Calaveras Unified School District Departments/Business/2015-16 … · TABLE OF CONTENTS FINANCIALS NARRATIVE

2015-16 FIRST INTERIM REPORT

Released on December 4, 2015 Presented on December 15, 2015

Calaveras Unified School District 3304 Highway 12

San Andreas, CA 95249

Board of Trustees:

Sherri Reusche Board President

Zerrall McDaniel Clerk

Karan Bowsher Trustee

Gregory Gustafson Trustee

Kelly Smith Trustee

Prepared By: Kassandra Booth Director of Fiscal Services

TABLE OF CONTENTS FINANCIALS

NARRATIVE ..................................................................................................................... 1-8

ESTIMATED FINANCIAL ACTIVITY SUMMARY .......................................................9

ESTIMATED GENERAL FUND FINANCIAL ANALYSIS .........................................10

ENROLLMENT TRENDS ............................................................................................ 11-12

ESTIMATED MULTI-YEAR PROJECTION ...................................................................13

STATE FORMS

INTERIM CERTIFICATION ....................................................................................... 14-16

CRITERIA AND STANDARDS .................................................................................. 35-42

GENERAL FUND ......................................................................................................... 43-67

OTHER FUNDS .......................................................................................................... 68-116

AVERAGE DAILY ATTENDANCE SUMMARY ........................................................117

MULTI-YEAR PROJECTION: GENERAL FUND ............................................... 118-124

CASH FLOW: GENERAL FUND ........................................................................... 125-128

STATE SOFTWARE TECHNICAL REVIEW ....................................................... 129-130

Calaveras Unified School District 2015-16 First Interim Report

As of October 31, 2015 Presented December 15, 2015

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. The First Interim Budget is based on the enacted State budget and budget guidelines as provided by the county office of education. This report details the financial condition of the Calaveras Unified School District as of the first reporting period. In addition, the First Interim Report contains detailed budgets for all funds, a multi-year projection, and an estimated cash flow report. 2015-16 First Interim Budget Components Average Daily Attendance (ADA), including County Schools ADA, is estimated at 2,899 Estimated decline of approximately 57 ADA from 2014-15 (estimated 2% decline) Due to a declining enrollment, the District will be funded on prior year P-2: 2,956 ADA

The Local Control Funding Formula Gap percentage at the Governor’s May Revise (used in Adopted Budget) was projected to be 53.08%, however when the State Budget was enacted, it was decreased to 51.52%, a loss of $69,341 for Calaveras USD.

The District’s estimated unduplicated pupil percentage for supplemental funding is estimated to be 54.47%. This percentage increased from prior years (51.39%) primarily due to the number of additional students qualifying for free and reduced priced meals. This increased CUSD’s total LCFF revenue by $103,412.

Lottery revenue is estimated to be $140 per ADA for unrestricted purposes and $41 per ADA for restricted purposes

Mandated Cost Block Grant is $28.42 for K-8 ADA, and $56 for 9-12 ADA. One-Time Mandated Cost reimbursement is $529 per ADA, decreased from $601 per ADA at

2015-16 Adopted Budget, which was based on the Governor’s May Revise.

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

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General Fund Revenue Components

The District anticipates receiving close to $29 million in revenue from its various sources. This increased from Adopted Budget by $400,794 primarily due to prior year carryover in restricted programs. The increase in LCFF General Revenue is due to the projected increase in unduplicated pupil percentage, offset somewhat by the decrease in the gap percentage. The increase in Federal and Local Revenue is due prior year carryover. Other State Revenue decreased due to the one-time mandate cost reimbursement change when the State Budget was enacted.

Following is a graphical description of revenue by percentage:

Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined

LCFF General 24,966,037 ‐ 24,966,037 25,000,108 ‐ 25,000,108 34,071 ‐ 34,071

Federal ‐ 902,307 902,307 ‐ 1,395,956 1,395,956 ‐ 493,649 493,649

Other State 2,270,725 116,948 2,387,673 2,061,611 122,555 2,184,166 (209,114) 5,607 (203,507)

Local 240,500 101,304 341,804 247,838 170,546 418,384 7,338 69,242 76,581

Total Revenues 27,477,262 1,120,559 28,597,821 $27,309,557 $1,689,057 $28,998,614 ($167,705) $568,499 $400,794

2015‐16 Adopted Budget Change between Adopted and 1st2015‐16 First Interim

2

Operating Expenditure Components

The General Fund is used for the majority of the operations within the District. As illustrated below, the largest part of expenditures are salaries and benefits that comprise approximately 76% of the District’s First Interim budget. Certificated salaries increased from Adopted Budget by $108,826 due to the need to hire an additional Special Education teacher at TMS, and one and a half positions at CHS, as well as a one-time increase for additional professional development. Classified salaries increased by $79,289 primarily due to the need in paraprofessional staff in classrooms. Benefits increased by $184,116 due to the increase in salaries and unanticipated STRS/PERS invoices from prior years’ retirements. Books and Supplies increased by $1,011,909 due to prior year carryover, mostly from restricted resources. Services and Other Operating expenditures increased by $420,592 due to prior year carryover. Capital Outlay increased by $1,377,842 due the one-time mandate cost reimbursement, which the District is using to purchase five buses and the remodel of the Toyon Middle School kitchen. The increase in Other Outgo is due to the projected number of students at the County Community School, Mountain Oaks.


Certificated Salaries 9,664,742 1,824,502 11,489,245 9,736,908 1,861,161 11,598,069 72,166 36,659 108,826

Classified Salaries 3,223,341 1,393,892 4,617,233 3,228,158 1,468,364 4,696,522 4,817 74,472 79,289

Benefits 5,049,492 1,219,204 6,268,696 5,174,871 1,277,939 6,452,810 125,379 58,736 184,116

Books and Supplies 983,093 330,246 1,313,339 1,242,074 1,083,176 2,325,250 258,980 752,930 1,011,909

Services & Oper. 1,685,457 766,735 2,452,192 1,735,859 1,136,925 2,872,784 50,402 370,190 420,592

Capital Outlay ‐ 40,000 40,000 1,365,000 52,842 1,417,842 1,365,000 12,842 1,377,842

Other Outgo 502,632 10,000 512,632 592,632 10,000 602,632 90,000 ‐ 90,000

Transfer of Indirect (93,666) 34,796 (58,870) (89,023) 34,677 (54,346) 4,643 (118) 4,524

Total Expenditures $21,015,092 $5,619,374 $26,634,467 $22,986,478 $6,925,084 $29,911,563 $1,971,387 $1,305,710 $3,277,097

2015‐16 Adopted Budget Variance between Adopted and 1st2015‐16 First Interim

3

Following is a graphical description of expenditures by percentage:

Contributions to/from Restricted Programs 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

2015‐16

Adopted

2015‐16

First Interim

Agricultural Vocational Ed* 6,736 8,982

BTSA / Induction 31,043 31,043

Restricted Maintenance 804,650 851,754

Special Education 3,638,305 3,755,184

Total Contributions $4,480,735 $4,646,962

4

General Fund Summary The District’s 2015-16 General Fund projects a total operating deficit of $912,949 (a deficit of $323,883 for unrestricted activity) and an ending fund balance of $2,770,718. The components of the District’s fund balance are as follows: revolving cash - $20,000, assignments - $999,982 ($173,300 for the CPAC, $401,750 for one-time CSEA agreement approved by the Board on November 10, 2015 for 2014-15 and $424,932 for 2015-16), economic uncertainty - $897,000, and unassigned / unappropriated fund balance of $853,736. The projected unassigned reserve is 5.85% for 2015-16. Cash Flow The District is anticipating having positive monthly cash balances during the 2015-16 school year.

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Fund Summaries As illustrated below, all funds are anticipated to have a positive ending fund balance at June 30, 2016.

Multi-Year Projection General Planning Factors: In July 2015, the Department of Finance (DOF) released the following planning factors:

Fiscal Year

Planning Factor 2015-16 2016-17 2017-18 2018-19 2019-20

COLA (Department of Finance - DOF) 1.02% 1.60% 2.48% 2.87% 2.50%

LCFF Gap Funding Percentage (DOF) 51.52% 35.55% 35.11% 19.88% 18.40%

STRS Employer Rates 10.73% 12.58% 14.43% 16.28% 18.13%

PERS Employer Rates (PERS Board / Actuary) 11.847% 13.05% 16.6%* 18.20%* 19.90%*

Lottery – unrestricted per ADA $140 $140 $140 $140 $140

Lottery – Prop. 20 per ADA $41 $41 $41 $41 $41

One-Time Discretionary Funding $529 $0 $0 $0 $0

Educator Effectiveness Funding per Certificated FTE $1,466 $0 $0 $0 $0

Mandate Block Grant for Districts – K-8 per ADA $28.42 $28.42 $28.42 $28.42 $28.42

Mandate Block Grant for Districts – 9-12 per ADA $56 $56 $56 $56 $56

State Preschool Part-Day Daily Reimbursement Rate $23.87 $23.87 $23.87 $23.87 $23.87

* PERS rate shown for 2017-18 and beyond is based on projections made in 2014 and may be revised downward. Various aspects of the planning factors illustrated above will be further discussed below with the District’s revenue or expenditure assumptions.

Unaudited

Beginning

Fund Balance Revenue Expenditures

Net

Surplus /

(Deficit)

Est. Ending

Fund Balance

01 General Fund (Unrestricted and Restricted) 3,683,666 28,998,614 29,911,563 (912,948) 2,770,719

12 Child Development 44,284 577,385 585,823 (8,438) 35,847

13 Cafeteria 297,926 1,138,864 1,218,954 (80,090) 217,836

14 Deferred Maintenance 10,615 ‐ 10,615 (10,615) ‐

21 Building Fund 1,932,662 ‐ 1,932,662 (1,932,662) ‐

25 Capital Facilities 96,577 200,600 200,000 600 97,177

35 County School Facilities 72 ‐ ‐ ‐ 72

40 Special Reserve Fund Capital Projects 126,863 ‐ 33,516 (33,516) 93,347

51 Bond Interest & Redemption 2,365,453 2,293,768 2,293,768 ‐ 2,365,453

52 Blended Component Debt Service 469,581 ‐ ‐ ‐ 469,581

All Funds Total $9,027,698 $33,209,231 $36,186,900 ($2,977,668) $6,050,030

Fund

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Revenue Assumptions: Based on 2015-16 enrollment and past enrollment trends, the District anticipates enrollment to continue to decline by approximately 2% each fiscal year. (Details on Calaveras Unified enrollment can be found on pages 11 and 12 of this report.) The Local Control Funding Formula is projected using the Department of Finance's estimated COLA and funding percentages towards the District's LCFF target as noted above. Furthermore, the District is anticipating the unduplicated pupil percent for 2016-17 and beyond to return to the District’s 2013-14 and 2014-15 level of 51.39%. Restricted federal revenue is estimated to remain flat after removing the carryover in 2016-17. State revenue is estimated to decrease from 2015-16 since the projection includes one-time mandated cost funds. Local revenue is estimated to remain flat after removing the carryover in 2016-17. Expenditure Assumptions: Certificated salary changes from 2015-16 First Interim budget encompasses step increases of approximately 2.5%. Classified salary changes from 2015-16 First Interim budget encompasses step increases of approximately 2.5%, as well as, the 3% on-going salary schedule increase starting in 2016-17. 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 10.73% for 2015-16, up from 8.88% in 2014-15. As illustrated above, employer rates will continue to increase until 2020-21 and are expected to bring the retirement system to full funding in about 31 years. The costs of this STRS increase for Calaveras Unified School District is approximately $214,000 per year strictly for the District’s current staffing and salaries.

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 2017-18 through 2020-21, which are illustrated above. These rates may change as market investments improve. The costs of the projected PERS increase for Calaveras Unified School District is approximately $80,000 per year strictly for the District’s current staffing and salaries. 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 classified health and welfare contribution of $200 per month per member, expected increases to employer pension costs, and the discontinuance of PARS payments beginning 2016-17. The decrease in supplies, services, and capital outlay from 2015-16 First Interim budget is primarily due to removing one-time expenditures and carryover. The increase in contributions to restricted programs is due to the increase in salaries and benefits in restricted programs.

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Estimated Ending Fund Balances: During 2016-17, the District estimates that the General Fund is projected to deficit spend by approximately $463,000 resulting in an ending General Fund balance of $2.3 million. The projected unassigned reserve in 2016-17, is estimated to be 4.61%. During 2017-18, the District estimates that the General Fund is projected to deficit spend by approximately $935,000, resulting in an ending General Fund balance of $1.3 million. The projected unassigned reserve in 2017-18 is estimated to be 1.23%. Estimated Ending Cash Balances: As discussed above, the District is projected to remain solvent during the 2015-16 fiscal year. However, due to deficit spending, the District projects that it may need to borrow cash from external sources to meet its cash needs starting in 2017-18 school year. Conclusion: 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.

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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 & EPA 9,124,211 - - - - - - - - - 9,124,211 Property Taxes & Misc. Local 15,875,897 - - - - - - - - - 15,875,897 Total General Purpose 25,000,108 - - - - - - - - - 25,000,108

Federal Revenues 1,395,956 20,000 839,734 - - - - - - - 2,255,690 Other State Revenues 2,184,166 202,862 67,445 - - - - - - - 2,454,473 Other Local Revenues 418,384 354,523 231,685 - - 200,600 - - 2,293,768 - 3,498,961

TOTAL - REVENUES 28,998,614 577,385 1,138,864 - - 200,600 - - 2,293,768 - 33,209,231

EXPENDITURES

Certificated Salaries 11,598,069 - - - - - - - - - 11,598,069 Classified Salaries 4,696,522 348,528 520,245 - - - - - - - 5,565,295 Employee Benefits (All) 6,452,810 157,421 252,118 - - - - - - - 6,862,349 Books & Supplies 2,322,703 31,275 372,564 10,606 - - - - - - 2,737,148 Other Operating Expenses (Services) 2,875,330 39,423 28,857 10 - - - 33,516 - - 2,977,136 Capital Outlay 1,417,842 - - - 1,932,662 - - - - - 3,350,504 Other Outgo 602,632 - - - - 200,000 - - 2,293,768 - 3,096,400 Direct Support/Indirect Costs (54,346) 9,176 45,170 - - - - - - - -

TOTAL - EXPENDITURES 29,911,563 585,823 1,218,954 10,615 1,932,662 200,000 - 33,516 2,293,768 - 36,186,900

EXCESS (DEFICIENCY) (912,949) (8,438) (80,090) (10,615) (1,932,662) 600 - (33,516) - - (2,977,669)

OTHER SOURCES/USES

Transfers In - - - - - - - - - - - Transfers (Out) - - - - - - - - - - - Net Other Sources (Uses) - - - - - - - - - - - Contributions to Restricted Programs - - - - - - - - - - -

TOTAL - OTHER SOURCES/USES - - - - - - - - - - -

(912,949) (8,438) (80,090) (10,615) (1,932,662) 600 - (33,516) - - (2,977,669)

FUND BALANCE

Beginning Fund Balance 3,683,666 44,284 297,926 10,615 1,932,662 96,577 72 126,863 2,365,453 469,581 9,027,698

Ending Balance, June 30 2,770,718 35,847 217,836 - - 97,177 72 93,347 2,365,453 469,581 6,050,029

FUND BALANCE INCREASE (DECREASE)

Description

CALAVERAS UNIFIED SCHOOL DISTRICT2015-16 First Interim Budget

Estimated Financial Activity: All Funds

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REVENUES

General Purpose Revenue 24,966,037 ‐ 24,966,037 25,000,108 ‐ 25,000,108 34,071 ‐ 34,071 (A)

Federal Revenue ‐ 902,307 902,307 ‐ 1,395,956 1,395,956 ‐ 493,649 493,649 (B)

State Revenue 2,270,725 116,948 2,387,673 2,061,611 122,555 2,184,166 (209,114) 5,607 (203,507) (C)

Local Revenue 240,500 101,304 341,804 247,838 170,546 418,384 7,338 69,242 76,580 (B)

Total Revenues 27,477,262 1,120,559 28,597,821 27,309,557 1,689,057 28,998,614 (167,705) 568,498 400,793

EXPENDITURES

Certificated Salaries 9,664,742 1,824,502 11,489,245 9,736,908 1,861,161 11,598,069 72,166 36,659 108,825 (D)

Classified Salaries 3,223,341 1,393,892 4,617,233 3,228,158 1,468,364 4,696,522 4,817 74,472 79,289 (E)

Benefits 5,049,492 1,219,204 6,268,696 5,174,871 1,277,939 6,452,810 125,379 58,736 184,115 (F)

Books and Supplies 983,093 330,246 1,313,339 1,242,074 1,083,176 2,325,250 258,980 752,930 1,011,910 (G)

Other Services & Oper. 1,685,457 766,735 2,452,192 1,735,859 1,136,925 2,872,784 50,402 370,190 420,592 (G)

Capital Outlay ‐ 40,000 40,000 1,365,000 52,842 1,417,842 1,365,000 12,842 1,377,842 (H)

Other Outgo 502,632 10,000 512,632 592,632 10,000 602,632 90,000 ‐ 90,000 (I)

Transfer of Indirect (93,666) 34,796 (58,870) (89,023) 34,677 (54,346) 4,643 (118) 4,524

Total Expenditures 21,015,092 5,619,374 26,634,467 22,986,478 6,925,084 29,911,563 1,971,386 1,305,710 3,277,096

Excess / (Deficiency) 6,462,170 (4,498,815) 1,963,354 4,323,079 (5,236,027) (912,949) (2,139,091) (737,212) (2,876,303)

OTHER SOURCES/USES

Transfers In ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Net Other Sources (Uses) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Contributions to Restricted (4,480,735) 4,480,735 ‐ (4,646,962) 4,646,962 ‐ (166,227) 166,227 ‐

Total Financing Sources/Uses (4,480,735) 4,480,735 ‐ (4,646,962) 4,646,962 ‐ (166,227) 166,227 ‐

Net Surplus / (Deficit) 1,981,435 (18,080) 1,963,354 (323,883) (589,065) (912,949) (2,305,318) (570,985) (2,876,303)

FUND BALANCE, RESERVES

Beginning Balance 3,094,601 589,065 3,683,666 3,094,601 589,065 3,683,666 ‐ ‐ ‐

Ending Balance 5,076,036 570,985 5,647,021 2,770,718 ‐ 2,770,718 (2,305,318) (570,985) (2,876,303)

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

Prepaid Expenditures ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Restricted ‐ 570,985 570,985 ‐ ‐ ‐ ‐ (570,985) (570,985) (J)

Assigned 2,151,460 ‐ 2,151,460 999,982 ‐ 999,982 (1,151,478) ‐ (1,151,478) (K)

Unassigned ‐ REU 799,034 ‐ 799,034 897,000 ‐ 897,000 97,966 ‐ 97,966 (L)

Unassigned ‐ Other 2,105,542 ‐ 2,105,542 853,736 ‐ 853,736 (1,251,806) ‐ (1,251,806) (M)

Total ‐ Fund Balance 5,076,036 570,985 5,647,021 2,770,718 ‐ 2,770,718 (2,305,318) (570,985) (2,876,303)

Notes:(A) Projected LCFF Gap funding is 51.52% - increase in unduplicated pupil percentage(B) Increase in Federal & Local Revenue is due to prior year carryover(C) Decrease in State Revenue is due to projected one-time mandate reimbursement(D) Increase in certificated salaries due to needed teacher positions and one-time professional development staffing(E) Increase in Paraprofessional staff(F) Increase in Benefits is due to increase in staffing along with unanticipated STRS/PERS invoices from prior years(G) Increase in Supplies & Services is due prior year carryover(H) Increase in Capital Outlay is due to using the one-time mandate funds for bus replacement and the Toyon Middle School kitchen remodel(I) Increase in Other Outgo due to projected number of students at Mountain Oaks(J) Decrease in Restrict Fund balance to due carryover being applied to expenditures(K) Decrease in Assigned Fund balance to due carryover and one-time funds being applied to expenditures(L) Increase in 3% reserve of economic uncertainty due to increase in expenditures(M) Decrease in Unassigned Fund Balance is due to increased expenditures and CSEA agreement

2015‐16 Adopted Budget Variance between Adopted & First2015‐16 First Interim Budget

CALAVERAS UNIFIED SCHOOL DISTRICT2015‐16 First Interim Budget

General Fund Financial Analysis

10

Calaveras Unified School District 2015-16 Enrollment Trends

Over the last 13 years, Calaveras Unified has been experiencing a drop in enrollment at its schools. The

district reports it enrollment data to the state through the California Basic Educational Data System

(CBEDS), which is an annual data collection administered on the first Wednesday of October every year.

Below is a graphical representation of the decline in enrollment since 2002:

During 2014‐15, between the CBEDS count day in October, and the last day of school, CUSD’s enrollment

declined by 53 students. This means we ended the year with a total enrollment of 3,026. The District

began 2015‐16 with an enrollment of 2,978 and has been slightly increasing. October CBEDS for 2015/16

shows our enrollment at 2,997, which is a decrease of 82 students from October 2014/15 CBEDS and a

decrease of 29 students from the end of last year.

Due to declining enrollment, the District has been tracking enrollment on a weekly basis. Interestingly,

current year, is trending in a similar manner to 2011/12 and 2013/14 (Even), while 2102/13 and 2014/15

(Odd) are trending similarly. Below is a table of the weekly enrollment trends for Calaveras Unified.

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Calaveras Unified School District

Enrollment by Week

2011/12 Actual ∆ CBEDS 2012/13 Actual ∆ CBEDS 2013/14 Actual ∆ CBEDS 2014/15 Actual ∆ CBEDS 2015/16 Actual ∆ CBEDS

7/27/2011 3295 0 3302 8/1/2012 3242 0 3188 7/31/2013 3138 0 3138 7/30/2014 3126 0 3079 7/30/2015 2978 0 2997

8/3/2011 3304 9 8/8/2012 3214 ‐28 8/7/2013 3117 ‐21 8/6/2014 3111 ‐15 8/5/2015 2972 ‐6

8/10/2011 3304 9 8/15/2012 3226 ‐16 8/14/2013 3138 0 8/13/2014 3113 ‐13 8/19/2015 2988 10

8/17/2011 3296 1 8/22/2012 3214 ‐28 8/21/2013 3149 11 8/20/2014 3110 ‐16 8/26/2015 2999 21

8/24/2011 3302 7 P1 8/29/2012 3208 ‐34 P1 8/28/2013 3146 8 P1 8/27/2014 3109 ‐17 P1 9/2/2015 3008 30 P1

8/31/2011 3312 17 3,158.93 9/5/2012 3216 ‐26 3,064.86 9/4/2013 3145 7 3,002.45 9/3/2014 3098 ‐28 2,947.26 9/9/2015 3007 29 ‐

9/7/2011 3324 29 9/12/2012 3211 ‐31 9/11/2013 3151 13 9/10/2014 3087 ‐39 9/16/2015 3014 36

9/14/2011 3320 25 P2 9/18/2012 3205 ‐37 P2 9/18/2013 3149 11 P2 9/17/2014 3074 ‐52 P2 9/30/2015 3023 45 P2

9/21/2011 3323 28 3,142.58 9/26/2012 3199 ‐43 3,050.92 9/25/2013 3154 16 2,988.67 9/24/2014 3078 ‐48 2,923.14 10/21/2015 3025 47 ‐

9/28/2011 3321 26 95.52% 10/17/2012 3201 ‐41 95.58% 10/16/2013 3156 18 95.88% 10/1/2014 3078 ‐48 95.19% 10/28/2015 3023 45 ‐

10/19/2011 3317 22 10/24/2012 3205 ‐37 10/23/2013 3155 17 10/22/2014 3072 ‐54 11/4/2015 3022 44 ‐

10/26/2011 3314 19 10/31/2012 3206 ‐36 10/30/2013 3155 17 10/29/2014 3081 ‐45 11/12/2015 3014 36

11/2/2011 3311 16 Annual 11/6/2012 3204 ‐38 Annual 11/6/2013 3150 12 Annual 11/5/2014 3079 ‐47 Annual 11/18/2015 3016 38 Annual

11/9/2011 3302 7 3,133.89 11/14/2012 3211 ‐31 3,035.38 11/13/2013 3153 15 2,988.02 11/12/2014 3082 ‐44 2,907.69 12/2/2015 3020 42

11/16/2011 3299 4 11/21/2012 3211 ‐31 11/20/2013 3153 15 11/19/2014 3088 ‐38 ‐

11/30/2011 3300 5 11/28/2012 3211 ‐31 11/26/2013 3149 11 11/25/2014 3089 ‐37 ‐

12/7/2011 3308 13 12/5/2012 3206 ‐36 12/4/2013 3148 10 12/3/2014 3097 ‐29 ‐

12/14/2011 3304 9 12/12/2012 3206 ‐36 12/11/2013 3148 10 12/10/2014 3091 ‐35 ‐

1/11/2012 3315 20 12/19/2012 3202 ‐40 12/18/2013 3142 4 12/17/2014 3092 ‐34 ‐

1/18/2012 3301 6 1/16/2012 3185 ‐57 1/15/2014 3147 9 1/14/2015 3084 ‐42 ‐

1/25/2012 3299 4 1/23/2013 3183 ‐59 1/22/2014 3142 4 1/21/2015 3076 ‐50 ‐

2/1/2012 3304 9 1/30/2012 3183 ‐59 1/29/2014 3135 ‐3 1/28/2015 3077 ‐49 ‐

2/8/2012 3304 9 2/6/2013 3183 ‐59 2/5/2014 3132 ‐6 2/4/2015 3071 ‐55 ‐

2/15/2012 3314 19 2/13/2013 3185 ‐57 2/12/2011 3124 ‐14 2/10/2015 3072 ‐54 ‐

2/22/2012 3310 15 2/20/2013 3180 ‐62 2/26/2014 3127 ‐11 2/18/2015 3071 ‐55 ‐

2/29/2012 3310 15 2/27/2013 3193 ‐49 3/5/2014 3121 ‐17 2/25/2014 3070 ‐56 ‐

3/7/2012 3296 1 3/6/2013 3189 ‐53 3/12/2014 3119 ‐19 3/4/2015 3076 ‐50 ‐

3/14/2012 3296 1 3/13/2013 3182 ‐60 3/19/2014 3119 ‐19 3/11/2015 3072 ‐54 ‐

4/4/2012 3290 ‐5 3/20/2013 3184 ‐58 4/9/2014 3117 ‐21 4/1/2015 3047 ‐79 ‐

4/11/2012 3290 ‐5 4/10/2013 3190 ‐52 4/16/2014 3117 ‐21 4/8/2015 3054 ‐72 ‐

4/18/2011 3290 ‐5 4/17/2013 3192 ‐50 4/23/2014 3125 ‐13 4/15/2015 3054 ‐72 ‐

4/25/2012 3289 ‐6 4/24/2013 3188 ‐54 4/30/2014 3138 0 4/22/2015 3054 ‐72 ‐

5/2/2012 3288 ‐7 5/1/2013 3181 ‐61 5/7/2014 3139 1 4/29/2015 3053 ‐73 ‐

5/9/2012 3283 ‐12 5/8/2013 3183 ‐59 5/21/2014 3136 ‐2 5/6/2015 3054 ‐72 ‐

5/16/2012 3278 ‐17 5/22/2013 3175 ‐67 5/27/2014 3137 ‐1 5/13/2015 3052 ‐74 ‐

5/23/2012 3279 ‐16 5/29/2013 3173 ‐69 6/4/2014 3129 ‐9 5/20/2015 3045 ‐81 ‐

5/30/2012 3279 ‐16 6/5/2013 3162 ‐80 6/10/2014 3122 ‐16 5/27/2015 3043 ‐83 ‐

6/6/2012 3269 ‐26 6/12/2013 3156 ‐86 6/3/2015 3037 ‐89 ‐

6/10/2015 3026 ‐100

72 0.0219 113 0.0349 34 0.0108 96 0.0307 ‐ ‐ Annual Loss of StudentsAnnual Loss of Students Annual Loss of StudentsAnnual Loss of Students Annual Loss of Students

EVEN ODD EVEN ODD EVEN

12

CALAVERAS UNIFIED SCHOOL DISTRICT2015-16 First Interim Budget

General Fund Multi-Year Projection

12‐13 Audited 13‐14 Audited 14‐15 Unaudited 15‐16 1st 16‐17 17‐18 18‐19 19‐20Description Combined Combined Combined Combined Combined Combined Combined Combined

REVENUES

General Purpose Revenue 16,752,509 20,993,656 22,749,681 25,000,108 25,570,353 25,975,121 25,962,124 25,954,161

Federal Revenue 1,040,221 818,531 634,474 1,395,956 868,401 868,401 868,401 868,401

State Revenue 4,334,044 1,281,549 839,361 2,184,166 664,659 664,659 664,659 664,659

Local Revenue 2,072,228 1,798,927 1,391,751 418,384 349,142 349,142 349,142 349,142

Transfer In 3,515,675 10

Total Revenues 27,714,677 24,892,673 $25,615,267 $28,998,614 $27,452,555 $27,857,323 $27,844,326 $27,836,363

EXPENDITURES

Certificated Salaries 11,683,670 11,848,941 12,347,532 11,598,069 11,804,131 12,099,234 12,401,715 12,711,758

Classified Salaries 4,463,986 4,504,495 4,660,869 4,696,522 4,953,159 5,076,918 5,203,770 5,333,792

Benefits 5,472,285 5,932,157 5,671,167 6,452,810 6,824,329 7,267,948 7,498,869 7,841,167

Books and Supplies 1,301,770 1,494,905 1,256,504 2,322,703 1,273,340 1,273,340 1,273,340 1,273,340

Other Services & Oper. Exp 2,275,375 2,392,189 2,331,605 2,875,330 2,464,454 2,476,776 2,489,160 2,501,605

Capital Outlay 49,600 213,610 37,773 1,417,842 40,000 40,000 40,000 40,000

Other Outgo 495,736 599,040 464,701 602,632 610,032 612,132 619,032 624,582

Transfer of Indirect (93,649) (96,171) (67,849) (54,346) (54,346) (54,346) (54,346) (54,346)

Transfer Out 101,225 207,291 (85,732) ‐

Total Expenditures 25,749,998 27,096,457 $26,616,569 $29,911,563 $27,915,099 $28,792,002 $29,471,540 $30,271,898

Net Surplus / (Deficit) 1,964,679 (2,203,784) (1,001,302) (912,949) (462,544) (934,679) (1,627,214) (2,435,535)

FUND BALANCE, RESERVES ‐ ‐ ‐ ‐ ‐

Beginning Balance 5,095,389 7,060,068 4,856,432 3,683,666 2,770,718 2,308,174 1,373,496 (253,718)

Ending Balance 7,060,068 4,856,284 3,683,666 2,770,718 2,308,174 1,373,496 (253,718) (2,689,253)

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

Prepaid Expenditures 161,043 161,040 ‐ ‐

Restricted 1,641,289 1,924,720 589,065 ‐ 0 0 0 0

Assigned 1,459,166 135,932 403,711 999,982 999,982 999,982 999,982 999,982

Unassigned ‐ 3% REU 773,000 813,000 804,000 897,000 837,000 864,000 884,000 908,000

Unassigned ‐ Other 3,005,541 1,801,740 1,866,890 853,736 451,192 (510,486) (2,157,700) (4,617,235)Total ‐ Fund Balance 7,060,039 4,856,432 3,683,666 2,770,718 2,308,174 1,373,496 (253,718) (2,689,253)

Unassigned Reserve 14.67% 9.65% 10.03% 5.85% 4.61% 1.23% -4.32% -12.25%

13

First Interim Calaveras Unified Calaveras County

DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year2015·16

05 61564 0000000 Form Cl

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-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 special meeting 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 15, 2015 Signed: ____________ _

President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

X QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district 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: Kassandra Booth Telephone: (209) 754-2332

Title: Director of Fiscal Services E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate ares1s of potential concern, which could affect the interim report certification, and should be carefully reviewed.

Not

CRITERIA AND STANDARDS Met Met

1 I Average Daily Attendance I

California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: ci (Rev 04/09/2015)

Funded ADA for any of the current or two subsequent fiscal years has I X j not changed by more than two percent since budget adoption.

Page 1 of3 Printed: 12/1/2015 4:51 PM

14

Calaveras Unified Calaveras County

First Interim DISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year2015-16

CRITERIA AND STANDARDS Ccontinuedl 2 Enrollment

3 ADA to Enrollment

4 Local Control Funding Formula (LCFF)

5 Salaries and Benefits

6a Other Revenues

6b Other Expenditures

7 Ongoing and Major Maintenance Account

8 Deficit Spending

9a Fund Balance

9b Cash Balance

10 Reserves

SUPPLEMENTAL INFORMATION 81 Contingent Liabilities

52 Using One-time Revenues to Fund Ongoing Expenditures

83 Temporary lnterfund Borrowings

84 Contingent Revenues

85 Contributions

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: ci (Rev 04/09/2015)

Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.

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

Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.

Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years.

Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.

Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.

If applicable, changes occurring since budget adoption meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account).

Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years.

Projected general fund balance will be positive at the end of the current and two subsequent fiscal years.

Projected general fund cash balance will be positive at the end of the current fiscal year.

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

Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget adoption that may impact the budget?

Are there ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?

Are there projected temporary borrowings between funds?

Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since budget adoption by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years?

Page 2 of3

Met

x

x

x

x

x

No

x

x

x

05 61564 0000000 Form Cl

Not Met

x

x

x

x

x

x

Yes

x

x

Printed: 12/1/2015 4:51 PM

15


First Interim DISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year2015-16

SUPPLEMENTAL INFORMATION lcontinuedl 86 Long-term Commitments

S7a Postemployment Benefits Other than Pensions

S7b Other Self-insurance Benefits

SB Status of Labor Agreements

SB Labor Agreement Budget Revisions

89 Status of Other Funds

ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow

A2 Independent Position Control

A3 Declining Enrollment

A4 New Charter Schools Impacting District Enrollment

A5 Salary Increases Exceed COLA

A6 Uncapped Health Benefits

A7 Independent Financial System

AB Fiscal Distress Reports

A9 Change of CBO or Superintendent

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: ci (Rev 04/09/2015)

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

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

. If yes, 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?

Does the district provide postemployment benefits other than pensions (OPES)? . If yes, have there been changes since budget adoption in OPES

liabilities?

Does the district operate any self-insurance programs (e.g., workers' compensation)? . If yes, have there been changes since budget adoption in self-

insurance liabilities?

As offirst interim projections, are salary and benefit negotiations still unsettled for: . Certificated? (Section SBA, Line 1 b) . Classified? (Section SBB, Line 1b) . Management/supervisor/confidential? (Section SBC, Line 1 b)

For negotiations settled since budget adoption, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for:

• Certificated? (Section SBA, Line 3) . Classified? (Section 888, Line 3) Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year?

Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund?

Is personnel position control independent from the payroll system?

Is enrollment decreasing in both the prior and current fiscal years?

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

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

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

Is the district's financial system independent from the county office system?

Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a).

Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?

Page 3 of3

No

x

x

n/a

x

n/a

n/a n/a

x

No

x

x

x

x

05 61564 0000000 Form Cl

Yes

x

x

x

x

x

Yes

x

x

x

x

x

Printed: 121112015 4:51 PM

16


2015-16 First Interim General Fund

School District Criteria and Standards Review

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

05 61564 0000000 Form 01CSI

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption.

District's ADA Standard Percentage Range: l __ ~-2~.0~%~, t~o~•~'~-•~%~, __ 0

1A. Calculating the District's ADA Variances

DATA ENTRY: Budget Adoption data that exist for the current year will be extracted; otherwise, enter data into the first column for all fiscal years. First Interim Projected Year Totals data that exist for the current year will be extracted; otherwise, enter data for all fiscal years.

Estimated Funded ADA

Fiscal Year

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

2nd Subsequent Year (2017-18)

18. Comparison of District ADA to the Standard

Budget Adoption Budget

Form 01 CS Item 1A 2900.00

2,842.00 2 788.00

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

First Interim Projected Year Totals

Form Al. Lines AG and C9 2,957.27 2845.11 2,792.00

Percent Chan e 2.0%

0.1% 0.1%

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)

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015) Page 1 of26

Status Met Met Met

Printed: 12/1/2015 4:45 PM

17


2. CRITERION: Enrollment


School District Criteria and Standards Review 05 61564 0000000

Form 01CSI

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption.

District's Enrollment Standard Percentage Range: cl --~·~2~.0~%~, ~•o~•~•~-•~·~y, __ ~ 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 tForm 01CS, Item 38) CBEDSIProiected Percent Chance Status

Current Year (2015-16) 2,9451 2997 1.8% Met

1st Subsequent Year (2016-17) 2,9881 2937 -1.7% Met

2nd Subsequent Year (2017-18) 2931 I 2,878 -1.8% Met

28. Comparison of District Enrollment to the Standard

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

1a. STANDARD MET - Enrollment projections have not changed since budget adoption by more than two percent for the current year and two subsequent fiscal years.

Explanation: (required if NOT met)

California Dept of Education

I I I

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18




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 subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5o/o).

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 third prior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years.

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

First Prior Year (2014-15) I

P-2ADA Unaudited Actuals

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

£Form A Lines A6 and C9' 3,046 3019 2.956

Enrollment CBEDS Actual

£Form 01CS ltem2A\

3188 3,138

3,079 Historical Average Ratio:

Historical Ratio of ADA to Enrollment

95.5% 96.2%

96.0% 95.9%

District's ADA to Enrollment Standard (hlstorical average ratio plus 0.5%): cl -----~'~'~-•~%~----~ 36. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Estimated P-2 ADA data that exist will be extracted Into the first column for the Current Year; otherwise, enter data in the first column for all fiscal years. All other data are extracted.

Estimated P-2 ADA Enrollment CB EDS/Projected

Fiscal Year 'Form Al, lines A6 and C9' (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Current Year (2015--16) 29571 2,997 I 98.7% -r Not Met

1st Subsequent Year (2016-17) 2,845 I 29371 96.9% I Not Met

2nd Subsequent Year (2017-18) 27921 2878 I 97.0% I Not Met

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


1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio exceeds the standard in any of the current year or two subsequent fiscal years. Provide reasons why the projected ratio exceeds the district's historical average ratio by more than 0.5%.

Explanation:



Our estimated P-2 includes students being served in a county program, while attendance does not.

I I I

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19


4. CRITERION: LCFF Revenue



Form 01CSI

STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption.

District's LCFF Revenue Standard Percentage Range: IL---·=•·='=%~t~o~•=•=·'~o/,=·--~

4A. Calculating the District's Proiected 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 two subsequent years.

Fiscal Year

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

LCFF Revenue (Fund 01, Objects 8011, 8012, 8020-8089)

Budget Adoption First Interim Form 01CS, Item 48 Pro·ected Year Totals

24,966,037.00 25,000 108.00 25 532 210.00 25,570 353.00 25 921,398.00 25,975121.00

48. Comparison of District LCFF Revenue to the Standard


Percent Chan e

0.1% 0.1% 0.2%

1a. STANDARD MET - LCFF revenue has not changed since budget adopllon by more than two percent for the current year and two subsequent fiscal years.

Explanation:


Califomta Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page 4 of 26

Status Met Met Met

Printed: 12/1/2015 4:45 PM

20




05 61564 0000000 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 year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.

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

SA. 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; othetwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded.

Fiscal Year Third Prior Year (2012-13)

Second Prior Year (2013-14) First Prior Year (2014-15)

Unaudited Actuals - Unrestricted (Resources 0000-1999)

Salaries and Benefits Total Expenditures tForm 01, Obiects 1000-3999' tform 01, Oblects 1000-7499'

I 15,560,049.73 I 17 552,488.15 I 18 777 948.51

District's Reserve Standard Percentage (Criterion 108, Line 4

District's Salaries and Benefits Standard (hlstorlcal average ratio, plus/minus the

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

)

:

17,680 775.53

20.628,110.15 21548821.14

Historical Average Ratio:

Current Year '2015-161

3.0%

83.7% to 89.7%

Ratio

of Unrestricted Salaries and Benefits to Total Unrestricted Exnenditures

88.0% 85.1%

87.1% 86.7%

1st Subsequent Year (2016-17}

3.0%

83.7% to 89.7%

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

2nd Subsequent Year '2017-181

3.0%

83.7% to 89.7%

DATA ENTRY: Jf 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 Current

Year are extracted.

Fiscal Year

Current Year (2015-16) I

1st Subsequent Year (2016-17) r 2nd Subsequent Year (2017-18) I

Projected Year Totals - Unrestricted (Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(form MYPI Lines 81-83' Form MYPI Lines 81-88 810' to Total Unrestricted Exnenditures (Form 011, Objects 1000-3999) (Form 011, Objects 1000-7499) of Unrestricted Salaries and Benefits

18 139 936.82 22 986,478.47 78.9%

18,746 661.35 21,894 648.35 85.6%

19.370,713.08 22 529,269.08 86.0%

SC. Comparison of District Salaries and Benefits Ratio to the Standard


Status I Not Met I Met I Met

1 a. STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits.

Explanation:



In 2015-16, we will be expending $1.3 million of one-time funds one 5 new buses and replacing a school kitchen.

I I I

SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015) Page 5 of 26 Printed: 12/1/2015 4:45 PM

21




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 services and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budget adoption.

Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: f----~-•~·~··~Y,~to=•~•~·•~•~· ----I

District's Other Revenues and Expenditures Explanation Percentage Range: '------~-•~·~··~Y,~tocc.:•~•~·•~•~· ___ _J

GA. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist wlll be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. lf First Interim Form MYPI exists, data for the two subsequent years will be extracted; lf 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.

Object Range I Fiscal Year

Budget Adoption Budget

(Form 01CS, Item 68)

Federal Revenue (Fund 01, Objects 81

Current Year (2015-16)

00-82991 IForm MYPI, L.lne A2l

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

902,307.00 I 902.307 .oo I 902,307.00 I

Explanation: {required if Yes)

First Interim include prior year carryover

Other State Revenue (Fund 01, Objects Current Year {2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

I

I I

8300-85991 {Form MYPl, L.lne A3\ 2 387 673.00

628,546.00 628,546.00


(Fund 01) (Form MYPI)

1 395,956.05 868 401.00 868,401.00

2184,166.00 I 664659.00l 664,659.00 I

Percent Change

54.7% -3.8% -3.8%

-8.5% 5.7% 5.7%

.I I

I

Change Is Outside Explanation Range

Yes No No

Yes Yes Yes

Explanation: (required if Yes)

For 2015-16, the enacted state budget reduced the amount of unrestricted mandate cost reimbursement. For 2016-17 and 2017-18, anticipated higher lottery revenue than originally projected.

I I I

I I

I

Other L.ocal Revenue (Fund 01, Objects'r'B6~0~D,,-8~7c,9"'9l,_,~ flF"'o~,~m~M~Y~P'-'l"--"L~ln~e"A;4"--'---------~------------~----------~ Current Year (2015-16) lf---------"34>J1c,Ba,Oc,4"'.o"o-l--1 ______ 4:,.1csBs,3e,Bc,4.,,1~7-I--l ____ _,.22e,.4:,.%,c, _____ -1------Y-"e"s'-----------II

1st Subsequent Year (2016-17) lf---------"34"1"',8~04=.o,,o-\-1 ______ 34=9,_, 1,,4,,2"'.o"o-l-1 ____ _,2"'.1"%'-------+-----"N"'o ___ ___,1 2nd Subsequent Year (2017-18) lc.._ _____ ...,,34:c1c,Be,Dc,4,e.D,<O_i_ l _____ ...,,34,;9c_, 1c,4e,2o,.O~O_._ l ____ _,2"'.1~•~· _____ .1-. ___ _,:Ne,o ___ __JI

Explanatlon: (required if Yes)


Books and Supplies (Fund 01, Objects


4000-49991 (Form MYPI, Line 841 I 1,313 339.37 2.325 249.641 77.0% Yes I

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

Explanation: (required if Yes)

I 1,313339.00 I 1 313,339.00


1,273 339.00 I -3.0% No I 1,273,339.50 I -3.0% No I

Services and Other Operating Expenditures 'Fund 01. Oblects 5000-59991 !Form MYPI Une 851 Current Year (2015-16) r 2 452,192.32 I 2 872,784.22-r 17.2% Yes I 1st Subsequent Year (2016-17) l-----~2",4"'54~4"'s"•-"o"o+-l----~2"•"'•"•'".•ces"•."'•"1+-l ____ _co".o""o;", -----+--------"N"o'-----------11

2nd Subsequent Year (2017-18) '-------~2e,,4:,_7c,6'",7"7"6.o,De_D.1-1 ____ ~2e,,4:,_7c,6,_,7e<7,c6.c,5,,_5_._ l ____ ____,O,,.O'-'%"--------....l.-----"N"'o ____ .JI

Explanatlon: (required lf Yes)



SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page6of26 Printed: 1211/2015 4:45 PM

22




GB. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

Object Range I Fiscal Year Budget Adoption

Budget First Interim

Protected Year Totals Percent Change Status

05 61564 0000000 Form 01CSI

Total Federal, Other State, and Other Lorc~a~l~R,,,e~v~en~u~e'--"S~e,,c~tlo~ne.,6A,,,.__~-------~~~~-----==-----~---------~ Current Year (2015-16) l---------'3",6"'3=1'-',7,"8:,4,e,OO'-f------~3,,9e,9e,8"'5"'06,c.c'22'-f------'"0".1"%'-----+---~N,,,o,ct M,,e,,,•~---1 1 st Subsequent Year (2016-17) 1,872,657.00 1 882 202.00 0.5% Met 2nd Subsequent Year (2017-18) 1------,;,c.s"1"2"'.s""s=1."oo'-f------~,~."s"'2"2"02='."oo'-f------"o."s•;;v,~----+-------'M~e~,-----I

Total Books and Supplies, and Seivlces;c,,a~nd"-"O~th~e~r~O=e~ra,,t~ln="'"E~x~e~n~d~lt~u~re~s=s,,e~ct~lo~n~6~ACL=~==~-----==-----~---~~=---~ Current Year {2015-16) 3,765,531.69 5,198 033.86 38.0% Not Met 1stSubsequentYear(2016-17) 3777,793.00 3,737,793.51 -1.1% Met 2nd Subsequent Year (2017-18) 3 790,115.00 3,750,116.05 -1.1% 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 68 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 two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used In the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section GA above and will also display in the explanation box below.

Explanation: Federal Revenue (linked from GA

if NOT met)

I First lntertm Include prtor year carryo,er

Explanatlon: Other State Revenue

(linked from GA

For 2015-16, the enacted state budget reduced the amount of unrestricted mandate cost reimbursement. For 2016-17 and 2017-18, anticipated higher lottery revenue than originally projected.

if NOT met)

Explanation: Other local Revenue

(linked from 6A if NOT met)


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 two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation: First Interim Include prior year carryover Books and Supplies

(linked from GA if NOT met)

Explanation: First Interim include prior year canyover Services and Other Exps

{linked from GA if NOT met)

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page 7 of26 Printed: 12/112015 4:45 PM

23


7. CRITERION: Facilities Maintenance



Form 01CSI

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75, as amended by AB 104 (Chapter 13, Statutes of 2015), effective 2015-16 and 2016-17 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: AB 104 {Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2015-16 and 2016-17 fiscal years, a minimum amount that is the lesser of 3% of the total general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-15 fiscal year.

DATA ENTRY: For the Required Minimum Contribution, enter the lesser of 3% of the total general fund expenditures and other financing uses for the current year or the amount that the district deposited into the account for the 2014-15 fiscal year. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. All other data are extracted.

1. OMMAfRMA Contribution

2. Budget Adoption Contribution (information only) (Form 01CS, Criterion 7, Line 2c)

Required Minimum Contribution

799034.00

First Interim Contribution Projected Year Totals

(Fund 01, Resource 8150, Ob.ects 8900-8999

851,753.62

799,034.oo I

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

Status

Met

§ Not applicable (district does not participate ln the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size (EC Section 17070.75 (b)(2)(E)]) Other (explanation must be provided)

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

California Dept of Education SACS Financial Reporting Software - 2015.2.0 Fite: csi (Rev 06/09/2015) Page 8 of 26 Printed: 121112015 4:45 PM

24




Form 01CSI

8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reseives1 as a percentage of total expenditures and other financing uses2 in any of the current fiscal year or two subsequent fiscal years.

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

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

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

DATA ENTRY: All data are extracted or calculated.

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

District's Available Reserve Percentages (Criterion 10C, line 9)cl ____ ~5~.9~%"----~-----~•~-•~%~------'------'~-2~%~, ____ J

District's Deficit Spending Standard Percentage Levels\ (one-third of available reserve percentage): L. ----~2~.0~%~,-----'--------'~-5~%~,-----~----~•~-4~%~, ____ 0

88. 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 and second columns.

Fiscal Year


Projected Year Totals Net Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses (Form 011, Section E) (Form 011, Objects 1000-7999) IForm MYPI Line Cl IForm MYPI, Line 811)

f323 883.36'1 22 986.478.47 I 1462,543.44ll 21,894 648.35 I r934 679.02\I 22,529,269.08 I

BC. Comparison of District Deficit Spending to the Standard

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

Deficit Spending Level (If Net Change in Unrestricted Fund

Balance is nenative, else NIA'

1.4% 2.1% 4.1%

Status T Met I Not Met I Not Met

1 a. 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 the deficit 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 are eliminated or are balanced within the standard.

Explanation:



CUSD has been deficit spending for a number of years due to declining enrollment and increasing employer pension costs. Further reductions will need to be made in 2016-17 and beyond.

I I I

SACS Financial Reporting Software~ 2015.2.0 File: cs! (Rev 06!09/2015) Page 9 of 26 Printed: 12/1/2015 4:45 PM

25


9. CRITERION: Fund and Cash Balances



Form 01CSI

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.

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

Ending Fund Balance General Fund

Projected Year Totals 'Form 011, Line F2 \ tform MYPI, line D2l

I 2110.111.16 I I 2 308174.32 I I 1,373,495.30 I

9A-2. Comparison of the District's Ending Fund Balance to the Standard


Status Met Met Met

1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanatlon: (required if NOT met)

B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

98-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: lf Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash Balance General Fund

Fiscal Year Form CASH Line F, June Column Current Year (2015-16) 2 696996.00

98-2. Comparison of the District's Ending Cash Balance to the Standard


Status Met

1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.


California Dept of Education SACS Financial Reporting Software - 2015.2.0 Flle: csi (Rev 06/09(2015) Page 10 of 26 Printed: 12/1/2015 4:45 PM

26


10. CRITERION: Reserves



05 61564 0000000 Form 01CSI

STANDARD: Available reseives1 for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts2 as applied to total expenditures and other financing uses~:

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

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

4% or $65,000 (greater of) 301 to 1,000

3% 1,001 to 30,000

2% 30,001 to 400,000

1% 400,001 and over

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

i Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand.

~ A school district that Js 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.

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

District Estimated P-2 ADA {Form A, linesA6 and C4):cl ___ ~2~.~95~7'------'-------"'·~•~oo"---------.L.-----"2,~8~45e..-___ _J

District's Reseive Standard Percentage Level: L----'~o/.~·-----1------~,·~v,,_ _____ .L. ____ ~,·~v,,_ ___ _J

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 MYPl exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

For districts that seive as the AU of a SELPA {Form MYPI, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reseive calculation the pass-through funds distributed to SELPA members?

2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name{s) of the SELPA{s):

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

108. Calculating the District's Reserve Standard

Current Year Projected Year Totals

(2015-16)

0.00 I

Yes

1st Subsequent Year {2016-17)

2nd Subsequent Year {2017-18)

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.

1. Expenditures and Other Financing Uses {Form 011, objects 1000-7999) {Form MYPI, Line 811)

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 81 plus Line 82) 4. Reseive Standard Percentage Level

5. Reseive Standard - by Percent {Line 83 limes Line 84)

6. Reseive Standard - by Amount ($65,000 for districts with less than 1,001 ADA, else O)

7. District's Reserve Standard (Greater of Line 85 or Line 86)

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)


'2015-16\

29,911,562.74

29911,562.74

3%

897,346.88

0.00

897 346.88

Page 11 of26

1st Subsequent Year 2nd Subsequent Year

(2016-17} 12017-18\

27 915,098.44 28,792,002.02

27 915,098.44 28 792,002.02

3% 3%

837,452.95 863,760.06

0.00 0.00

837 452.95 863 760.06

Printed: 12/1/2015 4:45 PM

27


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.

Reserve Amounts

(Unrestricted resources 0000-1999 except line 4) 1. General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, line E1a)

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

3. General Fund - Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, line E1c)

4. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 9792, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d)

5. Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (form MYPI, line E2a)

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

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

8. District's Available Reserve Amount

(lines C1 thru C7) 9. District's Available Reserve Percentage (Information only)

(line 8 divided by Section 1 OB, line 3) District's Reserve Standard

{Section 106, Line 7)

Status

100. Comparison of District Reserve Amount to the Standard


:


(2015-16}

0.00

897000.00

853 735.76

0.00

0.00

0.00

0.00

1.750735.76

5.85%

897,346.88

Met

1st Subsequent Year (2016-17}

0.00

825 000.00

463192.32

0.00

0.00

0.00

0.00

1,288,192.32

4.61%

837,452.95

Met

05 61564 0000000 Form 01CSI

2nd Subsequent Year (2017-18}

0.00

0.00

353 513.30

0.00

0.00

0.00

0.00

353,513.30

1.23%

863 760.06

Not Met

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 the standard and what plans and actions are anticipated to increase reserves to, or above, the standard.

Explanation:


Due to declining enrollment and increasing expenditures, CUSD will need to make further reductions to its programs to meet the minimum required reserve in 2017-18.

California Dept of Education SACS Financlal Reporting Software· 2015.2.0 File: csi (Rev 06/09/2015) Page 12of26 Printed: 1211/2015 4:45 PM

28


SUPPLEMENTAL INFORMATION



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

51. 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?

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

Yes

05 61564 0000000 Form 01cs1

CUSD has a board approved agreement with its classified bargaining unit. This agreement states its members will receive a 3% increase on the salary schedule and a $200 per month medical cap increase when the district is able to certify positive for the current year and two subsequent years after the costs of the agreement is reflected in the multi-year projections. The MYP shows that CUSD is not currently able to afford the agreement.

52. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent? No

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

53. Temporary lnterfund Borrowings

1a. Does your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603)

1 b. If Yes, identify the interfund borrowings:

84. 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

No

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

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015) Page 13of26 Printed: 12/1/2015 4:45 PM

29


55. Contributions



05 61564 0000000 Form 01CSI

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 fiscal years. 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.

-5.0% to +5.0% District's Contributions and Transfers Standard:L _ _.:o~c~-$=20=0~00'--"to~+~$~2~0~0~0~0 __ _J

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; otheiwise, enter data into the first column. For Contributions, the First lnterim's Current Year data wlll be extracted. Enter First 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 the Current 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.

Description I Fiscal Year

1 a. Contributions, Unrestricted General Fund

Budget Adoption (Form 01 CS, Item SSA)


Percent Change Amount of Change Status

(Fund 01, Resources 0000-1999, Object~•~•~•~•,__ ___ ~~---~-----~---~~~-~------~=-~---------~ Current Year (2015-16) 4,480,734.62 166,227.59 Met

1st Subsequent Year (2016-17) 4,589, 179.00 339,011.09 2nd Subsequent Year (2017-18) 4,759,638.00 410,834.94

1b. Transfers In, General Fund" Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

1c. Transfers Out, General Fund* Current Year(2015-16) 1st Subsequent Year {2016-17) 2nd Subsequent Year (2017-18)

1d. Capital Project Cost Overruns

0.00 0.00 0.00

0.00 0.00 0.00

Have capital project cost overruns occurred since budget adoption that may impact the general fund operational budget?

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

558. 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.

0.00 0.00 0.00

0.00 0.00 0.00

No

Not Met Not Met

Met Met Met

Met Met Met

1 a. 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 any of 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.

Explanation: {required if NOT met)

The adopted budget MYP did not our outstanding classified bargaining unit agreement, however our first interim includes the agreement.

1 b. MET - Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.


California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06{0912015) Page 14 of 26 Printed: 121112015 4:45 PM

30




1c. MET· Projected transfers out have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.


1d. NO· There have been no capital project cost overruns occurring since budget adoption that may impact the general fund operational budget.

Project Information: (required if YES)

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: CSi (Rev 06/0912015) Page 15of26

05 61564 0000000 Form01CSI

Printed: 12/1(2015 4:45 PM

31


86. Long·~term Commitments



Identify all existing and new multi year commitments1 and their annual required payment for the current fiscal year and two subsequent fiscal years.

05 61564 0000000 Form 01CS1

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 mu!tiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

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

DATA ENTRY: If Budget Adoption data exist (Form 01 CS, Item S6A), long-term commitment data will be extracted and ii will only be necessary to click the appropriate button for Item 1 b. 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 1 b, and enter all 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)

b. If Yes to Item 1a, have new long-term (multi year) commitments been incurred since budget adoption?

Yes

No

2. If Yes to Item 1a, list (or update) all new and existing mulliyear commitments and required annual debt service amounts. Do not Include long-term commitments for pcstemployment benefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

#of Years SACS Fund and Object Codes Used For:

Tvoe cf Commitment Remainina Fundin" Sources 'Revenues) Debt Service 'Exnenditures'

Capital Leases Certificates cf Participation 22 Unrestricted GF Revenue and develooer fees Fund 01 and Fund 25

General Obligation Bonds 26 CcuntV Taxes Supp Early Retirement Program State School Building Loans Compensated Absences

Other Long-term Commitments (do not include OPES\:

Uahtina Retrofit UP 7

TOTAL:

Tvoe of Commitment tcontinued' Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences

L Other cng-term c cmmitmen ts ( continue d)

Unhtinn Retrofit UP

Total Annual Payments:

Unrestricted GF Revenue

Prior Year (2014-15)

Annual Payment tp &II

510,769 2 186,294

56720

2,753 783 Has total annual payment Increased over prior year (2014-15)?

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015)

Countv Taxes

Fund 01


Annual Payment (P&II

513,369 2 293,769

56,720

2 863 858 Yes

Page 16 of 26

1st Subsequent Year (2016-17)

Annual Payment IP& I\

520 769 2 402,331

56720

2,979,820 Yes

Principal Balance asof Julv 1, 2015

5307,783 23 146.465

275 215

28,729,463


Annual Payment IP& ll

522,869 2 500,119

56.720

3,079,708 Yes

Printed: 12/1/2015 4:45 PM

32




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

DATA ENTRY: Enter an explanation if Yes.

05 61564 0000000 Form 01CSI

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 be funded.

Explanation: (Required if Yes

to increase in total annual payments)

Increases in tong-term commitments are reflected in the MYP and taken into account as part of the whole district budget.

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

DATA ENTRY: Click the appropriate Yes or No button !n Item 1; if Yes, an explanation Is required in Item 2.

1. Will fimding sources used to pay IOD;J-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)

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page 17 of 26 Printed: 12/1/2015 4:45 PM

33


87. Unfunded Liabilities


Schoo! District Criteria and Standards Review

Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

57 A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

05 61564 0000000 Form 01CSI

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 and First Interim data in items 2-4.

1. a. Does your district provide postemployment benefits other than pensions (OPEB)? {If No, skip items 1 b-4)

b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities?

c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions?

2. OPEB Liabilities a. OPEB actuarial accrued liability {AAL) b. OPEB unfunded actuarial accrued liability (UAAL)

c. Are AAL and UAAL based on the district's estimate or an actuarial valuation?

d. If based on an actuarial valuation, indicate the date of the OPEB valuation.

3. OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative

Measurement Method Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

Yes

Yes

Yes

Budget Adoption Form 01CS, Item S7A

8,044,118.00 8044,118.00

Actuarial Jul 01. 2013

Budget Adoption Form 01CS Item S7A

852 548.00 852,548.00 852,548.00

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


c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2015-16) 1st Subsequ~nt Year (2016-17) 2nd Subsequent Year (2017-18)

d. Number of retirees receiving OPEB benefits Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

4. Comments:

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06!09/2015)"

804.424.39 817,335.80 833682.50

895,969.00 829,768.00 812 732.00

Page 18 of26

First lnterim 8 044118.00 8 044118.00

Actuarial Jul 01 2013

First Interim 852 548.00 804,424.39 895,969.00

812,021.78 817,335.80 833,682.50

895,969.00 829,768.00 812,732.00

Printed: 1211/2015 4:45 PM

34




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

05 61564 0000000 Form 01CSI

DAT A ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item 878) will be extracted; otherwise, enter Budget Adoption and First 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 OPES; which is covered in Section S7A) (If No, skip items 1b-4)

b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities?

c. If Yes to ltem 1a, have there been changes since budget adoption in self-insurance contributions?

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

3. Self-Insurance Contributions a. Required contribution (funding) for self-insurance programs


b. Amount contributed (funded) for self-insurance programs Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)

4. Comments:


No

nla

nla

Budget Adoption (Form 01 CS, Item 878)

Budget Adoption Form 01CS Item 878

Page 19 of 26

First Interim

First Interim

Printed: 12/1/2015 4:45 PM

35


58. Status of Labor Agreements



Form 01cs1

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 of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the dale of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classlfled staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent.

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

DATA ENTRY: 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 Period Were all certificated labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section sea.

lf No, continue with section SBA.

Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim)

2014-15 Current Year

2015-16

Yes

1st Subsequent Year 2016-17

2nd Subsequent Year 2017-18

Number of certificated (non-management) fulltime-equivalent (FTE) positions 149.8 140.8 140.8 140.8

1a. Have any salary and benefit negotiations been settled since budget adoption? nfa

lf 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.

1 b. Are any salary and benefit negotiations still unsettled? If Yes, complete quesb'ons 6 and 7.

Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Govemment 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 Govemment Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement?

If Yes, dale of budget revision board adoption:

4. Period covered by the agreement: Begin Date: ,I -~J"~'~0~1,~2~0~15~-"

5. Salary settlement:

Is the cost of salary settlement included in the interim and mumyear projections (MYPs)?

One Year Agreement Total cost of salc:I)' settlement


Yes

No

Aug 01, 2015

Yes

a/a

End Date:

0

% change in salary schedule from prior year c_ ___ _,0~.0~%~,-----' or

Multiyear Agreement

Jun 30, 2016


Yes

ol

2nd Subsequent Year (2017~18)

Yes

ol

Total cost of sala,y settlemeat I O I O I O I % chaage In sala,y sched,le from prior year (may enter text, such as "Reopener'') L. ----~o~.0~%"--------'------'o~.~o'~"'----------'----~o~.~o0~%c_ ___ _,

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

N/A

California Dept of Education SACS Financial Reporting Software~ 2015.2.0 File: csi (Rev 06!09/2015) Page 20 of 26 Printed: 12/112015 4:45 PM

36


Negotiations Not Settled

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

7. Amount included for any tentative salary schedule increases

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



Current Year

(2015-16)

Current Year

(2015-16)

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

Certificated (Non-management) Prior Year Settlements NegoUated Since Budget Adoption

Are any new costs negotiated since budget adoption for prior year settlements included in the interim?

If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:

Certificated (Non-management) Step and Column Adjustments

1. Are step & column adjustments included In the interim and MYPs?

2. Cost of step & column adjustments 3. Percent change in step & column over prior year

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

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

2. /J.re additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?

Certificated (Non-management) - Other

Current Year

{2015-16)



1st Subsequent Year

(2016-17)

1st Subsequent Year

(2016-17)

1st Subsequent Year

(2016-17)

I

I

05 61564 0000000 Fonn 01CSI



2nd Subsequent Year

(2017-18)

2nd Subsequent Year

(2017-18)

I

List other significant contract changes that have occurred since budget adoplfon and the cost impact of each change (Le., class size, hours of employment, leave of absence, bonuses, etc.):

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: CSi (Rev 06!09/2015) Page 21 of 26 Printed: 12/1/2015 4:45 PM

37




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

05 61564 0000000 Form 01CSI

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 Period Were all classified labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section sac. If No, continue with section SBB.

Classified (Non-management) Salary and Benefit Negotiations

Number of classified (non-management) FTE positions

Prior Year (2nd Interim) 2014-15

118.4

Current Year

2015-16

No

119.5

1a. Have any salary and benefit negotiations been settled since budget adoption? No

1st Subsequent Year

2016-17

119.5

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.

1 b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7.

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

2b. Per Government Code Section 3547.S(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.S(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement? If Yes, date of budget revision board adoption:

Yes

Nov 10, 2015

Yes Novas 2015

nla

4. Period covered by the agreement: Begin Date: cl _ _,J,,,lc,Oc,1~, 2e,Oc,1~4 _ _, End Date: ~--~J""°=30~·~2~0'-'15~-~

5. Salary settlement: Current Year

(2015-16)

Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? No

One Year Agreement Total cost of salary settlement I 450,3581

% change in salary schedule from prior year L----"3~.o~•~·-----· or


No

ol

2nd Subsequent Year

2017-18

119.5


No

ol

Multiyear Agreement

Total cost of salary settlement I 476,3361 4s3,004 I 493,3891

% change in sala,y sched,le from prior year (may enter text, such as "Reopener'') L. ----"3~.0~'lc~·------'----~-~o~.~o·~•'---------"'-----~o~.~o·~•'-------

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

renecal Fond ,nrestnct fond balance





Current Year

2015-16

Page 22 of 26

53.412 I

476 336

1st Subsequent Year 2016-17

483,004


493 389

Printed: 12/1/2015 4:45 PM

38

2015-16 First Interim General Fund Calaveras Unified

Calaveras County School District Criteria and Standards Review

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

1. Are costs cf 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

Class[fied (Non-management) Prior Year Settlements Negotiated Since Budget Adoption

Are any new costs negotiated since budget adoption for prior year settlements included in the interim?

If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:

Current Year (2015-16\

Yes hard cap

varies hardcap

Yes 450,3581

1st Subsequent Year (2016-17\

Yes hardca.c

varies hardcao

ol

05 61564 0000000 Form 01CSI

2nd Subsequent Year 12017-18\

Yes hardcao

varies hardcao

ol

CUSD and its classified bargaining unit agreed to a 3% one-time salary schedule increase for 2014-15 and a one-time medical cap payment of $200 per month, per member for 2014-15. CUSD will be paying this out in a lump sum payment. The agreement was board approved on 11/10/15.

Classified (Non-management) Step and Column Adjustments

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

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

1. Are savings from attrition included Jn the interim and MYPs?

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

Classified {Non-management) - Other

Current Year (2015-16\

Yes

2.5%


No

No

1st Subsequent Year 2nd Subsequent Year 12016-17' (2017-18'

Yes Yes 117,413 120,348

2.5% 2.5%

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

No No

No No

List 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.):

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page 23 of 26 Printed: 1211/2015 4:45 PM

39




SSC. Cost Analysis of District's Labor Agreements· Management/Supervisor/Confidential Employees

05 61564 0000000 Form 01CSI

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 extractions in this section.

Status of ManagementlSupervlsor/Confidential Labor Agreements as of the Previous Reportln0g~P~•~•~io~d,_ ____ ~ Were all managerial/confidential labor negotiations settled as of budget adoption? I n/a

If Yes or nfa, complete number of FTEs, then skip to 89. If No, continue with section sac.

Management/Supervisor/Confldentral Salary and Benefit Negotiations

Prior Year (2nd Interim)

2014-15

Number of management, supervisor, and confidential FTE positions 31.5

1a. Have any salary and benefit negotiations been settled since budget adoption? If Yes, complete question 2.

If No, complete questions 3 and 4.

1 b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption

2. Salary settlement

ls the cost of salary settlement included in the interim and multiyear projections (MYPs)?


Total cost of salary settlement

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



ManagementlSupervlsor/Confldentlal Health and Welfare (H&W) Benefits

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 Step and Column Adjustments

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

Management/Supervlsor/Conf!dentlal Other Benefits (mileage, bonuses, etc.)

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

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi {Rev 06/09(2015)

Current Year

2015-16

Current Year 12015-161

Current Year

(2015-16)

Current Year

(2015-16)



Page 24of26

29.5

n/a

nla

1st Subsequent Year

2016-17

1st Subsequent Year

'2016-17\

1st Subsequent Year

(2016-17)

1st Subsequent Year

(2016-17)



29.5


29.5

2nd Subsequent Year (2017-18\

2nd Subsequent Year

(2017-18)

2nd Subsequent Year

(2017-18)



Printed: 12(1/2015 4:45 PM

40


59. Status of Other Funds



Form 01CSl

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 an interim report and multi year 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 fund balance 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 for each 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) and explain the plan for how and when the problem(s) will be corrected.

California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: csi (Rev 06/09/2015) Page 25 of26 Printed: 12'1/2015 4:45 PM

41


ADDITIONAL FISCAL INDICATORS



Form 01CSI

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

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A 1 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 a negative cash balance in the genera[ fund? (Data from Criterion 98-1, Cash Balance, are used to determine Yes or No)

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

A3. Is enrollment decreasing in both the prior and current fiscal years?

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

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

A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?

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

AS. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.S(a)? (If Yes, provide copies to the county office of education.)

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

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

No

Yes

Yes

No

Yes

No

No

Yes

Yes

Comments: (optional)

Fiscal distress reports are comprised of CCOE letters and auditor findings. The district hired a new Director of Fiscal Services (CBO) in January 2015.

End of School District First Interim Criteria and Standards Review

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015) Page 26 of 26 Printed: 12/1/2015 4:45 PM

42


Dascrl tion Resource Codes

A.REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

5 TOTAL.REVENUES

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) other Outgo (excluding Transfers of Indirect Costs)

8) Other Outgo- Transfers of Indirect Costs

9 TOTAL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 89

D. OTHER FINANCING SOURCES/USES

1) lnterfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

4 TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)


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

Board Approved Object Original Budget Operating Budget Actuals To Date Codes A B c

8010-8099 24,966,037.00 25,000, 108.00 6,305,604.19

8100-8299 0.00 0.00 1,353.00

8300-8599 2,270,725.00 2,061,611.00 72,460.19

8600-8799 240,500.00 247,838.32 86,953.08

27,477 262.00 27,309 557.32 6,466,370.46

1000-1999 9,664 742.18 9 736,908.14 3,186,293.89

2000-2999 3 223 341.12 3,228 157.77 1,060,580.25

3000-3999 5,049 491.95 5,174 870.91 1,805,768.84

4000-4999 983,093.26 1,242,073.61 233,204.55

5000-5999 1,685,457.29 1, 735,859.05 527,951.96

6000-6999 0.00 1,365,000.00 0.00

7100-7299 7400-7499 502,631.98 592,631.98 28,359.99

7300-7399 93,665.66 89,022.99 21,184.3

21 015092.12 22 986 478.47 6820975.11

6462169.88 4,323,078.85 354,604.65

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 4480 734.62 4 646 962.21 0.00

4 480,734.62 4,646,962.21 0.00

Page 1

05 61564 0000000 Form011

Projected Year Difference % Dlff Totals (Col B&D) (E/8)

D E F

25000,108.00 0.00 0.0%

0.00 0.00 0.0%

2,061,611.00

247,838.32

27,309,557.32

9,736,908.14 0.00 0.0%

3,228,157.77 0.00 0.0%

5,174,870.91 0.00 0.0%

1,242,073.61 0.00 0.0%

1,735,859.05 0.00 0.0%

1365000.00 0.00 0.0%

592,631.98 0.00 0.0%

89,022.99 0.00 0.0%

22,986 478.47

4 323,078.85

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

4 646962.21

4,646,962.21

Printed: 12/2/2015 9:06 AM

43


Descrl lion

E. NET INCREASE (DECREASE) IN FUND

BALANCE C + 04

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

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

d) Other Restatements

e) Adjusted Beginning Balance (F1c + F1d)

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

Components of Ending Fund Balance a) Nonspendable

Revolving Cash

Stores

Prepaid Expenditures

All Others

b) Restricted

c) Committed Stabilization Arrangements

Other Commitments d) Assigned

Other Assignments

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

Unassi ned/Una ro riated Amount

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)

Resource Codes


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

Object Codes

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Board Approved Original Budget Operating Budget Actuals To Date

A B C

1,981,435.26

3,094,601.12

0.00

3094601.12

0.00

3,094,601.12

5,076,036.38

20,000.00

0.00

0.00

0.00

2 151 460.00

799 034.00

2105 542.38

Page2

3094,601.12

05 61564 0000000 Form 011

0.00 0.0%

Printed: 12/2/2015 9:06 AM

44

2015-16 First Interim Calaveras Unified General Fund 05 61564 0000000 Calaveras County Unrestricted (Resources 0000-1999)

Revenues, Expenditures, and Changes in Fund Balance Form 011

Board Approved Projected Year Difference % Dlff Object Original Budget Operating Budget Actuals To Date Totals (Col B&D) (E/B)

Descrl tlon Resource Codes Codes A B c D E F

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 9,258,934.00 7 ,973,255.00 5,559,372.00 7,973 255.00 0.00 0.0%

Education Protection Account State Aid- Current Year 8012 1, 150,956.00 1, 150,956.00 368,321.00 1, 150,956.00 0.00 0.0%

State Aid - Prior Years 8019 0.00 0.00 377,911.19 0.00 0,00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 170,712.00 168,600.00 0.00 168,600.00 0.00 0.0%

Timber Yield Tax 8022 416.00 990.00 0.00 990.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 a.ob 0.0%

County & District Taxes Secured Roll Taxes 8041 12,471,527 .00 13,166,037.00 0.00 13,166037.00 0.00 0.0%

Unsecured Roll Taxes 8042 223,220.00 221 900.00 0.00 221 900.00 0.00 0.0%

Prior Years' Taxes 8043 12,887.00 9,800.00 0.00 9800.00 0.00 0.0%

Supplemental Taxes 8044 255486.00 398 300.00 0.00 398,300.00 0.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 1,421,899.00 1,910,270.00 0.00 1,910,270.00 0.00 0.0%

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 24 966,037.00 25 000,108.00 6,305,604.19 25,000, 108.00 0.00 0.0%

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 0.00 0.00 0.00 0.00 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 24 966 037.00 25 000, 108.00 6,305,604.19 25,000, 108.00 0.00 0.0%

FEDERAL REVENUE

Maintenance and Operations 8110

Special Education Entitlement 8181

Special Education Discretionary Grants 8182

Child Nutrition Programs 8220

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%

lnteragency Contracts Between LEAS 8285

Pass-Through Revenues from Federal Sources 8287

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

NCLB: Title I, Part 0, Local Delinquent

Program 3025 8290

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

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015) Page3 Printed: 12/2/2015 9:06 AM

45


Descrl lion

NCLB: Title Ill, Immigration Education Program

NCLB: Tille Ill, Limited English Proficient (LEP) Student Program

NCLB: Title V, Part 8, Public Charter Schools Grant Program (PCSGP)

Other No Child Left Behind

Vocational and Applied Technology Education

Safe and Drug Free Schools

All Other Federal Revenue

TOTAL, FEDERAL REVENUE

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement Prior Years

Special Education Master Plan Current Year

Prior Years

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years

Child Nutrition Programs

Mandated Costs Reimbursements

Resource Codes

4201

4203

4610

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

5510

3500-3699

3700-3799

All Other

6360

6500

6500

All Other

All Other

Lottery - Unrestricted and Instructional Materials

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions

Other Subventions/In-Lieu Taxes

Pass-Through Revenues from State Sources

School Based Coordination Program

After School Education and Safety (ASES)

Charter School Facility Grant

Drug/Alcohof{Tobacco Funds

California Clean Energy Jobs Act

Specialized Secondary

American Indian Early Childhood Education

Quality Education Investment Act

Common Core State Standards Implementation

All Other State Revenue

TOTAL OTHER STATE REVENUE


7250

6010

6030

6650, 6690

6230

7370

7210

7400

7405

All Other



Object Codes

8290

8290

8290

8290

8290

8290

8290

8319

8311

8319

8311

8319

8520

8550

8560

8575

8576

8587

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

Page4

05 61564 0000000 Form 011

Printed: 121212015 9:06 AM

46


Descri tlon Resource Codes

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Va!orem Taxes Parcel Taxes

Other

Community Redevelopment Funds Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF Taxes

Sales Sale of Equipment/Supplies

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts Adult Education Fees

Non-Resident Students

Transportation Fees From Individuals

lnteragency Services

Mitigation!Developer Fees

All Other Fees and Contracts

Other Local Revenue

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

Pass-Through Revenues From Local Sources

All Other Local Revenue

Tuition

All Other Transfers In

Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools

From County Offices

From JPAs

ROC/P Transfers From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments

From Districts or Charter Schools

From County Offices

FromJPAs

All Other Transfers In from All Others

TOTAL, OTHER LOCAL REVENUE

TOTAL REVENUES


6500

6500

6500

6360

6360

6360

All Other

All Other

All Other



Object Codes

8615

8616

8617

8618

8621

8622

8625

8629

8631

8632

8634

8639

8650

8660

8662

8671

8672

8675

8677

8681

8689

8691

8697

8699

8710

8781-8783

8791

8792

8793

8791

8792

8793

8791

8792

8793

8799

0.00

0.00

0.00

0.00

55000.00

15 000.00

0.00

0.00

0.00

0.00

5000.00

0.00

0.00

0.00

0.00

0.00

240,500.00

27,477,262.00

Pages

0.00

0.00

0.00

0.00

57,338.32

15000.00

0.00

0.00

0.00

0.00

5000.00

0.00

0.00

0.00

0.00

0.00

247,838.32

27,309,557.32

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

23,107.60 57,338.32

96.20 15,000.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 5,000.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

86,953.08 247,838.32

6,466 370.46 27 309,557.32

05 61564 0000000 Form011

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121212015 9:06 AM

47


Oescriotlon

Certificated Teachers' Salaries

Certificated Pupil Support Salaries

Resource Codes

Certificated Supeivisors' and Administrators' Salaries

Other Certificated Salaries

TOTAL CERTIFICATED SALARIES

CLASSIFIED SALARIES

Classified Instructional Salaries

Classified Support Salaries

Classified Supeivisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

TOTAL, CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Altemative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPES, Allocated

OPES, Active Employees

Other Employee Benefits

TOTAL, EMPLOYEE BENEFITS

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food

TOTAL BOOKS AND SUPPLIES

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Seivices

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Reipairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs- lnterfund

Professional/Consulting Seivices and Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06!2412015)



Board Approved Object Origlnal Budget Operating Budget Codes (Al (131

1100 8,032,243.35 8,084,911.77

1200 314,598.82 336,635.48

1300 1,317,900.01 1,315,360.89

1900 0.00 0.00

9,664,742.18 9,736,908.14

2100 120,554.95 110 191.41

2200 1573402.17 1 531,736.87

2300 324,895.80 339 295.80

2400 1,101451.00 1,129,359.29

2900 103 037.20 117,574.40

3,223,341.12 3,228 157.77

3101-3102 1,004,323.60 1,011 647.71

3201-3202 414,030.81 409,397.15

3301-3302 400,949.26 384,687.32

3401-3402 2,028,492.56 1,943,917.58

3501-3502 6,453.99 6,521.72

3601-3602 315 269.64 317,652.54

3701-3702 615,266.37 618 203.93

3751-3752 0.00 0.00

3901-3902 264 705.72 482 842.96

5,049 491.95 5,174,870.91

4100 4,674.95 4,674.95

4200 12.400.00 39573.70

4300 911 463.43 1.123127.78

4400 54 554.88 74,697.18

4700 0.00 0.00

983,093.26 1,242 073.61

5100 0.00 0.00

5200 68 539.46 84 534.46

5300 10 250.00 10,250.00

5400-5450 191 275.00 218,952.00

5500 714,914.00 714 914.00

5600 157,300.00 157,819.40

5710 (1 605.87' (1,605.87'

5750 (515.80 (515.80'

5800 466,867.58 472,907.94

5900 78,432.92 78,602.92

1,685.457.29 1,735,859.05

Page6

Projected Year Actuals To Date Totals ,c, 'D'

2,635,702.85 8,084,911. 77

112,282.88 336635.48

438,308.16 1 315 360.89

0.00 0.00

3 186,293.89 9 736,908.14

26,302.15 110,191.41

513,694.96 1,531.736.87

111 898.60 339,295.80

378,230.38 1,129,359.29

30,454.16 117,574.40

1,060,580.25 3,228,157.77

330055.92 1,011,647.71

131,914.88 409,397.15

122,703.86 384,687.32

629,742.26 1,943,917.58

2,131.16 6,521.72

104,220.51 317,652.54

204 560.85 618,203.93

0.00 0.00

280.439.40 482 842.96

1,805 768.84 5,174 870.91

7,205.22 4,674.95

34,742.56 39573.70

172,019.16 1123127.78

19,237.61 74,697.18

0.00 0.00

233204.55 1,242,073.61

0.00 0.00

15,675.83 84 534.46

8 593.00 10,250.00

106,976.00 218,952.00

204 235.88 714 914.00

24,746.65 157,819.40

(319.33) (1,605.87

(72.781 1515.80

134,754.55 472,907.94

33,362.16 78,602.92

527,951.96 1,735,859.05

05 61564 0000000 Form 011

Difference % Diff (Col B & D) (EIB)

(El (Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1212/2015 9:06 AM

48


Descr! tion Resource Codes

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

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

Equipment

Equipment Replacement

TOTAL, CAPITAL OUTLAY

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition Tuition for Instruction Under lnterdistrict Attendance Agreements

State Special Schools

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

Payments to County Offices

Payments to JPAs

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500

To County Offices 6500

ToJPAs 6500

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


To JPAs 6360

Other Transfers of Apportionments All other

All Other Transfers

All other Transfers Out to All Others

Debt Service Debt Service - Interest

Other Debt Service - Principal

TOTAL, OTHER OUTGO excludin Transfers of Indirect Costs

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs

Transfers of Indirect Costs - lnterfund

TOTAL, OTHER OUTGO- TRANSFERS OF INDIRECT COSTS

TOTAL EXPENDITURES




Board Approved Object Original Budget Operating Budget Codes A 8

6100 0.00 0.00

6170 0.00 0.00

6200 0.00 500,000.00

6300 0.00 0.00

6400 0.00 865000.00

6500 0.00 0.00

0.00 1,365,000.00

7110 0.00 0.00

7130 0.00 0.00

7141 0.00 0.00

7142 132,471.00 222,471.00

7143 0.00 0.00

7211 0.00 0.00

7212 0.00 0.00

7213

7221

7222

7223

7221

7222

7223

7221-7223 72.00 72.00

7281-7283 0.00 0.00

7299 0.00 0.00

7438 144,720.13 144,720.13

7439 225,368.85 225368.85

502,631.98 592 631.98

7310 34 795.70 34,677.36

7350 58,869.96 54345.63

93,665.66 89,022.99

21,015,092.12 22,986,478.47

Page7

05 61564 0000000 Form 011

Projected Year Difference % Dlff Actuals To Date Totals (Col 8& D) (E/8)

c D E F

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 500,000.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 865,000.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 1,365,000.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 222,471.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 72.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

5,893.55 144,720.13 0.00 0.0%

22,466.44 225,368.85 0.00 0.0%

28,359.99 592,631.98 0.00 0.0%

7050.04 34,677.36 0.00 0.0%

14,134.33 54345.63 0.00 0.0%

21,184.37 89,022.99 0.00 0.0%

6 820,975.11 22,986,478.47 0.00 0.0%

Printed: 12/2/2015 9:06 AM

49


Descrlotlon

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund

From: Bond Interest and

Redemption Fund

Other Authorized lnterfund Transfers In

(a) TOTAL, INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

To: Child Development Fund

To: Special Reserve Fund

To: State School Building Fund/

County School Facilities Fund

To: Cafeteria Fund

Other Authorized lnterfund Transfers Out

(b) TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments

Proceeds

Proceeds from Sa!elLease-

Purchase of Land/Buildings

Other Sources

Transfers from Funds of

Lapsed!Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation

Proceeds from Capital Leases

Proceeds from Lease Revenue Bonds

All Other Financing Sources

(c) TOTAL SOURCES

USES

Transfers of Funds from

Lapsed!Reorganized LEAs

All Other Financing Uses

(dl TOTAL, USES

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

le) TOTAL CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

fa-b+c-d+e\


Resource Codes



Board Approved Object Original Budget Operating Budget Actuals To Date

Codes IA\ 1131 (Cl

8912 0.00 0.00 0.00

8914 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7611 0.00 0.00 0.00

7612 0.00 0.00 0.00

7613 0.00 0.00 0.00

7616 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8931 0.00 0.00 0.00

8953 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

8980 (4 480,734.62) (4,646 962.21 0.00

8990 0.00 0.00 0.00

(4 480,734.621 14,646 962.21 0.00

(4 480.734.62 '4,646,962.21 0.00

Page a

Projected Year Totals

101

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

14,646,962.21

0.00

{4,646,962.21'

(4.646,962.21

05 61564 0000000 Form 011

Difference % Diff (Co!B&D) (E/8)

IE\ .(Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12!2!2015 9:06AM

50


Descri tion Resource Codes

A.REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

B. EXPENDITURES

1 ) Certificated Salaries





6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)

8) other Outgo - Transfers of Indirect Costs

9 TOTAL, EXPENDITURES

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

0. OTHER FINANCING SOURCES/USES


b) Transfers Out


b) Uses

3) Contributions




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

Board Approved Object Original Budget Operating Budget Codes A B

8010-8099 0.00 0.00

8100-8299 902,307.00 1,395,956.05

8300-8599 116,948.00 122,555.00

8600-8799 101,304.00 170,545.85

1,120,559.00 1 689,056.90

1000-1999 1,824,502.41 1,861,161.27

2000-2999 1,393 891.63 1,468,363.74

3000-3999 1,219,203.57 1,277,939.12

4000-4999 330,246.11 1,083, 176.03

5000-5999 766,735.03 1,136,925.17

6000-6999 40,000.00 52,841.58

7100-7299 7400-7499 10,000.00 10000.00

7300-7399 34,795.70 34,677.36

5,619 374.45 6,925 084.27

4,498 815.45 5,236 027.37

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699 0.00 0.00

8980-8999 4,480 734.62 4 646,962.21

4480 734.62 4 646,962.21

Page 1

05 61564 0000000 Form 011

Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/B)

c D E F

0.00 0.00 0.00 0.0%

230,400.57 1 395,956.05 0.00 0.0%

72,126.42 122 555.00 0.00 0.0%

218,713.31 170 545.85

521,240.30 1689056.90

590,220.86 1,861,161.27 0.00 0.0%

461,037.57 1,468,363.74 0.00 0.0%

395,753.57 1,277,939.12 0.00 0.0%

140,943.76 1,083, 176.03 0.00 0.0%

125,322.06 1,136,925.17 0.00 0.0%

0.00 52,841.58 0.00 0.0%

0.00 10000.00 0.00 0.0%

7,050.04 34,677.36

1,720,327.86 6,925 084.27

1,199 087.56 5,236 027.37

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 4 646,962.21

0.00 4 646,962.21

Printed: 121212015 9:06 AM

51


Descrl tron

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


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


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




Components of Ending Fund Balance a) Nonspendab!e

Revolving Cash

Stores


All Others

b) Restricted



Other Assignments

e) UnassignedlUnappropriated

Resetve for Economic Uncertainties


California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06124/2015)

Resource Codes



Object Codes

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790


A B C

18 080.83

589065.06

0.00

589,065.06

0.00

589,065.06

Page2

05 61564 0000000 Form 011

Printed: 1212/2015 9:06 AM

52


Oescrl lion

LCFF SOURCES

Principal Apportionment State Aid - Current Year

Resource Codes

Education Protection Account State Aid - Current Year

State Aid - Prior Years

Tax Relief Subventions Homeowners' Exemptions

Timber Yield Tax


County & District Taxes Secured Roll Taxes

Unsecured Roll Taxes

Prior Years' Taxes

Supplemental Taxes

Education Revenue Augmentation Fund (ERAF)

Community Redevelopment Funds (SB 617/69911992)

Penalties and Interest from Delinquent Taxes

Miscellaneous Funds (EC 41604) Royalties and Bonuses

Other In-Lieu Taxes

Less: Non-LCFF (50%) Adjustment

Subtotal, LCFF Sources

LCFF Transfers

Unrestricted LCFF Transfers - Current Year

All Other LCFF Transfers - Current Year

0000

All Other

Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

LCFFIRevenue Limit Transfers - Prior Years

TOTAL, LCFF SOURCES

FEDERAL REVENUE

Maintenance and Operations

Speclal Education Entitlement

Special Education Discretionary Grants


Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

lnteragency Contracts Between LEAs

Pass-Through Revenues from Federal Sources

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

NCLB: Title l, Part 0, Local Delinquent Program

NCLB: Title II Part A Teacher Quali

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 0612412015)

3010

3025

4035


Restricted (Resources 2000-9999) 05 61564 0000000

Form 011 Revenue, Expenditures, and Changes in Fund Balance

Object Codes

8011

8012

8019

8021

8022

8029

8041

8042

8043

8044

8045

8047

8048

8081

8082

8089

8091

8091

8096

8097

8099

8110

8181

8182

8220

8260

8270

8280

8281

8285

8287

8290

8290

8290

0.00 o.q_o 0.00 0.00 0.00 _ 0.0%

0.00 o.oq_ 0.00 0.00 0.00 0.0%

0.00 o.oo I 0.00 0.00 0.00 0.0°/~

I 0.00 0.00 0.00 0.00 9.0% 0.00 1

0.00 0.00 i 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 , 0.00 0.00 0.0%

0.00 0.00 i ~1~-----0~·~00'+: ____ 0~·~00'-l ______Q&&

l------~O~.O~O't------~O~.O~O'-f--~~---~O~.O~O't----~0~.0~0~,---'0~.~0°~S

113,036.oo 1, 182,40~.,,2,_1-1-___ 1,.c8>->3,,.4.,,_91,.,.,,_21'+' ---''~· '"''"'·"•eco•"·"''''-l------'o".o"'o~1 a. 0.0%

0.0°&_ i

0.00 0.00 0.00 0.00 0.00

137 065.00 161,340.78 27,259.78 161,340.78 0.00: 0.0%

Page3 Printed: 121212015 9:06 AM

53


Descrlotlon

NCLB: Title Jll, Immigration Education Program

NCLB: Title m, Limited English Proficient (LEP; Student Program

NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP)





TOTAL FEDERAL REVENUE

OTHER STATE REVENUE


ROC/P Entitlement Prior Years

Special Education Master Plan Current Year

Prior Years





Lottery - Unrestricted and Instructional Materi1








Drug/Atcoholffobacco Funds


Specialized Secondary



Common Core State Standards Implementation


TOTAL, OTHER STATE REVENUE

California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: fundi-a (Rev 06124/2015)

Resource Codes

4201

4203

4610

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

5510

3500-3699

3700-3799

All Other

6360

6500

6500

AU other

All Other

7250

6010

6030

6650, 6690

6230

7370

7210

7400

7405

All Other



Board Approved Object Original Budget Operating Budget Codes fAl 'ta'

8290 0.00 0.00

8290 0.00 0.00

8290 0.00 0.00

8290 0.00 0.00

8290 27,206.00 27 206.00

8290 0.00 0.00

8290 25,000.00 25 000.00

902,307.00 1,395,956.05

8319 0.00 0.00

8311 0.00 0.00

8319 0.00 0.00

8311 0.00 0.00

8319 0.00 0.00

8520 0.00 0.00

8550 0.00 0.00

8560 106,109.00 106 109.00

8575 0.00 0.00

8576 0.00 0.00

8587 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 4500.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 10 839.00 11,946.00

116 948.00 122,555.00

Page4

Projected Year Actuals To Date Totals

fCl fDl

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 27,206.00

0.00 0.00

19,643.52 25,000.00

230,400.57 1 395,956.05

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

69,876.42 106,109.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

2,250.00 4,500.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 11 946.00

72 126.42 122,555.00

05 61564 0000000 Form 011

Difference %01ff (Col 8& 0) (EIB)

'E' fFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121212015 9:06 AM

54

2015-16 First Interim Calaveras Unified General Fund 05 61564 0000000

Calaveras County Restricted (Resources 2000-9999) Form 011 Revenue, Expenditures, and Changes in Fund Balance

Board Approved Projected Year Difference % Dlff

Object Original Budget Operating Budget Actuals To Date Totals (Co\B& D) (E/B)

Descrl tlon Resource Codes Codes A B c D E F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taices

Other Restricted Levies 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' Taices 8617 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Truces 8618 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Va!orem 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%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from Delinquent Non-LCFF

Taices 8629 0.00 0.00 0.00 0.00 0.00 0.0%

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 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%

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

Fees and Contracts Adult Education Fees 8671

Non-Resident Students 8672

Transportation Fees From Individuals 8675

lnteragency Services 8677

Mitigation/Developer Fees 8681

All Other Fees and Contracts 8689

Other Local Revenue

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

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 33,892.99 7,944.00 33,892.99 0.00 0.0%

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 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 96304.00 96,304.00 175,420.45 96,304.00 0.00 0.0%

FromJPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0%

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%

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%

FromJPAs 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 101,304.00 170 545.85 218,713.31 170,545.85 0.00 0.0%

TOTAL REVENUES 1.120,559.00 1,689,056.90 521,240.30 1,689 056.90 0.00 0.0%

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015) Pages Printed: 12/2/2015 9:06 AM

55


Description

CERTIFICATED SALARIES



Resource Codes

Certificated Supervisors' and Administrators' Salaries


TOTAL, CERTIFICATED SALARIES

CLASSIFIED SALARIES



Classified Supervisors' and Administrators' Salaries




EMPLOYEE BENEFITS

STRS

PERS

OASDl!MedicarefAltemative




OPEB, Allocated

OPEB, Active Employees


TOTAL, EMPLOYEE BENEFITS

BOOKS AND SUPPLIES





Food

TOTAL, BOOKS AND SUPPLIES


Subagreements for Services



Insurance


Rentals, Leases, Repairs, and Noncapitalized Improvements


Transfers of Direct Costs - lntertund

Professional/Consulting Services and Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a {Rev 06/24(2015)



Board Approved Object Original Budget Operating Budget Codes IA\ '"' 1100 1 579,358.57 1,616,787.45

1200 27,773.33 27,003.31

1300 133,449.51 133,449.51

1900 83,921.00 83,921.00

1,824-502.41 1 861,161.27

2100 941,696.12 982,454.17

2200 282,267.55 314,481.61

2300 107,261.51 107,261.51

2400 62,466.45 62,466.45

2900 200.00 1,700.00

1 393,891.63 1,468,363.74

3101-3102 182,813.55 173,086.66

3201-3202 173,814.53 190,971.79

3301-3302 137,398.74 141,050.05

3401-3402 489,306.25 507,918.99

3501-3502 1 612.50 1,671.53

3601-3602 78 805.79 81,616.59

3701-3702 145,562.38 151,254.15

3751-3752 0.00 0.00

3901-3902 9,889.83 30,369.36

1 219 203.57 1,277,939.12

4100 0.00 26110.48

4200 39,917.44 42 207.06

4300 242,454.57 884,512.33

4400 47,874.10 130346.16

4700 0.00 0.00

330,246.11 1 083, 176.03

5100 221,599.56 359,396.73

5200 65873.40 82,440.98

5300 250.00 250.00

5400-5450 0.00 0.00

5500 350.00 350.00

5600 46,716.09 49041.09

5710 1,605.87 1,605.87

5750 0.00 0.00

5800 428,550.09 642 165.50

5900 1,790.02 1 675.00

766,735.03 1.136,925.17

Page 6


/Cl IOI

509,237.82 1,616,787.45

8,834.44 27,003.31

44,174.92 133,449.51

27,973.68 83,921.00

590,220.86 1,861,161.27

314,023.01 982 454.17

104,260.40 314481.61

22,348.00 107 261.51

20,406.16 62 466.45

0.00 1.700.00

461,037.57 1,468 363.74

53417.77 173,086.66

59 346.97 190 971.79

44,133.40 141 050.05

154,308.82 507918.99

529.06 1 671.53

25,856.50 81 616.59

48,546.99 151,254.15

0.00 0.00

9,614.06 30369.36

395,753.57 1,277939.12

22,877.74 26,110.48

19.617.88 42,207.06

72499.15 884,512.33

25 948.99 130,346.16

0.00 0.00

140,943.76 1,083 176.03

12,893.57 359,396.73

22,410.64 82,440.98

215.00 250.00

0.00 0.00

66.50 350.00

26,896.30 49,041.09

319.33 1,605.87

0.00 0.00

62,520.72 642,165.50

0.00 1,675.00

125,322.06 1136,925.17

05 61564 0000000 Fonn 011

Difference %Dlff (Col

1~

1&D} (E/8}

IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12f2f2015 9:06 AM

56


DescriDtlon

CAPITAL OUTLAY

Land

Land Improvements


Books and Media for New School Libraries

or Major Expansion of School Libraries

Equipment


TOTAL CAPITAL OUTLAY

Resource Codes

OTHER OUTGO {excluding Transfers of Indirect Costs)

Tuition Tuition for Instruction Under lnterdistrict

Attendance Agreements

State Special Schools

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools


Payments to JP As

Transfers of Pass-Through Revenues

To Districts or Charter Schools

To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500


To JPAs 6500

ROC/P Transfers of Apportionments

To Districts or Charter Schools 6360


To JPAs 6360

Other Transfers of Apportionments All Other

All Other Transfers

All Other Transfers Out to All Others

Debt Service

Debt Service - Interest

Other Debt Service· Principal

TOTAL OTHER OUTGO (excludina Transfers of Indirect Costs'

OTHER OUTGO· TRANSFERS OF INDIRECT COSTS



TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: fundi-a (Rev 06/24/2015)



Board Approved Object Original Budget Operating Budget Codes /Al /Bl

6100 0.00 0.00

6170 0.00 0.00

6200 0.00 0.00

6300 0.00 0.00

6400 40,000.00 52,841.58

6500 0.00 0.00

40,000.00 52,841.58

7110 0.00 0.00

7130 10,000.00 10 000.00

7141 0.00 0.00

7142 0.00 0.00

7143 0.00 0.00

7211 0.00 0.00

7212 0.00 0.00

7213 0.00 0.00

7221 0.00 0.00

7222 0.00 0.00

7223 0.00 0.00

7221 0.00 0.00

7222 0.00 0.00

7223 0.00 0.00

7221-7223 0.00 0.00

7281-7283 0.00 0.00

7299 0.00 0.00

7438 0.00 0.00

7439 0.00 0.00

10 000.00 10 000.00

7310 34,795.70 34,677.36

7350 0.00 0.00

34,795.70 34,677.36

5,619 374.45 6 925,084.27

Page7


/Cl 'D'

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 52,841.58

0.00 0.00

0.00 52 841.58

0.00 0.00

0.00 10,000.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 10,000.00

7,050.04 34677.36

0.00 0.00

7,050.04 34 677.36

1,720,327.86 6,925,084.27

05 61564 0000000 Form 011

Difference %0iff (Co!B& D) (E/8)

fEl fFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1212/2015 9:06AM

57


Desert tlon

INTERFUND TRANSFERS



From: Bond Interest and Redemption Fund


a TOTAL, INTERFUND TRANSFERS IN



To: Special Resetve Fund

To: State School Building Fund/ County School Facilities Fund

To: Cafeteria Fund


b TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments

Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Tenn Debt Proceeds Proceeds from Certificates of Participation




c TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs


d TOTAL, USES

CONTRIBUTIONS



e TOTAL, CONTRIBUTIONS


a-b+c-d+e


Resource Codes



Board Approved Object Orlglnal Budget Operating Budget Codes A B

8912

8914

8919 0.00 0.00

0.00 0.00

7611 0.00 0.00

7612 0.00 0.00

7613 0.00 0.00

7616 0.00 0.00

7619 0.00 0.00

8931

8953 0.00 0.00

8965 0.00 0.00

8971 0.00 0.00

8972 0.00 0.00

8973 0.00 0.00

8979 0.00 0.00

0.00 0.00

7651 0.00 0.00

7699 0.00 0.00

0.00 0.00

8980 4,480 734.62 4,646,962.21

8990 0.00 0.00

4,480 734.62 4,646,962.21

4,480 734.62 4,646,962.21

Pages

05 61564 0000000 Fonn 011

Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/8)

c 0 E F

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 4,646,962.21 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 4 646,962.21 0.00 0.0%

0.00 4,646,962.21 0.00 0.0%

Printed: 12/2/2015 9:06AM

58



A.REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL.REVENUES

8. EXPENDITURES






6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect

Costs)

8) Other Outgo· Transfers of Indirect Costs

9 TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS· 89



b) Transfers Out


b) Uses

3) Contributions




Summary· Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Board Approved Object Orlginal Budget Operating Budget Codes A B

8010-8099 24,966 037 .00 25 000, 108.00

8100.8299 902,307.00 1 395,956.05

8300-8599 2,387,673.00 2,184,166.00

8600-8799 341,804.00 418,384.17

28,597 821.00 28 998,614.22

1000-1999 11,469 244.59 11 598,069.41

2000-2999 4,617 232.75 4,696,521.51

3000-3999 6,268 695.52 6,452,810.03

4000-4999 1,313,339.37 2,325,249.64

5000-5999 2,452,192.32 2,872 784.22

6000-6999 40,000.00 1,417,841.58

7100·7299 7400-7499 512,631.98 602,631.98

7300-7399 58 869.96 54,345.63

26 634,466.57 29911562.74

1 963,354.43 912 948.52

890Q..8929 0.00 0.00

7600·7629 0.00 0.00

8930-8979

7630-7699

8980-8999

Page 1

05 61564 0000000 Form011

Projected Year Difference % Diff Actuals To Date Totals (Col B&D) (E/8)

c D E F

6,305,604.19 25,000 108.00 0.00 0.0%

231,753.57 1,395 956.05 0.00 0.0%

144,586.61 2,184,166.00

305,666.39 418 384.17

6,987,610.76 28 998 614.22

3,776,514.75 11 598,069.41 0.00 0.0%

1,521 617.82 4 696,521.51 0.00 0.0%

2,201 522.41 6 452 810.03 0.00 0.0%

374,148.31 2,325 249.64 0.00 0.0%

653,274.02 2,872 784.22 0.00 0.0%

0.00 1,417,841.58 0.00 0.0%

28 359.99 602,631.98 0.00 0.0%

14134.33

8 541 302.97

1 553,692.21

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

Printed: 12!2/2015 9:06 AM

59


Descri tlon

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




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


e) Adjusted Beginning Balance {F1c + F1d)



Revolving Cash

Stores


All Others

b) Restricted



Other Assignments





Resource Codes


Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Object Codes

9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790


A B C

1 963,354.43 912,948.52

3,683,666.18 3,683,666.28

0.00 0.00

3 683,666.18 3,683,666.28

0.00 0.00

3 683,666.18 3,683,666.28

5,647,020.61 2,770,717.76

20,000.00 20 000.00

0.00 0.00

0.00 0.00

0.00 0.00

570,984.23 0.00

0.00 0.00

0.00 0.00

2,151,460.00 999,982.00

799,034.00 897000.00

2,105,542.38 853,735.76

Page2

05 61564 0000000 Form 011

Printed: 1212/2015 9:06 AM

60


Descrlotion

LCFF SOURCES

Principal Apportionment

State Aid • Current Year

Resource Codes

Education Protection Account State Aid - Current Year

State Aid - Prior Years

Tax Relief Subventions


Timber Yield Tax


County & District Taxes

Secured Roll Taxes

Unsecured Roll Taxes

Prior Years' Taxes

Supplemental Taxes

Education Revenue Augmentation

Fund (ERAF)

Community Redevelopment Funds

(SB 617/699/1992)

Penalties and Interest from

Delinquent Taxes

Miscellaneous Funds (EC 41604)

Royalties and Bonuses

other In-Lieu Taxes

Less: Non-LCFF

(50%) Adjustment

Subtotal, LCFF Sources

LCFF Transfers

Unrestricted LCFF

Transfers· Current Year 0000

All Other LCFF

Transfers - Current Year All Other

Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

LCFF/Revenue Limit Transfers· Prior Years

TOTAL, LCFF SOURCES

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants


Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA


Pass-Through Revenues from Federal Sources

NCLB: Title I, Part A, Basic Grants

Low-Income and Neglected

NCLB: Tille I, Part D, Local Delinquent

Program

NCLB: Title II, Part A TeacherQualitv


3010

3025

4035



Board Approved Object Original Budget Operating Budget Codes 'A' '"'

8011 9 258,934.00 7 973,255.00

8012 1,150956.00 1,150 956.00

8019 0.00 0.00

8021 170,712.00 168,600.00

8022 416.00 990.00

8029 0.00 0.00

8041 12 471 527.00 13 166,037.00

8042 223220.00 221,900.00

8043 12887.00 9,800.00

8044 255486.00 398,300.00

8045 1,421,899.00 1,910,270.00

8047 0.00 0.00

8048 0.00 0.00

8081 0.00 0.00

8082 0.00 0.00

8089 0.00 0.00

24,966,037.00 25,000,108.00

8091 0.00 0.00

8091 0.00 0.00

8096 0.00 0.00

8097 0.00 0.00

8099 0.00 0.00

24,966,037 .00 25,000,108.00

8110 0.00 0.00

8181 0.00 0.00

8182 0.00 0.00

8220 0.00 0.00

8260 0.00 0.00

8270 0.00 0.00

8280 0.00 0.00

8281 0.00 0.00

8285 0.00 0.00

8287 0.00 0.00

8290 713 036.00 1,182,409.27

8290 0.00 0.00

8290 137 065.00 161,340.78

Page3


!Cl IDl

5 559,372.00 7,973,255.00

368,321.00 1,150 956.00

377,911.19 0.00

0.00 168,600.00

0.00 990.00

0.00 0.00

0.00 13 166,037.00

0.00 221,900.00

0.00 9,800.00

0.00 398,300.00

0.00 1,910 270.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

6,305,604.19 25,000,108.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

6,305,604.19 25,000 108.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

183,497.27 1,182409.27

0.00 0.00

27,259.78 161 340.78

05 61564 0000000 Form011

Difference % Dlff (Co[B&D) (E/8)

'E' fFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/2/2015 9:06AM

61


Description

NCLB: Title Ill, Immigration Education

Program

NCLB: Title Ill, Limited English Proficient (LEP;

Student Program

NCLB: Title V, Part B, Public Charter Schools

Grant Program (PCSGP)






OTHER STATE REVENUE


ROC/P Entitlement

Prior Years

Special Education Master Plan

Current Year

Prior Years





Lottery - Unrestricted and Instructional Materic

Tax Relief Subventions

Restricted Levies - Other


Other Subventionsfln-Ueu Taxes





Drug/AlcoholfTobacco Funds


Speclalized Secondary



Common Core State Standards

Implementation


TOTAL, OTHER STATE REVENUE


Resource Codes

4201

4203

4610

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

5510

3500-3699

3700-3799

All Other

6360

6500

6500

All Other

An Other

7250

6010

6030

6650, 6690

6230

7370

7210

7400

7405

All Other



Board Approved Object Orlglnal Budget Operating Budget Actuals To Date Codes IA\ '"' IC\

8290 0.00 0.00 0.00

8290 0.00 0.00 0.00

8290 0.00 0.00 0.00

8290 0.00 0.00 0.00

8290 27,206.00 27,206.00 0.00

8290 0.00 0.00 0.00

8290 25,000.00 25000.00 20,996.52

902,307.00 1,395 956.05 231,753.57

8319 0.00 0.00 0.00

8311 0.00 0.00 0.00

8319 0.00 0.00 0.00

8311 0.00 0.00 0.00

8319 0.00 0.00 0.00

8520 0.00 0.00 0.00

8550 1 871,200.00 1,662 086.00 0.00

8560 505,634.00 505 634.00 134 781.11

8575 0.00 0.00 0.00

8576 0.00 0.00 0.00

8587 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 4,500.00 2,250.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 10,839.00 11 946.00 7,555.50

2.387,673.00 2,184166.00 144,586.61

Page4


ID\

0.00

0.00

0.00

0.00

27,206.00

0.00

25,000.00

1 395,956.05

0.00

0.00

0.00

0.00

0.00

0.00

1,662,086.00

505,634.00

0.00

0.00

0.00

0.00

0.00

0.00

4,500.00

0.00

0.00

0.00

0.00

0.00

11,946.00

2,184,166.00

05 61564 0000000 Form 011

Difference % Dlff (Col

1~

1&D) (E/B)

IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/2/2015 9:06 AM

62


Descrlntlon Resource Codes

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes

Parcel Taxes

Other


Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF

Taxes

Sales

Sale of EquipmenVSupplies

Sale of Publications

Food Service Sates

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) ln the Fair Value of Investments

Fees and Contracts

Adult Education Fees

Non-Resident Students

Transportation Fees From Individuals


Mitigation/Developer Fees


Other local Revenue

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

Pass-Through Revenues From Local Sources


Tuition

All Other Transfers In

Transfers Of Apportionments

Special Education SELPA Transfers


From County Offices

From JPAs

ROC/P Transfers From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments


From County Offices

From JPAS


TOTAL, OTHER LOCAL REVENUE

TOTAL. REVENUES


6500

6500

6500

6360

6360

6360

All Other

All Other

All Other



Board Approved Object Original Budget Operating Budget Actuals To Date Codes IA) "''

,c,

8615 0.00 0.00 0.00

8616 0.00 0.00 0.00

8617 0.00 0.00 0.00

8618 0.00 0.00 0.00

8621 0.00 0.00 0.00

8622 0.00 0.00 0.00

8625 0.00 0.00 0.00

8629 0.00 0.00 0.00

8631 0.00 0.00 0.00

8632 0.00 0.00 0.00

8634 0.00 0.00 0.00

8639 0.00 0.00 0.00

8650 55,000.00 57338.32 23 107.60

8660 15,000.00 15,000.00 (96.20

8662 0.00 0.00 0.00

8671 0.00 0.00 0.00

8672 0.00 0.00 0.00

8675 0.00 0.00 0.00

8677 10,000.00 45,348.86 35,348.86

8681 0.00 0.00 0.00

8689 60,000.00 60,000.00 (25.00

8691 0.00 0.00 0.00

8697 0.00 0.00 0.00

8699 105,500.00 144 392.99 71 910.68

8710 0.00 0.00 0.00

8781-8783 0.00 0.00 0.00

8791 0.00 0.00 0.00

8792 96,304.00 96,304.00 175,420.45

8793 0.00 0.00 0.00

8791 0.00 0.00 0.00

8792 0.00 0.00 0.00

8793 0.00 0.00 0.00

8791 0.00 0.00 0.00

8792 0.00 0.00 0.00

8793 0.00 0.00 0.00

8799 0.00 0.00 0.00

341 804.00 418,384.17 305,666.39

28,597 821.00 28 998 614.22 6 987,610.76

Page5


IDl

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

57,338.32

15,000.00

0.00

0.00

0.00

0.00

45,348.86

0.00

60,000.00

0.00

0.00

144,392.99

0.00

0.00

0.00

96,304.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

418,384.17

28 998,614.22

05 61564 0000000 Form 011

Difference % Dlff (Col B&D) (EIBJ

IE) I Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/2/2015 9:06AM

63


Descriotron



Certificated Pupil Support Salarles

Resource Codes



TOTAL, CERTIFICATED SALARIES

CLASSIFIED SALARIES





other Classified Salaries


EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare!Altemative




OPEB, Allocated



TOTAL EMPLOYEE BENEFITS

BOOKS AND SUPPLIES





Food






Insurance




Transfers of Direct Costs - lnterfund

Professional/Consulting Services and

Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES




Board Approved Object Orlglnal Budget Operatln~\ Budget Actuals To Date Codes fA\ 18 IC\

1100 9,611,601.92 9, 701 699.22 3 144,940.67

1200 342,372.15 363 638.79 121,117.32

1300 1,451,349.52 1,448 810.40 482,483.08

1900 83,921.00 83 921.00 27,973.68

11,489,244.59 11,598 069.41 3 776,514.75

2100 1 062,251.07 1,092,645.58 340,325.16

2200 1 855,669.72 1,846,218.48 617,955.36

2300 432 157.31 446,557.31 134,246.60

2400 1163,917.45 1191,825.74 398,636.54

2900 103 237.20 119 274.40 30,454.16

4,617,232.75 4 696,521.51 1,521,617.82

3101-3102 1187,137.15 1,184,734.37 383473.69

3201-3202 587,845.34 600,368.94 191.261.85

3301-3302 538,348.00 525,737.37 166 837.26

3401-3402 2,517 798.81 2 451,836.57 784,051.08

3501-3502 8 066.49 8,193.25 2,660.22

3601-3602 394 075.43 399,269.13 130,077.01

3701-3702 760,828.75 769458.08 253,107.84

3751-3752 0.00 0.00 0.00

3901-3902 274,595.55 513,212.32 290,053.46

6,268,695.52 6,452,810.03 2 201,522.41

4100 4,674.95 30,785.43 30082.96

4200 52,317.44 81,780.76 54,360.44

4300 1 153,918.00 2,007,640.11 244,518.31

4400 102,428.98 205,043.34 45 186.60

4700 0.00 0.00 0.00

1,313 339.37 2,325,249.64 374,148.31

5100 221,599.56 359,396.73 12 893.57

5200 134 412.86 166,975.44 38,086.47

5300 10 500.00 10,500.00 8,808.00

5400-5450 191 275.00 218,952.00 106,976.00

5500 715,264.00 715,264.00 204,302.38

5600 204 016.09 206,860.49 51,642.95

5710 0.00 0.00 0.00

5750 (515.80 '515.80\ {72.78)

5800 895,417.67 1115,073.44 197,275.27

5900 80,222.94 80 277.92 33,362.16

2 452,192.32 2,872 784.22 653,274.02

Page6


IQ\

9,701,699.22

363,638.79

1 448,810.40

83,921.00

11 598,069.41

1,092,645.58

1,846,218.48

446,557.31

1,191,825.74

119,274.40

4,696,521.51

1,184,734.37

600 368.94

525,737.37

2,451 836.57

8193.25

399,269.13

769,458.08

0.00

513,212.32

6,452,810.03

30,785.43

81,780.76

2007,640.11

205,043.34

0.00

2,325,249.64

359.396.73

166,975.44

10,500.00

218,952.00

715 264.00

206,860.49

0.00

1515.80

1,115073.44

80,277.92

2,872,784.22

05 61564 0000000 Form011

Difference % Diff (Col B&D) (E/8)

IE\ .(Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12!2/2015 9:06 AM

64



CAPITAL OUTLAY

Land

Land Improvements


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

Equipment




Tuition Tuition for Instruction Under lnterdistrict Attendance Agreements

S1ate Special Schools

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


Payments to JPAs

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

ToJPAs

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500


To JPAs 6500

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


To JPAs 6360

Other Transfers of Apportionments All Other

All Other Transfers


Debt Service Debt Service - Interest


TOTAL OTHER OUTGO excludin Transfers of Indirect Costs

OTHER OUTGO • TRANSFERS OF INDIRECT COSTS


Transfers of Indirect Costs· lntertund

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL, EXPENDITURES

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi·a {Rev 06/24/2015)


Summary· Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance

Board Approved Object Orlginal Budget Operating Budget Codes A B

6100 0.00 0.00

6170 0.00 0.00

6200 0.00 500,000.00

6300 0.00 0.00

6400 40,000.00 917,841.58

6500 0.00 0.00

40,000.00 1 417,841.58

7110 0.00 0.00

7130 10,000.00 10000.00

7141 0.00 0.00

7142 132,471.00 222,471.00

7143 0.00 0.00

7211 0.00 0.00

7212 0.00 0.00

7213 0.00 0.00

7221 0.00 0.00

7222 0.00 0.00

7223 0.00 0.00

7221 0.00 0.00

7222 0.00 0.00

7223 0.00 0.00

7221-7223 72.00 72.00

7281-7283 0.00 0.00

7299 0.00 0.00

7438 144,720.13 144 720.13

7439 225368.85 225,368.85

7310

7350

26 634,466.57 29,911 562.74

Page7

05 61564 0000000 Form 011

Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/B)

c D E F

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 500,000.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 917,841.58 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 1,417 841.58 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 10000.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 222,471.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 72.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

5,893.55 144,720.13 0.00 0.0%

22 466.44 225,368.85 0.00 0.0%

8,541,302.97 29,911,562.74 0.00 0.0%

Printed: 1212/2015 9:06 AM

65


Descri tion

INTERFUND TRANSFERS



From: Bond Interest and Redemption Fund


a TOTAL, INTERFUND TRANSFERS IN



To: Special Reserve Fund

To: State School Building Fund/ County School Facilities Fund

To: Cafeteria Fund


b TOTAL, INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments

Proceeds

Proceeds from Sale!Lease-Purchase of Land/Buildings

Other Sources

Transfers from Funds of Lapsed!Reorganized LEAs

Long-Term Debt Proceeds Proceeds from Certificates of Participation




c TOTAL, SOURCES

USES



d TOTAL, USES

CONTRIBUTIONS



e TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCESIUSES a-b+c-d+e


Resource Codes



Board Approved Object Original Budget Operating Budget Codes A B

8912 0.00 0.00

8914 0.00 0.00

8919 0.00 0.00

0.00 0.00

7611 0.00 0.00

7612 0.00 0.00

7613 0.00 0.00

7616 0.00 0.00

7619 0.00 0.00

0.00 0.00

8931 0.00 0.00

8953 0.00 0.00

8965 0.00 0.00

8971 0.00 0.00

8972 0.00 0.00

8973 0.00 0.00

8979 0.00 0.00

0.00 0.00

7651 0.00 0.00

7699 0.00 0.00

8980

8990

Pages

05 61564 0000000 Form 011

Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/8)

c D E F

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

Printed: 1212/2015 9:06 AM

66

First Interim General Fund Calaveras Unified

Calaveras County Exhibit: Restricted Balance Detail

Resource Description

Total, Restricted Balance

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 04/24/2012) Page 1

2015-16 Projected Year Totals

05 61564 0000000 Form 011

0.00

Printed: 12/2/2015 9:06 AM 67


Oescri tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)

8) Other Outgo - Transfers of Indirect Costs


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-B9



b) Transfers Out


b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Soliware - 2015.2.0 File; fundi-b (Rev 03110/2015)

2015-16 First Interim Child Development Fund

Revenues, Expenditures, and Changes in Fund Balance

Resource Codes Ob.act Codes

8010-8099

8100-8299 20 000.00 20 000.00

8300-8599 205.431.47 202 861.73

8600-8799 398 268.24 354.523.43

623 699.71 577385.16

1000-1999 0.00 0.00

2000-2999 370402.29 348 527.53

3000-3999 179 288.97 157 421.40

4000-4999 24 202.09 31 574.77

5000-5999 37 572.88 39122.91

6000-6999 0.00 0.00

7100-7299, 7400-7499 0.00 0.00

7300-7399 13 700.38 9176.05

625166.61 585 822.66

1 466.90 8437.50

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699

8980-8999

Page1

0.00

115,747.00

151810.07

267 557.07

0.00 0.00

119141.55 348 527.53

52 674.45 157 421.40

146.61 31 574.77

8 598.89 39122.91

0.00 0.00

0.00 0.00

2 400.81 9176.05

182 962.31 585 822.66

84 594.76 8 437.50

0.00 0.00

0.00 0.00

0.00 0.00

05 61564 0000000 Form 121

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0,00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 11roOJ20t5 9:~0AM

68


Descrl tion

E. NET INCREASE {DECREASE) IN FUND

BALANCE C + 04





c} As of July 1 -Audited {F1a + F1b)

d} Other Restatements

e) Adjusted Beginning Ba!ance (F1c + F1d)



Revolving Cash

Stores


All Others

b) Restricted

c)Committed

Stabilization Arrangements

Other Committments

d) Assigned

Other Assignments



Unassl ned/Una ro riated Amount

California Dept of Eduoatlcn SACS Financial Reporting Soflwllre- 2015.2.0 File: fundl-b (Rev03110/2015)



Original Budget Resource Codes Ob act Codes A

1 466.90

9791 44 284.04

9793 0.00

44.284.04

9795 0.00

44 284.04

42 817.14

9711 0.00

9712 0.00

9713

9719

9740

9750

9760

9780

9789

9790

Paga2

Board Approved Operating Budget

B Actuals To Data

c


D

05 61564 0000000 Form 121

Difference (Col B&O)

E

%Dlff Column B&D

F

Printed: 11/30/2015 9:30AM

69


Descriotion

FEDERAL REVENUE



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


TOTAi FEDERAL REVENUE

OTHER STATE REVENUE


Child Development Apportionments


State Preschool



OTHER LOCAL REVENUE

Sales

Sale of Equipment/Supplies

Food Service Sales

Interest


Fees and Contracts

Child Development Parent Fees



Other Local Revenue



TOTAL OTHER LOCAL REVENUE

TOTAL REVENUE<::

California Dept of Education SACS Financial Reporting Software ·2015.2.0 File: fundi.b (Re~ 0311012015)

2015~16 First Interim Child Development Fund



Resource Codes Oblect Codes ,., 181 IC\

8220 0.00 0.00 0.00

8285 0.00 0.00 0.00

3010 8290 0.00 0.00 0.00

All Other 8290 20 000.00 20000.00 0.00

20 000.00 20 000.00 0.00

8520 0.00 0.00 0.00

8530 0.00 0.00 0.00

8587 0.00 0.00 0.00

6105 8590 202 931.47 200 361.73 113,516.00

All Other 8590 2 500.00 2 500.00 2 231.00

205 431.47 202,861.73 115747.00

8631 0.00 0.00 0.00

8634 0.00 0.00 0.00

8660 0.00 0.00 0.00

8662 0.00 0.00 0.00

8673 247920.00 202 400.00 79 860.83

8677 140 348.24 140348.43 70 174.24

8689 0.00 0.00 0.00

8699 10 000.00 11775.00 1775.00

8799 0.00 0.00 0.00

398 268.24 354 523.43 151 810.07

823699.71 577 385.16 267 557.07

Page3


ID\

0.00

0.00

0.00

20 000.00

20,000.00

0.00

0.00

0.00

200 361.73

2 500.00

202 861.73

0.00

0.00

0.00

0.00

202 400.00

140 348.43

0.00

11 775.00

0.00

05 61564 0000000 Form 121

%Diff Difference Column (ColB&D) B&D

IE\ IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

354523.43~

577 3A5.16

Printed: 11/3012015 9:~0 AM

70


Descriotion







CLASSIFIED SAlARIES






TOTAL CLASSIFIEDSALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASD!/Medicare/Altemative




OPES, Allocated




BOOKS AND SUPPLIES

Approved Textbooks and Core Cunicula Materials



Noncapitalii.:ed Equipment

Food


California Dept of Edueatlon SACS Financial Reporting Software - 2015.2.0 File: fundi·b (Rev03/1or.l015)

2015~16 First Interim Child Development Fund


Board Approved

Oblect Codes Origin~~~udget Operating Budget Actuals To Date

Resource Codes 'a' ,c,

1100 0.00 0.00 0.00

1200 0.00 0.00 0.00

1300 0.00 0.00 0.00

1900 0.00 0.00 0,00

0.00 0.00 0.00

2100 217 677.28 178,394.62 55 774.38

2200 99131.94 99.131.94 37 905.37

2300 13 405.83 30 813.73 18675.00

2400 40 187.24 40 187.24 6 786.80

2900 0.00 D.OD 0.00

370 402.29 348 527.53 119141.55

3101-3102 0.00 0.00 0.00

3201-3202 43 255.88 40 675.83 13 703.61

3301-3302 28 335.40 26 662.91 8 598.59

3401-3402 79 209.84 57893.11 18 435.74

3501-3502 185.04 174.11 60.99

3601-3602 9 047.93 8 513.88 2 980.50

3701-3702 18 087.47 16994.33 5,656.16

3751-3752 0.00 0.00 0.00

3901-3902 1167.41 6 507.23 3 238.66

179 288.97 157 421.40 52 674.45

4100 0.00 0.00 0.00

4200 0.00 0.00 0.00

4300 24 202.09 31 574.77 146.61

4400 0.00 0.00 0.00

4700 0.00 0.00 0.00

24 202.09 31 574.77 146.61


'D'

0.00

0.00

0.00

0.00

0.00

178 394.62

99131.94

30813.73

40,187.24

0.00

348 527.53

D.00

40 675.83

26 662.91

57893.11

174.11

8 513.68

16 994.33

0.00

6 507.23

157 421.40

0.00

0.00

31 574.77

0.00

D.00

31 574.77

05 61564 0000000 Form 121

% Dlff Difference Column (ColB& DJ s

1~

10 ,.,

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

D.OD 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0,0%

0.00 0,0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 11130/2015 9:30AM

71

2015-16 First Interim Child Development Fund Calaveras Unified

Calaveras County Revenues, Expenditures, and Changes in Fund Balance

Descrintion Resource Codes





Insurance





ProfessionaVConsulUng Services and Operating Expenditures

CommunicaUons

TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES

CAPITAL OUTLAY

land

land Improvements


Equipment




Other Transfers Out


Debt Service



TOTAL OTHER OUTGO rexcludinn Transfers of Indirect Costs\



TOTAL OTHER OUTGO- TRANSFERS OF INDIRECT COSTS

TOTAL EXPENDITURES

Calllomia Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-b (Rev 03/1012015)

Obrect Codes

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

6100

6170

6200

6400

6500

7299

7438

7439

7350


<Al <Bl 'C'

0.00 0.00 0.00

1 720.00 2120.00 511.62

250.00 300.00 300.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00

415.80 1515.80 709.50

35187.08 35187.11 7 077.77

0.00 0.00 0.00

37 572.88 39122.91 8 598.89

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

13 700.38 9176.05 2 400.81

13 700.38 9176.05 2 400.81

625166.61 585 822.66 182 982.31


'D'

0.00

2120.00

300.00

0.00

0.00

1515.80

35187.11

0.00

39122.91

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

9176.05

9178.05

585 822.66

05 61564 0000000 Form 121

%Diff Difference Column (Col B& DJ B&D

<El <Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

D.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00

Printed: 11/3012015 9:30AM

72


Descrl tion

INTERFUND TRANSFERS


From: General Fund


a TOTAL INTERFUND TRANSFERS IN



b TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Other Sources



Proceeds from Certificates of Participation



c TOTAL SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAS


d TOTAL USES

CONTRIBUTIONS



e TOTAL CONTRIBUTlONS

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

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fund~b (Rev O:l11 012015)



Original Budget Resource Codes Ob"ect Codes A

8911 0.00

8919 0.00

0.00

7619 0.00

D.00

8965 0.00

8971 0.00

8972 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

Page6


B

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

a.co

0.00

0.00

0.00

0.00

0.00

0.00


D

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 121

Difference (Col B& DJ

E

0.00

0.00

0.00

0.00

a.co

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 11130/2015 9:30AM

73


Descri tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue


4) OUler Local Revenue

5 TOTAL REVENUES

B. EXPENDITURES




4} Books and Supplies


6} Capital Outlay

7) OUler Outgo {excluding Transfers of Indirect

Costs)

8) Other Outgo. Transfers of Indirect Costs




1) lnterfund Transfers a} Transfers In

b) Transfers Out

2) Other Sources/Uses

a) Sources

b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: rundi·b (Rev03/1012015)

2015-16 First Interim Cafeteria Special Revenue Fund


Resource Codes Ob ectCodes

801()..8099

8100-8299 839 734.00 839 734.00

8300-8599 67 445.00 67 445.00

8600-8799 231 685.00 231 685.00

1138 864.00 1138 864.00

1000-1999 0.00 0.00

2000-2999 520 665.63 520 245.48

3000-3999 237122.60 252117.75

4000-4999 370978.53 372264.16

5000-5999 30442.30 29156.67

6000-6999 0.00 0.00

7100-7299, 7400-7499 0.00 0.00

7300-7399 45169.58 45169.58

1204378.64 1218953.64

65 514.64 80 089.64

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699

8980-8999

Page 1

05 61564 0000000 Form 131

%Diff

114 839.83

9353.57

53 034.45

177 227.85

0.00 0.00 0.00 0.0%

169 056.04 520 245.48 0.00 0.0%

78 699.95 252117.75 0.00 0.0%

115,640.06 372 264.18 0.00 0.0%

8966.75 29156.67 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

11733.52

384 096.32

206 868.47

0.00 0,00 0.00 0.0%

0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.0%

Printed: 11/30/2015 9:30AM

74


Descri tion

E. NET INCREASE (DECREASE) 1N FUND

BALANCE C + 04





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


e} Adjusted Beginning Balance (F1c + F1d)



Revolving Cash

Stores


All Others

b} Restricted

c)Committed


Other Committments d)Ass]gned

Other Assignments




Cal1fomia Dopt of Education SACS Financial Reporting Software - 2015.2.0 File: fundl·b (Rev 031101:2015)




9791

9793

9795

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

65 514.64

297 925.56

O.OD

297 925.56

0.00

297 925.56

232 410.92

0.00

0.00

Page2


B Actuals To Date

c


D

05 61564 0000000 Form 131

Printed: 11/301:2015 9:30AM

75


Descrintion

FEDERAL REVENUE




OTHER STATE REVENUE




OTHER LOCAL REVENUE

Sales


Food Service Sales

Leases and Rentals

Interest

Net Increase (Decrease} in the Fair Value of Investments

Fees and Contracts


Other local Revenue

All Other local Revenue


TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: lundi-b (Rev 03110/2015)



Board Approved

Orlgin~~~udget Operating Budget Actuals To Date

Resource Codes Oblect Codes ,ii, ,c,

8220 839 734.00 839 734.00 114 839.83

8290 0.00 0.00 0.00

839 734.00 839734.00 114 839.83

8520 67 445.00 67 445.00 9 353.57

8590 0.00 0.00 0.00

67 445.00 67 445.00 9 353.57

8631 0.00 0.00 0.00

8634 227 372.00 227 372.00 52 834.75

8650 0.00 0.00 0.00

8650 500.00 500.00 0.00

8662 0.00 0.00 0.00

8677 0.00 0.00 0.00

8699 3 813.00 3 813.00 199.70

231685.00 231 685.00 53 034.45

1138 864.00 1138864.00 1n 221.85

Page3

Projected Year

T~~ls

839 734.00

0.00

839.734.00

67 445.00

0.00

67 445.00

0.00

227 372.00

0.00

500.00

0.00

0.00

3 813.00

231685.00

1138 864.00

05 61564 0000000 Form 131

%Diff Difference Column (Col

1~

1&D) B&D

'"

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 11/30/2015 9:301\M

76


Descriotion





CLASSIFIED SAL.ARIES





TOTAL CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/Altemalive




OPES, Allocated




BOOKS AND SUPPLIES




Food

TOTAL BOOKSANDSUPPLIES

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundl-b (Rev 0311012015)

2015·16 First Interim Cafeteria Special Revenue Fund



Resource Codes Ob"ectCodes ,., "'' 'C'

1300 0.00 0.00 0.00

1900 0.00 0.00 0.00

0.00 0.00 0.00

2200 466 515.63 466,095.48 151 006.04

2300 54150.00 54150.00 18 050.00

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

520 665.63 520 245.48 169 056.04

3101-3102 0.00 0.00 0.00

3201--3202 59 313.61 59.455.n 19508.19

3301·3302 39 830.57 39 922.37 12 252.84

3401·3402 97 852.03 104 918.03 30207.14

3501·3502 260.17 260.77 88.80

3601·3602 12 718.64 12 747.95 4 339.31

3701-3702 25 508.17 25 569.37 8 098.86

3751-3752 0.00 0.00 0.00

3901-3902 1639.41 9 243.49 4 204.81

237122.60 252117.75 78 699.95

4200 0.00 0.00 0.00

4300 34,697.96 34 883.59 11 867.88

4400 0.00 0.00 0.00

4700 336 280.57 337 380.57 103n2.18

370 978.53 372 264.16 115640.06

Paae4


'D'

0.00

0.00

0.00

466 095.48

54150.00

0.00

0.00

520 245.48

0.00

59 455.77

39 922.37

104 918.03

260.77

12 747.95

25 569.37

0.00

9 243.49

252 117.75

0.00

34 883.59

0.00

337 380.57

372 264.16

05 61564 0000000 Form 131

%Diff Difference Column (Col B& OJ B&D ,., '"

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 11/30/2015 9:30 AM

77

2015-16 First Interim Calaveras Unified Cafeteria Special Revenue Fund Calaveras County Revenues, Expenditures, and Changes in Fund Balance

Desert lion Resource Codes


Subagreaments for Services



Insurance


Rentals, Leases, Repairs, and Noncapitalizad Improvements


Transfers of Direct Costs- lnterfund

Professional/Consulting Services and Operating Expenditures

Communications

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES

CAPJTALOUTLAY

Sui Id in gs and Improvements of Buildings

Equipment


TOTAL CAPITALOUTLAY


Debt Service


Other Debt Service· Principal

TOTAL OTHER OUTGO excludin Transfers of Indirect Costs



TOTAL OTHER OUTGO-TRANSFERS OF INDIRECT COSTS

TOTAL EXPENDITURES

Callfomla Dept of Education SACS Financial Rep,orting Software-2015.2.0 File: fundi-b (Rev 0311012015)

Ob ectCodes

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

6200

6400

6500

7438

7439

7350


A B c

0.00 0.00 0.00

911.10 725.47 91.60

0.00 0.00 0.00

0.00 0.00 0.00

2 696.00 2 696.00 1246.80

100.00 1 000.00 636.72

8631.20 8 631.20 7 564.60

0.00 0.00 0.00

30.442.30 29156.67 8 966.75

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

45169.58 45169.58 11 733.52

45169.58 45169.58 11 733.52

1204 378.64 1218953.64 384 096.32

Pages

05 61564 0000000 Form 131

%Diff Projected Year Difference Column

Totals (ColB&D) B&D D E F

D.OD 0.00 0.0%

725.47 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

2 696.00 0.00 0.0%

1 000.00 0.00 0.0%

8 631.20 0.00 0.0%

0.00 0.00 0.0%

29156.67 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

45169.56 0.00 0.0%

45169.58

1218953.64

Printed: 1113012015 9:30AM

78


Descri lion

INTERFUND TRANSFERS


From: General Fund

Other Authorized lnterfund Transfers rn




b TOTAL INTERFUNDTRANSFERSOUT

OTHER SOURCES/USES

SOURCES

Other Sources



Proceeds from Caplta! Leases


c TOTAL SOURCES

USES

Transfers of Funds from Lapsed/Reorganl;:ed LEAs


d TOTAL USES

CONTRIBUTIONS


Contrlbutions from Restrlcted Revenues

e TOTAL CONTRIBUT!ONS

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

California Dept of Education SACS Financial Reporting Software -2015.2.0 File: fundl-b (Rev 0311012015)




8916 0.00

8919 0.00

0.00

7619 0.00

0.00

8965 0.00

8972 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

Page6


B

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


D

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 131

Difference (Col B&D)

E

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

P1ln\ed: 11/3012015 9:30 M1

79


Descri tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

B. EXPENDITURES





5) Services and Other Opera~ng Expenditures

6) Capital Outlay


Costs)


9 TOTAL EXPENOITURES

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


1) !nterfund Transfers

a) Transfers In

b) Transfers Out


a) Sources

b) Uses

3) Contributions


California Dept o! EducatlQO SACS Financial Reporting Software- 2015.2.0 Fiie: fundi·b (Rev03/1or.!015)

2015-16 First Interim Deferred Maintenance Fund



Resource Codes Ob'ectCodes A B c

8010-8099

8100..8299

8300..8599

8600..8799

1000..1999

2000..2999 0.00 0.00 0.00

3000..3999 0.00 0.00 0.00

400()-4999 0.00 10605.61 0.00

5000-5999 0.00 9.53 9.53

6000-6999 0.00 0.00 0.00

7100-7299,

7400-7499

7300-7399

8900..8929 0.00 0.00 0.00

7600..7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699

8980-8999

Pege 1

05 61564 0000000 Form 141



0.00 0.00 0.0%

0.00 0.00 0.0%

10 605.61 0.00 0.0%

9.53 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

Printed: 1113012015 9:30AM

80

Calaveras Unified · Calaveras County

Desori lion


BALANCE C + 04





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


e} Adjusted Beginning Balance (F1c + F1d)


Components of Ending fund Balance

a) Nonspendable

Revolving Cash

Stores


A110111ers

b) Restrlcted

c) Committed


Other Committments d}Assigned

Other Assignments

e} UnassignedfUnapproprlated

Reserve for Economic UncertalnOes

Unassi ned/Una ro rlated Amount

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fund~b (Rev 0~/101:2015)



Original Budget Resource Codes Ob eot Codes A

0.00

9791 10615.14

9793 0.00

10615.14

9795 0.00

10 615.14

10 615.14

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Page2


B Actuals To Date

c

05 61564 0000000 Form 141

%Diff

Printed: 111~012015 9:30 AM

81


Descriotion

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year

LC FF/Revenue Limit Transfers - Prior Years

TOTAL LCFF SOURCES

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Communlty Redevelopment Funds


Sales


Interest

Net Increase (Oecrease) ln the Fair Value of !nvestments

Other Local Revenue



TOTAL. OTHER LOCAL REVENUE

TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-b (Rev 0311012015)




Resource Codes Ob"ect Codes ,., "'' <C'

8091 0.00 0.00 0.00

8099 0.00 0.00 0.00

0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8625 0.00 0.00 0.00

8631 0.00 0.00 0.00

8660 0.00 0.00 0.00

8662 0.00 0.00 0.00

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page3


'0'

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 141

% Diff Difference Column (ColB&D) B&O ,.,

'"

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 11/3012015 9:30AM

82

2015-16 First Interim Deferred Maintenance Fund Calaveras Unified

Calaveras County Revenues, Expenditures, and Changes in Fund Balance

Descrintion Resource Codes

CLASSIFIED SALARIES




EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/A!temative




OPEB, Allocated




BOOKS AND SUPPLIES











ProfessionaVConsulting Servlces and Operating Expenditures


CAPITAL OUTLAY

Land Improvements


Equipment


TOTAL CAPITALOUTLAY


Debt Service



TOTAL OTHER OUTGO 'exdudlnn Transfers of Indirect Costs\

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2015.20 Fiie: fondi-b (Rev 0311012015)

Ob;ect Codes

2200

2900

3101.-3102

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602

3701-3702

3751-3752

3901-3902

4200

4300

4400

5100

5200

5600

5710

5750

5800

6170

6200

6400

6500

7438

7439


IA\ '"' •c•

0,00 0.00 0.00

0,00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0,00 0.00

0.00 0.00 0.00

0,00 0,00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 10605.61 0.00

0.00 0.00 0.00

0.00 10605.61 0.00

0.00 0.00 0.00

0.00 0.00 0.00

9.53

0.00 0.00 0.00

0.00 0.00 0.00

0.00 9.53 9.53

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 10 815.14 9.53

Page4


'D'

0.00

0.00

0.00

0.00

0.00

0,00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

10 605.61

0.00

10 605.61

0.00

0.00

05 61564 0000000 Form 141

%Dlff Difference Column (ColB&D) B&D

'" <Fl

0.00 0,0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

~ ~ 0.00 0.00 0.0%

0.00 0.00 0.0%

9.53 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

000~

10 615.14

Printed: 11/3012015 9:30AM

83


Desert tion

INTERFUND TRANSFERS


Other Authorized lnterfund Transfers !n

a TOTAL INTERFUNDTRANSFERSIN




OTHER SOURCES/USES

SOURCES

Other Sources


Long-T ellll Debt Proceeds



c TOTAL SOURCES

USES


All Othar Financing Uses

d TOTAL USES

CONTRIBUTIONS



e TOTAL CONTRIBUTIONS


(a-b+c-d+e)

California Dept of Education SACS Financial Reporting Software-2015.2.0 File: fundl-b (Rev 03J10!.l015)

2015~ 16 First Interim Deferred Maintenance Fund



8919 0.00

0.00

7619 0.00

0.00

8965 0.00

8972 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

Page5


B

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


D

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 141

Difference (Col B& DJ

E

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 11/3012015 9:30AM

84


Oescri tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

B. EXPENDITURES


2) Classlried Salaries



5) Seivices and Other Operating Expenditures

6) Capital Outlay


Costs)



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES ANO USES A5-B9


1) lnterfund Transfers

a) Transfers In

b) Transfers Out


b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundkl (Rev 1211512014)

Resource Codes

2015-16 First Interim Building Fund


8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999 0.00 0.00

3000-3999 0.00 0.00

4000-4999 0.00 0.00

5000-5999 0.00 0.00

6001).6999 0.00 1932 662.02

7100-7299,

7400-7499

7300-7399

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699

8980-8999

Page1

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

1261980.47 1932662.02

0.00 0.00

0.00 0.00

0.00 0.00

05 61564 0000000 Form 211

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 11130/2015 9:31 AM

85


Descri tlon

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






e} Adjusted Beglnning Balance (F1c + F1d)



Revolving Cash

Stores


All Others

b} Legally Resl!icted Balance c)Committed



Other Assignments e) Unassigned/Unappropriated



California Dept of Education SACS Financial Reporting So!tware-2015.2.0 File: fundi-d (Rev 1211512014)



Original Budget ResourceCodes Ob"ectCodes A

0.00

9791 1932662.02

9793 0.00

1932662.02

9795 0.00

1932662.02

1 932662.02

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Page2


B Actuals To Date

c


0

05 61564 0000000 Form 211

Difference (ColB&D)

E

%Dlff Column B&D

Printed: 11/3012015 S:31 AM

86


Dascriotion

FEDERAL REVENUE

FEMA



OTHER STATE REVENUE






OTHER LOCAL REVENUE

County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other

Community Redevelopment Funds Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF Taxes


Leases and Rentals

Interest

Resource Codes


Other Local Revenue




TOTAL REVENUES

Califcrnla Dept cfEducaUcn SACS Financial Reporting Sc!lwarn- 2015.2.0 File: fundi.d (Rev 1211512014)




Qbiect Codes ,., "''

,c,

8281 0.00 0.00 0.00

8290 0.00 0.00 0.00

0.00 0.00 0.00

8575 0.00 0.00 0.00

8576 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8615 0.00 0.00 0.00

8616 0.00 0.00 0.00

8817 0.00 0.00 0.00

8616 0.00 0.00 0.00

8621 0.00 0.00 0.00

8622 0.00 0.00 0.00

8625 0.00 0.00 0.00

8629 0.00 0.00 0.00

8631 0.00 0.00 0.00

8650 0.00 0.00 0.00

8860 0.00 0.00 0.00

8662 0.00 0.00 0.00

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page3

Projected Yaar

T~~~ls

0,00

0,00

0.00

0.00

0.00

0.00

0,00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 211

%Diff Oiffarence Column (Col

1:

1&D) B&D ,,,

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00

Printed: 1113012015 9:31 AM

87


Descrl tion Resource Codes

CLASSIFIED SALARIES





TOTAL CLASSIFIED SALAR!ES

EMPLOYEE BENEFITS

STRS

PERS




Workers' Compensatlon

OPES, Allocated




BOOKS AND SUPPLIES








lnsurance


Rentals, Leases, Repairs, and Noncapitalii:ed Improvements



Professional/Consumng Services and Operating Expenditures

Communications


California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: !undl-d (Rev 1211512014)




Ob ect Codes A B c

2200 0.00 0.00 0.00

2300 0.00 0.00 0.00

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

0.00 0.00 0.00

3101-3102 0.00 0.00 0.00

3201-3202 0.00 0.00 0.00

3301-3302 0.00 0.00 0.00

3401-3402 0.00 0.00 0.00

3501-3502 0.00 0.00 0.00

3601-3602 0.00 0.00 0.00

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 0.00

4200

4300 0.00 0.00 0.00

4400 0.00 0.00 0.00

0.00 0.00 0.00

5100 0.00 0.00 0.00

5200 0.00 0.00 0.00

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600

5710

5750 0.00 0.00 0.00

5800 0.00 0.00 0,00

5900 0.00 0.00 0.00

0.00 0.00 0.00

Page4

05 61564 0000000 Form 211


Totals (ColB&DJ B&D D E F

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0,00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

Printed: 11/3012015 9:31 Nd

88


Descritition

CAPITAL OUTLAY

Laod

Land Improvements

Buildings and Improvements of &lildlngs


Equipment




Other Transfers Out


Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds



Resource Codes

TOTAL OTHER OUTGO texcludin"Transfers of Indirect Costsl

TOTAL EXPENDITURES

California Oepl of Education SACS Financial Reporting Sollware-2015.2.0 File: fundi-<I (Rev 12115/2014)




Ob'ectCodes IA} IBl I Cl

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 0.00 1 932662.02 1,261 980.47

6300 0.00 0.00 0.00

6400 0.00 0.00 0.00

6500 0.00 0.00 0.00

0.00 1932 662.02 1 261 980.47

7299 0.00 0.00 0.00

7435 0.00 0.00 0.00

7438 0.00 0.00 0.00

7439 0.00 0.00 0.00

000 0.00 0.00

0.00 1932662.02 1 261 980.47

Pages


IDl

0.00

0.00

1932 662.02

0.00

0.00

0.00

1932662.02

0.00

0.00

0.00

0.00

0.00

1932662 02

05 61564 0000000 Form 211

%Diff Difference Column {ColB&O) B&D

I El IFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1113012015 9:31 AM

89


Oescri lion

INTERFUND TRANSFERS






County Schoo\ Facilities Fund



OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds

Proceeds from Sale/l..ease


Other Sources

County School Building Aid




Proceeds from Capital leases



c TOTAL SOURCES

USES

Transfers of Funds from lapsed/Reorganized LEAS


d TOTAL USES

CONTRIBUTIONS




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

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi·d (Rev 1211512014)



Original Budget Resource Codes Ob ect Codes A

8919 0.00

0.00

7813 0.00

7619 0.00

0.00

8951 0.00

8953 0.00

8961 0.00

8965 0.00

8971 0.00

8972 0.00

6973 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

Page6


B

o.oo

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


D

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 211

Difference (ColB&D)

E

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0,0%

0.0%

0.0%

0.0%

0.0%

Printed: 11/30/2015 9:31AM

90


Descri tlon

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)



C. EXCESS (DEFICIENCY} OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 89

D. OTHER FINANCING SOURCESJUSES

1) tnterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-d (Rev 1211512014)

Resource Codes

2015-16 First Interim Capital Facilities Fund 05 61564 0000000

Revenues, Expenditures, and Changes in Fund Balance Form 251

%Diff

Ob.act C

8300-8599 0.00 0.00 0.00

8600-8799 200 600.00 200 600.00 168646.40

200 600.00 200600.00 168 646.40

1000-1999 0.00 0.00 0.00 0.00 0.00 0.0%

2000-2999 0.00 0.00 0.00 0.00 0.00 0.0%

3000-3999 0.00 0.00 0.00 0.00 0.00 0.0%

4000-4999 0.00 0.00 0.00 0.00 0.00 0.0%

5000-5999 0.00 0.00 0.00 0.00 0.00 0.0%

600().6999 0.00 0.00 0.00 0.00 0.00 0.0%

7100-7299,

7400-7499

7300-7399

8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%

8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

7630-7699

8980-8999

Page 1 Printed: 11/30/.2015 9:31 AM

91


Descri tion


BALANCE C + 04






d) Diller Restatements



Components of Ending Fund Balance

a) Nonspendable

Revolving Cash

Stores


All Others

b) Legally Restricted Balance

c)Committed


Other Commitments

d) Assigned

Otller Assignments e) Unassigned/Unappropriated



California Dept of Education SACS Finaoclal Reporting Software - 2015.2.0 File: fundi-d (Rev 12/1512014)

2015-16 First Interim Capital Facilities Fund


Original Budget ResourceCodes Ob'ectCodes A

600.00

9791 96 576.80

9793 0.00

96,576.80

9795 0.00

96 576.80

97176.80

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Page2


B Actuals To Date

c


0

05 61564 0000000 Form 251

%Diff

Printed: 11/3012015 9:31 AM

92


Descriotion

OTHER STATE REVENUE



Other Subventions/In-Lieu Taices

AH Other State Revenue


OTHER LOCAL REVENUE

County and District Taices

Other Restricted Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes


Parcel Taices

Other



Penalties and Interest from Delinquent

Non-LCFF Taices

Sales

Sale of EquipmenVSupplies

Interest


Fees and Contracts

Mitigation/Developer Fees

Other Local Revenue




TOTAL REVENUES

Caltfornia Dept of Education SACS Financial Reporting Software - 2015.2.0 File: lundi-d (Rev 12/1512014)

Resource Codes




Ob"ectCodes ,., "'' ,c,

8575 0.00 0.00 0.00

8576 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8615 0.00 0.00 0.00

8616 0.00 0.00 0.00

6617 0.00 0.00 0.00

6616 0,00 0.00 0.00

8621 0.00 0.00 0.00

8622 0.00 0.00 0.00

8625 0.00 0.00 0.00

8629 0.00 0.00 0.00

8631 0.00 0.00 0.00

8660 600.00 600.00 0.00

8662 0.00 0.00 0.00

8681 200 000.00 200 000.00 168646.40

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

200 600.00 200 600.00 168646.40

200 600.00 200600.00 168646.40

Page3

Projected Year Totals ,o,

0.00

0.00

0.00

0.00

0.00

0.00

0,00

0.00

0.00

0.00

0.00

0.00

0.00

600.00

0.00

200 000.00

0.00

0.00

200 600.00

200600.00

05 61564 0000000 Form 251

%Diff Difference Column (Col B& DJ B&D ,., ,,,

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00

Printed: 11/3012015 9:31 AM

93


Descri lion Resource Codes



TOTAL CERTIFICATED SAL.ARIES

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS





OPES, Allocated

OPES, AcLive Employees



BOOKS AND SUPPLIES





TOTAL BOOKSANDSUPPLIES

SERVICES ANO OTHER OPERATING EXPENDITURES



Insurance


Rentals, Leases, Repairs, and Noncapltalized Improvements


Transfers of Direct Costs. lnterfund

Professional/Consul~ng Services and Operating Expenditures

Communications


California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi--d (Rev 1211512014)


Revenues, Expenditures, and Charlges in Fund Balance


Ob ectCodes A B c

1900 0.00 0.00 0.00

0.00 0.00 0.00

2200 0.00 0.00 0.00

2300 0.00 0.00 0.00

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

0.00 0.00 0.00

3101-3102 0.00 0.00 0.00

3201-3202 0.00 0.00 0.00

3301-3302 0.00 0.00 0.00

3401-3402 0.00 0.00 0.00

3501-3502 0.00 0.00 0.00

3601-3602 0.00 0.00 0.00

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 0.00

4100

4200

4300 0.00 0.00 0.00

4400 0.00 0.00 0.00

0.00 0.00 0.00

5100 0.00 0.00 0.00

5200 0.00 0.00 0.00

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600

5710

5750 0.00 0.00 0.00

5800 0.00 0.00 0.00

5900 0.00 0.00 0.00

0.00 0.00 0.00

Page4

05 61564 0000000 Form 251

%Dlff Projected Year Difference Column

Totals (Col B& DJ B&O 0 E F

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

Printed: 11/3012015 9:31 AM

94


Deseri"lion

CAPITAL OUTLAY

Land

Land Improvements


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

Equipment


TOTAL CAPITALOUTlAY


Other Transfers Out


Debt Seivice

Debt Seivice - Interest

Other Debt Seivice - Principal

Resource Codes

TOTAL OTHER OUTGO lexcludinn Transfers of Indirect Costs I

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software- 2015.2.0 Fila: fund~d (Rev 1211512014)




Obiect Codes ,., '8' ,c,

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 0.00 0.00 0.00

6300 0.00 0.00 0.00

6400 0.00 0.00 0.00

6500 0.00 0.00 0.00

0.00 0.00 0.00

7299 0.00 0.00 0.00

7438 0.00 0.00 0.00

7439 200 000.00 200 000.00 0.00

200000.00 200 000.00 0.00

200 ODO.OD 200 000.00 0.00

Page5


\DI

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

200,000.00

200 000.00

200 000.00

05 61564 0000000 Form 251

% Diff Difference Column (Col B& D) B&D

'E' /Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.0%

Printed: 11/3012015 9:31 AM

95


Descri tion

INTERFUND TRANSFERS



a TOTAL INTERFUNDTRANSFERS IN






OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Salellease


Other Sources





Proceeds from lease Revenue Bonds


c TOTAL SOURCES

USES

Transfers of Funds from lapsed/Reorganized LEAs


d TOTAL USES

CONTRIBUTIONS





(a - b + c- d + e)

Cslifomia Dept of Educa1ion SACS Financial Reporting Software-2015.2.0 F;le: tundl·d (Rev 12/1512014)




8919 0.00

0.00

7613 0.00

7619 0.00

0.00

8953 0.00

8965 0.00

6971 0.00

8972 0.00

8973 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

Page6


B

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


0

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 251

Difference (ColB&D)

E

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 11130/2015 9:31 AM

96


Desert tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)

8} Other Outgo - Transfers of Indirect Costs


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-B9



b) Transfers Out


b) Uses

3) Contributions


California Dept of Education SACS Financ;a1 Reporting Software· 2015.2.0 File: rundi-d (Rev 1211512014)

Resource Codes

2015-16 First Interim County School Facilities Fund


8010-8099

8100-8299

8300-S599

8600-S799

1000-1999

2000-2999 0.00 0.00

3000-3999 0.00 0.00

4000-4999 0.00 0.00

5000-5999 0.00 0.00

6000-6999 0.00 0.00

7100-7299, 7400-7499

7300-7399

8900-8929 0.00 0.00

7600-7629 0.00 0,00

8930-8979 0.00 0.00

7630-7699

8980-8999

Page1

0.00 0.00

0.00 0,00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

05 61564 0000000 Form 351

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 111so12015 9:31 AM

97


Descri tion


BALANCE C + D4




b) Audit ACjustments



e) ACjusteC Beginning Balance (F1c + F1d)

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

Components of EnCing Fund Balance a) Nonspendable

Revolving Cash

Stores

Prepali;I Expenditures

All Others

b) legally Restricted Balance

c) Committed


Other Commitments

d) Assigned




California Dept of Education SACS Financial RepoMina Software - 2015.2.0 File: fundi-d (Rev 1211512014)




0.00

9791 72.31

9793 0.00

72.31

9795 0.00

72.31

72.31

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Page2


B Actuals To Date

c


D

05 61564 0000000 Form 351

Difference (ColB&D)

%Diff Column B&D

F

Printed: 1113012015 9:31 AM

98


Descrintion

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments


AU other State Revenue


OTHER LOCAL REVENUE

Sales

Sale of EquipmenUSupplies

Leases and Rentals

Interest


Other Local Revenue


All Other Transfers !n from All Others


TOTAL REVENUES

California Dept of Education SACS Financial Reporting Soltware-2015.2.0 File: fundi-d (RSV 12/1512014)

Resource Codes




Ob;ect Codes IA\ 181 'C'

8290 0.00 0.00 0.00

0.00 0.00 0.00

8545 0.00 0.00 0.00

8587 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8631 0.00 0.00 0.00

8650 0.00 0.00 0.00

8860 0.00 0.00 0.00

8662 0.00 0.00 0.00

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Paga3


'D'

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 351


IE\ IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1113012015 9:31 AM

99


Descri lion Resource Codes

CLASSIFIED SALARIES




Otller Classified Salaries


EMPLOYEE BENEFITS

STRS

PERS

OASDl!Medicare/Altemaliva




OPEB, Allocated




BOOKS AND SUPPLIES





SERVICES AND OTHER OPERA TING EXPENDITURES



Insurance

OperaUons and Housekeeping Services




Professional/ConsulUng Services and Operating Expenditures

Communications


California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-d (Rev 1211612014)




Olfecl Codes A B c

2200 0.00 0.00 0.00

2300 0.00 0.00 0.00

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

0.00 0.00 0.00

3101-3102 0.00 0.00 0.00

3201-3202 0.00 0.00 0.00

3301-3302 0.00 0.00 0.00

3401-3402 0.00 0.00 0.00

3501-3502 0.00 0.00 0.00

3601-3602 0.00 0.00 0.00

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 0.00

4200

4300 0.00 0.00 0.00

4400 0.00 0.00 0.00

0.00 0.00 0.00

5100 0.00 0.00 0.00

5200 0.00 0.00 0.00

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600

5710

5750 0.00 0.00 0.00

5800 0.00 0.00 0.00

5900 0.00 0.00 0.00

0.00 0.00 0.00

Page4

05 61564 0000000 Form 351



0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

Printed: 11/30/2015 9:31 AM

100


Descrlotion

CAPITAL OUTLAY

Land

Land Improvements



Equipment




Other Transfers Out



To County Offices

To JPAs


Debt Service



Resource Codes

TOTAL OTHER OUTGO iexcludinn Transfers of Indirect Costs I

TOTAL EXPENDITURES

California Dept of Educa11on SACS Financial Reporting Software 2015.2.0 File: lundl·d (Rev 1211512014)



Board Approved Original Budget Operating Budget Ac:tuals To Date

Ob'ect Codes ... "'' ,c,

6100 0.00 0.00 0.00

6170 0.00 0,00 0.00

6200 0.00 0.00 0.00

6300 0.00 0.00 0.00

6400 0.00 0.00 0.00

6500 0.00 0.00 0.00

0.00 0.00 0.00

7211 0.00 0.00 0.00

7212 0.00 0.00 0.00

7213 0.00 0.00 0.00

7299 0.00 0.00 0.00

7438 0.00 0.00 0.00

7439 0.00 0.00 0.00

0,00 0.00 0.00

0.00 0.00 0.00

Pages

Projec:ted Year Totals

'D'

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 351

%Diff Difference Column (ColB&D) B&D ,e, '"

0,00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0 0.0%

Printed: 11130/2015 9:31 AM

101


Descri tion

INTERFUND TRANSFERS


To: State School Building Fund/ County Schoo! Facilities Fund

From: All Other Funds






Other Authorized !nterfund Transfers Out


OTHER SOURCESJUSES

SOURCES

Proceeds

Proceeds from Sale/Lease


Other Sources



Proceeds from Certificates of Participa~on




c TOTAL SOURCES

USES


TOTAL USES

CONTRIBUTIONS

Contributions from Unres!licted Revenues




(a-b+c-d+e)

Cali!orola Dept of Education SACS Financial Reporting Soflware-2015.2.0 File: fundi-d (Rev 12/1512014)



Original Budget Resource Codes Ob ect Codes A

8913 0.00

8919 0.00

0.00

7613 0.00

7619 0.00

0.00

8953 0.00

8965 0.00

8971 0.00

8972 0.00

8973 0.00

8979 0.00

0.00

7651 0.00

8980

8990

Page6


B

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


D

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 351

Difference (ColB&D)

E

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Dlff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 1113012015 9:31 Md

102


Descri tion

A REVENUES

1) LCFF Sources

2) Federal Revenue


4) Other local Revenue

5 TOTAL REVENUES

B. EXPENDITURES






6) Capital Ou~ay


Costs)



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



b) Transfers Out


a) Sources

b) Uses

3) Contributions

4 TOTAL OTHER F!NANCING SOURCES/USES

Calilornia Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundkl (Rev 12/1512014)

Resource Codes

2015·16 First Interim Special Reserve Fund for Capital Outlay Projects


8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999 0.00 0.00

3000-3999 0.00 0.00

4000-4999 0.00 0.00

5000-5999 0.00 33 516.00

6000-6999 0.00 0.00

7100-7299,

7400-7499

7300-7399

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00

7630-7699

8980-8999

Page 1

0.00

0.00

0.00

14 896.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

33 516.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 401

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 11130!2015 Q:32AM

103


Descri tion


BALANCE C + 04





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





Revolving Cash

Stores


AU Others


c)Committed


Other Commitments

d)Assigned




California Dept of Education SACS Financial Reporting So!lware-2015.2.0 Fite: fundi-d {Rev 12/15/2014)

2015-16 First Interim , Special ReseNe Fund for Capital Outlay Projects



0.00

9791 126 862.91

9793 0.00

126 862.91

9795 0.00

126 862.91

126 862.91

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Page2


B Actuals To Date

c


D

05 61564 0000000 Form 401

Printed: 11130/2015 9:32AM

104


Descrintion

FEDERAL REVENUE

FEMA



OTHER STATE REVENUE





OTHER LOCAL REVENUE

Other Local Revenue


Not Subject to LCFF OeducUon


Leases and Rentals

Interest

Resource Codes

6230

All Other

Net Increase {Decrease} in the Fair Value of Investments

Other Local Revenue




TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: lundi·d {Rev 1211512014)

2015~16 First Interim Special Reserve Fund for Capital Outlay Projects



Oblect Codes IA\ '"' /Cl

8281 0.00 0.00 0.00

8290 0.00 0.00 0.00

0.00 0.00 0.00

8587 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8625 0.00 0.00 0.00

8631 0.00 0.00 0.00

8650 0.00 0.00 0.00

8660 0.00 0.00 0.00

8862 0.00 0.00 0.00

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page3


/DI

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 40!


'E' IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00

Printed: 11/3012015 9:32AM

105


Descri tion Resource Codes

CLASSIFIED SALARIES




Ottier Classified Salaries

TOTAL. CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASDI/Medicare/AltemaUve



Wort;ers' Compensation

OPES, Allocated




BOOKS AND SUPPLIES



NoncapitaHzed Equipment





Insurance


Rentals, Leases, Repairs, and Noncapitallzed Improvements



Professional/Consulting Services and OperaUng Expenditures

Communications


Galjfomia Dept of Education SACS Financial Reporting Soltware-2015.2.0 File: rundl-d (Rev 1211512014)

2015-16 First Interim Special Reserve Fund for Capital Outlay Projects



Ob ect Codes A B c

2200 0.00 0.00 0.00

2300 0.00 0,00 0.00

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

0.00 0.00 0.00

3101-3102 0.00 0.00 0.00

3201-3202 0.00 0.00 0.00

3301-3302 0.00 0.00 0.00

3401-3402 0.00 0.00 0.00

3501-3502 0.00 0.00 0.00

3601-3602 0.00 0.00 0.00

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 0.00

4200

4300 0.00 0.00 0.00

4400 0.00 0.00 0.00

0.00 0.00 0.00

5100 0.00 0.00 0.00

5200 0.00 0.00 0.00

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600

5710

5750 0.00 0.00 0.00

5800 0.00 33 516.00 14 896.00

5900 0.00 0.00 0.00

0,00 33 516.00 14 896.00

Page4

05 61564 0000000 Form 40!

%01ff Projected Year Difference Column


0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

0.00 0.00 0.0%

33 516.00 0.00 0.0%

0.00 0.00 0.0%

33 516.00 0.00 0.0%

Printed: 11/3012015 9:32AM

106


Descriotion

CAPITAL OUTLAY

laad

land Improvements


Socks and Media for New School Libraries or Major Expansion of Schoo! Libraries

Equipment




Other Transfers Out



To County Offices

To JPAs


Debt Service

Debt Service· Interest

Other Debt Service. Principal

Resource Codes

TOTAL OTHER OUTGO 'excludin" Transfers of Indirect Costsl

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Soflware-2015.2.0 Fiie: fundi-d (Rev 1211512014)



Board Approved

Origin~1~udget Operati~J, Budget Actuals To Date Oblect Codes ,c,

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 0.00 0.00 0.00

6300 0.00 0.00 0.00

6400 0.00 0.00 0.00

6500 0.00 0.00 0.00

0.00 0.00 0.00

7211 0.00 0.00 0.00

7212 0.00 0.00 0.00

7213 0.00 0.00 0.00

7299 0.00 0.00 0.00

7438 0.00 0.00 0.00

7439 0.00 0.00 0.00

0.00 0.00 0.00

0.00 33 516.00 14 896.00

Pages


'"'

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

33516.00

05 61564 0000000 Form 40I

%Diff Difference Column (Col

1:

1&D) B&O

{Fl

0.00 0.0%

0.00 0.0%

D.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

D.

Printed: 1113012015 9:32AM

107


Descri tion

INTERFUND TRANSFERS


From: General Fum!ICSSF

Other Authorized Jnterfund Transfers In

a TOTAL 1NTERFUND TRANSFERS IN


To: Genera! Fund/CSSF




b TOTA INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease


Other Sources

Transfers from Funds of Lapsed/Reorganized LEAS






c TOTAL SOURCES

USES


All Other FinanCing Uses

d TOTAL USES

CONTRIBUTIONS




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

California Dept of Education SACS Financial Reporting Software. 2015.2.0 File: fundi-d (Rev 1211512014)




8912 0.00

8919 0.00

0.00

7612 0.00

7613 0.00

7619 0.00

0.00

8953 0.00

8965 0.00

8971 0.00

8972 0.00

8973 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

Page6


B

0.00

o.oo

o.oo

o.oo

0.00

0.00

0.00

0.00

0.00

0.00

0.00

o.oo

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


D

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 40I

Difference (Col B&D)

E

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 11/3012015 9:~2AM

108


Oescri tion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

8. EXPENDITURES




4} Books and Supplies

5} Services and Other Operating Expenditures

6) Capital Outlay


Costs)



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 89



b) Transfers Out

2) Other Sources/Uses a} Sources

b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi..d (Rev 1211512014)

Resource Codes

2015-16 First Interim Bond Interest and Redemption Fund


8010-8099

8100-6299

8300-8599

6600-8799

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299,

7400-7499

7300-7399

8900-8929

7600-7629

8930-8979

7630-7699

8980-S999

0.00 0.00

0.00 0.00

Page1

0.00 0.00

0.00 0.00

05 61564 0000000 Form 511

0.00 0.0%

0.00 0.0%

Printed: 1113012015 9:32AM

109


Descri tion


BALANCE C + D4










a) Nonspendabte

Revolving Cash

Stores


All Others

b) Legally Restrlcted Balance

c) Committed


Other Commitments

d) Assigned




Callfomla Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-d (Rev 12115/2014)



Origlnal Budget Resource Codes Ob"ect Codes A

0.00

9791 2 365 452.53

9793 0.00

2 365452.53

9795 0.00

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Paga2


B Actuals To Date

c

05 61564 0000000 Form 511

Printed: 1113012015 9:32AM

110


Descriotion

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Penalties and Interest from Delinquent

Non-LCFF Taxes

Interest

Resource Codes


Other Local Revenue




TOTAL REVENUES


Debt Service

Bond Redemptions

Bond Interest and Other Service Charges



TOTAL OTHER OUTGO 1excludin" Transfers of Indirect Costs\

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Soflware-2015.2.0 File: fundl-d (Rev 12/1512014)




Obiect Codes ,.. "'' ,c,

8290 0.00 0.00 0.00

0.00 0.00 0.00

8571 0.00 0.00 0.00

8572 0.00 0.00 D.00

0.00 0.00 0.00

8611 2 239 518.00 2 239 518.00 0.00

8612 45.000.00 45000.00 0.00

8613 750.00 750.00 0.00

8614 5 000.00 5 000.00 0.00

8629 0.00 0.00 0.00

8860 3 500.00 3 500.00 0.00

8662 0.00 D.DD D.DD

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

2 293 768.00 2 293 768.00 0.00

2 293 768.00 2 293 768.00 0.00

7433 1243914.00 1243914.00 1 243914.40

7434 1049854.00 1049854.00 736190.56

7438 0.00 0.00 0.00

7439 0.00 0.00 D.00

2 293 768.00 2 293 768.00 1980104.96

2 293 768.00 2 293 768.00 1980 104.96

Pago3

Projected Year Totals ,o,

0.00

0.00

0.00

0.00

0.00

2 239 518.00

45 000.00

750.00

5000.00

0.00

3500.00

D.DD

0.00

D.DD

2 293 768.00

2 293 768.00

1243914.00

1 049854.00

0.00

0.00

2 293 768.00

2 293 768.00

05 61564 0000000 Form 511

% Diff Difference Column (Col B&D) B&D ,.,

'" 0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

D.00

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00

Printed: 11/3012015 9:32AM

111


Descri tion

lNTERFUND TRANSFERS



a TOTAL INTERFUNDTRANSFERS IN


To: General Fund



OTHER SOURCES/USES

SOURCES

Other Sources



c TOTAL SOURCES

USES



d TOTAL USES

CONTRIBUTIONS





(a-b+c-d+e)

California Dept of Education SACS Financial Reporting Software -2015.2.0 File: fundl-d (Rev 12/1512014)




6919 0.00

0.00

7614 0.00

7619 0.00

0.00

6965 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

6990

Page4


B

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


D

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 511

Difference (ColB&D)

E

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

PMnted: 11130/2015 9:32AM

112


Oescri lion

A. REVENUES

1) LCFF Sources

2) Federal Revenue



5 TOTAL REVENUES

B. EXPENDITURES





5) Servfces and Other Operating Expenditures

6) Capita\ Outlay


Costs)






b) Transfers Out

2) Other Sources/Uses a} Sources

b) Uses

3) Contributions


Calllorola Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-d (Rev 1211512014)

Resource Codes

2015-16 First Interim Debt Service Fund for Blended Component Units


8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

8900-6929

7600-7629

6930-8979

7630-7699

6980-8999

0.00 0.00

0.00 0.00

Page 1

0.00 0.00

0.00 0.00

05 61564 0000000 Form 521

0.00 0.0%

0.00 0.0%

Prinltid: 11/3012015 9:$2AM

113


Descri lion


BALANCE C + 04







e) Adjusted Beginning Balance {F1c + F1d)

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


a) Nonspendable

Revolving Cash

Stores


All Others


c) Committed


Other Commitments

d)Assigned




California Dept of Education SACS Financial Reporting Software- 2015.2.0 Fiie: lundi-d (Rev 1211512(114)



Original Budget ResourceCodes Ob"ec!Codes A

0.00

9791 469 580.51

9793 0.00

469 580.51

9795 0.00

469 580.51

9711

9712

9713

9719

9740

9750

9760

9780

9789

9790

Page2


B Actuals To Date

c

05 61564 0000000 Form 521

%Diff

Printed: 11/a0/2015 9:32AM

114


Descriotion

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies


Other Subventions/ln-lleu Taxes


OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes


Resource Codes

Other

Panamas and Interest from Delinquent

Non-LCFF Taxes

Interest

Net Increase {Decrease) In the Fair Value of Investments

Other Local Revenue




TOTAL REVENUES

OTHER OUTGO {excluding Transfers of Indirect Costs)

Debt Service

Bond Redemptions

Bond Interest and Other Service Charges



TOTAL OTHER OUTGO rexctudino Transfers of Jndirect Costs'

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software -2015.2.0 Fiie: fundi-d (Rw 12/1512014)




Ob"ect Codes ,., "'' ,c,

8290 0.00 0.00 0.00

0.00 0.00 0.00

8571 0.00 0.00 0.00

8572 0.00 0.00 0.00

0.00 0.00 0.00

8611 0.00 0.00 0.00

8612 0.00 0.00 0.00

8613 0.00 0.00 0.00

8814 0.00 0.00 0.00

8622 0.00 0.00 0.00

8629 0.00 0.00 0.00

8660 0.00 0.00 0.00

8862 0.00 0.00 0.00

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

7433 0.00 0.00 0.00

7434 0.00 0.00 0.00

7438 0.00 0.00 0.00

7439 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Paga3


'"' 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 521

%Diff Difference Column (ColB&D) B&D ,.,

'" 0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Prlote<l: 11/3012015 9:32AM

115


Descri tion

INTERFUND TRANSFERS





Other Authorized ln!erfund Transfers Out

b TOTAL lNTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Other Sources



c TOTAL SOURCES

USES



d TOTAL USES

CONTRIBUTIONS




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

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-d (Rev 12/15/2014)



Original Budget Resource Codes Ob'ect Codes A

8919 0.00

0.00

7619 0.00

0.00

8965 0.00

8979 0.00

0.00

7651 0.00

7699 0.00

8980

8990

Page4


B

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Actuals To Date c

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00


D

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

05 61564 0000000 Form 521

Difference (Col B&O)

E

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

%Diff Column B&D

F

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

Printed: 11/3012015 9:32AM

116


Descrintion

A DISTRICT 1. Total District Regular ADA

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

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

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

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

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

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

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

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

g. Total, District Funded County Program ADA (Sum of Lines Asa through ASf)

6. TOTAL DISTRICT ADA {Sum of Line A4 and Line ASg)

7. Adults In Correctional Facilities a. Charter School ADA

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

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: adai (Rev 03/05/2015)

2015-16 First Interim AVERAGE DAILY ATTENDANCE

ESTIMATED FUNDED ADA ESTIMATED

ESTIMATED Board P-2 REPORT FUNDED ADA Approved ADA

Original Operating Projected Year Budget Budget T~,tals

!Al 181 Cl

2,923.14 2,923.14 2.923.14

0.00 0.00 0.00

0.00 0.00 0.00

2,923.14 2 923.14 2,923.14

0.47 0.47 0.47 27.82 27.82 27.82 5.05 5.05 5.05 0.79 0.79 0.79

0.00 0.00 0.00

0.00 0.00 0.00

34.13 34.13 34.13

Page 1 of 1

ESTIMATED FUNDED ADA


ID\

2 923.14

0.00

0.00

2,923.14

0.47 27.82

5.05 0.79

0.00

0.00

34.13

DIFFERENCE (Col. D - B)

IE'

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00

0.00

0.00

0.00

05 61564 0000000 Form Al

PERCENTAGE DIFFERENCE

(Col. E/B) If\

Oo/o

00/o

0%

0%

Oo/o 0% OO/o 00/o

0%

0%

QO/o

Printed: 11/30/2015 9:36 AM 117

2015-16 First Interim Calaveras Unified General Fund Calaveras County Multiyear Projections

Unrestricted


Object (Form Oii) Descri tion Codo, A

(Enter projections for subsequent years l and 2 in Columns C and E; current year· Column A- is extracted)

A. REVENUES AND OTHER FINANCING SOURCES l. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources

a. Transfers In b. Other Sources c. Contributions

6. Total Sum lines Al thru A5c

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries

b. Step & Colwnn Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

o. Total Certificated Salaries (Swn lines Bia thru Bid)

2. Classified Salaries

a. Base Salaries




e. Total Classified Salaries (Sum Jines B2a thru B2d)

3. Employee Benefits

4. Books and Supplies

5. Services and Other Operating Expenditures

6. Capital Outlay

7. Other Outgo (excluding Transfers of Indirect Costs)

8. Other Outgo -Transfers of Indirect Costs 9. Other Financing Uses

a. Transfers Out

b. Other Uses

10. Other Adjustments (Explain in Section F below)

11. Total SumlinesBlthruBIO

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B 11 l D. FUND BALANCE

I. Net Beginning Fund Balance (Form 011, line Fle)

2. Ending Fund Balance (Sum lines C and DI)

3. Components of Ending Fund Balance (Form Oii) a. Nonspendable

b. Restricted

c. Committed

I. Stabilization Arrangements

2. Other Commitments

d. Assigned e. Unassigned/Unappropriated

l. Reserve for Economic Uncertainties

2. Unassigned/Unappropriated

f. Total Components of Ending Fund Balance

Line D3fmust a e with line D2

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: mypi (Rev 03/30/2015)

8010-8099 25,000,108.00 8100-8299 0.00 8300-8599 2,061,611.00 8600-8799 247,838.32

8900-8929 0.00 8930-8979 8980-8999

1000-1999

2000-2999

3000-3999 5 174,870.91

4000-4999 I 242,073.61

5000-5999 1,735,859.05

6000-6999 1,365 000.00

7100-7299, 7400-7499 592,631.98

7300-7399 {89,022.99}

7600-7629 0.00

7630-7699

9710-9719

9740

9750

9760

9780

9789

9790

Page 1

05 61564 0000000 Form MYPl

% % Change 2016-17 Change 2017-18

(Cols. C-AfA) Projection (Cols. E-C/C) Projection B c D E

2.28% 25,570,353.00 1.58% 25,975,121.00 0.00% 0.00 0.00%

-73.70% 542,104.00 0.00% 542,104.00 0.00% 247,838.00 0.00% 247,838.00

0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00

4,928,190.09 4.92% 5,170,472.94

21432104.91 21 594 590.06

9,736,908.14 9.940,330.84

243,422.70 248,508.00

0.00 0.00

40,000.00 0.00

9,940,330.84 10,188,838.84

3 228,157.77 3 408,127.62

80,704.00 82,721.54

99,265.85 104,725.47

0.00 0.00

3,408 127.62 5.50% 3 595,574."63

4.32% 5,398,202.89 3.48% 5,586,299.61

-24.07% 943,093.00 0.00% 943 093.00

-2.42% 1,693,885.00 0.50% 1,702,354.00

-100.00% 0.00 0.00% 0.00

1.25% 600,032.00 0.35% 602,132.00

0.00% 89,023.00 0.00% 89,023.00

0.00% 0.00 0.00% 0.00

0.00% 0.00 0.00% 0.00

0.00 0.00

21 894 648.35

462 543.44 934 679.02

2,770,717.76

2,308,174.32 1,373,495.30

20 000.00 20 000.00

0.00 0.00

0.00 0.00

999,982.00 999,982.00

825,000.00 0.00

463,192.32 353 513.30

2 308174.32

Printed: 12/1/2015 9:58 AM

118


Descri tion

(Enter projections for subsequent years I and 2 in Columns C and E; current year - Column A - is extracted)

A. REVENUES AND OTHER FINANCING SOURCES l. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources




l. Certificated Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-LivingAdjustment


e. Total Certificated Salaries (Sum lines Bla thru Bid)


a. Base Salaries




e. Total Classified Salaries (Sum lines B2a tl1ru B2d)




6. Capital Outlay

Object Codes

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999


Multiyear Projections Unrestricted


(Form 011) A

25,000 108.00 0.00

2061,611.00 247,838.32

5,174,870.91

1,242,073.61

1,735,859.05

1,365,000.00

7. Other Outgo {excluding Transfers oflndirect Costs) 7100-7299, 7400-7499 592,631.98

8. Other Outgo - Transfers of Indirect Costs

9. Other Financing Uses a. Transfers Out

b. Other Uses

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines Bl thru 810)


(Line A6 minus line B 11)

D. FUND BALANCE

I. Net Beginning Fund Balance (Fonn Oll, line Fle)

2. Ending Fund Balance (Sum Jines C and 01)

3. Components of Ending Fund Balance (Form Oll)

a. Nonspendable

b. Restricted

c. Co1mnitted

I. Stabilization Arrangements



I. Reserve for Economic Uncertainties


£ Total Components of Ending Fund Balance

Line D3fmusta e with line 02

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi (Rev 03/30/2015)

7300-7399 89,022.99

7600-7629 0.00

7630-7699 0.00

22 986 478.47

323 883.36

3 094,601.12

2 770,717.76

9710-9719 20 000.00

9740

9750 0.00

9760 0.00

9780 999,982.00

9789 897,000.00

9790 853,735.76

2770717.76

Page 1

% Change

(Cols. C-NA) B

2.28% 0.00%

-73.70% 0.00%

4.32%

-24.07%

-2.42%

-100.00%

l.25%

0.00%

0.00%

2016-17 Projection

c

25,570 353.00 0.00

542,104.00 247 838.00

0.00 0.00

4,928,190.09

21432104.91

9,736,908.14

243,422.70

0.00

40,000.00

9,940,330.84

3,228,157.77

80,704.00

99,265.85

0.00

3.408,127.62

5 398,202.89

943,093.00

I 693,885.00

0.00

600 032.00

89 023.00

0.00

% Change

(Cols. E-C/C) D

l.58% 0.00% 0.00% 0.00%

0.00% 0.00%

3.48%

0.00%

0.50%

0.00%

0.35%

0.00%

0.00%

05 61564 0000000 Form MYPJ

2017-18 Projection

E

25 975.121.00

542,104.00 247,838.00

0.00 0.00

5,170,472.94

21 594 590.06

9,940,330.84

248 508.00

0.00

0.00

10,188 838.84

3,408 127.62

82,721.54

104,725.47

0.00

3,595,574.63

5,586,299.61

943,093.00

1,702,354.00

0.00

602,132.00

89,023.00

0.00

0.00

0.00

22 529 269.08

934 679.02

2,308,174.32

1,373,495.30

20,000.00

0.00

0.00

999,982.00

0.00

353,513.30

l 373 495.30

Printed: 12/2/2015 3:47 PM

119


Descri tion

E. AVAILABLE RESERVES

I. General Fund

a. Stabilization Arrangements

b. Reserve for Economic Uncertainties

c. Unassigned/Unappropriated

(Enter other reserve projections in Columns C and E for subsequent years I and 2; current year • Column A · is extracted)

2. Special Reserve Fund· Noncapital Outlay (Fund 17) a. Stabilization Arrangements



3. Total Available Reserves Sum lines Ela thru E2c

F. ASSUMPTIONS

Object Codes

9750

9789

9790

9750

9789

9790


Mu!tiyear Projections Unrestricted


(Fonn OJI) A

% Change

(Cols. C·NA) B

Please provide below or on a separate attachment, the assumptions used to detennine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in Jines Bid, B2d, and BIO. For additional infonnation, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

2016-17 Projection

c

% Change

(Cols. E-C/C) D

05 61564 0000000 Form MYPI

2017-18 Projection

E

0.00

0.00

353,513.30

0.00

0.00

0.00

353 513.30

Based on 2015-16 enrollment and past enrollment trends, the District anticipates enrollment to continue to decline by approximately 2% each fiscal year. The LCFF is estimated at DOF COLA and Gap funding rate. Futhennore, the district is anticipating the unduplicated pupil percentage for 2016-17 and beyond to return to the district's 2013-14 and 2014-15 level of5 l.39%. Restricted federal revenue is estimated to remain flat after removing carryover. Stale revenue is estimated to decrease from 2015-16 due to the one-time mandate cost reimbursement funds. Local revenue is estimated to remain flat after removing carryover. Certificated salary changes from 2015-16 encompasses step increases of approximately 2.5%. Classified salary changes from 2015-16 encompasses step increases of approximately 2.5% as well as an on-going salary schedule icnrease of3%. Projected increase in benefits is primiarly due the increase in employer contributions to STRS and PERS as well as an increase in classified medical cap contributions of$200 per month per member. Decrease in supplies, services, and capital outlay from 2015-16 is primarily due to removing one-time expenditures and carryover. Increase of contributions to restricted programs is due to the increase in salaries and benefits in those programs.

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi {Rev 03/30/2015) Page2 Printed: 12/212015 3:47 PM

120


Descri tion

(Enter projections for subsequent years l and 2 in Colwnns C and E; current year· Column A- is extracted)

A. REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources




I . Certificated Salaries

a. Base Salaries




e. Total Certificated Salaries (Swn lines Bia thruBld)


a. Base Salaries



d. Otl1er Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d)




6. Capital Outlay

7. Other Outgo (excluding Transfers oflndirect Costs)

8. Other Outgo • Transfers oflndirect Costs 9. Other Financing Uses

a. Transfers Out

b. Other Uses

IO. Other Adjustments (Explain in Section F below)

11. Total Sum Jines Bl thru 810


(Line A6 minus line 811)

D. FUND BALANCE

I. Net Beginning Fund Balance (Form OII, line Fie)

2. Ending Fund Balance (Swn lines C and DI) 3. Components of Ending Fund Balance (Form OII)

a. Nonspendable

b. Restricted c. Committed

I. Stabiliz.ation Arrangements


d. Assigned

e. Unassigned/Unappropriated



f. Total Components ofEnding Fund Balance

Line D3fmust a ee with line D2



Multiyear Projections Restricted

Object Codes

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

7600-7629

7630-7699

9710-9719

9740

9750

9760

9780

9789

9790


(Form OII) A

0.00 1,395,956.05

122,555.00 170,545.85

0.00 0.00

4,646,962.21

1,468,363.74

I 277,939.12

I 083 176.03

I 136 925.17

52 841.58

10 000.00

34,677.36

0.00

Page 1

% Change

(Cols. C-NA) B

0.00% -37.79%

0.00% -40.60%

0.00% 0.00% 6.05%

5.22%

11.60%

-69.51%

-32.22%

-24.30%

0.00%

0.00%

2016-17 Projection

c

0.00 868,401.00 122 555.00 101,304.00

0.00 0.00

4 928 190.09

6 020 450.09

1,861,161.27

46,529.03

0.00

43,890.00

1,863,800.30

1468,363.74

36,709.09

39 957.58

0.00

1,545 030.41

1,426,126.51

330,246.00

770,569.51

40,000.00

10,000.00

34,677.36

0.00

% Change

(Cols. E-C/C) D

0.00% 0.00% 0.00% 0.00%

0.00% 0.00%

0.00%

0.50%

0.00%

0.00%

0.00%

0.00%

05 61564 0000000 Form MYPI

2017-18 Projection

E

868,401.00 122,555.00 101,304.00

0.00 0.00

5,170,472.94

6 262 732.94

1,863,800.30

46,595.00

0.00

0.00

1,910,395.30

1,545,030.41

37,626.82

40,935.96

0.00

1,623,593.19

1,539,398.40

330,246.50

774,422.55

40,000.00

10,000.00

34,677.00

0.00

Printed: 12/2/2015 3:47 PM

121


Descri tion

E. AVAILABLE RESERVES

L General Fund a. Stabilization Arrangements


c. Unassigned/Unappropriated Amount

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years I and 2)

2. Special Reserve Fund- Noncapital Outlay (Fund 17)




3. Total Available Reserves Sum lines Ela thru E2c F. ASSUMPTIONS

Object Codes

9750

9789

9790

9750

9789

9790


Multiyear Projections Restricted


(Form Oll) A

% Change

(Cols. C-A/A) B

Please 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 Jines Bid, B2d, and BIO. For additional infonnation, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

2016-17 %

Change (Cols. E-C/C)

D

05 61564 0000000 Form MYPl

2017-18 Projection

Restricted revenue decreased in 2016-17 due to removing one-time and prior year canyover. Salary changes from 2015-16 encompasses step increases of approximately 2.5%. For classified salaries, the MYP also include the on-going salary increase of3%. Adjustments to benefits reflect changes in salary, as well as, an increase to classified medical cap and expected increases to employer pension costs. Decrease of supplies and services from 2015-16 is primarily due to removing one-time expenditures and prior year canyover.

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: mypi (Rev 03/30/2015) Page2 Printed: 1212/2015 3:47 PM

122


Descri lion (Enter projections for subsequent years I and 2 in Columns C and E;

current year - Column A- is extracted) A. REVENUES AND OTHER FINANCING SOURCES

1. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources


6. Total {Sum lines Al thru A5c}


I. Certificated Salaries

a. Base Salaries



d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thru Bid)


a. Base Salaries

b. Step & Colmnn Adjustment



e. Total Classified Salaries (Sum Jines B2a thru B2d)




6. Capital Outlay

7. Other Outgo ( excluding Transfers of Indirect Costs)

8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses

a. Transfers Out

b. Other Uses

10. Other Adjustments IL Total (Sum lines Bl thru BIOl


(Line A6 minus line B 11 l

D. FUND BALANCE

1. Net Beginning Fund Balance (Form O II, line Fl e) 2. Ending Fund Balance (Sum lines C and DI) 3. Components of Ending Fund Balance (Form OII)

a. Nonspendable

b. Restricted

c. Corrunitted I. Stabilization Arrangements




2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance

Line D3fmust a ee with line 02



Multiyear Projections Unrestricted/Restricted


Object (Form Oll) Codes A

8010-8099 25,000,108.00 8100-8299 1,395,956.05 8300-8599 2,184 166.00 8600-8799 418,384.17

8900-8929 0.00 8930-8979 0.00 8980-8999

1000-1999

2000-2999

3000-3999 6,452 810.03

4000-4999 2,325,249.64

5000-5999 2,872.784.22

6000-6999 1,417,841.58

7100-7299, 7400-7499 602 631.98

7300-7399 54,345.63

7600-7629 0.00

7630-7699 0.00

2919111562.74

912 948.52

3,683,666.28 2,770 717.76

9710-9719 20 000.00

9740 0.00

9750 0.00

9760 0.00

9780 999,982.00

9789 897,000.00

9790 853,735.76

2 770 717.76

Page 1

05 61564 0000000 Form MYPl

% % Change 2016-17 Change 2017-18

(Cols. C-A/A) Projection (Cols. E-C/C) Projection B c D E

2.28% 25,570,353.00 1.58% 25 975,121.00

-37.79% 868,401.00 0.00% 868,401.00 -69.57% 664 659.00 0.00% 664,659.00 -16.55% 349.142.00 0.00% 349,142.00

0.00% 0.00 0.00% 0.00

0.00% 0.00 0.00% 0.00 0.00 0.00% 0.00

27 452 555.00 27 857 323.00

11.598,069.41 11,804,131.14

289.951.73 295,103.00

0.00 0.00

83,890.00 0.00

11,804,131.14 12,099,234.14

4,696,521.51 4 953,158.03

117,413.09 120,348.36

139 223.43 145,661.43

0.00 0.00

4,953,158.03 5.37% 5,219,167.82

5.76% 6,824,329.40 4.42% 7,125,698.01

-45.24% 1,273.339.00 0.00% 1,273,339.50

-14.21% 2,464,454.51 0.50% 2,476,776.55

-97.18% 40 000.00 0.00% 40 000.00

1.23% 610,032.00 0.34% 612,132.00

0.00% 54,345.64 0.00% 54,346.00

0.00% 0.00 0.00% 0.00

0.00% 0.00 0.00% 0.00

0.00 0.00

27 915 098.44 28 792 002.02

462 543.44 934 679.02

2,770 717.76 2 308,174.32 2 308,174.32 1,373,495.30

20 000.00 20.000.00

0.00 0.00

0.00 0.00

0.00 0.00

999 982.00 999,982.00

825,000.00 0.00

463,192.32 353 513.30

2 308 174.32 I 373 495.30

Printed: 12/212015 3:47 PM

123


Descri tion

E. AV AI LAB LE RESERVES (Umestricted except as noted)

l. General Fund a. Stabilization Arrangements



d. Negative Restricted Ending Balances

(Negative resources 2000-9999)

2. Special Reserve Fund· Noncapital Outlay (Fund 17)



c. Unassigned/Unappropriated 3. Total Available Reserves - by Amount (Sum lines El thru E2c)

4. Total Available Reserves· b Percent Line E3 divided b Line F3c

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?

b. If you are the SELPA AU and are excluding special

education pass-through funds: l. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Colwnn 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)

2. District ADA

Used to determine the reserve standard percentage level on line F3d

Object Codes

9750

9789

9790

9792

9750

9789

9790


Multiyear Projections Unrestricted/Restricted


(Form Oii) A

897,000.00

(Col. A: Form AI, Estimated P-2 ADA column, lines A6 and C4; enter projections)

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line Bl l)

b. Plus: Special Education Pass-through Funds (Line Flb2, if Line Fla is No)

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)

d. Reserve Standard Percentage Level

(Refer to Form OICSI, Criterion 10 for calculation details)

e. Reserve Standard· By Percent (Line F3c times F3d)

f. Reserve Standard - By Amount

(Refer to Form O I CSI, Criterion 10 for calculation details)

g. Reserve Standard (Greater ofLine F3e or F3f)

h. Available Reserves Line E3 Meet Reserve Standard Line F3

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: mypi (Rev 06/04/2015)

YES

Page2

% Change

(Cols. C-A/A) B

2016-17 %

Change (Cols. E-C/C)

D

05 61564 0000000 Form MYPI

2017-18 Projection

E

0.00

0.00

353,513.30

0.00

0.00

0.00

0.00

2,845.ll

28,792,002.02

0.00

28,792 002.02

3%

863,760.06

0.00

863 760.06

Printed: 12/2/2015 3:47 PM

124


ACTUALS THROUGH THE MONTH OF (Enter Month Namel:

A. BEGINNING CASH B. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds

Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers ln All Other Financing Sources TOTAL RECEIPTS

C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS

D. BALANCE SHEET ITEMS Assets and Deferred Outflows

Cash Not In Treasury Accounts Receivable Due From Other Funds Stores Prepaid Expenditures Other Current Assets Deferred Outflows of Resources SUBTOTAL

Liabilities and Deferred Inflows Accounts Payable Due To Other Funds Current Loans Unearned Revenues Deferred Inflows of Resources SUBTOTAL

Nonoperating Suspense Clearing TOTAL BALANCE SHEET ITEMS

··-·11 8020-8079 ! 8080-8099 8100-8299 ! 8300-8599 8600-8799

1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699

9111-9199 9200-9299

9310 9320 9330 9340 9490

0.00

9500-9599 9610 9640 9650 9690

9910

E. NET INCREASE/DECREASE (B- C +_Q F. ENDING CASH {A+ E}

G. ENDING CASH, PLUS CASH A_Q_CRUALS AND ADJUSTMENTS

California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: cashi (Rev 06/17/2014)

1,767,754.00

94876.00 152,225.00

1270446.00

1744409.00

915 495.00 358,270.00 624,759.00

1 076.00 14 841.00

1914441.00

337,941.001

337,947.00

693121.00

80,190.00

First Interim 2015-16 INTERIM REPORT

Cashflow Work.sheet- Budget Year (1)

1,389,843.00 1,758,164.00

789.00 130,611.00 1144669.00

363,784.00 17,594.00

1 609 747.00 1 906 369.00

932,428.00 973,833.00 383 774.00 394,140.00 485,099.00 552 339.00 140,178.00 152,899.00 323081.00 171,512.00

28 360.00 14,1~.oo

2 264 560.00 2 258 949.oo I

161,176.00

161,116_.ool o.ool

6,136.00 3,790.oo)I

Page 1 of2

1,389,843.00

5,477.00 137 031.00 194 734.00

1 727 085.00

954 759.00 385,433.00 539 326.00

79 995.00 143,840.00

2, 103,353.oo I

o.ool

400,.997.00

1.063,300.ool 2,599,700.00 5,091,100.001

10 400.00 5,100.ool 63,000.00 620,524.06

5,500.00 13 600.00

2 678 600.00 6 794 224.00

1 140 500.00 956 200.00 366 100.00 383400.00 554,100.00 531,000.00 101 400.00 108,900.00 207 700.00 265,900.00

64000.00

2 369 800.00 I 2 309 400.00 I

0.001 0.001

499,500.00 I 63,8.0_Q_.OO

6 200.ool 825,724.ool

12.000.ool

1 407 224.00

944,300.00 368 700.00 525 300.00 108,800.00 221,700.00

31,600.00

05 61564 0000000 Form CASH

443,000.00

121,300.00

10,100.00

574 400.00

937 000.00 365 800.00 522,700.00 119,800.00 413,500.00

15,000.00

2,137,200.QQ.1 __ 2 373 800.00

0.001 ___ ___Q,_00

Printed: 121112015 11 :26 AM

125

First Interim 2015-16 INTERIM REPORT Calaveras Unified 2015-16 INTERIM REPORT 05 61564 0000000

Cashflow Worksheet - Budget Year (1) County Cashflow Worksheet· Budget Year (1) Form CASH

ACTUALS THROUGH THE MONTH OF (Enter Month Name):

A .. BEG1NNING CA$..!:i B. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds

Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers ln All Other Financing Sources TOT/IL_RECEIPTS

C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital OuUay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS


Object

October

8010-8019 8020-8079 8080-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979

1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699

3 901 700.00 1 707.800.00

{112,200.00) 443000.00 5 648 400.00

393 700.00 5,800.00 477 715.00

32 400.00 9 200.00

313 900.00 6 584 115.00

975,600.00 938,600.00 372 600.00 378,500.00 535,500.00 528 700.00 326,200.00 311 000.00 254 100.00 197 200.00

15,000.00 15,000.00 36 800.00 10 700.00 18 000.00

2 507 800.00 2 379 700.00

5 912 215.00 4112115.00

443,000.00 286111.00 fil.'.UMJ!Q) __________ . ___ 9, 124,211.00 2 472 297.00 15,875,897.00

0.00 38 400.00 .§.{1:3,302.00 0.05 1,395,955.05 4,800.00 47,817.00 2,184167.00 2100.00 27,818.00 0.17 418384.17

0.00 0.00

488 300.00 2 834043.00 ~.3Jl,198.00 0.22 28 998 614.22

970.500.00 958 855.00 0.59} 11,598,069.41 386,800.00 553,004.00 0.51 4 696,521.51 516 500.00 454400.00 83088.00 0.03 6,452 811.03 340,000.00 180,000.00 355,002.00 (0.36} 2,325,249.64 59,600.00 282,900.00 316,910.22 2 872 784.22 15,000.00 1 357 842.00 (0.42) 1,417,841.58

462,772.00 54,345.00) (0.65) 548,286.35 1611.00' 54 345.00 0.00

2 288 400.00 4249162.00 755 000.22 (1.48

--- "23.00 Cash Not In Treasury Accounts Receivable Due From Other Funds Stores

9111-9199 I I I 9200-9299 l (499, 1 )

9310 0.00

Prepaid Expenditures Other Current Assets Deferred Outflows of Resources SUBTOTAL

9320 9330 9340 9490

0.00 0.,_00 0.00 0.00 499.,_123.00 0.,_00

Liabilities and Deferred Inflows Accounts Payable Due To Other Funds Current Loans

9500-9599 I I I (991,646.00) "', ,o<t~-~~

9610 9640 9650 9690

Unearned Revenues Deferred Inflows of Resources SUBTOTAL

Nonoperatinq Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS

Q&O 0.00 0.00 9J>Q

E. NET INCREASE/DECREASE (B- C +O L 1~;5~UU.UU 4 Lu44·10.uu I ouu 1uu.uu , <+1-.1 , 1::,.uv ,

E,_g_NQ[NG CASH {A + E) • ...,,....., onn nn ,: <''>< '> '><,: "" A • • .., • •,: "" '> .:,n.:, nn.:, nn

G. ENDING CASH, PLUS CASH ACCRUALS .. AN_D ADJUSTMENTS

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: cashi (Rev 06/17/2014) Page 2 of2

991.,_646.00 0.00

9,124,211.00 15,875,897.00

0.00 1,395,956.05 2, 184, 166.00

418 384.17 0.00 0.00

28 998 614.22

11,598,069.41 4,696 521.51 6,452,810.03 2,325,249.64 2,872 784.22 1,417,841.58

548,286.35 0.00

Printed: 12/1/201511:26AM

126


:E:~:~:E_~ :"----~~-.,_----"l.1

Object

ACTUALS THROUGH THE MONTH OF !Enter Month Name}:

A. BEGINNING CASH B. 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 lnterfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS

C. 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 lnterfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS


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 SUBTOTAL

Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610

Current Loans 9640 Unearned Revenues 9650

Deferred Inflows of Resources 9690

SUBTOTAL Nonoperatinq

Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C :t:__Q F. ENDING CASH !A+ E}

G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUST_l\lll;NTS

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: cashi (Rev 06/17/2014)

HlllfflllUHIDllillllllllfflmi

0.00

0.00

o_oo

1 878 200.00

359,000.00 154 000.00

225,700.00

2 165 500.00

931 800.00 377,800.00 660 700.00

600.00 12,700.00

1 983 600.00!

200,900.00

(200,80.Q,QQ) I

so9,soo.ool

(300,000.00

209,600.00 I

(410.500.60il

First Interim 2015-16 INTERIM REPORT 05 61564 0000000

Cashflow Worksheet- Budget Year (2) Form CASH

1 476 700.00 1 868 000.00 1 476 700.00 1129 800.00 530 700.00 470 700.00 2 599 700.00 5 091 700.00 63,{!Q_Q._p_o_

500.00 81,300.00 3,400.00 6,500.00 3,200.00 3 900.00 75 500.00 144,600.00 137,600.00 78 700.00 205,600.00 303,600.00 14,?_Q().OO 162,500.00 _____ 4 600.00 11..,~oo.oo ____ _JQ,000.00 I 8,400.00

1 636 200.00 1 964 000.00 1 780 200.00 2 689 500.00 6 236 000.00 814 000.00 554 600.00

949 000.00 991,100.00 971,700.00 1, 160,800.00 973,200.00 961100.00 953,600.00 404 700.00 415 700.00 406,500.00 386,100.00 404,400.00 388 800.00 . 385 800.00

513 000.00 584,100.00 570,400.00 586 000.00 561 600.00 555,500.00 552 800.00 76 800.00 83800.00 43,900.00 55,600.00 59 700.00 59600.00 65 700.00

276 900.00 147 000.00 123,300.00 178,000.00 227 900.00 190000.00 354400.00

----- -- 400.0Q 28,700.00 64,800.00

(14,100.00) I (31,600.00

2 220 400.ool 2 236 300.ool 2, 11 s,800.00 I 2 366 500.001 2,291 600.00 I 2, 123,400.00 I 2,312,700.00

(95,800.00, I ____ o.ool o.ool o.ooj 0.001 ________ 0.001 0.00

1204.500.001 I (2,800.ool I 294,2()()..,_Q_O

(204,5-00.60}! (2,800.00} I 294.~oo.oo I o.ool 0.001 o.oo_l 0.00

108.100.ool 2.800.ool (294,200.ooil __ 0.001 0.00

Page 1 of2 Printed: 12/1/2015 11:26 AM

127

First Interim Calaveras Unified 2015-16 INTERIM REPORT 05 61564 0000000 Calaveras County Cashflow Worksheet- Budget Year (2) Form CASH

Qbject ACTUALS THROUGH THE MONTH OF

{Enter Month Name}: A. BEGINNING GASH B. 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 lnterfund Transfers ln 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS

C. 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 lnterfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS


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 SUBTOTAL

Liabilities 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 ITEMS

E. NET INCREASE/DECREASE (B - C ·t:..12 F. ENDING CASH (A+ E}

G. ENDING CASH, PLUS CASH ACCRU.1:',LS AND ADJUSTMENTS

California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: cashi (Rev 06/17/2014)

1119 200.00'

244,900.00

27,000.00

152 700.00

992,900.00 393 000.00 566,300.00 178,800.00 217,800.00

400.00 37 300.00 (8,000.00)

2 378 500.ool

0001

o.oo_l

470,700.00 470.700.00 304000.00 (262,544.00' 9,694,456.00 9,694,456.00

5 648 400.00 2,472,300.00 13,001 15875897.00 15 875 897.00 0.00

3,600.00 23 900.00 0.00 62,701.00 868 401.00 868 401.00

167,434.00 6 000.00 59,925.00 0.00 664 659.00 664,659.00

7,700.00 1,800.00 23,242.00 349,142.00 349,142.00 0.00 0.00

6 297 834.00 502 400.00 .2,859 467.00 (199 843.00) (3.00) 27 452 555.00 27 452 555.00

955,300.00 987,700.00 975,931.00 11,804,131.00 11,804,131.00

399 200.00 407 900.00 583259.00 4,953, 159.00 4 953, 159.00

559,100.00 546,200.00 480,600.00 88.029.00 6,824 329.00 6,824,329.00

170 500.00 186 400.00 98,700.00 193.240.00 1,273,340.00 1 273,340.00

169,000.00 51 100.00 242 500.00 273.854.00 2,464,454.00 2,464,454.00

400.00 400.00 38,400.00 40 000.00 40000.00

10,800.00 468,432.00 610 032.00 610 032.00

(646.0PJ (54,346.00) (54,346.00'

2 264,300.ool 2 119 100.00 I 2 887,176.00 555 123.00 0.00

I 96,!!5_4,QO

0001 o.ool 0.00 0.00 96,854,QQ.

I (241,377.00

I 328,691.,QO

__ .9.,_001 o.ool O,QQ_ _ ___Q,_00 (!5:IQ,068.00

Page 2 of2 Printed: 12/1/201511:26AM

128

SACS2015ALL Financial Reporting Software - 2015.2.0 12/1/2015 4:52:30 PM

Calaveras Unified

First Interim 2015-16 Board Approved Operating Budget

Technical Review Checks

Page 1

05-61564-0000000

Calaveras County

Following is a chart of the various types of technical review checks and related requirements:

F W/WC -

0

Fatal (Data must be corrected; an explanation is not allowed) Warning/Warning with Calculation (If data are not correct, Correct the data; if data are correct an explanation is required) Informational {If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS

GENERAL LEDGER CHECKS

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.

129

SACS2015ALL Financial Reporting Software - 2015.2.0 12/1/2015 4:52:12 PM

Calaveras Unified

First Interim 2015-16 Actuals to Date Technical Review Checks

Page 1

05-61564-0000000

Calaveras County

Following is a chart of the various types of technical review checks and related requirements:

F W/WC -

0

Fatal (Data must be corrected; an explanation is not allowed) Warning/Warning with Calculation (If data are not correct, Correct the data; if data are correct an explanation is required) Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS

GENERAL LEDGER CHECKS

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.

130

Documents

Calaveras Unified School District Departments/Business/2015-16 … · TABLE OF CONTENTS FINANCIALS NARRATIVE