Board President Rachel Kertz, Vice President Greg Knell, Trustee Linda M. Jackson, Trustee Maika Llorens Gulati, Trustee Natu Tuatagaloa

An update related to bonds and Capital Facilities Program will be provided. 

That the Board receives any updates since the last Board meeting.

The Board is presented with a new job description for a Classified Management employee, Senior Director, Capital Facilities Program, reporting to the Superintendent, for recommended approval. 

BACKGROUND: Over the past several years, staff has worked with the architectural firm of Hibser Yamaucci Associates on the development of the Master Facilities Plan and Needs Assessment for all schools within the District. On November 3, 2015, General Obligation Bond Measures A and B were passed with the generous support of the San Rafael community. As the District prepares for the next steps in implementing the Master Facilities Plan using these "bond" funds, it is necessary to create a position of Senior Director, Capital Facilities Program. This position will be responsible for the implementation of the Master Facilities Plan as well as the oversight of the projects throughout the District funded by the two bond measures recently approved. 

CURRENT CONSIDERATIONS:

In light of the success of the recent bond measures, the District will be considering various positions in order to implement the scope of work in the Master Facilities Plan that will be funded by the Bond Measures and other State and Local facilities funds. This position will play a key role in the oversight of this process and implementation of the various projects, including working with architects, environmental consultants, traffic consultants, inspectors and contractors. 

This position will be funded by the proceeds from the Sale of Bonds and will be split proportionately  between both Districts. 

SACS: 21-0000-0-2316.00-0000-8500-700-000-000

Approval of the job description. 

The Board is presented with amendment #001 to the Independent Consulting Agreement for Professional Environmental Services for compliance with the California Environmental Quality Act (CEQA), by and between SRCS and LSA Associates, Inc. for recommended approval. 

BACKGROUND: 

The California Environmental Quality Act (CEQA) requires that school districts undertaking capital improvements must make a determination of the impact(s) and mitigations, if any, of the capital improvements work on a prescribed set of environmental considerations. Such determinations are closely regulated and monitored for compliance; for this work, environmental consultants are employed and work closely with counsel. 

In connection with the Measure A and Measure B Bond Program and projects to be performed under the Program, staff studied the potential workflow and complexity. Staff expects to recommend that the District retain two environmental consultants for CEQA analysis, guidance and compliance: one consultant for Measure A and one for Measure B. A study and determination of CEQA compliance will be performed for each school site, holistically, and, when needed, for phased portions of work at a site.

All modernization projects at Madrone, San Rafael and Terra Linda High Schools are currently in pre-design phase. Onboarding a CEQA consultant soon, for each school district, is appropriate and timely.

For the SRHS campus, a phased approach to the CEQA work is needed. The SRHS Stadium Project is in the position of being ready for CEQA determination. This project had unique, local (non-bond fund) source for design, and is ready for CEQA determination earlier than the work at other schools throughout the District. Further, the scope of the work in the Stadium Project is largely replacement of existing facilities.

The District conducted a competitive selection process via a Request for Qualifications to twelve known environmental consulting firms.  Five firms provided qualifications statements.  Board member Linda Jackson, staff, and legal counsel reviewed the statements of qualifications.  LSA Associates, Inc. demonstrated appropriate qualifications, recent experience, capacity, availability, project outcome history, and familiarity. Staff recommends assigning this firm to the San Rafael High School Stadium Project.

CEQA has important legal considerations incorporated into each phase of compliance. Legal counsel will work with the selected consultant to strategically coordinate the work and the resulting documents and procedures, and to communicate those to District staff.

On February 22, the Board approved the Independent Consulting Agreement for Professional Environmental  Services - (CEQA) by and between SRCS and LSA Associates, Inc. for the SRHS Stadium Project.  Although the Board approved the Agreement, certain Board members expressed concern over language regarding the lack of Project Description and Appendix G topics/checklist.  

In response, staff worked with legal counsel and LSA Associates, Inc. to provide an addendum to the Agreement that addresses these concerns.

CURRENT CONSIDERATIONS: Staff recommends approval of this Amendment #001 to the Independent Consulting Agreement for Professional Environmental  Services - (CEQA) by and between SRCS and LSA Associates, Inc. for the SRHS Stadium Project. 
 

This contract will be paid from Capital Facilities Program, Building Fund 21 (‘bond’ funds).

SACS Code:  21-0000-0-6153.00-000-8500-410.000-466

Approval of the amendment #001 to the Independent Consulting Agreement for Professional Environmental Services for compliance with the California Environmental Quality Act (CEQA) by and between SRCS and LSA Associates, Inc.

The Board is presented with recommended appointments to the San Rafael City Schools Citizens' Bond Oversight Committee. 

BACKGROUND:
On November 3, 2015, elections were held for the issuance and sale of general bonds for the San Rafael Elementary and High School Districts under Proposition 39. Bond Measure A for the elementary district ($108,225,000) and Bond Measure B for the high school district ($160,500,000) were approved by voters. The bond funds will be used for capital facilities improvements in both in the elementary and high school districts. 

In accordance with Proposition 39, the ballot language specified that an independent Citizens Bond Oversight Committee be appointed by the Board of Education to ensure that bond proceeds are spent for their authorized purposes, and to report annually to the Board of Education and the public regarding the expenditure of such funds.

On January 11, 2016 the Board approved Resolution 1668 establishing one Independent Citizens’ Bond Oversight Committee for the elementary and high school district bond funds. The Board also approved Bylaws which set forth the power and responsibilities of the Bond Oversight Committee and authorized the Superintendent to take other actions which will result in a recommendation to the Board of 10 persons to serve on the Committee. 

The opportunity and process for the public to be considered to participate and be appointed to the Bond Oversight Committee was publicized twice (2/3/16 and 2/10/16) in the local paper (The Marin IJ) with an application due date of 2/18/16 at 4pm. The application deadline was then extended to 3/2/16 at 4 pm and advertised again on 2/23/16.  In addition, information on the process and applications for the Bond Oversight Committee were made available to the public on the District's website.  

After the final window closed and applications were received, they were reviewed and staff are recommending the following individuals for the following categories to be appointed to the Citizens' Bond Oversight Committee:

CURRENT CONSIDERATIONS:

In accordance with Proposition 39, the ballot language and Resolution 1668, the San Rafael City Schools Board of Education hereby considers the appointment of the following individuals in the following categories to serve on the San Rafael City Schools District Citizens Bond Oversight Committee: 

Their applications are attached. 

The minimum number of participates required under Proposition 39 is seven members appointed for various categories clearly outlined in Prop. 39.  In addition, the Board has indicated an interest in appointing up to 10 as the Bond Oversight Committee will be reviewing the information for both Districts under Measures A & B.

Staff will continue to actively recruit for the additional 4-5 members over the next few weeks. Additionally, staff will work with Bond Counsel to schedule a training on the purpose of this important committee for all of the new members.

Appoint members to the San Rafael City Schools District Citizens Parcel Tax Oversight Committee.

This agenda item presents for Board approval the Administration's recommended personnel transactions for the Elementary School District.

This agenda item presents for Board approval the Administration's recommended personnel transactions for the Elementary School District, as shown on Exhibit A (Certificated) and Exhibit B (Classified).

All changes to personnel since the previous board meeting including resignations, leaves of absence, retirements, reassignments, new hires, changes of contract, returns from leave, releases and short term assignments are included for Board approval.

Approval of all hiring, terminations, transfers, and retirements of employees in the Elementary School District.

This agenda item presents for Board approval the Administration's recommended personnel transactions for the High School District.

This agenda item presents for Board approval the Administration's recommended personnel transactions for the High School district, as shown on Exhibit A (Certificated) and Exhibit B (Classified).

All changes to personnel since the previous board meeting including resignations, leaves of absence, retirements, reassignments, new hires, changes of contract, returns from leave, releases and short term assignments are included for Board approval.  

Approval of all hiring, terminations, transfers, and retirements of employees in the High School District.

This agenda item presents for Board approval the Administration's recommended personnel transactions for the Joint School District.

This agenda item presents for Board approval the Administration's recommended personnel transactions for the Joint School District, as shown on Exhibit A (Certificated) and Exhibit B (Classified).

All changes to personnel since the previous board meeting including resignations, leaves of absence, retirements, reassignments, new hires, changes of contract, returns from leave, releases and short term assignments are included for Board approval.  

Approval of all hiring, terminations, transfers, and retirements of employees in the Joint School District.

This agenda item presents for Board approval the Administration's recommended personnel actions for the High School District.

Cost/Funding Source: Circumstances require extra hire for specific projects or services for the listed positions. They are funded from various categorical and site funds.

Approval of these Personnel actions.

The Board will review the ESD warrants for February 2016 for ratification.

BACKGROUND:      

The warrant register reflects the vendor name, date paid, amount of warrant, and budgetary account charged.

CURRENT CONSIDERATIONS:    

A copy of the summary of the warrant register of all funds for warrants issued from February 1, 2016 through February 29, 2016  is attached. 

COST/FUNDING SOURCE:

Warrants are paid in accordance with the Board-adopted budget and generally accepted accounting methods.
  
A detailed listing of the monthly warrants are available for viewing in the Business Office, Room 505.

Ratify the ESD warrants for February 2016.

The Board will review the HSD warrants for February 2016 for ratification.

BACKGROUND:      

The warrant register reflects the vendor name, date paid, amount of warrant, and budgetary account charged.

CURRENT CONSIDERATIONS:    

A copy of the summary of the warrant register of all funds for warrants issued from February 1, 2016 – February 29, 2016 is attached. 

COST/FUNDING SOURCE:

Warrants are paid in accordance with the Board-adopted budget and generally accepted accounting methods.
  
A detailed listing of the monthly warrants are available for viewing in the Business Office, Room 505.

Ratify the HSD warrants for February 2016.

Summary and Funding

BACKGROUND:

Over the past several years, the District has contracted with First Student (formerly Laidlaw Transit Inc.) to provide safe and reliable transportation services for students geographically residing within the San Rafael Elementary School District.

In the spring of 2015, the District partnered with Marin Transit to complete a Request For Qualifications (RFQ) process for transportation services.  The RFQ included several other Districts as well. 

The only agency that responded to the RFQ was First Student Inc. and they only provided a proposal for San Rafael City Schools and the Reed Union School District, which are the two organizations they have historically served.

Contract negotiations occurred over the summer, but were delayed due to the sudden and unexpected death of a key lead administrator and subsequent retirement of another key lead administrator for First Student.  Due to challenges with traffic and other constraints, there was concern that buses for certain routes were not able to be consistently on-time.  Therefore, staff worked with First Student and the Principals over the fall and into the winter to determine the appropriate number of buses needed in both the morning and afternoon for all of the routes to effectively improve service for students and the school sites.

In December it was determined, based on site feedback, that it was necessary to add a bus in the afternoon and in the morning with:  10 Morning Buses; 11 Afternoon Buses; and 3 Additional Wednesday Buses.

Based on feedback from the school sites and bus drivers, these changes significantly improved the bus schedules, and have increased the percentage of on-time drop-offs and pick-ups.

CURRENT CONSIDERATIONS:

This Transportation Services Agreement with First Student is for five years (2015-16 through 2019-20).  The new rates for this contract represent a 2% increase and are as follows:

Nine (9) 84 passenger buses for Home-To-School service

$445.66 per 5 hour base day for 1780 days ($721,969.20)

One (1) 84 passenger bus for Home-To-School service

$445.66 per five (5) hour base per bus per day x 100 days ($44,566.00)

One (1) afternoon-only 84-passenger bus for Home-To-School service

$445.66 per five (5) hour base per bus per day x 80 days ($35,652.80)

One (1) afternoon-only 84-passenger bus for Home-To-School service

Four (4) days per week beginning 9/1/15

$445.66 per five (5) hour base per bus per day x 135 days ($60,164.10)

*Four (4) additional buses for Wednesday Early Release service

$137.27 per bus per day x 139 total bus days ($19,081.92)

*Extra buses for additional Minimum Day service will be billed

At $137.28 per bus per day.

Total estimated cost for the above services is $881,434.02

In addition, First Student will provide 4 buses for the After School Program (ASES) for a total of $49,420.80, which will be funded by the ASES grant.

Note: Article 3.3 – Termination of the contract allows the District to terminate the Agreement for cause with 30 days prior written notice to First Student.

COST/FUNDING SOURCE:

The total estimate cost for the Home to School program transportation services will not exceed $881,434.02 for the 2016-17 fiscal year and is within the amount included in the Budget.

SACS Code: 01 0000 0 5860 00 1110 3600 700 000 000

Goals

06.  Allocate resources based on desired outcomes for the success of the schools

10.  Strengthen and maintain a system of accountability and evaluation based on specific, shared outcomes.

Approval of the Transportation Services Agreement.

This item presents for Board approval of out-of-state travel for Mark Lubamersky to attend the California Association of Directors of Activities (CADA) Conference in Reno, Nevada on March 2-5, 2016.

Background: CADA is the largest statewide support network for Activities Directors in the nation. Their mission: Promote and support leadership development through student activities.

It's goal is to promote the attitude and belief that a well balanced student co-curricular program is an integral part of a well-rounded education for all students. By providing both intensive training and diverse resources, CADA provides our adult members the tools to increase the effectiveness of their student leaders. 

Current Consideration: That the Board approves out-of-state travel for Mark Lubamersky, Terra Linda High School teacher to attend the California Association of Directors of Activities (CADA) Conference in Reno, Nevada on March 2-5, 2016.

Cost of travel is estimated at $1,315 to be provided from site funds.

01-0021-0-5200.00-1110-1000-411-120-000

01-0000-0-5200.00-1110-1000-411-120-000

Approval of out-of-state travel for Mark Lubamersky to attend the California Association of Directors of Activities (CADA) Conference in Reno, Nevada on March 2-5, 2016.

This item presents for Board approval of Overnight Field Trip to Age of Sail in San Francisco, CA for Laurel Dell School Grade 4 Classes on April 3-4, 2016.

Background: The Board of Education recognizes that school-sponsored trips are an important component of a student's development and supplement and enrich the classroom learning experience.  School-sponsored trips may be conducted in connection with the district's course of study or school-related social, educational, cultural, athletic, school band activities, or other extracurricular or co-curricular activities. 

Requests for school-sponsored trips involving out-of-state, out-of-country, or overnight travel shall be submitted to the Superintendent or designee.  The Superintendent or designee shall review the request and make a recommendation to the Board as to whether the request should be approved by the Board. All other school-sponsored trips shall be approved in advance first by the principal and then by the Assistant Superintendent or designee. 

• No student will be excluded from participation because of lack of sufficient funds.
• School-sponsored trips for the purpose of swimming or surfing shall not be approved; this includes private or public swimming pools/hot tubs or spas, water parks, beaches, or any other venue where the sole purpose of the trip is for students to swim, surf, or enter the body of water
• Each student will need their own bed and have evening supervision. (Hotel roll-away beds and inflatable air mattress is acceptable.)

Objective: The Age of Sail program was developed to engage the students through a challenging and memorable encounter with history, using both the tools of experiential education, and the artifacts of the San Francisco Maritime National Historical Park. By living the life of a sailor, aboard one of the last surviving examples of the working ships of California, the students gain not only a better understanding of local and state history, but also the concept of historical empathy; a skill critical to a meaningful understanding and evaluation of the past. 

Students will travel by bus to San Francisco and stay overnight on the Age of Sail Ship. Students will be under the watchful eyes of the ship's officers, teachers and adult chaperons. Each student will sleep in their own bunk and have no access to water activities. The program is exploration into the lives and ways of the 1906 sailor by means of experiential education. Throughout the entire experience, emphasis is placed on building self-esteem, a sense of responsibility, respect and cooperative learning skills. These skills are not just useful on the vessel or in the classroom, but will be useful throughout one's entire life. 

Through this Education Program, they bring maritime history to life and support the goals set out in the California Department of Education's Content Standards for History-Social Science. 

The program encourages students to develop self-confidence and self-reliance, which in turn fosters a sense of responsibility for themselves, their shipmates, and their community.

Laurel Dell Fourth Grade class, with teacher Molly O'Donoghue, will participate on April 3-4, 2016.

Names of Student Participants: Andy Arevallo, Corben Cameron, Valente Cetz, Manuel Chavez, Richard Cook, Karina Cooper, Calver De Paz, Roberto Garcia, Karla Gonzalez, Steve Gonzalez Renoj, Valery Hernandez, Immer Juarez Melara, Ashley Lopez, Keilly Maldonado, Melina Marino, Claudett Martin, Kevin Nava, Kevin Ortega, Gaetano Polizzotti, Ivana Ramos, Jeffrey Rodgriguez, Kaila Service, Lilly Sim, Fabricio Siqueira, Jeyda Sloneker, Trang Thach, Emanuel Vazquez, and Julio Velasquez.

Names of Adult Chaperones: Molly O’Donoghue, David Cameron, Nina Cook, Karla Florian, Maria Hernandez, Silvia Vargas, Suzanne Service, Sobonn Sim, and Danielle Slonkeker.

Accommodations: Each student will have their own sleeping arrangement. 

Transportation: Bus

Tentative Itinerary: (4/3/16) 11:30 am Students and parents will meet at Laurel Dell, 12:00 pm departure to Hyde Street Pier, 12:45 pm depart bus and have lunch, 1:45-2:00 pm Assemble students in crew lines, with personal gear in hand, on the left side of the pier in front of the Sea Fox office. Crew is met by there by a senior staff member. Teacher brought to Sea Fox to check in, 2:00 pm Second Mate meets crew, head call. Tall Sailors meet by the Sea Fox and wait to be taken aboard by a senior staff member, 3:15 pm Crew meets the First mate. At 3:40 Captain greets crew, introduces officers, sets goals, tasks begin, 5:00 pm Coffee ceremony, 7:00 pm Dinner, 9:15 pm Dog watch begins, 10:00 pm Night watch begins, crews not on watch bunk down, 4:00 am (4/4/16) Galley crew starts breakfast, 5:30 am Crew rises, 6:00 am Breakfast, 7:30 am Teacher hoist, 8:00 am Morning dogwatch, 8:30 Leave Her, Johnny, 9:00 am Crew leaves pier, closing gate behind them, 9:15 bus departure from Hyde Street Pier, 10:00 am return to Laurel Dell.

Cost of the trip will be covered by voluntary donations and scholarships. No student will be excluded from participation due to the lack of sufficient funds. Cost is $50 per student.

Approval of Overnight Field Trip to Age of Sail in San Francisco, CA for Laurel Dell School Grade 4 Classes on April 3-4, 2016.

The Board is presented with Articulation Agreements for recommended approval. 

BACKGROUND: The purpose of these agreements is to identify San Rafael City Schools high school courses which articulate with College of Marin courses. These documents are written for students, parents, instructors, counselors and administrators who need detailed information about what articulation is and how it is implemented. 

The Articulation Agreements work to ensure that faculty from Terra Linda High School and the College of Marin's courses:  Introduction to Medical Assisting;  Medical Assisting Externship; and Electronic Health Record, coordinate instruction and student learning to help students transition from high school to community college without course duplication. These Agreements are created with the goal of helping to prepare students for success in high-skill,  high-wage careers through curriculum that integrates academics with hands-on experiences in the fields of Medical Assisting and Electronic Health Records.

Faculty from Terra Linda High School and College of Marin have collaborated in comparing the curricula for this course and believe that successful completion of the courses will give students many of the job competencies essential for workforce success. 

CURRENT CONSIDERATIONS: Staff recommend approval of these agreements. 

Approval of the agreements. 

This  item presents for Board action, the 2016 CSBA Delegate Assembly Ballot for Marin County Subregion 3-D. 

BACKGROUND: The Election Ballot for California School Boards Association (CSBA) 2016-2018 Delegate Assembly must be post marked by Tuesday, March 15, 2016.  The candidate for Subregion 3-D is: Barbara Owens (Tamalpais Union HSD).  Her Biographical Sketch is attached.

The Board as a whole may cast one (1) vote for one vacancy.  Delegates serve two-year terms beginning April 1, 2016 – March 31, 2018.

Cast a ballot for the Subregion 3-D CSBA Delegate. 

Resolution #1671 to review and approve the Elementary District Certificated Seniority List which will be made available at the Board meeting on March 7th.

BACKGROUND:This agenda item presents for Board approval Resolution #1671 - Resolution Reviewing and Approving the Elementary School District Certificated Seniority List. 

The Certificated Seniority List for the Elementary District is a “living document” which often requires multiple changes throughout the process as credentials are updated.  To ensure accuracy, the Seniority List has been sent for review and approval to the teachers and will be made available at the Board Meeting on Monday, March 7, 2015.

No financial impact is associated with this action

Approval of Resolution #1671

The Board is presented with Resolution #1672 - Resolution for review and approval of the High School District Certificated Seniority List.

This agenda item presents for Board approval Resolution #1672 - Resolution Reviewing and Approving the High School District Certificated Seniority List. The seniority list document was sent to each site to allow bargaining unit members time to review the preliminary draft. Human Resources has addressed questions, provided follow-up, and any corrections are reflected in the final seniority list presented and attached.

No financial impact is associated with this action

Approval of Resolution #1672

The Board is presented with Budget Revision #2 and the Second Interim Report for the San Rafael Elementary School District for the 2015-16 Fiscal Year, for recommended approval.

BACKGROUND:   The Second Interim Report is the Second of two interim budget reports required by AB 1200, which was passed into law in 1991 and became effective on January 1, 1992.  AB 1200 was enacted to establish a process of fiscal monitoring to ensure fiscal solvency for school districts and county offices.  Districts are required by Education Code 42130 to submit a report on their financial status as of January 31.  The purpose of this report is to determine an appropriate certification to the State of California regarding the District’s ability to meet its financial obligations for the current and two subsequent fiscal years.  The Marin County Office of Education is responsible for either accepting or changing the District’s certification (positive, qualified or negative).  Once the County Office completes their review, they forward to the California Department of Education, a report confirming the certification of each District in the county.

In addition, the Working Budget for all funds is monitored on a regular basis and adjusted for any new or additional information that becomes available. Budget revisions are taken to the Board of Education on a regular basis for review and approval.  Included in the attached budget assumptions are details on some of the significant changes between Budget Revision #1 and Budget Revision #2.  In addition, they include detailed assumptions for the Multi-Year projections for the General Fund.  The forms included in the first Interim Report are as follows: 

• Form 01 - General Fund
• Forms 11-51 – Other Funds
• Form AI – Average Daily Attendance
• Form MYPI – Multi-Year Projections
• Form CASH – Cash Flow Worksheet
• Form  CSI – Criteria & Standards Review
• Form ICR – Indirect Cost Rate Worksheet
• Form SIAI – Summary of Interfund Activities
• Form TRC – Technical Reviews

   Budget Revision #2 includes a revision for the General Fund and all of the Other Funds.  All of the ending fund balances are projected to be positive and include the following funds: 

• Child Development Fund 12
• Cafeteria Fund 13
• Deferred Maintenance Fund 14
• Special Revenue Fund for Post-Employment Benefits 20
• Building Fund 21 (Bond Proceeds)
• Capital Facilities Fund 25
• Special Reserve Fund for Capital Outlay Projects Fund 40 (Facilities Use and New-Prop 39 funds)
• qBond Interest and Redemption Fund 51

CURRENT CONSIDERATIONS:   As the First Interim Report and Multi-Year Projections indicate, San Rafael City Elementary School District will be able to meet its financial obligations for the current year and two subsequent years.  This agenda item presents for Board authorization, the approval of Budget Revision #2 and the Second Interim Report for the 2015-16 Fiscal Year with a positive certification.

FINANCIAL IMPLICATIONS:  In compliance with GASB 54, the components of the ending fund balance are as follows:

    Non-spendable

    Revolving Cash                                            $       2,500

            Stores Inventory                                           $              0

            Prepaid Expenditures                                   $              0

    Restricted                                                            $              1

    Committed                                                           $              0

    Assigned (Board Designated)

    Cash Flow Contingency                                $1,100,000  Contingency

    Contingency CCSS/SB Assessment             $1,300,000  Contingency

    Unassigned/Unappropriated

    Reserve for Economic Uncertainties             $2,673,563 5% Reserve

    Available Balance over Reserves                  $4,559,317

      Total Ending Fund Balance                           $9,635,381 

See Rationale

Approval of Budget Revision #2 and the 2nd Interim Report for the San Rafael Elementary School District for the 2015-16 Fiscal Year

The Board is presented with Budget Revision #2 and the Second Interim Report for the San Rafael High School District for the 2015-16 Fiscal Year, for recommended approval.

BACKGROUND:   The Second Interim Report is the second of two interim budget reports required by AB 1200, which was passed into law in 1991 and became effective on January 1, 1992.  AB 1200 was enacted to establish a process of fiscal monitoring to ensure fiscal solvency for school districts and county offices.  Districts are required by Education Code 42130 to submit a report on their financial status as of January 31.  The purpose of this report is to determine an appropriate certification to the State of California regarding the District’s ability to meet its financial obligations for the current and two subsequent fiscal years.  The Marin County Office of Education is responsible for either accepting or changing the District’s certification (positive, qualified or negative).  Once the County Office completes their review, they forward to the California Department of Education, a report confirming the certification of each District in the county.

In addition, the Working Budget for all funds is monitored on a regular basis and adjusted for any new or additional information that becomes available. Budget revisions are taken to the Board of Education on a regular basis for review and approval.  Included in the attached budget assumptions are details on some of the significant changes between the Budget Revision #1 and Budget Revision #2.  In addition, they include detailed assumptions for the Multi-Year projections for the General Fund.

The forms included in the first Interim Report are as follows: 

• Form 01 - General Fund
• Forms 11-51 – Other Funds
• Form AI – Average Daily Attendance
• Form MYPI – Multi-Year Projections
• Form CASH – Cash Flow Worksheet
• Form  CSI – Criteria & Standards Review
• Form ICR – Indirect Cost Rate Worksheet
• Form SIAI – Summary of Interfund Activities
• Form TRC – Technical Reviews

   Budget Revision #2 includes a revision for the General fund and all of the Other Funds.  All of the ending fund balances are projected to be positive and include the following funds: 

• Adult Education Fund 11
• Cafeteria Fund 13
• Deferred Maintenance Fund 14
• Special Revenue Fund for Post-Employment Benefits 20
• Building Fund 21 (Redevelopment funds and facilities use)
• Capital Facilities Fund 25
• Special Reserve Fund for Capital Outlay Projects Fund 40 (New-Prop 39 funds)
• Bond Interest and Redemption Fund 51

CURRENT CONSIDERATIONS:   As the Second Interim Report and Multi-year Projections indicate, San Rafael City High School District will be able to meet its financial obligations for the current year and two subsequent years.  This agenda item presents for Board authorization, the approval of Budget Revision #2 and the Second Interim Report for the 2014-15 Fiscal Year with a positive certification.

FINANCIAL IMPLICATIONS:  In compliance with GASB 54, the components of the ending fund balance are as follows:

    Non-spendable

    Revolving Cash                                            $       5,500

            Stores Inventory                                           $              0

            Prepaid Expenditures                                   $              0

    Restricted                                                            $              3

    Committed                                                           $              0

    Assigned (Board Designated)

    Cash Flow Contingency                                $1,100,000  Contingency

    Contingency CCSS/SB Assessment             $   550,000  Contingency

    Unassigned/Unappropriated

    Reserve for Economic Uncertainties             $3,153,575 10% Reserve

    Available Balance over Reserves                  $1,302,029

  Total Ending Fund Balance                            $6,111,105 $1 variance due to rounding

Approval of the HSD Budget Revision #2 and the Second Interim Report for 2015-16.

The Board will have an opportunity, as needed, to review the status of trustee goals as they relate to operational items that may require a study session.