2019-2020 First Interim - Coachella Valley High School€¦ · Coachella Valley Unified School...

2019-2020 First Interim December 12, 2019

Dr. Maria Gandera, Superintendent

Summaries &Multi-Year Projections

Summ

aries &M

ulti-Year Projections

ActualsUnaudited

Actuals Adopted BudgetOperating Budget as of 10/31/2019

Budget Adjustments Revised Budget % Change Projected Budget % Change

Projected Budget % Change

2017-2018 2018-2019 2019-2020 2019-2020 2019-2020 2019-2020 2020-2021 Over PY 2021-2022 Over PYRevenues

LCFF 191,395,507 201,708,615 202,419,794 202,419,794 722,445 203,142,239 0.36% 208,443,897 2.61% 211,167,258 1.31%Federal Revenue 22,926,087 20,881,285 22,553,535 22,553,535 1,494,372 24,047,907 6.63% 24,047,907 0.00% 24,047,907 0.00%State Revenue 23,339,035 24,959,878 18,700,163 18,813,784 1,229,444 20,043,228 6.53% 19,097,118 -4.72% 19,087,483 -0.05%Local Revenue 1,750,960 1,530,167 550,000 550,000 947,967 1,497,967 172.36% 1,235,000 -17.55% 1,235,000 0.00%Other Transfers 5,555,324 5,608,103 5,260,981 5,260,981 587,880 5,848,861 11.17% 5,852,647 0.06% 5,852,647 0.00%Total Revenues 244,966,912 254,688,048 249,484,473 249,598,094 4,982,108 254,580,202 2.00% 258,676,569 1.61% 261,390,295 1.05%

Expenditures Certificated Salaries 106,214,242 102,851,782 106,109,089 105,939,879 776,746 106,716,625 0.73% 107,671,340 0.89% 109,036,527 1.27%Classified Salaries 42,439,291 39,413,382 38,009,468 38,160,134 317,546 38,477,680 0.83% 38,842,535 0.95% 39,230,961 1.00%Employee Benefits 72,422,103 73,492,658 75,096,366 74,985,903 225,681 75,211,584 0.30% 78,104,088 3.85% 80,113,853 2.57%Books & Supplies 6,607,683 7,196,739 8,569,879 9,519,152 3,417,980 12,937,133 35.91% 10,112,241 -21.84% 9,547,482 -5.58%Services and Operating Expenses 21,481,539 19,648,171 20,198,225 20,153,682 3,575,551 23,729,233 17.74% 21,620,994 -8.88% 21,643,048 0.10%Capital Outlay 103,846 1,486,799 132,715 324,041 469,928 793,969 145.02% 691,896 -12.86% 63,784 -90.78%Other Outgo 1,124,577 1,546,074 1,161,489 1,161,489 491,666 1,653,155 42.33% 2,027,136 22.62% 2,129,903 5.07%Indirect/Direct Support Costs (994,973) (379,639) (720,539) (720,539) - (720,539) 0.00% (720,539) 0.00% (720,539) 0.00%Total Expenditures 249,398,307 245,255,967 248,556,692 249,523,741 9,275,099 258,798,839 3.72% 258,349,691 -0.17% 261,045,018 1.04%

Excess (Deficiency) (4,431,394) 9,432,081 927,781 74,353 (4,292,991) (4,218,638) 326,878 345,276 -

Interfund Transfers In/Out (4,876,024) (400,000) (400,000) (400,000) - (400,000) (400,000) (400,000) Contributions & Other Sources (0.36) (0.00) - - - - - - Total Other Sources & Uses (4,876,024) (400,000) (400,000) (400,000) - (400,000) (400,000) (400,000)

Change in Fund Balance (9,307,418) 9,032,081 527,781 (325,647) (4,292,991) (4,618,638) (73,123) (54,724)

Beginning Fund Balance 23,082,128 13,774,710 14,934,477 22,806,791 - 22,806,791 18,188,154 18,115,031 Audit Adjustments - - - - - - - - Adjusted Beginning Balance 23,082,128 13,774,710 14,934,477 22,806,791 - 22,806,791 18,188,154 18,115,031 Ending Fund Balance 13,774,710 22,806,791 15,462,258 22,481,145 (4,292,991) 18,188,154 18,115,031 18,060,308

Coachella Valley Unified School District2019-2020 First Interim

General Fund SummaryCombined Restricted and Unrestricted General Fund

Board Meeting 12/12/2019 Page 1 of 1011/25/2019, 9:46 AM


General Fund Summary

ActualsUnaudited





LCFF 191,395,507 201,708,615 202,419,794 202,419,794 722,445 203,142,239 0.36% 208,443,897 2.61% 211,167,258 1.31%Federal Revenue 9,109 - - - - - 0.00% - - State Revenue 6,244,449 7,897,265 3,620,272 3,620,272 946,110 4,566,382 26.13% 3,620,272 -20.72% 3,610,637 -0.27%Local Revenue 945,760 1,447,082 550,000 550,000 685,000 1,235,000 124.55% 1,235,000 0.00% 1,235,000 0.00%Other Transfers - - - - - - - 0.00% - 0.00%Total Revenues 198,594,824 211,052,963 206,590,066 206,590,066 2,353,555 208,943,621 1.14% 213,299,169 2.08% 216,012,895 1.27%

Expenditures Certificated Salaries 82,346,347 81,343,396 82,152,623 82,203,004 976,148 83,179,152 1.19% 83,663,118 0.58% 84,548,140 1.06%Classified Salaries 28,123,552 26,531,141 26,202,221 26,351,264 235,487 26,586,751 0.89% 26,832,697 0.93% 27,101,024 1.00%Employee Benefits 45,957,837 47,021,068 48,933,097 48,865,978 256,331 49,122,309 0.52% 51,111,134 4.05% 52,446,284 2.61%Books & Supplies 3,659,352 3,398,084 4,103,766 4,165,704 569,295 4,734,999 13.67% 4,549,473 -3.92% 3,984,374 -12.42%Services and Operating Expenses 11,614,724 10,465,980 10,330,266 10,147,418 1,388,428 11,535,846 13.68% 11,068,794 -4.05% 11,090,296 0.19%Capital Outlay (108,896) 893,902 49,715 87,413 311,536 398,949 356.40% 691,896 73.43% 63,784 0.00%Other Outgo 59,079 393,534 441,489 441,489 - 441,489 0.00% 815,470 918,237 0.00%Indirect/Direct Support Costs (2,403,999) (1,329,536) (1,716,479) (1,715,582) (346,785) (2,062,367) 20.21% (2,071,779) 0.46% (2,081,151) 0.45%Total Expenditures 169,247,997 168,717,569 170,496,698 170,546,688 3,390,440 173,937,128 1.99% 176,660,802 1.57% 178,070,989 0.80%

Excess (Deficiency) 29,346,828 42,335,393 36,093,368 36,043,378 (1,036,885) 35,006,493 36,638,367 37,941,906

Interfund Transfers In/Out (515,563) - - - - - - - Contributions & Other Sources (35,843,747) (34,385,592) (35,610,503) (35,610,503) (324,240) (35,934,743) (36,729,874) (37,523,826) Total Other Sources & Uses (36,359,310) (34,385,592) (35,610,503) (35,610,503) (324,240) (35,934,743) (36,729,874) (37,523,826)

Change in Fund Balance (7,012,482) 7,949,802 482,865 432,875 (1,361,125) (928,250) (91,508) 418,080


Unrestricted General Fund




ActualsUnaudited





LCFF - - - - - - - - Federal Revenue 22,916,978 20,881,285 22,553,535 22,553,535 1,494,372 24,047,907 6.63% 24,047,907 0.00% 24,047,907 0.00%State Revenue 17,094,586 17,062,613 15,079,891 15,193,512 283,334 15,476,846 1.86% 15,476,846 0.00% 15,476,846 0.00%Local Revenue 805,200 83,085 - - 262,967 262,967 - - Other Transfers 5,555,324 5,608,103 5,260,981 5,260,981 587,880 5,848,861 11.17% 5,852,647 0.06% 5,852,647 0.00%Total Revenues 46,372,088 43,635,085 42,894,407 43,008,028 2,628,553 45,636,581 6.11% 45,377,400 -0.57% 45,377,400 0.00%

Expenditures Certificated Salaries 23,867,894 21,508,386 23,956,466 23,736,875 (199,402) 23,537,473 -0.84% 24,008,222 2.00% 24,488,387 2.00%Classified Salaries 14,315,739 12,882,242 11,807,247 11,808,870 82,059 11,890,929 0.69% 12,009,838 1.00% 12,129,937 1.00%Employee Benefits 26,464,265 26,471,590 26,163,269 26,119,925 (30,650) 26,089,275 -0.12% 26,992,954 3.46% 27,667,569 2.50%Books & Supplies 2,948,331 3,798,655 4,466,113 5,353,448 2,848,685 8,202,134 53.21% 5,562,768 -32.18% 5,563,108 0.01%Services and Operating Expenses 9,866,815 9,182,192 9,867,959 10,006,264 2,187,123 12,193,387 21.86% 10,552,200 -13.46% 10,552,752 0.01%Capital Outlay 212,741 592,897 83,000 236,628 158,392 395,020 66.94% - -100.00% - #DIV/0!Other Outgo 1,065,498 1,152,540 720,000 720,000 491,666 1,211,666 68.29% 1,211,666 0.00% 1,211,666 0.00%Indirect/Direct Support Costs 1,409,026 949,898 995,940 995,043 346,785 1,341,828 34.85% 1,351,240 0.70% 1,360,612 0.69%Total Expenditures 80,150,310 76,538,397 78,059,994 78,977,053 5,884,659 84,861,712 7.45% 81,688,889 -3.74% 82,974,030 1.57%

Excess (Deficiency) (33,778,222) (32,903,312) (35,165,587) (35,969,025) (3,256,106) (39,225,131) (36,311,489) (37,596,630)

Interfund Transfers (4,360,460) (400,000) (400,000) (400,000) - (400,000) (400,000) (400,000) Contributions & Other Sources 35,843,746 34,385,592 35,610,503 35,610,503 324,240 35,934,743 36,729,874 37,523,826 Total Other Sources & Uses 31,483,286 33,985,592 35,210,503 35,210,503 324,240 35,534,743 36,329,874 37,123,826

Change in Fund Balance (2,294,936) 1,082,280 44,916 (758,522) (2,931,866) (3,690,388) 18,385 (472,804)


Restricted General Fund




ActualsUnaudited


Budget Adjustments Revised Budget Projected Budget

Projected Budget

2017-2018 2018-2019 2019-2020 2019-2020 2019-2020 2019-2020 2020-2021 2021-2022Ending Fund Balance 7,577,595 15,527,396 10,221,461 15,960,272 (1,361,125) 14,599,147 14,507,639 14,925,720

Components of Ending BalanceRequired 3% Reserves 7,628,230 7,369,679 7,468,701 7,564,124 211,841.00 7,775,965 7,762,491 7,843,351 Revolving Cash 50,000 50,000 50,000 50,000 - 50,000 50,000 50,000 Stores Inventory 16,081 10,750 16,081 10,750 - 10,750 10,750 10,750

Available Reserves Designations

State Budget Contingency - - - - - - - - Supplemental & Concentration Carry Over - - - 1,838,713 (1,838,713) - - -

Total Designations 7,694,311 7,430,429 7,534,782 9,463,587 (1,626,872) 7,836,715 7,823,241 7,904,101 Total Undesignated (116,716) 8,096,967 2,686,679 6,496,685 265,747.17 6,762,432 6,684,398 7,021,619

Unrestricted General Fund Board Reserves


Revenues Unrestricted Restricted Total0000 LCFF - Supplemental & Concentration 722,445 722,445 0000 Special Education Early Intervention Pre-School Grant 933,435 933,435 0000 Use of Facilities Agreement-Golden Voice 210,000 210,000 0000 STRS Excess Employer Contribution Refunds DB vs. DBS 386,000 386,000 0000 Salvaged Vehicles & Rebates 89,000 89,000 1100 Lottery 12,675 9,690 22,365 3010 ESSA: Title I Part A Basic Grants Low-Income… 1,060,573 1,060,573 3060 ESSA: Title I Part C Migrant Education 81,516 81,516 3061 ESSA: Title I Migrant Ed Summer 18,483 18,483 3182 ESSA: School Improvement Funding for LEA's 4,205 4,205 3550 Carl D Perkins (24,785) (24,785) 4035 ESSA: Title II Part A Supporting Effective Instruction 133,566 133,566 4127 ESSA: Title IV Part A Student Support and Academic Enrichment 125,421 125,421 4201 ESSA: Title III Immigrant Student Program (4,524) (4,524) 4203 ESSA: Title III, English Learner Student Program 25,976 25,976 4510 Indian Education 29 29 5210 Head Start Carry Over 23,912 23,912 5810 Other Restricted Federal 50,000 50,000 6010 ASES 263,862 263,862 6385 Governor's CTE Initiative (26,224) (26,224) 6387 CTE Incentive Grant 2,942 2,942 6500 Special Education AB602 591,666 591,666 6512 Mental Health 27,278 27,278 6531 Special Education Low Incidence Equipment (3,786) (3,786) 7010 AG CTE Incentive 340 340 7220 Partnership Academies Program 5,446 5,446 9019 Palm Springs Friends of Philharmonic 10,000 10,000 9028 Anderson Grants 48,130 48,130 9035 Children & Family Commission 2,400 2,400 9053 The Champion Foundation 15,000 15,000 9078 State Water Resources Board 180,896 180,896 9099 Local Donations 6,541 6,541

Total Revenue Adjustments 2,353,555$ 2,628,553$ 4,982,108$


December 12, 2019



December 12, 2019Expenditures0000 General Fund-Vacation Payout, Field Trip Overtime, CSEA Mechanics Settlement, Utilities, Xerox… 921,446 921,446 0001 Site Discretionary Carry Over and Sat School Profit 318,745 318,745 0704 Bus Purchase / 3 CNG Tank Replacements 311,536 311,536 0761 LCAP Supplemental & Concentration Carry Over 1,838,713 1,838,713 6300 Social Studies Textbook Adoption 2,910,791 2,910,791 3010 ESSA: Title I Part A Basic Grants Low-Income… 1,060,573 1,060,573 3060 ESSA: Title I Part C Migrant Education 81,516 81,516 3061 ESSA: Title I Migrant Ed Summer 18,483 18,483 3182 ESSA: School Improvement Funding for LEA's 4,205 4,205 3550 Carl D Perkins (24,785) (24,785) 4035 ESSA: Title II Part A Supporting Effective Instruction 133,566 133,566 4127 ESSA: Title IV Part A Student Support and Academic Enrichment 125,421 125,421 4201 ESSA: Title III Immigrant Student Program (4,524) (4,524) 4203 ESSA: Title III, English Learner Student Program 25,976 25,976 4510 Indian Education 29 29 5210 Head Start Carry Over 23,912 23,912 5810 Other Restricted Federal 50,000 50,000 6010 ASES 263,862 263,862 6385 Governor's CTE Initiative (26,224) (26,224) 6387 CTE Incentive Grant 2,942 2,942 6500 Special Education AB602 591,666 591,666 6512 Mental Health 54,257 54,257 7010 AG CTE Incentive 340 340 7220 Partnership Academies Program 23,622 23,622 8150 Routine Restricted Maintenance -3% Requirement per EC Section 17070.75 306,064 306,064 9019 Palm Springs Friends of Philharmonic 10,000 10,000 9028 Anderson Grants 48,130 48,130 9035 Children & Family Commission 2,400 2,400 9053 The Champion Foundation 15,000 15,000 9078 State Water Resources Board 180,896 180,896 9099 Local Donations 6,541 6,541

Total Expenditure Adjustments 3,390,440$ 5,884,659$ 9,275,099$

Transfers, Contributions, and Other Sources/Uses

Fund Balance ReconciliationReconciliation of Estimated Fund Balance to Actuals - - -

Net Change to Fund Balance (1,036,885)$ (3,256,106)$ (4,292,991)$


Adopted Budget 1st Interim Adopted Budget 1st Interim Adopted Budget 1st Interim 2019-2020 2019-2020 Difference 2020-2021 2020-2021 Difference 2021-2022 2021-2022 Difference

District Enrollment 17,433.00 17,661.00 228.00 17,087.00 17,425.00 338.00 16,748.00 17,204.00 456.00 District ADA 16,579.92 16,796.63 216.71 16,250.99 16,572.18 321.19 15,928.59 16,361.99 433.40 Cost of Living Adjustment (COLA) 3.26% 3.26% 0.00% 3.00% 3.00% 0.00% 2.80% 2.80% 0.00%Certificated FTE (35.00) (34.00) 1.00 (12.0) (6.0) 6.0 (12.0) (6.0) 6.0 Certificated Salaries Step and Column 2.00% 2.00% 0.00% 2.00% 2.00% 0.00% 2.00% 2.00% 0.00%Classified FTE (31.50) (31.50) - - - - - - - Classified Salaries Step Increase 1.00% 1.00% 0.00% 1.00% 1.00% 0.00% 1.00% 1.00% 0.00%Cal STRS 16.70% 17.10% 0.40% 18.10% 18.40% 0.30% 17.80% 18.10% 0.3%Cal PERS 20.73% 19.72% -1.01% 23.60% 22.70% -0.90% 24.90% 24.60% -0.30%Health & Welfare 2.00% 2.00% 0.00% 2.00% 2.00% 0.00% 2.00% 2.00% 0.00%California CPI 3.38% 3.38% 0.00% 3.16% 3.16% 0.00% 3.05% 3.05% 0.00%

2019-2020 2019-2020 Difference 2020-2021 2020-2021 Difference 2021-2022 2021-2022 DifferenceTotal Revenues 249,484,473 254,580,202 5,095,729 252,558,369 258,676,569 6,118,200 254,042,019 261,390,295 7,348,276 Total Expenditures & Other Sources/Uses 248,956,692 259,198,839 10,242,147 253,735,788 258,749,691 5,013,903 256,934,282 261,445,018 4,510,736

Change in Fund Balance 527,781 (4,618,638) (5,146,419) (1,177,419) (73,122) 1,104,297 (2,892,263) (54,724) 2,837,539

Beginning Fund Balance 14,934,477 22,806,791 7,872,314 15,462,258 18,188,154 2,725,896 14,284,839 18,115,032 3,830,193 Ending Fund Balance 15,462,258 18,188,154 2,725,896 14,284,839 18,115,032 3,830,193 11,392,576 18,060,308 6,667,732 Required Reserves 7,468,701 7,775,965 307,264 7,612,074 7,762,491 150,417 7,708,028 7,843,351 135,323 Restricted Reserves 5,306,878 3,649,757 (1,657,121) 4,719,382 3,668,142 (1,051,240) 3,673,295 3,195,338 (477,957) Available for Board Designations 2,686,679 6,762,432 4,075,753 1,953,383 6,684,399 4,731,016 11,253 7,021,619 7,010,366

In $ Millions 2019-2020 2019-2020 Difference 2020-2021 2020-2021 Difference 2021-2022 2021-2022 DifferenceTotal Revenues 249.48$ 254.58$ 5.10$ 252.56$ 258.68$ 6.12$ 254.04$ 261.39$ 7.35$ Total Expenditures & Other Sources/Uses 248.96$ 259.20$ 10.24$ 253.74$ 258.75$ 5.01$ 256.93$ 261.45$ 4.51$

Change in Fund Balance 0.53$ (4.62)$ (5.15)$ (1.18)$ (0.07)$ 1.10$ (2.89)$ (0.05)$ 2.84$

Beginning Fund Balance 14.93$ 22.81$ 7.87$ 15.46$ 18.19$ 2.73$ 14.28$ 18.12$ 3.83$

Ending Fund Balance 15.46$ 18.19$ 2.73$ 14.28$ 18.12$ 3.83$ 11.39$ 18.06$ 6.67$ Required Reserves 7.47$ 7.78$ 0.31$ 7.61$ 7.76$ 0.15$ 7.71$ 7.84$ 0.14$

2019-2020 Budget AssumptionsUpdated at First Interim

UnauditedActuals

RevisedBudget as of10/31/2019

BudgetAdjustments

RevisedBudget

UnauditedActuals


BudgetAdjustments

RevisedBudget

UnauditedActuals


BudgetAdjustments Revised Budget

2018-19 2019-20 2019-20 2019-20 2018-19 2019-20 2019-20 2019-20 2018-19 2019-20 2019-20 2019-20Revenues

LCFF - - - - - - - - Federal Revenue 566,817 566,817 38,918 605,735 2,154 3,154,287 - 3,154,287 14,392,203 13,666,750 (114,775) 13,551,975 State Revenue 2,300,270 2,243,463 2,243,463 1,445,857 1,468,034 - 1,468,034 1,059,887 905,135 (20,970) 884,165 Local Revenue 105,117 - - - 15,300 - - - 285,189 251,400 31,965 283,365 Total Revenues 2,972,203 2,810,280 38,918 2,849,198 1,463,311 4,622,321 - 4,622,321 15,737,279 14,823,285 (103,780) 14,719,505

Expenditures Certificated Salaries 1,224,045 1,493,678 29,757 1,523,435 425,579 1,087,948 - 1,087,948 - - -Classified Salaries 443,509 527,285 - 527,285 520,711 1,588,023 - 1,588,023 5,122,565 4,667,046 17,000 4,684,046Employee Benefits 649,492 720,777 9,161 729,938 390,238 1,556,033 - 1,556,033 3,480,836 3,466,406 - 3,466,406Books & Supplies 90,337 47,895 - 47,895 366 156,711 - 156,711 6,257,103 5,668,860 - 5,668,860Services and Operating Expenses 198,303 193,099 - 193,099 47,024 176,652 - 176,652 86,453 325,853 (17,000) 308,853Capital Outlay - - - - - - - 123,395 125,000 - 125,000Support and Indirect Costs 96,224 72,925 - 72,925 68,217 56,954 - 56,954 215,198 590,660 - 590,660Total Expenditures 2,701,910 3,055,659 38,918 3,094,577 1,452,135 4,622,321 - 4,622,321 15,285,550 14,843,825 - 14,843,825

Excess (Deficiency) 270,293 (245,379) - (245,379) 11,176 - - - 451,730 (20,540) (103,780) (124,320)

Transfers In/Other Sources - - - - - - - - -Interfund Transfers Out/Other Uses - - - - - - - - -Contributions - - - - - - - - -Total Other Sources & Uses - - - - - - - - - - - - Change in Fund Balance 270,293 (245,379) - (245,379) 11,176 - - 451,730 (20,540) (103,780) (124,320) Beginning Fund Balance 699,232 969,525 - 969,525 - 11,176 0 11,176 1,024,026 1,475,756 - 1,475,756Ending Fund Balance 969,525 724,146 - 724,146 11,176 11,176 11,176 1,475,756 1,455,216 (103,780) 1,351,436

Fund 11 Fund 12 Fund 13


Summary of Results and Budget Adjustments: All Other FundsAdult Education Child Development Nutrition Services




UnauditedActuals


BudgetAdjustments

RevisedBudget

UnauditedActuals


BudgetAdjustments

RevisedBudget

UnauditedActuals



2018-19 2019-20 2019-20 2018-19 2019-20 2019-20 2018-19 2019-20 2019-20Revenues

Federal Revenue - - - - -State Revenue - - - - -Local Revenue 3,751 - - - 1,938,679 1,200,000 - 1,200,000 2,351,579 1,690,000 1,690,000Total Revenues 3,751 - - - 1,938,679 1,200,000 - 1,200,000 2,351,579 1,690,000 - 1,690,000

Expenditures Certificated Salaries - - - - - - - - -Classified Salaries - 40,092 40,092 - 40,092 - - Employee Benefits - 21,380 22,862 - 22,862 - - Books & Supplies 1,776 - 382,446 59,815 - 59,815 - - - - Services and Operating Expenses 196,776 653,608 - 653,608 916,479 6,746,299 - 6,746,299 11,379 - - -Capital Outlay - - - - 17,450,857 27,460,506 - 27,460,506 (2,070) - - -Support and Indirect Costs - - - - - - Total Expenditures 198,552 653,608 - 653,608 18,811,255 34,329,574 - 34,329,574 9,309 - - -

Excess (Deficiency) (194,801) (653,608) (653,608) (16,872,575) (33,129,574) - (33,129,574) 2,342,270 1,690,000 - 1,690,000

Transfers In/Other Sources - - - - - - - - - - Interfund Transfers Out/Other Uses 400,000 400,000 - 400,000 - - - - - - -Contributions - - - - - - - - -Total Other Sources & Uses 400,000 400,000 - 400,000 - - - - - - - - Change in Fund Balance 205,199 (253,608) - (253,608) (16,872,575) (33,129,574) - (33,129,574) 2,342,270 1,690,000 - 1,690,000 Beginning Fund Balance 48,409 253,608 (0) 253,608 94,904,975 78,032,399 - 78,032,399 6,219,282 8,561,552 - 8,561,552Ending Fund Balance 253,608 - (0) (0) 78,032,399 44,902,825 - 44,902,825 8,561,552 10,251,552 - 10,251,552


Deferred Maintenance Program Building Bond Fund Developer Fees




UnauditedActuals


BudgetAdjustments

RevisedBudget

UnauditedActuals


BudgetAdjustments

RevisedBudget

UnauditedActuals



2018-19 2019-20 2019-20 2018-19 2019-20 2019-20 2018-19 2019-20 2019-20Revenues

Federal Revenue - - - - - - - - - - - - State Revenue - - - - - - - - Local Revenue 4,728 4,050 - 4,050 4,752,134 4,410,000 4,410,000 6,995,381 6,941,942 - 6,941,942Total Revenues 4,728 4,050 - 4,050 4,752,134 4,410,000 - 4,410,000 6,995,381 6,941,942 - 6,941,942

Expenditures Certificated Salaries - - - - - - - - - - Classified Salaries - - - - - 40,092 - 40,092 395 - - Employee Benefits - 22,862 22,862 2,764,668 2,504,588 - 2,504,588Books & Supplies - - - - -Services and Operating Expenses 9,085 - - 205,933 72,500 72,500 3,378,581 4,908,052 - 4,908,052Capital Outlay 12,940 887 887 64,811 - - - - Support and Indirect Costs - 3,041,723 3,121,185 3,121,185 - - Total Expenditures 22,025 887 - 887 3,312,467 3,256,639 - 3,256,639 6,143,644 7,412,640 - 7,412,640

Excess (Deficiency) (17,297) 3,163 - 3,163 1,439,667 1,153,361 - 1,153,361 851,737 (470,698) - (470,698)

Transfers In/Other Sources - - - - - - - - - - -Interfund Transfers Out/Other Uses - - - - - - - - - - Other Uses -Contributions - - - - - - - - - - Total Other Sources & Uses - - - - - - - - - - - - Change in Fund Balance (17,297) 3,163 - 3,163 1,439,667 1,153,361 - 1,153,361 851,737 (470,698) - (470,698) Beginning Fund Balance 223,583 206,286 - 206,286 7,315,554 8,755,221 - 8,755,221 1,232,850 1,613,889 470,698 2,084,587Ending Fund Balance 206,286 209,449 - 209,449 8,755,221 9,908,582 - 9,908,582 2,084,587 1,143,191 470,698 1,613,889


State Capital Projects Fund Special Reserve Fund Self Insurance Fund


Certification,Criteria & Standards

Certification,

Criteria &

Standards

Coachella Valley UnifiedRiverside County

First InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2019-2033 73676 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: ci (Rev 05/08/2018) Page 1 of 3 Printed: 12/6/2019 8:03 AM

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using thestate-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)

Signed: Date:District Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized specialmeeting of the governing board.

To the County Superintendent of Schools:This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131)

Meeting Date: December 12, 2019 Signed:President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

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

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

NEGATIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Erik M. Lee Telephone: 760-848-10007

Title: Assistant Superintedent Business Svcs. E-mail: [email protected]

Criteria and Standards Review Summary

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

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years hasnot changed by more than two percent since budget adoption. X




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since budgetadoption.

X

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

4 Local Control FundingFormula (LCFF) Revenue

Projected LCFF revenue for any of the current or two subsequentfiscal years has not changed by more than two percent since budgetadoption.

X

5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since budget adoption.

X

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since budget adoption. X

7 Ongoing and MajorMaintenance Account

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

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

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

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) occurred since budgetadoption that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures funded with one-timerevenues that have changed since budget adoption by more than fivepercent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel taxes, forestreserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since budget adoption by more than $20,000 and more than5% for any of the current or two subsequent fiscal years?

X




Form CI


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

agreements? X

• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2018-19) annualpayment?

X

• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (OPEB)? X

• If yes, have there been changes since budget adoption in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the district operate any self-insurance programs (e.g., workers'compensation)? X

• If yes, have there been changes since budget adoption in self-insurance liabilities? X

S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations stillunsettled for:• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X• Management/supervisor/confidential? (Section S8C, Line 1b) n/a

S8 Labor Agreement BudgetRevisions

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

• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a

S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the current

fiscal year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thecurrent or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

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


2019-20 First InterimGeneral Fund

School District Criteria and Standards Review33 73676 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: csi (Rev03/06/2019) Page 1 of 26 Printed: 11/26/2019 4:57 PM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

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

District's ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: Budget Adoption data that exist for the current year will be extracted; otherwise, enter data into the first column for all fiscal years. First Interim Projected Year Totals data thatexist for the current year will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the GeneralFund, only, for all fiscal years.

Estimated Funded ADA

Budget Adoption First Interim

Budget Projected Year Totals

Fiscal Year (Form 01CS, Item 1A) (Form AI, Lines A4 and C4) Percent Change StatusCurrent Year (2019-20)

District Regular 16,882.00 16,882.17Charter School 0.00 0.00

Total ADA 16,882.00 16,882.17 0.0% Met1st Subsequent Year (2020-21)

District Regular 16,549.38 16,763.29Charter School

Total ADA 16,549.38 16,763.29 1.3% Met2nd Subsequent Year (2021-22)

District Regular 16,223.13 16,538.84Charter School

Total ADA 16,223.13 16,538.84 1.9% Met

1B. Comparison of District ADA to the Standard

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

1a. STANDARD MET - Funded ADA has not changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:

(required if NOT met)




Form 01CSI


2. CRITERION: Enrollment

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

District's Enrollment Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enterdistrict regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Enrollment


Fiscal Year (Form 01CS, Item 3B) CBEDS/Projected Percent Change StatusCurrent Year (2019-20)

District Regular 17,439 17,661Charter School

Total Enrollment 17,439 17,661 1.3% Met1st Subsequent Year (2020-21)


Total Enrollment 17,096 17,425 1.9% Met2nd Subsequent Year (2021-22)


Total Enrollment 16,760 17,204 2.6% Not Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD NOT MET - Enrollment projections have changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Providereasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting enrollment, and what changes will be made to improve theaccuracy of projections in this area.

Explanation:


Enrollment was projected to decline at a higher rate during adopted budget; however with current year enrollment up by 288 students the increase in FY2021-22 is above the Standard Percentage Rage.




Form 01CSI


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequentfiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

P-2 ADA Enrollment Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4 and C4) (Form 01CS, Item 2A) of ADA to EnrollmentThird Prior Year (2016-17)


Total ADA/Enrollment 17,667 18,501 95.5%Second Prior Year (2017-18)


Total ADA/Enrollment 17,322 18,146 95.5%First Prior Year (2018-19)

District Regular 16,916 17,787Charter School 0

Total ADA/Enrollment 16,916 17,787 95.1%

Historical Average Ratio: 95.4%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 95.9%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted.

Estimated P-2 ADA Enrollment

CBEDS/Projected

Fiscal Year (Form AI, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusCurrent Year (2019-20)

District Regular 16,797 17,661Charter School 0

Total ADA/Enrollment 16,797 17,661 95.1% Met1st Subsequent Year (2020-21)


Total ADA/Enrollment 16,572 17,425 95.1% Met2nd Subsequent Year (2021-22)


Total ADA/Enrollment 16,362 17,204 95.1% Met

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


1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


4. CRITERION: LCFF Revenue

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

District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0%

4A. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for the twosubsequent years.

LCFF Revenue

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


Fiscal Year (Form 01CS, Item 4B) Projected Year Totals Percent Change Status

Current Year (2019-20) 202,777,943.00 203,506,707.00 0.4% Met1st Subsequent Year (2020-21) 205,225,987.00 208,810,895.00 1.7% Met2nd Subsequent Year (2021-22) 206,718,587.00 211,539,132.00 2.3% Not Met

4B. Comparison of District LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected LCFF revenue has changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Providereasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


Enrollment was projected to decline at a higher rate during adopted budget; however with current year enrollment up by 288 students the revenueincrease in FY 2021-22 is above the Standard Percentage Rage.




Form 01CSI


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent or the district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2016-17) 154,386,542.68 175,965,245.17 87.7%

Second Prior Year (2017-18) 156,427,736.54 169,247,996.75 92.4%

First Prior Year (2018-19) 154,895,604.97 168,717,569.49 91.8%

Historical Average Ratio: 90.6%

Current Year 1st Subsequent Year 2nd Subsequent Year(2019-20) (2020-21) (2021-22)

District's Reserve Standard Percentage(Criterion 10B, Line 4) 3.0% 3.0% 3.0%

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

greater of 3% or the district's reservestandard percentage): 87.6% to 93.6% 87.6% to 93.6% 87.6% to 93.6%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for CurrentYear are extracted.

Projected Year Totals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) of Unrestricted Salaries and BenefitsFiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Current Year (2019-20) 158,888,212.00 173,937,127.58 91.3% Met

1st Subsequent Year (2020-21) 161,606,949.00 176,660,802.00 91.5% Met

2nd Subsequent Year (2021-22) 164,095,448.00 178,070,989.00 92.2% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budgetadoption.

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

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.


Budget Projected Year Totals Change Is OutsideObject Range / Fiscal Year (Form 01CS, Item 6B) (Fund 01) (Form MYPI) Percent Change Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)

Current Year (2019-20) 22,553,535.00 24,047,906.94 6.6% Yes

1st Subsequent Year (2020-21) 22,553,535.00 24,047,907.00 6.6% Yes

2nd Subsequent Year (2021-22) 22,553,535.00 24,047,907.00 6.6% Yes

Explanation:(required if Yes)

Adjustments to federal revenue based on current year award allocations and including prior year carry over amounts.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)

Current Year (2019-20) 18,700,163.00 20,043,227.79 7.2% Yes

1st Subsequent Year (2020-21) 18,850,163.00 19,097,118.00 1.3% No

2nd Subsequent Year (2021-22) 18,840,528.00 19,087,483.00 1.3% No


State Special Education for Pre School Students funding increase in FY 2019-20.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)

Current Year (2019-20) 5,810,981.00 7,346,828.01 26.4% Yes




Use of facilities revenues are increasing due to the Golden Voice Agreement, STRS excess employer contribution refunds, and local grants such asAnderson Foundation Grant and State Water Resources Grant.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)

Current Year (2019-20) 8,569,879.00 12,937,132.50 51.0% Yes




The distirct has adopted a new textbook for Social Studies and the purchase of the textbooks will take place in FY 2019-20. LCFF Supplemental andConcentration carry over funds will also be utilized to provide supplemental instructional matterials. Site Discretionary carry over and Saturday SchoolProfits have also been included in the budget for increased instructional materials.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)

Current Year (2019-20) 20,198,225.00 23,729,233.09 17.5% Yes




Increase to Utilities budget, legal services budget, Xerox, technology budget for software and federal carry over amounts budgeted for services.




Form 01CSI


6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

Budget Adoption First InterimObject Range / Fiscal Year Budget Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2019-20) 47,064,679.00 51,437,962.74 9.3% Not Met1st Subsequent Year (2020-21) 47,697,579.00 50,232,672.00 5.3% Not Met2nd Subsequent Year (2021-22) 47,695,810.00 50,223,037.00 5.3% Not Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2019-20) 28,768,104.00 36,666,365.59 27.5% Not Met1st Subsequent Year (2020-21) 28,901,175.00 31,733,235.00 9.8% Not Met2nd Subsequent Year (2021-22) 28,992,168.00 31,190,530.00 7.6% Not Met

6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.

1a. STANDARD NOT MET - One or more projected operating revenue have changed since budget adoption by more than the standard in one or more of the current year or twosubsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring theprojected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 6A

if NOT met)

Adjustments to federal revenue based on current year award allocations and including prior year carry over amounts.

Explanation:Other State Revenue

(linked from 6A if NOT met)

State Special Education for Pre School Students funding increase in FY 2019-20.

Explanation:Other Local Revenue


Use of facilities revenues are increasing due to the Golden Voice Agreement, STRS excess employer contribution refunds, and local grants such asAnderson Foundation Grant and State Water Resources Grant.

1b. STANDARD NOT MET - One or more total operating expenditures have changed since budget adoption by more than the standard in one or more of the current year or twosubsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring theprojected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies


The distirct has adopted a new textbook for Social Studies and the purchase of the textbooks will take place in FY 2019-20. LCFF Supplemental andConcentration carry over funds will also be utilized to provide supplemental instructional matterials. Site Discretionary carry over and Saturday SchoolProfits have also been included in the budget for increased instructional materials.

Explanation:Services and Other Exps


Increase to Utilities budget, legal services budget, Xerox, technology budget for software and federal carry over amounts budgeted for services.




Form 01CSI


7. CRITERION: Facilities Maintenance

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

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/RestrictedMaintenance Account (OMMA/RMA)

NOTE: EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expenditures and otherfinancing uses for that fiscal year.

DATA ENTRY: Enter the Required Minimum Contribution if Budget data does not exist. Budget data that exist will be extracted; otherwise, enter budget data into lines 1, if applicable, and 2.All other data are extracted.

First Interim ContributionProjected Year Totals

Required Minimum (Fund 01, Resource 8150,Contribution Objects 8900-8999) Status

1. OMMA/RMA Contribution 7,468,700.76 7,775,965.00 Met

2. Budget Adoption Contribution (information only) 7,469,901.00(Form 01CS, Criterion 7)

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

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998)

Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)




Form 01CSI


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

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

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

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.


District's Available Reserve Percentages (Criterion 10C, Line 9) 5.6% 5.6% 5.7%

District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 1.9% 1.9% 1.9%

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.

Projected Year Totals

Net Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status

Current Year (2019-20) (928,249.58) 173,937,127.58 0.5% Met

1st Subsequent Year (2020-21) (91,508.00) 176,660,802.00 0.1% Met

2nd Subsequent Year (2021-22) 418,080.00 178,070,989.00 N/A Met

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in any of the current year or two subsequent fiscal years.

Explanation:





Form 01CSI


9. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund Balance

General Fund

Projected Year Totals

Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status

Current Year (2019-20) 18,188,154.77 Met

1st Subsequent Year (2020-21) 18,115,031.00 Met

2nd Subsequent Year (2021-22) 18,060,308.00 Met

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


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

Explanation:


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

9B-1. Determining if the District's Ending Cash Balance is Positive

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

Ending Cash BalanceGeneral Fund

Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2019-20) 22,114,519.00 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard


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

Explanation:(required if NOT met)




Form 01CSI


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regularADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA 5% or $69,000 (greater of) 0 to 3004% or $69,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve forEconomic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and SpecialReserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending balances in restricted resources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Current Year, Form AI, Lines A4 and C4. 16,797 16,572 16,362Subsequent Years, Form MYPI, Line F2, if available.)

District's Reserve Standard Percentage Level: 3% 3% 3%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enterdata for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

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

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?2. If you are the SELPA AU and are excluding special education pass-through funds:

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

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(2019-20) (2020-21) (2021-22)

b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22)

1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 259,198,839.06 258,749,691.00 261,445,018.00

2. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 259,198,839.06 258,749,691.00 261,445,018.00

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 7,775,965.17 7,762,490.73 7,843,350.54

6. Reserve Standard - by Amount

($69,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 7,775,965.17 7,762,490.73 7,843,350.54




Form 01CSI


10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Current Year

Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(Unrestricted resources 0000-1999 except Line 4) (2019-20) (2020-21) (2021-22)1. General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYPI, Line E1b) 7,775,965.00 7,762,491.00 7,843,351.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 6,762,432.14 6,684,398.00 7,021,619.004. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00 0.00 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYPI, Line E2b) 0.00 0.00 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00 0.00 0.00

8. District's Available Reserve Amount

(Lines C1 thru C7) 14,538,397.14 14,446,889.00 14,864,970.009. District's Available Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 5.61% 5.58% 5.69%District's Reserve Standard

(Section 10B, Line 7): 7,775,965.17 7,762,490.73 7,843,350.54

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that have occurred since budget adoption that may impact the budget? No

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

S2. Use of One-time Revenues for Ongoing Expenditures

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

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

S3. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?

(Refer to Education Code Section 42603) Yes

1b. If Yes, identify the interfund borrowings:

Nutrition Services fund (13) has requested authorization to borrow up to $800,000 from the general fund. (BR 2019-52) The Child Development fund(12) has requested authoirzation to borrow up to $1,200,000 from the general fund. (BR 2019-51)

S4. Contingent Revenues

1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

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




Form 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption.

Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget.

District's Contributions and Transfers Standard:-5.0% to +5.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. EnterFirst Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;all other data will be calculated.

Budget Adoption First Interim PercentDescription / Fiscal Year (Form 01CS, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted General Fund(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2019-20) (35,610,503.00) (35,934,743.00) 0.9% 324,240.00 Met1st Subsequent Year (2020-21) (36,579,500.00) (36,729,874.00) 0.4% 150,374.00 Met2nd Subsequent Year (2021-22) (37,284,481.00) (37,523,826.00) 0.6% 239,345.00 Met

1b. Transfers In, General Fund *Current Year (2019-20) 0.00 0.00 0.0% 0.00 Met1st Subsequent Year (2020-21) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2021-22) 0.00 0.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *Current Year (2019-20) 0.00 0.00 0.0% 0.00 Met1st Subsequent Year (2020-21) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2021-22) 0.00 0.00 0.0% 0.00 Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since budget adoption that may impact thegeneral fund operational budget? No

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

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d.

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


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





Form 01CSI


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


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

Project Information:

(required if YES)




Form 01CSI


S6. Long-term Commitments

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

Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: If Budget Adoption data exist (Form 01CS, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1a and 1b, and enterall other data, as applicable.

1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption? No

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

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2019

Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 27 Bond Interest & Redevelopment Fund Bond Interest & Redevelopment Fund 7439 252,773,525Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (do not include OPEB):

Banc of America 7 Special Reserve Fund (40) Special Reserve Fund (40) 9,160,000Capital One Public (2003 & 2003E) 13 Special Reserve Fund (40) Special Reserve Fund (40) 7,240,0002014 Refunding COP 18 Special Reserve Fund (40) Special Reserve Fund (40) 21,270,000Energy Savings Project 12 California Clean Energy (01) General Fund Utilities Savings 6,561,155

TOTAL: 297,004,680

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2018-19) (2019-20) (2020-21) (2021-22)

Annual Payment Annual Payment Annual Payment Annual PaymentType of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 18,753,553 15,657,021 17,284,288 17,801,997Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (continued):

Banc of America 1,049,500 1,045,625 1,045,500 1,048,875Capital One Public (2003 & 2003E) 708,760 594,235 640,540 703,9402014 Refunding COP 1,284,350 1,481,325 1,533,650 1,561,550Energy Savings Project 340,806 396,819 454,717 498,549

Total Annual Payments: 22,136,969 19,175,025 20,958,695 21,614,911Has total annual payment increased over prior year (2018-19)? No No No




Form 01CSI


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. No - Annual payments for long-term commitments have not increased in one or more of the current and two subsequent fiscal years.

Explanation:(Required if Yes

to increase in totalannual payments)

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

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

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.

Explanation:(Required if Yes)




Form 01CSI


S7. Unfunded Liabilities

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

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4.

1. a. Does your district provide postemployment benefits

other than pensions (OPEB)? (If No, skip items 1b-4) Yes

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

No

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

No

Budget Adoption2. OPEB Liabilities (Form 01CS, Item S7A) First Interim

a. Total OPEB liability 61,896,077.00 66,794,182.00b. OPEB plan(s) fiduciary net position (if applicable) 0.00 0.00c. Total/Net OPEB liability (Line 2a minus Line 2b) 61,896,077.00 66,794,182.00

d. Is total OPEB liability based on the district's estimate

or an actuarial valuation? Actuarial Actuarial

e. If based on an actuarial valuation, indicate the date of the OPEB valuation. Aug 30, 2018 Oct 18, 2019

3. OPEB Contributionsa. OPEB actuarially determined contribution (ADC) if available, per Budget Adoption actuarial valuation or Alternative Measurement Method (Form 01CS, Item S7A) First Interim

Current Year (2019-20) 0.00 0.00 1st Subsequent Year (2020-21) 0.00 0.00 2nd Subsequent Year (2021-22) 0.00 0.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2019-20) 4,354,148.00 4,384,392.00 1st Subsequent Year (2020-21) 4,354,148.00 4,384,392.00 2nd Subsequent Year (2021-22) 4,354,148.00 4,384,392.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2019-20) 1,381,389.00 1,522,923.00 1st Subsequent Year (2020-21) 1,381,389.00 1,522,923.00 2nd Subsequent Year (2021-22) 1,381,389.00 1,522,923.00

d. Number of retirees receiving OPEB benefits Current Year (2019-20) 136 136 1st Subsequent Year (2020-21) 136 136 2nd Subsequent Year (2021-22) 136 136

4. Comments:




Form 01CSI


S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4.

1. a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4)

Yes

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

No

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

No

Budget Adoption

2. Self-Insurance Liabilities (Form 01CS, Item S7B) First Interim

a. Accrued liability for self-insurance programs 0.00 0.00b. Unfunded liability for self-insurance programs 0.00 0.00

3. Self-Insurance Contributions Budget Adoptiona. Required contribution (funding) for self-insurance programs (Form 01CS, Item S7B) First Interim

Current Year (2019-20) 5,378,327.00 5,378,327.00 1st Subsequent Year (2020-21) 5,378,327.00 5,378,327.00 2nd Subsequent Year (2021-22) 5,378,327.00 5,378,327.00

b. Amount contributed (funded) for self-insurance programs Current Year (2019-20) 5,378,327.00 5,378,327.00 1st Subsequent Year (2020-21) 5,378,327.00 5,378,327.00 2nd Subsequent Year (2021-22) 5,378,327.00 5,378,327.00

4. Comments:




Form 01CSI


S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part ofpreviously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of therequired board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscalyears.

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

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

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

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of budget adoption? Yes

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations

Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2018-19) (2019-20) (2020-21) (2021-22)

Number of certificated (non-management) full-time-equivalent (FTE) positions 916.0 893.0 887.0 881.0

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

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

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

If Yes, complete questions 6 and 7. No

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22)

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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

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

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




Form 01CSI


Negotiations Not Settled

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

Current Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22)

7. Amount included for any tentative salary schedule increases

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)

1. Are costs of H&W benefit changes included in the interim and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

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

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

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2019-20) (2020-21) (2021-22)

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

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2019-20) (2020-21) (2021-22)

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

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

Certificated (Non-management) - OtherList other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):




Form 01CSI


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section S8C. NoIf No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations


(2018-19) (2019-20) (2020-21) (2021-22)

Number of classified (non-management)FTE positions 916.5 893.0 893.0 893.0

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

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

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

If Yes, complete questions 6 and 7. Yes

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:


(2019-20) (2020-21) (2021-22)


One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

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

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

2018-2019 number is an employee count


6. Cost of a one percent increase in salary and statutory benefits 475,810


(2019-20) (2020-21) (2021-22)

7. Amount included for any tentative salary schedule increases 0 0 0




Form 01CSI


Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 11,650,736 11,825,497 12,062,007

3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0%

4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0%

Classified (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim? No

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

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2019-20) (2020-21) (2021-22)

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

2. Cost of step & column adjustments 0

3. Percent change in step & column over prior year 1.0% 1.0% 1.0%

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2019-20) (2020-21) (2021-22)

1. Are savings from attrition included in the interim and MYPs? No No No

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

No No No

Classified (Non-management) - OtherList other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CSI


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of budget adoption? n/a

If Yes or n/a, complete number of FTEs, then skip to S9.If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations


(2018-19) (2019-20) (2020-21) (2021-22)

Number of management, supervisor, andconfidential FTE positions 124.6 104.6 104.6 104.6

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

If Yes, complete question 2. n/a

If No, complete questions 3 and 4.

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

If Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption


(2019-20) (2020-21) (2021-22)


Total cost of salary settlement

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


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


(2019-20) (2020-21) (2021-22)

4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)

1. Are costs of H&W benefit changes included in the interim and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2019-20) (2020-21) (2021-22)

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

2. Cost of step & column adjustments3. Percent change in step and column over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2019-20) (2020-21) (2021-22)

1. Are costs of other benefits included in the interim and MYPs?

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year




Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report foreach fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.




Form 01CSI


ADDITIONAL FISCAL INDICATORS

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

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)

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

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

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

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

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? No

A7. Is the district's financial system independent of the county office system?No

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education.) No

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

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

Comments:(optional)

A new Superintendent was appointed to the position in June 2019.

End of School District First Interim Criteria and Standards Review

General Fund

General Fund



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

33 73676 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-a (Rev 06/04/2019) Page 1 Printed: 11/26/2019 4:56 PM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 202,419,794.00 202,419,794.00 51,989,349.12 203,142,239.00 722,445.00 0.4%

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

3) Other State Revenue 8300-8599 3,620,272.00 3,620,272.00 4,930.00 4,566,382.00 946,110.00 26.1%

4) Other Local Revenue 8600-8799 550,000.00 550,000.00 1,036,837.30 1,235,000.00 685,000.00 124.5%

5) TOTAL, REVENUES 206,590,066.00 206,590,066.00 53,031,116.42 208,943,621.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 82,152,623.00 82,203,004.00 21,517,529.54 83,179,152.00 (976,148.00) -1.2%

2) Classified Salaries 2000-2999 26,202,221.00 26,351,264.00 6,932,759.08 26,586,751.00 (235,487.00) -0.9%

3) Employee Benefits 3000-3999 48,933,097.00 48,865,978.00 14,584,763.04 49,122,309.00 (256,331.00) -0.5%

4) Books and Supplies 4000-4999 4,103,766.00 4,165,703.75 1,016,699.20 4,734,998.75 (569,295.00) -13.7%

5) Services and Other Operating Expenditures 5000-5999 10,330,266.00 10,147,418.00 4,426,358.77 11,535,846.00 (1,388,428.00) -13.7%

6) Capital Outlay 6000-6999 49,715.00 87,413.00 0.00 398,949.00 (311,536.00) -356.4%

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

Costs) 7400-7499 441,489.00 441,489.00 184,174.00 441,489.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,716,479.00) (1,715,582.00) (525.35) (2,062,367.17) 346,785.17 -20.2%

9) TOTAL, EXPENDITURES 170,496,698.00 170,546,687.75 48,661,758.28 173,937,127.58

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 36,093,368.00 36,043,378.25 4,369,358.14 35,006,493.42

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

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

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

2) Other Sources/Uses

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

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

3) Contributions 8980-8999 (35,610,503.00) (35,610,503.00) 0.00 (35,934,743.00) (324,240.00) 0.9%

4) TOTAL, OTHER FINANCING SOURCES/USES (35,610,503.00) (35,610,503.00) 0.00 (35,934,743.00)




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 482,865.00 432,875.25 4,369,358.14 (928,249.58)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 9,738,596.00 15,527,396.72 15,527,396.72 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 9,738,596.00 15,527,396.72 15,527,396.72

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 9,738,596.00 15,527,396.72 15,527,396.72

2) Ending Balance, June 30 (E + F1e) 10,221,461.00 15,960,271.97 14,599,147.14

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 0.00 0.00 50,000.00

Stores 9712 0.00 0.00 10,750.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 675,273.00 0.00

d) Assigned

Other Assignments 9780 675,273.00 0.00 0.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 7,468,701.00 7,468,701.00 7,775,965.00

Unassigned/Unappropriated Amount 9790 2,077,487.00 7,816,297.97 6,762,432.14




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 147,104,763.00 147,104,763.00 43,260,874.00 142,944,950.00 (4,159,813.00) -2.8%

Education Protection Account State Aid - Current Year 8012 25,697,647.00 25,697,647.00 7,233,503.00 27,447,750.00 1,750,103.00 6.8%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions

Homeowners' Exemptions 8021 249,971.00 249,971.00 0.00 252,134.00 2,163.00 0.9%

Timber Yield Tax 8022 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 0.0%

County & District Taxes

Secured Roll Taxes 8041 20,999,693.00 20,999,693.00 0.00 22,667,236.00 1,667,543.00 7.9%

Unsecured Roll Taxes 8042 971,661.00 971,661.00 43.43 1,056,428.00 84,767.00 8.7%

Prior Years' Taxes 8043 1,431,195.00 1,431,195.00 1,122,292.15 1,357,430.00 (73,765.00) -5.2%

Supplemental Taxes 8044 720,437.00 720,437.00 292,626.67 404,380.00 (316,057.00) -43.9%

Education Revenue Augmentation

Fund (ERAF) 8045 (2,016,394.00) (2,016,394.00) 143,277.87 (2,313,971.00) (297,577.00) 14.8%

Community Redevelopment Funds

(SB 617/699/1992) 8047 7,618,970.00 7,618,970.00 0.00 9,690,370.00 2,071,400.00 27.2%

Penalties and Interest from

Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604)

Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0%

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

Less: Non-LCFF

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

Subtotal, LCFF Sources 202,777,943.00 202,777,943.00 52,052,617.12 203,506,707.00 728,764.00 0.4%

LCFF Transfers

Unrestricted LCFF

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

All Other LCFF

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 (358,149.00) (358,149.00) (63,268.00) (364,468.00) (6,319.00) 1.8%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 202,419,794.00 202,419,794.00 51,989,349.12 203,142,239.00 722,445.00 0.4%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Donated Food Commodities 8221 0.00 0.00 0.00 0.00

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Title I, Part A, Basic 3010 8290

Title I, Part D, Local Delinquent

Programs 3025 8290

Title II, Part A, Supporting Effective

Instruction 4035 8290




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Student

Program 4201 8290

Title III, Part A, English Learner

Program 4203 8290

Public Charter Schools Grant

Program (PCSGP) 4610 8290

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4050,4123, 4124, 4126,4127, 4128, 5510,

5630 8290

Career and Technical Education 3500-3599 8290

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

TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Prior Years 6360 8319

Special Education Master Plan

Current Year 6500 8311

Prior Years 6500 8319

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

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

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 692,136.00 692,136.00 0.00 692,136.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 2,678,136.00 2,678,136.00 0.00 2,690,811.00 12,675.00 0.5%


Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

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

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

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Career Technical Education Incentive Grant

Program 6387 8590

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590

California Clean Energy Jobs Act 6230 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

Quality Education Investment Act 7400 8590

All Other State Revenue All Other 8590 250,000.00 250,000.00 4,930.00 1,183,435.00 933,435.00 373.4%

TOTAL, OTHER STATE REVENUE 3,620,272.00 3,620,272.00 4,930.00 4,566,382.00 946,110.00 26.1%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.00 0.00

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00

Penalties and Interest from Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.00 0.00

Sales

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

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 50,000.00 50,000.00 222,492.00 260,000.00 210,000.00 420.0%

Interest 8660 200,000.00 200,000.00 26,372.50 200,000.00 0.00 0.0%

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

Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Other Local Revenue

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

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

All Other Local Revenue 8699 300,000.00 300,000.00 787,972.80 775,000.00 475,000.00 158.3%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

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

Transfers Of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers

From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793

Other Transfers of Apportionments

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 550,000.00 550,000.00 1,036,837.30 1,235,000.00 685,000.00 124.5%

TOTAL, REVENUES 206,590,066.00 206,590,066.00 53,031,116.42 208,943,621.00 2,353,555.00 1.1%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 72,677,881.00 72,645,162.00 18,955,798.42 73,621,310.00 (976,148.00) -1.3%

Certificated Pupil Support Salaries 1200 3,110,913.00 3,110,913.00 801,949.99 3,110,913.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 6,234,465.00 6,234,465.00 1,719,520.65 6,234,465.00 0.00 0.0%

Other Certificated Salaries 1900 129,364.00 212,464.00 40,260.48 212,464.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 82,152,623.00 82,203,004.00 21,517,529.54 83,179,152.00 (976,148.00) -1.2%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,215,548.00 1,213,398.00 292,468.44 1,228,570.00 (15,172.00) -1.3%

Classified Support Salaries 2200 12,201,602.00 12,409,295.00 3,431,958.31 12,559,400.00 (150,105.00) -1.2%

Classified Supervisors' and Administrators' Salaries 2300 1,957,510.00 1,862,031.00 592,273.00 1,895,631.00 (33,600.00) -1.8%

Clerical, Technical and Office Salaries 2400 6,681,189.00 6,710,211.00 1,842,006.71 6,746,821.00 (36,610.00) -0.5%

Other Classified Salaries 2900 4,146,372.00 4,156,329.00 774,052.62 4,156,329.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 26,202,221.00 26,351,264.00 6,932,759.08 26,586,751.00 (235,487.00) -0.9%

EMPLOYEE BENEFITS

STRS 3101-3102 13,542,932.00 13,553,963.00 3,629,945.82 13,720,336.00 (166,373.00) -1.2%

PERS 3201-3202 5,289,398.00 5,193,691.00 1,312,656.40 5,202,278.00 (8,587.00) -0.2%

OASDI/Medicare/Alternative 3301-3302 3,192,167.00 3,197,463.00 841,880.47 3,220,378.00 (22,915.00) -0.7%

Health and Welfare Benefits 3401-3402 20,981,972.00 20,988,136.00 7,288,531.25 20,998,434.00 (10,298.00) 0.0%

Unemployment Insurance 3501-3502 155,738.00 155,787.00 14,147.73 155,901.00 (114.00) -0.1%

Workers' Compensation 3601-3602 3,993,966.00 3,998,827.00 1,044,106.87 4,039,054.00 (40,227.00) -1.0%

OPEB, Allocated 3701-3702 788,973.00 789,869.00 222,411.63 797,686.00 (7,817.00) -1.0%

OPEB, Active Employees 3751-3752 987,951.00 988,242.00 236,992.72 988,242.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 (5,909.85) 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 48,933,097.00 48,865,978.00 14,584,763.04 49,122,309.00 (256,331.00) -0.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 49,092.75 0.00 49,092.75 0.00 0.0%

Books and Other Reference Materials 4200 1,000.00 5,310.00 0.00 5,310.00 0.00 0.0%

Materials and Supplies 4300 3,682,514.00 3,774,807.00 940,169.87 4,233,052.00 (458,245.00) -12.1%

Noncapitalized Equipment 4400 420,252.00 336,494.00 76,529.33 447,544.00 (111,050.00) -33.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 4,103,766.00 4,165,703.75 1,016,699.20 4,734,998.75 (569,295.00) -13.7%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 521,565.00 329,045.00 74,098.68 349,045.00 (20,000.00) -6.1%

Dues and Memberships 5300 112,970.00 112,400.00 72,775.10 112,400.00 0.00 0.0%

Insurance 5400-5450 1,473,302.00 1,473,302.00 1,505,441.20 1,562,627.00 (89,325.00) -6.1%

Operations and Housekeeping Services 5500 4,300,950.00 4,300,950.00 1,447,864.91 4,575,950.00 (275,000.00) -6.4%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,602,335.00 1,837,575.00 928,575.37 1,952,575.00 (115,000.00) -6.3%

Transfers of Direct Costs 5710 (785,172.00) (836,479.00) (49,904.11) (851,114.00) 14,635.00 -1.7%

Transfers of Direct Costs - Interfund 5750 (14,100.00) (14,100.00) (5,459.76) (14,100.00) 0.00 0.0%

Professional/Consulting Services and

Operating Expenditures 5800 2,857,937.00 2,689,534.00 364,773.13 3,543,272.00 (853,738.00) -31.7%

Communications 5900 260,479.00 255,191.00 88,194.25 305,191.00 (50,000.00) -19.6%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 10,330,266.00 10,147,418.00 4,426,358.77 11,535,846.00 (1,388,428.00) -13.7%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%

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

Books and Media for New School Libraries

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

Equipment 6400 49,715.00 87,413.00 0.00 398,949.00 (311,536.00) -356.4%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 49,715.00 87,413.00 0.00 398,949.00 (311,536.00) -356.4%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

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

Payments to County Offices 7142 44,670.00 44,670.00 0.00 44,670.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues

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

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500 7221

To County Offices 6500 7222

To JPAs 6500 7223

ROC/P Transfers of Apportionments

To Districts or Charter Schools 6360 7221

To County Offices 6360 7222

To JPAs 6360 7223

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

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

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

Debt Service

Debt Service - Interest 7438 228,427.00 228,427.00 114,820.22 228,427.00 0.00 0.0%

Other Debt Service - Principal 7439 168,392.00 168,392.00 69,353.78 168,392.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 441,489.00 441,489.00 184,174.00 441,489.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (995,940.00) (995,043.00) (525.35) (1,341,828.17) 346,785.17 -34.9%

Transfers of Indirect Costs - Interfund 7350 (720,539.00) (720,539.00) 0.00 (720,539.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,716,479.00) (1,715,582.00) (525.35) (2,062,367.17) 346,785.17 -20.2%

TOTAL, EXPENDITURES 170,496,698.00 170,546,687.75 48,661,758.28 173,937,127.58 (3,390,439.83) -2.0%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

From: Bond Interest and

Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

INTERFUND TRANSFERS OUT

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

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

To: State School Building Fund/

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

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

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

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

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Disposal of

Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

Transfers from Funds of

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

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

USES

Transfers of Funds from


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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (35,610,503.00) (35,610,503.00) 0.00 (35,934,743.00) (324,240.00) 0.9%

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

(e) TOTAL, CONTRIBUTIONS (35,610,503.00) (35,610,503.00) 0.00 (35,934,743.00) (324,240.00) 0.9%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (35,610,503.00) (35,610,503.00) 0.00 (35,934,743.00) (324,240.00) 0.9%



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

33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 22,553,535.00 22,553,535.00 3,579,608.37 24,047,906.94 1,494,371.94 6.6%

3) Other State Revenue 8300-8599 15,079,891.00 15,193,512.00 1,123,131.32 15,476,845.79 283,333.79 1.9%

4) Other Local Revenue 8600-8799 5,260,981.00 5,260,981.00 1,166,710.81 6,111,828.01 850,847.01 16.2%

5) TOTAL, REVENUES 42,894,407.00 43,008,028.00 5,869,450.50 45,636,580.74

B. EXPENDITURES

1) Certificated Salaries 1000-1999 23,956,466.00 23,736,874.79 5,032,074.68 23,537,472.79 199,402.00 0.8%


3) Employee Benefits 3000-3999 26,163,269.00 26,119,925.00 5,088,878.71 26,089,275.00 30,650.00 0.1%

4) Books and Supplies 4000-4999 4,466,113.00 5,353,448.26 814,622.50 8,202,133.75 (2,848,685.49) -53.2%


6) Capital Outlay 6000-6999 83,000.00 236,627.68 29,206.13 395,019.68 (158,392.00) -66.9%


Costs) 7400-7499 720,000.00 720,000.00 0.00 1,211,666.00 (491,666.00) -68.3%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 995,940.00 995,043.00 525.35 1,341,828.17 (346,785.17) -34.9%




FINANCING SOURCES AND USES (A5 - B9) (35,165,587.00) (35,969,024.74) (9,932,000.58) (39,225,130.74)



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

b) Transfers Out 7600-7629 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%


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

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

3) Contributions 8980-8999 35,610,503.00 35,610,503.00 0.00 35,934,743.00 324,240.00 0.9%

4) TOTAL, OTHER FINANCING SOURCES/USES 35,210,503.00 35,210,503.00 0.00 35,534,743.00




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) 44,916.00 (758,521.74) (9,932,000.58) (3,690,387.74)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 5,240,797.00 6,520,873.63 3,589,007.63

c) Committed


Other Commitments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 0.00 0.00 0.00 0.00

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

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00


Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

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


Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00


Fund (ERAF) 8045 0.00 0.00 0.00 0.00


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


Delinquent Taxes 8048 0.00 0.00 0.00 0.00


Royalties and Bonuses 8081 0.00 0.00 0.00 0.00

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

Less: Non-LCFF

(50%) Adjustment 8089 0.00 0.00 0.00 0.00

Subtotal, LCFF Sources 0.00 0.00 0.00 0.00

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091

All Other LCFF


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



TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 2,910,746.00 2,910,746.00 0.00 2,910,746.00 0.00 0.0%

Special Education Discretionary Grants 8182 281,004.00 281,004.00 0.00 281,004.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 956,848.00 956,848.00 0.00 1,056,847.00 99,999.00 10.5%

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

Title I, Part A, Basic 3010 8290 11,000,000.00 11,000,000.00 2,181,089.89 12,060,573.00 1,060,573.00 9.6%


Programs 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Instruction 4035 8290 1,550,000.00 1,550,000.00 388,059.28 1,683,566.00 133,566.00 8.6%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 56,321.00 56,321.00 18,748.00 51,797.00 (4,524.00) -8.0%


Program 4203 8290 1,144,010.00 1,144,010.00 259,173.00 1,169,986.00 25,976.00 2.3%


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


3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4050,4123, 4124, 4126,4127, 4128, 5510,

5630 8290 3,897,689.00 3,897,689.00 463,981.76 4,027,315.00 129,626.00 3.3%

Career and Technical Education 3500-3599 8290 260,000.00 260,000.00 0.00 235,215.00 (24,785.00) -9.5%

All Other Federal Revenue All Other 8290 496,917.00 496,917.00 268,556.44 570,857.94 73,940.94 14.9%

TOTAL, FEDERAL REVENUE 22,553,535.00 22,553,535.00 3,579,608.37 24,047,906.94 1,494,371.94 6.6%

OTHER STATE REVENUE


ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00

Lottery - Unrestricted and Instructional Materials 8560 940,008.00 940,008.00 0.00 949,698.00 9,690.00 1.0%



Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



After School Education and Safety (ASES) 6010 8590 3,014,981.00 3,014,981.00 314,621.67 3,278,842.84 263,861.84 8.8%

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


Program 6387 8590 500,000.00 500,000.00 497,912.53 502,941.95 2,941.95 0.6%

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 10,624,902.00 10,738,523.00 310,597.12 10,745,363.00 6,840.00 0.1%

TOTAL, OTHER STATE REVENUE 15,079,891.00 15,193,512.00 1,123,131.32 15,476,845.79 283,333.79 1.9%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%


Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


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


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00

Non-Resident Students 8672 0.00 0.00 0.00 0.00





Other Local Revenue

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

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

All Other Local Revenue 8699 0.00 0.00 80,058.81 262,967.01 262,967.01 New

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%




From Districts or Charter Schools 6500 8791 5,260,981.00 5,260,981.00 1,086,652.00 5,848,861.00 587,880.00 11.2%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers

From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0%


From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%


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




TOTAL, OTHER LOCAL REVENUE 5,260,981.00 5,260,981.00 1,166,710.81 6,111,828.01 850,847.01 16.2%

TOTAL, REVENUES 42,894,407.00 43,008,028.00 5,869,450.50 45,636,580.74 2,628,552.74 6.1%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 19,181,874.00 18,962,282.79 4,049,059.40 18,755,575.79 206,707.00 1.1%

Certificated Pupil Support Salaries 1200 2,209,851.00 2,209,851.00 480,624.65 2,209,851.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 1,904,087.00 1,904,087.00 416,404.98 1,908,920.00 (4,833.00) -0.3%

Other Certificated Salaries 1900 660,654.00 660,654.00 85,985.65 663,126.00 (2,472.00) -0.4%

TOTAL, CERTIFICATED SALARIES 23,956,466.00 23,736,874.79 5,032,074.68 23,537,472.79 199,402.00 0.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 7,695,642.00 7,694,142.00 1,509,641.23 7,704,142.00 (10,000.00) -0.1%

Classified Support Salaries 2200 2,481,819.00 2,481,819.00 759,802.32 2,499,299.00 (17,480.00) -0.7%

Classified Supervisors' and Administrators' Salaries 2300 222,804.00 222,804.00 73,772.00 222,804.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 953,290.00 955,580.00 260,478.20 959,761.00 (4,181.00) -0.4%

Other Classified Salaries 2900 453,692.00 454,525.00 136,896.63 504,923.00 (50,398.00) -11.1%


EMPLOYEE BENEFITS

STRS 3101-3102 12,203,614.00 12,171,287.00 790,113.52 12,132,316.00 38,971.00 0.3%

PERS 3201-3202 2,641,644.00 2,641,921.00 575,617.11 2,649,165.00 (7,244.00) -0.3%

OASDI/Medicare/Alternative 3301-3302 1,321,924.00 1,319,220.00 299,732.36 1,318,628.00 592.00 0.0%

Health and Welfare Benefits 3401-3402 8,034,663.00 8,034,663.00 2,986,302.37 8,021,503.00 13,160.00 0.2%

Unemployment Insurance 3501-3502 17,900.00 17,806.00 3,866.30 17,712.00 94.00 0.5%

Workers' Compensation 3601-3602 1,318,246.00 1,311,133.00 286,105.07 1,305,134.00 5,999.00 0.5%

OPEB, Allocated 3701-3702 256,071.00 254,688.00 56,616.45 253,349.00 1,339.00 0.5%

OPEB, Active Employees 3751-3752 369,207.00 369,207.00 90,525.53 391,468.00 (22,261.00) -6.0%

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

TOTAL, EMPLOYEE BENEFITS 26,163,269.00 26,119,925.00 5,088,878.71 26,089,275.00 30,650.00 0.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 345,942.51 245,142.35 3,061,783.51 (2,715,841.00) -785.1%


Materials and Supplies 4300 3,889,030.00 4,454,130.75 532,814.81 4,619,067.24 (164,936.49) -3.7%

Noncapitalized Equipment 4400 549,959.00 526,251.00 35,789.70 494,159.00 32,092.00 6.1%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 4,466,113.00 5,353,448.26 814,622.50 8,202,133.75 (2,848,685.49) -53.2%


Subagreements for Services 5100 174,316.00 174,316.00 0.00 174,316.00 0.00 0.0%

Travel and Conferences 5200 2,029,392.00 2,075,473.51 95,027.26 2,090,938.51 (15,465.00) -0.7%

Dues and Memberships 5300 0.00 0.00 150.00 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

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

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 364,677.00 364,677.00 43,641.05 358,077.00 6,600.00 1.8%

Transfers of Direct Costs 5710 785,172.00 836,479.00 49,904.11 851,114.00 (14,635.00) -1.7%

Transfers of Direct Costs - Interfund 5750 59,550.00 59,550.00 0.00 76,550.00 (17,000.00) -28.5%


Operating Expenditures 5800 6,330,838.00 6,375,501.50 1,900,272.99 8,522,482.58 (2,146,981.08) -33.7%

Communications 5900 124,014.00 120,267.00 6,557.92 119,909.00 358.00 0.3%






33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%





Equipment 6400 83,000.00 236,627.68 29,206.13 395,019.68 (158,392.00) -66.9%


TOTAL, CAPITAL OUTLAY 83,000.00 236,627.68 29,206.13 395,019.68 (158,392.00) -66.9%


Tuition






Payments to County Offices 7142 720,000.00 720,000.00 0.00 1,211,666.00 (491,666.00) -68.3%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


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

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

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 720,000.00 720,000.00 0.00 1,211,666.00 (491,666.00) -68.3%


Transfers of Indirect Costs 7310 995,940.00 995,043.00 525.35 1,341,828.17 (346,785.17) -34.9%

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

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 995,940.00 995,043.00 525.35 1,341,828.17 (346,785.17) -34.9%





33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00









Other Authorized Interfund Transfers Out 7619 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources









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

USES




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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 35,610,503.00 35,610,503.00 0.00 35,934,743.00 324,240.00 0.9%


(e) TOTAL, CONTRIBUTIONS 35,610,503.00 35,610,503.00 0.00 35,934,743.00 324,240.00 0.9%


(a - b + c - d + e) 35,210,503.00 35,210,503.00 0.00 35,534,743.00 (324,240.00) 0.9%



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

33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 202,419,794.00 202,419,794.00 51,989,349.12 203,142,239.00 722,445.00 0.4%

2) Federal Revenue 8100-8299 22,553,535.00 22,553,535.00 3,579,608.37 24,047,906.94 1,494,371.94 6.6%

3) Other State Revenue 8300-8599 18,700,163.00 18,813,784.00 1,128,061.32 20,043,227.79 1,229,443.79 6.5%

4) Other Local Revenue 8600-8799 5,810,981.00 5,810,981.00 2,203,548.11 7,346,828.01 1,535,847.01 26.4%

5) TOTAL, REVENUES 249,484,473.00 249,598,094.00 58,900,566.92 254,580,201.74

B. EXPENDITURES

1) Certificated Salaries 1000-1999 106,109,089.00 105,939,878.79 26,549,604.22 106,716,624.79 (776,746.00) -0.7%


3) Employee Benefits 3000-3999 75,096,366.00 74,985,903.00 19,673,641.75 75,211,584.00 (225,681.00) -0.3%

4) Books and Supplies 4000-4999 8,569,879.00 9,519,152.01 1,831,321.70 12,937,132.50 (3,417,980.49) -35.9%


6) Capital Outlay 6000-6999 132,715.00 324,040.68 29,206.13 793,968.68 (469,928.00) -145.0%


Costs) 7400-7499 1,161,489.00 1,161,489.00 184,174.00 1,653,155.00 (491,666.00) -42.3%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (720,539.00) (720,539.00) 0.00 (720,539.00) 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B9) 927,781.00 74,353.51 (5,562,642.44) (4,218,637.32)



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

b) Transfers Out 7600-7629 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%


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

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

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

4) TOTAL, OTHER FINANCING SOURCES/USES (400,000.00) (400,000.00) 0.00 (400,000.00)




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) 527,781.00 (325,646.49) (5,562,642.44) (4,618,637.32)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 50,000.00

Stores 9712 0.00 0.00 10,750.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 5,240,797.00 6,520,873.63 3,589,007.63

c) Committed


Other Commitments 9760 0.00 675,273.00 0.00

d) Assigned

Other Assignments 9780 675,273.00 0.00 0.00


Reserve for Economic Uncertainties 9789 7,468,701.00 7,468,701.00 7,775,965.00

Unassigned/Unappropriated Amount 9790 2,077,487.00 7,816,297.97 6,762,432.14




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 147,104,763.00 147,104,763.00 43,260,874.00 142,944,950.00 (4,159,813.00) -2.8%

Education Protection Account State Aid - Current Year 8012 25,697,647.00 25,697,647.00 7,233,503.00 27,447,750.00 1,750,103.00 6.8%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%


Homeowners' Exemptions 8021 249,971.00 249,971.00 0.00 252,134.00 2,163.00 0.9%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%



Secured Roll Taxes 8041 20,999,693.00 20,999,693.00 0.00 22,667,236.00 1,667,543.00 7.9%

Unsecured Roll Taxes 8042 971,661.00 971,661.00 43.43 1,056,428.00 84,767.00 8.7%

Prior Years' Taxes 8043 1,431,195.00 1,431,195.00 1,122,292.15 1,357,430.00 (73,765.00) -5.2%

Supplemental Taxes 8044 720,437.00 720,437.00 292,626.67 404,380.00 (316,057.00) -43.9%


Fund (ERAF) 8045 (2,016,394.00) (2,016,394.00) 143,277.87 (2,313,971.00) (297,577.00) 14.8%


(SB 617/699/1992) 8047 7,618,970.00 7,618,970.00 0.00 9,690,370.00 2,071,400.00 27.2%


Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%


Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0%

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

Less: Non-LCFF

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

Subtotal, LCFF Sources 202,777,943.00 202,777,943.00 52,052,617.12 203,506,707.00 728,764.00 0.4%

LCFF Transfers

Unrestricted LCFF

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

All Other LCFF


Transfers to Charter Schools in Lieu of Property Taxes 8096 (358,149.00) (358,149.00) (63,268.00) (364,468.00) (6,319.00) 1.8%



TOTAL, LCFF SOURCES 202,419,794.00 202,419,794.00 51,989,349.12 203,142,239.00 722,445.00 0.4%

FEDERAL REVENUE


Special Education Entitlement 8181 2,910,746.00 2,910,746.00 0.00 2,910,746.00 0.00 0.0%

Special Education Discretionary Grants 8182 281,004.00 281,004.00 0.00 281,004.00 0.00 0.0%



Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 956,848.00 956,848.00 0.00 1,056,847.00 99,999.00 10.5%

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

Title I, Part A, Basic 3010 8290 11,000,000.00 11,000,000.00 2,181,089.89 12,060,573.00 1,060,573.00 9.6%


Programs 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Instruction 4035 8290 1,550,000.00 1,550,000.00 388,059.28 1,683,566.00 133,566.00 8.6%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 56,321.00 56,321.00 18,748.00 51,797.00 (4,524.00) -8.0%


Program 4203 8290 1,144,010.00 1,144,010.00 259,173.00 1,169,986.00 25,976.00 2.3%


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


3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4050,4123, 4124, 4126,4127, 4128, 5510,

5630 8290 3,897,689.00 3,897,689.00 463,981.76 4,027,315.00 129,626.00 3.3%

Career and Technical Education 3500-3599 8290 260,000.00 260,000.00 0.00 235,215.00 (24,785.00) -9.5%


TOTAL, FEDERAL REVENUE 22,553,535.00 22,553,535.00 3,579,608.37 24,047,906.94 1,494,371.94 6.6%

OTHER STATE REVENUE


ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 692,136.00 692,136.00 0.00 692,136.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 3,618,144.00 3,618,144.00 0.00 3,640,509.00 22,365.00 0.6%






After School Education and Safety (ASES) 6010 8590 3,014,981.00 3,014,981.00 314,621.67 3,278,842.84 263,861.84 8.8%

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


Program 6387 8590 500,000.00 500,000.00 497,912.53 502,941.95 2,941.95 0.6%

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 10,874,902.00 10,988,523.00 315,527.12 11,928,798.00 940,275.00 8.6%

TOTAL, OTHER STATE REVENUE 18,700,163.00 18,813,784.00 1,128,061.32 20,043,227.79 1,229,443.79 6.5%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 50,000.00 50,000.00 222,492.00 260,000.00 210,000.00 420.0%

Interest 8660 200,000.00 200,000.00 26,372.50 200,000.00 0.00 0.0%


Fees and Contracts


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





Other Local Revenue

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

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

All Other Local Revenue 8699 300,000.00 300,000.00 868,031.61 1,037,967.01 737,967.01 246.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%




From Districts or Charter Schools 6500 8791 5,260,981.00 5,260,981.00 1,086,652.00 5,848,861.00 587,880.00 11.2%


From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers

From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0%


From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%


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




TOTAL, OTHER LOCAL REVENUE 5,810,981.00 5,810,981.00 2,203,548.11 7,346,828.01 1,535,847.01 26.4%

TOTAL, REVENUES 249,484,473.00 249,598,094.00 58,900,566.92 254,580,201.74 4,982,107.74 2.0%




33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Certificated Teachers' Salaries 1100 91,859,755.00 91,607,444.79 23,004,857.82 92,376,885.79 (769,441.00) -0.8%

Certificated Pupil Support Salaries 1200 5,320,764.00 5,320,764.00 1,282,574.64 5,320,764.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 8,138,552.00 8,138,552.00 2,135,925.63 8,143,385.00 (4,833.00) -0.1%

Other Certificated Salaries 1900 790,018.00 873,118.00 126,246.13 875,590.00 (2,472.00) -0.3%

TOTAL, CERTIFICATED SALARIES 106,109,089.00 105,939,878.79 26,549,604.22 106,716,624.79 (776,746.00) -0.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 8,911,190.00 8,907,540.00 1,802,109.67 8,932,712.00 (25,172.00) -0.3%

Classified Support Salaries 2200 14,683,421.00 14,891,114.00 4,191,760.63 15,058,699.00 (167,585.00) -1.1%

Classified Supervisors' and Administrators' Salaries 2300 2,180,314.00 2,084,835.00 666,045.00 2,118,435.00 (33,600.00) -1.6%

Clerical, Technical and Office Salaries 2400 7,634,479.00 7,665,791.00 2,102,484.91 7,706,582.00 (40,791.00) -0.5%

Other Classified Salaries 2900 4,600,064.00 4,610,854.00 910,949.25 4,661,252.00 (50,398.00) -1.1%


EMPLOYEE BENEFITS

STRS 3101-3102 25,746,546.00 25,725,250.00 4,420,059.34 25,852,652.00 (127,402.00) -0.5%

PERS 3201-3202 7,931,042.00 7,835,612.00 1,888,273.51 7,851,443.00 (15,831.00) -0.2%

OASDI/Medicare/Alternative 3301-3302 4,514,091.00 4,516,683.00 1,141,612.83 4,539,006.00 (22,323.00) -0.5%

Health and Welfare Benefits 3401-3402 29,016,635.00 29,022,799.00 10,274,833.62 29,019,937.00 2,862.00 0.0%

Unemployment Insurance 3501-3502 173,638.00 173,593.00 18,014.03 173,613.00 (20.00) 0.0%

Workers' Compensation 3601-3602 5,312,212.00 5,309,960.00 1,330,211.94 5,344,188.00 (34,228.00) -0.6%

OPEB, Allocated 3701-3702 1,045,044.00 1,044,557.00 279,028.08 1,051,035.00 (6,478.00) -0.6%

OPEB, Active Employees 3751-3752 1,357,158.00 1,357,449.00 327,518.25 1,379,710.00 (22,261.00) -1.6%

Other Employee Benefits 3901-3902 0.00 0.00 (5,909.85) 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 75,096,366.00 74,985,903.00 19,673,641.75 75,211,584.00 (225,681.00) -0.3%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 395,035.26 245,142.35 3,110,876.26 (2,715,841.00) -687.5%


Materials and Supplies 4300 7,571,544.00 8,228,937.75 1,472,984.68 8,852,119.24 (623,181.49) -7.6%

Noncapitalized Equipment 4400 970,211.00 862,745.00 112,319.03 941,703.00 (78,958.00) -9.2%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 8,569,879.00 9,519,152.01 1,831,321.70 12,937,132.50 (3,417,980.49) -35.9%


Subagreements for Services 5100 174,316.00 174,316.00 0.00 174,316.00 0.00 0.0%

Travel and Conferences 5200 2,550,957.00 2,404,518.51 169,125.94 2,439,983.51 (35,465.00) -1.5%


Insurance 5400-5450 1,473,302.00 1,473,302.00 1,505,441.20 1,562,627.00 (89,325.00) -6.1%

Operations and Housekeeping Services 5500 4,300,950.00 4,300,950.00 1,447,864.91 4,575,950.00 (275,000.00) -6.4%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,967,012.00 2,202,252.00 972,216.42 2,310,652.00 (108,400.00) -4.9%0.00 0.00 0.00 0.0%

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

Transfers of Direct Costs - Interfund 5750 45,450.00 45,450.00 (5,459.76) 62,450.00 (17,000.00) -37.4%


Operating Expenditures 5800 9,188,775.00 9,065,035.50 2,265,046.12 12,065,754.58 (3,000,719.08) -33.1%

Communications 5900 384,493.00 375,458.00 94,752.17 425,100.00 (49,642.00) -13.2%






33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%





Equipment 6400 132,715.00 324,040.68 29,206.13 793,968.68 (469,928.00) -145.0%


TOTAL, CAPITAL OUTLAY 132,715.00 324,040.68 29,206.13 793,968.68 (469,928.00) -145.0%


Tuition






Payments to County Offices 7142 764,670.00 764,670.00 0.00 1,256,336.00 (491,666.00) -64.3%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service

Debt Service - Interest 7438 228,427.00 228,427.00 114,820.22 228,427.00 0.00 0.0%

Other Debt Service - Principal 7439 168,392.00 168,392.00 69,353.78 168,392.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,161,489.00 1,161,489.00 184,174.00 1,653,155.00 (491,666.00) -42.3%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (720,539.00) (720,539.00) 0.00 (720,539.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (720,539.00) (720,539.00) 0.00 (720,539.00) 0.00 0.0%





33 73676 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%









Other Authorized Interfund Transfers Out 7619 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources









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

USES




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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00

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


(a - b + c - d + e) (400,000.00) (400,000.00) 0.00 (400,000.00) 0.00 0.0%


First InterimGeneral Fund

Exhibit: Restricted Balance Detail33 73676 0000000

Form 01I


2019-20Resource Description Projected Year Totals

5640 Medi-Cal Billing Option 529,390.796300 Lottery: Instructional Materials 103,756.006500 Special Education 108,292.116512 Special Ed: Mental Health Services 1,763,643.279010 Other Restricted Local 1,083,925.46

Total, Restricted Balance 3,589,007.63

Supplemental Forms

Supplemental Form

s


2019-20 First InterimAVERAGE DAILY ATTENDANCE 33 73676 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: adai (Rev 02/05/2018) Page 1 of 1 Printed: 11/26/2019 4:58 PM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

A. DISTRICT 1. Total District Regular ADA 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) 16,882.17 16,882.17 16,796.63 16,882.17 0.00 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 16,882.17 16,882.17 16,796.63 16,882.17 0.00 0% 5. District Funded County Program ADA a. County Community Schools 88.22 88.22 88.22 88.22 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 0.00 0.00 0.00 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 88.22 88.22 88.22 88.22 0.00 0% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 16,970.39 16,970.39 16,884.85 16,970.39 0.00 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Coachella Valley Unified School District

2019-20 General Fund Cash flow Projection

July % August % September % October % November % December % January %

Actual Bud Actual Bud Actual Bud Actual Bud Estimated Bud Estimated Bud Estimated Bud

Beginning Cash Balance 28,371,842 27,959,527 19,040,651 25,043,026 22,649,408 17,093,456 26,194,892

REVENUE

State Aid 8010-8019 7,725,156 5.40% 7,725,156 5.40% 13,905,281 9.73% 13,905,281 9.73% 13,292,581 9.30% 12,326,411 8.62% 12,326,411 8.62%

EPA 8012 0 0.00% 0 0.00% 7,233,503 26.35% 1,882 0.01% 0 0.00% 6,745,358 24.58% 0 0.00%

Property Taxes 8020-8089 0 0.00% 43 0.00% 1,556,315 4.70% 0 0.00% 375,821 1.13% 7,216,497 21.79% 6,989,703 21.11%

Other 8090-8099 0 0.00% (63,268) 17.36% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Total LCFF 8010-8099 7,725,156 3.80% 7,661,931 3.77% 22,695,099 11.17% 13,907,163 6.85% 13,668,402 6.73% 26,288,266 12.94% 19,316,114 9.51%

Federal Revenues 8100-8299 282,726 1.18% 787,693 3.28% (42,327) -0.18% 2,551,516 10.61% 2,601,693 10.82% 1,415,452 5.89% 5,731,574 23.83%

Other State Revenue 8300-8599 160,180 0.80% 628,954 3.14% 14,877 0.07% 324,050 1.62% 54,648 0.27% 1,477,114 7.37% 2,460,644 12.28%

Other Local Revenue 8600-8799 5,970 0.08% 1,208,261 16.45% 42,560 0.58% 946,757 12.89% 22,266 0.30% 826,184 11.25% 509,653 6.94%

TOTAL REVENUES 8,174,032 3.21% 10,286,839 4.04% 22,710,210 8.92% 17,729,486 6.96% 16,347,009 6.42% 30,007,016 11.79% 28,017,985 11.01%

EXPENDITURES

Certificated Salaries 1000-1999 231,373 0.22% 8,536,528 8.00% 8,489,794 7.96% 9,291,909 8.71% 9,663,190 9.06% 9,669,593 9.06% 9,668,526 9.06%

Classified Salaries 2000-2999 1,281,185 3.33% 1,772,325 4.61% 3,236,920 8.41% 3,382,920 8.79% 3,510,811 9.12% 3,462,151 9.00% 3,311,474 8.61%

Employee Benefits 3000-3999 2,886,740 3.84% 5,838,142 7.76% 4,692,715 6.24% 6,256,044 8.32% 5,609,042 7.46% 5,707,933 7.59% 5,821,377 7.74%

Books & Supplies 4000-4999 97,626 0.75% 457,596 3.54% 634,521 4.90% 641,579 4.96% 514,962 3.98% 825,954 6.38% 932,692 7.21%

Services/Oper Expenses 5000-5999 2,180,002 9.19% 1,464,910 6.17% 1,395,155 5.88% 1,481,846 6.24% 1,310,649 5.52% 1,260,611 5.31% 1,314,933 5.54%

Capital Outlay 6000-6599 0 0.00% 0 0.00% 29,206 3.68% 0 0.00% 4,297 0.54% 163,408 20.58% 25,212 3.18%

Other Outgo 7100-7499 0 0.00% 0 0.00% 184,174 11.14% 0 0.00% 86,152 5.21% 0 0.00% 0 0.00%

Other Uses 7600-7629 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

TOTAL EXPENDITURES 6,676,926 2.58% 18,069,501 6.98% 18,662,484 7.21% 21,054,298 8.14% 20,699,103 8.00% 21,089,650 8.15% 21,074,214 8.14%

PRIOR YEAR TRANSACTIONS

Accts Rec/Due Froms 9140/9200 2,785,392 -3891.03% 590,171 -824.43% 1,969,525 -2751.31% 946,850 -1322.69% (1,203,858) 1681.72% (994,382) 1389.09% (807,477) 1128.00%

Accts Pay/Due Tos 9500 4,694,813 87.36% 1,726,385 32.12% 14,877 0.28% 15,655 0.29% 0 0.00% (1,178,452) -21.93% 118,400 2.20%

NET PRIOR YEAR TRANSACTIONS (1,909,421) (1,136,214) 1,954,649 931,195 (1,203,858) 184,070 (925,877)

OTHER ADJUSTMENTS

Stores 9320 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

TRANS 9640 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Temporary Loans 9311/9611 0.00% 0.00% 0 0.00% 0.00% 0.00% 0.00% 0.00%

TOTAL MISC ADJUSTMENTS 0 0 0 0 0 0 0

OTHER CASH TRANSACTIONS

Interfund Transfers In/out 8910-8929 0

Total Other Cash Transactions 0 0 0 0 0 0 0

NET REVENUE (412,315) (8,918,876) 6,002,375 (2,393,617) (5,555,952) 9,101,436 6,017,894

ENDING CASH BALANCE 27,959,527 19,040,651 25,043,026 22,649,408 17,093,456 26,194,892 32,212,786

11/26/2019 Page 1 of 4 Cash Flow 2019-20 First Interim



Beginning Cash Balance

REVENUE

State Aid 8010-8019

EPA 8012

Property Taxes 8020-8089

Other 8090-8099

Total LCFF 8010-8099

Federal Revenues 8100-8299

Other State Revenue 8300-8599

Other Local Revenue 8600-8799

TOTAL REVENUES

EXPENDITURES

Certificated Salaries 1000-1999

Classified Salaries 2000-2999

Employee Benefits 3000-3999

Books & Supplies 4000-4999

Services/Oper Expenses 5000-5999

Capital Outlay 6000-6599

Other Outgo 7100-7499

Other Uses 7600-7629

TOTAL EXPENDITURES


Accts Rec/Due Froms 9140/9200

Accts Pay/Due Tos 9500

NET PRIOR YEAR TRANSACTIONS

OTHER ADJUSTMENTS

Stores 9320

TRANS 9640

Temporary Loans 9311/9611

TOTAL MISC ADJUSTMENTS


Interfund Transfers In/out 8910-8929

Total Other Cash Transactions

NET REVENUE

ENDING CASH BALANCE

February % March % April % May % June % Estimated % Projected %

Estimated Bud Estimated Bud Estimated Bud Estimated Bud Estimated Bud Accrual Bud Total Bud

32,212,786 25,476,726 28,520,172 24,960,440 21,144,726

12,326,411 8.62% 12,379,720 8.66% 12,326,411 8.62% 12,326,411 8.62% 12,379,720 8.66% 0 0.00% 142,944,950 100.00%

0 0.00% 6,733,503 24.53% 0 0.00% 0 0.00% 6,733,504 24.53% 0 0.00% 27,447,750 100.00%

594,804 1.80% 393 0.00% 2,674,290 8.08% 5,944,140 17.95% 6,508,021 21.62% 1,253,980 3.79% 33,114,007 100.00%

(115,686) 31.74% (91,748) 25.17% (22,267) 6.11% 0 0.00% (54,381) 14.92% (17,118) 4.70% (364,468) 100.00%

12,805,529 6.30% 19,021,868 9.36% 14,978,434 7.37% 18,270,551 8.99% 25,566,864 12.59% 1,236,862 0.61% 203,142,239 100.00%

681,798 2.84% 3,335,208 13.87% 1,458,822 6.07% 233,940 0.97% 3,780,331 15.72% 1,229,481 5.11% 24,047,907 100.00%

167,268 0.83% 1,641,494 8.19% 60,202 0.30% 418,252 2.09% 9,203,965 45.92% 3,431,580 17.12% 20,043,228 100.00%

14,473 0.20% 1,340,131 18.24% 593,802 8.08% 28,121 0.38% 133,026 1.81% 1,675,624 22.81% 7,346,828 100.00%

13,669,068 5.37% 25,338,701 9.95% 17,091,260 6.71% 18,950,864 7.44% 38,684,186 15.20% 7,573,547 2.97% 254,580,202 100.00%

9,785,915 9.17% 9,807,258 9.19% 9,839,273 9.22% 9,881,959 9.26% 11,851,307 11.11% 0.00% 106,716,625 100.00%

3,483,761 9.05% 3,472,529 9.02% 3,418,179 8.88% 3,478,348 9.04% 4,667,077 12.13% 0.00% 38,477,680 100.00%

4,745,851 6.31% 5,452,840 7.25% 5,513,009 7.33% 5,964,279 7.93% 15,147,613 20.14% 1,575,999 2.10% 75,211,584 100.00%

851,070 6.58% 854,024 6.60% 1,021,102 7.89% 1,352,354 10.45% 3,481,856 26.91% 1,271,797 9.83% 12,937,133 100.00%

1,511,381 6.37% 2,524,292 10.64% 1,228,853 5.18% 1,589,031 6.70% 2,826,152 11.91% 3,641,418 15.35% 23,729,233 100.00%

3,491 0.44% 79,797 10.05% 30,072 3.79% 137,595 17.33% 118,068 14.87% 202,823 25.55% 793,969 100.00%

21,228 1.28% 101,302 6.13% 295,434 17.87% 35,174 2.13% 329,281 19.92% 600,410 36.32% 1,653,155 100.00%

0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% (720,539) 100.00% (720,539) 100.00%

20,402,697 7.88% 22,292,042 8.61% 21,345,922 8.25% 22,438,740 8.67% 38,421,354 14.85% 6,571,908 2.54% 258,798,840 100.00%

(2,431) 3.40% (2,918) 4.08% (5,070) 7.08% (393,149) 549.21% 0 0.00% 0 0.00% 2,882,653 -4026.9%

0 0.00% 295 0.01% 0 0.00% (65,311) -1.22% (6,961) -0.13% 0 0.00% 5,319,701 98.99%

(2,431) (3,213) (5,070) (327,838) 6,961 0 (2,437,048)

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 0.00%

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 0.00%

0 0.00% 0.00% 700,000 0.00% 0.00% 700,000 0.00% 0.00% 1,400,000 0.00%

0 0 700,000 0 700,000 1,400,000

0

0 0 0 0 0

(6,736,060) 3,043,446 (3,559,732) (3,815,714) 969,793

25,476,726 28,520,172 24,960,440 21,144,726 22,114,519




July % August % September % October % November % December % January %

Estimated Bud Estimated Bud Estimated Bud Estimated Bud Estimated Bud Estimated Bud Estimated Bud

Beginning Cash Balance 22,114,519 21,819,652 11,703,648 18,532,308 16,297,939 13,043,274 22,656,649

REVENUE

State Aid 8010-8019 7,889,229 5.40% 7,889,229 5.40% 14,200,612 9.73% 14,200,612 9.73% 13,574,899 9.30% 12,588,209 8.62% 12,588,209 8.62%

EPA 8012 0 0.00% 0 0.00% 7,832,501 26.35% 2,038 0.01% 0 0.00% 7,303,933 24.58% 0 0.00%

Property Taxes 8020-8089 0 0.00% 43 0.00% 1,556,315 4.70% 0 0.00% 375,821 1.13% 7,216,497 21.79% 6,989,703 21.11%

Other 8090-8099 0 0.00% (64,524) 17.36% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

Total LCFF 8010-8099 7,889,229 3.78% 7,824,748 3.75% 23,589,428 11.32% 14,202,650 6.81% 13,950,720 6.69% 27,108,639 13.01% 19,577,912 9.39%

Federal Revenues 8100-8299 282,726 1.18% 787,693 3.28% (42,327) -0.18% 2,551,516 10.61% 2,601,693 10.82% 1,415,452 5.89% 5,730,616 23.83%

8300-8599 152,619 0.80% 599,265 3.14% 14,175 0.07% 308,754 1.62% 52,068 0.27% 1,407,389 7.37% 2,344,493 12.28%

Other Local Revenue 8600-8799 5,759 0.08% 1,165,636 16.45% 41,059 0.58% 913,357 12.89% 21,481 0.30% 797,038 11.25% 491,673 6.94%

TOTAL REVENUES 8,330,333 3.22% 10,377,342 4.01% 23,602,335 9.12% 17,976,277 6.95% 16,625,962 6.43% 30,728,518 11.88% 28,144,694 10.88%

EXPENDITURES

Certificated Salaries 1000-1999 233,443 0.22% 8,612,898 8.00% 8,565,746 7.96% 9,375,037 8.71% 9,749,640 9.06% 9,756,100 9.06% 9,755,023 9.06%

Classified Salaries 2000-2999 1,293,334 3.33% 1,789,131 4.61% 3,267,613 8.41% 3,414,998 8.79% 3,544,101 9.12% 3,494,980 9.00% 3,342,875 8.61%

Employee Benefits 3000-3999 2,997,759 3.84% 6,062,667 7.76% 4,873,188 6.24% 6,496,640 8.32% 5,824,756 7.46% 5,927,450 7.59% 6,045,256 7.74%

Books & Supplies 4000-4999 76,309 0.75% 357,677 3.54% 495,970 4.90% 501,487 4.96% 402,517 3.98% 645,602 6.38% 729,034 7.21%

Services/Oper Expenses 5000-5999 1,986,318 9.19% 1,334,759 6.17% 1,271,202 5.88% 1,350,190 6.24% 1,194,204 5.52% 1,148,611 5.31% 1,198,107 5.54%

Capital Outlay 6000-6599 0 0.00% 0 0.00% 25,451 3.68% 0 0.00% 3,745 0.54% 142,400 20.58% 21,971 3.18%

Other Outgo 7100-7499 0 0.00% 0 0.00% 225,838 11.14% 0 0.00% 105,642 5.21% 0 0.00% 0 0.00%

Other Uses 7600-7629 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00%

TOTAL EXPENDITURES 6,587,163 2.55% 18,157,132 7.03% 18,725,008 7.25% 21,138,352 8.18% 20,824,605 8.06% 21,115,143 8.17% 21,092,266 8.16%


Accts Rec/Due Froms 9140/9200 2,785,392 36.78% 590,171 7.79% 1,969,525 26.01% 946,850 12.50% 1,628,736 21.51% 0 0.00% 0 0.00%

Accts Pay/Due Tos 9500 4,123,429 62.74% 1,726,385 26.27% 18,192 0.28% 19,144 0.29% 684,758 10.42% 0 0.00% 0 0.00%

NET PRIOR YEAR TRANSACTIONS (1,338,037) (1,136,214) 1,951,333 927,706 943,978 0 0

OTHER ADJUSTMENTS

Stores 9320 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

TRANS 9640 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Temporary Loans 9311/9611 (700,000) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

TOTAL MISC ADJUSTMENTS (700,000) (800,000) 0 0 0 0 (700,000)


Interfund Transfers In/out 8910-8929 (400,000)

Total Other Cash Transactions 0 (400,000) 0 0 0 0 0

NET REVENUE (294,867) (10,116,004) 6,828,660 (2,234,369) (3,254,665) 9,613,375 6,352,428

ENDING CASH BALANCE 21,819,652 11,703,648 18,532,308 16,297,939 13,043,274 22,656,649 29,009,077




Beginning Cash Balance

REVENUE

State Aid 8010-8019

EPA 8012

Property Taxes 8020-8089

Other 8090-8099

Total LCFF 8010-8099

Federal Revenues 8100-8299

8300-8599

Other Local Revenue 8600-8799

TOTAL REVENUES

EXPENDITURES

Certificated Salaries 1000-1999

Classified Salaries 2000-2999

Employee Benefits 3000-3999

Books & Supplies 4000-4999

Services/Oper Expenses 5000-5999

Capital Outlay 6000-6599

Other Outgo 7100-7499

Other Uses 7600-7629

TOTAL EXPENDITURES


Accts Rec/Due Froms 9140/9200

Accts Pay/Due Tos 9500

NET PRIOR YEAR TRANSACTIONS

OTHER ADJUSTMENTS

Stores 9320

TRANS 9640

Temporary Loans 9311/9611

TOTAL MISC ADJUSTMENTS


Interfund Transfers In/out 8910-8929

Total Other Cash Transactions

NET REVENUE

ENDING CASH BALANCE

February % March % April % May % June % Estimated % Projected %

Estimated Bud Estimated Bud Estimated Bud Estimated Bud Estimated Bud Accrual Bud Total Bud

29,009,077 22,485,695 26,000,403 21,920,022 18,768,649

12,588,209 8.62% 12,642,650 8.66% 12,588,209 8.62% 12,588,209 8.62% 12,642,652 8.66% 0 0.00% 145,980,928 100.00%

0 0.00% 7,291,097 24.53% 0 0.00% 0 0.00% 6,322,505 21.27% 968,593 3.26% 29,720,667 100.00%

594,804 1.80% 393 0.00% 2,674,290 8.08% 5,944,140 17.95% 7,762,001 25.41% 0.00% 33,114,007 100.00%

(117,983) 31.74% (93,570) 25.17% (22,709) 6.11% 0 0.00% (87,466) 23.53% 14,547 -3.91% (371,705) 100.00%

13,065,030 6.27% 19,840,570 9.52% 15,239,790 7.31% 18,532,349 8.89% 26,639,692 12.78% 983,140 0.47% 208,443,897 100.00%

681,798 2.84% 3,335,208 13.87% 1,458,822 6.07% 233,940 0.97% 3,780,331 15.72% 1,230,439 5.12% 24,047,907 100.00%

159,372 0.83% 1,564,010 8.19% 57,360 0.30% 398,509 2.09% 9,793,002 51.28% 2,246,102 11.76% 19,097,118 100.00%

13,962 0.20% 1,292,854 18.24% 572,853 8.08% 27,129 0.38% 128,286 1.81% 1,616,560 22.81% 7,087,647 100.00%

13,920,162 5.38% 26,032,642 10.06% 17,328,825 6.70% 19,191,927 7.42% 40,341,311 15.60% 6,076,241 2.35% 258,676,569 100.00%

9,873,462 9.17% 9,894,996 9.19% 9,927,298 9.22% 9,970,366 9.26% 11,957,331 11.11% 0.00% 107,671,340 100.00%

3,516,795 9.05% 3,505,456 9.02% 3,450,591 8.88% 3,511,331 9.04% 4,711,330 12.13% 0.00% 38,842,535 100.00%

4,928,368 6.31% 5,662,546 7.25% 5,725,030 7.33% 6,193,654 7.93% 15,731,848 20.14% 2,415,967 3.09% 78,885,129 101.00%

665,235 6.58% 667,543 6.60% 798,139 7.89% 1,057,060 10.45% 2,550,557 25.21% 1,165,111 11.52% 10,112,241 100.00%

1,377,102 6.37% 2,300,020 10.64% 1,119,674 5.18% 1,447,852 6.70% 3,174,713 14.68% 2,718,242 12.57% 21,620,994 100.00%

3,042 0.44% 69,538 10.05% 26,206 3.79% 119,905 17.33% 274,995 39.75% 4,643 0.67% 691,896 100.00%

26,030 1.28% 124,218 6.13% 362,268 17.87% 43,132 2.13% 403,805 19.92% 736,203 36.32% 2,027,136 100.00%

0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% (720,539) 100.00% (720,539) 100.00%

20,390,034 7.89% 22,224,317 8.60% 21,409,206 8.29% 22,343,300 8.65% 38,804,579 15.02% 6,319,627 2.45% 259,130,732 100.30%

(53,510) -0.71% (293,617) -3.88% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 7,573,547 100.00%

0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 6,571,908 100.00%

(53,510) (293,617) 0 0 0 0 1,001,639

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 0.00%

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 0.00%

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% (700,000) 0.00%

0 0 0 0 0 (700,000)

(400,000)

0 0 0 0 0

(6,523,382) 3,514,708 (4,080,381) (3,151,373) 1,536,732

22,485,695 26,000,403 21,920,022 18,768,649 20,305,381




Multiyear ProjectionsUnrestricted

33 73676 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: mypi (Rev 03/30/2015) Page 1 Printed: 12/6/2019 8:08 AM

DescriptionObjectCodes


(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 203,142,239.00 2.61% 208,443,897.00 1.31% 211,167,258.00 2. Federal Revenues 8100-8299 0.00 0.00% 0.00% 3. Other State Revenues 8300-8599 4,566,382.00 -20.72% 3,620,272.00 -0.27% 3,610,637.00 4. Other Local Revenues 8600-8799 1,235,000.00 0.00% 1,235,000.00 0.00% 1,235,000.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 (35,934,743.00) 2.21% (36,729,874.00) 2.16% (37,523,826.00)

6. Total (Sum lines A1 thru A5c) 173,008,878.00 2.06% 176,569,295.00 1.09% 178,489,069.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 83,179,152.00 83,663,118.00

b. Step & Column Adjustment 1,663,583.00 1,673,262.00

c. Cost-of-Living Adjustment

d. Other Adjustments (1,179,617.00) (788,240.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 83,179,152.00 0.58% 83,663,118.00 1.06% 84,548,140.00

2. Classified Salaries

a. Base Salaries 26,586,751.00 26,832,697.00

b. Step & Column Adjustment 265,867.00 268,327.00


d. Other Adjustments (19,921.00)

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 26,586,751.00 0.93% 26,832,697.00 1.00% 27,101,024.00

3. Employee Benefits 3000-3999 49,122,309.00 4.05% 51,111,134.00 2.61% 52,446,284.00

4. Books and Supplies 4000-4999 4,734,998.75 -3.92% 4,549,473.00 -12.42% 3,984,374.00

5. Services and Other Operating Expenditures 5000-5999 11,535,846.00 -4.05% 11,068,794.00 0.19% 11,090,296.00

6. Capital Outlay 6000-6999 398,949.00 73.43% 691,896.00 -90.78% 63,784.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 441,489.00 84.71% 815,470.00 12.60% 918,237.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (2,062,367.17) 0.46% (2,071,779.00) 0.45% (2,081,151.00) 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 173,937,127.58 1.57% 176,660,803.00 0.80% 178,070,988.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (928,249.58) (91,508.00) 418,081.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 15,527,396.72 14,599,147.14 14,507,639.14

2. Ending Fund Balance (Sum lines C and D1) 14,599,147.14 14,507,639.14 14,925,720.14

3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 60,750.00 60,750.00 60,750.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 0.00 e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 7,775,965.00 7,762,491.00 7,843,351.00

2. Unassigned/Unappropriated 9790 6,762,432.14 6,684,398.14 7,021,619.14

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 14,599,147.14 14,507,639.14 14,925,720.14



Multiyear ProjectionsUnrestricted

33 73676 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 7,775,965.00 7,762,491.00 7,843,351.00

c. Unassigned/Unappropriated 9790 6,762,432.14 6,684,398.14 7,021,619.14

(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)

2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00

b. Reserve for Economic Uncertainties 9789 0.00

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 14,538,397.14 14,446,889.14 14,864,970.14

F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

In FY 2020-21 and FY 2021-22 we are pojecting to decrease 6 FTE in each year in certificated staff due to projected decline in enrollment. In fiscal year 2019-20 the district is budgeting tospend one time supplemental & concentration carry over funds $1.8M from prior year, those expenses are not ongoing and therfore adjusted out of fiscal year 2020-21.In FY 2020-21 and FY 2021-22 we are pojecting to decrease 6 FTE in each year in certificated staff due to projected decline in enrollment. In fiscal year 2019-20 the district is budgeting tospend one time supplemental & concentration carry over funds $1.8M from prior year, those expenses are not ongoing and therfore adjusted out of fiscal year 2020-21.



Multiyear ProjectionsRestricted

33 73676 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00 0.00% 0.00 2. Federal Revenues 8100-8299 24,047,906.94 0.00% 24,047,907.00 0.00% 24,047,907.00 3. Other State Revenues 8300-8599 15,476,845.79 0.00% 15,476,846.00 0.00% 15,476,846.00 4. Other Local Revenues 8600-8799 6,111,828.01 -4.24% 5,852,647.00 0.00% 5,852,647.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 35,934,743.00 2.21% 36,729,874.00 2.16% 37,523,826.00




a. Base Salaries 23,537,472.79 24,008,222.00



d. Other Adjustments



a. Base Salaries 11,890,929.00 12,009,838.00



d. Other Adjustments



4. Books and Supplies 4000-4999 8,202,133.75 -32.18% 5,562,768.00 0.01% 5,563,108.00


6. Capital Outlay 6000-6999 395,019.68 -100.00% 0.00 0.00% 0.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,211,666.00 0.00% 1,211,666.00 0.00% 1,211,666.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 1,341,828.17 0.70% 1,351,240.00 0.69% 1,360,612.00 9. Other Financing Uses a. Transfers Out 7600-7629 400,000.00 0.00% 400,000.00 0.00% 400,000.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 85,261,711.48 -3.72% 82,088,888.00 1.57% 83,374,031.21


(Line A6 minus line B11) (3,690,387.74) 18,386.00 (472,805.21)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 7,279,395.37 3,589,007.63 3,607,393.63

2. Ending Fund Balance (Sum lines C and D1) 3,589,007.63 3,607,393.63 3,134,588.42 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 0.00

b. Restricted 9740 3,589,007.63 3,607,393.63 3,134,588.42 c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance




Multiyear ProjectionsRestricted

33 73676 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

E. AVAILABLE RESERVES

1. General Fund a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

In FY 2019-20 the district if budgeting to purchase a social studies textbook adoption from Lottery funds In FY 2019-20 the district if budgeting to purchase a social studies textbook adoption from Lottery funds



Multiyear ProjectionsUnrestricted/Restricted

33 73676 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 203,142,239.00 2.61% 208,443,897.00 1.31% 211,167,258.00 2. Federal Revenues 8100-8299 24,047,906.94 0.00% 24,047,907.00 0.00% 24,047,907.00 3. Other State Revenues 8300-8599 20,043,227.79 -4.72% 19,097,118.00 -0.05% 19,087,483.00 4. Other Local Revenues 8600-8799 7,346,828.01 -3.53% 7,087,647.00 0.00% 7,087,647.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00




a. Base Salaries 106,716,624.79 107,671,340.00

b. Step & Column Adjustment 2,134,332.21 2,153,427.21

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (1,179,617.00) (788,240.00)



a. Base Salaries 38,477,680.00 38,842,535.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (19,921.00) 0.00



4. Books and Supplies 4000-4999 12,937,132.50 -21.84% 10,112,241.00 -5.58% 9,547,482.00


6. Capital Outlay 6000-6999 793,968.68 -12.86% 691,896.00 -90.78% 63,784.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,653,155.00 22.62% 2,027,136.00 5.07% 2,129,903.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (720,539.00) 0.00% (720,539.00) 0.00% (720,539.00) 9. Other Financing Uses a. Transfers Out 7600-7629 400,000.00 0.00% 400,000.00 0.00% 400,000.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 259,198,839.06 -0.17% 258,749,691.00 1.04% 261,445,019.21


(Line A6 minus line B11) (4,618,637.32) (73,122.00) (54,724.21)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 22,806,792.09 18,188,154.77 18,115,032.77 2. Ending Fund Balance (Sum lines C and D1) 18,188,154.77 18,115,032.77 18,060,308.56 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 60,750.00 60,750.00 60,750.00

b. Restricted 9740 3,589,007.63 3,607,393.63 3,134,588.42

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 7,775,965.00 7,762,491.00 7,843,351.00

2. Unassigned/Unappropriated 9790 6,762,432.14 6,684,398.14 7,021,619.14 f. Total Components of Ending Fund Balance




Multiyear ProjectionsUnrestricted/Restricted

33 73676 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)

1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 7,775,965.00 7,762,491.00 7,843,351.00

c. Unassigned/Unappropriated 9790 6,762,432.14 6,684,398.14 7,021,619.14

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2c) 14,538,397.14 14,446,889.14 14,864,970.14

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 5.61% 5.58% 5.69%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? No

b. If you are the SELPA AU and are excluding special

education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00 0.00 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form AI, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 16,796.63 16,572.18 16,361.99

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 259,198,839.06 258,749,691.00 261,445,019.21

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 259,198,839.06 258,749,691.00 261,445,019.21

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 10 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 7,775,965.17 7,762,490.73 7,843,350.58

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00

g. Reserve Standard (Greater of Line F3e or F3f) 7,775,965.17 7,762,490.73 7,843,350.58

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES

All Other Funds

All O

ther Funds


2019-20 First InterimAdult Education Fund

Revenues, Expenditures, and Changes in Fund Balance33 73676 0000000

Form 11I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-b (Rev 04/17/2019) Page 1 Printed: 11/26/2019 4:58 PM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 566,817.00 566,817.00 369,973.00 605,735.00 38,918.00 6.9%

3) Other State Revenue 8300-8599 2,243,463.00 2,243,463.00 290,959.00 2,243,463.00 0.00 0.0%

4) Other Local Revenue 8600-8799 0.00 0.00 19,299.36 0.00 0.00 0.0%

5) TOTAL, REVENUES 2,810,280.00 2,810,280.00 680,231.36 2,849,198.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 1,493,678.00 1,493,678.00 313,741.33 1,523,435.00 (29,757.00) -2.0%

2) Classified Salaries 2000-2999 527,285.00 527,285.00 134,718.73 527,285.00 0.00 0.0%

3) Employee Benefits 3000-3999 720,777.00 720,777.00 170,188.53 729,938.00 (9,161.00) -1.3%

4) Books and Supplies 4000-4999 47,895.00 47,895.00 59,895.25 47,895.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 193,099.00 193,099.00 56,951.15 193,099.00 0.00 0.0%

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

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 72,925.00 72,925.00 0.00 72,925.00 0.00 0.0%

9) TOTAL, EXPENDITURES 3,055,659.00 3,055,659.00 735,494.99 3,094,577.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (245,379.00) (245,379.00) (55,263.63) (245,379.00)

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

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

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

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

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

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




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (245,379.00) (245,379.00) (55,263.63) (245,379.00)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 370,516.00 969,524.99 969,524.99 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 370,516.00 969,524.99 969,524.99


e) Adjusted Beginning Balance (F1c + F1d) 370,516.00 969,524.99 969,524.99

2) Ending Balance, June 30 (E + F1e) 125,137.00 724,145.99 724,145.99

Components of Ending Fund Balance a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 32,131.00 623,673.56 623,673.56

c) Committed


Other Commitments 9760 0.00 0.00 7,466.43 d) Assigned

Other Assignments 9780 93,006.00 93,006.00 93,006.00



Unassigned/Unappropriated Amount 9790 0.00 7,466.43 0.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

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



FEDERAL REVENUE


Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, FEDERAL REVENUE 566,817.00 566,817.00 369,973.00 605,735.00 38,918.00 6.9%

OTHER STATE REVENUE


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

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


Adult Education Program 6391 8590 2,154,537.00 2,154,537.00 141,747.00 2,154,537.00 0.00 0.0%

All Other State Revenue All Other 8590 88,926.00 88,926.00 149,212.00 88,926.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 2,243,463.00 2,243,463.00 290,959.00 2,243,463.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales



Interest 8660 0.00 0.00 723.86 0.00 0.00 0.0%


Fees and Contracts



Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 18,575.50 0.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 0.00 0.00 19,299.36 0.00 0.00 0.0%

TOTAL, REVENUES 2,810,280.00 2,810,280.00 680,231.36 2,849,198.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Teachers' Salaries 1100 1,232,239.00 1,232,239.00 234,806.72 1,261,996.00 (29,757.00) -2.4%

Certificated Pupil Support Salaries 1200 132,509.00 132,509.00 35,957.81 132,509.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 128,930.00 128,930.00 42,976.80 128,930.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 1,493,678.00 1,493,678.00 313,741.33 1,523,435.00 (29,757.00) -2.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0%

Classified Support Salaries 2200 41,874.00 41,874.00 20,155.22 41,874.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 240,484.00 240,484.00 87,809.84 240,484.00 0.00 0.0%

Other Classified Salaries 2900 244,927.00 244,927.00 26,753.67 244,927.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 527,285.00 527,285.00 134,718.73 527,285.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 309,092.00 309,092.00 46,825.99 316,942.00 (7,850.00) -2.5%

PERS 3201-3202 73,055.00 73,055.00 18,796.01 73,055.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 54,929.00 54,929.00 14,613.95 55,848.00 (919.00) -1.7%

Health and Welfare Benefits 3401-3402 185,284.00 185,284.00 68,181.12 185,284.00 0.00 0.0%

Unemployment Insurance 3501-3502 1,008.00 1,008.00 223.86 1,008.00 0.00 0.0%

Workers' Compensation 3601-3602 74,491.00 74,491.00 16,325.99 74,883.00 (392.00) -0.5%

OPEB, Allocated 3701-3702 14,472.00 14,472.00 3,210.99 14,472.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 720,777.00 720,777.00 170,188.53 729,938.00 (9,161.00) -1.3%

BOOKS AND SUPPLIES

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

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

Materials and Supplies 4300 47,895.00 47,895.00 41,798.15 47,895.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 18,097.10 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 47,895.00 47,895.00 59,895.25 47,895.00 0.00 0.0%




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)



Travel and Conferences 5200 4,000.00 4,000.00 2,635.24 4,000.00 0.00 0.0%

Dues and Memberships 5300 5,000.00 5,000.00 635.00 5,000.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 18,531.00 18,531.00 16,749.34 18,531.00 0.00 0.0%


Transfers of Direct Costs - Interfund 5750 0.00 0.00 1,208.09 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 165,018.00 165,018.00 35,406.00 165,018.00 0.00 0.0%

Communications 5900 550.00 550.00 317.48 550.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 193,099.00 193,099.00 56,951.15 193,099.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


Tuition



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

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers Out




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service



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


Transfers of Indirect Costs - Interfund 7350 72,925.00 72,925.00 0.00 72,925.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 72,925.00 72,925.00 0.00 72,925.00 0.00 0.0%

TOTAL, EXPENDITURES 3,055,659.00 3,055,659.00 735,494.99 3,094,577.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Other Sources

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


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



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

USES

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


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

CONTRIBUTIONS

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



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


First InterimAdult Education Fund


Form 11I


2019/20Resource Description Projected Year Totals

6371 CalWORKs for ROCP or Adult Education 93,871.00

6391 Adult Education Program 529,802.56

Total, Restricted Balance 623,673.56


2019-20 First InterimChild Development Fund


Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 3,154,287.00 3,154,287.00 125,346.26 3,176,892.26 22,605.26 0.7%

3) Other State Revenue 8300-8599 1,468,034.00 1,468,034.00 306,496.00 1,468,034.00 0.00 0.0%


5) TOTAL, REVENUES 4,622,321.00 4,622,321.00 435,215.51 4,644,926.26

B. EXPENDITURES

1) Certificated Salaries 1000-1999 1,092,528.00 1,087,948.00 213,171.67 1,087,948.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,611,767.00 1,588,023.00 291,918.13 1,588,023.00 0.00 0.0%

3) Employee Benefits 3000-3999 1,528,709.00 1,556,033.00 305,652.69 1,556,033.00 0.00 0.0%

4) Books and Supplies 4000-4999 156,711.00 156,711.00 174.31 171,711.00 (15,000.00) -9.6%

5) Services and Other Operating Expenditures 5000-5999 175,652.00 176,652.00 9,021.28 184,257.26 (7,605.26) -4.3%

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



9) TOTAL, EXPENDITURES 4,622,321.00 4,622,321.00 819,938.08 4,644,926.26

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 (384,722.57) 0.00


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


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

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





Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 0.00 (384,722.57) 0.00


a) As of July 1 - Unaudited 9791 0.00 11,176.36 11,176.36 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 0.00 11,176.36 11,176.36


e) Adjusted Beginning Balance (F1c + F1d) 0.00 11,176.36 11,176.36

2) Ending Balance, June 30 (E + F1e) 0.00 11,176.36 11,176.36


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed


Other Commitments 9760 0.00 0.00 11,176.36 d) Assigned




Unassigned/Unappropriated Amount 9790 0.00 11,176.36 0.00




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE



Title I, Part A, Basic 3010 8290 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 3,154,287.00 3,154,287.00 125,346.26 3,176,892.26 22,605.26 0.7%

TOTAL, FEDERAL REVENUE 3,154,287.00 3,154,287.00 125,346.26 3,176,892.26 22,605.26 0.7%

OTHER STATE REVENUE


Child Development Apportionments 8530 0.00 0.00 0.00 0.00 0.00 0.0%


State Preschool 6105 8590 1,468,034.00 1,468,034.00 306,496.00 1,468,034.00 0.00 0.0%

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

TOTAL, OTHER STATE REVENUE 1,468,034.00 1,468,034.00 306,496.00 1,468,034.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales



Interest 8660 0.00 0.00 1,192.25 0.00 0.00 0.0%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 2,181.00 0.00 0.00 0.0%



Other Local Revenue

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



TOTAL, REVENUES 4,622,321.00 4,622,321.00 435,215.51 4,644,926.26




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Teachers' Salaries 1100 1,092,528.00 1,087,948.00 213,171.67 1,087,948.00 0.00 0.0%

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

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


TOTAL, CERTIFICATED SALARIES 1,092,528.00 1,087,948.00 213,171.67 1,087,948.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,153,752.00 1,153,752.00 223,703.73 1,153,752.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%



Other Classified Salaries 2900 345,932.00 322,187.00 56,065.80 322,187.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 1,611,767.00 1,588,023.00 291,918.13 1,588,023.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 148,726.00 137,396.00 21,498.51 137,396.00 0.00 0.0%

PERS 3201-3202 323,451.00 335,281.00 67,824.31 335,281.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 144,960.00 148,057.00 29,757.96 148,057.00 0.00 0.0%



Workers' Compensation 3601-3602 99,680.00 99,680.00 18,600.18 99,680.00 0.00 0.0%

OPEB, Allocated 3701-3702 19,363.00 19,363.00 3,616.47 19,363.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 1,528,709.00 1,556,033.00 305,652.69 1,556,033.00 0.00 0.0%

BOOKS AND SUPPLIES



Materials and Supplies 4300 154,336.00 154,336.00 174.31 169,336.00 (15,000.00) -9.7%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 156,711.00 156,711.00 174.31 171,711.00 (15,000.00) -9.6%




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)





Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 10,000.00 10,000.00 276.74 10,000.00 0.00 0.0%


Transfers of Direct Costs - Interfund 5750 47,512.00 47,512.00 528.00 47,512.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 60,500.00 61,500.00 6,698.68 69,105.26 (7,605.26) -12.4%

Communications 5900 5,063.00 5,063.00 283.63 5,063.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 175,652.00 176,652.00 9,021.28 184,257.26 (7,605.26) -4.3%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out


Debt Service







TOTAL, EXPENDITURES 4,622,321.00 4,622,321.00 819,938.08 4,644,926.26




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.00 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources






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

USES



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

CONTRIBUTIONS






First InterimChild Development Fund


Form 12I



Total, Restricted Balance 0.00


2019-20 First InterimCafeteria Special Revenue Fund


Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 13,666,750.00 13,666,750.00 829,498.21 13,551,975.00 (114,775.00) -0.8%

3) Other State Revenue 8300-8599 905,135.00 905,135.00 59,656.67 884,165.00 (20,970.00) -2.3%

4) Other Local Revenue 8600-8799 251,400.00 251,400.00 40,896.82 283,365.00 31,965.00 12.7%

5) TOTAL, REVENUES 14,823,285.00 14,823,285.00 930,051.70 14,719,505.00

B. EXPENDITURES

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


3) Employee Benefits 3000-3999 3,466,406.00 3,466,406.00 1,128,445.73 3,466,406.00 0.00 0.0%

4) Books and Supplies 4000-4999 5,668,860.00 5,668,860.00 447,343.68 5,668,860.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 325,853.00 325,853.00 102,892.29 308,853.00 17,000.00 5.2%

6) Capital Outlay 6000-6999 125,000.00 125,000.00 18,393.01 125,000.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (20,540.00) (20,540.00) (1,890,840.35) (124,320.00)


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


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

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





Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (20,540.00) (20,540.00) (1,890,840.35) (124,320.00)









Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 1,574,679.00 1,455,216.00 1,351,436.00

c) Committed


Other Commitments 9760 0.00 0.00 0.00 d) Assigned








Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 13,666,750.00 13,666,750.00 830,014.89 13,551,975.00 (114,775.00) -0.8%


All Other Federal Revenue 8290 0.00 0.00 (516.68) 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 13,666,750.00 13,666,750.00 829,498.21 13,551,975.00 (114,775.00) -0.8%

OTHER STATE REVENUE

Child Nutrition Programs 8520 905,135.00 905,135.00 59,656.67 884,165.00 (20,970.00) -2.3%

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

TOTAL, OTHER STATE REVENUE 905,135.00 905,135.00 59,656.67 884,165.00 (20,970.00) -2.3%

OTHER LOCAL REVENUE

Sales


Food Service Sales 8634 209,400.00 209,400.00 38,661.90 241,365.00 31,965.00 15.3%


Interest 8660 20,000.00 20,000.00 1,584.92 20,000.00 0.00 0.0%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 22,000.00 22,000.00 650.00 22,000.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 251,400.00 251,400.00 40,896.82 283,365.00 31,965.00 12.7%

TOTAL, REVENUES 14,823,285.00 14,823,285.00 930,051.70 14,719,505.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)




TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 4,169,711.00 4,169,711.00 966,884.74 4,186,711.00 (17,000.00) -0.4%

Classified Supervisors' and Administrators' Salaries 2300 323,039.00 323,039.00 107,516.00 323,039.00 0.00 0.0%


Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 908,423.00 908,423.00 202,837.50 908,423.00 0.00 0.0%


Health and Welfare Benefits 3401-3402 1,910,536.00 1,910,536.00 769,926.53 1,910,536.00 0.00 0.0%


Workers' Compensation 3601-3602 172,028.00 172,028.00 41,403.97 172,028.00 0.00 0.0%

OPEB, Allocated 3701-3702 33,420.00 33,420.00 8,046.56 33,420.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 3,466,406.00 3,466,406.00 1,128,445.73 3,466,406.00 0.00 0.0%

BOOKS AND SUPPLIES




Food 4700 5,205,391.00 5,205,391.00 404,579.30 5,205,391.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 5,668,860.00 5,668,860.00 447,343.68 5,668,860.00 0.00 0.0%




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)





Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 4,020.00 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 124,500.00 124,500.00 39,462.66 124,500.00 0.00 0.0%


Transfers of Direct Costs - Interfund 5750 (92,962.00) (92,962.00) 3,723.67 (109,962.00) 17,000.00 -18.3%

Professional/Consulting Services and Operating Expenditures 5800 235,515.00 235,515.00 44,994.00 235,515.00 0.00 0.0%

Communications 5900 1,800.00 1,800.00 866.85 1,800.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 325,853.00 325,853.00 102,892.29 308,853.00 17,000.00 5.2%

CAPITAL OUTLAY


Equipment 6400 125,000.00 125,000.00 0.00 125,000.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 18,393.01 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 125,000.00 125,000.00 18,393.01 125,000.00 0.00 0.0%


Debt Service







TOTAL, EXPENDITURES 14,843,825.00 14,843,825.00 2,820,892.05 14,843,825.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


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






OTHER SOURCES/USES

SOURCES

Other Sources





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

USES



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

CONTRIBUTIONS






First InterimCafeteria Special Revenue FundExhibit: Restricted Balance Detail

33 73676 0000000Form 13I



5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, Pr87.55

5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Centers and Family Day Ca1,351,348.45



2019-20 First InterimDeferred Maintenance Fund


Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

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

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

4) Other Local Revenue 8600-8799 0.00 0.00 84.69 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 84.69 0.00

B. EXPENDITURES


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

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

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

5) Services and Other Operating Expenditures 5000-5999 400,000.00 653,608.25 0.00 653,608.25 0.00 0.0%

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

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

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

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

9) TOTAL, EXPENDITURES 400,000.00 653,608.25 0.00 653,608.25

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (400,000.00) (653,608.25) 84.69 (653,608.25)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%

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


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

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

4) TOTAL, OTHER FINANCING SOURCES/USES 400,000.00 400,000.00 0.00 400,000.00




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 (253,608.25) 84.69 (253,608.25)


a) As of July 1 - Unaudited 9791 0.00 253,608.25 253,608.25 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 0.00 253,608.25 253,608.25


e) Adjusted Beginning Balance (F1c + F1d) 0.00 253,608.25 253,608.25

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


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed


Other Commitments 9760 0.00 0.00 0.00 d) Assigned








Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

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



OTHER STATE REVENUE


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

OTHER LOCAL REVENUE



Sales


Interest 8660 0.00 0.00 84.69 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 84.69 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 84.69 0.00




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

CLASSIFIED SALARIES



TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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


TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%


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



Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0%

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


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

Professional/Consulting Services and Operating Expenditures 5800 400,000.00 653,608.25 0.00 653,608.25 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 400,000.00 653,608.25 0.00 653,608.25 0.00 0.0%

CAPITAL OUTLAY



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service




TOTAL, EXPENDITURES 400,000.00 653,608.25 0.00 653,608.25




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%




OTHER SOURCES/USES

SOURCES

Other Sources





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

USES



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

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 400,000.00 400,000.00 0.00 400,000.00


First InterimDeferred Maintenance Fund


Form 14I





2019-20 First InterimBuilding Fund


Form 21I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-d (Rev 02/07/2019) Page 1 Printed: 11/26/2019 5:00 PM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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


4) Other Local Revenue 8600-8799 1,200,000.00 1,200,000.00 89,320.73 1,200,000.00 0.00 0.0%

5) TOTAL, REVENUES 1,200,000.00 1,200,000.00 89,320.73 1,200,000.00

B. EXPENDITURES



3) Employee Benefits 3000-3999 22,862.00 22,862.00 7,382.61 22,862.00 0.00 0.0%

4) Books and Supplies 4000-4999 29,900.00 59,815.00 29,511.65 59,815.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 6,126,274.00 6,746,298.94 718,697.58 6,746,298.94 0.00 0.0%

6) Capital Outlay 6000-6999 26,612,562.00 27,460,506.39 1,400,290.32 27,460,506.39 0.00 0.0%


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



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (31,631,690.00) (33,129,574.33) (2,079,925.43) (33,129,574.33)


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


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

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





Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) (31,631,690.00) (33,129,574.33) (2,079,925.43) (33,129,574.33)









Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 45,044,315.00 44,902,824.93 44,902,824.93

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated






Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

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


OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other





OTHER LOCAL REVENUE



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%



Penalties and Interest from Delinquent

Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales



Interest 8660 1,200,000.00 1,200,000.00 89,320.73 1,200,000.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 1,200,000.00 1,200,000.00 89,320.73 1,200,000.00 0.00 0.0%

TOTAL, REVENUES 1,200,000.00 1,200,000.00 89,320.73 1,200,000.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 8,312.00 8,309.62 2,635.52 8,309.62 0.00 0.0%




Workers' Compensation 3601-3602 1,478.00 1,478.00 492.60 1,478.00 0.00 0.0%

OPEB, Allocated 3701-3702 287.00 288.00 95.68 288.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 22,862.00 22,862.00 7,382.61 22,862.00 0.00 0.0%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 19,200.00 41,615.00 22,164.66 41,615.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 29,900.00 59,815.00 29,511.65 59,815.00 0.00 0.0%




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 7,950.00 7,950.00 7,950.00 0.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 6,126,274.00 6,738,348.94 710,747.58 6,738,348.94 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 6,126,274.00 6,746,298.94 718,697.58 6,746,298.94 0.00 0.0%




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 988,359.00 1,009,859.00 21,500.00 1,009,859.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 25,293,402.00 26,065,821.39 1,287,731.84 26,065,821.39 0.00 0.0%

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

Equipment 6400 330,801.00 384,826.00 91,058.48 384,826.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 26,612,562.00 27,460,506.39 1,400,290.32 27,460,506.39 0.00 0.0%


Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0%








Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0%


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0%







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

USES



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

CONTRIBUTIONS






First InterimBuilding Fund


Form 21I



9010 Other Restricted Local 44,902,824.93



2019-20 First InterimCapital Facilities Fund


Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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



5) TOTAL, REVENUES 1,690,000.00 1,690,000.00 607,543.70 1,690,000.00

B. EXPENDITURES





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

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


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


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,690,000.00 1,690,000.00 607,543.70 1,690,000.00


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


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

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





Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 1,690,000.00 1,690,000.00 607,543.70 1,690,000.00









Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 9,003,579.00 10,251,551.91 10,251,551.91

c) Committed



d) Assigned







Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other





OTHER LOCAL REVENUE



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales


Interest 8660 130,000.00 130,000.00 9,979.97 130,000.00 0.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 1,560,000.00 1,560,000.00 597,563.73 1,560,000.00 0.00 0.0%

Other Local Revenue




TOTAL, REVENUES 1,690,000.00 1,690,000.00 607,543.70 1,690,000.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)




CLASSIFIED SALARIES



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



EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





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




BOOKS AND SUPPLIES









Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





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

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources







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

USES



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

CONTRIBUTIONS






First InterimCapital Facilities Fund


Form 25I






2019-20 First InterimCounty School Facilities Fund


Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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


4) Other Local Revenue 8600-8799 4,050.00 4,050.00 236.40 4,050.00 0.00 0.0%

5) TOTAL, REVENUES 4,050.00 4,050.00 236.40 4,050.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 884.00 886.92 306.00 886.92 0.00 0.0%


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


9) TOTAL, EXPENDITURES 884.00 886.92 306.00 886.92

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,166.00 3,163.08 (69.60) 3,163.08


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


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

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





Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 3,166.00 3,163.08 (69.60) 3,163.08


a) As of July 1 - Unaudited 9791 218,660.00 206,286.12 206,286.12 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 218,660.00 206,286.12 206,286.12


e) Adjusted Beginning Balance (F1c + F1d) 218,660.00 206,286.12 206,286.12

2) Ending Balance, June 30 (E + F1e) 221,826.00 209,449.20 209,449.20


Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 221,826.00 209,449.20 209,449.20

c) Committed



d) Assigned







Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0%




OTHER LOCAL REVENUE

Sales



Interest 8660 4,050.00 4,050.00 236.40 4,050.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 4,050.00 4,050.00 236.40 4,050.00 0.00 0.0%

TOTAL, REVENUES 4,050.00 4,050.00 236.40 4,050.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





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




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





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

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 884.00 886.92 306.00 886.92




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund

From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0%








OTHER SOURCES/USES

SOURCES

Proceeds


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources







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

USES


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

CONTRIBUTIONS






First InterimCounty School Facilities Fund


Form 35I



7710 State School Facilities Projects 209,449.20

Total, Restricted Balance 209,449.20


2019-20 First InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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



5) TOTAL, REVENUES 4,410,000.00 4,410,000.00 8,971.19 4,410,000.00

B. EXPENDITURES



3) Employee Benefits 3000-3999 22,862.00 22,862.00 6,598.07 22,862.00 0.00 0.0%


5) Services and Other Operating Expenditures 5000-5999 0.00 72,500.00 2,420.00 72,500.00 0.00 0.0%

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


Costs) 7400-7499 3,121,185.00 3,121,185.00 2,020,863.66 3,121,185.00 0.00 0.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,225,861.00 1,153,361.00 (2,034,274.54) 1,153,361.00


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


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

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





Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 1,225,861.00 1,153,361.00 (2,034,274.54) 1,153,361.00









Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 0.00 0.00 0.00

c) Committed



d) Assigned

Other Assignments 9780 9,831,267.00 9,908,582.38 9,908,582.38 e) Unassigned/Unappropriated






Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE





OTHER LOCAL REVENUE

Other Local Revenue


Not Subject to LCFF Deduction 8625 4,300,000.00 4,300,000.00 0.00 4,300,000.00 0.00 0.0%

Sales



Interest 8660 110,000.00 110,000.00 8,971.19 110,000.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 4,410,000.00 4,410,000.00 8,971.19 4,410,000.00




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 8,312.00 8,312.00 2,635.52 8,312.00 0.00 0.0%




Workers' Compensation 3601-3602 1,478.00 1,478.00 492.60 1,478.00 0.00 0.0%

OPEB, Allocated 3701-3702 287.00 287.00 95.68 287.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 22,862.00 22,862.00 6,598.07 22,862.00 0.00 0.0%

BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 0.00 72,500.00 2,420.00 72,500.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 72,500.00 2,420.00 72,500.00 0.00 0.0%




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 1,621,185.00 1,621,185.00 820,863.66 1,621,185.00 0.00 0.0%

Other Debt Service - Principal 7439 1,500,000.00 1,500,000.00 1,200,000.00 1,500,000.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 3,121,185.00 3,121,185.00 2,020,863.66 3,121,185.00 0.00 0.0%





Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0%





OTHER SOURCES/USES

SOURCES

Proceeds


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources







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

USES



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

CONTRIBUTIONS






First InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



9010 Other Restricted Local 0.00



2019-20 First InterimBond Interest and Redemption Fund


Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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



5) TOTAL, REVENUES 0.00 0.00 706,489.81 0.00

B. EXPENDITURES






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


Costs) 7400-7499 0.00 0.00 11,418,162.33 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 11,418,162.33 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 (10,711,672.52) 0.00


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


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

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





Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 (10,711,672.52) 0.00


a) As of July 1 - Unaudited 9791 0.00 19,770,321.74 19,770,321.74 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 0.00 19,770,321.74 19,770,321.74


e) Adjusted Beginning Balance (F1c + F1d) 0.00 19,770,321.74 19,770,321.74

2) Ending Balance, June 30 (E + F1e) 0.00 19,770,321.74 19,770,321.74


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 0.00 19,770,321.74 19,770,321.74

c) Committed



d) Assigned







Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies

Secured Roll 8611 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 130.26 0.00 0.00 0.0%

Prior Years' Taxes 8613 0.00 0.00 492,344.82 0.00 0.00 0.0%

Supplemental Taxes 8614 0.00 0.00 98,201.19 0.00 0.00 0.0%


Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 0.00 115,813.54 0.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 0.00 0.00 706,489.81 0.00


Debt Service

Bond Redemptions 7433 0.00 0.00 7,070,000.00 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 4,348,162.33 0.00 0.00 0.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 11,418,162.33 0.00 0.00 0.0%

TOTAL, EXPENDITURES 0.00 0.00 11,418,162.33 0.00




Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



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

USES



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

CONTRIBUTIONS






First InterimBond Interest and Redemption Fund


Form 51I






2019-20 First InterimSelf-Insurance Fund

Revenues, Expenses and Changes in Net Position33 73676 0000000

Form 67I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-e (Rev 03/20/2017) Page 1 Printed: 11/26/2019 5:03 PM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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


4) Other Local Revenue 8600-8799 6,941,942.00 6,941,942.00 1,911,656.59 6,941,942.00 0.00 0.0%

5) TOTAL, REVENUES 6,941,942.00 6,941,942.00 1,911,656.59 6,941,942.00

B. EXPENSES



3) Employee Benefits 3000-3999 1,883,845.00 2,504,587.85 885,729.85 2,504,587.85 0.00 0.0%


5) Services and Other Operating Expenses 5000-5999 5,058,097.00 4,908,051.92 1,002,559.35 4,908,051.92 0.00 0.0%

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


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


9) TOTAL, EXPENSES 6,941,942.00 7,412,639.77 1,888,289.20 7,412,639.77

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 (470,697.77) 23,367.39 (470,697.77)


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


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

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





Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 0.00 (470,697.77) 23,367.39 (470,697.77)

F. NET POSITION 1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 1,613,889.00 2,084,586.77 2,084,586.77

2) Ending Net Position, June 30 (E + F1e) 1,613,889.00 1,613,889.00 1,613,889.00

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 1,613,889.00 1,613,889.00 1,613,889.00




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Sales


Interest 8660 0.00 0.00 1,834.04 0.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 6,941,942.00 6,941,942.00 1,909,822.55 6,941,942.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 6,941,942.00 6,941,942.00 1,911,656.59 6,941,942.00 0.00 0.0%

TOTAL, REVENUES 6,941,942.00 6,941,942.00 1,911,656.59 6,941,942.00




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


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



CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 1,744,651.00 1,744,651.00 812,114.93 1,744,651.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 1,883,845.00 2,504,587.85 885,729.85 2,504,587.85 0.00 0.0%

BOOKS AND SUPPLIES





SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%




Professional/Consulting Services and Operating Expenditures 5800 5,058,097.00 4,908,051.92 1,002,559.35 4,908,051.92 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 5,058,097.00 4,908,051.92 1,002,559.35 4,908,051.92 0.00 0.0%




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EXPENSES 6,941,942.00 7,412,639.77 1,888,289.20 7,412,639.77

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


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

USES


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

CONTRIBUTIONS






First InterimSelf-Insurance Fund

Exhibit: Restricted Net Position Detail33 73676 0000000

Form 67I



Total, Restricted Net Position 0.00

2019-2020 First Interim - Coachella Valley High School€¦ · Coachella Valley Unified School...

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Transcript of 2019-2020 First Interim - Coachella Valley High School€¦ · Coachella Valley Unified School...