Rim of the world unified school district Enrollment, Attendance and Second Interim Financial Report March 8, 2018

Enrollment history - CBEDS

Unduplicated Pupil Count history

Unduplicated Student Count - Percentage

ADA to CBEDS Enrollment

Declining ADA

ADA Decline by year

LCFF per student funding

LCFF by Category

Components of Unrestricted Revenue

Components of Restricted Revenue

Components of Restricted dollars:

LCAP – With spending reductions, How to quantify increasing services… LCAP – With spending reductions, How to quantify increasing services….. Change how we are spending or what we are doing SUMMARY SUPPLEMENTAL & CONCENTRATION GRANT & PERCENTAGE TO INCREASE OR IMPROVE SERVICES 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Current year estimated supplemental and concentration grant funding in the LCAP year $1,570,863 $2,863,601 $2,931,529 $2,803,545 $2,743,629 $2,687,582 Current year Percentage to Increase or Improve Services 5.83% 11.07% 11.38% 11.00% 10.95% 10.96%

STRS and PERS rates continue to rise

Unrestricted Expenditure comparisons

Home to School Transportation

Special Education Transportation

Special Education Program Costs

Routine, Repair and Maintenance

Deficit spending trend

Costs of Retiree Benefits – Annual expense

Personnel Costs

Total Revised Budget - Expenditures

Multi-year Projections

Multi-year Projections - Continued

Multi-year Projections - Continued

State Budget Update: COLA – GAP Funding – 18/19 increased from 2.15% to 2.51% 19/20 increased from 2.35% to 2.41% 20/21 increased from 2.57% to 2.8% NO COLA for Transportation Add-on   GAP Funding – 17/18 – increased from 43.19% to 44.97% 18/19 – increased from 66.12% to 100% One-time Funding – From zero in 18/19 to $295 per ADA Cautions for ROWUSD – Increase SPED and Transportation costs without increase in funding Low UPP Flat revenues, including COLA do not equal the increases in expenditures including but not limited to STRS, PERS, Step/Column & Heath Benefits for active and retired employees Declining enrollment – Savings from reduction in staff do not equal the loss in revenue Aging buildings & Equipment Continued deficit spending October 5, 2017 Board approved resolution for layoff’s, program and other reductions totaling over 1.2 million

Next Steps: Submit our Second Interim Financial Report to SBCSS Continue to work with Leadership teams on addressing deficit spending patterns in future years Continue to address Low Attendance rates and declining enrollment Address ongoing projects including, Modernization, Energy and Commission Prop 39 program Prepare for Budget Development 2018-19