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CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 2017 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 196473301007 43
Charter Approving Entity: Los Angeles Unified School District
County: Los Angeles
Charter#: 1201301
This charter school uses the following basis of accounting:
(Please enter an "X" in the applicable box below; check only one box)
g]Accrual Basis (Applicable Capital Assets/Interest on Long-Term Debt/Long-Term Liabilities/Net Position objects are 6900, 7438,
9400-9489, 9660-9669, 9796, and 9797)
@Modified Accrual Basis (Applicable Capital Outlay/Debt Service/Fund Balance objects are 6100-6170, 6200-6500, 7438, 7439,and 9711-9789)
.. Description " ' '-" ' Object Code z Unre'stricted, ai.: Restricted a ' . Total
A. REVENUES
"I. LCFF Sources
State Aid - Current Year 8011
I
2,927,183.00
. ), , , .,. ., = 0 , ;, , , ,I ;.,
2,927,183.00
Education Protection Account State Aid - Current Year 8C)12 628,912.00 628,912.00
State Aid - Prior Years 8019 (43,173.00) (43,173.00)
Transfers to Charter Schools in Lieu of Property Taxes 8096
OtherLCFFTransfers 8091,8097
Total, LCFF Sources
2. Federal Revenues (see NOTE in Section L)
No Child Left Behind/Every Student Succeeds Act 8290
Special Education - Federal 8181, 8182
ChildNutrition-Federal 8220
DonatedFoodCommodities 8221
Other Federal Revenues 8'l 10, 8260-8299
Total, Federal Revenues
3. Other State Revenues
SpecialEducation-State StateRevSE
AllOtherStateRevenues StateRevAO
Total, Other State Revenues
4. Other Local Revenues
AllOtherLocalRevenues LocalRevAO
Total, Local Revenues
5. TOT AL REVENUES
B. EXPENDITURES (see NOTE in Section L)
1, Certificated Salaries
Certificated Teachers' Salaries '14 00
CertificatedPupilSupportSalaries 1200Certificated Supervisors' and Administrators' Salaries 1300
OtherCertificatedSalaries 1900
Total, Certificated Salaries
2, Noncertificated Salaries
NoncertificatedlnstructionalSalaries 2100NoncertificatedSupportSalaries 2200
Noncertificated Supervisors' and Administrators' Salaries 2300
ClericalandOfficeSalaries 2400OtherNoncertificatedSalaries 2900
Total, Noncertificated Salaries
1,177,768.40 1,177,768.40
0.00
4,690,690.40 0.00 4,690,690.40
, . , . , . . ..l' g :ai , ! ,,a' .. I i i: .'
2al6,418.00 2-16,418.00
91 ,687.87 91 ,687.87
0.00
0.00
45,889.13 45,889.i3
0.00 353,995.00 353,995.00
" ' : :' "i " :)' " ':'; . :' i ,.:i';.. 272,'055.37 272,655.37
70,541 .00 247,491 .97 318,032.97
70,54"l .00 520,i47.34 590,688.34
156,956.19 11 , 159.48 168,115.67
156,956. "ig "11,159.48 168,115.67
4,918,187.59 885,301 .82 5,803,489.41
I
998,090.10 230,084.12 1,228,174.22
0.00
17 4,949.84 92,822.03 i 267,771.87i o.oo
i,173,039.94 322,906.15 ' i,495,946.09
I15,580.56 189,841 .41 205,421 .97
110,910.77 6,900.00 117,810.77
6,999.22 20,997.52 27,996.74
275,675.10 14,923.46 290,598.56
0.00
409, 165.65 232,662.39 641 ,828.04
Califomia Department of Education
Charter School Financial Report
Cenification Form (Revised 04/1 2/1 8)
Page 1 of 68/24/2018 5:39 PM
CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 2017 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 19647330100743
Description " " : - ' = , - ' . ': " Obje6t.Code" = Unrestricted i : Restricted Total
3, Employee Benefits
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
Health and Welfare Benefits 3401-3402
Unemploymentlnsurance 3501-3502
Workers'Compensationlnsurance 360al-3602
OPEB,Allocated 3701-3702
OPEB,ActiveEmployees 3751-3752
OtherEmployeeBenefits 3901-3902
Total, Employee Benefits
4. Books and Supplies
Approved Textbooks and Core Curricula Materials 4100
Books and Other Reference Materials 4200
MaterialsandSupplies 4300
NoncapitalizedEquipment 4400
Food 4700
Total, Books and Supplies
5. Services and Other Operating Expenditures
SubagreementsforServices 5100
TravelandConferences 5200
DuesandMemberships 5300
Insurance 5400
Operationsand HousekeepingServices 5500
Rentals, Leases, Repairs, and Noncap. Improvements 5600
TransfersofDirectCosts 5700-5799
Professional/Consulting Services and Operating Expend. 5800
Communications 5900
Total, Services and Other Operating Expenditures
s.CapitalOutlay I(Objects 6100-6170, 6200-6500 modified accrual basis only)
LandandLandlmprovements 6100-6170
Buildings and Improvements of Buildings 6200
Books and Media for New School Libraries or Major
ExpansionofSchoolLibraries 6300
Equipment 6400
EquipmentReplacement 6500
Depreciation Expense (accrual basis only) 6900
Total, Capital Outlay
7. Other Outgo
TuitiontoOtherSchools 7110-7143
Transfers of Pass-Through Revenues to Other LEAs 721 1-72al3' Transfers of Apportionments to Other LEAs - Spec. Ed. 722'l -7223SE
Transfers of Apportionments to Other LEAs - All Other 7221-7223AO
AllOtherTransfers 7281-7299
TransfersoflndirectCosts 7300-7399
Debt Service:
Interest 7438
Principal (for modified accrual basis only) 7439
Total Debt Service
Total, Other Outgo
8. TOTAL EXPENDITURES
162,877.65 47,101.40 209,979.05
0.00
47,789.94 22,099.40 69,889.34
2"l6,692.40 41 ,312.68 258,005.08
2,296.08 493.31 2,789.39
36,277.67 11 ,473.34 47,751 .Oi
0.00
0.00
0.00
465,933.74 i 22,480.13 588,413.87
i ,061 .91 0.00 1 ,061 .91
151.79 1 ,276.23 1 ,428.02
32,001 .24 51 ,862.02 83,863.26
17,154.54 , 1 ,311 .81 18,466.35
0.00
50,369.48 54,450.06 104,E119.54
0.00
2,586.85 1 ,578.24 4,165.09
13,262.88 0.00 13,262.88
36,726.51 36,726.51
92,958.00 92,958.00
36,248.40 0.00 36,248.40
0.00
318,431.15 319,076.21 637,507.36
6,390.66 54.03 6,444.69
506,604.45 320,708.48 827,312.93
I
0.00
0.00
0.00
0.00
0.00
977,607.00 977,607.00
977,607.00 0.00 977,607.00
I I O.000.00
;,*"atA'.} %, 9,,+ffi,.)0411_)4.%1, 3; 0.00
0.00
0.00
(15,159.06) 15,at59.06 0.00
194,171.74 194,171.74
0.00
194,171.74 0.00 '194,171.74
i 179,012.68i is,isg.oa 194,171.74
I 3,761732.94 I 1,068,366.27 4,830,099.21
Califomia Department of EducationCharter School Financial ReponCeriification Form (Revised 04/1 211 8)
Page 2 of 6
8/24j2018 5:39 PM
CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 2017 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 19647330100743
Unrestricted i Restricted ' Total a
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
BEFORE OTHER FINANCING SOURCES AND USES (A5-B8)
D. OTHER FINANCING SOURCES / USES
I.OtherSources 8930-8979
2.Less: OtherUses 7630-7699
3. Contributions Between Unrestricted and Restricted Accounts
(mustnettozero) 8980-8999
4. TOTAL OTHER FINANCING SOURCES / USES
E. NET INCREASE (DECREASE) IN FUND BALANCE /NET POSITION (C+D4)
F. FUND BALANCE / NET POSITION
1. Beginning Fund Balance/Net Position
a. As of July 1 9791
b.Adjustments/Restatements 9793,9795
c. Adjusted Beginning Fund Balance /Net Position2. Ending Fund Balance /Net Position, June 30 (E+Flc)
Components of Ending Fund Balance (Modified Accrual Basis only)
a. Nonspendable1. RevolvingCash(equalsObject9l30) 9711
2. Stores (equals Object 9320) 9712
3. PrepaidExpenditures(equalsObject9330) 9713
4.All0thers 9719
b.Restricted 9740
c, Committed1. StabilizationArrangements 9750
1,156,454.65 I (183,064.45) 973,390.20
II 0.00
0.00
(183,064.45) 183,064.45 0.00
(183,064.45) 183,064.45 0.00
973,390.20 0.00 973,390.20
29,922,151.00 zg,g:_z,isai.oo
3.16 3.1629,922,154.16 0.00 29,922,154.1630,895,544.36 0.00 30,895,544.36
0.00
0.000.00
0.000.00
0.00
2.0therCommitments 9760) , . 'l ". . : l. .. . I ., .., . ,, ,,, ,
. ) . 0. ., .,l' 0.00
d.Assigned 9780 0.00
e, Unassigned/Unappropriated1. Reserve for Economic Uncertainties 9789
2. Unassigned/UnappropriatedAmount 9790M
3. Components of Ending Net Position (Accrual Basis only)
a. Net Investment in Capital Assets 9796
b. RestrictedNetPosition 9797
c. UnrestrictedNetPosition 9790A
0.00
0.00
24,489,914.2224,489,91 4.22
6,405,630.i4
0.00
i O.00 6,405,630.14
California Depariment of EducationChaner School Financial ReportCeriificafion Fomi (Revised 04/1 214 8)
Page 3 of 68/24/2018 5:39 PM
CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 20'l7 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 196473301007 43
)Unrestricted'.iRe'stricted Total '
G. ASSETS
1. Cash
InCountyTreasury 9110
Fair Value Adjustment to Cash in County Treasury 9'l 1l
InBanks 9120
InRevolvingFund 9130
WithFiscalAgent/Trustee 9135
CollectionsAwaitingDeposit 9911450o I2. Investments
3.AccountsReceivable 9200
4. Due from Grantor Governments 9290
5.Stores 9320
6. PrepaidExpenditures(Expenses) 9330
7.OtherCurrentAssets 9340
8. Capital Assets (accrual basis only) 9400-9489
9. TOT AL ASSETS
H. DEFERRED OUTFLOWS OF RESOURCES
1. Deferred Outflows of Resources 9490
2. TOTAL DEFERRED OUTFLOWS
I. LIABILITIES
l.AccountsPayable 9500
2. Due to Grantor Governments 9590
3.CurrentLoans 9640
4.UnearnedRevenue 9650
5. Long-Term Liabilities (accrual basis only) 9660-9669
6. TOT AL LIABILITIES
J. DEFERRED INFLOWS OF RESOURCES
1. Deferred Inflows of Resources 9690
2. TOT AL DEFERRED INFLOWS
K. FUND BALANCE /NET POSITION
Ending Fund Balance /Net Position, June 30 (G9 + H2) - (16 + J2)
(must agree with Line F2)
6,017,377.70 I 6,017,377.70I 0.00
0.00
491 ,582.63 491,582.63
0.00
0.00
0.00
151 ,488.38 151,488.38
0.00
0.00
i ,638.22 1 ,638.22
0.00
34,963,160.86 34,963,160.86
41 ,625,247.79 0.00 41,625,247.79
0.00
0.00 0.00 0.00
256,456.79 256,456.79
0.00
279,067. 10 279,067.10
0.00
l 10,194,179.54 10,194,179.54
iO,729,703.43 0.00 10,729,703.43
0.00
0.00 0.00 0.00
130,895,544.36i O.00 30,895,544.36
Califomia Department of Education
Chaner School Financial Report
Certification Fom (Revised 0411 2/1 8)
Page 4 0f 6
8/24/2018 5:39 PM
CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 2017 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 196473301007 43
L. FEDERAL EVERY STUDENT SUCCEEDS ACT (ESSA) MAINTENANCE OF EFFORT REQUIREMENT
NOTE: IF YOUR CHARTER SCHOOL RECEIVED FEDERAL FUNDING, AS REPORTED IN SECTION A2, THE FOLLOWING
ADDITIONAL INFORMATION MUST BE PROVIDED IN ORDER FOR THE CDE TO CALCULATE COMPLIANCE WITH
THE FEDERAL EVERY STUDENT SUCCEEDS ACT (ESSA) MAINTENANCE OF EFFORT REQUIREMENT:
1. Federal Revenue Used for Capital Outlay and Debt Service
Included in the Capital Outlay and Debt Service expenditures reported in sections B6 and B7 are
the following amounts paid out of federal funds:
Federal Program Name (If no amounts, indicate "NONE")
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
a. NONE
b.
Capital Outlay Debt Service
0.00
Total
TOTAL FEDERAL REVENUES USED FOR CAPITAL OUTLAY AND DEBT SERVICE 0.00
2. Community Services Expenditures
Provide the amount of State and Local funds reported in Section B that were expended for Community Services Activities:
Amount
Objects of Expenditures (Enter "0.00" if none)
a. Certificated Salaries
b. Noncertificated Salaries
c. Employee Benefits
d. Books and Supplies
e. Services and Other Operating Expenditures
TOTAL COMMUNITY SERVICES EXPENDITURES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
0.00
Califomia Department of Education
Charter School Financial Report
Certification Form (Revised 04/12/18)
Page 5 of 6
8/24/2018 5:39 PM
CHARTER SCHOOL UNAUDITED ACTUALS
FINANCIAL REPORT-ALTERNATIVE FORM
July 1, 2017 to June 30, 2018
Charter School Name: Accelerated Charter Elementary
CDS #: FY 18-ACES-UAR- 19647330100743
3. State and Local Expenditures to be Used for ESSA Annual Maintenance of Effort Calculation:
Results of this calculation will be used for comparison with 2016-17 expenditures. Failure to maintain the required
90 percent expenditure level on either an aggregate or per capita expenditure basis may result in reduction toallocations for covered programs in 2019-20.
a. Total Expenditures (B8) 4,830,099.21
b. Less Federal Expenditures (Total A2)
[Revenues are used as proxy for expenditures because most federal revenues
are normally recognized in the period that qualifying expenditures are incurredl353,995.00
c. Subtotal of State & Local Expenditures
[a minus bl4,476,104.21
d. Less Community Services
[L2 Total]
0.00
e. Less Capital Outlay & Debt Service
[Total B6 plus objects 7438 and 7439, less L1 Total]
TOTAL STATE & LOCAL EXPENDITURES SUBJECT TO MOE
[c minus d minus e]
1,17al,778.74
$ 3,304,325.47
Califomia Department of Education
Charier School Financial Report
Certification Form (Revised 041j 2h 8)
Page 6 of 6
8/24/2018 5:39 PM
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Description ResourceCodes ObjectCodes_
2017-18_ U_____naudite__dActu__als
2018-19 _et
- -Per-cent- I_ Diffe_____rence i
A. REVENUES
I)LCFFSources 8010-8099
2)FederalRevenue 8100-8299
3)OtherStateRevenue 8300-8599
4)OtherLocalRevenue 8600-8799
%OTAL REVENUES ___ _ __ -.
4,690,690.40 5,125,924.00
----l9.3%il
353,995.00 355.545.00I
0.4%,'
318,032.97 366.863.00
I
15.4%'
440,771 .04 375.289.00 -14.9%
___5,80,3489_.41 6 223 621 .oo_ 7.2%1
B. EXPENSES
1 ) Certificated Salaries 1000-1999
2)ClassifiedSalaries 2000-2999
3)EmployeeBenefits 3000-3999I
4)BooksandSupplies 4000-4999
5) Services and Other Operating Expenses 5000-5999
6)Depreciation 6000-6999
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499
8) Other Outgo - Transfers of Indirect Costs 7300-7399
JOTAL EXPENSES ____ _ ____, _ _
1,495,946.09 1 ,961 ,076.00
I
31.4%1641 ,828.04 825,348.00 28.6%1
588,413.87 853,490.00 45.0%1
104,819.54 230,241 .00 119.7%
827,312.93 857,382.00 3.6%
977,607.00 992.944.00 1.6%
194, 171 .7 4 207.477.00 6.9%
0.00 0.00 ' O.O%I
__, __ _4,83,0099.21_ __ _,_5927,_958._00 2____2.7%
C. EXCESS (DEFICIENCY) OF REVENuES
OVER EXPENSES BEFORE OTHER
____FINANCINGSOURC______ESA__NDUSES A5-B9 _ _ __eza,__sgo.zo_ _ 2_95,66_3.00_,
I
ID. :::u::,:ancsl:ars SOURCES/uSESa)Transfersln 8900-8929
' b)TransfersOut 7600-7629
2) Other Sources/Uses
a)Sources 8930-8979
b)Uses 7630-7699
13)Contributions 8980-8999l_4)TO_TAL,O_THERFI_NAN__CINGSOLI_RCES/USES _ _ _ _ _
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00
I
0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
_ _o.oo ,_ _ _O._OO O.O%
Califomia Dept of EducationSACS Financial Reporiing Software - 2018.2.0File: fund-b (Rev 04/TO/2018)
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
Page j
19 64733 01007 43
Form 62
Prnted: 8/27/2018 710AM
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Descriptio_n _ ResourceCodes Ob'ect_Code_s2017-18
_ U_naud_ited___Actuals2018-19Bud et
I
_ DPiffeercreennc'e IE. NET INCREASE (DECREASE) IN
NET POSITION (C + 04) _ _ ___ _ _ _ _ 973 390.20 __295,66_3.00_
-o-"lI
-69.6%
F. NET POSITION
1 ) Beginning Net Position
a) As of July 1 - unaudited 9791
b)AuditAdiustments 9793
c) As of July 1 - Audited (Fl a + Fl b)
d)OtherRestatements 9795
e) Adjusted Beginning Net Position (F1c + Fld)
2) Ending Net Position, June 30 (E + Fee)
' Components of Ending Net Position
t a) Net Investment in Capifal Assets 9796
b)RestrictedNetPosition 9797
'jcLlnrestrictedNetPosition 9790
0.00 30,895,544.36
----'
I
Newi
0.00 0.00 ' O.O%I0.00 30,895,544.36 Newl
29,922,i54.16 0.00 -100.O%I
29,922,154.16 30,895,544.36
I
3.3%'
30,895,544.38 31,191,207.36 1.O%
24,489,914.22 0.00
I
-100.O%
0.00 0.00 O.O%
6 405 630.i4 31 191 207.36 . _ 386.G1_%
CaWomia Dept of EducationSACS Financial Reporting Software - 2018.2.0
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
19 64733 01007 43
Form 62
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
19 64733 01007 43
Form 62
Description
G. ASSETS
I ) Cash
a) in County Treasury
1 ) Fair Value Adjustment to Cash in County Treasury
b) in Banks
c) in Revolving Cash Account
d) with Fiscal AgenUTrustee
e) Collections Awaiting Deposit
2) Investments
3) Accounts Receivable
4) Due from Grantor Government
5) Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Current Assets
9) Fixed Assets
a) Land
b) Land Improvements
c) Accumulated Depreciation - Land Improvements
d) Buildings
e) Accumulated Depreciation - Buildings
f) Equipment
g) Accumulated Depreciation - Equipment
h) Work in Progress
10) TOT AL, ASSETS
1 ) Deferred Outflows of Resources
Resource Codes2017-18 2018-al9 Percent
Object Codes Unaudited Actuals Bud et Difference
9110
9111
9120
9130
9135
9140
9150
9200
9290
9310
9320
9330
9340
941 0
9420
9425
9430
9435
9440
9445
9450
9490
6,017,377.70
0.00
0.00
491 ,582.63
0.00
0.00
0.00
151,488.38
0.00
0.00
0.00
I ,eas.;;
0.00
4,463,190.40
0.00
0.00
30,875,602.47
(1 ,279,879.00)
1 ,239,385.99
(335,139.00)
0.00
4,1,,!225,247.79
0.00
,Q.OO
Califomia Dept of Education
SACS Financial Reporting Software - 2018.2.0
File: fund-b (Rev 04/TO/2018) Page 3 Pnnted: 8{27/2018 7:10AM
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
19 64733 01007 43
Form 62
DescripQon .
I. LIABILITIES
1 ) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Unearned Revenue
6) Long-Term Liabilities
a) Net Pension Liability
b) Total/Net OPEB Liability
c) Compensated Absences
d) COPs Payable
e) Capital Leases Payable
f) Lease Revenue Bonds Payable
g) Other General Long-Term Liabilities
7) TuOTAL Ll/%piljjlES
J. DEFERRED INFLOWS OF RESOURCES
1 ) Deferred Inflows of Resources
:,3) TOT AL, DEFERRED INFLOWS
K. NET POSITION
2017-18Resource podes Object Codes Unaudited Actuals
9500
9590
9610
9640
9650
9663
9664
9885
9666
9687
9668
9689
9690
256,456.79
0.00
0.00
279,067.10
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10,194,179.54
10,729,703.43
0.00
O.OO,
30,89i5544.36,
2018-19 PercentBud et Difference
Califomia Depl of EducauonSACS Financial Reporting Soflware - 2018.2.0
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
, Description
LCFF SOURCES
Principal Apportionment
State Aid - Current Year
Education Protection Account State Aid - Current Year
State Aid - Prior Years
LCFF Transfers
Llnrestricted LCFF Transfers - Current Year
All Other LCFF Transfers - Current Year
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
LCFF/Revenue Limit Transfers - Prior Years
TOT AL, LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Donated Food Commodities
Interagency Contracts Between LEAs
Title 1, Part A, Basic
Title 1, Part D. Local Delinquent
Programs
Title II, Part A. Educator Quality
Title Ill, Part A, Immigrant Education
Program
Title Ill, Part A, English Learner
Program
Public Charter Schools Grant Program (PCSGP)
Other NCLB/ Every Student Succeeds Act
Career and Technical Education
All Other Federal Revenue
TOT AL, FEDERAL REVENUE
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
19 64733 01007 43
Form 62
- "l
2017-18 2018'19 Percent
Resource Codps Object Codes [email protected] Actuals Budget Difference
0000
All Other
3010
3025
4035
4201
4203
4610
3020, 3040, 3041,3045, 3060, 3061,3150, 3155, 31 80,3181 , 3185, 4124,
4126, 41 27, 5510, 5630
3500-3599
All Other
8011
8012
8019
8091
8091
8096
8097
8099
8110
8181
81 82
82 20
8221
8285
8290
8290
8290
8290
8290
8290
8290
8290
8290
2,927,183.00
628,912.00
(43,173.00)
0.00
0.00
1,177,768.40
0.00
0.00
4,690,690.40
0.00
0.00
0.00
0.00
0.00
91,687.87
216,418.00
0.00
22,846.00
0.00
21 ,927.00
0.00
0.00
0.00
1,116.13
353,995.00
3,551 ,726.00
551 ,397.00
0.00
1,022,801.00
0.00
0.00
5,125,924.00
0.00
0.00
0.00
0.00
0.00
96,846.00
217,310.00
0.00
23,005.00
0.00
18,384.00
0.00
0.00
0.00
0.00
355,545.00
21
-1
-1 00.O%.
9.3%
O.O%.
O.O%I
O.O%IO.O%I
O.O%I5.6%:
O.O%
O.O%I-100.O%:
0.4%i,
Califomia Dept ol EducationSACS Financial Reporting Software - 2C118.2.0File: fund-b (Rev 04/TO/2018) Page 5 Prlmed: 8/27/2018 7:10AM
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Description ResourceCodes ObjectCodes
2017-18unaudited Actuals
2018-19Budget
Percent IDifference I
OTHER ST ATE REVENUE
Other State Apportionments
Special Education Master PlanCurrentYear 6500 8311
PriorYears 6500 8319
All Other State Apportionments - Current Year All Other 8311
All Other State Apportionments - Prior Years All Other 8319
ChildNutritionPrograms 8520
MandatedCostsReimbursements 8550
' Lottery - Unrestricted and Instructional Materials 8560
I AfferSchoolEducationandSafety(ASES) 6010 8590
CharterSchoolFacilityGrant 6030 8590
IDrug/Alcohol/TobaccoFunds 6690,6695 8590
CaliforniaClean EnergyJobsAct 6230 8590
Career Technical Education Incentive
GrantProgram 6387 8590
SpecializedSecondary 7370 8590
QualityEducationlnvestmentAct 7400 8590
Common Core State Standards
ImplementationFunds 7405 8590
All0therStateRevenue AllOther 8590
I'i TOTAL, OTHER STATE REVENUE
0.00 0.00
II
O.O%i'
0.00 0.00I
O.O% i
0.00 0.00i
O.O%
0.00 0.00
I
O.O%,
0.00 0.00
I
O.O%
70,541.00 6,739.00 -90.4%
123,911.97 96;101.00 -22.4%
122,850.00 122,570.00 -0.2%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 . 0.00 O.O%
730.00 14t453.00 19277.1%
318,032.97 ' 366,863.00 15.4'%
CaliTomia Dept of EducaiionSACS Financial Reporting Sofkware - 2018.2.(1
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
19 64733 01007 43
Form 62
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Description ResourceCodes ObjectCodes
2017-18Unaudited Actuals
2018-19Budget
Percent IDifference I
OTHER LOCAL REVENLIE
Sales
SaleofEquipmenUSupplies 8631
SaleofPublications 8632
FoodServiceSales 8634
AllOtherSales 8639
LeasesandRentals 8650
Interest 8660
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts
ChildDevelopmentParentFees 8673
Transportation Fees From
Individuals 8675
IInteragencyServices 8877
All Other Fees and Contracts 8689
AllOtherLocalRevenue 8699
Tuition 8710
All Other Transfers In 8781-8783
i Transfers of Apportionments
Special Education SELPA Transfers
' From DistrictsorCharterSchools 6500 8791
I FromCountyOffices 6500 8792
I
I FromJPAs 6500 8793I
I Other Transfers of ApportionmentsI From Districts or Charter Schools All Other 8791
FromCountyOffices AllOther 8792
FromJPAs AllOther 8793
All Other Transfers In from All Others 8799
TOT AL, OTHER LOCAL REVENUE
0.00 0.00 O.O%I0.00 0.00 O.O%I
0.00 0.00 O.O%I
0.00 0.00 O.O%I
0.00 0.00 O.O%:
82,487.64 72.500.00 -12.1%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
283,814.85 ' 297,789.00 4.9%
0.00 0.00 O.O%
74,468.55 5,000.00 -93.3%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
440,77'l .04 375.289.00 -14.9'%
IiTOTAL_,_REVE_NUE_S _ ___ _ _ __ 5 803 489.41 _ ___6,2,23621._00 7.2'%
Califomia Depl of EducationSACS Financial Reporiing Soffware - 2018.2.0File: fund-b (Rev 04110/2018)
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
Page 7
19 64733 01007 43
Form 62
Prnted: 8/27/2018 710AM
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
)escription ___ ______ _ _ ResourceCodes _Obigct_Code_s_
2017-18Unaudited Actuals _
2018-19Bud_ggt _ __
-Per-cent I_Difference I
:ERTIFICATED SALARIES
Certificated Teachers' Salaries 1100
CeriificatedPupilSupportSalaries 1200
Certificated Supervisors' and Administrators' Salaries 1300
OtherCertificatedSalaries 1900
TOTAL, CERTIFICATED SALARIES
1,228,174.22
I
1 ,455,790.00
-i18.5%'l
0.00 0.00 O.O%'l
267,771 .87 505,286.00 88.7%1
0.00 0.00 O.O%I
1 ,495,946.09 1 ,961 ,076.00I
3l.1%i
CLASSIFIED SALARIES
ClassifiedlnstructionalSalaries 2100
ClassifiedSupportSalaries 2200
Classified Supervisors' and Administrators' Salaries 2300
Clerical, Technical and Office Salaries 2400
OtherClassifiedSalaries 2900
TOT AL, CLASSIFIED SALARIES
205,421 .97 233,240.001
'l
13.5%1117,810.77
I
186,650.00 58.4%1,
27,996.74 55,627.00I
98.7%1
290,598.56 349,831 .00 20.4%i
0.00 0.00 O.O%I
641 ,828.04 825,348.00 28.6%1EMPLOYEE BENEFITS
STRS 3101-3102
PERS 3201-3202
OASDI/Medicare/Alternative 3301-3302
HealthandWelfareBenefits 3401-3402
IUnemploymentlnsurance 3501-3502
iWorkers'Compensation 3601-3802
OPEB,Allocated 3701-3702
OPEB,ActiveEmployees 3751-3752
OtherEmployeeBenefits 3901-3902
TOT AL, EMPLOYEE BENEFITS
209,979.05 ' 31 9,262.00
i
I52.0%
0.00 0.00 O.O%
69,889.34 91 ,576.00 31 .0%
258,005.08 '' 349,307.00 35.4%
2,789.39 5,573.00 99.8%
47,751 .01 87,772.00 I 83.8%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00
I
0.00
I
O.O%
588,413.87 853,490.00 45.0%I
IBOOKSANDSUPPLIES
IApproved Textbooks and Core Currk:ula Materials 41 00
Books and Other Reference Materials 4200
MaterialsandSupplies 4300
NoncapitalizedEquipment 4400
IFood 4700
ITOT AL, BOOKS AND SUPPLIES
1,06191
j
35,010.00 3l96.9Yt
1 ,428.02 2,550. €0 78.6'%
83,863.26 157,681.00 88.0'X
18,466.35 35,000.00 89.5')1
0.00 0.00 0.09f
104,819.54 230,241 .00 i i g.zx
Calffomia Dept of EducationSACS Financial Reporting Software - 2018.2 0
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
-ig 64733 01007 43
Form 62
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Description ResourceCodes ObjectCodes2017-18
Unaudited Actuals2018-19Budget
-l
Percent IDifference i
SERVICES AND OTHER OPERATING EXPENSES
SubagreementsforServices 5100
TravelandConferences 5200
DuesandMemberships 5300
Insurance 5400-5450
OperationsandHousekeepingServices 5500
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600
Transfers of Direct Costs 5710
Transfers of Direct Costs - Intefund 5750
Professional/Consulting Services and
OperatingExpenditures 5800
'Communications 5900
ITOTAL, SERVICES AND OTHER OPERATING EXPENSES
0.00 0.00
IO.O%'l
4,165.09 7,650.00
II
83.7%,1
13,262.88 26,754.00 101.7%1,36,726.51 42,235.00
I15.0%1
92,958.00 103,621 .00
I
11.5%1
36,248.40 80,878.00 123.1%1
0.00 0.00
IO.O%,
0.00 0.00
I
O.O%i
637,507.36 562,7 44.00
I
-11.7%'
6,444.69 33,500.00 419.8%
827,312.93 857,382.00 3.6%1DEPRECIATION
DepreciationExpense 6900
TOTAL, DEPRECIATION
977,607.00 992,944.00
I
1.6%1
977,607.00 992,944.00 1.6%1I
10THER OUTGO (excluding Transfers of Indirect Costs)Tuition
Tuition for Instruction Under Interdistrict
AttendanceAgreements 7110
Tuition, Excess Costs, and/or [)eficit Payments
Payments to Districts or Charter Schools 7141
PaymentstoCountyOffices 7142
PaymentstoJPAs 7143
Other Transfers Out
AllOtherTransfers 7281-7283
All Other Transfers Out to All Others 7299
Debt Service
I Debt Service - Interest 7438I
i TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
0.00 0.00
I
O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
194,171.74 207,477.00 6.9%
194,171.74 207,477.00 6.9%
Califomia Dept of EducationSACS Financial Reporting Software - 2018.2.0File: fund-b (Rev 04/10/2018)
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
Page 9
qg 64733 01007 43
Form 62
Prnted: 8/27/2018 7:10 AM
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Description ResourceCodes ObjectCodes2017-18
Llnaudited Actuals2018-19Budget
i
DPiffeercreennc'e IOTHER OUTGO - TRANSFERS OF INDIRECT COSTS
TransfersoflndirectCosts 7310
Transfers of Indirect Costs - InterTund 7350
TOTAL, OTHER OLITGO - TRANSFERS OF INDIRECT COSTS
0.00 ' . 0.00
.-I' . O.O%:
0.00 0.00
-l
IO.O%i
0.00 0.00-l
a.0%I
TOTAL EXPENSES 4 830 099.21 5 927 958.00
-'=-l
22.7%1
Calffomia Dept of Educatlon
SACS Financial Reporting Soflware - 2018.2.0
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object19 64733 0100743
Form 62
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
Descri tion Resource Codes Ob'ect Codes_2017-18
Llnaudited Actuals2018-19Bud et ,
' -lI
Percent IDil
INTERFuND TRANSFERS
INTERFuND TRANSFERS IN
OtherAuthorizedlnterfundTransfersln 8919
(a) TOTAL, INTERFLIND TRANSFERS IN
0.00 0.00
-' II
'lO.O%I
0.00 0.00
I
O.O%
INTERFuND TRANSFERS OUT
OtherAuthorizedlnterfundTransfersOut 7619
(b) TOTAL, INTERFUND TRANSFERS OUT
0.00 0.00 O.O%
0.00 0.00 O.O%I
OTHER SOURCES/uSES
SOLJRCES
Other Sources
Transfers from Funds of
Lapsed/ReorganizedLEAs 8965
i All Other Financing Sources 8979
(c) TOTAL. SOURCES
0.00 0.00
IO.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
iUSES
Transfers of Funds from
Lapsed/ReorganizedLEAs 7651
AllOtherFinancingUses 7699
(d) TOTAL, USES
0.00 0.00I
O.O%
0.00 0.00 O.O%I
0.00 0.00 O.O%I
ICONTRIBUTIONSContributionsfromUnrestrictedRevenues 8980
I Contributions from Restricted Revenues 8990
(e) TOTAL, CONTRIBUTIONS
0.00 0.00
IO.O%
0.00 0.00 O.O%
0.00 0.00 O.O%
JOTAL, OTHER FINANCING SOURCES/USES
i (a - b + c - d + e)I
0.00 0.00 O.O%
Califomia Dept of EducationSACS Financial Reporting Software - 2018.2.0File: fund-b (Rev 04/TO/2C)18)
Unaudited Actuals
Charter Schools Enterprise Fund
Expenses by Object
Page 11
19 64733 01007 43
Form 62
Prlnted: 8/27/2018 7:10AM
Accelerated Charter ElementaryLos Angeles UnifiedLos Angeles County
Unaudited Actuals2017-18 Unaudited Actuals
LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds
19 64733 0100743Form L
Description ObjectCodes
Lottery:
Unrestricted
(Resource 1100)
Transferred to
Other
Resources for
Expenditure
Lottery:
Instructional
Materials
(Resource 6300)" Totals
A. AMOUNT AV AILABLE FOR THIS FISCAL YEAR
1. Adjusted Beginning Fund Balance 9791-9795
2. State Lottery Revenue 8560
3. Other Local Revenue 8600-8799
4. Transfers from Funds ofLapsed/Reorganized Districts 8965
5. Contributions from Unrestricted
Resources (Total must be zero) 8980
6. Total Available
(Sum Lines A1 through A5)
0.00 0.00 0.00
go,s__3__3__.22 33,400.75 123,911.97
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00
90,511 .22 0.00 33,400.75 123,911 .97
B. EXPENDITURES AND OTHER FINANCING USES
1. CertificatedSalaries 1000-1999
2. ClassifiedSalaries 2000-2999
3. EmployeeBenefits 3000-3999
4. Books and Supplies 4000-4999
5. a. Services and Other OperatingExpenditures (Resource 4100) 5000-5999
b. Services and Other Operating 5000-5999, exceptExpenditures (Resource 6300) 5100, 5710, 5800
c. Duplicating Costs forInstructional Materials(Resource 6300) 5100, 5710, 5800
6. CapitalOutlay 6000-6999
7.Tuition 7100-7199
8. Interagency Transfers Out
a, To Other Distncts, County y:_l 117212172211
Offices, and Charter Schools 72221728117282
b. ToJPAsandAllOthers 7213,7223,7283,7299
9. Transfers of Indirect Costs 7300-7399
10. DebtService 7400-7499
11. All Other Financing Uses 7630-7699
12. Total Expenditures and Other Financing Uses
(Sum Lines Bl through B13 )
60,753.62 60,753.62
0.00 0.00
17,326.38 17,326.38
12,431 .22 33,400.75 45,831 .97
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
90,5"l 1 .22 0.00 33,400.75 123,9-11.97
C. ENDING BALANCE
(Must equal Line A6 minus Line B12) 979Z 0.00 0.00 0.00 0.00
D. COMMENTS:
Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act.
"Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the
purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.
California Dept of EducationSACS Financial Reporting Software - 201 s.:.oFile: lot (Rev 02/24/2016) Page 1 of 1 Printed: 8/27/2018 7:10AM
Accelerated Charter Elementary
Los Angeles Unified
Los Angeles County
r-Goal Program/Activity
- ------------------------- Direct Costs ------------------------ CentralAdmin
Other Costs
(Schedule QC)
Column 5
TotalC;-
Program
(col. 3 + 4 + 5)
Column 6
Direct Charged
(Schedule DCC)
Column 1
Allocated
(Schedule AC)
Column 2
Subtotal Costs
(col. I + 2) a.col. 3 x Sch. CAC line E'
Column 3 Column 4
Instructional
Goals
i 0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 o.oo
1110 Regular Education, K-12 3,080,635.64 620,457.79 3,701,093.43 345,968.51 4,047,061.94
3100 Alternative Schools 0.00 0.00 o.oo 0.00 0.00
, 3200 Continuation Schools 0.00 0.00 o.oo 0.00 0.00
3300 Independent Study Centers 0.00 o.oo 0.00 0.00 0.00
' 3400 Opportunity Schools 0.00 o.oo 0.00 0.00 0.00
I 3550 Community Day Schools 0.00 0.00 o.oo 0.00 0.00
' 3700 Specialized Secondary Programs o.oo o.oo 0.00 0.00 0.00
I 3800 Career Technical Education 0.00 0.00 0.00 0.00 o.oo
, 4110 Regular Education, Adult o.oo 0.00 o.oo o.oo 0.00
I 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00
4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00
I 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00
4760 Bilingual 0.00 0.00 0.00 0.00 0.00 I
' 4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 ,
5000-5999 Special Education 0.00 0.00 0.00 0.00 0.00
6000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00 i
Other Goals
7110 Nonagency-Educational 538,525.57 0.00 538,525.57 50,339.96
I
588,865.53 I
I 7150 Nonagency - Other 0.00 0.00 o.oo 0.00 0.00
' 8100 Commiu'iity Services 0.00 0.00 0.00 0.00 o.oo '
i 8500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00
Other Costs
---- Food Services 0.00 0.00 '
Enterprise 0.00 0.00
Facilities Acquisition & Constnuction 0.00 0.00 IOther Outgo 194,171.74 194,171.74
Other
Funds
Adult Education, Child Development,
Cafeteria, Foundation ([Column 3 +
CAC, line C5 l times CAC, line E) 0.00 0.00 0.00
I
0.00
Indirect Cost Transfers to Other Funds
(Net of Funds 01, 09, 62, Function 7210,
Obiect 7350i 0.00
I0.00 ,l
Total General Fund and Charter
Schools Funds Expenditur_es__ '_3,619,161.21 , ,gQ,,_457.79 4,239,619.00 I ,,, _____396,308.47 194,171.74
1,
....__3_,sio,ogg.>ii
California Dept of EducationSACS Financial Reporting Software - 2CIl 8.2.0File: pcr (Rev 05/05/2016)
Unaudited Actuals
2017-18
General Fund and Charter Schools Funds
Program Cost Report
Page 1
qg 64733 0100743
Form PCR
Printed: 8/27/2018 7:11 AM
4 lAccelerated Charter Elementary I I (0.00)I =>shouldbezero I IFY 2018 Llnaudited Actual Report I i I IIIf #NAME? appears in rows 88 (yellow shaded coluIFI Charter Schools - Fund 62 IIDUE DATE-ALIGuST 20, 2018 I If total revenue is = to ZERO and total expenditure is > a
I i
NOTE: PLEASE DO NOT INSERT COLUMNS OR ROWS OR CHANGE ANY CODES IN THE TEMPLATE I I If total revenue is > 1 and total expenditure is = to ZERC
I I I I If total revenue is a negative amount iI I I I i If #NAME? appears in rows 69 (green shaded colurI I I I If total revenue is = to ZERO and total expenditure is > a
I i If total revenue is > 1 and total expenditure is = to ZERCI I I i If total revenue is a negative amount. i
BAL ANCE SHEET - FULL ACCRUAL I I I FY2018 LINAuDITED
ACTLIALS l......,.,.....,........,,.. Theexcessofreve
A) ASSETS I I :::: I As of June 30, 2018 11f total revenue = fotal expenditure make sure that the %m C-hl I I I .. .. I
6,01 7,377.70l , , , ,, . I ,l,..,,,,,,
$' In LA6QE ir@4sulry ori)y ii . .,. ." - Note: ' Put $ or)ly Ifyp'ur cas,h 'Is'$'in LACOE trqq4iiry oniy . ..'[. ' :.'. . - Note': Put $ on0y ijyoqr.qi4ti'is
l' I
a) In.County Treasuijdon't pat-;6ui$ tiere If'th0y,':are not In LAC6Ej...: '- ' " " " " ' "" l"""' ;9'1 Y6."::::).'-;a." ., 1) p,7ir Vaiue,Adjustment J: Cish 3tyCountj7 ieaiury.' ," .;' :' ,,...> '. ;.' , . .. ' 9111 I .." 'ib)lnBanks " i I 9120" Iic) In Revolving Fund I 9130 I I 491,582.63 I I Iid) with Fiscal Ageni I 9135 I I I I Iie) collection awaifing deposit I 9140 I I I I I
2) Investments I 9150 I I I I I3) Accounts Receivable I 9200 I I 151,488.38 I I I14) Due from Grantor Govemment i g:_go I I I I I5) Due from Other Funds I 9310 I I I I6) Stores i I 9320 I I I I17) Prepaid Expenditures I I 9330 I l 1,638.22 I I I8) Other Current Assets I I 9340 I I I I I91 Fixed Assets: I I l=-= : -- -..= I I I
al Land I 9410 I i <,<as,igo.<oI I
I 51 Land Improvements I 9420 Il_ I should be greater
than Accum dep II I c) Less - Accumulated Depreciation-Land Improvements I 9425
I i 0 00 I input negative num yer II
I d) BuildingsI
9430 I 30,875,602.47 I should be greater
than Accum dep II e) Less - Accumulated Depreciation-Buildings I 9435 (t279.879.00) I input negative number
I fl Equipment I 9440 I 1,239,385.99 I should be greater
than Accum dep III g) Less - Accumulated Depreciation-Equipment i 9445 I (335.139.00) I input negative number
I +ii Work in Progress I 9450 I I Il- I L ...:=..=....=... I I
101 TOTAL ASSETS I I 41625,247.79 I I IB. DEFERRED OuTFLOWS OF RESOLIRCES I I . .. "" . ' I I1) I Deferred Outflows Of Resources I 9490 I I I I2) TOT AL DEFERRED OuTFLOWS I I I I i II
II I I I i IIC. LIABILITIES I I I i II11 Accounts Payable I 9500 I 256,456.79 I I i II2) Due to Grantor Govemments I 9590 I I I i II31 Due to Other Funds I 9810 I I i III14) Current Loans 9640 - 279,067.10 I iII51 Uneamed Revenue 9650 I III61 Long-Tem'i Liabilities: } i:'!:'ut0%M' F2.' .'flal'lll :').'i 'J I" >R '. I i
a4 NetPensionLiability i 9663 Ibl NETOPEBObligation I 96E)4 I
Ic) CompensatedAbsences I 9865 I
I Idi copsPayable I 9ti68
I Ie) CapitalLeasesPayable i 9667
If) iLeaseRevenueBondsPayable I 9668
Ig) i0therGeneralLong-Temi-Liabilifies i 9669 10,194,179.54
7) ITOTAL LIABILITIES 10,729,703.43
D. DEFERRED INFLOWS OF RESOURCES 5'l")':a)'!W';PW)&)t{ I
1)iDeferredlnflowsofResources I 9690 I
1 of 16 8/24/2018 5:40 PM
________l
12) TOTAL DEFERRED INFLOWS i II I I I III I
I II I II E. NET POSITION, June 30 I 30,895.544.36 I II II I ":l".' :' :'".)a.ii';. W.):i{a,)' I CHECK: I lI DIFF BET. END NET POSITION & FUND EQTf ( this should be zero) I .1 O.OO) ==========> please correct if not zero; balance the report before subi
I I I
I if #NAME? appears
go to K3 for
instructions
if #NAME?
appears go to K3
for instructions
if #NAME?
appears go to
K7 for
instructions
i I II fflfflfflkENDlNG NET POSITION CARRY FORWARD TO NEXT FY 30.895,544.367 i I nla I_IIIIC anlJul_u Cla4uAl_ I IJ 4C1'llJ 11JiICCIN ansucu I.alJLlJlVll'V)l I
ST ATEMENT OF REVENuES, EXPENSES AND CHANGES IN NET POSITION I I 0000 1100 1400 3010
II I
Llnrestricted Resources
Lottery
Llnrestricted
Education
Protection Acct
(EPA)
NCLB Tl PA
Low tnc a
Neglected
FY2018 uNALIDITED
ACTuALS F F F u
I
I iObject Codes I As of 6/30j18 Allocate Allowable Exp
Allocate Allowable
Exp
Allocate
Allowable Exp
fund balance
not allowed
A. I REVI iNUES (Summary-see details below) I ', ." "-'II:"l ' ( a :. ' i l' ". - " C8'5 '..
li LCFF Sources 8010-8099 4,890,690.40 4.061 ,77B.40 628,912.00
2) Federal Revenue 8100-8299 353,9!)!5.00 216.418.00
3) Other State Revenue 8300-8599 . 590.688.34 70,541 .00 90,5il.22
4) Other Local Revenue 8600-8799 168,115.67 156,956.19
I III 5) TOTAL REVENuES 5,803,489.41 4,289,275.59 90,511.22 828,912.00 216,418.00
I IIB. IEXPEiNSES [Summary-see details below)
I i) Ceriificated Salaries 1000-1999 1,495,946.09 707,427.13 60,753.62 465,612.8i 74,183.78
I 2) Classified Salaries 2000-2999 641 ,828.04 409,165.65 87,156.08
I 13) Employee Benefits 3000-3999 588,413.87 302,634.55 17,326.38 163,299.19 26,603.82
I 4) Books & Supplies 4000-4999 ' 104,819.54 50,369.48 12,431.22 3,755.70
I 5) Services and Other Operating Expenses 5000-5999 780,406.02 459,897.54 33,278.55
I
6i Depreciation 8000-8999 977,BC1?.00 977.607.00
I 7) Other Outgo (excluding Transfers of indirect Costs)
7100-7299,
7400-7499 194,171.74 i94,i7i.74
II , 8) Other Outgo - Transfers of Indirect Costs 7300-7399 46,906.91 31,747.85 8,802.88
I II 9) TOTAL EXPENSES 4,830,099.21 3,132,820.94 90,511.22 628,912.00 233,760.81
I I
1.IEXCESS (DEFICIENCY) OF REVENuES OVER EXPENSES BEFORE OTHER FINANCING SOuRCES & LISES 973,390.20 1,156,454.65 (17,342.81)
I Ill' I III o. OTHER FINANCING SOuRCES/uSES I I . - '. '1. .. .I 1) ilnterTund Transfers I a:,";.F;X:):. :C, ' , ;,. , 11r, 'ia , l,,,, i . ,, ,"'l 'l:':11" ) i , ,141,. , ,, , ,,'
a iTransfers In 8900-8929 Iib iTransfers Out 7600-7829 I
I '11,::(,l,)ai,i, "':""":':':"
I 2) Other Sources/Uses
a Sources , 8930-8979 I IIbi:uses I 7630-7699
I II3) ' Contribu(ions ' 8980-8999 ,I 0.00 (183,084.45) -1 17,342.81
I I I II4) TOTALOTHERFINANCINGSOLIRCES/uSES i I 0.00 (183,064.45) 17,342.81
I I I
2 of 16 8/24/2018 5:40 PM
IE. IiNET INCREASE (DECREASE) IN NET POSITION I I 973,390.20 ' 973,390.20 I
li 'II IF. NET POSITION I
I11) IBeginningNetPosition I IIII a) As of July 1 (based on unaudited actuals jrom P'Q 9791 ffl
b)AuditAdjustments 9793c) As of July 1- Auditedd)OtherRestatemenfs 9795
e) Adjusted Beginning Net Position (per audited FS)
I 29,922,151.00 29,922,151.00
aIII IIII I 29,922,151.00 zg,gz:i,tsi.oo
I I 3.16 3.18
II II I 29,922,i54.16 29,922,i54.16
II II I 7 rli 12) IiEnding Net Position, June 30 II I 30,895,544.36 30:E195,544.36
III I Components of Ending Net Position i
a Net Investment in Capital AssetS 97% II I 24,489,914.22 24.489,914.22
b Restricted Net Position 9797
c Unrestricted Net Position 9790 II I 8,405,830.14 6,405,830.14
FY2018 uNAuDITED
ACTUALS 0000 1100 1400 3010
IREVENUES(DETALJ I
SACS
Object ..,..lIj
As of 6/30/1 8 Llnrestricted Resources
Lottery
unrestricted
Education
Protection Acct
(EPA)
NCLB Tl PA
Low Inc &
Neglected
1) icprso-up-c-es I IPrincipalApportionment i i i
StateAid-CurrenfYear , 80'li ' 0000
iStafe Aid - Prior Years i 8019 i 0000 iEducation Protedion Accounf State Aid (EPA) - Current Year 8012 , 1400
. 2.927,183.00 2.927,183.00
(43,173.00) (43,173.00)
628,912.00 628,912.00
LCFFTransfers I : -)a. N l a . .. '
Llnrestricted LCFF Transfers - Current Year 8091 0000
All Other LCFF Transfer- Current Year 8091 i 0000
Transfers to Charter Schools in lieu of Property Taxes 8096 0000
In Lieu of PmpTax - Prior Year 8096 00001137,635.40 1,137,635.40
40,133.00 40,133.00
iProperty Taxes Transfers i 8097 ' 0000I
LCFF/Revenue Limit Transfers - Prior Years 8099 0000
T )T AL LCFF SOuRCES I 4,690,690.40 4,061778.40 628,912.00
I21 FEDERAL REVENUE
iMaintenanceand0perations i 8110 0000/5810iSpecialEd:IDEABasicLocalAssistance-CurrentYear 8181 ' 9CIlOSpecial Ed: IDEA Basic Local Assistance - PriorYears al8l 9010
91,718.13
(30.26)
iSpecialEducationDiscretionaryGrants i 8182 i variousChild Nutrition Programs 8220 5310
IDonated Food Commoditieslnlefa;QO/"Cirnt"a-raat!i"B'@t3"n:l-EAs:Wt'y ):t :l:' iV'<:'?" ?- 'Q!
8221 5310
I I i'__. r, 4%_ various II II i NC'LBF Tr!!eaT, j-ariA"ffi':R'c G"""row-!;""'N;(i;cr;a '-'--'-"-'""""""'- J-sz'eo 3010 216,418.00 216,418.00
I I iNCLB: Title 1, Pari A Basic School Support 8290 3020
I II iNCLB: Title I, Part D, Local [)elinquent Programs 8290 3025
I I iCareer and Technical Education 8290 3500-3699II I
Other No Child Lefi Behind 8290
3012,3030,
4126,5510
Safe and Drug Free Schools 8290 3700-3799
INCLB:Tll, Pari A, Edu>for Qualiiy 8290 4035 22,846.00
INCLB:Tll, Part A, Administrator Training 8290 4036
INCLB:Tll, Park D, Enhancing Education Through Technology, Formula Grants 8290 4045 IiI INCLB:Tll, Part D, Enhancing Education Through Technology, Competitive Grants 8290 4046 I
I INCLB:Tlll, ImmiOrant Education Program 8290 4201
I INCLB:Tlll, English Learner Program 8290 4203 21,927.00
I I INCLB:TitleV, Pari B, Public Charter Schools Grant Program (PCSGP) 8290 4610
I I 57jiJ:$::65'!:7%g:ffl':7'7J-"-'. ';' :..:(il)'l':i':'i.:i'i:).':ll'il(.'liil:IJi;':"""-5640 1116.13
:'ill"':i".:l:':':i'lll"'ll'il ,""It:.' t'l',,,""'.H'4'.;,':'.1,..'t
I II I -J
3 0f 16 8/24/2018 5:40 PM
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan
All Special Ed Apporiionmenis-Current Year
All Other State Apporiionments - Prior Years
Child Nutrition: School Lunch Programs
Mandated Costs Reimbursement
Lotieiy: unrestricted (Non Prop 20)
State Lottery- Instructional Materials-Prop 20
Afier School Education and Safety
Charter School Faciliiy Grani
Califomia Clean Energy Jobs Act (prop 39)
Educator Effectiveness
Career Technical Education Incentive Grant Program (CTEIG)
Drug/Alcohol/Tobacco Funds
School Based Coordinafion Program
College Readiness Block Grant
Specialized Secondary
Qualify Education Investment Act
Common Core Standards Implementation Funds
All Other State Revenue:
TOT AL OTHER ST ATE REVENUE
OTHER LOCAL REVENLIE
Sales
Sale of
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
Child Parent Fees
T Fees from Individuals
Interagency Services
All Other Fees & Contracts
All Other Local Revenue:
8311
8319
8520
8550
8560
8560
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8500
6500
5310
0000
1100
6300
6010
6030
6230
6264
8387
6690
7250
7338
7370
7400
7405
7810
8631
8632
8634
8639
8650
8660
8662
8673
8675
8677
8689
8689
0000
0000
5310
0000
00 €)O
0000
0000
0000
0000
0000
0000
0000
353,995.00
70,541.Cla
90,511.22
33,400.75
122,850.OC1
730.00
590,688.34
82,487.64
24,468.55
50,000.OC1
70,541.00
90,511.22
70,54100 90,511.22
82,487.64
216,418.00
4 of 16 8/24/2018 5:40 PM
Tuition
All Other Transfers In
Transfers of Apportionments
' Education SELPA Transfers
From County Offices
From JPAs
Other Transfers of
From Districts or Charier Schools
From County Offices
From JPAs
All Other Transfers in from All Others
TOTAL OTHER LOCAL REVENLIE
tN/
CERTIFICATED SALARIES
Teachers' Salaries
Librarians
Guidance, Welfare, & Counseling Services
Support Salaries
Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOT AL CERTIFICATED SALARIES
CuSSIFIED SALARIES
Classified Instructional Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Classified Transponation Salaries
Classified Food Services Salaries
Classified Maintenance & Operations Salaires
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
EE Ben - STRS - Certificated
EE Ben - STRS - Cerkificated - Instruction
EE Ben - STRS - Certificated - Instrucfional Library, Media, & Techno
EE Ben - STFIS - Certificated - School Adminisiration
EE Ben - STRS - Certificated - Guidance & Counseling Services
EE Ben - STRS - Cerfificafed - Health Services
EE Ben - STRS - Cerfiffcaied - Other General Administration
EE Ben - OASDI Reg - Classified
EE Ben - OASDI Reg - Classified - Instruction
EE Ben - OASDI Reg - Classified - Instruclional Supervision and Adm
EE Ben - OASDI Reg - Classified - School Administration
EE Ben - OASDI Reg - Classified - Pupil Transportation
EE Ben - OASDI Reg - Classified - Food Services
EE Ben - OASDI - Classified - Plant Maintenance &
8'71 0
8781-8783
0000
0000
8792
8793
8791
8792
8793
8799
6500
6500
0000
0000
0000
0000
168,lt5.67 156,956.19
SACS Object FUNCTION
110 €
1 200
1200
1 20C1
1300
1900
i 000
2420
3110
3140
2700
7200
FY2018 uNAuDITED
ACTuALS 0000 1100
As of 6/30{18 unrestricted Resources
Lottery
Unrestricted
1400 3010
NCLB Tl PA
Low Inc &
532,477.29
174,949.84
707,427.13
60,753.62
60,753.62
465,612.81
485,612.81
16,749.00
57,414.78
74,163.78
2100
2300
2400
2200
2200
2200
2900
1 00CI
2100
2700
360CI
3700
8100
7200
15,580.56
6,999.22
275,675.10
66,158.56
20,997.52
110,910.77
409,i65.85 87,i56.08
3101
3101
3101
3104
3101
3101
1 00CI
2 420
2700
3110
3140
7200
98,001.95
73,164.32
9,127.33 84,87!5.70 10,905.24
9,127.33 64,875.70 2,417.03
24,837.63 8,488.21
3302
3302
3302
3302
3302
3302
1000
2100
2700
3600
3700
8100
39,486.60 25,269.38
954.41
412.24
17,045.21
5,327.02
4,090.43
1 ,236.59
.52
5 0f 16 8/24/2018 5:40 PM
6 of 15 8/24/2018 5:40 PM
l....,,...,.._..,... I I I FY2018 LINALIDITED
ACTuALS 0000 1100 1400 I 3C110
SACS Object IFUNCTIONAs of 6/30/1 8 Llnrestricted Resources
Lottery
Unrestricted
Education
Protection Acct
(EPA)
INCLBT1PAI Low Inc &
Neglected
I EE Ben - Workers' Compensation - Cett - Other General Administration 3601 7200
I EE Ben - Workers' Compensation - Classified 14,421.30 9,699.10 1,771 .58
I EE Ben - Workers' Compensation - Class - Instruction i 3602 1000 4,181.90 319.95 1,358.99
I EE Ben - Workers' Compensation - Class - Instructional Supervision and Adm I 3602 2100 550.12 137.53 412.59
I EE Ben - Workers' Compensation - Class - School Administration I 3602 i 2700 6,894.29 6,588.36
EE Ben - Workers' Compensation - Class - Pupil Transportation 3602 3600
EE Ben - Workers' Compensation - Class - Food Services 3602 3700
EE Ben - Workers' Compensation - Class - Plant Maintenance & Operation 3602 8100 2,794.99 2,653.2B
EE Ben - Workers' Compensation - Class - Other General Administration I 3602 7200
I
I I TOT AL EMPLOYEE BENEFITS I I 588,413.87 302,634.55 17,326.38 163,299.19 26,803.82
II 4) IBOOKS AND SLIPPLIES I I l= "
I I I iApproved Textbooks and Core Curricula Materials I 4100 1000 I 1,061.91 1,061.91 II I I Books and Other Reference Materials l 4200 1000 I 1 ,428.02 151.79 i soa.osI I I iMaferials and Supplies I 4300 1000 I 54,408.37 2,949.35 12,431 .22 I 2,908.29I I I iNoncapitalized Equipment I 4400 1000 18,466.35 17,154.54 II I iOther Supplies I 4300 2700 29,454.89 29,051.89 I 39.35I I iPupil Transportation Supplies 4300 3600 l-I I iFood Service Supplies 4700 3700 l-
TOTAL BOOKS AND SUPPLIES I 104,819.54 50,369.48 12,431.22 I 3,755.70I .. == .
I5) SERVICES AND OTHER OPERATIONG EXPENSES
Personal Services - School Administration 5800 I 2700 ,Personal Services - Other General Administration 5800 I 7200 IITravel and Conferences - Instruction 5200 i iooo i .1 ,995.24 792.00 II 1 ,203.24
Travel and Conferences - Other General AdWraskralion , 5200 i z:_oo iI 1,045.52 1,045.52
Travel and Conference - School Adminisiration I' 5200 I 2700 l 1.124.33 749.33 375.00
Due and Memberships - Instruction 5300 1000
j Due and Memberships - School Adminisiration 5300 2700 i 4,817.38 4,617.36
Due and Memberships - Food Service i 5300 3700
Due and Memberships - Other General Administration 5300 7200 i 8.297.87 8,297.87
Due and Memberships - Data Processing 5300 7700 347.65 347.65
Insurance - School Administration 5400 2700 i -l
Insurance - Other General Adminisiration 5400 7200 I 38,72B.5i 36,726.51 _l
Operations and Housekeeping Services 5500 8100 92.958.00 92,958.00 _l
Rentals/Leases/Repairs&Noncapitalized Improvements - Food Services 5600 3700-l
Rentals/Leases/Repairs&Noncapitalized Improvements - Other Gen Admin 5600 7200 6,i31.91 6,13191
Rentals/Leases/Repairs&Noncapitalized Improvements - Plant M&O 5600 8100 29,346.83 29,346.63
Rentals/Leases/Repairs&Noncapitalized Improvements - Facilities Rents & Leases 5600 8700 769.86 769.88
Pupil Transportation Contracts 5800 3600
Transfers of Direct Cost - School Administration 5800 2700 -l
Transfers of Direct Cost - Other Genera) Adminislralion 5800 7200
I Professional ConsuRing Services& Operating Exp - Instruction i 5800 1000 510,309.88 191 ,233.67 _l 31 ,700.31
Professional Consulting Services& Ojierating Exp - Instructional Superv & Admin 5800 2100
Professional Consulting Services& Operating Exp - Food Services i 5800 3700 IProfessional Consulting Services& Operating Exp - School-Sponsored Athletics 5800 4200 _..._JProfessional Consulting Services& Operating Exp - Other Gen Administration 5800 7200 72,122.97 72,122.97 -lProfessional Consutting Services& Ojyeraiing Exp - Plant M&O i 5800 8100 8,187.(i0 8,1 87.ei0
Communications-SchoolAdministration I 5900 2700 I 5,161.85 5,13135 -lCommunications - Other General Administration i 5900 7200 I 1,282.84 1 ,259.31 -l
I ITOTAL SERVICES AND OTHER OPERATING EXPENSES I I 780,408.02 459,697.54 33,278.55
II61 DEPRECIATION II i Depreciation Expense - Instruction I 6900 1000 830,965.95 830,965.95
7 of 16 8/24/2018 5:40 PM
IExpenses b / Sub-object I I
II FY2018 LINALIDITED
ACTuALS 0000 1100 1400 I 3010
ISACS 05ject FUNCTION I As of 6/30{18 unrestricted Resources
Lottery
Llnrestricted
Education
Protection Acct
J
INCLBTIPAI Low Inc &
Neglected
Depreciation Expense - Instnictional Superv & Admin i 6900 2100 I 146,64LO5 146,64LO5
I TOT AL DEPRECIATION I I 977,607.00 977.607.00
7) o THER OUTGO (excluding Transfers of Indirect Costs)
Tultion I IiTuition for Instruction Llnder Interdistricf Attendance Agreements 7110 9200
Tultion, Excess Costs, and/or Deficlt Payments
Payments to Districts or Charter School 7141 9200
Payments to County Offices 7142 9200
Payments to JPAs 7143 9200
Other Transfers Out
All OtherTransfers 7281-7283 9200
I All Other Transfers Out to All Others 7299 9200
Debt Service
Debt Service-Interest I 7438 9100 194,171.74 194,171.74
Tl )TAL, OTHER OUTGO (excluding Transfers of Indirect Costs) I I 194,171.74 194,171.74
OTHER OUTGO-TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Cosf 7310 I 7210 (15,159.06) 8,802.88
Transfers of Indired Cost-Intefund 7350 7210
I TOTAL, OTHER OUTGO-TRANSFERS OF INDIRECT COSTS I (1 5,1 59.06) 8,802.88
I 8) Direct SupporUlndirect Costs/All Other Financing Llses
I ilndirect Cost ( fotal charter school supervisorial oversight fees only) 5800 2700 39,870.87 39,870.87
ilndirect Cost ( total charter school supervisorial oversight fees only) 5800 7200 7,036.04 7,036.04
ITOTAL INDIRECT COST (OVERSIGHT FEES) II 46,908.91 46,908.91
iAll Other Financing Uses , 7699 i 9100TOT/,C :*MiRsgq,q.:.,';-':,:' 2'.':: ,:':'::'.'.':'..'.:.I:..':"ffi:'f.":"'::"-' -.'. =' "' " ' ' ...I:::':'::;;='t.:.i:.
i'-"'l' l' I.,:=. ' 4;830 099.21 " '='3 132 820.94 ', . - ,.9051j.22 . 628 912.00 u233780.81
I 973,390.20 1,156,454.65 (17,342.81)I
CHECK: Details of Total Revenues - Summary = Should be ZERO liCHECK: Details of Total Expenses - Summary = Should be ZERO; or $ in Other Financing uses li I -l
8 of 16 8/24/2018 5:40 PM
DEFERRED INFLOWS I I I I I I II I I I I I
TION. June 30 I I I I II I I I I
iT. END NET POSITION & FUND EQTY ( this should be zero) nission I I I I II
if #NAME? appears
go to K7 far
instructions
if #NAME?
appears go to
K7 for
instructions
if #NAME?
appears g0 tO
K7 for
instrudions
if #NAME?
appears go to
K3 for
instructions
if #NAME?
appears go to
K7 for
instrudions
if #NAME?
appears go to
K3 for
instructions
if #NAME?
appears go to
K3 for
instructions
if #NAME?
appears go to
K3 for
instrudions CHECK
TOT AL FUND
BALANCE
ENDINGNETPOSITIONCARRYFORWARDTONEXTFY -:i;'30,895:644:36,:
'1, .. ,,"l,l:l,:'g:..';i j,,'.-1,"4THIS LINE SHOULD EQUAL TO ZERO (GREEN SHADED COLuMNS) i
-OF REVENUES. EXPENSES AND CHANGES IN NET POSITION 9010 4035 4203 5840 8010 8300 9010 7810
I SPED Federali (Please refer to youri MOu about unspenti funds)
NCLB Tll PA
Tchr Quality
NCLB Till LEP
Prog
Medi-Cal
Billing Option ASES
Lottery:
Instructional
Materials
SPED State
{please refer
to your MOL)
about
unspent
funds)
Other
Restricted
State Rev
u u u F u F F FIU
I-:=.- fund balance
not allowed
fund balance
not allowed
Allocate
Allowable Exp
fund balance
not allowed
AllOCate
Allowable
Exp
Allocate
Allowable Exp
Allocate
Allowable Exp
JES (Summary-see details below)
:FF Sources
ideral Revenue I 91,687.87 22,846.00 21,927.00 1.u6.13
her State Revenue 122,850.00 33,400.75 272.655.37 730.00
her Local Revenue 11,i59.48
#: "::' a(%""f"( '
)TAL REVENUES 91,687.87 22,846.00 21,927.00 1,116.13 122,850.00 33,400.75 283,B14.85 730.00a7; :),' }'; '. .
3ES (Summary-see details below) <a:" )k7 € :' : ',; ' , {i ;" ( ' ). :<
irtificated Salaries I 120,809.88 16,741.8i 10,528.93 2,287.50 i 37,620.63assified Salaries ' 28,447.25 102,135.60 i u,gn.<snployee Benefits ' 41,937.53 5,174.92 3,298.60 411.29 13,831.40 I 14,096.19ioks & Supplies 1,810.00 33,400.75 I 2,322.39 730.00
irvices and Other Operating Expenses 9,171.79 7,669.53 1,116.i3 278.03 I 269,196.45ipreciation I
:her Outgo (excluding Transfers of indirect Costs) l_her Outao - Transfers of Indirect Costs 929.27 429.94 4,996.97 I
)TAL EXPENSES 200,388.45 22,846.00 21,927.00 3,814.92 122,850.00 33,400.75 I 338,159.12 730.00
3 (DEFICIENCY) OF REVENLIES OVER EXPENSES BEFORE OTHER FINANCIN( (108,678.58) (2,698.79) I (54,344.27)
FINANCING SOuRCES/uSES l... erTund Transfers l.-==.==,..= . . =. . = . ,l,!l;111,',:,);,)2;.,)i,Q. :.'l.": . ,,a" ;:'-"};. J'._:; -,,:' > '
Transfers In '
Transfers Out
. , , ,, ..l: ,1114,:..,a.J:,;. 4.),P3. (::,4':(%)a, "" ""',""':'::"4:.11,:'il 4',>", (a ':i- - ." '.:""pi :a"
her Sources/Uses
Sources -l
Llses-l
Iintributions 108,678.58 2,698.79 54,344.27 -l
I)TAL OTHER FINANCING SOIJRCES/uSES 108,678.58 2,698.79 54,344.27 -l
I
10 0f 16 8/24/2018 5:40 PM
al Charter Elementary I I I I I I I I Iiudited Actual Report I I I I I I Ichools - Fund 82 nns), check the columns if one of the following errors exist. I I I I I IAUGUST 20, 2018 1. I I I I I I I
NOTE: PLEASE DO NOT INSERT COLUMNS OR ROWS OR CHANGE ANY Can I j I I I I I II I I I I I I I Iirns), check the columns if one of the following errors exist I I I I I
I I I II I I I
I I I
HEET - FULL ACCRUAL L....,.,......,,.,.. I I Il..,..,....,..,....,.,,..,.,,,...,..,..,...,. I I II I I I I I
unty Tr;i;iui (aonat put'your $ her6'jf t+ie;'ayffi not in ucoej a . " in the Los Angeles County TreasuryairVilue'Adjustment,toCashinCoiintjTreasury .', , ii . intheLosAngelesCountyTreasury
I I I I II I I I
iks I I I I Iiolving Fund I I I I'iscal Agent I I I I I:tion awaiting deposit I I I Iants I I Is Receivable I I In Grantor Govemment I In Other Funds I I I I I
I I I I IExoendifures I I I Iirrent Assets I I I I I I Iisets: I I I Iind I I I
ind Improvements I I I I I I Iiss - Accumulated Depreciation-Land Improvements I I I I I I I
iildings
I
I I II I
II
iiss - Accumulated Depreciation-Buildings I I I
luipment I Iiss - Accumulated Depreciation-Equipment Iork in Progress I I
ASSETS
RED OUTFLOWS OF RESOURCES
;ferred Outflows Of Resources IDEFERRED OuTFLOWS
nES I Is Payable I I3rantor Govemments I I)ther Funds I ILoans I Iid Revenue I Im Liabilities: I I=t Pension Liability I IET OPEB Obligation I Iimpensaied Absences I I)Ps Payable I Iipifal Leases Payable I I:ase Revenue Bonds Payable I I Iher General Lona-Term Liabilities I I ILIABILITIES I I I I
in INFLOWS OF RESOuRCES I I I I II Inflows of Resources I I I I I
9 of 16 8/24/2018 5:40 PM
:REASE (DECREASE) IN NET POSITION I l- (0.00) Il I I
SITION
iginning Net Position IAS ofJuly 1 (based On unaudited actualsfrom PY) I
Audit Adjustmems
As of July 1- Audited
Other Restatements xisIIII
Adjusted Beginning Net Position (per audited FS)
I "=_..=iding Net Position, June 30
Components of Ending Net Position I -....I....=r).=
Net Investment in Capital Assefs
Restricfed Net Position
Llnrestricted Net Position
9010 4035 4203 5640 6(XO 8300 9010 7810
J!2UTAlLS);FF SOuRCES
SPED Federal
(Please refer to your
MOu about unspent
funds)
NCLB Tll PA
Tchr Quality
NCLB Till LEP
Prog
Medi-Cal
Billing Option ASES
Lottery:
Instructional
Materials
(please refer
to your MOLI
about
unspent
funds)
Other
Restricted
State Rev I Iincipal Apportionment IState Aid - Current Year
Sfate Aid - Prior Years iEducation Protection Account State Aid (EPA) - Current Year
-l
-l
-l I:FF Transfers . . . IUnrestricted LCFF Transfers - Current Year
-l
All Other LCFF Transfer- Current Year-l I
Transfers to Charter Sdtools in lieu of Proper§ Taxes
In Lieu of PropTax - Prior 7ear-l I I-l I I
Property Taxes Transfers-l I I
LCFF/Revenue Limit Transfers - Prior Years -l I
=-'.. =l I)TAL LCFF SOuRCES -l
'-=' =-= IjEDERAL REVENUE .1-.l=.==-. IIMaintenance and Operations ' , , j .>, . ) .. . i i_ ,} ,, .':.:<: ===="==.=lSpecialEd:lDEABasicLocalAssistance-CurrentYear 91,718.13Sp4ial Ed: IDEA Basic Local Assistance - Prior Years (30.28)
-l-l
Special Education Discretionary Granfs -lChild Nutrition Programs -lDonated Food Commodities
.afH_g(J;q6J;j.r,%..2:':,JJ9J"rNCLB: Title 1, Part A Basic Grts Low-Inc & Neglected -lNCLB: Title 1, Pan A Basic School Support -lNCLB: Title 1, Part D, Local Delinquent Programs -lCareer and Technical Education -l
(>her No Child Lefi Behind -ISafe and Drug Free Schools -lNCLB:Tll, Pa-rf A, Educator Quality 22,846.00 -lNCLB:Tll, Part A, Administrator Training ffNCLB:Tll, Pari D, Enhancing Education Through Technology, Formula Grants
iNCLB:Tll, Part D, Enhancing Education Through Technology, Competitive Grants
NCLB:Tlll, Immigrant Educa}ion Program -lNCLB:Tlll, English Leamer Program 21 ,927.00 -lNCLB:TitleV, Part B, Public Charter Schools Grant Program (PCSGP) _l
Med-Cal Billing 0 ption (Medical Assistance Program)___._________..,,,,,,_,__, _1,116.13
'Xfi"CmGRlf"gFe'? 7 f'€;'9;ii6ffl5 " ':7:7. ",)l!'!:l'!(11111ti6r+.bi: i i . "':l:l'.a'_ li .. i atl'allt)
:l.t:'N"a::"aa'a,:..,"""'l.,1"'-;'7 - .,,"a"""l ;',,,"o"""aa'l Ta"i ."" la.'.'. I{i.la.,' 11,' " " ')i, y ' a 'i k l : li/ " i i ' :i' " %' "' liJ" l'i i . " " " - " - ., .'. , lii i ' . ' '
i!'l,):")'i:: : ii:',:- i i ,',ii('i',,ii:i,:i'i i: i ili '
': ". ".';'Oth*s!i = 'l N I "
l'l i!tli":""!'{ a,'(:l.417aj. -i ) " ". i ' . I . ' a
{pfffi:i%t;=l"'i"11,1,)""""';,,"'4"II:,"':"'+
(lnel&J4Il"";la 'a'ffii"71
II
1l of 16 8/24/2018 5:40 PM
TOTAL FEDERAL REVENUE 91687.87 22,848.00 21,927.00 1,116.13
STATE REVENLIE
State
Special Education Master Plan
SpecialEd Year
Other State Apportionments - Prior Years
Child Nuirition: School Lunch Programs
Mandated Costs Reimbursement
Lottery: Llnrestricted (Non Prop 20)
State Lottery- Instructional Materials-Prop 20
School Education and Safety (ASES)
Charter School Grant
Califomia Clean Energy Jobs Act
Educator Effectiveness
Career Technical Education Incentive Grant Program (CTEIG)
Drug/Alcohol/Tobacco Funds
School Based Coordination Program
College Readiness Block Grant
Specialized
Quality Education Investmenf Act
Common Core Standards Implementation Funds
39)
Other State Revenue:
TOT AL OTHER ST ATE REVENUE
LOCAL REVENUE
Sale of EquipmenUSupplies
Sale of Publications
Food Service Sales
Other Sales
and Rentals
Increase in the Fair Value of Investments
and Contrads
Child Development Parent Fees
ransportation Fees from Individuals
Interagency Services
Other Fees & Contracts
Oiher Local Revenue:
272,551.65
i03.72
33,400.75
122,850.00 33,400.75 272,655.37 730.00
1;! of 16 8/24/2018 5:40 PM
Other Transfers In
of Apportionments
Education SELPA Transfers
From County Offices
From JPAs
Other Transfers of
From Districts or Charter Schools
From County Offices
From JPAs
Other Transfers in from All Others
AL OTHER LOCAL REVENtlE
TED SALARIES
eachers' Salaries
Librarians
Guidance, Welfare, & Counseling Services
Pupil Salaries
Supervisors' and Administrators' Salaries
Other Cer}ificated Salaries
AL CERTIFICATED SALARIES
SALARIES
Classified Instructional Salaries
Classified ' and Administrators' Salaries
Clerical, Technical and Office Salaries
Classified Transportation Salaries
Classified Food Stwices Salaries
Classified Maintenance & Operations Salaires
Other Classified Salaries
AL CLASSIFIED SALARIES
BENEFITS
EE Ben - STRS - Certificated
EE Ben - STRS - Certificated - Instruction
EE Ben - STRS - Certificated - Insfructional Library, Media, & Techno
EE Ben - STRS - Certificated - School Adminisfration
EE Ben - STRS - Certificated - Guidance & Counseling Services
EE Ben - STRS - Certificated - Health Services
EE Ben - STRS - Certificated - Other General Administration
EE Ben - OASDI Reg - Classified
EE Ben - OASDI Reg - Classified - Instruction
EE Ben - OASDI Reg - Classified - Instructional " and Adm
EE Ben - OASDI Reg - Classifled - School Administration
EE Ben - OASDI Reg - Classified - Pupil Transportation
EE Ben - OASDI Reg - Classified - Food Services
EE Ben - OASDI - Classified - Plant Maintenance &
11,159.48
11,159.48
Expenditure by CHECK
120,809.88 16,504.38 9,589.74
5840 6300
2,287.50
9010
(please refer
to your MOU
about
3,390.00
781 Cl
Other
Restricted
State Rev
resource totals must = C)
120,809.88
237.43
16,741.81
939.19
10,528.93 2,2B7.50
34,230.63
37,620.63
28,447.25 95,235.80
14,923.46
28,447.25
8,900.00
102,135.60 14,923.46
17 415.84 1,519.87
17,432.82 2,381.58 1,384.34
34.26 135.53
330.09
330.09
5,370.21
489.17
4,881 .04
1,781.21
1,761 .21
8,183.72
5,755.88
925.27
925.27
427.84
13 of 16 8/24/2018 5:40 PM
4035 4203
(Please refer to your
MOu about unspent NCLB Tll PA NCLB Till LEP
Tchr
EE Ben - OASDI Reg - Classified - Other General Administration
EE Ben - OASDI Medicare - Ceriificated
EE Ben - OASDI Medicare - Certificated - Instruction
EE Ben - OAS[)I Medicare - Cerfiflcated - Instructional Library, Media, & Techno
EE Ben - OASDI Medicare - Certificated - School Administration
EE Ben - OASDI Medicare - Certificated - Guidance & Counseling Services
EE Ben - OASDI Medicare - Certificated - Health Services
EE Ben - OASDI Medicare - Cerfificaied - Other General Administration
1,675.87
1 675.67
EE Ben - OASDI Medicare - Classified
EE Ben - OASDI Medicare - Classified - Instruction
EE Ben - OASDI Medicare - Classified - Instructional Supervision and Adm
EE Ben - OASDI Medicare - Classified - School Administration
EE Ben - OASDI Medicare - Classified - Pupil Transportation
EE Ben - OASDI Medicare - Classified - Food Services
EE Ben - OASDI Medicare - Classified - Plant Maintenance & Operation
EE Ben - OASDI Medicare - Classified - Other General Administration
411.89
411.89
242.75
239.31
3.44
154.50
140.88
13.62
5640
Medi-Cal
601 €1
ASES
1,446.16
1 ,346.11
100.05
6300 9010
Lottery: (please refer
Instructional to your MOLI
Materials about
539.88
48.73
491.15
216.37
216.37
7810
Other
Restricted
State Rev
resource totals must = 0
21 7i
17
3,870.
EE Ben - Health & Welfare Benefits - Certificated
EE Ben - Health & Welfare Benefits - Cert - Instruction
EE Ben - Health & Welfare Benefifs - Cert - Insfructional Library, Media. & Techno
EE Ben - Health & Welfare Benefiis - Cerk - School Administration
EE Ben - Health & Welfare Benefits - Cert - Guidance & Counseling Services
EE Ben - Health & Welfare Benefits - Cert - Health Services
EE Ben - Health & Welfare Benefiis - Cert - Other General Adminisiration
EE Ben - Health & Welfare Beneffls - Classified
EE Ben - Health & Welfare Benefits - Class - Instruction
EE Ben - Health & Welfare Benefits - Class - Instructional and Adm
EE Ben - Health & Welfare Benefits - Class - School Adminislraiion
EE Ben - Health & Welfare Benefits - Class - Transportation
EE Ben - Health & Welfare Benefits - Class - Food Services
EE Ben - Health & Welfare Benefits - Class - Plant Maintenance & Operation
EE Ben - Health & Welfare Benefits - Class - Other General Administration
EE Ben - Unemployment Insurance - Certificated
EE Ben - Unemployment Insurance - Cett - Instrudion
EE Ben - Unemployment Insurance - Cert - Instructional Library, Media, & Techno
EE Ben - Unemploymenf Insurance - Cett - School Administration
EE Ben - Insurance - Cert - Guidance & Counseling Services
EE Ben - Llnemployment Insurance - Cett - Health Services
EE Ben - Unemployment Insurance - Cert - Other General Administration
EE Ben - Llnemployment Insurance - Classified
EE Ben - unemployment Insurance - Class - Instruction
EE Ben - Unemployment Insurance - Class - Insirutlional and Adm
EE Ben - Unemployment Insurance - Class - School Administration
EE Ben - Insurance - Class - Pupil Transportation
EE Ben - Unemployment Insurance - Class - Food Services
EE Ben - Insurance - Class - Plant Maintenance & Operation
EE Ben - Llnemployment Insurance - Class - Other General Administration
EE Ben - Workers' - Certificated
EE Ben - Workers' - Cen - Instrudion
EE Ben - Workers' - Cert - Instrudional Library, Media, & Techno
EE Ben - Workers' Compensation - Cerf - School Administration
EE Ben - Workers' Compensation - Cerf - Guidance & Counseling Services
EE Ben - Workers' - Cerl - Health Services
0.12
4.87
1
1,400.51
0.47
19.25
3.43
1 ,362.07
4,565.62
25.96
1l .al
11 .81
696.58
76:188.Ol
-'- --2,292.14
2,128.73-
14 of 16 8/24/2018 5:40 PM
/ Sub-object I 9010 4035 4203 5640 6010 6300 I 9010 7810 resource totals I,,,....OSPED Federal
(Please refer to your
MOU about unspent
funds)
NCLB Tll PA
Tchr Quality
NCLB Till LEP
Prog
Medi-Cal
Billing Option ASES
Lottery:
Instructional
Materials
i SPED Statei (ptease referI to your MOU
about
Other
Restricted
State Rev I-' I -
14,421.30 -
. ' 4,181,90 -. 5g0.12' "-
." ' .t:sg<.:xi .-
" " _'II"":2i5E)';)g .." ' "'E '' -' "' "" " " 'l ' "' ""'
EE Ben - Workers' Compensation - Cert - Other General Administration
EE Ben - Workers' Compensation - Classified 584.30 2,060.39 305.93
EE Ben - Workers' Compensation - Class - Instruction 584.30 1,918.66
EE Ben - Workers' Compensaiion - Class - Instrucfional Supervision and Adm I
EE Ben - Workers' Compensaiion - Class - School Administration I 305.93
EE Ben - Workers' Compensation - Class - Pupil Transportation IEE Ben - Workers' Compensation - Class - Food Services I IEE Ben - Workersa Compensation - Class - Plant Maintenance & Operation I 141.73 IEE Ben - Workersa Compensation - Class - Other General Administration I
I' .. .588i,4i3.Q7 . '
_ l".""_ ".
" -1,CX>1_e4 ,, . ' ,-- . :I t:428.02 - a
.:'a:. 54,46B.i7.'.'. .'...ff,,
'IN,4tiAJ3g."" :',,,_'zta:m_sg . ' : .-' r .
" ' j('4;819.54- r=..
I
TOT AL EMPLOYEE BENEFITS I 41,937.53 5174.92 3,2m.'80 411.29 13,631.40 14,096.19
)OKS AND SuPPLlES
Approved Textbooks and Core Curricula Materials IBooks and Other Reference Materials I 468.17
Materials and Supplies I 1,810.00 33,400.75 178.76 730.00
Noncapitalized Equipmeni I 1 ,311 .81
Other Supplies I 363.65
Pupil Transportation Supplies I I -Food Service Supplies l...TOT AL BOOKS AND SLIPPLIES 1,810.00 -33,400.75 I 2,322.39 730.00
l :.:._.-.==I , l':'.;;::ai l . . . . ._ . I _ . .. .
' .. '.' ..:,,;,,;'s:i,i":'Lj -'kl '. = . =1,D45_5;' j ':,f .
- - l124.3i"": "'.- '
. 4,817.36""' .,=
':- : ' : ' ffi:i9'7JEi'f'_ }_" '- "'l- :. ."' I" ,." 1347:65-ffl .- -, -
;"':::.': 'as:z.is,Oi {:.: : - _.: , 92.958.00 : ' . - .
" ' 6,l3t9!".."" ' = '-
29,346.63 ' -
'o '.' =76!:86-:,---_;-'
. "= Ql,309_Q ._ :'. - '
""")72i22,9'7:-'_-"- -". . 8167.60 -' . '-
',' . . A,16j_:BE _ " ".: -.
._ ' 1,282.84, .._, , _-=
- .7Q0,406.02. _, .:.r ,
I
830,965.95 '
ERVICES AND OTHER OPERATIONG EXPENSES
Personal Services - School Administration
Personal Services - Other General Administration
Travel and Conferences - Instruction
Travel and Conferences - Ofher General Administration
Travel and Conference - School Administration
Due and Memberships - Instruction
Due and Memberships - School Administration
Due and Memberships - Food Service
Due and Memberships - Other General Administration
Due and Memberships - Data Processing
Insurance - School Administration
Insurance - Oiher General Adminisiration
Operaiions and Housekeeping Services
Rentals/Leases/Repairs&Noncapitalized Improvements - Food Services
Rentals/Leases/Repairs&Noncapitalized Improvements - Other Gen Admin
Rentals/Leases/Repairs&Noncapitalized Improvements - Plani M&O
Rentals/Leases/Repairs&Noncapitalized Improvements - Facilities Rents & Leases
Pupil Transportation Contracts
Transfers of Direct Cost - School Administration i
Transfers of Direc[ Cost - Other General Administration
Professional Consulting Services& Operating Exp - Insiruction 9,171.79 7,869.53 1,116.13 :_:_:_.oo I 269,196.45
Professional Consulting Services& Operating Exp - Instructional Superv & Admin
Professional Consulting Services& Operating Exp - Food Services
Professional Consulting Services& Operating Exp - School-Sponsored Athletics
Professional Consulting Services& Operating Exp - Oth_e_r Gen Administration
Professional Consulting Services& Operating Exp - Plant M&O iCommunications - School Administration 30.50
Communications - Other General Administration 23.53
TOTAL SERVICES AND OTHER OPERATING EXPENSES 9,17179 7,669.53 1,118.13 276.03 I 269,196.45, . . I
EPRECIATION IDepreciafionExpense-Instruction i I
15 of 16 8/24/2018 5:40 PM
( Sub-OtJeCt
I9010 4035 4203 5640 6010 6300 9010 7810 resource totals L..,=0
SPED Federal
I (Please refer to your
l-:::.::,- NCLB Tll PA
Tchr Quality
NCLB Till LEP
Prog
Medi-Cal
Billing Option ASES
Lottery:
Instructional
Materials
SPED State
(please refer
to your MOIJ
about
Other
Restricted
State Rev I146,641.05 -Depreciation Expense - Instructional Superv & Admin I
TOT AL DEPRECIATION _ . 977,E)07.00 -l- ' . I
G94,i7L74 -o-
. 194,171.74 . a- ,,
rHER OUTGO (excluding Transfers of Indirect Costs) I : = liition I '.Tuition for Insfniction Llnder Interdistrict Attendance Agreements fflfflfflffl Iiition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter School IPayments to County Offices IPayments to JPAs I
her Transfers Out
All Other Transfers IAll Oiher Transfers Out to All Others I I5bt Service . .= ..,:. i
Debt Service-Interest
)TAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
rHER OUTGO-TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Cost 929.27 429.94 4,9%.97
Transfers of Indired Cost-Interfund
TOT AL, OTHER OUTGO-TRANSFERS OF INDIRECT COSTS 929.27 429.94 4,996.97 ' - . , -_ J . (o.o6) ....(o.oq)I
rect Supporttlndirect Costs/All Other Financing Llses I"' 39,a70_87 ' : ,
, . 7,038.Q -: . - '
=.:I....,46,!Q;9L, : ::I
4,830,099.:_i,.:',' - r-
I
Indirect Cost ( total charter school supervisorial oversight fees only)
Indirect Cost ( total charter school supervisorial oversight fees only)
TOT AL INDIRECT COST (OVERSIGHT FEES)
All Other Financing Llses
q7ep8tfi';.:':',:..,'.,, :, ' , a'i:"::"=' ,' .,:.','.:.Hi.i'.2,:.', :':ffi:::'.'.':'.'i'..:...200388.45'J.. J. J. J.. 321,499 .' l(. 338159;.12: 730.00
I (108,678.58) (2,898.79) (54,344.27)
j i I I I I: Details of Total Revenues - Summary ii Should be ZERO j _i -l
-l -l I: Details of Total Expenses - Summary = Should be ZERO; or $ in Other Finant -l
-l-l I
16 of 16 8/24/2018 5:40 PM
Accelerated Charter Elementary 1201301
FY 2018 Unaudited Actual Report
BREAKDOWN OF EXPENSES
PROGRAM SERVICES
Educational Programs
AMOUNT
4,049,585.79 ===>>
SUPPORTING SERVICES
Management and General Administrative Expenses 780,513.42 ===>>
TOT AL EXPENSES
CHECK: Should be equal to the TOTAL EXPENSES from the
4,830,099.21
UAR Tab 4,830,099.210 ===>>
FY 18 ACES-IIAR-REVISED
FY18-FUNCTIONAI EXPENSES