1. 2018 – 2019 One-Time Money Recommendations

2. Overview of recommendation
$4.5 million in one time funds for
Approximately $2.5 million for Instructional Materials
Approximately $1 million to address Board goals.
Approximately $1million for safety/security of facilities
This will be accomplished through budget transfers as described in the following slides in order to avoid deficit spending.

3. California School Accounting
Current Revenue Funds Current Expenditures
Ending Fund Balance (“EFB”) is prior year revenue
Using prior year EFB increases the likelihood of deficit spending in the 2018 – 2019 Budget year
2018 – 2019 One-time money is current year revenue and its expense will not cause an operating deficit

4. Proposal
In order to reduce the potential for deficit spending -
Allocate all One-time Money (~$4.5mm in current year revenue) to Instructional Materials
Allocate $1,050,000 of existing Reserve assignment to Board Priorities
Transfer some of the 2017 – 2018 Ending Fund Balances to Fund 40 for –
Serna/Houston project
Safety and Security investment
Lockeford Parking Lot
HVAC system not funded by Prop 39

5. Proposed Use of the $1,050,000 existing Special Assignment -
Leadership Development  $50,000
Allocate $1,000,000 to Board Priorities –
STEM  $400,000
Supporting At Risk Students  $200,000
Reading By 3rd Grade  $200,000
Computer Science Pathway  $200,000

6. for Inst Mats and Board Priorities
Fund 01 Ending Fund Balance ("EFB")
Transfers
One-time $ Allotment
Total
Fund 01 EFB
for Inst Mats and Board Priorities
Fund 01 Budget
Ending Fund Balance for Instructional Materials
$ 4,255,679.00 →
$4,225,679 to Fund 40 to avoid deficit spending
Instructional Materials Budget
$4,500,000
Safety & Security Ending Fund Balance
$ 2,000,000.00
$2,000,000 to Fund 40 to avoid deficit spending -
Leadership Development
Transfer from Current Budget Assignment
$50,000
Board Priorities
$1,000,000
STEM Materials
$400,000
Supporting At Risk Students
$200,000
Reading By 3rd Grade Professional Development
Computer Science Pathway
Reserve for One-Time Money Carryover
$ 3,684,020.00
$1,000,000 to Fund 40 for Lockeford and HVACS
$ 2,684,020.00