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

5. Enrollment history - CBEDS

6. Unduplicated Pupil Count history

7. Unduplicated Student Count - Percentage

8. ADA to CBEDS Enrollment

9. Declining ADA

10. ADA Decline by year

11. LCFF per student funding

13. LCFF by Category

14. Components of Unrestricted Revenue

15. Components of Restricted Revenue

16. Components of Restricted dollars:

17. 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
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%

18. STRS and PERS rates continue to rise

19. Unrestricted Expenditure comparisons

20. Home to School Transportation

21. Special Education Transportation

22. Special Education Program Costs

23. Routine, Repair and Maintenance

24. Deficit spending trend

25. Costs of Retiree Benefits – Annual expense

26. Personnel Costs

27. Total Revised Budget - Expenditures

28. Multi-year Projections

29. Multi-year Projections - Continued

30. Multi-year Projections - Continued

31. 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

32. 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