West Sonoma County Union High School District Report

West Sonoma County Union High School District Food Service Review December 20, 2011 Joel D. Montero Chief Executive Officer Fiscal crisis & ManageMent assistance teaM December 20, 2011 Keller McDonald, Superintendent West Sonoma County Union High School District 462 Johnson Street Sebastopol, CA 95472 Dear Superintendent McDonald: In June 2011, the Fiscal Crisis and Management Assistance Team (FCMAT) entered into an agree- ment with the West Sonoma County Union High School District for a review of the district’s food service program. Specifically, the study agreement states that FCMAT will complete the following: 1. The West Sonoma County Union High School District is requesting the FCMAT Team to conduct an in depth comprehensive review of the food service program. The Team will conduct a review of the current child nutrition program which serves breakfast and lunch to approximately 2,300 students. The review will include food preparation, ordering, inventory, cash management, staffing, policies and procedures, federal and state compliance, menu planning; warehousing and food storage, purchasing and facilities. The team will provide recommendations for enhancing revenues or implementing changes needed to support the program and provide a more efficient operation. This final report contains the study team’s findings and recommendations in the above areas of review. We appreciate the opportunity to serve the West Sonoma County Union High School District and extend our thanks to all the staff for their assistance during fieldwork. Sincerely, Joel D. Montero Chief Executive Officer C: Steve Jorgensen, Assistant Superintendent, West Sonoma County Union High School District 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 Background ......................................................................................................1 Study Guidelines ............................................................................................1 Study Team.......................................................................................................2 Executive Summary ........................................................................3 Findings and Recommendations .....................................................5 Fiscal Issues ......................................................................................................5 Menus and Meal Program ...........................................................................9 Eligibility, Participation and Meal Service ............................................13 Staffing ............................................................................................................19 Purchasing ......................................................................................................23 Facilities and Equipment ...........................................................................25 Cash Handling and Internal Controls ....................................................27 Coordinated Review Effort Readiness ...................................................31 Appendices ............................................................................................33 West sonoMa county union HigH scHool District ii 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 West sonoMa county union HigH 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 The West Sonoma County Union High School District is located in Western Sonoma County, which extends from north of Petaluma to the coastal areas near Fort Ross. The largest residential area in the district is the city of Sebastopol, located fifty miles north of San Francisco and 10 miles west of Santa Rosa. The district lies within the world famous wine, grape, and apple producing region of Sonoma County. North of Sebastopol, students also come from the commu- nities of Forestville, Cazadero, Graton, Guerneville, Occidental and Monte Rio. The district serves approximately 2,200 students in grades 9-12. Students who enter the district’s high schools come from 10 elementary districts spread across the western part of the county. The district’s schools include Analy and El Molino High Schools, and Laguna Continuation High School. The district also operates a community day school. In June 2011, the district entered into a study agreement with the Fiscal Crisis and Management Assistance Team (FCMAT) for an in-depth comprehensive review of the district’s food services program. Areas for review included food preparation, ordering, inventory, cash management, staffing, policies and procedures, federal and state compliance, menu planning, warehousing and food storage, purchasing, and facilities. The agreement requested that FCMAT provide recom- mendations for increasing revenues or implementing changes needed to support the program and provide a more efficient operation. Study Guidelines A FCMAT study team visited the district on September 20-21, 2011 to interview staff, collect data, review documents and visit facilities. This report is the result of those activities and is divided into the following sections: I. Executive Summary II. Fiscal Issues III. Menus and Meal Program IV. Eligibility, Participation and Meal Service V. Staffing VI. Purchasing VII. Facilities and Equipment VIII. Cash Handling and Internal Controls IX. Coordinated Review Effort Readiness X. Appendices West sonoMa county union HigH scHool District 2 INTRODUCTION Study Team The study team was composed of the following members: Anthony L. Bridges, CFE Judith E. Stephens Deputy Executive Officer FCMAT Consultant Atascadero, CA Nipomo, CA John Lotze Rod Blackner* FCMAT Public Information Specialist FCMAT Consultant Bakersfield, CA Paso Robles, CA *This consultant was not representing his employer but was working solely as an independent contractor for FCMAT. Fiscal crisis & ManageMent assistance teaM 3 EXECUTIVE SUMMARY Executive Summary The West Sonoma County Union High School District participates in the National School Lunch Program and serves breakfast and lunch at Analy, El Molino and Laguna High Schools. The food services department is committed to promoting healthy food choices and is dedicated to providing students with nutritious meals to support their academic success. Although the district’s primary fiscal focus is the general fund, the district operates many other funds including the cafeteria fund. The district’s fiscal goal for the food services department is to establish an operating budget that does not require a contribution from the unrestricted general fund. The district’s food services department has required an annual contribution from the unrestricted general fund for the last four years and is projected to require a contribution of $80,000 in the current fiscal year, as shown in the following table: Fiscal Year Total Contribution 2007-08 $72,431 2008-09 $86,723 2009-10 $ 131,028 2010-11 $ 120,069 2011-12 $80,000 Ideally, food costs and expenditures for labor should each equal approximately 40-45% of revenue for a total of approximately 80-90% of budgeted revenue. However, the district’s total labor costs are approximately 70% of revenue, and the total combined operating costs are 118% of the budgeted revenue. This is part of the reason the department requires an annual contribu- tion to support the program. The total operating costs are high compared to current averages for high school districts. At a time when school districts across the state are facing additional budget reductions and cash deferrals, it is critical that the food service department address this issue. Because of the continuing general fund contributions to the food services budget, the district should review with its independent auditor the possibility of setting up a long-term liability in the cafeteria fund so that when a contribution is no longer required the district’s general fund may be able to recapture some of the lost revenue from the current or prior three fiscal years. The menus offered at the district’s high schools are appropriate for high school students and appear to meet guidelines of the National School Lunch Program’s Enhanced Food-Based Menu Plan. However, it is not known whether the calories and other nutritional requirements are being met because the district is not conducting its own analysis. The FCMAT study team observed food service during lunchtime and breaks at each high school. Most students took the required number of items, but not all. If students do not select the required number of items, the meal is not in compliance with federal and state regulations and is not eligible for reimbursement. Therefore, staff and students need a periodic review of the requirements. During a state review, the district will be required to delete incomplete meals from meal totals on submitted reimbursement claims. The food services department is directed by a food service coordinator who was hired in the spring of 2010. This employee had no prior food service experience but has accepted the high learning curve of this assignment in an exceptional manner. The National School Lunch Program is complex and combines the need to understand a myriad of state and federal regulations and procedures in the areas of nutrition, free and reduced price meal eligibility determination, food safety, food production and service, employee supervision, and financial management. The coor- West sonoMa county union HigH scHool District 4 EXECUTIVE SUMMARY dinator should seek and the district should encourage additional training opportunities to further increase knowledge. Meals per labor hour (MPLH) is an industry-standard measurement used to calculate appropriate staffing levels in a food service program. Calculations may vary depending on the types of menu items served and the production method. Food services departments that prepare meals or some items from scratch instead of using prepackaged meals or heat-and-serve items will require more labor hours. FCMAT performed MPLH calculations for Analy and Laguna high schools combined because Laguna depends on Analy for food production and meal service. El Molino High School was analyzed separately even though they receive some prepared food from Analy. A monthly sample calculation for August 2011 shows that the MPLH was 22 at Analy/Laguna and 27 at El Molino; both of these numbers are lower than the industry-recommended MPLH of 30 and indicate that staffing is somewhat high. The California Department of Education (CDE) is required by the United States Department of Agriculture (USDA) and National School Lunch Program (NSLP) regulations to conduct a Coordinated Review Effort (CRE) Administrative Review (7 CFR 210.18) at all participating Local School Food Authorities (LSFAs) once every five years. The district’s next CRE and School Meal Initiative (SMI) review is scheduled for the spring of 2012. In preparation for the CRE, the district should develop a system to double-check applications for free and reduced-price meals to ensure that eligibility determinations are accurate and that all applications on file are complete. A new production record form will need to be in place and staff will need to review a copy of the previous state food service audit, Coordinated Review Effort/ School Meal Initiative (CRE/SMI). During FCMAT’s site visit, the department could not locate the previous report. Fiscal crisis & ManageMent assistance teaM 5 FISCAL ISSUES Findings and Recommendations Fiscal Issues The district’s adoption budget is a planning document that links educational goals to financial decisions and is the annual plan for maintaining the district’s financial solvency. Although the district’s primary fiscal focus is the general fund, the district operates many other funds including the cafeteria fund. The primary goal of the cafeteria fund is to provide students with healthy meals to help support student achievement and the district’s academic programs. The district’s fiscal goal for the food services department is to establish an operating budget that does not require a contribution from the district’s unrestricted general fund. For the past four years, the district’s food services department has required an annual contribu- tion from the unrestricted general fund, and is projected to require a contribution in the current fiscal year. In addition, because of the current contribution, the district has not charged direct and indirect costs to the food service fund. At a time when school districts across the state are facing additional budget reductions and cash deferrals, it is critical that the food service depart- ment address this issue and ensure that its budget is balanced. The comparative object summary budget report provided by the district shows the food services department’s deficit spending for the last four years and the projected deficit amount for the current fiscal year, as indicated in the following table: General Fund Contributions to the Cafeteria Fund, 2007-08 through 2011-12 (projected) Fiscal Year Total Contribution 2007-08 $ 72,431 2008-09 $ 86,723 2009-10 $131,028 2010-11 $120,069 2011-12 (projected) $ 80,000 The district’s 2010-11 unaudited actuals indicate some of the issues that are causing the ongoing food service program deficit. Total revenue for the cafeteria fund during 2010-11 was $27,529 less than the prior year and $35,000 less than four years prior. Revenues have been decreasing for the last several years. The termination of the district’s food service contract with the Forestville School has contributed to the continuing revenue reductions. Although revenue from reimbursable meals has increased during this same period, the revenue from other meals and a la carte sales has decreased significantly. Over the past four years, revenue from sales of nonreimbursable meals and a la carte items has decreased by $111,617. Many schools throughout California have experienced a similar decline because of new nutritional requirements regarding what schools can offer in a la carte meals. During the past seven years, state and federal mandates have restricted the sales of food and snack items that have high student appeal such as soda, potato chips and fried foods. The new items offered as replacements are more nutritious but students buy fewer of them. Ideally, food costs and labor costs should each account for approximately 40-45% of food service program revenue, for a total of approximately 80-90% of budgeted revenue. FCMAT’s review of salaries and benefits indicates that the district’s total food costs last year were 48% of revenue, West sonoMa county union HigH scHool District 6 FISCAL ISSUES and labor costs (including benefits) were 70% of revenue, for a total of 118% of the cafeteria fund’s budgeted revenue. This is higher than the ideal and higher than current averages for high school districts statewide. This is part of the reason the food services department requires an annual contribution from the general fund. Districts that produce meals from scratch typically have higher labor costs and lower food costs, while districts such West Sonoma that use many prepared foods typically have lower labor costs and higher food costs. One factor that increases the district’s labor costs is that it pays 100% of health and welfare benefits for many of its five-hour per day food service employees. In the food service industry it is rare for staff members who work less than eight hours per day to receive fully paid benefits. Most districts pro-rate the amount the district pays for benefits based on the number of hours worked and require an employee contribution for the balance. Because of the contribution it requires from the district’s unrestricted general fund, for the past several years the food service department has not paid either indirect or direct support costs that are charged to the district’s other funds and restricted programs. The California State Accounting Manual (CSAM) provides for the transfer of monies from the general fund to the cafeteria fund. However, because of the continued general fund contributions to the cafeteria fund, the district would benefit from reviewing with its independent auditor the concept of setting up a long-term liability. Under such an arrangement, if the cafeteria fund no longer requires an annual transfer of funds, the district’s general fund may be able to recapture some of the lost revenue from the current or prior three fiscal years. The district has a board policy that requires closed campuses during the lunch period. However, this policy is not enforced or followed, and many students leave campus during the lunch period to purchase food, so in practice the campus is largely open. While this type of policy is extremely difficult to monitor, optional policies such allowing only students in grades 11 and 12 to leave campus or similar policies that would keep more students on campus during the lunch hour may help increase food sales. To facilitate this option, the department will need to compare menu options with products sold locally and design an advertising program to capitalize on the nutri- tional value. Recommendations: The district should: 1. Increase revenue to compensate for decreased food sales by improving the menu offerings and promoting their nutritional value. 2. If revenue is not increased, decrease staff expenses; engage in collective bargaining negotiations to reduce salary and benefits costs if needed. 3. Charge the food service program both direct and indirect costs to ensure that it is accounting for all costs of this program. 4. Establish a goal to reduce food costs by 3%. 4. Ensure that board policy is consistent with district practices. 5. Evaluate the district’s practice of an open campus during the lunch period and review multiple options that for keeping more students on campus, such as allowing only students in grades 11 and 12 to leave campus. Fiscal crisis & ManageMent assistance teaM 7 FISCAL ISSUES 6. Review with its independent auditor the possibility of setting up a long-term liability in the cafeteria fund to recapture some of the unrestricted general fund revenue lost over the past four years. West sonoMa county union HigH scHool District 8 Fiscal crisis & ManageMent assistance teaM 9 MENUS AND MEAL PROGRAM Menus and Meal Program The district participates in the National School Lunch Program (NSLP) and serves breakfast and lunch at Analy, El Molino and Laguna High Schools. The NSLP is a federally assisted meal program that operates in public and nonprofit private schools and residential child care institu- tions. The program provides students with nutritionally balanced low-cost or free lunches each school day. The program was established when the National School Lunch Act was passed in 1946. The district follows the United States Department of Agriculture’s (USDA’s) Enhanced Food- Based Menu Planning Option and the offer-versus-serve option, which lets students turn down foods they do not plan to eat but requires that they take a certain number of items in various food groups. The enhanced menu option requires specific portion sizes for meal components from each of the following food groups: meat, breads, fruits, vegetables and milk. Complete USDA guidelines for each food group is available online at www.fns.usda.gov/cnd/menu/ menu_planning.doc The following table summarizes the requirements of the offer-versus-serve option: National School Lunch Program Offer Versus Serve Enhanced Food-Based Menus • All five food items must be offered to all students. • Serving sizes must equal the minimum required quantities for the appropriate grade group. • Lunch must be priced as a unit. • Students have the option of which item(s) to decline. • Students must take a full portion of at least three of the five food items: One serving of meat, meat alternative, milk or grains/breads and o Two servings of vegetables and fruits. o Meals are also required to meet standards for calories, proteins, fats and certain vitamins and minerals based on the students’ grade in school. Under the Enhanced Food-Based Menu Planning program, the district is not required to perform a nutritional analysis of the menus, but state officials will conduct an analysis when the district receives its state compliance review, and the menus must meet nutritional standards. The following table illustrates the different caloric and nutrient standards for students in preschool, grades K-6 and grades 7-12. West sonoMa county union HigH scHool District 10 MENUS AND MEAL PROGRAM Lunch Calorie and Nutrient Standards for Enhanced Food-Based Menu Planning Options (Average School Week), by Grade Level Nutrients and energy allowances Preschool Grades K-6 Grades 7-12 Energy Allowances (calories) 517 517 825 Total Fat (g)3 171 221 281 Total Saturated Fat (g)3 62 72 92 Protein (g) 7 10 16 Calcium (mg) 267 286 400 Iron (mg) 3.3 3.5 4.5 Vitamin A (RE) 150 224 300 Vitamin C (mg) 14 15 18 1. Total fat is not to exceed 30% of calories over the course of a school week 2. Saturated fat is to be less than 10% of calories over the course of a school week 3. Grams of fat will vary depending on the number of calories The menus offered at the district’s high schools are appropriate for high school students and appear to meet the Enhanced Food-Based Menu Planning Option guidelines. However, it is not known whether the calories and other nutritional targets are being met because the district is not conducting its own analysis. The FCMAT study team’s observations of food service during lunchtime and breaks at each high school indicate that most but not all of the students are taking the number of items required to qualify as a reimbursable meal. Staff and students need to be provided with a review of the requirements because if the required number of items are not selected the meal is not in compli- ance and thus not eligible for reimbursement. During a state review, the district will be required to delete incomplete meals from meal totals on submitted reimbursement claims. The food services department offers a variety of foods that are attractively presented and are appropriate for the student population. At each meal several entrees are offered as well as salads, fruits, breads and milk. All menu items are available either as a complete meal or a la carte. In addition, a large variety of beverages and snack foods is sold in the meal lines Meals and A La Carte Sales Items sold a la carte must meet different nutritional requirements than reimbursable meals. A la carte snack items must have 250 calories or less, with no more than 35% of calories from fat or sugar. A la carte entrees can have no more than 400 calories and four grams (36 calories) of fat per 100 calories. Allowable beverages are milk, water with no sweeteners, unsweetened fruit juice and electrolyte replacement beverages that meet specific guidelines. The USDA announced plans to revise nutrition standards for meals subsidized by the federal government. The new rules, released on January 31, 2011 are the first major revisions to the standards in more than 15 years and will include the following: • A decrease in the amount of starchy vegetables such as potatoes, corn and green peas (item proposed but was repealed 10/21/11). • A requirement to serve only unflavored 1% milk or fat-free flavored or unflavored milk. • An increase in offerings and variety of fruits and vegetables. • An increase in whole grains. There is no requirement at present. Fiscal crisis & ManageMent assistance teaM 11 MENUS AND MEAL PROGRAM • A requirement to use products that have zero grams of trans fat per serving. • A reduction of the sodium in meals over the next 10 years that would eventually reduce total sodium by more than 50%. • The establishment of calorie maximums and minimums, instead of maximums only, by grade level. A summary of these guidelines is included in Appendix A. Additional detailed information is available from the California Department of Education (CDE) website at http://www.cde.ca.gov/ ls/nu/he/mealmenu.asp. The food service coordinator is aware of the meal and a la carte requirements and has tried to ensure that items sold meet these requirements. Most items appear to be in compliance. However, a few items do not meet the standards, such as the nachos and cheese sauce, which are too high in fat and calories, and the frozen lemonade cups, which are too high in calories and sugar. The amount of variety of a la carte items may need to be reviewed. Although the wide array of snack foods and beverages sold provides students with many options, it can slow lines while students try and decide what to buy. It can also increase costs and complicate inventory and purchasing. Items could be rotated at different times to offer variety and prevent redundant offer- ings, potentially increasing student interest. The food services department staff indicated that the department has no method for deciding the prices of a la carte items other than doubling the price. Much thought needs to be given to the price charged for a la carte and snack items. If prices are too high, students will not buy them; if prices are too low, the district will not make enough money to pay for the labor that goes into selling the products, and food costs will be too high. A review of invoices for 11 randomly selected snack items revealed some variances. For example, bottled water was purchased for $0.29 and sold for $0.75, yielding a food cost of 39% which is profitable when including labor. However, fudge bars were purchased for $0.52 and sold for $0.75, yielding a food cost of 69%, which is too high based on industry standards. Among the 11 items selected for review, the food cost percentage varied from 33% to 82%. Because the lunch period provides a limited time to sell food and complete transactions, the district could also benefit from a review of the revenue generated per sale. For example, it takes the same amount of time to sell a $0.50 item as a $2.00 item, but the higher cost items will generate more profit. It is best practice to maintain a balance between finding food items that can be sold for a substantial mark-up and keeping prices competitive with items that can be purchased off campus. There are some simple techniques and forms that can be used to achieve proper pricing in an organized fashion. These include the food cost analysis (see Appendix B), which helps establish the true food cost of an item, and the competitive sales analysis (see Appendix C), which helps staff understand and compare what other convenience stores and markets are charging for items identical or similar to what the district is selling. Although food cost may vary from product to product, the goal is for food costs to be less than 45% of revenues. The district is required to complete and keep daily menu production record forms that indicate the types and amounts of food served to students and adults. The coordinator is aware of this requirement and is directing her staff to complete these forms. The department is changing the format of the forms but is frustrated with the redundancy and tediousness of the current forms. West sonoMa county union HigH scHool District 12 MENUS AND MEAL PROGRAM Many formats are available for these forms, and several examples are given on the CDE website at http://www.cde.ca.gov/ls/nu/he/mnprodfrm.asp, but use of a particular form is not required. As long as all the required information is completed, the district can use any form it desires. The information required for the production records is listed on the School Meal Initiative (SMI) checklist and includes the following: • Number of meals planned and number served • All planned menu items used to meet the required meal pattern, as well as condiments, and non-creditable desserts • Serving size of each food item • Total amount of food prepared for the number of students • Actual number of students and adults served • Number of a la carte and adult meals planned and served • Leftover usage records, substitution lists and dates The FCMAT study team shared a simplified production record form with the food service coor- dinator; this form is included in the Appendix D. Recommendations The district should: 1. Periodically review breakfast and lunch menus and adjust items and/or rotate in new items based on popularity. 2. Review the nutritional requirements for a complete reimbursable meal with staff to ensure that they are guiding students to take adequate amounts. Students should also be educated in the requirements. 3. Assess the a la carte menu and reduce the number of items offered to reduce inventory costs and speed up lines. 4. Review the nutritional requirements for a la carte snacks and entrees; ensure that all items sold meet requirements. 5. Simplify the production record form to streamline the reporting process for staff. Continue to direct staff in completing production record forms daily. 6. Develop a system to ensure that the proper amount is charged for each item so that customers are not overcharged and the district can produce enough revenue to cover its costs. Compare the cost of identical and similar items at nearby businesses. Fiscal crisis & ManageMent assistance teaM 13 ELIGIBILITY, PARTICIPATION AND MEAL SERVICE Eligibility, Participation and Meal Service Twenty-one percent of the district’s students are eligible for free and reduced- price meals. This is the same percentage as during the past few years. However, the percentage of eligible students differs significantly among the three schools. September 2011 eligibility information shows that 14% of students at Analy High School are eligible, 28% at El Molino High School, and 49% at Laguna Continuation High School. The administration at Laguna High School feels that many more of its students would qualify if the parents would fill out the application. Offering snacks as incentives can sometimes help students remember to turn in applications. The district is using direct certification, which is a state program that helps the district directly qualify eligible students for the free and reduced-price meal program. This reduces the number of families that need to submit applications and the number of applications that need to be veri- fied annually. The district has also begun offering online applications to simplify the process for families and make it more confidential. However, as is the case in most high school populations, families often do not apply. Promoting the benefits of the program and the availability of applica- tions all year long may help increase the number of applicants and consequently the number of eligible students. A review of the number of students participating in the free or reduced-price meal program at each school reveals that Analy High School serves 41% of its eligible students at breakfast and 55% at lunch; Laguna Continuation High School serves 56% of its eligible students at breakfast and 44% at lunch; and El Molino High School serves 55% of eligible students at breakfast and 70% at lunch. Eligibility and Participation, September 30, 2011 Schools Analy Laguna El Molino District Totals Enrollment & Eligibility 1324 102 784 2210 Number / Percentage of Free Students 160 / 12% 44 / 43% 177 / 23% 17% Number / Percentage of Reduced Students 36 / 3% 6 /6% 40 / 5% 4% Percentage of Free and Reduced Students %15% 49% 28% 21% Participation Number / Percentage of Free Breakfasts /Day 69 / 43% 25 / 56% 99 / 56% Number / Percentage of Reduced Breakfasts /Day 10 / 27% 3 / 50% 21 / 53% Percentage of Free & Red Breakfasts /Day 40% 56% 55% Number / Percentage of Free Lunches /Day 92 / 58% 19 / 43% 120 / 68% Number / Percentage of Reduced Lunches /Day 16 / 44% 3 / 50% 31 / 78% Percentage of Free and Reduced Lunches /Day 55% 44% 70% Number of Paid Students 1128 52 567 Paid Breakfasts Served 17 / 1% 34 / 65% 14 / 3% Paid Lunches Served 40 / 4% 0 25 / 4% El Molino High School is feeding a greater percentage of its eligible students than the other sites. These are acceptable participation percentages for a high school meal program, but increasing participation among eligible students would significantly increase revenue. It is important that all school sites work to eliminate the stigma of eligibility for free or reduced-price meals when promoting the food service program by marketing the menu using terms such as “combo meals” or “meal deals.” Meeting with students to discuss perceived food service needs can also benefit the program and increase participation. West sonoMa county union HigH scHool District 14 ELIGIBILITY, PARTICIPATION AND MEAL SERVICE Participation among students who pay full price for meals is approximately 1% to 4% districtwide for all meals except for breakfast at Laguna Continuation High School, which is very low. At Laguna Continuation High School breakfast, 65% of the students who are not eligible for free or reduced-price meals participate, but none of these students participate at lunch because it is at the end of the school day. Students may respond to target marketing or special lunch deals if they are presented correctly. However, students who pay full price often only want a la carte choices, so continuing to offer popular items that comply with nutrition regulations can help increase total revenue even if it does not increase meal participation. Analy High School The Analy High School cafeteria has two double-sided food lines with four cashiers during the lunch hour. This is the only location on campus where food is served. Full meals and a la carte items are sold in the same lines. Students are required to enter their student identification (ID) number in the point of sale system for a la carte items and for meals. Cashiers enter the food items chosen into the computers (e.g., pizza, chips, milk, etc.) when sold as a la carte. This practice causes lines to be very slow and could be contributing to reduced participation. The time taken for several of the point of sale transactions was 30-45 seconds each. When students entered numbers for full meals only (no cash involved), the time was reduced to 3-5 seconds. If more prepaid full meals were sold, the average time per transaction time would decrease, which could result in more food products sold. Employees allow students to purchase up to $10 of a la carte items on credit with the food services department. This practice benefits students but creates significant financial risk for the department and could upset parents if their student charges $10.00 without their knowledge. Without parental consent, the department’s recourse in collecting unpaid accounts is limited. The cafeteria has an adequate and well-designed snack bar adjacent to the meal lines. It would greatly speed up lines if the main lines were for meals only, or for meals and a very limited variety snacks or beverages but no a la carte entrees. Selling all a la carte entrees and most a la carte snacks at the snack bar and perhaps also at an outdoor food cart would speed and possibly increase both meal and a la carte sales. The requirement for computers and student identification numbers could also be eliminated to help speed and increase a la carte sales. In interviews, staff indicated that separating the meal sales from a la carte sales was tried before and the food service coordinator felt that students did not participate in the snack bar. The coor- dinator also feels that the current system helps avoid the stigma of meal lines being for students who are eligible for free and reduced-price meals. However, many districts separate these sales successfully. The stigma will not happen if the meal lines are presented as a positive meal-deal and marketed to all students; a complete meal offers more food for less money than a la carte if items are priced correctly. Having different menu items in the two lines can increase the number of transactions. In addition, certain lunch specials could be offered only with a meal. A la carte entrees could be the same daily and kept to a small variety including items such as pizza, burritos, burgers and other items to increase ease and speed of sale. Limiting the variety of snack items could also speed transactions. The meal lines could offer extras such as salads, fruit and popular bread items such as garlic bread or bread sticks. Salad bars and self-serve hot food bars can also be a draw for students who pay full price as well as those who qualify for free or reduced-price meals. The district’s menus currently offer some of these choices. Marketing techniques that other districts use successfully and that could help the Fiscal crisis & ManageMent assistance teaM 15 ELIGIBILITY, PARTICIPATION AND MEAL SERVICE district increase participation include offering bonuses such as a free small bottle of water or a cookie with the purchase of a meal, and meal deals such as “buy 10 meals and get one free.” El Molino High School El Molino High School has one double-sided meal line inside the cafeteria and two mobile food carts outside to serve student lunches. The menu items (meals and a la carte) are identical in all areas. As with Analy, lines are slow and congested. It may be advantageous to separate a la carte sales from meal sales. The inside line could offer meals and perhaps a very few a la carte items such as beverages and cookies. Outside carts could offer only a la carte items and not require the use of computers or student ID numbers. At both Analy and El Molino high schools, one staff member operates a computer for each meal line. At El Molino, two computers are at the end of the double-sided meal line; at Analy, each line has its own computer. The computer system being used has the capacity to allow two pin pads to be connected to one computer so that two lines can be serviced with just one staff person. Many school districts use this method to reduce staff hours. Once a person is trained in this method and has some experience, the same number of students can be served with half the staff. Laguna Continuation High School Meals for Laguna Continuation High School are served from a snack bar in the quad. The majority of daily food sale activity occurs during the morning snack time. Lunch consists of sack lunches delivered for the school’s site staff to hand out. After the sack lunches are handed out, the students are allowed to leave campus. This is against state and federal regulations, which state that all student reimbursable meals must be eaten on campus before the student leaves. It is important that the district address this problem and find a solution, particularly with the state Coordinated Review Effort (CRE) scheduled for this school year. Concerns raised by site staff include a lack of menu choices and the fact that non-food service site staff are required to perform food service duties. The snack bar has space for two servers to assist students. Previously, the school used student helpers at one of the two snack bar point of sale windows but has stopped this practice this year because of union concerns in light of recent staff layoffs. As a result, only one person now serves students and the snack bar lines are congested. Meal sales are low: only approximately 30 students participate at brunch. However, snack sales make the lines busy, and having only one person makes it difficult to meet students’ needs. The difficulty in solving this issue is that a second person is only needed for about 15-20 minutes. The district could post a position for 15 minutes to see if a current part-time employee wants to work this additional time. Another possibility is to see if someone from the Analy High School staff can come to Laguna to help for 15 minutes as part of their current schedule, not as additional hours. If current staff do not apply for the position, the district may want to reinstitute the use of student help. Students who work these types of positions learn valuable skills that can help them the rest of their lives. As with the other schools, Laguna Continuation High School requires students to use their ID numbers to purchase snacks and would benefit from discontinuing this practice, which slows the line and reduces the number of transactions completed. Because there is no requirement to enter a la carte sales into the computer, student ID numbers are not needed. The food service coordi- nator prefers using student ID numbers so that sales can be tracked, and so that students can be allowed to have money on account if they wish. Students should be allowed to keep money on West sonoMa county union HigH scHool District 16 ELIGIBILITY, PARTICIPATION AND MEAL SERVICE account, but cash sales do not need to be entered in the computer at the point of sale. Cash sale totals can be entered into the computer after the meal time for accounting purposes. Even if the district decides not to separate food service lines so that one serves primarily meals and the other only a la carte items, it would benefit greatly from eliminating the requirement for a student ID and computer entry for a la carte items at the point of sale. If the district wants to reduce cash transactions, it could do as some school districts have done and offer students and staff prepaid cards. The cards can include a discount (e.g., 10%) as an incentive for using them. Best practice is to make cards wallet sized and printed with various small cash amounts (e.g., $1.00, $0.25 and $0.50) that add up to the total paid plus the discount percentage (e.g., $22 for a card costing $20). Staff can deduct the amount spent from the cards by marking through the appropriate printed cash amount(s) with a permanent marker. Advantages of using cards such as these include reduced cash transactions and thus faster sales, and the option for parents to still have some control over cash given to students for meals. Best practice also includes designing the cards to prevent easy counterfeiting and warning students that the cards are the same as cash and that losing a card is the equivalent of losing cash. Food Preparation Some of the methods used to prepare and package foods take too much time. Examples include the following. • Pizza is separated into slices, placed on serving tissues on trays, kept hot in the warmers and then placed on serving lines. This takes time, requires space for many trays, and creates extra pans to wash. Keeping the pizza in the original boxes in thermal bags and having a student helper serve it on the meal line would eliminate many unnecessary steps. • Fresh baked cookies are cooled and then wrapped individually in bags, but could be kept on trays and served to students with food tissues. • Chef salads are served in clear plastic clamshell containers. To save money on the containers, staff have been cutting them in half and wrapping the salads with plastic wrap. This may save money on the containers but is much more labor-intensive. With expanded salad bars, self serve chef salads can be offered in the salad bar rather than individually portioned. Recommendations The district should: 1. Conduct an ongoing campaign to encourage families to complete meal appli- cations. 2. Market the benefits of the meal program to all students. 3. Consider separating meal lines from lines for a la carte items at Analy and El Molino high schools. At El Molino, sell a la carte items on mobile carts and meals in the cafeteria. At Analy, use the current meal lines for complete meal sales only and the snack bar and or mobile carts for a la carte sales. Fiscal crisis & ManageMent assistance teaM 17 ELIGIBILITY, PARTICIPATION AND MEAL SERVICE 4. Consider using one computer with two pin pads in the dual lines to reduce staff hours or enable workers to be assigned to other duties. 5. Ensure that Laguna Continuation High School stops the practice of allowing students to leave campus with complete meals. 6. Analyze the current staffing and duties at Analy High School to determine if it is possible to have a staff member assist in the snack line at Laguna Continuation High School, or post a job opening for this 15 minutes of work to fill this vacancy. If neither of these options is successful, consider reinsti- tuting student helpers. 7. Eliminate the practice of requiring students to enter their ID numbers in the point of sale system for a la carte sales. Track these food sales using inventory sheets that record the number of food items at the beginning and end of the serving period instead. 8. Create a prepaid card system to reduce the number of cash transactions for food. Offer a discount on the card to increase sales. 9. Discontinue the practice of allowing students to charge up to $10 of a la carte items on credit with the food services department. 10. Implement the suggestions above for increasing the efficiency of food prepa- ration, and continue analyzing work habits and procedures to gain ideas of how to increase efficiency of production and cleanup. Encourage staff to participate in this analysis and share ideas. Subsequent Events Subsequent to FCMAT’s fieldwork and before issuance of this final report, the district began implementing a number of recommendations in the area of meal service. Changes included sepa- rating lines for meals and a la carte sales at Analy and El Molino high schools by reopening snack bars and using mobile carts for a la carte sales, and using cafeteria lines for meals only. In addi- tion, the district has begun consolidating point of sale stations by using two pin pads per station to free up staff to operate snack bars and serve hot food. Finally, the district has made some a la carte lines cash only and provided point of sale units at others so that students with money on account can purchase snacks. These are positive developments that should benefit the district and increase efficiency and cost- effectiveness. Recommendation The district should: 1. Consider using prepaid cards in place of, or in addition to, the point of sale machines to speed transactions. West sonoMa county union HigH scHool District 18 Fiscal crisis & ManageMent assistance teaM 19 STAFFING Staffing The food services department is directed by a food service coordinator who was hired in the spring of 2010. This employee had no prior food service experience but has accepted the steep learning curve of this assignment in an exceptional manner. She has been to several food service trainings and is self-motivated to learn the program. She is quickly learning the job and the lead- ership role it includes. The coordinator has developed a good relationship with food service staff and other district employees. Leading a school nutrition department requires multiple skills. The National School Lunch Program is complex and combines the need to understand a myriad of state and federal regula- tions and procedures in the areas of nutrition, free and reduced-price meal eligibility determina- tion, food safety, food production and service, employee supervision, and financial management. It is very unusual for a person with no former food service or nutrition background to take on such a task and achieve a good understanding of the program quickly. The food services department has eight staff members, who prepare meals and feed students at the three sites. The food service department has undergone staffing reductions and reorganization this fiscal year in an effort to reduce the need for contributions to the program from the district’s unrestricted general fund. These changes have caused transitional issues among the staff, but they are capable and are very nurturing toward the students. The general feeling among department staff is that the department is short-staffed; however, initial observations and a review of meal counts indicate that staffing is more than adequate. Some organizational changes could be made and some training provided in the area of efficiency. Time can be saved by making even small changes, such as placing cookies that will be served immediately on waxed food tissue rather than bagging them individually. Meal counts and food sales are low at Analy and Laguna high schools and need to increase in order to justify the department’s current staffing hours and labor costs. El Molino High School is serving more of its students but could also increase efficiencies. Meals per Labor Hour Analyzing the number of meals served compared to labor hours is a valuable tool for evaluating productivity and staffing needs for each school site. The meal counts used in FCMAT’s labor analysis were derived from the average number of meals served per site from August 2011 through September 2011. Meals per labor hour (MPLH) is an industry-standard tool used to calculate appropriate staffing levels based on the total number of meals served each day. Calculations may vary depending on the types of menu items served and the production method. Food service departments that prepare meals or some items from scratch instead of using prepackaged meals or heat-and-serve items will require more labor hours. The district’s food services staff prepare some food items from scratch, but most items are ready-made; therefore, the expected industry average is 30 meals for each labor hour. It can be more difficult to achieve this efficiency standard at the high school level because high school students do not usually participate in the meal program as readily as elementary students, and most high schools have multiple points of sale, requiring more staff. However, 30 MPLH is still a valid goal by which to measure the department’s efficiency. The FCMAT study team collected information on meal counts and food sales based on the district’s reimbursement claim forms and reports from the NUTRIKIDS point of sale program. To properly calculate MPLH, all meals are counted, and sales of a la carte items are converted to meal equiva lents to determine a per-meal cost based on a standard unit of production. The West sonoMa county union HigH scHool District 20 STAFFING MPLH calculat ion normally includes daily breakfast and lunch meal totals for school sites as well as an a la carte meal equivalent factor. Several methods can be used to calculate the a la carte equivalent. The most common method, and the one used in this analysis, divides the total income from a la carte sales per day by the average cost of a breakfast and lunch meal, which is $2.38 (the average of $1.75 for breakfast and $3.00 for lunch). The daily a la carte meal equiva- lent total is added to the daily totals for breakfast and lunch to arrive at the total meal equivalents per day. The daily meal equivalents are then divided by the total number of staff hours allocated to the individual school site to calculate the MPLH. FCMAT’s MPLH calculations combined Analy and Laguna high schools because Laguna depends on Analy for food production and meal service. El Molino High School was analyzed separately even though some prepared food is sent there from Analy. As shown in the table below, calculations for August 2011 show that the MPLH for Analy and Laguna combined is 22 and the MPLH for El Molino is 27, indicating that staffing is somewhat high for the number of meals produced. Meal and Labor Comparisons, August 2011 District Schools Analy Laguna Analy/Lag El Molino Totals August 2011 (21 days) Total Breakfasts 2018 715 2733 2814 5547 Breakfasts/Day 96 34 130 134 264 Total Lunches 3112 458 3570 3694 7264 Lunches/Day 148 22 170 176 346 Total Meals/Day 244 56 300 310 610 A la Carte $ 11554 753 12307 10786 23093 A la Carte $/Day 550 36 586 514 1100 A la Carte Equivalents/day 231 15 246 216 462 Total Meal Equivalents/day 475 71 546 526 1,072 Labor Hours/day 24.5 19.25 43.75 MPLH 22 27 25 For approximately two hours per day, the food service coordinator helps with food service tasks that should be performed by food service staff and that would lower the MPLH slightly if included in FCMAT’s calculation. In addition, staff members work extra hours that are being counted as trade time, which is equivalent to compensatory time. From August 1 to the time of the FCMAT’s fieldwork on September 20, the food service staff at Analy High School worked an additional 77 hours; the staff at El Molino worked an additional 39 hours; and the coordinator worked an additional 107 hours. If this time had been included in FCMAT’s MPLH calculation, the MPLH figures would be considerably lower. The department needs to look for more efficient ways for staff to perform their tasks or to simplify the menu. It is common for food preparation methods to be developed and practiced without evaluating new and more efficient methods; if this is true in the district’s case, the district could increase efficiency by performing such an evaluation. The food services department has already reduced staffing hours this year, and it would be helpful to try to increase meal and snack sales before looking at further staffing reductions. However, because the department’s budget receives significant contributions from the general fund and because salary and benefit costs are at 70% of revenue, this low productivity cannot Fiscal crisis & ManageMent assistance teaM 21 STAFFING be ignored. Revenues need to be increased and/or costs reduced to meet the district’s goal of a balanced food service budget. The district is evaluating the feasibility of adding a middle school (grades 7 and 8) program. This could add needed revenue to the department and curb reductions in staff hours. When planning for this possible increase in participation, the department will need to look first at using existing labor hours. Schedules may need to be revised and some increases in hours made, but only after making every effort to increase production without increasing staff hours. The goal should be to attain 30 meals per labor hour. Recommendations The district should: 1. Ensure that the food service coordinator analyzes the menu, serving methods and staff efficiencies to find ways to increase efficiency. 2. Survey students for ideas regarding how to attract more students to partici- pate in order to increase meals and a la carte sales and thus the MPLH. 3. Focus on increasing participation and consider reducing staffing further only if these efforts do not succeed. The coordinator should meet with staff to brainstorm ways to be more efficient and attract more students. 4. If a new middle school is added to the district, ensure that the department does not increase labor hours until MPLH goals are reached. 5. Ensure that the food service coordinator discontinues working two hours per day on tasks that should be performed by staff. West sonoMa county union HigH scHool District 22 Fiscal crisis & ManageMent assistance teaM 23 PURCHASING Purchasing The district’s purchasing program works but is receiving slightly higher than average pricing on products compared to other districts. The district works with Slick Co-Op for many of its USDA commodity items. This company has affordable prices and does most of the tracking, organizing and shipping of commodities. The company will also give volume rebates on purchases. The district purchases all other noncommodity items from standard purveyors at normal off-the-shelf prices. The majority of the commodity items purchased through Slick Co-op are from commodities sent to processors to be made into preprocessed foods. These items offer ease of use and are slightly less expensive than paying full price for noncommodity foods. Greater savings can be realized by purchasing USDA commodity brown box items. These are food items that come directly from the USDA and are not sent to a processor. They cost a little more than $3.00 per case and include commonly used items such as sliced American cheese, hamburgers, ham and fajita chicken. The food services department would benefit from reviewing last year’s purchases of foods similar to those on the brown box list, spending its commodity entitlement dollars on these items first and using the remaining money to purchase items that are sent to processors. The FCMAT study team selected and reviewed a sample of purchasing invoices for August and September 2011 and found that prices are average for a district that does not go out to bid annu- ally. Milk prices tracked the California markets as they should. Bread and grocery prices were slightly high compared to prices paid by other districts. However, this is likely to change because the district is considering competitive bidding. The district has now started seeking bids from purveyors for commonly purchased items. There are several advantages to doing this annually or biannually. Purveyors such as Sysco often normally charge a set markup over their cost on food items; however, if a district asks for a school bid the company will ask manufacturers for special school prices. For example, the district purchased baked chips in August for 29.52 per case, but many districts are paying $24.35 per case because of special school pricing. Similarly, the Pillsbury whole grain pancakes that the district purchased for $34.24 could have been acquired for $30.95 with special school pricing. Although these savings may appear small when viewed individually, when applied over time and in quantity, the savings from bidding will be substantial. Another advantage to establishing bid pricing is that many of the prices can be locked in for six months to a year and a list of these items produced and distributed to prevent staff from purchasing more expensive items from other purveyors. For example, the district recently purchased sliced cheese from Sysco for $57.03 and from Buchanan Food Service for $56.20 during the same period. Locking in bid pricing could prevent this type of unnecessary expense. Again, while the individual savings appear minimal, in quantity and over time they are substan- tial. The district purchases only its commodity food items from a special cooperative (co-op); it is not a member of a general purchasing co-op. A general purchasing co-op is a group of school districts or businesses that goes out to bid as a group on items that all entities in the group are currently purchasing. There are nearby school districts that may already be part of, or may be willing to form, a general purchasing cooperative. The main advantage of this type of co-op is that it has greater purchasing power so the participating districts can expect significantly lower pricing than if they were bidding on their own. Manufacturers will give purveyors better pricing if they know that a group will be purchasing a large amount of a specific product. In addition, when serving West sonoMa county union HigH scHool District 24 PURCHASING a co-op, many distributors will deliver items to areas that they would not deliver to absent the co-op and its purchasing power. Recommendations The district should: 1. Evaluate the cost savings of purchasing more of the USDA brown box foods. 2. Continue to work to implement competitive bidding to obtain better product pricing. 3. Research the feasibility of forming or joining a general purchasing co-op to purchase food items in bulk. Fiscal crisis & ManageMent assistance teaM 25 FACILITIES AND EQUIPMENT Facilities and Equipment El Molino High School The kitchen facility at El Molino High School is outdated compared to current facilities used by K-12 school districts. Storage space, especially for refrigerated and frozen items, is about half the size it needs to be for a school of this size. Because of the lack of storage space, food items are transported daily from Analy High School, which increases costs and takes much of the staff’s time. Both the walk-in freezer and refrigerator could be increased in size by moving the walls into the adjacent storage areas. The ovens are anti- quated but are adequate for current needs; however, plans need to be made for the future. The kitchen could also use a new heating cabinet, which would help on days when there are more items cooked from scratch than the existing ovens can accommodate. The Multipurpose room at El Molino High School shows signs of age and wear and should be included in plans to upgrades facilities. The floor space has been reduced to allow space for the drama department and could be reconfigured to provide more space. The room needs new lighting and various refurbishing such as removing old tape on walls, refinishing wood and enclosing loose wiring on the walls, which is a potential safety hazard. To get water hot enough to meet health code requirements, the staff must let the hot water faucet run for approximately 20 minutes. This is a significant waste of water (approximately 35 gallons each time it occurs) at the same time that the school is not watering lawns to conserve water. Staff reported that they need to allow the water to run in the mornings and sometimes at other times of the day to get water hot enough to meet health code requirements. Adding a water-circulating pump would solve this problem. This type of pump circulates water from the hot water heater to the farthest faucet. This would deliver hot water almost instantly to each faucet, saving water and its associated costs. This type of pump can be put on a timer so that it operates only when needed, conserving electricity and reducing costs. Analy High School Much of the food service equipment at Analy High School is not functioning properly and needs to be replaced. The facility has two double-stack ovens, one of which is estimated to be 40 years old and the other 25-30 years old. The oldest oven is not heating correctly and its doors do not close correctly, so it is using more energy than needed. Staff stated that this oven’s thermostat is not working correctly and as a result some items are ruined. This piece of equipment needs to be designated as surplus and another more efficient unit purchased. The kitchen also has one full-sized and one small countertop heating cabinet. The full-sized cabinet takes close to an hour to heat up and does not maintain the temperature needed for production; it needs to be designated as surplus and replaced with a more efficient unit. The kitchen also has a very old food processor called a Buffalo Chopper that works but is seldom used; a newer, faster and more versatile food processor called a Robo Coup is next to it. The older equipment needs to be removed and placed in storage or sold as surplus. This would also create more work space. All of the ovens at Analy High School out of calibration and as a result are cooking hotter or cooler than the thermostats indicate. Many utility companies offer free calibration checks and minor repairs of equipment through their commercial service departments. If repairs are needed, West sonoMa county union HigH scHool District 26 FACILITIES AND EQUIPMENT often only the cost of parts is charged. Contacting the utility company immediately for this service would improve product quality and save staff time. Vending Machines The district has several vending machines on each of its campuses that produce revenue. The company that provides the machines is responsible for stocking and maintaining them. All cash is collected by the vending operator, who then pays the district an agreed upon percentage of the net income via a monthly check. Although maintaining these machines requires no district staff time, one large vending machine such as these, located outside of a building, can use approximately $40 worth of electricity per month. Because of this, the district could benefit from a survey to determine how much revenue each machine is producing. If a vending machine is costing more in electricity than it is producing in revenue, it needs to be removed. Recommendations The district should: 1. Increase freezer and refrigerator space at El Molino High School. 2. Install a hot water circulating pump at El Molino High School. 3. Refurbish the multipurpose room at El Molino High School. Review the facilities requirements with the district’s architect to ensure that any upgrades and new construction are included in the district’s modernization plans. 4. Replace the oldest oven and warming cabinet at Analy High School as soon as possible. These could be considered safety items because of the nutritional guidelines for heating and serving meals. 5. Create a list and develop an equipment replacement plan for items that are not working and are too old to repair so that purchases can be made when funding is available. 6. Immediately contact the local gas utility company for complimentary calibra- tion checks and service of the ovens at Analy High School. 7. Conduct a survey to determine the revenue generated by each vending machine to ensure that it exceeds the cost of electricity to operate the machine. Fiscal crisis & ManageMent assistance teaM 27 CASH HANDLING AND INTERNAL CONTROLS Cash Handling and Internal Controls Practices All money is collected at each point of service and entered into the NUTRIKIDS point of sale system, which is the hardware and software system used by the district’s food services depart- ment. Each student receives a personal ID number that is entered into the system by means of a keypad. At the end of each meal, the cashier removes all money from the till and returns the original amount of money to the till. The excess cash from each till is placed in separate bags, which are then placed in the refrigerator or freezer. During the day these areas are locked with padlocks. The following day, the money is removed from the locked areas and counted by the site lead in the presence of another worker. The site lead reconciles the cash with a printout produced by the point of sale system. Any discrepancies in the reconciliation are resolved at this time. After the reconciliation process is complete, the site lead prepares a deposit slip for the bank and places the deposit in a bag. The food service coordinator then picks up the completed bags from each site and takes them to the bank. The food service program’s cash handling and cash collection practices include appropriate checks and balances, separation of duties and acceptable protocols for the custody of cash. Cash handling and cash management practices meet acceptable standards as outlined in generally accepted accounting principles (GAAP) and therefore pose no serious risk to the integrity of the internal control system governing cash. The district’s process includes the proper separation of duties with regard to authorization, custody and recordkeeping related to cash handling and management. Policies and Procedures The district has policies and procedures for cash handling at the school sites but does not have any written cash handling procedures or protocols for the food service department. FCMAT also could not locate any board policies related to this area. The district would benefit from developing a policy and administrative regulations to provide guidance in this area as well as a food service department manual that includes a detailed section on specific cash handling protocols and procedures. At a minimum, best practice is to ensure that these procedures include proper separation of duties such as collecting, receipting and recording cash; double custody of cash counts; prepara- tion of the daily deposit on prenumbered deposit slips; verification procedures from the bank to daily sales detail; and monthly bank reconciliation. Internal Controls Internal controls are the foundation of sound financial management and help protect a district from material weaknesses, serious errors and fraud. An integral part of an organization’s internal control system involves establishing effective preventive controls in each sector of operations. Because the food services department handles substantial amounts of cash, a well-defined system of cash handling and cash management policies and procedures is vital. To build a reliable internal control structure, districts need to ensure that the following elements are part of the transactions and reporting processes: West sonoMa county union HigH scHool District 28 CASH HANDLING AND INTERNAL CONTROLS System of checks and balances This includes formal procedures to initiate, approve, execute, record and reconcile transactions. The procedures identify the employee responsible for each step and the time period for comple- tion. Key areas of checks and balances include payroll, purchasing, accounts payable and cash receipts. Separation of duties This includes implementing adequate internal accounting procedures and making changes as needed to separate job duties and properly protect the district’s assets. No single employee should handle a transaction from initiation to reconciliation, and no single employee should have custody of an asset (such as cash or inventory) and maintain the records of related transactions. Staff cross-training This ensures that more than one employee is able to perform each job. Each staff member should be required to use their accrued vacation time, and another staff member should be able to perform that staff member’s duties. Inadequate cross-training is often a problem even in the largest central business offices. Use of prenumbered documents This includes using an outside printer to print checks, sales/cash receipts, purchase orders, receiving reports and tickets. It also requires maintaining physical controls over the check stock, cash receipt books and tickets. It is not sufficient to simply use prenumbered documents. A log of the documents and numbers should be maintained and reconciliation performed periodically. Asset security This includes depositing cash daily, securing computer equipment, and ensuring that access to supplies/stores, food stock, tools and gasoline is restricted to designated employees. Timely reconciliations This includes ensuring that bank statements and account balances are reconciled monthly by an employee who had no involvement in the original transaction and recording process. For example, the employee who processes payroll should not maintain the check stock. Comprehensive annual budget An adequate annual budget will include revenues and expenditures by school site, department and resource in sufficient detail to identify variances and determine whether financial goals were achieved. Material variances in revenues and expenditures should be investigated promptly and thoroughly. Inventory records Adequate inventory records will identify the items and quantities purchased and sold or desig- nated as surplus. Physical inventory should be taken periodically and reconciled with inventory records. Inventoried items typically include computer equipment, warehouse supplies, food service commodities, maintenance and transportation parts, and student store goods. To help prevent theft of cash, separation of recordkeeping, custody and authorization duties is essential. To ensure proper separation of duties, an internal control plan should specify proce- dures for the following duties: Fiscal crisis & ManageMent assistance teaM 29 CASH HANDLING AND INTERNAL CONTROLS • Receiving cash from individual cashiers and other school sites • Preparing the bank deposit • Delivering the deposit to the bank • Verifying the receipted deposit from the bank • Posting cash receipts in the financial system • Reconciling the bank statement Recommendation The district should: 1. Continue its current cash collection practices and develop a board policy and administrative regulations regarding cash handling procedures and a written procedures manual that includes the proper separation of duties, internal controls and board polices. West sonoMa county union HigH scHool District 30 Fiscal crisis & ManageMent assistance teaM 31 COORDINATED REVIEW EFFORT READINESS Coordinated Review Effort (CRE) Readiness The California Department of Education (CDE) is required by the United States Department of Agriculture (USDA) and National School Lunch Program (NSLP) regulations to conduct a Coordinated Review Effort (CRE) Administrative Review (7 CFR 210.18) at all participating Local School Food Authorities (LSFAs) once every five years. The CRE includes a comprehensive on-site evaluation of the LSFA to ensure compliance with NSLP regulations. The statute establishes the scope of the CRE, which includes application, certification, verifica- tion, meal counting, and meal claiming procedures. These areas are covered by CRE Performance Standard 1 (PS 1) and the verification component of the review. The most significant items reviewed include the accuracy of qualifying free and reduced-price meal applications; the accu- racy of the count of and claims for meals served; the compliance of menus with program require- ments; and whether meals served to students qualify for reimbursement. A lack of compliance in these areas can reduce the district’s revenue. The district’s CRE is scheduled for the spring of 2012. The district will need to have a new production record form in place by the time of the review, and staff will need to review a copy of the previous state food service audit, Coordinated Review Effort/School Meal Initiative (CRE/SMI). During the FCMAT study team’s site visit, the food service coordinator could not locate the previous report. The CRE/SMI is a comprehensive review and can have fiscal implications. Because the food service coordinator is new to the program, she has not experienced this type of review; however, she is aware of its implications. The state reviewers offer a CRE workshop for districts scheduled for reviews, and FCMAT strongly advises that the coordinator attend. The CDE’s website has information about the CRE and the SMI including a detailed checklist of what the audit will entail. This is a good guideline for the coordinator to review in preparation for the CRE. The accuracy of the district’s free and reduced-price meal eligibility determinations is unknown. To prepare for the CRE, it would benefit the district to develop and implement a system for double-checking applications for free and reduced-price meals to ensure that eligibility deter- minations are accurate and all applications on file are complete. This would include verifying that all required information is present and that family size and income calculations are correct. If student eligibility is not determined accurately and meals were claimed for the students, the district may be required to reimburse the state for those meals. Guidelines for completed applications can be found in the Eligibility Manual for School Meals, which is available on the USDA website at http://www.fns.usda.gov/cnd/guidance/EliMan.pdf. Additional information is available on the CDE’s website at http://www.cde.ca.gov/ls/nu/. The manual contains detailed information about the regulations and procedures for determining and verifying school meal eligibility, and the CDE’s website also contains a wealth of information regarding operation of a child nutrition program. The district’s menus appear to meet the nutritional requirements of the Enhanced Food-Based Menu Planning option; however, it is not possible to determine this without a nutritional analysis. The CRE will include such an analysis and determination. The NUTRIKIDS point of sale program tracks meal counts in the proper eligibility categories as long as there is accurate eligibility information from direct certification and application processing. The program also produces reports to be used for filing reimbursement claims. West sonoMa county union HigH scHool District 32 COORDINATED REVIEW EFFORT READINESS Although the food services staff are aware of what constitutes a complete reimbursable meal, some students leave serving lines without complete meals. If this is observed during an audit, those meals will be disqualified from reimbursement. The importance of carefully tracking complete meals needs to be reviewed with staff and students. Recommendations The district should: 1. Encourage the food service coordinator to attend workshops related to the CRE process and other training that will help her continue to increase her skills. The coordinator should also review documents on the CDE’s website related to the CRE process. 2. Review menus to ensure that portions meet the requirements of the Enhanced Food-Based Menu Planning option, and educate staff regarding these requirements. 3. Monitor meal lines to determine whether students are taking all meal compo- nents required by the Food-Based Menu Planning option. 4. Ensure that the food service coordinator obtains and reviews a copy of the previous CRE report. 5. Ensure that the food service department reviews applications for free and reduced-price meals before the upcoming CRE. Fiscal crisis & ManageMent assistance teaM 3333 APPENDDRICAEFST Appendices Appendix A Enhanced Food-Based Menu Planning Guidelines Appendix B Food Cost Analysis Form Appendix C Competitive Sales Analysis Form Appendix D Sample Food Production Record Appendix E Food Sales Regulations Appendix F CRE Administrative Guidance Document, 2010 SMI Review Guidance, 2010 Appendix G Study Agreement West sonoMa county union HigH scHool District 3344 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 3355 APPENDDRICAEFST West sonoMa county union HigH scHool District secivreS noitirtuN noitacudE fo tnemtrapeD ainrofilaC GNINNALP UNEM DESAB-DOOF DECNAHNE – HCNUL ROF NRETTAP LAEM SEDARG SEDARG SEDARG -ERP SEGA *3-K 21-7 6-K LOOHCS SRY 2-1 /taeM zo 1 zo 2/1 1-1 zo 2 zo 2 zo ½ 1-1 tsael ta edivorp ot smeti eseht fo noitanibmoc a ro smeti doof gniwollof eht fo gnivres yad reP etanretlA taeM .devres sa noitrop elbide eht era seititnauq ehT .detsil ytitnauq eht **puc 4/3 na sulp** rep stnemeriuqer muminiM .dereffo eb tsum stiurf ro/dna selbategev tnereffid owt tsael tA selbategeV/stiurF puc ¾ puc 1 puc ½ puc ½ revo puc ½ artxe …yad .keew a :si gnivres A .narb ro mreg niatnoc ro niarg elohw ro dehcirne eb tsuM .cte ,sllor ,stiucsib fo gnivres tnelaviuqe na ro daerb fo ecils A .sniarg laerec ro stcudorp atsap rehto ,seldoon ,inoracam ,ecir dekooc puc ½ RO ton ,21-K sedarG ot ylno seilppa sihT( .tressed desab-niarg a eb yam yad rep gnivres eno ot pU )loohcSerP dna 2-1 segA ot KEEW rep muminiM YAD rep muminiM vres 01 vres 51 vres 21 vres 8 vres 5 /sniarG fo sgnivres esaercni ,keew eht ni syad 7 era ereht fI .syad 5 slauqe keew a ,trahc siht nI vres 1 vres 1 vres 1 vres 1 vres ½ :yb keew rep sdaerB sgnivres 71 fo latot a ot 6-K sedarG rof sgnivres 5 sgnivres 12 fo latot a ot 21-7 sedarG rof sgnivres 6 eht gniteem fo sseccus eht ot lacitirc si sdaerB/sniarG fo sgnivres fo rebmun eht gnisaercnI yrateid rof snoitadnemmocer senilediuG yrateiD eht gnitnemelpmi dna stnemeriuqer eirolac .rebfi sdaerB/sniarG zo fl 8 zo fl 8 zo fl 8 zo fl 6 zo fl 6 .egareveb a sa devres eb tsuM )diulF( kliM .srehto htiw gnola ti gnisu sdnemmocer ADSU .puorg edarg/ega lanoitpo na si sihT :3-K sedarG* 1002 hcraM desiveR Appendix A 3366 DARPPAEFNTDICES http://www.cde.ca.gov/ls/nu/he/brkfst.asp 5/1/2011 Fiscal crisis & ManageMent assistance teaM 3377 APPENDDRICAEFST Appendix B FOOD COST ANALYSIS Account Name Unit Name Manager Date 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Product Name Ingredients Ingredient Ingredient Total Selling Product Gross Indirect Contribution Portions Cost Product Price Cost % Margin Cost $ Cost (5/6) (6-5) (8-9) West sonoMa county union HigH scHool District 3388 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 3399 APPENDDRICAEFST Appendix C COMPETITIVE SALES ANALYSIS Account Name Unit Name Food Date Service Manager 1. Item 2. Our Price Competitor Competitor Competitor West sonoMa county union HigH scHool District 4400 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 4411 APPENDDRICAEFST Appendix D Menu Production Record For Enhanced Food Based Meal Plan Date: Site: ___ Grades 9-12 Offer vs. Serve: yes Students Adults Total Estimated Meals (planned) Actual Meals (served) Menu Item and form used Estimated Recipe or Planned Contribution to Amount Number Number Leftover Notes* Portions product portion meal pattern of food of of Ala servings (name, size used Student Carte M/ G/B V/F Milk number, (by (pur- Servings & Adult MA serv cups Oz. code) weight chase servings Oz. or por- unit-lb/ tion) qty Meat/Meat Alternate (Record temperatures for hot foods) Grains/Breads Vegetables/fruits Milk (Record Temperatures) 1% White Non-Fat Chocolate Extra foods * Notes column can be used for information such as plans for leftovers (toss or use next day), substitutions made in menu, etc. West sonoMa county union HigH scHool District 4422 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 4433 APPENDDRICAEFST Appendix E West sonoMa county union HigH scHool District 4444 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 4455 APPENDDRICAEFST West sonoMa county union HigH scHool District troffE weiveR detanidrooC PLSN ECNADIUG WEIVER EVITARTSINIMDA :WEIVER ROF DETCELES SETIS ROF SDROCER EVAH ESAELP :WEIVER ROF ERAPERP UOY PLEH LLIW WOLEB NOITAMROFNI EHT .etis yb dezinagrO  .deweiver eb lliw taht saerA ecnailpmoC eht stsil )1( nmuloC  .eciffo ycnega eht sa hcus ,noitacol lartnec a ta elbaliavA  .reweiver eht ot elbaliava ekam tsum uoy stnemucod eht sliated )2( nmuloC  .ydaer era taht stnemucod rof tsilkcehc a sa uoy rof dedivorp si )3( nmuloC  .weiver rof eraperp uoy pleh ot noitamrofni lanoitidda sevig )4( nmuloC  )3( )2( )1( )4( )√( YCNEGA ESEHT EVAH DLUOHS YCNEGA EHT AERA ECNAILPMOC NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT yliaD egarevA eerf a fo airetirc s’ERC teem hcihw deweiver eb tsum setis llA  ”teehskroW noitceleS etiS“ ,A TNEMHCATTA fo )FP( rotcaF noitapicitraP eerf a dna erom ro 001 fo )PDA( noitapicitraP eht deecxe yam deweiver eb ot setis eht fo latot ehT .)001/001( erom ro %001 ”skcarT htiW sloohcS-noitceleS etiS“ ,B TNEMHCATTA .A elbaT gnisu detceles eb ot setis fo rebmun ot rebmun eht naht ssel si airetirc 001/001 s’ADSU gnisu setis fo rebmun eht fI  A ELBAT :neht ,A elbaT gnisu detceles eb eb tsum deriuqer rebmun muminim eht teem ot setis lanoitidda fo noitceleS o deweiveR eb ot setiS muminiM setiS fo rebmuN latoT NOITCELES ETIS :gniwollof eht fo FP eerf a dna erom ro 001 fo PDA eerf na no desab 1 5 - 1 sloohcs yratnemele rof %79  2 01 - 6 eb ot setis fo rebmun ehT )hgih dna yratnemele fo( noitanibmoc rof %78  3 02 - 11 yb denimreted si deweiver sloohcs hgih rof %77  4 04 - 12 .A elbaT eht yb dedivid syad gnivres fo rebmun yb dedivid demialc slaem = FP( 6 06 - 14 )elbigile rebmun 8 08 - 16 latot eht nopu desab( deweiver eb ot setis fo rebmun muminim deriuqer eht fI  01 001 - 18 etatS lanoitidda ,airetirc evoba eht yb tem ton si )ycnega eht ni setis fo rebmun 21 *erom ro 101 setis fo rebmun gniniamer eht tceles ot desu eb lliw airetirc )AS( ycnegA 001 revo rebmun eht fo %5 sulp* .deriuqer eht fo noitacidni na evah tsum snoitacilppA :noitacude dnuor raey htiw setiS  eht rof weiver rof detceles etis hcae rof snoitacilppa ytilibigilE .A .kcart etairporppa .weiver fo htnom AERA LACITIRC edulcnI :setis elpitlum ta nerdlihc rof ylimaf yb snoitacilppa elif taht seicnegA  .deweiver etis eht gnidnetta nerdlihc eht rof snoitacilppa fo seipoc ro lanigiro dooF ro sselemoH ,tnargiM ,paG niK ,RIPDF ,sKROWlaC ynA .B ECNAMROFREP :setis llA  .noitatnemucod noitacifitrec tcerid pmatS 1 DRADNATS tuo derrefsnart ro nwardhtiw evah ohw stneduts rof snoitacilppa edulcnI o .htnom weiver eht ecnis .noitatnemucod devorppa yawanur ro sselemoh tnargim ynA .C 1 TRAP .setis weiver eht rof noitacifirev rof dellup snoitacilppa edulcnI o DNA NOITACIFITREC erafleW ytnuoC edulcnI .deifitrec yltcerid stneduts fo tsil edulcnI o weiver eht rof noitatnemucod ecnaussi tifeneb rehto ro sretsoR .D ECNAUSSI TIFENEB yawanur ro sselemoh tnargim edulcnI .noitacifitrec laiciffo s’tnemtrapeD .detceles setis rof htnom .noitatnemucod lavorppa rof noitacilppa s’dlihc hcaE em 0 it 1 d e e v ri i u g q t e su r m eh , t s n ti i f h e t n iw e b e d d a e m sa e yt r i c li n b i i g ro ile f s o y t a s d e g g n n a ita h r c e w po o h 3 s n t i s h u ti m w ( s s re e t m so a R rf o noitelpmoc tcerroc rof snoitcurtsni dna senilediug tnerruc fo ypoC .E devorp e p c a i r y p l - t d ce e r c r u o d c e s r i d s n e a h c e n e u rf l .)R ot F dna ,D ot R ,D ot F .e.i ,stifeneb desaerced rof syad radnelac .snoitacilppa fo htiw ecnadrocca ni deined ro retsor eht sehctam snoitacilppa rof desu metsys gnilif eht fi lufpleh si tI o 7 fo noisivorp noitacilppa eht .redro .ycilop ecirp decuder dna eerf eht gninialpxe stnerap ot rettel ehT .F 542 traP RFC 81.012 RFC 7 :ecnerefeR -retni rof setis/stcirtsid loohcs emoh morf sretsor ytilibigilE .G :FI NEKAT EB YAM NOITCA LACSIF .stnuoc laem ni dedulcni stneduts gnitisiv/noisses ot tnaveler noitatnemucod noitacifitrec rehto ro snoitacilppa ytilibigile s’etis A  .weiver rof elbaliava dna tcerroc ,etelpmoc ton era htnom weiver eht ,elbacilppa fi ,dna etis yb syad gnivres htiw radnelac raey loohcS .H tnetsisnoc ton era htnom hcae rof stnemucod ecnaussi tifeneb rehto ro sretsoR  .kcart .noitatnemucod ytilibigile htiw margorP hcnuL loohcS lanoitaN = PLSN ecivreS noitirtuN dna dooF = SNF snoitalugeR laredeF fo edoC 7 eltiT = RFC 7 :smynorcA fo dnegeL noitacudE ni srentraP sa htlaeH gnipahS = EPAHS nitelluB tnemeganaM = BM troffE weiveR detanidrooC = ERC erutlucirgA fo stnemtrapeD setatS detinU = ADSU noisiviD secivreS noitirtuN = DSN edoC noitacudE ainrofilaC = CE Appendix F 4466 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM TINUSECIVRESDLEIF NOITACUDE FO TNEMTRAPEDAINROFILAC 0102 YRAUNAJ NOISIVIDSECIVRES NOITIRTUN )3( )2( )1 )4( )√( YCNEGA ESEHT EVAH DLUOHS YCNEGA EHT AERA ECNAILPMOC NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT :airetirc gniwollof eht steem taht eno si metsys gnitnuoc etauqeda nA  denimreted eb yam ti hcihw ta tniop eht( ecivres fo tniop etarucca sedivorP o ni shtnom eht lla rof mrof mialc tnemesrubmier detelpmoc ehT .A AERA LACITIRC fo stnuoc laem )DEVRES NEEB SAH laem elbasrubmier ,etelpmoc a taht .raey margorp tnerruc eht ot devres slaem diap dna ,ecirp decuder ,eerf elbasrubmier fo rebmun eht ECNAMROFREP .sisab yliad a no nerdlihc elbigile 1 DRADNATS ;ycnega eht ot yletarucca stnuoc esoht stroper dna sdroceR o detroper slatot tnuoc laem ylhtnom dna sdrocer tnuoc laem yliaD .B ,dna ;ydeen elbigile eht fo noitacifitnedi trevo stneverP o noisses ni htnom tsrif eht morf shtnom lla rof ,etis yb yletarapes 2 TRAP .tsixe slortnoc lanretni erusne ot ycnega yb derotinom sI o rof raey tnerruc eht rof htnom weiver eht hguorht 03 enuJ retfa GNIMIALC DNA GNITNUOC .weiver rof detceles setis 81.012 RFC 7 :ecnerefeR dna ,ecirp decuder ,eerf llA rof demialc sehcnul diap :FI NEKAT EB YAM NOITCA LACSIF laem etauqeda ebircsed hcihw serudecorp noitcelloc nettirW .C devres era tnemesrubmier .airetirc evoba eht teem ot sliaf metsys tnuoc laem s’etis A .weiver rof detceles setis eht ta detnemelpmi sa smetsys tnuoc rof elbigile nerdlihc ot ylno diap dna ,ecirp decuder ,eerf dna ;ylevitcepser ,sehcnul ,dedrocer ,detnuoc era detroper dna detadilosnoc tcirtsid eritne eht rof erugif ecnadnetta yliad egareva s’ycnegA .D hcihw metsys a hguorht .skcehc tide rof desu fi ,weiver rof detceles setis ro/dna tcerroc sdleiy yltnetsisnoc .smialc ni tcerroc si noitpo gninnalp unem eht sepyt laem dna setis lla rof taht erusnE  .SPINC eht AERA LACITIRC dna smeti doof fo rebmun deriuqer niatnoc tsum weiver gnirud devresbo slaeM  doof deriuqer lla gnitsil weiver fo htnom eht rof sunem detsil yliaD .A eht rof noitpo gninnalp unem eht ot gnidrocca smeti unem ro stnenopmoc .smeti unem ro stnenopmoc dna smeti ECNAMROFREP .)s(etis 2 DRADNATS yb deriuqer sa stneirtun rehto dna seirolac etauqeda edivorp demialc sehcnuL  snoitaluger margorp STNEMELE LAEM 81.012 dna 01.012 RFC 7 :secnerefeR rof demialc sehcnuL taht doirep weiver eht rof noitatnemucod rehto ro sdrocer uneM .B laem niatnoc tnemesrubmier :FI NEKAT EB YAM NOITCA LACSIF ro stnenopmoc dna smeti doof deriuqer lla taht etacidni ylraelc dna smeti doof( stnemele .airetirc evoba eht teem ot sliaf ecivres laem ro unem s’etis A .stnemeriuqer ylkeew dna yliad rof dereffo era smeti unem ro smeti unem ,stnenopmoc deriuqer sa )smeti rehto 01.012 RFC 7 rednu yb DECALPER LITNU TPEK EB TSUM stnemeergA dna stnemetatS yciloP  TNEMHCATTA edulcnI( tnemetats ycilop ecirp decuder dna eerF .A dilav era yeht etad noitaripxe on evah stnemucod eseht ecniS .stnemucod wen .)tsafkaerB dna hcnuL rof serudecorP noitcelloC/tnuoC laeM C 1 AERA LARENEG .decalper litnu yrammuS noitacifireV ycnegA ro tcirtsiD – D TNEMHCATTA .B noitatnemucod ylraey rehto dna stnemetatS noitapicitraP launnA laweneR  DECUDER DNA EERF .raey tnerruc eht sulp sraey 3 rof elbaliava eb tsum .tnedutS laudividnI yb sgnidniF noitacifireV – E TNEMHCATTA .C DNA SSECORP ECIRP .etis hcae ta stnemucod ecnerefer sa dnah no ot deen serudecorP noitcelloC  :gniwollof eht edulcnI NOITACIFIREV ytnuoC ehT .dedulcni eb dluohs noitacifitrec tcerid rof nalp s’tcirtsid ehT rof detceles snoitacilppa ecirp-decuder dna eerf eht fo seipoC .1 etad dna erutangis a htiw rettel noitacifitrec laiciffo s’tnemtrapeD erafleW noitacifirev tnes eb tsum serudecorp noitcelloc ot segnahC .weiver rof elbaliava eb dluohs ot roirp noitacilppa hcae yfirev ot desu noitatnemucoD .2 .reweiver eht ot .raey hcae fo 51 rebmevoN .etatS eht ot dettimbus troper noitacifirev launna edivorP  dna etatS eht ot dettimbus yrammus noitacifirev cinortcelE .3 .noitatnemucod pukcab 542 RFC 7 :ecnerefeR nihtiw edam era segnahc ytilibigile taht gniwohs sdroceR .4 :FI NEKAT EB YAM NOITCA LACSIF desaercni rof syad gnitarepo 3 – syad fo rebmun deriuqer .semarf emit deriuqer nihtiw edam ton era noitacifirev morf segnahc tifeneB F( stifeneb desaerced rof syad radnelac 01 ,)F ot R( stifeneb .)D ot R ro D ot F ,R ot .stneduts ydeen eht fo noitacifitnedi trevo on fo ecnedivE .D 2 egaP 90-8002 ecnadiuG weiveR evitartsinimdA troffE weiveR detanidrooC 4477 APPENDDRICAEFST West sonoMa county union HigH scHool District TINUSECIVRESDLEIF NOITACUDE FO TNEMTRAPEDAINROFILAC 0102 YRAUNAJ NOISIVIDSECIVRES NOITIRTUN )3( )2( )1( )4( )√( YCNEGA ESEHT EVAH DLUOHS YCNEGA EHT AERA ECNAILPMOC NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT :gniwollof eht erusne llahs ycnegA  dradnats tneirtun/stnemele ro trahc hcaorppA gninnalP uneM .A sehcnul taht os decudorp dna dennalp era doof fo seititnauq tneiciffuS o .etis hcae ta dewollof si taht trahc 2 AERA LARENEG stnuoma eht tsael ta ni stnemele laem deriuqer eht lla niatnoc dedivorp .nrettap hcnul etis etairporppa eht ni detacidni /SNRETTAP LAEM detceles htnom eht rof sdroceR tropsnarT dna noitcudorP uneM .B .detnemucod era sgnivres daerb/niarg fo ezis noitrop dna thgiew ehT o .desu doof fo ytitnauq dna ezis noitrop gnidulcni weiver rof SDRADNATS TNEIRTUN rehto dna seirolac etauqeda niatnoc sehcnul taht evorp ot tpek era sdroceR o .snoitaluger margorp yb deriuqer sa stneirtun laicremmoc rof sesylana tcudorp ro snoitacificeps tnerruC .C ssel niatnoc dna deirf eb ton tsum laem elbasrubmier eht fo trap sa sdooF o .htnom weiver eht rof desu smeti doof deraperp 8002-40 PSN-DSN BM ,7.03494 edoC dE .taf snart laicifitra smarg 5. naht fo htnom eht rof noitaraperp doof ni desu sepicer dezidradnatS .D .weiveR evitaitinI slaeM loohcS eht ni htped ni derevoc eb lliw aera sihT :ETON .weiver launaM gniniarT slaeM loohcS yhtlaeH dna 81.012 RFC 7 :secnerefeR sdoof eht rof sdrocer yrotnevni dna seciovnI esahcrup dooF .E .weiver fo htnom eht ni devres elbacilppa fi ,weiver fo yad dna doirep weiver rof sesylana tneirtuN .F evitartsinimda lla ni detsop eb ot si tnemetats noitanimircsidnon gniwollof ehT  ot deraperp eb dluohs ycnega eht rof rotanidrooC sthgiR liviC ehT :slairetam margorp ni dedulcni dna saera ecivres doof dna eciffo :gniwollof eht tuoba snoitseuq rewsna 3 AERA LARENEG .)stnapicitrap margorp ot( deyalpsid yltnenimorp retsop sthgir liviC .A fo tnemtrapeD setatS detinU dna wal laredeF htiw ecnadrocca nI DNA STHGIR LIVIC morf detibihorp si noitutitsni siht ,ycilop )ADSU( erutlucirgA NERDLIHC .tnemetats noitanimircsid-non eht gniwohs slairetam margorP .B ro ,ega ,xes ,nigiro lanoitan ,roloc ,ecar fo sisab eht no gnitanimircsid HTIW .ytilibasid SDEEN LAICEPS sa margorp hcnul eht fo ytilibaliava eht gnicnuonna esaeler cilbuP .C liviC fo eciffO ,rotceriD ,ADSU etirw ,noitanimircsid fo tnialpmoc a elif oT .snoitazinagro stoor ssarg/ytinummoc dna aidem cilbup ot tnes htiw ylpmoc llahs seicnegA ,WS ,eunevA ecnednepednI 0041 ,gnidliuB nettihW ,W-623 mooR ,sthgiR a nehw slairetam margorp fo snoitalsnart egaugnal ngieroF .D fo IV eltiT fo stnemeriuqer .)DDT dna eciov( 4695-027 )202( llac ro 0149-05202 .C.D ,notgnihsaW a ylno kaeps noitalupop eht ni snosrep fo rebmun tnacifingis ,4691 fo tcA sthgiR liviC eht ”.reyolpme dna redivorp ytinutroppo lauqe na si ADSU .egaugnal ngierof htiw snaciremA eht . dna ,1991 fo tcA seitilibasiD ot smargorP noitirtuN dlihC rof erudecorp tnialpmoc nettirW .E eht fo 405 noitceS ecivres cilbup ,reylf egap eno a no desu eb yam tnemetats trohs gniwollof ehT  .noitanimircsid gnigella stnialpmoc eldnah ,3791 fo tcA noitatilibaheR :aidem rehto ro tenretnI eht ,tnemecnuonna fo tnemllorne tcirtser ton od serudecorp noissimda taht ecnedivE .F .snosrep ytironim ” redivorp ytinutroppo lauqe na si noitutitsni sihT“ yltcerroc deined era snoitacilppa ytironim taht evorp ot ecnedivE .G sunem no eb ot evah ton seod tnemetats noitanimircsid-non ehT  .yletairporppa dna era stroper SDEBC .etis yb stnapicitrap fo atad cinhtE/laicaR .H ROF ECITSUJ DNA“ eht fo elpmas tnerruc a sniatnoC( 006-99 BM:secnerefeR .elbatpecca noitanimircsidnoN( 8002-30 PNC ADSU BM , )71x11 tsop tsum ,retsop ”LLA yrateiD laicepS( 701-30 BM dna )serudecorP tnialpmoC( 106-99 BM ,)tnemetatS eht ot ssecca lauqe evah stneduts deppacidnah taht ecnedivE .I )sdeeN .margorP htiw nerdlihc rof steid laiceps rof elif no noitatnemucod lacideM .J noitcudorp unem no noitatnemucoD .sdeen doof cificeps .devres sdoof yrateid laiceps rof sdrocer tropsnart/steehs 3 egaP 90-8002 ecnadiuG weiveR evitartsinimdA troffE weiveR detanidrooC 4488 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM TINUSECIVRESDLEIF NOITACUDE FO TNEMTRAPEDAINROFILAC 0102 YRAUNAJ NOISIVIDSECIVRES NOITIRTUN )3( )2( )1( )4( )√( YCNEGA ESEHT EVAH DLUOHS YCNEGA EHT AERA ECNAILPMOC NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT .raey margorP hcae ni 1 yraurbeF yb detelpmoc eb tsuM :gnirotinom etiS  :slaeM elbasrubmieR rof stnuoC laeM fo gnirotinoM etiS .A 4 AERA LARENEG ycnega hcae ,mialc tnemesrubmier ylhtnom eht gnittimbus erofeB :skcehC tidE  gnidulcni ,setis elpitlum htiw seicnega rof stroper gnirotinom etiS dna eerf YLIAD s'etis hcae gnirapmoc yb stnuoc laem "kcehc tide" tsum .setad noitelpmoc dna dedeen noitca evitcerroc ETIS GNIROTINOM :htiw stnuoc laem ecirp decuder .troper gnirotinom elpmas a rof F TNEMHCATTA eeS /SEITILIBISNOPSER .yrogetac yb elbigile nerdlihc fo rebmun latoT o :skcehC tidE tnuoC laeM .B NOITATINAS slaem ecirp decuder dna eerf rof devorppa yltnerruc nerdlihc fo rebmun ehT o fo htnom eht rof etis yb skcehc tide tnuoc laem yliad detelpmoC .rotcaf ecnadnetta laredef tnerruc eht semit kcehc tide elpmas rof H dna G TNEMHCATTA eeS .weiver desucxe edulcxe tsum hcihw ,rotcaf ecnadnetta ycnega ro etis ehT o .stamrof .rotcaf ecnadnetta lanoitan eht fo ecalp ni desu eb yam ,secnesba rotcaf lanoitaN tnerruc eht gnisu "dekcehc-tide" eb lliw smialc dettimbuS  noitatinaS dna ytefaS .C fI .yrogetac yb elbigile rebmun eht )semit( devres erew slaem syad eht )semit( lacol fo noitatnemucod ro nehctik ni detsop timreP htlaeH .1 stnuoc detroper dna rotcaf ecnadnetta ycnega ro cificeps etis gnisu era uoy .evitanretla uoY .mialcrevo laitnetop fo eciton a eviecer lliw uoy ,skcehc tide AS eht deecxe noitcepsni tnecer tsom eht fo ypoc a taht tnemesivda cilbuP .2 fi enimreted ot atad tnuoc laem gnitroppus fo sisylana eht rof elbisnopser era .tseuqer nopu elbaliava si troper .deriuqer si tnemtsujda mialc -non taht noitatnemucod dna snoitcepsni gniogno fo stropeR .3 .edoC dooF liateR ainrofilaC eht htiw ylpmoc tsum seicnegA  snoitcepsni htlaeh owT .devloser erew sgnidnif ecnailpmoc .rezeerf dna rotaregirfer hcae ni decalp eb tsum sretemomrehT  taht noitatnemucod ,ton fI .etis rep raey margorp rep deriuqer rof ecnadiuG ADSU retfa deledom eb yam nalp ytefas doof desab-PCCAH  htlaeh lacol eht morf raey rep snoitcepsni owt detseuqer uoy .tnemtraped ta detacol seitirohtuA dooF loohcS mth.ytefas_doof/snf/vog.adsu.snf.www//:ptth dradnatS sedulcni hcihw ,nalp ytefas doof desab-PCCAH .4 .selpicnirp PCCAH dna )sPOS( serudecorP gnitarepO :secnerefeR .detnemelpmi neeb sah nalp eht taht noitatnemucoD dna gnitropeR( )5()h(81.012 dna )noitcepsnI ytefaS dooF( 31.012 RFC7 a si ETIS HCAE TA eeyolpme eno tsael ta taht ecnedivE .5 4 retpahC ,7 traP ,401 noisiviD edoC ytefaS dna htlaeH ainrofilaC ,)gnipeekdroceR -doof devorppa na dessap sah dna "reldnah doof deifitrec" 32# dna 22# steehS noitamrofnI ,noitacifitreC ytefaS dooF no 808-99 BMdna noitanimaxe ytefas etilletas a fo noitinifed eht steem etis eht taht noitatnemucoD .6 degakcaperp ylno sevres taht eno( ytilicaf noitubirtsid doof morf tpmexe erofereht si tiurf elohw dna segareveb ,doof .)tnemeriuqer "reldnah doof deifitrec" :edulcni tsum stnemetats ycilop dna stnemeergA  .stnemetats ycilop dna stnemeergA .A na ro noitacilppa ecirp decuder dna eerf dednemmocer AS eht fo ypoC o 5 AERA LARENEG .etanretla devorppa .serudecorp noitacifireV .B .sdlohesuoh ot rettel eht fo ypoC o GNITROPER .serudecorp noitcelloc nettirW o .atad elbigile ecirp decuder dna eerf ,tnemllorne ylhtnoM .C DNA fi ,slaem eerf rof serudecorp dna nalp ,tnemeergA noitacifitreC tceriD o GNIPEEK DROCER .elbacilppa lanretni ,sweiver etis-no ,skcehc tide :etis yb atad tnuoc laeM .D .3 ro ,2 ,1 noisivorP gnimialC tnemelpmi ot tseuqer ,desu fI o .slortnoc .tnemeerga wen a yb DECALPER LITNU TPEK EB TSUM stnemeergA o .atad gnitroppus dna tnemesrubmier rof smialC .E .tnenamrep era stnemeerga PBS dna PLSN eht fo noissimbus retfa sraey 3 fo doirep a rof tpek eb tsum sdrocer ycnegA o .sdrocer noitcudorp doof dna uneM .F ton evah sgnidnif tidua fI .raey lacsif eht rof tnemesrubmieR rof mialC lanif sa rof ,doirep raey-3 eht dnoyeb tpek eb tsum sdrocer eht ,devloser neeb .secruoser hsac ten gnidulcni sdrocer esnepxe dna euneveR .G .tidua eht yb desiar seussi eht fo noituloser rof deriuqer sa gnol .sesnepxe gnitarepo 'shtnom eerht deecxe ton nac secruoser hsac teN o .sesnopser nettirw dna stroper tiduA .H launaM ecnadiuG margorP noitirtuN loohcS dna )c(32.012 RFC 7 :secnerefeR .snoituloser dna stnialpmoc sthgir liviC .I .noitatnemucod noitca evitcerroC .J livic no ffats fo gniniart launna morf teehs ni-ngis dna adnegA .K .serudecorp gnitnuoc laem dna sthgir 4 egaP 90-8002 ecnadiuG weiveR evitartsinimdA troffE weiveR detanidrooC 4499 APPENDDRICAEFST West sonoMa county union HigH scHool District TINUSECIVRESDLEIF NOITACUDE FO TNEMTRAPEDAINROFILAC 0102 YRAUNAJ NOISIVIDSECIVRES NOITIRTUN )3( )2( )1( )4( )√( YCNEGA ESEHT EVAH YCNEGA AERA ECNAILPMOC NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT :05594 noitceS CE  ni slipup ydeen elbigile lla ot dedivorp era slaem taht ecnedivE .A hgih noitaunitnoc gnidulcni ,evlewt edarg hguorht netragrednik 6 AERA MARGORP dna tcirtsid loohcs hcae ,wal fo noisivorp rehto yna gnidnatshtiwtoN" na fo noitatnemucod ro sloohcs laiceps rehto dna sloohcs fo yna ro netragrednik yna gniniatniam sloohcs fo tnednetnirepus ytnuoc .reviaw devorppa ETADNAM LAEM ETATS ydeen hcae rof edivorp ,7791 ,1 yluJ no gnicnemmoc ,llahs 21 ot 1 sedarg )ylnO sloohcS cilbuP( lla no elbaliava era slaem etauqeda yllanoitirtun taht ecnedivE .B ecirp-decuder ro eerf etauqeda yllanoitirtun eno ,niereht dellorne lipup "syaD muminiM" gnidulcni ,tneserp era nerdlihc nehw syad loohcs "...yad loohcs hcae gnirud laem .spirt dleif dna fo noitaraperp dna noitubirtsid ,egarots ,gnildnah eht rof seitilicaF :EGAROTS  .sdrocer yrotnevni doof desahcrup ro detanod ADSU .A tsniaga draugefas ylreporp ot sa hcus eb llahs sdoof detanod dna desahcrup 7 AERA MARGORP .ssol rehto dna egaliops ,tfeht rof deniatniam eb tsum sdrocer etelpmoc dna etaruccA :GNIPEEK DROCER  .stcartnoc dna ,gnissecorp ,gniviecer ,gniredro fo sdroceR .B SDOOF DETANOD ADSU dessecorp gnidulcni ,sdoof detanod fo yrotnevni dna lasopsid ,esu ,tpiecer eht gnitacidni rettel a ro stroper noitcepsni tnemtraped htlaeh lacoL .C .sdoof detanod .ecalp ni metsys evitanretla 84.052 RFC 7 :ecnerefeR .I TNEMHCATTA ot refeR .mrof weiveR ytilicaF egarotS tnerruC .D sa margorP tsafkaerB loohcS eht rof tpek eb dluohs sdrocer fo epyt emas ehT  diaP dna ,ecirP decudeR ,eerF fo yrogetac yb stnuoc laem yliaD .A hcnuL loohcS lanoitaN eht rof snoitaluger ERC eht rednu deriuqer era 8 AERA MARGORP .tfel ta D dna C ,B ,A ot detimil ton tub gnidulcni ,margorP tneirtuN ro nrettaP laeM dna sdroceR noitcudorP uneM yliaD .B .dewollof dradnatS TSAFKAERB LOOHCS 8.022 dna 7.022 RFC 7 :secnerefeR MARGORP seit taht retsor ro yrogetac yb snoitacilppa ecirp decuder dna eerF .C .snoitacilppa PLSN ot PLSN eht htiw srosnops roF a ,stnemeergA PBS eht dna yrammus ylhtnoM – MARGORP TSAFKAERB DEEN EREVES .D tsafkaerb eht fo weiver eht etaitnatsbus ot raey gnidecerp dnoces eht rof stnuoc laem otni detaroprocni si margorp yfirev dna )s(noitacilppA etiS SPINC eht no detroper rebmun deriuqer dna weiver ERC eht deeN ereveS ,J TNEMHCATTA ot refeR .etapicitrap ot ytilibigile .weiver pu-wollof a ni mroF noitacifireV margorP tsafkaerB stneduts fo erom ro %05 taht noitatnemucoD - "ETIS ELBIGILE AERA"  eht morf noitatnemucod ro "ytilibigile aera" etis fo noitatnemucoD .A eb ot etis elbigile swollA .slaem ecirp decuder ro eerf rof devorppa era dellorne .ytilibigile ecirp decuder ro eerf 'stneduts fo loohcs 9 AERA MARGORP .etar eerf eht ta desrubmier rof egrahc etarapes on gninaem ”GNICIRP-NON“ sa etarepo yam etis ehT  .setis lla ta stnuoc laem troppus ot sdrocer ecnadnettA .B KCANS LOOHCS RETFA dlihc yb yrogetac ytilibigile eht ni detnuoc era slaem tub ,skcans s’nerdlihc MARGORP "ecivres fo tnioP" .setis "elbigile aera" ta sdrocer tnuoc laem yliaD .C .yrogetac etairporppa eht ni demialc dna )diap ,ecirp decuder ,eerf( gnicirp ta )diap dna ,ecirp decuder ,eerf( ytilibigile yb stnuoc laem dna egrahc kcans a syap dlihc hcae erehw ”GNICIRP“ sa etarepo yam etis ehT  retfA( tnemelppuS laeM .setis gnicirp-non ro decuder ,eerf( yrogetac ytilibigile etairporppa eht ni detnuoc era slaem eht era smargorP )kcanS loohcS .yrogetac etairporppa eht ni demialc dna )diap dna ,ecirp margorP kcanS loohcS retfA eht rof sdroceR noitcudorP uneM .D emas eht rednu deweiver a fo stnemeriuqer teem ot devres ytitnauq dna doof etacidni hcihw loohcS eht sa snoisivorp SNF ADSU dna ,001-00 dna 111-99 BM ,)iii()4()d(61.622 RFC 7 :secnerefeR .ytitnauq etairporppa eht ni stnemele doof owt fo muminim ton fI .margorP tsafkaerB mth.sAQ_skcanS/skcanS/yciloP-sgeR/eraC/dnc/vog.adsu.snf.www//:ptth etisbew laitini eht gnirud deweiver retfa na ni erac desivrepus dna derutcurts eht fo noitatnemucoD .E deweiver eb tsum yeht ERC .ytivitca tnemhcirne/noitacude eht fo noitpircseD .gnittes loohcs a gnirud detceles setis eht ta .weiver pu-wollof 2 tsael ta detcudnoc ,gnirotinom etis margorp kcans fo sdroceR .F .shtnom 6 naht retaerg on slavretni htiw ,raey margorp rep semit K TNEMHCATTA ot refeR 5 egaP 90-8002 ecnadiuG weiveR evitartsinimdA troffE weiveR detanidrooC 5500 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM TINUSECIVRESDLEIF NOITACUDE FO TNEMTRAPEDAINROFILAC 0102 YRAUNAJ NOISIVIDSECIVRES NOITIRTUN )3( )2( )1( )4( )√( YCNEGA ESEHT EVAH YCNEGA AERA ECNAILPMOC NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT ni tcerroc si noitpo gninnalp unem eht sepyt laem dna setis lla rof taht erusnE  )OFSS( noitpO gnideeF remmuS sselmaeS eht fo ypoC .A .SPINC eht 01 AERA MARGORP .tnemeergA etatS eht ot dettimbus noitatnemucod eht fo seipoc ,setis elbigile aerA roF  :taht tnemucod ot ycnegA REMMUS SSELMAES dna eerf rof atad loohcs ybraen esohw saera ni detacol era setiS :setis nepO o eht rednu ton setis rof tnemeerg A .y c e n c e iv g r a e S e h d t o f o o F n e o t i i s S iv /y re c p n u e s g A tc e e h ri T d .B )OFSS( NOITPO GNIDEEF .%05 tsael ta era ecirp decuder tub ,evoba denialpxe ,airetirc etis nepo eht teem setiS :setis nepo detcirtseR o aerA toN - dellornE desolC dna spmaC rof stnemucod ytilibigilE .C si OFSS eht fo weiver A ytiruces ro lortnoc ,ytefas rof dnetta yam taht nerdlihc fo rebmun eht tcirtser ERC eht otni detaroprocni :setis elbigilE .snosaer tsum etis OFSS enO .weiver gnidrocca seilimaf tnargim fo nerdlihc fo ytirojam a e v .n re o s it a s z e i t n iS a g :s ro e t t i n s a t r n g a i r m g i o M t o rof det c e e lb le ig s i l s e e d ti n s a O d F e S ll S or n e e h t n r e o r f d s li r h e c ts f o o r r d e n b a m s u n n o l i a ta to c t il p e p h A T   re t r f e a m re m m u m s e u h s t e d h e t w ro e i e v r e o r f e e b b era tub airetirc etis nepo eht teem setiS :setis elbigilE aerA - dellornE desolC o .weiver .ERC eht .nerdlihc fo puorg deifitnedi na ro nerdlihc dellorne ot nepo ylno etad ;yrogetac ytilibigile ;eman s’tneduts gniwohs )s(retsoR o si etis eno naht erom fI( ni eb dluohs stneduts elbigile lla gnitsil retsor hcaE :sretsor dna snoitacilppA  fi ,erutangis laiciffo dna ;etad lawardhtiw ;dellorne loohcs eht gnirud deweiver fi ,noisses dna etis yb dezinagro snoitacilppa ytilibigile eht sa redro emas eht .elbacilppa eht ,tcirtsid ruoy ni raey .elbacilppa evitanretla devorppa rehto ro smrof ytilibigile deifitreC o gnideeF remmuS sselmaeS .ytilibigile s’nerdlihc gniyfirev noitatnemucod eno eht eb lliw etis noitpO ecivreS dooF remmuS dna 522 RFC 7 ,022 RFC 7 ,012 RFC 7 :secnerefeR tnerruc eht rof elacs ytilibigile emocnI o eht gnirud deweiver etis .srosnopS rof ecnadiuG evitartsinimdA ,nerdlihC rof margorP dna yad eht rof sdrocer noitcudorp unem dna sunem detsil yliaD .D ).remmus ro stnenopmoc dna smeti doof deriuqer lla gnitsil weiver fo htnom .noitaraperp doof ni desu ytitnauq dna sezis gnivres ,smeti unem yllaitnetop fo erutarepmet dna emit gnidulcni ,sdrocer tropsnarT .E .weiver fo htnom dna yad rof ,sdoof suodrazah detroper slatot tnuoc laem ylhtnom dna sdrocer tnuoc laem yliaD .F .OFSS eht fo shtnom eht rof etis yb yletarapes etis rof( weiver fo yad eht ot roirp syad evif rof stnuoc laem yliaD .G .)weiver rof detceles fo trats eht fo skeew eerht nihtiw OFSS eht fo gnirotinom etiS .H evitcerroc dna tisiv etis fo noitatnemucod gnidulcni noitarepo .L TNEMHCATTA ot refeR .noitca .slaem remmus gnitomorp slairetam gnisitrevda fo seipoC .I eht taht noitatnemucod edivorP .mialC tnemesrubmieR detelpmoC .J PBS eht dna PLSN eht morf etarapes demialc erew slaem OFSS .raey loohcs eht gnirud smialc 6 egaP 90-8002 ecnadiuG weiveR evitartsinimdA troffE weiveR detanidrooC 5511 APPENDDRICAEFST West sonoMa county union HigH scHool District TINUSECIVRESDLEIF NOITACUDE FO TNEMTRAPEDAINROFILAC 0102 YRAUNAJ NOISIVIDSECIVRES NOITIRTUN )3( )2( )1( )4( )√( YCNEGA ESEHT EVAH YCNEGA AERA ECNAILPMOC NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT eht gnirud supmac no segareveb dna sdoof gnilles seititne lla ot seilppA  )VNMF( eulaV lanoitirtuN laminiM fo sdooF .A .doirep laem elbasrubmier 11 AERA MARGORP neht ,snoitpmexE fo tsiL VNMF eht no dnuof si meti egareveb ro doof fI :etoN  ton era segareveb dna sdoof VNMF taht ecalp ni erudecorP .1 .seilppa regnol on elur siht /SDOOF EVITITEPMOC erehw saera ni doirep laem elbasrubmier eht gnirud dlos DNA DOOF /VNMF netae ro/dna devres era slaem elbasrubmier B xidneppA ,11.012 straP RFC 7 ,40-10-PS :BPA ADSU :ecnerefeR SELAS EGAREVEB rof ytilibisnopser dengissa eb ,eengised ro ,ecivres doof taht stseggus EDC  ecivreS dooF .B .noitamrofni siht gnitcelloc ERC rof detceles etis hcae rof erudecorp siht etartsnomed ot elba eb tsuM  doof yb etrac-al-a dlos segareveb dna sdoof lla fo tsiL .1 .weiver eht retfa ruoh ½ ot erofeb ruoh ½ morf supmac no ecivres weiver rof detceles etis hcae rof yad loohcs eht fo dne segareveb dna sdoof etaulave ot ecalp ni erudecorP .2 doof yb etrac-al-a dlos sdradnats noitirtun ot gnidrocca 43494 dna ,)d(5.13494 ,)d(2.13494 ,)c(13494 CE rednu dedivorp ytirohtuA ecivres laudividni hcae ro )BSA( ydoB tnedutS detaicossA ehT taht stseggus EDC  snoitazinagrO tnedutS .C .noitamrofni siht gnitcelloc rof ytilibisnopser dengissa eb noitazinagro tneduts ERC rof detceles etis hcae rof erudecorp siht etartsnomed ot elba eb tsuM  segareveb dna sdoof lles taht snoitazinagro tneduts lla fo tsiL .1 .weiver margorp laem eht fo edistuo slipup ot etis hcae rof slipup ot dlos smeti egareveb dna doof fo tsiL .2 weiver ERC rof detceles ,00551 snoitces ,5 eltiT ,snoitalugeR fo edoC ainrofilaC rednu dedivorp ytirohtuA segareveb dna sdoof etaulave ot ecalp ni erudecorP .3 43494 dna 13984 CE dna 10551 dna tneduts yb dlos sdradnats noitirtun ot gnidrocca snoitazinagro rehto ro ,COR/POR ,OTP/ATP morf evitatneserper a taht stseggus EDC  slaudividnI/spuorG rehtO .D siht gnitcelloc rof ytilibisnopser dengissa eb ,ylevitcepser ,slaudividni/spuorg .noitamrofni eht fo edistuo slipup ot dlos segareveb dna sdoof lla fo tsiL .1 ERC rof detceles etis hcae rof erudecorp siht etartsnomed ot elba eb tsuM  noitaicossA rehcaeT tneraP yb dlos era taht margorp laem .weiver lanoigeR ,)OTP( noitazinagrO rehcaeT tneraP ,)ATP( retneC lanoitapuccO lanoigeR ,)POR( margorP lanoitapuccO evoba denoitnem ton laudividni/spuorg rehto yna ro ,)COR( segareveb dna sdoof etaulave ot ecalp ni erudecorP .2 ,ATP/OTP yb dlos sdradnats noitirtun ot gnidrocca .)d(5.13494 dna ,)d(2.13494 ,)c(13494 ,13984 CE rednu dedivorp ytirohtuA denoitnem ton slaudividni/spuorg rehto yna ro ,CPR/POR evoba ERC rof detceles etis hcae rof erudecorp siht etartsnomed ot elba eb tsuM  .weiver taF snarT .E evitceffe emaceb laem elbasrubmier eht ni doof rof snoitcirtser taf snarT  .)7.03494 CE( 8002 ,1 yluJ slipup ot devres ro dlos sdoof yberehw ecalp ni erudecorP .1 semoceb laem elbasrubmier eht fo edistuo doof rof snoitcirtser taf snarT  laicifitra smarg 5.0 < niatnoc margorp laem eht fo edistuo )7.13494 CE( 9002 ,1 yluJ evitceffe taf snart 7.13494 dna 7.03494 CE:ecnerefeR ylmodnar rof detseuqer eb yam segareveb dna sdoof esoht tuoba noitamrofni lanoitidda ,revewoH .stnemeriuqer teem sesupmac no dlos sdoof dna segareveb rehtehw etaulave ton lliw reweiver ehT .setis detceles 7 egaP 90-8002 ecnadiuG weiveR evitartsinimdA troffE weiveR detanidrooC 5522 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM TINUSECIVRESDLEIF NOITACUDE FO TNEMTRAPEDAINROFILAC 0102 YRAUNAJ NOISIVIDSECIVRES NOITIRTUN )3( )2( )1( )4( )√( YCNEGA ESEHT EVAH YCNEGA AERA ECNAILPMOC NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT :secnerefeR :saera cipot 5 lla sedulcni taht yciloP ssenlleW .A ,noitaicossA sdraoB loohcS ainrofilaC  21 AERA MARGORP xpsa.ssenlleWtnedutS/noitadnuoFABSC/ABSCtuobA/gro.absc.www//:ptth ecivres doof loohcs ,stneduts ,stnerap fo tnemevlovnI .1 ecivreS dooF loohcS eht dna stnednetnirepuS tcirtsiD dna ytnuoC eht ot retteL  dna srotartsinimda loohcs ,draob loohcs ,sevitatneserper YCILOP SSENLLEW fo tnempoleveD eht rof ecnadiug ,5002 ,41 rebmeceD detad srotceriD .ycilop ssenllew loohcs eht fo tnempoleved eht ni ytinummoc gro.sdikyhtlaehainrofilac.www//:ptth seiciloP ssenlleW loohcS ainrofilaC rehto dna ,ytivitca lacisyhp ,noitacude noitirtun rof slaoG .2 /gro.noitirtunloohcs.www//:ptth )ASFSA ylremrof( noitaicossA noitirtuN loohcS  tneduts etomorp ot dengised seitivitca desab-loohcs vog.adsu.noitirtunmaet.www//:ptth ,etis bew noitirtuN maeT ADSU  .ssenllew loohcs hcae no elbaliava doof lla rof senilediug noitirtuN .3 .yad loohcs eht gnirud supmac eb ton lliw slaem elbasrubmier rof senilediug taht ecnarussA .4 deussi ecnadiug dna snoitaluger laredef naht evitcirtser ssel .ADSU eht yb lacol eht fo noitatnemelpmi eht gnirusaem rof nalp A .5 ni snosrep erom ro eno fo noitangised dna ycilop ssenllew noitatnemelpmi eht eesrevo ot loohcs hcae ta ro tcirtsid eht .ycilop ssenllew detpoda eht fo loohcs lla nihtiw weiv cilbup ni detsop ycilop ssenllew ehT .B .saera gnitae lartnec rehto ro sairetefac 9002 ,1 yraunaJ evitceffe ,007,67$:dlohserht diB  dna eunever sedulcni hcihw mialc tnemesrubmier enuJ roirP .A .sesnepxe 31 AERA MARGORP sdnuF airetefaC fo esU( 901-00 ,)sdnuF airetefaC fo esU( 701-59 BM:secnerefeR PNS DSN BM ,)srefsnarT dnuF no snoitatimiL( 8002-70 PNS DSN BM,)etadpU taht raey roirp morf troper rotidua tcirtsid loohcs tnednepednI .B TNEMEGANAM LAICNANIF etisbew dlohserht dib tnemerucorP dna ,)sQAF sdnuF airetefaC( 9002-50 .secruoser hsac ten swohs /oc/ca/gf/vog.ac.edc.www//:ptth tegduB .C dnuF euneveR laicepS airetefaC( slautcA detiduanU .1 eht edulcni ot )31 dnuF rof tropeR tcejbO yB serutidnepxE .seunever dna sesnepxe detiduanu rof tegdub raey roirp .tegdub raey tnerruc desoporP .2 lla wohs ot 31 dnuF rof troper ytivitca laicnanif htnom roirP .D .dnuf airetefac eht morf diap sesnepxe gnidulcni ,31 dnuF rof htnom roirp rof noitubirtsid robal lloryaP .E .tnuocca airetefac eht morf diap egatnecrep dna seman 8 egaP 90-8002 ecnadiuG weiveR evitartsinimdA troffE weiveR detanidrooC 5533 APPENDDRICAEFST West sonoMa county union HigH scHool District tinU secivreS dleiF noitacudE fo tnemtrapeD ainrofilaC 0102 yraunaJ noisiviD secivreS noitirtuN PLSN ECNADIUG WEIVER )IMS( EVITAITINI SLAEM LOOHCS )ecnadiuG weiveR evitartsinimdA ERC PLSN eht ni dnuof eb nac weiver fo saera rehto lla( ecnadiug siht ni dedulcni era IMS ot detaler saera ylnO :ETON )3( )2( )1( )4( )( YCNEGA ESEHT EVAH DLUOHS YCNEGA EHT AERA NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT laem hcae dna etis hcae rof snoitpo gninnalp unem eht erusnE detcudnoc si ERC eht fI .SPINC eht ni detats yltcerroc era epyt fo eno sa detceles eb yam )s(etis IMS eht ,emit emas eht ta .)s(etis ERC eht tcirtsid eht yb desu gninnalp unem fo epyt hcae rof etis enO .detceles eb lliw NOITCELES ETIS :sedulcni airetirc noitceles etiS tseuqer rotceriD ecivreS dooF  snehctik noitcudorp ro etilletaS  elpitlum ;senil gnivres xelpmoc ;ffats wen evah taht setiS  ;segnahc laem yhtlaeh edam ;xim edarg ;seciohc unem .deweiver ylsuoiverp neeb ton ;sunem elcyc tnereffid .puorg edarg/ega rep ezis noitrop htiw yad eht rof uneM .1 eht yb dedivorp eb ot smeti detsil eht eriuqer lliw )s(reweiveR .ffats etis ro rotcerid ecivres doof .yad eht rof sisylana tneirtun/sdrocer noitcudorp uneM .2 TISIV ETIS-NO noitaraperp laem fo snoitavresbo edulcni lliw tisiv etis-no ehT esoht devres smeti rof noitamrofni tcudorp dessecorp dna sepicer dezidradnatS .3 .ecivres dna .yad ,nerdlihc rof selytsefil yhtlaeh etomorp ot noitacude noitirtun yna fo selpmaS .1 .stnerap ro ffats loohcs .scipot detaler ro IMS no ffats secivres doof rof gniniarT .2 .slairetam ro seitivitca noitirtuN maeT .3 detargetni scipot noitirtun edulcni yam osla noitacudE noitirtuN .slairetam ro seitivitca ainrofilaC EPAHS .4 ni ro sunem no erusolcsid noitirtun ,mulucirruc eht otni NOITACUDE NOITIRTUN .ycilop noitirtun lacol dna ,srettelswen .slairetam ro seitivitca tcejorP nedraG .5 .senilediuG yrateiD eht dna dimaryP ediuG dooF eht fo syalpsiD .6 .snoitomorp esicrexe lacisyhp/noitacude noitirtun htiw skcils uneM .7 .snoitazinagro tnerap dna ,remraf ,ytinummoc ,sdraob loohcs gnidulcni hcaertuO .8 SECNEREFER :smynorcA fo dnegeL snoitalugeR laredeF fo edoC 7 eltiT = RFC 7 launaM gniniarT slaeM loohcS yhtlaeH .1 troffE weiveR detanidrooC = ERC sehcaorppA gninnalP uneM 8.022 dna 01.012 traP RFC 7 .2 edoC noitacudE ainrofilaC = CE :snitelluB tnemeganaM .3 ecivreS noitirtuN dna dooF = SNF sepiceR ytitnauQ ADSU fo sisylanA lanoitirtuN 311-69  nitelluB tnemeganaM = BM stnemeriuqeR daerB/niarG 701-79  noisiviD secivreS noitirtuN = DSN sehcaorppA gninnalP uneM – eluR laniF fo yrammuS 311-00  margorP hcnuL loohcS lanoitaN = PLSN 7002 lirpA ,snoitseuQ deksA yltneuqerF IMS SNF ADSU .4 noitacudE ni srentraP sa htlaeH gnipahS = EPAHS launaM evitartsinimdA smargorP noitirtuN loohcS .5 erutlucirgA fo stnemtrapeD setatS detinU = ADSU 5544 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM tinU secivreS dleiF noitacudE fo tnemtrapeD ainrofilaC 9002 yraunaJ noisiviD secivreS noitirtuN )3( )2( )1( )4( )( YCNEGA ESEHT EVAH DLUOHS YCNEGA EHT AERA NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT fI .weiver fo keew dna htnom eht tceles lliw reweiveR ehT  eb yam htnom weiver eht ,ERC a gnirud detcudnoc dna meti unem fo epyt gnitsil weiver fo yad dna doireP weiveR eht rof SUNEM .1 .weiver IMS eht rof tnereffid .puorg edarg hcae rof ezis noitrop ,desu doof fo ytitnauq dna epyt edulcni tsum sdroceR  eno naht erom niatnoc taht smeti rof )etis hcae rof( SEPICER DEZIDRADNATS .2 fo htnom eht rof ezis noitrop dna ,devres snosrep rebmun dezidradnatS .A tnemhcattA ,mrof epicer dezidradnats elpmas eeS .tneidergni .weiver :edulcni tsum epicer owt" eht wollof tsum smeti unem fo snoitutitsbus ynA  epicer fo emaN )a .detnemucod ylraelc eb dna ""wodniw keew )sgnivres fo rebmun dna ezis gnivres edulcni( dleiY )b hsid edis ro eértne .e.i meti unem fo epyt fo noitatnemucoD )c eht ni devres era smeti unem dennalp lla taht erusnI  purys thgil dna ,nezorf ,hserf sa hcus ,epyt dna stneidergni llA )d .ezis kcap ro/dna sthgiew ,serusaem tcerroC )e dezylana smeti unem eht ot dnopserroc hcihw snoitrop DRADNATS TNEIRTUN snoitcurtsni noitaraperP )f GNINNALP UNEM epicer eht fo sisylana tneirtuN )g si stcudorp lla rof noitamrofni tneirtun eht taht erusnI  :SEHCAORPPA .tnerruc teehskrow tsil tcudorp rodnev elpmas eeS( SDOOF DESSECORP FO TSIL .3 )B tnemhcattA DRADNATS TNEIRTUN rof elbaliava eb tsum keew hcae rof sesylana lanoitirtuN  GNINNALP UNEM repap sa ro selif retupmoc sa derots eb yam yehT .weiver eht morf rebmun edoc dna ,eman tcudorp ,rerutcafunam yb ecnerefeR )a )PMSN( stuotnirp esabataD ADSU dekcol ,nietorP ,seirolaC rof slevel tneirtun gnitnemucod lebal noitamrofni noitirtuN )b TNEIRTUN EPAHS tnerruc tsom dna epyt eht fo noitatnemucod edivorP  .taF detarutaS dna taF morf seirolaC fo % ,muiclaC ,norI ,C dna A nimatiV UNEM DRADNATS erawtfos sisylana tneirtun devorppa ADSU fo noisrev GNINNALP .desu gnieb :edulcni taht setis lla rof SDROCER TROPSNART ro/dna NOITCUDORP UNEM .4 )PMSNS( eb osla lliw slevel muidos dna ,rebif ,loretselohC  .puorg edarg yb ,devres rebmun dna dennap slaem fo rebmuN )a eb lliw noitamrofni dna suneM .detaulave ,stnemeriuqer ylkeew dna yliad eht teem ot desu smeti unem dennalp llA )b dna tsafkaerb htob rof dedeen .stnemidnoc gnidulcni hcnul :ecnerefeR .meti doof hcae rof puorg edarg yb ezis gnivreS )c ADSU eht ot og erawtfos devorppa fo tsil tnerruc tsom eht roF .puorg edarg yb stneduts fo rebmun eht rof deraperp doof fo tnuoma latoT )d :etisbew noitirtuN maeT metsyS ecruoseR slaeM yhtlaeH .devres stluda dna stneduts fo rebmun lautcA )e c_ofni?php.xedni/yalpsid_lan/vog.adsu.lan.slaemyhtlaeh//:ptth .devres dna dennalp slaem tluda dna etrac al A )f 432=tcejbus_xat&1=level_xat&41=retne .setad dna stsil noitutitsbus ,sdrocer egasu revotfeL )g keew hcae rof SESYLANA LANOITIRTUN YLIAD DNA YLKEEW EGAREVA .5 lla gniteem rof noitamrofni gnidulcni puorg ega ro edarg yb devres era slaem ,muiclac ,nori ,C dna A snimativ ,nietorp ,seirolac ,.e.i ,sdradnats noitirtun deriuqer .taf detarutas dna ,taf latot motsuc yna gnidulcni desu SDRADNATS EDARG/EGA FO TUOTNIRP .6 .sdradnats .DSN ot dettimbus stnemucod pukcab dna unem elcyc laitinI .1 .DSN eht yb unem elcyc laitini eht fo rettel lavorppA .2 TNEIRTUN DETSISSA :ecnerefeR UNEM DRADNATS gninnalP uneM dradnatS tneirtuN detsissA 111-69 BM .tnatlusnoc eht fo snoitacifilauq dna ,tcartnoc ,sserdda ,emaN .3 GNINNALP )PMSNA( ycnega/loohcs eht ta weiver rof elbaliava eb tsum PMSN rof deriuqer smeti llA .4 .)PMSN rof noitces suoiverp ees( 5555 APPENDDRICAEFST West sonoMa county union HigH scHool District tinU secivreS dleiF noitacudE fo tnemtrapeD ainrofilaC 9002 yraunaJ noisiviD secivreS noitirtuN )3( )2( )1( )4( )( YCNEGA ESEHT EVAH DLUOHS YCNEGA EHT AERA NOITAMROFNI LANOITIDDA TSILKCEHC ELBALIAVA STNEMUCOD DEWEIVER EB OT fI .weiver fo keew dna htnom eht tceles lliw reweiver ehT  ezis noitrop/stnenopmoc gnitsil weiver fo yad dna doireP weiveR eht rof SUNEM .1 eb yam htnom weiver eht ,ERC a gnirud detcudnoc .puorg edarg hcae rof .weiver IMS eht rof tnereffid eno naht erom niatnoc taht smeti rof )etis hcae rof( SEPICER DEZIDRADNATS .2 dna sisylana lanoitirtun a etelpmoc lliw ycnega etats ehT  dezidradnatS .A tnemhcattA ,mrof epicer dezidradnats elpmas eeS .tneidergni .slaem eht fo ytilauq eht evorpmi ot ecnatsissa evig : :edulcni tsum epicer etelpmoc ot deriuqer era )2( nmuloc ni detsil stnemucoD  epicer fo emaN )a .sisylana unem fo keew a )sgnivres fo rebmun dna ezis gnivres edulcni( dleiY )b ).ctE .purys thgil ,nezorf ,hserf( mrof eht - stneidergni llA )c weiver eht fo ecnavda ni detseuqer eb yam stnemucoD  sthgiew ,serusaem tcerroC )d UNEM DESAB DOOF roirp detcudnoc eb yam sisylana tneirtun eht taht os etad snoitcurtsni noitaraperP )e )PMBF( GNINNALP .weiver eht ot nrettap laem eht ot noitubirtnoC )f :SEHCAORPPA ,desu saw erawtfos devorppa ADSU hcihw fo tnemucoD  ,teehskrow tsil tcudorp rodnev elpmas eeS( SDOOF DESSECORP FO TSIL .7 DECNAHNE .elbacilppa fi )B tnemhcattA )PMBFE( lanoitirtun eht etelpmoc ot degaruocne era stcirtsiD :ETON )lebal NC( lebaL noitirtuN dlihC ro snoitacificeps s’rerutcafunaM )a LANOITIDART .sunem dna sepicer fo sisylana ,nietorP ,seirolaC rof slevel tneirtun gnitnemucod lebal noitamrofni noitirtuN )b )PMBFT( .taF detarutaS dna taF morf seirolaC fo % ,muiclaC ,norI ,C dna A snimatiV :ecnerefeR PMBF EPAHS ADSU eht ot og erawtfos devorppa fo tsil tnerruc tsom eht roF :edulcni taht setis lla rof SDROCER TROPSNART ro/dna NOITCUDORP UNEM .3 :etisbew noitirtuN maeT metsyS ecruoseR slaeM yhtlaeH eb lliw noitamrofni dna suneM c_ofni?php.xedni/yalpsid_lan/vog.adsu.lan.slaemyhtlaeh//:ptth puorg edarg yb ,devres rebmun dna dennalp slaem fo rebmuN )a dna tsafkaerb htob rof dedeen 432=tcejbus_xat&1=level_xat&41=retne ,stnemidnoc ,nrettap laem deriuqer eht teem ot desu smeti unem dennalp llA )b hcnul stressed elbatiderc-non dna meti doof hcae rof puorg edarg yb ezis gnivreS )c puorg edarg yb stneduts fo rebmun eht rof deraperp doof fo tnuoma latoT )d devres stluda dna stneduts fo rebmun lautcA )e devres dna dennalp slaem tluda dna etrac al A )f setad dna stsil noitutitsbus ,sdrocer egasu revotfeL )g neeb sah eno fi weiver fo yad dna doirep weiver eht rof sisylana tneirtun fo ypoC .4 gnisu stcirtsid rof deriuqer ton si sunem fo sisylanA .tcirtsid eht yb detcudnoc .sehcaorppa PMBF 5566 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 5577 APPENDDRICAEFST Appendix G West sonoMa county union HigH scHool District 5588 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 5599 APPENDDRICAEFST West sonoMa county union HigH scHool District 6600 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM