1. Plumas Lake Elementary School District Budget Funds 101 Budget Committee November 5, 2009

2. Fund 1 General Operating Fund for the District. Fund 13 Cafeteria Program Fund 14 Deferred Maintenance Fund 25 Capital Facilities Fund Fund 52 Debt Service Fund

3. Revenue Limit – based on ADA State Categorical with Flexibility Provision – 2012/13 Local Revenue Fund 1 General Operating Fund for the District. Federal Programs- Title 1-5 State Categorical Programs– Special Ed. Transportation Economic Impact Aid ELAP Salaries and benefits, books, supplies, materials, travel and conferences, memberships, repairs, leases, utilities, general operating expenditures, contractors, and equipment RestrictedUnrestricted Restricted

4. Fund 13 Cafeteria Program Federal & State Breakfast and Lunch Programs Student Paid meals Contribution from General Fund Salaries and Benefits Food and Supplies Travel/Conferences Memberships Repairs Indirect Costs to Fund 1

5. Fund 14 Deferred Maintenance Major maintenance and repairs State Apportionment – flexible until 2012-13 Local Match – not required with flexibility (until 2012/13) Supplies Contractors

6. School Impact Fees Paid by Builders Interest Construction costs COP payment for Cobblestone Fund 25 Capital Facilities Fund Construction projects Mello Roos Taxes Interest CFD #1 - Rio CFD #2 - Riverside Fund 52 Debt Service Fund

7. Fund 1 General Operating Fund for the District. Fund 13 Cafeteria Program Fund 14 Deferred Maintenance Fund 25 Capital Facilities Fund Fund 52 Debt Service Fund Indirect Costs Must Cover Deficits Match Suspended until 2012-13 Responsible for COP payment if needed