Louisiana Public Defender Board BUDGET COMMITTEE

Monday, June 15, 2020 2:00 p.m.

Zoom1 https://us02web.zoom.us/j/88502913089

AGENDA 1. Call to Order and Comments by Chairman, Donald North

2. Adoption of the Agenda* pg. 107

3. Call for Public Comment

4. Adoption the Minutes, May 21, 2020* pgs. 108-113

5. Financial Report as of May 31, 2020* pgs. 114-118

6. Solvency Projections pg. 119 a. Current Needs*

i. District 22 (St. Tammany/Washington Parishes) - $51,825ii. District 34 (St. Bernard Parish) - $8,375iii. District 35 (Grant Parish) - $8,171

7. DAF - FY21* pgs. 120-126

8. FY20 Contracts Cancellation*

9. FY 20 Year End Scrub* pg. 127 a. SPD Recommendation*

10. FY21 Professional and Consulting Contracts pg. 128 a. SPD Recommendation*

11. Miller-Montgomery Contract Proposal, FY21a. SPD Plan pgs. 129-134 a. Funding of Cases

12. Next Meeting

13. Adjournment*

1 This meeting is being held by Zoom video-conference pursuant to Executive Proclamation 75 JBE 2020 Section 2(C). 107

Louisiana Public Defender Board BUDGET COMMITTEE

Thursday, May 21, 2020 2:00 p.m.

Zoom1

Draft Minutes

1. A meeting of the Budget Committee of the Louisiana Public Defender Board,pursuant to lawful notice, was duly convened and called to order by ProfessorDonald North on Thursday, May 21, 2020, via Zoom video-conference (see footnote),at approximately 2:00 p.m.

The following committee members were present:

Donald North, Chairman Flozell Daniels Mike Ginart Chaz Roberts Lyn Lawrence

The following members of the Board’s staff were present:

Rémy Voisin Starns, State Public Defender Barbara Baier, General Counsel Natashia Carter, Budget Officer Jean Faria, Capital Case Coordinator Anne Gwin, Executive Assistant Richard Pittman, Deputy Public Defender, Dir. of Juvenile Defender Services Tiffany Simpson, Juvenile Compliance Officer/Legislative Director Erik Stilling, I.T. Director

2. Adoption of the Agenda. Mr. Flozell Daniels moved to adopt the agendawhich was seconded by Mr. Mike Ginart and passed unopposed.

3. Call for Public Comment. No one presented for public comment at this time.

4. Adoption the Minutes, April 28, 2020. Mr. Chaz Roberts moved to adopt theMinutes of the April 28, 2020 meeting, seconded by Mr. Daniels and passedunopposed.

5. Financial Report. Budget Administrator Natashia Carter gave the financialreport as of April 30, 2020. She indicated $37,519,578 expended or encumbered;

1 This meeting is being held via a ZOOM video-conference pursuant to Executive Proclamation 59-JBE-2020, Section 2(C). 108

$1,931,749 expected to be spent by the end of the fiscal year; and, $1,057,655 available for reallocation. She clarified that of the funds available for reallocation only $567,136 is actually available at this time. Ms. Carter has submitted a request to the Office of Planning and Budget (OPB) for the balance of $490,519 in personal services monies to be released for reallocation to the districts. Ms. Carter clarified that those monies are unspent funds from salaries, other compensation and related benefits from the unfilled statutory positions. She indicated permission from OPB is required before those funds can be used for any other purpose. If the funds are not released, and the statutory positions remain unfilled, the monies would go unused. Mr. Daniels asked if OPB is given specific information which districts are getting how much would improve the likelihood of obtaining the release. Ms. Carter indicated that it would. Professor North expressed concern using funds allocated for a specific reason being used for something else. Ms. Carter clarified that the $490,000 is a fraction of the funding to be disbursed between now and the end of the fiscal year and is separate from the $1.4M remaining in DAF funds which comes from the exigency or the residual funds. Professor North indicated he would want a recommendation on the use of the funds from SPD Starns and Ms. Carter.

Mr. Daniels urged that the Budget Committee support the SPD’s recommendation as far as getting the approval from OPB in order to move forward. He expressed concern that the money could be lost if not spent. Ms. Carter clarified that the unspent monies would be taken into account when the next fiscal year appropriation is given -- the unspent funds would go to support the LPDB budget for the next fiscal year.

Chairman Holthaus reminded everyone of the Board’s recent certification of an emergency funding situation that has been brought to the attention of the Chief Justice and how that has served in the past to protect the agency against clawback of funds.

Mr. Mike Ginart moved that staff make a recommendation as to how to reallocate the personal services money for review and vote by the whole Board at the next Board meeting. Mr. Lyn Lawrence seconded the motion. Clarification was made that the amount being discussed for reallocation is $490,519 remaining in personal services. Upon oral vote, the motion passed unopposed.

6. FY 20a. Solvency Projections. Dr. Stilling gave a detailed explanation of thesolvency projections to better assist the Committee with immediate needsallocations.b. Immediate Needs. SPD Starns reported that funds were disbursed toDistrict 11 (Sabine Parish), District 13 (Evangeline Parish), District 25(Plaquemines Parish) and District 37 (Caldwell Parish) pursuant to BudgetCommittee and Board directives at the last meetings. District 41 (OrleansParish) District Defender Derwyn Bunton reported his district will need$225,000 by mid-June as his district cannot go to zero fund which would risklosing grant funding. No funds were approved for disbursal at this time.

7. District Defender Salary – District 29. SPD Starns reported that the Boardhired Mr. Fenwick Swann as the District Defender for District 29 (St. Charles 109

Parish) at the last meeting but did not set his salary. Mr. Starns is recommending Mr. Swann’s annual salary of $95,000. Professor North inquired if that salary is consistent with other districts’. Mr. Starns confirmed that it is. Mr. Lyn Lawrence moved to adopt the recommendation and Mr. Daniels seconded the motion. Upon vote, the motion carried without opposition.

8. Districtsa. COVID 19 – District Needs/LCLE Grant Update. Dr. Tiffany Simpsonreported that the LCLE application is still not available; however, thestatewide survey results came back at $40M. There is only $8M available forallocation. She reported that staff will re-send the survey for district needs inorder to complete the application timely. She indicated it is possible that theacceptable uses for the money may have changed but districts should includeoffice cleaning, PPE – items originally asked for -- and that lost revenuescannot be included. Mr. Daniels urged all districts to put in their requests.She also reported money from the CARES Act in the amount of $800,000,000is available to local districts for application.b. DAF – FY 21. SPD Starns report he continues to work on the DAFwith districts and Dr. Stilling but there is a great deal of uncertainty. Heexpects a special session in June.c. FY21 District Contracts. SPD Starns reported the district contractswill be the same format as last year’s but he is working on a more concisecontract that is more in line with the statute.d. Salary Increase Request – District 40. SPD Starns reported thatDistrict Defender Richard Stricks has requested a salary increase. Once staffhas had the opportunity to meet the requirements of the protocol, he willcome back to the Committee/Board with a recommendation. DistrictDefender Stricks addressed the Committee. He indicated he has had thesame salary for the last decade, but given the recent fiscal environment of hisdistrict and the state he would withdraw his request until a later date. Hedid indicate he would ask that the committee consider an amendment to hisrequest to include less work hours – from 40 to 30 -- to be included in hiscontract. Professor North directed staff to assess District 40 (St. John theBaptist Parish) and place the issue of reinstatement of funding to thatdistrict on the next budget agenda. Mr. Chaz Roberts indicated that theCommittee would look at the ability to increase his salary but he is not sureof the protocol on how many hours that the Committee can mandate work onthe contract. He indicated that the SPD would have to decide if he could gethis work done within the time he is willing to put in. Mr. Stricks indicatedhe could get his work done in 30 hours – going to jail twice a week, going tocourt, court appearances. Now he has a staff of well-qualified lawyers to dothat. He can perform all the services of the chief defender that the contractrequires in 30 hours – less time than he is putting in now. Mr. Robertsencouraged him to bring his request back to the Committee at a later date forfurther consideration.e. Revocation of MOU (Draft). SPD Starns reported that he has receiveda letter signed by several district defenders exercising a clause in theirMemorandum of Understanding with LCCR withdrawing their consent tohave LCCR to handle Miller and Montgomery cases. He indicated he hasinformed LCCR Director Aaron Clark-Rizzio. He stated that he has asked 110

Mr. Clark-Rizzio for a proposal to reflect that some of the district defenders still want to use LCCR for Miller and Montgomery. Professor North asked that this issue go to the full Board. Mr. Roberts agreed and asked staff to provide the actual Memorandum of Understanding. Board Chairman Frank Holthaus asked that all Board members get all the MOUs and every document that accompanies or relates to the initial awarding of the money by the Legislature for this purpose in order for the Board to better understand to MOU, the non-unanimous revocation efforts and the original awarding of the money. Mr. Daniels requested a staff analysis of the implications of the revocation, the transition of those cases, the expense and what it means for the representation of those clients. Mr. Starns reported it was his plan to compile the documents, review the implications and come to the Board with options on a path forward. Mr. Clark-Rizzio stated he was beginning to prepare a response and would have that as soon as possible. Mr. Starns said he would have a recommendation when he got Mr. Clark-Rizzio’s response. Mr. Daniels asked that staff include evaluations of the programs with the compilation of materials. Mr. Roberts indicated he wants to analyze the MOU, legislative mandates for any of the programs and/or the funding for those programs and the policy for who is going to handle these types of cases. Judge Foote asked staff to provide documentation where these cases are throughout the state for the upcoming Policy meeting. Mr. Roberts asked that the documentation being requested be consolidated in one place for access by all members. Mr. Holthaus agreed.

9. FY 21 Appropriation. SPD Starns reported he has met with severallegislative committees since the regular session reopened. He reported Dr.Simpson and he met with Representative Gary Carter, Vice Chairman ofAppropriations, about LPDB issues and made a request to be included in asupplemental bill for FY20 in the amount of $3.5M. That amount reflects twomonths of courthouse closures and loss of conviction and user fees at a 75%collection rate (75% of that is from traffic tickets). They informed him of thedistricts’ mitigation efforts and a request for FY21 for an additional $28.6M (inaddition to the FY20 budget appropriation). Mr. Daniels asked that staff share therequests so that everyone knows the amounts.

10. FY21 Contracts and Contract Amounts. Mr. Starns reported that he hasgotten some feedback from his earlier recommendations not to renew somecontracts for the upcoming year and has produced a memorandum in response.His intention was not to not do the scope of work but to change the way the scope ofwork is performed, the best place(s) to perform the work and how much LPDBshould be paying for the services. He is recommending non-renewal of fourcontracts. He had hoped for a July 1 implementation date but with the fiscaluncertainties the first quarter of FY21 is more feasible. Mr. Daniels expressedconcern about the level LPDB’s statutorily required oversight. He stated that thisis an extraordinary, representation restructuring step for a significant number ofpeople which should require a detailed plan that shows what is going to happen,where the money is going, who is going to be responsible for the representation andwhat LPDB expects outcomes to be.

111

The Committee then took public comment from Ms. Denny LeBoeuf, Ms. Melanie Carr, and Ms. Jee Park on this issue.

Judge Foote asked Ms. Park if her program keeps separate track of the time expended on LPDB mandated representation. Ms. Park reported their contract with LPDB is $360,000 annually which only covers 65% of mandated representation. The remaining 35% comes from fundraising.

Judge Foote announced the Policy Committee meeting next Tuesday to address the MOU issue and the policies going forward regarding program contracts so there will be a chance to address the issues then.

11. Next Meeting. The next meeting was not set.

12. Adjournment. Mr. Lyn Lawrence moved to adjourn. Mr. Daniels secondedand the motion passed unopposed.

Guests: See attached Zoom participants report.

I HEREBY CERTIFY that the foregoing is a full, true, and correct account of the proceedings of the Louisiana Public Defender Board’s Budget Committee meeting held on the 21st day of May, 2020, as approved by the Committee on the 15th day of June, 20202.

___________________________________ Donald W. North, Chairman

2 The meeting at which these minutes were approved was held by Zoom video-conference pursuant to Executive Proclamation 75 JBE 2020 Section 2(C).

112

Budget Committee - May 21 2020

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15046699079

113

LPDB APPROPRIATION SUMMARY

SUMMARY FY 20

For the period ending 05.31.2020

FY 2020

Budget YTD Expenditures YTD Encumbrances

Total Expended

& Encumbered

Projected thru

06/30/2020

Available for

Reallocation

MEANS OF FINANCING:FEES & SELF GENERATED -$ -$ -$ -$ -$ -$ GRANTS 57,000$ 41,559$ 15,365$ 56,924$ 75$ 1$ STATUTORY DEDICATIONS: DNA TESTING POST-CONVICTION FUND (CR5) 50,000$ 9,204$ -$ 9,204$ 40,796$ -$ INDIGENT PARENT REPRESENTATON FUND(S08) 979,680$ 979,680$ -$ 979,680$ -$ -$ PUBLIC DEFENDER FUND (V31) 39,422,303$ 34,643,293$ 2,103,280$ 36,746,573$ 2,112,294$ 563,437$

TOTAL MEANS OF FINANCING 40,508,983$ 35,673,736$ 2,118,645$ 37,792,381$ 2,153,165$ 563,438$

EXPENDITURES: Salaries 1,367,466$ 1,058,197$ -$ 1,058,197$ 54,506$ 254,763$ Other Compensation 151,779$ 26,144$ -$ 26,144$ 2,282$ 123,353$ Related Benefits 800,308$ 543,691$ -$ 543,691$ 144,733$ 111,884$

TOTAL PERSONAL SERVICES 2,319,553$ 1,628,032$ -$ 1,628,032$ 201,521$ 490,000$

Travel 53,000$ 18,643$ -$ 18,643$ -$ 34,357$ Operating Services 193,003$ 184,344$ 3,190$ 187,534$ 7,345$ (1,876)$ Supplies 55,611$ 9,899$ 553$ 10,453$ 7,166$ 37,992$

TOTAL OPERATING EXPENSES 301,614$ 212,886$ 3,743$ 216,629$ 14,511$ 70,474$

TOTAL PROFESSIONAL SERVICES 421,442$ 236,387$ 144,681$ 381,068$ 75$ 40,299$

DNA Testing Post-Conviction 50,000$ 9,204$ -$ 9,204$ 40,796$ -$ Indigent Parent Representation 979,680$ 979,680$ -$ 979,680$ -$ -$ District Assistance 24,604,575$ 23,234,603$ -$ 23,234,603$ 1,869,972$ (500,000)$ Miller Montgomery 1,340,000$ 1,005,000$ 335,000$ 1,340,000$ -$ -$ LCLE Grant 50,000$ 41,559$ 8,440$ 49,999$ -$ McCoy Contracts 104,227$ 53,376$ 19,149$ 72,525$ -$ 31,701$ Contract Programs 10,120,622$ 8,095,748$ 1,607,632$ 9,703,380$ -$ 417,243$

TOTAL OTHER CHARGES 37,249,104$ 33,419,170$ 1,970,221$ 35,389,391$ 1,910,768$ (51,055)$

TOTAL CAPITAL OUTLAY 35,965$ 35,462$ -$ 35,462$ -$ 503$

INTERAGENCY TRANSFERS 181,305$ 141,799$ -$ 141,799$ 26,290$ 13,216$

TOTAL EXPENDITURES 40,508,983$ 35,673,736$ 2,118,645$ 37,792,381$ 2,153,165$ 563,438$

EXCESS (OR DEFICIENCY) OF FINANCING OVER

EXPENDITURES -$ -$ -$ -$ -$ 0$

Less Personal Services (490,000)$

** Available for reallocation 73,438$

Classified 8Unclassified 8

TOTAL POSITIONS (Salaries Regular) 16**The available for reallocation is an estimate

114

LPDB APPROPRIATION SUMMARY

SUMMARY FY 20

For the period ending 01.31.2020

FY 2020

Budget

YTD

Expenditures

YTD

Encumbrances

Total Expended

and

Encumbered

% of FY20

Budget

P

r

o

j

Projected thru

06/30/2020

Available for

Reallocation

F

Y

2

0

2100 Salaries - Classified - Regular 477,621$ 443,515$ -$ 443,515$ 92.9% 18,615$ 15,490$

2110 Salaries - Classified - Overtime -$ -$ -$ -$ 0.0% -$ -$ 2120 Salaries - Classified - Termination -$ -$ -$ -$ 0.0% -$ -$

2130 Salaries - Unclassified - Regular 859,845$ 590,289$ -$ 590,289$ 68.7% 35,891$ 233,665$

2150 Salaries - Unclassified - Termination 30,000$ 24,393$ -$ 24,393$ 81.3% -$ 5,607$

Total Salaries 1,367,466$ 1,058,197$ -$ 1,058,197$ 77.4% 54,506$ 254,763$

2200 Wages 101,779$ 22,774$ -$ 22,774$ 22.4% 1,346$ 77,659$ 2210 Student Labor -$ -$ -$ -$ 0.0% -$ -$

2220 Compensation of Board Members 50,000$ 2,964$ -$ 2,964$ 5.9% 936$ 46,100$

2260 Wages - OT & Termination Pay -$ 406$ -$ 406$ 0.0% -$ (406)$

Total Other Compensation 151,779$ 26,144$ -$ 26,144$ 17.2% 2,282$ 123,353$

2300Retirement Contributions - State

Employees 579,262$ 388,791$ -$ 388,791$ 67.1% 129,287$ 61,184$

2320 Retirement Contributions - Teachers 31,173$ 28,774$ -$ 28,774$ 92.3% 1,199$ 1,200$

2345 Post Retirement Benefits 35,000$ 26,895$ -$ 26,895$ 76.8% 5,293$ 2,812$ 2350 FICA Tax (OASDI) 1,600$ 184$ -$ 184$ 11.5% 60$ 1,356$ 2360 Medicare Tax 22,000$ 14,918$ -$ 14,918$ 67.8% 4,029$ 3,053$

2370 Unemployment Benefits -$ -$ -$ -$ 0.0% -$ -$

2380 Group Insurance 131,273$ 84,130$ -$ 84,130$ 64.1% 4,865$ 42,278$

2410 Tax Fringe Benefits -$ -$ -$ -$ -$ -$ -$

Total Related Benefits 800,308$ 543,691$ -$ 543,691$ 4$ 144,733$ 111,884$ 2,319,553$ 1,628,032$ -$ 1,628,032$ 70.2% 201,521$ 490,000$

2500 In-State Travel, Administrative -$ -$ -$ -$ 0.0% -$ -$

2510In-State Travel, Conferences, Conventions,

& Athletics 12,000$ -$ -$ -$ 0.0% -$ 12,000$

2520 In-State Travel, Field Travel 30,000$ 11,571$ -$ 11,571$ 38.6% -$ 18,429$

2530 In-State Travel, Board Members 11,000$ 7,072$ -$ 7,072$ 64.3% -$ 3,928$ 2550 In-State IT Travel/Training -$ -$ -$ -$ 0.0% -$ -$

2600 Out-of-State Travel, Administrative -$ -$ -$ -$ 0.0% -$ -$

2610Out-of-State Travel, Conferences,

Conventions, & Athletics -$ -$ -$ -$ 0.0% -$ -$

2620 Out-of-State Travel, Field Travel -$ -$ -$ -$ 0.0% -$ -$ 2630 Out-of-State Travel, Board Members -$ -$ -$ -$ 0.0% -$ -$

2650 Out-of-State IT Travel/Training -$ -$ -$ -$ 0.0% -$ -$

Total Travel 53,000$ 18,643$ -$ 18,643$ 35.2% -$ 34,357$

EXPENDITURES

TOTAL PERSONAL SERVICES

115

LPDB APPROPRIATION SUMMARY

SUMMARY FY 20

For the period ending 01.31.2020

FY 2020

Budget

YTD

Expenditures

YTD

Encumbrances

Total Expended

and

Encumbered

% of FY20

Budget

P

r

o

j

Projected thru

06/30/2020

Available for

Reallocation

F

Y

2

0

EXPENDITURES

2700 Advertising 1,000$ 597$ -$ 597$ 59.7% -$ 403$ 2710 Printing -$ -$ -$ -$ 0.0% -$ -$

2770Maintenance of Property & Equpment,

Automotive Repairs 750$ 47$ -$ 47$ 6.3% -$ 703$

2800 Maintenance of Equipment -$ -$ -$ -$ 0.0% -$ -$ 2810 Maintenance - Janitorial -$ 1,249$ -$ 1,249$ 0.0% -$ (1,249)$

2820Maintenance of Data Processing

Equipment -$ -$ -$ -$ 0.0% -$ -$

2825Maintenance of Data Processing

Equipment, Software -$ -$ -$ -$ 0.0% -$ -$

2830 Rentals - Buildings 129,243$ 119,779$ -$ 119,779$ 92.7% 2,000$ 7,464$

2840 Rentals - Equipment 5,000$ 4,576$ 3,165$ 7,741$ 154.8% -$ (2,741)$ 2870 Rentals - Other 22,000$ 18,960$ -$ 18,960$ 86.2% -$ 3,040$

2875 Data Processing - Licensing Software 8,000$ 7,109$ -$ 7,109$ 88.9% 1,800$ (909)$

2880 Internet Provider Costs -$ -$ -$ -$ 0.0% -$ -$

2890 Dues & Subscriptions 16,324$ 21,736$ -$ 21,736$ 133.2% 1,660$ (7,072)$ 2900 Mail, Delivery, & Postage -$ 36$ -$ 36$ 0.0% -$ (36)$

2910 Telephone Services 6,136$ 6,231$ -$ 6,231$ 101.5% 1,510$ (1,605)$

2930 Other Communication Services 4,500$ 3,961$ -$ 3,961$ 88.0% 375$ 164$

3000 Other Operating Services, Misc. 50$ 63$ 25$ 88$ 175.7% -$ (38)$

Total Operating Services 193,003$ 184,344$ 3,190$ 187,534$ 97.2% 7,345$ (1,876)$

3100 Office Supplies 6,100$ 823$ -$ 823$ 13.5% 3,500$ 1,777$

3120 Operating Supplies, Computer 3,500$ 2,089$ -$ 2,089$ 59.7% 2,411$ (1,000)$ 3140 Operating Supplies, Medical -$ -$ -$ -$ 0.0% 520$ (520)$

3150 Operating Supplies, Education -$ -$ -$ -$ 0.0% -$ -$

3160 Operating Supplies, Food 40,000$ 6,044$ 553$ 6,597$ 16.5% -$ 33,403$

3170 Operating Supplies, Auto 1,711$ 786$ -$ 786$ 46.0% 165$ 760$

3180 Operating Supplies, Other 4,000$ 119$ -$ 119$ 3.0% -$ 3,881$ 3200 Operating Supplies, Household 300$ 6$ -$ 6$ 570$ (276)$

3230 Operating Supplies, Ot -$ 33$ -$ -$ -$ (33)$

3300 Repair & Maintenance Supplies, Auto -$ -$ -$ -$ 0.0% -$ -$ 3310 Repair & Maintenance Supplies, Other -$ -$ -$ -$ 0.0% -$ -$

3320 Software -$ -$ -$ -$ 0.0% -$ -$

Total Supplies 55,611$ 9,899$ 553$ 10,420$ 18.7% 7,166$ 37,992$ 301,614$ 212,886$ 3,743$ 216,596$ 71.8% 14,511$ 70,474$

3400 Accounting & Auditing -$ -$ -$ -$ 0.0% -$ -$

3410 Management Consulting -$ -$ -$ -$ 0.0% -$ -$

3430 Legal 120,442$ 47,922$ 27,521$ 75,442$ 62.6% -$ 45,000$ 3460 Other Professional Services 14,000$ 8,801$ 9,825$ 18,626$ 133.0% 75$ (4,701)$ 3470 Other Professional Services, Travel -$ -$ -$ -$ 0.0% -$ -$

3480 IT Consulting 287,000$ 179,664$ 107,336$ 287,000$ 100.0% -$ 1$

421,442$ 236,387$ 144,681$ 381,068$ 90.4% 75$ 40,299$

TOTAL OPERATING EXPENSES

TOTAL PROFESSIONAL SERVICES

116

LPDB APPROPRIATION SUMMARY

SUMMARY FY 20

For the period ending 01.31.2020

FY 2020

Budget

YTD

Expenditures

YTD

Encumbrances

Total Expended

and

Encumbered

% of FY20

Budget

P

r

o

j

Projected thru

06/30/2020

Available for

Reallocation

F

Y

2

0

EXPENDITURES

3560 Aid to Local Governments 25,584,255$ 24,214,283$ -$ 24,214,283$ 94.6% 1,869,972$ (500,000)$ 3650 Miscellaneous Charges -$ -$ -$ -$ 0.0% -$ -$ 3730 Other Charges, Supplies -$ -$ -$ -$ 0.0% -$ -$

3735 Professional Service Travel 4,786$ -$ -$ -$ 0.0% -$ 4,786$

3740 Other Charges, Professional Services 11,660,063$ 9,204,887$ 1,970,221$ 11,175,108$ 95.8% 40,796$ 444,159$ 3742 Contract Attorney -$ -$ -$ -$ 0.0% -$ -$

3744 Contract Expert -$ -$ -$ -$ 0.0% -$ -$

3750 Other Charges, Acquisitions/Major Repairs-$ -$ -$ -$ 0.0% -$ -$

37,249,104$ 33,419,170$ 1,970,221$ 35,389,391$ 95.0% 1,910,768$ (51,055)$

4420 Acquisitions-Automobile 20,665$ 20,665$ -$ 20,665$ 0.0% -$ (0)$

4440 Acquisitions - Equipment -$ -$ -$ -$ 0.0% -$ -$

4441 Equip <$1,000 700$ -$ -$ -$ 0.0% -$ 700$ 4450 Acquisitions - Capital - Software -$ -$ -$ -$ 0.0% -$ -$ 4451 Acquisitions - Capital - Hardware -$ -$ -$ -$ 0.0% -$ -$

4453 Acquisitions-Software 10,500$ -$ -$ -$ 0.0% -$ 10,500$

4454 Acquisitions - Hardware 4,100$ 4,710$ -$ 4,710$ 114.9% -$ (610)$ 4457 Acquisitions - Hardware < $1,000 -$ 450$ -$ 450$ 0.0% -$ (450)$

4472 Household <$1,000 -$ -$ -$ -$ 0.0% -$ -$

4490 Acquisitions - Office Equipment -$ -$ -$ -$ 0.0% -$ -$ 4491 Capitalized Office Equipment -$ 8,727$ -$ 8,727$ 0.0% -$ (8,727)$

4492 Acquisitions - Office Equipment <$1,000-$ 910$ -$ 910$ 0.0% -$ (910)$

4512 Acquisitions - Library < $1,000 -$ -$ -$ -$ 0.0% -$ -$

35,965$ 35,462$ -$ 14,797$ -$ -$ 503$

4900Interagency Transfers, Commodities &

Services 115,805$ 89,740$ -$ 89,740$ 77.5% 25,000$ 1,065$ 4960 Interagency Transfers, Printing 7,000$ 90$ -$ 90$ 1.3% -$ 6,911$

4980 Interagency Transfers, Insurance 31,000$ 33,634$ -$ 33,634$ 108.5% -$ (2,634)$

5010 IAT-Rentals 6,500$ 925$ -$ 925$ 14.2% -$ 5,575$ 5030 Interagency Transfers, Postage 2,000$ 1,363$ -$ 1,363$ 68.1% 90$ 547$

5040 Interagency Transfers, Telephone 7,000$ 5,985$ -$ 5,985$ 85.5% 1,200$ (185)$

5045 Interagency Transfers, Technology 12,000$ 10,063$ -$ 10,063$ 83.9% -$ 1,937$

181,305$ 141,799$ -$ 141,799$ 78.2% 26,290$ 13,216$

40,508,983$ 35,673,736$ 2,118,645$ 37,771,682$ 93.2% 2,153,165$ 563,438$

Less Personal Services (490,000)$

73,438$ Notes: The reallocation cost is an estimate.

INTERAGENCY TRANSFERS

TOTAL EXPENDITURES

Available for Reallocation

TOTAL OTHER CHARGES

TOTAL CAPITAL OUTLAY

117

LOUISIANA PUBLIC DEFENDER BOARD

DETAIL OF OTHER CHARGES

DESCRIPTION

FY 19-20

EXPENDITURE

BUDGET

YTD

EXPENDITURES

YTD

ENCUMBRANCES

PROJECTED

EXPENDITURES

EXPEND, ENCUMB,

& PROJECTED

EXPEND

AVAILABLE FOR

REALLOCATION

Administrative (less Personal Services) 940,326 626,514 148,424 40,801 815,739 124,587

District Assistance Fund -

Initial District Assistance Fund Distribution 22,488,234 22,488,234 0 500,000 22,988,234 500,000

Residual Funds 886,113 578,320 0 307,793 886,113 0

Exigency Funds (5% withholdings) 1,230,229 168,051 0 1,062,178 1,230,229 0

Total District Assistance 24,604,576 23,234,605 0 1,869,971 25,104,576 (500,000)

Budget - Contract Programs 417,465 (45,005) 45,228 0 223 417,242

Contracts -

Baton Rouge Capital Conflict 1,280,000 1,064,091 215,909 0 1,280,000 0

Capital Appeals Project 1,190,009 990,462 199,547 0 1,190,009 0

Capital Defense Project of SE Louisiana 1,280,000 1,064,091 215,909 1,280,000 0

Capital Post-Conviction Project of Louisiana (OPER) 1,260,036 1,153,896 106,140 0 1,260,036 0

Capital Post-Conviction Project of Louisiana -Citizen 90,000 90,000 0 0 90,000 0

Capital Post-Conviction Project of Louisiana - EW * 271,136 271,136 0 0 271,136 0

Capital Post-Conviction Project of Louisiana - EW Trial* 438,409 438,409 0 0 438,409 0

Innocence Project New Orleans 360,000 121,133 238,867 0 360,000 0

Louisiana Appellate Project (LAP Operations) 1,523,891 1,269,909 253,982 0 1,523,891 0

Louisiana Crisis Assistance Center 1,390,000 1,272,046 117,954 0 1,390,000 0

LA Center for Children's Rights (JRS) 460,000 383,333 76,667 0 460,000 0

Angola 5 159,675 22,245 137,430 0 159,675 0

Total Contracts 10,120,622 8,095,748 1,607,632 0 9,703,380 417,242

Auditor -LCLE Grant 50,000 41,559 8,440 0 49,999 1

Miller Montgomery 1,340,000 1,005,000 335,000 0 1,340,000 (0)

McCoy Contracts 104,227 53,376 19,149 0 72,525 31,702

DNA Testing Post-Conviction 50,000 9,204 0 40,796 50,000 0

Indigent Parent Representation 979,680 979,680 0 0 979,680 0

Total Other 2,523,907 2,088,819 362,589 40,796 2,492,204 31,703

TOTAL LA PUBLIC DEFENDER FUND - OTHR CHRGS 37,249,105 33,419,171 1,970,221 1,910,767 37,300,160 (51,055)

* These contracts were cancelled

118

Refined Model:  Solvency Projection Using ACTUAL APRIL CUF/Approps and ACTUAL APRIL Expends (plus estimates for future months' Expenditures)

INSTRUCTIONS: running expenditures projections‐‐  Each new month, enter the new month's actual CUFs/Approps in COl 3a‐d,  in Col 4 Add'tl State Funds create a running formula [= initial col 4 amt from prior mos + this months new add'tl amt]; in col 5  Est. X‐June expds##

1 2 3a 3b 4 5 5a 5b 6 7 8 9 10 11 12 13 14 15 16

District 

Date of Most Recent 

Report of Cash on 

Hand (COH) 

April CUFs & Local Approps

(Green+Also incl. local approp; Yellow=not 

transferred via formula from 

tabs‐‐ conveyyed via email)

May CUFs & Local Approps

Additional State Funds

from Capping Residual & 5% Contingency 

Funds April ‐ June (also 490K from DoA release of Admin Sal funds to 15th, 25th & 41st)

Estimated Jun 2020 Expenditure 

Data  

Estimated @1 x Mar'20 Monthly Expends

Actual Expends April

(Orange=No April Report, used 3xMarch))

Actual Expends May

Chief planned cuts in expends MAY‐Jun 2020 (b/c APRIL is accounted 

for in ACTUALs 3a) ELIMINATED FROM Formula ‐ b/c chiefs 

expect return to biz as usual

 Total March Cash on Hand (COH)

 Initial FY20  Ending FB 

IF NO NEW CUFs nor general nor Special local Approps arrive thru 

June 

Capping and Contingency Funding 

Amt needed for Solvency for ALL BUT Three 

greatest Shortfalls (15th, 22nd & 41st)

Final Ending Fund Balance June 30th AFTER Capping & Contingency Funds applied 

(Col 7)and Cuts applied (Col 9) 

No Cap/Conting llargest shortfall 15,.

Amount needed to Get District through May 31, 2020  with NO MITIGATED Expense Cuts

 (11th not yet yet actually paid for April‐covered by 42nd but 

Incl. in May

Amount needed to Get District 

through June 30, 2020  with NO MITIGATED Expense Cuts

Final Ending  June 30 FB (Col 9) can cover this 

portion or total months of total  expenditures in 

FY21 with NO MITIGATED Expense 

Cuts

ASSUMING 15, 22 & 41  funded fully thru June 30:  Additional 

Funds Needed FOR JULY 31st Total Expends with NO 

MITIGATED Expense Cuts

MAY ‐JUNE WEEK of  SHORTFALL 

WHEN CAPPING/CONTI

NGENCY FUNDING is first  NEEDED (using 3‐

mo average spending cuts)

District

1 Mar‐20 106,113                80,630  274,213  202,197  201,368  59,350  804,317  313,282 ‐    313,282 1.14 1.23  1     2 Mar‐20 16,507  28252 36,481  41,296  40,636  2,500  364,653  290,998 ‐    290,998 7.98 8.16  2     3 Mar‐20 48,536  26,314  49,439  46,827  46,740  2,000  761,983  693,827 ‐    693,827 14.03 14.23  3     4 Mar‐20 92,825  44,806  180,000  132,772  148,246  56,667  612,095  288,707 ‐    288,707 1.60 1.79  4     5 Mar‐20 40,378  ‐  57,853  51,896  ‐  9,274  219,580  150,209 ‐    150,209 2.60 2.74  5     6 Mar‐20 37,927  16,591  45,058  43,714  37,318  999  285,609  214,037 ‐    214,037 4.75 4.79  6     7 Mar‐20 9,361 4,324  33,774  11,997  12,600  17,608  58,305  13,619 ‐    13,619 0.40 20,155 0.49  7     8 Mar‐20 9,961 6,449  23,334  21,264  19,453  ‐    76,507  28,867 ‐    28,867 1.24 1.24  8     9 Mar‐20 47,580  19,452  112,406  92,830  107,315  15,399  324,781  79,262 ‐    79,262 0.71 33,145 0.74  9     10 Mar‐20 36,163  14,560  38,789  44,116  44,253  771  291,044  214,610 ‐    214,610 5.53 5.57  10  11 Mar‐20 8,221 1,129  75,848  30,551  29,111  25,589  5,752  ‐  (53) 53  0 39,937 30,551 0.00 30,551 Early April 11  12 Mar‐20 15,947  16,251  32,757  33,015  33,193  ‐    194,680  127,912 ‐    127,912 3.90 3.90  12  13 Mar‐20 6,910 1,551  84,536  31,637  35,415  27,515  2,704  3,543  1,974 ‐    1,974 16,938 31,637 0.06 29,663 Early‐Mid  May 13  14 Mar‐20 104,062                40,364  217,435  211,687  207,596  2,386  1,441,462  949,170 ‐    949,170 4.37 4.38  14  15 Mar‐20 184,614                80,530  305,419  372,686  341,026  220,031  78,000  518,365  155,186 ‐    155,186 0.42 217,500 0.45  15  16 Mar‐20 72,324  50,609  137,553  125,389  124,584  26,469  605,872  341,279 ‐    341,279 2.48 2.65  16  17 Mar‐20 37,360  21,838  83,127  83,643  74,629  4,333  293,360  111,160 ‐    111,160 1.34 1.36  17  18 Mar‐20 65,108  34,595  60,458  60,689  62,354  ‐    523,888  440,089 ‐    440,089 7.28 7.28  18  19 Mar‐20 161,245                ‐  413,392  416,241  ‐  10,166  1,408,202  739,815 ‐    739,815 1.79 1.80  19  20 Mar‐20 18,882  12,679  27,434  20,385  15,359  11,467  250,965  219,348 ‐    219,348 8.00 9.29  20  21 Mar‐20 120,917                ‐  304,715  292,653  ‐  ‐    1,206,249  729,798 ‐    729,798 2.40 2.40  21  22 Mar‐20 118,953                69,965  282,145  211,231  238,588  80,570  491,221  (51,825) 51,825  0 0.00 282,145 Very Late June 22  23 Mar‐20 60,135  21,778  98,941  99,737  88,670  11,332  292,089  86,653 ‐    86,653 0.88 12,289 0.91  23  24 Mar‐20 155,744                ‐  278,481  150,619  ‐  118,472  1,274,746  1,001,390 ‐    1,001,390 3.60 4.19  24  25 Mar‐20 9,114 4,070  57,921  44,843  28,333  29,115  6,000  58,835  27,649 ‐    27,649 0.62 17,194 0.65  25  26 Mar‐20 54,250  22,544  156,491  155,457  164,752  410  821,597  421,690 ‐    421,690 2.69 2.70  26  27 Mar‐20 41,371  27,394  92,033  93,672  87,636  ‐    386,611  182,036 ‐    182,036 1.98 1.98  27  28 Mar‐20 6,294 1,395  20,439  14,508  13,252  3,532  91,426  50,915 ‐    50,915 2.49 2.64  28  29 Mar‐20 58,588  98,771  69,701  65,019  69,800  ‐    617,767  570,605 ‐    570,605 8.19 8.19  29  30 Mar‐20 54,807  35,189  70,883  66,802  43,359  7,415  231,651  140,605 ‐    140,605 1.98 2.06  30  31 Mar‐20 39,058  25,653  52,246  57,165  53,067  3,667  391,028  293,260 ‐    293,260 5.61 5.75  31  32 Mar‐20 62,036  75,706  116,150  109,823  100,885  3,133  759,937  570,822 ‐    570,822 4.91 4.96  32  33 Mar‐20 16,256  8,398  18,961  26,584  20,239  ‐    147,981  106,852 ‐    106,852 5.64 5.64  33  34 Mar‐20 6,127 3,994  1,118  43,046  36,609  27,023  4,292  87,064  (8,375) 8,375  0 1,118 0.00 43,046 Mid June 34  35 Mar‐20 9,775 6,193  4,025  21,901  20,890  20,923  7,671  35,550  (8,171) 8,171  0 4,025 0.00 21,901 Late June 35  36 Mar‐20 23,156 16,050  31,561  29,185  28,954  ‐    98,102  47,608 ‐    47,608 1.51 1.51  36  37 Mar‐20 ‐  3,065  36,076  18,008  13,433  1,750  1,983  18,409  24,360 ‐    24,360 10,400 (10,400) 1.35 Early‐Mid May 37  38 Mar‐20 7,609 6,879  10,165  5,416  5,110  ‐    225,416  219,214 ‐    219,214 21.57 21.57  38  39 Mar‐20 ‐  ‐  11,351  11,171  7,951  3,315  47,038  16,565 ‐    16,565 1.46 1.62  39  40 Mar‐20 62,526  27,363  74,718  66,711  52,432  16,994  350,542  246,570 ‐    246,570 3.30 3.57  40  41 Mar‐20 131,079                ‐  360,299  663,721  648,615  ‐  98,891  928,788  107,830 ‐    107,830 0.16 555,892 Very Late June 41  42 Mar‐20 23,154  12,799  33,732  32,447  28,013  6,444  496,148  437,909 ‐    437,909 12.98 13.86  42  

2,180,974             925,242                   4,281,587.88  68,424  124,206  1,263,481        

Total Capping  + $307,793 (68,424)             998,275          998,275 5% Contingency Funds  $1,193,629

265,206           

$1,066,699490,519$  

LPDB Admin Salary for unfilled staff positon

  LPDB Solvency Projection THRU JULY with SOME April  2020 CUFs and assuming NO NEW CUFs May‐July  and KEEPING CUTS IN PLACE THRU JULY (Incomplete April Data)(Note: As new CUFs/Approp data arrive we enter April in  Col 3a, adding Col 3b for May & 3c for June )

STEP ONE STEP TWO STEP THREE STEP 4

Running total of cap/conting 

distributions deducted from total to cover shortfalls (green, bottom Col 7)

Total Capping + Contingency Funds needed  to cover all except  3 largest 

shortfalls (15th, 22nd & 41st)

July Total NeededPotential Shortfall All Districts in 

red before Capping and Contingency Funds applied

Capping + Contingency Funds Remaining to cover 

15th District

Remainder at 6/30/20Available Tota (inl. 

$490K Admin unfilled Sal)l to Cover Shortfalls MINUS running total cap/conting distributions (bottom col 4 to left)

Additional July Special Appropriation Need 

119

HB1 FY21 DAF at $31M per the current FY20 Formula

District

Col 1Pro rata % of the Total State Funding Needed by Each District (districts with surplus local revenues after total expenditures not included in 

Distribution)

Col 2DAF Amount from

$31M DAF Pro Rata based on % of total

statewide need in Col 1

Col 3Operating Balance

(Revs, Spenddown and DAF minus Expends) ASSUMES

71% CUFs in FY21

Col 4Estimating FY21 Ending FB (after depleting or accruing

FB)

Col 5% of accrual total among

accruers

Col 6Solveny Modification

Decrease NEEDED

Col 5Solveny

Modification Decrease availabe

Col 8Solvency Modification Increase

Col 9Final DAF BEFORE

enahancements in Cols. 6 & 7

Col 10Final FY21 DAF after capping

Col 11Final FY20 Ending

fund balance assuming 71%

CUFs

Col 12Est. FY20 Ending FB as % of Total Annual Expends

1          7.8% 2,489,454  444,485 722,992 11.1% 288,138 288,138 2,201,316  2,201,316  434,854 14%

2          1.0% 314,243  90,710 347,698 2.3% 58,803 58,803 255,440  255,440  288,895 56%

3          0.6% 198,998  361,930 667,755 9.1% 234,622 198,998 ‐  ‐  468,757 77%

4          4.6% 1,468,812  97,904 423,385 2.5% 63,466 63,466 1,405,346  1,405,346  359,918 17%

5          0.7% 212,278  (95,027) 15,878 212,278  212,278  15,878 3%

6          0.5% 166,105  (110,341) 81,362 166,105  166,105  81,362 14%

7          0.7% 232,681  (97,583) (74,247) 74,247 306,928  306,928  0 0%

8          0.5% 162,720  (79,657) (61,120) 61,120 223,841  223,841  0 0%

9          3.7% 1,172,397  348,619 434,134 8.7% 225,993 225,993 946,404  946,404  208,142 17%

10        0.9% 285,034  51,648 258,703 1.3% 33,481 33,481 251,553  251,553  225,223 46%

11        1.0% 316,706  (18,543) (18,543) 18,543 335,249  335,249  0 0%

12        1.2% 374,611  147,040 259,137 3.7% 95,319 95,319 279,292  279,292  163,818 41%

13        0.4% 131,963  (183,968) (183,968) 183,968 315,931  315,931  0 0%

14        5.6% 1,783,873  242,889 1,146,627 6.1% 157,453 157,453 1,626,420  1,626,420  989,174 38%

15        6.9% 2,196,173  (429,822) (351,822) 351,822 2,547,995  2,383,436  (164,559) ‐4%

16        4.0% 1,261,485  123,475 454,113 3.1% 80,043 80,043 1,181,443  1,181,443  374,071 21%

17        1.7% 532,786  (59,837) 29,653 (29,653) 503,133  503,133  0 0%

18        1.0% 331,626  76,621 470,518 1.9% 49,669 49,669 281,957  281,957  420,849 53%

19        7.5% 2,383,436  (253,817) 92,938 2,383,436  2,383,436  92,938 2%

20        0.5% 146,687  (65,974) 148,637 146,687  146,687  148,637 35%

21        10.7% 3,381,888  1,193,712 1,618,795 29.9% 773,826 773,826 2,608,062  2,383,436  620,343 18%

22        4.6% 1,470,185  (484,531) (488,738) 488,738 1,958,923  1,958,923  0 0%

23        2.3% 735,257  11,540 88,807 735,257  735,257  88,807 7%

24        4.5% 1,424,126  (291,121) 668,732 1,424,126  1,424,126  668,732 19%

25        0.3% 83,510  (175,060) (169,060) 169,060 252,570  252,570  0 0%

26        5.2% 1,661,115  272,858 681,085 6.8% 176,880 176,880 1,484,235  1,484,235  504,205 26%

27        1.8% 566,859  (66,670) 83,575 566,859  566,859  83,575 8%

28        0.5% 145,534  (17,700) 31,697 145,534  145,534  31,697 16%

29        0.8% 257,010  (117,149) 354,784 257,010  257,010  354,784 35%

30        1.3% 397,811  (37,868) 54,853 397,811  397,811  54,853 7%

31        1.4% 457,267  96,349 372,110 2.4% 62,459 62,459 394,808  394,808  309,651 47%

32        2.7% 865,556  156,972 643,088 3.9% 101,757 101,757 763,799  763,799  541,331 43%

33        0.1% 43,057  (90,632) 9,099 43,057  43,057  9,099 3%

34        1.1% 345,347  (110,110) (110,110) 110,110 455,457  455,457  0 0%

35        0.5% 173,043  (38,298) (38,298) 38,298 211,341  211,341  0 0%

36        0.3% 110,708  (102,530) (73,578) 73,578 184,286  184,286  0 0%

37        0.4% 120,001  (69,747) (69,747) 69,747 189,748  189,748  0 0%

38        0.0% 4,791  158,264 199,513 4.0% 102,595 4,791 ‐  ‐  194,723 236%

39        0.1% 42,331  (83,999) (64,203) 64,203 106,533  106,533  0 0%

40        0.4% 113,117  (307,780) (76,871) 76,871 189,987  189,987  0 0%

41        9.6% 3,044,346  (1,026,926) (928,035) 928,035 3,972,381  2,383,436  (1,588,944) ‐20%

42        0.4% 116,912  125,331 349,161 3.1% 81,246 81,246 35,666  35,666  267,915 60%100% 100.0% 2,585,749   2,452,321   2,678,687 31,948,205 29,970,07531,721,839   3,988,805    (2,585,749)   133,428  

16  Districts' collective Accruals Accruals

Capping Residual (15th, 21st &41st)

1,751,763  (1,753,503)

Shortfalls

(1,588,944)                 

Actual Pub Def Fund 70% dedic. To DAF 95% DAF 

47,702,013 33,391,409 31,721,839

14,310,604 30% for LPDB‐side (admin, programs)

1,669,570 remains for 5% Continigency Fund

 16 districts' Collective Shortfall before solvency modification 

120

HB1 FY21 DAF at $35M per the Current FY20 Formula

District

Col 1Pro rata % of the Total State Funding Needed by Each District (districts with surplus local revenues after total expenditures not included in 

Distribution)

Col 2DAF Amount from

$31M DAF Pro Rata based on % of total

statewide need in Col 1

Col 3Operating Balance

(Revs, Spenddown and DAF minus Expends) ASSUMES

71% CUFs in FY21

Col 4Estimating FY21 Ending FB (after depleting or accruing

FB)

Col 5% of accrual total among

accruers

Col 6Solveny Modification

Decrease NEEDED

Col 5Solveny

Modification Decrease availabe

Col 8Solvency Modification Increase

Col 9Final DAF BEFORE capping

Col 10Final FY21 DAF after capping

Col 11Final FY20 Ending

fund balance assuming 71%

CUFs

Col 12Est. FY20 Ending FB as % of Total Annual Expends

1          7.8% 2,682,694  637,725 916,232 12.0% 245,961 245,961 2,436,733  2,436,733  670,271 21%

2          1.0% 338,635  115,102 372,090 2.2% 44,393 44,393 294,242  294,242  327,697 64%

3          0.6% 214,445  377,377 683,202 7.1% 145,549 145,549 68,896  68,896  537,654 88%

4          4.6% 1,582,826  211,918 537,399 4.0% 81,734 81,734 1,501,092  1,501,092  455,665 21%

5          0.7% 228,756  (78,550) 32,355 228,756  228,756  32,355 6%

6          0.5% 178,999  (97,448) 94,256 178,999  178,999  94,256 16%

7          0.7% 250,743  (79,521) (56,186) 56,186 306,928  306,928  0 0%

8          0.5% 175,351  (67,026) (48,489) 48,489 223,841  223,841  0 0%

9          3.7% 1,263,402  439,624 525,140 8.3% 169,557 169,557 1,093,846  1,093,846  355,583 29%

10        0.9% 307,159  73,773 280,829 1.4% 28,453 28,453 278,706  278,706  252,376 51%

11        1.0% 341,290  6,041 6,041 0.1% 2,330 2,330 338,960  338,960  3,711 1%

12        1.2% 403,689  176,118 288,215 3.3% 67,926 67,926 335,763  335,763  220,289 55%

13        0.4% 142,206  (173,724) (173,724) 173,724 315,931  315,931  0 0%

14        5.6% 1,922,343  381,359 1,285,097 7.2% 147,084 147,084 1,775,259  1,775,259  1,138,013 44%

15        6.9% 2,366,647  (259,348) (181,348) 181,348 2,547,995  2,547,995  0 0%

16        4.0% 1,359,406  221,395 552,034 4.2% 85,389 85,389 1,274,017  1,274,017  466,645 26%

17        1.7% 574,142  (18,481) 71,009 574,142  574,142  71,009 8%

18        1.0% 357,368  102,363 496,260 1.9% 39,480 39,480 317,888  317,888  456,780 58%

19        7.5% 2,568,447  (68,807) 277,948 2,568,447  2,568,447  277,948 6%

20        0.5% 158,073  (54,588) 160,024 158,073  158,073  160,024 37%

21        10.7% 3,644,402  1,456,225 1,881,308 27.4% 561,644 561,644 3,082,757  2,568,447  805,353 23%

22        4.6% 1,584,305  (370,410) (374,618) 374,618 1,958,923  1,958,923  0 0%

23        2.3% 792,331  68,613 145,881 1.3% 26,463 26,463 765,868  765,868  119,418 10%

24        4.5% 1,534,671  (180,575) 779,277 1,534,671  1,534,671  779,277 22%

25        0.3% 89,993  (168,577) (162,577) 162,577 252,570  252,570  0 0%

26        5.2% 1,790,057  401,799 810,027 7.6% 154,968 154,968 1,635,089  1,635,089  655,059 33%

27        1.8% 610,861  (22,669) 127,576 610,861  610,861  127,576 12%

28        0.5% 156,831  (6,403) 42,994 156,831  156,831  42,994 21%

29        0.8% 276,960  (97,199) 374,734 276,960  276,960  374,734 37%

30        1.3% 428,691  (6,988) 85,733 428,691  428,691  85,733 10%

31        1.4% 492,761  131,844 407,605 2.5% 50,850 50,850 441,911  441,911  356,754 54%

32        2.7% 932,744  224,159 710,276 4.2% 86,455 86,455 846,289  846,289  623,821 49%

33        0.1% 46,399  (87,290) 12,441 46,399  46,399  12,441 5%

34        1.1% 372,154  (83,303) (83,303) 83,303 455,457  455,457  0 0%

35        0.5% 186,475  (24,866) (24,866) 24,866 211,341  211,341  0 0%

36        0.3% 119,301  (93,936) (64,985) 64,985 184,286  184,286  0 0%

37        0.4% 129,316  (60,432) (60,432) 60,432 189,748  189,748  0 0%

38        0.0% 5,163  158,636 199,885 3.0% 61,183 5,163 ‐  ‐  194,723 236%

39        0.1% 45,616  (80,713) (60,917) 60,917 106,533  106,533  0 0%

40        0.4% 121,897  (298,999) (68,090) 68,090 189,987  189,987  0 0%

41        9.6% 3,280,658  (790,614) (691,723) 691,723 3,972,381  2,568,447  (1,403,934) ‐17%

42        0.4% 125,987  134,406 358,236 2.5% 51,838 51,838 74,149  74,149  306,398 68%100% 100.0% 2,051,258   1,995,237   2,051,258 34,240,215 32,321,97134,184,194   5,318,478    (2,051,258)  

18  Districts' collective Accruals Accruals

Capping Residual (15th, 21st & 41st)

1,862,224  (1,403,934)

Shortfalls

(1,403,934)                 

(56,021) Residuals for re‐

distribution due to cap

‐ 

Actual Pub Def Fund  47,702,013 70% of 40,351,698  dedic. To DAF 95% of 28,246,189 DAF 

Direct to DAF 7,350,315 28,246,189 26,833,879

Remainder 40,351,698 34,184,194 95% + $7.3M for July Disbursal

12,105,509 30% for LPDB‐side (admin, programs)

1,412,309 remains for 5% Continigency Fund

 1/2 of estimated July burn rate 

needed  

 13 districts' Collective Shortfall before solvency modification 

121

Change in DAF AMount from FY20 to FY21 IF HB1 Methodology is Used at 31M 35M

DISTRICT FY20 AMOUNTFY21 Amount per HB1 old formula 31M

change since last year

% change since last year

FY21 Amount per HB1 old formula 35M

change since last year

% change since last year

1 1,689,589 2,201,316 511,727 30.3% 2,436,733         747,144 44.2%2 0 255,440 255,440 294,242            294,2423 0 0 0 68,896               68,8964 1,088,057 1,405,346 317,289 29.2% 1,501,092         413,036 38.0%5 261,118 212,278 (48,840) ‐18.7% 228,756            (32,363) ‐12.4%6 198,599 166,105 (32,494) ‐16.4% 178,999            (19,601) ‐9.9%7 260,862 306,928 46,067 17.7% 306,928            46,067 17.7%8 108,301 223,841 115,539 106.7% 223,841            115,539 106.7%9 548,271 946,404 398,133 72.6% 1,093,846         545,575 99.5%10 130,222 251,553 121,332 93.2% 278,706            148,485 114.0%11 311,950 335,249 23,299 7.5% 338,960            27,010 8.7%12 158,376 279,292 120,916 76.3% 335,763            177,387 112.0%13 213,997 315,931 101,934 47.6% 315,931            101,934 47.6%14 575,824 1,626,420 1,050,596 182.5% 1,775,259         1,199,435 208.3%15 1,796,675 2,383,436 586,761 32.7% 2,547,995         751,320 41.8%16 999,657 1,181,443 181,786 18.2% 1,274,017         274,360 27.4%17 426,736 503,133 76,397 17.9% 574,142            147,406 34.5%18 155,999 281,957 125,958 80.7% 317,888            161,889 103.8%19 2,637,320 2,383,436 (253,884) ‐9.6% 2,568,447         (68,874) ‐2.6%20 0 146,687 146,687 158,073            158,07321 1,715,187 2,383,436 668,249 39.0% 2,568,447         853,260 49.7%22 1,242,450 1,958,923 716,473 57.7% 1,958,923         716,473 57.7%23 572,310 735,257 162,947 28.5% 765,868            193,558 33.8%24 943,211 1,424,126 480,915 51.0% 1,534,671         591,460 62.7%25 211,428 252,570 41,142 19.5% 252,570            41,142 19.5%26 927,810 1,484,235 556,425 60.0% 1,635,089         707,279 76.2%27 484,349 566,859 82,510 17.0% 610,861            126,512 26.1%28 142,399 145,534 3,135 2.2% 156,831            14,432 10.1%29 229,549 257,010 27,461 12.0% 276,960            47,411 20.7%30 137,616 397,811 260,195 189.1% 428,691            291,074 211.5%31 333,243 394,808 61,565 18.5% 441,911            108,668 32.6%32 521,817 763,799 241,982 46.4% 846,289            324,472 62.2%33 9,699 43,057 33,358 343.9% 46,399               36,700 378.4%34 151,317 455,457 304,140 201.0% 455,457            304,140 201.0%35 170,296 211,341 41,045 24.1% 211,341            41,045 24.1%36 150,939 184,286 33,347 22.1% 184,286            33,347 22.1%37 98,525 189,748 91,223 92.6% 189,748            91,223 92.6%38 0 0 0 ‐ 039 119,447 106,533 (12,913) ‐10.8% 106,533            (12,913) ‐10.8%40 0 189,987 189,987 189,987            189,98741 2,637,320 2,383,436 (253,884) ‐9.6% 2,568,447         (68,874) ‐2.6%42 127,768 35,666 (92,102) ‐72.1% 74,149               (53,619) ‐42.0%

$22,488,233 $29,970,075 $32,321,971

\\MAINSERVER2\RedirectedFolders\estilling\Desktop\FY21 HB1 Method 31M and 35M daF v FY20 DAF comparison 6.11.20 925pm 122

A B C D E F G H I J K L M N O P Q R S T

DistrictCY19 Expends reduced by 

10% 

Projected FY21 Revenue (assessed at 71% of CY19; 0% July, 50% Aug, 80% Sep‐

Jun)

Annual Gap between Local revenues and expenditures

Spending Tier

Min  Max DAF X

DAF Y (in orange 

where$116K DAF X amt is too high 

due to loc revenue)

DAF Z

DAF A Amt.      (includes 1.3M 5% 

Contingency Funds & still needs $67K 

more)

DAF B Amt.

TOTAL DAF BEFORE ASSESSING GROWTH/SHORTFALL (X Y Z and A)  IF Col I  in 

orange, DAF reduced by Col J

TOTALS SHORTFALL / GROWTHAFTER APPLYING  DAF  (X Y Z & A 

only)

DAF X Y Z and A after deducting growth growth (if short, deduct 

zero)

Shortfall after DAF X Y Z &A (capping OPD shortfall  at 

EBR's ‐827,067)

DAF B (incl growth deduct amt) 1,765,870

 Final DAF X Y Z A & B combined

Final INSolvency assessment

38 74,249              68,458              5,791  0 5,791             111,650        ‐  ‐ 39 135,532           23,882              111,650               1 111,650            111,650  ‐  111,650                  ‐  111,650 02 448,179           251,343           196,835               2 107,548        407,260        111,650            85,185  196,835  ‐  196,835                  ‐  196,835 03 550,485           398,596           151,889               2 111,650            40,239  151,889  ‐  151,889                  ‐  151,889 05 514,826           264,724           250,102               2  Tier 2 has 21 Districts 111,650            138,453                 250,102  ‐  250,102                  ‐  250,102 06 519,463           299,740           219,723               2 111,650            108,073                 219,723  ‐  219,723                  ‐  219,723 07 366,977           75,745              291,232               2 Avg Spending 218,595        111,650            179,582                 291,232  ‐  291,232                  ‐  291,232 08 276,792           64,240              212,552               2 111,650            100,902                 212,552  ‐  212,552                  ‐  212,552 0

10 441,876           249,718           192,158               2 111,650            80,508  192,158  ‐  192,158                  ‐  192,158 011 345,655           48,681              296,974               2 111,650            185,324                 296,974  ‐  296,974                  ‐  296,974 012 359,276           167,231           192,044               2 111,650            80,394  192,044  ‐  192,044                  ‐  192,044 013 338,654           56,251              282,403               2 111,650            170,753                 282,403  ‐  282,403                  ‐  282,403 020 365,600           170,744           194,856               2 111,650            83,206  194,856  ‐  194,856                  ‐  194,856 025 324,824           98,142              226,683               2 111,650            115,033                 226,683  ‐  226,683                  ‐  226,683 028 182,155           39,161              142,995               2 111,650            31,345  142,995  ‐  142,995                  ‐  142,995 031 575,199           275,043           300,156               2 111,650            188,506                 300,156  ‐  300,156                  ‐  300,156 033 244,504           136,956           107,548               2 107,548            0  107,548  ‐  107,548                  ‐  107,548 034 506,501           99,241              407,260               2 111,650            295,610                 407,260  ‐  407,260                  ‐  407,260 035 255,042           71,534              183,508               2 111,650            71,858  183,508  ‐  183,508                  ‐  183,508 036 365,316           192,359           172,957               2 111,650            61,307  172,957  ‐  172,957                  ‐  172,957 037 204,644           37,084              167,561               2 111,650            55,911  167,561  ‐  167,561                  ‐  167,561 042 402,895           220,429           182,466               2 111,650            70,816  182,466  ‐  182,466                  ‐  182,466 09 1,109,431        408,418           701,013               3 193,282        701,013        111,650            218,595                 370,768            701,013  ‐  701,013                  ‐  701,013 0

17 845,599           341,984           503,615               3 111,650            218,595                 173,370            503,615  ‐  503,615                  ‐  503,615 018 709,015           515,734           193,282               3 111,650            81,632  ‐  193,282  ‐  193,282                  ‐  193,282 023 1,060,626        453,252           607,374               3 Tier 3 has 8 Districts 111,650            218,595                 277,128            607,374  ‐  607,374                  ‐  607,374 027 923,774           384,323           539,451               3 Avg Spending 453,373        111,650            218,595                 209,206            539,451  ‐  539,451                  ‐  539,451 029 918,237           644,848           273,389               3 gap 111,650            161,739                 ‐  273,389  ‐  273,389                  ‐  273,389 030 750,303           387,889           362,414               3 111,650            218,595                 32,169               362,414  ‐  362,414                  ‐  362,414 032 1,131,060        545,341           585,719               3 111,650            218,595                 255,474            585,719  ‐  585,719                  ‐  585,719 040 767,399           453,301           314,098               3 111,650            202,448                 ‐  314,098  ‐  314,098                  ‐  314,098 04 1,934,444        768,161           1,166,283            4 968,181        1,321,651     111,650            218,595                 453,373            382,665  1,166,283  ‐  1,166,283               ‐  1,166,283 0

14 2,337,875        1,016,224        1,321,651            4 111,650            218,595                 453,373            538,034  1,321,651  ‐  1,321,651               ‐  1,321,651 016 1,610,954        642,773           968,181               4 Tier 4 has 4 Districts 111,650            218,595                 453,373            184,563  968,181  ‐  968,181                  ‐  968,181 026 1,760,725        556,056           1,204,669            4 Avg Gap  Spen 1,165,196     111,650            218,595                 453,373            421,051  1,204,669  ‐  1,204,669               ‐  ‐  1,204,669 01 2,853,274        1,070,191        1,783,083            5 1,410,156     1,898,177     111,650            218,595                 453,373            999,466  1,783,083  ‐  1,783,083               ‐  ‐  1,783,083 0

21 3,123,102        1,224,926        1,898,177            5 111,650            218,595                 453,373            1,114,559   1,898,177   ‐    1,898,177               ‐   ‐   1,898,177 022 2,843,239        1,166,332        1,676,907            5 Tier 5 has 4 Districts 111,650            218,595                 453,373            893,290  1,676,907  ‐  1,676,907               ‐  ‐  1,676,907 024 3,200,852        1,790,696        1,410,156            5 Avg Gap  Spen 1,692,081     111,650            218,595                 453,373            626,538  1,410,156  ‐  1,410,156               ‐  1,410,156 015 3,807,034        1,582,375        2,224,659            6 111,650            218,595                 453,373            1,321,651   2,105,269  (119,390)   2,105,269               (119,390)  (5,729)  2,099,541 (125,118)19 4,193,079        1,637,440        2,555,639            6 111,650            218,595                 453,373            1,321,651   2,105,269  (450,370)   2,105,269               (450,370)  (21,610)  2,083,660 (471,979)41 7,307,609        2,964,414        4,343,194            7 Tier 6 has 3 Districts 111,650            218,595                 453,373            1,321,651   2,105,269  (2,237,925)  2,105,269               (827,067)  (39,684)  2,065,585 (2,277,609)

Minimum 74,249              23,882              Avg Gap  Spen 2,390,149     4,573,547         6,304,939              6,305,216         9,125,120   26,308,822   (2,807,684)  26,308,822            (1,396,826)  (67,022.26)   26,241,800            Running Total 10,878,486           17,183,702       26,308,822                 

Total CY19 50,986,275     Total PDF Appropriation 40,372,000           

Miller/Mont'y 0 Non‐DAF LPDB fundstot to general  DAF 26,241,800            14,130,200 95% to general DAF 24,929,710           

5% Contingency Reserve 1,312,090              DAF X 4,573,547              DAF Y 6,304,939              DAF Z 6,305,216              DAF A  9,125,120              

Total X‐A  26,308,822           Additional DAF needed (67,022)                   this will need to come from the 35% PDF

DRAFT: 10% exp cut Tiered Funding Mechanism using Tier Average for next Tier Amounts  FIRST ADJUSTING FOR 71% LOCAL CUFs TO DEFINE ACTUAL NEED FROM STATE 6.2.20

123

1 2 3 4 5 6 7 8 9 19 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

Distric

t

Proposed Tiered FY21 Annual DAF 

Amount w 10% EXP CUT 

Initial Quarter One DAF (1/4 

annual total)

Final Q1 DAF (1/4 annual total  + add't'l DAF if needed 

Col. 11)

Remaining DAF AFTER 

Q1

April Est. of Starting FY21 FB

  Burn Rate July  

  Burn Rate Aug 

  Burn Rate Sept 

 SEPTEMBER '20 Projected  Operating Balance w/ 

Initial 1/4 DAF (untouched Starting FB) 

 Additional Break‐Even Q1 DAF 

Amount due to low summer CUFs 

  Burn Rate Oct 

  Burn Rate Nov (Dist 29 got atypical large bond 

forfeiture‐ we reduced actual to ‐10000) 

  Burn Rate Dec 

 Q2 Dec '20 Projected   DAF  for Q2 (untouched 

Starting FB;41 expends all remainder) 

 Remaining DAF AFTER Q2 

  Burn Rate Jan 

  Burn Rate Feb 

  Burn Rate Mar 

 Q3 Mar '21 Projected   DAF  (19th &42nd use 

Starting FB) 

 Q4 final remainder of 

DAF 

 FY21 Starting FB (5th used $43.00 and 19th used $104,792 of Starting FB by Dec 2020) 

  Burn Rate Apr 

  Burn Rate May 

  Burn Rate Jun 

 June 30 Ending FB (untouched Starting FB 

except 5th and 19th) Negative indicates addit'l spending cut or 

use of FB 

 Jun Ending FB (IF FB Funds are used to 

cover shortfall in preceding 

col.) 

 District 

  Fund Balance Growth/ Depletion from July 1, 2020‐June 30, 

2021 

1 1,783,083 445,771 546,233 1,236,851 278,508 (224,060) (239,165) (83,008) (100,462) 100,462 (134,589) (173,866) (150,703) 459,158 777,693 (173,463) (163,464) (191,051) 527,979 249,714 278,508 (97,087) (178,115) (109,164) (134,652) 143,856 1 (134,652)2 196,835 49,209 72,763 124,073 271,901 (36,503) (23,883) (12,377) (23,554) 23,554 (11,306) (18,477) (8,196) 37,979 86,094 (17,112) (15,448) 918 31,641 54,453 271,901 (23,961) (16,429) (14,121) (59) 271,842 2 (59)3 151,889 37,972 71,202 80,688 668,814 (45,925) (23,352) (1,925) (33,229) 33,229 (9,397) (12,427) (10,333) 32,158 48,530 (19,394) (13,607) (9,995) 42,996 5,534 668,814 (3,316) 1,403 (15,613) (11,991) 656,823 3 (11,991)4 1,166,283 291,571 352,886 813,397 325,481 (145,717) (114,159) (93,009) (61,315) 61,315 (88,684) (97,025) (105,596) 291,305 522,092 (103,052) (89,579) (96,067) 288,698 233,394 325,481 (45,235) (69,427) (82,095) 36,636 362,117 4 36,6365 250,102 62,526 96,012 154,091 110,905 (44,533) (31,245) (20,233) (33,486) 33,486 (18,142) (71,627) (25,042) 114,811 39,280 13,934 (22,769) (30,488) 39,323 (43) 110,862 (14,404) (4,749) (16,484) (35,681) 75,181 5 (35,724)6 219,723 54,931 77,238 142,485 191,703 (43,174) (21,277) (12,787) (22,307) 22,307 (14,985) (24,358) (25,877) 65,220 77,265 (21,411) (17,289) (12,445) 51,145 26,120 191,703 (9,001) (17,990) 3,503 2,632 194,336 6 2,6327 291,232 72,808 89,614 201,618 23,335 (38,904) (26,081) (24,629) (16,806) 16,806 (22,535) (26,823) (19,916) 69,274 132,344 (26,564) (22,367) (22,878) 71,809 60,534 23,335 (3,309) (22,961) (13,550) 20,715 44,051 7 20,7158 212,552 53,138 60,436 152,116 18,537 (23,051) (19,339) (18,046) (7,298) 7,298 (17,467) (15,530) (21,294) 54,290 97,825 (19,550) (14,482) (15,578) 49,610 48,215 18,537 (11,168) (16,001) (15,557) 5,489 24,026 8 5,4899 701,013 175,253 191,370 509,643 85,516 (77,584) (55,518) (58,267) (16,116) 16,116 (49,201) (104,879) (97,024) 251,103 258,540 11,805 (48,231) (60,824) 97,250 161,290 85,516 (45,483) (82,515) (35,358) (2,067) 83,449 9 (2,067)

10 192,158 48,040 65,179 126,980 207,056 (33,769) (23,587) (7,823) (17,139) 17,139 (19,616) (28,303) (23,071) 70,990 55,990 (10,405) (20,452) (18,944) 49,801 6,188 207,056 (10,774) (6,312) (9,722) (20,620) 186,436 10 (20,620)11 296,974 74,243 74,243 222,730 0 (27,532) (25,986) (17,832) 2,893 (31,942) (22,582) (25,786) 80,309 142,421 (20,183) (21,961) (27,360) 69,504 72,917 0 (19,623) (21,412) (37,627) (5,745) (5,745) 11 (5,745)12 192,044 48,011 74,123 117,921 112,097 (33,821) (21,527) (18,775) (26,112) 26,112 (9,749) 9,974 (19,265) 19,040 98,881 (16,375) (16,793) (17,287) 50,455 48,426 112,097 (16,956) (15,436) (14,218) 1,816 113,913 12 1,81613 282,403 70,601 80,063 202,340 0 (27,429) (25,810) (26,824) (9,462) 9,462 (18,328) (32,391) (15,014) 65,733 136,608 (23,880) (23,674) (22,221) 69,775 66,832 0 (26,346) (10,811) (20,873) 8,803 8,803 13 8,80314 1,321,651 330,413 416,169 905,483 903,738 (196,735) (135,212) (84,222) (85,756) 85,756 (105,813) (107,011) (117,876) 330,700 574,783 (125,673) (131,294) (50,899) 307,865 266,918 903,738 (107,269) (92,428) (102,443) (35,222) 868,516 14 (35,222)15 2,099,541 524,885 743,394 1,356,147 0 (313,701) (214,502) (215,191) (218,509) 218,509 (164,287) (174,282) (201,600) 540,169 815,978 (173,607) (129,288) (152,997) 455,893 360,085 0 (159,232) (178,662) (170,554) (148,363) (148,363) 15 (148,363)16 968,181 242,045 343,717 624,464 330,639 (114,021) (165,271) (64,425) (101,672) 101,672 (58,016) (72,689) (93,360) 224,065 400,399 (83,635) (62,857) (59,761) 206,253 194,146 330,639 (54,991) (44,770) (66,489) 27,897 358,535 16 27,89717 503,615 125,904 146,125 357,490 89,490 (70,271) (51,866) (23,987) (20,221) 20,221 (44,032) (31,419) (43,234) 118,685 238,805 (67,549) (39,826) (45,565) 152,940 85,865 89,490 (45,391) (33,714) (34,343) (27,582) 61,908 17 (27,582)18 193,282 48,320 110,537 82,744 407,390 (58,553) (34,480) (17,504) (62,217) 62,217 (21,957) (9,177) (9,977) 41,112 41,633 (17,361) (5,600) (14,077) 37,039 4,594 407,390 (2,534) 4,678 (2,468) 4,270 411,660 18 4,27019 2,083,660 520,915 745,980 1,337,680 345,771 (358,392) (199,455) (188,133) (225,065) 225,065 (197,603) (210,304) (209,725) 617,632 720,048 (266,468) (272,290) (286,082) 824,840 (104,792) 240,979 (246,507) (140,792) (209,670) (701,760) (460,781) 19 (806,552)20 194,856 48,714 61,784 133,072 217,528 (31,622) (21,435) (8,727) (13,070) 13,070 (19,950) (25,225) (12,452) 57,627 75,445 (17,959) (13,453) (4,114) 35,526 39,919 217,528 (6,241) (6,386) (5,570) 21,722 239,250 20 21,72221 1,898,177 474,544 646,860 1,251,317 425,083 (248,009) (241,842) (157,009) (172,316) 172,316 (155,473) (116,302) (183,872) 455,647 795,669 (180,152) (161,800) (32,711) 374,663 421,006 425,083 (166,654) (163,621) (102,332) (11,601) 413,482 21 (11,601)22 1,676,907 419,227 519,484 1,157,423 0 (234,041) (159,597) (125,846) (100,258) 100,258 (71,485) (169,554) (158,774) 399,813 757,610 (213,291) (160,494) (147,182) 520,966 236,644 0 (94,945) (112,794) (93,958) (65,053) (65,053) 22 (65,053)23 607,374 151,843 214,296 393,077 77,268 (93,815) (78,858) (41,623) (62,453) 62,453 (68,674) (53,567) (52,190) 174,431 218,647 (44,755) (58,178) (49,298) 152,231 66,416 77,268 (41,655) (32,765) (34,285) (42,289) 34,978 23 (42,289)24 1,410,156 352,539 565,967 844,189 959,852 (253,794) (202,745) (109,428) (213,428) 213,428 (69,508) (80,143) (117,338) 266,990 577,200 (131,488) (99,010) (103,239) 333,737 243,463 959,852 (10,962) (70,564) (69,716) 92,222 1,052,074 24 92,22225 226,683 56,671 61,326 165,356 0 (23,965) (19,232) (18,129) (4,656) 4,656 (31,537) (16,611) (15,555) 63,703 101,653 (23,438) (20,984) (31,459) 75,880 25,773 0 (18,208) (15,560) (15,846) (23,841) (23,841) 25 (23,841)26 1,204,669 301,167 369,464 835,205 408,228 (154,879) (126,951) (87,634) (68,297) 68,297 (82,946) (55,797) (107,967) 246,709 588,496 (119,267) (100,083) (67,138) 286,488 302,007 408,228 (96,511) (100,431) (93,337) 11,728 419,956 26 11,72827 539,451 134,863 169,832 369,619 150,245 (78,153) (52,977) (38,702) (34,969) 34,969 (41,890) (42,739) (45,653) 130,282 239,337 (46,273) (48,800) (53,052) 148,126 91,211 150,245 (51,207) (36,891) (39,798) (36,685) 113,560 27 (36,685)28 142,995 35,749 38,492 104,503 49,397 (14,031) (12,115) (12,346) (2,743) 2,743 (10,413) (16,619) (14,591) 41,623 62,879 (10,619) (17,376) (17,639) 45,634 17,245 49,397 (8,022) (11,403) (12,819) (14,998) 34,399 28 (14,998)29 273,389 68,347 137,157 136,233 471,933 (80,422) (40,568) (16,167) (68,809) 68,809 (10,680) (10,000) (4,499) 25,179 111,054 (11,930) (17,989) (31,908) 61,827 49,227 471,933 (11,647) (34,312) 3,710 6,978 478,911 29 6,97830 362,414 90,603 128,112 234,302 92,721 (54,499) (36,985) (36,628) (37,508) 37,508 (24,069) (62,082) (24,823) 110,974 123,328 (47,400) (36,586) (12,748) 96,734 26,594 92,721 (16,276) (25,448) (33,008) (48,138) 44,583 30 (48,138)31 300,156 75,039 83,736 216,419 275,761 (46,549) (27,239) (9,948) (8,697) 8,697 (20,470) (18,208) (34,403) 73,080 143,339 (28,011) (22,121) (22,982) 73,113 70,226 275,761 (20,203) (19,012) (15,938) 15,073 290,834 31 15,07332 585,719 146,430 214,037 371,682 486,117 (90,546) (74,591) (48,900) (67,607) 67,607 (9,216) (77,310) (51,400) 137,926 233,756 (74,589) (56,113) (52,629) 183,330 50,426 486,117 (49,211) (11,706) (34,148) (44,639) 441,478 32 (44,639)33 107,548 26,887 33,258 74,290 99,731 (15,607) (10,919) (6,733) (6,371) 6,371 (12,468) (5,386) (8,613) 26,467 47,822 (18,360) (8,840) (8,398) 35,598 12,224 99,731 (10,921) (3,073) (12,261) (14,031) 85,700 33 (14,031)34 407,260 101,815 107,616 299,644 0 (42,991) (33,001) (31,625) (5,801) 5,801 (29,930) (30,750) (46,044) 106,724 192,920 (33,850) (30,087) (31,178) 95,116 97,804 0 (28,047) (28,507) (31,234) 10,017 10,017 34 10,01735 183,508 45,877 53,883 129,625 0 (21,082) (16,666) (16,135) (8,006) 8,006 (11,656) (18,119) (16,316) 46,091 83,534 (19,672) (11,186) (12,883) 43,741 39,793 0 (10,935) (13,205) (14,923) 730 730 35 73036 172,957 43,239 64,327 108,630 28,952 (29,280) (17,773) (17,274) (21,088) 21,088 (11,810) (6,930) (10,968) 29,708 78,922 (19,950) (11,862) (1,859) 33,672 45,250 28,952 (7,742) (5,891) (15,355) 16,262 45,214 36 16,26237 167,561 41,890 45,296 122,265 0 (15,872) (21,574) (7,849) (3,405) 3,405 (14,491) (14,713) (18,211) 47,415 74,851 (14,327) (12,995) (13,482) 40,804 34,047 0 (12,089) (16,431) (27,003) (21,476) (21,476) 37 (21,476)38 0 0 0 0 207,279 (5,643) (505) (407) 5,003 (2,033) 1,599 0 0 (115) 3,533 (3,195) 0 0 207,279 1,213 (1,545) 483 151 207,430 38 15139 111,650 27,912 35,886 75,763 19,796 (19,815) (8,242) (7,830) (7,974) 7,974 (14,184) (9,011) (9,073) 32,268 43,495 (10,617) (9,420) (9,120) 29,156 14,339 19,796 (10,054) (9,766) (3,597) (9,078) 10,718 39 (9,078)40 314,098 78,524 126,686 187,411 230,909 (64,082) (43,291) (19,313) (48,162) 48,162 (21,264) (17,281) (22,139) 60,684 126,728 (38,919) (29,467) (25,863) 94,249 32,479 230,909 (10,019) (21,777) (171) 512 231,421 40 51241 2,065,585 516,396 1,438,415 627,170 0 (625,132) (503,293) (309,990) (922,019) 922,019 (376,175) (476,560) (408,418) 627,170 (633,983) (201,579) (343,852) (279,075) (861,139) 0 0 (478,890) (362,228) (350,038) (2,052,296) (2,052,296) 41 (2,052,296)42 182,466 45,616 79,940 102,526 432,278 (41,630) (21,806) (16,504) (34,323) 34,323 (17,981) (13,836) (18,042) 49,858 52,668 (17,205) (15,033) (14,689) 46,927 5,741 432,278 (10,678) (12,397) 43,887 26,554 458,832 42 26,554

26,241,800 6,560,450 9,553,138 16,688,662 2,992,688 6,694,103 6,232,335 3,867,059 (703,784) 310,206 FB Growth

(1,560,409) FB Depletionexcl. 

Depletion 41st

May +June Shortfall excl. 

41st

 DRAFT: FY21 Solvency Month by Month assuming Tiered Funding Mechanism AND UNEVEN QUARTERLY Disbursal  and 90% of CY19 Spending Levels and assuming reduced Local CUFs (July=0%, Aug=50% and Sep‐June 80%)

Total Final Q1 DAF 

Total Final Q2 DAF

Total Final Q3 DAF

Total Remainder Q4 DAF (also incl. 104K from 19th & $43 from 5th

124

A B C D E F G H I J K L M N O P Q R S T

DistrictCY19 Expends reduced by 

12.5% 

Projected FY21 Revenue 

(assessed at 71% of CY19; 0% July, 50% Aug, 80% Sep‐

Jun)

Annual Gap between Local revenues and expenditures

Spending Tier

Min  Max

DAF X(in orange 

where$107K DAF X amt is 

too high due to loc CUFs)

DAF Y (in orange 

where$116K DAF X amt is too high 

due to loc revenue)

DAF Z

DAF A Amt.      (includes SMALL AMT of 5% Contingency 

Funds )

DAF B Amt.TOTAL DAF BEFORE ASSESSING 

GROWTH/SHORTFALL (X Y Z and A)  

TOTALS SHORTFALL / GROWTHAFTER APPLYING  DAF  (X Y Z & A 

only)

DAF X Y Z and A after deducting growth growth (if short, deduct zero)

Shortfall after DAF X Y Z &A incl growth deduction 

DAF B FROM REMAINING 

CONTINGENCY FUND pro rata based on % of total Remaining DAF Needs districts 15, 19 

& 41

 Final DAF X Y Z A & B combined

Final INSolvency assessment

38 72,186              68,458              3,728  0 3,728             107,885        ‐  ‐ 39 131,767           23,882              107,885               1 107,885            107,885  ‐   107,885   ‐  107,885 02 435,729           251,343           184,386               2 100,756        393,190        107,885            76,501  184,386  ‐   184,386   ‐  184,386 03 535,194           398,596           136,598               2 107,885            28,713  136,598  ‐   136,598   ‐  136,598 05 500,526           264,724           235,802               2  Tier 2 has 21 Districts 107,885            127,917                 235,802  ‐   235,802   ‐  235,802 06 505,034           299,740           205,293               2 107,885            97,408  205,293  ‐   205,293   ‐  205,293 07 356,783           75,745              281,038               2 Avg Spending 208,055        107,885            173,153                 281,038  ‐   281,038   ‐  281,038 08 269,104           64,240              204,863               2 gap 107,885            96,978  204,863  ‐   204,863   ‐  204,863 0

10 429,602           249,718           179,884               2 107,885            71,999  179,884  ‐   179,884   ‐  179,884 011 336,053           48,681              287,372               2 107,885            179,487                 287,372  ‐   287,372   ‐  287,372 012 349,296           167,231           182,064               2 107,885            74,179  182,064  ‐   182,064   ‐  182,064 013 329,247           56,251              272,996               2 107,885            165,111                 272,996  ‐   272,996   ‐  272,996 020 355,445           170,744           184,700               2 107,885            76,815  184,700  ‐   184,700   ‐  184,700 025 315,801           98,142              217,660               2 107,885            109,775                 217,660  ‐   217,660   ‐  217,660 028 177,095           39,161              137,935               2 107,885            30,050  137,935  ‐   137,935   ‐  137,935 031 559,221           275,043           284,178               2 107,885            176,293                 284,178  ‐   284,178   ‐  284,178 033 237,712           136,956           100,756               2 100,756            ‐  100,756  ‐   100,756   ‐  100,756 034 492,431           99,241              393,190               2 107,885            285,305                 393,190  ‐   393,190   ‐  393,190 035 247,958           71,534              176,424               2 107,885            68,539  176,424  ‐   176,424   ‐  176,424 036 355,169           192,359           162,810               2 107,885            54,924  162,810  ‐   162,810   ‐  162,810 037 198,960           37,084              161,876               2 107,885            53,991  161,876  ‐   161,876   ‐  161,876 042 391,703           220,429           171,274               2 107,885            63,389  171,274  ‐   171,274   ‐  171,274 09 1,078,613        408,418           670,195               3 173,587        670,195        107,885            208,055                 354,255            670,195  ‐   670,195   ‐  670,195 0

17 822,110           341,984           480,126               3 107,885            208,055                 164,186            480,126  ‐   480,126   ‐  480,126 018 689,321           515,734           173,587               3 107,885            65,702  ‐  173,587  ‐   173,587   ‐  173,587 023 1,031,164        453,252           577,912               3 Tier 3 has 8 Districts 107,885            208,055                 261,972            577,912  ‐   577,912   ‐  577,912 027 898,113           384,323           513,791               3 Avg Spending 428,016        107,885            208,055                 197,850            513,791  ‐   513,791   ‐  513,791 029 892,731           644,848           247,883               3 gap 107,885            139,998                 ‐  247,883  ‐   247,883   ‐  247,883 030 729,461           387,889           341,572               3 107,885            208,055                 25,632               341,572  ‐   341,572   ‐  341,572 032 1,099,642        545,341           554,301               3 107,885            208,055                 238,361            554,301  ‐   554,301   ‐  554,301 040 746,082           453,301           292,781               3 107,885            184,896                 ‐  292,781  ‐   292,781   ‐  292,781 04 1,880,709        768,161           1,112,548            4 923,432        1,256,710     107,885            208,055                 428,016            368,592  1,112,548  ‐   1,112,548                  ‐  1,112,548 0

14 2,272,934        1,016,224        1,256,710            4 107,885            208,055                 428,016            512,754  1,256,710  ‐   1,256,710                  ‐  1,256,710 016 1,566,205        642,773           923,432               4 Tier 4 has 4 Districts 107,885            208,055                 428,016            179,476  923,432  ‐   923,432   ‐  923,432 026 1,711,816        556,056           1,155,760            4 Avg Gap  Spen 1,112,113     107,885            208,055                 428,016            411,804  1,155,760  ‐   1,155,760                  ‐  ‐  1,155,760 01 2,774,016        1,070,191        1,703,826            5 1,321,244     1,811,424     107,885            208,055                 428,016            959,869  1,703,826  ‐   1,703,826                  ‐  ‐  1,703,826 0

21 3,036,349        1,224,926        1,811,424            5 107,885            208,055                 428,016            1,067,467  1,811,424  ‐   1,811,424                  ‐  ‐  1,811,424 022 2,764,260        1,166,332        1,597,929            5 Tier 5 has 4 Districts 107,885            208,055                 428,016            853,972  1,597,929  ‐   1,597,929                  ‐  ‐  1,597,929 024 3,111,940        1,790,696        1,321,244            5 Avg Gap  Spen 1,608,605     107,885            208,055                 428,016            577,287  1,321,244  ‐   1,321,244                  ‐  1,321,244 015 3,701,283        1,582,375        2,118,908            6 107,885            208,055                 428,016            1,256,710  2,000,667  (118,241)   2,000,667                  (118,241)  105,594  2,106,261 (12,647)19 4,076,605        1,637,440        2,439,165            6 107,885            208,055                 428,016            1,256,710  2,000,667  (438,497)   2,000,667                  (438,497)  391,595  2,392,263 (46,902)41 7,104,619        2,964,414        4,140,205            7 Tier 6 has 3 Districts 107,885            208,055                 428,016            1,256,710  2,000,667  (2,139,538)  2,000,667                  (827,067)  738,603  2,392,263 (1,747,943)

Avg Gap  Spen 2,279,036     4,416,164         5,938,054              5,950,437         8,701,352  25,006,007   (2,696,276)  25,006,007                (1,383,805)   1,235,792.61                  25,894,792             (1,807,492)Running Total 10,354,219           16,304,656       25,006,007                  26,241,800            

Total CY19 w/125% cut 49,569,990      41st 2,739,271 capped at 2.3M 

Total PDF Appropriation 40,372,000                347,008 capping residualMiller/Mont'y 0 Non‐DAF LPDB funds

tot to general  DAF 26,241,800                14,130,200  95% to general DAF 24,929,710               

5% Contingency Reserve 1,312,090                 DAF X 4,416,164                 DAF Y 5,938,054                 DAF Z 5,950,437                 DAF A  8,701,352                 

DAF B (Incl. 5% Contingency Fu nd) 1,235,793                 Capping Residual 347,008

Total DAF X‐B 25,894,792               

DRAFT: 12.5% exp cut Tiered Funding Mechanism using Tier Average for next Tier Amounts  FIRST ADJUSTING FOR 71% LOCAL CUFs TO DEFINE ACTUAL NEED FROM STATE 5.28.20

125

A B C D E F G H I J K L M N O P Q R S T  U V W X Y Z AA AB

Distric

t

Proposed Tiered FY21 Annuall DAF 

Amount based on  12.5% 

EXPENDITURE CUT

Initial Quarter One DAF (1/4 

annual total)

Final Q1 DAF (1/4 annual total  + add't'l DAF if needed 

Col. 11)

Q2‐4 DAF (Remainder minus any additional 

DAF Needed for Sept Solvency)

April Est. of Starting FY21 FB

  Burn Rate July  

  Burn Rate Aug 

  Burn Rate Sept 

 SEPTEMBER '20 Projected  Operating Balance w/ 

reduced Rev & Exp (untouched Starting FB) 

 Additional Break‐Even Q1 DAF 

Amount due to low summer CUFs 

  Burn Rate Oct 

  Burn Rate Nov 

  Burn Rate Dec 

 Q2 Dec '20 Projected   

DAF  (untouched Starting FB) 

 Remaining DAF AFTER Q2 

  Burn Rate Jan 

  Burn Rate Feb 

  Burn Rate Mar 

 Q3 Mar '21 Projected   DAF  (untouched Starting FB) 

 Q4 FINAL DAF Amt  

(Remaining DAF AFTER Q3) 

 FY21 Starting FB (5th makes  2,744 & 18th $564 cuts or use small amt FB) 

  Burn Rate Apr 

  Burn Rate May 

  Burn Rate Jun 

 Q4 Jun '21 FINAL Balance (negative number 

requires cuts of use of FB)  

 June 30 2021 ENDING FUND BALANCE AFTER applying against Q4 Final Balance 

  Fund Balance Growth/ Depletion 

1 1,703,826 425,956 525,805 1,178,021 278,508 (217,836) (231,714) (76,254) (99,848) 99,848 (127,736) (166,623) (143,771) 438,130 739,891 (166,350) (156,599) (184,195) 507,145 232,746 278,508 (92,032) (171,928) (103,067) (134,281) 144,226 (134,281)2 184,386 46,096 69,731 114,655 271,901 (35,489) (22,867) (11,376) (23,635) 23,635 (10,277) (17,412) (7,149) 34,838 79,817 (16,054) (14,397) 1,831 28,620 51,197 271,901 (22,929) (15,436) (13,115) (284) 271,618 (284)3 136,598 34,150 67,492 69,106 668,814 (44,650) (22,137) (705) (33,343) 33,343 (8,166) (11,209) (9,110) 28,484 40,622 (18,070) (12,358) (8,759) 39,187 1,435 668,814 (2,145) 2,690 (14,093) (12,113) 656,701 (12,113)4 1,112,548 278,137 339,856 772,692 325,481 (141,669) (109,702) (88,485) (61,719) 61,719 (84,078) (92,488) (101,046) 277,612 495,080 (98,290) (85,124) (91,413) 274,826 220,254 325,481 (41,916) (64,992) (77,706) 35,641 361,121 35,6415 235,802 58,950 92,329 143,473 110,905 (43,296) (30,041) (18,991) (33,379) 33,379 (16,982) (69,041) (23,722) 109,744 33,728 14,133 (21,564) (29,042) 36,472 0 110,905 (13,107) (3,610) (15,339) (32,056) 78,849 (32,056)6 205,293 51,323 73,911 131,382 191,703 (41,975) (20,189) (11,747) (22,588) 22,588 (13,782) (22,900) (24,767) 61,448 69,934 (20,178) (16,146) (11,318) 47,642 22,292 191,703 (7,908) (16,795) 4,631 2,220 193,923 2,2207 281,038 70,260 86,832 194,206 23,335 (37,823) (25,202) (23,807) (16,573) 16,573 (21,599) (25,870) (19,183) 66,653 127,553 (25,644) (21,550) (22,034) 69,228 58,325 23,335 (3,009) (22,146) (12,966) 20,205 43,541 20,2058 204,863 51,216 58,555 146,308 18,537 (22,411) (18,738) (17,406) (7,339) 7,339 (16,784) (14,909) (20,570) 52,263 94,045 (18,847) (13,869) (14,994) 47,711 46,335 18,537 (10,637) (15,382) (14,909) 5,407 23,944 5,4079 670,195 167,549 184,401 485,795 85,516 (75,429) (53,366) (55,605) (16,852) 16,852 (46,827) (101,148) (94,186) 242,161 243,634 14,401 (45,868) (58,014) 89,481 154,152 85,516 (43,163) (79,090) (32,988) (1,089) 84,427 (1,089)

10 179,884 44,971 62,272 117,612 207,056 (32,831) (22,564) (6,877) (17,301) 17,301 (18,421) (27,017) (21,962) 67,400 50,213 (9,460) (19,428) (17,974) 46,861 3,351 207,056 (9,671) (5,254) (8,828) (20,401) 186,655 (20,401)11 287,372 71,843 71,843 215,529 0 (26,767) (25,252) (17,102) 2,721 (30,915) (21,815) (25,063) 77,793 137,736 (19,396) (21,215) (26,596) 67,207 70,529 0 (18,895) (20,655) (36,477) (5,497) (5,497) (5,497)12 182,064 45,516 71,543 110,522 112,097 (32,882) (20,721) (17,940) (26,026) 26,026 (8,942) 10,052 (18,466) 17,357 93,165 (15,448) (15,961) (16,468) 47,878 45,287 112,097 (16,131) (14,617) (13,412) 1,127 113,224 1,12713 272,996 68,249 77,750 195,246 0 (26,667) (25,005) (26,078) (9,501) 9,501 (17,530) (31,491) (14,220) 63,241 132,005 (23,067) (22,871) (21,430) 67,367 64,638 0 (25,460) (10,054) (20,124) 8,999 8,999 8,99914 1,256,710 314,178 400,158 856,553 903,738 (191,270) (129,865) (79,023) (85,980) 85,980 (100,580) (101,734) (112,092) 314,406 542,147 (120,333) (125,748) (45,463) 291,544 250,603 903,738 (101,977) (86,723) (96,914) (35,012) 868,727 (35,012)15 2,106,261 526,565 717,415 1,388,846 0 (304,987) (205,900) (206,528) (190,850) 190,850 (155,025) (165,395) (192,078) 512,498 876,348 (164,517) (120,488) (143,680) 428,686 447,662 0 (150,706) (169,933) (161,803) (34,780) (34,780) (34,780)16 923,432 230,858 331,652 591,780 330,639 (110,854) (159,713) (61,085) (100,794) 100,794 (54,557) (69,066) (89,672) 213,294 378,486 (78,864) (59,317) (56,322) 194,504 183,982 330,639 (51,856) (41,327) (62,908) 27,892 358,530 27,89217 480,126 120,032 140,375 339,752 89,490 (68,319) (49,847) (22,208) (20,343) 20,343 (41,918) (29,603) (41,335) 112,856 226,896 (64,969) (37,922) (43,486) 146,378 80,517 89,490 (43,300) (31,897) (32,487) (27,166) 62,324 (27,166)18 173,587 43,397 105,553 68,033 407,390 (56,927) (32,825) (15,802) (62,157) 62,157 (20,112) (7,531) (8,465) 36,108 31,926 (15,845) (4,079) (12,566) 32,489 0 407,390 (1,016) 6,344 (846) 4,482 411,872 4,48219 2,392,263 598,066 716,863 1,675,399 345,771 (348,437) (189,960) (178,466) (118,798) 118,798 (187,958) (201,047) (199,249) 588,254 1,087,145 (255,197) (261,551) (275,748) 792,496 294,650 1,138,267 (236,076) (131,516) (200,032) (272,974) 865,292 519,52120 184,700 46,175 59,213 125,488 217,528 (30,744) (20,599) (7,870) (13,037) 13,037 (18,915) (24,159) (11,536) 54,610 70,878 (17,025) (12,677) (3,428) 33,130 37,748 217,528 (5,731) (5,739) (4,887) 21,391 238,918 21,39121 1,811,424 452,856 623,784 1,187,640 425,083 (241,120) (233,151) (149,513) (170,928) 170,928 (147,830) (110,118) (176,233) 434,181 753,459 (172,410) (154,048) (25,093) 351,551 401,908 425,083 (159,338) (155,430) (96,115) (8,974) 416,109 (8,974)22 1,597,929 399,482 499,613 1,098,316 0 (227,540) (152,727) (119,347) (100,131) 100,131 (65,258) (162,981) (151,836) 380,075 718,241 (205,187) (153,560) (140,128) 498,876 219,365 0 (89,665) (106,574) (87,702) (64,575) (64,575) (64,575)23 577,912 144,478 206,545 371,367 77,268 (91,209) (76,021) (39,315) (62,067) 62,067 (65,674) (50,994) (49,740) 166,408 204,959 (42,331) (55,615) (46,825) 144,770 60,189 77,268 (39,162) (30,428) (32,045) (41,445) 35,823 (41,445)24 1,321,244 330,311 543,233 778,011 959,852 (246,744) (194,314) (102,175) (212,922) 212,922 (61,767) (72,413) (110,055) 244,235 533,776 (124,016) (91,949) (96,277) 312,242 221,534 959,852 (7,196) (63,376) (62,760) 88,202 1,048,054 88,20225 217,660 54,415 59,179 158,481 0 (23,300) (18,567) (17,312) (4,764) 4,764 (30,440) (15,975) (14,881) 61,296 97,186 (22,577) (20,185) (30,337) 73,099 24,087 0 (17,500) (14,894) (15,176) (23,483) (23,483) (23,483)26 1,155,760 288,940 357,034 798,726 408,228 (150,577) (122,685) (83,772) (68,094) 68,094 (78,976) (52,861) (103,585) 235,421 563,305 (114,908) (96,128) (63,226) 274,262 289,043 408,228 (92,625) (95,801) (89,542) 11,074 419,302 11,07427 513,791 128,448 163,408 350,382 150,245 (75,982) (50,843) (36,582) (34,961) 34,961 (39,757) (40,624) (43,532) 123,914 226,469 (44,097) (46,540) (50,752) 141,388 85,081 150,245 (48,866) (34,790) (37,721) (36,296) 113,949 (36,296)28 137,935 34,484 37,334 100,601 49,397 (13,641) (11,746) (11,947) (2,850) 2,850 (9,999) (16,085) (14,164) 40,248 60,353 (10,177) (16,836) (17,128) 44,140 16,212 49,397 (7,660) (10,998) (12,438) (14,883) 34,514 (14,883)29 247,883 61,971 131,034 116,849 471,933 (78,188) (38,519) (14,327) (69,063) 69,063 (8,603) 42,139 (2,626) (30,910) 147,758 (10,080) (15,939) (30,166) 56,184 91,574 471,933 (10,021) (31,846) 5,841 55,548 527,482 55,54830 341,572 85,393 123,073 218,499 92,721 (52,985) (35,327) (34,761) (37,680) 37,680 (22,255) (60,256) (23,003) 105,514 112,985 (45,573) (34,926) (10,976) 91,475 21,511 92,721 (14,606) (23,718) (31,372) (48,185) 44,536 (48,185)31 284,178 71,044 79,687 204,491 275,761 (45,256) (25,888) (8,543) (8,643) 8,643 (19,047) (16,911) (32,924) 68,882 135,609 (26,539) (20,784) (21,676) 68,999 66,610 275,761 (18,773) (17,777) (14,736) 15,324 291,084 15,32432 554,301 138,575 206,064 348,237 486,117 (88,030) (71,750) (46,284) (67,489) 67,489 (6,756) (74,523) (48,746) 130,026 218,211 (71,526) (53,164) (49,725) 174,415 43,796 486,117 (46,466) (9,219) (31,620) (43,509) 442,607 (43,509)33 100,756 25,189 31,796 68,960 99,731 (15,174) (10,393) (6,229) (6,607) 6,607 (11,765) (4,856) (8,108) 24,729 44,232 (17,554) (8,287) (7,924) 33,765 10,467 99,731 (10,256) (2,536) (11,579) (13,905) 85,826 (13,905)34 393,190 98,298 104,251 288,939 0 (41,796) (31,918) (30,536) (5,954) 5,954 (28,801) (29,625) (44,577) 103,002 185,937 (32,705) (29,029) (30,102) 91,836 94,101 0 (27,132) (27,455) (30,128) 9,386 9,386 9,38635 176,424 44,106 52,008 124,416 0 (20,497) (16,076) (15,436) (7,902) 7,902 (11,078) (17,525) (15,731) 44,334 80,082 (18,945) (10,642) (12,334) 41,922 38,160 0 (10,414) (12,649) (14,365) 732 732 73236 162,810 40,702 61,717 101,092 28,952 (28,467) (16,956) (16,294) (21,015) 21,015 (11,004) (6,157) (10,180) 27,340 73,752 (19,022) (11,060) (1,070) 31,153 42,599 28,952 (7,012) (5,098) (14,443) 16,046 44,997 16,04637 161,876 40,469 43,833 118,043 0 (15,432) (20,926) (7,475) (3,364) 3,364 (13,976) (14,244) (17,633) 45,854 72,189 (13,862) (12,549) (13,032) 39,442 32,747 0 (11,754) (15,882) (26,115) (21,003) (21,003) (21,003)38 0 0 0 0 207,279 (5,486) (378) (183) (6,047) 5,189 (1,833) 1,739 0 18 3,664 (2,941) 0 207,279 1,348 (1,326) 631 653 207,932 65339 107,885 26,971 34,787 73,098 19,796 (19,264) (7,954) (7,569) (7,816) 7,816 (13,701) (8,730) (8,788) 31,219 41,879 (10,295) (9,103) (8,836) 28,234 13,646 19,796 (9,775) (9,459) (3,383) (8,970) 10,826 (8,970)40 292,781 73,195 121,319 171,462 230,909 (62,302) (41,475) (17,542) (48,124) 48,124 (19,504) (15,508) (20,348) 55,360 116,102 (36,739) (27,537) (23,995) 88,271 27,831 230,909 (8,351) (20,073) 954 362 231,271 36241 2,392,263 598,066 1,387,709 1,004,553 0 (607,768) (487,733) (292,209) (789,644) 789,644 (360,454) (460,183) (392,481) 1,213,118 (208,565) (185,291) (327,876) (262,481) 775,648 (984,213) 0 (462,675) (345,066) (332,912) (2,124,866) (2,124,866) (2,124,866)42 171,274 42,819 77,093 94,181 432,278 (40,474) (20,961) (15,658) (34,274) 34,274 (17,084) (12,953) (17,207) 47,244 46,937 (16,310) (14,210) (13,846) 44,366 2,571 476,644 (9,867) (11,526) 45,139 26,318 502,962 70,684

25,894,792 6,473,698 9,198,049 16,696,743 2,724,351 6,920,639 9,776,104 6,694,889 3,081,215 (2,006,776) (1,943,977) (1,866,100) (2,735,637) (2,735,637) 914,895 FB Growth

(149,338) (627,907)Shortfall (excl.District 41)

FB Depletionexcl. 

Depletion 41st

DRAFT: FY21 Solvency  by Quarter assuming Tiered Funding Mechanism AND UNEVEN QUARTERLY Disbursal  and DAF based on  87.5% % of CY19 Spending Levels and assuming reduced Local CUFs to 71% (July=0%, Aug=50% and Sep‐June 80%)

Total Final Q1 DAF 

Total Final Q2 DAF

Total Final Q3 DAF

Total Final Q4 DAF

126

DISTRICT Original DAF

Distribution

Formula

Disbursal

Original FY 20

Ratio

Distribution

Needed to

Cover June

Solvency

Assuming

Return to

Normal

Spending

First Cut Distribution A

(Aggressively Cover ALL July

Expenses) Assuming No

June or July CUFs and

Return to Normal Spending

in June

Remainder

Distribution

Plan A

Total

Distribution

Plan A

First Cut Distribution B

(Cover 85% of July

Expenses) Assuming No

June or July CUFs and

Return to Normal Spending

in June

Remainder

Distribution

Plan B

Total

Distribution

Plan B

1 $1,689,589.87 0.075132173 -$ -$ 9,046.68$ 9,046.68$ -$ 33,074.26$ 33,074.26$

2 $0.00 0 -$ -$ -$ -$ -$ -$ -$

3 $0.00 0 -$ -$ -$ -$ -$ -$ -$

4 $1,088,056.64 0.048383375 -$ -$ 5,825.85$ 5,825.85$ -$ 21,299.05$ 21,299.05$

5 $261,118.38 0.011611333 -$ -$ 1,398.12$ 1,398.12$ -$ 5,111.48$ 5,111.48$

6 $198,599.35 0.008831256 -$ -$ 1,063.37$ 1,063.37$ -$ 3,887.65$ 3,887.65$

7 $260,861.65 0.011599917 -$ 20,154.92$ 1,396.75$ 21,551.67$ 15,088.78$ 5,106.45$ 20,195.23$

8 $108,301.33 0.004815911 -$ -$ 579.89$ 579.89$ -$ 2,120.03$ 2,120.03$

9 $548,270.74 0.024380338 -$ 57,688.04$ 2,935.64$ 60,623.68$ 40,827.10$ 10,732.57$ 51,559.67$

10 $130,221.67 0.005790658 -$ -$ 697.25$ 697.25$ -$ 2,549.13$ 2,549.13$

11 $311,950.01 0.013871699 52.93$ 30,551.19$ 1,670.29$ 32,274.41$ 25,968.51$ 6,106.52$ 32,127.96$

12 $158,375.89 0.007042611 -$ -$ 848.00$ 848.00$ -$ 3,100.26$ 3,100.26$

13 $213,996.85 0.009515947 -$ 29,663.08$ 1,145.82$ 30,808.90$ 24,917.57$ 4,189.06$ 29,106.63$

14 $575,823.92 0.025605565 -$ -$ 3,083.17$ 3,083.17$ -$ 11,271.94$ 11,271.94$

15 $1,796,675.05 0.079894005 -$ 217,500.42$ 9,620.06$ 227,120.48$ 161,597.52$ 35,170.49$ 196,768.01$

16 $999,657.09 0.04445245 -$ -$ 5,352.53$ 5,352.53$ -$ 19,568.61$ 19,568.61$

17 $426,735.85 0.018975961 -$ -$ 2,284.90$ 2,284.90$ -$ 8,353.49$ 8,353.49$

18 $155,999.06 0.006936919 -$ -$ 835.28$ 835.28$ -$ 3,053.73$ 3,053.73$

19 $2,637,320.42 0.11727557 -$ 86,969.30$ 14,121.18$ 101,090.48$ 24,960.50$ 51,626.39$ 76,586.89$

20 $0.00 0 -$ -$ -$ -$ -$ -$ -$

21 $1,715,186.91 0.076270415 -$ -$ 9,183.74$ 9,183.74$ -$ 33,575.33$ 33,575.33$

22 $1,242,450.16 0.055248899 51,825.45$ 282,144.95$ 6,652.53$ 340,622.93$ 239,823.21$ 24,321.36$ 315,970.01$

23 $572,309.99 0.025449308 -$ 12,288.63$ 3,064.36$ 15,352.99$ -$ 11,203.15$ 11,203.15$

24 $943,210.86 0.041942416 -$ -$ 5,050.30$ 5,050.30$ -$ 18,463.65$ 18,463.65$

25 $211,427.75 0.009401705 -$ 17,194.08$ 1,132.06$ 18,326.14$ 10,467.63$ 4,138.77$ 14,606.40$

26 $927,810.30 0.041257589 -$ -$ 4,967.84$ 4,967.84$ -$ 18,162.18$ 18,162.18$

27 $484,348.86 0.021537879 -$ -$ 2,593.38$ 2,593.38$ -$ 9,481.28$ 9,481.28$

28 $142,399.21 0.006332165 -$ -$ 762.46$ 762.46$ -$ 2,787.51$ 2,787.51$

29 $229,548.59 0.010207498 -$ -$ 1,229.09$ 1,229.09$ -$ 4,493.49$ 4,493.49$

30 $137,616.14 0.006119473 -$ -$ 736.85$ 736.85$ -$ 2,693.88$ 2,693.88$

31 $333,242.61 0.014818532 -$ -$ 1,784.30$ 1,784.30$ -$ 6,523.33$ 6,523.33$

32 $521,817.30 0.023204014 -$ -$ 2,794.00$ 2,794.00$ -$ 10,214.74$ 10,214.74$

33 $9,698.73 0.00043128 -$ -$ 51.93$ 51.93$ -$ 189.86$ 189.86$

34 $151,316.89 0.006728714 28,391.85$ 43,045.94$ 810.21$ 72,248.00$ 36,589.05$ 2,962.08$ 67,942.98$

35 $170,296.20 0.00757268 8,170.54$ 21,901.33$ 911.83$ 30,983.70$ 18,616.13$ 3,333.60$ 30,120.27$

36 $150,938.82 0.006711902 -$ -$ 808.18$ 808.18$ -$ 2,954.68$ 2,954.68$

37 $98,525.24 0.004381191 -$ -$ 527.54$ 527.54$ -$ 1,928.66$ 1,928.66$

38 $0.00 0 -$ -$ -$ -$ -$ -$ -$

39 $119,446.84 0.005311526 -$ -$ 639.56$ 639.56$ -$ 2,338.21$ 2,338.21$

40 $0.00 0 -$ -$ -$ -$ -$ -$ -$

41 $2,637,320.42 0.11727557 -$ 539,613.10$ 14,121.18$ 553,734.28$ 440,054.89$ 51,626.39$ 491,681.28$

42 $127,768.13 0.005681555 -$ -$ 684.12$ 684.12$ -$ 2,501.10$ 2,501.10$

88440.77 1,358,714.98$ 120,410.25$ 1,567,566.00$ 1,038,910.90$ 440,214.33$ 1,567,566.00$

Amount Available

$1,567,566

127

Professional Contracts FY 19 Actual FY 20 FINALFY21

Recommendation

Brian Buel 1,800$ 1,800$ 1,800

David Newhouse 2,000$ 2,000$ 2,000

Don Dovie 4,200$ 7,200$ 7,200

Stone Pigman Walther Wittmann*

75,000$ 38,902$

50,000John Holdridge 25,000$ 25,000$ 0Angola 5 - CAP* 107,673$ 91,915$ 89,410

Angola 5 - CPCPL* 125,288$ 67,760$ 48,019TOTALS 340,961$ 234,577$ 198,429

*Carry forward moniesfrom prior yrs

FY20 Professional and Consulting Contracts

128

129

130

131

132

133

134