765,049 $195,280 Other Financing Sources\Uses Interfund Transfers In 8900 - 8929 $0 $0 $0 Interfund Transfers Out 7600 - 7629 $1,051,256 $1,051,256 $0 All Other Financing Sources 8930 - 8979 $0 $0 $0 Fiscal crisis & ManageMent assistance teaM 17 MULTIYEAR FINANCIAL FORECAST All Other Financing Uses 7630 - 7699 $0 $0 $0 Contributions 8980 - 8999 ($2,951,419) ($2,999,364) ($47,945) Total Other Financing Sources\Uses ($4,002,675) ($4,050,620) ($47,945) Net Increase (Decrease) in Fund Balance ($3,432,906) ($3,285,571) $147,335 Fund Balance Beginning Fund Balance 9791 $8,870,356 $8,870,356 $0 Audit Adjustments 9793 $0 $0 $0 Other Restatements 9795 $0 ($799) ($799) Adjusted Beginning Fund Balance $8,870,356 $8,869,558 ($799) Ending Fund Balance $5,437,450 $5,583,987 $146,536 NOTE: The district’s beginning fund balance does not match the 2011/12 General Fund Balance reported on the auditor’s report and required a negative adjustment of $798.82 to match the audit report. Restricted District FCMAT Name Object Code 2011 - 12 2011 - 12 Diff + / - Revenues Revenue Limit Sources 8010 - 8099 $349,707 $349,707 $0 Federal Revenues 8100 - 8299 $1,880,721 $2,155,959 $275,238 Other State Revenues 8300 - 8599 $3,324,968 $3,417,941 $92,973 Other Local Revenues 8600 - 8799 $352,101 $352,101 $0 Total Revenues $5,907,497 $6,275,708 $368,212 Expenditures Certificated Salaries 1000 - 1999 $1,678,633 $1,706,933 $28,300 Classified Salaries 2000 - 2999 $2,251,838 $2,255,738 $3,900 Employee Benefits 3000 - 3999 $1,920,450 $1,926,031 $5,581 Books and Supplies 4000 - 4999 $1,062,560 $1,071,336 $8,777 Services and Other Operating 5000 - 5999 $958,160 $955,487 ($2,673) Capital Outlay 6000 - 6900 $1,023,759 $1,023,759 $0 Other Outgo 7000 - 7299 $0 $0 $0 Direct Support/Indirect Cost 7300 - 7399 $234,434 $332,653 $98,219 Debt Service 7430 - 7439 $0 $0 $0 Total Expenditures $9,129,834 $9,271,937 $142,103 Excess (Deficiency) of Revenues Over Expenditures ($3,222,337) ($2,996,229) $226,109 Other Financing Sources\Uses Interfund Transfers In 8900 - 8929 $33,957 $33,957 $0 Interfund Transfers Out 7600 - 7629 $20,000 $20,000 $0 All Other Financing Sources 8930 - 8979 $0 $0 $0 All Other Financing Uses 7630 - 7699 $0 $0 $0 Contributions 8980 - 8999 $2,951,419 $2,999,364 $47,945 Total Other Financing Sources\Uses $2,965,376 $3,013,321 $47,945 Net Increase (Decrease) in Fund Balance ($256,961) $17,093 $274,054 Fund Balance Beginning Fund Balance 9791 $607,569 $607,569 $0 pluMas uniFied school district 18 MULTIYEAR FINANCIAL FORECAST Audit Adjustments 9793 $0 $0 $0 Other Restatements 9795 $0 $0 $0 Adjusted Beginning Fund Balance $607,569 $607,569 $0 Ending Fund Balance $350,608 $624,661 $274,054 Federal and State Revenue FCMAT reviewed the district’s current consolidated application (Con App), grant award letters, California Department of Education’s website, and other source documents to verify revenues. FCMAT also reviewed funds received through March 31, 2012, the unspent and remaining one- time funds, and the prior year deferred revenue and carryover. As a result of this review, FCMAT made significant adjustments to increase the budgeted revenue while maintaining a conservative estimate of funding. The following table summarizes these revenue changes: Adjustment Resource Amount Inc/ # Description (Dec) Comment/Source Unrestricted Resources Federal 0000 K-3 Class Size Reduction (45,027) Provisional apportionment amount 0000 All Other Federal 178,012 Actual MAA revenue received to date State 0000 All Other State ($35,923) CDE Categorical Consolidation #1-5 1100 Lottery: Unrestricted 27,115 SSC dartboard $117.25 per funded ADA District budgeted at $110 per funded ADA Restricted Resources Federal 4035 NCLB: Title II, Part A, Teacher Quality 149,877 Preliminary entitlement plus carryover 4201 NCLB: Title III, Immigrant Education Prog 1,234 MOU with Tehama Co. Dept of Ed. 5810 Other Federal - Storrie Fire Restoration 124,128 Adjust to entire amount of carryover State 6010 After School Learning (ASES) 18,803 Grant Award notification CDE website 6300 Lottery: Instructional Material Realignment 13,399 SSC dartboard $23.25 per funded ADA District budgeted at $16.50 per ADA 6500 Special Education 33,799 Actual apportionment received 7090 Economic Impact Aid (EIA) 11,655 CDE apportionment advice 7230 Transportation: Home to School 15,317 April 2012 Certification Local Revenue FCMAT reviewed local revenues including rentals, interest and other local revenues. Local revenues were deemed to be reasonable and to reflect current year receipts and a reasonable expectation for the collection of additional revenues. Fiscal crisis & ManageMent assistance teaM 19 MULTIYEAR FINANCIAL FORECAST Salaries and Benefits Salary and benefits expenses account for approximately 77% of the district’s total expenses for 2011-12. FCMAT reviewed and used position control, monthly payroll records, and the district’s general ledger data through March 31, 2012 to help project the total cost of salary and benefits for fiscal year 2011-12. Supplies, Operating Costs, Capital Outlay, and Other Outgo FCMAT reviewed expenditures and encumbrances for supplies, operating costs, services, capital outlay and other outgo through March 31, 2012. Unrestricted Revenues Revenue Limit The district will experience a significant decrease in its unrestricted federal revenues next year because this is the last year of forest reserve funds, which added $1,176,552 in these revenues to the 2011-12 budget. Restricted Revenues There is always a premium on unrestricted or general purpose revenue. Therefore, best practice dictates that restricted revenue sources should be appropriately exhausted before the unrestricted general fund is required to pay for expenditures that could be otherwise legitimately paid for with categorical or restricted funds. For this reason, categorical funding should be spent in the year it is earned whenever possible. In some cases, there is a plan for carryover to be used for a large future purchase. These types of exceptions should be approved by a district’s administration, and sites should understand that carryover of large restricted balances is an exception. In the case of one-time revenues that allow for multiyear expenditures, carryovers are appropriate as long as the money is completely spent in the allowable timeframe. However, in the case of ongoing revenues, it is expected that current year awards will be spent on current-year students. Most federal funding requires that the funds be spent within 27 months of the award. Findings A review of the district’s restricted revenues found that four ongoing resources had carryovers or restricted ending balances in excess of the current year entitlement. These four are as follows: Carryover per Current Year Entitlement/ Resource Title J-390 Apportionment 4035 Title II, Part A, Teacher Quality 138,047 132,587 4201 Title III, Immigrant Ed. Program 3,760 1,100 4203 Title III, Limited English Proficiency 9,239 8,759 7090 Economic Impact Aid 166,676 134,426 Some resources, such as the After School Learning & Safe Neighborhood Partner (ASES – resource 6010) do not allow for carryover, and unspent funds must be returned to the state. According to the J-390, the district had an unused grant award of $29,774 for fiscal year 2010-11 and must return this money to the state. Attendance was lost in the ASES program pluMas uniFied school district 20 MULTIYEAR FINANCIAL FORECAST because of a competing ASES program at the charter school. The district will experience a $62,925 voluntary reduction in its ASES program next year, down to $133,050 from this year’s $195,975. Additionally, the district had to forfeit $2,222 of its federal grant for Indian educa- tion, resource 4510 in fiscal year 2010-11. The district decreases revenues and expenditure budgets at second interim to reflect the amount it believes can actually be spent in the fiscal year rather instead of allowing the budget to reflect the actual total available revenue. This practice may compound the carryover problem by making it appear that fewer funds are available than is actually the case. In these uncertain economic times, the district should review its categorical programs to ensure that restricted dollars are used to the greatest extent possible to avoid spending unrestricted dollars while restricted dollars are available and to ensure that time limits for the deferred revenue or fund balance are not violated. The district should take advantage of the federal flexibility between NCLB resources. It can transfer up to half the entitlement for resource 4035 Title II, Part A, Teacher Quality to resource 3010 Title I, Part A. Since the district has large carryovers in resource 4035 and inadequate funds in resource 3010 to meet its needs, this transfer would be beneficial. Recommendations The district should: 1. Continue to monitor expenditure patterns and make timely budget adjust- ments to avoid deficit spending. 2. Review categorical programs with large carryover, deferred revenue or fund balances to ensure that restricted dollars are used to the greatest extent possible. 3. Formulate a spending plan for restricted revenues to spend the current year award on current year students. 4. Reflect the actual available revenues in the district’s restricted resources instead of only the amount it anticipates can be spent in the current year. 5. Ensure that restricted dollars are spent within the prescribed time limits established by law and/or guidelines. Financial Analysis and Cost Savings For both revenue limit and basic aid funded school districts, operating costs do not decrease exactly in proportion to the decrease in property taxes for basic aid districts, or state aid in revenue limit districts because of declining enrollment. This dilemma was probably best illus- trated in the California Budget Project’s “School Finance Facts” published in November of 2008, which said the following: Some district costs are related to enrollment, such as staff, salaries and supplies. Other district costs are fixed, such as facilities, transportation services and retiree health care benefits… Fiscal crisis & ManageMent assistance teaM 21 MULTIYEAR FINANCIAL FORECAST Some examples are as follows: • The cost to transport 50 students is the same as the cost to transport 70, presuming one bus and one driver are used. • There is no significant difference in the cost of making 150 lunches and making 125 lunches. • There is no cost difference for a custodian to clean a room that houses 23 students and a room that houses 30 students. Findings Contributions: California school districts do not receive sufficient revenue to cover the costs of appropriately operating a number of categorical programs. The major programs are special educa- tion, routine restricted maintenance, and transportation. The amount the district transfers from unrestricted funds to support these programs is referred to as a contribution. The total amount of contributions in the district’s budget has increased each year as program needs have continued to outpace revenues. The total amount of contributions for the 2011-12 fiscal year are estimated at $2,906,710.81. The largest of these are contained in resource 6500 (special education), resource 7230 (home-to-school transportation) and resource 8150 (routine restricted maintenance account). The transfer to Title I, Part A is from Title II, not unrestricted resources. Program Description Resource Code Title I, Part A 3010 66,294.00 Special Education Pre-school 3315 $0.00 Special Education Early Intervention 3385 $4,408.00 NCLB Title II 4035 ($66,294.00) Child Nutrition 5310 $105,288.86 Special Education 6500 $1,104,174.25 Home to School Transportation 7230 $894,521.70 Routine Restricted Maintenance Acct 8150 $798,318.00 $2,906,710.81 Special Education: One way to maximize federal special education funds is to use them to pay for the salaries and benefits of regular classified employees who are covered by Public Employees’ Retirement System (PERS). With this approach, the district saves the portion of PERS recaptured through the revenue limit back to the state (known as the PERS reduction) for classified employees charged to federal special education dollars. The district appropriately maximizes the allocation of classified salaries and benefits to this funding source to reduce the cost of the PERS Reduction. K-3 Class Size Reduction (CSR): The State Account Code Structure (SACS) resource code for K-3 CSR is 1300, although its use is optional. The district uses a cost center in the unrestricted general fund to record the revenue for the K-3 CSR program, but does not use the cost center for the related expenses. Best practice dictates that expenses, including salary, benefits, and substitute costs, should follow the revenue sources so that the true cost of a program can be measured. Transportation: State funding for this program is insufficient to cover the costs of operation, so the district implemented a transportation fee for students who choose to ride the bus to and from school. This fee is deposited in fund 15, pupil transportation equipment fund, for fleet replacement. pluMas uniFied school district 22 MULTIYEAR FINANCIAL FORECAST Food Service: The district accounts for the food service program using a separate resource in the general fund. This requires the general fund to carry a higher reserve level for economic uncer- tainties. The district should consider establishing a separate cafeteria fund to reduce the level of the required reserve. In a report on Plumas Unified issued in October 2005, FCMAT pointed out that the total could be reduced by moving the food service program account to a separate cafeteria fund. Routine Restricted Maintenance Account The district has participated in the state School Facilities Program. Under this program, Education Code Section 17070.75 (2) requires a routine restricted maintenance account (RRMA) resource to be established in the general fund; however, this requirement is suspended through 2014-15. Beginning with the 2015-16 fiscal year, the district will need to set aside 3% of its total general fund budget expenditures including other financing uses for the next 20 years to maintain its school facilities. Any amounts unexpended from the RRMA at year’s end will be designated as a restricted ending balance. Education Code Section 17070.77(b) defines “major maintenance” as follows: …all actions necessary to keep roofing, siding, painting, floor and window coverings, fixtures, cabinets, heating and cooling systems, landscaping, fences, and other items designated by the governing board of the school district in good repair. The California Department of Education’s California School Accounting Manual (CSAM), Procedure 701-16, defines plant maintenance as follows: …those activities that are required to repair, restore, or renovate school property, including grounds, buildings, site improvements, building fixtures, and service systems. Direct charges to the plant maintenance program include salaries of directors and supervisors of maintenance, carpenters, painters, electricians, plumbers, maintenance clerks, and similar employees; employee benefits for all employees in this program; necessary materials and supplies; rental and replacement of plant maintenance equip- ment; contracts for repairing, restoring, or renovating the grounds, buildings, or equipment, including regarding sites and repairing retaining walls, walks, driveways, sprinkler systems, and playground apparatus or equipment; reseeding of lawns; repainting; repairs to or replacement of roofs, walls, heating and air-conditioning units and electrical and plumbing installations; repairs to building fixtures; resurfacing and refinishing of floors; movement of movable walls or partitions; and acquisition and replacement of related equipment. The definition of maintenance is further defined in Part II of the CSAM Function chapter as follows: Activities involved with repairing, restoring, or renovating school property, including grounds, buildings, site improvements, building fixtures, and service systems. These activities involve major maintenance, such as renovation of the grounds or replacement of a sprinkler system, not day-to-day activities such as lawn mowing. FCMAT’s interpretation of these codes and regulations is that the district can charge any costs associated with maintaining the facilities or grounds to the RRMA, including an indirect cost rate. The CSAM defines indi- rect cost rate as follows: Fiscal crisis & ManageMent assistance teaM 23 MULTIYEAR FINANCIAL FORECAST … those costs of general management (i.e. activities that are for the direction and control of the local educational agency’s [LEA’s] affairs) that are agency wide. General management costs consist of expenditures for administrative activities necessary for the general operation of the LEA (e.g., accounting, budgeting, payroll preparation, personnel management, purchasing and data processing). Also included in indirect costs is a proportionate share of plant maintenance and operations and facilities rents and leases attributable to the administrative activi- ties on the basis of space occupied. Findings The district budgets more than three percent of the total general fund expenditures in the RRMA and receives its deferred maintenance apportionment from the state directly in the deferred maintenance fund. Although FCMAT recognizes the district’s effort to preserve the community’s investment in its capital facilities, operational challenges may require consideration of every means of becoming operationally efficient. This may include reducing the amount spent on maintenance and deferred maintenance in the short term. For example, by charging the routine restricted maintenance account an indirect cost rate, the district can reduce the overall amount of unrestricted funds that must be placed in the account by approximately $46,454. Similarly if the district receipted its deferred maintenance appor- tionment in the general fund and made an inter-fund transfer to the deferred maintenance fund, it could reduce the amount budgeted in the RRMA by a statewide average of .5% or $89,705. In its October 2005 report, FCMAT previously pointed out that, “by charging the routine restricted maintenance account an indirect cost rate, the district can reduce the overall amount of unrestricted funds that must be placed in the account” and recommended that the district “charge an indirect cost rate to reduce the contribution above.” The district still accounts for the food service program using a separate resource in the general fund. Because food service expenditures are made from the general fund, the fund has to carry a higher reserve level for economic uncertainties. FCMAT recognizes that because of the delay in federal reimbursements, temporary loans will need to be made from the general fund to the cafeteria fund so the district can operate in this manner. However, in times of economic austerity, the district should operate as efficiently as possible, including reevaluating what should be included the general fund. The district does not charge an indirect cost rate to resource 6500 special education, presum- ably because this program requires a $1.2 million contribution from the unrestricted general fund. If it charged the allowable indirect cost of $93,164, the district would have to increase this contribution by an equal amount. Therefore, the net effect to the unrestricted general fund would be zero. However, best practice is to calculate and charge the full indirect cost rate to reflect the true cost of the program. The district also charges an indirect cost rate to food services and transportation, and both programs require a contribution from the unrestricted general fund. To be consistent, the special education program should be charged the full indi- rect cost rate. pluMas uniFied school district 24 MULTIYEAR FINANCIAL FORECAST Recommendations The district should: 1. Use resource 1300 to record the expense for the K-3 Class Size Reduction program to accurately identify the actual cost of operation. 2. Make its deferred maintenance contribution from the general fund and reduce the amount it has to contribute to the RRMA by .5%. 3. Charge the RRMA an indirect cost rate and reduce the contribution to the RRMA by a like dollar amount, as previously recommended by FCMAT. 4. Consider establishing a separate cafeteria fund to reduce the level of the required reserve. 5. Calculate and charge the full indirect cost rate to resource 6500 special education. Other Funds Deferred Maintenance - Fund #14 The deferred maintenance fund is used to account separately for state apportionments and LEAs’ contributions for deferred maintenance purposes (Education Code sections 17582–17587). The principal revenue (and other source) accounts in this fund are as follows: • Deferred maintenance apportionment • Interest • Interfund transfers in Expenditures in this fund are for major repairs or replacements under the five-year plan approved by the State Allocation Board (Education Code Section 17582). Findings The February 2009 Budget Act provisions significantly affected the deferred maintenance program. It is included in the categorical flexibility SBX3 4, which authorizes complete flexibility of this program for any educational purpose through 2012-13. This year’s state budget extended the flexibility through 2014-15. The requirement for district matching funds was also eliminated. The sate now allows the deferred maintenance apportionment to be deposited in the unrestricted general fund (resource 0000 – object 8590). However, on September 13, 2011 the district’s governing board approved a resolution to deposit the deferred maintenance apportionment directly in fund 14. The amount of this apportionment for 2011-12 is $89,705. The apportionment could be deposited directly in the general fund and transferred into fund 14 through the RRMA, reducing the overall general fund contribution to restricted resources by the amount of the apportionment. Although the district is not required to make the RRMA contribution, it is best to have this framework in case the requirement is rein- stated. In addition to this apportionment, the board has approved the transfer of an additional $207,000 to fund 14 to fund projects listed on the five-year plan for 2011-12 and complete some of the 2010-11 projects. Fiscal crisis & ManageMent assistance teaM 25 MULTIYEAR FINANCIAL FORECAST The beginning fund balance for this fiscal year as of July 1, 2011 was $878,089, with projected revenue consisting of the state apportionment of $89,705 and interest of $3,000. Expenditures are budgeted at $1,177,794 to fund projects listed on the five-year plan for 2011-12 and to complete some of the 2010-11 projects. In addition to the apportionment, the board approved the transfer of an additional $207,000 from unrestricted funds to cover the estimated expenses and bring the ending fund balance to zero. However, the year-to-date expenditures from this fund as of March 31, 2012 total only $311,518. The total dollar amount of the district’s major summer projects listed below is $426,000 and much of that will be spent in 2012-13 fiscal year. The estimated cost for the individual projects is as follows: C. Roy Carmichael Elementary – Paving project $119,000 Portola High School – Replace siding and windows 57,000 Portola High School – Heating line replacement 25,000 Portola High School – Heating plant replacement 54,000 Taylorsville Elementary – Roof replacement 87,500 Districtwide paving repair and sealing projects 83,500 Total $426,000 Given the total expenditures to date and the total estimated dollar amount of this year’s projects, the $207,000 transfer from unrestricted funds appears to be unnecessary. With the district resolved to continue depositing the state apportionment in fund 14, the fund has an adequate balance to cover expenses for this year and the next few if the district is prudent in choosing projects. The district budgeted an estimated $87,500 to reroof Taylorsville Elementary School, which is being considered for closure the end the school year. It may have been possible to repair the roof and delay reroofing until it was determined whether the school would close. When determining project priorities, the district should consider all possibilities including site closures. With issues concerning deficit spending and impending school site closures, the district should reexamine its maintenance priorities. It contributes more than $1 million in unrestricted funds to maintenance that it is not legally required to contribute. Routine Restricted Maintenance Contribution $798,318 Deferred Maintenance Apportionment 89,705 Transfer to Deferred Maintenance 207,000 Total Maintenance Contributions $1,095,023 With the categorical flexibility SBX3 4 now scheduled to sunset in fiscal year 2015-16, the district will again be required to deposit the state deferred maintenance apportionment in fund 14, match the apportionment with a contribution from the general fund, and contribute an amount equal to 3% of the general fund expenditures to the routine restricted maintenance account. The district would be prudent to delay any nonurgent maintenance projects until that time. pluMas uniFied school district 26 MULTIYEAR FINANCIAL FORECAST Recommendations The district should: 1. Reconsider the unrestricted transfer of $207,000 to the deferred maintenance fund, which is unnecessary this year and may not be necessary in the two subsequent years. The beginning fund balance and the state apportionment are more than sufficient to cover estimated expenditures. 2. Consider postponing the decision to reroof Taylorsville Elementary School until a final decision is made on whether the site will remain open. 3. Reexamine all its maintenance priorities, particularly the nonurgent projects, because of current fiscal challenges. The district should also consider delaying these projects until fiscal year 2015-16, when it will again be required to make these contributions to RRMA and deferred maintenance. Pupil Transportation Equipment - Fund #15 This fund is used to account separately for state and local revenues specifically for the acquisition, rehabilitation, or replacement of equipment used to transport students (Education Code Section 41852[b]). Special Reserve Fund for Other Than Capital Outlay Projects – Fund #17 This fund is used primarily to provide for the accumulation of general fund moneys for general operating purposes other than for capital outlay (Ed Code Section 42840). Amounts from this special reserve fund must first be transferred to the general fund before expenditures can be made (Ed Code Section 42842). Although this fund is authorized by statute, it does not meet the GAAP definition of a special revenue fund; it effectively functions as an extension of the general fund. The district uses this fund to accumulate the portion of the reserve that is above and beyond the reserve for economic uncertainties in the general fund. The beginning fund balance on July 1, 2011 was $4,187,237; the fund is projected to earn interest of $17,000 and a transfer in from the general fund of $763,583 brings the projected ending fund balance to $4,968,820. The transfer in has historically been funded by the forest reserve fund distribution from the U.S. Department of Agriculture. However, 2011-12 is the last year for these funds. On May 10, 2011 the governing board adopted Resolution No. 1301 (Resolution to Adopt Minimum Fund Balance Policy) which established $12 million as the amount necessary for a reserve for economic uncertainties. The resolution states that a reserve of this level, “is prudent to protect the district from the effects of fluctuations in property taxes to which Basic Aid districts such as this district are vulnerable.” The district faces several uncertainties such as decreasing state and federal revenues including the loss of resources from the forest reserve fund as well as rapidly declining property tax values. Therefore, Resolution No. 1301 should be revisited to establish a more realistic reserve level not greater than the current-year differential between a district’s basic aid revenue and the state’s deficited revenue limit guarantee. Fiscal crisis & ManageMent assistance teaM 27 MULTIYEAR FINANCIAL FORECAST Recommendation The district should: 1. Revisit Resolution No. 1301 and establish a reserve level not greater than the current-year differential between a district’s basic aid revenue and the state’s deficited revenue limit guarantee. Special Reserve Fund for Postemployment Benefits – Fund #20 According to Education Code Section 42840, this fund may be used to account for amounts the local educational agency (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 (Education Code Section 42842). Although this fund is authorized by statute, it does not meet the GAAP definition of a special revenue fund; it effectively functions as an extension of the general fund. The beginning fund balance on July 1, 2011 was $57,905; the fund is projected to earn interest of $220, and a transfer in from the general fund of $80,673 brings the projected ending fund balance to $138,798. The district had an actuarial study of retiree health benefits performed by Total Compensation Systems, Inc. in June 2009 and a three-year renewal was being worked on at the time of FCMAT’s fieldwork. According to the 2009 study, the district’s unfunded actuarial accrued liability (UAAL) amortized at 5% over a period of 19 years is $443,165 annually. The UAAL and the normal cost that calculates the retiree liability over a period of 20 years equals the district’s annual required contribution (ARC). The ARC is paid from of the general fund. The amount of the ARC in excess of the annual required “pay as you go” premiums and interest is deposited in fund 20 so that the estimated balance of that fund will be $3,785,686 in 2027-28. This will be sufficient to cover the estimated UAAL at which point the district will have to pay only the annual normal cost. To accomplish this goal, the district should be prepared to spend in excess of $500,000 annually for the next 16 years for post-employment benefits. Recommendation The district should: 1. Identify a source of revenue in excess of $500,000 to fund its post-employ- ment benefits for the next 16 years. Fund 35 –County School Facilities Fund According to Education Code Section 17070.43, this fund is established to receive apportion- ments from the 1998 state school facilities fund (Proposition 1A), the 2002 state school facilities fund (Proposition 47), the 2004 state school facilities fund (Proposition 55), or the 2006 state school facilities fund (Proposition 1D). These are authorized by the State Allocation Board for new school facility construction, modernization projects, and facility hardship grants, as provided in the Leroy F. Greene School Facilities Act of 1998 (Education Code Section 17070.10 et seq.). pluMas uniFied school district 28 MULTIYEAR FINANCIAL FORECAST The principal revenues and other sources in this fund are as follows: • School Facilities Apportionments • Interest • Interfund Transfers In Funding provided by the State Allocation Board for reconstruction of facilities after disasters such as flooding may be deposited in fund 35. Typical expenditures in this fund are payments for the costs of sites, site improvements, buildings, building improvements, and furniture and fixtures capitalized as a part of the construction project. Findings School districts that do not participate in the state’s financial hardship program may retain project savings achieved by utilizing cost saving measures and efficient project management. A district may utilize these project savings for other high-priority facility capital outlay purposes. A district may also use the savings as a part of the match for other SFP projects. The only require- ment is that the district’s share of the savings must be used towards a project of like kind (for example, savings from a modernization project can be applied only to a modernization project). The district has $4,955,195 in project savings from modernization projects funded by the Office of Public School Construction and plans to use these savings toward high-priority facility capital outlay purposes, including the retrofit of school facilities if one or more schools are consolidated. Fund 40 – Special Reserve for Capital Outlay This fund exists primarily to provide for the accumulation of general fund moneys for capital outlay purposes (Education Code Section 42840). It may also be used to account for any other revenues specifically for capital projects that are not restricted to funds 21, 25, 30, 35, or 49. Other authorized resources that may be transferred to the special reserve fund for capital outlay projects (fund 40) are proceeds from the sale or lease with option to purchase of real property (Education Code Section 17462) and rentals and leases of real property specifically authorized for deposit to the fund by the governing board (Education Code Section 41003). The principal revenues and other sources in this fund are: • Federal, state, or local revenues • Rentals and leases • Interest • Other authorized interfund transfers In • Proceeds from sale/lease–purchase of land and buildings • Federal Emergency Management Act (FEMA) Transfers from the general fund to fund 40 authorized by the governing board must be expended for capital outlay purposes. Proceeds from the sale or lease with option to purchase may be spent for capital outlay purposes, costs of maintenance of the LEA’s property, and future maintenance and renovation of school sites (Education Code Section 17462). Expenditures for capital outlay are most commonly made against the 6000 object codes for capital outlay. Fiscal crisis & ManageMent assistance teaM 29 MULTIYEAR FINANCIAL FORECAST Salaries of school district employees whose work is directly related to projects financed by fund 40 revenues are capitalized as a part of the capital facilities project. For fiscal year 2011-2, the beginning balance of this fund was $0, and the 2011-12 fiscal year second interim report indicates that the ending balance will also be $0. The district indicates that it closed several inactive accounts some time ago, and this fund was overlooked. Given that this fund has no activity, the district should close this fund by board resolution. Recommendation The district should: 1. Close fund 40 by board resolution. Fund 51-Bond Interest and Redemption Fund This fund is used for the repayment of bonds issued for an LEA (Education Code Sections 15125–15262). The county board of supervisors typically issues the bonds. The proceeds from the sale of the bonds are deposited in the county treasury to the LEA’s building fund (Fund 21). Any premiums or accrued interest received from the sale of the bonds must be deposited in the LEA’s bond interest and redemption fund (fund 51). The county auditor maintains control over the LEA’s bond interest and redemption fund. The principal and interest on the bonds must be paid by the county treasurer from taxes levied by the county auditor-controller. The principal revenues in this fund are as follows: • State Subventions for Homeowners’ Exemptions • Other subventions/in-lieu taxes Secured roll taxes Unsecured roll taxes • Prior years’ taxes interest Expenditures in this fund are limited to bond interest, redemption, and related costs. Any money remaining in this fund after the payment of all bonds and coupons payable from the fund, or any money in excess of an amount sufficient to pay all unpaid bonds and coupons payable from the fund, shall be transferred to the general fund upon order of the county auditor (Education Code Section 15234). In November 2002, the district passed a $15 million general obligation bond measure to repair and replace leaky roofs; install safe, energy efficient windows; replace/fixing bathrooms; upgrade wiring to accommodate technology and meet safety standards; and qualify for state grants. The district has exhausted the proceeds from the bond, and the county auditor maintains control over debt service requirements for this fund until the bonds have matured. For fiscal year 2011-12, the fund had a beginning balance of $890,215. There are no findings for this fund. pluMas uniFied school district 30 MULTIYEAR FINANCIAL FORECAST Fund 67 – Self Insurance Fund Self-insurance funds are used to separate moneys received for self-insurance activities from an LEA’s other operating funds. Separate funds may be established for each type of self-insurance activity, such as workers’ compensation, health and welfare, and deductible property loss (Education Code Section 17566). The principal revenues in this fund are the following: • Interest • In-district premiums/contributions • Interagency revenues • All other local revenue Expense transactions in the self-insurance fund (fund 67) shall be recorded for the payment of claims, estimates of costs relating to incurred-but-not-reported (IBNR) claims, administrative costs, deductible insurance amounts, cost of excess insurance, and other related costs. Most fund 67 activities of should be coded to function 6000, enterprise. Amounts contributed to fund 67, self-insurance fund, are lawfully restricted for insurance purposes (Education Code Section 17566 and Government Code Section 53205). The district operates fund 67 exclusively to run out claims on its closed self-funded workers compensation program. Current workers compensation claims are processed through the Northeastern Joint Powers authority, a self-funded joint powers insurance program. For fiscal year 2011-12, the fund had a beginning balance of $611,200. There are no findings for this fund. Fiscal crisis & ManageMent assistance teaM 31 SCHOOL CLOSURE School Closure If a district is deciding on school closure and not the sale or lease of real property, it is permitted to appoint a district advisory (7-11) committee, but a less restrictive committee may be more useful. These committees are often referred to as the district reorganization committee, district consolidation committee or school closure committee. These two committees have two distinct roles and responsibilities, and members of the committee usually have two different interests. Thus, a district may benefit from separating the issues of school closure and property sale into two different committees. School Closure Process Guidelines 1. Communication: Communication throughout the process with the public and staff is crucial so that the process is open and equitable. It is essential for a process to be proposed and approved by the board. The process should include potential timelines for committee work, encourage open discussion among board members, and provide ample opportunity for public and staff comment. 2. Clear committee roles and responsibilities: When the board decides to employ a committee process, the role and responsibilities of the committee must be clearly identified. The committee’s role should be to provide a rank ordering of schools for closure, using the rubric provided by FCMAT as a baseline. Because school closure should be seen as just one (although very visible and difficult) possible budget cut, the decision on whether to close a school belongs to the board. 3. Accurate, internally consistent and justifiable data: The data and informa- tion produced and distributed by staff must be accurate, internally aligned and externally consistent throughout the process. If a number or percentage is found to be inaccurate, the district’s credibility with the public could be jeopardized. 4. Adequate time for the process: Depending on individual circumstances, some districts have completed school closure and boundary realignment in three months. One advantage to an abbreviated timeline is that the community has less time to consider a difficult decision. However, a quick timeline may create a perception that the community and staff did not have sufficient time to provide input. The key is striking a balance between sufficient time to study the data, provide for adequate public comment, and implementing the decision in a timely manner to realize the operational savings. 5. Respect for committee members’ time and effort: Meetings should begin and end as scheduled. Short meetings are more productive than lengthy ones. Better decisions come from committee members who are fresh and alert. 6. Acknowledgment of the outcome: A committee’s recommendations may be unanticipated, and the ultimate decision regarding school closure belongs to the board. However, if the board does not agree with these recommendations, the community may lose confidence in the process. The board should respect pluMas uniFied school district 32 SCHOOL CLOSURE and acknowledge the time, energy and emotional upheaval that can be part of a district consolidation committee’s work. 7. Separate school closure and boundary change issues: In most cases, it is important to make the decision to close a school, then focus the public process on the necessary boundary changes. A combined analysis will often result in the committee or parents focusing too early on specific boundaries rather than analyzing and determining which school is most feasible to close. This could affect the outcome of the study. 8. Committee Membership: a. Internal Committee: One of the first issues that must be addressed is selecting committee members, and each approach has advantages and disadvantages. The district may choose to create an internal staff committee. These committees should at a minumum be made up of these members: the chief business official, the facilities/maintenance director, the transportation director, special education director and educational service /curriculum director, a principal and representative of the certificated and classified staff. An internal committee would review the data/factors and criteria, make a recommendation, and present it to the board. The proposal/recommendation would ideally be presented at several community meetings to obtain public comment (more detail on the public meetings is included below). The board would hear as much public comment as it deems necessary and make a decision with a vote or resolution. b. Community-Based Committee: If a community-based committee is appointed, equity in representation is important to establish credibility with the community. i. At a regular governing board meeting, the board should approve the formation of a committee, defining the number of members and categories of membership, but should direct the groups to select their own representative, with the superintendent choosing the school principal representative. ii. Administration/staff should propose to the board whether the meetings should be open Brown Act meetings, closed meetings or meetings open to the public but not operating under the Brown Act. This is a critical decision. Under the Brown Act, all proceedings are held in public, and agendas and minutes are available to the public no less than 72 hours before the meeting. FCMAT recommends publication of the agenda, minutes and documents one week before each meeting along with posting on the district website. Agendas and minutes should be distributed to all school sites, with instruc- tions for posting. iii The district should clarify under which procedural rules the board operates (e.g., Robert’s Rules, Rosenberg’s Rules, CSBA guidelines, Fiscal crisis & ManageMent assistance teaM 33 SCHOOL CLOSURE etc.) and provide this information at the first meeting of the committee. This will provide clarity to the committee members on how it will operate and how decisions are to be made, including how votes are taken and what constitutes a majority or passing vote. iv. Board members and the superintendent should consider not attending committee meetings. Community members, parents and teachers will often be intimidated by board members or the superin- tendent, and this could reduce their participation and result in later negative ramifications on the credibility of the process. v. Each school should be represented, but not overrepresented. School communities that perceive that they may be closed could attempt to place more members on the committee so that voting blocs are formed when ranking or closure decisions are made. vi. The staff member facilitator should chair the first meeting; however, the committee itself should elect a chair from its ranks at the beginning of the second meeting. At the end of the first meeting, the facilitator should ask for nominations and self-nominations for chairperson to be sent by email. These should include a paragraph on why that person wishes to be chair. The nomination information for the candidates for chairperson should be included in the agenda packet for the committee for the second meeting. Whether an internal committee or a community-based committee is formed to study the school closure issue, legal advice should be obtained to determine if the committee meetings are subject to the Brown Act. This advice should be obtained before the committee is formed. Recommendations The district should: 1. Develop a plan describing how the district will communicate with the public about the process including timelines, audience, and modes of communica- tion. 2. Develop committee roles and responsibilities for the two options: commu- nity-based committee or internal committee. 3. Review existing data documentation and refine, update, and revise as needed. 4. Discuss the applicability of the Brown Act with legal counsel before a school closure committee is formed. pluMas uniFied school district 34 SCHOOL CLOSURE Fiscal crisis & ManageMent assistance teaM 35 SCHOOL CONSOLIDATION School Consolidation The Plumas Unified School District provides educational services to students throughout Plumas County. Many schools traditionally have operated with small enrollments. The district’s declining enrollment has further reduced school sizes, especially at the elementary school level. Small school settings provide for neighborhood schools; however, operating small schools may not be cost-effective or provide the optimal educational option for students. Although the district is in basic aid status, it is losing property tax revenue at a rate of approximately six percent per year. This decrease results in challenges similar to school districts experiencing declining enrollment since in both cases a school district may lose revenue but not necessarily the need for an individual teacher. For example, a school district may lose 30 students, a few from each grade level, so it must create combination classes or make expenditure reductions elsewhere. In September 2011, the district retained HMR architects to prepare a consolidation study for elementary schools in Quincy, California. The study examined the feasibility of consolidating the Quincy and Pioneer Elementary schools student populations with either the Quincy Elementary School or Pioneer Elementary School campus. The two campuses share a common CDS code but serve different grade level organizations. The Pioneer Elementary School campus houses students grade K-3 while the Quincy Elementary School houses grades 4-6. Although both campuses would require upgrades for accessibility, parking, program requirements and master planning, the study recommended that consolidating students on the Pioneer campus would be the most cost-effective long-term option. A summary of the estimated difference in the cost of the two options is as follows: Quincy Elementary Site work $1,088,580.00 Buildings $1,478,158.00 Future $835,590.00 Total $3,402,328.00 Pioneer Elementary Site work $621,118.00 Buildings $1,377,013.00 Future $905,203.00 Total $2,903,334.00 In January 2012, the district administration prepared a report entitled Facilities – Budget Study for Schools in Plumas Unified School District. This study expanded the scope of the HMR and examined the feasibility of consolidating both elementary schools and junior/senior high schools throughout Plumas County. The study included several factors in its evaluation of each campus, including risk management, ADA accessibility, special education/preschool, heating and future energy analysis, transportation and parking, fiscal operations, facility attributes, educational program implementation, technology, food service and maintenance. The study concluded that the two Quincy area elementary schools should be consolidated at the Pioneer Elementary School Campus, the two Indian Valley elemen- tary schools should be consolidated at the Greenville Elementary School campus, the Greenville High School should be closed, and the expenditure reductions associated with these actions, including reduction in force, should be implemented. pluMas uniFied school district 36 SCHOOL CONSOLIDATION Since each district and community has its own distinct culture, the school closure process differs according to the needs of the community the school serves. Some districts participate in a lengthy process with extensive community involvement to provide closure recommendations; others use internal analysis and then approach the public for comment; and at yet others, the board makes the decision without substantial public input. Whichever process the Plumas Unified School District uses, there are laws, regulations, guidelines and other recommendations that should be considered. The California Department of Education (CDE) has published a Closing a School Best Practices Guide that recommends district school-closure committees use a fact-finding process in considering alternatives to closing schools. During this process, the committee should determine whether the decision to close a school is economically, demographically or politically motivated. In some cases, districts have found that alternative uses for school sites would reduce costs and allow the site to remain open and available for an alternative use. The following is a list of alternatives to closing a school site. Although the list is not all-inclusive, it provides a representative sample of how school districts have utilized school sites instead of closing them. • Expand class-size reduction to create a need for more classrooms. • Dispose of excess portables or leased facilities. • Close surplus classrooms. • Restructure grade configurations to balance school enrollment. • Shift attendance boundaries. • Use surplus classrooms for other district functions. • Enter into joint-use/joint-occupancy agreements. • Convert to community day school use. • Lease for use as charter school (Proposition 39). • Shift to full-day kindergarten. • Initiate universal preschool program. • Consult with National Trust for Historic Preservation for eligibility. If the decision is made to study school closure, the guide indicates that declining enrollment should not be the only reason. The guide suggests consideration of the following factors: 1. The condition of a school facility 2. The operating cost of a school 3. The capacity of a school to accommodate excess 4. Special program facilities 5. Environmental factors 6. Ethnic balance 7. Transportation Fiscal crisis & ManageMent assistance teaM 37 SCHOOL CONSOLIDATION 8. Neighborhoods 9. Education program 10. Aesthetics 11. Value Details on these and other factors to consider in school closure are available at this location on the CDE’s website: http://www.cde.ca.gov/ls/fa/sf/schoolclose.asp Although the formation of a district advisory committee (DAC) is not required to close a school site, it is required when making the decision to lease or sell a closed school site. The CDE guide recommends the following: The district must appoint a DAC to advise the governing board in the use or disposi- tion of school buildings and vacant sites not needed for school purposes (see Education Code Section 17388). It is best if this committee is involved at the very beginning of discussions about school closure, but it is a legal mandate to form and consult the committee about the use of school property once closure decisions have been made. Further guidance and recommendations from the CDE guide are included in the next several paragraphs: The district should also keep in mind that the proceeds from the sale or lease of surplus property generally have restricted uses. Education Code Section 17462 states that the proceeds from the sale of district property must be used for capital outlay purposes or maintenance of district prop- erty, and that the proceeds from the lease with an option to purchase district property may be deposited in a restricted fund used for routine repair of district facilities. This language excludes the ability to use funds for general fund purposes, but it does not mention how proceeds from the lease without an option to purchase can be used. However, EC Section 17462 also states that these funds may be deposited in the general fund if the governing board and the State Allocation Board determine that the district has “no antici- pated need for additional sites or building construction for the next ten years,” and has “no major deferred maintenance requirements.” The loss of state assistance for new construction, modernization, and deferred maintenance money for 10 years usually deters districts from requesting these property disposition proceeds to be transferred to the general fund. There are exceptions to the restricted use of funds described above. EC Section 17463 creates special circumstances for districts with enrollments of fewer than 10,001. In addition to limitations on how the proceeds from the sale or lease of surplus property can be used, there are requirements specifying to whom the property must first be offered. These restrictions are complicated. Many can be waived by the State Board of Education, but the items listed below cannot (these apply to property disposed through outright sale or through lease with an option to purchase): • Land must first be made available for use for low-income housing and for park and recreation purposes (EC Section 17459); • Land must be made available to specified park and recreation departments (EC Section 17464[a]). Other pertinent Education Code sections that prescribe the manner in which property can be disposed are summarized here. These sections can be waived by action of the State Board of Education: pluMas uniFied school district 38 SCHOOL CONSOLIDATION • Land must be offered in writing to the director of general services; regents of the University of California; trustees of the California State University; the county and city; any public housing authority; or by public notice to various public agencies and non-profit charitable institutions. A timeline to reply to the public notice is specified as 60 days after the final public notice. (EC Section 17464[b]) • The board must by a 2/3 vote adopt a resolution to lease or sell specific pieces of property, must specify a minimum price, and must fix a time at which sealed proposals will be received and considered (EC Section 17466) • The board at an open meeting shall accept the highest sealed bid (EC Section 17472) • The board shall accept oral bids at an open meeting and shall accept the highest bid (if the highest bid is oral, then it must exceed the price or rental terms by at least 5 percent) (EC Section 17473) It is important to consider seeking waivers to the above sections that may prevent the district from choosing the most desirable new owner or lessee of its surplus property. The obligation a district has to its community is sometimes more important than realizing the highest price from district property. It is essential that a district first confer with legal counsel before initiating the sale or lease or property. If a school consolidation is considered for budgetary reasons, the district should review the precise cost savings that would result from school closure. Consolidation generally will result in a savings of direct costs, such as site administration, support staff and utilities. However, some of these costs may be offset by costs to preserve, monitor and protect the unused facility. The district estimates an ongoing cost savings of $110,000 because of reductions in classified full-time equivalents (FTEs) in anticipation of the Pioneer/Quincy Elementary site consolida- tions. The district also included $218,000 in anticipation of the consolidation of Taylorsville Elementary, Greenville High, and Greenville Elementary schools at one campus. These cost savings are expected to be achieved beginning in the 2012-13 school year. Additionally, the district included $103,500 in expected classified cost savings by consolidating some bus routes, and not replacing one mechanic. Although these are separate from the consolidation savings, they are included in the district’s MYP, and expected to be effective with the 12/13 fiscal year. The district indicates that the cost savings included are rough estimates, and that additional work would be need to be performed to pinpoint the savings associated with each school closure. These figures presumably include the cost to absorb displaced students at another campus and of commensurately increasing site administrative and support costs. However, certain fixed costs such as building and grounds maintenance, insurance, and some utility costs, will continue unabated. A closed school site may also result in additional security and vandalism costs because of the lack of presence of district personnel. Closing a school may also incur one-time costs, including construction expenses necessary to secure the site and protect the district’s capital investment. A sample rubric that may help in deciding whether to consolidate schools is attached as Appendix B to this report. Fiscal crisis & ManageMent assistance teaM 39 SCHOOL CONSOLIDATION Recommendations The district should: 1. Retain the services of a qualified appraiser to determine the highest and best use of any school sites proposed for closure. 2. Have the appraiser quantify the value of the site in terms of sale and lease. 3. Carefully consider the implications of depositing proceeds of a sold school site in the general fund pursuant to EC Section 17462 pluMas uniFied school district 40 SCHOOL CONSOLIDATION Fiscal crisis & ManageMent assistance teaM 41 APPENDICES Appendices A. Multiyear Projection B. Sample Rubric C. Detailed Enrollment Projections D. Resource Detail E. Study Agreement pluMas uniFied school district 42 APPENDICES Fiscal crisis & ManageMent assistance teaM LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:0000-Unrestricted Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $15,107,475.00 $14,073,389.00 $13,146,123.00 (1) FederalRevenues 8100-8299 $1,355,914.21 $0.00 $0.00 (2) OtherStateRevenues 8300-8599 $641,248.00 $574,181.81 $569,166.40 (3) OtherLocalRevenues 8600-8799 $124,564.56 $125,344.56 $126,298.74 TotalRevenues $17,229,201.77 $14,772,915.37 $13,841,588.14 Expenditures CertificatedSalaries 1000-1999 $7,247,342.00 $7,386,159.82 $7,527,753.99 ClassifiedSalaries 2000-2999 $1,547,766.00 $1,575,435.94 $1,603,659.28 EmployeeBenefits 3000-3999 $3,965,920.68 $4,015,199.16 $4,046,550.79 (4) BooksandSupplies 4000-4999 $470,810.57 $457,383.75 $448,502.46 ServicesandOtherOperating 5000-5999 $3,397,587.42 $3,401,960.91 $3,426,633.58 CapitalOutlay 6000-6900 $8,500.00 $8,500.00 $8,500.00 OtherOutgo 7000-7299 $23,016.00 $14,971.00 $14,971.00 (5) DirectSupport/IndirectCost 7300-7399 ($332,652.91) ($309,867.00) ($305,443.00) DebtService 7430-7439 $135,863.08 $135,863.08 $135,863.08 TotalExpenditures $16,464,152.84 $16,685,606.66 $16,906,991.18 Excess(Deficiency)ofRevenuesOverExpenditures $765,048.93 ($1,912,691.29) ($3,065,403.04) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $1,051,256.00 $549,452.00 $458,449.00 (6) AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($2,999,363.81) ($2,856,824.58) ($2,878,942.50) TotalOtherFinancingSources\Uses ($4,050,619.81) ($3,406,276.58) ($3,337,391.50) NetIncrease(Decrease)inFundBalance ($3,285,570.88) ($5,318,967.87) ($6,402,794.54) FundBalance BeginningFundBalance 9791 $8,870,356.37 $5,583,986.68 $265,018.81 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 ($798.81) $0.00 $0.00 AdjustedBeginningFundBalance $8,869,557.56 $5,583,986.68 $265,018.81 EndingFundBalance $5,583,986.68 $265,018.81 ($6,137,775.73) Notes: (1) (1.1) Object8022:PerYvonne'sestimate.LK (1.2) Object8096:FCMATcorrectedthebaseyearinlieuofpropertytaxesto$1,651,968toagreewiththeamountcalculatedon2011-12FORMK-12(E-2d). (2) (2.1) Object8260:Forestreserveendsin2011-12.LK (2.2) Object8290:ThisisMAArevenue-noquaranteeitwillcontinueinoutyears-theDistrictdoesnotbudgetthisrevenueuntilitisreceived.LK (2.3) Object8291:ToadjustMAArevenuetoactualamountreceivedtodate.LK (3) (3.1) Object8439:ToadjustCSRrevenueto11-12apportionmentperCDEwebsite.LK (3.2) Object8591:ToadjustflexprogramsrevenuetoagreewithCDEwebsite.LK (4) (4.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (5) (5.1) Object7299:ThisisthetransferofForestReservefundstothecharter.WithForestReserveendingin2010-11-transferwillendtoo. (6) (6.1) Object7612:ForestReservefundsnolongeravailabletotransfertospecialreserve-OPEBonlytransfermadeinoutyears.LK (6.2) Object7619:PerYvonne'sMYP.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page1of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:0999-FCMATAdjustments Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $0.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 ($1,524,912.00) ($1,687,296.00) (1) ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 (2) EmployeeBenefits 3000-3999 $0.00 ($558,191.00) ($596,237.00) (3) BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $0.00 ($2,083,103.00) ($2,283,533.00) Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $2,083,103.00 $2,283,533.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $2,083,103.00 $2,283,533.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $2,083,103.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $2,083,103.00 EndingFundBalance $0.00 $2,083,103.00 $4,366,636.00 Notes: (1) Effectiveonfiscalyear2012-13,29.5FTETeachers,perBoardResolution#1322. (1.1) Object1000:FCMATAdjustment-BoardResolution#1322.29.5FTETeacher@$56,075(2011/12Averagesalary) (1.2) Object1100:FCMATAdjustmentforsubsequenteventperMay1,2011SacramentoBeearticlere.Superintendent'sseparatonpackage.$10,775*12 (2) Atotalof$328,000plusbenefitsforclassifiedsalariesthatwasreducedinthedistrict's2012/13MYP,thathavenotbeenboardapproved.Therefore,thosesalarieswerenotreducedbyFCMAT: $110,000-Approx.forPQES$328,000-Approx.forIndianValleyIndianValley (3) (3.1) Object3101:FCMATAdjustment-BoardResolution#1322.Statutorybenefits@16% (3.2) Object3102:FCMATAdjustmentforsubsequenteventperMay1,2011SacramentoBeearticlere.Superintendent'sseparatonpackage.Statutorybenefits@.167 (3.3) Object3401:FCMATAdjustment-BoardResolution#1322.29.5FTETeacher@$11,060 (3.4) Object3402:FCMATAdjustmentforsubsequenteventperMay1,2011SacramentoBeearticlere.Superintendent'sseparatonpackage.Health/Welfare@$930*12months Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page2of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund UnrestrictedResourcesOnly Resource:1100-Lottery:Unrestricted Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $225,065.00 $214,149.35 $205,069.42 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $225,065.00 $214,149.35 $205,069.42 Expenditures CertificatedSalaries 1000-1999 $67,355.00 $68,622.10 $69,914.54 ClassifiedSalaries 2000-2999 $65,885.00 $67,202.70 $68,546.75 EmployeeBenefits 3000-3999 $28,555.00 $29,442.31 $30,017.88 (2) BooksandSupplies 4000-4999 $37,458.00 $22,642.30 $9,850.96 (3) ServicesandOtherOperating 5000-5999 $25,812.00 $26,239.94 $26,739.29 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $225,065.00 $214,149.35 $205,069.42 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8561:Adj.revenuetoSSC$117.25xfundedADA.LK (2) (2.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (3) (3.1) Object4309:Tobudgetadditionalrevenue. Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page3of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:2200-ContinuationEducation(EducationCodesections42244and48438) Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $70,542.00 $70,542.00 $70,542.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $70,542.00 $70,542.00 $70,542.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $13,025.00 $13,259.50 $13,498.69 EmployeeBenefits 3000-3999 $11,380.00 $11,506.71 $11,572.19 (1) BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $46,137.00 $45,775.79 $45,471.12 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $70,542.00 $70,542.00 $70,542.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page4of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3010-NCLB-TitleI,PartA,BasicGrantsLowIncomeandNeglected Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $618,866.00 $510,992.00 $510,992.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $618,866.00 $510,992.00 $510,992.00 Expenditures CertificatedSalaries 1000-1999 $365,637.00 $372,485.40 $379,470.77 (2) ClassifiedSalaries 2000-2999 $31,301.00 $31,760.34 $32,228.86 (3) EmployeeBenefits 3000-3999 $122,615.00 $124,596.37 $125,793.17 (4) BooksandSupplies 4000-4999 $26,712.00 $11,876.22 $11,372.33 (5) ServicesandOtherOperating 5000-5999 $54,013.04 $10,352.08 $10,261.43 (6) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $37,935.00 $31,322.00 $31,322.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $638,213.04 $582,392.41 $590,448.56 Excess(Deficiency)ofRevenuesOverExpenditures ($19,347.04) ($71,400.41) ($79,456.56) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $66,294.00 $66,294.00 $37,616.00 (7) TotalOtherFinancingSources\Uses $66,294.00 $66,294.00 $37,616.00 NetIncrease(Decrease)inFundBalance $46,946.96 ($5,106.41) ($41,840.56) FundBalance BeginningFundBalance 9791 $0.00 $46,946.96 $41,840.55 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $46,946.96 $41,840.55 EndingFundBalance $46,946.96 $41,840.55 ($0.01) Notes: (1) (1.1) Object8291:Tobreakoutcarryoverfromcurrentyearapportionment.LK (2) (2.1) Object1101:FCMATAdjustmentbasedoncurrentyearbudgetreview. (3) (3.1) Object2392:FCMATAdjustmentbasedoncurrentyearbudgetreview. (4) (4.1) Object3102:FCMATAdjustmentbasedoncurrentyearbudgetreview. (4.2) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (5) (5.1) Object4100:FCMATadjustmenttobalanceresourceintheoutyears.LK (6) (6.1) Object5300:FCMATadjustmenttobalanceresourceintheoutyears.LK (7) (7.1) Object8990:Transferredunusedmoneytores3010fromres4035perREAPregulations.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page5of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3200-StateFiscalStabilizationFund Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $0.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $27,114.16 $0.00 $0.00 (1) ClassifiedSalaries 2000-2999 $2,931.84 $0.00 $0.00 (2) EmployeeBenefits 3000-3999 $5,836.10 $0.00 $0.00 BooksandSupplies 4000-4999 $88,798.08 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $23,779.75 $0.00 $0.00 CapitalOutlay 6000-6900 $24,547.02 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $9,695.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $182,701.95 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($182,701.95) $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($182,701.95) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $182,701.95 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $182,701.95 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object1100:Carryoverfunds-mustbespentbySept.30,2011-perYvonnetheywerespentbythen.LK (2) (2.1) Object2200:Carryoverfunds-mustbespentbySept.30,2011.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page6of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3310-SpecialEd:IDEABasicLocalAssistanceEntitlement,PartB,Sec611(formerlyP Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $442,965.00 $442,965.00 $442,965.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $442,965.00 $442,965.00 $442,965.00 Expenditures CertificatedSalaries 1000-1999 $2,400.00 $2,400.00 $2,400.00 ClassifiedSalaries 2000-2999 $133,172.00 $135,835.44 $138,552.15 EmployeeBenefits 3000-3999 $110,883.00 $112,214.60 $112,903.63 (1) BooksandSupplies 4000-4999 $1,745.00 $1,695.23 $1,662.32 ServicesandOtherOperating 5000-5999 $167,613.00 $163,667.73 $160,294.90 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $27,152.00 $27,152.00 $27,152.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $442,965.00 $442,965.00 $442,965.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (2) (2.1) Object5800:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue. Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page7of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3315-SpecialEd:IDEAPreschoolGrants,PartB,Sec619 Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $22,150.00 $22,150.00 $22,150.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $22,150.00 $22,150.00 $22,150.00 Expenditures CertificatedSalaries 1000-1999 $21,225.00 $21,649.50 $22,082.49 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $10,500.00 $10,599.40 $10,700.78 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 ($10,933.00) ($10,933.00) ($10,933.00) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $1,358.00 $1,358.00 $1,358.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $22,150.00 $22,673.90 $23,208.27 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 ($523.90) ($1,058.27) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $523.90 $1,058.27 (1) TotalOtherFinancingSources\Uses $0.00 $523.90 $1,058.27 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8980:Contributionrequired,duetocontractedsalary/benefits. Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page8of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3320-SpecialEd:IDEAPreschoolLocalEntitlement,PartB,Sec611 Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $15,522.00 $15,522.00 $15,522.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $15,522.00 $15,522.00 $15,522.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $3,786.00 $3,786.00 $3,786.00 ServicesandOtherOperating 5000-5999 $10,785.00 $10,785.00 $10,785.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $951.00 $951.00 $951.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $15,522.00 $15,522.00 $15,522.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page9of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3327-SpecialEd:IDEAMentalHealthAllocationPlan,PartB,Sec611 Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $7,123.00 $7,123.00 $7,123.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $7,123.00 $7,123.00 $7,123.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $6,686.00 $6,686.00 $6,686.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $437.00 $437.00 $437.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $7,123.00 $7,123.00 $7,123.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page10of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3345-SpecialEd:IDEAPreschoolStaffDevelopment,PartB,Sec619 Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $1,000.00 $1,000.00 $1,000.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,000.00 $1,000.00 $1,000.00 Expenditures CertificatedSalaries 1000-1999 $216.00 $220.32 $224.73 ClassifiedSalaries 2000-2999 $415.00 $423.30 $431.77 EmployeeBenefits 3000-3999 $162.00 $179.58 $183.20 (1) BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $146.00 $115.80 $99.30 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $61.00 $61.00 $61.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,000.00 $1,000.00 $1,000.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (2) (2.1) Object5200:Tobalanceresourceinoutyears.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page11of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3385-SpecialEd:IDEAEarlyInterventionGrants Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $25,130.00 $25,130.00 $25,130.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $25,130.00 $25,130.00 $25,130.00 Expenditures CertificatedSalaries 1000-1999 $6,245.00 $6,293.90 $6,343.78 (1) ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $1,318.00 $1,319.60 $1,321.24 (2) BooksandSupplies 4000-4999 $10,120.00 $10,120.00 $10,120.00 ServicesandOtherOperating 5000-5999 $10,315.00 $10,315.00 $10,315.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $1,540.00 $1,540.00 $1,540.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $29,538.00 $29,588.50 $29,640.02 Excess(Deficiency)ofRevenuesOverExpenditures ($4,408.00) ($4,458.50) ($4,510.02) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $4,408.00 $4,458.50 $4,510.02 (3) TotalOtherFinancingSources\Uses $4,408.00 $4,458.50 $4,510.02 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object1101:FCMATAdjustmentbasedoncurrentyearbudgetreview. (2) (2.1) Object3102:FCMATAdjustmentbasedoncurrentyearbudgetreview. (3) (3.1) Object8980:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue. Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page12of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:3550-VocationalPrograms:Voc&ApplTechSecondaryIIC,Sec131(CarlPerkinsAc Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $14,557.00 $14,557.00 $14,557.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $14,557.00 $14,557.00 $14,557.00 Expenditures CertificatedSalaries 1000-1999 $9,677.00 $9,677.00 $9,677.00 (1) ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $1,721.00 $1,721.00 $1,721.00 (2) BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $2,466.00 $2,466.00 $2,466.00 (3) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $693.00 $693.00 $693.00 (4) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $14,557.00 $14,557.00 $14,557.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object1101:FCMATAdjustmentbasedoncurrentyearbudgetreview. (2) (2.1) Object3102:FCMATAdjustmentbasedoncurrentyearbudgetreview. (3) (3.1) Object5200:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue (4) (4.1) Object7310:Indirectcappedat5%.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page13of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4035-NCLB:TitleII,PartA,TeacherQuality Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $270,633.89 $132,586.89 $132,586.89 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $270,633.89 $132,586.89 $132,586.89 Expenditures CertificatedSalaries 1000-1999 $24,900.00 $24,900.00 $24,900.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $3,760.00 $3,760.00 $3,760.00 BooksandSupplies 4000-4999 $100.00 $97.15 $95.26 ServicesandOtherOperating 5000-5999 $85,022.00 $85,645.49 $86,373.01 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $7,430.00 $7,430.00 $7,430.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $121,212.00 $121,832.64 $122,558.27 Excess(Deficiency)ofRevenuesOverExpenditures $149,421.89 $10,754.25 $10,028.62 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 ($66,294.00) ($66,294.00) ($37,616.00) (2) TotalOtherFinancingSources\Uses ($66,294.00) ($66,294.00) ($37,616.00) NetIncrease(Decrease)inFundBalance $83,127.89 ($55,539.75) ($27,587.38) FundBalance BeginningFundBalance 9791 $0.00 $83,127.89 $27,588.14 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $83,127.89 $27,588.14 EndingFundBalance $83,127.89 $27,588.14 $0.76 Notes: (1) (1.1) Object8291:Toadjustamounttoactual10-11apportionmentperCDEwebsite.LK (1.2) Object8292:TobreakoutcarryoverperJ-390.LK (2) (2.1) Object8990:FCMATadjustmenttotransferunusedres4035upto50%tores3010,perREAPregulations.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page14of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4045-NCLB:TitleII,PartD,EnhancingEducationThroughTechnology,FormulaGrants Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $1,434.00 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,434.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $1,346.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $88.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,434.00 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8290:Carryoveronly-notfundedin11-12.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page15of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4047-ARRATitleII,PartD,EnhancingEdThruTech Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $1,466.06 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $1,466.06 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $1,376.19 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $89.87 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,466.06 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8290:Carryoveronly-notfundedin11-12.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page16of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4201-NCLB:TitleIII,ImmigrantEducationProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $4,860.00 $1,100.00 $1,100.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $4,860.00 $1,100.00 $1,100.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $1,175.00 $1,198.50 $1,222.47 EmployeeBenefits 3000-3999 $165.00 $168.30 $171.67 BooksandSupplies 4000-4999 $216.26 $210.09 $206.01 ServicesandOtherOperating 5000-5999 $2,070.00 $102.99 $153.71 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $3,626.26 $1,679.88 $1,753.86 Excess(Deficiency)ofRevenuesOverExpenditures $1,233.74 ($579.88) ($653.86) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $1,233.74 ($579.88) ($653.86) FundBalance BeginningFundBalance 9791 $0.00 $1,233.74 $653.86 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $1,233.74 $653.86 EndingFundBalance $1,233.74 $653.86 $0.00 Notes: (1) (1.1) Object8291:Tobreakoutcarryover.LK (2) (2.1) Object5800:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page17of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4203-NCLB:TitleIII,LimitedEnglishProficiency(LEP)StudentProgram Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $17,998.00 $8,759.00 $8,759.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $17,998.00 $8,759.00 $8,759.00 Expenditures CertificatedSalaries 1000-1999 $5,195.00 $5,195.00 $5,195.00 ClassifiedSalaries 2000-2999 $1,760.00 $1,795.20 $1,831.10 EmployeeBenefits 3000-3999 $660.00 $665.00 $670.09 BooksandSupplies 4000-4999 $20.00 $19.43 $19.05 ServicesandOtherOperating 5000-5999 $10,010.00 $912.37 $871.76 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $353.00 $172.00 $172.00 (3) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $17,998.00 $8,759.00 $8,759.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8291:Tobreakoutcarryoverfromon-goingrevenue.LK (2) (2.1) Object5800:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue (3) (3.1) Object7310:Indirectcappedat2%.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page18of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:4510-IndianEducation Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $29,686.00 $27,646.00 $27,646.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $29,686.00 $27,646.00 $27,646.00 Expenditures CertificatedSalaries 1000-1999 $189.82 $193.62 $197.49 ClassifiedSalaries 2000-2999 $17,926.00 $16,177.09 $16,167.09 (2) EmployeeBenefits 3000-3999 $9,008.73 $8,838.88 $8,845.01 (3) BooksandSupplies 4000-4999 $425.51 $425.51 $425.51 ServicesandOtherOperating 5000-5999 $315.90 $315.90 $315.90 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $1,820.04 $1,695.00 $1,695.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $29,686.00 $27,646.00 $27,646.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8291:Tobreakoutcarryoverfromongoingrevenue.LK (2) (2.1) Object2100:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue (3) (3.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (3.2) Object3902:Adjustmenttobalanceresource. Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page19of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:5310-ChildNutrition:SchoolPrograms Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $153,034.00 $153,034.00 $153,034.00 FederalRevenues 8100-8299 $425,000.00 $425,000.00 $425,000.00 OtherStateRevenues 8300-8599 $38,000.00 $38,000.00 $38,000.00 OtherLocalRevenues 8600-8799 $152,500.00 $152,500.00 $152,500.00 TotalRevenues $768,534.00 $768,534.00 $768,534.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $329,825.00 $335,861.50 $342,018.73 EmployeeBenefits 3000-3999 $202,521.86 $205,716.95 $207,317.66 (1) BooksandSupplies 4000-4999 $278,704.00 $270,755.78 $265,498.35 ServicesandOtherOperating 5000-5999 $22,750.00 $22,815.15 $22,977.64 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $40,022.00 $40,022.00 $40,022.00 (2) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $873,822.86 $875,171.38 $877,834.38 Excess(Deficiency)ofRevenuesOverExpenditures ($105,288.86) ($106,637.38) ($109,300.38) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $105,288.86 $106,637.38 $109,300.38 TotalOtherFinancingSources\Uses $105,288.86 $106,637.38 $109,300.38 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (2) (2.1) Object7310:Cappedatstatewideaverageof4.8%.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page20of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:5380-ChildNutrition:SchoolBreakfastStartUp Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $130,847.00 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $130,847.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $59,120.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $71,727.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $130,847.00 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8520:Thisgrantisone-timemonies.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page21of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:5640-Medi-CalBillingOption Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $15,000.00 $15,000.00 $15,000.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $15,000.00 $15,000.00 $15,000.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $3,000.00 $3,063.00 $3,136.51 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $3,000.00 $3,063.00 $3,136.51 Excess(Deficiency)ofRevenuesOverExpenditures $12,000.00 $11,937.00 $11,863.49 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $12,000.00 $11,937.00 $11,863.49 FundBalance BeginningFundBalance 9791 $103,171.84 $115,171.84 $127,108.84 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $103,171.84 $115,171.84 $127,108.84 EndingFundBalance $115,171.84 $127,108.84 $138,972.33 Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page22of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:5810-OtherFederal-StorrieFireRestoration Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $242,568.00 $0.00 $0.00 (1) OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $242,568.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $6,487.00 $3,381.00 $3,381.00 (2) ClassifiedSalaries 2000-2999 $27,630.00 $28,182.60 $28,746.25 EmployeeBenefits 3000-3999 $14,928.00 $14,584.00 $14,726.65 (3) BooksandSupplies 4000-4999 $31,486.00 $5,359.07 $4,487.74 (4) ServicesandOtherOperating 5000-5999 $31,068.00 $6,205.83 $6,633.86 (5) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $7,287.00 $3,997.00 $3,997.00 (6) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $118,886.00 $61,709.50 $61,972.50 Excess(Deficiency)ofRevenuesOverExpenditures $123,682.00 ($61,709.50) ($61,972.50) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $123,682.00 ($61,709.50) ($61,972.50) FundBalance BeginningFundBalance 9791 $0.00 $123,682.00 $61,972.50 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $123,682.00 $61,972.50 EndingFundBalance $123,682.00 $61,972.50 $0.00 Notes: (1) (1.1) Object8291:ToreflectentirecarryoveramountperJ-390.Districtonlybudgetswhattheythinktheywillspend.LK (2) (2.1) Object1110:Tohelpbalanceresourceintheoutyears.LK (3) (3.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (4) (4.1) Object4200:Tobalanceresourceintheoutyears.Thisisaone-timegrant,thedistrictwillmakeadjustmentstodecreaseexpensesasthegrantisspent.LK (5) (5.1) Object5300:Tobalanceresourceintheoutyears.LK (6) (6.1) Object7310:Nonewmoniesinthisresource-onlycarryoverwhichthedistrictintendstospendovertwoyears.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page23of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6010-After-SchoolLearning&SafeNeighborhoodPartnerships Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $195,975.00 $133,050.00 $136,243.13 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $195,975.00 $133,050.00 $136,243.13 Expenditures CertificatedSalaries 1000-1999 $315.00 $321.30 $327.73 ClassifiedSalaries 2000-2999 $97,625.00 $77,566.50 $65,249.05 (2) EmployeeBenefits 3000-3999 $41,676.00 $39,077.41 $35,774.34 (3) BooksandSupplies 4000-4999 $23,054.00 $21,542.77 $22,194.10 (4) ServicesandOtherOperating 5000-5999 $6,065.00 $6,178.02 $6,309.91 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $8,437.00 $7,167.00 $6,388.00 (5) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $177,172.00 $151,853.00 $136,243.13 Excess(Deficiency)ofRevenuesOverExpenditures $18,803.00 ($18,803.00) $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $18,803.00 ($18,803.00) $0.00 FundBalance BeginningFundBalance 9791 $0.00 $18,803.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $18,803.00 $0.00 EndingFundBalance $18,803.00 $0.00 $0.00 Notes: (1) (1.1) Object8591:Toadjust11-12budgettoactualentitlementandtoaccountforthevoluntaryreductionintheoutyears.LK (2) (2.1) Object2392:Tobalanceresourceinout-years.Districtistakingvoluntaryreductionandwilldecreasehoursanddaysofclassifiedstafftoaccomodatelowerenrollment.LK (3) (3.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (4) (4.1) Object4400:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue (5) (5.1) Object7310:Indirectinthisresourceis5%max.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page24of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6300-Lottery:InstructionalMaterials Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $45,399.00 $43,197.15 $41,365.58 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $45,399.00 $43,197.15 $41,365.58 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $71,680.80 $43,197.15 $41,365.58 ServicesandOtherOperating 5000-5999 $0.00 $0.00 $0.00 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $71,680.80 $43,197.15 $41,365.58 Excess(Deficiency)ofRevenuesOverExpenditures ($26,281.80) $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($26,281.80) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $26,281.80 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $26,281.80 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8561:ToadjustrevenuetofundedADAxSSCdartboard$23.25.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page25of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6500-SpecialEducation Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $126,131.00 $126,131.00 $126,131.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $1,303,698.00 $1,295,353.00 $1,326,441.48 (1) OtherLocalRevenues 8600-8799 $75,000.00 $75,000.00 $75,000.00 TotalRevenues $1,504,829.00 $1,496,484.00 $1,527,572.48 Expenditures CertificatedSalaries 1000-1999 $1,168,185.00 $1,022,394.00 $1,041,912.68 (2) ClassifiedSalaries 2000-2999 $468,370.00 $476,803.40 $485,405.47 EmployeeBenefits 3000-3999 $750,735.00 $698,298.63 $703,857.54 (3) BooksandSupplies 4000-4999 $4,185.00 $4,065.65 $3,986.70 ServicesandOtherOperating 5000-5999 $232,059.25 $236,957.49 $242,693.35 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $93,164.00 $91,730.00 $93,636.00 (4) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $2,716,698.25 $2,530,249.17 $2,571,491.74 Excess(Deficiency)ofRevenuesOverExpenditures ($1,211,869.25) ($1,033,765.17) ($1,043,919.26) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $1,196,827.25 $1,033,765.17 $1,043,919.26 TotalOtherFinancingSources\Uses $1,196,827.25 $1,033,765.17 $1,043,919.26 NetIncrease(Decrease)inFundBalance ($15,042.00) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $15,042.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $15,042.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8312:Toadjustbudgettoactualapportionmentreceived.LK (1.2) Object8590:Thisrevenueisaone-timementalhealthgrantthatthedistricttracksseparatelyinresource6509.LK (2) (2.1) Object1101:FCMATAdjustment-BoardResolution#1322.3.0FTETeacher@$56,075(2011/12Averagesalary) (3) (3.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (3.2) Object3403:HWforCertificatedStaffingReduction.3FTE*$11 (4) (4.1) Object7310:AddedindirectnotbudgetedbyDistrict.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page26of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6512-SpecialEd:MentalHealthServices Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $90,566.00 $90,566.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $90,566.00 $90,566.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $85,015.00 $85,015.00 $0.00 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $5,551.00 $5,551.00 $0.00 (3) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $90,566.00 $90,566.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8590:Thisresourceisonlyfundedfor11-12and12-13.LK (2) (2.1) Object5800:Thisresourceisonlyfundedfor11-12and12-13.LK (3) (3.1) Object7310:Thisresourceisonlyfundedfor11-12adn12-13.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page27of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6520-SpecialEducation-ProjectWorkability(97/98) Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $59,392.00 $59,392.00 $60,817.41 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $59,392.00 $59,392.00 $60,817.41 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $35,665.00 $36,378.30 $37,105.87 EmployeeBenefits 3000-3999 $17,693.00 $17,814.98 $17,950.64 BooksandSupplies 4000-4999 $400.00 $388.59 $381.04 ServicesandOtherOperating 5000-5999 $1,993.00 $1,169.13 $1,738.86 (1) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $3,641.00 $3,641.00 $3,641.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $59,392.00 $59,392.00 $60,817.41 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object5200:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page28of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6530-SpecialEd-PreschoolLowIncidence(97/98) Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $18,342.00 $18,342.00 $18,782.21 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $18,342.00 $18,342.00 $18,782.21 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $5,325.00 $5,173.14 $5,072.69 ServicesandOtherOperating 5000-5999 $11,893.00 $12,044.86 $12,585.52 (1) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $1,124.00 $1,124.00 $1,124.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $18,342.00 $18,342.00 $18,782.21 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object5800:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page29of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:6535-SpecialEd-PersonnelStaffDevelop. Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $5,742.00 $5,742.00 $5,879.81 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $5,742.00 $5,742.00 $5,879.81 Expenditures CertificatedSalaries 1000-1999 $1,970.00 $2,009.40 $2,049.59 ClassifiedSalaries 2000-2999 $450.00 $459.00 $468.18 EmployeeBenefits 3000-3999 $470.00 $479.40 $488.99 BooksandSupplies 4000-4999 $0.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $2,500.00 $2,442.20 $2,521.05 (1) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $352.00 $352.00 $352.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $5,742.00 $5,742.00 $5,879.81 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object5200:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page30of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7090-EconomicImpactAid(EIA) Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $134,426.00 $134,426.00 $137,652.22 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $134,426.00 $134,426.00 $137,652.22 Expenditures CertificatedSalaries 1000-1999 $26,948.00 $27,238.10 $27,534.00 (2) ClassifiedSalaries 2000-2999 $7,420.00 $7,568.40 $7,719.77 EmployeeBenefits 3000-3999 $9,602.00 $9,680.01 $9,783.71 (3) BooksandSupplies 4000-4999 $10,821.00 $10,512.40 $10,308.28 ServicesandOtherOperating 5000-5999 $8,710.04 $8,892.95 $9,106.38 CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $1,905.00 $1,905.00 $1,905.00 (4) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $65,406.04 $65,796.86 $66,357.14 Excess(Deficiency)ofRevenuesOverExpenditures $69,019.96 $68,629.14 $71,295.08 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $69,019.96 $68,629.14 $71,295.08 FundBalance BeginningFundBalance 9791 $166,675.88 $235,695.84 $304,324.98 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $166,675.88 $235,695.84 $304,324.98 EndingFundBalance $235,695.84 $304,324.98 $375,620.06 Notes: (1) (1.1) Object8312:Toadjustrevenuetomatchapportionmentadvice.LK (2) (2.1) Object1101:FCMATAdjustmentbasedoncurrentyearbudgetreview. (3) (3.1) Object3102:FCMATAdjustmentbasedoncurrentyearbudgetreview. (3.2) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (4) (4.1) Object7310:Tobookindirectatallowed3%.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page31of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7091-EconomicImpactAid:LimitedEnglish Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $58,695.00 $58,695.00 $60,103.68 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $58,695.00 $58,695.00 $60,103.68 Expenditures CertificatedSalaries 1000-1999 $20.00 $20.40 $20.81 ClassifiedSalaries 2000-2999 $29,061.00 $29,642.22 $30,235.06 EmployeeBenefits 3000-3999 $21,844.00 $22,093.00 $22,257.90 (1) BooksandSupplies 4000-4999 $811.00 $787.87 $772.57 ServicesandOtherOperating 5000-5999 $5,250.00 $4,442.51 $5,108.34 (2) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $1,709.00 $1,709.00 $1,709.00 (3) DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $58,695.00 $58,695.00 $60,103.68 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. (2) (2.1) Object5800:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue (3) (3.1) Object7310:Cappedat3%.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page32of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7230-Transportation:HometoSchool Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $393,713.00 $393,713.00 $403,162.11 (1) OtherLocalRevenues 8600-8799 $20,000.00 $20,000.00 $20,000.00 TotalRevenues $413,713.00 $413,713.00 $423,162.11 Expenditures CertificatedSalaries 1000-1999 $1,000.00 $1,020.00 $1,040.40 ClassifiedSalaries 2000-2999 $615,250.00 $626,125.00 $637,217.50 (2) EmployeeBenefits 3000-3999 $343,425.00 $349,166.47 $352,040.49 (3) BooksandSupplies 4000-4999 $287,901.28 $279,690.77 $274,259.85 ServicesandOtherOperating 5000-5999 ($36,638.30) ($36,769.06) ($36,604.62) CapitalOutlay 6000-6900 $6,396.00 $6,396.00 $6,396.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $79,858.00 $79,858.00 $79,858.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $1,297,191.98 $1,305,487.18 $1,314,207.62 Excess(Deficiency)ofRevenuesOverExpenditures ($883,478.98) ($891,774.18) ($891,045.51) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $8,957.28 $8,957.28 $8,957.28 InterfundTransfersOut 7600-7629 $20,000.00 $20,000.00 $20,000.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $894,521.70 $902,816.90 $902,088.23 TotalOtherFinancingSources\Uses $883,478.98 $891,774.18 $891,045.51 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8312:Aprilrevisiontoapportionment.LK (2) (2.1) Object2200:Atotalof$333,274plusbenefitsforclassifiedsalariesthatwasreducedinthedistrict'sMYP,thathavenotbeenboardapproved.Therefore,thosesalarieswerenotreducedby FCMAT:2012/13-$150,274(Approx.2.0FTE)2013/14-$183,000(Approx.3.2FTE) (3) (3.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page33of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7235-Transportation:BusReplacement Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $895,256.00 $0.00 $0.00 (1) OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $895,256.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $10,875.00 $0.00 $0.00 ServicesandOtherOperating 5000-5999 $19,816.00 $0.00 $0.00 CapitalOutlay 6000-6900 $889,565.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $920,256.00 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures ($25,000.00) $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $25,000.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $25,000.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object8590:Thisisthelastyearofthisgrant.LK Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page34of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:7236-SchoolBusEmissionsReductionFunds Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $47,890.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $47,890.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $0.00 $0.00 $0.00 EmployeeBenefits 3000-3999 $0.00 $0.00 $0.00 BooksandSupplies 4000-4999 $11,366.00 $0.00 $0.00 (1) ServicesandOtherOperating 5000-5999 $6,413.00 $0.00 $0.00 CapitalOutlay 6000-6900 $30,111.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $47,890.00 $0.00 $0.00 Excess(Deficiency)ofRevenuesOverExpenditures $0.00 $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object4300:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page35of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:8150-Ongoing&MajorMaintenanceAccount(RMA:EducationCodeSection17070.75) Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $0.00 $0.00 $0.00 TotalRevenues $0.00 $0.00 $0.00 Expenditures CertificatedSalaries 1000-1999 $0.00 $0.00 $0.00 ClassifiedSalaries 2000-2999 $431,250.00 $439,775.00 $448,470.50 EmployeeBenefits 3000-3999 $218,609.00 $223,010.55 $225,276.05 (1) BooksandSupplies 4000-4999 $87,070.00 $84,586.90 $82,944.42 ServicesandOtherOperating 5000-5999 $59,976.00 $59,837.28 $59,962.37 CapitalOutlay 6000-6900 $1,413.00 $1,413.00 $1,413.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $798,318.00 $808,622.73 $818,066.34 Excess(Deficiency)ofRevenuesOverExpenditures ($798,318.00) ($808,622.73) ($818,066.34) OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $798,318.00 $808,622.73 $818,066.34 TotalOtherFinancingSources\Uses $798,318.00 $808,622.73 $818,066.34 NetIncrease(Decrease)inFundBalance $0.00 $0.00 $0.00 FundBalance BeginningFundBalance 9791 $0.00 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $0.00 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object3202:Persrateincreasedto11.417from10.923forfiscalyear2012/13. Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page36of37 LEA:PlumasUnified Projection:PlumasUnifiedSchoolDistrict-2ndInterim2011/12 GeneralFund/CountySchoolServiceFund RestrictedResourcesOnly Resource:9010-OtherLocal Name ObjectCode BaseYear Rules Year1 Year2 Note 2011-12 2012-13 2013-14 Revenues RevenueLimitSources 8010-8099 $0.00 $0.00 $0.00 FederalRevenues 8100-8299 $0.00 $0.00 $0.00 OtherStateRevenues 8300-8599 $0.00 $0.00 $0.00 OtherLocalRevenues 8600-8799 $104,601.48 $104,601.48 $104,601.48 TotalRevenues $104,601.48 $104,601.48 $104,601.48 Expenditures CertificatedSalaries 1000-1999 $39,209.00 $39,864.06 $40,532.22 (1) ClassifiedSalaries 2000-2999 $11,486.00 $11,693.62 $11,905.39 EmployeeBenefits 3000-3999 $26,518.09 $26,729.00 $26,944.09 (2) BooksandSupplies 4000-4999 $56,614.31 $10,000.00 $10,000.00 (3) ServicesandOtherOperating 5000-5999 $84,469.33 $16,314.80 $15,219.78 (4) CapitalOutlay 6000-6900 $0.00 $0.00 $0.00 OtherOutgo 7000-7299 $0.00 $0.00 $0.00 DirectSupport/IndirectCost 7300-7399 $0.00 $0.00 $0.00 DebtService 7430-7439 $0.00 $0.00 $0.00 TotalExpenditures $218,296.73 $104,601.48 $104,601.48 Excess(Deficiency)ofRevenuesOverExpenditures ($113,695.25) $0.00 $0.00 OtherFinancingSources\Uses InterfundTransfersIn 8900-8929 $0.00 $0.00 $0.00 InterfundTransfersOut 7600-7629 $0.00 $0.00 $0.00 AllOtherFinancingSources 8930-8979 $0.00 $0.00 $0.00 AllOtherFinancingUses 7630-7699 $0.00 $0.00 $0.00 Contributions 8980-8999 $0.00 $0.00 $0.00 TotalOtherFinancingSources\Uses $0.00 $0.00 $0.00 NetIncrease(Decrease)inFundBalance ($113,695.25) $0.00 $0.00 FundBalance BeginningFundBalance 9791 $113,695.25 $0.00 $0.00 AuditAdjustments 9793 $0.00 $0.00 $0.00 OtherRestatements 9795 $0.00 $0.00 $0.00 AdjustedBeginningFundBalance $113,695.25 $0.00 $0.00 EndingFundBalance $0.00 $0.00 $0.00 Notes: (1) (1.1) Object1101:FCMATAdjustmentbasedoncurrentyearbudgetreview. (2) (2.1) Object3102:FCMATAdjustmentbasedoncurrentyearbudgetreview. (3) (3.1) Object4300:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue (3.2) Object4400:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue (4) (4.1) Object5800:FCMATAdjustmenttobalanceresourceexpenditurestoexpectedrevenue Printedby:AnthonyBridges Printdate:8/1/201212:43PM Page37of37 MEMORANDUM DATE: TO: District Consolidation Committee (DCC) FROM: (staff facilitators) RE: Proposed Philosophy Goal Statements for the School Closure Analysis Process Meeting #2, ____________ (date), 2012 One systematic way of helping to decide on an order of schools for closure is to evaluate each school using an established set of criteria developed by the district and appropriate stakeholder groups to assess each school’s feasibility and impacts if it were to be closed. By ranking these criteria according to the district’s philosophical/policy goals or objectives, the DCC and the board can score each school in a meaningful manner and arrive at a justifiable basis for the school closure decision. To decide on the factors used and how to rank them, the DCC should first reach agreement on the goals that we want to strive toward in making the rank ordering decisions. At Meeting #1, we took an introductory look at what a matrix might look like eventually, but first we need to reach agreement on what we believe are the goals that should be achieved for a possible closure. Below is a goal statement and the factors or data that we would be considering to rank the schools. Please keep in mind that these are draft statements and can be changed, added to or subtracted from. Also, please keep in mind that the ranking will be made up of a synthesis of all factors, not any one factor alone. It is very important to realize that as much as we can quantify the factors, there are many implications and effects of each closure scenario. One change will cause ripple effects of other changes, and the committee members will be asked to evaluate many of these ripple effects. It is proposed that we go through these one by one and either vote on each individually or as a group. We have included this item as an action item so the committee has the flexibility to vote on individual items or on the whole at this meeting or the next meeting. After there is agreement on these philosophy/goal statements, the ratings of each factor can be done to match the philosophical goals. Fiscal Impacts: Philosophical/Goal Statement #1 • Save the maximum amount of general funds possible by closing the school with the highest operating costs per student, including personnel, maintenance and utilities. Factors to evaluate: 1. Non‐teaching personnel costs per student or other unit 2. Utilities costs per student 3. Other operating costs per student Background information needed to obtain the above factors: 1. One‐time facilities costs* (ties to Statement #2 below, Item #5). 2. One‐time other costs such as moving* *These are needed to determine net estimated cost savings of school closure. Facilities Impacts: Philosophical/Goal Statement #2 • Provide adequate amount of classroom space for all students by closing the school whose adjacent schools have adequate classroom space to house the incoming students. • Provide adequate acreage for all students by closing the school that has adjacent schools with adequate acreage to hold the incoming students. • Provide adequate core facilities for students by closing the school that has adjacent schools with adequate core facilities to hold the incoming students. Factors to evaluate: 1. Ability of the adjacent receiving schools to house incoming students in current existing classrooms 2. Ability of the adjacent receiving schools’ acreage to accommodate incoming students 3. Ability of the adjacent receiving schools’ core facilities to accommodate incoming students Background information needed to obtain the above factors: 1. Classroom capacity (at current 24:1 and potential 30:1 ratio or other) 2. Number of classrooms needed to house incoming students 3. Number of portable classrooms that would have to be added to house students in receiving schools (classroom impact) 4. Site acreage and its comparison to CDE School Site Analysis and Guidelines acreage recommendations 5. Site capacity based on acreage 6. Core facility capacity 7. Classroom utilization percentage (enrollment to classroom capacity at Maximum student:teacher ratio) 8. Site utilization percentage (enrollment to site capacity) 9. Core facility utilization percentage (enrollment to core facility capacity) Facilities Impacts: Philosophical/Goal Statement #3 • Provide adequate facilities for all students by closing the school whose adjacent schools are adequate in condition. Factors to evaluate: 1. Year school was built or modernized 2. Percentage of permanent and portable classrooms 3. Number of leased portable classrooms 4. Number of portable classrooms over 20 years of age or not modernized Background information also needed to obtain the above factors: Number of permanent classrooms Number of portable classrooms and ownership Maintenance costs explanation Facilities Impacts: (Also Educational Impacts) Philosophical/Goal Statement #4 • Provide education and services for special education (special day class) students in an appropriate environment with adequate facilities in receiving schools. Factors to evaluate (in matrix): 1. Ability of schools to provide services to special education students from closed schools Background information needed to obtain the above factors: 1. Number and category of affected SDC students per school 2. Classroom capacity of all schools, not just adjacent schools 3. Analysis and explanation from special education director/department Enrollment Impacts: Philosophical/Goal Statement #5 • Cause the least amount of disruption possible by closing the school with the lowest enrollment. Factors to evaluate: 1. Enrollment (October 2009) 2. One‐year projected enrollment Background Information: 1. Five‐year projected enrollment Educational Program Impacts: Philosophical/Goal Statement #6 • Provide students with education in higher‐performing schools by closing the school with the lowest academic performance. Factors to evaluate: 1. 2009 Academic Performance Index (API) score 2. Percent gain 2010 to 2011 (one‐year change) in Adequate Yearly Performance (AYP) in English/language arts and in math 3. Percent gain 206 to 2011 (five‐year change) in AYP in English/language arts and in math Educational Program Impacts: (Also Facilities Impacts) Philosophical/Goal Statement #7 • Provide students with the education and services they currently have as much as possible by closing the school that has adjacent or other schools that can provide those services and programs for the receiving students. Factors to evaluate: 1. Ability of schools to provide other services to students from closed schools 2. Special program funding transferability to receiving schools Background information needed to obtain the above factors: 1. Classroom capacity of adjacent schools 2. Program information on all programs, including, but not limited to: Title I, GATE Transportation/Distance/Safety Impacts: (Also Facilities Impacts) Philosophical/Goal Statement #8 • Provide education and services for general education students and special education students in a manner that provides goals of classroom dispersal balanced with transportation costs and types and numbers of classes needed. Factors to evaluate: 1. Ability of schools to provide services to students from closed schools Background Information needed to obtain the above factors: 1. Number and category of affected students per school 2. Transportation analysis from transportation department Transportation/Distance/Safety Impacts: (Also Facilities Impacts) Philosophical/Goal Statement #9 • Keep students as relatively close as possible to their neighborhood. Factors to evaluate: 1. Number of students living within one mile of school 2. Percentage of students living within one mile of school 3. Percentage of students who live within attendance area 4. Average distance traveled to school per student Background information needed to obtain the above factors: 1. Intradistrict transfers 2. Interdistrict transfers 3. Open enrollment 4. Title I parent choice transfer Transportation/Distance/Safety Impacts: (Also Facilities Impacts) Philosophical/Goal Statement #10 Ensure that students have to cross the fewest major physical barriers possible, such as multilane arterial roads. Factors to evaluate: 1. Number of major roads and freeways that students from closed school would need to cross to reach receiving schools Forecasts Level 12-13 13-14 14-15 15-16 ------------------------------------------------------------ Plumas Unified K-6 1066 1067 1042 1025 Chester 181 175 175 171 Kindergarten 30 29 25 28 1st 31 30 29 25 2nd 28 33 32 31 3rd 20 24 28 27 4th 28 19 22 26 5th 17 23 16 18 6th 27 17 23 16 Greenville 123 123 122 121 Kindergarten 25 24 21 23 1st 22 21 20 18 2nd 17 21 20 19 3rd 21 16 20 19 4th 16 20 15 19 5th 12 14 17 13 6th 10 7 9 10 Taylorsville 39 34 28 14 Kindergarten 0 0 0 0 1st 0 0 0 0 2nd 4 0 0 0 3rd 10 5 0 0 4th 13 9 5 0 5th 7 14 10 5 6th 5 6 13 9 Pioneer/Quincy 380 376 363 356 Kindergarten 54 51 45 50 1st 56 56 53 47 2nd 46 50 50 47 3rd 56 45 49 49 4th 58 62 49 54 5th 55 56 60 48 6th 55 56 57 61 Carmichael 343 359 354 363 Kindergarten 59 56 49 54 1st 57 56 53 46 2nd 46 57 56 53 3rd 54 48 60 58 1 4th 40 50 45 56 5th 52 41 51 46 6th 35 51 40 50 2 Level 12-13 13-14 14-15 15-16 ------------------------------------------------------------ Plumas Unified 7-12 886 839 820 818 Chester Jr/Sr 192 175 160 155 7th 33 29 22 29 8th 24 31 28 21 9th 27 24 31 28 10th 35 27 24 31 11th 33 32 24 22 12th 40 32 31 24 Greenville Jr/Sr 101 93 92 98 7th 13 21 21 25 8th 21 12 19 19 9th 16 21 12 19 10th 15 15 19 11 11th 14 11 11 14 12th 22 13 10 10 Quincy Jr/Sr 339 344 335 332 7th 61 52 55 54 8th 53 62 53 56 9th 67 53 62 53 10th 59 67 53 62 11th 59 54 61 49 12th 40 56 51 58 Portola Jr/Sr 246 216 215 224 7th 45 33 51 52 8th 45 37 27 42 9th 42 45 37 27 10th 36 38 41 34 11th 37 30 32 34 12th 41 33 27 35 Almanor Con HS 2 5 7 4 7th 0 0 0 0 8th 0 0 0 0 9th 0 0 0 0 10th 0 2 3 1 11th 1 1 2 1 12th 1 2 2 2 Jim Becwourth Cont HS 6 6 11 5 3 ------------------------------------------------------------ 7th 0 0 0 0 8th 0 0 0 0 9th 0 0 1 0 10th 3 3 2 1 11th 2 1 5 1 12th 1 2 3 3 4 LEA: Plumas Unified Projection: Plumas Unified School District - 2nd Interim 2011/12 General Fund/County School Service Fund Unrestricted Resources Only Resource: 0000 - Unrestricted Revenues: Revenue Limit Sources (8010 - 8099) FCMAT District (item 10 MYP calc) Differnece +/- Base Year Year 1 Year 2 Base Year Year 1 Year 2 Base Year 1 Year 2 Name Object Code 2011 - 12 2012 - 13 2013 - 14 2011 - 12 2012 - 13 2013 - 14 Year 2012 - 13 2013 - 14 Revenue Limit Sources 8010 - 8099 $15,107,475.00 $14,073,389.00 $13,146,123.00 $15,106,730.00 $14,118,273.00 $13,366,612.00 ($745.00) $44,884.00 $220,489.00 Principal Apportionment 8010 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Limit State Aid-Current Year 8011 ($255.00) ($12,887.00) ($12,887.00) ($255.00) $0.00 $0.00 $0.00 $12,887.00 $12,887.00 Charter Schools General Purpose Entitlement- 8015 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Aid Revenue Limit State Aid-Prior Years 8019 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Tax Relief Subventions 8020 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Homeowners' Exemption 8021 $148,419.00 $148,419.00 $148,419.00 $148,419.00 $139,514.00 $132,539.00 $0.00 ($8,905.00) ($15,880.00) Timber Yield Tax 8022 $95,000.00 $60,000.00 $60,000.00 $95,000.00 $60,000.00 $60,000.00 $0.00 $0.00 $0.00 Other Subventions/In-Lieu Taxes 8029 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 County and District Taxes 8040 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Secured Rolls Tax 8041 $15,848,549.00 $14,862,095.00 $13,934,829.00 $15,848,549.00 $14,897,636.00 $14,152,755.00 $0.00 $35,541.00 $217,926.00 Unsecured Roll Taxes 8042 $336,419.00 $336,419.00 $336,419.00 $336,419.00 $316,234.00 $300,422.00 $0.00 ($20,185.00) ($35,997.00) Prior Years' Taxes 8043 $12,500.00 $12,500.00 $12,500.00 $12,500.00 $11,750.00 $11,163.00 $0.00 ($750.00) ($1,337.00) Supplemental Taxes 8044 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Education Revenue Augmentation Fund 8045 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 (ERAF) Supplemental ERAF 8046 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Community Redevelopment Funds 8047 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Limit Transfers 8090 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Revenue Limit Transfers 8091 ($349,707.00) ($349,707.00) ($349,707.00) ($349,706.00) ($318,900.00) ($300,306.00) $1.00 $30,807.00 $49,401.00 PERS Reduction Transfer 8092 $49,511.00 $49,511.00 $49,511.00 $48,765.00 $45,000.00 $43,000.00 ($746.00) ($4,511.00) ($6,511.00) Custom Object 8093 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Custom Object 8094 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Custom Object 8095 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Transfers to Charter Schools In-Lieu of 8096 ($1,032,961.00) ($1,032,961.00) ($1,032,961.00) ($1,032,961.00) ($1,032,961.00) ($1,032,961.00) $0.00 $0.00 $0.00 Property Taxes Property Taxes Transfers 8097 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Printed By: Anthony Bridges Print date: 8/2/2012 10:37 AM Page 1 of 1