COLTON JOINT UNIFIED SCHOOL DISTRICT · Colton Joint Unified School District 2016-17 Unaudited...

COLTON JOINT UNIFIEDSCHOOL DISTRICT

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1212 Valencia Drive Colton, CA 92324-1798

UNAUDITED ACTUALSPresented to the Governing Board September 7, 2017

2016-2017

Colton Joint Unified School District 2016-17 Unaudited Actuals

September 7, 2017

The 2016-17 Unaudited Actuals report reflects the District's financial activity that occurred during the fiscal year, as well as the District’s preliminary financial position as of June 30, 2017. In addition, the Unaudited Actuals contain supplemental information concerning the District’s activity in detail. Education Code requires districts to close their books and adopt the report of financial activities and position by September 15th of each year for the preceding fiscal year. This information is submitted to the County Office of Education and the California Department of Education for review. 2016-17 Financial Components Illustrated below are the primary funding factors in effect throughout the District’s 2016-17 reporting periods:

Fiscal Year Planning Factor Budget 1st Interim 2nd Interim Unaudited

COLA (DOF) 0.00% 0.00% 0.00% 0.00% LCFF Gap Funding Percentage 54.84% 54.18% 55.28% 56.08% LCFF Funded Average Daily Attendance 21,958.44 21,958.44 21,958.44 22,001.90 Average Amount per ADA $9,851 $9,851 $9,863 $9,867 Lottery – Unrestricted per ADA $140 $144 $144 $143 Lottery – Prop. 20 per ADA $41 $45 $45 $45 Mandated Cost per ADA / One Time Allocations $237 $214 $214 $214 Mandate Block Grant for Districts: K-8 per ADA $28 $28 $28 $28 Mandate Block Grant for Districts: 9-12 per ADA $56 $56 $56 $56 Mandate Block Grant for Charters: K-8 per ADA $14 $14 $14 $14 Mandate Block Grant for Charters: 9-12 per ADA $42 $42 $42 $42

Average Daily Attendance (ADA) Actual ADA was 21,732.63 (excluding county office ADA), which was a decrease of 269.27

ADA from 2015-16. Districts are funded based on the greater of adjusted prior year P-2 ADA or current year P-2 ADA. Therefore, the funded ADA was 22,001.90 as illustrated above.

Property taxes received during the fiscal year were $22.6 million, which was an increase of approximately $4.7 million from the prior year. Property tax revenue is not additional revenue, rather an offset to LCFF revenue.

Except as illustrated under Contributions to Restricted Programs, all federal and state

restricted categorical programs are self-funded.

2 | P a g e General Fund Revenue Components The District receives funding for its general operations from various sources. The categories of major funding sources are illustrated below:

Description Unrestricted CombinedGeneral Purpose Revenue (LCFF) $215,832,491 $215,832,491Federal Revenues $247,051 $12,308,101Other State Revenues $8,844,029 $23,808,116Other Local Revenues $1,186,898 $11,449,245

TOTAL $226,110,469 $263,397,953

Education Protection Account As approved by the voters on November 6, 2012, the Schools and Local Public Safety Protection Act of 2012 (Proposition 30) temporarily increased the State’s sales tax rate and the personal income tax rates for taxpayers in high tax brackets. While there continues to be increased personal income tax rates through December 2018, the sales tax rate expired December 31, 2016. Please note, however, that Proposition 55 extended the personal income tax increase for another 12 years through 2030. Revenues generated from Proposition 30 are deposited into an account called the Education Protection Account (EPA). The District will receive funds from the EPA based on its proportionate share of statewide general purpose funds; a corresponding reduction is made to State Aid. The creation of the Education Protection Account (EPA) by Proposition 30 provides that a portion of K-14 general purpose funds must be utilized for instructional purposes. K-14 local agencies have the sole authority to determine how the funds received from the EPA are spent, with the following provisions:

• The spending plan must be approved by the governing board during a public meeting

General Purpose

95%

Other State Revenues

4%

Other Local Revenues

1%

Unrestricted

General Purpose

82%

Federal Revenues

5%

Other State

Revenues9%

Other Local

Revenues4%

Combined

P a g e | 3

• EPA funds cannot be used for the salaries or benefits of administrators or any other administrative costs (as determined through the account code structure)

• Each year, the local agency must publish on its website an accounting of how much money was received from the EPA and how the funds were expended

Further, the annual financial audit includes verification that the EPA funds were used as specified by Proposition 30. If EPA funds are not expended in accordance with the requirements of Proposition 30, civil or criminal penalties could be incurred. As illustrated below, the District received EPA funds in the amount of $29,091,864 which was spent in the following manner:

Description Amount

BEGINNING BALANCE $3,175,285

EPA REVENUES $29,091,864

EPA EXPENDITURES:Certificated Instructional Salaries $24,647,655Certificated Instructional Benefits $7,619,494

TOTAL $32,267,149

ENDING BALANCE $0

Education Protection Account (EPA) Budget2016-17 Fiscal Year

General Fund Expenditure Components The General Fund is used for the majority of the functions within the District. As illustrated below, salaries and benefits comprise approximately 85% of the District’s Unrestricted budget, and approximately 84% of the total General Fund budget.

Description Unrestricted CombinedCertificated Salaries $99,386,475 $114,655,030Classified Salaries $27,404,422 $35,528,423Benefits (Payroll Taxes and Health & Welfare Contributions) $46,192,031 $63,488,878Books and Supplies $11,873,534 $16,069,128Other Operating Expenditures $15,339,814 $21,908,343Capital Outlay $526,554 $950,143Other Outgo (Exluding Indirect Cost Recaptures) $3,375,323 $3,375,323

TOTAL $204,098,153 $255,975,268

4 | P a g e Following is a graphical description of General Fund expenditures by percentage:

Certificated Salaries49%

Classified Salaries13%

Benefits23%

Books and Supplies6%

Other Operating Expenditures

8%

Capital Outlay0.5%

Other Outgo 0.5%

Unrestricted

Certificated Salaries45%

Classified Salaries14%

Benefits25%

Books and Supplies6%

Other Operating Expenditures

9%

Capital Outlay0%

Other Outgo1%

Combined

P a g e | 5

General Fund Contributions & Transfers to Restricted Programs The following transfers of unrestricted resources to restricted programs are necessary to cover restricted program expenditures in excess of revenue:

Description 2016-2017

Special Education - Various Programs $12,975,264Restricted Maintenance Account $7,221,325Early Retiree Benefits, Fund 67 $1,300,000Deferred Maintenance, Fund 14 $1,283,760Cafeteria Program $304,679Solar Project $219,952Other Educational Programs $37,000

TOTAL CONTRIBUTIONS & TRANSFERS $23,341,980

General Fund Summary The District’s 2016-17 General Fund ended the fiscal year with a total operating surplus of $1,697,412 however, the unrestricted portion of the General Fund experienced a deficit of $569,270. This deficit is due to increases in ongoing costs, primarily related to STRS and PERS, which continue to outpace increases in ongoing revenue, creating a structural deficit within the General Fund. As a result of operations for 2016-17, the General Fund unrestricted ending fund balance is $31,515,612, and restricted ending balance is $11,245,114, for a total fund balance of $42,760,727. The components of the District’s fund balance are as follows: revolving cash & other non-spendable items - $425,926; assignments - $17,632,763; restricted programs - $11,245,114; economic uncertainty (3%) - $7,851,000; and unassigned / unappropriated $5,605,923. Fund Summaries As illustrated below, all funds maintain a positive ending fund balance at June 30, 2017.

6 | P a g e

FUNDBalance

June 30, 2017Net Activity

BalanceJune 30, 2018

GENERAL (UNRESTRICTED & RESTRICTED) $42,760,727 ($11,258,427) $31,502,300ADULT EDUCATION FUND $572,215 ($39,580) $532,635CHILD DEVELOPMENT FUND $222,003 $25,915 $247,918CAFETERIA FUND $1,426,761 ($471,305) $955,456DEFERRED MAINTENANCE FUND $1,409,907 $0 $1,409,907BUILDING FUND $29,140,230 ($29,801,908) ($661,678)CAPITAL FACILITIES FUND $15,966,882 ($11,203,439) $4,763,443SCHOOL FACILITIES FUND $980 $16 $996SPECIAL RESERVE FUND FOR CAPITAL OUTLAY $2,158,665 ($1,591,000) $567,665BLENDED COMPONENT UNITS CAPITAL PROJECT FUND $866,872 ($370,900) $495,972BOND INTEREST & REDEMPTION FUND $21,698,224 $1,333,623 $23,031,847BLENDED COMPONENT UNITS DEBT SERVICE FUND $4,374,259 $156,075 $4,530,334

SELF INSURANCE FUND $7,973,288 $1,874,301 $9,847,589

TOTAL $128,571,013 ($51,346,629) $77,224,384

Conclusion Included in this packet is a summary of the District’s financial activity, which is followed by the required State reports in their entirety. This financial report is designed to provide a general overview of the District’s finances, as well as illustrate in detail the money it received and expended during fiscal year 2016-17. During the Fall of 2017, the District’s external auditors will audit the records contained in this packet, and will render an opinion on the presentation of the financial statements no later than December 15, 2017.

Colton Joint UnifiedSan Bernardino County

Unaudited ActualsFINANCIAL REPORTS

2016-17 Unaudited ActualsSummary of Unaudited Actual Data Submission

36 67686 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ca (Rev 05/30/2017) Page 1 Printed: 8/29/2017 9:39 AM

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

Form Description Value

CEA Percent of Current Cost of Education Expended for Classroom Compensation 58.88%

Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school

districts or future apportionments may be affected. (EC 41372)

CEA Deficiency Amount $0.00

Applicable to districts not exempt from the requirement and not meeting the minimum classroom

compensation percentage - see Form CEA for further details.

GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 $0.00

If this amount is not zero, it represents an increase to your Appropriations Limit. The Department of

Finance must be notified of increases within 45 days of budget adoption.

Adjusted Appropriations Limit $114,477,231.18

Appropriations Subject to Limit $114,477,231.18

These amounts represent the board approved Appropriations Limit and Appropriations Subject to

Limit pursuant to Government Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 6.90%

Fixed-with-carry-forward indirect cost rate for use in 2018-19, subject to CDE approval.

NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE Met

If MOE Not Met, the 2018-19 apportionment may be reduced by the lesser of the following two percentages:

MOE Deficiency Percentage - Based on Total Expenditures

MOE Deficiency Percentage - Based on Expenditures Per ADA


Unaudited ActualsFINANCIAL REPORTS

2016-17 Unaudited ActualsSchool District Certification

36 67686 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ca (Rev 05/30/2017) Page 1 Printed: 8/29/2017 9:39 AM

UNAUDITED ACTUAL FINANCIAL REPORT:

To the County Superintendent of Schools:

2016-17 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41010 and is hereby approved and filed by the governing board ofthe school district pursuant to Education Code Section 42100.

Signed: Date of Meeting: Sep 07, 2017Clerk/Secretary of the Governing Board

(Original signature required)

To the Superintendent of Public Instruction:

2016-17 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracyby the County Superintendent of Schools pursuant to Education Code Section 42100.

Signed: Date:County Superintendent/Designee

(Original signature required)

For additional information on the unaudited actual reports, please contact:

For County Office of Education: For School District:

Susan Killian Dr. Frank MirandaName Name

Business Service Advisor Asst. Sup, Business DivisionTitle Title

909-386-9678 909-580-5000Telephone Telephone

[email protected] [email protected] Address E-mail Address

01 GENERAL FUND


Unaudited ActualsGeneral Fund

Unrestricted and RestrictedExpenditures by Object

36 67686 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-a (Rev 06/08/2017) Page 1 Printed: 9/1/2017 9:19 AM

2016-17 Unaudited Actuals 2017-18 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumn

C & F

A. REVENUES

1) LCFF Sources 8010-8099 215,832,490.74 0.00 215,832,490.74 219,751,828.00 0.00 219,751,828.00 1.8%

2) Federal Revenue 8100-8299 247,050.86 12,061,050.30 12,308,101.16 166,000.00 12,085,644.00 12,251,644.00 -0.5%

3) Other State Revenue 8300-8599 8,844,029.30 14,964,086.65 23,808,115.95 4,112,415.00 4,050,591.00 8,163,006.00 -65.7%

4) Other Local Revenue 8600-8799 1,186,897.64 10,262,347.09 11,449,244.73 382,600.00 9,850,072.00 10,232,672.00 -10.6%

5) TOTAL, REVENUES 226,110,468.54 37,287,484.04 263,397,952.58 224,412,843.00 25,986,307.00 250,399,150.00 -4.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 99,386,475.25 15,268,554.46 114,655,029.71 100,433,911.00 16,095,269.00 116,529,180.00 1.6%

2) Classified Salaries 2000-2999 27,404,421.53 8,124,001.71 35,528,423.24 28,404,095.73 8,826,966.00 37,231,061.73 4.8%

3) Employee Benefits 3000-3999 46,192,031.38 17,296,846.12 63,488,877.50 50,092,319.28 9,246,917.00 59,339,236.28 -6.5%

4) Books and Supplies 4000-4999 11,873,533.60 4,195,594.42 16,069,128.02 9,865,749.00 3,861,613.15 13,727,362.15 -14.6%

5) Services and Other Operating Expenditures 5000-5999 15,339,814.02 6,568,529.45 21,908,343.47 14,097,116.00 10,393,647.00 24,490,763.00 11.8%

6) Capital Outlay 6000-6999 526,553.69 423,589.69 950,143.38 2,742,229.00 537,194.00 3,279,423.00 245.2%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 3,375,323.14 0.00 3,375,323.14 3,424,963.00 0.00 3,424,963.00 1.5%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,476,635.12) 1,340,546.18 (136,088.94) (1,159,056.00) 1,024,839.00 (134,217.00) -1.4%

9) TOTAL, EXPENDITURES 202,621,517.49 53,217,662.03 255,839,179.52 207,901,327.01 49,986,445.15 257,887,772.16 0.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 23,488,951.05 (15,930,177.99) 7,558,773.06 16,511,515.99 (24,000,138.15) (7,488,622.16) -199.1%

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

b) Transfers Out 7600-7629 3,824,632.21 2,036,728.88 5,861,361.09 1,769,805.15 2,000,000.00 3,769,805.15 -35.7%

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

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

3) Contributions 8980-8999 (20,233,588.85) 20,233,588.85 0.00 (19,874,691.00) 19,874,691.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (24,058,221.06) 18,196,859.97 (5,861,361.09) (21,644,496.15) 17,874,691.00 (3,769,805.15) -35.7%




36 67686 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (569,270.01) 2,266,681.98 1,697,411.97 (5,132,980.16) (6,125,447.15) (11,258,427.31) -763.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 32,084,882.78 8,978,432.15 41,063,314.93 31,515,612.77 11,245,114.13 42,760,726.90 4.1%

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

c) As of July 1 - Audited (F1a + F1b) 32,084,882.78 8,978,432.15 41,063,314.93 31,515,612.77 11,245,114.13 42,760,726.90 4.1%

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

e) Adjusted Beginning Balance (F1c + F1d) 32,084,882.78 8,978,432.15 41,063,314.93 31,515,612.77 11,245,114.13 42,760,726.90 4.1%

2) Ending Balance, June 30 (E + F1e) 31,515,612.77 11,245,114.13 42,760,726.90 26,382,632.61 5,119,666.98 31,502,299.59 -26.3%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 50,000.00 0.00 50,000.00 50,000.00 0.00 50,000.00 0.0%

Stores 9712 276,854.41 0.00 276,854.41 150,000.00 0.00 150,000.00 -45.8%

Prepaid Expenditures 9713 99,071.64 0.00 99,071.64 0.00 0.00 0.00 -100.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 11,245,114.13 11,245,114.13 0.00 5,367,306.07 5,367,306.07 -52.3%

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

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 17,632,763.27 0.00 17,632,763.27 1,413,000.00 0.00 1,413,000.00 -92.0%

Professional Development Center 0000 9780 2,000,000.00 2,000,000.00

Donation RS 0790 0000 9780 66,639.14 66,639.14

Saturday School Goal 1113 0000 9780 107,696.82 107,696.82

LCAP Proportionality Est. RS 0395 0000 9780 1,000,000.00 1,000,000.00

Future Pension/OPEB Liab Est 0000 9780 3,200,000.00 3,200,000.00

2017-18 Deficit Spending 0000 9780 11,258,427.31 11,258,427.31

0000 9780

0000 9780

0000 9780

0000 9780

0000 9780

0000 9780

LCAP Proportionality Est. RS 0395 0000 9780 1,413,000.00 1,413,000.00

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 7,851,000.00 0.00 7,851,000.00 7,849,727.00 0.00 7,849,727.00 0.0%

Unassigned/Unappropriated Amount 9790 5,605,923.45 0.00 5,605,923.45 16,919,905.61 (247,639.09) 16,672,266.52 197.4%




36 67686 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

G. ASSETS

1) Cash a) in County Treasury 9110 53,160,817.86 8,882,187.25 62,043,005.11

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

b) in Banks 9120 2,500.00 0.00 2,500.00

c) in Revolving Fund 9130 50,000.00 0.00 50,000.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 128,395.01 0.00 128,395.01

3) Accounts Receivable 9200 909,525.87 6,443,623.20 7,353,149.07

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 1,057,656.25 4,988.38 1,062,644.63

6) Stores 9320 276,854.41 0.00 276,854.41

7) Prepaid Expenditures 9330 99,071.64 0.00 99,071.64

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 55,684,821.04 15,330,798.83 71,015,619.87

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 23,428,490.17 4,085,684.70 27,514,174.87

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 740,718.10 0.00 740,718.10

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 24,169,208.27 4,085,684.70 28,254,892.97

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 31,515,612.77 11,245,114.13 42,760,726.90




36 67686 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 165,589,554.00 0.00 165,589,554.00 182,873,896.00 0.00 182,873,896.00 10.4%

Education Protection Account State Aid - Current Year 8012 28,848,647.00 0.00 28,848,647.00 27,282,874.00 0.00 27,282,874.00 -5.4%

State Aid - Prior Years 8019 22,220.00 0.00 22,220.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 142,584.28 0.00 142,584.28 100,000.00 0.00 100,000.00 -29.9%

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

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

County & District Taxes Secured Roll Taxes 8041 12,601,829.19 0.00 12,601,829.19 11,978,818.00 0.00 11,978,818.00 -4.9%

Unsecured Roll Taxes 8042 605,077.16 0.00 605,077.16 500,000.00 0.00 500,000.00 -17.4%

Prior Years' Taxes 8043 86,694.87 0.00 86,694.87 150,000.00 0.00 150,000.00 73.0%

Supplemental Taxes 8044 447,726.68 0.00 447,726.68 450,000.00 0.00 450,000.00 0.5%

Education Revenue Augmentation Fund (ERAF) 8045 (2,799,687.56) 0.00 (2,799,687.56) (2,500,000.00) 0.00 (2,500,000.00) -10.7%

Community Redevelopment Funds (SB 617/699/1992) 8047 11,557,389.39 0.00 11,557,389.39 200,000.00 0.00 200,000.00 -98.3%

Penalties and Interest from Delinquent Taxes 8048 14,215.73 0.00 14,215.73 0.00 0.00 0.00 -100.0%

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

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

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

Subtotal, LCFF Sources 217,116,250.74 0.00 217,116,250.74 221,035,588.00 0.00 221,035,588.00 1.8% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 (1,283,760.00) (1,283,760.00) (1,283,760.00) (1,283,760.00) 0.0%

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

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

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

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

TOTAL, LCFF SOURCES 215,832,490.74 0.00 215,832,490.74 219,751,828.00 0.00 219,751,828.00 1.8%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 3,674,760.00 3,674,760.00 0.00 3,666,009.00 3,666,009.00 -0.2%

Special Education Discretionary Grants 8182 0.00 529,878.44 529,878.44 0.00 529,878.00 529,878.00 0.0%

Child Nutrition Programs 8220 0.00 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 0.00 0.0%

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 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 0.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 6,310,727.17 6,310,727.17 5,882,612.00 5,882,612.00 -6.8%

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

Title II, Part A, Educator Quality 4035 8290 556,020.92 556,020.92 728,678.00 728,678.00 31.1%

Title III, Part A, Immigrant Education Program 4201 8290 300.00 300.00 19,000.00 19,000.00 6233.3%




36 67686 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

Title III, Part A, English Learner Program 4203 8290 463,092.91 463,092.91 500,000.00 500,000.00 8.0%

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

Other NCLB / Every Student Succeeds Act

3012-3020, 3030-3199, 4036-4126,

5510 8290 0.00 0.00 0.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 92,986.20 92,986.20 189,833.00 189,833.00 104.2%

All Other Federal Revenue All Other 8290 247,050.86 433,284.66 680,335.52 166,000.00 569,634.00 735,634.00 8.1%

TOTAL, FEDERAL REVENUE 247,050.86 12,061,050.30 12,308,101.16 166,000.00 12,085,644.00 12,251,644.00 -0.5%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0%

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

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

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

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

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

Mandated Costs Reimbursements 8550 5,506,733.00 0.00 5,506,733.00 786,185.00 0.00 786,185.00 -85.7%

Lottery - Unrestricted and Instructional Materials 8560 3,249,410.46 1,046,274.41 4,295,684.87 3,245,230.00 1,014,135.00 4,259,365.00 -0.8%

Tax Relief Subventions Restricted Levies - Other

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

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

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

After School Education and Safety (ASES) 6010 8590 1,537,500.00 1,537,500.00 1,537,500.00 1,537,500.00 0.0%

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

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

California Clean Energy Jobs Act 6230 8590 1,415,410.00 1,415,410.00 0.00 0.00 -100.0%

Career Technical Education Incentive Grant Program 6387 8590 93,838.63 93,838.63 0.00 0.00 -100.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 87,885.84 10,871,063.61 10,958,949.45 81,000.00 1,498,956.00 1,579,956.00 -85.6%

TOTAL, OTHER STATE REVENUE 8,844,029.30 14,964,086.65 23,808,115.95 4,112,415.00 4,050,591.00 8,163,006.00 -65.7%




36 67686 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 50.44 2,036,730.09 2,036,780.53 0.00 2,000,000.00 2,000,000.00 -1.8%

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

Sales Sale of Equipment/Supplies 8631 7,184.78 0.00 7,184.78 5,000.00 0.00 5,000.00 -30.4%

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Leases and Rentals 8650 71,813.89 0.00 71,813.89 64,000.00 0.00 64,000.00 -10.9%

Interest 8660 387,935.35 0.00 387,935.35 200,000.00 0.00 200,000.00 -48.4%

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

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

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

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

Interagency Services 8677 0.00 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 0.00 0.0%

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

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

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

All Other Local Revenue 8699 719,913.18 0.00 719,913.18 113,600.00 0.00 113,600.00 -84.2%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 8,225,617.00 8,225,617.00 7,850,072.00 7,850,072.00 -4.6%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 1,186,897.64 10,262,347.09 11,449,244.73 382,600.00 9,850,072.00 10,232,672.00 -10.6%

TOTAL, REVENUES 226,110,468.54 37,287,484.04 263,397,952.58 224,412,843.00 25,986,307.00 250,399,150.00 -4.9%




36 67686 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 83,901,517.27 11,488,936.86 95,390,454.13 85,100,496.00 11,996,724.00 97,097,220.00 1.8%

Certificated Pupil Support Salaries 1200 5,093,036.43 2,552,493.04 7,645,529.47 5,191,960.00 2,648,482.00 7,840,442.00 2.5%

Certificated Supervisors' and Administrators' Salaries 1300 9,485,273.31 371,648.04 9,856,921.35 9,431,321.00 495,597.00 9,926,918.00 0.7%

Other Certificated Salaries 1900 906,648.24 855,476.52 1,762,124.76 710,134.00 954,466.00 1,664,600.00 -5.5%

TOTAL, CERTIFICATED SALARIES 99,386,475.25 15,268,554.46 114,655,029.71 100,433,911.00 16,095,269.00 116,529,180.00 1.6%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,502,402.83 4,270,633.61 5,773,036.44 1,648,706.00 4,735,612.00 6,384,318.00 10.6%

Classified Support Salaries 2200 14,706,710.04 2,273,230.52 16,979,940.56 15,139,045.00 2,401,993.00 17,541,038.00 3.3%

Classified Supervisors' and Administrators' Salaries 2300 2,364,766.30 605,103.72 2,969,870.02 2,467,893.73 596,115.00 3,064,008.73 3.2%

Clerical, Technical and Office Salaries 2400 8,233,714.70 886,095.20 9,119,809.90 8,610,963.00 1,024,261.00 9,635,224.00 5.7%

Other Classified Salaries 2900 596,827.66 88,938.66 685,766.32 537,488.00 68,985.00 606,473.00 -11.6%

TOTAL, CLASSIFIED SALARIES 27,404,421.53 8,124,001.71 35,528,423.24 28,404,095.73 8,826,966.00 37,231,061.73 4.8%

EMPLOYEE BENEFITS

STRS 3101-3102 12,317,698.55 10,424,029.65 22,741,728.20 14,477,775.25 2,224,548.00 16,702,323.25 -26.6%

PERS 3201-3202 3,565,323.54 1,149,004.31 4,714,327.85 4,271,077.00 1,398,851.00 5,669,928.00 20.3%

OASDI/Medicare/Alternative 3301-3302 3,460,288.36 851,959.68 4,312,248.04 3,564,898.01 937,623.00 4,502,521.01 4.4%

Health and Welfare Benefits 3401-3402 22,966,068.73 4,159,092.70 27,125,161.43 23,814,979.48 3,930,285.00 27,745,264.48 2.3%

Unemployment Insurance 3501-3502 63,765.23 11,563.46 75,328.69 65,312.86 13,005.00 78,317.86 4.0%

Workers' Compensation 3601-3602 3,804,486.97 701,196.32 4,505,683.29 3,886,276.68 742,605.00 4,628,881.68 2.7%

OPEB, Allocated 3701-3702 0.00 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 0.00 0.0%

Other Employee Benefits 3901-3902 14,400.00 0.00 14,400.00 12,000.00 0.00 12,000.00 -16.7%

TOTAL, EMPLOYEE BENEFITS 46,192,031.38 17,296,846.12 63,488,877.50 50,092,319.28 9,246,917.00 59,339,236.28 -6.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 4,970,967.64 1,298,366.17 6,269,333.81 500,000.00 810,782.06 1,310,782.06 -79.1%

Books and Other Reference Materials 4200 311,664.86 224,932.13 536,596.99 231,674.00 56,636.00 288,310.00 -46.3%

Materials and Supplies 4300 5,138,956.60 2,073,091.37 7,212,047.97 7,545,091.00 2,734,861.09 10,279,952.09 42.5%

Noncapitalized Equipment 4400 1,450,741.28 599,204.75 2,049,946.03 1,584,484.00 259,334.00 1,843,818.00 -10.1%

Food 4700 1,203.22 0.00 1,203.22 4,500.00 0.00 4,500.00 274.0%

TOTAL, BOOKS AND SUPPLIES 11,873,533.60 4,195,594.42 16,069,128.02 9,865,749.00 3,861,613.15 13,727,362.15 -14.6%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 2,452,106.51 2,452,106.51 0.00 2,470,147.00 2,470,147.00 0.7%

Travel and Conferences 5200 647,380.76 423,634.39 1,071,015.15 827,238.00 766,180.00 1,593,418.00 48.8%

Dues and Memberships 5300 56,218.14 0.00 56,218.14 40,985.00 0.00 40,985.00 -27.1%

Insurance 5400 - 5450 1,091,276.70 0.00 1,091,276.70 500.00 0.00 500.00 -100.0%

Operations and Housekeeping Services 5500 5,058,555.13 73,014.88 5,131,570.01 5,663,671.00 62,325.00 5,725,996.00 11.6%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,382,935.94 345,593.97 2,728,529.91 2,575,482.00 3,966,321.00 6,541,803.00 139.8%

Transfers of Direct Costs 5710 (307,394.35) 307,394.35 0.00 (363,520.00) 363,520.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (52,661.39) 1,900.50 (50,760.89) (81,325.00) 1,885.00 (79,440.00) 56.5%

Professional/Consulting Services and Operating Expenditures 5800 6,036,654.24 2,961,738.61 8,998,392.85 5,321,617.00 2,760,019.00 8,081,636.00 -10.2%

Communications 5900 426,848.85 3,146.24 429,995.09 112,468.00 3,250.00 115,718.00 -73.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 15,339,814.02 6,568,529.45 21,908,343.47 14,097,116.00 10,393,647.00 24,490,763.00 11.8%




36 67686 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 17,045.89 0.00 17,045.89 5,000.00 0.00 5,000.00 -70.7%

Buildings and Improvements of Buildings 6200 31,177.50 270,047.64 301,225.14 1,984,615.00 32,194.00 2,016,809.00 569.5%

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

Equipment 6400 478,330.30 153,542.05 631,872.35 752,614.00 505,000.00 1,257,614.00 99.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 526,553.69 423,589.69 950,143.38 2,742,229.00 537,194.00 3,279,423.00 245.2%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 8,665.00 0.00 8,665.00 10,000.00 0.00 10,000.00 15.4%

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

Payments to County Offices 7142 79,785.95 0.00 79,785.95 100,000.00 0.00 100,000.00 25.3%

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

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

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

All Other Transfers 7281-7283 2,672,149.89 0.00 2,672,149.89 2,700,000.00 0.00 2,700,000.00 1.0%

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

Debt Service Debt Service - Interest 7438 74,759.78 0.00 74,759.78 75,000.00 0.00 75,000.00 0.3%

Other Debt Service - Principal 7439 539,962.52 0.00 539,962.52 539,963.00 0.00 539,963.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 3,375,323.14 0.00 3,375,323.14 3,424,963.00 0.00 3,424,963.00 1.5%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (1,340,546.18) 1,340,546.18 0.00 (1,024,839.00) 1,024,839.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (136,088.94) 0.00 (136,088.94) (134,217.00) 0.00 (134,217.00) -1.4%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,476,635.12) 1,340,546.18 (136,088.94) (1,159,056.00) 1,024,839.00 (134,217.00) -1.4%

TOTAL, EXPENDITURES 202,621,517.49 53,217,662.03 255,839,179.52 207,901,327.01 49,986,445.15 257,887,772.16 0.8%




36 67686 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

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

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

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 0.00 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 0.00 0.0%

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

To: Cafeteria Fund 7616 304,679.41 0.00 304,679.41 426,286.15 0.00 426,286.15 39.9%

Other Authorized Interfund Transfers Out 7619 3,519,952.80 2,036,728.88 5,556,681.68 1,343,519.00 2,000,000.00 3,343,519.00 -39.8%

(b) TOTAL, INTERFUND TRANSFERS OUT 3,824,632.21 2,036,728.88 5,861,361.09 1,769,805.15 2,000,000.00 3,769,805.15 -35.7%

OTHER SOURCES/USES

SOURCES

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

Proceeds

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

Other Sources

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

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

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

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

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (20,233,588.85) 20,233,588.85 0.00 (19,874,691.00) 19,874,691.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (20,233,588.85) 20,233,588.85 0.00 (19,874,691.00) 19,874,691.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (24,058,221.06) 18,196,859.97 (5,861,361.09) (21,644,496.15) 17,874,691.00 (3,769,805.15) -35.7%



Exhibit: Restricted Balance Detail36 67686 0000000

Form 01


2016-17 2017-18Resource Description Unaudited Actuals Budget

5640 Medi-Cal Billing Option 381,535.69 381,535.69

6230 California Clean Energy Jobs Act 4,297,963.00 1,460,092.00

6264 Educator Effectiveness (15-16) 958,922.07 115,555.07

6300 Lottery: Instructional Materials 300,102.27 296,204.21

6512 Special Ed: Mental Health Services 1,086,940.66 673,534.66

7338 College Readiness Block Grant 796,553.00 400,184.00

8150 Ongoing & Major Maintenance Account (RMA: Education Code Secti 3,391,102.18 2,008,205.18

9010 Other Restricted Local 31,995.26 31,995.26

Total, Restricted Balance 11,245,114.13 5,367,306.07


2016-17 Unaudited ActualsAVERAGE DAILY ATTENDANCE 36 67686 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ada (Rev 03/10/2017) Page 1 of 1 Printed: 8/29/2017 9:42 AM

2016-17 Unaudited Actuals 2017-18 Budget2017-18 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

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) 21,732.63 21,493.63 22,001.90 21,659.66 21,506.00 21,732.63 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) 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 21,732.63 21,493.63 22,001.90 21,659.66 21,506.00 21,732.63 5. District Funded County Program ADA a. County Community Schools 0.90 0.18 0.90 b. Special Education-Special Day Class 46.01 45.50 46.01 57.65 57.65 57.65 c. Special Education-NPS/LCI d. Special Education Extended Year 0.41 2.44 2.44 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 7.87 8.03 7.87 f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 55.19 56.15 57.22 57.65 57.65 57.65 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 21,787.82 21,549.78 22,059.12 21,717.31 21,563.65 21,790.28 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

11 ADULT EDUCATION


Unaudited ActualsAdult Education Fund

Expenditures by Object36 67686 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-b (Rev 06/08/2017 Page 1 Printed: 8/29/2017 9:46 AM

Description Resource Codes Object Codes2016-17

Unaudited Actuals2017-18Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 1,074,174.00 528,580.00 -50.8%

4) Other Local Revenue 8600-8799 3,436.18 500.00 -85.4%

5) TOTAL, REVENUES 1,077,610.18 529,080.00 -50.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 171,480.31 234,000.00 36.5%

2) Classified Salaries 2000-2999 13,902.31 49,269.00 254.4%

3) Employee Benefits 3000-3999 52,012.87 97,606.00 87.7%

4) Books and Supplies 4000-4999 169,932.22 73,177.00 -56.9%

5) Services and Other Operating Expenditures 5000-5999 67,251.80 74,246.00 10.4%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 30,815.79 40,362.00 31.0%

9) TOTAL, EXPENDITURES 505,395.30 568,660.00 12.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 572,214.88 (39,580.00) -106.9%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 572,214.88 (39,580.00) -106.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 572,214.88 New

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 0.00 572,214.88 New

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 0.00 572,214.88 New

2) Ending Balance, June 30 (E + F1e) 572,214.88 532,634.88 -6.9% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 568,778.70 528,698.70 -7.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 3,436.18 3,936.18 14.6%

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

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%




Form 11




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 575,206.53

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 89,913.23

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 665,119.76


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 80,447.30

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 12,457.58

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 92,904.88


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 572,214.88




Form 11




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

Career and Technical Education 3500-3599 8290 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

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

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

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

Adult Education Block Grant Program 6391 8590 1,061,960.00 528,580.00 -50.2%

All Other State Revenue All Other 8590 12,214.00 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 1,074,174.00 528,580.00 -50.8%




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 3,436.18 500.00 -85.4%

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

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 3,436.18 500.00 -85.4%

TOTAL, REVENUES 1,077,610.18 529,080.00 -50.9%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 88,536.45 84,000.00 -5.1%

Certificated Pupil Support Salaries 1200 17,576.45 20,000.00 13.8%

Certificated Supervisors' and Administrators' Salaries 1300 65,367.41 130,000.00 98.9%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 171,480.31 234,000.00 36.5%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 13,902.31 49,269.00 254.4%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 13,902.31 49,269.00 254.4%

EMPLOYEE BENEFITS

STRS 3101-3102 32,369.91 21,047.00 -35.0%

PERS 3201-3202 1,930.87 2,563.00 32.7%

OASDI/Medicare/Alternative 3301-3302 3,550.03 3,343.00 -5.8%

Health and Welfare Benefits 3401-3402 8,507.87 65,910.00 674.7%

Unemployment Insurance 3501-3502 92.62 163.00 76.0%

Workers' Compensation 3601-3602 5,561.57 4,580.00 -17.6%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 52,012.87 97,606.00 87.7%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 35,849.37 16,100.00 -55.1%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 22,819.11 17,000.00 -25.5%

Noncapitalized Equipment 4400 111,263.74 40,077.00 -64.0%

TOTAL, BOOKS AND SUPPLIES 169,932.22 73,177.00 -56.9%




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 18,269.68 9,746.00 -46.7%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 218.00 500.00 129.4%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 2,168.84 10,000.00 361.1%

Professional/Consulting Services and Operating Expenditures 5800 46,595.28 54,000.00 15.9%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 67,251.80 74,246.00 10.4%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 30,815.79 40,362.00 31.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 30,815.79 40,362.00 31.0%

TOTAL, EXPENDITURES 505,395.30 568,660.00 12.5%




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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


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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds

Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

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

12 CHILD DEVELOPMENT FUND


Unaudited ActualsChild Development FundExpenditures by Object

36 67686 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,018,741.00 938,197.00 -7.9%

3) Other State Revenue 8300-8599 1,656,454.00 1,622,039.00 -2.1%

4) Other Local Revenue 8600-8799 4,014.81 2,322.00 -42.2%

5) TOTAL, REVENUES 2,679,209.81 2,562,558.00 -4.4%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 581,229.57 554,551.40 -4.6%


3) Employee Benefits 3000-3999 762,799.43 739,102.19 -3.1%

4) Books and Supplies 4000-4999 83,545.57 118,006.00 41.2%

5) Services and Other Operating Expenditures 5000-5999 215,819.08 108,175.00 -49.9%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 15,000.00 0.00 -100.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 105,273.15 93,854.00 -10.8%

9) TOTAL, EXPENDITURES 2,683,415.05 2,536,643.08 -5.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (4,205.24) 25,914.92 -716.3%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




36 67686 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (4,205.24) 25,914.92 -716.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 226,208.72 222,003.48 -1.9%


c) As of July 1 - Audited (F1a + F1b) 226,208.72 222,003.48 -1.9%


e) Adjusted Beginning Balance (F1c + F1d) 226,208.72 222,003.48 -1.9%

2) Ending Balance, June 30 (E + F1e) 222,003.48 247,918.40 11.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.93 0.00 -100.0%








36 67686 0000000Form 12




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY




36 67686 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 1,018,741.00 938,197.00 -7.9%

TOTAL, FEDERAL REVENUE 1,018,741.00 938,197.00 -7.9%

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%


State Preschool 6105 8590 1,613,487.00 1,622,039.00 0.5%

All Other State Revenue All Other 8590 42,967.00 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 1,656,454.00 1,622,039.00 -2.1%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 2,007.95 493.00 -75.4%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%


All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 2,006.86 1,829.00 -8.9%

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

TOTAL, OTHER LOCAL REVENUE 4,014.81 2,322.00 -42.2%

TOTAL, REVENUES 2,679,209.81 2,562,558.00 -4.4%



36 67686 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 581,229.57 554,551.40 -4.6%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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


TOTAL, CERTIFICATED SALARIES 581,229.57 554,551.40 -4.6%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 484,029.44 490,603.49 1.4%

Classified Support Salaries 2200 155,661.79 171,370.00 10.1%

Classified Supervisors' and Administrators' Salaries 2300 94,234.84 139,364.00 47.9%

Clerical, Technical and Office Salaries 2400 128,306.86 121,617.00 -5.2%

Other Classified Salaries 2900 57,515.32 0.00 -100.0%


EMPLOYEE BENEFITS

STRS 3101-3102 113,873.84 60,025.83 -47.3%

PERS 3201-3202 121,871.88 146,254.41 20.0%

OASDI/Medicare/Alternative 3301-3302 76,348.63 80,280.56 5.1%


Unemployment Insurance 3501-3502 739.61 733.32 -0.9%


OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 762,799.43 739,102.19 -3.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%


Materials and Supplies 4300 80,037.22 110,006.00 37.4%

Noncapitalized Equipment 4400 3,508.35 8,000.00 128.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 83,545.57 118,006.00 41.2%



36 67686 0000000Form 12




PercentDifference



Travel and Conferences 5200 3,602.73 3,800.00 5.5%


Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 67,202.82 57,600.00 -14.3%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,424.84 4,780.00 39.6%


Transfers of Direct Costs - Interfund 5750 132,066.63 31,675.00 -76.0%


Communications 5900 4,755.06 4,320.00 -9.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 215,819.08 108,175.00 -49.9%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

Debt Service


Other Debt Service - Principal 7439 15,000.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 15,000.00 0.00 -100.0%


Transfers of Indirect Costs - Interfund 7350 105,273.15 93,854.00 -10.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 105,273.15 93,854.00 -10.8%

TOTAL, EXPENDITURES 2,683,415.05 2,536,643.08 -5.5%



36 67686 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





13 NUTRITION SERVICES FUND


Unaudited ActualsCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 11,269,563.36 11,059,798.00 -1.9%

3) Other State Revenue 8300-8599 735,396.10 798,500.00 8.6%


5) TOTAL, REVENUES 12,550,436.89 12,295,798.00 -2.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 4,337,071.67 4,451,000.00 2.6%

3) Employee Benefits 3000-3999 2,198,900.53 2,057,134.00 -6.4%

4) Books and Supplies 4000-4999 6,267,967.24 5,794,650.00 -7.6%


6) Capital Outlay 6000-6999 101,106.11 190,000.00 87.9%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 1.00 New

9) TOTAL, EXPENDITURES 13,085,895.26 13,193,390.00 0.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (535,458.37) (897,592.00) 67.6%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 304,679.41 426,286.15 39.9%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 304,679.41 426,286.15 39.9%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (230,778.96) (471,305.85) 104.2%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,710,840.08 1,426,761.12 -16.6%

b) Audit Adjustments 9793 (53,300.00) 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 1,657,540.08 1,426,761.12 -13.9%


e) Adjusted Beginning Balance (F1c + F1d) 1,657,540.08 1,426,761.12 -13.9%

2) Ending Balance, June 30 (E + F1e) 1,426,761.12 955,455.27 -33.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 25,000.00 0.00 -100.0%

Stores 9712 67,674.20 0.00 -100.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,332,741.42 954,109.77 -28.4%









Form 13




PercentDifference



b) in Banks 9120 2,500.00

c) in Revolving Fund 9130 25,000.00




3) Accounts Receivable 9200 2,047,470.62


5) Due from Other Funds 9310 28,404.04

6) Stores 9320 67,674.20



9) TOTAL, ASSETS 2,558,202.21




I. LIABILITIES






6) TOTAL, LIABILITIES 1,131,441.09




K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 1,426,761.12




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 10,319,307.60 11,059,798.00 7.2%

Donated Food Commodities 8221 950,255.76 0.00 -100.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 11,269,563.36 11,059,798.00 -1.9%

OTHER STATE REVENUE

Child Nutrition Programs 8520 735,396.10 798,500.00 8.6%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 735,396.10 798,500.00 8.6%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 1,345.50 0.00 -100.0%

Food Service Sales 8634 500,564.78 400,100.00 -20.1%


Interest 8660 6,576.11 6,000.00 -8.8%


Fees and Contracts


Other Local Revenue



TOTAL, REVENUES 12,550,436.89 12,295,798.00 -2.0%




Form 13




PercentDifference




TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 3,722,848.71 3,792,000.00 1.9%




TOTAL, CLASSIFIED SALARIES 4,337,071.67 4,451,000.00 2.6%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 546,652.95 520,100.00 -4.9%

OASDI/Medicare/Alternative 3301-3302 310,321.50 305,950.00 -1.4%

Health and Welfare Benefits 3401-3402 1,209,239.63 1,107,000.00 -8.5%

Unemployment Insurance 3501-3502 2,113.00 2,034.00 -3.7%


OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 2,198,900.53 2,057,134.00 -6.4%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 57,386.52 183,800.00 220.3%

Food 4700 5,898,962.99 5,003,000.00 -15.2%

TOTAL, BOOKS AND SUPPLIES 6,267,967.24 5,794,650.00 -7.6%




Form 13




PercentDifference




Dues and Memberships 5300 7,701.37 15,000.00 94.8%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 65,212.44 310,440.00 376.0%



Transfers of Direct Costs - Interfund 5750 (83,789.86) 12,665.00 -115.1%


Communications 5900 3,637.06 3,500.00 -3.8%


CAPITAL OUTLAY


Equipment 6400 92,623.11 100,000.00 8.0%

Equipment Replacement 6500 8,483.00 90,000.00 960.9%

TOTAL, CAPITAL OUTLAY 101,106.11 190,000.00 87.9%


Debt Service





Transfers of Indirect Costs - Interfund 7350 0.00 1.00 New

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 1.00 New

TOTAL, EXPENDITURES 13,085,895.26 13,193,390.00 0.8%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 304,679.41 0.00 -100.0%

Other Authorized Interfund Transfers In 8919 0.00 426,286.15 New

(a) TOTAL, INTERFUND TRANSFERS IN 304,679.41 426,286.15 39.9%




OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 304,679.41 426,286.15 39.9%

14 DEFERRED MAINTENANCE


Unaudited ActualsDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 1,283,760.00 1,283,760.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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


5) TOTAL, REVENUES 1,290,751.34 1,283,760.00 -0.5%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

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

5) Services and Other Operating Expenditures 5000-5999 1,552,267.67 1,283,760.00 -17.3%

6) Capital Outlay 6000-6999 328,576.28 0.00 -100.0%


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

9) TOTAL, EXPENDITURES 1,880,843.95 1,283,760.00 -31.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (590,092.61) 0.00 -100.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 3,100,000.00 0.00 -100.0%

b) Transfers Out 7600-7629 1,100,000.00 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 2,000,000.00 0.00 -100.0%




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,409,907.39 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 1,409,907.39 New


c) As of July 1 - Audited (F1a + F1b) 0.00 1,409,907.39 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 1,409,907.39 New

2) Ending Balance, June 30 (E + F1e) 1,409,907.39 1,409,907.39 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 1,409,907.39 1,409,907.39 0.0%






Form 14




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 2,433,678.81


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 2,437,781.10




I. LIABILITIES

1) Accounts Payable 9500 1,027,873.71


3) Due to Other Funds 9610 0.00







K. FUND EQUITY





Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 1,283,760.00 1,283,760.00 0.0%

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

TOTAL, LCFF SOURCES 1,283,760.00 1,283,760.00 0.0%

OTHER STATE REVENUE


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

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


Interest 8660 6,991.34 0.00 -100.0%


Other Local Revenue




TOTAL, REVENUES 1,290,751.34 1,283,760.00 -0.5%




Form 14




PercentDifference

CLASSIFIED SALARIES



TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 14




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,550,817.67 1,283,760.00 -17.2%


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 1,450.00 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,552,267.67 1,283,760.00 -17.3%

CAPITAL OUTLAY


Buildings and Improvements of Buildings 6200 266,938.68 0.00 -100.0%

Equipment 6400 61,637.60 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 328,576.28 0.00 -100.0%


Debt Service




TOTAL, EXPENDITURES 1,880,843.95 1,283,760.00 -31.7%




Form 14




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 3,100,000.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 3,100,000.00 0.00 -100.0%


Other Authorized Interfund Transfers Out 7619 1,100,000.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 1,100,000.00 0.00 -100.0%

OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,000,000.00 0.00 -100.0%

21 BUILDING FUND


Unaudited ActualsBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-d (Rev 02/02/2016) Page 1 Printed: 8/29/2017 9:51 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 253,818.76 105,000.00 -58.6%

B. EXPENDITURES



3) Employee Benefits 3000-3999 106,358.26 114,101.00 7.3%

4) Books and Supplies 4000-4999 14,131.16 0.00 -100.0%


6) Capital Outlay 6000-6999 5,553,440.34 29,408,677.00 429.6%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (5,795,530.44) (29,801,908.00) 414.2%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 24,355,748.96 0.00 -100.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 24,355,748.96 0.00 -100.0%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 18,560,218.52 (29,801,908.00) -260.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 10,580,011.41 29,140,229.93 175.4%


c) As of July 1 - Audited (F1a + F1b) 10,580,011.41 29,140,229.93 175.4%


e) Adjusted Beginning Balance (F1c + F1d) 10,580,011.41 29,140,229.93 175.4%

2) Ending Balance, June 30 (E + F1e) 29,140,229.93 (661,678.07) -102.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 27,504,004.08 0.00 -100.0%



d) Assigned Other Assignments 9780 1,636,225.85 (94,774.15) -105.8%


Unassigned/Unappropriated Amount 9790 0.00 (566,903.92) New




Form 21




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 30,658,604.50




I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


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



Interest 8660 253,818.76 105,000.00 -58.6%


Other Local Revenue




TOTAL, REVENUES 253,818.76 105,000.00 -58.6%




Form 21




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 41,017.18 47,234.00 15.2%


Health and Welfare Benefits 3401-3402 34,831.09 34,325.00 -1.5%


Workers' Compensation 3601-3602 8,889.41 9,124.00 2.6%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 106,358.26 114,101.00 7.3%

BOOKS AND SUPPLIES


Materials and Supplies 4300 1,477.26 0.00 -100.0%

Noncapitalized Equipment 4400 12,653.90 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 14,131.16 0.00 -100.0%




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 42,253.50 15,000.00 -64.5%






Form 21




PercentDifference




CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 1,693,592.68 20,000.00 -98.8%

Buildings and Improvements of Buildings 6200 3,772,783.88 29,298,677.00 676.6%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 87,063.78 90,000.00 3.4%


TOTAL, CAPITAL OUTLAY 5,553,440.34 29,408,677.00 429.6%


Other Transfers Out


Debt Service

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








Form 21




PercentDifference

INTERFUND TRANSFERS











Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 24,355,748.96 0.00 -100.0%

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

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%





Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 24,355,748.96 0.00 -100.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 24,355,748.96 0.00 -100.0%

25 CAPITAL FACILITIES FUND


Unaudited ActualsCapital Facilities FundExpenditures by Object

36 67686 0000000Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 1,236,642.77 1,108,000.00 -10.4%

5) TOTAL, REVENUES 1,236,642.77 1,108,000.00 -10.4%

B. EXPENDITURES




4) Books and Supplies 4000-4999 20,084.93 1,000.00 -95.0%


6) Capital Outlay 6000-6999 1,152,501.01 13,568,343.00 1077.3%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (450,155.13) (13,203,439.00) 2833.1%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 2,256,681.68 2,000,000.00 -11.4%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 2,256,681.68 2,000,000.00 -11.4%



36 67686 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,806,526.55 (11,203,439.00) -720.2%






2) Ending Balance, June 30 (E + F1e) 15,966,881.84 4,763,442.84 -70.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 15,966,881.84 4,763,442.84 -70.2%



d) Assigned Other Assignments 9780 0.00 0.00 0.0%





36 67686 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 16,404,166.30




I. LIABILITIES










K. FUND EQUITY




36 67686 0000000Form 25




PercentDifference

OTHER STATE REVENUE






OTHER LOCAL REVENUE



Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%




Interest 8660 122,122.89 108,000.00 -11.6%


Fees and Contracts

Mitigation/Developer Fees 8681 1,113,999.88 1,000,000.00 -10.2%

Other Local Revenue

All Other Local Revenue 8699 520.00 0.00 -100.0%


TOTAL, OTHER LOCAL REVENUE 1,236,642.77 1,108,000.00 -10.4%

TOTAL, REVENUES 1,236,642.77 1,108,000.00 -10.4%



36 67686 0000000Form 25




PercentDifference




CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%



EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%


Materials and Supplies 4300 6,975.90 0.00 -100.0%


TOTAL, BOOKS AND SUPPLIES 20,084.93 1,000.00 -95.0%



36 67686 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 315.28 25,000.00 7829.5%




CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 187,736.68 550,000.00 193.0%

Buildings and Improvements of Buildings 6200 940,197.33 13,018,343.00 1284.6%



Equipment 6400 24,567.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 1,152,501.01 13,568,343.00 1077.3%


Other Transfers Out


Debt Service







36 67686 0000000Form 25




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 2,256,681.68 2,000,000.00 -11.4%

(a) TOTAL, INTERFUND TRANSFERS IN 2,256,681.68 2,000,000.00 -11.4%





OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,256,681.68 2,000,000.00 -11.4%

35 SCHOOL FACILITY FUND


Unaudited ActualsCounty School Facilities Fund


Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 20.98 16.00 -23.7%

5) TOTAL, REVENUES 20.98 16.00 -23.7%

B. EXPENDITURES





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

6) Capital Outlay 6000-6999 3,051.21 0.00 -100.0%



9) TOTAL, EXPENDITURES 3,051.21 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (3,030.23) 16.00 -100.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,030.23) 16.00 -100.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,010.10 979.87 -75.6%


c) As of July 1 - Audited (F1a + F1b) 4,010.10 979.87 -75.6%


e) Adjusted Beginning Balance (F1c + F1d) 4,010.10 979.87 -75.6%

2) Ending Balance, June 30 (E + F1e) 979.87 995.87 1.6% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 979.87 995.87 1.6%









Form 35




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 976.99


b) in Banks 9120 0.00





3) Accounts Receivable 9200 2.88



6) Stores 9320 0.00



9) TOTAL, ASSETS 979.87




I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 979.87




Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%




OTHER LOCAL REVENUE



Interest 8660 20.98 16.00 -23.7%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 20.98 16.00 -23.7%

TOTAL, REVENUES 20.98 16.00 -23.7%




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





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


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 3,051.21 0.00 -100.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 3,051.21 0.00 -100.0%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 3,051.21 0.00 -100.0%




Form 35




PercentDifference

INTERFUND TRANSFERS


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










Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





40 SPECIAL RESERVE FUND FORCAPITAL OUTLAY PROJECTS


Unaudited ActualsSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 14,716.63 9,000.00 -38.8%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 1,600,000.00 New



9) TOTAL, EXPENDITURES 0.00 1,600,000.00 New

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 14,716.63 (1,591,000.00) -10910.9%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 438,096.80 0.00 -100.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 438,096.80 0.00 -100.0%




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 452,813.43 (1,591,000.00) -451.4%






2) Ending Balance, June 30 (E + F1e) 2,158,665.91 567,665.91 -73.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 2,158,665.91 567,665.91 -73.7%









Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 2,158,665.91




I. LIABILITIES










K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 14,716.63 9,000.00 -38.8%


Other Local Revenue




TOTAL, REVENUES 14,716.63 9,000.00 -38.8%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





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


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 1,600,000.00 New



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 1,600,000.00 New


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 1,600,000.00 New




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%







Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 438,096.80 0.00 -100.0%

Other Sources







(c) TOTAL, SOURCES 438,096.80 0.00 -100.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 438,096.80 0.00 -100.0%

51 BOND INTERESTAND REDEMPTION FUND


Unaudited ActualsBond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 104,162.10 126,067.00 21.0%


5) TOTAL, REVENUES 16,877,432.43 12,760,181.00 -24.4%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 11,234,472.98 11,426,558.00 1.7%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 5,642,959.45 1,333,623.00 -76.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 5,642,959.45 1,333,623.00 -76.4%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 21,679,614.55 23,013,237.55 6.2%









Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 21,679,614.55




I. LIABILITIES










K. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 104,162.10 126,067.00 21.0%


TOTAL, OTHER STATE REVENUE 104,162.10 126,067.00 21.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 12,773,938.23 11,572,900.00 -9.4%

Unsecured Roll 8612 782,425.16 752,458.00 -3.8%

Prior Years' Taxes 8613 111,262.44 10,406.00 -90.6%

Supplemental Taxes 8614 218,225.11 162,395.00 -25.6%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 106,767.61 86,555.00 -18.9%

Interest 8660 2,780,651.78 49,400.00 -98.2%


Other Local Revenue




TOTAL, REVENUES 16,877,432.43 12,760,181.00 -24.4%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 4,112,185.85 4,302,363.00 4.6%

Bond Interest and Other Service Charges 7434 7,122,287.13 7,124,195.00 0.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 11,234,472.98 11,426,558.00 1.7%





Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





67 SELF INSURANCE FUND


Unaudited ActualsSelf-Insurance FundExpenses by Object

36 67686 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-e (Rev 03/20/2017) Page 1 Printed: 8/29/2017 10:00 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 5,227,421.14 5,117,752.00 -2.1%

B. EXPENSES



3) Employee Benefits 3000-3999 1,740,870.20 1,787,068.00 2.7%

4) Books and Supplies 4000-4999 59,448.14 60,802.00 2.3%

5) Services and Other Operating Expenses 5000-5999 1,954,226.47 2,493,653.00 27.6%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 3,928,825.91 4,586,970.00 16.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,298,595.23 530,782.00 -59.1%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 1,300,000.00 1,343,519.00 3.3%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 1,300,000.00 1,343,519.00 3.3%



36 67686 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 2,598,595.23 1,874,301.00 -27.9%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 5,374,692.66 7,973,287.89 48.3%




e) Adjusted Beginning Net Position (F1c + F1d) 5,374,692.66 7,973,287.89 48.3%

2) Ending Net Position, June 30 (E + F1e) 7,973,287.89 9,847,588.89 23.5% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 7,973,287.89 9,847,588.89 23.5%

c) Unrestricted Net Position 9790 0.00 0.00 0.0%



36 67686 0000000Form 67




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 75,000.00






6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00

10) TOTAL, ASSETS 18,175,862.83






36 67686 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 0.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 3,578,490.00





K. NET POSITION

Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 7,973,287.89



36 67686 0000000Form 67




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 129,242.15 81,750.00 -36.7%


Fees and Contracts

In-District Premiums/ Contributions 8674 4,732,240.25 4,700,000.00 -0.7%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue




TOTAL, REVENUES 5,227,421.14 5,117,752.00 -2.1%



36 67686 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%



CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 8,547.00 New

PERS 3201-3202 23,782.24 28,922.00 21.6%




Workers' Compensation 3601-3602 5,228.68 7,363.00 40.8%

OPEB, Allocated 3701-3702 1,661,295.20 1,675,520.00 0.9%



TOTAL, EMPLOYEE BENEFITS 1,740,870.20 1,787,068.00 2.7%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 1,736.67 0.00 -100.0%



TOTAL, BOOKS AND SUPPLIES 59,448.14 60,802.00 2.3%



36 67686 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 61,590.89 45,000.00 -26.9%



Transfers of Direct Costs - Interfund 5750 0.00 100.00 New

Professional/Consulting Services and Operating Expenditures 5800 1,793,525.71 2,338,103.00 30.4%

Communications 5900 0.00 200.00 New

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,954,226.47 2,493,653.00 27.6%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 3,928,825.91 4,586,970.00 16.8%



36 67686 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 1,300,000.00 1,343,519.00 3.3%

(a) TOTAL, INTERFUND TRANSFERS IN 1,300,000.00 1,343,519.00 3.3%




OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1,300,000.00 1,343,519.00 3.3%

COMMUNITY FACILITIESDISTRICT


Unaudited ActualsCapital Project Fund for Blended Component Units


Form 49




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 4,829.05 600.00 -87.6%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 0.00 500.00 New

6) Capital Outlay 6000-6999 3,992,094.69 371,000.00 -90.7%



9) TOTAL, EXPENDITURES 3,992,094.69 371,500.00 -90.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (3,987,265.64) (370,900.00) -90.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 49




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,987,265.64) (370,900.00) -90.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,854,137.36 866,871.72 -82.1%


c) As of July 1 - Audited (F1a + F1b) 4,854,137.36 866,871.72 -82.1%


e) Adjusted Beginning Balance (F1c + F1d) 4,854,137.36 866,871.72 -82.1%

2) Ending Balance, June 30 (E + F1e) 866,871.72 495,971.72 -42.8% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 866,871.72 495,971.72 -42.8%









Form 49




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 866,871.72






6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 49




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE






OTHER LOCAL REVENUE



Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%





Interest 8660 4,829.05 600.00 -87.6%


Other Local Revenue




TOTAL, REVENUES 4,829.05 600.00 -87.6%




Form 49




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.0%








Form 49




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 0.00 500.00 New


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 500.00 New

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 3,992,094.69 371,000.00 -90.7%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 3,992,094.69 371,000.00 -90.7%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service

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




TOTAL, EXPENDITURES 3,992,094.69 371,500.00 -90.7%




Form 49




PercentDifference

INTERFUND TRANSFERS











Form 49




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsDebt Service Fund for Blended Component Units


Form 52




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 713,860.44 721,700.00 1.1%

5) TOTAL, REVENUES 713,860.44 721,700.00 1.1%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 544,931.84 551,000.00 1.1%


9) TOTAL, EXPENDITURES 544,931.84 551,000.00 1.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 168,928.60 170,700.00 1.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 15,986.80 14,625.00 -8.5%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (15,986.80) (14,625.00) -8.5%




Form 52




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 152,941.80 156,075.00 2.0%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 4,374,258.76 4,530,333.76 3.6%









Form 52




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 4,374,258.76






6) Stores 9320 0.00



9) TOTAL, ASSETS 4,374,258.76




I. LIABILITIES










K. FUND EQUITY





Form 52




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 0.0%



Non-Ad Valorem Taxes

Other 8622 685,642.20 693,400.00 1.1%


Interest 8660 28,218.24 28,300.00 0.3%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 713,860.44 721,700.00 1.1%

TOTAL, REVENUES 713,860.44 721,700.00 1.1%




Form 52




PercentDifference


Debt Service

Bond Redemptions 7433 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.0%

Debt Service - Interest 7438 381,517.56 387,000.00 1.4%

Other Debt Service - Principal 7439 163,414.28 164,000.00 0.4%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 544,931.84 551,000.00 1.1%

TOTAL, EXPENDITURES 544,931.84 551,000.00 1.1%




Form 52




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


All Other Financing Uses 7699 15,986.80 14,625.00 -8.5%

(d) TOTAL, USES 15,986.80 14,625.00 -8.5%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (15,986.80) (14,625.00) -8.5%


Unaudited ActualsFiscal Year 2016-17

School District Appropriations Limit Calculations36 67686 0000000

Form GANN

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: gann-d (Rev 05/18/2017) Page 1 of 3 Printed: 8/29/2017 10:06 AM

2016-17Calculations

2017-18Calculations

Extracted Entered Data/ Extracted Entered Data/

Data Adjustments* Totals Data Adjustments* Totals

A. PRIOR YEAR DATA 2015-16 Actual 2016-17 Actual

(2015-16 Actual Appropriations Limit and Gann ADA

are from district's prior year Gann data reported to the CDE)

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT

(Preload/Line D11, PY column) 109,984,912.81 109,984,912.81 114,477,231.18

2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 22,056.52 22,056.52 21,787.82

ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2015-16 Adjustments to 2016-17

3. District Lapses, Reorganizations and Other Transfers4. Temporary Voter Approved Increases5. Less: Lapses of Voter Approved Increases6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA(Only for district lapses, reorganizations and

other transfers, and only if adjustments to the

appropriations limit are entered in Line A3 above)

B. CURRENT YEAR GANN ADA 2016-17 P2 Report 2017-18 P2 Estimate(2016-17 data should tie to Principal ApportionmentSoftware Attendance reports and include ADA for charter schoolsreporting with the district)

1. Total K-12 ADA (Form A, Line A6) 21,787.82 21,787.82 21,717.31 21,717.31

2. Total Charter Schools ADA (Form A, Line C9) 0.00 0.00 0.00 0.00

3. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 21,787.82 21,717.31

C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 2016-17 Actual 2017-18 BudgetTAXES AND SUBVENTIONS (Funds 01, 09, and 62)

1. Homeowners' Exemption (Object 8021) 142,584.28 142,584.28 100,000.00 100,000.00

2. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.00

3. Other Subventions/In-Lieu Taxes (Object 8029) 0.00 0.00 0.00 0.00

4. Secured Roll Taxes (Object 8041) 12,601,829.19 12,601,829.19 11,978,818.00 11,978,818.00

5. Unsecured Roll Taxes (Object 8042) 605,077.16 605,077.16 500,000.00 500,000.00

6. Prior Years' Taxes (Object 8043) 86,694.87 86,694.87 150,000.00 150,000.00

7. Supplemental Taxes (Object 8044) 447,726.68 447,726.68 450,000.00 450,000.00

8. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) (2,799,687.56) (2,799,687.56) (2,500,000.00) (2,500,000.00)

9. Penalties and Int. from Delinquent Taxes (Object 8048) 14,215.73 14,215.73 0.00 0.00

10. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.00

11. Comm. Redevelopment Funds (objects 8047 & 8625) 13,594,169.92 13,594,169.92 2,200,000.00 2,200,000.00

12. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.00

13. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 0.00 0.00 0.00 0.00

14. Penalties and Int. from Delinquent Non-LCFF

Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.00

15. Transfers to Charter Schools

in Lieu of Property Taxes (Object 8096)16. TOTAL TAXES AND SUBVENTIONS

(Lines C1 through C15) 24,692,610.27 0.00 24,692,610.27 12,878,818.00 0.00 12,878,818.00

OTHER LOCAL REVENUES (Funds 01, 09, and 62)

17. To General Fund from Bond Interest and Redemption

Fund (Excess debt service taxes) (Object 8914) 0.00 0.00 0.00 0.00

18. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 24,692,610.27 0.00 24,692,610.27 12,878,818.00 0.00 12,878,818.00




Form GANN


2016-17Calculations

2017-18Calculations



EXCLUDED APPROPRIATIONS

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

2,235,791.72 2,310,255.15

OTHER EXCLUSIONS

20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 2,235,791.72 2,310,255.15

STATE AID RECEIVED (Funds 01, 09, and 62)

24. LCFF - CY (objects 8011 and 8012) 194,438,201.00 194,438,201.00 210,156,770.00 210,156,770.00

25. LCFF/Revenue Limit State Aid - Prior Years (Object 8019) 22,220.00 22,220.00 0.00 0.00

26. TOTAL STATE AID RECEIVED

(Lines C24 plus C25) 194,460,421.00 0.00 194,460,421.00 210,156,770.00 0.00 210,156,770.00

DATA FOR INTEREST CALCULATION

27. Total Revenues (Funds 01, 09 & 62; objects 8000-8799) 263,397,952.58 263,397,952.58 250,399,150.00 250,399,150.00

28. Total Interest and Return on Investments

(Funds 01, 09, and 62; objects 8660 and 8662) 387,935.35 387,935.35 200,000.00 200,000.00

APPROPRIATIONS LIMIT CALCULATIONS 2016-17 Actual 2017-18 Budget

D. PRELIMINARY APPROPRIATIONS LIMIT

1. Revised Prior Year Program Limit (Lines A1 plus A6) 109,984,912.81 114,477,231.18

2. Inflation Adjustment 1.0537 1.0369

3. Program Population Adjustment (Lines B3 divided

by [A2 plus A7]) (Round to four decimal places) 0.9878 0.9968

4. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 114,477,231.18 118,321,596.40

APPROPRIATIONS SUBJECT TO THE LIMIT

5. Local Revenues Excluding Interest (Line C18) 24,692,610.27 12,878,818.00

6. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of

$120 times Line B3 or $2,400; but not greater

than Line C26 or less than zero) 2,614,538.40 2,606,077.20

b. Maximum State Aid in Local Limit

(Lesser of Line C26 or Lines D4 minus D5 plus C23;

but not less than zero) 92,020,412.63 107,753,033.55

c. Preliminary State Aid in Local Limit

(Greater of Lines D6a or D6b) 92,020,412.63 107,753,033.55

7. Local Revenues in Proceeds of Taxesa. Interest Counting in Local Limit (Line C28 divided by

[Lines C27 minus C28] times [Lines D5 plus D6c]) 172,149.74 96,428.67

b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 24,864,760.01 12,975,246.67

8. State Aid in Proceeds of Taxes (Greater of Line D6a,

or Lines D4 minus D7b plus C23; but not greater

than Line C26 or less than zero) 91,848,262.89 107,656,604.88

9. Total Appropriations Subject to the Limita. Local Revenues (Line D7b) 24,864,760.01

b. State Subventions (Line D8) 91,848,262.89

c. Less: Excluded Appropriations (Line C23) 2,235,791.72

d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 114,477,231.18




Form GANN


2016-17Calculations

2017-18Calculations



10. Adjustments to the Limit Per

Government Code Section 7902.1

(Line D9d minus D4; if negative, then zero) 0.00

If not zero report amount to:

Michael Cohen, Director

State Department of Finance

Attention: School Gann Limits

State Capitol, Room 1145

Sacramento, CA 95814

Summary 2016-17 Actual 2017-18 Budget11. Adjusted Appropriations Limit

(Lines D4 plus D10) 114,477,231.18 118,321,596.40

12. Appropriations Subject to the Limit

(Line D9d) 114,477,231.18

* Please provide below an explanation for each entry in the adjustments column.

Dr. Frank Miranda 909-580-5000

Gann Contact Person Contact Phone Number

LOTTERY REPORT


Unaudited Actuals2016-17 Unaudited Actuals

LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

36 67686 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 8/29/2017 10:07 AM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 1,312,548.35 707,394.35 2,019,942.70 2. State Lottery Revenue 8560 3,249,410.46 1,046,274.41 4,295,684.87 3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 4,561,958.81 0.00 1,753,668.76 6,315,627.57

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 280,913.18 280,913.18 2. Classified Salaries 2000-2999 961,271.95 961,271.95 3. Employee Benefits 3000-3999 125,417.28 125,417.28 4. Books and Supplies 4000-4999 463,535.69 1,265,651.33 1,729,187.02

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 910,597.08 910,597.08

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 187,915.16 187,915.16 6. Capital Outlay 6000-6999 5,000.00 5,000.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools

7211,7212,7221,7222,7281,7282 0.00 0.00

b. To JPAs and All Others 7213,7223,7283,7299 0.00 0.00

9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 2,746,735.18 0.00 1,453,566.49 4,200,301.67

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 1,815,223.63 0.00 300,102.27 2,115,325.90D. COMMENTS:

Printed Instructional Materials for student use in classroom. Odysseyware online study materials

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget A

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene

MINIMUM CLASSROOM

COMPENSATION



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

36 67686 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cea (Rev 05/25/2017) Page 1 of 2 Printed: 8/29/2017 10:08 AM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 114,655,029.71 301 0.00 303 114,655,029.71 305 1,393,242.90 307 113,261,786.81 309

2000 - Classified Salaries 35,528,423.24 311 6,317.61 313 35,522,105.63 315 4,354,805.48 317 31,167,300.15 319

3000 - Employee Benefits 63,488,877.50 321 738.66 323 63,488,138.84 325 2,028,416.09 327 61,459,722.75 329

4000 - Books, SuppliesEquip Replace. (6500) 16,069,128.02 331 1,203.22 333 16,067,924.80 335 2,220,971.58 337 13,846,953.22 339

5000 - Services. . . &7300 - Indirect Costs 21,772,254.53 341 336,663.28 343 21,435,591.25 345 3,218,240.10 347 18,217,351.15 349

TOTAL 251,168,790.23 365 TOTAL 237,953,114.08 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

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

values in Column 4a and Line 13a.

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

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 93,595,601.70 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 5,563,810.47 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 18,583,224.79 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 819,271.60 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 1,810,458.45 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 16,700,221.96 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 50,319.53 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 2,992,965.91 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 0.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140,115,874.41 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140,115,874.41 397

15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.88%

16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.88%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237,953,114.08

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

PART IV: Explanation for adjustments entered in Part I, Column 4b (required)



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

36 67686 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cea (Rev 05/25/2017) Page 2 of 2 Printed: 8/29/2017 10:08 AM

INDIRECT COST RATE



Indirect Cost Rate Worksheet36 67686 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 8/29/2017 10:11 AM

Part I - General Administrative Share of Plant Services Costs

California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 9,163,730.95

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 204,508,599.50 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 4.48%

Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00




Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs

1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 8,727,418.48

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 6,362,462.42 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

42,543.44 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 1,188,868.67 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 16,321,293.01 9. Carry-Forward Adjustment (Part IV, Line F) 850,152.86 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 17,171,445.87

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 155,836,824.37

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 23,976,959.26

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 23,942,858.97

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 1,930,934.25

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 148,987.03

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 1,382,147.76 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 125,435.43

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 25,348,378.45

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 540.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 474,579.51

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 2,563,141.90

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 12,984,789.15

17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 248,715,576.08

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 6.56%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2018-19 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 6.90%




Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 16,321,293.01

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year 1,889,207.06

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (6.98%) times Part III, Line B18); zero if negative 850,152.86

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (6.98%) times Part III, Line B18) or (the highest rate used to recover costs from any program (6.98%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 850,152.86

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 850,152.86

NO CHILD LEFT BEHIND

MAINTENANCE OF EFFORT



No Child Left Behind Maintenance of Effort Expenditures36 67686 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ncmoe (Rev 03/18/2015) Page 1 Printed: 8/29/2017 10:13 AM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2016-17Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 261,700,540.61

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 13,658,800.52

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 148,987.03

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 950,143.38

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 614,722.30

4. Other Transfers Out All 9200 7200-7299 2,672,149.89

5. Interfund Transfers Out All 9300 7600-7629 5,861,361.09

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 0.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 10,247,363.69

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 535,458.37

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures subject to MOE(Line A minus lines B and C10, plus lines D1 and D2) 238,329,834.77




Form NCMOE


Section II - Expenditures Per ADA

2016-17Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A6 and C9)

21,549.78

B. Expenditures per ADA (Line I.E divided by Line II.A) 11,059.50

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

221,654,673.49 10,116.961. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 221,654,673.49 10,116.96

B. Required effort (Line A.2 times 90%) 199,489,206.14 9,105.26

C. Current year expenditures (Line I.E and Line II.B) 238,329,834.77 11,059.50

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2018-19 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00

PROGRAM COST REPORT


Unaudited Actuals2016-17

General Fund and Charter Schools FundsProgram Cost Report

36 67686 0000000Form PCR

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: pcr (Rev 05/05/2016) Page 1 Printed: 8/29/2017 10:30 AM

------------------------- Direct Costs ------------------------- Central Admin Total Costs byDirect Charged Allocated Subtotal Costs Other Costs Program(Schedule DCC) (Schedule AC) (col. 1 + 2) (col. 3 x Sch. CAC line E) (Schedule OC) (col. 3 + 4 + 5)

Goal Program/Activity Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Instructional

Goals0001 Pre-Kindergarten 620.63 312,033.06 312,653.69 20,740.27 333,393.961110 Regular Education, K–12 174,301,329.80 19,198,902.30 193,500,232.10 12,836,076.18 206,336,308.283100 Alternative Schools 0.00 0.00 0.00 0.00 0.003200 Continuation Schools 2,462,319.33 33,356.73 2,495,676.06 165,553.74 2,661,229.803300 Independent Study Centers 1,074,914.51 43,442.19 1,118,356.70 74,187.57 1,192,544.273400 Opportunity Schools 1,516,380.84 164,334.11 1,680,714.95 111,492.30 1,792,207.253550 Community Day Schools 0.00 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.003800 Career Technical Education 89,412.20 0.00 89,412.20 5,931.27 95,343.474110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.004630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.004760 Bilingual 2,946,311.77 78,203.44 3,024,515.21 200,634.94 3,225,150.154850 Migrant Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 29,519,818.64 1,887,870.60 31,407,689.24 2,083,467.74 33,491,156.986000 Regional Occupational Ctr/Prg (ROC/P) 47,962.84 370,539.26 418,502.10 27,761.85 446,263.95

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.007150 Nonagency - Other 0.00 0.00 0.00 0.00 0.008100 Community Services 156,043.30 456,543.37 612,586.67 40,636.69 653,223.368500 Child Care and Development Services 0.00 19,502.07 19,502.07 1,293.69 20,795.76

Other Costs ---- Food Services 5,542.57 5,542.57---- Enterprise 0.00 0.00---- Facilities Acquisition & Construction 1,133,480.28 1,133,480.28---- Other Outgo 9,236,684.23 9,236,684.23

OtherFunds

----

Adult Education, Child Development,Cafeteria, Foundation ([Column 3 +CAC, line C5] times CAC, line E) 141,073.97 141,073.97 1,072,231.28 1,213,305.25

----

Indirect Cost Transfers to Other Funds(Net of Funds 01, 09, 62, Function 7210,Object 7350) (136,088.94) (136,088.94)

----Total General Fund and CharterSchools Funds Expenditures 212,115,113.86 22,705,801.10 234,820,914.96 16,503,918.58 10,375,707.08 261,700,540.62




Schedule of Direct Charged Costs (DCC)

36 67686 0000000Form PCR


Instruction

InstructionalSupervision andAdministration

Library, Media,Technology and

Other InstructionalResources

SchoolAdministration

Pupil SupportServices Pupil Transportation Ancillary Services Community Services

GeneralAdministration

Plant Maintenanceand Operations

Facilities Rents andLeases

Goal Type of Program(Functions 1000-

1999)(Functions 2100-

2200)(Functions 2420-

2495) (Function 2700)(Functions 3110-3160 and 3900) (Function 3600)

(Functions 4000-4999)

(Functions 5000-5999)

(Functions 7000-7999, except 7210)*

(Functions 8100-8400) (Function 8700) Total

InstructionalGoals

0001 Pre-Kindergarten 620.63 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 620.63

1110 Regular Education, K–12 132,436,496.18 3,946,103.04 3,205,951.32 13,784,381.06 10,372,427.71 3,697,302.52 1,927,837.26 4,930,830.71 0.00 174,301,329.80

3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3200 Continuation Schools 1,474,040.39 13,094.63 47,795.12 397,168.56 374,345.94 0.00 3,096.99 152,777.70 0.00 2,462,319.33

3300 Independent Study Centers 535,185.57 1,272.10 0.00 315,197.09 223,259.75 0.00 0.00 0.00 0.00 1,074,914.51

3400 Opportunity Schools 1,160,021.54 6,384.00 0.00 197,320.60 152,211.24 0.00 0.00 443.46 0.00 1,516,380.84

3550 Community Day Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3700Specialized SecondaryPrograms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Career Technical Education 78,346.18 11,066.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 89,412.20

4110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4610Adult Independent StudyCenters 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630Adult Career TechnicalEducation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 1,776,417.14 786,245.33 10,533.07 0.00 372,006.97 0.00 0.00 1,109.26 0.00 2,946,311.77

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 20,311,481.52 266,902.93 0.00 22,730.39 7,561,945.60 1,322,464.08 0.00 33,754.12 540.00 29,519,818.64

6000 ROC/P 0.00 38,254.72 0.00 0.00 0.00 0.00 0.00 9,708.12 0.00 47,962.84

Other Goals

7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8100 Community Services 0.00 0.00 0.00 0.00 0.00 148,987.03 0.00 7,056.27 0.00 156,043.30

8500Child Care and DevelopmentServices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Charged Costs 157,772,609.15 5,069,322.77 3,264,279.51 14,716,797.70 19,056,197.21 5,019,766.60 1,930,934.25 148,987.03 0.00 5,135,679.64 540.00 212,115,113.86* Functions 7100-7199 for goals 8100 and 8500




Schedule of Allocated Support Costs (AC)

36 67686 0000000Form PCR


Allocated Support Costs (Based on factors input on Form PCRAF)

Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals

0001 Pre-Kindergarten 0.00 312,033.06 0.00 312,033.061110 Regular Education, K–12 1,123,585.68 18,094,212.07 (18,895.45) 19,198,902.303100 Alternative Schools 0.00 0.00 0.00 0.003200 Continuation Schools 14,258.70 19,502.07 (404.04) 33,356.733300 Independent Study Centers 4,752.90 39,004.13 (314.84) 43,442.193400 Opportunity Schools 8,317.58 156,016.53 0.00 164,334.113550 Community Day Schools 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.003800 Career Technical Education 0.00 0.00 0.00 0.004110 Regular Education, Adult 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.004630 Adult Career Technical Education 0.00 0.00 0.00 0.004760 Bilingual 8,971.10 69,232.34 0.00 78,203.444850 Migrant Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 142,587.01 1,747,970.20 (2,686.61) 1,887,870.606000 ROC/P 0.00 370,539.26 0.00 370,539.26

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.007150 Nonagency - Other 0.00 0.00 0.00 0.008100 Community Services 0.00 456,543.37 0.00 456,543.378500 Child Care and Development Svcs. 0.00 19,502.07 0.00 19,502.07

Other Funds- - Adult Education (Fund 11) 0.00 0.00- - Child Development (Fund 12) 24,061.57 117,012.40 0.00 141,073.97- - Cafeteria (Funds 13 and 61) 0.00 0.00

Total Allocated Support Costs 1,326,534.54 21,401,567.50 (22,300.94) 22,705,801.10



Program Cost ReportSchedule of Central Administration Costs (CAC)

36 67686 0000000Form PCR


A. Central Administration Costs in General Fund and Charter Schools Funds

1Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and9000, Objects 1000-7999) 1,382,147.76

2External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and9000, Objects 1000-7999) 42,543.44

3Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal0000, Objects 1000-7999) 8,852,853.91

4Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 6,362,462.42

5 Total Central Administration Costs in General Fund and Charter Schools Funds 16,640,007.53

B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds1 Total Direct Charged Costs (from Form PCR, Column 1, Total) 212,115,113.86

2 Total Allocated Costs (from Form PCR, Column 2, Total) 22,705,801.10

3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 234,820,914.96

C. Direct Charged Costs in Other Funds1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 474,579.51

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 2,563,141.90

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 12,984,789.15

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 16,022,510.56

D. Total Direct Charged and Allocated Costs (B3 + C5) 250,843,425.52

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 6.63%




Schedule of Other Costs (OC)

36 67686 0000000Form PCR


Type of Activity

Food Services

(Function 3700)

Enterprise

(Function 6000)

Facilities Acquisition &Construction

(Function 8500)

Other Outgo

(Functions 9000-9999) Total

Food Services(Objects 1000-5999, 6400, and 6500) 5,542.57 5,542.57

Enterprise(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Facilities Acquisition & Construction(Objects 1000-6500) 1,133,480.28 1,133,480.28

Other Outgo(Objects 1000-7999) 9,236,684.23 9,236,684.23

Total Other Costs 5,542.57 0.00 1,133,480.28 9,236,684.23 10,375,707.08




Schedule of Allocation Factors (AF) for Support Costs

36 67686 0000000Form PCRAF

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: pcraf (Rev 05/05/2016) Page 1 of 1 Printed: 8/29/2017 10:33 AM

- - - - - - - - - - - - - - - - - - - Teacher Full-Time Equivalents - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Classroom Units - - - - - - - - Pupils Transported

Instructional Supervisionand Administration

Library, Media,Technology and OtherInstructional Resources School Administration Pupil Support Services

Plant Maintenance andOperations

Facilities Rents andLeases Pupil Transportation

(Functions 2100-2200) (Functions 2420-2495) (Function 2700) (Functions 3100-3199 &3900)

(Functions 8100-8400) (Function 8700) (Function 3600)

A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based on factors input) 1,185,187.18 3,500.00 3,035.43 134,811.92 21,401,567.48 0.00 (22,300.93)B. Enter Allocation Factor(s) by Goal: FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s) (Note: Allocation factors are only needed for a column if there are undistributed expenditures in line A.)

Instructional Goals Description

0001 Pre-Kindergarten 16.00

1110 Regular Education, K–12 945.60 945.60 945.60 945.60 927.81 3,601.00

3100 Alternative Schools

3200 Continuation Schools 12.00 12.00 12.00 12.00 1.00 77.00

3300 Independent Study Centers 4.00 4.00 4.00 4.00 2.00 60.00

3400 Opportunity Schools 7.00 7.00 7.00 7.00 8.00

3550 Community Day Schools

3700 Specialized Secondary Programs

3800 Career Technical Education

4110 Regular Education, Adult

4610 Adult Independent Study Centers

4620 Adult Correctional Education

4630 Adult Career Technical Education

4760 Bilingual 7.55 7.55 7.55 7.55 3.55

4850 Migrant Education

5000-5999 Special Education (allocated to 5001) 120.00 120.00 120.00 120.00 89.63 512.00

6000 ROC/P 19.00

Other Goals Description

7110 Nonagency - Educational

7150 Nonagency - Other

8100 Community Services 23.41

8500 Child Care and Development Services 1.00

Other Funds Description

- - Adult Education (Fund 11)

- - Child Development (Fund 12) 20.25 20.25 20.25 20.25 6.00

- - Cafeteria (Funds 13 & 61)

C. Total Allocation Factors 1,116.40 1,116.40 1,116.40 1,116.40 1,097.40 0.00 4,250.00

CATEGORICALS


2016-17 Unaudited ActualsFEDERAL GRANT AWARDS,

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

36 67686 0000000Form CAT

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cat (Rev 05/22/2017) Page 1 Printed: 8/29/2017 10:35 AM

FEDERAL PROGRAM NAME NCLB: TTL 1 PT ASP ED BASIC

GRANTSP ED IDEA B,SEC611, PRVT

SP ED IDEAPRESCHOOL

SP ED IDEAPRESCHOOL

SP ED IDEA MNTLHLTH, PT B

SP ED IDEAPRESCH STFDEV

FEDERAL CATALOG NUMBERRESOURCE CODE 3010 3310 3311 3315 3320 3327 3345REVENUE OBJECT 8290 8181 8181 8182 8182 8182 8182LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 1,275,106.13 2. a. Current Year Award 6,957,454.00 3,634,750.00 40,010.00 72,732.00 201,054.44 255,448.00 644.00 b. Transferability (NCLB/ESSA) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 6,957,454.00 3,634,750.00 40,010.00 72,732.00 201,054.44 255,448.00 644.00 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3) 8,232,560.13 3,634,750.00 40,010.00 72,732.00 201,054.44 255,448.00 644.00REVENUES 5. Unearned Revenue Deferred from Prior Year 6. Cash Received in Current Year 6,060,384.13 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7) 6,060,384.13 0.00 0.00 0.00 0.00 0.00 0.00EXPENDITURES 9. Donor-Authorized Expenditures 6,207,960.43 3,634,750.00 40,010.00 72,732.00 201,054.44 255,448.00 644.0010. Non Donor-Authorized Expenditures 1,423,357.37 47,469.3511. Total Expenditures (lines 9 & 10) 6,207,960.43 5,058,107.37 40,010.00 120,201.35 201,054.44 255,448.00 644.0012. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (147,576.30) (3,634,750.00) (40,010.00) (72,732.00) (201,054.44) (255,448.00) (644.00) a. Unearned Revenue b. Accounts Payable c. Accounts Receivable 147,576.30 3,634,750.00 40,010.00 72,732.00 201,054.44 255,448.00 644.0014. Unused Grant Award Calculation (line 4 minus line 9) 2,024,599.70 0.00 0.00 0.00 0.00 0.00 0.0015. If Carryover is allowed, enter line 14 amount here 2,024,599.7016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 6,207,960.43 3,634,750.00 40,010.00 72,732.00 201,054.44 255,448.00 644.00


2016-17 Unaudited ActualsFEDERAL GRANT AWARDS,


36 67686 0000000Form CAT


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

CAREER & TECHED SECONDARY

NCLB: TTL II PT AIMP TCHR QUAL

NCLB: TTL IIIIMMIGRANT ED

NCLB: TTL IIISTUDENT PRG TOTAL

3550 4035 4201 42038290 8290 8290 8290

56,848.00 5,320.65 193,517.81 1,530,792.59217,949.00 858,465.00 22,477.00 578,249.00 12,839,232.44

0.000.00

217,949.00 858,465.00 22,477.00 578,249.00 12,839,232.440.00

217,949.00 915,313.00 27,797.65 771,766.81 14,370,025.03

0.0062,057.75 681,702.04 5,320.65 486,106.81 7,295,571.38

0.0062,057.75 681,702.04 5,320.65 486,106.81 7,295,571.38

92,986.20 556,020.92 300.00 463,092.91 11,524,998.90

1,470,826.7292,986.20 556,020.92 300.00 463,092.91 12,995,825.62

0.00

(30,928.45) 125,681.12 5,020.65 23,013.90 (4,229,427.52)0.000.00

30,928.45 (125,681.12) (5,020.65) (23,013.90) 4,229,427.52

124,962.80 359,292.08 27,497.65 308,673.90 2,845,026.13

125,583.51 358,950.84 27,497.65 243,957.97 2,780,589.67

92,986.20 556,020.92 300.00 463,092.91 11,524,998.90


2016-17 Unaudited ActualsSTATE GRANT AWARDS,


36 67686 0000000Form CAT


STATE PROGRAM NAME ASES

CA CTEINCENTIVE

GRANT WORKABILITY TOTAL

RESOURCE CODE 6010 6387 6520REVENUE OBJECT 8590 8590 8590LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 205,045.71 205,045.71 2. a. Current Year Award 1,537,500.00 165,778.00 1,703,278.00 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 1,537,500.00 0.00 165,778.00 1,703,278.00 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 1,537,500.00 205,045.71 165,778.00 1,908,323.71REVENUES

5. Unearned Revenue Deferred from Prior Year 0.00 6. Cash Received in Current Year 1,383,749.99 205,045.71 82,889.00 1,671,684.70 7. Contributed Matching Funds 0.00 8. Total Available (sum lines 5, 6, & 7) 1,383,749.99 205,045.71 82,889.00 1,671,684.70EXPENDITURES 9. Donor-Authorized Expenditures 1,537,500.00 93,838.63 165,778.00 1,797,116.6310. Non Donor-Authorized Expenditures 0.0011. Total Expenditures (lines 9 & 10) 1,537,500.00 93,838.63 165,778.00 1,797,116.6312. Amounts Included in Line 6 above for Prior Year Adjustments 0.0013. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (153,750.01) 111,207.08 (82,889.00) (125,431.93) a. Unearned Revenue 0.00 b. Accounts Payable 0.00 c. Accounts Receivable 153,750.01 (111,207.08) 82,889.00 125,431.9314. Unused Grant Award Calculation (line 4 minus line 9) 0.00 111,207.08 0.00 111,207.0815. If Carryover is allowed, enter line 14 amount here 0.00 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 1,537,500.00 93,838.63 165,778.00 1,797,116.63


2016-17 Unaudited ActualsFEDERAL AWARDS,

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

36 67686 0000000Form CAT


FEDERAL PROGRAM NAME MEDI-CALEDUCATOR

EFFECTIVENESS TOTALFEDERAL CATALOG NUMBERRESOURCE CODE 5640 6264REVENUE OBJECT 8290 8590LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance 508,459.19 1,780,709.96 2,289,169.15 2. a. Current Year Award 433,284.66 433,284.66 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 433,284.66 0.00 433,284.66 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 941,743.85 1,780,709.96 2,722,453.81REVENUES 5. Cash Received in Current Year 345,276.95 345,276.95 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 88,007.71 0.00 88,007.71 b. Noncurrent Accounts Receivable 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 88,007.71 0.00 88,007.71 8. Contributed Matching Funds 0.00 9. Total Available (sum lines 5, 7c, & 8) 433,284.66 0.00 433,284.66EXPENDITURES10. Donor-Authorized Expenditures 560,208.16 821,787.89 1,381,996.0511. Non Donor-Authorized Expenditures 0.0012. Total Expenditures (line 10 plus line 11) 560,208.16 821,787.89 1,381,996.05RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 381,535.69 958,922.07 1,340,457.76


2016-17 Unaudited ActualsSTATE AWARDS,


36 67686 0000000Form CAT


STATE PROGRAM NAMELOTTERY NON

PROP 20 CLEAN ENERGY LOTTERY PROP 20 SPECIAL EDSP ED MENTAL

HLTH SVS TOTAL

RESOURCE CODE 1100 6230 6300 6500 6512REVENUE OBJECT 8560 8590 8560 8792 8592LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance 1,312,548.35 2,887,871.00 707,394.35 1,461,782.69 6,369,596.39 2. a. Current Year Award 3,249,410.46 1,415,410.00 1,046,274.41 8,225,617.00 1,322,253.00 15,258,964.87 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 3,249,410.46 1,415,410.00 1,046,274.41 8,225,617.00 1,322,253.00 15,258,964.87 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 4,561,958.81 4,303,281.00 1,753,668.76 8,225,617.00 2,784,035.69 21,628,561.26REVENUES 5. Cash Received in Current Year 2,823,627.46 1,415,410.00 615,180.41 7,345,925.00 1,000,743.62 13,200,886.49 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 425,783.00 0.00 431,094.00 879,692.00 321,509.38 2,058,078.38 b. Noncurrent Accounts Receivable 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 425,783.00 0.00 431,094.00 879,692.00 321,509.38 2,058,078.38 8. Contributed Matching Funds 0.00 9. Total Available (sum lines 5, 7c, & 8) 3,249,410.46 1,415,410.00 1,046,274.41 8,225,617.00 1,322,253.00 15,258,964.87EXPENDITURES10. Donor-Authorized Expenditures 2,746,735.18 5,318.00 1,453,566.49 8,225,617.00 1,697,095.03 14,128,331.7011. Non Donor-Authorized Expenditures 11,504,437.13 11,504,437.1312. Total Expenditures (line 10 plus line 11) 2,746,735.18 5,318.00 1,453,566.49 19,730,054.13 1,697,095.03 25,632,768.83RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 1,815,223.63 4,297,963.00 300,102.27 0.00 1,086,940.66 7,500,229.56


2016-17 Unaudited ActualsLOCAL AWARDS,


36 67686 0000000Form CAT


LOCAL PROGRAM NAME E-RATE DONATIONS RMA TOTAL

RESOURCE CODE 110 790 8150REVENUE OBJECT 8290 8690 8980LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance (200,608.23) 99,220.92 1,605,700.86 1,504,313.55 2. a. Current Year Award 14,081.44 81,506.88 7,221,325.00 7,316,913.32 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 14,081.44 81,506.88 7,221,325.00 7,316,913.32 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) (186,526.79) 180,727.80 8,827,025.86 8,821,226.87REVENUES 5. Cash Received in Current Year 5,439.89 5,439.89 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 8,641.55 81,506.88 7,221,325.00 7,311,473.43 b. Noncurrent Accounts Receivable 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 8,641.55 81,506.88 7,221,325.00 7,311,473.43 8. Contributed Matching Funds 0.00 9. Total Available (sum lines 5, 7c, & 8) 14,081.44 81,506.88 7,221,325.00 7,316,913.32EXPENDITURES10. Donor-Authorized Expenditures 577,103.92 114,088.66 5,435,923.68 6,127,116.2611. Non Donor-Authorized Expenditures 114,088.66 114,088.6612. Total Expenditures (line 10 plus line 11) 577,103.92 228,177.32 5,435,923.68 6,241,204.92RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) (763,630.71) 66,639.14 3,391,102.18 2,694,110.61

INTERFUND ACTIVITIES



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

36 67686 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 8/29/2017 10:38 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (50,760.89) 0.00 (136,088.94) Other Sources/Uses Detail 0.00 5,861,361.09 Fund Reconciliation 1,062,644.63 740,718.1009 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 2,168.84 0.00 30,815.79 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 12,457.5812 CHILD DEVELOPMENT FUND Expenditure Detail 132,066.63 0.00 105,273.15 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 96,303.1613 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (83,789.86) 0.00 0.00 Other Sources/Uses Detail 304,679.41 0.00 Fund Reconciliation 28,404.04 961,415.9514 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 3,100,000.00 1,100,000.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 1,933.9625 CAPITAL FACILITIES FUND Expenditure Detail 315.28 0.00 Other Sources/Uses Detail 2,256,681.68 0.00 Fund Reconciliation 398,640.78 650.8230 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

36 67686 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 8/29/2017 10:38 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 1,300,000.00 0.00 Fund Reconciliation 352,202.92 28,412.8071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 134,550.75 (134,550.75) 136,088.94 (136,088.94) 6,961,361.09 6,961,361.09 1,841,892.37 1,841,892.37

GENERAL FIXED ASSETS


Unaudited Actuals2016-17 Unaudited ActualsSchedule of Capital Assets

36 67686 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 8/30/2017 12:28 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:

Capital assets not being depreciated:

Land 39,490,219.00 (226,109.00) 39,264,110.00 39,264,110.00

Work in Progress 44,805,826.00 51,795.00 44,857,621.00 10,646,948.00 55,504,569.00

Total capital assets not being depreciated 84,296,045.00 (174,314.00) 84,121,731.00 10,646,948.00 0.00 94,768,679.00

Capital assets being depreciated:

Land Improvements 194,796,660.00 194,796,660.00 6,612.00 194,803,272.00

Buildings 205,249,372.00 1.00 205,249,373.00 110,037.00 205,359,410.00

Equipment 22,401,203.00 22,401,203.00 964,929.00 228,829.00 23,137,303.00

Total capital assets being depreciated 422,447,235.00 1.00 422,447,236.00 1,081,578.00 228,829.00 423,299,985.00

Accumulated Depreciation for:

Land Improvements (22,654,377.00) 1.00 (22,654,376.00) (4,498,143.00) (27,152,519.00)

Buildings (87,382,246.00) 1.00 (87,382,245.00) (5,504,987.00) (92,887,232.00)

Equipment (17,929,632.00) 1.00 (17,929,631.00) (722,086.00) (226,681.00) (18,425,036.00)

Total accumulated depreciation (127,966,255.00) 3.00 (127,966,252.00) (10,725,216.00) (226,681.00) (138,464,787.00)

Total capital assets being depreciated, net 294,480,980.00 4.00 294,480,984.00 (9,643,638.00) 2,148.00 284,835,198.00

Governmental activity capital assets, net 378,777,025.00 (174,310.00) 378,602,715.00 1,003,310.00 2,148.00 379,603,877.00

Business-Type Activities:

Capital assets not being depreciated:

Land 0.00 0.00

Work in Progress 0.00 0.00

Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Capital assets being depreciated:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total capital assets being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation for:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total accumulated depreciation 0.00 0.00 0.00 0.00 0.00 0.00

Total capital assets being depreciated, net 0.00 0.00 0.00 0.00 0.00 0.00

Business-type activity capital assets, net 0.00 0.00 0.00 0.00 0.00 0.00

LONG TERM DEBT



Schedule of Long-Term Liabilities36 67686 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: debt (Rev 06/22/2015) Page 1 of 1 Printed: 8/30/2017 3:07 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts Due WithinOne Year

Governmental Activities:

General Obligation Bonds Payable 208,780,007.00 208,780,007.00 88,017,950.00 58,758,228.00 238,039,729.00 6,868,050.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 2,853,528.00 2,853,528.00 539,963.00 2,313,565.00 554,914.00 Capital Leases Payable 15,000.00 15,000.00 15,000.00 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 196,185,720.00 196,185,720.00 39,013,565.00 235,199,285.00 Net OPEB Obligation 16,042,437.00 16,042,437.00 2,246,621.00 18,289,058.00 Compensated Absences Payable 1,789,048.00 1,789,048.00 397,891.00 1,391,157.00

Governmental activities long-term liabilities 425,665,740.00 0.00 425,665,740.00 129,278,136.00 59,711,082.00 495,232,794.00 7,422,964.00

Business-Type Activities:

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

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00

COLTON JOINT UNIFIED SCHOOL DISTRICT · Colton Joint Unified School District 2016-17 Unaudited...

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