2018 – 2019 One-Time Money Recommendations

Overview of recommendation $4.5 million in one time funds for 2018-2919 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.

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

Proposal In order to reduce the potential for 2018-2019 deficit spending - Allocate all 2018-2019 One-time Money (~$4.5mm in current year revenue) to Instructional Materials Allocate $1,050,000 of 2018-2019 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

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

for Inst Mats and Board Priorities Fund 01 Ending Fund Balance ("EFB") 2017 - 2018 2018-2019 Transfers 2018-2019 One-time $ Allotment Total 2018-2019 Fund 01 EFB for Inst Mats and Board Priorities Fund 01 Budget Ending Fund Balance for Instructional Materials 2017-2018 $ 4,255,679.00 → $4,225,679 to 2018-2019 Fund 40 to avoid deficit spending   Instructional Materials Budget 2018-2019 $4,500,000 Safety & Security Ending Fund Balance 2017-2018 $ 2,000,000.00 $2,000,000 to 2018-2019 Fund 40 to avoid deficit spending - Leadership Development Transfer from Current 2018-2019 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 2018-2019 $ 3,684,020.00 $1,000,000 to 2018-2019 Fund 40 for Lockeford and HVACS $ 2,684,020.00