I';-220,06:::~ --5,220,~6~::~---' 85::~~r · Arena Union Elementary/Point Arena Joint Union High Mendocino County 2014-15First Interim General Fund Unrestricted (Resources 0000-1999)

Arena Union Elementary/Point Arena Joint Union HighMendocino County

2014-15 First InterimGeneral Fund

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

23 76349 0000000Form 011

Description

A.REVENUES

Resource CodesObjectCodes

I Original Budget(A)

Board Approved iOperating Budget 1 Actuals To Date

(B) (C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Dlff(E/B). (F)

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Locai 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 indirectCosts)

8) Other Outgo - Transfers of indirect Costs

9) TOTAL, EXPENDiTURES

8010-8099 ,-~9,968.00 _5,519,9~~f-_,~,903.52 5,578,31I,()CLf- 58,349.00 _1JOI<>

8100-8299 53,00QJl(L__~000.00 507.67 53,000.00~O__~

8300-8599 _~.~. 49,616.00..1--- 2,896.66 77,~~ ~~27,725.3.~_5~

8600-8799 _,_ 97,248.00 97,248.00 10L~ 104,837.05 7,589.05 7.8%

5,719,832.00 5,719,832.00 228,363.80 5,813,495.41

, i

1000-1999 ~LZgIJ19.Rf- J29.Z,1~, ~..§21J63.19 __1'76B'062.'371 __ 29'056.B5t .1&o/~12000-2999 _ L.075,881,Q.Lr----_1,075,88J...Q1. u~~419,842.75 ... ~_1L066,997.34 r~_ 8,88~.6Z O.flOIo.'

3000-3999 __.1.325,061.71 f-- 1,325,0E31cl1.1-__ 475,6~ ~-",004.73 _.~_19,056.98 _ 1.1"/0.

4000_4999l 358,602.00,__ 358,602.00 _ 191,659,,~f-- 432,24ML_ ...---iL3,646.47).. -20.50/0

5000-5999 _.. '.' . 656,550~f-_~550.93. .~~283,620.39 .. 7~4,742 ....95 _(68,.19.2,-~1_...-.1~6000-6999 ..~ ...Q.QQ.~_.. _....Jl.()O_, _ 12,474.1.Lf----- ~4.11.__ .....i1b47.1-11l__ ..~

;:~~~;~:: ~___ _6,855.00..e- __6,8.55.00 _ . 2,85(j.Q1. 6,85§~o.O_,,_0.00 0.0%

7300-7399 I' ;-220,06:::~ --5,220,~6~::~---' 2,007 85::~~r 5,317 38::~ ___OJ),OO.O%

I ! IC. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES (A5 - B9)

D. OTHER FINANCING SOURCES/USES

499,762.13 499,762.13 (1,779,486.37 496,110.44

1) Interfund Transfersa) Transfers in

b) Transfers Out

, 2) Other Sources/Usesa) Sources

b) Uses

3) Contributions

4) TOTAL OTHER FINANCiNG SOURCES/USES

8900-8929 _~_69,170.00 69,170JlQ..~. Q.QQ.~.~_..E39...1ZQJl.o.. ...Jl.Q<l. __ 0.0%

7600-7629 f-- 222,69.~e-_~_2_22,692.92 .----il.QO.__232,921.5Lf--. (10,228.E3§.,~4.E)"1o

8930-8979 , 0.00 0.00 CUJQ..~ ..Q.QQ.t_.-~ Jl..QQ.1-_~

7630-7699 1-- ..Q.QQ., ~O,f--- _ -------"-.QQ _ ... .----Jl.()0 t--- .. ,---""00 -------.lliJo,{,

8980-8999 (417,487.99.1__ j417,48Z.~e-_ .. Q.QQ.~._ (429,608.11 (12,120.12 2.9%

(571,010.91 (571,010.91 0.00 (593359.68

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-a (Rev 05/12/2014) Page 1 Printed: 12/1/2014 9:17 AM



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

23 76349 0000000Form011

!I Board Approved II Projected Year I Difference % Dlff I

Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B)Description Resource Codes Codes IAI I 18\ I IC\ 10\ (El . (Fl

E. NET INCREASE (DECREASE) IN FUND ;1 I I

BALANCE (C + D41 (71 248.78)1 i71 ,248.78 i 11,779486.37 197,249.24\

F. FUND BALANCE, RESERVES

I I II

210'1491~\1) Beginning Fund Balance I !a) As of July 1 - Unaudited 9791 f--- _1 ,849,9!J~ ___1,B49,962.~ 1---- _2,060,1jbCl5

----- _Jl.4%

b) Audit Adjustments 9793 __~~_ .-..----MQ.1--______ 0.00. __~__~_O.OO

°t~c) As of July 1-Audited (F1a +F1b) 1----),849,96~ 1,849,962.83 ~,060,112.05

d) Other Restatements 9795 _____ ..---MQ.I------~~ 0.00 ___ 0.00 _ 0.0%

e) Adjusted Beginning Balance (F1c + F1d) I---- 1,849,\3.62.83 __1,!l49,962..~ I---- 2,060,112.05

2) Ending Balance, June 30 (E + F1e) 1--1,778,711,Q§,f----.1278,714 .o.§.. 1,962,862.81

Components of Ending Fund Balance

a) NonspendableI

Revolving Cash 9711 t--- 3,150.00 1---- _~_3,1!i0.00 1--___ 3,150.00

Stores 9712 -_.--_.. _lJ.QQ. ----- __0.0.9 _______O.QQ..

Prepaid Expenditures 9713 F__0·9Q.1------. 0.00 '------~-

All Others 9719 _______....Jl,()()_1-------.lJ.QQ. I----____O.QCL

b) Restricted 9740 ----lJ.QQ. I--____~O 1----_. ___.Q·Q9

c) Committed

Stabilization Arrangements 9750 ~_~ ____0·()9 f--- _._~__ _ 0.00 1---.-- 0.00

Other Commitments 9760 0.00 _________O,OQ. __ _.__O.()Q.--- ----- ------

d) Assigned

Other Assignments 9780 L27,4,46500 274,46.5.00-- _370,113.85

Legal Reserve 0000 9780 i175,000.00------

Facility Reserve 0000 9780 ]l/l/, 465.00I

i

II

ILegal Reserve 0000 9780

--- ---!fl5.,00D.QIJ.. _-- .----

Facility Reserve 0000 9780I-----_._~-

99,465.00____-------" --

Legal Reserve 0000 9780 --_..----1---------- .1l§,2QO~_

Facility Reserve 0000 9780f-------~ -------_.- 29.J165.00 __

Other Assignment 0000 9780 ~_8_5____--_._--..

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 I---- 769,4?Jl..QQ. __~769,429.o.Q.. 784,003.00

I Unassioned/Unapproprlated Amount 9790 731670.05 731,670.05 805235.96





23 76349 0000000Form 011

Descri tlon Resource CodesObjectCodes

Board ApprovedOriginal Budget Operating Budget Actuals To DateABC


D


E

% Dill(E/B)

F

LCFF SOURCES

____7_7-'304.00 . 7G304.00 19,636.00 7_7,436.00 . 132.00_

0-,-0%[

!!

0.2%

O,O%!

0.0%

0.00 0.0%

0.00 0.0%

.O.OQ j_

().ooL_I

0.00

0.00

<1.d0..5.OO

664.00

0.00

_~5.00

0.00--------

0.00 '

O.OQl

i_0.00

10.00 .

O.QO

,47,769.0_0

_5,065,050.00

~5§.00

0.00

0.00

____17I,085.00 _ __1,265.00

000

1O,QQ--+'_

48.75

__....0..00

0.00

449,176.00

0.00

0.00

--O·Q()i

___0.00

14,305.00 _0' 188.71_ 0.__14,.969.00

748,622.00

, 0,0'--'0-+- --'0"'-.0=0+ 0_.00

I .

o.OQt_ . O.O.Qj

[

0.0.0.

0.00 0.00 0.00 0.00

0.00

___0.00

_348,622.00

___14,305.00

0.00

____48,974.00.. __ 48,974.00

8047

8089

8021

8022

8029

8048

8011

8012

8019

8045

8041

8042

8043

8044

8081

8082

Other Subventions/in-Lieu Taxes

Principal Apportionment

State Aid - Current Year

Education Protection Account State Aid - Current Year

State Aid - Prior Years

Supplemental Taxes

Education Revenue Augmentation

Fund (ERAF)

County & District Taxes

Secured Roll Taxes

Tax Relief Subventions

Homeowners' Exemptions

Timber Yield Tax

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

Prior Years' Taxes

Unsecured Roll Taxes

_~'",'O...O+__-,1"..4"'%"10

0.0%0.00

____0_.0(l 0.0%

O.Q0I_ 0.0%[

-~376-=t 4.8%'

....Q.OOf--O

.O

%__ 0.00 0.0%

58l349.()0 1 1%

_~&L §3000.00 __, _

_____0.00

_._ 53,000~00

-~_ .._----~---_._-------

0.00

___0.00

____0_.00

___ -----.O-Q.O

O.~ 0.00 0_.00

_----.1490,556.00) (490,556.00) j (~94,430.00) ----.l§J.3,932.00

- ~~:t -:t--_:::: 0 - -==-,-__~-_~_::_:_5,5.111~968,O.Q~J5,519,96~~_l,.H,90:L525, 578,317.00

i

~ ",00°00

1- 0 '0' _:"'::,..:+'_--====_-_.:e.:"'::....:+-_'=.-_===_--_:"-'.::"':+-'-'=---~:::___(l,OO .0.00 0.00 , 0.00

~000 ,, 0.00 I 0.00 0.00 0.00 ! __ 0.00/01

______- 00'.'0000 0.00 0_.0_0 ,Q.QQ. 0,00 e-_0'0'loj

0.00 ......Q.QQ. Q.QQ.._ _ __O.O(lI--.o..O%

0.00 --"-0."'0"'0+-__ O.0lJ..__ .---o-()()_ __ 0.0%

_____0.00 0.00 O.OO_..Q.QQ.. __.Jl..Q'/O

_____0.00 0.00 0.00

8091

8091

8096

8097

8099

8110

8181

8182

8220

8260

8270

8280

8281

8285

8287

3010 8290

3025 8290

0000

All Other

All Other LCFF

Transfers - Current Year

LCFF Transfers

Unrestricted LCFF


Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

LCFF/Revenue Limit Transfers - Prior Years

Interagency Contracts Between LEAs

Pass-Through Revenues from Federal Sources

FEMA

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

TQI[\L, LCEE~()Uf'CES_

FEDERAL REVENUE

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

NCLB: Title i, Part D, Local Delinquent

I Program

!_NCLB:litle IL.P.'lrt[\~Teacher Quallty 4035___ _ 8290




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

23 76349 0000000Form011

0.0%

0.0%

% Dlff(E/S)

. '_ JEl _

0.00

0.00


__ (1:1._

-----+--------+------_..-0.00 i

--;3,000.0~

4201 8290

4203 8290

4610 8290

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

5510 8290

3500-3699 8290

3700-3799 8290~._--- -----

Vocational and Applied Technology Education

Safe and Drug Free Schools

All Other Federal Revenue

Other No Child left Behind

NClB: Title III, Limited English Proficient (lEP)

Student Program

NClB: Title V, Part B, Public Charter Schools

Grant Program (PCSGP)

All Other 8290 .Jl.()0 __. _o.00f--- O..OQ..

lQTAl,FEDERAlR!:VENUL ._.__ .__ .__._...__ 53,000.00 ~_ 53,000.00 507.67

OTHER STATE REVENUE

II

Board Approved \ i Projected YearObject Original Budget Operating Budget I Actuals To Date Totals

-,"D",e-"-sc",r",lp~tt",lo:'.'n,- -"R",e-"-s0:e-u,"r",c",,e~C,-,o,-,d,,,e""s_--,C,-,o,-,d",e""s--j __ JAL__.. '__ (ElL ~__(~._t- __JDL._

NClB: Title III, Immigration Education

Program

8311

8319

~----------1'----- ----i..----..----e-.--------+-_.--- -+-----

0.00 0.00 0.00 0.00

__ ....Q.OQ.t-- __. Jl.QO e- __..__O,OQ. .__ . O.Oo..~_ ~.()Q. __Q.O%

_000. j__ ___0.00.+_ O.()O I .a·OOj 0JlO I o,ooJol

0.00 __ 0.00 f----~Q.f__---- 0.00 1 o.~ __0 O~%0.00 0.00 0.00 0.00 f---- --l..

_______D.:.QQ.. ~Q.Q. 0.00 I--- _26,574,OQ. _ 1M74.0() _ New

__ ~,920.00 48,920.00 2,346.96 50,767.36 f--__1,847.3.§._~8'&

- ..--.,--.- .-- .-----.-f-------- -------.-- --.'-... --. ----

. 696.()Q.f-- 696.00f---__._549.IQ. 0.00 . 1§96Jl()) .-100.0,&

,,_. ...1!l,616.QO ~,__ 49,6.16.00 __. __2,896.6§. 77,341,~ __ n225.~~.9roj

f- --'O,...""OO"+ -"0c."'0"-j0 --'0...0""0"+ -""0."'00"+ --1 -1

8575

8576

8587 --..

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8311

8319

8311

8319

8520

8550

8560

8590

8590

Other State Apportionments

ROC/P Entitlement

Current Year 6355-6360

Prior Years 6355-6360

Special Education Master Plan

Current Year 6500

Prior Years 6500

All Other State Apportionments - Current Year All Other

All Other State Apportionments - Prior Years All Other

iChild Nutrition Programs

Mandated Costs ReimbursementsI

lottery - Unrestricted and Instructional Materials


Restricted levies - Other


Other SUbventions/In-lieu Taxes

Pass-Through Revenues from State SourcesII School Based Coordination Program 7250

After School Education and Safety (ASES) 6010

, Charter School Facility Grant 6030

Drug/AlcohollTobacco Funds 6650,6690

California Clean Energy Jobs Act 6230

Healthy Start 6240

Specialized Secondary 7370

American Indian Early Childhood Education 7210

School Community Violence

Prevention Grant 7391

Quality Education investment Act 7400

Common Core State Standards

Implementation 7405

All Other State Revenue All Other

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundl-a (Rev 05/12/2014) Page 4 Printed: 12/1/2014 9:17 AM


2014-15 First InterimGenerai Fund


23 76349 0000000Form 01i

Descrl tion Resource CodesObjectCodes



o


E

% Dlff(E/B)

F

OTHER LOCAL REVENUE

0.00 0.0%0.00

___0_.00

0.00

0.00

__0.00

0.00

0.00

0.00

0.000.00

0.00

0.00

0.00

____0.00

0.00

0.00

~~_O_,OO

________-"-O...,,OO+--~~_~ ~~~ .Q.(JO

______,<>.00

0.00

8621

8622

8615

8616

8617

8618

Other

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes

Parcel Taxes

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll

Unsecured Roll

0.0%

0.0%-----1I

O,Q%I

0.0%;

0.0%:

o,O%j

0.0%

0.0%1

0,0%

0.0%

3.2%

0.0%

0.00 I

0.00

0.0.1--0.0_0J.

I

0,00 iQOOi

0.00 ;

.Q.oo ~__

0.00

_. _----.-<J.QQ ~~O_.O%

__~~_(),OO

0.00

1.00

Io.OO_L

I

0.00 i

0,00

_...<J.00 I0.00

0.00 i------ -I

_Jl~247o.~0.00

0.00

0,00 0,00

0.00 0.00 0.00

0.00

I0,00

0.00

8629

8625

8671

8672

8675

8677

8681

8689

8631

8632

8634

8639

8650

8660

8662

Leases and Rentals

Transportation Fees From Individuals

Interagency Services

Mitigation/Developer Fees

All Other Fees and Contracts

Food Service Sales

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts

Adult Education Fees

Non-Resident Students

SalesSale of EquipmenUSupplies

Sale of PUblications

Interest


Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF

Taxes

All Other Sales

Other Local Revenue

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

Pass-Through Revenues From Local Sources

All Other Local Revenue

0.0%

____ 0.0%

____0.0%

0,0%

7.fJ o/j1.6%

--.-<J.()o.

0.00

0.00

I___Q.go. __ ~_0._00/0

93,663.41

_~~_0.0_~0+-__0=.~.0~'A,"0

O.O(J

_O.()O

____----.-<J.00

0.00

__~ 0.00

__~~O_.O()_

0.00

O.QO

0,00

----.1,(J00.00 7,260.76 11,368.41 ~~_7L368.41_184.2%

_____.--<J.QQ.___ 0.00 _~~ O_._OO

0.00 ~I__~--~~O~.---OO"-+-~---~~-O,OO

0.00 0,000,00

__0.00__

0.00

_0.00

__ 97,218,00

0.00 0.00-~-- -~~ ---_.__._--

,

1---

1---I

8791

8792

8793

8791

8792

8793

8791

8792

8793

8799

8691

8697

8699

8710 _~~_ ----'l.QQ _~~_. __O_,OO O,OO 0.00 0.00

8781-8783 f-~~~~0",.~00"+__~~~~0...,.0",0+-~~__~-"0",.0,,,0,+-~~~~-,0,-,,.0"'0~..1--~~~-",O ....,o"-o+--~-,O,-,,.o,,-,,%

6360

6360

6360

6500

6500

6500

All Other

All Other

All Other

From County Offices

From JPAs

From Districts or Charter Schools

All Other Transfers In from All Others

From County Offices

From JPAs

All Other Transfers In

Transfers Of ApportionmentsSpecial Education SELPA Transfers


From County Offices

From JPAs

ROC/P Transfers


Tuition

Other Transfers of Apportionments

I

ILIOTAL, OTHER LQCAL REVENUE_

lTOTAb' REVE:NU~





23 76349 0000000Form 011

IQIAJ,SERTIFICATED SALARIEL. . .. 1,797,119.22

CLASSIFIED SALARIES

Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries -3.6%

._1,6%

Difference % Dill(Col B & D) (E/B)

E F

_279,303.37_


D

_4~5-,-,,9,-,-7~9.~69_~ j§d99.51 .__47,654.69 __~,675.00

__1,797,119.22 -----.ll.21,763C'.19+--_--'1"',7""68,062.37 _ ~056.85

___45,979.69

I

' Board ApprovedOriginal Budget . Operating Budget Actuals To DateABC

1,4411,564.?1_1.146,5{l1.2.1 5~7J7.J..9 _L429,070,11

___ .--1b.048.Hl _12,04~ 4,843.oo ---.12,033.60

1100

1200

1300

1900

ObjectCodesResource Codes

Certificated Teachers' Salaries

Descrl tlon

__549,228,1Q. _. ~,228.40 __207,624.08 549,313.37 @4..97 0.0%

__ 169,307.90 169,307.90 _~,184.29 _.172,337.43 __(3,029.53 -1.8%

~8,043.78 . 298,043.78 112,653.96 __~,053.86 _ J.LQ10.08} _-0.3%

___ --.--1279.60 1,779.60 .__ 575.04 __.----1lZ9.60 .Jl.00 0.0%

Classified Instructional Salaries

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

2100

2200

2300

2400

2900

.__ 57,52_1.33 22.6%

._TOTAL, CLASSIFIED SALARIE:~ . .. . _

!EMPLOYEE BENEFITS

(22,230.29 _-105.9%43,230.29

______0.00 .__..__ 0.00 __ jl.()%

_ ._(6~1.82 -23.7%

lll,40J..64 31-0°1

0.00 I 00°)--- '--l' --__.2-0.. 5-...°".°0-1(Z:3,64~47 !oj

____..11,QOO.OO .__21,000.00 39,616.92

_______0.00 -.--0-00 _. 0.00

_ ..2.ll.6,387.00 _ 286,387.00 __1~4.57 __ ..1.54,210.82

_ 51 ,2.15~__~1i2..15,()Q___12,QllilA3 . _ .34,807.3§.

_.__...Jl.0~ __.Jl.00+-_ .___ Q.Q.O____ . _.Q.OO~-'_ }58,602.00. __358,602.00 I . ..191.659.92 __ 432,248.47

4200

4300

4400

4700

4100

Materials and Supplies

Noncapitalized Equipment

Food

STRS

TOTAL, BOOKS ANPSVPPLIES

:SERVICES AND OTHER OPERATING EXPENDITURES

::v:~r:~;:::f~~:n::iCeS :::: ~. --24,06:::: ----;4,06:::: -- 18,40:::: -;~,51:::: ~_ (1,45~:::} __:::;,

Dues and Memberships 5300 ---31'92."",61041)10000 12,100.00 1Q,946.78 1_2,100.00 0.00 0.0%

Insurance 5400-5450 _39,641.00 __.__39,641.00 __ 2M41JlCl. __.IJ.I)Cl __.. 0.0%

Operations and Housekeeping Services 5500 I ---21).1 ,85Q.()O _ 2.9.L85Q.QQ ._.__55~.~1 __201 ,85Q.00___ .iJ.QOr-_Jl.()%Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 33,606.24 33,606.24) 372 304.59 i 32,606.24 !_1,OOO.00t_ 3.0%,

Transfers of Direct Costs 5710 (4,00487)1 ,(4,004.87); 0.00 , 35,097.15 i (39,102.02)[ .976.40/01

;~~;:;;;~~~:Z:;~:~::d ::: :- -~"":~ - "',~ ::1:i - 11C"~i- ~"®:~t -('~~:3°:' ~::::Communications 5900 [ __§1'800'00 61,800,00 __ .--1Q,452 47 __55,35000 __ 6,45000 10::1

TOTAL, SERVICES AND OTHERi QEEBATING EXPENDITU~________________ -----.El.56,55~ ~6,550.93 283,620.39 724,742.95 (68,192.02 -10.4%

, PERS

OASDi/Medicare/Alternative

i Health and Welfare Benefits

3101-3102 .160,613.64_ _160,613.64 ~4_7,.978.54 137,722.64 12.,891.00 _..H.3%

3201-32021_. 136,339.83 ..1:36~.83 .§1,11l2.3. __140,640.36 illOQ.23} __~20/0

3301-3302 1_1,14,.9Z4.76, 114,974.76 __ 442 2_5.12.!J111,63_6.65 __.(1 ,661.8..911 __1.4°1

3401-3402 792,697~57 7~2~~9;"~71~88,I)QZ.68+7g35L29 31.6.28!-_.0.I)%I'

Unemployment Insurance 3501-3502 i 1136,51 I 1,436.51_ I _1,OO§J] L 1,416.09 20.42 ;J,4%,

Workers' Compensation 3601-3602118,9..9.9.401. 118,999.40; _ __ .42,798.13_1 117,237.70 1J61.7_0 i 1..5%1

OPEB, Allocated 3701-3702 o.ooj___o.()l)1 ___Jl.oo..=-~()Or _.o.OQ+_ 0.0.%1

! ~::~~c;::::em:~~:;i:: :::;::::: _--_-~_=_--_-~::: -.-- ---~::: _. -_-_~-_-_:::~ __--=_=_-~_-~::: ._~~:.- ::~:~l1_ TOTAL, EMPLOYEE BENEFIT§ t-__~5,06U1 1,325,061.71 __475,6~33~.7~7--+-_.~1=,3~06~,0=0~4,'c7~3+__--JJl,.IJ.56.98 _...1-1%

[BOOKS AND SUPPLIES

:

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

California Dept of EducationSACS Financiai Reporting Software - 2014.2.0File: fundi-a (Rev 05/12/2014) Page 6 Printed: 12/1/2014 9:17 AM



Unrestricted (Resources 000Q..1999)Revenues, Expenditures, and Changes in Fund Balance

23 76349 0000000Form 011

Description Resource CodesObjectCodes

Board ApprovedOriginal Budget Operating Budget Actuals To Date

(AI (BI CCI


CD)

Difference(CoIB & D)

rEI

% Dlff(E/B)'(FI

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

TQTAL,CflF'IT6L_O_LJI~Y _

OTHER OUTGO (excluding Transfers of Indirect Costs)

6100

6170

6200

6300

6400

6500

___ 0.00 __0.00 1,740.1.£.f------- 1,140.12 _ (1240.1:!l _ Newl

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500

Tuition

Tuition for Instruction Under Interdistrict

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

____ ().OO 0.0%

____ 0.00 __ 0.0%

______ 0.00 O_.()O 0.00 0.00

~--~ ~::: -----=---- ~:~ ----~:I

___O'Oo/0j___ 0.0%

0.0%

0.00 0.0%

0.00

(l.00

0.00

----.<J.()() 0.0%

0.00 0.0%

0.00

____0.00

-------~---

---~--------~.()Q

___0_.00 0.00

_____0.00 0.00

O.OO ~_

____~.()O 0.00 0.00

_____C>.OO ~ -----.Jl..OO

~()O 0.00 0.00

7110

7130

7141

7142

7143

7211

7212

7213

7221

7222

7223

6500

6500

To County Offices

To JPAs

ROC/P Transfers of Apportionments


To County Offices

To JPAs


All Other Transfers

All Other Transfers Out to All Others

6360

6360

6360

All Other

7221

7222

7223

7221-7223 0.00 0.00 ~ ~o O_.()()_-----.Cl.QYo

7281-7283 0.00 0.00 0.00 0.00 0.00 0.0%

7299 ~_l --'O":.O"'O'__+_-------O.OO (),OO 0,_00 0.0%

0.0%

-1.9%

__ 0.0%

0.0%

-'~I

0.00 _ __ 0.0%

_____0.00

0.00

______ 353.68 _ 720.00

__~.36~,OO

____2,856.04 6,855.00

Debt Service

Debt Service - Interest 7438 720.00 720.00

Other Debt Service - Principal 7439 6,135..Q0\_ __ 6,135.00

I TOJ6.L°IHER OUTG~)(cludingTran§fers of Indh-"ct Costs)_____ ___6_,8§§4 ~,855.00

IOTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 0.00 -- ().OO ----m~:r ,'cooTransfers of Indirect Costs - Interfund 7350 ....Q.Cl<l. 0.00 0.00 (),OO o.o()_

i_TOTAL, OTHER OUTGO - TR6NSFERS OF INDIBECT COSTS _ 0.00 ~ 0.00 ---.Jl.QQ ~t---O"-'.O"''X'"10

iiIgTAL, EXPE.NDITUB~ ~0,069.87 __5220,069.87 2

J007,850.17'-'--__5=,317,384.97 97,315.10





23 76349 0000000Form 011

_____0.oo 0.0%

0.00 ",17000 [ .. --'LOO i- .<>oW

-~- :::~--- ::~: ------ ~_:.::-- 0.00 __B9,170.QO ....Q.QQi j).()%

____..---JJ.Q.0 20,626.37 --.---i1Q,228&51l~98.4'10,______0.00 . 55,000.00__ ___O,~ --.9.0""i

0.00 0.00_j).00~_ _0-'-0;01

____0.00 --.J()0,137.9Q Jl.()0__ 0.0 Yo

0.00

0.00------

I

~1Z0.00J_ ~,170.00

0.00------

______0.00

_~170.00+-__=6-"9.,170.00_

8912

8914

8919

To: Child Development Fund 7611 _____10,397.72 ____1Q,397.72

To: Special Reserve Fund 7612 _____ 55,000.00 ____~.lJ0.00

To: State School Building Fund/

1-County School Facilities Fund 7613 _.0.00 0.00

To: Cafeteria Fund 7616 ___1()0,13L90 ____190,137.90

Other Authorized Interfund Transfers Out 7619 ___57~157.30 ~,157.30

From: Special Reserve Fund

From: Bond Interest and

Redemption Fund

Other Authorized Interfund Transfers In

INTERFUND TRANSFERS OUT

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

ObjectDescript"'io"-nc- ----'-'R::.es::;o'-'u...r-"ce=---=C-"o-"d-"es"--_-"C-"o:'d::.es"---+--__--"-"--__-+--__-'-""---__-+-__-'-'''---__-+-__---''''-"---__-+-__-'='L-_--t_--''--'-----+

(b) TOT£I~IERFUi'JD TRANSFERS OUT 222,692.92 __ 222,69.2.92 . 0.00 232,92,-"1.,,,57,-+__ i10,228.65

!OTHER SOURCES/USES

SOURCES

-4.6%

0.00

State Apportionments

Emergency Apportionments

Proceeds

Proceeds from Sale/Lease

Purchase of Land/Buildings

Other Sources

8931

8953

~ 1__ --- 0.00

II

I_0.00 ~

0.00----------

0.00 :

I

0.00---_.".----

i_0.00 1

0.00

0.00

____O.O~II

I0.0%

- !

0.0%

0.0'/01,

0.0%

0.0%

0.0%

0.00

0.00 I

___0.00

0.00

0.00

0.00 __----.O-Q0

0.00 '

____ 0.00_

0.00

i

_().Oot-

f ~~I------~O.=O_O 0_.00

Q.()O~_ 0.00

______.0.00 0.00 -'-0......::.00"--+__

8971 0.00 ____ 0.00 __. 0.00--------

8972 0.00 ______Q.OO 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 ___-------""--00

8965Transfers from Funds of

Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates

of ParticipationII Proceeds from Capital Leases

I Proceeds from Lease Revenue Bonds

l.L;I~:~:~~:~~c::E:o~rces _

_0.0%

.0.00+__ 0.0%1

0..00. I __0.0%

22,348.77 3.9%

_2,9%

____0.00 ....Q.Q%

------'.1g,12Q.,11) 2,9%

...Jl.00

0.00--.. _--.-

0.00---.---- .._--

0.00

--=~~--=-0.00

0.00

___0,00

571010.91

0.00--- .. ----,-------,-

___ (417,48llJ!l}

___ ...Jl.00

_ (41L48,7.99)

0.00

-O.OO_~0.00

571,010.91 '

7651

7699

--II

8980 11_--_(417,48J.99

8990 0.00--'---'---1 __ (41L487~

I

USES

Transfers of Funds from


All Other Financing Uses

Contributions from Unrestricted Revenues

1 Contributions from Restricted Revenues

1~_TOJj\L CQ.NTBIBUTIQ.f'J§. _

[TOTAL, OTHER FINANCING SOURCES/USES

I a-b+c-d+e

(d) TOTAL,JJSES

!CONTRIBUTIONS




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

23 76349 0000000Form 011


I Original Budgeti (A)

Board ApprovedOperating Budget

(8)Actuals To Date

IC) I

, Projected Year I

Totals(D) ,


IE)

I % Dlff(E/B)~ IF)·

859,617.18

I :I I

~ ~ Q.OO .~ ..~ _ . 9Qll. .Q,Q}'o

==+- 54,524.00 2_71,1I~r- _~§5.0§.f-_ .~1A'/<>

""-+__--"1oo999.o3 150,863.i)? r----31,028.08 __25.9'/0

63,615.33 437,281.47 (32004.01 -6.8%

219,138.36

8010-8099 _ .. ~~___O.O() ....Q.QQ.

8100-8299--- ~67,707.58 ___2_61,707.58

8300-8599 119,835.00 .. 119,835.00

8600-8799 469,285.48 _469,285.48

856,828.06 856,828.06

1) LCFF Sources

2) Federal Revenue


4) Other Local Revenue

5) TOTAL, REVENUES

A.REVENUES

B. EXPENDITURES






6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect

Costs)

8) Other Outgo - Transfers of Indirect Costs

~AL, EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5· B9l

6000-6999 __

(391,095.84

___0.00 I -----_ .. - 0.09

0.00 I----

0.00----_.- 'T --

1,247,923.90 461,882.25

i

(391,095.84 (242743.89 1395,018.68


8900-8929

1) Interfund Transfers

a) Transfers In

b) Transfers Out

2) Other Sources/Uses

a) Sources

b) Uses

3) Contributions

4) TOTAL, OTHER FINANCING SOURCES/USES

_______O~,O=O_+_------~O=.O~0'_t_- ----'='..i O,O~O_+_---

7600-7629 f--- __--'O"'.O""O+-._ O.OO"+-----="+------~---"'O."OO,,+-. O~O"_O+-_ _'O...O.%

8930-8979 1 ..0,=.0~0+__. 0=.0=0,+

7630-7699 r-- __~O=.O~O cOccc·O~O_+_--


Arena Union Eiementary/Point Arena Joint Union HighMendocino County



23 76349 0000000Form Oil

Board Approved Projected Year Difference % DlffObject Original Budget operatln~\Budget Actuals ;~o Date T~~~ls (Col B & D) (E/B)

Description Resource Codes Codes fAI /B IC lE) . (F)

E. NET INCREASE (DECREASE) IN FUND

BALANCE IC + 04) 26,392.15 26,392.15 1242,743.89 34589.43


I i1) Beginning Fund Baiance

I I5,29§.40 1- 13.~'/,1a) As of July 1 - Unaudited 9791 I _81 ,41~.84(_ 81,129.81 86,725.24 i

---- ---- ---- .. -- ------1i !

b) Audit Adjustments 9793 ! - - 0.00 i ---- ---0.00 __ o.OOi .._____0.00

1

..__0.0%1--

B6,Z25.24r__ -- ,--- ]c) As of July 1 - Audited (F1a + Fib) i 81,429.84 ! _.8.1,42\l..84i - - '--'-1 - - ---

d) Other Restatements 9795 e- .__ .._O.QQ. . __.._O...QQ. ._- ----0.00 I ......0.0..0..:... ....Q..O'1o------ --------

e) Adjusted Beginning Balance (F 1c + F1d) f---.__81.,429.84. f-- __8.1 ,429.81. 1-.__.. 86,725.24

2) Ending Balance, June 30 (E + F1 e) 107,821.99 107,821.99 121,314.67

Components of Ending Fund Balance

a) Nonspendable

iRevolving Cash 9711 f---.--.. 0.00 0.00 0.00

Stores 9712 ___ .__O.QQ.1-.__.__9...QQ. e-' 0.00

Prepaid Expenditures 9713 f--.-- .....Q.ClQ 1--_.__. O.0Q.. 0.00

All Others 9719 ._- 0.00 ._____ ._0.00 0.00----- ---- -----..

b) Restricted 9740 107,821.99 107,821.99 1--___121 ,311..I3L

c) Committed

Stabilization Arrangements 9750 0.00 ____. 0.00 _____ 0.00

Other Commitments 9760- - -_.. _-O.QQ_

----- - O..QQ.. .---------0.00

,d) Assigned

iOther Assignments 9780 1- ___ ......0.0_0 1--_... _..o.QQ. 1--._____O.0Q..

1e) Unassigned/Unappropriated

I Reserve for Economic Uncertainties 9789 f---. 0.00 0.00 0.00

Unassioned/Unapproprlated Amount 9790 0.00 0.00 0.00

California Dept of EducationSACS Financial Reporting Software - 2014.2.0Fiie: fundi-a (Rev 05/12/2014) Page 2 Printed: 12/1/2014 9:17 AM

Arena Union ElementarylPoint Arena Joint Union HighMendocino County


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

23 76349 0000000Form 01i


Original Budget(A)


(S)Actuals To Date

(C)


(D)


(E)

% Diff(EIB)IFl

LCFF SOURCES

Principal Apportionment

State Aid - Current Year



8011

8012

8019

f- --=O."'00-t- =O.=OO-'+ -'O'-'.,Oo-,O+- "'O....O-'-'O

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

}-- ----'O"._O=O'_+_-----O=.=OO'+------=O.=O=O+------"O"'.0=-j0

0.00 0.000.00

0.00 0.00 0.00

0.00

-"O-'-'.O...0-t- . "'O....O=O+_ o.,~

0.00 0.00 0.00

0.00

0.00

0.00

_____-'0'-".00-'0_/- _

0.00

}-- (),O~I---_ -----.MQ. 0.0_0._+-_____ ...Q.QQ..

f--- --=O.=OOc .O~.=OO,+_-- _~O=.O=O,+_------O~.()~

0.00 0.00

8045

8021

8022

8029

8041

8042

8043

8044


Supplemental Taxes


Fund (ERAF)

Prior Years' Taxes



Timber Yield Tax

Other Subventionslln-Lieu Taxes

County & District Taxes

Secured Roll Taxes


(SB 617169911992) 8047 0.00 0.00 _______'"0....0""0 I ---"'O,.O()

Penalties and Interest from

Delinquent Taxes 8048 0.00 0.00 0.00 0.00

__----"0-'-'.0...0 ._0,....0...0+- _

Miscellaneous Funds (EC 41604)

Royalties and Bonuses

Other In-Lieu Taxes

less: Non-LCFF

(50%) Adjustment

8081

8082

8089

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00


FEMA

Flood Control Funds


_lQIAL,LCfE SOURCES _

IFEDERAL REVENUE

i

0.0%

_______..0.. 0-"'0_ 1 -"0....0"'%"'j0

_ _ __----'O"'.O....O,_+__

0.00 0.00 0.00 0.00

____0"'.._.00, 1____ 0.00 0.00 0.00

~-- ..-=O....OO"-+-- ---'O"'.O....,O_I ~Q.~·O=O+_-----"O=.O,~O'_+_----_- -If------I

______--'O"'.O"-'O,_+_- .. O'()O_I -"O,O,O.'-+- O.~,O.=O'-+- -O.OQ___ 0.0%

1----- -"0....0"'0+-___ ___-"0....0=0+ 0.00 0".,0"-'0

______0,0:0_+ ----'0=.0"'0-+- ~O=.O=O~+--------_---- O....O=O,--

f-------+--- ---------+-------f---.----+- -----1------1! I

i I I

l__ 0.00 0.00 0,0.0 0.00 0.00 O~

--- O.OO~ ---"'0....0"'0+-___ 0.00 ~ _

j _--=-- 0.00 ~.~_. 0.00 __ 0.00 __~ _ 0,00 _ ,Q,QQ._ 0.0%

~ O.QO 0,0.0. 1--- __Q.QO_ _ 0_.0.0. __ ..0.00 ..Q.()_o/0i

b-- -O.OO-~- - 0.00 f-- - 0,00 I -- 0,0°

1

-- 0,," - 0,0%1

...Q.Q<l.f- O.go ' 0.00 _().QQ. __ .Jl~Qo._ _0.0%

_ - 91,078.0.o.~1,07.8.00 22,770.00 _ 91,078.()Q_ _ Jl.00_ _ 0.0%

1 3".,200,00 3,200.00 800.00 ...3....,2...0=0.,"'00 O..OO~_+-_--'O"'.O"_!.%

0.00 0.00 0.00 0.00 0.00

8091

8091

8096

8097

8099

8110

8181

8182

8220

8260

8270

8280

8281

8285

8287

0000

All Other

All Other lCFFTransfers - Current Year

lCFF Transfers

Unrestricted LCFF


Maintenance and Operations






lCFFIRevenue Limit Transfers - Prior Years

Interagency Contracts Between lEAs


I

:::: _ =--23,~0~~:t-

NClB: Title I, Part A, Basic Grantslow-Income and Neglected

j NClB: Titie I, Part D, local Delinquent

Program!

NCLB~JJiI~_Part I\LIeacher guaILtL _

3010

3025

4035----_.-

8290 }--__-"9~7.L'7._~7_3,~,I§..~ 97,773.76 25,001.00 101,201.81 3,428.05 --~

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-a (Rev 05/1212014) Page 3 Printed: 12/112014 9:17 AM




23 76349 0000000Form 011

Descrl tlon Resource CodesObjectCodes

i Board Approved i

Original Budget Operating Budget' Actuals To DateABC


o


E

%Dlff(E/B)

F

NClB: Title III, Immigration EducationProgram 4201 8290 0.00

---'--"--- ~---~.oo 0.0%

6355-6360 8311

6355-6360 8319

6500 8311

6500 8319

All Other 8311

All Other 8319

8520

8550

8560

8575

8576

8587

7250 8590

6010 8590

6030 8590

6650,6690 8590

6230 8590

6240 8590

7370 8590

7210 8590

_°.00/00.00

~._ ....Q.OO ._.0.0%

0.00 0.00 _0.0%

0.00

o.OOJ

0.001

owl_0.00+

0.00

._.~_O.QQ 0.00 0.0%

-~'::I=--~-:±--~~----"',4n,,, __ -"'''.'~ _ "'I

I~-~::: --~~~:I-=-~::~

. I0.00 i 0.0%,-- ,. '-1

0.0()~ 00%)

o.OOj, "O.Q%j

__o.o()J_ (J.o°ioJ

,o..oof_o·(J%1

__..Jl..00 0.00 ..Jl,0%'

0.00-._---

0.00

0.00 .<l.00 __ ~.OO _Jl.()%

_.....h421.03 13,485.08 _-..-1650.08 _13.9%

___0.00

0.00

0.00

~~_o,()Q. ----"-0"'.0=-0+--~_

0.00~~-~--

~~_0.()<J..

'__0.00. __, ~ _0,00, .__ ~ ...<l.00

~_. 22,556.82 _, _ 22,556.82 __~,_O.OO .

..1§.7,707.58 ~_:@,707,58 ~_54,524.00

_~,_~,197.~_~ .29,197.00 ..Q.()° __29,625.00 ~~.428.00 . ...J.5%

____ ..Q.OO .Q.QO , 0.00

~ o.oo

_.__0_.00

___1~1=8=-35~.0=0'-T-~_~11,835.00

_-----'0...,.0"'0-+ _~~~~O=.=-OO"+- ----.<J.QQ.t--~~---..<J,00 O.OO.---<J.O%

_____ 0.00

.,__ ~O.OO

I0.00t- O,()O_O.OOi

O,O() i-- _o.O()jO'OO~.<l.00_1 __ Q.OO+ O.()O !

1-.- .-,-- .=-_~:~~_~_~~~~-r-=---_-_~:::

8290

8290

8290

8290

8290

8290

4203

4610

3011-3020,30263205, 4036-4126,

5510

3500-3699

3700-3799

All Other

Prior Years

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years


Mandated Costs Reimbursements


Current Year

lottery - Unrestricted and Instructionai Materil

Tax Relief SubventionsRestricted levies - Other

Other Subventions/In-Lieu Taxes

Prior Years


Pass-Through Revenues from State Sources

Vocational and Applied Technology Education



Other No Child left Behind


ROC/P EntitlementCurrent Year

NClB: Title III, Limited English Proficient (lEP:

Student Program

NClB: Title V, Part B, Public Charter Schoois

Grant Program (PCSGP)

IOTA1, FEDERAlBEVENUE

'OTHER STATE REVENUE





23 76349 0000000Form 011

Descri tlon Resource CodesObjectCodes



o

Difference(CoIB & D)

E

% Dlff(E/B)

F

OTHER LOCAL REVENUE

__.. 0.00.__..__.0.00. __. 0.00 .._0_.0_0 . o.00

__. 0.00 __. __. 0.00 __.__ ...Q.QO. 0.00 __ 0.0%

0.0%

0.0%

__ O~

_0.00/01!

0.0%,:1

0..9%

1

Q,O'!o!

___0.00

o.,Qoj0.00 !. -1Q.OQ;

J).oo 1_

0.00

0.00

:::~ 1-----j

OQQl

0.00

___O.OO+- __ .__

_0.00

0.00----I

0~00_1

!_o.o~_

._...Q.OO_

_0.00

0.00 i

~;ol-=,

0.00

._0.00

_0.00

0.00

0.001_

ojlJl!1

.. 0QO_l

___0.00 i

. ..Cl.OO

8621

8622

8625

8615

8616

8617

8618

8629

Prior Years' Taxes

Other

Suppiemental Taxes

Non-Ad Valorem TaxesParcel Taxes

Other Local Revenue



Secured Roll

Unsecured Roll


Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF

Taxes

Food Service Sales

Interest

0.0%

0.0%

O.()%

0.00 O~O%

0.00 __0.0%

__..Jl.()~o

_0.00

0.00

0.00

0.00

0.00

0.00

--- ~~: '~::~10.00._ 0.0

01._-- .... -J

0.00 0.<l%.j

__ (2,600,00 .' -9~01

-=-:]0.0%1

1,1 Q5,OO/'_11..8._0/0

OPQ_, _O~O%I

_jJ.()0 j __().OOIo.I

0.00 __ ---..Jl.QOQ~__381,155.47 _ (30,509,01-7..4.llil

-'0"".0...,0'-+-- ..---Cl-()() __o_.Q%j

0.00

0.00

0.00

0.00

0.00

0.00

-:::: =-=- ~~~0:1 ---=-~.::.__..Jl..O<L __0,00 OeOO

.0.00 _.Q.OO _ _De00

~:~~ ::1- :::::-:_:;,63,615.331 437,28147 I (32,004.01)1:6,8%1

219,138.36.L_Jl59,611J8] 2,7~J2.I_..Q.3%;

.,.__. 0.00 .__ ..Jl.()Q _

0.00 0.00

_. __ ..Jl.()o __.

..__ .....Jl.()O

0.00

0.00----

0.00

__ .--Jl.Qo

______().OO

____O~OO 0.00 0.00 0.00 0.0%-_._-

___ 0.00 -- 0.00 0.00 _____0,00 ...Jl.OOjo

____ .__0.00 .__OJlO 0.00 .__ --.Cl-QCl.. __ .Q.O%

0.00

0.00

__O~.O=O,+ ~-'-O+- _

__.0.00 . __.. _. __o.00

. 0.00 .__.... 0.00

__.__O.QO

.. . __..Cl.oo _. ...Jl.()0

._..Jl.oL _ _......Q.Q0

! j. o~()o I 0.00

0 00 : - ().Q~-~=--

(l,00 1 0.00 j469,28548i 469,285.48:

Jl.56,82.8.06! 85.§,828"Q6..1

__0,00

____. 0.00

__..__0"".0...,0,-+- 0.00

..__.__0.00

__. 0.00.

________0.00

_____ ..---Cl-0.O

f-- 0.00 0.00 _. 0.00 0.00

[- 28'22~~~---~~2~~:~r... ~ ::~~ --_=_-_·~-25-.,;2~:::l----~Q.~-- _.....Q. OO ...Jl.()0 0.00

~.. :~J _:; . :::-._-.:.-..-'-'~..~~:;9,400.00_ .__9,,400.00_ __:3,199.88 .. 10,502.00

__ ~O,ooo.Qo

8671

8672

8675

8677

8681

8689

8631

8632

8634

8639

8650

8660

8662

8791

8792

8793

8791

8792

8793

8791

8792

8793

8799

8691

8697

8699

8710

8781-8783

6500

6500

6500

6360

6360

6360

All Other

All Other

All Other





Other Local Revenue

Leases and Rentals

Plus: Mise Funds Non-LCFF (50%) Adjustm(



Tuition

SalesSale of EquipmenUSupplies

Sale of Publications


Fees and Contracts




Transfers Of Apportionments

Special Education SELPA Transfers


From County Offices

From JPAs

ROC/P Transfers

From Districts or Charter Schoois

All Other Sales

From County Offices

From JPAs



From County Offices

From JPAs

, All Other Transfers In from All Others

lJOTAL,_OTJ:,ERLQCALBESENU~

IlOTALREVENlJE:§__





23 76349 0000000Form 01i


Original Budget(A)


IS)Actuals To Date

IC)


(D)


IE)

% Dlff(E/B). iF)

CERTIFICATED SALARIES

0,8Yo.165.09----_ .. ----

..Jb129,78) __-_18,0%

. ..J1.,§4~ .....:11,6%

138.76 .~%

000 I 0,00/°1

--@,63;'9--=16 30/~

__o,oJ 0.0%1

__.__0,00

_____13,964,78.

398,08 i17.86 . -10,5,,!0

~,431.86 ~,!j84,33) :8,7%

..__ 0,00 __ __ 0,00 __ o.~

_____ 0~QQ.j. 0 00 ...Jl.CIo;,~o

0,00 I 0,00 00%--- -- -r -. ..~8,2,@,981-- __7,208,63j_2·Q'toI

__38,509,98 .~,509,98 .__1_1,116,55 _~935,08 (1,425,10) -3,7%

30,867,67 30,867,67 10,474,79 32,518,40 1,650,73 _=~,.3%

..__~.28,694,2,-,1+-__-,2.."28,694,21,+- 8,,,7,070,0.1-,-+-__.......2'-'.1"'6,"'2...17...,7..,6O"1--__.....1b.476,45 __5,5%

1--__----'3.,.6"'0".-,2"'2+.. 3_60,22 132,02

.__29,847,53 .__29,847,53 __1°,935,08

5200

3701-3702 ..__....Jl.CI(j __...Jl.CIO+- ..--Jl.()()

3751·3752 .._._ 0,00 .._ ..__ 0,00) .-. 0,00

3901-3902 I o.ooi o()()j 0.00

-I "~'''''Li . -""""t "'-'00.00.

III ~4100 ._ 11,835,QO 11,835.09.. ._.14,049,281-

~~~ r --:;~~-:":~~; .•. ::;:;~~~ ;~~+.=- 2;;~,I8 r~-- 22,m 78r---.----J-~~,6~r-...2-5,913.95

"00 I 0,00 0,001_ 000_[ 0,00 I__20,766,22 20,766,2,2 _..__ 9,278,79 ' _~,6.QL~

3201-3202

3301-3302

3401-3402

3501-3502

3601-3602


STRS

PERS

1100 1_315,3!j~ .__..... 315,352.55 __. .J13_,273.95 _ ...~1,743~00-+----.i26,390.1~ _=8·10;0

~::: ~ __59'84~::t= _59,8~:~2B,;2~:~~ 83'81:'~-~~~3'9~~:~t_-~':~11900 1--. __16,269,34 '-- __16,26934 _.__4,773.32 16,269.:34- -- __O.O.Q. -°'°1°0

TOTAL, CEBIIFICAIED SAL~RiES__ .__.. . __ 1--. 391A6~__ 391,463,29 __ 156,3.I1J1. 441,830,76 __ ~367 47)c------::12.9%

2100 ~ ~3,868,46 _ _.3..0.3,868.. ,46 _.~.99,616,.18 _ .--n8,600,5~ ---.ill,732,(j!hI--_:!8%

2200 1 2§2l6c~ _ 25,27.6,§L Jl2!l5.~ ._ 25,27~,§L O.QQ._ o,~

2300 ~_ 0,00 1__ 0.00 1------_Jl.()Q __ 0.00 __ 0,00+- 0,-00/°1

2400 0,00 I 0'.001 0,00 ! o.OQ-! o.()O! 0,0%1

2900 o,o~l 0.00 j o·~~-l- 0.00 0.QQ4 o,~;;,:_329,145,1.3

1- ~29,145,13J08,0Q2,10 1~43'8n19; (14,732,06») -4.5%

j

I I3101-3102 ..__ 37,189.00 .__. 37,189,00 .__. 13,032.15 .__ 36,758,80 1.30.20 ...__1,2%'

Subagreements for Services

Travel and Conferences

Certificated Teachers' Salaries







Other Certificated Salaries

Classified instructional Salaries

CLASSIFIED SALARIES

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits

TOTAL, EMPLOY.E=iO BEI'JJOFITS

'BOOKS AND SUPPLIES

I OASDIIMedlcare/Alternative

Health and Welfare Benefits

I Books and Other Reference Materials

I Materials and Supplies

j Noncapltalized Equipment

I Food

, TOTAL, BOOKS AND SUPPLIES

r~~RVICE~ AN~-OTHE~ OPER;TING EXPE~DITURE~--'--"

TOTAL, CLAS§.IFIE[) SALAF<IES

EMPLOYEE BENEFITS

__.. __0,00 __ . __0,00 ~OO ...Q.()O ()..Q()_ . __{),O%

__.. 0,00 __ 0,00 0,00 .__.__0,00 . __.__0,00 0,0%

____.__ .. 0,00 .. 0.00 __.---Li'72,85 .__. 5,800,00

0,00 . .... 0,00 __.. 0,00 . 0,00 _. __. ....Q.QO 0,0%

976,4%.__. 0,00 __ (35,097.15 ~,102.0;'

.__ , 0.00 __. 0.00 .--Jl.CIQ t-- O."-,O"-olc"'j0

.__4,004,87

__ ...Jl.Q.0

__4,004,8I

0,00------._-.

5300

5400-5450

5500

5600

5710

5750

Insurance

Dues and Memberships

Transfers of Direct Costs - Interfund

I Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Professional/Consulting Services and

Operating Expenditures

Communications

5800

5900

__1_14,799,00

-_. ..Q.()()

_....__139,570..09

____114,799,00 29,067,28

. ....Q.(){) (525,10

..._139,570.~ .__45,293,82,

92'0.00.'00 _.---22,799,.0...0....t-19....9%____. 1,450.00~1L450,00)__New

....Jli,,753.98.__54,816, 11 ~9.3'10

California Dept of EducationSACS Financiai Reporting Software· 2014.2,0File: fundi-a (Rev 05/1212014) Page 6 Printed: 12/1/2014 9:17 AM

i\rena Union Elementary/Point Arena Joint Union HighMendocino County



23 76349 0000000Form 011


Original Budget(A)

Board ApprovedOperating Budget Actuals To Date

(8) (C)


(D)


(E)

% Dlff(E/B). (F)'

CAPITAL OUTLAY

0.0'}'0.0.00

.Q.oo O.O%1

0.00 i O.O%!

.. O.~.~! .Q.~~I

! I

.0.00L__ Q,O%1

0.00 10.00/0

0.00 0.0%---_.--

0.00

0.00 '

.. _0.00'_

0.00

. __~o..0.00

-------

0.00 l!

0.00

..--.Jl.OQ. .. .__----.Jl.Q()

. Q.QQ ..0.00

. _.---.9.00+

OQO!

0.00]

---6100

6170

6200

6300

6400

6500

0.00 ! 0.00 0.00~.

._J),QQ.! O.OO.Jl~QQ ._.

0.00 0.00 0.00

___________ I Q.O"'O'-+- Q....O"'O+-- . _...O~.O...O+- _

land

land Improvements

Buildings and Improvements of Buildings



Equipment


TOTAL, CAPiTAL OUThA...Y'---- _

OTHER OUTGO (excillding Transfers of Indirect Costs)

0.00 .0,0%

0.00 0.0'ic>

0.00 0.0%

0,00 0.00;0

0.00 __ .0.0%

0.00 0.0%

0.00

____ Q.O__O+ ~,.,

0.00

.D.QQ.

0.00

___'----O"".O.Q.

___",0.",,0:0 0.,00

_ .. 0.00 0.00

___-'O....O....O,+__ 0.00 _. _

0.00

0.0.0

0.00

_.__...Q,QO .. 0.00 ... 0..00..

0.00 I 0.00 0.0%.-'---r --I... 0,00 l Q.OO , __0_.0_%

0.00

.0,00'f .. 0.00

0.00 0.00

0.00------------

1--- .0.0"'0'-+-____ Q.,~OO,,-+ .

__",0.",00,,+ 0.00

1-

___",O.",OQ_

1 ... 0.0"'0+--__

7110

7130

7141

7142

7143

7211

7212

7213

To County Offices

To JPAs

Tuition







Payments to JPAs



TOTAL, OTHER OUTC30Jexcluding Transfers of Indirect Costl;2 .

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Special Education SElPA Transfers of Apportionments

To Districts or Charter Schoois 6500

7221 000 ' 000 !7222 0.00 i .0.00 !7223 0.00 i 0.00 I.. -j- -----r- ---

7221-7223 f--. 0.00 .... __. ....Q.QQ.. ----

7281-7283 0.00 0.00

7299 f-----. 0.00 0.00

0.00 _.0.00 .Jl.00 0.0'10

.Q..DQ.-'- 0.00 0.00 0.0%---------

i000. 0.00 ; 0.00 0.0°/0:

,

0.00 i 0.00 I 0.00 0,0%:

0.00 ! 0.00 ! 0.00 0.0%,.I

0.00 0.00 : 0.00

-~~~~I'--",--' --

0.00 0.00.--- --

0.00

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 O,Q%

0.00

0.00

0.000.00

O.OO~

O.OO!

. -"0"'.0=° 1 0"'.",00, 1-----·"'-

0.00 0.00

0.00 0.00

7221

7222

7223

7438

7439

6360

6360

6360

Ali Other

6500

6500

To County Offices

To JPAs

To County Offices

To JPAs

Other Debt Service - Principal

ROC/P Transfers of ApportionmentsTo Districts or Charter Schoois


Ali Other Transfers

Ali Other Transfers Out to Ali Others

Debt Service

Debt Service - Interest

Transfers of indirect Costs 0.00 0.00! i

-~:t~ :~ ::1,254,635.861 (6,711~-O.~

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi·a (Rev 05/12/2014) Page 7 Printed: 12/1/2014 9:17 AM




23 76349 0000000Form 011

Descrl lion

INTERFUND TRANSFERS


Resource CodesObjectCodes

___ ~OO ..--Jl.90 ..Q.Q"-O+-- O,OO____ 0,00 __0,0%

From: Special Reserve Fund


Redemption Fund

Other Authorized Interfund Transfers in

8912

8914

8919

0,00--------

_____0,00. Q:'-',O"'O'-+-- .Q,OO ~O

0,00 _~,o%

1a) TQlllh_lliTERFUND TRANSFER~J.I'l...... -"O"'.O-,,-O+_


_____0...,"'-0"-0+-- 0.00 0..".0..0+ _'0".0..0'-+-_0.0%

....Q.OO __ .__ 0.00 _ _ 0.00

_O..QQ. ...JJ.()O

.....Q,O'/o.

0.0%

__ Q.OOj

--..Q.Q%

0.00 _0.0°/,-

0,00----------_ 0.00

_____ .Q.QCl______ 0.00

_____0.00 --.Jl.00

____ 0,00

__0,00

~OO

__________ 0,00

___(),OO

0.00

_____ .....Q.()O

0,00

7613

7616

7619

7611

7612

To: Child Development Fund

To: Special Reserve Fund


County School Facilities Fund

To: Cafeteria Fund

Other Authorized Interfund Transfers Out

._(b) IOTAL.JNTEOBFUNJl TB.6"lSF£BS OUT ___

!OTHER SOURCES/USES

SOURCES

8931 0.00 0.00 0.00 0.00

8953 0.00 ______ ~OO ____ ....Q.Q0 ____0.00 0,00 .....Q,O%------ ------

8965 . ______0.00 _______0.00 _______0_.00 0,00 0.00 ___0.0%------._-

.--il_'O:~_X_O.Q.Q%

0.0%

___JJ.Q%

0.0%____0.00

0.00-_..------

____0,00 Q.OO_____0.00 0,00 ...Q..OO

______ .Jl..00 ..Q.()O 0.00 ~OO

L==~::~'=-= ~::-=-=- ::~:-==-~:::----------------::-~:_..Q..00 0,00 ___O..QQ. .--Jl.00

8971

8972

8973

8979All Other Financing Sources

Transfers from Funds of



Proceeds from Certificates

of Participation

Proceeds from Capital Leases

Proceeds from Lease Revenue Bonds



Other Sources



Proceeds

i {c) TQ!6L,-§.OUB~E:S

USES

0,00 0.0%-----...~----------

429608,11

_____0,00

0.00

______ 0.00

417487.99

_____0,00 O.()O

____ ...Q.Q0 0,00 O..QQ. .....Q.()Q 0.00 __0,0%

___ 0.001______o~ooL ____....Q.OO .___ 0.00 _ _ .Jl.0Q...Q.0'to

•",,,'" i ~- "~',,,,",I ~ ',,,,, '","".11 '"n'·"L ,.,~__ 0,00 r 0.00 0,0.0 0,00 0,00 I _. 0.0'101

. __11L.487.Jl91_ .'...117jB7.9~J'_ _0,00 429.,,60H1 _1.2,1g().12-1._.£.90/oi

417 487.991

8980

8990

7651

7699

Transfers of Funds from


All Other Financing Uses

Contributions from Unrestricted Revenues

i Contributions from Restricted Revenues

1·1e)TOTA~O"ITBI_BUTIQNS. . _

IITOTAL, OTHER FINANCING SOURCES/USES

a-b+c-d+e

{cJlTOT6L,USES _

ICONTRIBUTIONS

California Dept of EducationSACS Financiai Reporting Software - 2014,2.0Fiie: fundi-a (Rev 05/12/2014) Page 8 Printed: 12/1/2014 9:17 AM



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

23 76349 0000000Form 011

Descrl lion Resource CodesObjectCodes



D


E

% Dlff(E/B)

F

A.REVENUES

__214,9D3.51,- 5,578,3JZ.0058~31.9~Q() _1_.1_%_0I__.55,031.67) 324,472.63 t- 3,7650Ji+-__1.2%li

_.10:3...8.9.5.691 m.2.Q4.44 !_58J53.44 ..14.70/0.

73,671.28L542.11.8.Ri_(24,414.96 :.1~

447,502.16 i 6,673112.59

16.9&1.00 iI

566,533.48 !--------r-----6,576,660.06 i

8010-8099 i 5,519,968.QO-+-_ (),519,968.00_

8100-8299 ~ 320,707,58 f ~2.0,707.58

8300-8599 l. __._169~4()1.00 iI I

8600-8799 i 5_66,533.'l!L~__

i 6,576,660.06 !

1) LCFF Sources

2) Federal Revenue


4) Other Local Revenue

5)TOTAL,REVENUES

B. EXPENDITURES!

101,091.76

2,209,893,13 121,310.62 -1.00/0

1410,874.53 (5,848.39) -0.4%

1.664,264.71 26,265.61 __ .1mo

458,162.42 (77,283,64 -20.3%

809,496.93 113,375.91 _:.1-Z'Io.1.2.,4Z4.11 112,474.1j) New

i

6,855.00 0.00 -~---------

0.00 0.00 0.0%

6 572,020.832,469,732.42

12,022 230.26108666,29

6,467 993.77

2,188.,582.51 778,137.30

1 405,026.14 527844.85 -

1,690,530.32 608,394.37

--- 380,878.78 211,111.54

796,121.Q.2 328,914.21 -.. -

-~- -- .. -0.00

-----12474.11

II 108,666.29

2000-2999 f-_...1L',4..05"',=0,2'-6,,-'-'..1.4+_----'-'--'-"=,

3000-3999 1,690,530.3'-2'-t-_----'~~~= t---=~~-'--t----

4000-4999 380,878.78

1000-1999 f---- _.:1,.1,_=8..8"'5...82.,....51'-+ .....

5000-5999 f---_79_6~1_2.,.1....0...2+-__-'="-'"'

6000-6999 I 0.00

7100-7299 i7400-7499 __ 6,855.00._ .6Jl_5().QQ..__ .2,8()6.().4_t--__----'=~~

7300-7399 f------- _Q.OD_!. ----"O.OO _ 0.00

6 467,993.77






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 - B9)

232,92..157 t---_J1(),228,6_5,. -4.6%

0.00 1----_ O.O()_I __--'O~.OoA'_'_jo

0,00 __0......00"-+_----'0 0'-'%-"01

8930-8979~--

0.0%

0.0%0.00

0.00~---_.-

0.00

1163,751.57

I

69,17000 I 69,17000

1

__ 0.00

222692.921222,692.92 _ _~_--'O....O...O_+_.

I0.00 0.......00"-+-____ _ --'0 00+- _

f- ----'O OO"-f.. ---"'O.=OO f-- OOO"-+_

______----'0".00+____ 0.00 0.00

1153 522.92 1153522.92 0.00

8900-8929 f---

7600-7629

7630-7699

8980-8999


a) Transfers In

b) Transfers Out

2) Other Sources/Uses

a) Sources

b) Uses

3) Contributions

4) TOTAL, OTHER FINANCING SOURCES/USES

D. OTHER FINANCING SOVRCES/USES



20 14·15 First InterimGeneral Fund

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

23 76349 0000000Form 011

I

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

Description Resource Codes Codes (AI rBI (CI (Dl rEI rFl

E. NET INCREASE (DECREASE) IN FUNDBALANCE (C + D4l (44,856.63 144,856.63 (2,022230.26 (62659.81


1) Beginning Fund Balancea) As of July 1 • Unaudited 9791 - 1,931,392.67 1,9~1,~ 2,146,83U~ 215,444.62

...~

b) Audit Adjustments 9793 i---- .. 0.00 0.0.0_ 0.00 0.00 0.0%

c) As of Juiy 1· Audited (F1a + F1b) I 1.&31i39?,67 1,931,392.67 __?i146 837.29

d) Other Restatements 9795 0.00 0.00 ...Q.()O 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) I . 1,93.1.3..92• 67 -_. 1,93L3.9?.&L 2,146,837.29

2) Ending Balance, June 30 (E + F1e) r- . .1.,886,536.04. .... __._1 ,886,536.04 -------.Z..Q.84,17].48.

Components of Ending Fund Baiance

Ia) NonspendabieRevolving Cash 9711

---- . :3,150,001 _____...:>..150..00 t--- _3,150.00I

Stores 9712 0.00 I 0.00-

0.00- ------------1--- - ---------- ._---_.._-----

Prepaid Expenditures 9713~--_.

0.00'----- .....~QQ. 0.00

---------

All Others 9719 _ .•. . __0.00 0.00f---- _O"QCL

b) Restricted 9740 107,821.99 107,821.99 121,314.67

c) Committed

Stabilization Arrangements 9750---- .---0.00 0.00 _().()O

Other Commitments 9760 0.00 -~ 0.00d) Assigned

Other Assignments 9780-- -- .. Xi'4,465.00 274,465.Q.o.. t--__:370A~

Legal Reserve 0000 9780 175,000.00----

Facility Reserve 0000 9780 99,465.00 ._--- -.----

Legal Reserve 0000 9780 . __ . 175,000.00--"-- f---...- .... __.-

Facility Reserve 0000 9780 99,465.00--_._--

Legal Reserve 0000 9780 175,000.00

Facility Reserve 0000 9780 .._-~ 9_9,iJ.§_5.00

Other Assignment 0000 9780----"'

95, 50B. B5 ..


Reserve for Economic Uncertainties 9789 769,429.00 f-.- _. I8.9~'@.ClQ.. 784,003.00---._-

Unassianed/Unaoorooriated Amount 9790 731,670.05 731 670.05 805,235.96

California Dept of EducationSACS Financial Reporting Software· 2014.2.0File: fundi-a (Rev 05/12/2(14) Page 2 Printed: 12/1/2014 9:17 AM




23 76349 0000000Form011

748,622.00·--1

77,4}§.00_~

0.00 I

449, 1}6.OD-1

. 19,63~00 I0.00

748,62~.00 :

I1.304oQ()!

_.Jl.00_

0.00 __ .__0.00

748,622.00 i

i__ n~04.0()f

0.00 '_.--.__._-

_0.00+_ _Q.O Y~I

. 132.0Q I Oc2%i0.00 ' ..0·0%[

f----__4.8,974..00 __-"48,,,,9...74.00 __~305.76_ _-,4,,-7t'.,7,,-69-...0~0,+ (hg()5Jl()l __:2.5%1

1-__-'1..'J4,305.00+__-'1'-'4.,305.0:.0+- ~1'_'8'_=8_'_'.7-'1+-__----'-14-'-'"'-96...9~.00'-j 664.00 ---.!.6%

____ 48.75 t- -'O"-.OO'+ O,OO __0.0%

8011

8012

8019

8021

8022

8029

State Aid Current Year


Other SUbventions/In-lieu Taxes


Tax Relief SUbventionsHomeowners' Exemptions

Timber Yield Tax

I

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

Description Resource Codes Codes (A) (8) (Cl (D) lEI ·IFI·

LCFF SOURCES IPrincipal Apportionment

i I

- I °

__ 175,820.00 J1M.20.00 -.--L447.83 __.. 177,Q85.00 __.__1,265.00

___ ......Q.OO _. __D.OO ~.84.72 2,555.00 .2,555.QQ.

4,986,736.00,,+ 33,545.75 _....J5,965,050.00 __ ~14.00 1.6%

Newl

_Q.O%.

...Q.00/o]

1.4%11

_Jl.OO 0.0%

(l.00 __0.0%

_0'01

81,72500 I

___ 0.00 O.Q%

_Jl.oQ

0.00

__ 0.00)

6,133,486.00 i--- ---- - --- i

0.00 ..Jl.OD ...9.00

0.00 ..Jl.ool JI,OO_

0.0°1

__0,,,-00,,+ .__0.00 ().QQ. __O.O%

0.00

0.00

0.00

0.00 I_.._.... -\--

!509,333521

!

. 0.00. 0.00 _ ..__.JlOQ{)

0.00

0.00

0.00

0.00

0.00

I

0.00 I---.1-,

6,0512 61.00)

0.00---_._-

Jl.OOI _

__0.00_1

0.00

_(41,237.00 __(41,23'7.00

1__... __ Jl.()O_.

r----- _0.0~_

I iL- 0.00 .

r6,051,761.00~

8045

8089

8091

8041

8042

8043

8044

8081

8082

8048

8047

0000

LCFF Transfers

Unrestricted LCFF


SUbtotaILL_CFF~ource~ _



(SB 617/699/1992)

County & District TaxesSecured Roll Taxes

Prior Years' Taxes

Supplemental Taxes


Fund (ERAF)

Penaities and Interest from

Delinquent Taxes

I Miscellaneous Funds (EC 41604)

Royalties and Bonuses

Other In-Lieu Taxes

Less: Non-LCFF

(50%) Adjustment

_____0.00 __.__0.00 0.0%

513,932.00 (23,376.00) 4.8%

0.00 0.00 0.0%

0.00 0,00 0.0%0.00

0.000.00

.__..__0.00

(490,556.00 (490,55.§.()()l__(294,430.00)

0.00 0.00 0.00----.

_53,000.00 _ 53,00().00 _5Q7.67.53,00()cOO 0.00 0.0%,

~1,0I8..o0...Jl1,078.oD ._2221(j.00 __91 ,07!l.00 _0.00 (l;;ol__3,200·Q()_i _~2Q()..Q.0_. __ BOO,001_·· ._3,2QQ.0.·00.oo ['__ 0.00 0.0'10'1

__ O.()O i._ __ 0c()Q ._._.. _ 0.00_..__ 0.00 0.0°/01

" :: :::::f-_ ::_-=~~;3:~ - 0.00 ~-= -- Q.ClQ. __o~_ 0.00 . .Q.Q0. _ .. __ ..Jl.()0 __..__. 0.00 0.00 __D._:]

--- :::: - =_:::~j=-= :::: :::: - - ~::_: ---=:::~

'E.:l73.76 ..__... _.9L773...~6L. _._....25,00.1.00 !...JQ1..;'01.81 ...3.L428.05) __3 5~_. Jl.OO .. 0,00 __.._ .. 0.00. 0.00 __0.00 I 0.0%1

---..23,902.00 ._..23,902.00 .__. ~3.00 .23,811.00 J!l1 oL -0_4.'10,

_____0.00

8091

8096

8097

8099

8110

8181 1--8182 I

I

8220 Ir

8260

8270 C-8280

8281

8285

8287

8290

8290

3025

3010

All Other

4035 8290------,--"._-- ---..

All Other LCFFTransfers - Current Year

NCLB: Tltie I, Part A, Basic GrantsLow-Income and Neglected

NCLB: Titie i, Part D, Locai Delinquent

Program

FEMA

Flood Control Funds


Interagency Contracts Between LEAs


I



[..T~~::,R:~::U:~~:~::nsfe:- priOrYears . __...__

[FEDERAL REVENUE

I Maintenance and Operations





California Dept of EducationSACS Flnanclai Reporting Software - 2014.2.0File: fundi-a (Rev 05/12/2014) Page 3 Printed: 12/1/2014 9:17 AM




2376349 0000000Form 011

0.0%'

().O%!

1.2°'

0.001

0.00 !- -t-3,765.05.1

O,OO!

22,556,82 1

I324,472.63 i-. --- -' '1

I

I

0.00,

0.00 !

§5~031,67l

0.00 I-,22,55682+

320~707,5Jl 1

0.00

22,556'1l2 iI

_320,1_0758j

8290

8290

3700-3799

Alt Other



I I Board Approved ,

IProjected Year Difference %Dlff I

Object Original Budget Operating Budget Actuals To Date Totals (Col B & D) (E/B) IDescription Resource Codes Codes , (A) • (8) (C) (Dl (El (F)

NClB: Title ill, Immigration EducationI

Program 4201 8290--- ----

0,00_._--~~_______0.00 0,00 1--_____0,QCl. f--.------Jl.1JYo

NClB: Title Iii, Limited English Proficient (lEP:Student Program 4203 8290 f------- ~()Q..---_._-()..()Q.. 0.00 0.00 O..()Q.. __~.1JYo

NClB: Title V, Part B, Public Charter Schools

Grant Program (PCSGP) 4610 8290 _____ 0.00 _____~OQ..-------D,QQ.. 0.00 __ -----.<J.OQ.f---~"Io

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

. 29,19Z-Q()IOther No Child left Behind 5510 8290-- -_. ---.19,197.00 - --

0.00- ~~25.00 428.0Q..1- _...1-5%1-----.-

Vocational and Applied Technology Education 3500-3699 8290 ().()O .J).OO _o.OQ.I 0.00 Q.Q01oj1---- _0.00; - --- ---- _. __._- ---- ---- -- ----

TO],A,l, FEJlERALBEIIE:I'JUIO...

OTHER STATE REVENUE

f- -"O.~.O,,_O+___-----0.00 -"0....0,,_0'+- 0....0,,_0'+- 0.00 __0.0%

___. 0.00 0.00 0.00 0.00 0.00 0.0%

___0.0'10

_ 0.0%

0.00 _ ..Jl.oO/o

0.00 0.0%

____ 0.00 .__().O%___ ~O

0.00----

_____0."'0"-0+--__

____0.00 0.00 ....Jl.()O _ .Jl.()%

---- 0.00 ..__ O~Of--~~oto;~%____ ~9,927.70 _ 29,378.00 __211,682.00 4121.0%

. __1Q3,895.69 _228,204.44 __58;7,53.44 34.7%J

___.__ 0.00 . 0.00

___.. D.0o. ..__ Jl.O.o

____0,00 . . 0.00 0.00

_______0,00

--- .__..Q.()()-

_______ . 0.00

_____.J).oo

0.00

____.Jl.Q0_ 0,00

____ 0.00 __. ~oo o_'-".o~o+-- o~.~o0'--t- O_.oo

f- ----"O"'.O"'O+- ().()(). ~o.=o~o+--____ 0.00

________.0.00 . ().()O f------- -----"--0Q.1--__----.9..Q<J. 0.00 O~O%

____.. __O~OO .__0.00 . 0.00 JJ.QO . ...Jl.OO 0.0%

Jl.00 ""O.O().I-- ___O.()Q.. _ _ . 0.00 ().o.o. 0.0%

0.00 . ..Jl.QO_I-- .. ....o.o().f--- ____0.QCl. __0.00 __ -----.9.0%

=~.:~-==_ ::~~==-= :~~:r--. 26~57::~J-_ -~,57:~~ 1=__ °N::I..&0'7551° ....6.D,7.".O().I--.~a'.767~f----_"'.252.M.-__ ',4'''' -"'":

_____o.00 __ _ __ 0.00 ...Jl.OO f-----.--. O.0Q. .Jl.QO 0.0%

~~---==;::' _.-=-_~::I-- --- :':; -=- -- -:~:_ '. :.:~ j"';:~::'L---()~J-- - Jl.O;f- .Jl.ool_ - -_O'0.lli-..Jl.00t- 0.0%

.....1()8"0000·.00~=-108,000.00-- ~o~oo.oo j()lJ,ooo.()() 1--- °0-·.()0'00 1 0.0%

____ _. .Jl.()0 __ .. __0.00 0.00 0~0~1I

0.00 o.O.'/o~

8575

8576

8587

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590 ~ o.~~ __0,00

8590 1 696.0() .__.. 696.00

__1_ 169,451..QQ.C . ..J.§9~00

6355-6360 8311

6355-6360 8319

6500 8311

6500 8319

All Other 8311

All Other 8319

8520

8550

8560

7405

All Other

7391

7400

7250

6010

6030

6650,6690

6230

6240

7370

7210

Pass-Through Revenues from State Sources

School Based Coordination Program

After School Education and Safety (ASES)

Charter Schooi Facility Grant

Drug/AlcoholfTobacco Funds

California Clean Energy Jobs Act

Healthy Start

Specialized Secondary

American Indian Early Childhood Education

School Community Violence

Prevention Grant

Prior Years

lottery - Unrestricted and Instructional Materil


Restricted levies - Other


Other Subventionslln-Lieu Taxes

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years


Mandated Costs Reimbursements

Prior Years


Current Year


ROC/P EntitlementCurrent Year

IQuality Education Investment Act

I, Common Core State Standards

I Implementation

LT_~~::~;~~::~:~~E:VENIJ_E_



2014-15 First interimGeneral Fund


23 76349 0000000Form 011

0,0%

(2,600,00Jt-__'P%

~() _.Q.O%,

,~Jl.()Q.f- ~ 0,0%'0,00

~____,~_,~,~ O_,OO+ ~

~ ,O~Oo._,~ ~

0,00 i O,OO! O,J)() I ,0,00j "~ 0,0%1

0,00 0,00,1 0,00 1__ ,(J.Q()jJl.()%!

0,00 i O,OO~_ 0,00 I _:',:~+," ~'~~:~,:,~~Q.f= --0,00\,-;';_ ~~ "

__1_,00 ,1-QQ. 1,00,__ ~~~ ~~ 0,00 .Jl.Q'Io

___7~0,Q.Q.()Q.1-~3__ '7,2~_ ~,64.t-- 3,2%

, 0,00 0,00 O,()Q._, ,,~ ,..--Jl.()'./o

=+-__,~__O,_OO_ ,~, -"O",O"'O+_--~ --"O",O",O+_ , 0,,'()Q.f---'~0,0%

____"0-,,,..0..0+- --'0",0"'0'-1 ", 0",,0,,0,+-__ , "..--Jl,QQ, ,_,(J.()%

0,00 0,00 0,00 I ~ 0,00

-+-__1,11,468,00 _. __--=278"',7-,4-+-__ ~111 ,868,00

0,00

, 0,00,

o,ooj,

~ 0,00 It 0,00 I

1-7~8671 ,___0,00

8672 0,00

8675~-------_.-

0,00

8677 114,46fl'00

8681 0,00

8689~,---"

0,00

8631

8632

8634

8639

8650

8660

8662

interest

Leases and Rentals

All Other Sales

Food Service Sales


Fees and Contracts







Sale o( EqUipmenVSuppiles

Sale of Publications

Board Approved Projected Year DifferenceI

% DlffObject Original Budget Operating Budget Actuals To Date Totals (Col B & D) I (E/B)

Description Resource Codes Codes (AI (13) ICI (D) IE) , IF)

OTHER LOCAL REVENUE

iOther Local Revenue

County and District Taxes II


Secured Roll 8615~,---~,

0,00 0,00, 0,00 0,00 ~~___O_,O,Q. f--Q.QYo

Unsecured Roll 8616-~~

0,00 0,00 0,00 0,00 ..Jl.QQ. , --.-Jl.()'Io

Prior Years' Taxes 8617 0,00 0,00 ---_....Q.QQ. Q~_--..-Jl.QQ I---0,~

Supplemental Taxes 8618-"~,~

0,00 0,00~ ,

0,00 0,00,----

0,00 0,0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0,00 0,00 "~~ ,~---~~

0,00 __0_,00,, "':1Other 8622,~----,

0,00 0,00 0,00 0,00,_,' 0,00 " --.Jl.Q%


, 0,0%1Not SUbject to LCFF Deduction 8625 O.QQ. 0,00 ~"~ _,___O,()(),---~

,.Q.QQ.,---~~ c_~'~' ~~---, ._-- ~~ t-~

Penalties and Interest (rom Delinquent Non-LCFF

__,(J,()O,!Taxes 8629,--

0,00,-------- O.QQ. 0,00

-------~ 0,(jQ.c_ ~I -I -~~ ~---_._--

Sales ! i I

Other Local Revenue

IQIALJQTHER LQCAL RE\/EN=U=E__ ,~ ~,

!IQIAL, REVENUI=S

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



0,0%

0,0%

0,0%

0,00

_____'0,,00

0,00

0,00

381,155.47i

0,00: '

0,00------1-

, 6,0,415.45;_

0,00 I

0,00

411,66448,,1

0,00

O,OQ._ 0,00

~~' O,()Q._,,,......Q.Q()

0,00 0,00

0,00 0,00

0,00 0,00

'+-__~" _ _=""'-I_-----.O,OO 0,00

0,00 -,0",.0,,0,+-__,. .....Q.QQ.__, O,O%j

,~1,=2~8'-t-_---,5,-,42,118,52 (?,4,~",4,,14.96 :L,'3,Ol,ol

~5()2,.t~L....6,673L112,5996,4~§U,_. 1,5o/~1

0,00

-...Q.()Q.

0,00

O,OOl,

411,664.481

~O,OO I

_____ (),=O~O+-__ ~,_--,O..,"COO,,+ , O,()QI---0,O%,

_ ,0,0..0"+__,~,,__,..Q.()(),c_' ,,0,0%

,~----.1MQ(),O() 13,400,00~,6.0~_-.21,873.41 8,473.41 ~-'~

___",000.00 I'," 20,000,()()~" 0,00 20,000'00,1 ,~ Q,OO O,()%

.,_..Jl.QQ., ()~_, 0,00 0,00 0,00 0,0%

I" ~ o,ooj .o,O%1

(30,509,01>1-7.4%1

0,00 ! 00o;0!

I

0,00 ,()Q0J._ .o,O%j

___0~0Q.~f--o,~

____'O",,()() 1 0,00 O,D%

,,~~ O,O() "....Q.()Q.

1-- --"0"',0...0+- 0,,0-..0+-__

,_~,,__6,576,660,()6 ,~~__6_,5'76~

, '-f--- S66,533.48. 5§6 533.48

8791

8792

8793

8791

8792

8793

8791 0,00 0,00

8792 1-,.____0,00 0,00

8793 c--- ",___0_,(j0 0,00

8799I---~

. __O,()() 0,00

8691

8697

8699

8710

8781-8783

6500

6500

6500

6360

6360

6360

All Other

All Other

All Other

From County Offices

From JPAs

All Other Transfers In from All Others

From County Offices

From JPAs

ROC/P Transfers


From County Offices

From JPAs



Tuition


Transfers Of Apportionments

Special Education SELPA Transfers


California Dept of EducationSACS Financial Reporting Software - 2014,2,0File: fundl-a (Rev 05/12/2014) Page 5 Printed: 12/1/2014 9:17 AM

Arena union ElementarylPoint Arena Joint Union HighMendocino County


Summary - UnrestrictedlRestrictedRevenues, Expenditures, and Changes in Fund Balance

23 76349 0000000Form 011

_l8,8~95)t- _~5%1

_1j.~8 ~_Q.10/0!

(10J5~~5)1_ -3J 'I°1(1L615.0())J ---.:'_2.7%'

(21,310.62) _. ~1.001

I_=,=....."+ --'3...6-::3CL'1'-'1=3.6~ (1,72:3Jl1L -0.5%

574,590.04 (8~ __0.0%

.-=~ --,1."72-.,,3...3...7,-.4,-,3 (3,029.53 -1.8%

_--,.~==+- -"2.9o.9...,,,,05...3,.c.8...6+ -,(~1,-,,0_1cO=c.-,-08'4 -0.3%

JJ61,9J6761_626~91HJ J,770,813.1.1 I

_1.2"048.18_1- __ 4,843 OJ- _ 1b033J3()

352,36.8...5.1 ~ __ .J~5,230.3~r- ---..363.J.2.1.79

62,249N..I _ .11,072.831_....§3,~4.03~_

2,188,582.51 __778,137.3Q.---.b209,893Jl..

1,761 ,916.76 1

~X,0~--18[_ .352,368.51 j. __62,249.0.3

2100 361,389.79 __. 361,389.79 120,421.56

2200 ~,505.07 574,505.07 216,010.00

2300 __1.69,307.90 __169,307.90 __.....l!l,184.29

2400 ~,043.78 .~8,043.78 112,653.96

1100

1200

1300

1900

_ ..__..__.....__. .__.2,188,582.51_

STRS

PERS

OPEB, Allocated

OPEB, Active Employees

Other Employee Benefits





Certllicated Teachers' Salanes

OASDIlMedicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation



Other Certificated Salaries

Classified Instructional Salaries

TOTAI.L CLA§§IEIE[)_SALABliOS

EMPLOYEE BENEFITS

TOTAL, CEBTIFICAIED SALARI~

CLASSIFIED SALARIES

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

Description Resource Codes Codes (A) (8) (Cl /Dl IE) ·IFI·


I II I

! I

..JI7,283.64 -20.3%

._._0.00 1_ ~o....i128~~.9'10

____ .__0.00 _' 0.0%

---.H,195.07. ~360.0D -74.2%

200.00 __.__Q.<JQ. O.O%

114,090.2~+__._-,-36...3,,-,4."6-,-8.=97

_ 380,878.78

__32,835.00 __.. 32,835.00 ~:3,.666.20_

200.00 .__ 200.00 __~.18

.__53,844.78 _._._ 53,844.78 .__.. 43,173.92---.:3L.298.38 .JM46.40__30J%

. .0.00 0,00 0.00 o.00 ._0.00._0.0%

5100 0.00 .____0.00 '----- 0.00 0.00.__._-- .--._._--..

5200 ___ ~6.22 __. 44,826.22 _---.n,687.28 . ~111.13

5300..__12,100.00 ___12,100,00 ____ 10,946.78 ___12,100,00

4100

4200

4300

4400

4700


Books and Other Reference Materials

Dues and Memberships

Materials and Supplies

Noncapitalized Equipment

Food

i.J:QT_~.QOKSAND '§l.JPPLlE~ ..__.. __ . 380,878.78.

ISERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

i Rentals, Leases, Repairs, and Noncapitalized Improvements 5600

5500

5400-5450 ~611-OCl.. __ ~,641.00 .~,641.00 ..__39,641.00 ..__.. 0.00 0,0%

201,850.00 • 201,850.00 55,112.91 201,850.00 __0.00 0.0%

33~;06.24r ~~06.:2" 44~77 44_1-- 3!lL;06 2~ . (4"1l0().OQ -14~o/015710 i _ 0.00, 0.00]_ 000 000

1, 0.00 0cO%,

I 1 I I '

5750. 000 . _ 0 00 I 000 : 000 I 0 00 I 00°10 Ii I I ' I

5800 [I- ~02,297.561 --402'297:61- 140'821:"1_1~~':t-(""'"l:-_.::3-1%5900 ~,800.~ __61,800.00 __ 9,927.37 5..6,800.00 _ 5,000.()0 8.1%

____. .__ ~,121.oL~6,121.02 __328,914.21 __809,496.93 --.J13,375.§1 -1.7%

Professional/Consulting Services and

Operating Expenditures

Communications

Transfers of Direct Costs - interiund

Operations and Housekeeping Services

Insurance

Transfers of Direct Costs

TOTAL, SERVICES AND OTHER

.OP_ERATING EXPENDITURES

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-a (Rev 05/12/2014) Page 6 Printed: 1211/2014 9:17 AM

Arena Union Eiementary/Point Arena Joint Union HighMendocino County



23 76349 0000000Form 011


Original Budget(Al


(l3lActuals To Date

(Cl


(D)


(El

II %Dlff(E/B). (Fl

CAPITAL OUTLAY

Land

0.00 __ 1J.00/°1

Land Improvements

Buildings and Improvements of Buildings



Equipment


(10,733.99

0.00

0.00

New

0.0%

0.0%

TOTAl"c:APITAL OUTLAY ........... _.- ._._--------+-- (12,474.11) .... New


Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500

0.0%

0.0%

0.00/~

0.0%

0.0%

0.0%

.0.0'10.

0.0%

0.00

0.00

0.00

0.00

0.00

0.00

0.001

_0.0%1

0.00 i 0.0°1

0.00'-_ 0.0%1

"'1

0.00 0.0°(0

..0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0"(0

0.00 0.0%

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00-----------

0.00 0.00

0.00 0.00 _...

.....Q.QQ. 0.00

0.00 0.00

0.00 --- 0.00

0.00 0.00

. 353,68 ( 720.00

2,502.36 i 6,135.00

_________.Q.O.IJ.c- O.OQ_ ..

____ IJ.QO I . _ Q.OO

---7~M()t

6,135.00 I

0.00 0.00

_O~OO O•..oQ

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

O,OQ Q,OO

. 72QQQ ...

6,135.00

. ..IJ.QQ. 0.00 ----'=+ -=-"-"-+- ---"=+-_-=-_

I 0.001 0.00

' .__..__O.QQ ' ... O.QQ.

7141

7142

7143

7211

7212

7213

7110

7130

7221

7221

7222

7223

7438

7439

7222 0.00 0.00

7223 ~ ._.Q.QIJ. . --'O"'.O"'O,+_

7221-7223 0.00 0.00

7281-7283 f-----------.-IJ.OIJ. O.00

7299 O.QQ. ....._.. -'0,...0"'0,_+ -=-"-"-+- =""+ _

6500

6500

6360

6360

6360

All Other

To County Offices

To JPAs


All Other Transfers

All Other Transfers Out to All Others

Debt Service

Debt Service - Interest

ROC/P Transfers of ApportionmentsTo Districts or Charter Schools

To County Offices

To JPAs

Tuition







Payments to JPAs



To County Offices

To JPAs

Other Debt Service - Principal

TOTAL, QII:1ERQUTGO (excludingTransfersof Indirect Costs)


Transfers of Indirect Costs

Transfers of Indirect Costs - Interfund

7310

7350

f- --"'O"".O""O+- O"'.""OO"-+- --'O"'.O"'O'+-_. .__(),QQ i.------j------i

_____ 0.00._ ._0.00 0.00 0.00 0.00 ... 0PVo

0.00 0.00 0.00 _ 0.00. . 0"'.0..0+_---"0"'.0,,%"'1°

________________..L. 6L'.4""67....,""99"'3".7...7...L._---"6L4....6'-7,....9""93'"..'.77'--L_---"2"'4__6....9-'",7-"3=-2·c4,,~. .§.,,5__7-"2"",0..,2""0.....8""3.L._-'(c.'·10":4'L,0",2,-,7-".0,,,6'J.L.__-L~





23 76349 0000000Form 011


Original Budget(AI


(1'3)Actuals To Date

(Cl


(D)


(E)

% Dlff(E/B). IF)

_(aLIQTAL, INTERFUND TRANSFERSJI'L . . ~170.00


___ 69,170.00 0.00

69,170.00

i !,0.00) _o.Qo;,,[

__.o..QO.1

_.~O.Ofoj.YO_o.00 -..Q.()°d

I

II

0.0%'-I

Io.ool

I1

69,170.00 :

I

0,00 1

__..Q.OQ

__ ~17o.00

0.00

I

0 ..00 1_

0.00

0.00 i--t-0.00

-~_._--_._---

0.00-1_0.001_

iI,

I69,170.00 i

8914

8919

8912From: Special Reserve Fund


Redemption Fund

Other Authorized Intertund Transfers In

INTERFUND TRANSFERS


~00.00+_-----'5~0"'.0"'0--+---- -.----J).Q"'0+-- 5"'5,"'0"-00"'...00..+ ~OO __.0.0%

0.00 __~,626.37 _(10,228.65) -98.4%

,57,157.30 __~~157.30 __0..00 __g157.30

___ 222,692.92_ _ _.?22,692.92__--...9.0O'+- ._232,921.§l

0.0%

_.Jl.O%0.00---._- ... __ .-

0.00------

____0..00

___10QJ17.90

-~O=.O~O-t-----~=OO+---- 0.00

__100,137.90 ---.100,137.90 _. 0.00

1---_~10,397.72 __~97.727611

7612

7613

7616

7619

To: Child Development Fund

To: Special Reserve Fund



To: Cafeteria Fund

Other Authorized Interfund Transfers Out

(b)TOTAI" Ii'JTJORFl,JI'J[) m_ANSF.~RSQ.UT __

OTHER SOURCES/USES

SOURCES

-------0.0=0~t__----- ...Q.Q.0I--- .__()..QCL __.__ 0.00 1---- .__0..QCL



Proceeds



Other Sources

8931

8953I~.-

0.00

O.O%!0.000.000.00_0.0° 11

0.00 !8965Transfers from Funds of



Proceeds from Certificatesof Participation

Proceeds from Capital Leases

Proceeds from Lease Revenue Bonds

8971 ___O.QCLI _.0.00 i __ o.(jo ;_____ 0.00. 0.00_0.0%1

8972 ---'O"OIJ..__.__.. O.OO_f------- .__O.QO.. ..._ .Jl.()0 1---- _O,QCL __ O.O%

8973 ------Q,DIJ..-- ..--~,DIJ..t__------ 0.00 0.00 __.__ ---.0..00 _~Q'Io

All Other Financing Sources 8979 .--.9-QIJ.._ 0.00 0.00 0.00 _D.QQ.. __O.O%

I~I~~:::: ~:":~=:'--o-m-------·-- --------- ------------ 0.00 0.QO.. . 0.00 -0.00 ----- Jl.()0 -----".:Ol~

Lapsed/Reorganized LEAs 7651 __....__Q.0IJ.. ..__ Jl.Q0 t------------.Jl.QO.. .__. 0.00 --.Jl.0Q. 0.0%

I All Other Financing Uses 7699 ..Q.()(j _ ._. _0.00__--.Jl.0Q.1- __ .__o.00\__ _ __ ..Q.()O_ 0.0%

I Jel)TOTAL,J,I,SEL___ _D.QQ..__..Jl.0IJ.. ..Q.()Q +___ .-----'O"OIJ..f-___O,DIJ.. _._0.0%

]CONTRIBl,JTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

10228.65 6.7%1163751.570.00(153,522.92(153,522.92\

i Contributions from Restricted Revenues 8990 ---.0..00 0.00 ~Q"'O+_------:.-O".O"'-O ~ _

I",)TOTAL,yQi'JTRIBl,JIIQ.tiS .' f--- =O.QQ._____ 0.00 0.00 _0"'."-00"--1 -"'0....0..0 ~O.O%

I'TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e)


First InterimArena Union Elementary/Point Arena Joint Union High General FundMendocino County Exhibit: Restricted Balance Detail

23 76349 0000000Form 011

Resource

30104035412656406225623063009010

Total, Restricted Balance

Description

NClB: Title I, Part A, Basic Grants low-IncoNClB: Title II, Part A, Teacher QualityNClB: Title VI, Part B, Rural & low Income:Medi-Cal Billing OptionEmergency Repair Program, Williams CaseCalifornia Clean Energy Jobs Actlottery: Instructional MaterialsOther Restricted local

2014·15Projected Year Totals

7,421.6211,854.00

1,253.0017,540.2929,378.0030,413.244,571.05

18,883.47

121,314.67


Arena Vnion Elementary/Point Arena Joint Union HighMendocino County

2014-15 First InterimChild Development Fund

Revenues, Expenditures, and Changes in Fund Balance23 76349 0000000

Form 121

%DiffBoard Approved Projected Year Difference Column

Original BUdget Operating BUdget Actuals To Date Totals (Col B & D) B&D'otion Resource Codes Ob'eot Codes IAl lSI ICI ID) IE\ IFI

A....oVENUES

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

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

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

4) Other Local Revenue 8600-8799 98618.00 98616.00 16827.36 88480.00 110136.00 -10.3%

5\ TOTAL REVENUES 98616.00 98616.00 16827.36 88480.00

B. EXPENDITURES

1) Certificated Salartes 1000-1999 1500.00 1.500.00 120.00 1500.00 0.00 0.0%

2) Classified Salaries 2000-2999 60114.70 60114.70 20 754.07 59778.59 336.11 0.6%

3) Employee Benefits 3000-3999 42179.02 42179.02 16487.45 42099.88 79.14 0.2%

4) Books and Supplies 4000·4999 4200.00 4200.00 3237.39 4707.90 1507.90 -12.1%

5) Services and Other Operating Expenditures 5000-5999 1020.00 1020.00 65.12 1020.00 0.00 0.0%

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

7) Other Outgo (excluding Transfers of Indirect 7100-7299,Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0,0%

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

9\ TOTAL EXPENDITURES 109013.72 109013.72 40664.03 109106.37

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES IA5 - B91 (10397.72 110397.72 123836.67 120626.37


.erfund Transfersa) Transfers In 8900-8929 10397.72 10397.72 0.00 20626.37 10228.65 98.4%

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

2) Other Sources/Usesa) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

4\ TOTAL OTHER FINANCING SOURCES/USES 10397.72 10397.72 0.00 20626.37

California Dept of Edu~alionSACS Financial Repor1ing Software - 2014.2.0File: fUndi-b (Rev 06/10(2014) Page 1 Printed: 121112014 12:40 PM

Arena Union Elementary/Point Arena Joint Union HighMendocino Cownty



Form 121

I%DIff

Board Approved Projected Year Difference ColumnOriginal Budget Operating Budget Actuals To Date Totals (Col B & D) B&D

'otion Resource Codes Db'ect Codes tA\ 18\ rc\ 10\ rEI IF\

10.••..:T INCREASE (DECREASE) IN FUND

BALANCE IC + D41 0.00 0.00 (23836.67 0.00


1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 0.00 0.00 (1.12\ (1.12 New

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 (1.12

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 0.00 0.00 11.12

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 (1.12

Components of Ending Fund Balancea) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Committments 9760 0.00 0.00 0.00d) Assigned

Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

be Unasslaned/Unaoarooriated Amount 9790 0.00 0.00 (1.12

Cal1fornia Dept of EducationSACS Financial Reporting SoftVrare - 2014,2,0File: hJndi·b (Rev 06/1012014) Page2 Printed: 121112014 12:40 PM


2014·15 First InterimChild Development Fund


Form 121


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DlUon Resource Codes Oblec! Codes IAI 113\ ICI 1m lEI IFI

Fl=utORAL REVENUE

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

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

NeLS: Title It Part A, Basic Grants Low-Incomeand Neglected 3010 8290 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE


Child Development Apportionments 8530 0.00 0.00 0.00 0.00 0.00 0.0%

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

State Preschool 6105 8590 0.00 0.00 0.00 0.00 0.00 0,0%

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

TOTAL OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER LOCAL REVENUE

SalesSale of EquipmenUSupplies 8631 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%

Interest 8660 0.00 0.00 14.54 0.00 0.00 0.0%

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

Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.00 0.00 0.00 0.0%

ragency Services 8677 69616.00 69616.00 14123.20 81480.00 11864.00 17.0%

All Other Fees end Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0%.

Other Local Revenue

All Other Local Revenue 8699 29000.00 29000.00 2708.70 7000.00 122000.00 -75.9%

Ail Other Transfers in from Ail Others 8799 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL OTHER LOCAL REVENUE 98616.00 98616.00 16827.36 88480.00 110136.00 -10.3%

Inn, 98616.00 96616.00 16827.36 88480.00

California Dept of EducationSACS Financial Reporting Software - 2014,2.0File: hmdl-b (Rev 06f10/2014) Page 3 Printed: 121112014 12:40 PM




Form 121


Original Budget Operatl~~lBudget Actual~cioDate T~b~I' (Col B & Dj B&D">tion Resource Codes Db'ect Codes IAI lEI IFI

C,-" dFICATED SALARIES

Certificated Teachers' Salaries 1100 1500,00 1500,00 120,00 1500,00 0,00 0.0%

Certificated Pupil Support Salaries 1200 0,00 0,00 0,00 0,00 0,00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0,00 0.00 0.0%

Other Cer1ificated Salaries 1900 0.00 0.00 0,00 0.00 0.00 0.0%

TOTAL CERTIFICATED SALARIES 1500.00 1500.00 120.00 1500.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 60 114.70 60 114.70 20 754.Q7 59776,59 336,11 0.6%

Classified Suppor1 Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 0.00 0,00 0,00 0.00 0.00 0,0%

Clerical, Technical and Office Salaries 2400 0.00 0,00 0.00 0,00 0,00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0,00 0.0%

TOTAL CLASSIFIED SALARIES 60114,70 60114.70 20 754.07 59776.59 336,11 0.6%

EMPLOYEE BENEFITS

STRS 3101-3102 142.50 142,50 0.00 142.50 0.00 0.0%

PERS 3201·3202 7033.42 7 033.42 2433.48 6994.09 39.33 0.8%

OASDl/Medicare/Aiternalive 3301-3302 4620.53 4620,53 1596.67 4594.61 25.72 0.6%

Health and Welfare Benefits 3401-3402 27799.68 27799.68 11582.10 27799,68 0.00 0.0%

Unemployment Insurance 3501-3502 30.81 30.81 10.41 30.64 0.17 0.6%

'3rs' Compensation 3601-3602 2552.08 2552.08 864.59 2538.16 13.92 0,5%

...... , CS, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0,0%

OPEB, Active Ernpioye•• 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0,00 0.0%

TOTAL EMPLOYEE BENEFITS 42179.02 42179,02 16487.45 42099.88 79,14 0,2%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0,00 0.00 0.00 0,0%

Books and Other Reference Materials 4200 0.00 0.00 680.50 0.00 0,00 0.0%

Materials and Supplies 4300 1200.00 1200.00 1 734.24 1707,90 (507,90 -42,3%

Noncapitalized EqUipment 4400 0.00 0,00 0.00 0,00 0,00 0.0%

Food 4700 3 000.00 3 000.00 842.65 3000.00 0.00 0.0%

TOTAL BOOKS AND SUPPLIES 4200.00 4200.00 3237.39 4707.90 (507.90 -12.1%

California Dept of EducationSACS Financial Reporting Software ~ 2014,2,0File fundj.b(Rev 0611012014) Page 4 Printed 1V112014 12:40 PM


2014·15 First InterimChild Development Fund


Form 121

~%Dlff


iotion Resource Codes Db'ect Codes (A) (Ill (C) (D) lEI IFI

"~"VICESAND OTHER OPERATING EXPENDITURES

SUbagreemenls for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 800.00 800.00 57.12 800.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0%

Insurance 5400·5450 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

ProfessionalJConsulting Services andOperating Expenditures 5800 220.00 220.00 8.00 220.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 1020.00 1020.00 65.12 1020.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%

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

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%

EqUipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


1r Transfers Out

r\ll Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0,0%

Debt Service

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

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

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

OTHER OUTGO. TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs· lnterfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL OTHER OUTGO· TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL EXPENDITURES 109013.72 109013.72 40664.03 109106.37

Ca\ifomia Dept of EducationSACS Financial Reporting Software - 2014.2.0File fundj·b (Rev 06/10/2014} Page 5 Printed: 1211/2014 12:40 PM




Form 121


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&D, "tion Resource Codes Oblect Codes (AI ((3) ICI 10\ lEI (F)

Ii. , _,<FUND TRANSFERS


From: General Fund 8911 10397.72 10397.72 0.00 20626.37 10228.65 98.4%

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

(a) TOTAL INTERFUNDTRANSFERSIN 10397.72 10397.72 0.00 20626.37 10228.65 98.4%


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

Ibl TOTAL INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

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


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

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

All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0,0%

(clTOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0,0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0,0%

"II Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0%

)TAL USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0,00 0.00 0.0%

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

(e) TOTAL CONTRIBVTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) 10,397.72 10,397.72 0.00 20,626.37

Calirornla Dept of EdUl:allonSACS Finandal Reponing SoftWare - 2014.2.0File: fundj·b (Rev 06/1012014) Page6 Printed: 12/112014 12:40 PM

First InterimArena Union Elementary/Point Arena Joint Union High Child Development FundMendocino County Exhibit: Restricted Balance Detail

23 76349 0000000Form 121

Resource Description2014/15

Projected Year Totals


California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-b (Rev 04/30/2012) Page 1

0.00

Printed: 12/1/2014 12:40 PM

Arena l)nion Elementary/Point Arena Joint Union HighMendocino County

2014-15 First InterimCafeteria Special Revenue Fund


Form 131

%DlffBoard Approved Projected Year Difference Column

Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&Dr -lotion Resource Codes Db'ect Codes IAI IS\ ICI IDI lEI IFI

I-. ,ENUES

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

2) Federal Revenue 8100·8299 161000.00 161000.00 23375.42 161000.00 0.00 0.0%

3) Other State Revenue 8300-8599 12500.00 12500.00 1665.84 12500.00 0.00 0.0%

4) Other Local Revenue 8600-8799 202500.00 202500.00 32936.37 202500.00 0.00 0.0%

5\ TOTAL REVENUES 376000.00 376000.00 58177.63 376000.00

B. EXPENDITURES

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

2) Classified Salaries 2000-2999 118872.11 118872.11 39123.38 118872.11 0.00 0.0%


4) Books and Supplies 4000-4999 144900.00 144900.00 53849.42 144900.00 0.00 0,0%


6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0,0%

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

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


C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES IA5 - B91 163937.90 163937.90 178814.99 183937.90


arfund Transfers~) Transfers In 8900-8929 100137.90 100137.90 0.00 100137.90 0.00 0.0%

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


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

3) Contributions 6980-8999 0.00 0.00 0.00 0.00 0.00 0.0%


California Dept of EducatlonSACS Financial Reporting Software - 2014,2,0File: fUndi-a (ReV 06/1012014) Page 1 Printed: 121112014 12:40 PM




Form 131

I %DlffBoard Approved Projected Year DlHerence Column

Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&D'ption Resource Codes Object Codes IA) (6) IC) 10\ IE\ IFl

I

'c. ""T INCREASE (DECREASE) IN FUNDBALANCE IC + 04) 16200.00 16200.00 178614.99 16200,00



a) As of July 1 - Unaudited 9791 4933.63 4933.63 3571.65 11361.98 ·27.6%

b) Audit Adjustments 9793 0.00 0.00 0,00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 4,933,63 4933,63 3571,65

d) Other Restatements 9795 0,00 0,00 0,00 0.00 0,0%

e) Adjusted Beginning Balance (F1c + F1d) 4 933.63 4933.63 3,571.65

2) Ending Belance, June 30 (E + F1e) 21,133,63 21 133.63 19771.65


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 21133.63 21 133,63 19771.65c) Committed

Stabilization Arrangements 9750 0,00 0,00 0.00

Other Committments 9760 0,00 0.00 0,00d) Assigned

Other Assignments 9760 0,00 0.00 0.00


ResefV8 for Economic Uncertainties 9769 0,00 0.00 0.00

UnassinnedlUnaooronriated Amount 9790 0.00 0.00 0.00

California Dept of EducationSACS Financial Reporting SoltvrcnB - 2014.2.0FlIe: fundi-b (Rev 06/1012014) Page2 Printed: 1V112014 12:40 PM




Form 131


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&Dr 'otion Resource Codes Db'ect Codes IAI IBI IC) 101 lEI IF)

~~ _AAL REVENUE


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

TOTAL,FEDERALREVENUE 161000.00 161000.00 23375.42 161000.00 0.00 0,0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 12500.00 12500.00 1865.84 12500.00 0.00 0,0%

All Other Stale Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0%


OTHER LOCAL REVENUE

SalesSale of EquipmenVSupplies 8631 0.00 0.00 0.00 0.00 0.00 0,0%

Food Service Sales 8634 52000.00 52000.00 11010.65 52000.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

InterBst 8660 0.00 0.00 0.00 0.00 0.00 0.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0,0%

Fees and Contracts

Interagency Services 8677 20 500.00 20 500.00 1892.82 20 500.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 130 000.00 130 000.00 20 032.90 130 000.00 0.00 0.0%

TOTAL OTHER LOCAL REVENUE 202500.00 202500.00 32936.37 202500.00 0.00 0.0%

TOTAL REVENUES 376000.00 376000.00 58177.63 376 000.00

California Dept of EducationSACS Financial Reporting Soft......are - 2014.20I"jle fundi-b (Rev 06/1012014) Page 3 Printed: 121112014 12:40 PM




Form 131

I%Diff

Board Approved Projected Year Difference ColumnOriginal Budget Operating Budget Aotual~c;oDate T~~~IS (Col B & D) B&D

;ption Resource Codes Oblect Codes tAl 16' IEl IFl

L_.• dFICATED SALARIES

Certificated Supervisors' and Administrators' Salaries 1300 0.00 0,00 0.00 0,00 0.00 0.0%

Other Certificated Salaries 1900 0,00 0,00 0.00 0.00 0.00 0.0%

TOTAL CERTIFICATED SALARIES 0.00 0.00 0.00 0,00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 69681,26 69681.26 21688,70 69681.26 0,00 0,0%

Classified Supervisors' and Administrators' Salaries 2300 49 190,85 49190,85 17434.68 49190,85 0,00 0,0%

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0,00 0,0%

Other Classified Salaries 2900 0.00 0,00 0,00 0.00 0.00 0,0%

TOTAL CLASSIFIED SALARIES 118872.11 118872.11 39123,38 118872.11 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101·3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201·3202 13908,04 13908.04 4599.06 13908.04 0.00 0.0%

OASDI/Medicare/Alternalive 3301-3302 16,583.04 16583,04 2982.27 16583.04 0.00 0,0%

Health and Welfare Benefits 3401·3402 29321,59 29321,59 12167.10 29321,59 0,00 0.0%

Unemployment Insurance 3501-3502 59.43 59.43 19.52 59.43 0,00 0,0%

Workers' Compensation 3601-3602 4923.69 4923,69 1614,71 4923.69 0.00 0.0%

OPEB, Allocated 3701-3702 0,00 0.00 0.00 0.00 0.00 0.0%

OPEB, Active Employees 3751·3752 0.00 0.00 0,00 0,00 0.00 0.0%

r Employee Benefits 3901-3902 0.00 0.00 0,00 0.00 0,00 0.0%

, v fAL EMPLOYEE BENEFITS 64795.79 64795.79 21382.66 64795,79 0.00 0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0,00 0,00 0,00 0,00 0,00 0.0%

Materials and Supplies 4300 16400,00 16,400,00 5220,34 16400,00 0,00 0.0%

Noncapitalized Equipment 4400 3500,00 3500.00 4669,06 3500,00 0,00 0,0%

Food 4700 125000,00 125000.00 43960,02 125000,00 0,00 0.0%

TOTAL, BOOKS AND SUPPLIES 144900,00 144900.00 53849.42 144900.00 0.00 0.0%

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-b (ReV 06f1012014j Page4 Printed: 121112014 12:40 PM




Form 131

%DiffI Board Approved Projected Year Difference Column

Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&Dr ·'ptlon Resource Codes Ob'ect Codes CAl IEll CCI CDI IE) IFI

L ,CES AND OTHER OPERATING EXPENDITURES

SUbagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 400.00 400.00 0.00 400.00 0.00 0,0%


Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and NoncapitaHzed Improvements 5600 2000.00 2,000.00 1210.16 2000.00 0.00 0.0%


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

IProfessional/Consulting Services andOperating Expenditures 5800 128970.00 128970.00 21427.00 128970.00 0.00 0,0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%


CAPITAL OUTLAY

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

EqUipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service


~r Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0%

.,L, OTHER OUTGO (excludlne Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0%


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

TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.00 0.00 0.00 0.0%


California Dept of EducationSACS Financial Reporting Soft',','are • 2014.2.0File: fundi·b (Rev 06/10/2014) Page 5 Printed: 1V1f2014 12:40 PM




Form 131

II


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&D'otlon Resource Codes Oblect Codes fAI fEi\ ICI lOt fEI 1Ft

IN I t'RFUND TRANSFERS


From: General Fund 8916 100137.90 100137.90 0.00 100137.90 0.00 0.0%

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

(aITOTAlINTERFUNDTRANSFERSIN 100137.90 100137.90 0.00 100137.90 0.00 0.0%



{bl TOTAL INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCESIUSES

SOURCES

Other Sources




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

{cl TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7851 0.00 0.00 0.00 0.00 0.00 0.0%

6,11 Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0%

roTAl USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

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


{el TOTAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL. OTHER FINANCING SOURCES/USES(a - b + c - d + e) 100,137.90 100.137.90 0.00 100,137.90

California Dept of EducatlonSACS Financlal ReportIng Software· 2014,2.0File: fundJ-b (Rev 06/1012014) Page 6 Printed: 1211/2014 12:40 PM

First InterimArena ~Jnion Elementary/Point Arena Joint Union Higlalfeteria Special Revenue FundMendocino County Exhibit: Restricted Balance Detail

23 76349 0000000Form 131

Resource

5310

2014/15Description Projected Year Totals

Child Nutrition: School Programs (e.g., School Lunch, School 19,771.65



19,771.65

Printed: 12/1/2014 12:40 PM


2014-15 First InterimDeferred Maintenance Fund


Form 141

II


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&D'ptlon Resource Codes Ob'ect Codes IAI 113\ ICI ID\ IE\ IF\

\A."cVENUES

1) LCFF Sources 8010·8099 41237,00 41237,00 0,00 41237.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0,00 0,0%

3) Other State Revenue 8300·8599 0.00 0.00 0,00 0.00 0.00 0.0%

4) Other Local Revenue 8600·8799 500.00 500.00 134.92 500.00 0.00 0.0%

5\ TOTAL REVENUES 41737,00 41737.00 134.92 41737.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 0,00 0.00 0,00 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0,00 0.00 0.00 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 5 000.00 5000.00 0.00 5 000.00 0,00 0.0%

5) Services and Other Operating Expenditures 5000-5999 13 000.00 13 000.00 9412.14 17604.94 14804.94 -35.4%

6) Capital Outlay 6000-6999 0.00 0.00 5842,50 5842,50 15842.50 New

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

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

8) Other Outgo - Transrers or Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0%

9\ TOTAL EXPENDITURES 18 000,00 18000.00 15254.64 28447.44

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITVRES BEFORE OTHERFINANCING SOURCES AND USES IA5 - B91 23737.00 23737,00 115119.72 13289.56

n OTHER FINANCING SOURCES/USES

Interfund Transfersa) Transfers In 8900-8929 0.00 0.00 0,00 0,00 0,00 0,0%

b) Transfers Out 7600·7629 0.00 0.00 0,00 0,00 0.00 0,0%


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

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

4\ TOTAL OTHER FINANCING SOURCES/USES 0,00 0.00 0.00 0.00

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundj·b (Rev (6/1012014) Page 1 Printed: 121112014 12:41 PM




Form 141

t%Dlff

Board Approved Projected Year Difference ColumnOriginal Budget Operating Budget Actuals Tc Date Totals (Ccl B & D) B&D

"iptlon Resource Codes Db'ect Codes IAI IElI ICI lDl IE) IF)

..:T INCREASE (DECREASE) IN FUND

BALANCE IC + D41 23737.00 23737.00 f15119.72 13289.56


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 130 792.73 130,792.73 132691.37 1898.64 1.5%


c) As of July 1 - Audited (F1a + F1b) 130,792.73 130 792.73 132691.37


e) Adjusted Beginning Balance (F1c + F1d) 130 792.73 130 792.73 132691.37

2) Ending Balance, June 30 (E + F1e) 154529.73 154529.73 145980.93


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00





AUES Assignment 0000 9780 23.401.75

PAHS Assignment 0000 9780 131.127.98


PAHS Assignment 0000 9780 131 127.98

AUES Assignment 0000 9780 20043.03

PAHS Assignment 0000 9780 125,937.90



Unassianed/Unaoorooriated Amount 9790 0.00 0.00 0.00

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi·b (Rev 06/1012014) Paga2 Printed: 121112014 12:41 PM




Form 141


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&D[' -iotion Resource Codes Oblect Codes IAI 113\ ICI 101 lEI IFI

l ~Ol)RCES

LCFF Transfers

LCFF Transfers - Current Year 8091 41237.00 41237.00 0.00 41237.00 0.00 0,0%

LCFF/Revenu8 Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0,0%

TOTAL LCFF SOURCES 41237.00 41237.00 0.00 41237.00 0.00 0.0%

OTHER STATE REVENUE

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


OTHER LOCAL REVENUE

SalesSale of EquipmenUSuppties 8631 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 500.00 500.00 134.92 500.00 0.00 0.0%


Other Local Revenue

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

All Olher Trensfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 500.00 500.00 134.92 500.00 0.00 0.0%

ITOTAI "<0'''''"'<0'' 41737.00 41737.00 134.92 41737.00

California Dept of EducationSACS Financial Reporting Softv,rare - 2014,2.0File: fundl-b (Rev 06/1012014) Page 3 Printed: 12/112014 12:41 PM




Form 141


Original Budget Operating Budget Actuals To Date Totals (Col B & 0) B&Or 'Qtion Resource Codes Db'ect Codes IAI 16\ ICI 101 lEI IFI

IC·_ ,,;IFIEO SALARIES

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0,0%

Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0,0%

TOTAL CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0,0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0,0%

OASDllMedlcare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0,0%


Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0,0%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0,0%

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

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

TOTAL EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0,0%

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

Noncapitallzed Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

L BOOKS AND SUPPLIES 5 000.00 5 000.00 0.00 5 000.00 0.00 0.0%

~~.. .ICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 13000.00 13 000.00 9412.14 17604.94 (4604.94 -35.4%


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

Professional/Consulting Services andOperating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 13 000.00 13 000.00 9412.14 17604.94 f4604.94 -35.4%

CAPITAL OUTLAY

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0,0%

Buildings and Improvements of Buildings 6200 0.00 0.00 5842.50 5842.50 IS 842.50 New

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0,0%


TOTAL CAPITAL OUTLAY 0.00 0.00 5842.50 5842.50 15842.50 New


Debt Service

Debt Service ~ Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL OTHER OUTGO (excludina Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0,0%

TOTAL EXPENDITURES 18 000.00 18000.00 15254.64 28447.44

California Dept of EducationSACS Financial Reporting Softl.'(ar8 - 2014,2,0File: fundi-b (Rev 06/10/2014) Page 4 PrInted: 121112014 12:41 PM




Form 141


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&D1tlon Resource Codes Db'ect Codes IAI 18\ ICI IDI lEI IFl

II., _«FUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0,0%

(aITOTAL INTERFUNDTRANSFERSIN 0.00 0.00 0.00 0.00 0.00 0.0%



(bl TOTAL INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0,0%




(cl TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


All Other Financing Uses 7899 0.00 0.00 0.00 0.00 0.00 0.0%

("'TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0%

lIBUTIONS



(el TOTAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

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

California Dept of EducationSACS Financial Reporting Software· 2014,2,0File fundi-b (Rev 06/10/2014) Page 5 Printed: 1V112014 12:41 PM

First InterimArena Union Elementary/Point Arena Joint Union HigliJeferred Maintenance FundMendocino County Exhibit: Restricted Balance Detail

23 76349 0000000Form 141





0.00

Printed: 12/1/2014 12:41 PM

Arena Union E;lementary/Point Arena Joint Union HighMendocino County

2014-15 First InterimPupil Transportation E;quipment Fund

Revenues, E;xpenditures, and Changes in Fund Balance23 76349 0000000

Form 151


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&Dr ;ption Resource Codes Ob'ect Codes fAI 18\ IC\ fO\ lEI IFI

I" IENUES

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

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

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

4) Other Locel Revenue 8600-8799 30.00 30.00 9.48 30.00 0.00 0.0%

5\ TOTAL REVENUES 30.00 30.00 9.48 30.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 0.00 0.00 17442.19 17442.19 (17442.19 New


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


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



C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES fAS - B91 30.00 30.00 f17432.71 117412.19


erfund Transfersd) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

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


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

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


California Dept of EducationSACS Financial Reporting Software - 2014,2.0File: fundJ~b (Rav 00(1012014) Page 1 Printed: 1V1f2014 12:41 PM


2014-15 First InterimPupil Transportation Equipment Fund


Form 151


Oblect CodesOrigin~~~Udget operati~:\Budget Actual~c;o Date T~~IS (Col B & D) B&D

'otion Resource Codes lEI IF)

1=•••d INCREASE (DECREASE) IN FUNDBALANCE IC + D41 30.00 30.00 117432.71 '17412.19


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 815.04 815.04 40811.61 39996.57 4907.3%


c) As of July 1 - Audited (F1a + F1b) 815.04 815.04 40811.61

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0,0%


2) Ending Balance, June 30 (E + F1e) 845.04 845.04 23,399.42


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00







ib.- UnassicnedlUnaoorooriated Amount 9790 0.00 0.00 0.00

California Dept of EducatlonSACS Flnanclal Reporting Sof!lvare· 2014.2.0File: fundi~b (Rev 06/1012014) Page2 Printed: 121112014 12:41 PM


2014·15 First InterimPupil Transportation Equipment Fund


Form 151


Original BUdget Operating Budget Actuals To Date Totals (Col B & D) B&D(pUon Resource Codes Oblect Codes IA) 1131 ICI IDI lEI IF)

to ..."R STATE REVENUE

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

All Other State Apportionments - Prior Years 8319 0.00 0.00 0.00 0.00 0.00 0,0%



OTHER LOCAL REVENUE

SalesSale of EquipmenVSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 30.00 30.00 9048 30.00 0.00 0.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0,0%

Other Transfers of ApportionmentsFrom DIstricts or Charter Schools 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 8792 0.00 0.00 0.00 0.00 0.00 0,0%

From JPAs 8793 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL OTHER LOCAL REVENUE 30.00 30.00 9048 30.00 0.00 0.0%

TOTAL REVENUES 30.00 30.00 9048 30.00

Californla Dept of EducationSACS Financial Reporting Software - 2014,2,0File: fundi-b (Rev 06/10/2014) Page 3 Printed: 121112014 12:41 PM




Form 151

I%Dlff


'otlon Resource Codes Db'ect Codes CAl CEll ICI CDI CEI CF)

t.~~"SIFIED SALARIES

Classified Support Salaries 2200 0,00 0,00 0,00 0,00 0,00 0.0%


EMPLOYEE BENEFITS

STRS 3101·3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201·3202 0,00 0,00 0.00 0,00 0,00 0.0%

OASDllMedicerelAlternatlve 3301·3302 0.00 0.00 0.00 0,00 0.00 0,0%

Health and Welfare Benefits 3401·3402 0.00 0.00 0,00 0.00 0,00 0.0%

Unemployment Insurance 3501·3502 0.00 0.00 0,00 0,00 0.00 0.0%

Workers' Compensation 3601·3602 0,00 0.00 0,00 0,00 0.00 0.0%

OPEB, Alloceled 3701·3702 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other Employee Benefits 3901·3902 0.00 0.00 0.00 0.00 0.00 0,0%


BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0,00 0,00 0,00 0,00 0.00 0.0%

Materials and Supplies 4300 0.00 0,00 0,00 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 17442.19 17 442.19 117442.19 New

TOTAL BOOKS AND SUPPLIES 0.00 0.00 17442.19 17442,19 C17442.19 New

'::ES AND OTHER OPERATING EXPENDITURES

~uLlagreements for Services 5100 0.00 0,00 0.00 0,00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0,00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0,00 0,00 0.0%

Professional/Consulting Services andOperating Expenditures 5800 0,00 0,00 0.00 0.00 0.00 0.0%

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 0,00 0,00 0,00 0,00 0.00 0.0%

CAPITAL OUTLAY

Equipment 6400 0,00 0.00 0.00 0,00 0,00 O.Otl/tl

Eql,Jipment Replacement 6500 0.00 0,00 0,00 0.00 0.00 0.0%

TOTAL CAPITAL OUTLAY 0,00 0,00 0.00 0,00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 0.00 0.00 0,00 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0,00 0.0%

TOTAL OTHER OUTGO (excludlno Transfers of Indirecl CosIs) 0,00 0.00 0.00 0.00 0.00 0.0%

TOTAL EXPENDITURES 0.00 0.00 17 442,19 17442.19

California Dept of EducationSACS Financial Reporting Soft....'are ~ 2014.2.0File: fundl-b (Rev 06/1012014) Page4 Printed: 121112014 12:41 PM




Form 151


Origin.1 Budget Oper.ting Budget Actuals To Date Totals (Col B & D) B&D'ijption Resource Codes Db'ect Codes fAI 1131 ICI 101 lEI IFl

I•• _.{FUND TRANSFERS



la) TOTAL INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%



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

OTHER SOURCES/USES

SOURCES

Other Sources




{el TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


(d) TOTAL USES 0.00 0.00 0.00 0.00 0.00 0,0%

CONTRIBUTIONS

ibutions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0%

Lontributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0%

leI TOTAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES(a - b + e - d + e) 0.00 0.00 0.00 0,00

California Dept of EducationSACS Financial Reporting Softy(are - 2014.2.0File: fundi-b (Rev 06(1012014) Page 5 Printed: 121112014 12:41 PM

First InterimArena Union Elementary/Point Arena Joint Union IPI.iljjlii Transportation Equipment FundMendocino County Exhibit: Restricted Balance Detail

23 76349 0000000Form 151





0.00

Printed: 12/1/2014 12:41 PM


2014-15 First InterimSpecial Reserve Fund for Postemployment Benefits


Form 201


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&Dltlon Resource Codes Object Codes IA) lSI ICI 101 lEI IFI

A."tOVENUES

1) "CFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

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



5\ TOTAL REVENUES 700.00 700.00 181.03 700.00

B. EXPENDITURES



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

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


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



91 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES /A5 - B91 700.00 700.00 161.03 700.00

[l ~THER FINANCING SOURCES/USES

Iterfund Transfersa) Transfers In 8900-8929 55000.00 55000.00 0.00 55000.00 0.00 0.0%

b) Transfers Out 7600-7629 69170.00 69170.00 0.00 69170.00 0.00 0.0%


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

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

A\Tn.. USES 114170.00 114170.00 0.00 114170.00

California Dept of Edl!callonSACS FinancIal Reporting Software - 2014.2.0File: fundi~b (Rev 06/10/2014) Page 1 Printed: 1211/2014 12:41 PM




Form 201


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&D'>tion Resource Codes Db"ect Codes IAI lSI ICI lDl lEI IFI

E...co r INCREASE (DECREASE) IN FUNDBALANCE IC + 041 113470.00 13470.00 161.03 13470.00


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 138377.92 138377.92 201204.60 62826.68 45.4%


c) As of July 1 - Audited (F1a + F1b) 138.377.92 138377.92 201204.60



2) Ending Balance, June 30 (E • F1e) 124907.92 124907.92 167734.60


Revolving Cash 9711 0.00 0.00 0.00

I Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00




Other Assignments 9760 124907.92 124,907.92 187734.80



~Unassianed/Unaooronriated Amount 9790 0.00 0.00 0.00

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-b (Rev 06/1012014) Page 2 Printed: 121112014 12:41 PM




Form 201

~% OIff

Board Approved Projected Year Difference ColumnOriginal Budget Operating Budget Actuals To Date Totals (Col B & OJ B&D

lption Resource Codes Db'ect Codes (A) (13) (C) (D) (E) IF),," .. ,cR LOCAL REVENUE

Interest 8660 700.00 700.00 161.03 700.00 0,00 0.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 0,00 0.00 0.00 0.00 0.00 0,0%

TOTAL, OTHER LOCAL REVENUE 700,00 700.00 161.03 700.00 0.00 0.0%

TOTAL REVENUES 700,00 700,00 161,03 700.00

INTERFUND TRANSFERS


From: General FundlCSSF 8912 55 000.00 55 000.00 0.00 55 000.00 0,00 0.0%

Other Authorized Interfund Tfansfers In 8919 0.00 0.00 0.00 0,00 0.00 0.0%

(al TOTAL INTERFUND TRANSFERS IN 55 000.00 55 000.00 0.00 55 000.00 0.00 0.0%


To: General FundlCSSF 7612 69170.00 69170,00 0.00 69170.00 0,00 0.0%

To: State SchOOl Building Fundi

County School Facilities Fund 7613 0.00 0,00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0,00 0.00 0,00 0,00 0.0%

(b) TOTAL INTERFUND TRANSFERS OUT 69170,00 69170.00 0,00 69170.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources

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

(c TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 0,00 0.00 0,00 0,00 0,00 0.0%

(dl TOTAL USES 0.00 0,00 0.00 0,00 0.00 0,0%

CONTRIBUTIONS


(el TOTAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES(a - b + c - d + e) (14,170,00) (14,170.00) 0.00 (14,170,00)

California DeplofEducalionSACS Financial Reporting Software ~ 2014.2.0File: fundj·b (Rev 06/10(2014) Page 3 Printed: 1211/2014 12:41 PM

First InterimArena Union Elementary/Point Arena JoinspeiI:ieIHR§l3erve Fund for Postemployment BenefitsMendocino County Exhibit: Restricted Balance Detail

23 76349 0000000Form 201





0.00

Printed: 12/1/2014 12:41 PM


2014-15 First InterimBuilding Fund

Revenues, Expenditures, and Changes in Fund Balance23763490000000

Form 211

~%Diff


'iotion Resource Codes Db'ect Codes IAI lEi" IC\ 101 lEI IFI

h. "EVENUES

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

2) Federal Revenue 8100·8299 0,00 0,00 0,00 0.00 0.00 0.0%

3) Other State Revenue 8300·8599 0.00 0,00 0.00 0,00 0,00 0.0%

4) Other Local Revenue 8600·8799 200.00 200.00 24,79 200.00 0,00 0.0%

51 TOTAL REVENUES 200,00 200.00 24.79 200,00

B. EXPENDITURES

1) Certificated Salaries 1000·1999 0.00 0.00 0.00 0,00 0.00 0,0%

2) Classified Salaries 2000-2999 0.00 0.00 0,00 0.00 0.00 0.0%

3) Employee Benefits 3000·3999 0,00 0.00 0.00 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 0,00 0,00 0.00 0.00 0,00 0.0%

5) Services and Other Operating Expenditures 5000-5999 0.00 0,00 1750,00 1750,00 (1750,00 New

6) Capital Oullay 6000-6999 0,00 0,00 14383.45 14483,25 (14483.25 New

7) Other Outgo (excluding Transfers of Indirect 7100-7299,Costs) 7400-7499 0,00 0,00 0,00 0,00 0,00 0,0%

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

9\ TOTAL EXPENDiTURES 0,00 0,00 18133.45 16233.25

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCiNG SOURCES AND USES IA5 - B91 200.00 200.00 118108.66 116033,25

f"I ()THER FINANCING SOURCES/USES

nterfund Transfersa) Transfers In 8900·8929 0,00 0.00 0.00 0,00 0.00 0.0%

b) Transfers Out 7600-7629 0,00 0,00 0,00 0,00 0,00 0.0%

2) Other Sources/Usesa) Sources 8930·8979 0,00 0.00 0,00 0,00 0,00 0,0%

b) Uses 7630-7699 0,00 0,00 0.00 0.00 0,00 0.0%

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

4\ TOTAL OTHER FINANCING SOURCES/USES 0,00 0.00 0,00 0,00

California Dept of EducationSACS Financial Reporting Software - 2014,2.0File: fundi--d (ReV 05/13/201<1) Page 1 Printed: 1211fl014 12:41 PM


2014·15 First InterimBuilding Fund


Form 211

~%Diff

Board Approved Projected Year Difference ColumnOriginal Budget Operating Budgel Actuals To Date Tolals (Col B & D) B&D

iriction Resource Codes Db'ect Codes IAI 18\ rc) 10\ IEl IFI

_. I~ET INCREASE (DECREASE) IN FUNDBALANCE IC + 04\ 200.00 200.00 /16108.66 116033.25


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 1858414.27 1858414.27 1684310.72 1174103.55 ·9.4%


c) As 01 July 1 - Audited (F1a + F1b) 1 858414.27 1858414.27 1,684310.72


e) Adjusted Beginning Baiance (F1c + F1d) 1858414.27 1858414.27 1684310.72

2) Ending Balance, June 30 (E + F1e) 1858614.27 1858614.27 1 668277.47


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 0.00 0.00 0.00c) Committed


Other Commitments 9760 0.00 0.00 0.00d) Assigned


AUES Assignment 0000 9780 15,885.61

PAHS Assignment 0000 9780 24.573.59

Bond Defeasance (AUES) 0000 9780 1,818,155.07

PAHS Assignment 0000 9780 15,885.61


Bond Deleasance (AUES) 0000 9780 1,818,155.07


PAHS Assignment 0000 9780

Bond Defeasance (AUES) 0000 9780 1 643,797.97e) Unassigned/Unappropriated


UnassianediUnaaarooriated Amount 9790 0.00 0.00 0.00

California Dept of EducationSACS Financial Reporting Software· 2014.2.0File: fundi-d (Rev 05/13(2014) Page2 Printed: 121112014 12:41 PM




Form 211


Original Budget operati~:lBudget Actuals To Date T~b~IS (Col B Ilo 0) BIloDiDeseriDtion Resource Codes Db"ect Codes IAI ICI IE) (F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0,0%



OTHER STATE REVENUE

Tax Relief SubventionsRestricted Levies· Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventionsfln-Ueu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER LOCAL REVENUE


Other Restricted LeviesSecured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0,0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Valorem TaxesParcel 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 FundsNot Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from DelinquentNon-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

SalesSate of EquipmenVSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0%


Interest 8660 200.00 200.00 24.79 200.00 0.00 0.0%


Other Local Revenue


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

TOTAL OTHER LOCAL REVENUE 200.00 200.00 24.79 200.00 0.00 0.0%1

TOTAL REVENUES 200.00 200.00 24.79 200.00

California Dept of EducatlonSACS Financial Reporting Software· 2014.2.0i=ile: fundi·d (Rev 05/1312014) Page 3 Printed: 121112014 12:41 PM


2014·15 First InterimBuilding Fund


Form 211

% DillBoard Approved Projected Year Difference Column

Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotion Resource Codes Db·ect Codes fAI 1131 ICI 101 lEI IF)

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

OASDIIMedicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0%

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


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

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

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



BOOKS AND SUPPLIES

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

Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES



Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0,0%

ProfessionaUConsulting Services andOperating Expenditures 5600 0.00 0.00 1750.00 1750.00 f1750.00 New

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 1750.00 1750.00 11750.00 New

California Dept of EducatIonSACS Financial Reporting Software - 2014,2,0File: fundi-d (Rev 05/13(2014) Page 4 Printed: 121112014 12:41 PM




Form 211


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescription Resource Codes Oblect Codes IAI ISl ICI IDl IE) IF)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of BUildings 6200 0.00 0.00 14383.45 14483.25 114483.25 New

Books and Media for New School Librariesor Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0%

EqUipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL CAPITAL OUTLAY 0.00 0.00 14383.45 14483.25 114483.25 New


Other Transfers Out

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

Debt Service

Repayment of State School Building Fund

Aid v Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0%


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

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


California Dept of EducationSACS Financial Reporting Software· 2014.2.0File: fundi·d (Rev 05/1312014) Page 5 Printed: 121112014 1241 PM




Form 211


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotion Resource Codes Db'ect Codes tAl lSI ICI IDI lEI IF\

INTERFUND TRANSFERS

INTERFUND TRANSFERS iN


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


To: State School Building Fundi

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

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

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

OTHER SOURCES/USES

SOURCES

ProceedsProceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Sale/Lease-Purchase of LandlBulldlngs 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other SourcesCounty Schaal Building Aid 8981 0.00 0.00 0.00 0.00 0.00 0.0%





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


(e) TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



idl TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS



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

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

California Dept of EducationSACS Financial Reporting Softl.'(are· 2014.2.0File' fundi-d (Rev 05/1312014) Paga6 Printed: 121112014 12:41 PM

First InterimArena Union Elementary/Point Arena Joint Union High Building FundMendocino County Exhibit: Restricted Balance Detail

23 76349 0000000Form 211

Resource Description2014115



California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-d (Rev 04/18/2012) Page 1

0.00

Printed: 12/1/2014 12:41 PM


2014-15 First InterimCapital Facilities Fund


Form 251


Original BUdget Operating BUdget Actuals To Date Totals (COI/~,& D) B/~,DDescrintion Resource Codes Oblect Codes IAI 181 ICI 101

A.REVENUES

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

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



5\ TOTAL REVENUES 55125.00 55125.00 33737.71 55125.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0,0%

3) Employee Benefits 300D-3999 0.00 0.00 0.00 0.00 0.00 0.0%

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


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


8) Other Outgo - Transfers of Indirect Costs 730D-7399 0.00 0.00 0.00 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES IA5 - B91 142219.00 142219.00 28897.71 142109.25

0, OTHER FINANCING SOURCES/USES

1) Interfund Transfersa) Transfers In 8900-8929 57157.30 57157.30 0.00 57157.30 0.00 0,0%

b) Transfers Out 7800-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

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

41 TOTAL OTHER FINANCING SOURCES/USES 57 157.30 57157.30 0.00 57157.30

California Dept of EducationSACS Fi,nancial Reportin9 Softl....are· 2014.2.0File: fundl-d (Rev 05/1312014) Page 1 Printed: 12111"2014 12:41 PM


2014·15 First InterimCapital Facilities Fund


Form 251

%DiffBoard Approved Projected Vear Difference Column

Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescription Resource Codes Oblect Codes (A) (B) (C) (D) IE) IF\

E. NET INCREASE (DECREASE) IN FUNDBALANCE IC + D4) 14938.30 14938.30 28897.71 15048.05



a) As 01 July 1 - Unaudited 9791 7160.89 7160.89 9458.51 2297.62 32.1%


c) As of July 1 • Audited (Fla + Flb) 7160.89 7160.89 9458.51


e) Adjusted Beginning Balance (Flc + Fld) 7160.89 7160.69 9458.51

2) Ending Balance. June 30 (E + Fle) 22099.19 22099.19 24506.56


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00






PAHS Assignment 0000 9780e) Unassigned/Unappropriated


Unassi nedJUnaoorooriated Amount 9790 0.00 0.00 0.00

California Dept of EducatlonSACS Financial Reporting Software - 2014.2.0File: fundl-d (Rev 05/1312014) Page 2 Printed: 121112:014 12:41 PM




Form 251


Original Budget Operating Budget Actuals To Date Totals (Col B & OJ B&DDescrlotlon Resource Codes Db'ect Codes fA) (13) IC) (D) (E) (F)

OTHER STATE REVENUE

Tax Relief SubventionsRestricted Levies - Other


Other Subventionslln-Ueu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER LOCAL REVENUE


Other Restricted LeviesSecured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8818 0.00 0.00 0.00 0.00 0.00 0.0%



Non·Ad Valorem TaxesParcel 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 FundsNot SUbject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from DelinquentNon·LCFF Taxes 8829 0.00 0.00 0.00 0.00 0.00 0.0%

SalesSale of EqulpmenVSupplies 8831 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8880 125.00 125.00 20.38 125.00 0.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 55000.00 55000.00 33717.33 55000.00 0.00 0.0%

Other Local Revent,le


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


TOTAL REVENUES 55125.00 55125.00 33737.71 55125.00

Califomia Dept of EducationSACS Financial Reporting Software· 2014,2.0File: fundl-d (Rev 05/1312014) Page 3 Printed: 121112014 12:41 PM


2014-15 First InterimCapital Faciiities Fund


Form 251


Original Budget Operating Budget Actuals To Date Tolals (Col B & D) B&DDescription Resource Codes Ob'ect Codes (AI IBI (Cl IDI lEI IFI


Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%


CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0,0%





EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

OASDIlMedlcare/Altamative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0%




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

OPEB. Active Employeas 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0%



BOOKS AND SUPPLIES

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



Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0,0%

TOTAL BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0,0%




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and HOllsekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0%



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

Professional1Consulting Services andOperating Expenditures 5600 0.00 0.00 0.00 0.00 0.00 0,0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%


California Dept of EducationSACS Financlal Reporting Soft',vara - 2014.2.0File: fundl-d (Rev 05/13/2014) Page 4 Printed: 121112014 12:41 PM




Form 251


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescription Resource Codes Db'ect Codes (A) (13) IC) (0) (E) IF)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


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


Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


Other Transfers Out


Debt Service



TOTAL OTHER OUTGO lexcludina Transfers of Indirect Costs) 83504.00 83504.00 0.00 83504.00 0.00 0.0%


California DeptofEducalionSACS FinancIal Reporting Software - 2014.2,0File: fUndl-d (ReV 05/13(2014) Page 5 Printed: 12/112014 12:41 PM


2014·15 First InterimCapital Facilities Fund


Form 251


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescription Resource Codes Db"ect Codes fA\ fB\ fC\ iDl lEI IFI

INTERFUND TRANSFERS


Other Authorized Interfund Transters In 8919 57157.30 57157.30 0.00 57157.30 0.00 0.0%

(a) TOTAL INTERFUND TRANSFERS IN 57157.30 57157.30 0.00 57157.30 0.00 0.0%


To: Stale School Building Fundi

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

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

Ib) TOTAL INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

Transfers from Funds of LapsedJReorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0%


Pn:;)ceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0,0%




Ic\ TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



Id) TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES(e - b + c· d + e) 57,157.30 57,157.30 0.00 57,157.30

California Dept of EducationSACS Financial Reportin9 Software· 2014.2,0File: IUndl·d (Rev 05/13/2014) Printed: 121112014 12:41 PM


First InterimCapital Facilities Fund

Exhibit: Restricted Balance Detail23 76349 0000000

Form 251





0.00

Printed: 12/1/2014 12:41 PM


2014-15 First InterimCounty School Facilities Fund


Form 351


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotlon Resource Codes Db"ect Codes IAI lSI ICI IDI lEI IFI

A.REVENUES

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

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



5\ TOTAL REVENUES 102.00 102.00 17.83 102.00

B. EXPENDITURES






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


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0,0%

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

9\ TOTAL EXPENDtTURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES (AS - B91 102.00 102.00 17.83 102.00


1) Interfund Transfersa) Transfers In B900-B929 0.00 0.00 0.00 0.00 0.00 0.0%

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

2) Other Sources/Usesa) Sources 8930-B979 0.00 0.00 0.00 0.00 0.00 0.0%

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

3) Contributions B9BO-B999 0.00 0.00 0.00 0.00 0.00 0.0%


California Dept of EducationSACS Financial Reporting Soft....'are - 2014.2.0File: fundj·d (Rev 0511312014) Page 1 Printed: 121112014 12:41 PM


2014·15 First InterimCounty School Facilities Fund


Form 351


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriDtlon Resource Codes Db'ect Codes IAl 16\ ICI IDl lEI IFI

IE. NET INCREASE (DECRE;ASE) IN FUNDBALANCE IC + D41 102.00 102.00 17.83 102.00


1) Beginning Fund Balancea) As of July 1 - Uneudited 9791 17780.18 17780.18 17755.27 124.91 ·0.1%

b) Audit Adjuslments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1 a + F1 b) 17780.18 17780.18 17755.27


e) Adjusted Beginning Baiance (F1c + F1d) 17780.18 17780.18 17755.27

2) Ending Balance, June 30 (E + F1e) 17,882.18 17882.18 17857.27


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00




Other Assignments 9760 462.53 462.53 437.62e) Unassigned/Unappropriated


Unassl ned/Unaoorooriated Amount 9790 0.00 0.00 0.00

California Dept of EducatlonSACS FInancial Reporting Software· 2014.2.0File: fundi~d (Rev 05/1312014) Page2 Printed: 121112014 12:41 PM




Form 351


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotion Resource Codes Oblect Codes (A) (Ii) (C) (D) IE) IF)

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE

Sales

Sale of EquipmenUSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0%


Interest 8660 102.00 102.00 17.83 102.00 0.00 0.0%


Other Local Revenue




TOTAL REVENUES 102.00 102.00 17.83 102.00

California Dept of EducalionSACS Financlal Reporting Softl,'{are - 2014.2.0File: fundi-d (Rev 05/1312014) Page 3 Printed: 121112014 12:42 PM




Form 351

%DiffBoard Approved Projected Year DlHerence Column

Original Budget Operating BUdget Actuals To Date Totals (Col B & D) B&DIDescriotion Resource Codes Oblect Codes CAl rEiI CCI (OJ lEI IFI

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

OASDllMedicarelAilernative 3301-3302 0.00 0.00 0.00 0.00 0.00 0,0%


Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0,0%


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

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



BOOKS AND SUPPliES



Noncapitallzed Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%,

TOTAL BOOKS AND SUPPliES 0.00 0.00 0.00 0.00 0.00 0.0%



Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0°/1)

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0,0%



Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0,0%

Professional/Consulting Services andOperating Expenditures 5600 0.00 0.00 0.00 0.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%


California Dept of EducationSACS Financial Reporting Software - 2014,2,0File: fundi·d (Rev 05113/2014) Page 4 Printed: 121112014 12:42 PM

Arena Union Elementary/Point Arena Joint Union HighMendocino CO\lnty



Form 351


Original Budget Operating Budget Actuals To Date T~~IS (Col B & D) B&DDescription Resource Codes Oblec! Codes rAI rs\ ICI IE) IFl

CAPITAL OUTLAV

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


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


EqUipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL CAPITAL OUTLAV 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER OUTGO (e.cluding Transfers of Indirect Costs)

Other Transfers Out

Transfers of Pass-Through RevenuesTo Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0,0%


Debt Service



TOTAL OTHER OUTGO re.cludlno Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0%


California Dept or EducationSACS Financial Reporting Software· 2014.2.0I""lIe fundl·d (Rev 05/1312014) Page 5 Printed: 121112014 12:42 PM




Form 351


Original BUdget Operating Budget Actuals To Date Totals (Col B & OJ B&OResource Codes Ob'ect Codes rAI nil ICI 10l rEI IFI

IINTERFUNO TRANSFERS

INTERFUNO TRANSFERS IN



From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0%


(a) TOTAL INTERFUNO TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUNO TRANSFERS OUT

To: State School Building Fundi

County School Facllities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0%


rblTOTAL INTERFUNO TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease-

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

Other Sources







(el TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


ld\ TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS




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

California Dept of EducalionSACS Financlal Reporting Software - 2014.2.0File: fundi-d (Rev 05f13!201<1) Page6 Printed: 1211/2014 12:<12 PM

First InterimArena Union Elementary/Point Arena Joint Union High County School Facilities FundMendocino County EXhibit: Restricted Balance Detail

23 76349 0000000Form 351

Resource

7710

Description

State School Facilities Projects

2014/15Projected Year Totals

17,419.65



17,419.65

Printed: 12/1/2014 12:42 PM


2014-15 First InterimBond Interest and Redemption Fund


Form 511


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotion Resource Codes Db'ect Codes fAI fBI ICl 101 fEI fFl

A.REVENUES

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

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



5) TOTAL REVENUES 0.00 0.00 0.00 0.00

B. EXPENDITURES






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

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

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

9) TOTAL EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES BEFORE OTHERFINANCING SOURCES AND USES lAB - B9l 0.00 0.00 0.00 0.00


1) Interfund Transfersa} Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

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


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

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

41 TOTAL OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00

California Dept of Education,sACS Financial Reponing Software - 2014,2,0File: fundj·d (Rev 05/1312014) Page 1 Printed: 121112014 12:<12 PM




Form 511


Original Budget Operating Budget Actuals To Date Totals (Col B & OJ B&DDescriotion Resource Codes Ob'ect Codes IAI 113\ ICI 101 lEI IFI

E. NET INCREASE (DECREASE) IN FUND

BALANCE IC + 041 0.00 0.00 0.00 0.00


1) Beginning Fund Balancea) As of July 1 - Unaudited 9791 500295.00 500295.00 0.00 (500295.00 -100.0%


cj As of July 1 - Audited (F1a + F1b) 500295.00 500295.00 0.00


e) Adjusted Beginning Balance (F1c + F1d) 500295.00 500 295.00 0.00

2) Ending Balance, June 30 (E + F1e) 500 295.00 500 295.00 0.00


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00



Other Commitments 9760 0.00 0.00 0.00d)Assighed

Other Assignments 9760 500 295.00 500 295.00 0.00e) Unassigned/Unappropriated


Unassioned/Unaoorooriated Amount 9790 0.00 0.00 0.00

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi·d (Rev 05/1312014) Page 2 PrInted: 121112014 12:42 PM




Form 511


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescription Resource Codes Db'ect Codes IAj IB) Ie) (D) lEI IFI

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief SubventionsVoted Indebtedness Levies


Other Subventions/ln4 Ueu Taxes 8572 0.00 0.00 0.00 0.00 0.00 0.0%


OTHER LOCAL REVENUE

County and District TaxesVoted Indebtedness Levies

Secured Roll 8611 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8812 0.00 0.00 0.00 0.00 0.00 0.0%



Penalties and Interest from DelinquentNon-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0,0%

Interest 8860 0.00 0.00 0.00 0.00 0.00 0.0%


Other Local Revenue




TOTAL REVENUES 0.00 0.00 0.00 0.00


Debt Service

Bond Redemptions 7433 0.00 0.00 0.00 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0,0%


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


California Dept of EducationSACS Financial Reporting Software - 2014,2.0f'Oile: fundi-d (Rev 05/1312014) Page 3 Printed: 1V112014 12:42 PM




Form 511


Original Budget Operating Budget Actuals To Date Totals (Col B & OJ B&ODescriotion Resource Codes Db'ect Codes IAI 1131 ICI 101 lEI IF)

INTERFUNO TRANSFERS

INTERFUNO TRANSFERS IN

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

(alTOTAL INTERFUNOTRANSFERSIN 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUNO TRANSFERS OUT

To: General Fund 7614 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0,0%

(bl TOTAL INTERFUNO TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources



(el TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



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

CONTRIBUTIONS


Contributions from RestriGted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0%


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

California Dept of EducationSACS Financial Reporting Software· 2014.2.0File: fundi-d (Rev 05/13(2014) Page 4 Printed: 1211(2014 12:42 PM

First InterimArena Union Elementary/Point Arena Joint Union HighBond Interest and Redemption FundMendocino County Exhibit: Restricted Balance Detail

23 76349 0000000Form 511





0.00

Printed: 12/1/2014 12:42 PM


2014-15 First InterimSelf-Insurance Fund

Revenues, Expenses and Changes in Net Position23 76349 0000000

Form 671


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescrlotion Resource Codes Db'ect Codes tAl rSl ICl rm IE) IFl

A.REVENUES

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

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


4) Other Local Revenue 8600-8799 10700,00 10700.00 250.09 10 844.09 144.09 1.3%

5\ TOTAL REVENUES 10 700.00 10 700.00 250.09 10844.09

B.EXPENSES


2) Classified Salaries 2000-2999 0.00 0,00 0,00 0.00 0.00 0.0%



5) Services and Other Operating Expenses 5000-5999 3 000.00 3000.00 856.00 3 000.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0,00 0.00 0.00 0.00 0.0%

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

Costs) 7400-7499 0,00 0.00 0.00 0.00 0.00 0.0%

8) Other Outgo· Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0,00 0.0%

9) TOTAL EXPENSES 3000.00 3000.00 856.00 3000.00

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENSES BEFORE OTHERFINANCING SOURCES AND USES IA5 - B91 7700,00 7700.00 1605.91 7844.09

D. OTHER FINANCING SOURCESIUSES

1) Intertund Transfersa) Transfers In 8900-8929 0.00 0,00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0,00 0.00 0.00 0.00 0.00 0.0%

2} Other Sources/Usesa) Sources 8930-8979 0,00 0,00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0,00 0,00 0,00 0.00 0.00 0.0%

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

4\ TOTAL OTHER FINANCING SOURCES/USES 0.00 0.00 0,00 0.00

California Dept of EducationSACS Financial Reporting Software - 2014.2.0FilE!' fundi-e (Rev 05r.22r.2014) Printed: 1211r.2014 12:42 PM




Form 671


Original Budget Operallng Budget Actuals To Date Totals (Col B & D) B&DDescrlollon Resource Codes Oblect Codes rAI /8\ rCI 10\ rEI rF\

E. NET INCREASE (DECREASE) IN

NET POSITION IC + 041 7700,00 7700.00 1605.91 7844.09

F. NET POSITION

1) Beginning Net Position

a) As of July 1 - Unaudited 9791 91993,07 91993.07 92454.46 461.39 0.5%

b) Audit Adjustments 9793 0.00 0.00 0.00 0,00 0.0%


d) Other Restatements 9795 0.00 0,00 0.00 0.00 0.0%

e) Adjusted Beginnin9 Net Position (F1c + F1d) 91993.07 91993.07 92454.46

2) Endin9 Net Position, June 30 (E + F1e) 99693.07 99693.07 100 298.55

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 99693,07 99693.07 100 298.55

California Dept of EducationSACS Financial Reporting Software ~ 2014,2.0File: fundi-e (Rev OSI2212014) Page2 Printed: 121112014 12:42 PM




Form 671

%DiH"Board Approved Projected Year Difference Column

Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotion Resource Codes Obiect Codes (AI (131 (Cl (Dl lEI IFI

OTHER LOCAL REVENUE

Sales

Sale of EquipmenlfSupplies 8631 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 400.00 400.00 106.00 400.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 10300.00 10300.00 0.00 10300.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 144.09 144.09 144.09 New

Other Local Revenue


All Other Trensfers In frcm All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL OTHER LOCAL REVENUE 10,700,00 10700.00 250.09 10844.09 144.09 1.3%

TOTAL REVENUES 10700.00 10700.00 250.09 10844.09

California Dept of EducationSACS Financial Reporting Software· 2014.2.0File: fundi-a (Rev 0512212014) Page 3 Printed: 121112014 12:42 PM




Form 671


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotion Resource Codes Ob'ec! Codes IAI lEll ICI IDl lEI IFI


Certificated Pupil Support Salaries 1200 0,00 0.00 0.00 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 0.00 0,00 0.00 0.00 0.00 0.0%

TOTAL CERTIFICATED SALARIES 0,00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 0,00 0.00 0.00 0.00 0.00 0.0%


Other Classified Salaries 2900 0.00 0.00 0,00 0.00 0.00 0,0%

TOTAL CLASSIFIED SALARIES 0,00 0.00 0.00 0,00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0,00 0.00 0,00 0,00 0.00 0.0%

PERS 3201-3202 0,00 0.00 0.00 0,00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0,00 0.00 0.00 0,00 0.00 0.0%

Unemployment Insurance 3501-3502 0,00 0.00 0.00 0.00 0,00 0.0%

Workers'·Compensation 3601-3602 0,00 0,00 0.00 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0,00 0.00 0.00 0.00 0.00 0.0%

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


TOTAL EMPLOYEE BENEFITS 0,00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0,00 0.00 0.00 0.00 0.00 0.0%

Materials and Supplies 4300 0,00 0.00 0.00 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0,00 0,00 0.00 0,00 0.00 0,0%

TOTAL BOOKS AND SUPPLIES 0,00 0.00 0.00 0,00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENSES

SUbagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0,0%



Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0,00 0.00 0.00 0,0%

Transfers of Direct Costs - lnterfund 5750 0.00 0.00 0.00 0,00 0.00 0.0%

Professional/Consulting Services andOperating Expenditures 5800 3000,00 3000.00 856.00 3000.00 0.00 0.0%

Communications 5900 0.00 0,00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 3000.00 3000.00 856.00 3000.00 0.00 0.0%

California Dept of EducationSACS Financial Reporting Software - 2014,2.0File: fundl-e (Rev 05/2212014) Page 4 Printed: 121112014 12:42 PM

Arena l)nion Elementary/Point Arena Joint Union HighMendocino County



Form 671


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescription Resource Codes Ob'ect Codes fA) U:ll (C) IDl lEI fFI

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0,0%

TOTAL DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL EXPENSES 3 000.00 3000.00 856.00 3 000.00

INTERFUND TRANSFERS



Ie) TOTAL INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0,0%



Ib) TOTAL INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources


(e) TOTAL SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from LapsedJReorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0%

Id) TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS



Ie) TOTAL CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

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

California Dept of EducatJonSACS Financial Reporting Software - 2014.2.0File. fundi+e (ReY 0512212014) Page 5 Printed: 121112014 12:42 PM

First InterimArena Union Elementary/Point Arena Joint Union High Self-Insurance FundMendocino County Exhibit: Restricted Net Position Detail

23 76349 0000000Form 671



Total, Restricted Net Position

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-e (Rev 04/19/2012) Page 1

0.00

Printed: 12/1/2014 12:42 PM


2014-15 First InterimFoundation Private-Purpose Trust Fund


Form 731

%DiHBoard Approved Projected Year Difference Column

Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DResource Codes Ob'ect Codes (AI IB) IC} (Dl lEI IFl

IA. REVENUES

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

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



5\ TOTAL REVENUES 209.00 209.00 45.97 209.00

B.EXPENSES

1) Certificated Salaries 1000-1999 0.00 0,00 0,00 0,00 0.00 0.0%

2) Classified Salaries 2000-2999 0,00 0,00 0,00 0.00 0.00 0,0%

3) Employee Benefits 3000-3999 0,00 0.00 0.00 0,00 0,00 0.0%

4) Books and Supplies 4000-4999 0.00 0,00 0,00 0.00 0.00 0.0%

5) Services and Other Operating Expenses 5000-5999 775,00 775.00 0.00 775.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0,00 0.00 0.00 0,00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299,Costs) 7400-7499 0,00 0.00 0.00 0.00 0.00 0,0%


9\ TOTAL EXPENSES 775.00 775.00 0.00 775,00

C. EXCESS (DEFICIENCY) OF REVENUESOVER EXPENSES BEFORE OTHERFINANCING SOURCES AND USES (A5. B91 1566.00 1566.00 45.97 /566.00



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

b) Transfers Out 7600-7629 0.00 0.00 0,00 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.00 0.00 0,00 0.0%

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

4\ TOTAL OTHER FINANCING SOURCES/USES 0.00 0,00 0.00 0.00

California Dept of EducationSACS Financial Reporting Software - 2014.2.0Fila: lundi-e (Rev 05(22/2014) Page 1 Printed: 1211(2014 12A2 PM




Form 731


Original Budget Operating Budget Actuals To Date Totals (Col B & D) 6&DDescription Resource Codes Oblect Codes tAl tBI tel tDI tEl IF\

E. NET INCREASE (DECREASE) INNET POSITION IC + D41 1566.00 1566.00 45.97 1566.00

F. NET POSITION

1) Beginning Net Positiona) As or July 1 - Unaudited 9791 45,570.02 45570.02 45760.58 190.56 0.4%




e) Adjusted Beginning Net Position (F1c + F1d) 45570.02 45570.02 45760.58

2) Ending Net Position, June 30 (E + F1e) 45004.02 45004.02 45194.58

Components of Ending Net Position

a) Net Investment In Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 44752.72 44752.72 44927.57

c\ Unrestricted Net Position 9790 251.30 251.30 267.01

California Dept of EducationSACS Financial Reponing Softvrare - 2014,20File fundi-e (Rev 0512212014) Page 2 Printed: 121112014 12:42 PM



Revenues, Expenses and Changes In Net Position23 76349 0000000

Form 731


Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotion Resource Codes Ob'ect Codes tAl IBI ICl (01 lEI IFl

OTHER LOCAL REVENUE

SalesSale of EquipmenVSupplies 8631 0,00 0,00 0,00 0,00 0,00 0.0%

Interest 8660 209,00 209,00 45,97 209,00 0,00 0.0%

Net Increase (Decrease) in the Fair Value of Investments 8662 0,00 0,00 0,00 0,00 0,00 0.0%

Other Local Revenue



TOTAL REVENUES 209.00 209.00 45.97 209.00

California Dept of EducationSACS Financial Reporting Soft'..vare - 2014.2.0File: fundi~e (Rev OS/2212014) Page3 Printed: 1211/2014 12:42 PM




Form 731


Original Budget Operaling Budget Actuals To Date Totals (Col B & D) B&DDescriotlon Resource Codes Ob'ect Codes fAl 113\ ICl 101 lEI IFI


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

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

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

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%


CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0,0%





TOTAL CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0,0%

EMPLOYEE BENEFITS

vSTRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

OASDllMedlcarelAlternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0,0%



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

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

Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0,0%


BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0,0%



Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0,0%

TOTAL BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENSES



Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0,0%

Insurance 5400·5450 0.00 0.00 0.00 0.00 0.00 0,0%




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

ProfessionaVConsulting Services andOperating Expenditures 5600 775.00 775.00 0.00 775.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL SERVICES AND OTHER OPERATING EXPENSES 775.00 775.00 0.00 775.00 0.00 0,0%

California Dept of EducationSACS Financial Reporting Soft....iare ~ 2014.2,0File' fundl-e (Rev 0512212014) Page 4 Printed: 121112014 12:42 PM




Form 731

%DitfBoard Approved Projected Year Difference Column

Original Budget Operating Budget Actuals To Date Totals (Col B & D) B&DDescriotion Resource Codes Ob'ect Codes (A) (13) (C) CD) (E) (F)

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0,0%

TOTAL DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL OTHER OUTGO lexcludina Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL EXPENSES 775.00 775.00 0.00 775.00

INTERFUND TRANSFERS



(aITOTAL iNTERFUNDTRANSFERSIN 0.00 0.00 0.00 0.00 0.00 0,0%

OTHER SOURCES/USES

SOURCES

Other Sources



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

USES

Transfers of Funds from LapsedJReorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0%

All Other FI.nancing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0%

Id\ TOTAL USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS



(el TOTAL CONTRIBUTiONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES(a + c - d + 0) 0.00 0.00 0.00 0.00

California Dept of EducationSACS Financial Reporting Software - 2014.2,0File: fI.mdi~e (Rev OS/2212014) page5 Printed: 12/1/2014 12:42 PM

First InterimArena Union Elementary/Point Arena Joint Union Hignoundation Private-Purpose Trust FundMendocino County Exhibit: Restricted Net Position Detail

23 76349 0000000Form 731

Resource

9010

Description

Other Restricted Local

2014/15Projected Year Totals

44,927.57

Total, Restricted Net Position

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-e (Rev 04/19/2012) Page 1

44,927.57

Printed: 12/1/2014 12:42 PM


2014-15 First InterimAVERAGE DAILY ATTENDANCE 23 76349 0000000

FormAl

ESTIMATEDFUNDED ADA ESTIMATED

ESTIMATED Board P-2 REPORT ESTIMATEDFUNDED ADA Approved ADA FUNDED ADA PERCENTAGE

Original Operating Projected Year Projected DIFFERENCE DIFFERENCEBudget Budget Totals Year Totals (Col. D - B) (Col. E/B)

Description IA) IB) IC) (01 lEI IFI

A. DISTRICT1. Total District Regular ADA per EC 42238.05(b)

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

ADA) 386.52 383.59 384.04 387.18 3.59 1%2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA perEC 42238.05(b)Includes Opportunity Classes, Home &Hospital, Special Day Class, ContinuationEducation, Special Education NPS/LCIand Extended Year, and Community DaySchool (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0%

3. Total Basic Aid Open Enrollment Regular ADAper EC 42238.05(b)Includes Opportunity Classes, Home &Hospital, Special Day Class, ContinuationEducation, Special Education NPS/LCIand Extended Year, and Community DaySchool (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0%

4. Total,District Regular ADA(Sum of Lines A1 through A3) 386.52 383.59 384.04 387.18 3.59 1%

5. District Funded County Program ADAa. County Community Schools

per EC 1981 (a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0%c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%d. Special Education Extended Year-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%e. Other County Operated Programs:

Opportunity Schools and Full DayOpportunity Classes, Specialized SecondarySchools, Technical, Agricultural, and NaturalResource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0%

f. Total, District Funded County Program ADA(Sum of Lines A5a through A5e) 0.00 0.00 0.00 0.00 0.00 0%

6. TOTAL DISTRICT ADA(Sum of Line A4 and Line A5f) 386.52 383.59 384.04 387.18 3.59 1%

7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0%8. Charter School ADA

(Enter Charter School ADA usingTab C. Charter School ADA) ••••••

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 12/1/2014 12:42 PM


2014-15 First InterimAVERAGE DAILY ATTENDANCE 23 76349 0000000

FormAl



Original Operating Projected Year Projected DIFFERENCE DIFFERENCEBudget Budget Totals Year Totals (Col. D - B) (Col. E/ B)

Description IAI (B) (C) (D) lEI IFI

B. COUNTY OFFICE OF EDUCATION1. County Program ADA

a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0%b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0%c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0%d. Probation Referred, on Probation or Parole,

or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0%e. Total, County Program ADA

(Sum of Lines B1a through B1d) 0.00 0.00 0.00 0.00 0.00 0%2. District Funded County Program ADA

a. County Community Schoolsper EC 1981 (a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%

b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0%c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%d. Special Education Extended Year-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%e. Other County Operated Programs:


f. Total, District Funded County Program ADA(Sum of Lines B2a through B2e) 0.00 0.00 0.00 0.00 0.00 0%

3. TOTAL COUNTY OFFICE ADA(Sum of Lines B1e and B2f) 0.00 0.00 0.00 0.00 0.00 0%

4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0%5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0%6. Charter School ADA

(Enter Charter School ADA usingTab C. Charter School ADA)



2014-15 First InterimAVERAGE DAILY ATIENDANCE 23 76349 0000000

FormAl



Original Operating Projected Year Projected DIFFERENCE DIFFERENCEBudget Budget Totals Year Totals (Col. D· B) (Col. E/ B)

Description (A) (B) IC) (0) IE) IF)C. CHARTER SCHOOL ADA

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section.Charter schools reportingSACS financial data sejlarately from their authorizing LEAs re[JorttheirADA in this section.

1. Total Charter School Regular ADAper EC 42238.05(b) 0.00 0.00 0.00 0.00 0.00 0%

2. Charter School County Program ADAa. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0%b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0%c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0%d. Probation Referred, on Probation or Parole,

or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0%e. Total, Charter School County Program ADA

(Sum of Lines C2a through C2d) 0.00 0.00 0.00 0.00 0.00 0%3. Charter School Funded County Program ADA

a. County Community Schoolsper EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%

b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0%c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%d. Special Education Extended Year-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%e. Other County Operated Programs:


f. Total, Charter School Funded CountyProgram ADA(Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0%

4. TOTAL CHARTER SCHOOL ADAISum of Lines C1 C2e and C3f1 0.00 0.00 0.00 0.00 0.00 0%



First InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-1523 76349 0000000

Form CI

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using thestate-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)

Signed: _District Superintendent or Designee

Date: _

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized specialmeeting of the governing board.

To the County Superintendent of Schools:This interim report and certification of financial condition are hereby filed by the governing boardof the school district. (Pursuant to EC Section 42131)

Meeting Date: December 10, 2014

CERTIFICATION OF FINANCIAL CONDITION

Signed: _President of the Governing Board

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

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

NEGATIVE CERTIFICATION--As President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will be unable to meet its financial obligations for the remainder of the current fiscal year or for thesubsequent fiscal year.

Contact person for additional information on the interim report:

Name: Catherine Chin

Title: Business Manager

Telephone: 707-882-2803

E-mail: [email protected]

Criteria and Standards Review Summary

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

NotCRITERIA AND STANDARDS Met Met

1 I Average Daily Attendance I Funded ADA for any of the current or two subsequent fiscal years has I X Inot changed by more than two percent since budget adoption.

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev OS/21/2014) Page 1 of 3 Printed: 12/1/2014 12:42 PM




Form CI

NotCRITERIA AND STANDARDS (continued) Met Met

2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since budget Xadoption.

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

4 Local Control Funding Projected LCFF for any of the current or two subsequent fiscal yearsFormula (LCFF) has not changed by more than two percent since budget adoption. X

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

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by more Xthan five percent since budget adoption.

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal years Xhave not changed by more than five percent since budget adoption.

7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the OeferredMaintenance program under the Local Control Funding Formula. Thissection has been inactivated.

7b Ongoing and Major If applicable, changes occurring since budget adoption meet theMaintenance Account required contribution to the ongoing and major maintenance account n/a

(i.e., restricted maintenance account).

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

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

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) occurred since budget Xadoption that may impact the budget?

S2 Using One-time Revenues Are there ongoing general fund expenditures funded with one-timeto Fund Ongoing revenues that have changed since budget adoption by more than five XExpenditures percent?

S3 Temporary Interfund Are there projected temporary borrowings between funds?Borrowings X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,

Xspecial legislation, or other definitive act (e.g., parcel taxes, forestreserves)?

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,

Xchanged since budget adoption by more than $20,000 and more than5% for any of the current or two subsequent fiscal years?

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev OS/21/2014) Page 2 of 3 Printed: 12/1/2014 12:42 PM




FormCI

SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

Xagreements?

· If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2013-14) annual Xpayment?

· If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, or Xare they one-time sources?

S7a Postemployment Benefits Does the district provide postemployment benefits other thanOther than Pensions pensions (OPEB)? X

· If yes, have there been changes since budget adoption in OPEBliabilities? X

S7b Other Self-insurance Does the district operate any self-insurance programs (e.g., workers'Benefits compensation)? X

· If yes, have there been changes since budget adoption in self-insurance liabilities? X

S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations stillunsettled for:

· Certificated? (Section S8A, Line 1b) X

· Classified? (Section S8B, Line 1b) X

· ManagemenUsupervisor/confidential? (Section S8C, Line 1b) n/aS8 Labor Agreement Budget For negotiations settled since budget adoption, per Government

Revisions Code Section 3547.5(c), are budget revisions still needed to meet thecosts of the collective bargaining agreement(s) for:

· Certificated? (Section S8A, Line 3) n/a

· Classified? (Section S8B, Line 3) n/aS9 Status of Other Funds Are any funds other than the general fund projected to have a

negative fund balance at the end of the current fiscal year? X

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the current

fiscal year with a negative cash balance in the general fund? X

A2 Independent Position Is personnel position control independent from the payroll system?XControl

A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X

A4 New Charter Schools Are any new charter schools operating in district boundaries that areImpacting District impacting the district's enrollment, either in the prior or current fiscal XEnrollment year?

A5 Salary Increases Exceed Has the district entered into a bargaining agreement where any of theCOLA current or subsequent fiscal years of the agreement would result in

salary increases that are expected to exceed the projected state Xfunded cost-of-Iiving adjustment?

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent Financial Is the district's financial system independent from the county officeXSystem system?

A8 Fiscal Oistress Reports Does the district have any reports that indicate fiscal distress? If yes,Xprovide copies to the CaE, pursuant to EC 42127.6(a).

A9 Change of CBO or Have there been personnel changes in the superintendent or chiefXSuperintendent business official (CBO) positions within the last 12 months?

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev OS/21/2014) Page30f3 Printed: 12/1/2014 12:42 PM



Multiyear ProjectionsUnrestricted

23 76349 0000000Form MYPI

Projected Year % %Totals Change 2015-16 Change 2016-17

Object (Fonn 01I) (Co1s. C-NA) Projection (Cols, E-C/C) ProjectionDescription Codes (A) (B) IC) (m '(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E;curreut year - Column A - is extracted)

A. REVENUES AND OTHER FINANCING SOURCESI. LCFF/Revenue Limit Sources 8010-8099 5,578,317.00 0.56% 5,609,800.70 0.55% 5,640,805.002, Federal Revenues 8100-8299 53000.00 0.00% 53,000,00 0.00% 53,000.003. Other State Revenues 8300-8599 77,341.36 -34.36% 50,767.36 0.00% 50,767.364. Other Local Revenues 8600-8799 104,837.05 0.00% 104,836.05 0.00% 104,836.05

5. Other Financing Sourcesa. Transfers In 8900-8929 69,170.00 0.00% 69,170.00 0.00% 69,170.00b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00c. Contributions 8980-8999 (429,608.11 2,26% (439,319.91 1.83% (447,379.66

6. Total (Sum lines A I thlll A5c) 5453057.30 -0.09% 5448254.20 0.42% 5471 198.75

B. EXPENDITURES AND OTHER FINANCING USES

I. Cel1ificated Salaries <.

Ii'·••a. Base Salaries ...... 1,768,062.37 1,865,911.24

b. Step & Columu Adjustmeut 22,6 t3.31 25,584.28

c. Cost-of-Living Adjustment

d. Other Adjustments 75,235.56

e, Total Certificated Salaries (SUIll lines Bla thm BId) 1000-1999 7(,0 n(,7 17 5.53% 1,865,911.24 1.37% 1,891,495.52

2, Classified Salaries

a. Base Salaries 1,066,997.34 1,079,568.89

b. Step & Column Adjustmeut 15,475.94 16,116.82

c. Cost-of-Living Adjustment

d, Other Adjustments (2,904.39 .'

e. Total Classified Salaries (Sum lines B2a thm B2d) 2000-2999 1,066,997,34 1.18% 1,079,568.89 1.49% 1,095,685.71

3, Employee Benefits 3000-3999 1,306,004,73 6.76% 1,394,296.33 3.73% 1,446,237.85

4. Books and Snpplies 4000-4999 432,248.47 -7.67% 399,074.27 0,00% 399,074,27

5. Services and Other Operating Expenditures 5000-5999 724,742.95 0.00% 724,742.95 0.00% 724,742.95

6. Capital Outlay 6000-6999 12,474.1 I 3908.30% 500,000.00 -100.00% 0.00

7. Other Outgo (exclnding Transfers of Indirect Costs) 7100-7299,7400-749 6,855.00 0.00% 6,855.00 0.00% 6,855.00

8. Other Outgo - Transfers ofIndirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.009. Other Financing Uses

a. Transfers ant 7600-7629 232,921.57 4.17% 242,633.37 3.32% 250,693.12

b. Other Uses 7630-7699 0,00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)

1I. Total (Sum lines B1 thm Bl0) 5550306.54 11.94% 6213082.05 -6.41% 5814784.42

C. NET INCREASE (DECREASE) IN FUND BALANCE

I (Line A6 minus line B II) (97249.24 I. (764827.85 (343 585.67.....•.

D. FUND BALANCE

I. Net Beginning Fund Balance (Foml 011, line FIe) 2,060,112,05 1,962,862.81 I,! 98,034.96

2. Ending Fund Balance (Sum lines C and DI) 1,962,862.8 I I, 198,034.96 854,449.29

3, Components of Ending Fund Balance (Fonn 0 II)a. Nonspendable 9710-9719 3.150.00 3,150,00 3,150.00

b. Restricted 9740

c. Committed

I. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 370,473.85 274,965.00 372.24e. UnassignedlUnappropriated

I. Reserve for Economic Uncertainties 9789 784,003.00 895,365.19 850,927.05

2, UnassignedlUnappropriated 9790 805,235,96 24,554.77 0.00

f. Total Components of Ending Fund Balance

(Line D3f must a~'fee with line D2) I 962862.81 1198034.96 854449.29

CaliIornia Dept of EducationSACS Financial Reporting Software - 2014.2.0File: mypi (Rev 02/25/2014) Page 1 Printed: 12/1/2014 1:06 PM


Description

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Anangements

b. Reserve tor Economic Uncet1ainties

c. Unassih'llediUnappropriated

(Enter other reserve projections in Columns C and E for subsequentyears 1 and 2; ClllTent year - Column A - is extracted)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)a. Stabilization Arrangements

b. Reserve for Economic Uncertainties

c. UnassignediUnappropriated

3. Total Available Reserves (Sum lines Ela thm E2c)

ObjectCodes

9750

9789

9790

9750

9789

9790


Multiyear ProjectionsUnrestricted


(Fonn 011)(A)

0.00

784,003.00

805,235.96

0.00

0.00

0.00

I 589238.96

%Change

(Cols. C-A!A)(8)

2015-16Projection

IC)

0.00

895,365.19

24,554.77

919919.96

I

%Change

(Cols. E-C/C)(D)

23 76349 0000000Form MYPI

2016-17Projection

(E)

0.00

850,927.05

0.00

850927.05

F. ASSUMPTIONSPlease· provide below or on a separate attachment, the assumptions used to detennine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines BId, B2d, and B1O. For additional infonnation, please refer to the Budget Assumptions section of theSACS Financial Reporting Software User Guide.

Certificated Salaries: 2015-16 --> includes I% raise + step increase (-2%) - removal of2 CCSS days; 2016-17 --> step increase (-2%) only.Classified Salaries: 2015-16 --> includes I% raise + step increase (-2%); 2016-17 step increase (-2%) only.Benefits: 2015-16 --> includes STRS rate 10.73%, PERS rate 12.6%, H&Wof$14,120; 2016-17 --> includes STRS rate 12.58%, PERS rate 15%; H&Wof$14,120,Books/Supplies: 2015-16 --> deducted one-time costs + estimated increase in Maintenance expensesCapital Outlay: 2015-16 --> added one-time estimated cost for boiler system replacementTax revenue: 1.25% year-over-year estimated increase + increased Charterin lieu of property tax cost; EPA reduced in 2015-16 by $628.State revenue: Reduced in 2015-16 by one-time Mandated Cost Reimbursement revenue and one-time CA ERP revenue.

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: mypi (Rev 02/25/2014) Page 2 Printed: 12/1/2014 1:06 PM



Multiyear ProjectionsRestricted

23 76349 0000000Form MYPI


Object (Fonn 011) (Cols,C-NA) Projection (Cols, E-C/C) ProjectionDescrintion Codes fA) (8) rc) (0) -(E)

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

A REVENUES AND OTHER FINANCING SOURCESI. LCFFfRevenue Limit Sources 8010-8099 0,00 0,00% 0,00 0.00% 0.002. Federal Revellt,es 8100-8299 271,472.63 0.00% 271,472.63 0.00% 271,472.63

3. Other State Revenues 8300-8599 150,863.08 -17.15% 124,985.08 0.00% 124,985.084, Other Local Revenues 8600-8799 437,281.47 0.00% 437,281.47 0.00% 437,281.47

5, Other Financing Sources

a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00

b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00c, Contributions 8980-8999 429,608.11 2.26% 439,319.91 1.83% 447,379.66

6. Total (Sum lines AI thru A5c) I 289225.29 -1.25% I 273059.09 0.63% 1281 118.84


I, Certificated Salaries

a. Base Salaries 441,830.76 423,706.97

b. Step & Column Adjustment 4,125.47 4,859.41

c. Cost-ot:Living Adjustment

d. Other Adjustments 122,249.26

e. Total Certificated Salaries (Sum lines Bla thm BId) 1000-1999 ,1,1' "'0 Of' -4.10% 423,706.97 1.15% 428,566.38

2. Classified Sularies•......

a. Base Salaries 343,877.19 347,001.70


c. Cost-of-Living Adjustment ........

d. Other Adjustments 11,395.30 ......

e. Total Classified Salaries (Sum lines B2a thn, B2d) 2000-2999 343,877.19 0.91% 347,001.70 1.62% 352,616.01

3. Employee Benefits 3000-3999 358,259.98 3.57% 371,038.49 4,72% 388,544.58

4. Books and Supplies 4000-4999 25,913.95 -15.90% 21,793.15 0.00% 21,793.15


6, CapitalOutluy 6000-6999 0.00 0.00% 0.00 0.00% 0.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299,7400-749 0.00 0.00% 0,00 0.00% 0.00

8, Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0,00% 0.00 0.00% 0.009. Other Financing Uses

a. Trans fers Out 7600-7629 0,00 0.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10, Other Adjustments (Explain in Section F below)

I I. Total (Sum lines BI thru BIO) 1254635.86 -0.51% 1 248294.29 2.24% 1276274.10

C. NET INCREASE (DECREASE) IN FUND BALANCE

I (Line A6 minus line BI 1\ 34 589.43 24764.80 4844.74

D, FUND BALANCE

I. Net Beginning Fund Balance (Fonn 011, line FIe) 86,725.24 121,314.67 146,079.47

2. Ending Fund Balance (Sum lines C and DI) 121,314.67 146079.47 150,924.213. Components of Ending Fund Balance (Fonn 0 II)

a. Nonspendable 9710-9719 0.00 0.00 0.00

b. Restricted 9740 121.314.67 146.079.47 150,924.21c. Committed ....

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assibmed 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2, Unassigned/Unappropriated 9790 0.00 0.00

I:\i:;j: 0.00

f. Total Components of Ending Fund Balance ..(Line D3fmust alITee with line D2) 121314.67 146079.47 150924.21



Descrintion

E. AV AILABLE RESERVES

I. General Funda. Stabilization AlTallgements

b. Reserve tor Economic Uncertainties

c. UnassignedJUnappropriuted Amount

(Enter cutTent year reserve projections in Column A, and other reserveprojections in Columns C und E for snbsequent years I and 2)

2. Special Reserve Fund - Noncapital Outlay (Fnnd 17)

a. Stabilization AlTangements

b. Reserve for Economic Uncertainties

c. Unassigned/Unappropriated

3. Total Available Reserves (Sum lines Ela thm E2c)

ObjectCodes

9750

9789

9790

9750

9789

9790


Multiyear ProjectionsRestricted


(Fonn 011)(A)

%Change

(Cols. C-A1A)(B)

2015-16Projection

IC)

I

%Change

(Cols. E-C/C)(0)

23 76349 0000000Form MYPI

2016-17Projection

-(E)

F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to detcnnine the projections for the tirst andsecond subsequent fiscal years. Further, please include all explanation for any significant expenditure adjustmentsprojected in lines BId, 82d, and BID. For udditionul info011atiou, pleuse refer to the Budget Assumptions section of theSACS Financial Reporting Sollware User Guide.

Certificated Salaries: 2015-16 --> includes 1% ruise + step increuse (-2%) - removal of2 CCSS duys; 2016-17 --> step increuse (-2%) only.Classified Salaries: 2015-16 --> includes I% raise + step increase (-2%); 2016-17 step increase (-2%) only.Benefits: 2015-16 --> includes STRS rate 10.73%, PERS rute 12.6%, H&Wof$14,120; 2016-17 --> inclndes STRS rate 12.58%, PERS rate 15%; H&Wof$14,120.Books/Supplies: 2015-16 --> deducted one-time costs + estimuted increase in Maintenance expensesTax revenue: 1.25% year-over-yeur estimated increase + increased Charterinlieu of property tax cost; EPA reduced in 2015-16 by $628,State revenue: Reduced iu2015-16 by one-time Mandated Cost Reimbursement revenue and one-time CA ERP revenue.




Multiyear ProjectionsUnrestricted/Restricted

23 76349 0000000Form MYPi


Object (Fonn 011) (Cols. C-NA) Projection (Cols. E-C/C) ProjectionDescription Codes (A) (B) (C) (D) -(E)

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

A. REVENUES AND OTHER FINANCING SOURCESI. LCFF/Revenue Limit Sources 8010-8099 5,578,317.00 0.56% 5,609,800.70 0.55% 5,640,805.002. Federal Revenues 8100-8299 324,472.63 0.00% 324,472.63 0.00% 324,472.633. Other State Revenues 8300-8599 228,204.44 -22.98% 175,752.44 0.00% 175,752.444. Other Local Revenues 8600-8799 542,118.52 0.00% 542,117.52 0.00% 542,117.525. Other Financing Sources

a. Transfers In 8900-8929 69,170.00 0.00% 69,170.00 0.00% 69,170.00b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A I thm A5cl 6 742 282.59 -0.31% 6721313.29 0.46% 6752317.59


I. Certificated Salaries

a. Base Salaries 2,209,893.13 2,289,618.2 I


c. Cost-of-Living Adjnstment 0.00•....

0.00

d. Other Adjustments 52,986.30 0.00

e. Total Certificated Salaries (Sum lines Bla thm BId) 1000-1999 ? ?nQ RQ1 n 3.61% 2,289,618.2 I 1.33% 2,320,061.90

2. Classified Salaries

o. Base Salaries 1,410,874.53 1,426,570.59


c. Cost-of-Living Adjnstment 0.00 0.00

d. Other Adjustments .... (4,299.69 0.00

e. Total Classified Salaries (Sum lines B2a thn, B2d) 2000-2999 1,410,874.53 1.11% 1,426,570.59 1.52% 1,448,30 I.723. Employee Benefits 3000-3999 1,664,264.71 6.07% 1,765,334.82 3.93% 1,834,782.43

4. Books and Supplies 4000-4999 458,162.42 -8.14% 420,867.42 0.00% 420,867.42


6. Capital Outlay 6000-6999 12,474.11 3908.30% 500,000.00 -100.00% 0.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299,7400-7499 6,855.00 0.00% 6,855.00 0.00% 6,855.008. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.009. Other Financing Uses

a. Transfers Out 7600-7629 232,921.57 4.17% 242,633.37 3.32% 250,693.12b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments 0.00 0.00II. Total (Sum lines BI thru BIO) 6804942.40 9.65% 7461 376.34 -4.96% 7091 058.52C. NET INCREASE (DECREASE) IN FUND BALANCE I.··.

lLine A6 minus line BII) (62659.81 (740063.05 (338740.93)

D. FUND BALANCE

I. Net Beginning Fund Balance (Fonn 011, line FIe) 2,146,837.29 2,084,177.48 1,344,114.432. Ending Fund Balance (Sum lines C and D I) 2,084,177.48 1,344,114.43 1,005,373.503. Components of Ending Fund Balance (Fonn 011)

a. Nonspendable 9710-9719 3,150.00 3,150.00 3,150.00

b. Restricted 9740 121,314.67 146,079.47 150,924.21c, Committed

J. Stabilization Anangements 9750 0.00 0.00 0.002. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 370,473.85 274,965.00 372.24e. UnassignedfUnappropriated

I. Reserve for Economic Uncertainties 9789 784,003.00 895,365.19 850,927.05

2. UnassignedfUnappropriated 9790 805,235.96 24,554.77 0.00f. Total Components of Ending Fund Balance

(Line D3fmust a 'ree with line D2) 2084 177.48 I 344 114.43 I 005 373.50




Multiyear ProjectionsUnrestricted/Restricted

23 76349 0000000Form MYPI


Object (Fonn Oil) (Cols, C-A/A) Projection (Cols, E-C/C) ProjectionDescriotion Codes IA) (8) IC) (0) (E)

E, AVAILABLE RESERVES (Unrestricted except as noted)

I. Geneml Funda. Stabilization Arrangements 9750 0,00 0,00 0,00

b. Reserve for Economic Uncertainties 9789 784,003,00 895,365.19 850,927,05

c. Unassigned/Unappropriated 9790 805,235,96 24,554.77 0,00

d. Negntive Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0,00 0,00

2, Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750 0,00 0,00 0,00

b. Reserve for Economic Unccl1ainties 9789 0,00 0,00 0,00

c, Unassib'11edlUnappropriated 9790 0.00 0.00 0,003, Total Available Reserves - by Amount (Sum lines EI thru E2b) I 589,238,96 919,919,96 850,927,054, Total Available Reserves - b 'Percent lLine E3 divided by Line F3d 23,35% 12,33% 12,00%

F, RECOMMENDED RESERVES

I. Special Education Puss-through Exclusions

For districts that serve as the administrative unit (AU) ofa

special education local pion area (SELPA):

a. Do you choose to exclude from the resen'c calculation

the pass-through fimds distributed to SELPA members? No

b, If you are the SELPA AU and are excluding special

education pass-through fimds:I. Enter the name(s) of the SELPA(s):

.

2, Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections forsubsequent years I and 2 in Columns C and E) 0,00 0,00 0.00

2, Distlict ADA

Used to detcnnine the reserve standard percentage level on line F3d

(Col. A: Fonn AI, Estimated P-2 ADA columu, lines A4, CI, and C2e; enter projections) 384.04 384.04 384.04

3. Calculating the Reservesa, Expenditures and Other Financing Uses (Line B II) 6,804,942.40 7,461,376,34 7,091,058.52

b, Plus: Special Education Pass-through Funds (Line 1'1 b2, if Line 1'1 a is No) 0,00 0,00 0,00

c, Total Expenditures and Other Financing Uses(Line 1'30 plus line F3b) 6,804,942.40 7,461,376,34 7,091,058,52

d. Reserve Standard Percentage Level

(Refer to FOlln 0 ICSI, Criterion 10 for calculation details) 4% 4% 4%

e. Reserve Standard - By Percent (Line F3c times F3d) 272,197,70 298,455,05 283,642.34

f. Reserve Standard - By Amount

(Refer to FOlln 01 CSI, Criterion 10 for calculation details) 64,000.00 64,000,00 64,000.00

g. Reserve Standard (Greater of Line F3e or F3f) 272,197,70 298,455,05 283,642,34

h, Available Reserves (Line E3) Meet Reserve Standard lLine F3rr) YES YES YES

California Dept of EducationSACS Financial Reporting Software - 2014,2.0File: mypl (ReI' 02/25/2014) Page 2 Printed: 12/1/2014 1:06 PM

First InterimArena Union Elementary/Point Arena Joint Union Hl@l14-15 Projected Year TotalsMendocino County No Child Left Behind Maintenance of Effort Expenditures

23 76349 0000000Form NCMOE

Funds 01, 09, and 62 2014-15Section I - Expenditures Goals Functions Objects Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 6,804,942.40

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 236,931.77

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 44,189.58

2. Capital OutlayAll except All except

12,474.117100-7199 5000-5999 6000-6999

5400-5450,5800,7430-

3. Debt Service All 9100 7439 6,855.00

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 232,921.57

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

All except5000-5999,

7. Nonagency 7100-7199 9000-9999 1000-7999 99,740.47

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 20,000.00

9. Supplemental expenditures made as a result of a Manually entered. Must not includePresidentially declared disaster expenditures in lines S, C1-C8, D1, or

D2.

10. Total state and local expenditures notallowed for MOE calculation(Sum lines C1 through C9) i 416,180.73

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services minus(Funds 13 and 61) (If negative, then zero) All All 8000-8699 83,937.90

Expenditures to cover deficits for student body activitiesManually entered. Must not include

2. expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines Band C10, plus lines D1 and D2) 6,235,767.80

F. Charter school expenditure adjustments (From Section IV) 0.00

G. Total expenditures subiect to MOE (Line E plus Line F) 6235767.80

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ncmoe (Rev 04/08/2014) Page 1 Printed: 12/1/2014 1:07 PM

First InterimArena Union Elementary/Point Arena Joint Union Hl@t14-15 Projected Year TotalsMendocino County No Child left Behind Maintenance of Effort Expenditures

23 76349 0000000Form NCMOE

2014-15Annual ADA!

Section II • Expenditures Per ADA Exps.PerADA

A. Average Daily Attendance •.•.......

(Form AI, Column C, sum of lines A4, C1, and C2e)*384.04

B. Charter school ADA adjustments (From Section IV) 0.00

C. Adjusted total ADA (Lines A plus B) 384.04

D. Expenditures per ADA (Line I.G divided by Line II.C)......

16,237.29

Section III • MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures extracted from prior yearUnaudited Actuals MOE calculation). (Note: If the prior year MOE was notmet, in its final determination, CDE will adjust the prior year base to 90percent of the preceding prior year amount rather than the actual prior yearexpenditure amount.) 6,161,681.12 16,063.201. Adjustment to base expenditure and expenditure per ADA amounts for

lEAs failing prior year MOE calculation (From Section V) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 6161,681.12 16,063.20

B. Required effort (Line A.2 times 90%) 5,545,513.01 14,456.88

C. Current year expenditures (Line I.G and Line II.D) 6,235,767.80 16,237.29

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NClB covered programs in FY 2016-17 maybe reduced by the lower of the two percentaqes) 0.00% 0.00%

*Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals EstimatedP-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.


First InterimArena Union Elementary/Point Arena Joint Union f-R@I14-15 Projected Year TotalsMendocino County No Child Left Behind Maintenance of Effort Expenditures

23 76349 0000000Form NCMOE

SECTION IV - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line B)

ExpenditureCharter School Name/Reason for Adjustment Adjustment ADA Adjustment

Total charter school adiustments 0.00 0.00

SECTION V - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Total ExpendituresDescription of Adjustments Expenditures Per ADA

Total adiustments to base expenditures 0.00 0.00


Arena Union Elemental)'/Point Arena Joint Union HighMendocino County

First Interim2014-15 Projected Year Totals

SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

23 76349 0000000Form SIAl

IDirect Costs· Interfund Indirect Costs ¥ Interfund Interfund Interfund Due From Due To

Transfers In Transfers Out Transfers In Transfers Out Transfers In Transfers Out Other Funds Other Funds

:Descriotion 5750 5750 7350 7350 8900-8929 7600-7629 9310 9610

:011 GENERAL FUNDExpenditure Detail 0.00 0.00 0.00 0.00Other Sources/Uses Detail 69170.00 232921.57

1!091

Fund ReconciliationCHARTER SCHOOLS SPECIAL REVENUE FUNDExpenditure Delall 0.00 0.00 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

:101 SPECIAL EDUCATION PASS-THROUGH FUNDExpenditure DetailOther Sources/Uses DetailFund Reconciliation

11 ADULT EDUCATION FUND

Expenditure Detail 0.00 0.00 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliatlon

121 CHILD DEVELOPMENT FUNDExpenditure Detail 0.00 0.00 0.00 0.00Other Sources/Uses Detail 20626.37 0.00Fund Reconciliation

111 CAFETERIA SPECIAL REVENUE FUND

Expenditure Detail 0.00 0.00 0.00 0.00Othar Sources/Uses Detail 100137.90 0.00Fund Reconciliation

141 DEFERRED MAINTENANCE FUND

1

Expenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00

1151Fund ReconciliationPUPIL TRANSPORTATION EQUIPMENT FUNDExpenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00,Fund Reconciliationi

1171 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY: Expenditure Detail

Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

:181 SCHOOL BUS EMISSIONS REDUCTION FUND

I Expenditure Detail 0.00 0.00, Other Sources/Uses Detail 0.00 0.00

! Fund Reconciliation191 FOUNDATION SPECIAL REVENUE FUND

Expenditure Detail 0.00 0.00 0.00 0.00Other Sources/Uses Detail 0.00Fund Reconciliation

201 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITSExpenditure DetailOther Sources/Uses Detail 55000.00 69170.00Fund Reconciliation

211 BUILDING FUNDExpenditure Detail 0.00 0.00Othar Sources/Uses Detail 0.00 0.00Fund Reconciliation

251 CAPITAL FACILITIES FUNDExpenditure Detail 0.00 0.00Other Sources/Uses Detail 57157.30 0.00Fund Reconciliation

301 STATE ScHOOL BUILDING LEASEIPURCHASE FUND

I Expenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

351 COUNTY SCHOOL FACILITIES FUNDExpenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

401 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

491 cAP PROJ FUND FOR BLENDED COMPONENT UNITSExpenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

511 BOND INTEREST AND REDEMPTION FUNDExpenditure DetailOther SourcesfUses Detail I 0.00 0.00Fund Reconciliation

521 DEBT SVc FUND FOR BLENDED COMPONENT UNITSExpenditure DetailOther Sources/Uses Detail 0.00 0.00Fund Reconcilietion

531 TAX OVERRIDE FUNDExpenditure DetailOther Sources/Uses Detail 0.00 0.00Fund Reconciliation

561 DEBT SERVICE FUNDExpenditure DetailOther Sources/Uses Detail 0.00 0.00Fund Reconciliallon

571 FOUNDATION PERMANENT FUNDExpanditure Detail 0.00 0.00 0.00 0.00Other Sources/Uses Detail 0.00Fund Reconciliation

611 CAFETERIA ENTERPRISE FUNDExpenditure Detail 0.00 0.00 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

California Dept of EducationSACS Financial Reporting Software - 2014,2.0File: sial (Rev 0411012013) Page 1 of 2 Printed: 12/112014 1:0B PM


First Interim2014·15 Projected Year Totals

SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

23 76349 0000000Form SIAl

!:DesCrIDtiOn

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due ToTransfers In Transfers Out Transfers In Transfers Out Transfers In Transfers Out Other Funds Other Funds

5750 5750 7350 7350 8900-8929 7600-7629 9310 9610

1'621 CHARTER SCHOOLS ENTERPRISE FUNDII Expenditure Detail 0.00 0.00 0.00 0.00! Other Sources/Uses Detail 0.00 0.00

I Fund Reconciliation!631 OTHER ENTERPRISE FUND

Expenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

661 WAREHOUSE REVOLVING FUNDExpenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00Fund Reconciliation

,671 SELF-INSURANCE FUNDExpenditure Detail 0.00 0.00Other Sources/Uses Detail 0.00 0.00

1!711

Fund ReconciliationRETIREE BENEFIT FUNDExpenditure Detail

I Other Sources/Uses Detail 0.00Fund Reconciliation

,731 FOUNDATION PRIVATE-PURPOSE TRUST FUNDExpenditure Detail 0.00 0.00

I Other Sources/Uses Detail 0.00

I Fund Reconciliation

1761 WARRANT/PASS-THROUGH FUNDExpenditure Detail

I Other Sources/Uses DetailFund Reconciliation

951 STUDENT BODY FUND

Expenditure Detail,

Other Sources/Uses DetailI Fund Reconciliation

TOTALS 0.00 0.00 0.00 0.00 302091.57 302091.57

California Dept of EducationSACS Financial Reporting Software· 2014.2.0File: slai (Rev 04/10/2013) Page 2 of 2 Printed: 12/1/2014 1:06 PM



School District Criteria and Standards Review23 76349 0000000

Form01CSI

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

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

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

District's ADA Standard Percentage Range: 1 -=.2."'0-"%'--t"'0_+--'2=..0'--o/."-0 _

1A. Calculating the District's ADA Variances

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

Fiscal YearCurrent Year (2014-15)1st Subsequent Year (2015-16)2nd SUbsequent Year (2016-17)

LCFF Revenue (Funded) ADABudget Adoption First Interim

Budget Projected Year Totals(Form 01CS, Item 4A1,

Ste 1A387.18387.18387.18

Percent Chan e0.1%0.1%0.1%

StatusMetMetMet

18. Comparison of District ADA to the Standard

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

1a. STANDARD MET - Funded ADA has not 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)

1""

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: csl (Rev 06/17/2014) Page 1 of 26 Printed: 12/1/2014 1:10 PM


2. CRITERION: Enrollment



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 sincebudget adoption.

District's Enrollment Standard Percentage Range: 1__--'02"'."-00'-'yo'-'t"-0--:+.:::2"'.0:...<"1<-"-0 _

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data In the second column for all fiscal years.

Enrollment

Fiscal Year

Current Year (2014-15)

1st Subsequent Year (2015-16)

2nd Subsequent Year (2016-17)

Budget Adoption

Form 01CS, lIem 3B Percent Chan e

-2.6%

-2.6%-2,6%

Status

Not Met

Not Met

Not Met

28. Comparison of District Enrollment to the Standard

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

1a. STANDARD NOT MET - Enrollment projections have changed since budget adoption by more than two percent in any of the current year or two SUbsequent fiscal years. Providereasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting enrollment, and what changes will be made to Improve theaccuracy of projections in this area.

Explanation:


The lower than anticipated 1st Interim CBEDS counts are primarily due to a higher number of students re-Iocatlng. The district will attempt to refineoriginal projections for the future.

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: csi (Rev 06/17/2014) Page 2 of 26 Printed: 12/1/2014 1:10 PM




Form 01CSI

3. CRITERION: ADA to Enrollment

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

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

DATA ENTRY: Unaudited Actuais data that exist wili be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preioaded. BUdget Adoption data that exist will be extracted into the Enrollment cqiumn; otherwise, enter Enrollment data for all fiscal years.

P-2ADAUnaudited Actuals

(Form A, Lines 3, 6, and 25)Enrollment

CBEDS Actual Historical RatioFiscal Year Form A, Lines A4, C1, and C2e (Form 01CS, Item 2A) of ADA to Enrollment

Third Prior Year (2011-12) 386 520 74.2%Second Prior Year (2012-13) 395 525 75.2%First Prior Year (2013-14) 386 427 90.4%

Historical Average Ratio: 79.9%

80.4%District's ADA to Enrollment Standard (historical average ratio plus 0.5%): I'----- -='-'-"'--- --J

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

DATA ENTRY: If Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first coiumn. All other data areextracted.

Fiscal YearCurrent Year (2014-15)1st Subsequent Year (2015-16)2nd Subsequent Year (2016-17)

Estimated P-2 ADA(Form AI, Lines A4, C1, and C2e)

Form MYPI Line F2

EnrollmentCBEDS/Projected

Criterion 2 Item 2A Ratio of ADA to Enrollment92.3%92.3%92.3%

StatusNot Met

Not MetNot 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 projectedratio exceeds the district's historical average ratio by more than 0.5%.

Explanation:


The primary reason that the Ratio of ADA to Enrollment is higher than historical ratios is because the CBEDS Oct 1 counts were lower in the currentperiod than in prior periods.

Cailfornia Dept of EducationSACS Financiai Reporting Software - 2014.2.0File: csi (Rev 06/1712014) Page 3 of 26 Printed: 1211/2014 1:10 PM


4. CRITERION: LCFF Revenue



Form01CSI

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

Dlstrict's LCFF Revenue Standard Percentage Range: LI ·~2cc.O,-,%~.~to,----,+2",.~Occ%,---_----,

4A. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: Budget Adoption data that exist will be extracted; othelWise, enter data Into the first coiumn. In the First Interim column, Current Year data are extracted; enter data for the twosubsequent years.


LCFF Revenue

(Fund 01, Objects 8011. 8012, 8020-8089)

Budget Adoption First Interim

Form 01 CS. Item 4B Pro'ected Year Totals

6.051,761.00 6.133486.006.130149.00 6,124,421.006,209,712.00 6124421.00

Percent Chan e

1.4%-0.1%-1.4%

Status

MetMetMet

48. Comparison of District LCFF Revenue to the Standard

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

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

Explanation:

(required if NOT met) I~


,'Irena Union Elementary/Point Arena Joint Union HighMendocino County



Form 01CSI

5. CRITERION: Salaries and Benefits

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

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

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; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

Unaudited Actuals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures

Ratio

of Unrestricted Salaries and Benefits

Fiscal Year (Form 01 Obiects 1000-3999\ (Form 01, Objects 1000-7499\ to Total Unrestricted EXDendituresThird Prior Year (2011-12) I 3850 354.85 I 4568545.54 84.3%Second Prior Year (2012-13) I 3 832,323.90 I 4 862,272.03 78.8%First Prior Year (2013-14) I 4,302,790.70 I 5,367353.31 80.2%

Historical Average Ratio: 81.1%

Current Year 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17\

) 4.0% 4.0% 4.0%

: 77.1% to 85.1% 77.1% to 85.1% 77.1% to 85.1%

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

District's Salaries and Benefits Standard(historical average ratio, pius/minus the

greater of 3% or the district's reservestandard percentage)

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; If not, enter Projected Year Totals data. Projected Year Totals data for CurrentYear are extracted.

Projected Year Totals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures

(Form 011, Objects 1000-3999) (Form 011, Objects 1000-7499)

Ratio

of Unrestricted Salaries and BenefitsFiscal Year (Form MYPI, Lines B1-B3) Form MYPI, Lines B1-B8 B10) to Total Unrestricted Expenditures Status

Current Year (2014-15) I 4,141,064.44 I 5,317,384.97 77.9% I Met I1st Subsequent Year (2015-16) I 4339776.46 5970448.68 72.7% I Not Met I2nd Subsequent Year (2016-17) I 4433419.08 I 5564091.30 79.7% I Met ,5C. Comparison of District Salaries and Benefits Ratio to the Standard

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

1a. 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 ortwo subsequent fiscal years. Provide reasons why the changers) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits.

Explanation:


Year 2015-16 is not met because Unrestricted Expenditures are abnormally high due to a one-time estimated Capital Outlay (boiler systemreplacement) expense of $500,000 - thereby causing the ratio percentage to be lower.





Form 01CSI

6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budgetadoption.

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

District's Other Revenues and Expenditures Standard Percentage Range: f- -~5.ccO_"%'_t'_=O_+__'5"_.0'_·Acc. ___1

District's Other Revenues and Expenditures Explanation Percentage Range:L- -~5.cc0_"%'_t'_=o'__+:...:5"_.0'_·Acc. ___'

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

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

Object Range / Fiscal Year

Budget Adoption

Budget(Form 01CS, Item 6B)

First Interim

Projected Year Totals(Fund 01) (Form MYPI) Percent Change

Change Is OutsideExplanation Range

Federal Revenue (Fund 01, Objects 810r°--,-8,-=2,_=9c::9,-"F_"o"-rm=M"_Y,-,P--,I"-=L,,,ln=,e:,:A~2,,-,.-- -c_ _,--------c-----,-------------,Current Year (2014-15) 320,707.58 324472.63 1.2% No

1st Subsequent Year (2015-16) 320707.58 324472.63 1.2% No

2nd Subsequent Year (2016-17) 320707.58 324472.63 1.2% No

Explanation:(required if Yes)

No

No

Yes

3.7%

3.7%

34.7%228204.44

175,752.44

175752.44

OtherStateRevenue(Fund01,O~ecb~8:...:3,,-0,,-0-__,8,,-5,,-99~,--F~0,-rm~M,--Y,,-P,,-I,-L=I,-ne~AF3~ ,- -, ~

Current Year (2014-15) 169,451.00

1st Subsequent Year (2015-16) 169451.00

2nd Subsequent Year (2016-17) 169,451.00


2014-15: Change is outside range due to one-time CA Emergency Repair Fund revenUe (RS 8590) plus one-time Mandated Cost Reimbursementrevenue (RS 8550)

No

No

No-4.3%

-4.3%

-4.3%

542117.52

542,117.52

542118.52

I""Explanation:

(required if Yes)

OtherLoc~Revenue(Fund01,O~ecb~8=6,-=0~O__,~,-=7-"9c::9~F-,,o,-,rm=M",Y~P:...:IL,=U~nc::e-"Ap4~ -, -, ~

Current Year (2014-15) 566533.48

1st SUbsequent Year (2015-16) 566533.48

2nd SUbsequent Year (2016-17) 566,533.48

Books and Supplies (Fund 01, ObJectsr4~0~00=-.--,4~99=9:L\.,-Fo=r,"m"-"-M,-=Y-"P-,,I_,,L,:,ln~e,,-,=,B?4,-- -----c-c-,----------:--c-----,.----------,Current Year (2014-15) 380.878.78 458162.42 20.3% Yes

1st SUbsequent Year (2015-16) 358586.37 420867.42 17.4% Yes

2nd SUbsequent Year (2016-17) 365399.51 420867.42 15.2% Yes


2014-15: Change is outside range due to added costs for LCAP & CommonCore books and technological supplies; one-time athletic uniform expense;one-time locks expense; and one-time HS lockers expense.2015-16: Change is outside range due to added estimated Maintenace supplies expense less one-time costs noted in 14-15.2016-17: explanation is consistent with 15-16.

SeN~esandOfuwOpe~tlngExpend~Fu"'~~s~~~~~~~~~~~~F-"o'-'rm=M"-Y~P:...:IL,=U"'n~e_"B~5~ _ _,_------------_,----------~Current Year (2014-15) 809496.93 1.7% No

1st Subsequent Year (2015-16) 809496.93 0.8% No

2nd Subsequent Year (2016-17) 809496.93 -0.7% No

Explanation: I""(required if Yes)

---------------------------------------------


l'lrena Union Elementary/Point Arena Joint Union HighMendocino County



Form 01CSI

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

DATA ENTRY: All data are ex1racted or calculated.

Object Range / Fiscai YearBudget Adoption

BUdgetFirst Interim

Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Lor-c"'a"'�-cR"e'-'v"'e"n"'u"'e===:....::.'-"-_-.- .- --,- -,Current Year (2014-15) 1,094,795.59 3.6% Met1st Subsequent Year (2015-16) 1,042342.59 -1.4% Met2nd SUbsequent Year (2016-17) 1,042342.59 -1.4% Met

To~IBoo~andSup~~s,andSeN~eFs"'a~n~d~O~t:h~e~r~o~~~~~~~~~~~~~~ ~--_-------_--~-----~----~Current Year (2014-15) 7.7% Not Met1st Subsequent Year (2015-16) 5.9% Not Met2nd Subsequent Year (2016-17) 4.2% Met

6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry Is allowed below.

1a. STANDARD MET - Projected total operating revenues have not changed since bUdget adoption by more than the standard for the current year and two subsequent fiscal years.

Explanation:

Federal Revenue(linked from 6A

if NOT met)

Explanation:Other State Revenue

(linked from 6Aif NOT met)

Explanation:Other Local Revenue

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

Explanation:Books and Supplies

(linked from 6AIf NOT met)

2014-15: Change is outside range due to added costs for LCAP & CommonCore books and technological supplies; one-time athletic uniform expense;one-time locks expense; and one-time HS lockers expense.2015-16: Change is outside range due to added estimated Maintenace supplies expense less one-time costs noted in 14-15.2016-17: explanation is consistent with 15-16.

Explanation:SeNices and Other Exps

(linked from 6Aif NOT met) I""



7. CRITERION: Facilities Maintenance



Form01CSI

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

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and amendedby S8 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account(OMMAIRMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Budget Adoption data that exist will be extracted: otherwise, enter Budget Adoption data into lines 1 and 2. All other data are extracted.

BUdget Adoption1% Required

Minimum ContributionForm 01CS, Item 7, Line 2c

1. OMMNRMA Contribution

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

0.00 I

Status

Not Met

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

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998)

Exempt (due to district's small size IEC Section 17070.75 (b)(2)(D)J)Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)1 _

California Dept of EducationSACS Financiai Reporting Software - 2014.2.0File: csi (Rev 06/17/2014) Page 8 of 26 Printed: 12/1/2014 1:10 PM


8. CRITERION: Deficit Spending



Form 01CSI

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves' as a percentage of total expenditures and other financing uses2in any of the current fiscal year or two subsequent fiscal years.

'Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties andthe Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund forOther Than Capital Outlay Projects, Available reserves will be reduced by any negative endingbalances in restricted resources in the General Fund.

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

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

DATA ENTRY: All data are extracted or calculated.

District's Available Reserve Percentages (Criterion 10C, Line 9)L- -=='-'- ----' -'-=-=- -'--- -'-=-=- ---.J

District's Deficit Spending Standard Percentage Levelsl(one-third of available reserve percentage): L. -'-7~.8'-"I."_, ...L -"4"",1-'-"I."', ---'4"'.=..O''''V,---' _

BB. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.

Fiscal Year

Current Year (2014-15)

1st Subsequent Year (2015-16)

2nd SUbsequent Year (2016-17)

Status

MetNot Met

Not Met

BC. Comparison of District Deficit Spending to the Standard

DATAENTRY: Enter an explanation if the standard is not met.

1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used In balancing the unrestricted budget, and what changes will be made to ensure that the bUdget deficits areeliminated or are balanced within the standard.

Explanation:


2015-16 and 2016-17: The tax revenue Increase Is Insullicientto ollset projected flat Federal and State funding. Also, expenditures continue to risebeyond revenue Increases (mainly due to salary & benefit increases and maintenance expenditures), The district will need to continue to monitorrevenue updates as the economy recovers and to be cautious with one-time large expenditures or any other decisions that will materially raiseexpenditures. If such expenditures occur, then the district will need to closely watch spending in future years to help ollset.



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.


Ending Fund BalanceGeneral Fund

Projected Year TotalsForm 011, Line F2 Form MYPI Line D2

2084177.481344114.431,005 373.50

Status

MetMet

Met

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


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

Explanation:


I""

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

9B-1. Determining if the District's Ending Cash Balance is Positive

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

Fiscal YearCurrent Year (2014-15)

Ending Cash BalanceGeneral Fund

Form CASH Line F, June Column2,057 753.00

StatusMet

9B-2. Comparison of the District's Ending Cash Balance to the Standard

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

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

Explanation:(required if NOT met)

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: csi (Rev 06/17/2014) Page 10 of 26 Printed: 12/112014 1:10 PM


10. CRITERION: Reserves



Form01CSI

STANDARD: Available reserves' for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts2 as applied to total expenditures and other financing uses':

Percentage Level5% or $64,000 (greater of)

4% or $64,000 (greater of)

3%2%1%

o301

1,00130,001

400,001

District ADAtotototo

and

3001.000

30.000400,000

over

1 Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.

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

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

Current Year 1st Subsequent Year 2nd Subsequent Year(2014-15) (2915-16) (2016-17)

District Estimated P-2 ADA (Criterion 3, Item 36)1 --=3~84_'_ 3"'8'-.4'-- --'- "'38'-.4'-- --'

District's Reserve Standard Percentage Level: 1 4~O;.~o ---04-"%'-- ---04-"%'-- _

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

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

For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1 b1, and F1 b2):

1.2.

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

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

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

No

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

106. Calculating the District's Reserve Standard

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

_________0"'."-00"-,/ 0"'."-00"-,/ .::0"'.0c=...J0I

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year

Projected Year Totals 1st Subsequent Year 2nd SUbsequent Year

1. Expenditures and Other Financing Uses

(Form 011, objects 1000-7999) (Form MYPI, Line 611)

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 61 plus Line 62)

4. Reserve Standard Percentage Level

5. Reserve Standard - by Percent

(Line 63 times Line 64)6. Reserve Standard - by Amount

($64.000 for districts with less than 1,001 ADA, else 0)7. District's Reserve Standard

(Greater of Line B5 or Line B5)

(2014-15) (2015-16) (2016-17)

6,804,942.40 7461376.34 7091058.52

0.00 0.00 0.00

6804,942.40 7461 376.34 7091058.52

4% 4% 4%

272,197.70 298455.05 283,642.34

64,000.00 64000.00 64000.00

272197.70 298455.05 283642.34



10C. Calculating the District's Available Reserve Amount


Schooi District Criteria and Standards Review23 76349 0000000

Form 01CSI

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.

(2014-15) (2015-16) 12016-17)

0.00 0.00 0.00

784003.00 895,365.19 850927.05

805235.96 24554.77 0.00

0.00 0.00 0.00

0.00

0.00

0.00

1,589.238.96 919.919.96 850,927.05

23.35% 12.33% 12.00%

: 272197.70 298455.05 283642.34

Met Met Met

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 E1 b)

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 979Z. 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 1DB, Line 3)

District's Reserve Standard

(Section 10B, Line 7)

Status

10D. Comparison of District Reserve Amount to the Standard

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

Current Year

Projected Year Totals 1st SUbsequent Year 2nd Subsequent Year

1a. STANDARO MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation: jn/a(required if NOT met)

L- _

California Dept of EducationSACS Financial Reporting Software· 2014.2.0File: csl (Rev 06/17/2014) Page 12 of 26 Printed: 12/1/2014 1:10 PM


SUPPLEMENTAL INFORMATION



Form01CSI

DATA ENTRY: Click the appropriate Yes or No button for Items S1 through S4. 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?

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

52. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that havechanged since budget adoption by more than five percent?

No

No

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

53. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?

(Refer to Education Code Section 42603) .

1b. If Yes, identify the interiund borrowings:

54. Contingent Revenues

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

No

No

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



55. Contributions



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 fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since bUdget adoption.

Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget.

.5.0% to +5.0%District's Contributions and Transfers Standard: L-__o"'re-"-'!$c=2.=.0'-'0"'0.=.0-'t.=.o--'+-'!$c=2.=.0'-'0"'0.=.0__---'

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. EnterFirst Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data In the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;ail other data wili be calcuiated.

Description / Fiscal YearBudget Adoption

(Form 01CS, Item S5A)First Interim

Projected Year TotalsPercentChange Amount of Change Status

1a. Contributions, Unrestricted General Fund

~und~,R~ou~~OOOO~~~O~ect~8~9~8"'0~ ~~~~~~-----~~~~~~~~~- ~~~~~----~~---~Current Year (2014-15) Met1st Subsequent Year (2015-16) Not Met2nd SUbsequent Year (2016-17) Met

1b. Transfers In, General Fund'Current Year (2014-15)1st Subsequent Year (2015-16)2nd Subsequent Year (2016-17)

1c. Transfers Out, General Fund'Current Year (2014-15)1st Subsequent Year (2015-16)2nd Subsequent Year (2016-17)

69170.0069170.0069,170.00

222692.92222,692.92222,692.92

69,170.00 0.0%69170.00 0.0%69170.00 0.0%

232,921.57 4.6%242,633.37 9.0%250693.12 12.6%

0.000.000.00

10,228.6519,940.4528000.20

MetMetMet

MetMet

Not Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since budget adoption that may Impact thegeneral fund operational budget?

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

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

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

No

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed since budget adoption by more than the standard for anyof the current year or sUbsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-time in nature.Explain the district's plan, with timeframes, for reducing or eliminating the contribution.


2015-16: At budget adoption contributions from the unrestricted general fund to restricted fund programs was understated, resulting in the highpercentage change. Note: In generai, the district's practice has I;>een to budget expenditures to the appropriately related restricted revenue programseven when projected revenues do not match expenditures. Restricted program revenues have not been rising in tandem with expenditures, and are notalso .Impacted by the Basic Aid fair share reduction, thus requiring the district to made additional contributions from the unrestricted general fund to

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



.Arena Union Elementary/Point Arena Joint Union HighMendocino County



Form 01CSI

1c. NOT MET - The projected transfers out of the general fund have changed since bUdget adoption by more than the standard for any of the current year or subsequent two fiscal years.Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminatingthe transfers.


2016-17: First Interim transfers out increased due to Preschool and Cafeteria saiary & benefit increases within the multi-year projections; whereas atbudget adoption, no such increases were taken into account.

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

Project Information: .cnl""a=- _(required if YES)



56. Long-term Commitments



Form 01CSI

Yes

identify all existing and new multiyear commitments' and their annual required payment for the current fiscal year and two subsequent fiscal years.

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

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

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: If Budget Adoption data exist (Form 01CS, Item S6A), long-term commitment data will be extracted and it wilt only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1a and 1b. and enterall other data, as applicable.

1. a. Does your district have long-term (multiyear) commitments?(If No, skip items 1band 2 and sections S6B and S6C)

b. If Yes to Item 1a, have new long-term (multiyear) commitments been Incurredsince budget adoption? No

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

# of Years SACS Fund and Object Codes Used For: Principal BalanceTvpe of Commitment RemainlnQ FundinQ Sources (Revenues) Debt Service (Expenditures) as of Julv 1,2014

Capital Leases 3 01-7983 15,937Certificates of Participation 8 51-5983 533,433Generai Obligation Bonds 32 51-7983 4,284148Supp Early Retirement Program 0 01-1xxx 0State School Building Loans 01-1xxxCompensated Absences

Other Long-term Commitments (do not Include OPEB):

TOTAL: 4833,518

Prior Year(2013-14)

Annual Payment

Current Year(2014-15)

Annual Payment

1st Subsequent Year(2015-16)

Annual Payment

2nd Subsequent Year(2016-17)

Annual PaymentType of Commitment (continued) (P&I) (P&I) (P&I) (P&I)

Capital Leases 8918 6854 6,855 2853Certificates of Participation 83504 83504 83504 83504General Obligation Bonds 585655 614088 641241 672,889Supp Early Retirement Program 10000 0 0 0State Schooi Building LoansCompensated Absences

Other Long-term Commitments (continued)'

Total Annual Payments: 688077 704446 731600 759.246Has total annual payment Increased over prior year (2013-14)7 Yes Yes Yes


Arena l)nion Elementary/Point Arena Joint l)nion HighMendocino County



Form 01CSi

S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an expianation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(Required if Yes

to increase in totalannual payments)

The increase is due to General Obligation Bond payments that are funded by dedicated property tax payments.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

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

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

Yes

2. Yes - Funding sources will decrease or expire prior to the end of the commitment period, or one-time funding sources are being used for long-term commitment annual payments.Provide an explanation for how those funds will be replaced to continue annual debt service commitments.

Explanation:(Required if Yes)

Developer Fee income that was earmarked for the COP debt obligation continues to no longeral generate adequate income to cover the full yearly debtpayment. Therefore, to th extent necessary, the General Fund will make up the difference necessary to meet the debt obligation.




School District Criteria and Standards Review23763490000000

Form 01CSi

57. Unfunded Liabilities

Identify any changes In estimates for unfunded liabilities since budget adoption, and Indicate whether the changes are the resuit of a new actuarial vaiuatlon.

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

DATA ENTRY: Click the appropriate button(s) for Items 1a-1 c, as applicable. Budget Adoption data that exist (Form 01 CS, item S7A) will be ex1racted; otherwise, enter Budget Adoption andFirst Interim data In Items 2-4.

1. a. Does your district provide postemployment benefits

other than pensions (OPEB)? (If No, skip Items 1b-4) Yes

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

No

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

No

2. OPEB liabilities

a. OPEB actuarial accrued liability (AAL)b. OPEB unfunded actuarial accrued liability (VAAL)

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.

Budget AdoptionForm 01CS Item S7A

54599.0054599.00

Estimated

First Interim54599.0054,599.00

Estimated

3. OPEB Contributionsa. OPEB annual required contribution (ARC) per actuarial valuation or Aiternative

Measurement Method

Current Year (2014-15)1st Subsequent Year (2015-16)2nd Subsequent Year (2016-17)

Budget AdoptionForm 01CS item S7A

55,000.0055000.0055,000.00

First Interim55000.0055,000.0055,000.00

0.000.000.00 I

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 (2014-15)1st Subsequent Year (2015-16)2nd Subsequent Year (2016-17)

49620.0073620.0060000.00

49620.0073620.0060,000.00

d. Number of retirees receiving OPEB benefitsCurrent Year (2014-15)1st Subsequent Year (2015-16)2nd Subsequent Year (2016-17) ~I

4. Comments:

The district sets aside $55,000 per year to help fund post-employment benefits.





Form 01CSI

S78. Identification of the District's Unfunded liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for Items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) wili be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4.

1. a. Does your district operate any self-insurance programs such asworkers' compensatton, employee healih and welfare, orproperty and liability? (Do not include OPEB; which is covered inSection S7A) (If No, skip items 1b-4)

Yes

b. If Yes to Item 1a, have there been changes sincebudget adoption in self-insurance liabilities?

No

c. If Yes to Item 1a, have there been changes sincebudget adoption In self-insurance contributions?

No

2. Self-Insurance Liabilities

a. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs

Budget Adoption

Form 01CS, Item S7B

0.000.00

First Interim

0.000.00

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


Budget AdoptionForm 01 CS, Item S7B

0.000.000.00

First Interim

0.000.000.00

0.000.00

0.00 ,

b. Amount contributed (funded) for self-insurance programsCurrent Year (2014-15)1st Subsequent Year (2015-16)2nd Subsequent Year (2016-17)

4. Comments:

The district operates a self-insurance pian for vision healih benefits.


i\rena Union Elementary/Point Arena Joint Union HighMendocino County


Schooi District Criteria and Standards Review23 76349 0000000

Form 01CSI

S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part ofpreviously ratified multiyear agreements; and include all contracts, inciuding all administrator contracts (and including all compensation). For new agreements, indicate the date of therequired board meeting. Compare the increase in new commitments to the projected Increase in ongoing revenues and explain how these commitments will be funded in future fiscalyears.

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

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

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

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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

No

Certificated (Non-management) Salary and Benefit Negotiations

Prior Year (2nd Interim)

2013-14

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

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

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

If Yes, and the corresponding pUblic disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

Yes

n/a

nJa

n/anJa

End Date: n/a

1st Subsequent Year 2nd Subsequent Year

I

(2015-16) (2016-17)

n/aln/al n/al

"'I ·'1 ·'1n/a n/a

n/a

Current Year

(2014-15)

Begin Date: I~---=~----'

4. Period covered by the agreement:

5. Salary settlement:

One Year AgreementTotal cost of salary settlement I

% change In salary schedule from prior year "n/"'a'-- ----J

or

Multiyear AgreementTotal cost of salary settlement ,

% change in salary schedule from prior year(may enter text, such as "Reopener") '-- --'n"'/a"--- _

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

If Yes, complete questions 6 and 7.

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

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement?

If Yes, date of budget revision board adoption:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business Official?

If Yes, date of Superintendent and CBO certification:

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

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

N/A - negotiations are still open. Note: 1% raise in 2014-15 and 2015-16 is included based on prior year negotiations.

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: csl (Rev 06/17/2014) Page 20 of 26 Printed: 12/112014 1:10 PM


Negotiations Not Settled

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

2014·15 First InterimGenerai Fund

Schooi District Criteria and Standards Review

295,729 1

23 76349 0000000Form 01CSI

7. Amount included for any tentative salary schedule increases


Current Year

01

1st Subsequent Year(2015-16)

1st Subsequent Year

01

2nd Subsequent Year

(2016-17)

2nd Subsequent Year

01

Certificated (Non-management) 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

(2014·15) 12015-16) 12016-17)

Yes Yes Yes

493156 514610 514610

100.0% 100.0% 100.0%

4.4% 0.0%

Certificated (Non-management) Prior Year Settlements NegotiatedSince BUdget Adoption

Are any new costs negotiated since bUdget adoption for prior yearsettlements inciuded in the interim?

If Yes, amount of new costs included In the Interim and MYPsIf Yes, explain the nature of the new costs:

I""

No

Current Year 1st Subsequent Year

n/al

2nd Subsequent Year

n/al

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

(2014-15) (2015·16) 12016-17)

Yes Yes Yes

44241 45,081 459381.9% 1.9%

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements)

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

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

(2014·15) 12015-16) 12016·17)

Yes Yes Yes

Yes Yes Yes

Certificated (Non-management) - OtherList other significant contract changes that have occurred since bUdget adoption and the cost impact of each change (I.e., class size, hours of employment, leave of absence, bonuses, etc.):

California Dept of EducationSACS Financial Reporting Software· 2014.2.0File: csi (Rev 06/17/2014) Page 21 of 26 Printed: 12/1/2014 1:10 PM




Form 01CSI

S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section S8C.If No, continue with section S8B.

No

Classified (Non-management) Salary and Benefit Negotiations

Prior Year (2nd Interim)

2013-14

Number of classified (non-management)FTE positions

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

If Yes, and the corresponding public disclosure documents have been filed with the CaE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the CaE, complete questions 2-5.

If No, complete questions 6 and 7.


If Yes. complete questions 6 and 7. Yes

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: nla

2b. Per Government Code Section 3547.5(b). was the collective bargaining agreementcertified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification: n/a

3. Per Government Code Section 3547.5(c). was a budget revision adopted

to meet the costs of the collective bargaining agreement?

If Yes, date of budget revision board adoption:

n/a

n/a

n/aEnd Date:nlaBegin Date: 1'----------'-'-=-----'4. Period covered by the agreement:

5. Saiary settlement: Current Year(2014-15)

1st Subsequent Year

(2015-16)

2nd Subsequent Year(2016-17)

Is the cost of salary settlement Included in the interim and muitiyearprojections (MYPs)? No No No

n/aln/al

One Year Agreement

Total cost of salary settlement I n/a!

% change in salary schedule from prior year ccn'-'/a'- _or

MUltiyear Agreement

Total cost of salary settlement I n/a! nlal n/al

% change in salary schedule from prior year(may enter text, such as "Reopener") ccn'-'/a'- -'-'nI"'a'- --'n"'/"'a _

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

N/A - negotiations are still open. Note: 1% raise In 2014-15 and 2015-16 is included based on prior year negotiations.


6. Cost of a one percent increase In salary and statutory benefits 19,9961

7. Amount included for any tentative salary scheduie increases


01

1st Subsequent Year

(2015-16)

01

2nd Subsequent Year

(2016-17)

01




School District Criteria and Standards Review

Current Year 1st Subsequent Year

23 76349 0000000Form 01CSI

2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits

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




Classified (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the Interim?

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

(2014-15) (2015-16) (2016-17\

No Yes Yes

498,043 497,158 497,158

100.0% 100.0% 100.0%

-0.2% -0.2%

-----'N-'-'o'-------n/-J-----------n-/~al,------------n/-,aI

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (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 & coiumn over prior year

(2014-15) 12015-16) 12016-17\

Yes Yes Yes

31973 32581 33,200

1.9% 1.9%

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements)

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

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

(2014-15) 12015-16\ 12016-17\

Yes Yes Yes

Yes Yes Yes

Classified (Non-management) - OtherList other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):





Form 01CSI

S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reportlnr<g'-'--P.=.er"'lo.=.d"-----, ,Were all managerial/confidential labor negotiations settled as of budget adoption? I nla

If Yes or nla, complete number of FTEs, then skip to S9.If No, continue with section S6C.


If Yes, complete questions 3 and 4.

Current Year 1st Subsequent Year 2nd Subsequent Year

(2014-15)

6.0 I(2015-16)

6.91

(2016-17)

6.91

nla

nla


_________."-6'--=--.91 ---'=_

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

If No, complete questions 3 and 4.

Management/Supervisor/Confidential Salary and Benefit Negotiations

Prior Year (2nd Interim)(2013-14)

Number of management, supervisor, andconfidential FTE positions

Negotiations Settled Since Budget Adoption

2. Salary settlement:

Is the cost of salary settlement included in the Interim and mUltiyearprojections (MYPs)?

Total cost of salary settlement

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

(2014-15) (2015-16) (2016-17)

No No No

nla n/a nla

nla n/a nla


3. Cost of a one percent Increase in salary and statutory benefits 5,611 1

4. Amount included for any tentative salary schedule increases

Current Year

(2014-15)

01

1st Subsequent Year

(2015-16)

01

2nd Subsequent Year

(2016-17)

01

(2014-15) (2015-16) (2016-17)

Yes Yes Yes

49606 56460 56,460

100.0% 100.0% 100.0%

13.4% 0.0%

Management/Supervisor/ConfidentialHealth and Welfare (H&W) Benefits

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





(2014-15) (2015-16) (2016-17)

Yes Yes Yes6,638 6,966 7100

1.9% 1.9%

Management/Supervisor/ConfidentialStep and Column Adjustments

1. Are step & column adjustments Included In the budget and MYPs?

2. Cost of step & column adjustments3. Percent change in step and column over prior year


(2014-15) (2015-16) (2016-17)

No No No

nla nla n/anla nla

Management/Supervisor/Confidential

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 EducationSACS Financial Reporting Software - 2014.2.0File: csi (Rev 0611712014) Page 24 of 26 Printed: 12/112014 1:10 PM

ilrena Union ElementarylPolnt Arena Joint Union HighMendocino County

59. Status of Other Funds



Form 01CSI

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. if any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No

if Yes, prepare and sl.lbmit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an Interim fund report) and a multiyear projection report foreach fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.



ADDITIONAL FISCAL INDICATORS



Form01CSI

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

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the generai fund? (Data from Criterion 9B-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'senrollment, either in the prior or current fiscal year?

AS. Has the district entered into a bargaining agreement where any of the currentor subsequent fiscal years of the agreement wouid result in saiary increases thatare expected to exceed the projected state funded cost-of-living adjustment?

AG. Does the district provide uncapped (100% empioyer paid) health benefits for current orretired employees?

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

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

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

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

No

Yes

No

No

Yes

No

No

No

Yes

Comments:(optional)

A5. The district is currently in negotiations with the districts' unions and subsequent saiary increases may resuit.A9. There was a personnel change for the Chief Business Official position in September 2014.

End of School District First Interim Criteria and Standards Review


Documents

I';-220,06:::~ --5,220,~6~::~---' 85::~~r · Arena Union Elementary/Point Arena Joint Union High Mendocino County 2014-15First Interim General Fund Unrestricted (Resources 0000-1999)