Calaveras Unified School District 2014-2015 First Interim

Calaveras Unified School District

2014-2015 First Interim Report

3304 Highway 12 San Andreas CA, 95249

Presented to the Board of Trustees December 9, 2014

TABLE OF CONTENTS SUMMARY

NARRATIVE ........................................................................................................................ 1‐12

ESTIMATED FINANCIAL ACTIVITY SUMMARY .................................................................. 13‐14

ESTIMATED GENERAL FUND FINANCIAL ANALYSIS ......................................................... 15‐18

STATE FORMS

STATE SCHEDULE LEGEND .................................................................................................... 19

GENERAL FUND ................................................................................................................ 20‐44

OTHER FUNDS ................................................................................................................ 45‐102

AVERAGE DAILY ATTENDANCE SUMMARY .................................................................. 103‐105

CASH FLOW SUMMARIES ............................................................................................ 106‐109

INTERIM CERTIFICATION ............................................................................................. 110‐112

INDIRECT COST RATE WORKSHEET .............................................................................. 113‐116

MULTI‐YEAR PROJECTION: GENERAL FUND ................................................................ 117‐122

NCLB MAINTENANCE OF EFFORT ................................................................................ 123‐125

INTERFUND ACTIVITY SUMMARY ................................................................................ 126‐127

CRITERIA AND STANDARDS REVIEW............................................................................ 128‐153

STATE SOFTWARE TECHNICAL REVIEW ....................................................................... 154‐155

Calaveras Unified School District 2014-15 First Interim Report and Multiyear Fiscal Projection

As of October 31, 2014 Presented December 9, 2014

Interim budget reports provide a picture of a district’s financial condition during the fiscal year. The Governing Board of a school district certifies the district’s financial condition to the county office of education through these reports. The First Interim Report is from July 1st through October 31st, and projects financial activity through June 30th. Illustrated below is a summary of the State budget and budget guidelines as provided by the county office of education, as well as, the financial condition of the Calaveras Unified School District as of the first reporting period. In addition, the First Interim Report contains detailed budget, multi-year projections, and estimated cash flow reports. 2014-15 Enacted State Budget & Proposition 98 Revenues The 2014-15 Enacted State Budget projected State General Fund revenues to be $1 billion greater than the January forecast, but consistent with May Revision estimates. Year over year revenue growth for the State’s General Fund is projected at $4.9 billion with a resultant Proposition 98 increase of $2.6 billion. The next revenue update will occur with the Governor’s January budget proposal. Local Control Funding Formula: The Local Control Funding Formula (LCFF) is intended to provide a funding mechanism that is simple and transparent while allowing local educational agencies (LEAs) maximum flexibility in allocating resources to meet local needs. While the formula itself is relatively straightforward, the transition from revenue limit funding to the LCFF is more complex. The primary cause for this complexity is the State’s commitment to ensure that all LEAs are funded at no less than they received in 2012-13 on a per pupil basis. The funding basis under the LCFF shifts from a primarily Average Daily Attendance (ADA) driven model to one that places emphasis on the student population/demographics, as well as, the District’s ADA. Full implementation of the LCFF is anticipated to occur by 2020-21.

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The Target Entitlement represents what a Local Educational Agency (LEA) will receive at full implementation. It is calculated annually based on student population (ADA, enrollment, unduplicated pupil percentage (UPP); foster youth, socioeconomically disadvantaged, and English learners). As illustrated below, it contains multiple funding allocations.

The most distinct difference between revenue limit funding and the LCFF during the transition relates to the role and impact of Cost-of-Living-Adjustments (COLA). Under revenue limits, COLAs (and their deficits) played the central role in determining changes in year-over-year funding; under the LCFF, COLAs are but one step in the formula’s calculation. Illustrated below are the basic components of the formula and transition into the LCFF:

Average Daily Attendance (ADA) o Similar to revenue limits, funding is calculated on ADA

Annual COLA o Determined by the implicit price deflator as set in May for the budget year and

estimated by the Department of Finance (DOF) for the two subsequent years for use in projections Applied to grade level base grants, which drives grade span adjustment

and Supplemental and Concentration grant calculations Unduplicated Percentages

o Certified through enrollment data each fall (Applied to Supplemental and Concentration grant calculations)

Percentage of Gap Funding During Transition o Set by the DOF for the current year and estimated by the DOF for the two

subsequent years for use in projections

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On July 3, 2014, the Department of Finance (DOF) released the following estimated gap factors and COLA percentages:

A few key points about gap funding factors:

Gap factors cannot be added together for a total percentage of LCFF gap that has been funded. Gap funding factors are based on each LEA’s annual LCFF target (after adjusted to reflect revised enrollment, demographics, and COLAs). The percentage of gap that is funded must be calculated as a percentage of the specific year’s revised and remaining LCFF gap.

The gap funding factors listed above are estimates prepared by the DOF. For 2013- 14, the DOF estimate was 11.78%. On June 25, 2014 at the P-2 certification, the California Department of Education (CDE) certified the 2013-14 gap funding percentage at 12.0017%. LEAs should recognize there may be changes from estimated to certified gap funding factors. Gap factors are adjusted based on the actual P2 certification and the percentage is locked upon the actual P2 calculation.

The gap funding factors are also dependent on the current year State budget appropriation for LCFF implementation and future year projections of such. The current projections of State level gap funding that determine the percentages are: $4.722 billion in 2014-15, $2.583 billion in 2015-16, and $2.837 billion in 2016-17.

Supplemental and Concentration Grants: Education Code Section 42238.02 increases the LCFF base grant by a supplemental grant and a concentration grant. These are determined by LEAs’ unduplicated count of pupils who are eligible for free and reduced price meals, and/or who are classified as English Learners, or as Foster Youth. The Superintendent of Public Instruction will annually compute the percentage of unduplicated count using the criteria above, utilizing data reported through the California Longitudinal Pupil Achievement Data System (CALPADS). A pupil who is identified in more than one category will only be counted once in determining the unduplicated pupil count. This data is subject to annual review and validation by the county office of education and is subject to audit under the State audit guidelines. Local Control Accountability Plans: Effective 2014-15, the LCFF relies on the use of accountability plans in shifting control of LEA budgets from the State to the local level. Therefore, school districts and county offices of education (COEs) are required to adopt a Local Control and Accountability Plan (LCAP) using a template adopted by the State Board of Education (SBE).

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It is required that the LCAP be effective for three years (updated annually), and include annual goals for pupils (including each subgroup of pupils) to be achieved for state and local priorities, as well as, identify the specific actions the school district, or COE, will take during each year of the plan to achieve specified goals. Prior to adopting or updating the LCAP, a district must provide the public and parent advisory committees (includes EL parent advisory committees) an opportunity to review and comment on the proposed LCAP. In addition, a district must hold at least one public hearing to solicit public comments regarding the LCAP, and must adopt the LCAP at a subsequent public meeting. Further, the LCAP must be adopted before a budget is adopted. At its November 14, 2014, meeting, the State Board of Education (SBE) approved the final regulations for the LCAP and LCFF spending requirements. The process to refine the regulations has taken almost the entire year, and since initial presentation in January, the regulations have been through many revisions. The final regulations approved by the SBE will be sent to the Office of Administrative Law (OAL) for approval. Once the regulations are approved by the OAL, the final regulations will become effective and take the place of the current emergency regulations. K-3 Class Size Augmentation: The base grant for the K-3 grade span increases by an add-on of 10.40% for reduction of class sizes in these grades to an average by school site of no more than 24:1 (or a locally bargained alternative ratio) at full implementation of the LCFF. During implementation of the LCFF and as a condition of receipt of this add-on, districts would be required to implement the following:

Have a class size ratio of 24:1 or less at each school site, and maintain that ratio in the future; if the ratio is greater than 24:1, then districts must either

o Collectively bargain an alternative class size ratio for this grade span, or o Show adequate progress toward meeting the goal of 24:1 each year until full

implementation of the LCFF. Regional Occupational Programs / Career Technical Education: Regional Occupational Programs (ROP) / Career Technical Education (CTE) funding was rolled into the LCFF base for districts and county offices that received the funding directly from the State. However, there is a maintenance of effort requirement for the 2013-14 and 2014-15 fiscal years that requires the same total expenditures as 2012-13. County offices of education will satisfy the MOE requirement if they collectively maintain ROC/P spending countywide, including expenditures of school districts within the county. Even though the 2.6% grade span adjustment is unrestricted, the intent of the funding is to allow districts to provide for CTE in a manner consistent with the LCFF’s focus on flexibility and local control. A CTE component is required in the local control and accountability plans. Senate Bill 97 clarified LCAPs should include goals related to the percentage of pupils that complete “career technical education sequences or programs of study that align with state board-approved career technical educational standards and frameworks.” Federal CTE funds, including Carl Perkins funding, are not part of the LCFF and continue to be subject to all existing compliance and reporting requirements.

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Home-To-School Transportation: Home-to-School Transportation, including small school district transportation, is a permanent add-on to LCFF target entitlements. The program has been repealed although the funds are made available to the school districts, county offices of education and charter schools that previously received this funding. The use of the funds was intended to be flexible for any educational purpose. However, the budget contains transportation maintenance of effort language to continue expending at the same level as received in revenue for this purpose in 2012-13 [see Education Code 2575(k)(1) and Education Code 42238.03(a)(6)(B)]. This requirement is ongoing. County Office General Purpose Transfer: Traditionally, revenue limit funds for students in county-operated special day classes and community schools had been transferred to county offices of education (COEs) based on the revenue limit of the student’s district of residence. However, under the LCFF, these funds instead flow to the student’s district of residence, requiring a manual transfer to their COE at the local level. Cash Deferrals: The 2014-15 Enacted State budget repays nearly $4.7 billion to Proposition 98 General Fund for K-12 revenues that had been deferred from one year to the next during the recession, leaving an outstanding balance of $897.184 million in K-12 deferrals. Further, the budget includes a trigger mechanism that will appropriate any additional funding resources attributable to the 2013-14 and 2014-15 fiscal years subsequent to the enactment of the budget for the purpose of retiring the remaining deferral balance. 2014-15 CUSD Primary Budget Components Average Daily Attendance (ADA), excluding County Office ADA, is estimated at 2,936 Estimate a decline of approximately 60 ADA from 2013-14 Due to a decline in enrollment, the District estimates being funded based on 2,984 ADA

The District’s estimated unduplicated pupil percentage for supplemental & concentration funding is estimated to be 51%. The percentage will be revised based on final data.

Lottery revenue is estimated to be $128 per ADA for unrestricted purposes and $34 per ADA for restricted purposes

Mandated Cost Block Grant is $28 for K-8 ADA, and $56 for 9-12 ADA.

Except as illustrated under Contributions to Restricted Programs, all federal and state restricted categorical programs are self-funded.

General Fund Revenue Components

The District receives funding for its general operations from various sources. A breakdown of the major funding sources is illustrated below:

Description Amount

Local Control Funding Formula $22,712,854Federal Revenues $1,095,856Other State Revenues $802,032Other Local Revenues $1,325,112

TOTAL $25,935,854

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Education Protection Account

As approved by the voters on November 6, 2012, The Schools and Local Public Safety Protection Act of 2012 (Proposition 30) temporarily increased the State’s sales tax rate and the personal income tax rates for taxpayers in high tax brackets. Revenues generated from Proposition 30 are deposited into a newly created State account called the Education Protection Account (EPA). The District will receive funds from the EPA based on its proportionate share of statewide general purpose funds. A corresponding reduction is made to its general purpose funds. The creation of the EPA by Proposition 30 provides that a portion of K-14 general purpose funds must be utilized for instructional purposes. K-14 local agencies have the sole authority to determine how the funds received from the EPA are spent, but with these provisions:

The spending plan must be approved by the governing board during a public meeting EPA funds cannot be used for the salaries or benefits of administrators or any other

administrative costs (as determined through the account code structure) Each year, the local agency must publish on its website an accounting of how much money was

received from the EPA and how the funds were expended Further, the annual financial audit includes verification that the EPA funds were used as specified by Proposition 30. If EPA funds are not expended in accordance with the requirements of Proposition 30, civil or criminal penalties could be incurred.

LCFF88%

Federal Revenues

4%

Other State Revenues

3%

Other Local Revenues

5%

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Illustrated below is how the District’s EPA funds are appropriated for the 2014-15 school year. Amounts will be revised throughout the year based on information received from the State.

Operating Expenditure Components

The General Fund is used for the majority of the functions within the District. As illustrated below, the largest part of expenditures are salaries and benefits that comprise of approximately 84% of the District’s unrestricted budget, and approximately 81% of the total General Fund budget.

Description Unrestricted CombinedCertificated Salaries $9,556,480 $11,086,784Certificated Salaries (Management) $1,291,071 $1,417,760Classified Salaries $2,952,471 $4,164,146Classified Salaries (Management & Confidential) $343,405 $410,449Benefits (Payroll Taxes and Health & Welfare Contributions) $5,007,857 $6,088,754Books and Supplies $1,033,457 $1,884,671Other Operating Expenditures $1,789,183 $2,765,493Capital Outlay $0 $41,671Other Outgo $607,632 $617,632

TOTAL $22,581,556 $28,477,360

CalaverasUnified

School District

BUDGETED EPA REVENUES:Estimated EPA Funds $2,948,219

BUDGETED EPA EXPENDITURES:Certificated Instructional Salaries $2,238,007Certificated Instructional Benefits $686,147Instructional Services $24,065

TOTAL $2,948,219

Education Protection Account (EPA) BudgetFiscal Year Ending June 30, 2015

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Following is a graphical description of expenditures by percentage:

Certificated Salaries42%

Certificated Salaries (Management)

6%

Classified Salaries13%

Classified Salaries (M&C)

1%

Benefits22%

Books and Supplies5%

Other Operating Expenditures

8%

Capital Outlay0%

Other Outgo3%

Unrestricted

Certificated Salaries39%

Certificated Salaries (Management)

5%Classified Salaries15%

Classified Salaries (M&C)

1%

Benefits21%

Books and Supplies7%

Other Operating Expenditures

10%

Capital Outlay0%

Other Outgo2%

Combined

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Contributions to/from Restricted Programs & Transfers Out The budget includes the following transfers of unrestricted resources to restricted programs to cover restricted program expenditures in excess of revenue, or due to legal/matching requirements*:

Description Adopted Budget First Interim

Agricultural Vocational Ed. * $6,927 $6,927BTSA / PAR 26,552 36,609Special Education 2,983,749 3,172,882Restricted Maintenance Account 658,716 658,716TOTAL CONTRIBUTIONS 3,675,944 3,875,134Less: Contribution from ROP (1,110,451) (1,135,834)NET CONTRIBUTIONS $2,565,493 $2,739,300

Transfer Out to Child Dev. $116,644 $134,898Transfer Out to Deferred Maint. $26,800 $26,800

General Fund Summary The District’s 2014-15 General Fund projects a total operating deficit of $2,633,359 (a deficit of $953,543 for unrestricted activity) and an ending fund balance of $2,223,801 ($1,978,897 for unrestricted activity). The components of the District’s fund balance are as follows: revolving cash - $20,000, assignments - $173,300, restricted programs - $244,904, economic uncertainty - $858,000, and unassigned / unappropriated of $927,597. Cash Flow The District is anticipating having positive monthly cash balances during the 2014-15 school year. However, in March 2015 the ending balance is estimated to be approximately $114,600. Cash may be borrowed from the District’s eligible Funds, in the event the General Fund needs cash assistance. Fund Summaries As illustrated below, all Funds are anticipated to have a positive ending fund balance at June 30, 2015.

FUND 2013-14 Est. Net Change 2014-15GENERAL (UNRESTRICTED & RESTRICTED) $4,857,160 ($2,633,359) $2,223,801CHILD DEVELOPMENT $37,761 ($2,779) $34,982CAFETERIA $422,506 ($66,673) $355,833DEFERRED MAINTENANCE $19,758 ($19,758) $0BUILDING FUND $3,024,646 ($3,024,645) $1CAPITAL FACILITIES $50,000 $0 $50,000COUNTY SCHOOL FACILITIES $825,462 ($823,320) $2,142CAPITAL PROJECTS $130,021 $0 $130,021BOND INTEREST & REDEMPTION $2,146,020 $0 $2,146,020BLENDED COMPONENT DEBT SERVICE $505,339 $0 $505,339

TOTAL $12,018,673 ($6,570,534) $5,448,139

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Multiyear Projection Revenue Assumptions: As noted above, the Department of Finance (DOF) released the following estimated gap factors and COLA percentages on July 3, 2014 for 2013-14 through 2016-17:

Based on 2014-15 enrollment and past enrollment trends, the District anticipates enrollment to decline by approximately 2.0% each fiscal year. The Local Control Funding Formula is estimated to be adjusted per Department of Finance's estimates of COLA and funding percentages towards the District's LCFF target as noted above. Restricted federal revenue is estimated to decrease from 2014-15 since the projection removes one-time federal funds budgeted in 2014-15. State revenue is estimated to decrease from 2014-15 since the projection removes one-time mandated cost funds budgeted in 2014-15. Local revenue is estimated to decrease from 2014-15 since the County Office of Education is no longer contributing towards the ROP program. Expenditure Assumptions: Salary changes from 2014-15 encompasses step increases of approximately 2.2%, "Phase 1" reductions, and removing expenditures associated with one-time funds. In addition, three additional teaching positions have been removed for the 2016-17 fiscal year. Assembly Bill 1469 increased the contribution rates that employers, employees and the State pay to support the State Teachers Retirement System. The rate for employers is 8.88% for 2014-15. As illustrated below, employer rates will continue to increase until 2020-21 and are expected to bring the retirement system to full funding in about 31 years.

As noted above, member contributions are also increased to a maximum of 10.25% for those who were members by December 31, 2012 (2% at 60) and to a maximum of 9.205% for those who became members on or after January 1, 2013 (2% at 62). The annual 2% increase to member benefits (“improvement factor”) is vested for active members for any calendar year in which active member contributions are increased.

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The CalPERS Board adopted changes to the actuarial assumptions to be effective June 30, 2015. The changes result in a projected increase to the employer contribution rates for 2015-16 and for the next five years. The CalPERS Circular Letter 200-012-14 dated March 10, 2014 provided projected rates for 2014-15 through 2020-21, which are illustrated below:

Therefore, adjustments to benefits contained in the District’s multi-year projection reflect the effects of salary changes noted above, as well as, the increase to certificated H&W contribution, expected increases to employer pension costs, and the discontinuance of PARS payments beginning 2016-17. Decrease of supplies & services from 2014-15 is primarily due to removing one-time expenditures. Increase of other outgo relates to budgeting the full debt service payments for the District's Certification of Participation debt service payments. The amount may be reduced in the event the District receives developer fees. Decrease of indirect costs relates to collecting less overhead costs due to an estimated reduction of restricted expenditures. Reduction of transfers-out from 2014-15 relates to eliminating the State preschool program and corresponding general fund contribution, as well as, a deferred maintenance contribution. Increase of contributions to restricted programs is primarily due to removing the one-time contribution of ROP funds ($1.1 million) to the unrestricted general fund. Phase II expenditure reductions in the amount of $882,500 for 2015-16 & 2016-17 have been included in the multi-year projection. Estimated Ending Fund Balances: During 2015-16, the District estimates that the General Fund is projected to deficit spend by approximately $900,000 resulting in an ending General Fund balance of $1,323,893. During 2016-17, the District estimates that the General Fund is projected to deficit spend by approximately $546,000 resulting in an ending General Fund balance of $778,204. As a result, the District will not be able to maintain a minimum economic uncertainty reserve of 3% in 2016-17 unless expenditure reductions or additional revenue sources are received in the amount of $464,000. Estimated Ending Cash Balances: As discussed above, the District is projected to remain solvent during the 2014-15 fiscal year. However, due to deficit spending, the District projects that it may need to borrow cash from available eligible Funds or from external sources as to meet it cash needs as early as October during the 2015-16 school year.

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Conclusion: The projection supports that the District will only be able to meet its financial obligations for the current and subsequent years if the District implements its Phase II reductions plan and either reduce expenditures or gain additional revenue in the amount of approximately $464,000 for 2016-17. Therefore, the Calaveras Unified School District certifies that its financial condition is Qualified; A Qualified certification states that based upon current projections, a district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. In order to address the deficit spending trend, the District is currently working with the Budget Advisory Committee and union groups. Administration is confident that the District will be able to adequately address the future deficits, maintain a minimum reserve of three percent, and have the necessary cash in order to ensure that the District remains fiscally solvent.

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Bond BlendedCafeteria County Interest Component

Child Special Deferred Capital School Capital & DebtGeneral Development Revenue Maintenance Building Facilities Facilities Projects Redemption Service

Fund (01) Fund (12) Fund (13) Fund (14) Fund (21) Fund (25) Fund (35) Fund (40) Fund (51) Fund (52) Total

REVENUES

General Purpose (LCFF) Revenues: State Aid 9,025,664 9,025,664 Property Taxes & Misc. Local 13,687,190 13,687,190 Total General Purpose 22,712,854 - - - - - - - - - 22,712,854

Federal Revenues 1,095,856 853,600 1,949,456 Other State Revenues 802,032 208,270 71,280 1,081,582 Other Local Revenues 1,325,112 410,990 264,150 200 14,730 136,600 550 2,186,294 4,338,626

TOTAL - REVENUES 25,935,854 619,260 1,189,030 200 14,730 136,600 550 - 2,186,294 - 30,082,518

EXPENDITURES

Certificated Salaries 11,086,784 11,086,784 Certificated Management Salaries 1,417,760 1,417,760 Classified Salaries 4,164,146 402,471 454,482 5,021,099 Classified Management Salaries 410,449 52,094 51,574 514,117 Employee Benefits (All) 6,088,754 209,466 225,625 6,523,845 Books & Supplies 1,884,671 11,730 439,480 10,000 2,345,881 Other Operating Expenses (Services) 2,765,493 63,562 32,311 18,095 41,600 2,921,061 Capital Outlay 41,671 18,663 3,039,375 823,870 3,923,579 Other Outgo 617,632 95,000 2,186,294 2,898,926 Direct Support/Indirect Costs (69,845) 17,614 52,231 -

TOTAL - EXPENDITURES 28,407,515 756,937 1,255,703 46,758 3,039,375 136,600 823,870 - 2,186,294 - 36,653,052

EXCESS (DEFICIENCY) (2,471,661) (137,677) (66,673) (46,558) (3,024,645) - (823,320) - - - (6,570,534)

OTHER SOURCES/USES

Transfers In - 134,898 26,800 161,698 Transfers (Out) (161,698) (161,698) Net Other Sources (Uses) - -

Contributions to Restricted Programs - -

TOTAL - OTHER SOURCES/USES (161,698) 134,898 - 26,800 - - - - - - -

(2,633,359) (2,779) (66,673) (19,758) (3,024,645) - (823,320) - - - (6,570,534)

FUND BALANCE

Beginning Fund Balance 4,857,160 37,761 422,506 19,758 3,024,646 50,000 825,462 130,021 2,146,020 505,339 12,018,673

Ending Balance, June 30 2,223,801 34,982 355,833 - 1 50,000 2,142 130,021 2,146,020 505,339 5,448,139

FUND BALANCE INCREASE (DECREASE)

Description

CALAVERAS UNIFIED SCHOOL DISTRICT2014-15 First Interim Budget

Estimated Financial Activity: All Funds

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Unrestricted Restricted Total

REVENUES

General Purpose (LCFF) Revenues: State Aid & EPA 9,025,664 - 9,025,664 Property Taxes & Misc. Local 13,687,190 - 13,687,190 Total General Purpose 22,712,854 - 22,712,854

Federal Revenues - 1,095,856 1,095,856 Other State Revenues 702,397 99,635 802,032 Other Local Revenues 998,875 326,237 1,325,112

TOTAL - REVENUES 24,414,126 1,521,728 25,935,854

EXPENDITURES

Certificated Salaries 9,556,480 1,530,304 11,086,784 Certificated Management Salaries 1,291,071 126,689 1,417,760 Classified Salaries 2,952,471 1,211,675 4,164,146 Classified Management Salaries 343,405 67,044 410,449 Employee Benefits (All) 5,007,857 1,080,897 6,088,754 Books & Supplies 1,033,457 851,214 1,884,671 Other Operating Expenses (Services) 1,789,183 976,310 2,765,493 Capital Outlay - 41,671 41,671 Other Outgo 607,632 10,000 617,632 Direct Support/Indirect Costs (114,885) 45,040 (69,845)

TOTAL - EXPENDITURES 22,466,671 5,940,844 28,407,515

EXCESS (DEFICIENCY) 1,947,455 (4,419,116) (2,471,661)

OTHER SOURCES/USES

Transfers In - Transfers (Out) (161,698) (161,698) Net Other Sources (Uses) - Contributions (to Restricted Programs) (2,739,300) 2,739,300 -

TOTAL - OTHER SOURCES/USES (2,900,998) 2,739,300 (161,698)

(953,543) (1,679,816) (2,633,359)

FUND BALANCE

Beginning Fund Balance 2,932,440 1,924,720 4,857,160

Ending Balance, June 30 1,978,897 244,904 2,223,801

CALAVERAS UNIFIED SCHOOL DISTRICT2014-15 First Interim Budget

Description

FUND BALANCE INCREASE (DECREASE)

General Fund

Estimated Financial Activity: Operating Funds

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Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted

REVENUES

General Purpose Revenue 22,543,478 0 22,543,478 22,712,854 0 22,712,854 169,376 0 169,376 (A)

Federal Revenue 0 743,452 743,452 0 1,095,856 1,095,856 0 352,404 352,404 (A)

State Revenue 502,266 99,635 601,901 702,397 99,635 802,032 200,131 0 200,131 (A)

Local Revenue 1,021,385 204,530 1,225,915 998,875 326,237 1,325,112 (22,510) 121,707 99,197 (B)

Total Revenues 24,067,129 1,047,617 25,114,746 24,414,126 1,521,728 25,935,854 346,997 474,111 821,108

EXPENDITURES

Certificated Salaries 10,863,790 1,678,090 12,541,880 10,847,551 1,656,993 12,504,544 (16,239) (21,097) (37,336)

Classified Salaries 3,263,429 1,274,048 4,537,477 3,295,876 1,278,719 4,574,595 32,447 4,671 37,118

Benefits 5,012,290 1,095,100 6,107,390 5,007,857 1,080,897 6,088,754 (4,433) (14,203) (18,636)

Books and Supplies 941,620 541,416 1,483,036 1,033,457 851,214 1,884,671 91,837 309,798 401,635 (C)

Other Services & Oper. Expenses 1,582,288 458,937 2,041,225 1,789,183 976,310 2,765,493 206,895 517,373 724,268 (C)

Capital Outlay 0 0 0 0 41,671 41,671 0 41,671 41,671

Other Outgo 7xxx 702,560 10,000 712,560 607,632 10,000 617,632 (94,928) 0 (94,928) (D)

Transfer of Indirect 73xx (94,873) 29,883 (64,990) (114,885) 45,040 (69,845) (20,012) 15,157 (4,855)

Total Expenditures 22,271,104 5,087,474 27,358,578 22,466,671 5,940,844 28,407,515 195,567 853,370 1,048,937

Excess / (Deficiency) 1,796,025 (4,039,857) (2,243,832) 1,947,455 (4,419,116) (2,471,661) 151,430 (379,259) (227,829)

OTHER SOURCES/USES

Transfers In 0 0 0 0 0 0 0 0 0

Transfers Out (143,444) 0 (143,444) (161,698) 0 (161,698) (18,254) 0 (18,254)

Net Other Sources (Uses) 0 0 0 0 0 0 0 0 0

Contributions to Restricted (2,565,493) 2,565,493 0 (2,739,300) 2,739,300 0 (173,807) 173,807 0 (E)

Total Financing Sources/Uses (2,708,937) 2,565,493 (143,444) (2,900,998) 2,739,300 (161,698) (192,061) 173,807 (18,254)

Net Increase (Decrease) (912,912) (1,474,364) (2,387,276) (953,543) (1,679,816) (2,633,359) (40,631) (205,452) (246,083)

FUND BALANCE, RESERVES

Beginning Balance 1,961,524 1,505,502 3,467,026 2,932,440 1,924,720 4,857,160 970,916 419,218 1,390,134 (F)

Ending Balance 1,048,612 31,138 1,079,750 1,978,897 244,904 2,223,801 930,285 213,766 1,144,051

Nonspendable (Revolving Cash) 20,000 20,000 20,000 20,000 0 0 0

Restricted 31,138 31,138 244,904 244,904 0 213,766 213,766

Assigned 0 0 173,300 173,300 173,300 0 173,300 (G)

Unassigned ‐ REU 1,028,612 1,028,612 858,000 858,000 (170,612) 0 (170,612)

Unassigned ‐ Other 0 0 0 927,597 0 927,597 927,597 0 927,597

Total ‐ Fund Balance 1,048,612 31,138 1,079,750 1,978,897 244,904 2,223,801 930,285 213,766 1,144,051

Notes:(A) Increase of $169,000 primarily relates to including the k-3 grade span adjustment component in the District's LCFF projection. The increase of $352,404 relates to accounting for unspent 2013-14 federal carryover revenues. The increase of $200,131 relates to the District receiving one-time mandated cost revenues from the State.

(B) Increase of $99,197 primarily relates to the increase of funds that the District will receive from the County SELPA for eligible special education services due to increasing special education services described below.

(C) Increase primarily relates to following three items: Appropriating carryover unspent funds from 2013-14 in the amount of approximately $390,000; additional special education costs relating to non-public schools/agencies & outside services of approximately $277,000; and additional costs of approximately $137,000 involving additional legal, outside services, and retirement fees.

(D) Due to receiving $95,000 of developer fee revenue, decrease relates to paying a portion of the Certificate of Participation debt fees from the Developer Fee Fund (Fund 25).

(E) Increase in contributions relate to additional amounts needed from unrestricted funds to cover additional special education costs noted above.

(F) Amount is the difference between the estimated 2013-14 ending fund balance and 2013-14 actual ending fund balance.

(G) Assignment relates to funds reserved in case costs associated with the performing arts building exceed available eligible restricted resources.

Combined

VarianceAdopted Budget Projected Budget

CALAVERAS UNIFIED SCHOOL DISTRICT2014‐15 First Interim Budget

General Fund Report Comparison

Page 15 of 155

Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined

REVENUES

General Purpose Revenue (A) 22,712,854 0 22,712,854 23,484,219 0 23,484,219 24,163,930 0 24,163,930

Federal Revenue (B) 0 1,095,856 1,095,856 0 846,104 846,104 0 846,104 846,104

State Revenue (C) 702,397 99,635 802,032 502,267 99,635 601,902 502,267 99,635 601,902

Local Revenue (D) 998,875 326,237 1,325,112 308,700 307,679 616,379 308,700 307,679 616,379

Total Revenues 24,414,126 1,521,728 25,935,854 24,295,186 1,253,418 25,548,604 24,974,897 1,253,418 26,228,315

EXPENDITURES

Certificated Salaries (E) 10,847,551 1,656,993 12,504,544 10,248,394 1,623,156 11,871,550 10,302,394 1,653,156 11,955,550

Classified Salaries (E) 3,295,876 1,278,719 4,574,595 3,319,675 1,293,867 4,613,542 3,370,675 1,319,867 4,690,542

Benefits (F) 5,007,857 1,080,897 6,088,754 5,224,288 1,120,885 6,345,173 5,341,780 1,167,885 6,509,665

Books and Supplies (G) 1,033,457 851,214 1,884,671 941,620 257,277 1,198,897 941,620 257,277 1,198,897

Other Services & Oper. Exp (G) 1,789,183 976,310 2,765,493 1,745,087 854,691 2,599,778 1,745,087 854,691 2,599,778

Capital Outlay 0 41,671 41,671 0 41,671 41,671 0 41,671 41,671

Other Outgo 7xxx (H) 607,632 10,000 617,632 702,632 10,000 712,632 702,632 10,000 712,632

Transfer of Indirect 73xx (I) (114,885) 45,040 (69,845) (87,425) 35,194 (52,231) (87,425) 35,194 (52,231)

Additional Reductions (J) 0 0 0 (882,500) 0 (882,500) (882,500) 0 (882,500)

Total Expenditures 22,466,671 5,940,844 28,407,515 21,211,771 5,236,741 26,448,512 21,434,263 5,339,741 26,774,004

Excess / (Deficiency) 1,947,455 (4,419,116) (2,471,661) 3,083,415 (3,983,323) (899,908) 3,540,634 (4,086,323) (545,689)

OTHER SOURCES/USES

Transfers In 0 0 0 0 0 0 0 0 0

Transfers Out (K) (161,698) 0 (161,698) 0 0 0 0 0 0

Net Other Sources (Uses) 0 0 0 0 0 0 0 0 0

Contributions to Restricted (L) (2,739,300) 2,739,300 0 (3,983,323) 3,983,323 0 (4,086,323) 4,086,323 0

Total Financing Sources/Uses (2,900,998) 2,739,300 (161,698) (3,983,323) 3,983,323 0 (4,086,323) 4,086,323 0

Net Increase (Decrease) (953,543) (1,679,816) (2,633,359) (899,908) 0 (899,908) (545,689) 0 (545,689)

FUND BALANCE, RESERVES

Beginning Balance 2,932,440 1,924,720 4,857,160 1,978,897 244,904 2,223,801 1,078,989 244,904 1,323,893

Ending Balance 1,978,897 244,904 2,223,801 1,078,989 244,904 1,323,893 533,300 244,904 778,204

Nonspendable (Revolving Cash) 20,000 0 20,000 20,000 20,000 20,000 20,000

Restricted 0 244,904 244,904 0 244,904 244,904 0 244,904 244,904

Assigned 173,300 0 173,300 173,300 173,300 173,300 173,300

Unassigned ‐ 3% REU 858,000 0 858,000 794,000 794,000 804,000 804,000

Unassigned ‐ Other 927,597 0 927,597 91,689 0 91,689 (464,000) 0 (464,000)

Total ‐ Fund Balance 1,978,897 244,904 2,223,801 1,078,989 244,904 1,323,893 533,300 244,904 778,204

Notes: (A) Based on 2014-15 enrollment and past enrollment trends, the District anticipates enrollment to decline by approximately 2.0% each fiscal year. The Local Control Funding Formula is estimated to be adjusted per Department of Finance's estimates of COLA and funding percentages towards the District's LCFF target.

(B) Restricted federal revenue is estimated to decrease from 2014-15 since the projection removes one-time federal funds budgeted in 2014-15.

(C) Unrestricted State revenue is estimated to decrease from 2014-15 since the projection removes one-time mandated cost funds budgeted in 2014-15.

(D) Unrestricted local revenue is estimated to decrease from 2014-15 since the County Office of Education is no longer contributing towards the ROP program.

(E) Salary changes from 2014-15 encompasses step increases of approximately 2.2%, "Phase 1" reductions, increase of a high school Vice Principal position, and removing expenditures associated with one-time funds. In addition, three additional teaching positions have been removed for the 2016-17 fiscal year.

(F) Adjustments to benefits reflect the effects of salary changes noted above, as well as, the increase to certificated H&W contribution, expected increases to employer pension costs, and the discontinuance of PARS payments beginning 2016-17.

(G) Decrease of supplies & services from 2014-15 is primarily due to removing one-time expenditures.

(H) Increase of other outgo relates to budgeting the full debt service payments for the District's Certification of Participation debt service payments. Amount may be reduced in the event the District receives developer fees.

(I) Decrease of indirect costs relates to collecting less overhead costs due to an estimated reduction of restricted expenditures.

(J) Amount of $882,500 for 2015-16 & 2016-17 school year is comprised of phase II expenditure reductions. Additional reductions of approximately $464,000 must be identified for 2016-17 in order for the District to maintain its minimum state reserve percentage of 3%.

(K) Reduction of transfers-out from 2014-15 relates to eliminating the state preschool program and corresponding general fund contribution, as well as, a deferred maintenance contribution.

(L) Increase of contributions to restricted programs primarily is due to removing the one-time contribution of ROP funds ($1.1 million) to the unrestricted general fund.


General Fund Multi‐Year Projection

2014‐15 Projected Budget 2015‐16 Projected Budget 2016‐17 Projected Budget

Page 16 of 155

DESCRIPTION OBJECT JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE ACCRUAL TOTAL

N/A

A. BEGINNING CASH 9110 4,398,283 3,231,418 2,861,780 2,938,614 2,307,396 1,239,013 5,083,655 3,380,670 1,364,082 114,593 3,079,374 3,913,345

B. RECEIPTS

General Purpose (LCFF)

Property Taxes 8020‐8079 2,200,000 5,078,910 5,078,909 2,200,000 14,557,819

State Aid & EPA 8010‐8019 1,056,064 1,056,064 1,955,209 1,056,064 899,145 422,426 156,480 1,055,625 156,480 156,480 899,145 156,482 9,025,664

Property Taxes In‐Lieu 8080‐8099 3,916 (152,067) (67,585) (69,650) (69,650) (69,650) (69,650) (129,614) (66,748) (66,748) (113,183) (870,629)

Federal Revenue 8100‐8299 2,046 157,445 199,627 16,172 250,000 250,000 220,566 1,095,856

Lottery State Revenue 8300‐8599 20,750 119,739 119,739 218,726 478,954

Other State Revenue 8300‐8599 335 200,131 111,737 10,875 323,078

Other Local Revenue 8600‐8799 0 41,410 73,282 127,572 50,000 50,000 50,000 50,000 50,000 50,000 650,000 50,000 82,848 1,325,112

Interfund Transfers In 8910‐8929 0

All Other Financing Sources 8930‐8979 0

Non‐Revenue Inflow (CIB) 9140 0

Non‐Revenue Inflow (Advances) 9210 0

Non‐Revenue Inflow (Misc) 177,918 (177,918) 0

TOTAL RECEIPTS 1,058,445 1,436,753 2,096,801 1,132,223 2,380,481 6,070,142 522,515 208,912 976,011 5,218,641 3,059,471 1,085,962 689,497 25,935,854

C. DISBURSEMENTS

Certificated Salaries 1000‐1999 984,793 973,383 996,656 1,021,437 1,570,275 994,000 994,000 994,000 994,000 994,000 994,000 994,000 12,504,544

Classified Salaries 2000‐2999 365,233 364,130 387,420 366,122 386,190 386,500 386,500 386,500 386,500 386,500 386,500 386,500 4,574,595

Benefits 3000‐3999 622,568 456,079 465,517 463,367 653,350 465,000 465,000 465,000 465,000 465,000 465,000 465,000 172,873 6,088,754

Books & Supplies 4000‐4999 20,939 122,073 133,374 90,345 173,000 173,000 173,000 173,000 173,000 173,000 173,000 173,000 133,940 1,884,671

Contracted Services 5000‐5999 114,060 208,316 209,747 203,725 207,000 207,000 207,000 207,000 207,000 207,000 207,000 207,000 373,645 2,765,493

Capital Outlay 6000‐6999 41,671 41,671

Other Outgo (exclude 73XX) 7000‐7499 72 28,360 28,360 560,840 617,632

Other Outgo ‐ Indirect Costs 73XX (69,845) (69,845)

Interfund Transfers Out 7600‐7629 161,698 161,698

All Other Financing Uses 7600‐7699 0

Expenditure Reductions XXXX 0

Non‐Expenditures (Other) Misc 0

Non‐Expenditures (Other) Misc 114,592 (114,592) 0

Other Outflows/Non‐Expenditures 419,462 (419,292) (77,664) (381,555) 459,049 0

TOTAL DISBURSEMENTS 2,527,055 1,819,353 2,143,410 1,763,441 3,448,864 2,225,500 2,225,500 2,225,500 2,225,500 2,253,860 2,225,500 2,671,748 813,982 28,569,213

D. PRIOR YEAR TRANSACTIONS

Accounts Receivable (Regular) 9200 641,018 420,995 123,443 1,185,456

Accounts Receivable (Due From) 9310 10 232,073 232,083

Prepaid Expenses 9330 161,040 161,040

Accounts Payable 9500 500,323 375,179 875,502

Accounts Payable (Due To) 9610 207,290 207,290

Deferred Revenue 9650 57,637 57,637

TOTAL PRIOR YEAR TRANSACTIONS 301,745 12,962 123,443 0 0 0 0 0 0 0 0 0 0 438,150

E. NET INCREASE/DECREASE (B‐C+D) (1,166,865) (369,638) 76,834 (631,218) (1,068,383) 3,844,642 (1,702,985) (2,016,588) (1,249,489) 2,964,781 833,971 (1,585,786) (124,485) (2,195,209)

F. ENDING CASH (A + E) 3,231,418 2,861,780 2,938,614 2,307,396 1,239,013 5,083,655 3,380,670 1,364,082 114,593 3,079,374 3,913,345 2,327,559

G. ENDING CASH, PLUS ACCRUALS 2,203,074


2014‐15 General Fund Cashflow Projection

Page 17 of 155

DESCRIPTION OBJECT JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE ACCRUAL TOTAL

N/A

A. BEGINNING CASH 9110 2,327,559 980,985 397,836 381,561 (539,858) (480,208) 3,757,651 2,195,240 224,490 (608,171) 2,470,190 2,822,081

B. RECEIPTS

General Purpose (LCFF)

Property Taxes 8020‐8079 2,200,000 5,078,910 5,078,909 2,200,000 14,557,819

State Aid & EPA 8010‐8019 1,146,300 1,146,300 2,122,300 1,146,300 0 976,000 458,500 169,900 1,145,800 169,900 169,900 976,000 169,829 9,797,029

Property Taxes In‐Lieu 8080‐8099 (52,238) (104,475) (69,650) (69,650) (69,650) (69,650) (69,650) (118,987) (66,748) (66,748) (113,183) (870,629)

Federal Revenue 8100‐8299 211,526 211,526 211,526 211,526 846,104

Lottery State Revenue 8300‐8599 119,739 119,739 239,476 478,954

Other State Revenue 8300‐8599 112,073 10,875 122,948

Other Local Revenue 8600‐8799 0 41,000 73,000 19,531 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 82,848 616,379

Interfund Transfers In 8910‐8929 0

All Other Financing Sources 8930‐8979 0

Non‐Revenue Inflow (CIB) 9140 0

Non‐Revenue Inflow (Advances) 9210 0

Non‐Revenue Inflow (Misc) 0

TOTAL RECEIPTS 1,146,300 1,135,062 2,090,825 1,096,181 2,180,350 6,358,859 558,589 150,250 1,288,339 5,232,061 2,472,891 1,124,343 714,554 25,548,604

C. DISBURSEMENTS

Certificated Salaries 1000‐1999 990,000 990,000 990,000 990,000 990,000 990,000 990,000 990,000 990,000 990,000 990,000 981,550 0 11,871,550

Classified Salaries 2000‐2999 368,300 367,200 390,700 369,200 389,500 389,800 389,800 389,800 389,800 389,800 389,800 389,842 0 4,613,542

Benefits 3000‐3999 648,800 475,300 485,100 482,900 510,000 510,000 510,000 510,000 510,000 510,000 510,000 510,000 173,073 6,345,173

Books & Supplies 4000‐4999 13,300 77,700 84,800 57,500 110,100 110,100 110,100 110,100 110,100 110,100 110,100 110,100 84,797 1,198,897

Contracted Services 5000‐5999 107,200 195,800 197,200 191,500 194,600 194,600 194,600 194,600 194,600 194,600 194,600 194,600 351,278 2,599,778

Capital Outlay 6000‐6999 41,671 41,671

Other Outgo (exclude 73XX) 7000‐7499 32,800 32,700 647,132 0 712,632

Other Outgo ‐ Indirect Costs 73XX (52,231) (52,231)

Interfund Transfers Out 7600‐7629 0

All Other Financing Uses 7600‐7699 0

Expenditure Reductions XXXX (73,500) (73,500) (73,500) (73,500) (73,500) (73,500) (73,500) (73,500) (73,500) (73,500) (73,500) (74,000) (882,500)



Other Outflows/Non‐Expenditures 0

TOTAL DISBURSEMENTS 2,054,100 2,032,500 2,107,100 2,017,600 2,120,700 2,121,000 2,121,000 2,121,000 2,121,000 2,153,700 2,121,000 2,759,224 598,588 26,448,512

D. PRIOR YEAR TRANSACTIONS

Accounts Receivable (Regular) 9200 375,208 314,289 689,497

Accounts Receivable (Due From) 9310 69,845 69,845

Accounts Payable 9500 722,129 722,129

Accounts Payable (Due To) 9610 161,698 161,698

Current Loan 9610 0

Deferred Revenue 9650 0

TOTAL PRIOR YEAR TRANSACTIONS (438,774) 314,289 0 0 0 0 0 0 0 0 0 0 0 (124,485)

E. NET INCREASE/DECREASE (B‐C+D) (1,346,574) (583,149) (16,275) (921,419) 59,650 4,237,859 (1,562,411) (1,970,750) (832,661) 3,078,361 351,891 (1,634,881) 115,966 (1,024,393)

F. ENDING CASH (A + E) 980,985 397,836 381,561 (539,858) (480,208) 3,757,651 2,195,240 224,490 (608,171) 2,470,190 2,822,081 1,187,200

G. ENDING CASH, PLUS ACCRUALS 1,303,166


2015‐16 General Fund Cashflow Projection

Page 18 of 155

Calaveras UnifiedCalaveras County

First InterimTABLE OF CONTENTS 05 61564 0000000

Form TCI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: tci (Rev 03/03/2014) Page 1 of 1 Printed: 12/2/2014 5:11 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:

Form Description

2014-15OriginalBudget

2014-15Board

ApprovedOperating

Budget

2014-15Actuals to

Date

2014-15Projected

Totals01I General Fund/County School Service Fund GS GS GS GS09I Charter Schools Special Revenue Fund10I Special Education Pass-Through Fund11I Adult Education Fund12I Child Development Fund G G G G13I Cafeteria Special Revenue Fund G G G G14I Deferred Maintenance Fund G G G G15I Pupil Transportation Equipment Fund17I Special Reserve Fund for Other Than Capital Outlay Projects18I School Bus Emissions Reduction Fund19I Foundation Special Revenue Fund20I Special Reserve Fund for Postemployment Benefits21I Building Fund G G G G25I Capital Facilities Fund G G G G30I State School Building Lease-Purchase Fund35I County School Facilities Fund G G G G40I Special Reserve Fund for Capital Outlay Projects G G G G49I Capital Project Fund for Blended Component Units51I Bond Interest and Redemption Fund G G G G52I Debt Service Fund for Blended Component Units G G G G53I Tax Override Fund56I Debt Service Fund57I Foundation Permanent Fund61I Cafeteria Enterprise Fund62I Charter Schools Enterprise Fund63I Other Enterprise Fund66I Warehouse Revolving Fund67I Self-Insurance Fund71I Retiree Benefit Fund73I Foundation Private-Purpose Trust FundAI Average Daily Attendance S S SCASH Cashflow Worksheet SCHG Change Order FormCI Interim Certification SICR Indirect Cost Rate Worksheet SMYPI Multiyear Projections - General Fund GSNCMOE No Child Left Behind Maintenance of Effort GSSIAI Summary of Interfund Activities - Projected Year Totals G01CSI Criteria and Standards Review S

Page 19 of 155


2014-15 First InterimGeneral Fund

Unrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance

05 61564 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-a (Rev 05/12/2014) Page 1 Printed: 12/2/2014 5:13 PM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 22,543,478.00 22,543,478.00 5,085,583.71 22,712,854.00 169,376.00 0.8%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 502,266.54 502,266.54 10,055.69 702,397.54 200,131.00 39.8%

4) Other Local Revenue 8600-8799 1,021,384.89 1,021,384.89 90,662.07 998,874.54 (22,510.35) -2.2%

5) TOTAL, REVENUES 24,067,129.43 24,067,129.43 5,186,301.47 24,414,126.08

B. EXPENDITURES

1) Certificated Salaries 1000-1999 10,863,789.55 10,863,789.55 3,487,453.95 10,847,551.04 16,238.51 0.1%

2) Classified Salaries 2000-2999 3,263,429.53 3,263,429.53 1,066,850.60 3,295,875.92 (32,446.39) -1.0%

3) Employee Benefits 3000-3999 5,012,289.83 5,012,289.83 1,679,886.04 5,007,857.56 4,432.27 0.1%

4) Books and Supplies 4000-4999 941,619.83 941,619.83 243,541.75 1,033,457.30 (91,837.47) -9.8%

5) Services and Other Operating Expenditures 5000-5999 1,582,288.03 1,582,288.03 580,957.73 1,789,183.01 (206,894.98) -13.1%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299

Costs) 7400-7499 702,560.00 702,560.00 28,431.99 607,632.00 94,928.00 13.5%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (94,872.91) (94,872.91) 0.00 (114,885.14) 20,012.23 -21.1%

9) TOTAL, EXPENDITURES 22,271,103.86 22,271,103.86 7,087,122.06 22,466,671.69

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 1,796,025.57 1,796,025.57 (1,900,820.59) 1,947,454.39

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 143,444.27 143,444.27 0.00 161,697.43 (18,253.16) -12.7%

2) Other Sources/Uses

a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (2,565,493.20) (2,565,493.20) 0.00 (2,739,299.85) (173,806.65) 6.8%

4) TOTAL, OTHER FINANCING SOURCES/USES (2,708,937.47) (2,708,937.47) 0.00 (2,900,997.28)

Page 20 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (912,911.90) (912,911.90) (1,900,820.59) (953,542.89)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 2,932,440.29 2,932,440.29 2,932,440.29 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 2,932,440.29 2,932,440.29 2,932,440.29

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 2,932,440.29 2,932,440.29 2,932,440.29

2) Ending Balance, June 30 (E + F1e) 2,019,528.39 2,019,528.39 1,978,897.40

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 20,000.00 20,000.00 20,000.00

Stores 9712 0.00 0.00 0.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 121,979.59 121,979.59 173,300.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 1,877,548.80 1,877,548.80 858,000.00

Unassigned/Unappropriated Amount 9790 0.00 0.00 927,597.40

Page 21 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 7,146,898.00 7,146,898.00 4,224,256.00 6,077,445.28 (1,069,452.72) -15.0%

Education Protection Account State Aid - Current Year 8012 2,913,854.00 2,913,854.00 899,145.00 2,948,218.72 34,364.72 1.2%

State Aid - Prior Years 8019 0.00 0.00 177,918.71 0.00 0.00 0.0%

Tax Relief Subventions

Homeowners' Exemptions 8021 167,647.00 167,647.00 0.00 170,712.00 3,065.00 1.8%

Timber Yield Tax 8022 38,400.00 38,400.00 0.00 39,456.00 1,056.00 2.8%

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0%

County & District Taxes

Secured Roll Taxes 8041 11,598,087.00 11,598,087.00 0.00 12,530,435.00 932,348.00 8.0%

Unsecured Roll Taxes 8042 209,351.00 209,351.00 0.00 225,178.00 15,827.00 7.6%

Prior Years' Taxes 8043 4,180.00 4,180.00 0.00 3,530.00 (650.00) -15.6%

Supplemental Taxes 8044 97,422.00 97,422.00 0.00 171,767.00 74,345.00 76.3%

Education Revenue Augmentation

Fund (ERAF) 8045 1,238,268.00 1,238,268.00 0.00 1,416,741.00 178,473.00 14.4%

Community Redevelopment Funds

(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from

Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604)

Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0%

Less: Non-LCFF

(50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, LCFF Sources 23,414,107.00 23,414,107.00 5,301,319.71 23,583,483.00 169,376.00 0.7%

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0%

All Other LCFF

Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers to Charter Schools in Lieu of Property Taxes 8096 (870,629.00) (870,629.00) (215,736.00) (870,629.00) 0.00 0.0%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, LCFF SOURCES 22,543,478.00 22,543,478.00 5,085,583.71 22,712,854.00 169,376.00 0.8%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00

NCLB: Title I, Part A, Basic Grants

Low-Income and Neglected 3010 8290

NCLB: Title I, Part D, Local Delinquent

Program 3025 8290

NCLB: Title II, Part A, Teacher Quality 4035 8290

Page 22 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

NCLB: Title III, Immigration Education

Program 4201 8290

NCLB: Title III, Limited English Proficient (LEP)

Student Program 4203 8290

NCLB: Title V, Part B, Public Charter Schools

Grant Program (PCSGP) 4610 8290

Other No Child Left Behind

3011-3020, 3026-3205, 4036-4126,

5510 8290

Vocational and Applied Technology Education 3500-3699 8290

Safe and Drug Free Schools 3700-3799 8290

All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Current Year 6355-6360 8311

Prior Years 6355-6360 8319

Special Education Master Plan

Current Year 6500 8311

Prior Years 6500 8319

All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0%

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 112,073.00 112,073.00 0.00 312,204.00 200,131.00 178.6%

Lottery - Unrestricted and Instructional Materials 8560 390,193.54 390,193.54 9,720.69 390,193.54 0.00 0.0%


Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00

Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0%

School Based Coordination Program 7250 8590

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Drug/Alcohol/Tobacco Funds 6650, 6690 8590

California Clean Energy Jobs Act 6230 8590

Healthy Start 6240 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

School Community Violence

Prevention Grant 7391 8590

Quality Education Investment Act 7400 8590

Common Core State Standards

Implementation 7405 8590

All Other State Revenue All Other 8590 0.00 0.00 335.00 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 502,266.54 502,266.54 10,055.69 702,397.54 200,131.00 39.8%

Page 23 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.00 0.00

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00

Penalties and Interest from Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.00 0.00

Sales

Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 55,000.00 55,000.00 21,429.04 55,000.00 0.00 0.0%

Interest 8660 25,000.00 25,000.00 4,741.27 15,000.00 (10,000.00) -40.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0%

Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0%

Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Services 8677 797,449.54 797,449.54 0.00 755,174.54 (42,275.00) -5.3%

Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.00 60,000.00 60,000.00 New

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00

All Other Local Revenue 8699 143,935.35 143,935.35 64,491.76 113,700.00 (30,235.35) -21.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers Of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers

From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793

Other Transfers of Apportionments

From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 1,021,384.89 1,021,384.89 90,662.07 998,874.54 (22,510.35) -2.2%

TOTAL, REVENUES 24,067,129.43 24,067,129.43 5,186,301.47 24,414,126.08 346,996.65 1.4%

Page 24 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 9,310,412.78 9,310,412.78 2,960,522.28 9,257,542.51 52,870.27 0.6%

Certificated Pupil Support Salaries 1200 297,122.82 297,122.82 88,720.96 297,122.82 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 1,256,253.95 1,256,253.95 436,396.19 1,291,071.19 (34,817.24) -2.8%

Other Certificated Salaries 1900 0.00 0.00 1,814.52 1,814.52 (1,814.52) New

TOTAL, CERTIFICATED SALARIES 10,863,789.55 10,863,789.55 3,487,453.95 10,847,551.04 16,238.51 0.1%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 121,465.51 121,465.51 29,364.38 115,974.53 5,490.98 4.5%

Classified Support Salaries 2200 1,551,111.53 1,551,111.53 507,013.23 1,574,342.23 (23,230.70) -1.5%

Classified Supervisors' and Administrators' Salaries 2300 330,207.40 330,207.40 121,432.34 343,405.91 (13,198.51) -4.0%

Clerical, Technical and Office Salaries 2400 1,150,556.02 1,150,556.02 381,428.46 1,150,693.22 (137.20) 0.0%

Other Classified Salaries 2900 110,089.07 110,089.07 27,612.19 111,460.03 (1,370.96) -1.2%

TOTAL, CLASSIFIED SALARIES 3,263,429.53 3,263,429.53 1,066,850.60 3,295,875.92 (32,446.39) -1.0%

EMPLOYEE BENEFITS

STRS 3101-3102 937,653.83 937,653.83 298,864.46 935,931.81 1,722.02 0.2%

PERS 3201-3202 412,432.51 412,432.51 130,482.09 413,080.56 (648.05) -0.2%

OASDI/Medicare/Alternative 3301-3302 418,235.16 418,235.16 126,085.54 426,493.45 (8,258.29) -2.0%

Health and Welfare Benefits 3401-3402 2,022,197.38 2,022,197.38 632,359.35 2,008,789.93 13,407.45 0.7%

Unemployment Insurance 3501-3502 7,062.04 7,062.04 2,288.89 8,265.72 (1,203.68) -17.0%

Workers' Compensation 3601-3602 273,091.47 273,091.47 88,593.18 273,458.96 (367.49) -0.1%

OPEB, Allocated 3701-3702 673,426.33 673,426.33 219,365.77 673,837.17 (410.84) -0.1%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 268,191.11 268,191.11 181,846.76 267,999.96 191.15 0.1%

TOTAL, EMPLOYEE BENEFITS 5,012,289.83 5,012,289.83 1,679,886.04 5,007,857.56 4,432.27 0.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 1,250.00 1,250.00 4,330.59 4,674.95 (3,424.95) -274.0%

Books and Other Reference Materials 4200 19,500.00 19,500.00 43.00 17,500.00 2,000.00 10.3%

Materials and Supplies 4300 862,805.62 862,805.62 219,066.83 945,513.14 (82,707.52) -9.6%

Noncapitalized Equipment 4400 58,064.21 58,064.21 20,101.33 65,769.21 (7,705.00) -13.3%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 941,619.83 941,619.83 243,541.75 1,033,457.30 (91,837.47) -9.8%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 56,510.04 56,510.04 16,128.89 58,572.80 (2,062.76) -3.7%

Dues and Memberships 5300 10,900.00 10,900.00 8,984.00 10,900.00 0.00 0.0%

Insurance 5400-5450 191,275.00 191,275.00 95,570.50 191,275.00 0.00 0.0%

Operations and Housekeeping Services 5500 709,164.00 709,164.00 207,102.25 717,380.00 (8,216.00) -1.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 157,600.00 157,600.00 86,669.87 181,950.69 (24,350.69) -15.5%

Transfers of Direct Costs 5710 (15,000.00) (15,000.00) (191.94) (16,000.00) 1,000.00 -6.7%

Transfers of Direct Costs - Interfund 5750 (1,150.00) (1,150.00) (129.96) (1,200.00) 50.00 -4.3%

Professional/Consulting Services and

Operating Expenditures 5800 389,338.99 389,338.99 124,561.18 560,591.52 (171,252.53) -44.0%

Communications 5900 83,650.00 83,650.00 42,262.94 85,713.00 (2,063.00) -2.5%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 1,582,288.03 1,582,288.03 580,957.73 1,789,183.01 (206,894.98) -13.1%

Page 25 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to County Offices 7142 132,471.00 132,471.00 0.00 132,471.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500 7221

To County Offices 6500 7222

To JPAs 6500 7223

ROC/P Transfers of Apportionments

To Districts or Charter Schools 6360 7221

To County Offices 6360 7222

To JPAs 6360 7223

Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 72.00 72.00 (72.00) New

All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 146,610.00 146,610.00 6,851.63 146,610.00 0.00 0.0%

Other Debt Service - Principal 7439 423,479.00 423,479.00 21,508.36 328,479.00 95,000.00 22.4%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 702,560.00 702,560.00 28,431.99 607,632.00 94,928.00 13.5%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (29,882.91) (29,882.91) 0.00 (45,040.20) 15,157.29 -50.7%

Transfers of Indirect Costs - Interfund 7350 (64,990.00) (64,990.00) 0.00 (69,844.94) 4,854.94 -7.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (94,872.91) (94,872.91) 0.00 (114,885.14) 20,012.23 -21.1%

TOTAL, EXPENDITURES 22,271,103.86 22,271,103.86 7,087,122.06 22,466,671.69 (195,567.83) -0.9%

Page 26 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0%

From: Bond Interest and

Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 116,644.27 116,644.27 0.00 134,897.43 (18,253.16) -15.6%

To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0%

To: State School Building Fund/

County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0%

To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 26,800.00 26,800.00 0.00 26,800.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 143,444.27 143,444.27 0.00 161,697.43 (18,253.16) -12.7%

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Sale/Lease-

Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

Transfers from Funds of

Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0%

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from


All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (3,675,943.97) (3,675,943.97) 0.00 (3,875,133.99) (199,190.02) 5.4%

Contributions from Restricted Revenues 8990 1,110,450.77 1,110,450.77 0.00 1,135,834.14 25,383.37 2.3%

(e) TOTAL, CONTRIBUTIONS (2,565,493.20) (2,565,493.20) 0.00 (2,739,299.85) (173,806.65) 6.8%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (2,708,937.47) (2,708,937.47) 0.00 (2,900,997.28) (192,059.81) 7.1%

Page 27 of 155



Restricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 743,451.75 743,451.75 373,171.53 1,095,855.73 352,403.98 47.4%

3) Other State Revenue 8300-8599 99,635.00 99,635.00 11,029.90 99,635.00 0.00 0.0%

4) Other Local Revenue 8600-8799 204,530.00 204,530.00 36,270.66 326,237.54 121,707.54 59.5%

5) TOTAL, REVENUES 1,047,616.75 1,047,616.75 420,472.09 1,521,728.27

B. EXPENDITURES

1) Certificated Salaries 1000-1999 1,678,090.08 1,678,090.08 488,645.32 1,656,992.51 21,097.57 1.3%

2) Classified Salaries 2000-2999 1,274,048.29 1,274,048.29 415,939.83 1,278,719.06 (4,670.77) -0.4%

3) Employee Benefits 3000-3999 1,095,099.93 1,095,099.93 327,893.17 1,080,897.05 14,202.88 1.3%

4) Books and Supplies 4000-4999 541,416.16 541,416.16 123,190.24 851,214.58 (309,798.42) -57.2%

5) Services and Other Operating Expenditures 5000-5999 458,937.02 458,937.02 154,876.82 976,309.86 (517,372.84) -112.7%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 41,671.10 (41,671.10) New


Costs) 7400-7499 10,000.00 10,000.00 0.00 10,000.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 29,882.91 29,882.91 0.00 45,040.20 (15,157.29) -50.7%




FINANCING SOURCES AND USES (A5 - B9) (4,039,857.64) (4,039,857.64) (1,090,073.29) (4,419,116.09)



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 2,565,493.20 2,565,493.20 0.00 2,739,299.85 173,806.65 6.8%

4) TOTAL, OTHER FINANCING SOURCES/USES 2,565,493.20 2,565,493.20 0.00 2,739,299.85

Page 28 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (1,474,364.44) (1,474,364.44) (1,090,073.29) (1,679,816.24)








2) Ending Balance, June 30 (E + F1e) 450,355.66 450,355.66 244,903.86


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 508,236.66 508,236.66 244,903.87

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 (57,881.00) (57,881.00) (0.01)

Page 29 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 0.00 0.00 0.00 0.00

Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00


Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00


Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00


Fund (ERAF) 8045 0.00 0.00 0.00 0.00


(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00


Delinquent Taxes 8048 0.00 0.00 0.00 0.00


Royalties and Bonuses 8081 0.00 0.00 0.00 0.00

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

Less: Non-LCFF

(50%) Adjustment 8089 0.00 0.00 0.00 0.00

Subtotal, LCFF Sources 0.00 0.00 0.00 0.00

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091

All Other LCFF


Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00



TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0%


Low-Income and Neglected 3010 8290 553,363.00 553,363.00 278,287.10 837,768.10 284,405.10 51.4%


Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 133,042.75 133,042.75 26,307.03 155,405.03 22,362.28 16.8%

Page 30 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Student Program 4203 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0%


3011-3020, 3026-3205, 4036-4126,

5510 8290 0.00 0.00 57,636.60 57,636.60 57,636.60 New

Vocational and Applied Technology Education 3500-3699 8290 32,046.00 32,046.00 0.00 32,046.00 0.00 0.0%

Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 25,000.00 25,000.00 10,940.80 13,000.00 (12,000.00) -48.0%

TOTAL, FEDERAL REVENUE 743,451.75 743,451.75 373,171.53 1,095,855.73 352,403.98 47.4%

OTHER STATE REVENUE


ROC/P Entitlement

Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materia 8560 88,760.00 88,760.00 11,029.90 88,760.00 0.00 0.0%



Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.00 0.0%

After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Prevention Grant 7391 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 10,875.00 10,875.00 0.00 10,875.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 99,635.00 99,635.00 11,029.90 99,635.00 0.00 0.0%

Page 31 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%


Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00

Non-Resident Students 8672 0.00 0.00 0.00 0.00


Interagency Services 8677 74,750.00 74,750.00 (5,977.99) 216,900.00 142,150.00 190.2%


All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustme 8691 0.00 0.00 0.00 0.00

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 0.00 0.00 18,934.86 18,557.54 18,557.54 New

Tuition 8710 30,000.00 30,000.00 0.00 0.00 (30,000.00) -100.0%




From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 99,780.00 99,780.00 23,313.79 90,780.00 (9,000.00) -9.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers


From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%






TOTAL, OTHER LOCAL REVENUE 204,530.00 204,530.00 36,270.66 326,237.54 121,707.54 59.5%

TOTAL, REVENUES 1,047,616.75 1,047,616.75 420,472.09 1,521,728.27 474,111.52 45.3%

Page 32 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 1,416,228.95 1,416,228.95 408,805.39 1,418,608.99 (2,380.04) -0.2%


Certificated Supervisors' and Administrators' Salaries 1300 150,166.80 150,166.80 41,961.24 126,689.19 23,477.61 15.6%

Other Certificated Salaries 1900 83,921.00 83,921.00 27,973.68 83,921.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 1,678,090.08 1,678,090.08 488,645.32 1,656,992.51 21,097.57 1.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 890,545.27 890,545.27 295,386.40 924,372.28 (33,827.01) -3.8%

Classified Support Salaries 2200 271,431.21 271,431.21 83,515.15 242,274.97 29,156.24 10.7%

Classified Supervisors' and Administrators' Salaries 2300 67,044.00 67,044.00 22,348.00 67,044.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 44,027.81 44,027.81 14,675.94 44,027.81 0.00 0.0%

Other Classified Salaries 2900 1,000.00 1,000.00 14.34 1,000.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 1,274,048.29 1,274,048.29 415,939.83 1,278,719.06 (4,670.77) -0.4%

EMPLOYEE BENEFITS

STRS 3101-3102 132,471.37 132,471.37 37,414.85 132,539.50 (68.13) -0.1%

PERS 3201-3202 168,740.47 168,740.47 54,268.14 169,343.36 (602.89) -0.4%

OASDI/Medicare/Alternative 3301-3302 131,885.94 131,885.94 39,251.09 132,388.04 (502.10) -0.4%

Health and Welfare Benefits 3401-3402 457,263.33 457,263.33 129,974.07 441,701.79 15,561.54 3.4%

Unemployment Insurance 3501-3502 1,475.51 1,475.51 456.06 1,484.13 (8.62) -0.6%


OPEB, Allocated 3701-3702 137,008.43 137,008.43 41,821.02 137,064.25 (55.82) 0.0%



TOTAL, EMPLOYEE BENEFITS 1,095,099.93 1,095,099.93 327,893.17 1,080,897.05 14,202.88 1.3%

BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 34,751.68 34,751.68 33,064.04 51,699.01 (16,947.33) -48.8%

Materials and Supplies 4300 469,881.25 469,881.25 45,483.55 730,467.91 (260,586.66) -55.5%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 541,416.16 541,416.16 123,190.24 851,214.58 (309,798.42) -57.2%


Subagreements for Services 5100 75,000.00 75,000.00 30,390.37 293,868.56 (218,868.56) -291.8%


Dues and Memberships 5300 450.00 450.00 405.00 720.00 (270.00) -60.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 350.00 350.00 138.00 350.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 13,600.00 13,600.00 450.70 13,283.50 316.50 2.3%

Transfers of Direct Costs 5710 15,000.00 15,000.00 191.94 16,000.00 (1,000.00) -6.7%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0%


Operating Expenditures 5800 273,730.97 273,730.97 116,787.26 543,356.73 (269,625.76) -98.5%

Communications 5900 1,600.00 1,600.00 339.55 1,790.02 (190.02) -11.9%


OPERATING EXPENDITURES 458,937.02 458,937.02 154,876.82 976,309.86 (517,372.84) -112.7%

Page 33 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.00 41,671.10 (41,671.10) New


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 41,671.10 (41,671.10) New


Tuition



State Special Schools 7130 10,000.00 10,000.00 0.00 10,000.00 0.00 0.0%



Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0%



Debt Service

Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 10,000.00 10,000.00 0.00 10,000.00 0.00 0.0%


Transfers of Indirect Costs 7310 29,882.91 29,882.91 0.00 45,040.20 (15,157.29) -50.7%

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 29,882.91 29,882.91 0.00 45,040.20 (15,157.29) -50.7%

TOTAL, EXPENDITURES 5,087,474.39 5,087,474.39 1,510,545.38 5,940,844.36 (853,369.97) -16.8%

Page 34 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00




To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0%





Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds



Other Sources









(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 3,675,943.97 3,675,943.97 0.00 3,875,133.99 199,190.02 5.4%

Contributions from Restricted Revenues 8990 (1,110,450.77) (1,110,450.77) 0.00 (1,135,834.14) (25,383.37) 2.3%

(e) TOTAL, CONTRIBUTIONS 2,565,493.20 2,565,493.20 0.00 2,739,299.85 173,806.65 6.8%


(a - b + c - d + e) 2,565,493.20 2,565,493.20 0.00 2,739,299.85 (173,806.65) 6.8%

Page 35 of 155



Summary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance

05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 22,543,478.00 22,543,478.00 5,085,583.71 22,712,854.00 169,376.00 0.8%

2) Federal Revenue 8100-8299 743,451.75 743,451.75 373,171.53 1,095,855.73 352,403.98 47.4%

3) Other State Revenue 8300-8599 601,901.54 601,901.54 21,085.59 802,032.54 200,131.00 33.2%

4) Other Local Revenue 8600-8799 1,225,914.89 1,225,914.89 126,932.73 1,325,112.08 99,197.19 8.1%

5) TOTAL, REVENUES 25,114,746.18 25,114,746.18 5,606,773.56 25,935,854.35

B. EXPENDITURES

1) Certificated Salaries 1000-1999 12,541,879.63 12,541,879.63 3,976,099.27 12,504,543.55 37,336.08 0.3%

2) Classified Salaries 2000-2999 4,537,477.82 4,537,477.82 1,482,790.43 4,574,594.98 (37,117.16) -0.8%

3) Employee Benefits 3000-3999 6,107,389.76 6,107,389.76 2,007,779.21 6,088,754.61 18,635.15 0.3%

4) Books and Supplies 4000-4999 1,483,035.99 1,483,035.99 366,731.99 1,884,671.88 (401,635.89) -27.1%

5) Services and Other Operating Expenditures 5000-5999 2,041,225.05 2,041,225.05 735,834.55 2,765,492.87 (724,267.82) -35.5%



Costs) 7400-7499 712,560.00 712,560.00 28,431.99 617,632.00 94,928.00 13.3%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (64,990.00) (64,990.00) 0.00 (69,844.94) 4,854.94 -7.5%




FINANCING SOURCES AND USES (A5 - B9) (2,243,832.07) (2,243,832.07) (2,990,893.88) (2,471,661.70)



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 143,444.27 143,444.27 0.00 161,697.43 (18,253.16) -12.7%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (143,444.27) (143,444.27) 0.00 (161,697.43)

Page 36 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (2,387,276.34) (2,387,276.34) (2,990,893.88) (2,633,359.13)










a) Nonspendable

Revolving Cash 9711 20,000.00 20,000.00 20,000.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 508,236.66 508,236.66 244,903.87

c) Committed



d) Assigned



Reserve for Economic Uncertainties 9789 1,877,548.80 1,877,548.80 858,000.00

Unassigned/Unappropriated Amount 9790 (57,881.00) (57,881.00) 927,597.39

Page 37 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 7,146,898.00 7,146,898.00 4,224,256.00 6,077,445.28 (1,069,452.72) -15.0%

Education Protection Account State Aid - Current Year 8012 2,913,854.00 2,913,854.00 899,145.00 2,948,218.72 34,364.72 1.2%

State Aid - Prior Years 8019 0.00 0.00 177,918.71 0.00 0.00 0.0%


Homeowners' Exemptions 8021 167,647.00 167,647.00 0.00 170,712.00 3,065.00 1.8%

Timber Yield Tax 8022 38,400.00 38,400.00 0.00 39,456.00 1,056.00 2.8%



Secured Roll Taxes 8041 11,598,087.00 11,598,087.00 0.00 12,530,435.00 932,348.00 8.0%

Unsecured Roll Taxes 8042 209,351.00 209,351.00 0.00 225,178.00 15,827.00 7.6%

Prior Years' Taxes 8043 4,180.00 4,180.00 0.00 3,530.00 (650.00) -15.6%

Supplemental Taxes 8044 97,422.00 97,422.00 0.00 171,767.00 74,345.00 76.3%


Fund (ERAF) 8045 1,238,268.00 1,238,268.00 0.00 1,416,741.00 178,473.00 14.4%


(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.0%


Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%


Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0%

Less: Non-LCFF

(50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, LCFF Sources 23,414,107.00 23,414,107.00 5,301,319.71 23,583,483.00 169,376.00 0.7%

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0%

All Other LCFF


Transfers to Charter Schools in Lieu of Property Taxes 8096 (870,629.00) (870,629.00) (215,736.00) (870,629.00) 0.00 0.0%



TOTAL, LCFF SOURCES 22,543,478.00 22,543,478.00 5,085,583.71 22,712,854.00 169,376.00 0.8%

FEDERAL REVENUE


Special Education Entitlement 8181 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 0.00 0.0%


Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0%


Low-Income and Neglected 3010 8290 553,363.00 553,363.00 278,287.10 837,768.10 284,405.10 51.4%


Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 133,042.75 133,042.75 26,307.03 155,405.03 22,362.28 16.8%

Page 38 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Student Program 4203 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0%


3011-3020, 3026-3205, 4036-4126,

5510 8290 0.00 0.00 57,636.60 57,636.60 57,636.60 New

Vocational and Applied Technology Education 3500-3699 8290 32,046.00 32,046.00 0.00 32,046.00 0.00 0.0%

Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 25,000.00 25,000.00 10,940.80 13,000.00 (12,000.00) -48.0%

TOTAL, FEDERAL REVENUE 743,451.75 743,451.75 373,171.53 1,095,855.73 352,403.98 47.4%

OTHER STATE REVENUE


ROC/P Entitlement

Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 112,073.00 112,073.00 0.00 312,204.00 200,131.00 178.6%

Lottery - Unrestricted and Instructional Materia 8560 478,953.54 478,953.54 20,750.59 478,953.54 0.00 0.0%






School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.00 0.0%

After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Prevention Grant 7391 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 10,875.00 10,875.00 335.00 10,875.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 601,901.54 601,901.54 21,085.59 802,032.54 200,131.00 33.2%

Page 39 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 55,000.00 55,000.00 21,429.04 55,000.00 0.00 0.0%

Interest 8660 25,000.00 25,000.00 4,741.27 15,000.00 (10,000.00) -40.0%


Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0%


Interagency Services 8677 872,199.54 872,199.54 (5,977.99) 972,074.54 99,875.00 11.5%


All Other Fees and Contracts 8689 0.00 0.00 0.00 60,000.00 60,000.00 New

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 143,935.35 143,935.35 83,426.62 132,257.54 (11,677.81) -8.1%

Tuition 8710 30,000.00 30,000.00 0.00 0.00 (30,000.00) -100.0%





From County Offices 6500 8792 99,780.00 99,780.00 23,313.79 90,780.00 (9,000.00) -9.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers


From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%






TOTAL, OTHER LOCAL REVENUE 1,225,914.89 1,225,914.89 126,932.73 1,325,112.08 99,197.19 8.1%

TOTAL, REVENUES 25,114,746.18 25,114,746.18 5,606,773.56 25,935,854.35 821,108.17 3.3%

Page 40 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Certificated Teachers' Salaries 1100 10,726,641.73 10,726,641.73 3,369,327.67 10,676,151.50 50,490.23 0.5%


Certificated Supervisors' and Administrators' Salaries 1300 1,406,420.75 1,406,420.75 478,357.43 1,417,760.38 (11,339.63) -0.8%

Other Certificated Salaries 1900 83,921.00 83,921.00 29,788.20 85,735.52 (1,814.52) -2.2%

TOTAL, CERTIFICATED SALARIES 12,541,879.63 12,541,879.63 3,976,099.27 12,504,543.55 37,336.08 0.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,012,010.78 1,012,010.78 324,750.78 1,040,346.81 (28,336.03) -2.8%

Classified Support Salaries 2200 1,822,542.74 1,822,542.74 590,528.38 1,816,617.20 5,925.54 0.3%

Classified Supervisors' and Administrators' Salaries 2300 397,251.40 397,251.40 143,780.34 410,449.91 (13,198.51) -3.3%

Clerical, Technical and Office Salaries 2400 1,194,583.83 1,194,583.83 396,104.40 1,194,721.03 (137.20) 0.0%

Other Classified Salaries 2900 111,089.07 111,089.07 27,626.53 112,460.03 (1,370.96) -1.2%

TOTAL, CLASSIFIED SALARIES 4,537,477.82 4,537,477.82 1,482,790.43 4,574,594.98 (37,117.16) -0.8%

EMPLOYEE BENEFITS

STRS 3101-3102 1,070,125.20 1,070,125.20 336,279.31 1,068,471.31 1,653.89 0.2%

PERS 3201-3202 581,172.98 581,172.98 184,750.23 582,423.92 (1,250.94) -0.2%

OASDI/Medicare/Alternative 3301-3302 550,121.10 550,121.10 165,336.63 558,881.49 (8,760.39) -1.6%

Health and Welfare Benefits 3401-3402 2,479,460.71 2,479,460.71 762,333.42 2,450,491.72 28,968.99 1.2%

Unemployment Insurance 3501-3502 8,537.55 8,537.55 2,744.95 9,749.85 (1,212.30) -14.2%


OPEB, Allocated 3701-3702 810,434.76 810,434.76 261,186.79 810,901.42 (466.66) -0.1%



TOTAL, EMPLOYEE BENEFITS 6,107,389.76 6,107,389.76 2,007,779.21 6,088,754.61 18,635.15 0.3%

BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 54,251.68 54,251.68 33,107.04 69,199.01 (14,947.33) -27.6%

Materials and Supplies 4300 1,332,686.87 1,332,686.87 264,550.38 1,675,981.05 (343,294.18) -25.8%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,483,035.99 1,483,035.99 366,731.99 1,884,671.88 (401,635.89) -27.1%


Subagreements for Services 5100 75,000.00 75,000.00 30,390.37 293,868.56 (218,868.56) -291.8%


Dues and Memberships 5300 11,350.00 11,350.00 9,389.00 11,620.00 (270.00) -2.4%

Insurance 5400-5450 191,275.00 191,275.00 95,570.50 191,275.00 0.00 0.0%

Operations and Housekeeping Services 5500 709,514.00 709,514.00 207,240.25 717,730.00 (8,216.00) -1.2%


Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (1,150.00) (1,150.00) (129.96) (1,200.00) 50.00 -4.3%


Operating Expenditures 5800 663,069.96 663,069.96 241,348.44 1,103,948.25 (440,878.29) -66.5%

Communications 5900 85,250.00 85,250.00 42,602.49 87,503.02 (2,253.02) -2.6%


OPERATING EXPENDITURES 2,041,225.05 2,041,225.05 735,834.55 2,765,492.87 (724,267.82) -35.5%

Page 41 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.00 41,671.10 (41,671.10) New




Tuition



State Special Schools 7130 10,000.00 10,000.00 0.00 10,000.00 0.00 0.0%



Payments to County Offices 7142 132,471.00 132,471.00 0.00 132,471.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 72.00 72.00 (72.00) New



Debt Service

Debt Service - Interest 7438 146,610.00 146,610.00 6,851.63 146,610.00 0.00 0.0%

Other Debt Service - Principal 7439 423,479.00 423,479.00 21,508.36 328,479.00 95,000.00 22.4%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 712,560.00 712,560.00 28,431.99 617,632.00 94,928.00 13.3%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (64,990.00) (64,990.00) 0.00 (69,844.94) 4,854.94 -7.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (64,990.00) (64,990.00) 0.00 (69,844.94) 4,854.94 -7.5%

TOTAL, EXPENDITURES 27,358,578.25 27,358,578.25 8,597,667.44 28,407,516.05 (1,048,937.80) -3.8%

Page 42 of 155




05 61564 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%




To: Child Development Fund 7611 116,644.27 116,644.27 0.00 134,897.43 (18,253.16) -15.6%





Other Authorized Interfund Transfers Out 7619 26,800.00 26,800.00 0.00 26,800.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 143,444.27 143,444.27 0.00 161,697.43 (18,253.16) -12.7%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds



Other Sources









(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%


(a - b + c - d + e) (143,444.27) (143,444.27) 0.00 (161,697.43) 18,253.16 12.7%

Page 43 of 155


First InterimGeneral Fund

Exhibit: Restricted Balance Detail05 61564 0000000

Form 01I


2014-15Resource Description Projected Year Totals

5640 Medi-Cal Billing Option 41,739.457090 Economic Impact Aid (EIA): State Compensa 0.019010 Other Restricted Local 203,164.41

Total, Restricted Balance 244,903.87

Page 44 of 155


2014-15 First InterimChild Development Fund

Revenues, Expenditures, and Changes in Fund Balance05 61564 0000000

Form 12I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-b (Rev 06/10/2014) Page 1 Printed: 12/2/2014 5:14 PM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 11,588.86 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 280,000.00 280,000.00 83,695.82 208,270.00 (71,730.00) -25.6%

4) Other Local Revenue 8600-8799 425,385.38 425,385.38 162,033.38 410,990.38 (14,395.00) -3.4%

5) TOTAL, REVENUES 705,385.38 705,385.38 257,318.06 619,260.38

B. EXPENDITURES

1) Certificated Salaries 1000-1999 52,094.43 52,094.43 0.00 0.00 52,094.43 100.0%

2) Classified Salaries 2000-2999 454,554.74 454,554.74 150,906.79 454,564.94 (10.20) 0.0%

3) Employee Benefits 3000-3999 228,538.80 228,538.80 69,646.35 209,466.30 19,072.50 8.3%

4) Books and Supplies 4000-4999 11,430.44 11,430.44 1,387.79 11,730.09 (299.65) -2.6%


6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 822,029.65 822,029.65 223,097.72 756,936.93

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (116,644.27) (116,644.27) 34,220.34 (137,676.55)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 116,644.27 116,644.27 0.00 134,897.43 18,253.16 15.6%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 116,644.27 116,644.27 0.00 134,897.43

Page 45 of 155




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 0.00 34,220.34 (2,779.12)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 37,760.86 37,760.86 37,760.86 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 37,760.86 37,760.86 37,760.86


e) Adjusted Beginning Balance (F1c + F1d) 37,760.86 37,760.86 37,760.86


Components of Ending Fund Balance a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 9,030.70 9,030.70 6,251.58

c) Committed


Other Committments 9760 0.00 0.00 0.00 d) Assigned




Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

Page 46 of 155




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE



NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 11,588.86 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 11,588.86 0.00 0.00 0.0%

OTHER STATE REVENUE


Child Development Apportionments 8530 0.00 0.00 0.00 0.00 0.00 0.0%


State Preschool 6105 8590 280,000.00 280,000.00 83,071.14 208,270.00 (71,730.00) -25.6%


TOTAL, OTHER STATE REVENUE 280,000.00 280,000.00 83,695.82 208,270.00 (71,730.00) -25.6%

OTHER LOCAL REVENUE

Sales



Interest 8660 0.00 0.00 (30.41) 0.00 0.00 0.0%


Fees and Contracts

Child Development Parent Fees 8673 269,920.00 269,920.00 88,292.84 255,305.00 (14,615.00) -5.4%

Interagency Services 8677 145,465.38 145,465.38 70,850.95 145,465.38 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 10,000.00 10,000.00 2,920.00 10,220.00 220.00 2.2%


TOTAL, OTHER LOCAL REVENUE 425,385.38 425,385.38 162,033.38 410,990.38 (14,395.00) -3.4%

TOTAL, REVENUES 705,385.38 705,385.38 257,318.06 619,260.38

Page 47 of 155




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Teachers' Salaries 1100 0.00 0.00 0.00 0.00 0.00 0.0%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 52,094.43 52,094.43 0.00 0.00 52,094.43 100.0%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 52,094.43 52,094.43 0.00 0.00 52,094.43 100.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 303,331.21 303,331.21 88,278.70 263,358.91 39,972.30 13.2%

Classified Support Salaries 2200 97,227.56 97,227.56 31,900.08 98,531.30 (1,303.74) -1.3%

Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 17,364.80 52,094.43 (52,094.43) New

Clerical, Technical and Office Salaries 2400 53,995.97 53,995.97 13,363.21 40,580.30 13,415.67 24.8%

Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 454,554.74 454,554.74 150,906.79 454,564.94 (10.20) 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 59,637.45 59,637.45 18,327.08 52,940.29 6,697.16 11.2%

OASDI/Medicare/Alternative 3301-3302 38,758.28 38,758.28 10,914.29 34,773.77 3,984.51 10.3%


Unemployment Insurance 3501-3502 253.13 253.13 77.84 227.07 26.06 10.3%

Workers' Compensation 3601-3602 9,793.77 9,793.77 3,007.36 8,786.92 1,006.85 10.3%

OPEB, Allocated 3701-3702 24,569.82 24,569.82 7,502.11 21,965.59 2,604.23 10.6%



TOTAL, EMPLOYEE BENEFITS 228,538.80 228,538.80 69,646.35 209,466.30 19,072.50 8.3%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0%

Materials and Supplies 4300 11,430.44 11,430.44 1,387.79 11,730.09 (299.65) -2.6%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 11,430.44 11,430.44 1,387.79 11,730.09 (299.65) -2.6%

Page 48 of 155




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)



Travel and Conferences 5200 1,620.00 1,620.00 98.47 1,620.00 0.00 0.0%

Dues and Memberships 5300 250.00 250.00 0.00 250.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 57,546.24 57,546.24 956.17 61,291.36 (3,745.12) -6.5%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 59,816.24 59,816.24 1,156.79 63,561.36 (3,745.12) -6.3%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out


Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0%


Transfers of Indirect Costs - Interfund 7350 15,595.00 15,595.00 0.00 17,614.24 (2,019.24) -12.9%


TOTAL, EXPENDITURES 822,029.65 822,029.65 223,097.72 756,936.93

Page 49 of 155




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8911 116,644.27 116,644.27 0.00 134,897.43 18,253.16 15.6%


(a) TOTAL, INTERFUND TRANSFERS IN 116,644.27 116,644.27 0.00 134,897.43 18,253.16 15.6%




OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0%


Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0%



(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0%


(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 116,644.27 116,644.27 0.00 134,897.43

Page 50 of 155


First InterimChild Development Fund


Form 12I


2014/15Resource Description Projected Year Totals

9010 Other Restricted Local 6,251.58


Page 51 of 155


2014-15 First InterimCafeteria Special Revenue Fund


Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 853,600.00 853,600.00 103,216.47 853,600.00 0.00 0.0%

3) Other State Revenue 8300-8599 71,280.00 71,280.00 11,258.58 71,280.00 0.00 0.0%

4) Other Local Revenue 8600-8799 264,150.00 264,150.00 59,164.41 264,150.00 0.00 0.0%

5) TOTAL, REVENUES 1,189,030.00 1,189,030.00 173,639.46 1,189,030.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 507,823.83 507,823.83 165,784.27 506,056.35 1,767.48 0.3%

3) Employee Benefits 3000-3999 229,952.55 229,952.55 74,068.06 225,624.57 4,327.98 1.9%

4) Books and Supplies 4000-4999 441,500.00 441,500.00 126,380.60 439,480.36 2,019.64 0.5%


6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 1,245,247.38 1,245,247.38 382,987.88 1,255,703.08

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (56,217.38) (56,217.38) (209,348.42) (66,673.08)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00

Page 52 of 155




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (56,217.38) (56,217.38) (209,348.42) (66,673.08)









Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 366,288.53 366,288.53 355,832.83

c) Committed



Other Assignments 9780 0.00 0.00 0.00




Page 53 of 155




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 853,600.00 853,600.00 103,216.47 853,600.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 853,600.00 853,600.00 103,216.47 853,600.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 71,280.00 71,280.00 11,258.58 71,280.00 0.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 71,280.00 71,280.00 11,258.58 71,280.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales


Food Service Sales 8634 259,070.00 259,070.00 57,823.28 259,070.00 0.00 0.0%


Interest 8660 1,500.00 1,500.00 377.52 1,500.00 0.00 0.0%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 3,580.00 3,580.00 963.61 3,580.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 264,150.00 264,150.00 59,164.41 264,150.00 0.00 0.0%

TOTAL, REVENUES 1,189,030.00 1,189,030.00 173,639.46 1,189,030.00

Page 54 of 155




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 456,249.83 456,249.83 148,592.95 454,482.35 1,767.48 0.4%

Classified Supervisors' and Administrators' Salaries 2300 51,574.00 51,574.00 17,191.32 51,574.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 507,823.83 507,823.83 165,784.27 506,056.35 1,767.48 0.3%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 56,617.41 56,617.41 18,577.06 56,418.94 198.47 0.4%

OASDI/Medicare/Alternative 3301-3302 38,848.17 38,848.17 12,095.95 38,712.97 135.20 0.3%



Workers' Compensation 3601-3602 9,816.54 9,816.54 3,292.54 9,782.39 34.15 0.3%

OPEB, Allocated 3701-3702 24,976.07 24,976.07 8,139.45 24,872.71 103.36 0.4%



TOTAL, EMPLOYEE BENEFITS 229,952.55 229,952.55 74,068.06 225,624.57 4,327.98 1.9%

BOOKS AND SUPPLIES


Materials and Supplies 4300 38,000.00 38,000.00 11,761.53 38,000.00 0.00 0.0%

Noncapitalized Equipment 4400 3,500.00 3,500.00 0.00 3,500.00 0.00 0.0%

Food 4700 400,000.00 400,000.00 114,619.07 397,980.36 2,019.64 0.5%

TOTAL, BOOKS AND SUPPLIES 441,500.00 441,500.00 126,380.60 439,480.36 2,019.64 0.5%

Page 55 of 155




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)



Travel and Conferences 5200 2,320.00 2,320.00 115.78 2,011.10 308.90 13.3%

Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 2,696.00 2,696.00 646.15 2,696.00 0.00 0.0%



Transfers of Direct Costs - Interfund 5750 750.00 750.00 27.81 800.00 (50.00) -6.7%

Professional/Consulting Services and Operating Expenditures 5800 8,000.00 8,000.00 7,531.20 8,700.00 (700.00) -8.8%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%


CAPITAL OUTLAY


Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service





Transfers of Indirect Costs - Interfund 7350 49,395.00 49,395.00 0.00 52,230.70 (2,835.70) -5.7%


TOTAL, EXPENDITURES 1,245,247.38 1,245,247.38 382,987.88 1,255,703.08

Page 56 of 155




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.00 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.00 0.00

Page 57 of 155


First InterimCafeteria Special Revenue FundExhibit: Restricted Balance Detail

05 61564 0000000Form 13I



5310 Child Nutrition: School Programs (e.g., School Lunch, School 355,832.83


Page 58 of 155


2014-15 First InterimDeferred Maintenance Fund


Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0%

4) Other Local Revenue 8600-8799 200.00 200.00 27.66 200.00 0.00 0.0%

5) TOTAL, REVENUES 200.00 200.00 27.66 200.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 10,000.00 10,000.00 0.00 10,000.00 0.00 0.0%



7) Other Outgo (excluding Transfers of Indirect 7100-7299,

Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (26,800.00) (26,800.00) (2,922.34) (46,558.10)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 26,800.00 26,800.00 0.00 26,800.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 26,800.00 26,800.00 0.00 26,800.00

Page 59 of 155




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 0.00 (2,922.34) (19,758.10)







2) Ending Balance, June 30 (E + F1e) 19,758.10 19,758.10 0.00


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed



Other Assignments 9780 19,758.10 19,758.10 0.00




Page 60 of 155




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales


Interest 8660 200.00 200.00 27.66 200.00 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 200.00 200.00 27.66 200.00 0.00 0.0%

TOTAL, REVENUES 200.00 200.00 27.66 200.00

Page 61 of 155




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 5,000.00 5,000.00 0.00 5,000.00 0.00 0.0%

Noncapitalized Equipment 4400 5,000.00 5,000.00 0.00 5,000.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 10,000.00 10,000.00 0.00 10,000.00 0.00 0.0%



Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0%




Professional/Consulting Services and Operating Expenditures 5800 5,000.00 5,000.00 0.00 0.00 5,000.00 100.0%


CAPITAL OUTLAY


Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 18,663.10 (18,663.10) New

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service





Page 62 of 155




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 26,800.00 26,800.00 0.00 26,800.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 26,800.00 26,800.00 0.00 26,800.00 0.00 0.0%




OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 26,800.00 26,800.00 0.00 26,800.00

Page 63 of 155


First InterimDeferred Maintenance Fund


Form 14I



Total, Restricted Balance 0.00

Page 64 of 155


2014-15 First InterimBuilding Fund


Form 21I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-d (Rev 05/13/2014) Page 1 Printed: 12/2/2014 5:15 PM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 14,730.00 14,730.00 4,029.28 14,730.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 14,730.00 14,730.00 0.00 3,039,375.00 (3,024,645.00) -20533.9%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 14,730.00 14,730.00 0.00 3,039,375.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 4,029.28 (3,024,645.00)


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%


Page 65 of 155




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 4,029.28 (3,024,645.00)







2) Ending Balance, June 30 (E + F1e) 3,024,645.87 3,024,645.87 0.87


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 0.00 0.00 0.00

c) Committed



d) Assigned

Other Assignments 9780 3,024,645.87 3,024,645.87 0.87 e) Unassigned/Unappropriated



Page 66 of 155




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other





OTHER LOCAL REVENUE



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%



Penalties and Interest from Delinquent

Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales



Interest 8660 14,730.00 14,730.00 4,029.28 14,730.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 14,730.00 14,730.00 4,029.28 14,730.00

Page 67 of 155




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0%




EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%

Page 68 of 155




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 14,730.00 14,730.00 0.00 3,039,375.00 (3,024,645.00) -20533.9%

Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 14,730.00 14,730.00 0.00 3,039,375.00 (3,024,645.00) -20533.9%


Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0%




TOTAL, EXPENDITURES 14,730.00 14,730.00 0.00 3,039,375.00

Page 69 of 155




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0%



Other Sources

County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0%







(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





Page 70 of 155


First InterimBuilding Fund


Form 21I




Page 71 of 155


2014-15 First InterimCapital Facilities Fund


Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 136,600.00 136,600.00 97,838.97 136,600.00

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 136,600.00 136,600.00 1,500.00 41,600.00 95,000.00 69.5%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 95,000.00 (95,000.00) New



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 96,338.97 0.00


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%


Page 72 of 155




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 96,338.97 0.00









Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00


c) Committed



d) Assigned

Other Assignments 9780 50,000.00 50,000.00 50,000.00 e) Unassigned/Unappropriated



Page 73 of 155




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other





OTHER LOCAL REVENUE



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales


Interest 8660 600.00 600.00 181.13 600.00 0.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 136,000.00 136,000.00 97,657.84 136,000.00 0.00 0.0%

Other Local Revenue




TOTAL, REVENUES 136,600.00 136,600.00 97,838.97 136,600.00

Page 74 of 155




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)



TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0%








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 111,600.00 111,600.00 0.00 16,600.00 95,000.00 85.1%



Professional/Consulting Services and Operating Expenditures 5800 25,000.00 25,000.00 1,500.00 25,000.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 136,600.00 136,600.00 1,500.00 41,600.00 95,000.00 69.5%

Page 75 of 155




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out


Debt Service


Other Debt Service - Principal 7439 0.00 0.00 0.00 95,000.00 (95,000.00) New

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 95,000.00 (95,000.00) New


Page 76 of 155




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





Page 77 of 155


First InterimCapital Facilities Fund


Form 25I




Page 78 of 155


2014-15 First InterimCounty School Facilities Fund


Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 550.00 550.00 99.73 550.00

B. EXPENDITURES








Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 823,870.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 550.00 550.00 99.73 (823,320.00)


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%


Page 79 of 155




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 550.00 550.00 99.73 (823,320.00)









Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 1,591.43 1,591.43 1,591.43

c) Committed



d) Assigned

Other Assignments 9780 824,420.84 824,420.84 550.84 e) Unassigned/Unappropriated



Page 80 of 155




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0%




OTHER LOCAL REVENUE

Sales



Interest 8660 550.00 550.00 99.73 550.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 550.00 550.00 99.73 550.00

Page 81 of 155




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%






Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%


Page 82 of 155




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 823,870.00 (823,870.00) New


Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.00 823,870.00

Page 83 of 155




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund

From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0%








OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





Page 84 of 155


First InterimCounty School Facilities Fund


Form 35I



9010 Other Restricted Local 1,591.43


Page 85 of 155


2014-15 First InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 175.30 0.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 175.30 0.00


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%


Page 86 of 155




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 175.30 0.00









Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 130,000.00 130,000.00 130,000.00

c) Committed



d) Assigned

Other Assignments 9780 20.72 20.72 20.72 e) Unassigned/Unappropriated



Page 87 of 155




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE





OTHER LOCAL REVENUE




Sales



Interest 8660 0.00 0.00 175.30 0.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 0.00 0.00 175.30 0.00

Page 88 of 155




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%






Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%


Page 89 of 155




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

Page 90 of 155




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0%





OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





Page 91 of 155


First InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



6230 California Clean Energy Jobs Act 130,000.00


Page 92 of 155


2014-15 First InterimBond Interest and Redemption Fund


Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2,186,293.76 2,186,293.76 658.87 2,186,293.76 0.00 0.0%

5) TOTAL, REVENUES 2,186,293.76 2,186,293.76 658.87 2,186,293.76

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 2,186,293.76 2,186,293.76 1,859,454.02 2,186,293.76 0.00 0.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 (1,858,795.15) 0.00


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%


Page 93 of 155




Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 (1,858,795.15) 0.00









a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00


c) Committed



d) Assigned

Other Assignments 9780 2,146,020.45 2,146,020.45 2,146,020.45 e) Unassigned/Unappropriated



Page 94 of 155




Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies

Secured Roll 8611 2,132,043.76 2,132,043.76 0.00 2,132,043.76 0.00 0.0%

Unsecured Roll 8612 45,000.00 45,000.00 0.00 45,000.00 0.00 0.0%


Supplemental Taxes 8614 5,000.00 5,000.00 0.00 5,000.00 0.00 0.0%


Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 3,500.00 3,500.00 658.87 3,500.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 2,186,293.76 2,186,293.76 658.87 2,186,293.76 0.00 0.0%

TOTAL, REVENUES 2,186,293.76 2,186,293.76 658.87 2,186,293.76


Debt Service

Bond Redemptions 7433 1,280,624.00 1,280,624.00 1,280,624.00 1,280,624.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 905,669.76 905,669.76 578,830.02 905,669.76 0.00 0.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 2,186,293.76 2,186,293.76 1,859,454.02 2,186,293.76 0.00 0.0%

TOTAL, EXPENDITURES 2,186,293.76 2,186,293.76 1,859,454.02 2,186,293.76

Page 95 of 155




Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





Page 96 of 155


First InterimBond Interest and Redemption Fund


Form 51I




Page 97 of 155


2014-15 First InterimDebt Service Fund for Blended Component Units


Form 52I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.00 0.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.00 0.00


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%


Page 98 of 155




Form 52I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 0.00 0.00









a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00


c) Committed



d) Assigned

Other Assignments 9780 505,338.51 505,338.51 505,338.51 e) Unassigned/Unappropriated



Page 99 of 155




Form 52I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies

Secured Roll 8611 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 0.00 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 0.00 0.00 0.00 0.00


Debt Service

Bond Redemptions 7433 0.00 0.00 0.00 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.00 0.00 0.00 0.0%




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

Page 100 of 155




Form 52I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





Page 101 of 155


First InterimDebt Service Fund for Blended Component Units


Form 52I




Page 102 of 155


2014-15 First InterimAVERAGE DAILY ATTENDANCE 05 61564 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 12/2/2014 5:19 PM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

A. DISTRICT 1. Total District Regular ADA per EC 42238.05(b) 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) 2,988.67 2,988.67 2,936.05 2,984.32 (4.35) 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA per EC 42238.05(b) 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) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA per EC 42238.05(b) 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) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 2,988.67 2,988.67 2,936.05 2,984.32 (4.35) 0% 5. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 1.53 1.53 1.53 1.53 0.00 0% b. Special Education-Special Day Class 17.80 17.80 17.80 17.80 0.00 0% c. Special Education-NPS/LCI 2.63 2.63 2.63 2.63 0.00 0% d. Special Education Extended Year-NPS/LC 0.12 0.12 0.12 0.12 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 22.08 22.08 22.08 22.08 0.00 0% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 3,010.75 3,010.75 2,958.13 3,006.40 (4.35) 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Page 103 of 155



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

B. COUNTY OFFICE OF EDUCATION 1. County Program ADA a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0% b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0% e. Total, County Program ADA (Sum of Lines B1a through B1d) 0.00 0.00 0.00 0.00 0.00 0% 2. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, District Funded County Program ADA (Sum of Lines B2a through B2e) 0.00 0.00 0.00 0.00 0.00 0% 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1e and B2f) 0.00 0.00 0.00 0.00 0.00 0% 4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Page 104 of 155



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section 1. Total Charter School Regular ADA per EC 42238.05(b) 0.00 0.00 0.00 0.00 0.00 0% 2. Charter School County Program ADA a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0% b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0% e. Total, Charter School County Program ADA (Sum of Lines C2a through C2d) 0.00 0.00 0.00 0.00 0.00 0% 3. Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year-NPS/LC 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0% 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2e, and C3f) 0.00 0.00 0.00 0.00 0.00 0%

Page 105 of 155


First Interim2014-15 INTERIM REPORT

Cashflow Worksheet - Budget Year (1)05 61564 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 12/2/2014 5:19 PM

Beginning

Object

Balances(Ref. Only) July August September October November December January February

ACTUALS THROUGH THE MONTH OF(Enter Month Name):

A. BEGINNING CASH 4,398,283.00 3,231,418.00 2,861,780.00 2,938,614.00 2,307,396.00 1,239,013.00 5,083,655.00 3,380,670.00B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 1,056,064.00 1,056,064.00 1,955,209.00 1,056,064.00 899,145.00 422,426.00 156,480.00 Property Taxes 8020-8079 2,200,000.00 5,078,910.00 Miscellaneous Funds 8080-8099 3,916.00 (152,067.00) (67,585.00) (69,650.00) (69,650.00) (69,650.00) (69,650.00) Federal Revenue 8100-8299 2,046.00 157,445.00 199,627.00 16,172.00 250,000.00 Other State Revenue 8300-8599 335.00 20,750.00 200,131.00 111,737.00 119,739.00 Other Local Revenue 8600-8799 41,410.00 73,282.00 127,572.00 50,000.00 50,000.00 50,000.00 50,000.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 1,058,445.00 1,258,835.00 2,096,801.00 1,132,223.00 2,380,481.00 6,070,142.00 522,515.00 386,830.00C. DISBURSEMENTS Certificated Salaries 1000-1999 984,793.00 973,383.00 996,656.00 1,021,437.00 1,570,275.00 994,000.00 994,000.00 994,000.00 Classified Salaries 2000-2999 365,233.00 364,130.00 387,420.00 366,122.00 386,190.00 386,500.00 386,500.00 386,500.00 Employee Benefits 3000-3999 622,568.00 456,079.00 465,517.00 463,367.00 653,350.00 465,000.00 465,000.00 465,000.00 Books and Supplies 4000-4999 20,939.00 122,073.00 133,374.00 90,345.00 173,000.00 173,000.00 173,000.00 173,000.00 Services 5000-5999 114,060.00 208,316.00 209,747.00 203,725.00 207,000.00 207,000.00 207,000.00 207,000.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 72.00 28,360.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 2,107,593.00 2,124,053.00 2,221,074.00 2,144,996.00 2,989,815.00 2,225,500.00 2,225,500.00 2,225,500.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 641,018.00 420,995.00 123,443.00 Due From Other Funds 9310 10.00 232,073.00 Stores 9320 Prepaid Expenditures 9330 161,040.00 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 802,068.00 653,068.00 123,443.00 0.00 0.00 0.00 0.00 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 500,323.00 375,179.00 Due To Other Funds 9610 207,290.00 Current Loans 9640 Unearned Revenues 9650 57,637.00 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 500,323.00 640,106.00 0.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 (419,462.00) 482,618.00 77,664.00 381,555.00 (459,049.00) (177,918.00) TOTAL BALANCE SHEET ITEMS 0.00 (117,717.00) 495,580.00 201,107.00 381,555.00 (459,049.00) 0.00 0.00 (177,918.00)E. NET INCREASE/DECREASE (B - C + D) (1,166,865.00) (369,638.00) 76,834.00 (631,218.00) (1,068,383.00) 3,844,642.00 (1,702,985.00) (2,016,588.00)F. ENDING CASH (A + E) 3,231,418.00 2,861,780.00 2,938,614.00 2,307,396.00 1,239,013.00 5,083,655.00 3,380,670.00 1,364,082.00

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

Page 106 of 155




Form CASH


ObjectACTUALS THROUGH THE MONTH OF

(Enter Month Name):A. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTALLiabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

1,364,082.00 114,593.00 3,079,374.00 3,913,345.00

1,055,625.00 156,480.00 156,480.00 899,145.00 156,482.00 9,025,664.00 9,025,664.00

5,078,909.00 2,200,000.00 14,557,819.00 14,557,819.00

(129,614.00) (66,748.00) (66,748.00) (113,183.00) (870,629.00) (870,629.00)

250,000.00 220,566.00 1,095,856.00 1,095,855.73

119,739.00 229,601.00 802,032.00 802,032.54

50,000.00 50,000.00 650,000.00 50,000.00 82,848.00 1,325,112.00 1,325,112.08

0.00 0.00

0.00 0.00

976,011.00 5,218,641.00 3,059,471.00 1,085,962.00 689,497.00 0.00 25,935,854.00 25,935,854.35

994,000.00 994,000.00 994,000.00 994,000.00 12,504,544.00 12,504,543.55

386,500.00 386,500.00 386,500.00 386,500.00 4,574,595.00 4,574,594.98

465,000.00 465,000.00 465,000.00 465,000.00 172,873.00 6,088,754.00 6,088,754.61

173,000.00 173,000.00 173,000.00 173,000.00 133,940.00 1,884,671.00 1,884,671.88

207,000.00 207,000.00 207,000.00 207,000.00 373,645.00 2,765,493.00 2,765,492.87

41,671.00 41,671.00 41,671.10

28,360.00 560,840.00 (69,845.00) 547,787.00 547,787.06

161,698.00 161,698.00 161,697.43

0.00 0.00

2,225,500.00 2,253,860.00 2,225,500.00 2,786,340.00 813,982.00 0.00 28,569,213.00 28,569,213.48

20,000.00 20,000.00

1,185,456.00

232,083.00

0.00

161,040.00

727.00 727.00

0.00

0.00 0.00 0.00 0.00 0.00 20,727.00 1,599,306.00

875,502.00

207,290.00

0.00

57,637.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 1,140,429.00

114,592.00 0.00

0.00 0.00 0.00 114,592.00 0.00 20,727.00 458,877.00

(1,249,489.00) 2,964,781.00 833,971.00 (1,585,786.00) (124,485.00) 20,727.00 (2,174,482.00) (2,633,359.13)

114,593.00 3,079,374.00 3,913,345.00 2,327,559.00

2,223,801.00

Page 107 of 155




Form CASH


Beginning

Object

Balances(Ref. Only) July August September October November December January February

ACTUALS THROUGH THE MONTH OF(Enter Month Name):

A. BEGINNING CASH 2,327,559.00 980,985.00 397,836.00 381,561.00 (539,858.00) (480,208.00) 3,757,651.00 2,195,240.00B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 1,146,300.00 1,146,300.00 2,122,300.00 1,146,300.00 976,000.00 458,500.00 169,900.00 Property Taxes 8020-8079 2,200,000.00 5,078,910.00 Miscellaneous Funds 8080-8099 (52,238.00) (104,475.00) (69,650.00) (69,650.00) (69,650.00) (69,650.00) (69,650.00) Federal Revenue 8100-8299 211,526.00 Other State Revenue 8300-8599 112,073.00 119,739.00 Other Local Revenue 8600-8799 41,000.00 73,000.00 19,531.00 50,000.00 50,000.00 50,000.00 50,000.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 1,146,300.00 1,135,062.00 2,090,825.00 1,096,181.00 2,180,350.00 6,358,859.00 558,589.00 150,250.00C. DISBURSEMENTS Certificated Salaries 1000-1999 990,000.00 990,000.00 990,000.00 990,000.00 990,000.00 990,000.00 990,000.00 990,000.00 Classified Salaries 2000-2999 368,300.00 367,200.00 390,700.00 369,200.00 389,500.00 389,800.00 389,800.00 389,800.00 Employee Benefits 3000-3999 648,800.00 475,300.00 485,100.00 482,900.00 510,000.00 510,000.00 510,000.00 510,000.00 Books and Supplies 4000-4999 13,300.00 77,700.00 84,800.00 57,500.00 110,100.00 110,100.00 110,100.00 110,100.00 Services 5000-5999 107,200.00 195,800.00 197,200.00 191,500.00 194,600.00 194,600.00 194,600.00 194,600.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 32,800.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 (73,500.00) (73,500.00) (73,500.00) (73,500.00) (73,500.00) (73,500.00) (73,500.00) (73,500.00) TOTAL DISBURSEMENTS 2,054,100.00 2,032,500.00 2,107,100.00 2,017,600.00 2,120,700.00 2,121,000.00 2,121,000.00 2,121,000.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 375,208.00 314,289.00 Due From Other Funds 9310 69,845.00 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 445,053.00 314,289.00 0.00 0.00 0.00 0.00 0.00 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 722,129.00 Due To Other Funds 9610 161,698.00 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 883,827.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS 0.00 (438,774.00) 314,289.00 0.00 0.00 0.00 0.00 0.00 0.00E. NET INCREASE/DECREASE (B - C + D) (1,346,574.00) (583,149.00) (16,275.00) (921,419.00) 59,650.00 4,237,859.00 (1,562,411.00) (1,970,750.00)F. ENDING CASH (A + E) 980,985.00 397,836.00 381,561.00 (539,858.00) (480,208.00) 3,757,651.00 2,195,240.00 224,490.00


Page 108 of 155




Form CASH


ObjectACTUALS THROUGH THE MONTH OF

(Enter Month Name):A. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTALLiabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTALNonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

224,490.00 (608,171.00) 2,470,190.00 2,822,081.00

1,145,800.00 169,900.00 169,900.00 976,000.00 169,829.00 9,797,029.00 9,797,029.00

5,078,909.00 2,200,000.00 14,557,819.00 14,557,819.00

(118,987.00) (66,748.00) (66,748.00) (113,183.00) (870,629.00) (870,629.00)

211,526.00 211,526.00 211,526.00 846,104.00 846,104.00

119,739.00 250,351.00 601,902.00 601,902.00

50,000.00 50,000.00 50,000.00 50,000.00 82,848.00 616,379.00 616,379.00

0.00

0.00

1,288,339.00 5,232,061.00 2,472,891.00 1,124,343.00 714,554.00 0.00 25,548,604.00 25,548,604.00

990,000.00 990,000.00 990,000.00 981,550.00 11,871,550.00 11,871,550.00

389,800.00 389,800.00 389,800.00 389,842.00 4,613,542.00 4,613,542.00

510,000.00 510,000.00 510,000.00 510,000.00 173,073.00 6,345,173.00 6,345,173.00

110,100.00 110,100.00 110,100.00 110,100.00 84,797.00 1,198,897.00 1,198,897.00

194,600.00 194,600.00 194,600.00 194,600.00 351,278.00 2,599,778.00 2,599,778.00

41,671.00 41,671.00 41,671.00

32,700.00 647,132.00 (52,231.00) 660,401.00 712,632.00

0.00 (52,231.00)

(73,500.00) (73,500.00) (73,500.00) (74,000.00) (882,500.00) (882,500.00)

2,121,000.00 2,153,700.00 2,121,000.00 2,759,224.00 598,588.00 0.00 26,448,512.00 26,448,512.00

20,000.00 20,000.00

689,497.00

69,845.00

0.00

0.00

727.00 727.00

0.00

0.00 0.00 0.00 0.00 0.00 20,727.00 780,069.00

722,129.00

161,698.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 883,827.00

0.00

0.00 0.00 0.00 0.00 0.00 20,727.00 (103,758.00)

(832,661.00) 3,078,361.00 351,891.00 (1,634,881.00) 115,966.00 20,727.00 (1,003,666.00) (899,908.00)

(608,171.00) 2,470,190.00 2,822,081.00 1,187,200.00

1,323,893.00

Page 109 of 155


First InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-1505 61564 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev 05/21/2014) Page 1 of 3 Printed: 12/2/2014 5:20 PM

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using thestate-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)

Signed: Date:District Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized specialmeeting of the governing board.

To the County Superintendent of Schools:This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131)

Meeting Date: December 09, 2014 Signed:President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

POSITIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

X QUALIFIED CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Douglas Crancer Telephone: 209-754-2332

Title: Financial Consultant E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Reviewform (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification,and should be carefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years hasnot changed by more than two percent since budget adoption. X

Page 110 of 155




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since budgetadoption.

X

3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the currentand two subsequent fiscal years is consistent with historical ratios. X

4 Local Control FundingFormula (LCFF)

Projected LCFF for any of the current or two subsequent fiscal yearshas not changed by more than two percent since budget adoption. X

5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since budget adoption.

X

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since budget adoption.

X

7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the DeferredMaintenance program under the Local Control Funding Formula. Thissection has been inactivated.

7b Ongoing and MajorMaintenance Account

If applicable, changes occurring since budget adoption meet therequired contribution to the ongoing and major maintenance account(i.e., restricted maintenance account).

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

10 Reserves Available reserves (e.g., reserve for economic uncertainties,unassigned/unappropriated amounts) meet minimum requirementsfor the current and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) occurred since budgetadoption that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures funded with one-timerevenues that have changed since budget adoption by more than fivepercent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel taxes, forestreserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since budget adoption by more than $20,000 and more than5% for any of the current or two subsequent fiscal years?

X

Page 111 of 155




Form CI


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

agreements? X

• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2013-14) annualpayment?

X

• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (OPEB)? X

• If yes, have there been changes since budget adoption in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the district operate any self-insurance programs (e.g., workers'compensation)? X

• If yes, have there been changes since budget adoption in self-insurance liabilities? n/a

S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations stillunsettled for:• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X• Management/supervisor/confidential? (Section S8C, Line 1b) n/a

S8 Labor Agreement BudgetRevisions

For negotiations settled since budget adoption, per GovernmentCode Section 3547.5(c), are budget revisions still needed to meet thecosts of the collective bargaining agreement(s) for:

• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a

S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the current

fiscal year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thecurrent or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X

Page 112 of 155


First Interim2014-15 Projected Year TotalsIndirect Cost Rate Worksheet

05 61564 0000000Form ICR

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 12/2/2014 5:20 PM

Part I - General Administrative Share of Plant Services Costs

California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 757,902.96

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 21,599,088.76 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 3.51%

Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00

Page 113 of 155



05 61564 0000000Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs

1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 1,207,678.35

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 0.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

30,000.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 88,999.66 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 1,326,678.01 9. Carry-Forward Adjustment (Part IV, Line F) (243,371.67) 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 1,083,306.34

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 17,365,845.72

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 3,346,044.26

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 2,486,175.23

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 160,057.92

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 9,284.12

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 383,500.83 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 2,446,603.24

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 739,322.69

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 1,203,472.38

17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 28,140,306.39

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 4.71%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2015-16 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 3.85%

Page 114 of 155



05 61564 0000000Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 1,326,678.01

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year (202,202.47)

2. Carry-forward adjustment amount deferred from prior year(s), if any (146,557.91)

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (4.34%) times Part III, Line B18); zero if negative 0.00

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (4.34%) times Part III, Line B18) or (the highest rate used to recover costs from any program (4.34%) times Part III, Line B18); zero if positive (243,371.67)

D. Preliminary carry-forward adjustment (Line C1 or C2) (243,371.67)

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: 3.85%

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment ($-121,685.84) is applied to the current year calculation and the remainder ($-121,685.83) is deferred to one or more future years: 4.28%

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment ($-81,123.89) is applied to the current year calculation and the remainder ($-162,247.78) is deferred to one or more future years: 4.43%

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) (243,371.67)

Page 115 of 155


First Interim2014-15 Projected Year Totals

Exhibit A: Indirect Cost Rates Charged to Programs05 61564 0000000

Form ICR


Approved indirect cost rate: 4.34%Highest rate used in any program: 4.34%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 802,921.33 34,846.78 4.34%01 3550 30,714.00 1,332.00 4.34%01 4035 148,940.99 6,464.04 4.34%01 4126 55,239.22 2,397.38 4.34%12 6105 405,858.19 17,614.24 4.34%13 5310 1,203,472.38 52,230.70 4.34%

Page 116 of 155



Multiyear ProjectionsUnrestricted

05 61564 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: mypi (Rev 02/25/2014) Page 1 Printed: 12/2/2014 5:21 PM

DescriptionObjectCodes


(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2015-16Projection

(C)

%Change

(Cols. E-C/C)(D)

2016-17Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 22,712,854.00 3.40% 23,484,219.00 2.89% 24,163,930.00 2. Federal Revenues 8100-8299 0.00 0.00% 0.00% 3. Other State Revenues 8300-8599 702,397.54 -28.49% 502,267.00 0.00% 502,267.00 4. Other Local Revenues 8600-8799 998,874.54 -69.10% 308,700.00 0.00% 308,700.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 (2,739,299.85) 45.41% (3,983,323.00) 2.59% (4,086,323.00)

6. Total (Sum lines A1 thru A5c) 21,674,826.23 -6.29% 20,311,863.00 2.84% 20,888,574.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 10,847,551.04 10,248,393.04

b. Step & Column Adjustment 203,800.00 204,000.00

c. Cost-of-Living Adjustment

d. Other Adjustments (802,958.00) (150,000.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 10,847,551.04 -5.52% 10,248,393.04 0.53% 10,302,393.04

2. Classified Salaries

a. Base Salaries 3,295,875.92 3,319,675.92



d. Other Adjustments (27,000.00)

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 3,295,875.92 0.72% 3,319,675.92 1.54% 3,370,675.92

3. Employee Benefits 3000-3999 5,007,857.56 4.32% 5,224,288.00 2.25% 5,341,780.00

4. Books and Supplies 4000-4999 1,033,457.30 -8.89% 941,620.00 0.00% 941,620.00

5. Services and Other Operating Expenditures 5000-5999 1,789,183.01 -2.46% 1,745,087.00 0.00% 1,745,087.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00%

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 607,632.00 15.63% 702,632.00 0.00% 702,632.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (114,885.14) -23.90% (87,425.00) 0.00% (87,425.00) 9. Other Financing Uses a. Transfers Out 7600-7629 161,697.43 -100.00% 0.00%

b. Other Uses 7630-7699 0.00 0.00% 0.00%

10. Other Adjustments (Explain in Section F below) (882,500.00) (882,500.00)

11. Total (Sum lines B1 thru B10) 22,628,369.12 -6.26% 21,211,770.96 1.05% 21,434,262.96

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (953,542.89) (899,907.96) (545,688.96)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 2,932,440.29 1,978,897.40 1,078,989.44

2. Ending Fund Balance (Sum lines C and D1) 1,978,897.40 1,078,989.44 533,300.48

3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 20,000.00 20,000.00 20,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 173,300.00 173,300.00 173,300.00 e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 858,000.00 794,000.00 340,000.48

2. Unassigned/Unappropriated 9790 927,597.40 91,689.44 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 1,978,897.40 1,078,989.44 533,300.48

Page 117 of 155



Multiyear ProjectionsUnrestricted

05 61564 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2015-16Projection

(C)

%Change

(Cols. E-C/C)(D)

2016-17Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 858,000.00 794,000.00 340,000.48

c. Unassigned/Unappropriated 9790 927,597.40 91,689.44 0.00

(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)

2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00

b. Reserve for Economic Uncertainties 9789 0.00

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 1,785,597.40 885,689.44 340,000.48

F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Based on 2014-15 enrollment and past enrollment trends, the District anticipates enrollment to decline by approximately 2.0% each fiscal year. The Local Control Funding Formula is estimatedto be adjusted per Department of Finance's estimates of COLA and funding percentages towards the District's LCFF target. State revenue is estimated to decrease from 2014-15 since theprojection removes one-time mandated cost funds budgeted in 2014-15. Local revenue is estimated to decrease from 2014-15 since the County Office of Education is no longer contributingtowards the ROP program. Salary change from 2014-15 encompasses step increases of approximately 2.2%, "Phase 1" reductions, and removing expenditures associated with one-time funds.In aition, three additional teaching positions have been removed for the 2016-17 fiscal year. Adjustments to benefits reflect the effects of salary changes noted above, as well as, the increase tocertificated H&W contribution, expected increases to employer pension costs, and the discontinuance of PARS payments beginning 2016-17. Decrease of supplies & services from 2014-15 isprimarily due to removing one-time expenditures. Increase of other outgo relates to budgeting the full debt service payments for the District's Certification of Participation debt servicepayments. Amount may be reduced in the event the District receives developer fees. Decrease of indirect costs relates to collecting less overhead costs due to an estimated reduction ofrestricted expenditures. Reduction of transfers-out from 2014-15 relates to eliminating the state preschool program and corresponding general fund contribution, as well as, a deferredmaintenance contribution. Increase of contributions to restricted programs primarily is due to removing the one-time contribution of ROP funds ($1.1 million) to the unrestricted general fund.Phase II expenditure reductions in the amount of $882,500 for 2015-16 & 2016-17 have been included in the multi-year projection. Therefore, based on current projections, additionalreductions in the amount of approximately $464,000 must be identified for 2016-17 in order for the District to maintain its minimum state reserve percentage of 3% for 2016-17.

Based on 2014-15 enrollment and past enrollment trends, the District anticipates enrollment to decline by approximately 2.0% each fiscal year. The Local Control Funding Formula is estimatedto be adjusted per Department of Finance's estimates of COLA and funding percentages towards the District's LCFF target. State revenue is estimated to decrease from 2014-15 since theprojection removes one-time mandated cost funds budgeted in 2014-15. Local revenue is estimated to decrease from 2014-15 since the County Office of Education is no longer contributingtowards the ROP program. Salary change from 2014-15 encompasses step increases of approximately 2.2%, "Phase 1" reductions, and removing expenditures associated with one-time funds.In aition, three additional teaching positions have been removed for the 2016-17 fiscal year. Adjustments to benefits reflect the effects of salary changes noted above, as well as, the increase tocertificated H&W contribution, expected increases to employer pension costs, and the discontinuance of PARS payments beginning 2016-17. Decrease of supplies & services from 2014-15 isprimarily due to removing one-time expenditures. Increase of other outgo relates to budgeting the full debt service payments for the District's Certification of Participation debt servicepayments. Amount may be reduced in the event the District receives developer fees. Decrease of indirect costs relates to collecting less overhead costs due to an estimated reduction ofrestricted expenditures. Reduction of transfers-out from 2014-15 relates to eliminating the state preschool program and corresponding general fund contribution, as well as, a deferredmaintenance contribution. Increase of contributions to restricted programs primarily is due to removing the one-time contribution of ROP funds ($1.1 million) to the unrestricted general fund.Phase II expenditure reductions in the amount of $882,500 for 2015-16 & 2016-17 have been included in the multi-year projection. Therefore, based on current projections, additionalreductions in the amount of approximately $464,000 must be identified for 2016-17 in order for the District to maintain its minimum state reserve percentage of 3% for 2016-17.

Page 118 of 155



Multiyear ProjectionsRestricted

05 61564 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2015-16Projection

(C)

%Change

(Cols. E-C/C)(D)

2016-17Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00% 2. Federal Revenues 8100-8299 1,095,855.73 -22.79% 846,104.00 0.00% 846,104.00 3. Other State Revenues 8300-8599 99,635.00 0.00% 99,635.00 0.00% 99,635.00 4. Other Local Revenues 8600-8799 326,237.54 -5.69% 307,679.00 0.00% 307,679.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 2,739,299.85 45.41% 3,983,323.00 2.59% 4,086,323.00

6. Total (Sum lines A1 thru A5c) 4,261,028.12 22.90% 5,236,741.00 1.97% 5,339,741.00



a. Base Salaries 1,656,992.51 1,623,156.51






a. Base Salaries 1,278,719.06 1,293,867.06






4. Books and Supplies 4000-4999 851,214.58 -69.78% 257,277.00 0.00% 257,277.00

5. Services and Other Operating Expenditures 5000-5999 976,309.86 -12.46% 854,691.00 0.00% 854,691.00

6. Capital Outlay 6000-6999 41,671.10 0.00% 41,671.00 0.00% 41,671.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 45,040.20 -21.86% 35,194.00 0.00% 35,194.00 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00%

b. Other Uses 7630-7699 0.00 0.00% 0.00%

10. Other Adjustments (Explain in Section F below)



(Line A6 minus line B11) (1,679,816.24) (0.57) 0.43

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 1,924,720.10 244,903.86 244,903.29

2. Ending Fund Balance (Sum lines C and D1) 244,903.86 244,903.29 244,903.72 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 0.00

b. Restricted 9740 244,903.87 244,903.29 244,903.72 c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 (0.01) 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 244,903.86 244,903.29 244,903.72

Page 119 of 155



Multiyear ProjectionsRestricted

05 61564 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2015-16Projection

(C)

%Change

(Cols. E-C/C)(D)

2016-17Projection

(E)

E. AVAILABLE RESERVES

1. General Fund a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Restricted federal revenue is estimated to decrease from 2014-15 since the projection removes one-time federal funds budgeted in 2014-15. Restricted programs receiving contributions have beenadjusted for step increases and pension cost increases; self funded programs will make adjustments as necessary. Decrease of supplies & services from 2014-15 is primarily due to removing one-time expenditures. Decrease of indirect costs relates to collecting less overhead costs due to an estimated reduction of restricted expenditures. Increase of contributions to restricted programsprimarily is due to removing the one-time contribution of ROP funds ($1.1 million) to the unrestricted general fund.

Restricted federal revenue is estimated to decrease from 2014-15 since the projection removes one-time federal funds budgeted in 2014-15. Restricted programs receiving contributions have beenadjusted for step increases and pension cost increases; self funded programs will make adjustments as necessary. Decrease of supplies & services from 2014-15 is primarily due to removing one-time expenditures. Decrease of indirect costs relates to collecting less overhead costs due to an estimated reduction of restricted expenditures. Increase of contributions to restricted programsprimarily is due to removing the one-time contribution of ROP funds ($1.1 million) to the unrestricted general fund.

Page 120 of 155



Multiyear ProjectionsUnrestricted/Restricted

05 61564 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2015-16Projection

(C)

%Change

(Cols. E-C/C)(D)

2016-17Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 22,712,854.00 3.40% 23,484,219.00 2.89% 24,163,930.00 2. Federal Revenues 8100-8299 1,095,855.73 -22.79% 846,104.00 0.00% 846,104.00 3. Other State Revenues 8300-8599 802,032.54 -24.95% 601,902.00 0.00% 601,902.00 4. Other Local Revenues 8600-8799 1,325,112.08 -53.48% 616,379.00 0.00% 616,379.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 25,935,854.35 -1.49% 25,548,604.00 2.66% 26,228,315.00



a. Base Salaries 12,504,543.55 11,871,549.55


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (866,350.00) (150,000.00)



a. Base Salaries 4,574,594.98 4,613,542.98


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (37,610.00) 0.00



4. Books and Supplies 4000-4999 1,884,671.88 -36.39% 1,198,897.00 0.00% 1,198,897.00

5. Services and Other Operating Expenditures 5000-5999 2,765,492.87 -5.99% 2,599,778.00 0.00% 2,599,778.00

6. Capital Outlay 6000-6999 41,671.10 0.00% 41,671.00 0.00% 41,671.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 (69,844.94) -25.22% (52,231.00) 0.00% (52,231.00) 9. Other Financing Uses a. Transfers Out 7600-7629 161,697.43 -100.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (882,500.00) (882,500.00)



(Line A6 minus line B11) (2,633,359.13) (899,908.53) (545,688.53)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 4,857,160.39 2,223,801.26 1,323,892.73 2. Ending Fund Balance (Sum lines C and D1) 2,223,801.26 1,323,892.73 778,204.20 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 20,000.00 20,000.00 20,000.00

b. Restricted 9740 244,903.87 244,903.29 244,903.72

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 173,300.00 173,300.00 173,300.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 858,000.00 794,000.00 340,000.48

2. Unassigned/Unappropriated 9790 927,597.39 91,689.44 0.00 f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 2,223,801.26 1,323,892.73 778,204.20

Page 121 of 155



Multiyear ProjectionsUnrestricted/Restricted

05 61564 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2015-16Projection

(C)

%Change

(Cols. E-C/C)(D)

2016-17Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)

1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 858,000.00 794,000.00 340,000.48

c. Unassigned/Unappropriated 9790 927,597.40 91,689.44 0.00

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (0.01) 0.00 0.00

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2b) 1,785,597.39 885,689.44 340,000.48

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 6.25% 3.35% 1.27%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? Yes

b. If you are the SELPA AU and are excluding special

education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form AI, Estimated P-2 ADA column, lines A4, C1, and C2e; enter projections) 2,936.05 2,866.61 2,820.13

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 28,569,213.48 26,448,512.53 26,774,003.53

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 28,569,213.48 26,448,512.53 26,774,003.53

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 10 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 857,076.40 793,455.38 803,220.11

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00

g. Reserve Standard (Greater of Line F3e or F3f) 857,076.40 793,455.38 803,220.11

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES NO

Page 122 of 155



No Child Left Behind Maintenance of Effort Expenditures05 61564 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ncmoe (Rev 04/08/2014) Page 1 Printed: 12/2/2014 5:21 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2014-15Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 28,569,213.48

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 1,127,613.88

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 9,284.12

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 41,671.10

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 475,089.00

4. Other Transfers Out All 9200 7200-7299 72.00

5. Interfund Transfers Out All 9300 7600-7629 161,697.43

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 774,903.14

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 1,462,716.79

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 66,673.08

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines B and C10, plus lines D1 and D2) 26,045,555.89

F. Charter school expenditure adjustments (From Section IV) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 26,045,555.89

Page 123 of 155




Form NCMOE


Section II - Expenditures Per ADA

2014-15Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form AI, Column C, sum of lines A4, C1, and C2e)*

2,936.05

B. Charter school ADA adjustments (From Section IV) 0.00

C. Adjusted total ADA (Lines A plus B) 2,936.05

D. Expenditures per ADA (Line I.G divided by Line II.C) 8,870.95

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures extracted from prior yearUnaudited Actuals MOE calculation). (Note: If the prior year MOE was notmet, in its final determination, CDE will adjust the prior year base to 90percent of the preceding prior year amount rather than the actual prior yearexpenditure amount.) 24,543,562.82 8,213.991. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section V) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 24,543,562.82 8,213.99

B. Required effort (Line A.2 times 90%) 22,089,206.54 7,392.59

C. Current year expenditures (Line I.G and Line II.D) 26,045,555.89 8,870.95

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2016-17 maybe reduced by the lower of the two percentages) 0.00% 0.00%

*Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.

Page 124 of 155




Form NCMOE


SECTION IV - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line B)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

SECTION V - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00

Page 125 of 155



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

05 61564 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: siai (Rev 04/10/2013) Page 1 of 2 Printed: 12/2/2014 5:21 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01I GENERAL FUND Expenditure Detail 0.00 (1,200.00) 0.00 (69,844.94) Other Sources/Uses Detail 0.00 161,697.43 Fund Reconciliation09I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10I SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11I ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12I CHILD DEVELOPMENT FUND Expenditure Detail 400.00 0.00 17,614.24 0.00 Other Sources/Uses Detail 134,897.43 0.00 Fund Reconciliation13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 800.00 0.00 52,230.70 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14I DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 26,800.00 0.00 Fund Reconciliation15I PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21I BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25I CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35I COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51I BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53I TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56I DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57I FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61I CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

Page 126 of 155



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

05 61564 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: siai (Rev 04/10/2013) Page 2 of 2 Printed: 12/2/2014 5:21 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62I CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63I OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66I WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67I SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71I RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73I FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76I WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95I STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 1,200.00 (1,200.00) 69,844.94 (69,844.94) 161,697.43 161,697.43

Page 127 of 155



School District Criteria and Standards Review05 61564 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: csi (Rev 06/17/2014) Page 1 of 26 Printed: 12/2/2014 5:22 PM

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 interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more thantwo percent since budget adoption.

District's ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. First Interim Projected Year Totals data should be entered forall fiscal years.

LCFF Revenue (Funded) ADABudget Adoption First Interim

Budget Projected Year Totals

(Form 01CS, Item 4A1,

Fiscal Year Step 1A) Percent Change Status

Current Year (2014-15) 3,010.75 3,006.40 -0.1% Met

1st Subsequent Year (2015-16) 2,909.96 2,958.13 1.7% Met

2nd Subsequent Year (2016-17) 2,837.12 2,888.69 1.8% Met

1B. 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 changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:

(required if NOT met)

Page 128 of 155




Form 01CSI


2. CRITERION: Enrollment

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincebudget adoption.

District's Enrollment Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.

Enrollment

Budget Adoption First Interim

Fiscal Year (Form 01CS, Item 3B) CBEDS/Projected Percent Change Status

Current Year (2014-15) 3,012 3,078 2.2% Not Met

1st Subsequent Year (2015-16) 2,936 3,005 2.4% Not Met

2nd Subsequent Year (2016-17) 2,830 2,956 4.5% Not Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD NOT MET - Enrollment projections have changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Providereasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting enrollment, and what changes will be made to improve theaccuracy of projections in this area.

Explanation:


Enrollment projection is based on actual 2014-15 enrollment data and enrollment projections for subsequent years is based on a weighted averagechange over a three year period.

Page 129 of 155




Form 01CSI


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequentfiscal 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: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years.

P-2 ADA

Unaudited Actuals Enrollment

(Form A, Lines 3, 6, and 25) CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4, C1, and C2e) (Form 01CS, Item 2A) of ADA to Enrollment

Third Prior Year (2011-12) 3,143 3,302 95.2%

Second Prior Year (2012-13) 3,046 3,188 95.5%

First Prior Year (2013-14) 2,997 3,136 95.6%

Historical Average Ratio: 95.4%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 95.9%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: If Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. All other data areextracted.

Estimated P-2 ADA Enrollment

(Form AI, Lines A4, C1, and C2e) CBEDS/Projected

Fiscal Year (Form MYPI, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Current Year (2014-15) 2,936 3,078 95.4% Met

1st Subsequent Year (2015-16) 2,867 3,005 95.4% Met

2nd Subsequent Year (2016-17) 2,820 2,956 95.4% Met

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


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

Explanation:


Page 130 of 155




Form 01CSI


4. CRITERION: LCFF Revenue

STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percentsince budget adoption.

District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0%

4A. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for the twosubsequent years.

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)


Fiscal Year (Form 01CS, Item 4B) Projected Year Totals Percent Change Status

Current Year (2014-15) 23,414,107.00 23,583,483.00 0.7% Met1st Subsequent Year (2015-16) 24,197,447.00 24,354,848.00 0.7% Met2nd Subsequent Year (2016-17) 24,436,716.00 25,034,559.00 2.4% Not Met

4B. Comparison of District LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected LCFF revenue has changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Providereasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


2016-17 variance is primarily due to including the K-3 GSA component of the District's LCFF.

Page 131 of 155




Form 01CSI


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent 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 revenuesthat 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

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2011-12) 15,043,717.32 17,161,474.17 87.7%

Second Prior Year (2012-13) 15,560,049.73 17,680,775.53 88.0%

First Prior Year (2013-14) 17,552,488.15 20,628,110.15 85.1%

Historical Average Ratio: 86.9%

Current Year 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

District's Reserve Standard Percentage(Criterion 10B, Line 4) 3.0% 3.0% 3.0%

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

greater of 3% or the district's reservestandard percentage): 83.9% to 89.9% 83.9% to 89.9% 83.9% to 89.9%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for CurrentYear are extracted.

Projected Year Totals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) of Unrestricted Salaries and BenefitsFiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Current Year (2014-15) 19,151,284.52 22,466,671.69 85.2% Met

1st Subsequent Year (2015-16) 18,792,356.96 21,211,770.96 88.6% Met

2nd Subsequent Year (2016-17) 19,014,848.96 21,434,262.96 88.7% Met

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


1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years.

Explanation:


2016-17 variance is primarily due to not incorporating "Phase II" reductions as salary & benefit reductions. Upon the Board approving the "Phase II"reductions, the Second Interim will quantify the reductions in appropriate expenditure categ

Page 132 of 155




Form 01CSI


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budgetadoption.

Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

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


Budget Projected Year Totals Change Is OutsideObject Range / Fiscal Year (Form 01CS, Item 6B) (Fund 01) (Form MYPI) Percent Change Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)

Current Year (2014-15) 743,451.75 1,095,855.73 47.4% Yes

1st Subsequent Year (2015-16) 746,451.75 846,104.00 13.4% Yes

2nd Subsequent Year (2016-17) 738,451.75 846,104.00 14.6% Yes

Explanation:(required if Yes)

Amount is outside tolerable range due to funds carried over from 2013-14 & preliminary amounts obtained by CDE.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)

Current Year (2014-15) 601,901.54 802,032.54 33.2% Yes

1st Subsequent Year (2015-16) 606,347.41 601,902.00 -0.7% No

2nd Subsequent Year (2016-17) 606,770.83 601,902.00 -0.8% No


Amount is outside tolerable range due to funds carried over from 2013-14.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)

Current Year (2014-15) 1,225,914.89 1,325,112.08 8.1% Yes

1st Subsequent Year (2015-16) 535,740.35 616,379.00 15.1% Yes

2nd Subsequent Year (2016-17) 535,740.35 616,379.00 15.1% Yes


Amount is outside tolerable range due to funds carried over from 2013-14 & revised current year revenue.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)

Current Year (2014-15) 1,483,035.99 1,884,671.88 27.1% Yes

1st Subsequent Year (2015-16) 1,231,565.03 1,198,897.00 -2.7% No

2nd Subsequent Year (2016-17) 1,220,271.34 1,198,897.00 -1.8% No



Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)

Current Year (2014-15) 2,041,225.05 2,765,492.87 35.5% Yes

1st Subsequent Year (2015-16) 1,996,937.45 2,599,778.00 30.2% Yes

2nd Subsequent Year (2016-17) 2,006,902.71 2,599,778.00 29.5% Yes


Amount is outside tolerable range due to funds carried over from 2013-14 & revised 2014-15 on-going amounts.

Page 133 of 155




Form 01CSI


6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

Budget Adoption First InterimObject Range / Fiscal Year Budget Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2014-15) 2,571,268.18 3,223,000.35 25.3% Not Met1st Subsequent Year (2015-16) 1,888,539.51 2,064,385.00 9.3% Not Met2nd Subsequent Year (2016-17) 1,880,962.93 2,064,385.00 9.8% Not Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2014-15) 3,524,261.04 4,650,164.75 31.9% Not Met1st Subsequent Year (2015-16) 3,228,502.48 3,798,675.00 17.7% Not Met2nd Subsequent Year (2016-17) 3,227,174.05 3,798,675.00 17.7% Not Met

6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.

1a. STANDARD NOT MET - One or more projected operating revenue have changed since budget adoption by more than the standard in one or more of the current year or twosubsequent 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 theprojected 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 6A

if NOT met)

Amount is outside tolerable range due to funds carried over from 2013-14 & preliminary amounts obtained by CDE.

Explanation:Other State Revenue

(linked from 6A if NOT met)


Explanation:Other Local Revenue


Amount is outside tolerable range due to funds carried over from 2013-14 & revised current year revenue.

1b. STANDARD NOT MET - One or more total operating expenditures have changed since budget adoption by more than the standard in one or more of the current year or twosubsequent 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 theprojected operating revenues 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


Amount is outside tolerable range due to funds carried over from 2013-14 & revised 2014-15 on-going amounts.

Page 134 of 155




Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as requiredpursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normallife 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 as modified by Section 17070.766 and amendedby SB 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account(OMMA/RMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter Budget Adoption data into lines 1 and 2. All other data are extracted.

Budget Adoption First Interim Contribution1% Required Projected Year Totals

Minimum Contribution (Fund 01, Resource 8150,(Form 01CS, Item 7, Line 2c) Objects 8900-8999) Status

1. OMMA/RMA Contribution 275,020.00 658,716.34 Met

2. Budget Adoption Contribution (information only) 658,716.34(Form 01CS, Criterion 7, Line 2c)

If status is not met, enter an X in the box that best describes why the minimum required contribution was not made

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)

Page 135 of 155




Form 01CSI


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties andthe Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund forOther Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances 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.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.


District's Available Reserve Percentages (Criterion 10C, Line 9) 6.3% 3.4% 1.3%

District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 2.1% 1.1% 0.4%

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.

Projected Year Totals

Net Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status

Current Year (2014-15) (953,542.89) 22,628,369.12 4.2% Not Met

1st Subsequent Year (2015-16) (899,907.96) 21,211,770.96 4.2% Not Met

2nd Subsequent Year (2016-17) (545,688.96) 21,434,262.96 2.5% Not Met

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits areeliminated or are balanced within the standard.

Explanation:


District is in the process of working with budget advisory committee & union groups to address deficit spending projections.

Page 136 of 155




Form 01CSI


9. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund Balance

General Fund

Projected Year Totals

Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status

Current Year (2014-15) 2,223,801.26 Met

1st Subsequent Year (2015-16) 1,323,892.73 Met

2nd Subsequent Year (2016-17) 778,204.20 Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard


1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:


B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash BalanceGeneral Fund

Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2014-15) 2,327,559.00 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard


1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation:(required if NOT met)

Page 137 of 155




Form 01CSI


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied to total expenditures and other financing uses³:

Percentage Level District ADA 5% or $64,000 (greater of) 0 to 3004% or $64,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ 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.


District Estimated P-2 ADA (Criterion 3, Item 3B) 2,936 2,867 2,820

District's Reserve Standard Percentage Level: 3% 3% 3%

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

DATA ENTRY: For SELPA AUs, if Form MYPI 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, enterdata for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

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

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? Yes2. If you are the SELPA AU and are excluding special education pass-through funds:

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

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 28,569,213.48 26,448,512.53 26,774,003.53

2. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 28,569,213.48 26,448,512.53 26,774,003.53

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 857,076.40 793,455.38 803,220.11

6. Reserve Standard - by Amount

($64,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 857,076.40 793,455.38 803,220.11

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Form 01CSI


10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Current Year

Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(Unrestricted resources 0000-1999 except Line 4) (2014-15) (2015-16) (2016-17)1. General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYPI, Line E1b) 858,000.00 794,000.00 340,000.48

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 927,597.40 91,689.44 0.004. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) (0.01) 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYPI, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00

8. District's Available Reserve Amount

(Lines C1 thru C7) 1,785,597.39 885,689.44 340,000.489. District's Available Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 6.25% 3.35% 1.27%District's Reserve Standard

(Section 10B, Line 7): 857,076.40 793,455.38 803,220.11

Status: Met Met Not Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD NOT MET - Available reserves are below the standard in one or more of the current year or two subsequent fiscal years. Provide reasons for reserves falling below thestandard and what plans and actions are anticipated to increase reserves to, or above, the standard.

Explanation:


The District is working with the Budget Advisory Committee & union groups to address the deficit spending trend.

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Form 01CSI


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that have occurred since budget adoption that may impact the budget? No

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

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that havechanged since budget adoption by more than five percent? Yes

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:

District is using one-time revenues toward the District's on-going deficit.

S3. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?

(Refer to Education Code Section 42603) No

1b. If Yes, identify the interfund borrowings:

S4. Contingent Revenues

1a. Does your district have projected revenues for the current fiscal 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

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

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Form 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption.

Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget.

District's Contributions and Transfers Standard:-5.0% to +5.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. EnterFirst Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;all other data will be calculated.

Budget Adoption First Interim PercentDescription / Fiscal Year (Form 01CS, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted General Fund(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2014-15) (3,675,973.97) (3,875,133.99) 5.4% 199,160.02 Not Met1st Subsequent Year (2015-16) (3,627,859.25) (3,983,323.00) 9.8% 355,463.75 Not Met2nd Subsequent Year (2016-17) (3,641,628.35) (4,086,323.00) 12.2% 444,694.65 Not Met

1b. Transfers In, General Fund *Current Year (2014-15) 0.00 0.00 0.0% 0.00 Met1st Subsequent Year (2015-16) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2016-17) 0.00 0.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *Current Year (2014-15) 143,444.27 161,697.43 12.7% 18,253.16 Met1st Subsequent Year (2015-16) 167,138.66 0.00 -100.0% (167,138.66) Not Met2nd Subsequent Year (2016-17) 167,444.27 0.00 -100.0% (167,444.27) Not Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since budget adoption that may impact thegeneral fund operational budget? Yes

* 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.

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed since budget adoption by more than the standard for anyof the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-time in nature.Explain the district's plan, with timeframes, for reducing or eliminating the contribution.


Contributions have been increased since budget adoption to account for increases in estimated special education costs.

1b. MET - Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.


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Form 01CSI


1c. NOT MET - The projected transfers out of the general fund have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years.Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminatingthe transfers.


The District approved discontinuing the child development program, which eliminated the need for the District to make a contribution.

1d. YES - Capital project cost overruns have occurred since budget adoption that may impact the general fund operational budget. Identify each project, including a description of theproject, estimated completion date, original project budget, original source of funding, and estimated cost overrun, identifying the source of funds that will be used to cover the costoverrun.

Project Information: In the event the performing arts building costs the guaranteed maximum price, approximately $173,000 has been reserved in the general fund

(required if YES)

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Form 01CSI


S6. Long-term Commitments

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

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.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: If Budget Adoption data exist (Form 01CS, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1a and 1b, and enterall other data, as applicable.

1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2014

Capital LeasesCertificates of Participation 22 Fund 01 and Fund 25 (when available) Fund 01 & Fund 25 (when available) 5,677,783General Obligation Bonds 26 County Taxes County Taxes 24,427,089Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (do not include OPEB):

Lighting Retrofit L/P 7 Fund 01 Fund 01 318,681

TOTAL: 30,423,553

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16) (2016-17)

Annual Payment Annual Payment Annual Payment Annual PaymentType of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 56,720 56,720 56,720 56,720Certificates of Participation 513,069 509,419 507,069 509,569General Obligation Bonds 2,186,294 2,293,769 2,402,331 2,500,119Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (continued):

Lighting Retrofit L/P 56,720 56,720 56,720 56,720

Total Annual Payments: 2,812,803 2,916,628 3,022,840 3,123,128Has total annual payment increased over prior year (2013-14)? Yes Yes Yes

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Form 01CSI


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(Required if Yes

to increase in totalannual payments)

Increase primarily relates to General Obligation Bonds, which do not affect general operating funds.

S6C. 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.

Explanation:(Required if Yes)

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Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

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

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4.

1. a. Does your district provide postemployment benefits

other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities?

Yes

c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions?

Yes

Budget Adoption2. OPEB Liabilities (Form 01CS, Item S7A) First Interim

a. OPEB actuarial accrued liability (AAL) 6,791,331.00 8,044,118.00b. OPEB unfunded actuarial accrued liability (UAAL) 6,791,331.00 8,044,118.00

c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? Actuarial Actuarial

d. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jul 01, 2011 Jul 01, 2013

3. OPEB Contributionsa. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Budget Adoption Measurement Method (Form 01CS, Item S7A) First Interim

Current Year (2014-15) 698,523.00 852,548.00 1st Subsequent Year (2015-16) 698,523.00 852,548.00 2nd Subsequent Year (2016-17) 698,523.00 852,548.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2014-15) 859,980.65 857,739.72 1st Subsequent Year (2015-16) 718,319.00 718,319.00 2nd Subsequent Year (2016-17) 600,676.00 600,676.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2014-15) 840,016.00 938,371.00 1st Subsequent Year (2015-16) 718,319.00 895,969.00 2nd Subsequent Year (2016-17) 600,676.00 829,768.00

d. Number of retirees receiving OPEB benefits Current Year (2014-15) 57 57 1st Subsequent Year (2015-16) 48 48 2nd Subsequent Year (2016-17) 32 32

4. Comments:

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Form 01CSI


S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4.

1. a. 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 S7A) (If No, skip items 1b-4)

No

b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities?

n/a

c. If Yes to item 1a, have there been changes since budget adoption in self-insurance contributions?

n/a

Budget Adoption

2. Self-Insurance Liabilities (Form 01CS, Item S7B) First Interim

a. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs

3. Self-Insurance Contributions Budget Adoptiona. Required contribution (funding) for self-insurance programs (Form 01CS, Item S7B) First Interim

Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

b. Amount contributed (funded) for self-insurance programs Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

4. Comments:

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Form 01CSI


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part ofpreviously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of therequired 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 fiscalyears.

If salary and benefit negotiations are not finalized, 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 thecounty office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of thedistrict governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of budget adoption? Yes

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations

Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16) (2016-17)

Number of certificated (non-management) full-time-equivalent (FTE) positions 145.9 149.8 (includes 4 vacancies) 141.8 (includes 4 vacancies) 138.8 (includes 4 vacancies)

1a. Have any salary and benefit negotiations been settled since budget adoption? n/a

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.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7. No

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: May 13, 2014

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: May 13, 2014

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: Jul 01, 2014 End Date: Jun 30, 2015

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

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

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

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Form 01CSI


Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits $123,100/$124,200

Current Year 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

7. Amount included for any tentative salary schedule increases 0 0 0

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

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

2. Total cost of H&W benefits NDN - Hardcap NDN - Hardcap NDN - Hardcap

3. Percent of H&W cost paid by employer Varies Varies Varies

4. Percent projected change in H&W cost over prior year NDN - Hardcap NDN - Hardcap NDN - Hardcap

Certificated (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim? No

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes

2. Cost of step & column adjustments Incorporated $234K + Taxes $234K + Taxes

3. Percent change in step & column over prior year Incorporated 2.2% 2.2%

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

1. Are savings from attrition included in the budget and MYPs? Yes No No

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

Yes No No

Certificated (Non-management) - OtherList other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

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S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section S8C. NoIf No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations


(2013-14) (2014-15) (2015-16) (2016-17)

Number of classified (non-management)FTE positions 118.4 (corr gen fund only) 118.4 (incl 7.26 FTE vcs) 117.4 (includes 7.26 FTE vacancies) 117.4 (incl 7.26 FTE vcs)

1a. Have any salary and benefit negotiations been settled since budget adoption? No

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.

If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7. Yes

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining 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 collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:


(2014-15) (2015-16) (2016-17)


One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

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

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


6. Cost of a one percent increase in salary and statutory benefits $42,800/$44,100


(2014-15) (2015-16) (2016-17)

7. Amount included for any tentative salary schedule increases 0 0 0

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Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

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

2. Total cost of H&W benefits NDN - Hardcap NDN - Hardcap NDN - Hardcap

3. Percent of H&W cost paid by employer Varies Varies Varies

4. Percent projected change in H&W cost over prior year NDN - Hardcap NDN - Hardcap NDN - Hardcap

Classified (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim? No

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes

2. Cost of step & column adjustments Incorporated $77K + Taxes $77K + Taxes

3. Percent change in step & column over prior year Incorporated 2.2% 2.2%

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

1. Are savings from attrition included in the interim and MYPs? Yes No No

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

Yes No No

Classified (Non-management) - OtherList other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):

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S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of budget adoption? n/a

If Yes or n/a, complete number of FTEs, then skip to S9.If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations


(2013-14) (2014-15) (2015-16) (2016-17)

Number of management, supervisor, andconfidential FTE positions 31.5 (corrected) 31.5 29.5 29.5

1a. Have any salary and benefit negotiations been settled since budget adoption?

If Yes, complete question 2. n/a

If No, complete questions 3 and 4.

1b. Are any salary and benefit negotiations still unsettled? n/a

If Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption


(2014-15) (2015-16) (2016-17)


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


(2014-15) (2015-16) (2016-17)

4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

1. Are costs of H&W benefit changes included in the interim 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 Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the budget and MYPs?

2. Cost of step & column adjustments3. Percent change in step and column over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2014-15) (2015-16) (2016-17)

1. Are costs of other benefits included in the interim and MYPs?

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year

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Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report foreach fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.

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Form 01CSI


ADDITIONAL FISCAL INDICATORS

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, butmay alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)

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

A3. Is enrollment decreasing in both the prior and current fiscal years? Yes

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior or current fiscal year? No

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

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? No

A7. Is the district's financial system independent of the county office system?No

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

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

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

Comments:(optional)

Fiscal Distress reports are comprised of CCOE letters & auditor findings.

End of School District First Interim Criteria and Standards Review

Page 153 of 155

Page 1

SACS2014ALL Financial Reporting Software - 2014.2.012/2/2014 5:22:48 PM 05-61564-0000000

First Interim2014-15 Projected TotalsTechnical Review Checks

Calaveras Unified Calaveras County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHK-RESOURCExOBJECTB - (O) - The following combinations for RESOURCE and OBJECT (objects 9791, 9793, and 9795) are invalid: EXCEPTION

ACCOUNTFD - RS - PY - GO - FN - OB RESOURCE OBJECT VALUE

01-7010-0-0000-0000-9791 7010 9791 1,485.28

GENERAL LEDGER CHECKS

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.

Page 154 of 155

Page 1

SACS2014ALL Financial Reporting Software - 2014.2.012/2/2014 5:23:20 PM 05-61564-0000000

First Interim2014-15 Actuals to DateTechnical Review Checks

Calaveras Unified Calaveras County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHK-RESOURCExOBJECTB - (O) - The following combinations for RESOURCE and OBJECT (objects 9791, 9793, and 9795) are invalid: EXCEPTION

ACCOUNTFD - RS - PY - GO - FN - OB RESOURCE OBJECT VALUE

01-7010-0-0000-0000-9791 7010 9791 1,485.28

GENERAL LEDGER CHECKS

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.

Page 155 of 155

Documents

Calaveras Unified School District 2014-2015 First Interim