15-16 Budget Adoption

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May 27, 2015

MEMORANDUM

TO: District Superintendents and Business Managers

FROM: Lynette Kerr, Chief Business Official~

SUBJECT: 2015-2016 FINAL BUDGET ADOPTION

INSTRUCTIONS

Enclosed are the following materials as well as some final budget instructions:

l, Statewide Criteria and Standards Summary review documents. 2. Annual Financial and Budget Adoption Reports for all your funds. 3. Certification of Adopted Budget.

Criteria and Standards E.C. 42127 states that each district must develop their budget in accordance with the state-adopted Criteria and Standards, make the budget documents available for public inspection and report to the board that all requirements have been met.

The Criteria and Standards review process is based upon compliance with the various criteria and specific standards adopted by the state for the budget development process. If, during the completion of the summary review documents, the district does not meet the state variance for specific criteria, a detailed explanation must be provided. The Budget Certification (form CB in the SACS Software document) displays the summary results of the criteria and standards review, and any required explanations are included on the criteria and standards document.

2015-16 School District Certification (Form CB) Please note that a district must adopt a Local Control Accountability Plan (LCAP) prior to adopting a budget. As part of the certification for budget adoption, the district is required to certify that the budget "includes the expenditures necessary to implement the Local Control and Accountability Plan or annual update to the LCAP that will be effective for the budget year".

There is a new element to the certification this year related to the Education Code 42127 which states that if a district adopts a budget with a combined assigned and unassigned ending fund balance above the State Board of Education minimum recommended reserve for economic uncertainties, the district's pnblic hearing for budget adoption must include a "a statement of the reasons that substantiates the need for assigned and unassigned ending fund balance in excess of the minimum reserve standard for economic uncertainties".

W:\Ad111inistration Share\Tickler\2015-16\Adoption lnstructions 2015-2016.docx

"Committed to Excellence in Leadership and Service"

District Superintendents and Business Managers May 27, 2015 Page 2

We have provided an attachment, Balances in Excess of Minimum Reserve Requirements, to assist you in meeting this requirement. The document is included to provide the district with the correct balances that are required to be addressed, but the information can be presented at the public hearing in any format the district deems appropriate. Based on discussions with Department of Education staff, it is our understanding this requirement only applies to the actual "budget" being adopted, or 2015-16.

We are aware that School Services of California has indicated this requirement is for both the 2015-16 and the two subsequent year budgets and districts may choose to report on all three years. Please be aware that if a district is not able to certify compliance with the requirements of sub paragraphs {B) and (C) of paragraph (2) of subdivision (a) of Education Code Section 42127 the county office will not be able to approve the budget.

Budget Adoption Documents We have prepared the necessary summary review documents based upon information supplied by the district. This report was prepared using financial information as extracted by the state software and explanations as supplied by district staff. Please review the documents for propriety, and confim1 their accuracy.

We have printed Budget Adoption Reports for all of your funds. Your current working budget for 2014-2015 was used for the estimated actual data, while the budget year data for 2015-2016, 2016-2017 and 2017-2018 came from your development budget.

Form CC Certification This form is an annual certification from your district to the County Office of Education regarding any unfunded liabilities for workers' compensation claims.

Our member districts will be self-insured through the North Coast Insurance Group for 2015-2016. Therefore, please note that we have completed the form for you by checking the box indicating you are self-insured for workers' compensation claims through a JPA. We have also included the following information: "Permissively self-insured through North Coast Schools Insurance Group." The JPA will report any information regarding unfunded liability to your Board during 2015-2016.

Please send us your Certification of Adopted Budget form with original signature within 5 days of the board adoption of your 2015-2016 Budget, or July 1, 2015, whichever is earlier. Additionally, please include a copy of all revisions made to your Criteria and Standards review documents, if any.

If you have any questions, please feel free to call Jennifer Kiffat 445-7060 or me at 445-7066.

LK:jk

Enclosures

W:\Ad1ninistration Share\Tickler\2015~ 16\Adoption Instructions 20l5M2016.docx

Humboldt County Office of Education

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In order for our office to be certain that the 2015-2016 adopted budget in the financial system equals the Budget Adoption Report as adopted by the board, we request that you complete the following and return it to Thor Arwood, in the Business Office, with a copy of your Budget Adoption Report, after board adoption.

__ There were no changes to the Budget Adoption Report as originally prepared.

__ Attached is the adopted budget for our district. Changes were made at the time of adoption. These changes are indicated in red on the attached Budget Adoption Report and have been entered into the financial system in the computer. A budget summary report is enclosed which equals the attached Budget Adoption Report.

SIGNED: ----------------District Superintendent or Business Manager

School District

Date

\V:\Administration Share\Tickler\2015-16\Adoption Instructions 2015-2016.docx

A.

B.

c.

D,

E.

F.

G.

District: Fortuna Elementary

CDS#: ~7~68~0~2~~~~~~~~~~~~~~~~

Adopted Budget 2015-16 Budget Attachment

Balances In Excess of Minimum Reserve Requirements

Reasons for Assigned and Unassigned Ending Fund Balances in Excess of Minimum Recommended Reserves

Combined Assigned and Unassigned/unappropriated Fund Balances:

Form Fund Fo"m Object 2015-16 Budget

01 General Fund:

Assigned 9780 $843,853

Reserve for Economic Uncertainties 9789 $268,435

Unassigned/Unappropriated 9790 $0

17 Special Reserve Fund:

Reserve for Economic Uncer:aintles 9789 $1,303,539

Unassigned/Unappropriated 9790 $0

Total Assigned/Unassigned Ending Fund Balances $2,415,827

District's Standard Reserve:

Form Criteria and Standards Review Criterion 2015-16 Budget

District Standard Reserve Level lOB-4 3%

District Minimum Reserve for Economic Uncertainties 106-7 $364,756

Assigned and Unassigned Ending Fund Balances in Excess of Minimum Reserve Standard

Fund Object 2015-16 Budget

01 Assigned 9780 $843,853

01/17 Reserve for Economic Uncertainties 9789-90 $1,571,974

Total Assigned/Unassigned Endlng Fund Balances $2,415,827

Balance Required to Substantiate Need (C minus B) $2,051,071

Educatlon Code Section 42127(a)(2)(B) requires a statement of the reasons that substantiates the need for assigned and

unassigned ending fund balances in excess of the minimum reserve standard for economic uncertainties for each fiscal year

identified Jn the budget.

Reasons for Fund Balances in Excess of Minimum Reserve for Economic Uncertainties Assigned Ending Fund Balances Fund 01 Description Amount Description of Need

These funds are used to employee our School Nurse as well as Health Aides. This year we Medi-Cal Unrestricted Reimbursement $134,862 received a large one-time deposit of funds which we will use in the future.

.

After School Program $137,073 These funds are from parent donations and are used· to enhance our ASES program. These funds are from local donations and are mainly used by Kay Chapman for homeless and

Kay's Kids $4,830 foster youth,

Music $7,854 This ls a fund made up of local donations for our music programs.

These funds are being held as a rainy day fund for the former categorical programs that are still Flexibility from Categorical Programs $251,251 district priorities such as GATE, Instructional Materials, and School and Library Improvements.

Gifted & Talented Education $67,325 This former categorical program is still a District priority.

Instructional Materlals $195,138 These funds are needed to purchase textbooks in the future.

Lottery $45,520 These funds are used for purchasing supplies, textbooks, computers and for student field trips.

Designated for Economic Uncertainties Amount Description of Need In the event of another downturn in the economy and/or the State of California issuing more

Fund 01 Total available reserve balance over the Reserve $1,207,218

revenue deferrals, cash flow Is an important factor in the district's budget. By limiting the district and 17 Standard to a 3% reserve level we could possibly only cover our payroll and other expenditures for two

months before running out of money and being unable to meet our obligations. Total Substantiated Balance (Sum of E & F) Amount

Total assigned and designated fo' economic uncertainties above the Reserve standard $2,051,071 Balance should equal D above

Fortuna Elementary Humboldt County

July 1 Budget FINANCIAL REPORTS

2015-16 Budget School District Certification

12 76802 0000000 Form CB

ANNUAL BUDGET REPORT: July 1, 2015 Budget Adoption

Insert "X" in applicable boxes:

D This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and 52062.

D If the budget includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties, at its public hearing, the school district complied with the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section 42127.

Budget available for inspection at: Public Hearing:

Place: Place: --------------- -------------Date: ______________ _

Signed: ______________ _

Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: ---------------

Title: ---------------

Date: ____________ _ Time: ____________ _

Telephone: ____________ _

E-mail: ____________ _

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed.

CRITERIA AND STANDARDS Met 1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than the

standard for the prior fiscal year, or two or more of the previous three x fiscal years.

California Dept of Education

Not Met

SACS Financial Reporting Software "2015.1.0 File: cb (Rev 04/15/2015) Page 1 of 4 Printed: 6/5/2015 12:03 PM




12 76802 0000000 Form CB

Not CRITERIA AND STANDARDS (continued) Met Met

2 Enrollment

3 ADA to Enrollment

4 Local Control Funding Formula (LCFF)

5 Salaries and Benefits

6a Other Revenues

6b Other Expenditures

7 Ongoing and Major Maintenance Account

8 Deficit Spending

9 Fund Balance

10 Reserves

SUPPLEMENTAL INFORMATION S1 Contingent Liabilities

S2 Using One-time Revenues to Fund Ongoing Expenditures

S3 Using Ongoing Revenues to Fund One-time Expenditures

S4 Contingent Revenues

S5 Contributions

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie: cb (Rev 04/15/2015)

Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal x years.

Projected second period (P-2) ADA to enrollment ratio is consistent with x historical ratios for the budget and two subsequent fiscal years.

Projected change in LCFF is within the standard for the budget and two subsequent fiscal years. x Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years.

x

Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years.

x

Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget x and two subsequent fiscal years.

If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget.

x

Unrestricted deficit spending, if any, has not exceeded the standard x for two or more of the last three fiscal years.

Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last x three fiscal years.

Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years.

x

No Yes Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the x budget?

Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with x one-time resources?

Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues? x

Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special

x legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two x subsequent fiscal years?

Page2 of4 Printed: 6/5/2015 12:03 PM

'




12 76B02 0000000 Form CB

SUPPLEMENTAL INFORMATION (continued\ No Yes S6 Long-term Commitments

S7a Postemployment Benefits Other than Pensions

S7b Other Self-insurance Benefits

SB Status of Labor

Agreements

S9 Local Control and Accountability Plan (LCAP)

S10 LCAP Expenditures

ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow

A2 Independent Position Control

A3 Declining Enrollment

A4 New Charter Schools Impacting District Enrollment

AS Salary Increases Exceed COLA

California Dept of Education SACS Financial Reporting Software~ 2015.1,0 File: cb (Rev 04/15/2015)

Does the district have long-term (multiyear) commitments or debt agreements? x . If yes, have annual payments for the budget or two subsequent

fiscal years increased over prior year's (2014-15) annual x payment?

Does the district provide postemployment benefits other than pensions (OPEB)? x . If yes, are they lifetime benefits? x . If yes, do benefits continue beyond age 65? x . If yes, are benefits funded by pay-as-you-go? x Does the district provide other self-insurance benefits (e.g., workers' compensation)? x Are salary and benefit negotiations still open for: . Certificated? (Section SBA, Line 1) x . Classified? (Section SBB, Line 1) x . ManagemenUsupervisor/confidential? (Section SBC, Line 1) x . Did or will the school district's governing board adopt an LCAP or

approve an update to the LCAP effective for the budget year? x . Approval date for adoption of the LCAP or approval of an update

to the LCAP: Jun 17, 2015

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update x Template, Section 3: Actions, Services, and Expenditures?

No Yes Do cash flow projections show that the district will end the budget x year with a negative cash balance in the general fund?

Is personnel position control independent from the payroll system? x Is enrollment decreasing in both the prior fiscal year and budget x year?

Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior fiscal year or x budget year?

Has the district entered into a bargaining agreement where any of the budget or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state x funded cost-of-living adjustment?

Page 3 of4 Printed: 6/5/2015 12:03 PM




12 76802 0000000 Form CB

ADDITIONAL FISCAL INDICATORS (continued) No Yes A6 Uncapped Health Benefits

A? Independent Financial System

AB Fiscal Distress Reports

A9 Change of CBO or Superintendent

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cb (Rev 04/15/2015)

Does the district provide uncapped ( 100% employer paid) health benefits for current or retired employees? x Is the district's financial system independent from the county office system? x Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). x Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? x

Page 4 of 4 Printed: 615/2015 12:03 PM


July 1 Budget 2015-16 Budget

Workers' Compensation Certification

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

12 76802 0000000 Form CC

Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is selfinsured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that tt has decided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

(_) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined: Less: Amount of total liabilities reserved in budget: Estirnated accrued but unfunded liabilities:

This school district is self-insured for workers' compensation claims through a JPA, and offers the following information:

(_) This school district is not self-insured for workers' compensation clairns.

$ _____ _ $ _____ _ $ ____ ~0~.0~0~

Signed ____________ _ Date of Meeting: ______ _ Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name:

Title:

Telephone: ____________ _

E-mail:

California Dept of Education SACS Financial Reporting Software - 2015. 1.0 File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/5/2015 12:03 PM


2015-16July1 Budget General Fund

School District Criteria and Standards Review 12 76802 0000000

Form 01CS

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level 3.0% 2.0% 1.0o/o

District ADA (Form A, Estimated P-2 ADA column, lines A6 and C9): ~---~1,~09~4~---~

District's ADA Standard Percentage Level: ~---~"~0~%~---~

1A. Calculating the District's ADA Variances

District ADA O to 300

301 1,001

to and

1,000 over

DATA ENTRY: For the Second and Third Prior Years, enter data in the Revenue Limit Funded ADA, Original Budget column. For the First Prior Year, enter the data in the Estimated Funded ADA, Original Budget column. All other data are extracted.

Revenue Limit (Funded) ADA/Estimated Funded ADA Original Budget Estimated/Unaudited Actuals ADA Variance Level

(Form RL, Line 5c) (Form RL, Line Sc) (Form RL, Line Sc) (Form A, Lines AS and C4)

(Form A, Lines AS and C4) (Form A, Lines AS and C9) (If Budget is greater

Fiscal Year rForm A, Lines AS and C9\ than Actuals else N/A\

Third PriorYear{2012-13) 1,1S4.06 1,153.0S 0.9%

Second Prior Year {2013-14) 1,108.12 1.115.23 N/A First Prior Year (2014-15) 1 097.SS 1,124.11 N/A Budget Year (2015-16) 1, 109.11

18. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation: {required if NOT met)

1 b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:

(required if NOT met)


Status I Met

I Met I Met

I I I

SACS Financial Reporting Software· 2015.1.0 File: cs-a (Rev 05/18/2015) Page 1 of 27 Printed: S/8/2015 3:S2 PM


2. CRITERION: Enrollment

2015-16 July 1 Budget General Fund


Form 01CS

STANDARD: Projected enrollment has not been overestimated In 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level 3.0°/o 2.0o/o 1.0o/o

District ADA (Form A, Estimated P-2 ADA column, lines AS and C9): ~----1~0~9~•~----

District's Enrollment Standard Percentage Level: cl _____ 1~·~o·~'·~----2A. Calculating the District's Enrollment Variances

District ADA O to

301 to 1,001 and

300 1,000 over

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CB EDS Actual, column for the First Prior Year; all other data are

extracted or calculated.

Enrollment

Fiscal Year Budaet

Third Prior Year (2012-13) 1,223

Second Prior Year (2013-14) 1,096

First Prior Year (2014-15) 1131

Budget Year (2015-16) 1,165

2B. Comparison of District Enrollment to the Standard


CBE DS Actual 1 163 I 1 1s9 I 1, 180 I

Enrollment Variance Level

{If Budget is greater

than Actual else N/A)

4.9%

N/A N/A

1 a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanatlon:


1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanatlon:



I I I

Status

Not Met I Met I Met I

SACS Financial Reporting Software - 2015.1.0 File: cs-a (Rev 05/18/2015) Page 2 of 27 Printed: 6/8/2015 3:52 PM


3. CRITERION: ADA to Enrollment



Form 01CS

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated.

Fiscal Year

Third Prior Year (2012-13) I Second Prior Year (2013-14) I First Prior Year (2014-15) I

P-2 ADA

Estimated/Unaudited Actuals

(Form A, Lines 3, 6, and 26) (Form A, Lines A6 and C4) (Form A, Lines A6 and C9l

1104 I

1115 I

1124 I

Enrollment CBE DS Actual

(Criterion 2 Item 2A)

1 163

1 159

1,180 Historrcal Average Ratio:

Historical Ratio of ADA to Enrollment

94.9%

96.2% 95,3%

95.5%

District's ADA to Enrollment Standard {historical average ratio plus 0.5%): cl -----~•~•~·•~%~----~

38. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Enter Estimated P-2 ADA data in the first column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. All other data are extracted or calculated.

Estimated P-2 ADA Budget

Fiscal Year Form A, Lines A6 and C9 Budget Year (2015-16) 1st Subsequent Year (2016-17)

2nd Subsequent Year (2017-18)

1,094 1 094

1,094

3C. Comparison of District ADA to Enrollment Ratio to the Standard


Enrollment Budget/Projected

Criterion 2 Item 2A

1, 165 1 165

1,165

Ratio of ADA to Enrollment 93.9%

93.9% 93.9%

1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation: {required if NOT met)

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cs-a (Rev 05/18/2015) Page 3 of 27

Status

Met Met Met

Printed: 6/8/2015 3:52 PM


4. CRITERION: LCFF Revenue



Form 01CS

STANDARD: Projected local control funding formula (LCFF} revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)1 and its economic recovery target payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than the district's gap funding or COLA1 and its economic recovery target payment, plus or minus one percent.

'Districts that are already et or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied to their LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies. LCFF Revenue Standard selected: "L~C~F~F_R~•~v~•~n~u~•-------

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter LCFF Target amounts for the budget and two subsequent fiscal years. Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated. Enter data for Steps 2a through 2d. All other data is calculated.

Projected LCFF Revenue

Has the District reached its LCFF target funding level?

If Yes, then COLA amount in Line 2b2 is used in Line 2e Total calculation. If No, then Gap Funding in Line 2c is used in Line 2e Total calculation,

LCFF Target (Reference Only)

Step 1 - Change in Population a. ADA (Funded)

(Form A, lines A6 and C4) b. Prior Year ADA (Funded)

c. Difference (Step 1a minus Step 1 b)

d. Percent Change Due to Population (Step 1c divided by Step 1b)

Step 2 - Change in Funding Level Prior Year LCFF Funding

No

Prior Year (2014-15\

I

a. b1. b2.

COLA percentage (if district is at target) Not Applicable

c. d.

e. f.

COLA amount (proxy for purposes of this criterion) ~lo!Applioable

Gap Funding (If district is not at target) Economic Recovery Target Funding (current year increment)

Total (Lines 2b2 or 2c, as applicable, plus Line 2d) Percent Change Due to Funding Level

(Step 2e divided by Step 2a)

Step 3 - Total Change in Population and Funding Level (Step 1d plus Step 2f)

1124.11

LCFF Revenue Standard (Step 3, plus/minus 1%):

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cs-a (Rev 05/18/2015)

Budget Year 2015-16

10,427,971.00

Budget Year 12015-16\

1,109.11

1,124.11

115.00l

-1.33%

8,668,190.00 1.02%

0,00

1152661,00

0,00

1,152 661.00

13.30%

11.97%

10.97% to 12.97%

Page 4 of 27

1st Subsequent Year 2016-17

10,467 298.00

1st Subsequent Year '2016-17\

1 093.91

1109.11

115.20

-1.37%

9724611.00 1.60%

0.00

438 155.00

0.00

438 155.00

4.51%

3.14%

2.14% to 4.14%

2nd Subsequent Year 2017-18

10,725,589.00

2nd Subsequent Year (2017-18\

1,093.91

1 093.91

0.00

0.00%

10,049,448.00 2.48%

0.00

364,341.00

0.00

364,341.00

3.63%

3.63%

2.63% to 4.63%

Printed: 6/8/2015 3:52 PM


4A2. Alternate LCFF Revenue Standard - Basic Aid



Form 01CS

DATA ENTRY: If applicable to your district, inJX.1t data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue

Projected Local Property Taxes (Form 01, Objects 8021 - 8089)

Percent Change from Previous Year

I

Prior Year (2014-15)

2 106 166.00

Basic Aid Standard (percent change from

previous year, plus/minus 1%):

4A3. Alternate LCFF Revenue Standard - Necessary Small School


Necessary Small School Dlstrict Projected LCFF Revenue

Necessaoy Small School Stand8'd I (Gap F"ndlng o• COLA, pl"9 Economic Recoveoy Ta•get Payment, Step 21,

plus/minus 1%):

48. Calculating the District's Projected Change in LCFF Revenue

Budget Year (2015-16)

2 106 166.00

NIA

NIA

Budget Year {2015-16)

NIA

1st Subsequent Year (2016-17)

2 106 166.00

NIA

NIA


NIA

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.

Prior Year 12014-151

LCFF Revenue I 8 668 190.00 (Fund 01, Objects 8011, 8012, 8020-8089)

District's Pr ejected Change In LCFF Revenue: LCFF Revenue Standard:

Status:

4C. Comparison of District LCFF Revenue to the Standard

DAT A ENTRY: Enter an explanation if the standard is not met.

Budget Year 1st Subsequent Year (2015-16) 12016-171

9724611.00 10 049 448.00

12.19% 3.34%

10.97% to 12.97% 2.14% to 4.14% Met Met

1a. STANDARD MET - Projected change in LCFF revenue has met the standard for the budget and two subsequent fiscal years.

Explanation:


California Dept of Education SACS Financial Reporting Software - 2015, 1.0 File: cs-a (Rev 05/18/2015) Page 5 of 27

2nd Subsequent Year 12017-181

2 106 166.00

NIA

NIA


NIA

2nd Subsequent Year 12017-18\

10 413,789.00

3,63%

2.63% to 4.63% Met

Printed: 6/8/2015 3:52 PM


5. CRITERION: Salaries and Benefits

2015-16July1 Budget General Fund


Form 01CS

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.

It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues that were restricted prior to the LCFF are now unrestricted within the LCFF.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures


Fiscal Year

Third Prior Year (2012-13) Second Prior Year (2013-14)

First Prior Year (2014-15)

Estimated/Unaudited Actuals - Unrestricted (Resources 0000-1999)

Salaries and Benefits !Form 01, Obiects 1000-3999)

5,718,555.55 I

5 860 349.63 I

6,575,485.oo I

District's Reserve Standard Percentage (Criterion 10B, Line 4)

District's Salaries and Benefits Standard {historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage):

Total Expenditures !Form 01, Obiects 1000-7499)

6 601 044.75 6,734,756.62

8 142 723.00 Historical Average Ratio:

Budget Year 12015-16)

3.0%

81.8% to 87 .8%

Ratio

of Unrestricted Salaries and Benefits

to Total Unrestricted Exnendilures

86.6% 87.0%

80.8% 84.8%

1st Subsequent Year 12016-17\

3.0%

81.8% to 87.8%

58. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures


3.0%

81.8% to 87.8%

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted (Resources 0000-1999)

Fiscal Year Budget Year (2015-16)



Salaries and Benefits

(Form 01, Objects 1000-3999) (Form MYP, Lines B1-B3l

6,552,889.00

6,745,461.00

6,950,575.00

5C. Comparison of District Salaries and Benefits Ratio to the Standard

DAT A ENTRY: Enter an explanation if the standard is not met.

Total Expenditures

(Form 01, Objects 1000-7499) !Form MYP Lines B1-B8, 8101

7,685,379.00

7,881,358.00

8,062, 131.00

Ratio

of Unrestricted Salaries and Bsnefits to Total Unrestricted Exoendilures Status

85.3% Met

85.6% Met 86.2% Met

1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and tw::> subsequent fiscal years.

Explanation:


California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cs-a (Rev 05/18/2015) Page 6 of 27 Printed: 6/8/2015 3:52 PM


6. CRITERION: Other Revenues and Expenditures



Form 01CS

STANDARD: Projected operating revenues (Including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and 1he funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must be explained.

GA. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges


I 1. District's Change in Population and Funding Leve (Criterion 4A 1, Step 3)

2. District's other Revenues and Expenditures Standard Percentage Range (Line 1, plus/minus 10%)

3. District's Other Revenues and Expenditures Explanation Percentage Range (Line 1, plus/minus 5%)

'

Budget Year f2015-16\

11.97%

1.97% to 21.97%

6.97o/o to 16.97%

1st Subsequent Year f2016-17\

3.14%

-6.86% to 13.14%

-1.86% to 8.14%

68. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A. Line 3)

2nd Subsequent Year f2017-18\

3.63%

-6.37% to 13.63%

-1.37% to 8.63%

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range,

Object Range I Fiscal Year Federal Revenue (Fund 01, Objects 8100-8299) (Form MVP, Line A2)

First Prior Year (2014-15)_ ("'~·. Budget Year (2015-16) 1st Subsequent Year (2016"17) 2nd Subsequent Year (2017-18)

Amount

2,050 439.00 1,435 099.00 1281,045.00 1 281 045.00

Percent Change Over Previous Year

-30.01% "10.73% 0.00%

Change Is Outside Explanation Range

Yes Yes No

Explanation: (required If Yes)

Revenues decrease in year 15-16 and 16"17 due to the Elementary Counseling Program Grant (RS 5812) coming to an end on September 30, 2015.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3) First Prior Year (2014-15) Budget Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

Explanatton: (required if Yes)

643 773.00 757,979.00 563 039,00

563,039.00

Revenues Increase in year 15-16 due to one-time revenues of Mandated Cost Reimbursements.

17.74% Yes -25.72% Yes 0.00% No

Other Local Revenue {Fund 01, Objects 8600-8799) (Form MVP, Line A4) First Prior Year (2014-15) Budget Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

Explanatlon: (required if Yes)

750,600.00 666,374.00 -11.22% Yes 666 374.00 0.00% No 666,374.00 0.00% No

Local revenues decrease In year 15-16 due to a reduction in the SELPA Funding Distribution as well as having received one-time monies for Child Welfare Services (RS 9013) in year 14-15.

Books and Supplies (Fund 01, Objects 40004999) (Form MVP, Line 84) First Prior Year (2014-15) Budget Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017"18)

Explanation: (required if Yes)


1 274 649.00 604 097.00 -52.61% Yes 717,475.00 18.77% Yes 693,134.00 "3,39% Yes

In year 15-16, the district greatly reduced the supplies budget for all for sites over year 14"15. Also Common Core Implementation and Title I Program Improvement ended causing a substantial reduction in Books and Supplies. In year 16-17 Books and Supplies increases in Title I due to the loss of funding for Counselors. The monies budgeted for Counselors in 15-16 were allocated to Books and Supplies In 16-17. Year 17-18 decreases due to less prior year carryover available in State Lottery Revenue (RS 1100).

SACS Financial Reporting Software - 2015.1.0 File: cs"a (Rev 05/18/2015) Page 7 of 27 Printed: 6/8/2015 3:52 PM




Form 01CS

Services and Other Operating Expenditures (Fund 01, Objects 5000-59

First Prior Year (2014-15)

991 (Form MVP Line 85)

1,694,479.00

Budget Year (2015-16) 1st Subsequent Year (2016-17)



1 199 580.00 -29.21% I Ye• 1, 199,580.00 0.00% I No 1,199,580.00 0.00% I No

In year 15-16 Expenditures are greatly reduced due to the end of the Counseling Program (RS 5812), Clean Energy Jobs- Prop 39 (RS 6230), and the end of our agreement with HCOE for our Computer Technician.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A. Line 2)


Object Range I Fiscal Year Amount Percent Change

Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 68) First Prior Year (2014-15) 3 444 812.00 Budget Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

2 859 452.00 2,510 458.00 2 510 458.00

-16.99% -12.20% 0.00%

I Not Met I Not Met I Met

Total Books and Supplies, and Services and Other Operating Expendlt First Prior Year {2014-15)

ures (Criterion 68) 2,969 128.00

Budget Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

1 803 677.00 1,917,055.00 1,892,714.00

-39.25% 6.29% -1.27%

I Not Met I Met I Met

60. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 68 if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons forthe projected change, descriptions of the methods and assumptions used in the projections, and what changes, if i;:my, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 68

if NOT met)

Explanation: Other State Revenue

(linked from 68 if NOT met)

Explanation: Other Local Revenue


Revenues decrease in year 15-16 and 16-17 due to the Elementary Counseling Program Grant (RS 5812) coming to an end on September 30, 2015.

Revenues increase in year 15-16 due to one-time revenues of Mandated Cost Reimbursements.

Local revenues decrease in year 15-16 due to a reduction in the SELPA Funding Distribution as well as having re:;eived one-time monies for Child Welfare Services (RS 9013) in year 14-15.

1b. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation: Books and Supplies


Explanation: Services and Other Exps

(linked from 6B if NOT met)


In year 15-16, the district greatly reduced the supplies budget for all for sites over year 14-15. Also Common Core Implementation and Title I Program Improvement ended causing a substantial reduction In Books and Supplies. In year ·1e-17 Books and Supplies Increases In Title I due to the loss of funding for Counselors. The monies budgeted for Counselors in 15-16 were allocated to Books and Supplies in 16-17. Year 17-18 decreases due to less prior year carryover available in State Lottery Revenue (RS 1100).

In year 15-16 Expenditures are greatly reduced due to the end of the Counseling Program (RS 5812), Clean Energy Jobs - Prop 39 (RS 6230), and the end of our agreement with HCOE for our Computer Technician.

I I I

I I I

SACS Financial Reporting Software - 2015.1.0 File: cs-a (Rev 05/18/2015) Page 8 of 27 Printed: 6/8/2015 3:52 PM




Form 01CS

7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education Code Section 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 ·Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SE'...PA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation?

b, Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C) (Fund 1 O, objects 7211-7213 and 7221-7223 with resources 3300-3499 and 6500-6540)

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 12158,518.00

b. Plus: Pass-through Revenues and Apportionments

3% Required Budgeted Contribution'

{Line 1b, lfllne 1a is No) c. Net Budgeted Expenditures

and Other Financing Uses 12158 518.00

Minimum Contribution (Line 2c times 3%\

364,755.541

If standard is not met, enter an X in the box thal best describes why the minimum required contribution was not made:

to the Ongoing and Major Maintenance Account

364 756.00 I

1 Fund 01, Resource 8150, Objects 8900-8999

§ Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)])

Other (explanation must be provided)

Explanation: (required if NOT met and Other is marked)


0.00

Status

Met I

SACS Financial Reporting Software~ 2015.1.0 File: cs-a (Rev 05/18/2015) Page 9 of 27 Printed: 6/8/2015 3:52 PM

2015-16 July 1 Budget General Fund Fortuna Elementary

Humboldt County School District Criteria and Standards Review 12 76802 0000000

Form 01CS

8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves1 as a percentage of total expenditures and other financing uses2 in two out of three prior fiscal years.

BA. Calculating the District's Deficit Spending Standard Percentage Levels


1. District's Available Reseive Amounts (resources 0000-1999) a. Reserve for Economic Uncertainties

{Funds 01and17, Object 9789) b. Unassigned/Unappropriated

(Funds 01and17, Object 9790) c. Negative General Fund Ending Balances in Restricted

Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999)

d. Available Reserves (Lines 1a through 1c) 2. Expenditures and Other Financing Uses

a. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999)

b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)

c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b)

3. District's Available Reserve Percentage (Line 1 d divided by Line 2c)

Third Prior Year (2012·13\

1.892 394.00

0.00

0.00 1,892 394.00

9 934 134.90

9934,134.90

19.0%

Second Prior Year First Prior Year 12013-14\ 12014-15\

1,839,792,88 1 046,661.20

0,00 0.17

0.00 0.00 1,839,792.88 1,046,661.37

10 595 899.19 12 911 014.00

0.00

10,595,899.19 12,911,014.00

17.4% 8.1%

District's Deficit Spending Standard Percentage Levels I

(Line 3 times 1/3): c. _____ 6~·~3~%~---~------~'~·•~%~·------~---~'~·7~%~·----~

BB. Calculating the District's Deficit Spending Percentages


Fiscal Year Third Prior Year (2012·13) Second Prior Year (2013-14) First Prior Year (2014-15) Budget Year (2015-16) (Information only)

Net Change in Unrestricted Fund Balance

(form 01, Section El 1,704,539.36

(851.32 1509,502.00l

180 898.00

BC. Comparison of District Deficit Spending to the Standard


1Available reserves are the unrestricted amounts In the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund·for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

2A school district that is the Administrative Unit of a Special Education Local Plan Area {SELPA) may exclude from its expenditures the distribution of funds to its participating members.

Total Unrestricted Expenditures Deficit Spending Level and Other Financing Uses (If Net Change In Unrestricted Fund

(form 01, Obiects 1000-7999) Balance is neaative, else N/Al Status 6,867,380.36 N/A I Met 6,966,957.62 0.0% I Met 8,310,261.00 6.1% I Not Met 8420,126.00

1 a. STANDARD MET· Unrestricted deficit spending, If any, has not exceeded the standard percentage level in two or more of the three prior years.

Explanation: (required if NOT met)





Form 01CS

9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels:

Percentage Level 1 District ADA 1. ?o/o 0 to 300 1.3% 301 to 1,000 1.0% 1,001 to 30,000 0. 7°/o 30,001 to 400,000 0.3%1 400,001 and over

1 Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4): 1 094 ~~~~~~~~~

District's Fund Balance Standard Percentage Level: l~----'~·~•·~y,~---~ 9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Otiglnal Budget column for the First, Second, and Third Prior Years: all other data are extracted or calculated.

Fiscal Year

Third Prior Year (2012-13) Second Prior Year (2013-14)

First Prior Year (2014-15) Budget Year (2015-16) (Information only)

Unrestricted General Fund Beginning Balance 2

(Form 01, Line F1e, Unrestricted Column) Orioinal Budoet EstimatedfUnaudited Actuals

0.00 I 1 368 288.00 1 704,539.36 I 1,183 096.36 1 703 688.04 I 1,194186.04

Beginning Fund Balance

Variance Level (If overestimated else N/Al

0.0%

N/A N/A

2 Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


Status I Met

I Met I Met

1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:



I I I

SACS Financial Reporting Software~ 2015.1.0 File: cs-a (Rev 05/18/2015) Page 11 of 27 Printed: 6/8/2015 3:52 PM


10. CRITERION: Reserves



Form 01CS

STANDARD: Available reserves1 for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts2 as applied to total expenditures and other financing uses3

:

DATA ENTRY: Budget Year data are extracted. Enter district and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA 5o/o or $65,000 (greater of) 0 to 300 4o/o or $65,000 (greater of) 301 to 1,000

3% 1,001 to 30,000 2°/o 30,001 to 400,000 1 o/o 400,001 and over

1 Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances In restricted resources in the General Fund. 2 Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand.

"A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area {SELPA) may exclude from its expenditures the distribution of funds to its participating members.

Budget Year 1st Subsequent Year 2nd Subsequent Year (2015-16) (2016-17) (2017-18)

District Estimated P-2 ADA (Form A, Lines A6 and C4): '------'~·0~9~4~---~------~1,~0~94~-----~----~'~·0~9~4----~

District's Reserve Standard Percentage Level: '------~'~~~· -----'------~'~~~·-------'------'~·~Y•c_ ___ _J

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPAl

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? 2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s)

b, Special Education Pass-through Funds {Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221·7223)

108. Calculating the District's Reserve Standard



DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

1. Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) (Form MYP, Line B11)

2. Plus: Special Education Pass-through (Criterion 10A, line 2b, if Criterion 1 OA, Line 1 is No)

3. Total Expenditures and Other Financing Uses (Line B1 plus line 82)

4. Reserve Standard Percentage Level 5. Reserve Standard - by Percent

(Line B3 times Line 84) 6. Reserve Standard - by Amount

{$65,000 for districts with Oto 1 ,000 ADA, else 0) 7. District's Reserve Standard

(Greater of line 85 or Line 86)

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cs·a (Rev 05/18/2015)

Budget Year 1st Subsequent Year 12015-16\ 12016~17\

12 158 518.00 12,114919.00

12,158,518.00 12,114,919.00 3% 3%

364 755.54 363 447.57

0.00 0.00

364,755.54 363 447.57

Page 12 of 27



12,405,105.00

12,405, 105.00 3%

372,153.15

0.00

372153.15

Printed: 6/8/2015 3:52 PM


10C. Calculating the District's Budgeted Reserve Amount


School District Criteria and Standards Review

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Reserve Amounts (Unrestricted resources 0000-1999 except Line 4):

1. General Fund - Stabilization Arrangerrents (Fund 01, Object 9750) (Form MYP, Line E1a)

2. General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYP, Line E1b)

3. General Fund - Unassigned/Unappropriated Amount {Fund 01, Object 9790) (Form MYP, Line E1c)

4. General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 9792, if negative, for each of resources 2000-9999) (Form MYP, Line E1d)

5. Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (Form MYP, Line E2a)

6. Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYP, Line E2b)

7. Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYP, Line E2c)

8. District's Budgeted Reserve Amount {Lines C 1 thru C7)

9. District's Budgeted Reserve Percentage (Information only) (Line 8 divided by Section 108, Line 3)

District's Reserve Standard {Section 108, Line 7)

Status

100. Comparison of District Reserve Amount to the Standard

DATA ENTRY: Enter-an explanation if the standard is not met.


0.00

268 435.00

0.17

0.00

0.00

1 303 539.20

0.00

1 571 974.37

12.93%

: 364 755.54

Met

1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.



1st Subsequent Year f2016-17\

207,040.00

1 809 689.00

2,016,729.00

16.65%

36:! 447.57

Met

12 76802 0000000 Form 01CS

2nd Subsequent Year f2017-18\

186 456.00

2 415 839.00

2,602 295.00 .

20.98%

372153.15

Met

Printed: 6/8!2015 3:52 PM


SUPPLEMENTAL INFORMATION



DATA ENTRY: Click the appropriate Yes or No button for items 81 through 84. Enter an explanation for each Yes answer.

81. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget?

1b. If Yes, identify the liabilities and how they may impact the budget:

82. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures In the budget in excess of one percent of the total general fund expenditures that are funded with one-time resources?

L._~No __ ~

No

12 76802 0000000 Form 01CS

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

53. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues?

1b. If Yes, identify the expenditures:

84. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

No

No

1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cs-a (Rev 05118/2015} Page 14 of 27 Printed: 618/2015 3:52 PM



School District Criteria .and Standards Review 12 76802 0000000

Form 01CS

SS. Contributions

Identify projected contributions from unrestricted resources In the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Provide an explanation If contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years. Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should Include whether transfers are ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

·10 .O°!o to +1 0.0% District's Contributions and Transfers Standard: ~--=o~• ~-$=2='~'='='='=o_+=$='='='=''~-~

SSA. Identification of the District's Proiected Contributions, Transfers. and Capital Projects that may Impact the General Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. For Transfers In and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated.

Description I Fiscal Year

1a. Contributions, Unrestricted General Fund (Fund 01, Resource First Prior Year (2014-15) Budget Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

1 b. Transfers In, General Fund* First Prior Year (2014-15) Budget Year (2015-16) 1st Subsequent Year (2016-·_17) 2nd Subsequent Year (2017-18)

1c. Transfers Out, General Fund* First Prior Year (2014-15) Budget Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

1d. Impact of Capital Projects

Prolection

s 0000-1999 Obiect 8980 1,659,773.00 1 703 568.00 1 703 568.00 1 703 568.00

500.000.00 0.00 0.00 0.00

167,538.00 734,747.00 649,223.00 758,636.00

Do you have any capital projects that may impact the general fund operational budget?

*Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

Amount of Change

43 795.oo I

0.00 I 0.00 I

(500 000.00\ I 0.00 I o.oo I

567,209.00 I (85 524.00)I 109,413.00 I

1 a. MET - Projected contributions have not changed by more than the standard for the budget and two subsequent fiscal years.


Percent Change Status

2.6% I Met 0.0% I Met 0.0% I Met

-100.0% I Not Met 0.0% I Met 0.0% I Met

338.6% I Not Met -11.6% I Not Met 16.9% I Not Met

No

1 b. NOT MET - The projected transfers in to the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.



Due to the projected increase in funding in year 15-16 we anticipate not having any transfer in to the General Fund from Special Reserves.

I

I I

I

I I

I I I

SACS Financial Reporting Software - 2015.1.0 File: cs-a (Rev 0511812015) Page 15 of27 Printed: 6/8/2015 3:52 PM




Form 01CS

1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are o.ngoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.


Due to the projected increase in funding in year 15-16, we anticipate being able to transfer funds to Special Reseives to help offset several years of deficit spending. In year 16-17, the transfer decreases over year 15--16. However in year 17-18 we anticipate a larger transfer to Special Reserves than in 16-17.

1 d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information: (required if YES)



$6. Long-term Commitments



Identify all existing and new multiyear commitments1 and their annual required payments for the budget year and two subsequent fiscal years.

12 76802 0000000 Form 01CS

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

1 Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

SSA. Identification of the District's Long-term Commitments

DAT A ENTRY: Click the appropriate button In item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments? (If No, skip item 2 and Sections S6B and S6C)

2. If Yes to Item 1, list all new and existing multlyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed In Item S7A.

T ypeo IC omm men Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences

#of Years R ema1rnna

5 01-8560

Other Long term Commitments (do not include OPEB)·

TOTAL:

Tvne of Commitment /continued\ Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences

Other Long term Commitments {continued)· "

Total Annual Payments:

SACS Fund and Object Codes Used For: F d' S un mg ources (R I D bl s avenues e erv1ce

Prior Year (2014-15)

Annual Payment IP & ll

51,819

51,819

01-1100-5637


Annual Payment IP & ll

55,424

55,424 Has total annual payment Increased over prior year (2014-15)? Yes

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cs-a {Rev 05118/2015) Page 17 of 27

(E d'I xpen 1 ures

1st Subsequent Year

(2016-17) Annual Payment

IP & n 55 424

55,424 Yes

Principal Balance fJl12015 aso uy

328,939

328,939

2nd Subsequent Year

(2017-18) Annual Payment

IP & I\ 55 424

55 424

Yes

Printed: 6/8/2015 3:52 PM


2015·16 July 1 Budget General Fund


SSB. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

12 76802 0000000 Form 01CS

1a. Yes. Annual payments for long·term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will be funded.

Explanation: (required if Yes

to increase In total annual payments)

Our total annual payments increased due to the addition of equipment from Coastal Business Systems ,

SSC. Identification of Decreases to Funding Sources Used to Pay Long.term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long.term commitments decrease or expire prior to the end of the commitment period, or are they one·time sources?

No

2.

No" Funding sources will not decrease or expire prior to the end of the commitment period, and one·time funds are not being used for long.term commitment annual payments.


California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cs·a (Rev 05/18/2015) Page 18 of27 Printed: 6/8/2015 3:52 PM


S7. Unfunded Liabilities



Form 01CS

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, If required, or other method; identify or estimate the annual required contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and Indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions In this section except the budget year data on line Sb.

1. Does your district provide poslemployment benefits other than pensions (OPEB)? (If No, skip items 2-5)

2. For the district's OPEB: a. Are they lifetime benefits?

b. Do benefits continue past age 65?

Yes

No

No

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method?

b. Indicate any accumulated amounts earmarked for OPES in a self-insurance or governmental fund

4. OPEB Liabilities a. OPEB actuarial accrued liability (AAL) b, OPEB unfunded actuarial accrued liability (UAAL) c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? d. If based on an actuarial valuation, in::licate the date of the OPEB valuation

5. OPEB Contributions a. OPEB annual required contribution (ARC) per

actuarial valuation or Alternative Measurement Method

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752)

c. Cost of OPEB benefits {equivalent of "pay-as-you-go" amount)

d. Number of retirees rece·1v'1ng OPEB benefits


Estimated

Budget Year 12015~16\

0.00

53,904.00 53 904.00

4

Page 19 of27

Pay-as-you-go

Self-Insurance Fund Governmental Fund 0 0

0.00 0.00

1st Subsequent Year 2nd Subsequent Year

12016-17) (2017-18)

0.00 0.00

26,051.00 3 404.00 26,051.00 3 404.00

3 1

Printed: 6/8/2015 3:52 PM

2015-16 July 1 Budget General Fund Fortuna Elementary

Humboldt County School District Criteria and Standards Review

578. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB, which is covered in Section 87A) (If No, skip items 2-4)

No

12 76802 0000000 Form 01CS

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate or actuarial), and date of the valuation:

3. Self-Insurance Liabilities a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs

4. Self-Insurance Contributions a. Required contribution (funding) for self-insurance programs b. Amount contributed (funded) for self-insurance programs



Page 20 of 27



Printed: 61812015 3:52 PM


SS. Status of Labor Agreements

2015·16 July 1 Budget General Fund


Form 01CS

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and Include all contracts, including all administrator contracts (and including all compensation). For new agreements, Indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff: The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The coLnty superintendent shall review the analysis relative io the criteria and standards, and may provide wrltte1 comments to the president of the district governing board and superintendent.

SSA. Cost Analysis of District's Labor Agreements ·Certificated <Non-management) Employees

DATA ENTRY: Enter all applicable data Items; there are no extractions in this section.

Number of certificated (non-management) full·time·equivalent (FTE) positions

Prior Year (2nd Interim) 2014-15

Certificated {Non·management) Salary and Benefit Negotiations 1. Are salary and benefit negotiations settled for the budget year?

75.0

Budget Year

2015·16

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2·5.

74.4

No


70.4

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled 2a. Per Government Code Section 3547.S~a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement?

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date:

5. Salary settlement:

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?

One Year Agreement Total cost of salary settlement

% change in salary schedule from prior year or

Multiyear Agreement Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")


End Date:

Identify the source of funding that will be used to support multiyear salary commitments:



2nd Subsequent Year

2017·18

70.4


Printed: 6/8/2015 3:52 PM

2015-16 July 1 Budget Generar Fund Fortuna Elementary


Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits

7. Amount included for any tentative salary schedule increases

Certificated (Non-management) Health and Welfare (H&W) Benefits

1. Are costs of H&W benefit changes included In the budget and MYPs?

2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change In H&W cost over prior year

Certificated (Non-management) Prior Year Settlements Are any new costs from prior year settlements Included in the budget?

If Yes, amount of new costs Included in the budget and MYPs If Yes, explain the nature of the new costs:

Certificated (Non-management) Step and Column Adjustments

1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments 3. Percent change in step & column over prior year

Certificated (Non-management) Attrition (layoffs and retirements)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?

Certificated {Non-management) - Other


Budget Year 12015-16)

Yes

46.498 I

1 021 663 89.0% -4.0%

No 0

Budget Year f2015-16\

Yes 43.748

6.9%

Budget Year 12015-16\

Yes

Yes



Yes

89.0% 0,0"/o

1st Subsequent Year (2016-17\

Yes

-8.7%

1st Subsequent Year (2016-17\

Yes

Yes

List other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

California Dept of Education SACS Financial Reporting Software~ 2015.1.0 File: cs-a (Rev 05/1812015) Page 22 of 27

964,544

o I

39 960

12 76802 0000000 Form 01CS



Yes 964 544

89.0% 0.0%

al


Yes 34,545

-13.6%

2nd Subsequent Year 12017-18'

No

No

Printed: 61812015 3:52 PM

2015·16 July 1 Budget General Fund Fortuna Elementary


588. Cost Analysis of District's Labor Agreements ·Classified (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions Jn this section.

Number of classified (non·management) FTE positions

Prior Year (2nd Interim) 2014·15

Classified (Non-management) Salary and Benefit Negotiations 1. Are salary and benefit negotiations settled for the budget year?

42.3

Budget Year 2015·16

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2·5.

55.9

No


55.9

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled 2a. Per Government Code Section 3547.S(a}, date of public disclosure

board meeting:

2b. Per Government Code Section 3547.S(b), was the agreement certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.S(c), was a budget revision adopted to meet the costs of the agreement?

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date:

5. Salary settlement:

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?

One Year Agreement Total cost of salary settlement

% change in salary schedule from prior year or

Multiyear Agreement Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as "Reopener")

Budget Year (2015·16)

End Date:

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits


California Dept of Education SACS Financial Reporting Software~ 2015.1.0 File: cs·a (Rev 05/18/2015)

Budget Year (2015·16)

Page 23 of 27

16,4791

1st Subsequent Year (2016·17)

1st Subsequent Year (2016·17)

I

12 76802 0000000 Form 01CS

2nd Subsequent Year 2017·18

2nd Subsequent Year (2017·18)

2nd Subsequent Year (2017·18)

55.9

I

Printed: 6/8/2015 3:52 PM

2015·16 July 1 Budget General Fund Fortuna Elementary


Classified {Non.management) Health and Welfare (H&W) Benefits

1. Are costs of H&W benefit changes included In the budget and MYPs7

2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year

Classified (Non-management) Prior Year Settlements Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included In the budget and MYPs If Yes, explain the nature of the new costs:

Classified (Non-management) Step and Column Adjustments

1. Are step & column adjustments included in the budget and MYPs7 2. Cost of step & column adjustments 3. Percent change In step & column over prior year

Classified (Non-management) Attrition {layoffs and retirements)

1. Are savings from attrition included In the budget and MYPs7

2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?

Classified {Non-management)" Other

Budget Year (2015·16\

Ye• 206 407

84.0% -4.0%

No 0

Budget Year 12015·16\

Ye• 22,266

·16.1%

Budget Year (2015-16\

Ye•

Ye•

1st Subsequent Year 12016·17\

Ye•

84.0% 0.0%

1st Subsequent Year 12016-17)

y.,

-15.6%

1st Subsequent Year 12016-17)

No

No

List other significant contract changes and the cost impact of each change (I.e., hours of employment, leave of absence, bonuses, etc.):

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: cs·a (Rev 05/18/2015) Page 24 of 27

206 407

0

18,787

12 76802 0000000 Form 01CS

2nd Subsequent Year f2017·18\

Ye• 206 407

84.0% 0.0%

0


Ye• 18,787

0.0%

2nd Subsequent Year 12017·18\

No

No

Printed: 6/8/2015 3:52 PM

2015"16 July 1 Budget General Fund Fortuna Elementary


SBC. Cost Analysis of District's Labor Agreements" Management/Supervisor/Conffdential Employees

DATA ENTRY: Enter all applicable data items: there are no extractions In this section.

Number of management, supervisor, and confidential FTE positions

Management/Supervls6r!Confidential Salary and Benefit Ne'gotlatlons

Prior Year (2nd Interim) 2014"15

1. Are salary and benefit negotiations se1tled for the budget year?

If Yes, complete question 2.

10.0

Budget Year

2015"16

11.0

No

1st Subsequent Year 2016"17

11.0

If No, Identify the unsettled negotiations Including any prior year unsettled negotiations and then complete questions 3 and 4.

If n/a, skip the remainder of Section sac. Negotiations Settled

2, Salary settlement:

Is the cost of salary settlement Included in the budget and multiyear projections (MYPs)?

Negotiations Not Settled

Total cost of salary settlement

% change in salary schedule from prior year (may enter text, such as ''Reopener")

3. Cost of a one percent increase in salary and statutory benefits


Management/Supervisor/Confidentlal Health and Welfare (H&W) Benefits

1. Are costs of H&W benefit changes included in the budget and MYPs?

2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year

Management/Supervisor!Confidential Step and Column Adjustments

1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step and column adjustments 3. Percent change in step & column over prior year

Management/Supervisor/Confidential Other Benefits {mileage, bonuses, etc.)

1. Are costs of other benefits included in the budget and MYPs? 2. Total cost of other benefits 3. Percent change in cost of other benefits over prior year

California Dept of Education SACS Financial Reporting Software* 2015.1.0 File: cs"a (Rev 05/18/2015)

Budget Year (2015"16)



Yes

89.0% "4.0%

Budget Year (2015*16)

Yes

8 220

157,080

9,930 cert= "47.2% els= 0%


No 0

0.0%

Page 25 of 27


1st Subsequent Year (2016"17)

1st Subsequent Year 12016"17\

Yes

89.0% 0.0%


Yes

157 080

13 108 cert= 45.7%, els= *12.6'./o


No 0

0,0%

12 76802 0000000 Form 01CS

2nd Subsequent Year 2017"18

11.0

2nd Subsequent Year 12017"181

2nd Subsequent Year (2017*18)

2nd Subsequent Year 12017"18\

Yes 157,080

89.0% 0.0%

2nd Subsequent Year 12017*18\

Yes 9 605

cert - "31.6% els= 0%

2nd Subsequent Year 12017"18\

No 0

0.0%

Printed: 6/812015 3;52 PM


59. Local Control and Accountability Plan (LCAP)



Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year?

2. Approval date for adoption of the LCAP or approval of an update to the LCAP.

510. LCAP Expenditures

Confirm that the school district's budget Includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described In the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures?


12 76802 0000000 Form 01CS

Yes

Jun 17 2015

Yes

Printed: 6/8/2015 3:52 PM


ADDITIONAL FISCAL INDICATORS



Form 01CS

The following fiscal Indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single Indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A 1. Do cash flow projections show that the district will end the budget year with a negative cash balance In the general fund?

A2. Is the system of personnel position co1trol independent from the payroll system?

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the enrollment budget column and actual column of Criterion 2A are used to determine Yes or No)

A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior fiscal year or budget year?

A5. Has the district entered into a bargaining agreement where any of the budget or subsequent years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?

AG. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?

A7. Is the district's financial system Independent of the county office system?

A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education)

A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?

When providing comments for additional fiscal Indicators, please include the item number applicable to each comment.

No

No

No

No

No

No

No

No

Comments: (optional)

Due to the retirement of our current Superintendent, we will have a new Superintendent in the 15-16 fiscal year. Also, our Assitant Superintendent of Business is retiring June 30, 2015. We are not filling that position.

End of School District Budget Criteria and Standards Review

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie: cs-a (Rev 05/18/2015) Page 27 of 27 Printed: 6/8/2015 3;52 PM


Descri tlon

A. DISTRICT 1. Total District Regular ADA

Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School

ADA) 2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A 1 above)

3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not Included in Line A1 above)

4. Total, District Regular ADA (Sum of Lines A1 through A3)

5. District Funded County Program ADA a. County Community Schools

per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Educatlon-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools

f, County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f)

6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g)

7. Adults in Correctional Facilities 8. Charter School ADA

(Enter Charter School ADA using Tab c. Charter School ADA

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: ada (Rev 03/05/2015)

2015-16July1 Budge! AVERAGE DAILY ATTENDANCE 12 76802 0000000

Form A

2014-15 Estimated Actuals 2015-16 Bud Estimated P~2 Estimated Estimated

P-2ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA

1114.20 1114.20 1114.20 1,084.00 1 084.00 1,099.20

1 114.20 1114.20 1114.20 1 084.00 1 084.00 1 099.20

9.91 9.91 9.91 9.91 9.91 9.91

9.91 9.91 9.91 9.91 9.91 9.91

1 124. 11 1,124.11 1,124.11 1 093.91 1 093.91 1, 109. 11

Page 1 of 1 Printed: 6/5/2015 12:03 PM


Descri tlon

8. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA

a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, County Program Alternative Education

ADA (Sum of Lines 81 a through 81 c) 2. District Funded County Program ADA

a. County Community Schools per EC 1981(a)(b)&(d)

b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs:


f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA (Sum of Lines 82a through 821)

3. TOTAL COUNTY OFFICE ADA (Sum of Lines 81d and 82g)

4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA

(Enter Charter School ADA using Tab C. Charter School ADA

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: ada (Rev 04/09/2015)

2015-16 July 1 Budget AVERAGE DAILY ATTENDANCE 12 76802 0000000

Form A

2014-15 Estimated Actuals 2015-16 Bud et Estimated P-2 Estimated Estimated

P-2ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

Page 1 of 1 Printed: 6/5/2015 12:03 PM


Descrintion C. CHARTER SCHOOL ADA

2015-16July1 Budget AVERAGE DAILY ATTENDANCE

2014-15 Estimated Actuals

P-2 ADA Annual ADA Funded ADA

12 76802 0000000 Form A

2015-16 Budaet

Estimated P-2 Estimated Estimated ADA Annual ADA Funded ADA

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Charter schools renortinn SACS financial data senaratel\1 from their authorizinn LEAs in Fund 01 or Fund 62 use this worksheet to renort their ADA.

FUND 01: Charter School ADA corresoondina to SACS financial data re~orted in Fund 01. 1. Total Charter School Regular ADA I I I 2. Charter School County Program Alternative

Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program

Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00

3. Charter School Funded County Program ADA a. County Community Schools

per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs:


f. Total, Charter School Funded County Program ADA (Sum of Lines C3a t~rough C3e) 0.00 0.00 0.00

4. TOTAL CHARTER SCHOOL ADA tSum of Lines ·c1 C2d-- and C3fl 0.00 0.00 0.00

FUND 09 or 62: Charter School ADA corresnondinr to SACS financial data reeorted in Fund 09 or Fund 62.

I I 5. Total Charter School Regular ADA 6. Charter School County Program Alternative

Education ADA a. County Group Horne and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) IEC 2574(c)(4)(A)] d. Total, Charter School County Program

Alternative Education ADA (Sum of Lines C6a through C6c)

7. Charter School Funded County Program ADA a. County Community Schools

per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs:


f, Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e)

8. TOTAL CHARTER SCHOOL ADA tSum of Lines CS C6d- and C7fl

9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 1Sum of Lines C4 and C8 1

California Dept of Education SACS Financial Reporting Software- 2015.1.0 File: ada (Rev 04/09/2015)

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page 1 of 1

I I

0.00 0.00 0.00

!

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Printed: 6/5/2015 12:03 PM

Fortu11a Eleme11tary Humboldt Cou11ty

Deserln!lon

A.REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

51 TOTAL REVENUES

B. EXPENDITURES

1) Cerutlcated Sala(1es

2) ClasBifled Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo "Transfers of lndlrecl Costs

91 TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 • 891

D, OTHER FINANCING SOURCES/USES

1) lnterfund Transfers a) Transfers !n

b) Transfers Ou!

2) Other Sources/Uses a) Sources

b) Uses

3} Contributions

4' TOTAL OTHER FINANCING SOURCES/USES

Calilomla Dept of Education SACS Financial Reporllng Software - 2015.1.0 File; fund-a (Rev 01/13/2015)

Resource Codes Object Codes

8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000"6999

7100-7299 7400-7499

7300-7399

8900-8929

7800-7629

8930-8979

7630-7699

8980"8999

July 1 Budget General Fund

Unrestricted and Restricted Expe11ditures by Object

2014"15 Estimated Actuals

U11restrlcted Restricted I Al IBl

8 352 657.00 0.00

155 072.00 1 895 387.00

260 483.00 393 290.00

202 320.00 548 280.00

8 960 532.00 2 836 937.00

3 906 985.00 1 265 725,00

851 074.00 704 349.00

1817446.00 681,314.00

781,474.00 513,175.00

865 056.00 829 423.00

0.00 0.00

54 294.00 493181.00

1113 586.00 113 566.00

8142 723.00 4 600 763.00

817 809.00 (-1 763 816.00

500 000.00 0.00

167 538.00 0.00

o.oo 0,00

o.oo 0.00

11 859 773.00 1 659 773.00

11327311.00 1 669 773.00

Page 1

Total Fu11d col.A+B U11restrlcted

I Cl '°'

8 352 657.00 9 409,078.00

2,050 439.00 95 000.00

643,773.00 371 485.00

750,600.00 167 233.00

11 797 469.00 10 042 796.00

5 172 890.00 3,833.902.00

I 555,423.00 845 555.00

2 498 760.00 1 873 432.00

1 274 649.00 374,215.00

1 694 479.00 750,490.00

0.00 0.00

547 475.00 67 737.00

0.00 149 952.00

12 743 476.00 7 685 379.00

1946 007.001 2,357417.00

500 000.00 0.00

167 538.00 734 747.00

0.00 0.00

0.00 0.00

0.00 11 703 568.00

332 462.00 12 438 315.00

2015"16 Budnet

Restricted IEl

0.00

1 340 099.00

388 494.00

499141.00

2 225 734.00

1 134152.00

718 36<>.00

694 594.00

229 882.00

449 090.00

0.00

462 359.00

49 952.00

3 738 392.00

11 512 658.00

0.00

0.00

0.00

0.00

1 703,588.00

1 703 568.00

12 78802 0000000 Ferm 01

Total Fund %D!ff col.O+E Column

'" C&F

9,409,078.00 12.6%

1 435,099.00 "30.0%

757 979.00 17.7%

666 374.00 -11.2%

12 268 530.00 4.0%

4 968.054.00 -4.0%

1 563918.00 0.5%

2 568.026.00 2.8%

604,097.00 "52.6%

1 199 580,00 ·29.2%

0.00 0.0%

520,096.00 "6,0%

0.00 0.0%

11 423 771.00 -10.4%

844 759.00 "189.3%

0.00 -100.0%

734,747.00 338.6%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1734 747.00 "321.0%

Printed: 6/512016 12:06 PM

Fortuna Elemenlary Humboldt County

Oescrlotlon

E. NET INCREASE (DECREASE} IN FUND BALANCE IC + 041

f, FUND BALANCE, RESERVES

1) Beginning Fund Balance a} As of July 1 - Unaudited

b) Audit Adjus1ments

c) As of July 1 - Audited (F1 a+ F1 b)

d) Olher Restatements

e) Adjusted Beginning Balance (F1c + F1d)

2) Ending Balance, June 30 (E + F1e)

Components cf Ending Fund Balance a) Nonspendable

Revolving Cash

Stores

Prepaid Expenditures

All Others

b) Restricted

c) Committed Stabilization Arrangements

Other Commitments

d} Assigned

01her Assignments Medi-Cal Unrestricted Reimbursement Aftsr School Program Kay\x27s Kids Music Flexibility from Categorical Programs Gifted & Talented Education lnstrucllonal Materials Lottery Medi·Cal Unrestricted Reimbursement After School Program Kaylx27s Kids Music Flexibility from Categorical Programs Gilled & Talented Education lnstruc11onal Materials Lottery

e) Unassigned/unappropriated

Reserve tor Economic Uncertainties

Unassinnad/Unaooronrlated Amount

Califomia Dept of Education SACS Financial Repor11ng Software 2015.1.0 File: fund-a (Rev 0111312015)

Resource Codes

0000 0000 0000 0000 0000 0000 0000 1100 0000 0000 0000 0000 0000 0000 0000 1100

I


Unrestricted and Restricted Expenditures by Object

2014-15 Estimated Actuals 2015-16 Budoet

12 76802 0000000 Form01

Object ,I

Codee Unrestricted

'A'

Tola! Fund col.A+B

'Cl Unrestricted

fD\ Restrlcled

'" Total Fund col.D+E

IF\

%0111 Column C & F

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9760 9780 9780 9780 9780 9780 9780 9780 9780 9780 9780 9780 9780 9780 9780 9780 9780

9789

9790

1509 002.00 1104,043.00 1613 545.00 180 898.00 190,910.00 110012.00 -117.9%

1,703 668.04 592,504.18 2 296192.22 1,194,186.04 488.461.18 1,682,647.22 -26.7%

o.oo 0.00 0.00 0.00 0.00 0.00 0.0%

1 703 688.04 592,504.18 2 296192.22 1 194186.04 488,461.18 1 682 847.22 -26.7%

0.00 0.00 0.00 0.00 0.00 0.00 0.0%

1 703 688.04 592 504.18 2 296192.22 1194186.04 488461.18 1 682,647.22 -26.7%

1,194,186.04 488461.18 1,682 647.22 1 113.288.04 679 371.18 1,792,659,22 6.5% . 1 000.00 O.OQ 1.000.00 1 000.00 · '><<'.o.oo 1,000.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.00 0.0%

488.461.18 . ' 0.00 679,371.18 679 371.18 39.1%

0.0%

251,251.00 . .-_ '.'.~,~- 251,251.00 67,325.00 ' 67,325.00 195138.00 ·--- 195138.00 . --- '..,.-."

. · .. 45519.87 ' \>e 45519.87 137520.00 .- -- ··'.:----:-: 137520.00 - -·.'.<>.i-

c'~4~7~9~10~.=00'::::::::::::!=1::=:::: ·::::::::::::1it'~'~'~'~''~·:''2::::::::::::!=::::::::::::::::::::::::J:::;;J~~,,:'=,·:1': ':!=:::::::::::::::::::::::j'' ~,580.00 2il7,580.00

f'~2!1°~0~' ·1'.0~0 c::::::::j·~t ·;__;sjl '!~1~2!1'~0~' ·1'.0

Q0L:::::::::t::::::::::::::::::::::::t== '= '=·::::.::::::::t::::::::::::::::::::j W51 251.00 ; 251.00 . :

56,486.00 ;-;::: ::=:;:--::-:;<t'.·'-'Y 1,,,,, An,;-;,;; , .· ,' .. :_:-: 166997.00 -.. -.-.'lt66997.00 -·~------i-------j-'------- '. {;-,::.

63,868.87 ~63 868 87

349272.00 ; . ''.'.'\.~W~I 34927200 268435.00lllZ .: doo -23.1% 268,435.00

0.17 0.00 0.17 0.17 0.00 0.17 0.0%

Page 2 Printed: 615/2015 12:06 PM


Descrlntlon

G.ASSETS

1) Cash a) in County Treasury

Resource Codes

1) Fair Value Adjuslment to Cash In County Treasury

b) in Banks

c) in Revolving Fund

d) with Fiscal Agent

e) collections awaiting deposit

2) Investments

3) Accounts Receivable

4) Due from Granter Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Olher Current Assets

9\ TOTAL ASSETS

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources

2\ TOTAL DEFERRED OUTFLOWS

I. LIABILITIES

1) Accounts Payable

2) Dua to Granter Governments

3) Dua to Other Funds

4) Currant Loans

5) Unearned Revenue

6\ TOTAL LIABILITIES

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources

2\ TOTAL DEFERRED INFLOWS

K. FUND EQUITY

Ending Fund Balance, June 30 IG9 + H2\ " 116 + J2l

California Dept of Education SACS Financial Reporting Software· 2015.1,0 Fiie: fund-a (Rev 01/13/2015)

Object Codes

9110

9111

9120

9130

9135

9140

9150

9200

9290

9310

9320

9330

9340

'

9490

9500

9590

9610

9640

9650

I

9690


Unrestricted and Restricted Expandituras by Objec1

2014·15 Estimated Actuals

Unrestricted Restricted rAl IBl

0.00 o.oo 0.00 0.00

0.00 0.00 •. ' 0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

Page 3

Total Fund col.A+ B Unreatricted

IC\ ID\

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2015-16 Budnat

Restricted IE>

12 76802 0000000 Form01

Total Fund %Dlff col. D + E Column

IF> C & F

Printed: 6/5/2015 12:06 PM


Descrlotlon Resource Codes

LCFF SOURCES

Principal Apportionment State Aid - Current Year

Education Protection Account State Aid - Current Year

State Aid - Prior Years

Tax Relief Subventions Homeowners' Exemptions

Timber Yield Tax

Other Subvenllons/ln-Lieu Taxes

County & District Taxes Secured Roll Taxes

Unsecured Roll Taxes

Prior Years' Taxes

Supplemen1al Taxes

Educa1ion Revenue Augmentation Fund (ERAF)

Community Redevelopment Funds (SB 617/699/1992)

Penalties and Interest from Delinquent Taxes

Miscellaneous Funds (EC 41604) Royalties and Bonuses

Other In-Lieu Taxes

Less: Non·LCFF (50%) Adjustment

Subtotal LCFF Sources

LCFFTransfers

Unreslricted LCFF Transfers -Current Year

All other LCFF Transfers -Current Year

Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

LCFF/Revenue Limi1 Transfers - Prior Years

TOTAL, LCFF SOURCES

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutri1ion Programs

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

lnteragency Contrac1s Between LEAs

Pass· Through Revenues from Federal Sources

NCLB: Title I, Part A, Basic Grants Low· Income and Neglected

NCLB: Title I, Part D, Local Delinquent Programs

NCLB: Title II, Part A, Teacher Quality

NCLB: Title Ill, Immigrant Education Pron ram

California Dept of Education SACS Financial Reporting Software · 2015.1.0 File: fund-a (Rev 01/1312015)

0000

All Other

3010

3025

4035

4201

I



2014-15 Estimated Actuals 2015-16 Budnet

12 76802 0000000 Form01

Object i Codes

Restricted

'" Total Fund col.D+E

'" %Diii

Column C&F

8011

8012

8019

8021

8022

8029

8041

8042

8043

8044

8045

8047

8048

8081

8082

8089

8091

8091

8096

8097

8099

8110

8181

8182

8220

8260

8270

8~80

8281

8285

8287

8290

8290

8290

8290

• 5 235 502.00 ·,.

1 326.522.00 ",'

' 0.00

' 36 254.00 t·; ·.> ,· ":

24 031.00 ,'

0.00 •· .',· •' .. ; ',•

5 235,502.00

0.00 1,326,522.00

o.oo 0.00

0.00 36,254.00

0.00 24,031.00

o.oo 0.00

6 264 616.00

1 353 829.00

0.00

36 254.00

f; ' i,i:;1, ,,

24 031.00 ;:::

0.00 ·:., '.-H.\:

' .0.00

0.00

0.00

0.00

. 0.00

0.00

6,264,616.00 19.7%

1,353,829.00 2.1%

0.00 0.0%

36 254.00 0.0%

24.031.00 0.0%

0.00 0.0%

2,058 781.00 0.00 2 058 781.00 2 058 781.00 0.00 2 058 781.00 0.0%

97 230.00 o.oo 97,230.00 97 230.ooli.oo 97 230.00 0.0%

l--~~--"'~56~7~,0~0+-~~~~0~,~004-~~~'h5~6IT7&,0~0l-~~-''&56~7~,0~0+:£(i£ sc_._0~,0~0w_~~---''~'~'~''&OO!LL~-0~,~o,~,

1--~~~3~1,~84~8~,0~0+-~~~~0~,0~0Cf-~~--"31h,8~4~8&,0~0l-~~~3~1~84~8hl,0illO+;: "c~'Ohl,Oill0+-~~~3~1~,8~48~,0~0Cf-~~O~,O~'~,

1143,545.00 o.oo 1143,545.00 1143 545.00 ·' '"'' 1143.545.00 0.0%

0.00 0.00 0.00 0.00 0.0%

'

0.00 0.00 0.0%

0.00 n nii 0.00 0.00 0.00 0.0%

' '' '•"''' 0.00 0.00 0.00 0.00 0.00 0.0%

8 668 190.00 ' 0.00 8 668 190.00 9724611.00 12.2%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.00 0.0%

1315,533.00' 0.00 1315,533.00 1315,533.00 0."00' 1315,533.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.00 0.0%

8 352 657.00 0.00 8,352,65,"7",o"o_,__~9"4"0"9"0"78"'"oo'+----~o",o"o+-~9"4"0"9"0"78","000c_c1,2,,6"%'

0.00 0.00 0.00 0.00 0.00 0.0%

294501.00 294,501.00 ::J:'L·<' ... ., .. ·. O.'b'6· 288,540.00 288540.00 -2.0%

0.0%

f---~-"0",0'0-lc~ ccccc~,,~ "+-____ J0~,0~0Cpuc2'i~~--"0,QOO"+Riliti!J?:'C~-"O~,O~O~------O~,QOO"+ _ _QOJ,0~%1 1-----"o",o~o~'" :.~;:. o.oo o.oo ,,,,..,,.,._:!~: .. _ .. o.~0*1-____ ,o,.,,o,oL_~Oc,o,,~,

0.00~ 0.00 0.00 0.00 0.00 0.00 0.0%

0.00

0.00

: >,,,,;,' TY 0.00

,'

0.00

0.00

0.00

0.00

,','

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00

0.00 < '." ·. 0.00 0.00 0.00 0.0%

;",. 451,547.00 451 547.00 ' ' 433 023.00 433,023.00 -4.1%

'.

,,,,. ;j-----""'Lj----"IBLf--i ( ;;'_;·,c

7

--~l~--"""'-1-------"""'-1_-

Page 4 Printed: 61512015 12:06 PM


July 1 Buclget General Funcl


2014-15 Estimated Actuals 2015-16 Budnet

12 76802 0000000 Form01

Total Fund Total Fund % Diii Object Unrestricted Restrlc!ed col. A+ B Unrestricted Restricted col. o + E Column

10"'"'"''"'''0'"''""~------------'"'"'"'"""~"'"c"'"'"''~-"c"'"''"'~t--:--:-~'c•:-:c--,---""'"-'--,-----"' 11cL'----r--,----,-700,,,,,,,,--,--,--~""'~'---,---""'""-----ir-c~•"'--i NCLB: Tille Ill, Llmltecl English Proficient ,· - . . ,:~ ," ·.·.'/ (LEP)St d IP 4203 82 I .C' w ' ' ·, '.•.:: . co u en rogram 90 ~ ~..C.+-----''''"''"'·~oo'+---'"'"'''"'"·o"o+--,---'--L,.cj~-J----'"2.fil!Q~0"'-1---"'"''''"'"o."o"or~·4,6".s"1%

; .~ .. · ' ' ' NCLB: Title V, Part B, Public Charter --Schools Grant Program (PCSGP) 4610 8290 ,.;_,.. o.oo o.oo -- -., _ _. 0.00 0.00 0.0%

Other No Chilcl Left Behind

Vocational and Applied Technology Education

Safe and Drug Free Schools

All Other Federal Revenue

3011-3020, 3026-3199, 4036-4126,

5510

3500-3699

3700-3799

All Other

8290

8290

8290

8290

•''

;1 .. r < 473 040.00 ; .. :·/. __ {-473 040.00 -27.9% 340 840.00 340 840.00

',

0.00 0,00 '" - ;: 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

155 072.00 584, 186.00 739,258.00 95 000.00 205 562.00 300 562.00 -59.3%

C--TO~TA"L0,,F.E.D.E.R.A0L.R"E"V"EN=U•E------------------h~-~1,5,5"0"72'.0'0+--"' ,89,5"3'6"7,,o,oj--~2&~0,4_39.00

OTHER STATE REVENUE f;:~~~: 95,000.00 1_,3~.Q,0_9~.&P- - _j ,435,099.0Q __ ___::30.0%

Other State Apportionments r1{~'.:t:3: ROC/P Entitlement Current Year

Prior Years

Special Education Master Plan Current Year

Prior Years

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years

Child Nutrition Programs

Mandated Costs Reimbursements

Lottery- Unrestricted and Instructional Materials

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions

Other Subventions/In-Lieu Taxes

Pass·Through Revenues from State Sources

School Based Coordination Program

After School Education and Safety (ASES)

Charter School Facility Grant

Drug/Alcohol/Tobacco Funds

California Clean Energy Jobs Act

Healthy Start

American Indian Early Childhood Education

Specialized Secondary

School Community Violence Prevention Grant

Quality Education Investment Act

Common Core State Standards lmplemenlallon

All Other State Revenue

TOTAL OTHER STATE REVENUE

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie: fund-a (Rev 01/13/2015)

6360

6360

6500

6500

All Other

All Other

7250

6010

6030

6650, 6690

6230

6240

7210

7370

7391

7400

7405

All Other

8311

8319

8311

8319

8311

8319

8520

8550

8560

.,.

·····.·.' '

'

'

.-;.~ 0.00

<· ;. 0.00

:o.oo 104 855,00

144 rn~ M

0.00

0.00

0.00

0,00

0.00

0.00

0.00

0.00

38,284.00

0.00 0.00 0.0%

0.00 ; :".;••' \.'. ,' .; 0.00 0.00 0.0% ,• .,.

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0% '

0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.0%

104,855.00 225,857.00 0.00 225 857.00 115.4%

182,412.00 128.00 38 284.00 182412.00 0.0%

'

0.0%

8576 0.00

0.00

0,00

0.00

0.00

0.00

o.oo 0.0%

8587

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

!---.,-~~'o".o'o+------"o."oo"t------'o".o"o-f--~.,,.,.,,oiio."ocot-____ "o".o~o. 1_~---"o".o,o+-_"o".oc'"9' ·.- )•-,'; 0.00 0.00 ;c;. ;:~\;,_::;·, 0.00 0.00 0.0%

_-. :·.··_:: :-: 355006.00 355006.00 - 348,210.00 348210.00 ·1.9%

0.00 0.00 -::- - '.?/. - 0.00 0.00 0.0%

0.00 0.00 '_>C_-< - --- - 0.00 0.00 0.0%

0.00 0.00 -,;;. - 0.00 0.00 0.0%

0.00 0.00 i.- - ,' ·- ·- ' --;.':>>'.,/,,~ ; - 0.00 O;O%

1--f-:'"..'.:1--J------'O".O'O'f-____ _!!O."O"-O~ - - 0.00 0.00 0.0%

1--::•:c .... : ___ l-----"c~°"l------'o".o'o'+. , _ _._ - - o.oo ""' o ""' ' ' ', '-, ,-:,_.,' -.~fP:'._~:':<

~.~+----'o"'.o"o4------" "'""" ""lcc"•.· .. ---·· ·.·_·· "-tr-'-t+;"'-·:..·=(z•;;""":;,o"ot-'··~-~-'"o.-,Q.9 .~

I~ ::: ::: '.'.~·,i~ > • ::: ::: ::: 1 500.00 0.00 1 500.00 1 500.00 0.00 1 500.00 0.0%

250 483.00 393 290.00 643 773.00 371 485.00 386,494.00 767 979,00 17.7%

Page 5 Printed: 61512015 12:06 PM


Descrllltlon

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other

Community Redevelopment Funds Not Subject lo LCFF Deduction

Penalties and Interest from Delinquent Non"LCFF Taxes

Sales Sale of Equipment/Supplies

Sala of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts Adult Education Fees

Non-Resident Students

Transportation Fees From Individuals

lnteragency Services

Mitigation/Developer Fees

All Other Fees and Contracts

01her Local Revenue Plus: Misc Funds Non-LCFF

(50%) Adjustment

Pass-Through Revenues From Local Sources

All other Local Revenue

Tuition

All Other Transfers In

Transfers of Apportionments Special Education SELPA Transfers

From Districts or Charter Schools

From County Offices

From JPAs

ROC/P Transfers From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments From Districts or Charter Schools

From County Offices

From JPAs

All Other Transfers In trom All Others

TOTAL, OTHER LOCAL REVENUE

TOTAL, REVENUES

California Dept of Education SACS Financial Repor1ing Software - 2015.1.0 File: fund-a (Rev 01/13/2015)

I

I Object ' I

Resource Codes Codes I

8615

8616

8617

8618

8621

8622

8625

8629

8631

8632

8634

8639

8650

8660

8662

8671 I

8672

8675

8677

8681

8689

8691

8697 I

8699

8710

8781-8783

6500 8791

6500 8792

6500 8793

6360 8791

6360 8792

6360 8793

All other 8791

All Other 8792

All Other 8793

8799



2014-15 EsUmated Actuals

Unrestricted Restricted ,., '"

' '; :,, ',

:.o.oo 0.00 .·.·, ,·,/o.oo .. 0.00

' ' ''0;00 0.00

' ' ' .,,6.U~'. 0.00

0.00 0.00

0 00 0.00 . 'r: '· · ·. · ·o:oo 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0,00 0,00

0.00 0.00

7,273.00 0.00

11,148.00 0.00

0.00 0.00

0.00

1

1 "··0.60 o.oo I'-:':':".';:··;. 0.00

0.00 0.00

9,889.00 0.00

0.00 0.00

0.00 0.00 ic 0.00 ' ·>0.00 ,,,,,.,,

:Fe::: •.': ;, '.::' 0.00 0.00

174,010.00 71.000.00

0.00 0.00

0.00 0.00

0.00 '' ~ ' >· .. , ..

477 280.00

0.00

0.00

0.00

, .. · "'' . ' '. 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

202 320.00 548 280.00

8,960 532.00 2 836 937.00

Page 6

Total Fund col.A+B

ICI

0.00

o.oo 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

7,273.00

11 148.00

0.00

0.00

0.00

0.00

9 889.00

0.00

0.00

0.00

0.00

245,010.00

0.00

0.00

0.00

477,280.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

750 600.00

11 797 469.00

Unrestricted IOI

{ ,. '

,, '

' ' 0.00 ' 0.00

'

' 0.00

· · :b.oo

0.00

'''

' i ~;~'~;" ,?4"' •',

o.oo

0.00

0.00

0.00

0.00

7,273.00

11,148.00

0.00

0.00

0.00

0.00

4,640.00

0.00

0.00

0.00 ' "'"''

·· "n,ilo

144,172.00

0.00

0 00

'"'~' '

1.>.··< ···' ' I

,. ' ·, .. ,,

0.00

0.00

0.00

0.00

167,233.00

10 042 796.00

2015·16 Budnet

Restricted

"'

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

>){ ~· ·::•11 '' ,, ' '0.00

0.00

0.00

0.00

0.00

'• \o cr.oo

0.00

48,000.00

0.00

0.00

0.00

451,141.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

499,141.00

2 225 734.00

12 76802 0000000 Form01

Total Fund %Dlfl ool.D+E Column ,,, C&F

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0,00 0.0%

7 273.00 0.0%

11 148.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

4 640.00 -53.1%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

192,172.00 -21.6%

0.00 0.0%

0.00 0.0%

0.00 0.0%

451,141,00 -5.5%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

o.oo 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

666.374.00 -11.2%

12,268,530.00 4.0%

Printed: 61512015 12:06 PM

Fortuna Elementary Humbold1 County

Descrlotlon

CERTIFICATED SALARIES

Certificated Teachers' Salaries

Certificated Pupil Support Salaries

Resource Codes

Certificated Supervisors' and Administrators' Salaries

Other Cerllfloated Salaries

TOTAL CERTIFICATED SALARIES

CLASSIFIED SALARIES

Classified Instructional Salaries

Classllled support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

TOTAL, CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASD l/Medicare/Altemative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

other Employee Benefits

TOTAL EMPLOYEE BENEFITS

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food

TOTAL, BOOKS AND SUPPLIES

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Ren1als, Leases, Repairs, and Noncapltalized Improvements

Transfers of Direct Cosls

Transfers of Direct Costs - lnterfund

Professlonal/Consulllng Services and Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-a (Rev 01113/2015)

Ob/eel Codes

1100

1200

1300

1900

2100

2200

2300

2400

2900

3101-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

4100

4200

4300

4400

4700

5100

5200

5300

5400 - 5450

5500 i

5600

5710

5750

51:l00

5900



2014·15 Esllmatad Actuala

Unrestricted Restricted 'A' fBl

3 261 170.00 1 017816.00

185 048,00 179031.00

460 747.00 67,254.00

0.00 1 624.00

3 906 965.00 1 265 725.00

132 209.00 399133.00

277 930.00 64 209.00

0.00 0.00

400 929.00 0.00

40 006.00 241 007.00

851 074,00 704 349.00

342 528.00 111 087.00

87 633.00 67 715.00

121 497.00 72 583.00

1 064 680.00 360 091.00

6 132.00 992.00

188,025.00 68 846.00

26 951.00 0.00

0.00 0.00

0.00 0.00

1817446.00 681 314.00

53 000.00 184,858.00

0.00 0.00

593 168.00 299 680.00

115 306.00 28 637.00

0.00 0.00

761 474.00 513,175.00

0.00 57 042.00

11,866.00 92 600.00

16,000.00 0.00

87 906,00 0.00

205 620.00 0.00

95 986.00 50 780.00

0.00 o.oo 0.00 0.00

421 tiB6.UU 02/ 4/0.00

19,992.00 1 531.00

865,056.00 829 423.00

Page 7

Total Fund col.A+B Unrestricted

rc1 fDl

4 278 986.00 3 215 408.00

364 079.00 188 035.00

526 001.00 430 459.00

1 624.00 0.00

5 172 690.00 3 833 902.00

531 342.00 135 015.00

342139.00 257 069.00

0.00 0.00

400,929.00 413,472.00

281 013.00 39 999.00

1 555 423.00 845,555.00

453 615.00 3g1 361.00

155 348.00 91 851.00

194,080.00 118162.00

1 424 771.00 1 024 799.00

7 124.00 2 557.00

236 871.00 190191.00

26951.00 53 904.00

0.00 0.00

0.00 607.00

2 498 760.00 1 873 432.00

237,858.00 53 000.00

0.00 0.00

892 848.00 269 030.00

143 943.00 52 185.00

0.00 0.00

1,274,849.00 374 215.00

57 042.00 0.00

104 466.00 11 450.00

16,000.00 16,000.00

87,906.00 87 906.00

205,620,00 203,320.00

146 766.00 81,605.00

0.00 0.00

0.00 0.00

1 Ob5 1 b6.00 ::1::10 217.UO

21 523.00 19,992.00

1 694 479.00 750 490.00

2015·16 Budnel

Restricted (E\

921 940.00

178 436.00

33 776.00

0,00

1 134 152.00

410201.00

62 406.00

0.00

0.00

245 756.00

718 363.00

121 668.00

71 819.00

70 914.00

360,351.00

931.00

68911.00

0.00

0.00

0.00

694 594.00

0.00

0,00

201 245.00

28 637.00

0.00

229 882.00

57,042.00

80,139.00

0.00

0.00

0.00

50,780.00

0.00

0.00

259 998.00

1 131.00

449 090.00

12 76802 0000000 Form01

Total Fund %0111 col.D+E Column

fFI C&F

4 137 346.00 "3.3%

366 471.00 0.7%

464 235.00 -12.1%

0.00 -100.0%

4 968 054.00 -4.0%

545 216.00 2.6%

319 475.00 -6.6%

0.00 0.0%

413,472.00 3.1%

285 755.00 1.7%

1 553.918.00 0.5%

513 029.00 13.1%

163 670.00 5.4%

189 078.00 -2.6%

1 385 150.00 -2.8%

3 488.00 -51.0%

259102.00 9.4%

53 904.00 100.0%

0.00 0.0%

607.00 N•w

2,568 026.00 2.8%

53,000.00 -77.7%

0.00 0.0%

470 275.00 -47.3%

80 822.00 -43.9%

0.00 0.0%

604 097.00 -52.6%

57 042.00 0.0%

91 589.00 -12.3%

16 000.00 0.0%

87 906.00 0.0%

203 320.00 "1.1%

132 385.00 -9.8%

0.00 0.0%

0.00 0.0%

590 215.00 -44.1%

21123.00 -1.9%

1199 580.00 -29.2%

Printed: 61512015 12:06 PM

Fortuna Elementary Humbold! County

DescrJn!lon

CAPITAL OUTLAY

Land

Land lmprovemen1s

Buildings and Improvements of Buildings

Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment

Equipment Replacement

TOTAL, CAPITAL OUTLAY

Resource Codes

OTHER OUTGO {excluding Transfers of Indirect Costs)

Tuition Tuition for Instruction Under lnterdlstrict AHandance Agreements

Slate Special Schools

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

Payments to County Offices

Payments lo JPAs

Transfers of Pass· Through Revenues To Districts or Charter Schools

To County Offloes

To JPAs

Special Education SELPA Transfers of Apportionments To Dls1ricts or Charter Sohools 6500

To Coun1y Offices 6500

To JPAs 6500

ROC/P Transfers of Apportionments To Districts or Charter Schools 6360

To County Offices 6360

To JP As 6360

Other Transfers of Apportionments All Other

All Other Transfers

All Other Transfers Out to All Others

Debt Service Debt Service - Interest

Other Debt Service - Principal

TOTAL, OTHER OUTGO lexcludlnn Transfers ol Indirect Costs\

OTHER OUTGO -TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Cosls

Transfers of Indirect Costs - lnterfund

TOTAL OTHER OUTGO- TRANSFERS OF INDIRE8T COSTS

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie; fund-a (Rev 01/13/2015)

Object Codes

8100

6170 i

6200 I

6300

6400

6500

7110

7130

7141

7142

7143

7211

7212

7213

7221

7222

7223

7221

7222

7223

7221-7223

7281-7283

7299

7438 i 7439

7310

7350



2014·15 Estimated Aotuals

Unrestricted Restricted fA\ fB\

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

54 294.00 493181.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00

0.00

0.00 -·-~ .. -

0.00

. · . 0.00

0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

54 294.00 493181.00

1113 586.00 113,586.00

0.00 0.00

1113 586.00' 113 586.00

8 142 723.00 4 600 753.00

Page 8

Total Fund col.A+B

fC\

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

547,475.00

0.00

o.oo 0.00

0.00

0.00 I:

0.00

0.00

0.00

0.00

0,00

0.00

0.00

o.oo

0.00

0.00

547 475.00

0.00

0.00

0.00

12743476.00

2015·16 Budnet

Unrestricted Restricted '0' '"

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0,00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

57 737.00 462.359.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00 I.

0.00

0.00

0.00 ~

0.00 . 0.00

.· . . 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

57,737.00 462,359.00

149 952.00 49,952.00

0.00 0.00

149 952.00 49,952.00

7 685 379.00 3 738,392.00

12 76802 0000000 Form 01

Total Fund %Dilf col.D+E Column ,,, C&F

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

520 096.00 ·5,0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

520,096.00 -5.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

11 423 771.00 -10.4%

Printed: 6/5/2015 12:06 PM


Descrlntlon

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

from: Special Reserva Fund

from: Bond lnlerest and Redemption Fund

Olher Authorized lnterfund Transfers In

'a' TOTAL INTERFUNO TRANSFERS IN

INTERFUNO TRANSFERS OUT

To: Child Development Fund

To: Special Reserve Fund

To: State School Building Fund/ County School Facilities Fund

To: Cafeteria Fund

Other Authorized lnterfund Transfers Oul

1b1 TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments

Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds Proceeds from Certificates of Participation

Proceeds from Capital Leases

Proceeds from Lease Revenue Bonds

All other Financing Sources

101 TOTAL SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs

All Other Financing Uses

'd' TOTAL, USES

CONTRIBUTIONS

Con1ributions from Unrestricted Revenues

Contributions from Restricted Revenues

(el TOTAL CONTRIBUTIONS ····--·

TOT AL, OTHER FINANCING SOURCES/USES 11a-b+c·d+e'

California Dept of Educa1ion SACS Financial Reporting Software - 2015.1.0 Fiie: fund-a (Rev 01/13/2015)

Object Resouroe Codes Codes

8912

8914

8919

7611

7612

7613

7616

7619

'

8931

8953

8965

8971

8972

8973

8979

7651

7699

-

8980

8990

'

July 1 Budgel General Fund



Unrestricted Res:~~ted 'A'

500 000.00 0.00 .;':,< ·?

0.00 0.00

0.00 0.00

500 000.00 0.00

0.00 o.oo 0.00 0.00

0.00 0.00

167 538.00 0.00

0.00 0.00

167 638.00 0.00

. ··ti, 0.00 o.oo

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00 -

11 659 773.00 1 659 773.00

o.oo 0.00

(),659,773.00 1,659,773.00

'1327311.00 1 659 773.00

Page 9

Total Fund

coli~,+ B

500 000.00

0.00

0.00

500 000.00

0.00

0.00

0.00

167 538.00

o.oo 167 538.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0,00

0.00

0.00

332 462.00

2015·16 Bud"et

Unre~ci~lcted Res:~~ted

0.00 0.00

!'"·•'(\ ·c;fui • <"

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

600 000.00 0.00

0.00 0.00

134 747.00 0.00

0.00 0.00

734 747.00 0.00

·····.·. f~~··,; ;.' . '

/;;~ I

0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

'1 703 568.00 1 703 568.00

0.00 0.00

11 703,568.00 1,703,568.00

12 438 315.00 1 703 568.00

12 76802 0000000 Fonn 01

Total Fund %0111 col.1~1 + E Column

C&F

0.00 ·100.0%

0.00 0.0%

0.00 0.0%

0.00 ·100.0%

0.00 0.0%

600 000.00 New

0.00 0.0%

134 747.00 ·19.6%

0.00 0.0%

734 747.00 338.6%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0,00 0.0%

0.00 0.0%

O.OQ ·- 0.0%

0.00 0.0%

0.00 0.0%

0.00 ___ ,0.0%

1734 747.00 -321.0%

Printed: 6/5/2015 12:06 PM


Desorlotlon

A.REVENUES

1) LCFF Sources

2) Federal Revenue



5\ TOTAL REVENUES

B. EXPENDITURES (Objeols 1000·7999)

1) Instruction

2) Instruction - Related Services

3) Pupil Services

4) Ancillary Services

5) Community Services

6) Enterprise

7) General Administration

8) Plant Services

9) Other Outgo


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 • 610\

D. OTHER FINANCING SOURCES/USES

1) lnterlund Transfers a) Transfers In

b) Transfers Out

2) Othsr Sources/Uses a) Sources

b) Uses

3) Contributions

Function Codes

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

4l TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund·a (Rev 04/0212015)

Object Codes

8010·8099

8100-8299

8300-8599

8600-8799

Except 7600-7699

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999


Unrestricted and Restricted Expenditures by Function

2014-15 Estimated Aotuals

Unrestrloted Restricted

'A' ,,,

8 352 657.00 0.00

155 072.00 1 895 367.00

250 483.00 393,290.00

202 320.00 548.280.00

8 980 532.00 2 836 937.00

5 548 071.00 2.972 518.00

872 134.00 173188.00

327718.00 548 555.00

36 315.00 0.00

0.00 0.00

0.00 0.00

655 062.00 113 586.00

649 129.00 299 725.00

54,294.00 493181.00

8 142 723.00 4.600 753.00

817 809.00 11 783 818.00

500 000.00 0.00

167 538.00 0.00

0.00 0.00

o.oo o.oo 11 659 773.00' 1 659 773.00

11 327 311.00' 1 859 773.00

Page 1

2015·16 Budnet

Total Fund col.

1t + B C'

Unre~~\lcted Res:~;ted

8,352 657.00 9 409 078.00 0.00

2 050 439.00 95 000.00 1,340 099.00

643 773.00 371 485.00 386 494.00

750 600.00 167-233.00 499141.00

11 797-469.00 10 042 796.00 2 225 734.00

8 520 589.00 5155 677.00 2 671 729.00

1 ()45,322.UO ll~ll 440.00 51 063.00

876 273.00 332,639.00 311 907.00

36,315.00 0.00 0.00

0.00 0,00 0.00

0.00 0.00 0.00

788,848.00 690 776.00 49 952.00

948 854.00 610110.00 191 382.00

547 475.00 57 737.00 462 359.00

12 743 478.00 7 685 379.00 3-738 392.00

1946 007.00 2 357 417.00 11512658.00

500 000.00 0.00 0.00

187,538.00 734 747.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 11 703 568.00 1,703,568.00

332 462.00 12 438 315.00 1 703 568.00

12 76802 0000000 Form01

Total Fund %Dlff col.D+E Column ,,, C&F

9 409 078.00 12.6%

1 435 099.00 ·30.0%

757 979.00 17.7%

868 374.00 -11.2%

12 268 530.00 4.0%

7 827 406.00 -8.1%

889 503.00 -14.9%

644 546.00 -28.4%

0.00 -100.0%

0.00 0.0°/o

0.00 0.0%

740 728.00 -3.6%

801 492.00 -15.5%

520 096.00 -5.0%

11423771.00 -10.4%

844 759.00 -189.3%

0.00 -100.0%

734 747.00 338.6%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1734 747.00 -321.0%

Printed: 6/5/2015 12:06 PM


Descrfotlon

E. NET INCREASE (DECREASE) IN FUND BALANCE re+ 04)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited

b) Audit Adjustments

c) As of July 1 - Audited {F1 a + Fib)

d) Other Restatements


2) Ending Balance, June 30 (E + F1 e)

Components of Ending Fund Balance a) Nonspendable

Revolving Cash

Stores

Prepaid Expandlturss

All Others

b) Restricted

c) Committed Stabilization Arrangemsnts

Other Commitments (by Resource/Object)

d) Assigned

Other Assignments (by Resource/Object)

Madi-Cal Unrestrictsd Reimbursement

After School Program

Kay\x27s Kids

Music

Flexibility from Categorical Programs

Gifted & Talented Education

Instructional Materials

Lottery

Msdi·Cal Unrestricted Reimbursement

Aftsr School Program

Kay\x27s Kids

Music

Flexibility from Categorical Programs

Gifted & Talented Education

Instructional Materials

Lottery

e) Unassigned/unappropriated

Reserve for Economic Uncertainties

Unassl<1nad/Unannronriatad Amount

California Dept of Education SACS Financial Reporting Software 2015.1.0 Fiia: fund-a (Rev 04/02/2015)

Object Functlon Codes Codes

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

0000 9760

0000 9780

0000 9780

0000 9780

0000 9780

0000 9780

0000 9780

1100 9780

0000 9780

0000 9780

0000 9780

0000 9780

0000 9780

0000 9780

0000 9780

1100 9780

9789

9790


Unrestricted and Restricted Expenditures by Function


Total Fund Unrestricted Restricted col.A+B

'" ,., fCl

1509 502.00\ 1104 043.00 {613 545.00

1 703 668.04 592 504.18 2 296 192.22

0.00 0.00 0.00

1 703 688.04 592 504.18 2 296 192.22

0.00 0.00 0.00

1 703 688.04 592 504.18 2 296 192.22

1194186.04 486,461.16 1 682 647.22

1 000.00 o.oo 1 000.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 488,461.18 488 461.18

~· 0.00 00 0.00

" 0.00 0.00 I

,,; 843 913.87 843 913.87

.

.

.

137520.00 137520.00

147910.00 . ; . 147910.00

7,580.00 . ; I 7,580.00

12,301.00 »·A_ 1• I 12301.00

251 251.00 · .. 251,251.00

56486.00 56 486.00

166 997.00 166 997.00

63 868.87 63 868.87 ..

349 272.00 •;;1 >' ,;.<; 349 272.00

0.17 0.00 0.17

Page 2

2015·16 Bud,.et

Unrestricted Restricted fDl "' (80 898.00 190910.00

1194186.04 488461.18

0.00 0.00

1194186.04 488461.18

0.00 0.00

1194186.04 488 461.18

1 113,286.04 679 371.16 I I .. ·

1 000.00 1 .• . 0.00

0.00 0,00

0.00 0.00

0.00 0.00

111 .. ; '' 0.00 679371.18

0.00 ' 0.00 .

0.00 0.00

.

843 852.87 '.'. 0.00

134,862.00 11·

137073.00 '. . ' 4 830.00 (1 _,- - '\ , .. _

7,854.00 ; ,' :,,:;:>

251251.00 • . 11;;

67325.00 I! ··.···1

195,138.00 ,, ' ~ - : :.:·-45 519.87 ·· .. ;. ;,.'

; ;<I

•I• "I, • .,

--· -. ·:<-·· •c,;;;s ' ; ¥

. ·. • ;1.1

•.. . ·

. ··· . • 268 435.00 .·· .,;'i!ii

0.17 0.00

12 76802 0000000 Form 01

Total Fund %0111 col.D+E Column

"' C&F

110012.00 -117.9%

1 682 647.22 -26.7%

0.00 0.0%

1.682 647.22 -26.7%

0.00 0.0%

1 682 647.22 -26.7%

1 792 659,22 6.5%

1 000.00 0.0%

0.00 0.0%

0.00 0.0%

o.oo 0.0%

679371.18 39.1%

0.00 0.0%

0.00 0.0%

843 852.87 0.0%

134,862.00

137,073.00

830.00

7854.00'

251,251.00

67 325.00 ·. /95,138.00 .··

45,519,87 '·· . ···,•· .•

<~ .. 268 435.00 ·23.1%

0.17 0.0%

Printed: 6/5/2015 12:06 PM


Resource

5640

6300

7405

8150

9010


Exhibit: Restricted Balance Detail

2014·15 Description Estimated Actuals

Medi-Cal Billing Option 100,346.84

Lottery: Instructional Materials 81,325.39

Common Core State Standards Implementation 0. 19

Ongoing & Major Maintenance Account (RMA: Education Code Secti 265,206.13

other Restricted Local 41,582.63

12 76802 0000000 Form 01

2015·16 Budget

101,987.84

88,809.39

0.19

446,991.13

41,582.63

Total, Restricted Balance 488461.18 679,371.18

California Dept of Education SACS Financial Reporting Software- 2015.1.0 File: fund-a (Rev 04/06/2011) Page 1 Printed: 6/5/2015 12:06 PM


Descriotion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



51 TOTAL REVENUES

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries




6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect

Costs)

8) Other Outgo - Transfers of Indirect Costs

9\ TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - B9l


1) lnterfund Transfers

a) Transfers In

b) Transfers Out

2) Other Sources/Uses

a) Sources

b) Uses

3) Contributions

41 TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-b (Rev 03/10/2015)

July 1 Budget Cafeteria Special Revenue Fund

Expenditures by Object

2014-15 Resource Codes Obiect Codes Estimated Actuals

I j •. .. .. i1'i.h , ..

8010-8099 0.00

8100-8299 412 000.00

8300-8599 29 000.00

8600-8799 60 384.00

501 384.00

1000-1999 0.00

2000-2999 263,893.00

3000-3999 153 592.00

4000-4999 255 135.00

5000-5999 8 916.00

6000-6999 0.00

7100-7299,

7400-7499 0.00

7300-7399 0.00

681 536.00

1180 152.00

8900-8929 167,538.00

7600-7629 0.00

8930-8979 0.00

7630-7699 0.00 .

8980-8999 , .L 0.00

167 538.00

Page 1

2015-16 Budnet

f·

' : } ) ·.

. ·; . . 0.00

402.500.00

29 800.00

60 758.00

493 058.00

0.00

233 566.00

140,736.00

255, 135.00

8,916.00

0.00

0.00

0.00

638 353.00

1145 295.00

134,747.00

0.00

0.00

0.00

······~·.· fr+:),;,

134 747.00

12 76802 0000000 Form 13

Percent Difference , v~~~t ,. .. .

; ~K;

-2.3%

2.8%

0.6%

-1.7%

0.0%

-11.5%

-8.4%

0.0%

0.0%

0.0%

0.0%

0.0%

-6.3%

-19.3%

-19.6%

0.0%

0.0%

O.Oo/o ...

0.0%

-19.6%

Printed: 6/5/2015 12:02 PM


Descri tion

E. NET INCREASE (DECREASE) IN FUND

BALANCE C + 04


1) Beginning Fund Balance

a) As of July 1 - Unaudited


c) As of July 1 -Audited (F1a + F1b)


e) Adjusted Beginning Balance {F1c + F1d)

2) Ending Balance, June 30 (E + F1 e) Components of Ending Fund Balance a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

e) Unassigned/Unappropriated


Unassi ned/Una ro riated Amount

California Dept of Education SACS Financial Reporting Software - 2015, 1.0 File: fund-b (Rev 03/10/2015)



2014-15 Resource Codes Ob"ect Codes Estimated Actuals

12 614.00

9791 81 408.27

9793 0.00

81 408.27

9795 0.00

81,408.27

68,794.27

9711 0.00

9712 3,495.96

9713

9719

9740

9750

9760 0.00

9780 0.00

9789 0.00

9790 0.00

Page 2

2015-16 Bud et

10 548.00

68,794.27

0.00

68,794.27

0.00

68 794.27

58 246.27

0.00

0.00

0.00 , .,.-

0.00 ,. ,;;

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 13

Percent Difference

-16.4%

-15.5%

0.0%

-15.5%

0.0%

-15.5%

-15.3%

0.0%

-100.0%

0.0%

' 0.0°/o

-10.8%

0.0%

0.0°/o

Printed: 6/5/2015 12:02 PM


Descrintion

G.ASSETS

1) Cash

a) in County Treasury

1) Fair Value Adjustment to Cash in County Treasury

b) in Banks




2) Investments




6) Stores

7) Prepaid Expenditures·

8) Other Current Assets

9\ TOTAL ASSETS




I. LIABILITIES

1) Accounts Payable

2) Due to Granter Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue





K. FUND EQUITY

Ending Fund Balance, June 30

IG9 + H2) - 1!6 + J2l

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie: fund-b (Rev 03/10/2015)



2014-15 Resource Codes Oblect Codes Estimated Actuals

9110 0.00

9111 0.00

9120 0.00

9130 0.00

9135 0.00

9140 0.00

9150 0.00

9200 0.00

9290 0.00

9310 0.00

9320 0.00

9330 0.00

9340 0.00

0.00

9490 0.00

0.00

9500 0.00

9590 0.00

9610 0.00

9640 ··'ii .. r 9650 0.00

0.00

9690 0.00

0.00

0.00

Page 3

2015-16 Buda et

12 76802 0000000 Form 13

Percent Difference

Printed: 6/5/2015 12:02 PM


Descriation

FEDERAL REVENUE



TOTAL, FEDERAL REVENUE

OTHER STATE REVENUE



TOTAL, OTHER STATE REVENUE

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales

Leases and Rentals

Interest


Fees and Contracts

lnteragency Services

Other Local Revenue

All Other Local Revenue


TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2015. 1.0 File: fund-b (Rev 03110/2015)




8220 412,000.00

8290 0.00

412 000.00

8520 29,000.00

8590 0.00

29,000.00

8631 0.00

8634 59 826.00

8650 0,00

8660 270.00

8662 0.00

8677 0.00

8699 288.00

60,384.00

501 384.00

Page 4

2015-16 Budaet

402 500.00

0.00

402,500.00

29 800.00

0.00

29 800.00

0.00

60,200.00

0.00

270.00

0.00

0.00

288.00

60,758.00

493 058.00

12 76802 0000000 Form 13

Percent Difference

-2.3%

0.0%

-2.3%

2.8o/o

0.0o/o

2.8o/o

0.0%

0.6%

0.0%

0.0%

0.0%

0.0o/o

0.0%

0.6%

~1.7%

Printed: 615/2015 12:02 PM


Descrintion


Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries


CLASSIFIED SALARIES

Classified Support Salaries




TOTAL CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASDl/Medicare/Alternative




OPEB, Allocated


Other Employee Benefits

TOTAL, EMPLOYEE BENEFITS

BOOKS AND SUPPLIES




Food


California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund"b (Rev 03/10/2015)




1300 0.00

1900 0.00

0.00

2200 227,469.00

2300 0.00

2400 36 424.00

2900 0.00

263,893.00

3101-3102 0.00

3201-3202 28 188.00

3301-3302 20,212.00

3401-3402 95,777.00

3501-3502 133.00

3601-3602 9.302.00

3701-3702 0.00

3751-3752 0.00

3901-3902 0.00

153,592.00

4200 0.00

4300 19,115.00

4400 0.00

4700 236,020.00

255 135.00

Page 5

2015-16 Budnet

0.00

0.00

0.00

197,612.00

0.00

35.954.00

0.00

233,566.00

0.00

25 564.00

17867.00

88,500.00

117.00

S,688.00

0.00

0.00

0,00

140,736.00

0.00

19,115.00

0.00

236,020.00

255 135.00

12 76802 0000000 Form 13

Percent Difference

0.0%

O.Oo/o

0.0%

-13.1%

0.0°/o

-1.3o/o

0.0%

-11.5%

O.Oo/o

-9.2%

-11.6%

-7.6%

-12.0%

-6.6o/o

0.0%

0.0%

0.0%

-8.4%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 6/5/2015 12:02 PM




2014-15 Descrintion Resource Codes Obiect Codes Estimated Actuals




Dues and Memberships

Insurance


Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs


Professional/Consulting Services and Operating Expenditures

Communications

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES

CAPITAL OUTLAY


Equipment



OTHER OUTGO (excluding Transfers of Indirect Costs)

Debt Service

Debt Service - Interest


TOTAL, OTHER OUTGO (excludina Transfers of Indirect Costs)

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs - lnterfund

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-b (Rev 03/1012015)

5100 0.00

5200 100.00

5300 50.00

5400-5450 0.00

5500 1 000.00

5600 4,502.00 ,, ;,, ':·. . ; 5710 oio©

5750 0.00

5800 3,264.00

5900 0.00

8,916.00

6200 0.00

6400 0.00

6500 0.00

0.00

7438 0.00

7439 0.00

0.00

7350 0.00

0.00

681 536.00

Page 6

2015-16 Budaet

0.00

100.00

50.00

0.00

1 000.00

4,502.00

- - :'.,-- -- ' ' ' ' 0.00.

0.00

3 264.00

0.00

8 916.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

638 353.00

12 76802 0000000 Form 13

Percent Difference

0.0°/o

O.Oo/o

0.0%

0.0%

0.0%

0.0%

'. t~.i •'? 1.1, •. ,;H~ 00%

0.0%

0.0%

0.0%

O.Oo/o

0.0%

0.0%

0.0%

0.0o/o

I 0.0%

0.0%

0.0%

0.0o/o

O.Oo/o

-6.3%

Printed: 615/2015 12:02 PM


Descrfntion

INTERFUND TRANSFERS


From: General Fund

Other Authorized Jnterfund Transfers In

la) TOTAL INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

Other Authorized lnterfund Transfers Out

lb) TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds


All Other Financing Sources

le) TOTAL SOURCES

USES

Transfers of Funds from

Lapsed/Reorganized LEAs


Id) TOTAL, USES

CONTRIBUTIONS

Contributions from Unrestricted Revenues


le) TOTAL CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)





8916 167 538.00

8919 0.00

167 538.00

7619 0.00

0.00

8965 0.00

8972 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

0.00 .... . .. ~t~~~~i

2015-16 Budaet

134 747.00

0.00

134 747.00

0.00

0,00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 13

Percent Difference

-19.6%

0.0%

-19.6%

0.0°/o

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

O.Oo/o

0.0%1 .. .

8980 ~1r' ~·. ;11,0i£.~1

· "~~ ~·~~ u: ... ;; .. /i\\no;, . '"'fl- " -" ' .: !. "i" 8990 .. " ""L., nn 0.00 o.ho/~ ... . ::

0-:00 "':., 0.00 o:-oo/o-'.

167,538.00 134,747.00 -19.6%

Page 7 Printed: 6/5/2015 12:02 PM


Descriotion

A.REVENUES

1) LCFF Sources

2) Federal Revenue



5\ TOTAL REVENUES

B. EXPENDITURES (Objects 1000-7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo



OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES IA5 - 8101


1) !nterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions




Expenditures by Function

2014-15 Function Codes Obiect Codes Estimated Actuals .... .

'•

8010-8099

'"''

... >•.;};~;,;·· ... :;:: __ ,_,·--

'" 8100-8299 412 000.00

8300-8599 29 000.00

8600-8799 60,384.00

501 384.00

; . .

1000-1999 0.00

2000-2999 0.00

3000-3999 680 536.00

4000-4999 .. . .. ··'··""" , ..• _, ·' :;,. ' ;··;;.,.~)}L,:,f~\J,'

5000-5999 :/ ·. ' 'Nt\·n/'Y

6000-6999 0.00

7000-7999 0.00

8000-8999 1 000.00

Except 9000-9999 7600-7699 0.00

681 536.00

1180 152.00'

8900-8929 167 538.00

7600-7629 0.00

8930-8979 0.00

7630-7699 n nn . .... ,,

~z~io 8980-8999

167 538.00

Page 1

2015-16 Budaet

•:,.;

, .... . ,.-, {: __ -->-.---_ ··.

· .. 0.00

402 500.00

29 800.00

60 758.00

493 058.00

0.00

... . 0.00

637 353.00 .

12 76802 0000000 Form 13

Percent Difference

·.··•

O.Oo/o

-2.3o/o

2.8o/o

0.6o/o

-1.7o/o

.• ~-/1~~0%

.. . •\ ·.·· O.Oo/o

-6.3°/o

~ I:,, . '·' . . · . . .. · 0:-0°/o-

!~'. ·. ~ . 0.00

0.00 0.0%

0.00 0.0%

1 000.00 O.Oo/o

0.00 O.Oo/o

638 353.00 -6.3%

1145 295.00 -19.3%

134,747.00 -19.6%

0.00 0.0%

0.00 0.0%

n nn 0.0% . -~;~ ' ...

no ,, 0.0%

C34 747.00 -19.6%

Printed: 61512015 12:02 PM


Descriction

E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04\










Revolving Cash

Stores


All Others

b) Restricted



d) Assigned Other Assignments (by Resource/Object)

e) Unassigned/Unappropriated Reserve for Economic Uncertainties

Unassianed/Unannroorialed Amount




2014-15 Function Codes Obiect Codes Estimated Actuals

112 614.00

9791 81 408.27

9793 0.00

81 408.27

9795 0.00

81,408.27

68 794.27

9711 0.00

9712 3 495.96

9713 0.00 ·.

9719 0.00

9740 65 298.31 ·. ; . •1t~l

9750 0.00

9760 0.00

9780 0.00

9789 .. nj]

9790 0.00

Page 2

2015-16 Budaet

110 548.00

68 794.27

0.00

68 794.27

0.00

68 794.27

58 246.27

0.00

0.00

0.00

'{~·~. .• •. ·. ·. · o.iicl•.

58,246.27

%(,• • 0.00

0.00

0.00

·~{,J; .

.

••••• 0.00

0.00

12 76802 0000000 Form 13

Percent Difference

-16.4%

-15.5o/o

O.Oo/o

-15.So/o

O.Oo/o

-15.So/o

-15.3o/o

O.Oo/o

-100.0%)

0.0% Ii .. ··· •·. 0.0%.

-10.8% .. ·· ... ' ;•.j

~-··· .. )0/,

0.0°/o

0.0%

··••···•· ";,1~~E/, 0.0°/o

Printed: 6/5/2015 12:02 PM


July 1 Budget Cafeteria Special Revenue Fund Exhibit: Restricted Balance Detail

2014-15

12 76802 0000000 Form 13

Resource Description Estimated Actuals 2015-16 Budget

5310 Child Nutrition: School Programs (e.g., School Lunch, School 65,298.31 58,246.27

Total, Restricted Balance

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-b (Rev 1111412012)

65,298.31 58,246.27

Page 1 Printed: 6/5/2015 12:02 PM



July 1 Budget Special Reserve Fund for Other Than Capital Outlay Projects


Page 1

12 76802 0000000 Form 17

Printed: 6/5/2015 12:02 PM


Descriotion


BALANCE IC+ 041





c) As of July 1 -Audited (F1a + F'.b)





1493 850.00

9791 1 191,239.20

9793 0.00

1,191,239.20

9795 0.00

2015-16 Buda et

606 150.00

697,389.20

0.00

697,389.20

0.00

e) Adjusted Beginning Balance (F1c + F1d) 1, 191,239.20 697,389.20

2) Ending Balance, June 30 (E + F1 e)

Components of Ending Fund Balance

a) Nonspendable Revolving Cash

Stores


All Others

b) Restricted

c) Committed


Other Commitments

d) Assigned

Other Assignments



Unassioned/Unaoorooriated Amount

California Dept of Education SACS Financial Reporting Software 2015. 1.0 File: fund"b (Rev 03/10/2015)

697,389.20 1 ,303,539.20 .. I

9711 0.00 0.00 I··.·. . .

··•···.· ... 9712

•. 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 0.00 0.00

9789 697 389.20 1 303 539.20

9790 0.00 0.00

Page 2

'·'

.

·.·.

12 76802 0000000 Form 17

Percent Difference

-222.7%1

-41.5%

0.0%

-41.So/o

0.0%

-41.5%

86.9%

. ,k;.:i~.'~~ < ''''\>.><:,-

0.0°/o

~ ' .. · , no;,

O.Oo/o

0.0%

0.0%

0.0%

86.9%

0.0%

Printed: 6/5/2015 12:02 PM


Descrintion

G.ASSETS

1) Cash





9110 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00

b) in Banks




2) Investments




6) Stores



9\ TOTAL ASSETS



2) TOTAL DEFERRED OUTFLOWS

I. LIABILITIES

1) Accounts Payable



4) Current Loans

5) Unearned Revenue





K. FUND EQUITY


tG9 + H2\ - fl6 + J2\


9120 0.00

9130 . 'ii1nRn

9135 0.00

9140 0.00

9150 0.00

9200 0.00

9290 ' . . '.":11 .. ' ·;·Q,QO

9310 0.00

9320 ... ~ ... ·•·· ~ 9330 ·:

9340 0.00

0.00

9490 0.00

0.00

9500 0.00 .. ,. /".<£~: .

9590 ' 0.00

9610 0.00

c,;~'< °>' ' ..

9640

9650 0.00

0.00

9690 0.00

0.00

0.00

Page 3

2015-16 Budaet

12 76802 0000000 Form 17

Percent Difference

Printed: 6/5/2015 12:02 PM


Descrlotion

OTHER LOCAL REVENUE

Other Local Revenue


Interest




8631 0.00

8660 6, 150.00

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00

TOTAL OTHER LOCAL REVENUE

TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiia: fund-b (Rev 03/1012015)

6 150.00

6 150.00

Page4

2015-16 Budaet

0.00

6,150.00

0.00

6,150.00

6150.00

12 76802 0000000 Form 17

Percent Difference

0.0o/o

0,0%

0.0%

0,0%

0.0%

Printed: 615/2015 12:02 PM


Descri tion

INTERFUND TRANSFERS


From: General Fund/CSSF

Other Authorized lnterfund Transfers In

a TOTAL, INTERFUND TRANSFERS IN


To: General Fund/CSSF

To: State School Building Fund/

County School Facilities Fund


b TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of


c TOTAL, SOURCES

USES



d TOTAL, USES

CONTRIBUTIONS


e TOTAL, CONTRIBUTIONS


{a - b + c - d + e)




2014-15 Resource Codes Ob"e-ct Codes Estimated Actuals

8912 0.00

8919 0.00

0.00

7612 500 000.00

7613 0.00

7619 0.00

500,000.00

8965 0.00

0.00

7651 0.00

8990

(500,000.00)

Page 5

2015-16 Bud et

600,000.00

0.00

600 000.00

0.00

0,00

0.00

0.00

0.00

0.00

0.00

600,000.00

12 76802 0000000 Form 17

Percent Difference

New

0.0%

New

-100.0°/o

0.0%

0.0%

-100.0%

0.0%

0.0%

0.0%

-220.0o/o

Printed: 6/5/2015 12:02 PM

July 1 Budget Fortuna Elementary Humboldt County

Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Function

Descri tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

B. EXPENDITURES (Objects 100Q.7999)

1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 810


1) lnterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions



Function Codes

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

9000-9999

2014·15 Ob ect Codes Estimated Actuals

8010-8099

8100·8299

8300-8599

8600-8799

Except 7600-7699

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

Page 1

6 150.00

6 150.00

0.00

500 000.00

0.00

0.00

0.00

500 000.00

2015-16 Bud et

0.00

0.00

0.00

6150.00

6 150.00

600 000.00

0.00

0.00

0.00

0.00

600 000.00

12 76802 0000000 Form 17

'0.0o/o

0.0%

New

-100.0%

0.0%

0.0%

0.0%

-220.0%

Printed: 6/5/2015 12:02 PM


Special Reserve Fund for Other Than Capital Outlay Projects Expenditures by Function

Descri tion

E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4










Revolving Cash

Stores


All Others

b) Restricted


Other Commitments (by Resou.'ce/Object)




California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiia: fund-b (Rav 04/0212015)

2014-15 Function Codes Ob ect Codes Estimated Actuals

493 850.00

9791 1 191 239.20

9793 0.00

1191 239.20

9795 0.00

1191 239.20

9711

9712

9713

9719

9740 0.00

9750 0.00

9760 0.00

9780 0.00

9789 697 389.20

9790 0.00

Paga 2

2015-16 Bud et

606 150.00

697 389.20

0.00

697 389.20

0.00

697 389.20

0.00

0.00

0.00

0.00

1303539.20

0.00

12 76802 0000000 Form 17

Percent Difference

-222.?o/o

-41.5%

0.0%

-41.5o/o

O.Oo/o

-41.5o/o

0.0%

0.0%

0.0°/o

O.Oo/o

86.9%

0.0%

Printed: 6/5/2015 12:02 PM


Resource Description






12 76802 0000000 Form 17

2015-16 Budget

0.00 0.00

Page 1 Printed: 6/5/2015 12:02 PM


California Dept of Education SACS Financial Reporting Software 2015.1.0 File: fund-d {Rev 12/15/2014)

July 1 Budget Building Fund


Page 1

12 76802 0000000 Form 21

Printed: 6/5!2015 12:03 PM


Descri tion

E. NET INCREASE (DECREASE) IN FUND BALANCE C + 04





c) As of July 1 - Audited (F1a + F1 b)



2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance

a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

c) Committed


Other Commitments

d) Assigned

Other Assignments




California Dept of Eduoation SACS Financial Reporting Software 2015,1.0 Fiie: fund-d (Rev 12/15/2014)



2014-15 Resource Codes Ob ect Codes Estimated Actuals

18 470.00

9791 405 445.05

9793 0.00

405 445.05

9795 0.00

405,445.05

386,975.05

9711 0.00

9712

9713 0.00

9719 0.00

9740

9750

9760

9780

9789

9790 0.00

Page2

2015-16 Bud et

18 470.00

386 975.05

0.00

386,975.05

0.00

386 975.05

368,505.05

0.00

0,00

0.00

0.00

0.00

12 76802 0000000 Form 21

Percent Difference

0.0%

-4.6%

0.0%

-4.6o/o

O.Oo/u

-4.6%

-4.8%

0.0%

'0.0%

0.0%

0.0%

0.0o/n

Printed: 6/5/2015 12:03 PM


Oescriotion

G.ASSETS

1) Cash



b) in Banks




2) Investments




6) Stores



9\ TOTAL ASSETS




I. LIABILITIES

1) Accounts Payable



4) Current Loans

5) Unearned Revenue





K. FUND EQUITY


tG9 + H2l - 116 + J2l

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-d (Rev 12/15/2014)




9110 0.00

9111 0.00

9120 0.00

9130 0.00

9135 0.00

9140 0.00

9150 0.00

9200 0.00

••••

.

9290 0.00

9310 0.00

9320 0.00

9330 0.00

9340 0.00

0.00

9490 0.00

0.00

9500 0.00

9590 ) .. ~;b\;', -. __ .-, __ --- 1'~r{

9610 0,00

9640 0.00

9650 0.00

0.00

9690 0.00

0.00

0.00

Page 3

2015-16 Budaet

12 76802 0000000 Form 21

Percent Difference

Printed: 6/5/2015 12:03 PM


Descrlntion

FEDERAL REVENUE

FEMA


TOTAL FEDERAL REVENUE

OTHER STATE REVENUE

Tax Relief Subventions

Restricted Levies - Other


Other Subventions/In-Lieu

Taxes


TOTAL. OTHER STATE REVENUE

OTHER LOCAL REVENUE

Other local Revenue County and District Taxes

Other Restricted Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes

Parcel Taxes

Other

Community Redevelopment Funds

Not Subject to LCFF Deduction

Penalties and Interest from

Delinquent Non-LCFF

Taxes

Sales

Sale of Equipment/Supplies

Leases and Rentals

Interest


Other Local Revenue


All Other Transfers In from All Others


TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software " 2015.1.0 Fiie: fund-d (Rev 12115/2014)




8281 0.00

8290 0.00

0.00

8575 0.00

8576 0.00

8590 0.00

0,00

8615 0.00

8616 0.00

8617 0.00

8618 0.00

8621 0.00

8622 0.00

8625 0.00

8629 0.00

8631 0.00

8650 0.00

8660 1,530.00

8662 0.00

8699 0.00

8799 0.00

1,530.00

1 530.00

Page 4

2015-16 Buda et

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0,00

0.00

0.00

1,530.00

0.00

0.00

0.00

1 530.00

1 530.00

12 76802 0000000 Form 21

Percent Difference

0.0°/o

0.0°/o

O.Oo/o

0.0o/o

O.Oo/o

0.0%

0.0%

O.Oo/o

O.Oo/o

O.Oo/o

0.0%

0.0%

0.0%

0.0%

O.Oo/o

O.Oo/o

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 6/5/2015 12:03 PM




2014-15 Descriotion Resource Codes Obiect Codes Estimated Actuals

CLASSIFIED SALARIES


Class!fied Supervisors' and Administrators' Salaries



TOTAL CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OAS DI/Medicare/Alternative




OPEB, Allocated

OPES, Active Employees


TOTAL EMPLOYEE BENEFITS

BOOKS AND SUPPLIES




TOTAL. BOOKS AND SUPPLIES




Insurance




Transfers of Direct Costs - lntertund


2200 0.00

2300 0.00

2400 0.00

2900 0.00

0.00

3101-3102 0.00

3201-3202 0.00

3301-3302 0.00

3401-3402 0.00

3501-3502 0.00

3601-3602 0.00

3701-3702 0.00

3751-3752 0.00

3901-3902 0.00

0.00

4200 . i~V~~•·J;~ll~~ii . »•;f.c·» c/ . .

4300 5,000.00

4400 0.00

5,000.00

5100 0.00

5200 0.00

5400-5450 0.00

5500 0.00

5600 5,000,00 .

5710 .. ..•. •: ; .. ' """'·' ·; ....

5750 0.00

Page 5

2015-16 Budaet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 ' . •"•; .. I'·;_

L~'~c · .. .. "''"

5,000.00

0.00

5 000.00

0.00 -

0.00

0.00

0.00

5 000.00

i?i>~'. 0.00

0.00

.

12 76802 0000000 Form 21

Percent Difference

O.Oo/o

0.0%

0.0%

0.0%

0.0°/o

0.0%

0.0%

0.0%

0.0%

O.Oo/o

O.Oo/o

O.Oo/o

0.0%

0.0%

0.0% .• ·•

.• }·.'i ·;'C·"

... <-:>:-o.o<!fo

0.0°/o

O.Oo/o

0.0%

0.0%

0.0%

O.Oo/o

0.0%

O.Oo/o

0.0%

0.0%

Printed: 6/5/2015 12:03 PM





Professional/Consulting Services and

Operating Expenditures

Communications


CAPITAL OUTLAY

Land

Land Improvements


Books and Media for New School Libraries

or Major Expansion of School Libraries

Equipment


TOTAL. CAPITAL OUTLAY


Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2015. 1.0 Fiie: fund-d (Rev 12/15/2014)

5800 10 ODO.OD

5900 0.00

15 ODO.OD

6100 0.00

6170 0.00

6200 0.00

6300 0.00

6400 0.00

6500 0,00

0.00

7299 0.00

7435 0.00

7438 0.00

74:39 0.00

0.00

20 000.00

Page 6

2015-16 Budaet

10000.00

0.00

15,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

20 000.00

12 76802 0000000 Form 21

Percent Difference

0.0%

0.0°/o

0.0°/o

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0,0%

0.0°/o

O.Oo/o

0.0%

Printed: 6/5/2015 12:03 PM


Descriotion

INTERFUND TRANSFERS



la\ TOTAL, INTERFUND TRANSFERS IN


To: State School Building Fundf County School Facilities Fund


!bl TOTAL INTERFUND TRANSFERS OUT

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-d (Rev 12/1512014)




8919 0.00

0.00

7613 0.00

7619 0.00

0.00

Page 7

2015-16 Bud ... et

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 21

Percent Difference

0.0%

0.0%

0.0%

O.Oo/o

O.Oo/o

Printed: 6/5/2015 12:03 PM


Description

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale of Bonds


Other Sources

County School Bldg Aid


lapsed/Reorganized LEAs


Proceeds from Certificates of Participation




(cl TOTAL, SOURCES

USES




ldl TOTAL USES

CONTRIBUTIONS

Contributions from Unrestricted Revenles


lei TOTAL CONTRIBUTIONS


(a - b + c - d + e)

California Dept of Education SAGS Financial Reporting Software - 2015, 1.0 File: fund-d (Rev 12/15/2014)




8951 0.00

8953 0.00

8961 0.00

8965 0.00

8971 0.00

8972 0.00

8973 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

0.00

8980 0.00 .

8990 "' · .. ·.-_ : 6'.oci . ·.

0.00

0.00

Page 8

.· .. . .

..

2015-16 Bud net

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 .·

O.QQ,- .·

.,, . 0,001 <cs,¥

0.00

12 76802 0000000 Form 21

Percent Difference

0.0%

0.0%

0.0%

O.Oo/o

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

O.Oo/o

0.0% ·.•

:-_t·;~,;-:>:-

•• . . ,...,,,

O.Oo/o

.. : , ; • 0.0%

0.0%

Printed: 61512015 12:03 PM


Descri tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES AS - 810


1) lnteriund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions

4 TOT AL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2015. 1.0 File: fund-d (Rev 04/02/2015)



Function Codes Ob"ect Codes

8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

Except 9000-9999 7600-7699

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

Page 1

0.00

0.00

0.00

1 530.00

0.00

0.00

0.00

0.00

o.oo

0.00

20 000.00

0.00

20 000.00

18 470.00

0.00

0.00

0.00

0.00

0.00

1 530.00

20 000.00

0.00

20 000.00

18 470.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 21

Percent Difference

O.Oo/o

0.0%

0.0%

0.0%

0.0%.

0.0%

0.0%

0.0%

0.0%

0.0~

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

ci·~Oo/o·

0.0%

Printed: 6/5/2015 12:03 PM


Description

E. NET INCREASE (DECREASE) IN FUND BALANCE IC + D4l








2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted





Unassinned/Una"''"'ronriated Amount




2014·15 Function Codes Obiect Codes Estimated Actuals

118 470.00

9791 405 445.05

9793 0.00

405 445.05

9795 0.00

405,445.05

386 975.05

9711 0.00

9712 •. ·. ;,!;!·· > ·•· 0.00

9713 0.00

9719 0.00

9740 386,975.05

9750 i;

0.00

9760 0.00

9780 0.00

,, ... ' . '·' ·· .. ,

9789 ... 9790 0.00

Page 2

2015·16 Budaet

118 470.00

386,975.05

0.00

386,975.05

0.00

386 975.05

368,505.05

0.00

'· 0.00

0.00

0.00

368 505.05 , , .. , "'v

0.06

0.00

0.00 .\

• ·, .Ail!.:(;+. ··: O.OOr

0.00

12 76802 0000000 Form 21

Percent Difference

O.Oo/o

-4.6%

0.0%

-4.6%

0.0%

-4.6%

-4.8%

O.Oo/o

I •. • •• , •·tf:;1,:~,,;

O.Oo/o

0.0o/o

-4.So/o

;~t' yxo:o%

0.0°/o

0.0% c:f [ f''!:· " . > "

0.0%

Printed: 6/512015 12:03 PM


Resource

9010

Description

Other Restricted Local




Exhibit Restricted Balance Detail

Page 1


386,975.05

386,975.05

12 76802 0000000 Form 21

2015-16 Budget

368,505.05

368,505.05

Printed: 6/5/2015 12:03 PM


Descriation

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5\ TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - 89\


1) Jnterfund Transfers a) Transfers Jn

b) Transfers Out


b} Uses

3) Contributions

4\ TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie: fund-d (Rev 1211512014)

July 1 Budget Capital Facilities Fund Expenditures by Object


.·f~ ~4,;,,_

8010-8099 ... . 0.00

8100-8299 '({, c~:;;~

8300-8599 0.00

8600-8799 30,647.00

30 647.00

1000-1999 0.00

2000-2999 0.00

3000-3999 0.00

4000-4999 0.00

5000-5999 15,600.00

6000-6999 0.00

7100-7299, 7400-7499 0.00

7300-7399 o.66 15 600.00

15 047.00

8900-8929 0.00

7600-7629 0.00

8930-8979 0.00

7630-7699 nnn

8980-8999 ·. 0.00

0.00

Page-1

2015-16 Budaet

ci•-:o:

' .· 0.00

v ' /:;, ··. .. -.,.-- .:,, '0:.06'-

0.00

20 551.00

20551.00

0.00

0.00

0.00

0.00

15 600.00

0.00

0.00 -.; i· lL ~nn ,. ' ..•.

15.600.00

4951.00

0.00

0.00

0.00

0.00

."• ·· .. ·.·· ·i~?· o.nn

0.00

12 76802 0000000 Form 25

Percent Difference

·•·CC!ff ,: ' ' ,;,.

' .· ·~' O.Oo/o

-32.9%1

-32.9o/o

0.0%

0.0%

0.0%

0.0%

0.0%

O.Oo/o

O.Oo/o - -~ _,:.-- " 0.0%i'

0.0%

-67.1%

0.0%

0.0%

0.0%

0.0% '<- >~·' 0.0%-

0.0%

Printed: 61512015 12:03 PM


Descri tion


BALANCE C + D4











Stores


All Others

b) Restricted

c) Committed


Other Commitments

d) Assigned

Other Assignments

e} Unassigned/Unappropriated





2014-15 Resource Codes Ob'ect Codes Estimated Actuals

15 047.00

9791 140,610.90

9793 0.00

140 610.90

9795 0.00

140 610.90

155,657.90

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Page 2

2015-16 Bud et

4 951.00

155,657.90

0.00

155 657.90

0.00

155 657.90

160,608.90

0.00

0.00

0.00

0.00

12 76802 0000000 Form 25

Percent Difference

-67.1%

10.7%

O.Oo/o

10.7%

0.0%

10.7%

3.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

O.Oo/o

0.0%

Printed: 6/512015 12:03 PM


Descrintion

G.ASSETS

1) Cash



b) in Banks




2) Investments




6) Stores



9' TOTAL ASSETS



2' TOTAL DEFERRED OUTFLOWS

I. LIABILITIES

1) Accounts Payable



4) Current Loans

5) Unearned Revenue

6' TOTAL LIABILITIES

J, DEFERRED INFLOWS OF RESOURCES


2' TOTAL DEFERRED INFLOWS

K. FUND EQUITY

Ending Fund Balance, June 30 1G9 + H2\ - 116 + J2\

California Dept of Education SACS Financial Reporting Software - 2015.1,0 File: fund-d (Rev 12/15/2014)


2014-15 Resource Codes Qbiect Codes Estimated Actuals

9110 0.00

9111 0.00

9120 0.00

9130 0.00

9135 0.00

9140 0.00

9150 0.00

9200 0.00

9290 0.00

9310 0.00

9320 0.00

9330 0.00

9340 0.00

0.00

9490 0.00

0.00

9500 0.00 . <, .·;; ..

9590 ,, O.'OO

9610 0.00

9640 0.00

9650 0.00

0.00

9690 0,00

0.00

0.00

Page 3

2015-16 Budnet

12 76802 0000000 Form 25

Percent Difference

Printed: 615/2015 12:03 PM


Descriotion

OTHER STATE REVENUE

Tax Relief Subventions

Restricted Levies - Other


Other Subventions/In-Lieu Taxes



OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes

Parcel Taxes

Other

Community Redevelopment Funds

Not Subject to LCFF Deduction

Penalties and Interest from

Delinquent Non-LCFF

Taxes

Sales Sale of EquipmenUSupp!ies

Interest

Ne1 Increase (Decrease) in the Fair Value of Investments

Fees and Contracts

Mitigation/Developer Fees

Other Local Revenue



TOTAL OTHER LOCAL REVENUE

TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software· 2015. 1.0 Fiie: fund-d (Rev 12/15/2014)



8575 0.00

8576 0.00

8590 0.00

0.00

8615 0.00

8616 0.00

8617 0.00

8618 0.00

8621 0,00

8622 0.00

8625 0.00

8629 0.00

8631 0.00

8660 551.00

8662 0.00

8681 30,096.00

8699 0.00

8799 0.00

30,647.00

30 647.00

Page 4

2015-16 Budnet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

551.00

0.00

20,000,00

0.00

0.00

20,551.00

20 E·51.00

12 76802 0000000 Form 25

Percent Difference

0.0%

0.0%

0.0%

0.0%

0.0o/o

0,011/0

0.0°/o

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

-33.5o/o

0.0%

O.Oo/o

-32.9%

-32,9%

Printed: 6/5/2015 12:03 PM


Descrl tlon


Other Certificated Salaries


CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS





OPEB, Allocated




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials








1900 0.00

0.00

2200 0.00

2300 0.00

2400 0.00

2900 0.00

0.00

3101-3102 0.00

3201-3202 0.00

3301-3302 0.00

3401-3402 0.00

3501-3502 0.00

3601-3602 0.00

3701-3702 0.00

3751-3752 0.00

3901-3902 0.00

4100

4200

4300 0.00

4400 0.00

0.00

Page 5

2015-16 Bud et

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 25

Percent Difference

0.0%

0.0°/o

0.0%

0.0%

0.0%

0.0%

O.Oo/o

0.0%

0.0%

0.0%

0.0°/o

0.0°/o

O.Oo/o

0.0%

0.0%

0.0%

O.Oo/o

0.0%

0.0%

Printed: 61512015 12:03 PM







Insurance







Communications

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES

CAPITAL OUTLAY

Land

Land Improvements




Equipment


TOTAL CAPITAL OUTLAY


Other Transfers Out


Debt Service



TOTAL OTHER OUTGO (excludina Transfers of Indirect Costs\

TOTAL EXPENDITURES


5100 0.00

5200 0.00

5400-5450 0.00

5500 0.00

5600 15,000.00

5710 0.00

5750 0.00

5800 600.00

5900 0.00

15 600.00

6100 0.00

6170 0.00

6200 0.00

6300 0.00

6400 0.00

6500 0.00

0.00

7299 0.00

7438 0.00

7439 0.00

0.00

15 600.00

Page 6

2015-16 Budnet

0.00

0.00

0.00

0.00

11: nnn '"'

'' ··/c·'?'·•"tl"' ;c ....•.

0.00

600.00

0.00

15,600.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

15 600.00

12 76802 0000000 Form 25

Percent Difference

0.0%

0.0%

0.0%

0.0%

0.0°/o

• KA°'

0.0°/o

0.0%

O.Oo/o

O.Oo/o

O.Oo/o

0.0%

0.0%

0.0%

0.0%

0.0%

O.Oo/o

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 6/512015 12:03 PM


Descri tion

INTERFUND TRANSFERS



a TOTAL, INTERFUND TRANSFERS IN



Other Authorized lnteriund Transfers Out

b TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources

Transfers from ·Funds of



Proceeds from Certificates

of Participation




c TOTAL, SOURCES

USES



d TOTAL USES

CONTRIBUTIONS



(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES.IUSES

(a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2015. 1.0 File: fund"d (Rev 1211512014)


2014-15 Resource Codes Ob"ect Codes Estimated Actuals

8919 0.00

0.00

7613 0.00

7619 0.00

0.00

8953 0.00

8965 0.00

8971 0.00

8972 0.00

8973 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

0.00

Page 7

2015-16 Bud et

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0,00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 25

Percent Difference

O.Oo/o

0.0%

O.Oo/o

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

O.Do/o

0.0°/o

0.0%

0.0%

0.0%

0.0%

Printed: 615/2015 12:03 PM


Descri tion

A.REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS· B10



b) Transfers Out

2} Other Sources/Uses a) Sources

b) Uses

3) Contributions

4 TOT AL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software· 2015.1.0 File: fund-d (Rev 04/02/2015)

July 1 Budget Capital Facilities Fund


Function Codes Ob ect Codes

8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999

Except 9000-9999 7600-7699

8900-8929

7600-7629

8930-8979

7630-7699

8980-8999

Page 1

2014-15

0.00

30 647.00

30 647.00

600.00

15,000.00

0.00

15 600.00

15047.00

0.00

0.00

0.00

0.00

20 551.00

600.00

15 000.00

0.00

15 600.00

4 951.00

0.00

0.00

0.00

12 76802 0000000 Form 25

Percent Difference

O.Oo/o

0.0°/o

O.Oo/o

-32.9o/o

-32.9°/o

o:·a~' -· otciO;o

O~Oo/o

./0;0'0/o

O.Oo/o

0.0°/o

0.0°/o

0.0%

-67.1%

O.Oo/o

O.Oo/o

O.Oo/o

O.Oo/o

O.Oo/o

0.0%

Printed: 6/512015 12:03 PM


Descrf tion


BALANCE C + 04





c) As of July 1 - Audited (F1a + F1b)



2) Ending Balance, June 30 (E + F1e}



Stores

Prepaid Expenditure.s

All Others

b) Restricted







California Dept of Education SACS Financial Reporting Software - 2015. 1.0 File: fund-d {Rev 04/02/2015)



2014·15 Function Codes Ob"ect Codes Estimated Actuals

15 047.00

9791 140 610.90

9793 0.00

140 610.90

9795 0.00

140 610.90

155 657.90

9711 0.00

9712 0.00

9713 0.00

9719 0.00

9740

9750

9760

9780

9789

9790 0.00

Page 2

2015-16 Bud et

4 951.00

155 657,90

0.00

155 657.90

0.00

155 657.90

160 608.90

0.00

0.00

160,608.90

0.00

0.00

0.00

0.00

12 76802 0000000 Form 25

Percent Difference

-67.1%

10.7%

O.Oo/o

10.?o/o

0.0o/o

10. 7o/o

3.2%

O.Oo/o

O.Oo/o

3.2o/o

O.Oo/o

O.Oo/o

O.Oo/o

Printed: 6/512015 12:03 PM


Resource

9010

Description

Other Restricted Local


California Dept of Education SACS Financial Reporting Software~ 2015.1.0 File: fund-d (Rev 04/06/2011)



Page 1


155,657.90

155,657.90

12 76802 0000000 Form 25

2015-16 Budget

160,608.90

160,608.90

Printed: 6/5/2015 12:03 PM


Descri ... tion

A.REVENUES

1) LCFF Sources

2) Federal Revenue



5' TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)


9' TOTAL EXPENDITURES



FINANCING SOURCES AND USES 1A5 - 891


1) Jnterfund Transfers

a) Transfers In

b) Transfers Out


a) Sources

b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software" 2015.1.0 File: fund"d (Rev 12/1512014)

July 1 Budget County School Facilities Fund


2014-15 Resource Codes Ob•ect Codes Estimated Actuals

;,:;;,.,

8010-8099

~!,'~;:H!('.i(i:· ·· .. 0.00

8100-8299 0.00

8300-8599 0.00

8600-8799 929.00

929.00

. . ) i~! ~tji •. : ..

1000-1999 ''l,{t,~ : , .

: • n rlc

2000-2999 0.00

3000-3999 0.00

4000-4999 0.00

5000-5999 0.00

6000-6999 56,997.00

7100-7299,

7400-7499 0.00

'3"; .· "-'; .. ,;;:; 7300-7399

56 997.00

156 068.00

8900-8929 0.00

7600-7629 0.00

8930-8979 0.00

7630-7699 0.00

8980-8999 0.00

0.00

Page 1

2015-16 Budaet

12 76802 0000000 Form 35

Percent Difference

1::1"·' ii'" -·-,~_-,, .:·_-J;-;;:'.f_ I' . ,}\~l'0 "'"'

.· ;) . •0.00 • .. 0.0%

0.00 0.0%

0.00 O.Oo/(l

571.00 -38.5%

/l ~····.··: '.\;;85o/o ··.

.... :.. t•:::: . . . . :

.. . . ... · ... . · n O.Oo/o

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 -100.0°10

0.00 O.Oo/o

.... \ ..• , • i 0.00 .. . . 0.0%

0.00 -100.0%

~71.00 -101.0°10

0.00 0.0%

0.00 0.0%

0.00 O.Oo/o

0.00 0.0% . i'2 . 0.00 0.0%

0.00 0.0%

Printed: 6/5/2015 12:03 PM


Descrintlon


BALANCE IC + D4\







a) Adjusted Beginning Balance (F1c + F1 d)



a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

c) Committed


Other Commitments

d) Assigned

Other Assignments



Unassianed/Unannrooriated Amount

California Dept of Education SACS Financial Reporting Software - 2015.1,0 File: fund-d (Rev 12/15/2014)




156 068.00

9791 268,582.68

9793 0.00

268,582.68

9795 0.00

268,582.68

212,514.68

9711 0.00 · .. /'

9712 ,, ,"· c

9713 0.00

9719 0.00

9740 157.101 RR ,'•,' ···.

'• .. ·

9750 ' • . ·, 0.00

9760 0.00

9780 0.00 · ... ·

..

9789 0.00

9790 0.00

Page 2

2015-16 Budaet

571.00

157, 101.68

0.00

157 101.68

0.00

157 101.68

157 672.68

0.00 .... ,,, 0.00

0.00

0.00

157,672.68 . . ', :· .•.•. .•. ,. ,•

•

0.00

12 76802 0000000 Form 35

Percent Difference

-101.0%

-41.5%

0.0"/o

-41.So/o

O.Oo/o

-41.So/o

-25.8%

0.0%

1.· _,/,:·. ::." • O .. Oo/a

0.0%

0.0%

0.4% . .. ,.

! '•• .1 •. ,, .. O,Oo/,,

0.0%

~ 0.0%

'•,, "<•·.· ' ..• . · · ·•· o.oo• . 0.0%

0.00 0.0%

Printed: 6/5/2015 12:03 PM


Descriotion

G.ASSETS

1) Cash



b) in Banks




2) Investments




6) Stores



9\ TOTAL ASSETS




I. LIABILITIES

1) Accounts Payable



4) Current Loans

5) Unearned Revenue





K. FUND EQUITY


IG9 + H2\ - 116 + J2\





9110 0.00

9111 0.00

9120 0.00

9130 0.00

9135 0.00

9140 0.00

9150 0.00

9200 0,00

9290 0.00

9310 0.00

9320 f~~t~~-nn 9330 0.00

9340 0.00

0.00

9490 0.00

0.00

9500 0.00

9590 0.00

9610 0.00

9640 0.00

9650 0.00

0.00

9690 0.00

0.00

0.00

Page 3

2015-16 Bud net

12 76802 0000000 Form 35

Percent Difference

Printed: 6/5/2016 12:03 PM


Descriotlon

FEDERAL REVENUE


TOTAL, FEDERAL REVENUE

OTHER STATE REVENUE

School Facilities Apportionments

Pass-Through Revenues from State Sources


TOTAL OTHER STATE REVENUE

OTHER LOCAL REVENUE

Sales

Sale of Equipment/Supplies

Leases and Rentals

Interest


Other Local Revenue




TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software • 2015.1.0 File: fund-d (Rev 12/15/2014)




8290 0.00

0.00

8545 0.00

8587 0.00

8590 0.00

0.00

8631 0.00

8650 0.00

8660 929.00

8662 0.00

8699 0.00

8799 0.00

929.00

929.00

Page 4

2015-16 Budaet

0.00

0.00

0.00

0,00

0.00

0.00

0.00

0.00

571.00

0.00

0.00

0.00

571.00

571.00

12 76802 0000000 Form 35

Percent Difference

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

O.Oo/o

O.Oo/o

-38.5°/o

O.Oo/o

0.0%

O.Oo/o

-38.So/o

-38.5°/o

Printed: 6/5/2015 12:03 PM


Oescri""tion

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS





OPES, Allocated




BOOKS AND SUPPLIES





California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie: fund-d (Rev 12/15/2014)




2200 0.00

2300 0.00

2400 0.00

2900 0.00

0.00

3101-3102 0.00

3201-3202 0.00

3301-3302 0.00

3401-3402 0.00

3501-3502 0.00

3601-3602 0.00

3701-3702 0,00

3751-3752 0.00

3901-3902 0.00

0.00

.. : .. ···: .. . ·.

4200 1 .. ·· :~ .• . i ~·~,· .

4300 0.00

4400 0.00

0.00

Page 5

2015-16 Budnet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

:•: . .

" ·. ; .. , .

;• j 1'' .· 0.00

0.00

0.00

0.00

12 76802 0000000 Form 35

Percent Difference

0.0%

0.0%

0.0%

O.Oo/o

0.0%

0.0%

0.0%

0.0°/o

0.0°/o

0.0°/o

O.Oo/o

O.Oo/o

O.Oo/o

0.0%

0.0%

.

0.0%

0.0%

O.Oo/o

O.Oo/o

Printed: 6/5/2015 12:03 PM




2014-15 Descrlntion Resource Codes Obiect Codes Estimated Actuals




Insurance




Transfers of Direct Costs - lnteriund

Professional/Consulting Services and Operating Expenditures

Communications


CAPITAL OUTLAY

Land

Land Improvements




Equipment


TOT AL, CAPITAL OUTLAY


Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs


Debt Service



TOTAL OTHER OUTGO (excludina Transfers of Indirect Costs)

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie: fund-d (Rev 12/1512014)

5100 0.00

5200 0.00

5400-5450 0.00

5500 0.00

5600 0.00

5710 ••. •...•.. 0.00

5750 0.00

5800 0.00

5900 0.00

0.00

6100 0.00

6170 0.00

6200 56,997.00

6300 0.00

6400 0.00

6500 0.00

56 997.00

7211 0.00

7212 0.00

7213 0.00

7299 0.00

7438 0.00

7439 0.00

0.00

56.997.00

Page6

2015-16 Budaet

0.00

0.00

0.00

0.00

0.00

. ~· .••.•.•. 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 35

Percent Difference

0.0()/o

0.0%

0.0%

0.0%

0.0%

'•:'4 .. ~·00M 0.0%

O.Oo/o

O.Oo/o

O.Oo/o

0.0%

O.Oo/o

-100.0%

0.0%

0.0%

0.0%

-100.0%

0.0%

0.0%

0.0%

0.0°/o

0.0°/o

0.0%

0.0%

-100.0%

Printed: 6/5/2015 12:03 PM


Descrintion

INTERFUND TRANSFERS



From: All Other Funds

Other Authorized lnteriund Transfers In

(a\ TOTAL INTERFUND TRANSFERS IN



Other Authorized lnteriund Transfers Out

!bl TOTAL, INTERFUND TRANSFERS OUT

California Dept of Education SACS Financial Reporting Software - 2015, 1.0 Fiie: fund-d (Rev 12/15/2014)




8913 0.00

8919 0.00

0.00

7613 0.00

7619 0.00

0.00

Page 7

2015-16 Budaet

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 35

Percent Difference

0.0%

0.0%

0.0%

0.0°/o

O.Oo/o

O.Oo/o

Printed: 6/512015 12:03 PM


Descriotion

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources




Proceeds from Certificates

of Participation


Proceeds from lease Revenue Bonds


(c\ TOTAL, SOURCES

USES


(d\ TOTAL, USES

CONTRIBUTIONS



(e) TOTAL, CONTRIBUTIONS


(a - b + c - d + e)

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-d {Rev 12/15/2014)




8953 0.00

8965 0.00

8971 0.00

8972 0.00

8973 0.00

8979 0.00

0.00

7651 0.00

0.00 ; ...

8980 0.00 .. .

8990 ;>->"::,<· '_i ' 0.00

I >c' :,;;:i;;1•1 :· 0.00

0.00

Page 8

2015-16 Budaet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 35

Percent Difference

0.0°/o

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

~· •· ~' .. ' '. ;~fr' ........

0.00 0,0% ..... . .; .. , .: .. v .. A A> . ' ·o'.oo/o-

; '.1;? ;; j ;t iilW~l; l, , ... o.oo .... . O.Oo/o

0.00 O.Oo/o

Printed: 6/5/2015 12:03 PM


California Dept of Education SACS Financial Reporting Software - 2015, 1.0 File: fund-d (Rev 04/0212015)



Page 1

12 76802 0000000 Form 35

Printed: 6/5/2015 12:03 PM


Descrintion

E. NET INCREASE (DECREASE) IN FUND BALANCE IC+ D4)





c) As of July 1 - Audited (F1 a + F1b)




Revolving Cash

Stores


All Others

b) Restricted





Unassianed/Unaooroorlated Amount




2014·15 Function Codes Obiect Codes Estimated Actuals

1111481.00

9791 268 582.68

9793 0.00

268 582.68

9795 0.00

268,582.68

212 514.68

9711 0.00

9712 . 0.00

9713 0.00

9719 0.00

9740 157, 101.68 > . ' ··.

9750 ·'A~>i•.> .... 0.00.

9760 0.00

9780 0.00

.

. ·.· "• .

2015·16 Budaet

571.00

157 101.68

0.00

157101.68

0.00

157101.68

157.672.68

0.00

. 0.00

0.00

0.00

107 R7? oo , . : · •• ·

0.00

12 76802 0000000 Form 35

Percent Difference

-100.5°/o

-41.5o/o

O.Oo/o

-41.So/o

O.Oo/o

-41.5°/o

-25.So/o

O.Oo/o

,,··· .•... · /jn_.,

0.0°/o

0.0°/o

0.4°/o --- -~ '""' ----~----

,', ,. - -- -. - _,.".'f:c· _,. ',, . .,_. ·: .

O.Oo/o

. . ..... ;;; · ...•. 0001 •. ~ ...••••... ;~/-

9789 . 0.00 :

9790 0.00 0.00 0.0%

Page 2 Printed: 615/2015 12:03 PM


Resource

7710

Description

State School Facilities Projects


California Dept of Education SACS Financial Reporting Software~ 2015.1.0 File: fund-d (Rev 04/06/2011)



Page 1


157, 101.68

157101.68

12 76802 0000000 Form 35

2015-16 Budget

157,672.68

157,672.68

Printed: 6/5/2015 12:03 PM


Descrl,..tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5\TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)




OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES 'A5 - 89'



b) Transfers Out


b} Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-d (Rev 1211512014)

July 1 Budget Special Reserve Fund for Capital Outlay Projects



', '; ·~.:4'f :?:'i;;'.:;·:.:\ -. ··· .c~~~~10 8010-8099 · ·.· O:oO

8100-8299 0.00

8300-8599 0.00

8600-8799 897.00

897.00

. ··.•• ... ·. ·~~ ·:4~· \•{·

. . .. · 1000-1999 0.00

2000-2999 0.00

3000-3999 0.00

4000-4999 0.00

5000-5999 6,543.00

6000-6999 0.00

7100-7299, 7400-7499 0.00

7300-7399 0.00

6,543.00

(5 646.00)

8900-8929 0.00

7600-7629 0.00

8930-8979 0.00

7630-7699 0.00

'.' ... ' '

8980-8999 ·o,oo

0,00

Page 1

2015-16 Bud net

I• .. · ... ··•·.· .:/·.· .. ·····t. -o:oo

0.00

0.00

897.00

897.00

12 76802 0000000 Form 40

Percent Difference

< ;.•;~~ · . .

. ·.·· ;, O.Oo/o

O.Oo/o

0.0%

0.0% ..... ·;;· .... : · 1·)~~1ll~!~., 't,

.,. . • ;,;?:•;:·::

• . 0.00

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 -100,0o/o

0.00 O.Oo/o

0.00 0.0%

0.00 0.0%

0.00 -100.0%

897.00 -115.9%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0,00 0.0%

~ . ...... ~.~~ ; .. ff:? £&.;, > .•....

0.00 0.0°/o

Printed: 6/5/2015 12:03 PM


Descrintion


BALANCE lC + 04\











Stores


All Others

b) Restricted

c) Committed


Other Commitments

d) Assigned

Other Assignments

Redevelopment Agency Funds



Reserve for Economic Uncertaint'es

Unassianed/Una""rooriated Amount

California Dept of Education SACS Financial Reporting Software - 2015. 1.0 File: fund-d (Rev 12/15/2014)




15 646.00

9791 240,655.94

9793 0,00

240,655,94

9795 0.00

240,655.94

235 009.94

9711 0.00 .. •

9712 0.00

9713 0.00

9719 0.00

9740 0.00

9750 0.00

9760 0.00

9780 235 009.94

DODO 9780

0000 9780 235.009.94 .. ,.. ... ... ·:· \;··; "'''.j ..

9789 0.00

9790 0.00

Page 2

2015-16 Budaet

897.00

235 009.94

0.00

235 009.94

0.00

235 009.94

235 906.94

0.00 .,·,.·_~

0.00

0.00

0.00 i:·· I. : . .. · .. · ... ?21~· ? o.oo· ' .. ·'

0.00

235,906.94

235,906.94

.. . . ...

0.00

0.00

....

12 76802 0000000 Form 40

Percent Difference

-115.9%

-2.3%

0.0%

-2.3%

0.0%

-2.3%

0.4%

0.0%

. .. ,:~;; O.Oo/o

O.Oo/o

0.0%

···•ii,+'~~~®:~~~.;; 0.0%

0.4% .... .

.......... ·'; ~/~''':,.: .' ··.· ..

~ 0.0%

Printed: 6/5/2015 12:03 PM


Descriation

G.ASSETS 1) Cash





9110 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00

b) in Banks




2) Investments




6) Stores



9\ TOTAL ASSETS




I. LIABILITIES

1) Accounts Payable



4) Current Loans

5) Unearned Revenue

6) TOTAL LIABILITIES




K. FUND EQUITY

Ending Fund Balance, June 30 IG9 + H2) - 116 + J2)

California Dept of Education SACS Financial Reporting Software 2015.1.0 File: fund"d (Rev 12/15/2014)

9120 0.00

9130 0.00

9135 0.00

9140 0.00

9150 0.00

9200 0.00

9290 0.00

9310 0.00

9320 <J,'Y:::• .... · 0.00.

9330 0.00

9340 0.00

0.00

9490 0.00

0.00

9500 0.00

9590 0.00

9610 0.00

9640 0.00

9650 0.00

0.00

9690 0.00

0.00

0.00

Page 3

2015-16 Bud net

12 76802 0000000 Form 40

Percent Difference

Printed: 6/5/2015 12:03 PM


Descrfntion

FEDERAL REVENUE

FEMA


TOTAL FEDERAL REVENUE

OTHER STATE REVENUE

Pass-Through Revenues from State Sources

California Clean Energy Jobs Act



OTHER LOCAL REVENUE

Other Local Revenue

Community Redevelopment Funds Not Subject to LCFF Deduction


Leases and Rentals

Interest




8281 0.00

8290 0.00

0.00

8587 0.00

6230 8590 0.00

All Other 8590 0.00

0.00

8625 0.00

8631 0.00

8650 0.00

8660 897.00

Net Increase (Decrease) in the Fair Value of Investments 8662 0,00

Other Local Revenue




TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2015, 1.0 Fiie: fund-d (Rev 1211512014)

8699 0.00

8799 0.00

897.00

897.00

Page 4

2015-16 Budaet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

897.00

0.00

0.00

0.00

897.00

897.00

12 76802 0000000 Form 40

Percent Difference

0.0°/o

0.0°/o

0.0o/o

O.Oo/o

O.Oo/o

O.Oo/o

O.Oo/o

0.0%

0.0%

0.0%

O.Oo/o

O.Oo/o

0.0o/o

0.0%

0.0%

0.0%

Printed: 615/2015 12:03 PM


Descrf"'tlon

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS

OAS DI/Medicare/Alternative




OPEB, Allocated




BOOKS AND SUPPLIES





California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund-d {Rev 12/15/2014)




2200 0.00

2300 0.00

2400 0.00

2900 0.00

0.00

3101-3102 0.00

3201-3202 0.00

3301-3302 0.00

3401-3402 0.00

3501-3502 0.00

3601-3602 0.00

3701-3702 0.00

3751-3752 0.00

3901-3902 0.00

0.00

€t, . ,'.'.~j

4200 I ',~k . );~rt~:·.,, · ··· :.; ' .·

4300 0.00

4400 0.00

0,00

Page 5

2015-16 Budaet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0,00

0.00

0.00

0.00

0,00

0.00

0.00 . ,.,,,,.,,,,,,

1,, ..

'.'. >;: ; 0.00

0.00

0.00

0.00

12 76802 0000000 Form 40

Percent Difference

0.0%

0.0%

0.0%

0.0°/o

O.Oo/o

0.0%

O.Oo/o

O.Oo/o

0.0%

0.0%

0.0%

0.0%

0.0%

O.Oo/o

0.0% '•'. '<L

'. :',i~'\'.ii:

; '.' ' •,' ' ' ··' '~::;, ·"'•'··:»':;;v'._".·-· ···::, ''";

O.Oo/o

0.0%

0.0%

0.0%

Printed: 6/5/2015 12:03 PM


Special Reserve Fund for Capital Outlay Projects Expenditures by Object

Descriotion Resource Codes




Insurance







Communications


CAPITAL OUTLAY

Land

Land Improvements




Equipment




Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools

To County Offices

To JPAs


Debt Service



TOTAL, OTHER OUTGO texcludina Transfers of Indirect Costs)

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fiie: fund-d (Rev 12115/2014)

2014-15 Obiect Codes Estimated Actuals

5100 0.00

5200 0.00

5400-5450 0.00

5500 0.00

5600 6 543.00

s, ' . h~ 5710 ..

5750 0.00

5800 0.00

5900 0.00

6,543.00

6100 0.00

6170 0.00

6200 0.00

6300 0.00

6400 0.00

6500 0.00

0.00

7211 0.00

7212 0.00

7213 0.00

7299 0.00

7438 0.00

7439 0.00

0.00

6 543.00

Page 6

2015-16 Budaet

0.00

0.00

0.00

0.00

0.00

0.00 !. ,• •.

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 40

Percent Difference

0.0%

0.0%

0.0%

0.0%

-100.0%

,,,, ,• ...

0.0%

0.0%

0.0%

-100.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0°/o

-100.0%

Printed: 6/5/2015 12:03 PM


Descri'"'tion

INTERFUND TRANSFERS


From: General Fund/CSSF


la\ TOTAL INTERFUND TRANSFERS IN


To: General Fund/CSSF



lb\ TOTAL, INTERFUND TRANSFERS OUT

California Dept of Education SACS Financial Reporting Software - 2015.1.0 File: fund"d (Rev 12/1512014)



2014-1S Resource Codes Obiect Codes Estimated Actuals

8912 0.00

8919 0.00

0.00

7612 0.00

7613 0.00

7619 0.00

0.00

Page 7

201S-16 Budnet

0.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 40

Percent Difference

0.0%

0.0°/o

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 6/5/2015 12:03 PM


Descri tion

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources



Proceeds from Certificates of Participation




c TOTAL SOURCES

USES




d TOTAL USES

CONTRIBUTIONS



e TOTAL, CONTRIBUTIONS


(a - b + c - d + e)





8953 0.00

8965 0.00

8971 0.00

8972 0.00

8973 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

0.00

Page 8

2015-16 Bud et

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 40

Percent Difference

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 6/5/2015 12:03 PM


Descri tion

A.REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES


1) Instruction


3) Pupil Services



6) Enterprise


8) Plant Services

9) Other Outgo




FINANCING SOURCES AND USES A5 • 810



b) Transfers Out


a) Sources

b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software - 2015.1.0 Fila: fund-d (Rev 04/02/2015)



2014-15 Function Codes Ob"ect Codes

8010-8099

8100-8299 0.00

8300-8599 0.00

8600-8799 897.00

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7000-7999

8000-8999 6 543.00

Except 9000-9999 7600-7699 0.00

6 543.00

5 646.00

8900-8929 0.00

7600-7629 0.00

8930-8979 0.00

7630-7699 0.00

8980-8999 0.00

0.00

Paga 1

0.00

0.00

897.00

0.00

0.00

0.00

897.00

0.00

0.00

0.00

0.00

0.00

0.00

12 76802 0000000 Form 40

Percent Difference

0.0°/o

0.0o/o

0.0o/o

-100.0o/o

0.0%

-100.0%

-115.9°/o

O.Oo/o

0.0%i

0.0%

O.Oo/o

0:0°10

0.0%

Printed: 6/5/2015 12:03 PM


Descriotion

E. NET INCREASE (DECREASE) IN FUND BALANCE IC + D4l









Revolving Cash

Stores


All Others

b) Restricted







Unassinned/Una"'"'ronrlated Amount

California Dept of Education SACS Financial Reporting Software • 2015. 1.0 File: fund-d (Rev 04(02/2015)



2014-15 Function Codes Obiect Codes Estimated Actuals

15 646.00

9791 240 655.94

9793 0.00

240 655.94

9795 0.00

240,655.94

235 009.94

9711 0.00

9712 'J~l,t;, 0.00

9713 0.00

9719 0.00

9740 0.00

'~~;~~# ,·· .·.... · .. '."~··· 9750

9760 0.00

9780 235 009.94

2015-16 Bud net

897.00

235 009.94

0.00

235,009.94

0.00

235 009.94

235,906.94

0.00

A:k~~· 0.00

0.00

0.00

0.00

.·.·•• '''""'"'. '.\'1000

0.00

235 906.94

0000 9780 235,906.94

0000 9780 235,009.94

9789 ,\ i~t~l1tt~·· - ->~:---tS1:·4;. 0.00

9790 0.00 0.00

Page 2

••

·.·

12 76802 0000000 Form 40

Percent Difference

-115.9o/o

·2.3o/o

O.Oo/o

-2.3o/o

0.0%

-2.3%

0.4o/o

O.Oo/o

0.0°/o

O.Oo/o

O.Oo/o

O.Oo/o

·':?• <•····· 0:0%,

O.Oo/o

0.4% -, :;< ,

'.-;_ - -: -: ·.,·.· '

... 0.0%

0.0%

Printed: 6/5/2015 12:03 PM


Resource Description


California Dept of Education SACS Financial Reporting Software -2015.1.0 File: fund·d (Rev 0410612011)



Page 1


0.00

12 76802 0000000 Form 40

2015·16 Budget

0.00

Printed: 61512015 12:03 PM

FORTUNA ELEMENT ARY SCHOOL DISTRICT 6/5/2015 ALL FUNDS General General General -- SPECIAL REVENUE FUNDS -- ---OTHER FUND TYPES----ADOPTED BUDGET FLmdrrRANs Fund!TRANs FundfTRANs Cafeteria Special Building State School Gap Outlay Fortuna Elem. Capital Total FISCAL YEAR 2015-16 Unrestrlcted Restricted Total Fund Reserves Fund Facilities Reserve Facilities Facilities All Funds ------ ------- ----- ------ ---- ----- - -----A. REVENUES

Local Control Funding Formula $ 9,409,078 $ $ 9,409,078 $ $ $ $ $ $ $ $ 9,409,078 Federal Sources 95,000 1,340,099 1,435,099 402,500 1,837,599 Other State Sources 371,485 386,494 757,979 29,800 787,ns Other Local Sources 167,233 499, 141 666,374 60,758 6,150 1,530 897 571 20,551 756,831 ------ ----- ------ ----- ---- ------- ------- ------- ------

Total Revenue 10,042,796 2,225,734 12,268,530 493,058 6,150 1,530 897 571 20,551 12,791,287 B. EXPENDITURES

Certificated Salaries 3,833,902 1,134,152 4,968,054 4,968,054 Classified Salaries 845,555 718,363 1,563,918 233,566 1,797,484 Employee Benefits 1,873,432 694,594 2,568,026 140,736 2,708,762 Supplies 374,215 229,882 604,097 255,135 5,000 864,232 Services & Other Operating 750,490 449,090 1,199,580 8,916 15,000 15,600 1,239,096 Capital Outlay Other Outgo 57,737 462,359 520,096 520,096 Support Costs (49,952) 49,952

---- ---- ----- ----- ------Total Expenditures 7,685,379 3,738,392 11,423,771 638,353 20,000 15,600 12,097,724

----- ------ ---- ------- ----- ----- ------C. EXCESS REVENUES (EXPENDITURES) 2,357,417 (1,512,658) 844,759 (145,295) 6,150 (18.470) 897 571 4,951 693,563 0. OTHER FINANCING SOURCES/USES

lnterfund Transfers In 134,747 600,000 734,747 lnterfund Transfers Out (734,747) (734,747) (734,747) Other Sources Other Uses Contributions (1, 703,568) 1,703,568

---- ---- ------- ----- ----- ----- -------Total Other Sources (Uses) (2,438,315) 1,703,568 (734,747) 134,747 600,000

----- ----E. FUND BALANCE INCREASE (DECREASE) (80,898) 190,910 110,012 (10,548) 606, 150 (18,470) 897 571 4,951 693,563 F. ADJUSTED BEGINNING BALANCE 1,194,186 488,461 1,682,647 68,794 697,389 386,975 4,447 235,010 152,655 155,658 3,383,575

----- ----- ----- ------ ----- ------- ----- ------G. ENDING BALANCE $ 1,113,288 $ 679,371 $ 1,792,659 $ 58,246 $ 1,303,539 $ 368,505 $ 4,447 $ 235,907 $ 153,226 $ 160,609 $ 4,077,138

===================================== ======== ====== ====== ======== ======= ========== ====== ======== District Reserve of 12..93% includes:

Total General Fund Expenditures, Transfers out and Uses $12, 158,518 Genera/ Fund Designated for Economic Uncertainty: $ 268,435

Recommended Minimum Reserve Calculation at 3"/m: $364,756 Special Reserve Fund Ending Balance: $ 1,303,539

Budgeted Reserve Level: 12.93% TOTAL: $ 1,571,974

B\dlstrictlallfu nds\1647 .:xlsxAllfunds

-------------- ····-·-··-·-··---·····

MULTI-YEAR BUDGET PROJECTION

FORTUNA ELEMENTARY SCHOOL DISTRICT 6/5/2015

ALL FUNDS General General General --SPECIAL REVENUE FUNDS -- --OTHER FUND TYPES--·-ADOPTION MUL Tl-YEAR PROJECTION Fund/TRANs FundfTRANs Fund/TRANs Cafeteria Special Building State School Cap Outlay Fortuna Elem. Capital Total FISCAL YEAR 2016-17 Unrestricted Restricted Total Fund Reserves Fund Facilities Reserve Facilities Facilities All Funds

---- ---- -----A REVENUES

----- ---- ----·

Local Control Funding Formula $ 9,733,915 $ $ 9,733,915 $ $ $ $ $ $ $ $ 9,733,915 Federal Sources 95,000 1, 186,045 1,281,045 402,500 1,683,545 Other State Sources 176,545 386,494 563,039 29,800 592,839 Other Local Sources 167,233 499, 141 666,374 60,758 6,150 1,530 897 571 20,551 756,831

------ ----- ---- ------ ---- ---- - ------ ------Total Revenue 10, 172,693 2,071,680 12,244,373 493,058

B. EXPENDITURES 6,150 1,530 897 571 20,551 12,767,130

Certificated Salaries 3,884,931 955,716 4,840,647 4,840,647 Classified Salaries 868,789 718,363 1,587, 152 233,566 1,820,718 Employee Benefits 1,991,741 609,005 2,600,746 145,739 2,746,485 Supplies 374,215 343,260 717,475 255,135 5,000 977,610 Services & Other Operating 750,490 449,090 1,199,580 8,916 15,000 15,600 1,239,096 Capital Outlay Other Outgo 57,737 462,359 520,096 520,096. Support Costs (46,545) 46,545

----------------- ------ ------- ---- -------- ------ ----- -----Total Expenditures 7,881,358 3,584,338 11,465,696 643,356 20,000 15,600 12, 144,652

------- ----------- ------- ----- ----- ----- ------ ------- ----- -----C. EXCESS REVENUES (EXPENDITURES) 2,291,335 (1,512,658) 778,677 (150,298) 6,150 (18,470) 897 571 4,951 622,478 D. OTHER FINANCING SOURCES/USES

lnterfund Transfers In 149,223 500,000 649,223 lnterfund Transfers Out (649,223) (649,223) (649,223) Other Sources Other Uses Contributions (1,703,568) 1,703,568

-·---- ----- ------ ---- ------ ------ ------ ------ - ~------

Total Other Sources (Uses) (2,352, 791) 1,703,568 (649,223) 149,223 500,000 --------------------- ----- ------- ----- ---- ----- ------- --------

E. FUND BALANCE INCREASE (DECREASE) (61,456) 190,910 129,454 (1,075) 506,150 (18,470) 897 571 4,951 622,478 F. ADJUSTED BEGINNING BALANCE 1,113,288 679,371 1,792,659 58,246 1,303,539 368,505 4,447 235,907 153,226 160,609 4,077,138

----- ---- ----- ----- ------ ------ -----G. ENDING BALANCE $ 1,051,832 $ 870,281 $ 1,922,113 $ 57,171 $ 1,809,689 $ 350,035 $ 4,447 $ 236,804 $ 153,797 $ 165,560 $ 4,699,616

==================================== ======== ========== ======--== ========== ===:::=== ========= ======== ========= District Reserve of 16.65% includes:

Total General Fund Expendffures, Transfers out and Uses $12, 114,919 General Fund Designated for Economic Uncertainty: $ 207,040

Recommended Minimurn Reserve Calculation at3%: $363,448 Special Reserve Fund Ending Balance: $ 1,809,689 Budgeted Reserve Level: 16.65% TOTA~ $ 2,016,729

S\districi.\aUfUnds\1647 .xlsxMYP

MUL Tl-YEAR BUDGET PROJECTION

FORTUNA ELEMENTARY SCHOOL DISTRICT 6/5/2015

ALL FUNDS General General General -- SPECIAL REVENUE FUNDS -- --OTHER FUND TYPES --ADOPTION MULTI-YEAR PROJECTION Fund/TRANs FundfTRANs FundfTRANs Cafeteria Special Building State School Cap Outlay Fortuna Elem. Capital Total FISCAL YEAR 2017-18 Unrestricted Restricted Total Fund Reserves Fund Facilitles Reserve Facilities Facilities All Funds - ----- ---- -----A REVENUES

---- ------

Local Control Funding Formula $ 10,098,256 $ $ 10,098,256 $ $ $ $ $ $ $ $ 10,098,256 Federal Sources 95,000 1, 186,045 1,281,045 402,500 1,683,545 Other State Sources 176,545 386,494 563,039 29,800 592,839 Other Local Sources 167,233 499,141 666,374 60,758 6,150 1,530 897 571 20,551 756,831 ----- ---- ----- ---- ------ ------- ----- ---- ----

Total Revenue 10,537,034 2,071,680 12,608,714 493,058 8. EXPENDITURES

6,150 1,530 897 571 20,551 13,131,471

Certificated Salaries 3,927,042 955,716 4,882,758 4,882,758 Classified Salaries 889,615 718,363 1,607,978 233,566 1,841,544 Employee Benefits 2, 133,918 609,005 2,742,923 154,077 2,897,000 Supplies 349,874 343,260 693,134 255,135 5,000 953,269 Services & Other Operating 750,490 449,090 1, 199,580 8,916 15,000 15,600 1,239,096 Capital Outlay Other Outgo 57,737 462,359 520,096 520.,096 Support Costs (46,545) 46,545

----- ------ ----- ------ ----- ------- --------Total Expenditures 8,062,131 3,584,338 11,646,469 651,694 20,000 15,600 12,333,763

------ ----- ---- ----- ------ -------- ---- ------C. EXCESS REVENUES (EXPENDITURES) 2,474,903 (1,512,658) 962,245 (158,636) 6,150 (18,470) 897 571 4,951 797,708 D. OTHER FINANCING SOURCES/USES

lnterfund Transfers ln 158,636 600,000 758,636 lnterfund Transfers Out (758,636) (758,636) (758,636) Other Sources Other Uses Contributions (1,703,568) 1,703,568

-------- ------- ------ ----- ------ ------Total Other Sources (Uses) (2,462,204) 1,703,568 (758,636) 158,636 600,000

------- -- ------ ----- ----- ----- ----- --------- ------- --------E. FUND BALANCE INCREASE (DECREASE) 12,699 190,910 203,609 606,150 (18,470) 897 571 4,951 797,708 F. ADJUSTED BEGINNING BALANCE 1,051,832 870,281 1,922,113 57, 171 1,809,689 350,035 4,447 236,804 153,797 165,560 4,699,616

------- --- ----- ------- ----- ------ ----- ------- ----- -------G. ENDING BALANCE $ 1,064,531 $ 1,061, 191 $ 2,125,722 $ 57,171 $ 2,415,839 $ 331,565 $ 4,447 $ 237,701 $ 154,368 $ 170,511 $ 5,497,324

==================================== ========== ========== ========= ========== ======== ========== ========= ========== Distrtct Reserve of 20.98% Includes:

Total General Fund Expenditures, Transfers out and Uses $12,405, 105 General Fund Designated for Economic Uncertainty: $ 186,456

Recommended Minimum Reserve Calculation at 3%: $372,153 Special Reserve Fund Ending Balance: $ 2,415,839

Budgeted Reserve Level: 20.98% TOTAL: $ 2,602,295

B\districl\allfunds\.1647 .xlsxMYP

I 0 1 Actuals through the month of:I Before FY start Julv

Beginning Cash 1,387,820

Revenue Limit 261,775 Federal Revenues 0

State Revenues 0 Local Revenues 22,735

Sources 0 Receivables 203,871

1000 51,009 2000 54,767 3000 146,335 4000 12,122 5000 15,077 6000 0 7000 0

TFin 0 TF out 0

Uses 0 Payables 0

Deferred Expense 0 TRANS Note Payable 0

preoaid Expense

Cash Balance 1,596,891

-----------·--·----- ..... ·-

FORTUNA ELEMENTARY SCHOOL DISTRICT

CASH FLOW WORKSHEET - GENERAL FUND (INCLUDES RESERVE)

2015-2016

2 3 4 5 6 7 8 Auaust Seotember October November December Januarv Februarv

1,596,891 1,788,120 1,859,661 1,487,540 1,465,248 1,960,347 1,605,253

419,581 1,052,677 629,001 471,195 1,164,770 522,426 632,837 5,151 4,636 4,636 4,636 190,208 148,906 4,636

0 0 45,603 290,324 0 0 22,586 24,729 41,283 51,474 51,109 72,968 50,222 45,183

0 0 0 0 0 0 0 136,155 0 44,683 103,172 0 18,810 0

46,571 478,130 488,568 488,098 489,061 487,012 492,203 54,400 163,504 143,463 143, 121 142,247 137,612 138,612

145,352 233,969 229,487 231,279 227,827 226,471 228,512 63,683 103,050 74,778 21,472 17,790 76, 196 84,052 84,380 48,401 202,360 58,759 55,923 168,168 58,189

0 0 0 0 0 0 0 0 0 8,862 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

1,788,120 1,859,661 1,487,540 1,465,248 1,960,347 1,605,253 1,308,925

9 10 11 12 March April Mav June

1,308,925 1,573,443 1,693,072 1,446,661

1,048,270 852,099 531,271 1,823,175 16,999 85,543 177,845 607,642 87,053 45,603 0 88,552 70,483 47,804 49,988 140,220

0 0 0 0 0 0 (0)

490,838 495,315 490,919 470,331 141,558 139,983 137,726 166,925 224,025 224,500 223,397 226,871

31,891 17,372 24,700 76,990 54,644 34,250 128,774 290,656

0 0 0 0 15,330 0 0 495,904

0 0 0 0 0 0 0 134,747 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0

1,573,443 1,693,072 1,446,661 2,243,827

Total Projected Receivables (including deferred appropriations if any): 366,846

Final Projected Cash Balance General/Charter Fund, TRANS, Reserve: :::t~$2~243jij'2.'Z:-.1 __ _ .. __ , __ ""~ _, ,., - '

Accruals

0 184,262 178,259

4,325

0 0 0 0 0 0 0

0 0