1. Plumas Lake Elementary School District
Budget Adoption Presentation June 20, 2013
Each student will reach their fullest potential as we strive for District excellence through sound leadership, effective communication, accountability, and investment in our staff.

2. Financial Reporting Cycle
Budget is developed based on assumptions in June;
Assumptions are usually based on the information in the May Revise
Assumptions change during the year and we are required to file two interim reports during the year:
First Interim – Due December 15, 2013
Second Interim – Due March 15, 2014
Budget Timeline:
Governor released his Budget Proposal for in January
Governor released the May Revise in May, which is based on updated revenue and expenditure data
Legislature met its constitutional deadline and passed the budget and trailer bills on June 15
Changes how schools receive State Aid – Local Control Funding Formula
Every district has a unique target base grant that will restore funding to funding levels
Districts will move toward the target each year
Governor will sign or veto budget bill
We won’t have budget details until July 2012
Annual financial reporting:
Budget Adoption – Due July 1, 2013
First Interim – Due December 16, 2013
Second Interim – Due March 17, 2014
Unaudited Actuals – Due September 15, 2014
Budget development is a continuous process

3. General Fund – Fund 01

4. Budget Assumptions 2012-13 Budget at Second Interim
Estimated Actuals – Budget Development
Budget Development
Statutory COLA
3.24%
1.565%
Deficit Factor
22.272%
$ per $1.00
18.997%
$ per $1.00
Revenue Limit (RL) w/ COLA
RL w/ deficit
Loss per ADA
$6,912.36
$5,372.84
$1,539.74
$7,013.26
$5,680.95
$1,332.31
State Categorical Programs
COLA
Ed Jobs Funds ($222,813 final entitlement)
$12K
Federal Funds COLA
Average Daily Attendance (ADA)
1045 K-8 plus 6.19 County –
K-8 plus 6.68 County –
Lottery Base
Lottery Prop 20
$124.25
$30.00
$124.00

5. Budget Assumptions (continued)
Set aside five percent for economic uncertainty
Commit funds for one Certificates of Participation (COP) Debt Service Payment
Assign funds for Local Control Funding Formula – possible decrease in revenue
Reserves
Categorical Programs – 7.29 percent
Cafeteria Fund – 5.31 percent
Indirect Costs

6. Projected Enrollment as of 6/18/13TK K 1 2 3 4 5 6 7 8
Total CB 14 60 43 64 49 39 38
307
Rio 20 59 61 82 65 74
443
SDC RM
121
111 92
324
Total (SDC included in last column only) 34
119
104
146
131
112
1079
We can use current year projections or prior year P2 data for Revenue Limit calculations.
Prior year ADA, i.e., P2 Data for Revenue Limit calculations:
District K-8
6.18 County SDC
Total
Projected District K-8 ADA based on current enrollment projections:
1079 x 97.0% =
Total

7. Plumas Lake ESD Organizational Chart
Governing Board
Superintendent
Principal
Site Staff
Director FMOT
Maintenance Worker
Groundskeepers/Maintenance (2 positions)
Bus Drivers/Custodians
Site Custodians
FMOT Secretary
Director Curriculum/Instruction and Sp Ed
Sp Ed Secretary
Site Sp Ed Staff
School Psychologist
Counselor
Academic Coach
Director of Business Services
Account Technicians
Food Services Manager
Site Food Services Workers
Administrative Assistant
Program Technician
Computer Technician

8. Site Staff Cobblestone Rio Del Oro Riverside Meadows Office
Administrator
Site Secretary
Office Clerk (3 hrs)
Office Tech (8 hrs)
Regular Classroom Teachers
15 FTE Teachers
(includes TK classroom)
20 FTE Teachers
12 FTE Teachers
Special Ed
1 FTE Teacher
2 Paras Learning Center (LC)
2 FTE Teachers
2 Paras SDC
2 Paras LC
1 Paras One-on-One
4 Paras LC
1 Para One-on-One
Other
0.4 FTE PE Teacher
0.375 FTE Library
FTE TK Para
0.6 FTE PE Teacher
0.375 FTE Library Clerk
2 FTE PE Teacher
0.4 FTE Band Teacher
Yard Duty/Campus Supervision
6 hours Yard Duty
2 hours Crossing Guard
1.75 hours Yard Duty
5.5 hours Campus Monitor
Custodial
1.875 FTE
2 FTE
Shared positions
Health Clerk – 6 hours
Academic Coach – 1 FTE
Counselor – 1 FTE
Psychologist – 1 FTE

9. General Fund Revenue

10. Local Control Funding Formula
Local Control Funding Formula (LCFF) will replace revenue limits
Most categoricals will now be included in the formula (see slide with Tier III categoricals)
Economic Impact Aid and Class-Size Reduction will also be a part of the LCFF
Categoricals that are excluded:
Transportation
Targeted Instructional Improvement Grant (TIIG)
Special Ed
Child Nutrition
Transportation and Targeted Instructional Improvement Grants will be add- ons and can be used for any educational purpose

11. Local Control Funding Formula
Districts will receive a base grant amount based on grade-level
Adjustments will be made for class size reduction
Districts will receive supplemental funding based on percentage of low income, English learners and students in foster youth
K-3
4-6
7-8
Base Grant Amount (based on May Revise)
$6,845
$6,947
$7,154
Adjustment Factors (Class size reduction)
$712
Enrollment eligibility (percent low income, English learners, or in foster youth)
40%
Supplemental (35%) for English learners, low income and in foster youth
$548
$556
$572
Concentration (35%) for English learners, low income and in foster youth above 50% -

12. Local Control Funding Formula
K-3
4-6
7-8
Amount per grade level
$8,104
$7,503
$7,726
Enrollment
494.12
360.23
196.15
$4,004,586
$2,702,719
$1,515,518
Add TIIG
$4,433
Add Transportation
$48,697
Total Funding
$8,275,953

13. Revenue Limit and Categoricals
Revenue Limit Sources ( )
$6,229,268
Economic Impact Aid
$43,757
Class Size Reduction
$457,317
Tier III Categoricals
$251,309
Targeted Instructional Improvement
$4,433
Transportation
$48,697
Total
$7,034,781
Districts will receive 11.75% of the gap between the LCFF and RL calculations methods:
$8,275,953 - $7,034,781 = $1,241,172 x 11.75% = $145,838

14. Revenue Limit Calculations
Used the School Services of California Dartboard assumptions to calculate revenue limit
Will make adjustments once there is more information available
California Department of Education will have to make changes to the software

15. Revenue Sources Revenue Limit Sources $6,195,621 $6,229,268 $6,529,561
Second Interim Budget
Estimated Actuals Budget
Budget
Variance (Est Act vs Budget)
Note
Revenue Limit Sources
$6,195,621
$6,229,268
$6,529,561
4.8%
Federal Revenue
$300,873
$305,960
$277,734
-9.2%
Sequester cuts, no Ed Jobs funding
Other State Revenue
$1,033,966
$1,031,176
$1,047,997
1.6%
Mandated costs block grant
Other Local Revenue
$487,567
$492,894
$491,348
-0.3%
Less interest and misc. revenue
Interfund Transfers In
$26,300
$23,000
-12.5%
CFD Admin costs
Total Revenue
$8,044,327
$8,085,598
$8,369,640
-3.6%

16. Federal Revenue No Child Left Behind (NCLB) Funding Special Education
Title I Improving the Academic Achievement of the Disadvantaged Part 1 – $76,670
Title II Preparing, Training, and Recruiting High Quality Teachers and Principals - $6,078
Title III – English Language Acquisition, Language Enhancement and Academic Achievement for Limited English Proficient (LEP) Students - $6,532
Special Education
Local Assistance Grants - $83,261
SPED IDEA Mental Health funds - $12,693
Federal Impact Aid (unrestricted) – $32,500
Medi-Cal Administrative Activities (MAA) - $35,000
Medi-Cal Option Billing (grant thru YCOE) - $30,000

17. Other State Revenue Prop 20 Lottery Funds - $30 per ADA = $32,250
Economic Impact Aid - $43,757
Lottery (unrestricted) - $124 per ADA = $133,300
Tier III Categoricals and other State Revenue - $283,276
Transportation - $48,697
Class-Size Reduction K-3 - $457,317

18. Other State Revenue - Tier III Categorical Flexibility
Education Code Section allows complete flexibility in the use of funds appropriated in the State budget for fiscal years through for numerous programs and can be used for any educational purpose. Grants included in this flexibility are:
Closed Programs:
Administrator Training - $4,849
Art and Music Block Grant - $15,115
California Peer Assistance & Review Program - $5,148
CAHSEE Intensive Instruction - $800
Community Based English Tutoring- $4,478
Math and Reading Professional Development - $9,018
Professional Development Block Grant - $11,597
School Safety and Violence Prevention - $7,990
Supplemental Hourly Programs - $24,143
Targeted Instructional Improvement - $3,914

19. Tier III Categorical Flexibility (continued)
Closed Programs (continued)
Gifted and Talented Education – $66,473
School Library Improvement Block Grant - $10,437
Programs closed but operating with original intent of program
Instructional Materials Funding Realignment Program - $56, funding is used to purchase approved curriculum
Deferred Maintenance - $33,382
Routine Restricted Maintenance – flexibility to transfer one percent of expenditures (previously was three percent of General Fund expenditures)
NOTE: With new funding method, all these categoricals with the exception of Targeted Instructional Improvement Grant will become a part of the LCFF funding formula.

20. Other Local Revenue and Other Financing Sources
Interest Earnings - $20,000
Leases and Rentals – $56,300
Other revenue $9,800
Bus Fees - $13,000
Sp Ed Transfer from YCOE – $392,248
Other Financing Sources
Interfund Transfers In - $23,000 (From Fund 52 for CFD Admin costs)

21. General Fund Expenditures

22. Expenditures
Second Interim Budget
Estimated Actuals Budget
Budget Adoption
Change
Certificated Staff
$3,744,745
$3,860,051
$3,887,597
0.7%
Classified Salaries
$1,313,915
1,346,178
1,396,058
3.7%
Employee Benefits
$1,585,382
$1,604,179
$1,593,126
-0.7%
Books and Supplies
$388,352
$421,884
$337,067
-20.1%
Services/Op Expenses
$1,037,871
$1,027,339
$1,014,091
-1.3%
Capital Outlay
$14,600 $0
Other Outgo
$273,100
$265,693
$268,852
1.2%
Indirect
($9,734)
($9,916)
($12,486)
25.9%
Interfund Transfers Out
$24,503
$28,172
$38,711
37.4%
Total Expenditures
$8,372,734
$8,543,580
$8,523,014

23. Salaries and Benefits $3,744,745 $3,860,051 $3,887,597 0.7% $1,313,915
Category
Budget Second Interim
Budget Estimated Actuals
Budget Adoption
Change
Notes
Certificated
$3,744,745
$3,860,051
$3,887,597
0.7%
Includes step increase
Classified
$1,313,915
$1,346,178
$1,396,056
3.7%
Benefits
$1,585,382
$1,604,179
$1,593,126
-0.7%
District contribution:
STRS
$304,880
$313,072
$319,927
8.25%
PERS
$138,037
$140,062
$145,852
11.417%
OASDI/Medicare
$142,173
$146,655
$152,149
6.2%/1.45%
Health
$825,876
$825,074
$828,768
$10,000 per FTE
Unemployment
$62,069
$63,667
$11,021
0.05%
Worker’s Comp
$96,192
$98,882
$117,075
2.2246%
PERS Reduction/Other
$$16,155
$16,667
$18,334
1.603%

24. Books and Supplies Category 2012-13 Budget Second Interim
Budget Estimated Actuals
Budget Adoption
Change
Note
Approved Textbooks and Core Curricula Materials
$73,616
$77,370
$20,000
-74.2%
No adoptions planned
Books and other reference materials
$9,664
$16,295
$10,350
-36.5
Materials and supplies
$233,841
$247,079
$205,217
1.3%
Non-capitalized Equipment
$71,231
$81,140
$56,500
-30.4%
SmartBoards
Total
$388,352
$421,884
$337,067
-20%

25. One-Time Expenditures
SmartBoards and clickers – $45,500 ( Title I and Lottery)
One-Time Expenditures
Transitional kindergarten startup - $5,000
Total $50,500

26. Services and Other Operating Expenditures
Category
Budget Second Interim
Budget Estimated Actuals
Budget
Change
Subagreements
$96,450
$95,399
$67,000
-29.8%
Travel and Conferences
$42,528
$41,105
$42,022
2.2%
Dues and Memberships
$4,475
$5,040
12.6%
Insurance
$85,243
$85,305
0.1%
Ops/Housekeeping
$269,129
$277,980
3.3%
Rentals/Leases
$85,220
$82,562
$88,720
7.1%
Directs Costs Interfund
($34,996)
($35,774)
Consulting/Professional
$438,561
$433,039
$435,938
0.7%
Communications
$51,261
$51,083
$47,860
-6.3%
Total
$1,037,871
$1,027,339
$1,014,091
-1.3%

27. Other Outgo Payments to County Offices $266,500 $259,093 $268,852 3.8%
Category
Budget Second Interim
Budget Estimated Actuals
Budget
Change
Payments to County Offices
$266,500
$259,093
$268,852
3.8%
Debt Service
$6,600
-100%
Transfers of Indirect -Fund 13
($9,734)
($9,916)
($12,468)
25.9%

28. Contracted Services and Other Outgo
Health Services
Nurse – $30,000
Special Education
Occupational Therapist = $50,000
Behavior Specialist - $36,336
Special Behavior Assessments - $1,000
Excess Program Costs - $268,852
Yuba County Office of Education
Sutter County Superintendent of Schools
Transportation – Marysville Joint Unified School District - $51,000
Technology
Advanced Technology Group - $55,000
Yuba County Office of Education - $79,400
Professional Development
District-wide - $37,290
Audit - $15,000
Legal Counsel - $13,500

29. Contributions to Restricted Programs
Category
Transportation
Routine Restricted Maintenance
Special Education
Revenue
$61,697
No State Funding
$475,509
Contribution from unrestricted & RL transfer (SPED only)
$102,004
$310,289
$596,547
Total Revenue
$163,701
$1,072,056
Certificated Staff
$300,675
Classified Staff
$45,348
$138,290
$222,951
Benefits
$20,528
$58,109
$158,290
Materials & Supplies 17
$73,600
$2,450
Services & Other Operating Expenditures
$11,010
$19,207
$66,550
SPED Transportation Costs
$30,000
$268,852
Excess Program Costs/Indirect
$9,920
$21,083
$52,288
Total Expenditures
$149,173

30. General Fund Activity and Reserves
Category
Budget Second Interim
Budget Estimated Actuals
Budget
Beginning Balance
$3,077,693
$2,619,711
Revenue
$8,044,327
$8,085,598
$8,369,640
Expenditures
$8,372,734
$8,543,580
$8,523,014
Net Increase/Decrease
($328,407)
($457,982)
($153,374)
Ending Fund Balance
$2,749,286
$2,466,337
Economic Uncertainty
$417,322
$425,864
$425,001
Revolving Cash
$5,100
Restricted Funds
$80,444
$75,443
$57.955
Committed - COP Debt Service
$410,188
Assigned - Salary Increase $
$115,355
Local Control Funding Formula Impact
$193,730
$193,700
Available for budget shortfalls
$1,720,878
$1,394,061
$1,374,393

31. Multi-Year Projections (MYP) Budget Assumptions
Budget Development
Projection
Statutory COLA
1.565%
1.80%
2.20%
Deficit Factor
18.997%
$ per $1.00
Revenue Limit (RL) w/ COLA
RL w/ deficit
Loss per ADA
$7,013.36
$5,681.03
$1,332.33
$7,131,.36
$5,776.62
$1,354.74
$7,278.36
$5,895.69
$1,382.67
State Categorical Programs
COLA
1.8%
2.2%
Federal Funds COLA
Average Daily Attendance (ADA)
K-8 plus 6.18 County =
Lottery Base
Lottery Prop 20
$124
$30
California Consumer Price Index
2.3%%
2.30%

32. MYP Budget Assumptions (continued)
Salaries and Benefits:
No changes to staffing
Included step increase for all eligible employees
No changes to statutory benefits
Health, Dental, Vision contribution – $10,000 per FTE

33. MYP Assumptions That May Impact the Budget
Issue
Current Assumption
Current Status
Impact
Enrollment/ADA and Revenue Limit
P2 Data
Enrollment as of 6/18/13 is 1079 x 97% = ADA
Unknown
Current law allows district to use prior year ADA
Local Control Funding Formula
Using School Services of California (SSC) Dartboard for Revenue Limit Calculations
Based on information from SSC District will receive less funding with Local Control Funding Formula
($193,700)
Less State Aid

34. Multi-Year Projections
Budget
Projection
Projection
Beginning Fund Balance
$2,619,711
$2,466,337
$2,199,626
Revenue
$8,369,641
$8,492,005
$8,673,753
Expenditures
$8,523,014
$8,758,717
$8,894,740
Net Increase (Decrease) in Fund Balance
($153,374)
($266,712)
($220,987)
Ending Fund Balance
$1,978,639
Revolving Fund & Restricted
$63,055
Commitment- COP
$410,188
$409,563
$408,788
Reserved for Economic Uncertainty
$425,001
$437,936
$444,737
Assigned – Local Control Funding Formula Impact
$193,700
Available for budget shortfalls
$1,374,393
$1,289,072
$1,062,057

35. Cash
Current cash balance in county treasurer for the General Fund - $538,052 (as of May 31, 2013)
Deferrals continue to be a concern – we monitor cash closely every month and will continue to do so throughout the year:
State Budget includes funding to buy back deferrals
No information available on payment schedule
Education Protection Account (EPA) – approximately 20 percent of our State Aid
– the 20 percent will be released June 27, 2013
– will be paid quarterly

36. Cafeteria Fund – Fund 13

37. Fund 13 Assumptions Revenue Expenditures Food Sales
Paid lunches will increase by $0.25
Decreased food sales due based on actuals for this year
Catering services - $33,462
Contribution from General Fund - $38,711
Expenditures
Salaries and benefits
Step increases for all staff
Includes additional position – Catering Lead
Food and supplies – additional cost for catering services
Transfer of Direct Costs– Garbage (40 percent) and PG&E (15 percent)
Indirect costs – 5.31 percent

38. Fund 13 - Cafeteria Fund Category 2012-13 Budget Second Interim
Budget Estimated Actuals
Budget
Change
Beginning Balance
$500
Revenue
$410,600
$427,512
4.1%
Expenditures
$434,403
$438,772
$466,223
6.3%
Net Increase (Decrease) in Fund Balance
($23,803)
($28,172)
($38,711)
37.4%
Transfer In (From General Fund)
$24,503
$28,172
$38,711
Ending Balance

39. Deferred Maintenance Fund Fund 14

40. Fund 14 Assumptions and Summary
Deferred Maintenance Program is a Tier III Categorical
Program was closed in
Funds can be used for any educational purpose
State funding was transferred under flexibility in
Funding was deposited in Fund 01 since
State funding is budgeted in Fund 14 for
Fund balance was committed at at First Interim for Deferred Maintenance Projects
Revenue
State funding and interest
Expenditures
Riverside Meadows Paint Project and Rio Seal Coat Project

41. Fund 14 - Deferred Maintenance
Category
Budget Second Interim
Budget Estimated Actuals
Budget
Change
Beginning Balance
$100,139
$86,239
Revenue
$1,100
$34,482
3,034.7%
Expenditures
$15,000
$35,000
133.3%
Net Increase (Decrease) in Fund Balance
($13,900)
($518)
-96.3%
Ending Fund Balance
$85,721
Committed – Deferred Maintenance

42. Capital Facilities Fund Fund 25

43. Fund 25 Assumptions and Summary –
Revenue
Impact Fees and interest
Transfer from Fund 52 - $526,035
Expenditures
Debt Service Payments
COP Principal and Interest Payment = $410,188
Refi COP Interest only payment = $152,013
Consulting fees - $21,500 for fee study, disclosures, trustee fees and developer negotiations
Developer Impact Fees Collected
$27K
$196K
$250K
$239K
$170K
$76,957

44. Fund 25 – Capital Facilities Fund
Category
Budget Second Interim
Budget Estimated Actuals
Budget
Change
Beginning Balance
$518,966
$18,792
Revenue
$60,005
$70,102
$59,445
-15.2%
Expenditures
$8,415,34
$8,415,344
$585,480
-93.0%
Net Increase (Decrease) in Fund Balance
($8,355,339)
($8,345,242)
($526,035)
-93.7%
Interfund Transfers In
$169,702
$139,075
$526,035
278.2%
Transfers Out/Others Uses
$12,864,007
-100%
Ending Fund Balance
$39,322
$500,713
Cash w/ fiscal agent
$6,512
Assigned – Capital Facilities projects
$12,280

45. Debt Service Fund Fund 52

46. Fund 52 Assumptions and Summary –
Revenue - $682,010
Community Facilities District (CFD) Mello Roos taxes are collected in January and June:
CFD #1 - $320 per home annual for total of $506,560
CFD #2 - $400 per home annual for total of $170,000
Interest earnings for cash at county and cash with fiscal agent
Expenditures - $1,092,413
Report fees - $600
Debt Service payments
CFD # Principal and Interest debt service payment $306,720
CFD # Principal and Interest debt service payment $90,672
CFD Administrative Costs $23,000 – Administrative costs paid out of General Fund and reimbursed from Fund 52
Transfer to Fund 25 for COP payments - $526,035
Other notes: Cash flow will be an issue. We will probably have to loan funds from the General Fund to make the debt service payments for the February payments.

47. Fund 52 – Debt Service Fund
Category
Second Interim
Budget Estimated Actuals
Budget
Change
Beginning Balance
$1,021,873
$1,145,390
Revenue
$682,300
$682,505
$681,572
-0.1%
Expenditures
$2,972,620
$397,392
-86.6%
Interfund Transfers In
$2,579,007
-100%
Interfund Transfers Out
$196,002
$165,375
$549,035
232%
Net Increase (Decrease)
$92,715
$123,517
($264,855)
-314.4%
Ending Fund Balance
$1,114,588
$880,535
Cash w/ fiscal agent
$402,658
$402,559
Assigned – Debt Service
$711,929
$742,831
$477,976

48. Fund 52 Multi-Year Projections
Beginning Balance
$1,021,873
$1,145,390
$800,535
Revenue
$682,505
$681,572
Expenditures
$2,972,620
$397,392
$396,916
Transfers In
$2,579,007
Transfer Out
$165,375
$549,035
$599,856
Net Increase or decrease in fund
$123,517
($264,855)
($315,200)
Ending Fund Balance
$565,335
Cash with fiscal agent
$402,559
Funds available for Aug/Sept payments
$742,831
$477,976
$162,776

49. Debt Service Schedule Debt Service Due Date Principal Interest
Total Due
CFD #1 – Series 2005
August 1
$115,000
$97,233
$209,488
CFD #2 – Series
$25,000
$33,188
$58,188
COP 2012
September 1
$76,006
COP 2012 Refi
$185,000
$113,981
$298,981
CASH NEEDED
$642,663
February 1
$32,484
March 1
$111,206
$316,929

50. Any questions?