AB 1200 Cash Flow

Or, how can I be out of cash when I still have Commercial Warrant stock?

What up with Cash?

Where do CoEs get cash flow data?Cash flow war storiesExamples of tools for cash flow analysis

AB 1200 Cash Flow 2

Where do CoEs get cash flow data?

From districts, COE provides, SACS, etc. What assumptions do you need to see?

What’s working and not working in getting data?

What will you provide/ask for now?

AB 1200 Cash Flow 3

All Districts are not Created Equal

Large CountiesSmall CountiesLarge DistrictsSmall DistrictsHigh Percentage of State AidLow percentage

of State Aid

AB 1200 Cash Flow 4

Cash War Stories Improper TRAN sizingEarly December payrollBad fall out at Un/ActPreventative review for a troubled districtFrom your experience?

AB 1200 Cash Flow 5

How much is enough cash?What kind of reserve level would help?

Not all districts are the same! 3% Minimum Reserve for Economic Uncertainties? One month of expenses?

AB 1200 Cash Flow 6

SDCOE Cash Analysis:the Red Sheet Indicators of structural imbalance

AB 1200 Cash Flow 7

2012-13 Ending Balance by Month Ending Balance Amounts Include BorrowingGeneral Fund Actuals to end of the month of:Cashflows July

9/11/12 11:27 AM 7 8 9 10 11 12 1 2 3 4 5 6

District Name # July August September October November December 15th December 31st January February March April May June1 5 6 7 8 9 10 11 12 13 14 15 16 17

Alpine Union 01 BS (110,718)$ 614,521$ 240,995$ (652,128)$ 729,145$ (494,409)$ 222,558$ 74,246$ (692,706)$ (119,048)$ 235,219$ (392,244)$ (925,200)$

Bonsall Union 04 BS 1,882,623 2,503,870 2,027,353 1,012,843 666,471 916,291 1,591,250 1,717,796 1,046,323 277,535 754,380 138,870 (655,569)

Cajon Valley Union 06 SM 6,527,778 10,110,377 11,848,357 4,126,400 1,589,895 (1,382,613) 6,376,751 9,038,231 3,162,692 (3,114,772) (2,433,202) (8,138,338) (13,310,031)

Cardiff 07 TF 1,335,671 836,959 357,951 (175,486) (579,046) 673,013 746,785 517,544 190,424 (143,757) 825,818 789,067 555,227

Chula Vista 09 SM 43,240,790 41,494,472 38,968,862 27,975,201 24,124,093 32,362,794 40,713,380 21,388,161 15,050,136 5,363,704 13,206,849 7,752,576 26,289,335

Dehesa 10 KB 13,111 (29,613) (81,273) (375,502) (334,188) (337,678) (148,983) (114,149) (134,890) (233,639) (92,085) (368,113) (443,867)

Del Mar Union 11 KB 9,343,296 5,305,424 2,512,281 (905,331) (2,511,369) 5,099,090 5,179,246 5,402,477 2,690,749 (146,031) 5,223,901 5,030,368 1,900,781

Encinitas Union 14 BS 5,103,875 1,274,980 (1,643,763) (4,560,218) (7,211,709) 972,937 1,143,102 (1,491,603) (3,937,155) (6,395,721) (674,950) (1,171,118) (2,764,522)

Escondido Union 15 SM 4,636,221 5,122,434 2,858,464 (6,717,927) (9,545,229) (11,820,890) (2,806,871) (2,216,938) (10,011,523) (15,054,336) (13,021,129) (19,342,196) (19,139,399)

Fallbrook Union 16 TF 5,967,888 5,367,799 4,979,818 2,095,558 1,032,314 1,413,297 2,778,873 4,709,279 2,085,275 691,139 2,015,464 1,194,666 (8,354,505)

Jamul_Dulzura Union 17 SM (244,867) (269,797) (492,556) (914,685) (1,174,338) (646,728) (340,885) (425,190) (757,293) (912,811) (658,864) (823,811) (846,419)

Julian Union 18 TF 1,949,973 2,164,018 2,365,028 2,121,583 1,706,213 1,769,465 1,964,785 2,319,940 2,182,580 1,898,305 1,771,387 1,582,530 227,749

Lakeside Union 19 TF 3,907,773 6,000,434 5,914,931 3,439,616 2,602,432 1,603,276 3,648,195 4,183,426 2,325,998 162,491 250,065 (1,203,862) (4,540,530)

La Mesa_Spring Valley 20 TF (2,695,537) 7,628,887 6,301,138 1,019,437 769,197 (512,217) 4,206,575 4,096,840 (23,432) 7,617,909 5,484,293 2,353,862 (2,831,601)

Lemon Grove 21 SM 7,506,796 9,957,314 10,676,369 9,098,063 8,516,256 7,565,091 9,467,834 9,734,476 8,205,872 6,528,353 6,541,600 4,993,946 3,890,132

National 23 KB 1,201,101 1,682,388 2,670,492 (598,379) 223,845 (2,044,060) 1,343,070 (2,843,262) (4,805,210) (6,260,291) (6,895,370) (9,090,258) (7,077,802)

Rancho Santa Fe 28 BS 1,344,950 1,105,081 534,079 (211,038) (718,353) 1,019,221 1,045,980 1,368,741 880,569 342,809 1,663,531 1,645,666 626,456

San Pasqual Union 31 BS 228,212 351,148 252,227 (106,309) (241,554) (257,875) (76,770) (22,315) (206,799) (474,872) (366,695) (535,172) (890,572)

Santee 32 TF 1,882,132 3,875,716 3,208,322 739,360 (490,926) (853,178) 1,476,115 2,403,425 426,583 (2,322,961) (1,325,887) (3,322,736) (6,175,456)

San Ysidro 33 KB 3,360,744 2,823,638 1,789,592 6,287,651 5,103,418 2,033,988 3,715,600 2,407,552 232,899 1,256,152 2,533,801 1,550,293 (1,230,880)

Solana Beach 34 SM 20,984,290 18,443,046 15,783,983 12,828,231 10,422,503 17,314,600 17,388,330 17,757,274 15,733,571 13,660,642 18,400,719 18,098,020 15,591,553

South Bay Union 35 KB 11,197,910 11,946,593 12,561,776 10,698,853 10,544,145 8,120,786 11,723,267 13,204,693 10,579,753 8,846,814 8,827,616 6,193,324 2,997,229

Spencer Valley 36 SM 2,500,123 2,616,849 2,970,293 2,937,974 2,806,765 2,730,812 3,105,081 3,481,900 3,569,147 3,735,689 3,589,550 3,791,720 3,768,632

Vallecitos 37 BS 111,962 183,992 206,362 50,519 (81,945) (69,115) (2,412) 60,392 (50,987) (125,058) (86,085) (164,159) (282,718)

Escondido Union High 40 BS 2,300,853 1,499,206 (418,138) (4,832,672) (7,047,337) (5,549,386) (2,148,320) 165,259 (4,157,598) (8,481,047) (5,361,233) (7,883,948) (8,273,810)

Fallbrook Union High 41 BS 1,152,695 160,856 (845,223) (2,711,951) (3,593,193) (2,089,813) (1,428,021) (2,265,164) (3,294,480) (4,372,417) (2,670,821) (2,640,548) (1,896,251)

Grossmont Union High 42 TF 1,654,164 2,921,204 (1,133,222) (12,870,866) (16,116,084) (6,955,930) 1,512,954 (8,983,598) (17,210,348) (25,128,035) (27,877,723) (33,102,120) (15,964,748)

Julian Union High 43 SM 535,700 443,353 383,897 207,036 165,087 337,368 426,619 513,834 364,454 259,894 448,752 469,268 423,566

San Dieguito Union 45 TF 7,223,631 1,372,901 (5,487,823) (12,916,542) (18,649,382) (637,861) 371,800 (7,384,470) (12,792,962) (17,939,072) (4,880,545) (6,042,573) (3,255,884)

Sweetwater Union 46 BW 7,153,495 35,887,169 73,932,473 69,831,459 76,321,639 74,000,628 94,052,850 107,913,887 90,197,099 70,930,228 76,327,374 61,806,819 46,459,387

Coronado 47 TF 1,506,869 1,994,650 2,568,060 1,381,807 778,324 (135,795) 573,184 892,044 (337,947) (2,081,128) (2,348,656) (4,042,036) (1,838,496)

Mountain Empire 48 SM 3,105,226 3,642,782 3,588,383 2,723,259 2,780,078 2,714,404 3,898,917 4,234,743 3,490,325 3,006,500 3,358,108 2,701,960 2,488,247

Ramona 49 KB 1,083,164 2,755,451 977,335 3,619,016 3,083,467 (839,833) 1,046,275 1,019,021 132,338 2,646,146 4,266,822 880,110 261,249

San Diego Unified 50 BW 59,102,790 72,523,295 61,660,573 25,246,871 14,715,919 31,105,715 77,941,196 86,406,667 53,674,921 29,957,863 52,836,566 32,810,851 80,038,856

Vista 51 BS 12,539,332 12,193,199 11,646,231 (153,756) (5,331,503) (4,707,638) 5,105,138 (4,622,721) (12,510,632) (21,385,239) (16,309,533) (24,027,722) (18,062,434)

Poway 61 TF 8,756,362 7,574,256 (1,986,393) (20,362,241) (30,360,005) (19,835,726) (11,328,232) (19,039,587) (34,039,004) (49,349,432) (36,733,947) (45,158,704) (44,758,577)

Borrego Springs 62 BW 431,839 (82,700) 324,693 (23,159) 703,382 273,161 691,371 599,503 267,373 62,246 552,957 (120,712) 237,080

Carlsbad 63 SM 6,325,448 4,719,503 (274,607) (6,100,987) (10,865,242) 2,820,864 3,493,121 (2,791,896) (7,687,666) (12,160,661) (2,546,456) (3,536,334) (1,716,872)

Oceanside 64 BS 12,641,782 17,068,278 17,717,049 8,928,184 4,983,320 4,234,390 13,010,702 140,966 (8,535,098) (16,654,027) (13,670,600) (20,108,076) (25,234,108)

San Marcos 65 KB (4,210,126) (4,712,563) (929,689) (7,770,304) (15,262,925) (18,077,485) (15,233,047) (8,415,607) (15,021,014) (9,886,108) (8,229,237) (14,410,307) (20,323,995)

SDCOE Cash AnalysisAre there sufficient cash solutions? If any red, can we eliminate it?

Internally, then externally Include most recent budget data and match to actuals

Verify with district

AB 1200 Cash Flow 8

Any questions?

AB 1200 Cash Flow 9

Thank you!