Plumas Lake Elementary School District 2011-12 Unaudited Actuals September 20, 2012 Presented by Ajit Kang. Each student will reach their fullest potential as we strive for district excellence through sound leadership, effective communication, accountability, and investment in our staff. Agenda.
Each student will reach their fullest potential as we strive for district excellence through sound leadership, effective communication, accountability, and investment in our staff.
Financial data reflecting district’s fiscal status at the end of the 2011-12 school year
Revenues and expenditures for the entire year as reported by the district prior to the annual audit
Enrollment – 2011-12 California Longitudinal Pupil Achievement Data System (CALPADS)
K-8: 1064 (3.6 percent increase from prior year)
Average Daily Attendance (ADA) – 2011-12 Principal Apportionment (P2)
1036.89 (4.3 percent increase from prior year)
Final Entitlement $226,118
Can be used for site expenditures only
Funding was used for the following:
Restored three day furloughs for site staff
One FTE PE Teacher – two part-time PE teachers at Rio and Cobblestone
Literacy Coach – shared by three sites
Part-time Library Clerk
Part-time Office Clerk at Rio
Grades K-2 Classroom teacher salaries
Education Code Section 42605 allows complete flexibility in the use of funds appropriated in the state budget for fiscal years 2008-09 through 2014-15 for numerous programs and can be used for any educational purpose.
All program requirements and compliance issues are waived for Tier III programs
Categorical programs subject to Tier III flexibility - next slide
Deferred Maintenance State Apportionment
Apportionment of $33,464 subject to Tier III flexibility until 2014-15
Transferred to Routine Restricted Maintenance .
Routine Restricted Maintenance – flexibility to decrease contribution from three percent to one percent.
These programs are either under funded or receive no funding. The District has to contribute unrestricted dollars to these programs..
District met the requirement – 60.02 percent
2010-11 Audit Finding
District negotiated salary increase with certificated staff
District was able to decrease costs in other categories and stayed under budget
Current Expense Formula
Minimum Classroom Compensation
Fund 13 – Cafeteria Fund
Fund 14 – Deferred Maintenance Fund
Fund 25 – Capital Facilities Fund
Fund 52 – Debt Service Fund
Fund 49 – Capital Project Fund
Fund 35 – County School Facilities Fund
Note: Included new COP payment in the last column
Approve Resolution 2012-2– Resolution for Adopting the Gann Limit for 2012-13
State Constitution requires school agencies to perform Gann Limit calculations
Education Code sections 1629 and 42132 specify that governing boards of districts shall adopt a resolution to identify their estimated appropriations limits for the current year and their actual appropriations limit for the preceding year
Calculation is included in the Unaudited Actuals and data is extracted from the General Ledger –
Uses two factors to yield the change in our Gann Limit – Statewide factor for per capital personal income change and P2 ADA
Calculations identify how much state aid counts toward our Gann Limit so the State of California knows how much state aid counts toward their Gann Limit
2011-12 Appropriations subject to limit - $7,176,499
2012-13 Estimated appropriations subject to limit - $7,447,798