MONTEBELLO UNIFIED SCHOOL DISTRICT UNAUDITED ACTUAL …montebellousd-ca.schoolloop.com/file/1298973443264/1295706265… · Finance must be notified of increases within 45 days of

MONTEBELLO UNIFIED SCHOOL DISTRICT

UNAUDITED ACTUAL REPORT

2013-14

SACS Financial Reporting Software

Pages 1-163

Date : September 4, 2014

This page left blank intentionally.

Montebello UnifiedLos Angeles County

Unaudited ActualsFINANCIAL REPORTS

2013-14 Unaudited ActualsSummary of Unaudited Actual Data Submission

19 64808 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ca (Rev 05/20/2014) Page 1 Printed: 9/2/2014 11:43 AM

Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports.

Form Description ValueCEA Percent of Current Cost of Education Expended for Classroom Compensation 58.89%

Must equal or exceed 60% for elementary, 55% for unified, and 50% for high schooldistricts or future apportionments may be affected. (EC 41372)

CEA Deficiency Amount $0.00Applicable to districts not exempt from the requirement and not meeting the minimum classroom compensation percentage - see Form CEA for further details.

GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 $0.00If this amount is not zero, it represents an increase to your appropriations limit. The Department of Finance must be notified of increases within 45 days of budget adoption.

Adjusted Appropriations Limit $174,314,225.54Appropriations Subject to Limit $174,314,225.54These amounts represent the board approved Appropriations Limit and Appropriations Subject toLimit pursuant to Government Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 5.85%Fixed-with-carry-forward indirect cost rate for use in 2015-16, subject to CDE approval.

NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE MetIf MOE Not Met, the 2015-16 apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency Percentage - Based on Total Expenditures MOE Deficiency Percentage - Based on Expenditures Per ADA

Page 1 of 163


Unaudited ActualsTABLE OF CONTENTS 19 64808 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: tc (Rev 03/03/2014) Page 1 of 2 Printed: 9/2/2014 11:14 AM

G = General Ledger Data; S = Supplemental DataData Supplied For:

Form Description 2013-14Unaudited

Actuals

2014-15Budget

01 General Fund/County School Service Fund GS GS09 Charter Schools Special Revenue Fund10 Special Education Pass-Through Fund11 Adult Education Fund G G12 Child Development Fund G G13 Cafeteria Special Revenue Fund14 Deferred Maintenance Fund G G15 Pupil Transportation Equipment Fund17 Special Reserve Fund for Other Than Capital Outlay Projects18 School Bus Emissions Reduction Fund19 Foundation Special Revenue Fund20 Special Reserve Fund for Postemployment Benefits21 Building Fund G G25 Capital Facilities Fund G G30 State School Building Lease-Purchase Fund35 County School Facilities Fund G G40 Special Reserve Fund for Capital Outlay Projects49 Capital Project Fund for Blended Component Units51 Bond Interest and Redemption Fund G G52 Debt Service Fund for Blended Component Units53 Tax Override Fund56 Debt Service Fund57 Foundation Permanent Fund61 Cafeteria Enterprise Fund G G62 Charter Schools Enterprise Fund63 Other Enterprise Fund66 Warehouse Revolving Fund67 Self-Insurance Fund G G71 Retiree Benefit Fund G G73 Foundation Private-Purpose Trust Fund76 Warrant/Pass-Through Fund G95 Student Body Fund76A Changes in Assets and Liabilities (Warrant/Pass-Through) GS95A Changes in Assets and Liabilities (Student Body)A Average Daily Attendance S SASSET Schedule of Capital Assets SCA Unaudited Actuals Certification SCAT Schedule for Categoricals SCEA Current Expense Formula/Minimum Classroom Comp. - Actuals GSCHG Change Order FormDEBT Schedule of Long-Term Liabilities SGANN Appropriations Limit Calculations GS GSICR Indirect Cost Rate Worksheet GSL Lottery Report GSNCMOE No Child Left Behind Maintenance of Effort GSPCRAF Program Cost Report Schedule of Allocation Factors GS

Page 3 of 163


Unaudited ActualsTABLE OF CONTENTS 19 64808 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: tc (Rev 03/03/2014) Page 2 of 2 Printed: 9/2/2014 11:14 AM

G = General Ledger Data; S = Supplemental DataData Supplied For:

Form Description 2013-14Unaudited

Actuals

2014-15Budget

PCR Program Cost Report GSSEA Special Education Revenue Allocations S SSEAS Special Education Revenue Allocations Setup (SELPA Selection) S SSIAA Summary of Interfund Activities - Actuals G

Page 4 of 163


Unaudited ActualsGeneral Fund

Unrestricted and RestrictedExpenditures by Object

19 64808 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fund-a (Rev 06/17/2014) Page 1 Printed: 9/3/2014 12:44 PM

2013-14 Unaudited Actuals 2014-15 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 208,689,898.05 0.00 208,689,898.05 233,231,544.00 0.00 233,231,544.00 11.8%

2) Federal Revenue 8100-8299 114,435.00 27,664,066.08 27,778,501.08 0.00 26,248,256.00 26,248,256.00 -5.5%

3) Other State Revenue 8300-8599 5,890,596.54 19,568,845.96 25,459,442.50 5,601,547.00 14,402,501.00 20,004,048.00 -21.4%

4) Other Local Revenue 8600-8799 1,556,740.87 12,467,185.00 14,023,925.87 635,000.00 12,056,194.00 12,691,194.00 -9.5%

5) TOTAL, REVENUES 216,251,670.46 59,700,097.04 275,951,767.50 239,468,091.00 52,706,951.00 292,175,042.00 5.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 96,645,564.40 30,721,818.34 127,367,382.74 99,314,489.00 30,560,299.00 129,874,788.00 2.0%

2) Classified Salaries 2000-2999 29,553,893.59 15,337,852.21 44,891,745.80 30,726,750.00 15,982,299.00 46,709,049.00 4.0%

3) Employee Benefits 3000-3999 43,642,717.51 16,292,335.94 59,935,053.45 48,300,949.00 18,292,858.00 66,593,807.00 11.1%

4) Books and Supplies 4000-4999 3,686,994.27 5,261,604.36 8,948,598.63 4,365,345.00 4,062,892.00 8,428,237.00 -5.8%

5) Services and Other Operating Expenditures 5000-5999 10,951,601.80 19,243,044.42 30,194,646.22 10,602,840.00 15,581,596.00 26,184,436.00 -13.3%

6) Capital Outlay 6000-6999 775,560.02 350,541.25 1,126,101.27 1,059,814.00 1,998,879.00 3,058,693.00 171.6%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,944,987.64 2,118,919.00 4,063,906.64 1,349,868.00 1,850,000.00 3,199,868.00 -21.3%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (2,444,278.89) 1,213,482.05 (1,230,796.84) (3,246,714.00) 2,025,729.00 (1,220,985.00) -0.8%

9) TOTAL, EXPENDITURES 184,757,040.34 90,539,597.57 275,296,637.91 192,473,341.00 90,354,552.00 282,827,893.00 2.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 31,494,630.12 (30,839,500.53) 655,129.59 46,994,750.00 (37,647,601.00) 9,347,149.00 1326.8%

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

b) Transfers Out 7600-7629 12,289,242.73 0.00 12,289,242.73 12,479,893.00 0.00 12,479,893.00 1.6%

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

3) Contributions 8980-8999 (33,517,049.75) 33,517,049.75 0.00 (34,808,797.00) 34,808,797.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (45,806,292.48) 33,517,049.75 (12,289,242.73) (47,288,690.00) 34,808,797.00 (12,479,893.00) 1.6%

Page 5 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (14,311,662.36) 2,677,549.22 (11,634,113.14) (293,940.00) (2,838,804.00) (3,132,744.00) -73.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 27,664,986.25 9,277,489.06 36,942,475.31 13,353,323.89 11,955,038.28 25,308,362.17 -31.5%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 27,664,986.25 9,277,489.06 36,942,475.31 13,353,323.89 11,955,038.28 25,308,362.17 -31.5%

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 27,664,986.25 9,277,489.06 36,942,475.31 13,353,323.89 11,955,038.28 25,308,362.17 -31.5%

2) Ending Balance, June 30 (E + F1e) 13,353,323.89 11,955,038.28 25,308,362.17 13,059,383.89 9,116,234.28 22,175,618.17 -12.4%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 233,000.00 0.00 233,000.00 233,000.00 0.00 233,000.00 0.0%

Stores 9712 434,121.18 0.00 434,121.18 434,121.00 0.00 434,121.00 0.0%

Prepaid Expenditures 9713 51,366.61 23,612.07 74,978.68 51,366.00 0.00 51,366.00 -31.5%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 11,931,426.21 11,931,426.21 0.00 9,116,234.28 9,116,234.28 -23.6%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 1,045,162.00 0.00 1,045,162.00 0.00 0.00 0.00 -100.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 8,627,576.00 0.00 8,627,576.00 8,859,234.00 0.00 8,859,234.00 2.7%

Unassigned/Unappropriated Amount 9790 2,962,098.10 0.00 2,962,098.10 3,481,662.89 0.00 3,481,662.89 17.5%

Page 6 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 20,290,498.27 15,059,873.29 35,350,371.56

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 233,000.00 0.00 233,000.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 627,077.70 0.00 627,077.70

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 377,013.41 22,565.54 399,578.95

4) Due from Grantor Government 9290 32,045,683.51 8,773,804.31 40,819,487.82

5) Due from Other Funds 9310 3,564,275.82 44,488.77 3,608,764.59

6) Stores 9320 434,121.18 0.00 434,121.18

7) Prepaid Expenditures 9330 51,366.61 23,612.07 74,978.68

8) Other Current Assets 9340 1,470.34 0.00 1,470.34

9) TOTAL, ASSETS 57,624,506.84 23,924,343.98 81,548,850.82

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 18,604,337.41 7,698,743.37 26,303,080.78

2) Due to Grantor Governments 9590 7,666,845.54 0.00 7,666,845.54

3) Due to Other Funds 9610 0.00 2,205,381.29 2,205,381.29

4) Current Loans 9640 18,000,000.00 0.00 18,000,000.00

5) Unearned Revenue 9650 0.00 2,065,181.04 2,065,181.04

6) TOTAL, LIABILITIES 44,271,182.95 11,969,305.70 56,240,488.65

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30

Page 7 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(must agree with line F2) (G9 + H2) - (I6 + J2) 13,353,323.89 11,955,038.28 25,308,362.17

Page 8 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 148,373,338.46 0.00 148,373,338.46 166,463,953.00 0.00 166,463,953.00 12.2%

Education Protection Account State Aid - Current Year 8012 32,711,566.00 0.00 32,711,566.00 42,425,518.00 0.00 42,425,518.00 29.7%

State Aid - Prior Years 8019 63,270.41 0.00 63,270.41 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 151,554.96 0.00 151,554.96 151,555.00 0.00 151,555.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

County & District Taxes Secured Roll Taxes 8041 19,869,652.23 0.00 19,869,652.23 19,364,449.00 0.00 19,364,449.00 -2.5%

Unsecured Roll Taxes 8042 548,752.14 0.00 548,752.14 548,752.00 0.00 548,752.00 0.0%

Prior Years' Taxes 8043 307,902.14 0.00 307,902.14 203,949.00 0.00 203,949.00 -33.8%

Supplemental Taxes 8044 590,491.74 0.00 590,491.74 587,663.00 0.00 587,663.00 -0.5%

Education Revenue Augmentation Fund (ERAF) 8045 1,596,324.95 0.00 1,596,324.95 2,611,507.00 0.00 2,611,507.00 63.6%

Community Redevelopment Funds (SB 617/699/1992) 8047 4,548,489.95 0.00 4,548,489.95 874,198.00 0.00 874,198.00 -80.8%

Penalties and Interest from Delinquent Taxes 8048 (71,444.93) 0.00 (71,444.93) 0.00 0.00 0.00 -100.0%

Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, LCFF Sources 208,689,898.05 0.00 208,689,898.05 233,231,544.00 0.00 233,231,544.00 11.8% LCFF Transfers

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

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Page 9 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

TOTAL, LCFF SOURCES 208,689,898.05 0.00 208,689,898.05 233,231,544.00 0.00 233,231,544.00 11.8%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 4,549,535.00 4,549,535.00 0.00 4,549,535.00 4,549,535.00 0.0%

Special Education Discretionary Grants 8182 0.00 806,534.82 806,534.82 0.00 717,812.00 717,812.00 -11.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 92,456.83 92,456.83 0.00 98,250.00 98,250.00 6.3%

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

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 9,581,506.65 9,581,506.65 8,021,226.00 8,021,226.00 -16.3%

NCLB: Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 1,981,837.61 1,981,837.61 1,982,575.00 1,982,575.00 0.0%

NCLB: Title III, Immigrant Education Program 4201 8290 0.00 0.00 0.00 0.00 0.0%

Page 10 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 803,275.22 803,275.22 865,963.00 865,963.00 7.8%

NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0%

Other No Child Left Behind

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

5510 8290 694,325.29 694,325.29 416,175.00 416,175.00 -40.1%

Vocational and Applied Technology Education 3500-3699 8290 279,780.27 279,780.27 0.00 0.00 -100.0%

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

All Other Federal Revenue All Other 8290 114,435.00 8,874,814.39 8,989,249.39 0.00 9,596,720.00 9,596,720.00 6.8%

TOTAL, FEDERAL REVENUE 114,435.00 27,664,066.08 27,778,501.08 0.00 26,248,256.00 26,248,256.00 -5.5%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.0%

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

Special Education Master Plan Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

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

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

Class Size Reduction, K-3 8434 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Mandated Costs Reimbursements 8550 1,091,418.00 0.00 1,091,418.00 1,086,385.00 0.00 1,086,385.00 -0.5%

Lottery - Unrestricted and Instructional Materials 8560 4,619,765.13 1,270,988.54 5,890,753.67 4,515,162.00 1,110,873.00 5,626,035.00 -4.5%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 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 0.00 0.0%

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

After School Education and Safety (ASES) 6010 8590 3,117,114.81 3,117,114.81 3,117,115.00 3,117,115.00 0.0%

Page 11 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

California Clean Energy Jobs Act 6230 8590 466,238.00 466,238.00 1,500,000.00 1,500,000.00 221.7%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

School Community Violence Prevention Grant 7391 8590 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 6,717,000.00 6,717,000.00 6,799,949.00 6,799,949.00 1.2%

Common Core State Standards Implementation 7405 8590 6,142,223.00 6,142,223.00 0.00 0.00 -100.0%

All Other State Revenue All Other 8590 179,413.41 1,855,281.61 2,034,695.02 0.00 1,874,564.00 1,874,564.00 -7.9%

TOTAL, OTHER STATE REVENUE 5,890,596.54 19,568,845.96 25,459,442.50 5,601,547.00 14,402,501.00 20,004,048.00 -21.4%

Page 12 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 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 0.00 0.0%

Supplemental Taxes 8618 0.00 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 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 445,162.49 0.00 445,162.49 0.00 0.00 0.00 -100.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Sales Sale of Equipment/Supplies 8631 7,738.93 0.00 7,738.93 0.00 0.00 0.00 -100.0%

Sale of Publications 8632 0.00 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 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 32,689.50 0.00 32,689.50 35,000.00 0.00 35,000.00 7.1%

Interest 8660 589,009.94 0.00 589,009.94 300,000.00 0.00 300,000.00 -49.1%

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

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Interagency Services 8677 0.00 2,376,460.00 2,376,460.00 0.00 2,176,960.00 2,176,960.00 -8.4%

Mitigation/Developer Fees 8681 9,554.00 0.00 9,554.00 0.00 0.00 0.00 -100.0%

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

Other Local Revenue Plus: Misc Funds Non-LCFF

Page 13 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Local Revenue 8699 472,586.01 59,515.00 532,101.01 300,000.00 10,741.00 310,741.00 -41.6%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 10,031,210.00 10,031,210.00 9,868,493.00 9,868,493.00 -1.6%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

TOTAL, OTHER LOCAL REVENUE 1,556,740.87 12,467,185.00 14,023,925.87 635,000.00 12,056,194.00 12,691,194.00 -9.5%

TOTAL, REVENUES 216,251,670.46 59,700,097.04 275,951,767.50 239,468,091.00 52,706,951.00 292,175,042.00 5.9%

Page 14 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 80,444,866.28 22,996,825.88 103,441,692.16 82,018,677.00 23,736,986.00 105,755,663.00 2.2%

Certificated Pupil Support Salaries 1200 4,434,104.61 3,330,380.78 7,764,485.39 4,568,926.00 3,014,561.00 7,583,487.00 -2.3%

Certificated Supervisors' and Administrators' Salaries 1300 8,504,200.69 1,665,864.96 10,170,065.65 8,868,603.00 1,637,301.00 10,505,904.00 3.3%

Other Certificated Salaries 1900 3,262,392.82 2,728,746.72 5,991,139.54 3,858,283.00 2,171,451.00 6,029,734.00 0.6%

TOTAL, CERTIFICATED SALARIES 96,645,564.40 30,721,818.34 127,367,382.74 99,314,489.00 30,560,299.00 129,874,788.00 2.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 728,588.58 7,105,460.07 7,834,048.65 606,128.00 7,590,758.00 8,196,886.00 4.6%

Classified Support Salaries 2200 12,303,560.46 3,848,747.14 16,152,307.60 12,133,721.00 3,913,263.00 16,046,984.00 -0.7%

Classified Supervisors' and Administrators' Salaries 2300 4,490,362.12 629,396.52 5,119,758.64 4,885,408.00 682,750.00 5,568,158.00 8.8%

Clerical, Technical and Office Salaries 2400 10,670,120.55 1,835,358.61 12,505,479.16 11,553,971.00 1,818,340.00 13,372,311.00 6.9%

Other Classified Salaries 2900 1,361,261.88 1,918,889.87 3,280,151.75 1,547,522.00 1,977,188.00 3,524,710.00 7.5%

TOTAL, CLASSIFIED SALARIES 29,553,893.59 15,337,852.21 44,891,745.80 30,726,750.00 15,982,299.00 46,709,049.00 4.0%

EMPLOYEE BENEFITS

STRS 3101-3102 7,940,922.98 2,514,561.53 10,455,484.51 9,354,009.00 2,865,217.00 12,219,226.00 16.9%

PERS 3201-3202 3,039,950.19 1,498,126.76 4,538,076.95 3,521,723.00 1,762,784.00 5,284,507.00 16.4%

OASDI/Medicare/Alternative 3301-3302 3,447,833.68 1,559,911.98 5,007,745.66 3,705,298.00 1,662,891.00 5,368,189.00 7.2%

Health and Welfare Benefits 3401-3402 18,564,680.54 7,757,501.07 26,322,181.61 21,299,952.00 8,894,011.00 30,193,963.00 14.7%

Unemployment Insurance 3501-3502 62,080.24 23,075.73 85,155.97 65,761.00 23,826.00 89,587.00 5.2%

Workers' Compensation 3601-3602 5,245,552.20 1,906,534.79 7,152,086.99 5,333,700.00 1,927,613.00 7,261,313.00 1.5%

OPEB, Allocated 3701-3702 2,959,823.47 1,032,624.08 3,992,447.55 3,223,171.00 1,156,516.00 4,379,687.00 9.7%

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

Other Employee Benefits 3901-3902 2,381,874.21 0.00 2,381,874.21 1,797,335.00 0.00 1,797,335.00 -24.5%

TOTAL, EMPLOYEE BENEFITS 43,642,717.51 16,292,335.94 59,935,053.45 48,300,949.00 18,292,858.00 66,593,807.00 11.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 1,293,182.56 1,293,182.56 12,500.00 1,064,410.00 1,076,910.00 -16.7%

Books and Other Reference Materials 4200 4,274.37 122,176.28 126,450.65 2,500.00 47,668.00 50,168.00 -60.3%

Materials and Supplies 4300 3,377,734.79 3,077,561.86 6,455,296.65 3,689,774.00 2,709,365.00 6,399,139.00 -0.9%

Page 15 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 304,985.11 768,683.66 1,073,668.77 660,571.00 241,449.00 902,020.00 -16.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 3,686,994.27 5,261,604.36 8,948,598.63 4,365,345.00 4,062,892.00 8,428,237.00 -5.8%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 139,392.00 3,697,729.63 3,837,121.63 0.00 4,066,573.00 4,066,573.00 6.0%

Travel and Conferences 5200 247,958.31 596,541.17 844,499.48 202,344.00 564,052.00 766,396.00 -9.2%

Dues and Memberships 5300 36,777.40 4,485.00 41,262.40 50,150.00 6,350.00 56,500.00 36.9%

Insurance 5400 - 5450 1,338,170.00 387.00 1,338,557.00 1,481,942.00 300.00 1,482,242.00 10.7%

Operations and Housekeeping Services 5500 5,285,708.25 31,178.74 5,316,886.99 3,948,180.00 28,321.00 3,976,501.00 -25.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,834,373.06 1,572,501.25 3,406,874.31 1,334,628.00 1,404,503.00 2,739,131.00 -19.6%

Transfers of Direct Costs 5710 (1,373,751.59) 1,373,751.59 0.00 (1,494,685.00) 1,494,685.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (504,438.45) 29,166.69 (475,271.76) (464,759.00) 8,150.00 (456,609.00) -3.9%

Professional/Consulting Services and Operating Expenditures 5800 3,312,123.82 11,903,436.22 15,215,560.04 4,697,690.00 7,967,132.00 12,664,822.00 -16.8%

Communications 5900 635,289.00 33,867.13 669,156.13 847,350.00 41,530.00 888,880.00 32.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 10,951,601.80 19,243,044.42 30,194,646.22 10,602,840.00 15,581,596.00 26,184,436.00 -13.3%

Page 16 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 13,059.00 168,420.92 181,479.92 1,000.00 0.00 1,000.00 -99.4%

Buildings and Improvements of Buildings 6200 49,283.95 65,632.42 114,916.37 5,000.00 725,000.00 730,000.00 535.2%

Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 562,873.82 105,533.41 668,407.23 303,814.00 944,879.00 1,248,693.00 86.8%

Equipment Replacement 6500 150,343.25 10,954.50 161,297.75 750,000.00 329,000.00 1,079,000.00 568.9%

TOTAL, CAPITAL OUTLAY 775,560.02 350,541.25 1,126,101.27 1,059,814.00 1,998,879.00 3,058,693.00 171.6%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 6,230.00 0.00 6,230.00 6,230.00 0.00 6,230.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to County Offices 7142 597,708.64 2,118,919.00 2,716,627.64 0.00 1,850,000.00 1,850,000.00 -31.9%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 7212 0.00 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 0.00 0.0%

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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

Page 17 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Debt Service Debt Service - Interest 7438 401,049.00 0.00 401,049.00 368,638.00 0.00 368,638.00 -8.1%

Other Debt Service - Principal 7439 940,000.00 0.00 940,000.00 975,000.00 0.00 975,000.00 3.7%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,944,987.64 2,118,919.00 4,063,906.64 1,349,868.00 1,850,000.00 3,199,868.00 -21.3%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (1,213,482.05) 1,213,482.05 0.00 (2,025,729.00) 2,025,729.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (1,230,796.84) 0.00 (1,230,796.84) (1,220,985.00) 0.00 (1,220,985.00) -0.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (2,444,278.89) 1,213,482.05 (1,230,796.84) (3,246,714.00) 2,025,729.00 (1,220,985.00) -0.8%

TOTAL, EXPENDITURES 184,757,040.34 90,539,597.57 275,296,637.91 192,473,341.00 90,354,552.00 282,827,893.00 2.7%

Page 18 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 20,566.73 0.00 20,566.73 19,985.00 0.00 19,985.00 -2.8%

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

To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other Authorized Interfund Transfers Out 7619 12,268,676.00 0.00 12,268,676.00 12,459,908.00 0.00 12,459,908.00 1.6%

(b) TOTAL, INTERFUND TRANSFERS OUT 12,289,242.73 0.00 12,289,242.73 12,479,893.00 0.00 12,479,893.00 1.6%

OTHER SOURCES/USES

SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

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

Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 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 0.00 0.0%

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

Page 19 of 163




19 64808 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(c) TOTAL, SOURCES 0.00 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 0.00 0.0%

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (33,517,049.75) 33,517,049.75 0.00 (34,808,797.00) 34,808,797.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (33,517,049.75) 33,517,049.75 0.00 (34,808,797.00) 34,808,797.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (45,806,292.48) 33,517,049.75 (12,289,242.73) (47,288,690.00) 34,808,797.00 (12,479,893.00) 1.6%

Page 20 of 163



Unrestricted and RestrictedExpenditures by Function

19 64808 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 208,689,898.05 0.00 208,689,898.05 233,231,544.00 0.00 233,231,544.00 0.0%

2) Federal Revenue 8100-8299 114,435.00 27,664,066.08 27,778,501.08 0.00 26,248,256.00 26,248,256.00 0.0%

3) Other State Revenue 8300-8599 5,890,596.54 19,568,845.96 25,459,442.50 5,601,547.00 14,402,501.00 20,004,048.00 0.0%

4) Other Local Revenue 8600-8799 1,556,740.87 12,467,185.00 14,023,925.87 635,000.00 12,056,194.00 12,691,194.00 0.0%

5) TOTAL, REVENUES 216,251,670.46 59,700,097.04 275,951,767.50 239,468,091.00 52,706,951.00 292,175,042.00 0.0%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 110,389,945.03 53,453,611.41 163,843,556.44 113,864,579.00 51,948,237.00 165,812,816.00 1.2%

2) Instruction - Related Services 2000-2999 23,571,623.57 11,626,330.30 35,197,953.87 26,649,610.00 12,477,454.00 39,127,064.00 11.2%

3) Pupil Services 3000-3999 13,643,761.70 13,789,635.84 27,433,397.54 14,294,993.00 12,849,367.00 27,144,360.00 -1.1%

4) Ancillary Services 4000-4999 1,129,026.04 7,211.94 1,136,237.98 926,595.00 11,000.00 937,595.00 -17.5%

5) Community Services 5000-5999 21,456.01 683,881.63 705,337.64 22,000.00 584,443.00 606,443.00 -14.0%

6) Enterprise 6000-6999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

7) General Administration 7000-7999 13,382,009.13 1,283,696.39 14,665,705.52 16,428,673.00 2,135,729.00 18,564,402.00 26.6%

8) Plant Services 8000-8999 20,142,772.28 7,576,311.06 27,719,083.34 18,937,023.00 8,498,322.00 27,435,345.00 -1.0%

9) Other Outgo 9000-9999Except

7600-7699 2,476,446.58 2,118,919.00 4,595,365.58 1,349,868.00 1,850,000.00 3,199,868.00 -30.4%

10) TOTAL, EXPENDITURES 184,757,040.34 90,539,597.57 275,296,637.91 192,473,341.00 90,354,552.00 282,827,893.00 2.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 31,494,630.12 (30,839,500.53) 655,129.59 46,994,750.00 (37,647,601.00) 9,347,149.00 1326.8%

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

b) Transfers Out 7600-7629 12,289,242.73 0.00 12,289,242.73 12,479,893.00 0.00 12,479,893.00 0.0%

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

3) Contributions 8980-8999 (33,517,049.75) 33,517,049.75 0.00 (34,808,797.00) 34,808,797.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (45,806,292.48) 33,517,049.75 (12,289,242.73) (47,288,690.00) 34,808,797.00 (12,479,893.00) 0.0%

Page 21 of 163



Unrestricted and RestrictedExpenditures by Function

19 64808 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (14,311,662.36) 2,677,549.22 (11,634,113.14) (293,940.00) (2,838,804.00) (3,132,744.00) -73.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 27,664,986.25 9,277,489.06 36,942,475.31 13,353,323.89 11,955,038.28 25,308,362.17 -31.5%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 27,664,986.25 9,277,489.06 36,942,475.31 13,353,323.89 11,955,038.28 25,308,362.17 -31.5%

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 27,664,986.25 9,277,489.06 36,942,475.31 13,353,323.89 11,955,038.28 25,308,362.17 -31.5%

2) Ending Balance, June 30 (E + F1e) 13,353,323.89 11,955,038.28 25,308,362.17 13,059,383.89 9,116,234.28 22,175,618.17 -12.4%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 233,000.00 0.00 233,000.00 233,000.00 0.00 233,000.00 0.0%

Stores 9712 434,121.18 0.00 434,121.18 434,121.00 0.00 434,121.00 0.0%

Prepaid Expenditures 9713 51,366.61 23,612.07 74,978.68 51,366.00 0.00 51,366.00 -31.5%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 11,931,426.21 11,931,426.21 0.00 9,116,234.28 9,116,234.28 -23.6%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments (by Resource/Object) 9780 1,045,162.00 0.00 1,045,162.00 0.00 0.00 0.00 -100.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 8,627,576.00 0.00 8,627,576.00 8,859,234.00 0.00 8,859,234.00 2.7%

Unassigned/Unappropriated Amount 9790 2,962,098.10 0.00 2,962,098.10 3,481,662.89 0.00 3,481,662.89 17.5%

Page 22 of 163



Exhibit: Restricted Balance Detail19 64808 0000000

Form 01


2013-14 2014-15Resource Description Unaudited Actuals Budget

5640 Medi-Cal Billing Option 2,202,228.89 2,202,228.896230 California Clean Energy Jobs Act 466,238.00 966,238.006300 Lottery: Instructional Materials 1,307,708.32 1,307,708.326512 Special Ed: Mental Health Services 1,833,867.47 1,959,851.477400 Quality Education Investment Act 566,259.41 732,855.417405 Common Core State Standards Implementation 5,129,353.73 1,541,465.809010 Other Restricted Local 425,770.39 405,886.39

Total, Restricted Balance 11,931,426.21 9,116,234.28

Page 23 of 163


Unaudited ActualsAdult Education Fund

Expenditures by Object19 64808 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fund-b (Rev 04/09/2014) Page 1 Printed: 9/2/2014 11:23 AM

Description Resource Codes Object Codes2013-14

Unaudited Actuals2014-15Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,402,588.00 1,402,588.00 0.0%

3) Other State Revenue 8300-8599 134,181.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 103,633.66 75,565.00 -27.1%

5) TOTAL, REVENUES 1,640,402.66 1,478,153.00 -9.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 6,936,773.40 6,991,062.00 0.8%

2) Classified Salaries 2000-2999 2,822,741.55 2,949,232.00 4.5%

3) Employee Benefits 3000-3999 3,163,197.47 2,879,932.00 -9.0%

4) Books and Supplies 4000-4999 385,630.66 362,708.00 -5.9%

5) Services and Other Operating Expenditures 5000-5999 1,122,367.10 1,123,924.00 0.1%

6) Capital Outlay 6000-6999 10,137.00 0.00 -100.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 640,724.00 800,000.00 24.9%

9) TOTAL, EXPENDITURES 15,081,571.18 15,106,858.00 0.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (13,441,168.52) (13,628,705.00) 1.4%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 12,268,676.00 12,459,908.00 1.6%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 12,268,676.00 12,459,908.00 1.6%

Page 24 of 163




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,172,492.52) (1,168,797.00) -0.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,377,755.71 2,205,263.19 -34.7%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 3,377,755.71 2,205,263.19 -34.7%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 3,377,755.71 2,205,263.19 -34.7%

2) Ending Balance, June 30 (E + F1e) 2,205,263.19 1,036,466.19 -53.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 6,000.00 0.00 -100.0%

Stores 9712 73,883.05 0.00 -100.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 2,125,380.14 1,036,466.19 -51.2%

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%

Page 25 of 163




Form 11




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 466,186.07

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 6,000.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 200.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 10,834.88

4) Due from Grantor Government 9290 3,297,646.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 73,883.05

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 3,854,750.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 891,149.40

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 758,337.41

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 1,649,486.81


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 2,205,263.19

Page 26 of 163




Form 11




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

No Child Left Behind 3105, 3200, 4045 8290 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 107,324.00 107,324.00 0.0%

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

All Other Federal Revenue All Other 8290 1,295,264.00 1,295,264.00 0.0%

TOTAL, FEDERAL REVENUE 1,402,588.00 1,402,588.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

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

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

All Other State Revenue 8590 134,181.00 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 134,181.00 0.00 -100.0%

Page 27 of 163




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 16,200.08 5,000.00 -69.1%

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

Fees and Contracts Adult Education Fees 8671 75,035.25 63,830.00 -14.9%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 12,398.33 6,735.00 -45.7%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 103,633.66 75,565.00 -27.1%

TOTAL, REVENUES 1,640,402.66 1,478,153.00 -9.9%

Page 28 of 163




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 6,078,527.15 6,098,360.00 0.3%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 820,735.55 847,071.00 3.2%

Other Certificated Salaries 1900 37,510.70 45,631.00 21.6%

TOTAL, CERTIFICATED SALARIES 6,936,773.40 6,991,062.00 0.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 295,798.28 315,919.00 6.8%

Classified Support Salaries 2200 398,798.01 438,674.00 10.0%

Classified Supervisors' and Administrators' Salaries 2300 175,015.91 180,658.00 3.2%

Clerical, Technical and Office Salaries 2400 1,128,558.60 1,163,784.00 3.1%

Other Classified Salaries 2900 824,570.75 850,197.00 3.1%

TOTAL, CLASSIFIED SALARIES 2,822,741.55 2,949,232.00 4.5%

EMPLOYEE BENEFITS

STRS 3101-3102 495,795.75 582,466.00 17.5%

PERS 3201-3202 283,622.38 291,351.00 2.7%

OASDI/Medicare/Alternative 3301-3302 318,910.28 336,508.00 5.5%

Health and Welfare Benefits 3401-3402 1,453,944.50 1,037,922.00 -28.6%

Unemployment Insurance 3501-3502 4,800.78 9,695.00 101.9%

Workers' Compensation 3601-3602 404,488.30 413,258.00 2.2%

OPEB, Allocated 3701-3702 190,395.17 196,894.00 3.4%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 11,240.31 11,838.00 5.3%

TOTAL, EMPLOYEE BENEFITS 3,163,197.47 2,879,932.00 -9.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 8,632.63 27,800.00 222.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 234,801.88 268,913.00 14.5%

Noncapitalized Equipment 4400 142,196.15 65,995.00 -53.6%

TOTAL, BOOKS AND SUPPLIES 385,630.66 362,708.00 -5.9%

Page 29 of 163




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 80,803.16 117,780.00 45.8%

Dues and Memberships 5300 1,560.00 1,700.00 9.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 127,780.02 154,900.00 21.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 266,317.83 204,500.00 -23.2%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 378,382.27 325,609.00 -13.9%

Professional/Consulting Services and Operating Expenditures 5800 253,925.51 298,935.00 17.7%

Communications 5900 13,598.31 20,500.00 50.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,122,367.10 1,123,924.00 0.1%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 10,137.00 0.00 -100.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 10,137.00 0.00 -100.0%


Tuition

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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

Page 30 of 163




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 640,724.00 800,000.00 24.9%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 640,724.00 800,000.00 24.9%

TOTAL, EXPENDITURES 15,081,571.18 15,106,858.00 0.2%

Page 31 of 163




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 12,268,676.00 12,459,908.00 1.6%

(a) TOTAL, INTERFUND TRANSFERS IN 12,268,676.00 12,459,908.00 1.6%


To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 12,268,676.00 12,459,908.00 1.6%

Page 32 of 163



Expenditures by Function19 64808 0000000

Form 11


Description Function Codes Object Codes2013-14


PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,402,588.00 1,402,588.00 0.0%



5) TOTAL, REVENUES 1,640,402.66 1,478,153.00 -9.9%


1) Instruction 1000-1999 9,024,877.81 8,991,610.00 -0.4%

2) Instruction - Related Services 2000-2999 4,903,737.63 4,764,168.00 -2.8%

3) Pupil Services 3000-3999 0.00 0.00 0.0%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 640,724.00 800,000.00 24.9%

8) Plant Services 8000-8999 512,231.74 551,080.00 7.6%


7600-7699 0.00 0.00 0.0%



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 12,268,676.00 12,459,908.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 12,268,676.00 12,459,908.00 0.0%

Page 33 of 163




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,172,492.52) (1,168,797.00) -0.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 3,377,755.71 2,205,263.19 -34.7%





2) Ending Balance, June 30 (E + F1e) 2,205,263.19 1,036,466.19 -53.0%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 6,000.00 0.00 -100.0%

Stores 9712 73,883.05 0.00 -100.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0%

d) Assigned Other Assignments (by Resource/Object) 9780 2,125,380.14 1,036,466.19 -51.2%



Page 34 of 163




Form 11



Total, Restricted Balance 0.00 0.00

Page 35 of 163


Unaudited ActualsChild Development FundExpenditures by Object

19 64808 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 86,295.00 181,794.00 110.7%

3) Other State Revenue 8300-8599 95,499.00 9,115.00 -90.5%

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

5) TOTAL, REVENUES 181,794.00 190,909.00 5.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 80,058.00 80,058.00 0.0%

2) Classified Salaries 2000-2999 68,873.87 70,897.00 2.9%

3) Employee Benefits 3000-3999 45,524.97 50,824.00 11.6%

4) Books and Supplies 4000-4999 6,740.69 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 1,163.20 9,115.00 683.6%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


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

9) TOTAL, EXPENDITURES 202,360.73 210,894.00 4.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (20,566.73) (19,985.00) -2.8%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 20,566.73 19,985.00 -2.8%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 20,566.73 19,985.00 -2.8%

Page 36 of 163



19 64808 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 0.0%


e) Adjusted Beginning Balance (F1c + F1d) 0.00 0.00 0.0%

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 0.00 0.00 0.0%



Page 37 of 163



19 64808 0000000Form 12




PercentDifference



b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00




3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 83,163.30


6) Stores 9320 0.00



9) TOTAL, ASSETS 86,198.30




I. LIABILITIES





5) Unearned Revenue 9650 3,035.00

6) TOTAL, LIABILITIES 86,198.30




K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 0.00

Page 38 of 163



19 64808 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 86,295.00 181,794.00 110.7%

TOTAL, FEDERAL REVENUE 86,295.00 181,794.00 110.7%

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%

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

State Preschool 6105 8590 95,499.00 0.00 -100.0%

All Other State Revenue All Other 8590 0.00 9,115.00 New

TOTAL, OTHER STATE REVENUE 95,499.00 9,115.00 -90.5%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.0%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 181,794.00 190,909.00 5.0%

Page 39 of 163



19 64808 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 80,058.00 80,058.00 0.0%


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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 80,058.00 80,058.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 68,873.87 70,897.00 2.9%

TOTAL, CLASSIFIED SALARIES 68,873.87 70,897.00 2.9%

EMPLOYEE BENEFITS

STRS 3101-3102 6,604.77 7,606.00 15.2%

PERS 3201-3202 0.00 0.00 0.0%


Health and Welfare Benefits 3401-3402 24,518.77 28,306.00 15.4%

Unemployment Insurance 3501-3502 72.36 75.00 3.6%


OPEB, Allocated 3701-3702 1,798.20 2,002.00 11.3%


Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 45,524.97 50,824.00 11.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%


Materials and Supplies 4300 6,740.69 0.00 -100.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 6,740.69 0.00 -100.0%

Page 40 of 163



19 64808 0000000Form 12




PercentDifference



Travel and Conferences 5200 250.00 0.00 -100.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 375.00 9,115.00 2330.7%


Transfers of Direct Costs - Interfund 5750 538.20 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,163.20 9,115.00 683.6%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

Debt Service





Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0%

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

TOTAL, EXPENDITURES 202,360.73 210,894.00 4.2%

Page 41 of 163



19 64808 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 20,566.73 19,985.00 -2.8%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 20,566.73 19,985.00 -2.8%




OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 20,566.73 19,985.00 -2.8%

Page 42 of 163


Unaudited ActualsChild Development FundExpenditures by Function

19 64808 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 86,295.00 181,794.00 110.7%

3) Other State Revenue 8300-8599 95,499.00 9,115.00 -90.5%

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

5) TOTAL, REVENUES 181,794.00 190,909.00 5.0%


1) Instruction 1000-1999 122,398.20 120,442.00 -1.6%

2) Instruction - Related Services 2000-2999 519.10 0.00 -100.0%

3) Pupil Services 3000-3999 79,068.43 81,337.00 2.9%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 375.00 9,115.00 2330.7%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 202,360.73 210,894.00 4.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (20,566.73) (19,985.00) -2.8%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 20,566.73 19,985.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 20,566.73 19,985.00 0.0%

Page 43 of 163


Unaudited ActualsChild Development FundExpenditures by Function

19 64808 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%


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


c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 0.0%


e) Adjusted Beginning Balance (F1c + F1d) 0.00 0.00 0.0%

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%



Page 44 of 163


Unaudited ActualsChild Development Fund


Form 12




Page 45 of 163


Unaudited ActualsDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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

4) Other Local Revenue 8600-8799 71.11 0.00 -100.0%

5) TOTAL, REVENUES 71.11 0.00 -100.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 108.18 0.00 -100.0%

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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 108.18 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (37.07) 0.00 -100.0%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%

Page 46 of 163




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (37.07) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 10,902.24 10,865.17 -0.3%


c) As of July 1 - Audited (F1a + F1b) 10,902.24 10,865.17 -0.3%


e) Adjusted Beginning Balance (F1c + F1d) 10,902.24 10,865.17 -0.3%

2) Ending Balance, June 30 (E + F1e) 10,865.17 10,865.17 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 10,865.17 10,865.17 0.0%



Page 47 of 163




Form 14




PercentDifference



b) in Banks 9120 0.00






4) Due from Grantor Government 9290 0.00


6) Stores 9320 0.00



9) TOTAL, ASSETS 10,973.35




I. LIABILITIES

1) Accounts Payable 9500 108.18


3) Due to Other Funds 9610 0.00



6) TOTAL, LIABILITIES 108.18




K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 10,865.17

Page 48 of 163




Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

OTHER STATE REVENUE

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 71.11 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 71.11 0.00 -100.0%

TOTAL, REVENUES 71.11 0.00 -100.0%

Page 49 of 163




Form 14




PercentDifference

CLASSIFIED SALARIES


Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 108.18 0.00 -100.0%


TOTAL, BOOKS AND SUPPLIES 108.18 0.00 -100.0%

Page 50 of 163




Form 14




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

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


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 108.18 0.00 -100.0%

Page 51 of 163




Form 14




PercentDifference

INTERFUND TRANSFERS



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




OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%

Page 52 of 163




Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 71.11 0.00 -100.0%

5) TOTAL, REVENUES 71.11 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%

2) Instruction - Related Services 2000-2999 0.00 0.00 0.0%

3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 108.18 0.00 -100.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 108.18 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (37.07) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 53 of 163




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (37.07) 0.00 -100.0%


a) As of July 1 - Unaudited 9791 10,902.24 10,865.17 -0.3%


c) As of July 1 - Audited (F1a + F1b) 10,902.24 10,865.17 -0.3%


e) Adjusted Beginning Balance (F1c + F1d) 10,902.24 10,865.17 -0.3%

2) Ending Balance, June 30 (E + F1e) 10,865.17 10,865.17 0.0%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 10,865.17 10,865.17 0.0%



Page 54 of 163




Form 14




Page 55 of 163


Unaudited ActualsBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fund-d (Rev 04/24/2014) Page 1 Printed: 9/2/2014 11:26 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 224,465.11 0.00 -100.0%

5) TOTAL, REVENUES 224,465.11 0.00 -100.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 177,689.24 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 732,751.83 1,440,000.00 96.5%

6) Capital Outlay 6000-6999 5,018,614.35 8,120,000.00 61.8%






b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 56 of 163




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (6,239,185.52) (10,116,637.00) 62.1%






2) Ending Balance, June 30 (E + F1e) 31,290,852.74 21,174,215.74 -32.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






Page 57 of 163




Form 21




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 32,098,477.94


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 32,217,438.48




I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY


Page 58 of 163




Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.0%



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%

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

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0%



Interest 8660 224,465.11 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 224,465.11 0.00 -100.0%

TOTAL, REVENUES 224,465.11 0.00 -100.0%

Page 59 of 163




Form 21




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 302,588.71 294,508.00 -2.7%


Clerical, Technical and Office Salaries 2400 78,914.58 98,936.00 25.4%



EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 42,672.59 46,312.00 8.5%





OPEB, Allocated 3701-3702 9,510.63 9,836.00 3.4%




BOOKS AND SUPPLIES


Materials and Supplies 4300 8,337.47 0.00 -100.0%

Noncapitalized Equipment 4400 169,351.77 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 177,689.24 0.00 -100.0%



Travel and Conferences 5200 184.32 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 533,795.11 1,440,000.00 169.8%



Page 60 of 163




Form 21




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 198,772.40 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 732,751.83 1,440,000.00 96.5%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 109,472.48 100,000.00 -8.7%

Buildings and Improvements of Buildings 6200 4,870,620.64 8,020,000.00 64.7%

Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 38,521.23 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 5,018,614.35 8,120,000.00 61.8%


Other Transfers Out


Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%





Page 61 of 163




Form 21




PercentDifference

INTERFUND TRANSFERS








Page 62 of 163




Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%




Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 63 of 163




Form 21




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 224,465.11 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 6,456,150.63 10,116,637.00 56.7%


7600-7699 7,500.00 0.00 -100.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 64 of 163




Form 21




PercentDifference









Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






Page 65 of 163




Form 21




Page 66 of 163


Unaudited ActualsCapital Facilities FundExpenditures by Object

19 64808 0000000Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 635,155.68 0.00 -100.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 702.11 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 215,025.67 0.00 -100.0%

6) Capital Outlay 6000-6999 38,620.00 115,000.00 197.8%



9) TOTAL, EXPENDITURES 254,347.78 115,000.00 -54.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 380,807.90 (115,000.00) -130.2%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 67 of 163



19 64808 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 380,807.90 (115,000.00) -130.2%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,416,100.40 1,796,908.30 26.9%


c) As of July 1 - Audited (F1a + F1b) 1,416,100.40 1,796,908.30 26.9%


e) Adjusted Beginning Balance (F1c + F1d) 1,416,100.40 1,796,908.30 26.9%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






Page 68 of 163



19 64808 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 1,867,134.07




I. LIABILITIES










K. FUND EQUITY


Page 69 of 163



19 64808 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%




OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 316,198.01 0.00 -100.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0%


Interest 8660 10,047.21 0.00 -100.0%


Fees and Contracts

Mitigation/Developer Fees 8681 308,910.46 0.00 -100.0%

Other Local Revenue




TOTAL, REVENUES 635,155.68 0.00 -100.0%

Page 70 of 163



19 64808 0000000Form 25




PercentDifference


Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%


Materials and Supplies 4300 702.11 0.00 -100.0%


TOTAL, BOOKS AND SUPPLIES 702.11 0.00 -100.0%

Page 71 of 163



19 64808 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


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





TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 215,025.67 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 115,000.00 New

Buildings and Improvements of Buildings 6200 38,620.00 0.00 -100.0%


Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 38,620.00 115,000.00 197.8%


Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 254,347.78 115,000.00 -54.8%

Page 72 of 163



19 64808 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 73 of 163


Unaudited ActualsCapital Facilities Fund


Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 635,155.68 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 254,347.78 115,000.00 -54.8%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 254,347.78 115,000.00 -54.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 380,807.90 (115,000.00) -130.2%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 74 of 163




Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 380,807.90 (115,000.00) -130.2%


a) As of July 1 - Unaudited 9791 1,416,100.40 1,796,908.30 26.9%






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






Page 75 of 163




Form 25




Page 76 of 163


Unaudited ActualsCounty School Facilities Fund


Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 119,417.18 0.00 -100.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 46,978.32 220,000.00 368.3%

5) Services and Other Operating Expenditures 5000-5999 1,481,356.72 1,005,000.00 -32.2%

6) Capital Outlay 6000-6999 1,357,608.32 6,330,000.00 366.3%






b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 77 of 163




Form 35




PercentDifference








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 17,351,272.30 9,796,272.30 -43.5%



d) Assigned Other Assignments 9780 0.00 0.00 0.0%



Page 78 of 163




Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 17,532,749.51




I. LIABILITIES










K. FUND EQUITY


Page 79 of 163




Form 35




PercentDifference

FEDERAL REVENUE


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE



Interest 8660 119,417.18 0.00 -100.0%


Other Local Revenue




TOTAL, REVENUES 119,417.18 0.00 -100.0%

Page 80 of 163




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 34,111.57 20,000.00 -41.4%

Noncapitalized Equipment 4400 12,866.75 200,000.00 1454.4%

TOTAL, BOOKS AND SUPPLIES 46,978.32 220,000.00 368.3%

Page 81 of 163




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,428,962.31 1,005,000.00 -29.7%





TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,481,356.72 1,005,000.00 -32.2%

CAPITAL OUTLAY

Land 6100 348,437.04 0.00 -100.0%

Land Improvements 6170 130,762.28 0.00 -100.0%

Buildings and Improvements of Buildings 6200 851,539.00 6,330,000.00 643.4%


Equipment 6400 26,870.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 1,357,608.32 6,330,000.00 366.3%


Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service





Page 82 of 163




Form 35




PercentDifference

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.0%







Page 83 of 163




Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 84 of 163




Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 119,417.18 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 2,885,943.36 7,555,000.00 161.8%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 85 of 163




Form 35




PercentDifference









Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 17,351,272.30 9,796,272.30 -43.5%



d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%



Page 86 of 163




Form 35



7710 State School Facilities Projects 17,351,272.30 9,796,272.30

Total, Restricted Balance 17,351,272.30 9,796,272.30

Page 87 of 163


Unaudited ActualsBond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 274,145.00 0.00 -100.0%


4) Other Local Revenue 8600-8799 13,518,834.00 11,791,696.00 -12.8%

5) TOTAL, REVENUES 13,913,976.00 11,791,696.00 -15.3%

B. EXPENDITURES




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

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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 12,897,853.00 13,415,381.00 4.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,016,123.00 (1,623,685.00) -259.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 88 of 163




Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,016,123.00 (1,623,685.00) -259.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 12,004,759.00 13,020,882.00 8.5%






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






Page 89 of 163




Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 13,020,882.00




I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY


Page 90 of 163




Form 51




PercentDifference

FEDERAL REVENUE

All Other Federal Revenue 8290 274,145.00 0.00 -100.0%

TOTAL, FEDERAL REVENUE 274,145.00 0.00 -100.0%

OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 120,997.00 0.00 -100.0%


TOTAL, OTHER STATE REVENUE 120,997.00 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 11,806,125.00 10,648,128.00 -9.8%

Unsecured Roll 8612 860,185.00 591,933.00 -31.2%

Prior Years' Taxes 8613 422,168.00 211,084.00 -50.0%

Supplemental Taxes 8614 257,654.00 128,827.00 -50.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 112,664.00 0.00 -100.0%

Interest 8660 35,997.00 10,799.00 -70.0%


Other Local Revenue

All Other Local Revenue 8699 24,041.00 200,925.00 735.8%


TOTAL, OTHER LOCAL REVENUE 13,518,834.00 11,791,696.00 -12.8%

TOTAL, REVENUES 13,913,976.00 11,791,696.00 -15.3%

Page 91 of 163




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 5,986,453.00 6,116,856.00 2.2%

Bond Interest and Other Service Charges 7434 6,911,400.00 7,298,525.00 5.6%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 12,897,853.00 13,415,381.00 4.0%


Page 92 of 163




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 93 of 163




Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 274,145.00 0.00 -100.0%



5) TOTAL, REVENUES 13,913,976.00 11,791,696.00 -15.3%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 12,897,853.00 13,415,381.00 4.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 1,016,123.00 (1,623,685.00) -259.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 94 of 163




Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,016,123.00 (1,623,685.00) -259.8%








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






Page 95 of 163




Form 51




Page 96 of 163


Unaudited ActualsCafeteria Enterprise Fund

Expenses by Object19 64808 0000000

Form 61

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fund-e (Rev 03/13/2014) Page 1 Printed: 9/2/2014 11:29 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 13,696,940.94 13,188,265.00 -3.7%

3) Other State Revenue 8300-8599 1,176,640.11 1,110,473.00 -5.6%


5) TOTAL, REVENUES 15,659,039.37 15,083,747.00 -3.7%

B. EXPENSES

1) Certificated Salaries 1000-1999 52,215.95 50,000.00 -4.2%

2) Classified Salaries 2000-2999 4,271,387.02 4,475,602.00 4.8%

3) Employee Benefits 3000-3999 1,775,969.20 2,082,526.00 17.3%

4) Books and Supplies 4000-4999 6,289,833.52 6,706,853.00 6.6%

5) Services and Other Operating Expenses 5000-5999 900,523.31 975,170.00 8.3%

6) Depreciation 6000-6999 201,461.33 0.00 -100.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 590,072.84 420,985.00 -28.7%

9) TOTAL, EXPENSES 14,081,463.17 14,711,136.00 4.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,577,576.20 372,611.00 -76.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 97 of 163




Form 61




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 1,577,576.20 372,611.00 -76.4%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 15,009,525.18 16,344,802.62 8.9%

b) Audit Adjustments 9793 (242,298.76) 0.00 -100.0%



e) Adjusted Beginning Net Position (F1c + F1d) 14,767,226.42 16,344,802.62 10.7%

2) Ending Net Position, June 30 (E + F1e) 16,344,802.62 16,717,413.62 2.3% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 16,344,802.62 16,717,413.62 2.3%

c) Unrestricted Net Position 9790 0.00 0.00 0.0%

Page 98 of 163




Form 61




PercentDifference



b) in Banks 9120 14,181,917.78

c) in Revolving Fund 9130 6,775.00





4) Due from Grantor Government 9290 1,475,759.59

5) Due from Other Funds 9310 173,059.10

6) Stores 9320 555,591.70



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 788,463.69

g) Accumulated Depreciation - Equipment 9445 (355,685.40)

h) Work in Progress 9450 0.00

10) TOTAL, ASSETS 17,648,802.18




Page 99 of 163




Form 61




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net OPEB Obligation 9664 0.00

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 16,344,802.62

Page 100 of 163




Form 61




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 13,696,940.94 13,188,265.00 -3.7%


TOTAL, FEDERAL REVENUE 13,696,940.94 13,188,265.00 -3.7%

OTHER STATE REVENUE

Child Nutrition Programs 8520 1,066,003.68 1,110,473.00 4.2%

All Other State Revenue 8590 110,636.43 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 1,176,640.11 1,110,473.00 -5.6%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 752,961.70 779,009.00 3.5%

Interest 8660 4,380.62 1,000.00 -77.2%


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 785,458.32 785,009.00 -0.1%

TOTAL, REVENUES 15,659,039.37 15,083,747.00 -3.7%

Page 101 of 163




Form 61




PercentDifference



Other Certificated Salaries 1900 52,215.95 50,000.00 -4.2%

TOTAL, CERTIFICATED SALARIES 52,215.95 50,000.00 -4.2%

CLASSIFIED SALARIES

Classified Support Salaries 2200 2,475,418.77 2,508,980.00 1.4%

Classified Supervisors' and Administrators' Salaries 2300 1,332,229.53 1,402,802.00 5.3%



TOTAL, CLASSIFIED SALARIES 4,271,387.02 4,475,602.00 4.8%

EMPLOYEE BENEFITS

STRS 3101-3102 4,350.71 4,779.00 9.8%

PERS 3201-3202 343,379.57 481,837.00 40.3%


Health and Welfare Benefits 3401-3402 878,983.45 1,000,060.00 13.8%

Unemployment Insurance 3501-3502 2,004.51 2,098.00 4.7%


OPEB, Allocated 3701-3702 72,948.79 104,344.00 43.0%



TOTAL, EMPLOYEE BENEFITS 1,775,969.20 2,082,526.00 17.3%

BOOKS AND SUPPLIES




Food 4700 6,190,588.06 5,861,853.00 -5.3%

TOTAL, BOOKS AND SUPPLIES 6,289,833.52 6,706,853.00 6.6%

Page 102 of 163




Form 61




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 6,889.46 5,500.00 -20.2%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 36,000.00 45,000.00 25.0%

Operations and Housekeeping Services 5500 75,619.98 75,670.00 0.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 198,936.40 200,000.00 0.5%


Transfers of Direct Costs - Interfund 5750 96,351.29 130,000.00 34.9%

Professional/Consulting Services and Operating Expenditures 5800 485,857.38 518,000.00 6.6%

Communications 5900 868.80 1,000.00 15.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 900,523.31 975,170.00 8.3%

DEPRECIATION

Depreciation Expense 6900 201,461.33 0.00 -100.0%

TOTAL, DEPRECIATION 201,461.33 0.00 -100.0%


Transfers of Indirect Costs - Interfund 7350 590,072.84 420,985.00 -28.7%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 590,072.84 420,985.00 -28.7%

TOTAL, EXPENSES 14,081,463.17 14,711,136.00 4.5%

Page 103 of 163




Form 61




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 104 of 163



Expenses by Function19 64808 0000000

Form 61




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 13,696,940.94 13,188,265.00 -3.7%

3) Other State Revenue 8300-8599 1,176,640.11 1,110,473.00 -5.6%


5) TOTAL, REVENUES 15,659,039.37 15,083,747.00 -3.7%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 13,166,031.82 13,969,594.00 6.1%



6) Enterprise 6000-6999 67,907.19 62,179.00 -8.4%

7) General Administration 7000-7999 590,072.84 420,985.00 -28.7%

8) Plant Services 8000-8999 257,451.32 258,378.00 0.4%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 14,081,463.17 14,711,136.00 4.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 1,577,576.20 372,611.00 -76.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 105 of 163




Form 61




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 1,577,576.20 372,611.00 -76.4%

F. NET POSITION 1) Beginning Net Position


b) Audit Adjustments 9793 (242,298.76) 0.00 -100.0%





b) Restricted Net Position 9797 16,344,802.62 16,717,413.62 2.3%

c) Unrestricted Net Position 9790 0.00 0.00 0.0%

Page 106 of 163



Exhibit: Restricted Net Position Detail19 64808 0000000

Form 61



5310 Child Nutrition: School Programs (e.g., School Lunch, School 15,527,406.65 15,898,536.655330 Child Nutrition: Summer Food Service Program Operations 336,281.89 336,281.897810 Other Restricted State 178,630.59 178,630.599010 Other Restricted Local 302,483.49 303,964.49

Total, Restricted Net Position 16,344,802.62 16,717,413.62

Page 107 of 163


Unaudited ActualsSelf-Insurance FundExpenses by Object

19 64808 0000000Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 13,566,533.08 9,267,452.00 -31.7%

B. EXPENSES




4) Books and Supplies 4000-4999 8,600.45 33,912.00 294.3%

5) Services and Other Operating Expenses 5000-5999 9,701,252.75 9,253,599.00 -4.6%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 9,940,135.66 9,615,654.00 -3.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,626,397.42 (348,202.00) -109.6%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 108 of 163



19 64808 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 3,626,397.42 (348,202.00) -109.6%


b) Audit Adjustments 9793 (2,092,731.00) 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) (57,237.79) 3,569,159.63 -6335.7%


e) Adjusted Beginning Net Position (F1c + F1d) (57,237.79) 3,569,159.63 -6335.7%

2) Ending Net Position, June 30 (E + F1e) 3,569,159.63 3,220,957.63 -9.8% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 3,569,159.63 3,220,957.63 -9.8%

Page 109 of 163



19 64808 0000000Form 67




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 313,153.20






6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00

10) TOTAL, ASSETS 16,356,493.58




Page 110 of 163



19 64808 0000000Form 67




PercentDifference

I. LIABILITIES

1) Accounts Payable 9500 12,787,333.95















K. NET POSITION


Page 111 of 163



19 64808 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 57,225.22 0.00 -100.0%


Fees and Contracts

In-District Premiums/ Contributions 8674 13,131,898.42 8,967,452.00 -31.7%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 13,566,533.08 9,267,452.00 -31.7%

TOTAL, REVENUES 13,566,533.08 9,267,452.00 -31.7%

Page 112 of 163



19 64808 0000000Form 67




PercentDifference




TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 64,071.79 77,088.00 20.3%




EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 17,581.71 26,520.00 50.8%





OPEB, Allocated 3701-3702 4,043.02 5,633.00 39.3%




BOOKS AND SUPPLIES




TOTAL, BOOKS AND SUPPLIES 8,600.45 33,912.00 294.3%

Page 113 of 163



19 64808 0000000Form 67




PercentDifference



Travel and Conferences 5200 18.08 1,000.00 5431.0%

Dues and Memberships 5300 0.00 750.00 New

Insurance 5400-5450 1,515,526.00 1,547,940.00 2.1%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 211.72 3,200.00 1411.4%

Transfers of Direct Costs - Interfund 5750 0.00 1,000.00 New

Professional/Consulting Services and Operating Expenditures 5800 8,185,496.95 7,699,709.00 -5.9%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 9,701,252.75 9,253,599.00 -4.6%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 9,940,135.66 9,615,654.00 -3.3%

Page 114 of 163



19 64808 0000000Form 67




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 115 of 163


Unaudited ActualsSelf-Insurance Fund


Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 13,566,533.08 9,267,452.00 -31.7%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 9,940,135.66 9,615,654.00 -3.3%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 9,940,135.66 9,615,654.00 -3.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 3,626,397.42 (348,202.00) -109.6%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 116 of 163




Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 3,626,397.42 (348,202.00) -109.6%



b) Audit Adjustments 9793 (2,092,731.00) 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) (57,237.79) 3,569,159.63 -6335.7%


e) Adjusted Beginning Net Position (F1c + F1d) (57,237.79) 3,569,159.63 -6335.7%

2) Ending Net Position, June 30 (E + F1e) 3,569,159.63 3,220,957.63 -9.8% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%


c) Unrestricted Net Position 9790 3,569,159.63 3,220,957.63 -9.8%

Page 117 of 163




Form 67



Total, Restricted Net Position 0.00 0.00

Page 118 of 163


Unaudited ActualsRetiree Benefit FundExpenses by Object

19 64808 0000000Form 71




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 4,270,138.05 4,698,396.00 10.0%

5) TOTAL, REVENUES 4,270,138.05 4,698,396.00 10.0%

B. EXPENSES




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

5) Services and Other Operating Expenses 5000-5999 3,955,014.40 4,698,396.00 18.8%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 3,955,014.40 4,698,396.00 18.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 315,123.65 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 119 of 163



19 64808 0000000Form 71




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 315,123.65 0.00 -100.0%








c) Unrestricted Net Position 9790 1,546,965.15 1,546,965.15 0.0%

Page 120 of 163



19 64808 0000000Form 71




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00

7) Prepaid Expenditures 9330 279,862.97


9) Fixed Assets 9400

10) TOTAL, ASSETS 1,827,310.11




Page 121 of 163



19 64808 0000000Form 71




PercentDifference

I. LIABILITIES
















K. NET POSITION


Page 122 of 163



19 64808 0000000Form 71




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660 778.77 0.00 -100.0%


Fees and Contracts

In-District Premiums/ Contributions 8674 4,269,359.28 4,698,396.00 10.0%

Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 4,270,138.05 4,698,396.00 10.0%

TOTAL, REVENUES 4,270,138.05 4,698,396.00 10.0%



Professional/Consulting Services and Operating Expenditures 5800 3,955,014.40 4,698,396.00 18.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 3,955,014.40 4,698,396.00 18.8%

TOTAL, EXPENSES 3,955,014.40 4,698,396.00 18.8%

Page 123 of 163



19 64808 0000000Form 71




PercentDifference

INTERFUND TRANSFERS




OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 124 of 163


Unaudited ActualsRetiree Benefit Fund


Form 71




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 4,270,138.05 4,698,396.00 10.0%

5) TOTAL, REVENUES 4,270,138.05 4,698,396.00 10.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 3,955,014.40 4,698,396.00 18.8%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 3,955,014.40 4,698,396.00 18.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 315,123.65 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 125 of 163




Form 71




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 315,123.65 0.00 -100.0%









c) Unrestricted Net Position 9790 1,546,965.15 1,546,965.15 0.0%

Page 126 of 163




Form 71



Total, Restricted Net Position 0.00 0.00

Page 127 of 163


2013-14 Unaudited ActualsAVERAGE DAILY ATTENDANCE 19 64808 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ada (Rev 04/29/2014) Page 1 of 1 Printed: 9/2/2014 11:32 AM

2013-14 Unaudited Actuals 2014-15 Budget2014-15 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT 1. Total District Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 28,625.40 28,494.15 29,335.61 28,009.86 27,900.86 28,494.15 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 28,625.40 28,494.15 29,335.61 28,009.86 27,900.86 28,494.15 5. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 7.23 7.56 10.27 5.84 10.27 10.27 b. Special Education-Special Day Class 83.86 81.85 83.86 89.43 83.86 83.86 c. Special Education-NPS/LCI d. Special Education Extended Year-NPS/LC 5.71 5.71 5.71 7.38 5.71 5.71 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 9.80 8.93 9.80 9.80 9.80 9.80 f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 106.60 104.05 109.64 112.45 109.64 109.64 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 28,732.00 28,598.20 29,445.25 28,122.31 28,010.50 28,603.79 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Page 128 of 163


Unaudited Actuals2013-14 Unaudited ActualsSchedule of Capital Assets

19 64808 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 9/2/2014 11:33 AM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:Capital assets not being depreciated: Land 29,800,336.00 29,800,336.00 29,800,336.00 Work in Progress 92,769,698.00 92,769,698.00 6,645,848.00 3,036,796.00 96,378,750.00 Total capital assets not being depreciated 122,570,034.00 0.00 122,570,034.00 6,645,848.00 3,036,796.00 126,179,086.00Capital assets being depreciated: Land Improvements 14,988,123.00 14,988,123.00 874,582.00 15,862,705.00 Buildings 248,049,237.00 248,049,237.00 2,162,214.00 250,211,451.00 Equipment 20,396,077.00 20,396,077.00 1,928,154.00 123,476.00 22,200,755.00 Total capital assets being depreciated 283,433,437.00 0.00 283,433,437.00 4,964,950.00 123,476.00 288,274,911.00 Accumulated Depreciation for: Land Improvements (8,650,069.00) (8,650,069.00) (472,036.00) (9,122,105.00) Buildings (81,381,517.00) (81,381,517.00) (4,934,358.00) (86,315,875.00) Equipment (19,616,412.92) (19,616,412.92) (19,616,412.92) Total accumulated depreciation (109,647,998.92) 0.00 (109,647,998.92) (5,406,394.00) 0.00 (115,054,392.92) Total capital assets being depreciated, net 173,785,438.08 0.00 173,785,438.08 (441,444.00) 123,476.00 173,220,518.08Governmental activity capital assets, net 296,355,472.08 0.00 296,355,472.08 6,204,404.00 3,160,272.00 299,399,604.08

Business-Type Activities:Capital assets not being depreciated: Land 0.00 0.00 Work in Progress 0.00 0.00 Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00Capital assets being depreciated: Land Improvements 0.00 0.00 Buildings 0.00 0.00 Equipment 740,406.00 740,406.00 37,229.00 777,635.00 Total capital assets being depreciated 740,406.00 0.00 740,406.00 37,229.00 0.00 777,635.00 Accumulated Depreciation for: Land Improvements 0.00 0.00 Buildings 0.00 0.00 Equipment (283,922.00) (283,922.00) (125,494.00) (409,416.00) Total accumulated depreciation (283,922.00) 0.00 (283,922.00) (125,494.00) 0.00 (409,416.00) Total capital assets being depreciated, net 456,484.00 0.00 456,484.00 (88,265.00) 0.00 368,219.00Business-type activity capital assets, net 456,484.00 0.00 456,484.00 (88,265.00) 0.00 368,219.00

Page 129 of 163


2013-14 Unaudited ActualsFEDERAL GRANT AWARDS,

REVENUES, AND EXPENDITURES - ALL FUNDSSCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRAL OF UNEARNED REVENUES

19 64808 0000000Form CAT

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: cat (Rev 05/14/2014) Page 1 Printed: 9/2/2014 11:34 AM

FEDERAL PROGRAM NAME TITLE 1 IDEA FED PRESCHOOL PRESCH LOCALIDEA MENTAL

HEALTHPRE SCH STAFF

DEVLP REHABFEDERAL CATALOG NUMBER 84.010A 84.027 84.173 84.027A 84.027 84.173A 84.158RESOURCE CODE 3010 3310 3315 3320 3327 3345 3410REVENUE OBJECT 8290 8181 8182 8182 8182 8182 8290LOCAL DESCRIPTION (if any) 16505 57720/57783 57384 57384 50010 57384 16300AWARD 1. Prior Year Carryover 2,068,047.17 87,569.82 2. a. Current Year Award 8,969,818.00 4,549,535.00 102,795.00 273,289.00 341,728.00 1,153.00 24,501.26 b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 8,969,818.00 4,549,535.00 102,795.00 273,289.00 341,728.00 1,153.00 24,501.26 3. Required Matching Funds/Other 394,521.03 519,756.67 4. Total Available Award (sum lines 1, 2d, & 3) 11,037,865.17 4,549,535.00 497,316.03 793,045.67 429,297.82 1,153.00 24,501.26REVENUES 5. Unearned Revenue Deferred from Prior Year 2,068,047.17 6. Cash Received in Current Year 8,688,296.00 3,123,142.00 102,795.00 273,289.00 85,432.00 24,501.26 7. Contributed Matching Funds 394,521.03 519,756.67 8. Total Available (sum lines 5, 6, & 7) 10,756,343.17 3,123,142.00 497,316.03 793,045.67 85,432.00 0.00 24,501.26EXPENDITURES 9. Donor-Authorized Expenditures 9,581,506.65 4,549,535.00 497,316.03 793,045.67 429,297.82 1,153.00 24,501.2610. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10) 9,581,506.65 4,549,535.00 497,316.03 793,045.67 429,297.82 1,153.00 24,501.2612. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) 1,174,836.52 (1,426,393.00) 0.00 0.00 (343,865.82) (1,153.00) 0.00 a. Unearned Revenue 1,174,836.52 b. Accounts Payable c. Accounts Receivable 1,426,393.00 343,865.82 1,153.0014. Unused Grant Award Calculation (line 4 minus line 9) 1,456,358.52 0.00 0.00 0.00 0.00 0.00 0.0015. If Carryover is allowed, enter line 14 amount here 1,456,358.5216. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 9,581,506.65 4,549,535.00 102,795.00 273,289.00 429,297.82 1,153.00 24,501.26

Page 130 of 163




19 64808 0000000Form CAT


FEDERAL PROGRAM NAMEFEDERAL CATALOG NUMBERRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3)REVENUES 5. Unearned Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Unearned Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

TPP VOC ED TITLE II TITLE IV TITLE III HDST START UP HEAD START84.158 84.048 84.367 87.287 84.365 93.6 93.63410 3550 4035 4124 4203 5210 52108290 8290 8290 8290 8290 8290 829016303 16150 16593-16602 16487 16509 71110 71102

656,040.83 24,135.13 13,421.65183,888.00 279,843.00 1,930,035.00 671,320.00 1,058,693.00 245,940.00 6,948,923.00

183,888.00 279,843.00 1,930,035.00 671,320.00 1,058,693.00 245,940.00 6,948,923.00

183,888.00 279,843.00 2,586,075.83 695,455.13 1,072,114.65 245,940.00 6,948,923.00

654,397.83 13,421.65123,958.93 15,571.78 1,931,678.00 628,322.35 1,058,693.00 99,854.41 5,664,557.31

123,958.93 15,571.78 2,586,075.83 628,322.35 1,072,114.65 99,854.41 5,664,557.31

166,843.08 279,780.27 1,981,837.61 694,325.29 803,275.22 109,798.00 6,826,761.00

166,843.08 279,780.27 1,981,837.61 694,325.29 803,275.22 109,798.00 6,826,761.00

(42,884.15) (264,208.49) 604,238.22 (66,002.94) 268,839.43 (9,943.59) (1,162,203.69)604,238.22 268,839.43

42,884.15 264,208.49 66,002.94 9,943.59 1,162,203.69

17,044.92 62.73 604,238.22 1,129.84 268,839.43 136,142.00 122,162.00

604,238.22 1,129.84 268,839.43 136,142.00 122,162.00

166,843.08 279,780.27 1,981,837.61 694,325.29 803,275.22 109,798.00 6,826,761.00

Page 131 of 163




19 64808 0000000Form CAT



HDST T &TA SS/HS SS/HSGARRETTMORGAN

SAVE OURSCHOOL SCHOOL COUNSEL COPS HIRING

93.6 84.184 84.184 20.215 16.715210 5810 5810 5810 5810 5810 58108290 8290 8290 8290 8290 8290 829071104 16534 16535 16541 16542 16543 16544

103,748.41 127,075.03 16,688.13 138,950.09 353,243.5160,082.00 125,000.00

60,082.00 0.00 0.00 0.00 0.00 0.00 125,000.00

60,082.00 103,748.41 127,075.03 16,688.13 138,950.09 353,243.51 125,000.00

37,340.96 103,748.41 127,075.00 83,645.66 226,308.67 23,135.24

37,340.96 103,748.41 127,075.00 0.00 83,645.66 226,308.67 23,135.24

60,082.00 103,748.41 127,075.00 16,687.56 122,950.00 276,596.74 36,959.05

60,082.00 103,748.41 127,075.00 16,687.56 122,950.00 276,596.74 36,959.05

(22,741.04) 0.00 0.00 (16,687.56) (39,304.34) (50,288.07) (13,823.81)

22,741.04 16,687.56 39,304.34 50,288.07 13,823.81

0.00 0.00 0.03 0.57 16,000.09 76,646.77 88,040.95

16,000.09 76,646.77 88,040.95

60,082.00 103,748.41 127,075.00 16,687.56 122,950.00 276,596.74 36,959.05

Page 132 of 163




19 64808 0000000Form CAT



SCHOOL COUNSEL UCOPIMPROV TCHR

QUALITY PAWS TOTAL84.367

5810 9060 9060 90608290 8677 8285 828516545 16012 16071 16093

40,554.42 3,629,474.19395,768.00 12,000.00 39,942.40 26,214,253.66

0.000.00

395,768.00 12,000.00 0.00 39,942.40 26,214,253.66914,277.70

395,768.00 12,000.00 40,554.42 39,942.40 30,758,005.55

1,366.45 2,737,233.1046,119.61 12,000.00 39,187.98 11,546.00 22,530,198.57

914,277.7046,119.61 12,000.00 40,554.43 11,546.00 26,181,709.37

70,686.98 12,000.00 40,554.43 39,942.40 27,646,258.47

0.0070,686.98 12,000.00 40,554.43 39,942.40 27,646,258.47

0.00

(24,567.37) 0.00 0.00 (28,396.40) (1,464,549.10)2,047,914.17

0.0024,567.37 28,396.40 3,512,463.27

325,081.02 0.00 (0.01) 0.00 3,111,747.08

325,081.02 3,094,638.84

70,686.98 12,000.00 40,554.43 39,942.40 26,731,980.77

Page 133 of 163


2013-14 Unaudited ActualsSTATE GRANT AWARDS,


19 64808 0000000Form CAT


STATE PROGRAM NAME ASES CA PARTNERSHIPSE PRESCH

ONETIME WORKABILITY FISCAL SOLVENCY LOW INCIDENCE TOTALRESOURCE CODE 6010 6385 6513 6520 7386 6530REVENUE OBJECT 8590 8590 8590 8590 8590 8590LOCAL DESCRIPTION (if any) 16490 16074 57384 57765 57570AWARD 1. Prior Year Carryover 8,800.00 8,800.00 2. a. Current Year Award 3,117,115.00 11,263.00 138,550.00 13,411.00 3,280,339.00 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 3,117,115.00 0.00 11,263.00 138,550.00 0.00 13,411.00 3,280,339.00 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 3,117,115.00 0.00 11,263.00 138,550.00 8,800.00 13,411.00 3,289,139.00REVENUES 5. Unearned Revenue Deferred from Prior Year 9,581.48 8,800.00 18,381.48 6. Cash Received in Current Year 2,805,403.50 5,631.50 103,913.00 2,914,948.00 7. Contributed Matching Funds 0.00 8. Total Available (sum lines 5, 6, & 7) 2,805,403.50 9,581.48 5,631.50 103,913.00 8,800.00 0.00 2,933,329.48EXPENDITURES 9. Donor-Authorized Expenditures 3,117,114.81 11,263.00 138,550.00 1,114.61 13,411.00 3,281,453.4210. Non Donor-Authorized Expenditures 0.0011. Total Expenditures (lines 9 & 10) 3,117,114.81 0.00 11,263.00 138,550.00 1,114.61 13,411.00 3,281,453.4212. Amounts Included in Line 6 above for Prior Year Adjustments 0.0013. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (311,711.31) 9,581.48 (5,631.50) (34,637.00) 7,685.39 (13,411.00) (348,123.94) a. Unearned Revenue 9,581.48 7,685.39 17,266.87 b. Accounts Payable 0.00 c. Accounts Receivable 311,711.31 5,631.50 34,637.00 13,411.00 365,390.8114. Unused Grant Award Calculation (line 4 minus line 9) 0.19 0.00 0.00 0.00 7,685.39 0.00 7,685.5815. If Carryover is allowed, enter line 14 amount here 9,581.48 7,685.39 17,266.8716. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 3,117,114.81 0.00 11,263.00 138,550.00 1,114.61 13,411.00 3,281,453.42

Page 134 of 163


2013-14 Unaudited ActualsLOCAL GRANT AWARDS,


19 64808 0000000Form CAT


LOCAL PROGRAM NAME TOTALRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 0.00 2. a. Current Year Award 0.00 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 0.00 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 0.00 0.00REVENUES 5. Unearned Revenue Deferred from Prior Year 0.00 6. Cash Received in Current Year 0.00 7. Contributed Matching Funds 0.00 8. Total Available (sum lines 5, 6, & 7) 0.00 0.00EXPENDITURES 9. Donor-Authorized Expenditures 0.0010. Non Donor-Authorized Expenditures 0.0011. Total Expenditures (lines 9 & 10) 0.00 0.0012. Amounts Included in Line 6 above for Prior Year Adjustments 0.0013. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) 0.00 0.00 a. Unearned Revenue 0.00 b. Accounts Payable 0.00 c. Accounts Receivable 0.0014. Unused Grant Award Calculation (line 4 minus line 9) 0.00 0.0015. If Carryover is allowed, enter line 14 amount here 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 0.00 0.00

Page 135 of 163


2013-14 Unaudited ActualsFEDERAL AWARDS,

REVENUES, AND EXPENDITURES - ALL FUNDSSCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES

19 64808 0000000Form CAT


FEDERAL PROGRAM NAME LEA MEDI-CAL TOTALFEDERAL CATALOG NUMBERRESOURCE CODE 5640REVENUE OBJECT 8290LOCAL DESCRIPTION (if any) 16430AWARD 1. Prior Year Restricted Ending Balance 2,141,434.86 2,141,434.86 2. a. Current Year Award 932,125.31 932,125.31 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 932,125.31 932,125.31 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 3,073,560.17 3,073,560.17REVENUES 5. Cash Received in Current Year 932,125.31 932,125.31 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 0.00 b. Noncurrent Accounts Receivable 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 0.00 0.00 8. Contributed Matching Funds 0.00 9. Total Available (sum lines 5, 7c, & 8) 932,125.31 932,125.31EXPENDITURES10. Donor-Authorized Expenditures 871,331.28 871,331.2811. Non Donor-Authorized Expenditures 0.0012. Total Expenditures (line 10 plus line 11) 871,331.28 871,331.28RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 2,202,228.89 2,202,228.89

Page 136 of 163


2013-14 Unaudited ActualsSTATE AWARDS,


19 64808 0000000Form CAT


STATE PROGRAM NAMECA CLEAN

ENERGY JOBS STATE LOTTERY SP ED AB602STATE MENTAL

HEALTH EIA QEIA COMMON CORERESOURCE CODE 6230 6300 6500 6512 7090 7400 7405REVENUE OBJECT 8590 8560 8792 8590 8311 8590 8590LOCAL DESCRIPTION (if any) 0 16181 5XXXX 57548 1673X 16900/5 16002AWARD 1. Prior Year Restricted Ending Balance 1,329,931.29 1,057,871.22 2,949,239.17 1,287,114.73 2. a. Current Year Award 466,238.00 1,270,988.54 10,031,210.00 1,737,350.00 6,717,000.00 6,142,223.00 b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 466,238.00 1,270,988.54 10,031,210.00 1,737,350.00 0.00 6,717,000.00 6,142,223.00 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2c, & 3) 466,238.00 2,600,919.83 10,031,210.00 2,795,221.22 2,949,239.17 8,004,114.73 6,142,223.00REVENUES 5. Cash Received in Current Year 466,238.00 170,187.55 7,885,231.00 1,301,601.00 6,717,000.00 6,142,223.00 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 1,100,800.99 2,145,979.00 435,749.00 0.00 0.00 0.00 b. Noncurrent Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 0.00 1,100,800.99 2,145,979.00 435,749.00 0.00 0.00 0.00 8. Contributed Matching Funds 25,844,714.66 9. Total Available (sum lines 5, 7c, & 8) 466,238.00 1,270,988.54 35,875,924.66 1,737,350.00 0.00 6,717,000.00 6,142,223.00EXPENDITURES10. Donor-Authorized Expenditures 1,293,211.51 10,031,210.00 961,353.75 2,949,239.17 7,437,855.32 989,257.2011. Non Donor-Authorized Expenditures 25,844,714.6612. Total Expenditures (line 10 plus line 11) 0.00 1,293,211.51 35,875,924.66 961,353.75 2,949,239.17 7,437,855.32 989,257.20RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 466,238.00 1,307,708.32 0.00 1,833,867.47 0.00 566,259.41 5,152,965.80

Page 137 of 163


2013-14 Unaudited ActualsSTATE AWARDS,


19 64808 0000000Form CAT


STATE PROGRAM NAMERESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance 2. a. Current Year Award b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2c, & 3)REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2c minus lines 5 & 6) b. Noncurrent Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8)EXPENDITURES10. Donor-Authorized Expenditures11. Non Donor-Authorized Expenditures12. Total Expenditures (line 10 plus line 11)RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10)

RMA TOTAL81508980

0

6,624,156.4126,365,009.54

0.00

0.00 26,365,009.540.00

0.00 32,989,165.95

22,682,480.55

0.00

0.00 3,682,528.990.00

0.00 3,682,528.996,758,057.39 32,602,772.05

6,758,057.39 58,967,781.59

23,662,126.95

6,758,057.39 32,602,772.05

6,758,057.39 56,264,899.00

0.00 9,327,039.00

Page 138 of 163


2013-14 Unaudited ActualsLOCAL AWARDS,


19 64808 0000000Form CAT


LOCAL PROGRAM NAMECONNECTEDMULT PATH READ ROP LOCAL DONATION MISC TOTAL

RESOURCE CODE 9060 9060 9060 9060 9060 9060REVENUE OBJECT 8677 8285 8677 8699 8699 8699LOCAL DESCRIPTION (if any) 16010 71111 71106-7 16790 MISC MISCAWARD 1. Prior Year Restricted Ending Balance 115,632.71 284,359.41 11,905.53 5,345.34 48,247.80 465,490.79 2. a. Current Year Award 375,000.00 11,960.00 1,989,460.00 3,900.00 55,615.00 2,435,935.00 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 375,000.00 11,960.00 1,989,460.00 3,900.00 55,615.00 0.00 2,435,935.00 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 490,632.71 11,960.00 2,273,819.41 15,805.53 60,960.34 48,247.80 2,901,425.79REVENUES 5. Cash Received in Current Year 330,000.00 994,730.00 2,900.00 55,615.00 1,383,245.00 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 45,000.00 11,960.00 994,730.00 1,000.00 0.00 0.00 1,052,690.00 b. Noncurrent Accounts Receivable 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 45,000.00 11,960.00 994,730.00 1,000.00 0.00 0.00 1,052,690.00 8. Contributed Matching Funds 0.00 9. Total Available (sum lines 5, 7c, & 8) 375,000.00 11,960.00 1,989,460.00 3,900.00 55,615.00 0.00 2,435,935.00EXPENDITURES10. Donor-Authorized Expenditures 395,626.80 768.85 2,074,947.24 4,092.51 220.00 2,475,655.4011. Non Donor-Authorized Expenditures 0.0012. Total Expenditures (line 10 plus line 11) 395,626.80 768.85 2,074,947.24 4,092.51 220.00 0.00 2,475,655.40RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 95,005.91 11,191.15 198,872.17 11,713.02 60,740.34 48,247.80 425,770.39

Page 139 of 163


Unaudited Actuals2013-14 Unaudited Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 64808 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: cea (Rev 01/31/2014) Page 1 of 1 Printed: 9/2/2014 11:35 AM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 127,367,382.74 301 3,443,503.07 303 123,923,879.67 305 3,191,258.20 307 120,732,621.47 309

2000 - Classified Salaries 44,891,745.80 311 1,946,764.80 313 42,944,981.00 315 5,105,473.31 317 37,839,507.69 3193000 - Employee Benefits(Excluding 3800) 59,935,053.45 321 5,921,359.43 323 54,013,694.02 325 2,882,077.27 327 51,131,616.75 3294000 - Books, SuppliesEquip Replace. (6500) 9,109,896.38 331 443,384.79 333 8,666,511.59 335 2,075,931.85 337 6,590,579.74 3395000 - Services. . . &7300 - Indirect Costs 28,963,849.38 341 1,157,585.74 343 27,806,263.64 345 5,672,792.73 347 22,133,470.91 349

TOTAL 257,355,329.92 365 TOTAL 238,427,796.56 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 102,874,948.14 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 7,564,089.12 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 8,454,921.36 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 664,110.01 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 1,983,878.04 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 16,273,392.28 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 54,531.91 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 4,609,749.10 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 2,349,009.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144,828,628.96 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,245,345.9913a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184,024.02 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140,399,258.95 39715. Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.89%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.89%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238,427,796.565. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

Page 140 of 163



Schedule of Long-Term Liabilities19 64808 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: debt (Rev 05/28/2014) Page 1 of 1 Printed: 9/2/2014 11:36 AM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts Due WithinOne Year

Governmental Activities:

General Obligation Bonds Payable 167,547,606.00 3,021,867.00 170,569,473.00 3,463,967.00 8,320,000.00 165,713,440.00 9,505,000.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 11,950,000.00 425,000.00 12,375,000.00 940,000.00 11,435,000.00 975,000.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 5,816,677.89 5,816,677.89 246,951.91 2,349,009.00 3,714,620.80 1,797,334.11 Net OPEB Obligation 24,381,804.00 4,075,357.00 28,457,161.00 8,719,713.00 4,355,353.00 32,821,521.00 4,728,601.00 Compensated Absences Payable 2,238,451.71 2,238,451.71 1,546,229.02 3,784,680.73

Governmental activities long-term liabilities 211,934,539.60 7,522,224.00 219,456,763.60 13,976,860.93 15,964,362.00 217,469,262.53 17,005,935.11

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 90,427.69 90,427.69

Business-type activities long-term liabilities 0.00 0.00 0.00 90,427.69 0.00 90,427.69 0.00

Page 141 of 163


Unaudited ActualsFiscal Year 2013-14

School District Appropriations Limit Calculations19 64808 0000000

Form GANN

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: gann-d (Rev 06/16/2014) Page 1 of 3 Printed: 9/2/2014 11:37 AM

2013-14Calculations

2014-15Calculations

Extracted Entered Data/ Extracted Entered Data/Data Adjustments* Totals Data Adjustments* Totals

A. PRIOR YEAR DATA 2012-13 Actual 2013-14 Actual(2012-13 Actual Appropriations Limit and Gann ADAare from district's prior year Gann data reported to the CDE)

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT(Preload/Line D11, PY column) 169,001,258.61 169,001,258.61 174,314,225.54

2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 29,281.12 29,281.12 28,732.00

ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2012-13 Adjustments to 2013-143. District Lapses, Reorganizations and Other Transfers4. Temporary Voter Approved Increases5. Less: Lapses of Voter Approved Increases6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA(Only for district lapses, reorganizations and other transfers, and only if adjustments to the appropriations limit are entered in Line A3 above)

B. CURRENT YEAR GANN ADA 2013-14 P2 Report 2014-15 P2 Estimate(2013-14 data should tie to Principal ApportionmentSoftware Attendance reports and include ADA for charter schoolsreporting with the district)

1. Total K-12 ADA (Form A, Line A6) 28,732.00 28,732.00 28,122.31 28,122.312. Total Charter Schools ADA (Form A, Line C4) 0.00 0.00 0.00 0.003. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 28,732.00 28,122.31

C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 2013-14 Actual 2014-15 BudgetTAXES AND SUBVENTIONS (Funds 01, 09, and 62)1. Homeowners' Exemption (Object 8021) 151,554.96 151,554.96 151,555.00 151,555.002. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.003. Other Subventions/In-Lieu Taxes (Object 8029) 0.00 0.00 0.00 0.004. Secured Roll Taxes (Object 8041) 19,869,652.23 19,869,652.23 19,364,449.00 19,364,449.005. Unsecured Roll Taxes (Object 8042) 548,752.14 548,752.14 548,752.00 548,752.006. Prior Years' Taxes (Object 8043) 307,902.14 307,902.14 203,949.00 203,949.007. Supplemental Taxes (Object 8044) 590,491.74 590,491.74 587,663.00 587,663.008. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) 1,596,324.95 1,596,324.95 2,611,507.00 2,611,507.009. Penalties and Int. from Delinquent Taxes (Object 8048) (71,444.93) (71,444.93) 0.00 0.0010. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.00

11. Comm. Redevelopment Funds (Obj. 8047 & 8625) 4,993,652.44 4,993,652.44 874,198.00 874,198.0012. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.0013. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 0.00 0.00 0.00 0.0014. Penalties and Int. from Delinquent Non-Revenue Limit

Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.0015. Transfers to Charter Schools

in Lieu of Property Taxes (Object 8096) 0.00 0.00 0.00 0.0016. TOTAL TAXES AND SUBVENTIONS

(Lines C1 through C15) 27,986,885.67 0.00 27,986,885.67 24,342,073.00 0.00 24,342,073.00

OTHER LOCAL REVENUES (Funds 01, 09, and 62)17. To General Fund from Bond Interest and Redemption

Fund (Excess debt service taxes) (Object 8914) 0.00 0.00 0.00 0.0018. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 27,986,885.67 0.00 27,986,885.67 24,342,073.00 0.00 24,342,073.00

Page 142 of 163




Form GANN


2013-14Calculations

2014-15Calculations


EXCLUDED APPROPRIATIONS

19. Medicare (Enter federally mandated amounts only from objs.3301 & 3302; do not include negotiated amounts)

3,179,131.17 2,608,983.00

OTHER EXCLUSIONS20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 3,179,131.17 2,608,983.00

STATE AID RECEIVED (Funds 01, 09, and 62)24. LCFF - CY (objects 8011 and 8012) 181,084,904.46 181,084,904.46 208,889,471.00 208,889,471.0025. LCFF/Revenue Limit State Aid - Prior Years (Object 8019) 63,270.41 63,270.41 0.00 0.0026. Class Size Reduction, Grades K-3 (Object 8434) 0.00 0.0027. TOTAL STATE AID RECEIVED

(Lines C24 through C26) 181,148,174.87 0.00 181,148,174.87 208,889,471.00 0.00 208,889,471.00

DATA FOR INTEREST CALCULATION28. Total Revenues (Funds 01, 09 & 62; objects 8000-8799) 275,951,767.50 275,951,767.50 292,175,042.00 292,175,042.0029. Total Interest and Return on Investments

(Funds 01, 09, and 62; objects 8660 and 8662) 589,009.94 589,009.94 300,000.00 300,000.00

APPROPRIATIONS LIMIT CALCULATIONS 2013-14 Actual 2014-15 BudgetD. PRELIMINARY APPROPRIATIONS LIMIT

1. Revised Prior Year Program Limit (Lines A1 plus A6) 169,001,258.61 174,314,225.542. Inflation Adjustment 1.0512 0.99773. Program Population Adjustment (Lines B3 divided

by [A2 plus A7]) (Round to four decimal places) 0.9812 0.97884. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 174,314,225.54 170,226,340.80

APPROPRIATIONS SUBJECT TO THE LIMIT5. Local Revenues Excluding Interest (Line C18) 27,986,885.67 24,342,073.006. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of $120 times Line B3 or $2,400; but not greaterthan Line C27 or less than zero) 3,447,840.00 3,374,677.20

b. Maximum State Aid in Local Limit (Lesser of Line C27 or Lines D4 minus D5 plus C23; but not less than zero) 149,506,471.04 148,493,250.80

c. Preliminary State Aid in Local Limit(Greater of Lines D6a or D6b) 149,506,471.04 148,493,250.80

7. Local Revenues in Proceeds of Taxesa. Interest Counting in Local Limit (Line C29 divided by

[Lines C28 minus C29] times [Lines D5 plus D6c]) 379,664.09 177,646.56b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 28,366,549.76 24,519,719.56

8. State Aid in Proceeds of Taxes (Greater of Line D6a, or Lines D4 minus D7b plus C23; but not greaterthan Line C27 or less than zero) 149,126,806.95 148,315,604.24

9. Total Appropriations Subject to the Limita. Local Revenues (Line D7b) 28,366,549.76b. State Subventions (Line D8) 149,126,806.95c. Less: Excluded Appropriations (Line C23) 3,179,131.17d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 174,314,225.54

Page 143 of 163




Form GANN


2013-14Calculations

2014-15Calculations


10. Adjustments to the Limit Per Government Code Section 7902.1(Line D9d minus D4; if negative, then zero) 0.00

If not zero report amount to:Michael Cohen, DirectorState Department of FinanceAttention: School Gann LimitsState Capitol, Room 1145Sacramento, CA 95814

Summary 2013-14 Actual 2014-15 Budget11. Adjusted Appropriations Limit

(Lines D4 plus D10) 174,314,225.54 170,226,340.8012. Appropriations Subject to the Limit

(Line D9d) 174,314,225.54

* Please provide below an explanation for each entry in the adjustments column.

Kim Tran (323) 887-7900 ext 2326Gann Contact Person Contact Phone Number

Page 144 of 163



Indirect Cost Rate Worksheet19 64808 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 9/2/2014 11:38 AM

Part I - General Administrative Share of Plant Services Costs California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 9,377,012.66 2. Contracted general administrative positions not paid through payroll a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 218,824,721.78 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 4.29%

Part II - Adjustments for Employment Separation Costs When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00

Page 145 of 163




Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs 1. Other General Administration, less portion charged to restricted resources or specific goals (Functions 7200-7600, objects 1000-5999, minus Line B9) 9,968,802.64 2. Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects 1000-5999, minus Line B10) 3,530,420.19 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

24,700.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 1,156,817.02 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 114.63 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00 b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 14,680,854.48 9. Carry-Forward Adjustment (Part IV, Line F) 1,707,248.04 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 16,388,102.52

B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 163,156,000.85 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 35,081,465.96 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 24,144,996.50 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 1,136,237.98 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 705,337.64 6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 1,980,523.52 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00 9. Other General Administration (portion charged to restricted resources or specific goals only) (Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 1,114.61 10. Centralized Data Processing (portion charged to restricted resources or specific goals only) (Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 25,808,614.71 12. Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 229,480.79 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 14,430,710.18 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 202,360.73 16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 13,289,929.00 17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 280,166,772.47

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 5.24%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2015-16 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 5.85%

Page 146 of 163




Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 14,680,854.48

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year (534,201.74)

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (4.44%) times Part III, Line B18); zero if negative 1,707,248.04

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (4.44%) times Part III, Line B18) or (the highest rate used to recover costs from any program (4.44%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 1,707,248.04

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 1,707,248.04

Page 147 of 163



Exhibit A: Indirect Cost Rates Charged to Programs19 64808 0000000

Form ICR


Approved indirect cost rate: 4.44%Highest rate used in any program: 4.44%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3310 4,356,123.14 193,411.86 4.44%01 3327 50,000.00 2,220.00 4.44%01 3345 1,104.00 49.00 4.44%01 3410 184,251.43 7,092.91 3.85%01 3550 267,886.13 11,894.14 4.44%01 4035 1,897,584.84 84,252.77 4.44%01 4124 287,511.81 12,765.52 4.44%01 4203 790,923.43 12,351.79 1.56%01 5210 6,591,620.07 289,735.93 4.40%01 5810 609,567.00 15,379.44 2.52%01 6010 573,143.46 25,447.57 4.44%01 6512 653,993.66 29,037.32 4.44%01 6513 10,784.00 479.00 4.44%01 6520 132,660.17 5,889.83 4.44%01 6530 12,841.00 570.00 4.44%01 7090 2,863,339.00 85,900.17 3.00%01 7400 7,000,126.86 310,805.62 4.44%01 7405 863,199.87 38,326.07 4.44%01 9010 2,480,279.12 87,873.11 3.54%61 5310 13,151,075.00 583,907.73 4.44%61 7810 131,628.25 5,844.29 4.44%61 9010 7,225.75 320.82 4.44%

Page 148 of 163



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

19 64808 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: lot (Rev 05/16/2013) Page 1 of 1 Printed: 9/2/2014 11:38 AM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 0.00 1,329,931.29 1,329,931.29 2. State Lottery Revenue 8560 4,619,765.13 1,270,988.54 5,890,753.67 3. Other Local Revenue 8600-8799 0.00 0.00 0.00 4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 4,619,765.13 0.00 2,600,919.83 7,220,684.96

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 2,985,313.63 2,985,313.63 2. Classified Salaries 2000-2999 571,392.31 571,392.31 3. Employee Benefits 3000-3999 963,402.76 963,402.76 4. Books and Supplies 4000-4999 99,656.43 1,293,211.51 1,392,867.94 5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00 b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools 7211,7212,7221,

7222,7281,7282 0.00 0.00 b. To JPAs and All Others 7213,7223,

7283,7299 0.00 0.00 9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 4,619,765.13 0.00 1,293,211.51 5,912,976.64

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 1,307,708.32 1,307,708.32D. COMMENTS:

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget A

*Pursuant to Government Code Section 8880.4(a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene

Page 149 of 163



No Child Left Behind Maintenance of Effort Expenditures19 64808 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ncmoe (Rev 04/08/2014) Page 1 Printed: 9/2/2014 11:39 AM

Funds 01, 09, and 62Section I - Expenditures Goals Functions Objects

2013-14Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 287,585,880.64

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 28,425,092.92

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 21,456.01

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 1,010,816.27

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 1,872,507.94

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 12,289,242.73

9100 76996. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 2,075,716.09

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 17,269,739.04

1000-7143,D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 0.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines B and C10, plus lines D1 and D2) 241,891,048.68

F. Charter school expenditure adjustments (From Section IV) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 241,891,048.68

Page 150 of 163




Form NCMOE


Section II - Expenditures Per ADA

2013-14Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A4, C1, and C2e)

28,494.15

B. Charter school ADA adjustments (From Section IV) 0.00

C. Adjusted total ADA (Lines A plus B) 28,494.15

D. Expenditures per ADA (Line I.G divided by Line II.C) 8,489.15

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

227,072,900.91 7,784.371. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section V) 0.00 0.002. Total adjusted base expenditure amounts (Line A plus Line A.1) 227,072,900.91 7,784.37

B. Required effort (Line A.2 times 90%) 204,365,610.82 7,005.93

C. Current year expenditures (Line I.G and Line II.D) 241,891,048.68 8,489.15

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 2015-16 maybe reduced by the lower of the two percentages) 0.00% 0.00%

Page 151 of 163




Form NCMOE


SECTION IV - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line B)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

SECTION V - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00

Page 152 of 163


Unaudited Actuals2013-14

General Fund and Charter Schools FundsProgram Cost Report

19 64808 0000000Form PCR

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: pcr (Rev 02/22/2012) Page 1 Printed: 9/2/2014 11:40 AM

------------------------- Direct Costs ------------------------- Central Admin Total Costs byDirect Charged Allocated Subtotal Costs Other Costs Program(Schedule DCC) (Schedule AC) (col. 1 + 2) (col. 3 x Sch. CAC line E) (Schedule OC) (col. 3 + 4 + 5)

Goal Program/Activity Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Instructional

Goals0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.001110 Regular Education, K–12 142,806,925.28 42,041,138.03 184,848,063.31 10,360,548.98 195,208,612.293100 Alternative Schools 48,327.26 0.00 48,327.26 2,708.69 51,035.953200 Continuation Schools 2,325,379.54 900,713.34 3,226,092.88 180,819.28 3,406,912.163300 Independent Study Centers 1,563,766.09 402,575.67 1,966,341.76 110,211.49 2,076,553.253400 Opportunity Schools 292,508.14 43,466.98 335,975.12 18,831.07 354,806.193550 Community Day Schools 1,731,123.27 309,661.57 2,040,784.84 114,383.95 2,155,168.793700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.003800 Vocational Education 1,036,728.36 406,653.16 1,443,381.52 80,900.09 1,524,281.614110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.004630 Adult Vocational Education 0.00 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 44,268,119.58 4,999,490.60 49,267,610.18 2,761,400.25 52,029,010.436000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 8,592,141.62 1,048,750.39 9,640,892.01 540,362.35 10,181,254.367150 Nonagency - Other 0.00 0.00 0.00 0.00 0.008100 Community Services 22,324.69 33,078.71 55,403.40 3,105.31 58,508.718500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00

Other Costs ---- Food Services 0.00 0.00---- Enterprise 0.00 0.00---- Facilities Acquisition & Construction 340,615.52 340,615.52---- Other Outgo 16,884,608.31 16,884,608.31

OtherFunds

----

Adult Education, Child Development,Cafeteria, Foundation ([Column 3 +CAC, line C5] times CAC, line E) 2,822,079.04 2,822,079.04 1,723,230.91 4,545,309.95

----

Indirect Cost Transfers to Other Funds(Net of Funds 01, 09, 62, Function 7210,Object 7350) (1,230,796.84) (1,230,796.84)

----Total General Fund and CharterSchools Funds Expenditures 202,687,343.83 53,007,607.49 255,694,951.32 14,665,705.53 17,225,223.83 287,585,880.68

Page 153 of 163




Schedule of Direct Charged Costs (DCC)

19 64808 0000000Form PCR


Instruction

InstructionalSupervision andAdministration

Library, Media,Technology and

Other InstructionalResources

SchoolAdministration

Pupil SupportServices Pupil Transportation Ancillary Services Community Services

GeneralAdministration

Plant Maintenanceand Operations

Facilities Rents andLeases

Goal Type of Program(Functions 1000-

1999)(Functions 2100-

2200)(Functions 2420-

2495) (Function 2700)(Functions 3110-3160 and 3900) (Function 3600)

(Functions 4000-4999)

(Functions 5000-5999)

(Functions 7000-7999, except 7210)*

(Functions 8100-8400) (Function 8700) Total

InstructionalGoals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1110 Regular Education, K–12 121,090,850.39 4,796,609.48 5,349,838.39 2,303,425.13 7,588,455.56 99,146.08 1,131,461.14 437,717.07 9,422.04 142,806,925.28

3100 Alternative Schools 0.00 0.00 0.00 48,327.26 0.00 0.00 0.00 0.00 0.00 48,327.26

3200 Continuation Schools 1,267,275.63 133,265.38 0.00 408,805.76 187,397.26 84,544.50 4,776.84 239,314.17 0.00 2,325,379.54

3300 Independent Study Centers 1,191,678.51 228,952.44 0.00 140,676.93 882.21 0.00 0.00 1,576.00 0.00 1,563,766.09

3400 Opportunity Schools 292,508.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 292,508.14

3550 Community Day Schools 1,620,969.94 41,108.39 63,232.23 257.79 0.00 0.00 0.00 5,554.92 0.00 1,731,123.27

3700Specialized SecondaryPrograms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Vocational Education 883,059.76 153,668.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,036,728.36

4110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4610Adult Independent StudyCenters 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630 Adult Vocational Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 32,850,161.49 1,682,009.43 77,290.76 6,879.05 5,006,388.46 4,612,923.20 0.00 32,467.19 0.00 44,268,119.58

6000 ROC/P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Goals

7110 Nonagency - Educational 4,647,052.58 1,444,303.12 164,429.96 6,086.72 1,215,701.49 0.00 0.00 683,881.63 0.00 213,184.87 217,501.25 8,592,141.62

7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8100 Community Services 0.00 0.00 0.00 0.00 0.00 21,456.01 0.00 868.68 0.00 22,324.69

8500Child Care and DevelopmentServices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Charged Costs 163,843,556.44 8,479,916.84 5,654,791.34 2,914,458.64 13,998,824.98 4,796,613.78 1,136,237.98 705,337.64 0.00 930,682.90 226,923.29 202,687,343.83* Functions 7100-7199 for goals 8100 and 8500

Page 154 of 163




Schedule of Allocated Support Costs (AC)

19 64808 0000000Form PCR


Allocated Support Costs (Based on factors input on Form PCRAF)

Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.001110 Regular Education, K–12 19,796,163.48 21,051,294.22 1,193,680.33 42,041,138.033100 Alternative Schools 0.00 0.00 0.00 0.003200 Continuation Schools 260,801.84 529,259.44 110,652.06 900,713.343300 Independent Study Centers 217,334.87 185,240.80 0.00 402,575.673400 Opportunity Schools 43,466.98 0.00 0.00 43,466.983550 Community Day Schools 217,334.87 79,388.92 12,937.78 309,661.573700 Specialized Secondary Programs 0.00 0.00 0.00 0.003800 Vocational Education 194,949.38 211,703.78 0.00 406,653.164110 Regular Education, Adult 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.004630 Adult Vocational Education 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 3,679,479.26 1,151,139.28 168,872.06 4,999,490.606000 ROC/P 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 847,605.97 201,144.42 0.00 1,048,750.397150 Nonagency - Other 0.00 0.00 0.00 0.008100 Community Services 0.00 33,078.71 0.00 33,078.718500 Child Care and Development Svcs. 0.00 0.00 0.00 0.00

Other Funds- - Adult Education (Fund 11) 489,564.98 489,564.98- - Child Development (Fund 12) 43,466.98 39,694.46 0.00 83,161.44- - Cafeteria (Funds 13 and 61) 2,249,352.62 2,249,352.62

Total Allocated Support Costs 25,300,603.63 26,220,861.63 1,486,142.23 53,007,607.49

Page 155 of 163



Program Cost ReportSchedule of Central Administration Costs (CAC)

19 64808 0000000Form PCR


A. Central Administration Costs in General Fund and Charter Schools Funds

1Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and9000, Objects 1000-7999) 1,980,523.52

2External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and9000, Objects 1000-7999) 24,700.00

3Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal0000, Objects 1000-7999) 9,999,118.35

4Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 3,892,160.49

5 Total Central Administration Costs in General Fund and Charter Schools Funds 15,896,502.36

B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds1 Total Direct Charged Costs (from Form PCR, Column 1, Total) 202,687,343.83

2 Total Allocated Costs (from Form PCR, Column 2, Total) 53,007,607.49

3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 255,694,951.32

C. Direct Charged Costs in Other Funds1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 14,430,710.18

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 202,360.73

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 13,289,929.00

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 27,922,999.91

D. Total Direct Charged and Allocated Costs (B3 + C5) 283,617,951.23

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 5.60%

Page 156 of 163




Schedule of Other Costs (OC)

19 64808 0000000Form PCR


Type of Activity

Food Services

(Function 3700)

Enterprise

(Function 6000)

Facilities Acquisition &Construction

(Function 8500)

Other Outgo

(Functions 9000-9999) Total

Food Services(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Enterprise(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Facilities Acquisition & Construction(Objects 1000-6500) 340,615.52 340,615.52

Other Outgo(Objects 1000-7999) 16,884,608.31 16,884,608.31

Total Other Costs 0.00 0.00 340,615.52 16,884,608.31 17,225,223.83

Page 157 of 163




Schedule of Allocation Factors (AF) for Support Costs

19 64808 0000000Form PCRAF

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: pcraf (Rev 05/24/2010) Page 1 of 1 Printed: 9/2/2014 11:41 AM

- - - - - - - - - - - - - - - - - - - Teacher Full-Time Equivalents - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Classroom Units - - - - - - - - Pupils Transported

Instructional Supervisionand Administration

Library, Media,Technology and OtherInstructional Resources School Administration Pupil Support Services

Plant Maintenance andOperations

Facilities Rents andLeases Pupil Transportation

(Functions 2100-2200) (Functions 2420-2495) (Function 2700) (Functions 3100-3199 &3900)

(Functions 8100-8400) (Function 8700) (Function 3600)

A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based on factors input) 1,985,777.52 793,056.29 15,369,953.24 7,151,816.55 26,218,189.50 2,672.13 1,486,142.23B. Enter Allocation Factor(s) by Goal: FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s) (Note: Allocation factors are only needed for a column if there are undistributed expenditures in line A.)

Instructional Goals Description

0001 Pre-Kindergarten

1110 Regular Education, K–12 910.86 910.86 910.86 910.86 1,591.00 3,506.00

3100 Alternative Schools

3200 Continuation Schools 12.00 12.00 12.00 12.00 40.00 325.00

3300 Independent Study Centers 10.00 10.00 10.00 10.00 14.00

3400 Opportunity Schools 2.00 2.00 2.00 2.00

3550 Community Day Schools 10.00 10.00 10.00 10.00 6.00 38.00

3700 Specialized Secondary Programs

3800 Vocational Education 8.97 8.97 8.97 8.97 16.00

4110 Regular Education, Adult

4610 Adult Independent Study Centers

4620 Adult Correctional Education

4630 Adult Vocational Education

4760 Bilingual

4850 Migrant Education

5000-5999 Special Education (allocated to 5001) 169.30 169.30 169.30 169.30 87.00 496.00

6000 ROC/P

Other Goals Description

7110 Nonagency - Educational 39.00 39.00 39.00 39.00 15.00 15.00

7150 Nonagency - Other

8100 Community Services 2.50

8500 Child Care and Development Services

Other Funds Description

- - Adult Education (Fund 11) 37.00

- - Child Development (Fund 12) 2.00 2.00 2.00 2.00 3.00

- - Cafeteria (Funds 13 & 61) 170.00

C. Total Allocation Factors 1,164.13 1,164.13 1,164.13 1,164.13 1,981.50 15.00 4,365.00

Page 158 of 163



Special Education Revenue Allocations(Optional)

19 64808 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: sea (Rev 02/19/2014) Page 1 of 1 Printed: 9/2/2014 11:41 AM

Description 2013-14 Actual 2014-15 Budget % Diff.

SELPA Name: Downey-Montebello (DM)

Date allocation plan approved by SELPA governance: Mar-10, 2005

I. TOTAL SELPA REVENUESA. Base Plus Taxes and Excess ERAF

1. Base Apportionment 20,952,331.92 20,952,331.92 0.00%2. Local Special Education Property Taxes 4,054,479.00 4,054,479.00 0.00%3. Applicable Excess ERAF 0.00 0.00 0.00%4. Total Base Apportionment, Taxes, and Excess ERAF 25,006,810.92 25,006,810.92 0.00%

B. COLA Apportionment 421,310.15 421,310.15 0.00%C. Growth Apportionment or Declining ADA Adjustment (327,248.20) (327,248.20) 0.00%D. Subtotal (Sum lines A.4, B, and C) 25,100,872.87 25,100,872.87 0.00%E. Program Specialist/Regionalized Services for NSS Apportionment 0.00 0.00 0.00%F. Low Incidence Materials, Services, and Career Technical

Education Apportionment 113,432.75 113,432.75 0.00%G. Out of Home Care Apportionment 214,382.00 214,382.00 0.00%H. Extraordinary Cost Pool for NPS/LCI and NSS Mental Health

Services Apportionment 0.00 0.00 0.00%I. Adjustment for NSS with Declining Enrollment 0.00 0.00 0.00%J. Grand Total Apportionment, Taxes and Excess ERAF

(Sum lines D through I) 25,428,687.62 25,428,687.62 0.00%K. Mental Health Apportionment 3,699,611.00 3,699,611.00 0.00%L. Federal IDEA Local Assistance Grants - Preschool 495,616.00 495,616.00 0.00%M. Federal IDEA - Section 619 Preschool 179,042.00 179,042.00 0.00%N. Other Federal Discretionary Grants 137,333.00 137,333.00 0.00%O. Other Adjustments 192,885.00 192,885.00 0.00%P. Total SELPA Revenues (Sum lines J through O) 30,133,174.62 30,133,174.62 0.00%

II. ALLOCATION TO SELPA MEMBERS

Los Angeles County Office of Education (DM00) 7,123,540.62 7,123,540.62 0.00%

Downey Unified (DM01) 10,673,493.00 10,673,493.00 0.00%

Montebello Unified (DM02) 12,336,141.00 12,336,141.00 0.00%Total Allocations (Sum all lines in Section II) (Amount mustequal Line I.P ) 30,133,174.62 30,133,174.62 0.00%

PreparerName: Cal MuraTitle: Financial Operations ConsultantPhone: (562) 803-8566

Page 159 of 163



General FundSpecial Education Revenue Allocations

Setup

19 64808 0000000Form SEAS

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: seas (Rev 02/09/2007) Page 1 of 1 Printed: 9/2/2014 11:42 AM

Current LEA: 19-64808-0000000 Montebello Unified

Selected SELPA: DM

(Enter a SELPA IDfrom the list belowthen save and close)

POTENTIAL SELPAS FOR THIS LEA DATE APPROVEDID SELPA-TITLE (from Form SEA)

DM Downey-Montebello 3/10/2005

Page 160 of 163



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 64808 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: siaa (Rev 04/08/2013) Page 1 of 2 Printed: 9/2/2014 11:42 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (475,271.76) 0.00 (1,230,796.84) Other Sources/Uses Detail 0.00 12,289,242.73 Fund Reconciliation 3,608,764.59 2,205,381.2909 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 378,382.27 0.00 640,724.00 0.00 Other Sources/Uses Detail 12,268,676.00 0.00 Fund Reconciliation 0.00 758,337.4112 CHILD DEVELOPMENT FUND Expenditure Detail 538.20 0.00 0.00 0.00 Other Sources/Uses Detail 20,566.73 0.00 Fund Reconciliation 0.00 72,786.0313 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 96,351.29 0.00 590,072.84 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 173,059.10 745,318.96

Page 161 of 163



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 64808 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: siaa (Rev 04/08/2013) Page 2 of 2 Printed: 9/2/2014 11:42 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 475,271.76 (475,271.76) 1,230,796.84 (1,230,796.84) 12,289,242.73 12,289,242.73 3,781,823.69 3,781,823.69

Page 162 of 163

Page 1

SACS2014ALL Financial Reporting Software - 2014.2.09/2/2014 12:13:03 PM 19-64808-0000000

Unaudited Actuals2013-14 Unaudited ActualsTechnical Review Checks

Montebello Unified Los Angeles County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS

GENERAL LEDGER CHECKSOBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION

FUND RESOURCE OBJECT VALUE01 0000 8048 -71,444.93Explanation:Reductions in Unsecured Adjustments to Prior Year Levies is a result of a write-off of receivables that were more than 30 years old, pursuat to Revenue and Taxation Code 2195.

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.

Page 163 of 163

Documents

MONTEBELLO UNIFIED SCHOOL DISTRICT UNAUDITED ACTUAL …montebellousd-ca.schoolloop.com/file/1298973443264/1295706265… · Finance must be notified of increases within 45 days of