1. 2018-2019 Proposed Budget June 6, 2018 Board Meeting
Revenue: nd Interim to June Update (Total %)
Taxes: +0.67% (P-2 Mendo & Sonoma tax update)
Local: -1.1% (SELPA update)
Revenue: June Update to Proposed (Total: -1.4%)
Taxes: +~1.25% (estimated increase relative to P-2)
Federal: -7.22% (less Impact Aid & Title I budgeted; SELPA
funding reductions in 18-19)
State: % (higher Mandated Cost funds, no Prop 39 or
SUMS grant dollars, less CTEIG grant funds)
Local: -9.82% (SELPA funding reductions in 18-19)
Trsfrs In: % (based on OPEB estimates)
Expenses: nd Interim to June Update (Total: %)
Salaries: -1.29% (net of employee changes)
Benefits: -1.02% (in tandem with salary changes)
Bks/Supplies: +1.16% (net of less curricula and supplies; with
an added SPED vehicle and security camera system)
Svcs/Ops: -1.98% (less travel/conferences and unspent college/
career readiness prof. svcs)
Expenses: June Update to Proposed (Total: -2.01%)
Salaries: +4.58% (net of added full-year AE SPED teacher, Music
teacher, South Coast teacher, Superintendent,
Paraeducators; less open Speech Therapist position; 0.7%
salary increase to certificated staff, other misc. position
adjustments, and step increases)
Benefits: +9.33% (in tandem w/ salary changes; STRS +1.85%,
PERS %; plus full-year benefits for 10 certificated
positions and 7 classified positions that had partial year
benefits in 17-18)
Bks/Supplies: % (less 1x costs ie. SPED vehicle & security
cameras, less CTEIG expenses due to less grant funds)
Svcs/Ops: % (less grant fund specific and NTN budgeted
conferences, no Interim administrators, lower NTN fee, lower
Prop39 energy manager fee, and other misc. adjustments)
Capital Outlay: -100% (less Prop39 related project costs and HS
gym roof expenses)
Trsfrs Out: % (net of higher PreK and Café salaries & benefits, with less set-asides)
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.
June 6, 2018 Board Meeting

2. Recurring Activity column: Includes perceived ongoing revenues (ie
Recurring Activity column: Includes perceived ongoing revenues (ie. property taxes, SELPA funds not expected to be cut, Impact Aid, Title I, II, and VI funds, etc.), and perceived ongoing expenses (materials & services site budgets, ongoing tech. expenses, ongoing maintenance & transportation expenses, utility costs, ad. fees, data line charges, insurance, expected recurring salaries & benefits, recurring transfers to other funds (ie. facilities , technology, STRS/PERS/H&W, and deferred maintenance for future savings, etc.)).
Non-recurring Activity column: Includes perceived one-time revenues (ie. Prop39, SUMS grant, one-time mandate related funds, CTE-related funds, etc.), perceived non-recurring expenses (ie. temp. positions, Educator Effectiveness costs, etc.), and Board discretionary expenses that the Board decides to invest in (ie. New Tech. expenses, College Readiness BG expenses, transfers out to other funds that are not expected to recur, etc).
Note: Changes to the ‘Recurring’ column can happen frequently, and may occur as a result of funding updates out of the district’s control, staffing adjustments, overspending or underspending within site and other program budgets such as maintenance, transportation, cafeteria, etc. Also movement between ‘Recurring’ and ‘Non-recurring can happen if, for example, a perceived one-time expense ends up persisting or vice-versa.
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.
June 6, 2018 Board Meeting

3. 2018-2019 Proposed Budget & Multi-Year Projections
Taxes
6,019,903
6,110,202
6,201,855
Charter Cash in Lieu
(557,007)
LCFF/EPA
780,231
Federal Revenue
368,184
State Revenue
566,408
405,317
Local Revenue
446,321
Transfers In
42,360
56,480
28,240
Total Revenues
7,666,400
7,609,727
7,673,140
Expenses
Cert Salaries
2,368,577
2,399,338
2,431,590
Class Salaries
1,599,372
1,631,254
1,664,632
Emp Benefits
2,104,059
2,239,039
2,325,899
Books/Supplies
329,221
385,806
393,522
Services & Ops
908,901
935,104
953,806
Capital Outlay -
Other Outgo
Transfers Out
528,556
366,741
380,504
Total Expenses
7,838,687
7,957,282
8,149,953
Excess/(Deficit)
(172,287)
(347,554)
(476,812)
Beginning Fund Balance
1,447,946
1,275,659
928,105
Ending Fund Balance
451,293
Multi-Year Assumptions:
Taxes: +1.5% budgeted increase year-over-year
LCFF/EPA: – Flat
Federal: – Flat
State: – : Less One-Time Mandated-related Funds (-$118k), less CTEIG grant funds
(-$42k); : Flat
Local: - Flat
Transfers In: adjusted based on OPEB estimates
Salaries: plus step increases
Benefits: in tandem with salary increases plus future STRS & PERS rate increases
Books/Supplies: Plus 2% overall estimated increase; plus estimated higher curricula (+$50k); Plus 2% overall estimated increase
Service/Ops: Plus 2% overall estimated increase; plus higher New Tech fees (+$8k); Plus 2% overall estimated increase
Transfers Out: Salary/benefit increases in other funds (ie. PreK & Cafe); Reduced by budgeted set-asides to retain FD 01 liquidity (-$176k).
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.
June 6, 2018 Board Meeting

4. Projected Expenditures
Projected Revenues
Projected Expenditures
Projected Revenues = $7,666,400
Projected Expenditures = $7,838,687
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.
June 6, 2018 Board Meeting

5. Recurring Activity column: Includes perceived ongoing revenues (ie
Recurring Activity column: Includes perceived ongoing revenues (ie. property taxes, SELPA funds, Impact Aid, Title I, II, and VI funds, etc.), and perceived ongoing expenses (materials & services site budgets, ongoing tech. expenses, ongoing maintenance & transportation expenses, utility costs, ad. fees, data line charges, insurance, expected recurring salaries & benefits, recurring transfers to other funds (ie. facilities , technology, STRS/PERS/H&W, and deferred maintenance for future savings, etc.)).
Non-recurring Activity column: Includes perceived one-time revenues (ie. one-time mandate related funds, CTE-related funds, etc.), perceived non-recurring expenses (ie. temp. positions, SUMS grant costs, etc.), and Board discretionary expenses that the Board decides to invest in (ie. New Tech. expenses, College Readiness BG expenses, transfers out to other funds that are not expected to recur, etc).
Note: Changes to the ‘Recurring’ column can happen frequently, and may occur as a result of funding updates out of the district’s control, staffing adjustments, overspending or underspending within site and other program budgets such as maintenance, transportation, cafeteria, etc. Also movement between ‘Recurring’ and ‘Non-recurring can happen if, for example, a perceived one-time expense ends up persisting or vice-versa.
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.
June 6, 2018 Board Meeting

6. 2018-19 Proposed Components of Ending Fund Balance
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.
June 6, 2018 Board Meeting

7. June 6, 2018 Board Meeting
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.

8. Point Arena Schools Fund 17 Activity at 2018-19 Budget Adoption
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.
June 6, 2018 Board Meeting

9. Other Considerations
Taxes: Property tax revenues may fluctuate throughout the year – we receive property tax updates from both Mendocino & Sonoma Counties at P1 (Fall), P2 (Spring), and Final (Summer).
Unknown if the type and amount of certain fees will be recurring, which could change current and future year estimates: transfers to other funds (ie. FD 17 – technology, STRS & PERS; FDs 14/43 – Deferred Maintenance; FD 40 – Facility; FD 15 – Pupil Transportation, etc.).
*Note: the contents of this slide contain projected information, which are estimates at the time of preparation and subject to change based on future events and updates.
June 6, 2018 Board Meeting