1. 2012-2013 Budget Nevada Joint Union High School District June 20, 2012

2. Governor’s May Budget Revision COLA = 3.24% COLA = 3.24% Applies to revenue limit Applies to revenue limit Revenue Limit Deficit 22.272% Revenue Limit Deficit 22.272% Additional Reduction to the Revenue Limit – Additional Reduction to the Revenue Limit – $441 per ADA– if November tax election fails

3. Revenue Limit Roller Coaster Statutory Base RL With COLA DeficitAdditionalReductionsFundedIncrease(Decrease) Over Prior Year PercentageChange 2007-20086,668 2008-20097,048.921566,495(173)-2.59% 2009-20107,348.81645(253)5,746(749)-11.53% 2010-20117,319.820376,0042584.49% 2011-20127,486.793985944(60)-1.00% 2012-20137,729.77728(441)5,566(378)-6.36% Total Per Student Reduction from 07-08 (1,102) 2012-2013 Statutory vs. Funded: $7,729 – 5,566 = $2,163/student

4. Revenue Limit Roller Coaster 2012/2013 Funded ADA Statutory COLA vs. Funded COLA Statutory Revenue Loss One Year Only 3,210$2,163$6,943,230

5. District Enrollment Year CBEDS Enrollment Change over Prior Year % Change over Prior Year 2007/083,957220.56% 2008/093,850-107-2.70% 2009/103,734-116-3.01% 2010/113,592-142-3.69% 2011/123,391-201-5.22% 2012/133,296-95-2.80% 2013/143,192-104-3.16% 2014/153,076-116-3.63%

6. District Enrollment

7. Loss of Revenue over Prior Year Declining Enrollment$1.2 million (Revenue Limit and Lottery) $441/ADA Reduction$1.4 million (If November Tax Election Fails) These reductions on top of a 22% Funding Deficit

8. Major Assumptions Continued teacher staffing at Continued teacher staffing at 35:1 at Comprehensives 35:1 at Comprehensives 25:1 Class Size Reduction 25:1 Class Size Reduction County programs transferred back to County County programs transferred back to County Revenues eliminated Revenues eliminated Staffing and expenditures reduced Staffing and expenditures reduced School site supply allocations funded at 40% of formula (same as current year) School site supply allocations funded at 40% of formula (same as current year) Continued sweep of all tier III state categoricals Continued sweep of all tier III state categoricals Maintain Deferred Maintenance WILL NOT be swept—projects are getting ahead of $$ Maintain Deferred Maintenance WILL NOT be swept—projects are getting ahead of $$ Adult Education fund continued sweep of $160,000 Adult Education fund continued sweep of $160,000

9. Budget Reductions/Changes 2012-2013 Amount % of Reduction Certificated Staffing Teachers-Declining Enrollment Choral-Half of One Section Athletic Director-One Section Ag Project-Four Sections Librarian-Three Sections Counselor-Five Sections $563,40038% Classified Staffing Registrar – 1 FTE Athletic/Activities Technician – 1 FTE Lab Technician Position – 1 FTE Single Site Custodian-1 FTE $257,56217% Other Electrical Savings-Server Virtualization Maintenance Savings-Server Virtualization 2007 Retirees off H/W Athletics — Reduction in Coaches Stipends $325,00022% New/Increased Revenue $50,0003% Transfers/Sweeps GATE, PAR, CAHSEE, Cal Safe, EIA $300,00020% Total$1,495,962100%

10. Changes from Board Budget Workshop State estimate revised for trigger cuts State estimate revised for trigger cuts $425/ADA to $441/ADA $425/ADA to $441/ADA Deferred Maintenance Transfer Restored Deferred Maintenance Transfer Restored $280,000 Impact on General Fund $280,000 Impact on General Fund No movement/request for furlough days No movement/request for furlough days $500,000 - $800,000 Potential Savings for Five to Eight Days $500,000 - $800,000 Potential Savings for Five to Eight Days Added back Class Size Reduction Positions Added back Class Size Reduction Positions $216,000 for Three FTE $216,000 for Three FTE Title II Staff Development Day Transfer Title II Staff Development Day Transfer $70,000 Spent for Training $70,000 Spent for Training Curriculum/Instruction Position Curriculum/Instruction Position $46,000 Impact on General Fund $46,000 Impact on General Fund

11. General Fund Summary Beg Balance$ 5.4m 18.6% Revenues$26.1m Expenditures- 29.1m Net - 3.0m Ending Balance$ 2.4m 8.2%

12. Multi-Year Projections Critical for Planning Critical for Planning Impact of Today’s Decisions on Tomorrow Impact of Today’s Decisions on Tomorrow Updated at Least Three Times Each Year Updated at Least Three Times Each Year

13. Multi-Year Projection Assumptions Change in Enrollment Change in Enrollment 2013/2014-104 2013/2014-104 2014/2015-116 2014/2015-116 COLA/Deficit COLA/Deficit 2013/20142.50% COLA 22.27% Deficit 2013/20142.50% COLA 22.27% Deficit 2014/20152.70% COLA 22.27% Deficit 2014/20152.70% COLA 22.27% Deficit

14. Multi-Year Projection Assumptions One-time Funding Sources One-time Funding Sources 2013/2014 2013/2014 Fund 11 Adult Ed Reserve $ 50,000 Fund 11 Adult Ed Reserve $ 50,000 Fund 17 Special Reserve $550,000 Fund 17 Special Reserve $550,000 2014/2015 2014/2015 N/A N/A

15. Multi-Year Projection 2013/20142014/2015 Beginning Balance $2.4m$2.3m Sweep Site/Dept Carry over? (Amount TBD) $1.0m Revenues$26.1m$26.3m Special Reserve /Adult Ed Transfer $0.6m Expenditures($29.3m)($29.4m) Level of Ongoing Reductions Necessary $1.5m$2.0m Projected Fund Ending Balance $2.3m$1.2m

16. Next Steps Continue Hiring and Spending Chill Continue Hiring and Spending Chill Revise NJUHSD Budget 45 Days after Governor’s Signature on State Budget Revise NJUHSD Budget 45 Days after Governor’s Signature on State Budget November Election Critical November Election Critical First Interim Report December First Interim Report December Second Interim ReportMarch Second Interim ReportMarch Begin Planning for 2013-14 NOW Begin Planning for 2013-14 NOW