FINANCIAL REPORTS 56 72454 0000000 UNAUDITED ACTUAL FINANCIAL REPORT: To …€¦ · ·...
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more Unified FINANCIAL REPORTS 56 72454 0000000 IIltura County 2012-13 Unaudited Actuals Form CA
School District Certification
UNAUDITED ACTUAL FINANCIAL REPORT:
To the County Sl;Iperintendent of Schools:
2012-13 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Coda Section 41010 and is hereby approved and filed by the governing boardof
n 42100.the school district pursuan Education Cod
Date of Meeting: Sep 10, 2013
(Original signature required)
To the Superintendent of Public Instruction:
2012-13 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracy by the County Superintendent of Schools pursuant to Education Code Section 42100.
Signed _________~ Date: ______ County SuperintendenUDesignee
(Original signature required)
For additional mformation on the unaudited actual reports. please contact
For County Office-of Education: For: School District:
Heather Kurpiewski Michele Reddy Name Name
Director, Fiscal Oversight & Accountability Director,Accounting & Budget Title Title
805-3-83-180 805-524-6023 Telepbone Telephone
[email protected] [email protected] E-mail Address E-mail Address
SELECTION OF BUDGET ADOPTION CYCLE:
Pursuant to Education Code Section 42127(i). this school district elects to use the following budget adoption cycle for the 2014-15 budget year:
(...) Budget-Adoption Cycle ('D' for Dual or'S' for Single)
~alifomia Dept of Education SACS Financial Reporting Software - 2013.2.0 =ile: ca (Rev 0312512009) Page 1 Printed: 91312013 2:41 PM
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Unaudited Actuals ::illmore Unified FINANCIAL REPORTS 56 72454 0000000 Jentura County 2012-13 Unaudited Actuals Form CA
Summary of Unaudited Actual Data Submission
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 Descriotion Value
CEA
CORR
GANN
ICR
NCMOE
TRAN
Percent of Current Cost of Education Expended for Classroom Compensation 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 Applicable to districts not exempt from the requirement and not meeting the minimum classroom
compensation percentage - see Form CEA for further details.
Total Cost for Adults in Correctional Facilities If the amount received for this program exceeds actual costs, the next apportionment
is subject to reduction (EC 1909, 41841.5, and the Budget Act).
Adjustments to Appropriations Limit Per Government Code Section 7902.1 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 Appropriations Subject to Limit These amounts represent the board approved Appropriations Limit and Appropriations Subject to
Limit pursuant to Government Code Section 7906 and EC 42132.
Preliminary Proposed Indirect Cost Rate Fixed-with-carry-forward indirect cost rate for use in 2014-15, subject to CDE approval.
No Child left Behind (NClB) Maintenance of Effort (MOE) Determination If MOE Not Met, the 2014-15 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
Approved Transportation Expense - Home-to-School Approved Transportation Expense - SDIOI For each of these programs, if the amount received exceeds actual costs, the next apportionment is
subject to reduction (EC 41851.5[c]).
58.81%
$0.00
$0.00
$18405162.86
$18405162.86
6.67%
MOE Met
$380704.22
$205406.55
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: ca (Rev 05/08/20112 Page 1 Printed: 916/2013 11 :03 AM
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SACS2013ALL Financial Reporting Software - 2013.2.0 9/6/2013 10:28:50 AM 56-72454-0000000
Unaudited Actuals
2012-13 Unaudited Actuals
Technical Review Checks
Fillmore Unified Ventura County
Following is a chart of the various types of technical review checks and related requirements:
F Fatal (Data must be corrected; an explanation is not allowed) W/WC - Warning/Warning with Calculation (If data are not correct,
correct the data; if data are correct an explanation is required)
o Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS CHECKFUND - (F) - All FUND codes must be valid. PASSED
CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED
CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED
CHECKGOAL - (F) - All GOAL codes must be valid. PASSED
CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED
CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED
CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED
CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED
CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED
CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED
CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED
CHK-RESOURCExOBJECTB - (0) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED
CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED
CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999)
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must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED
CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699) . PASSED
SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED
BALANCE-FDxRS - (F) - Adjusted Beginning Fund Balance plus Revenues minus Expenditures minus Assets plus Liabilities, must total zero by fund and resource, except for agency funds 76 and 95. PASSED
PY-EFB=CY-BFB - (F) Prior year ending fund balance (preloaded from last year's unaudited actuals submission) must equal current year beginning fund balance (Object 9791) . PASSED
PY-EFB=CY-BFB-RES - (F) - Prior year ending balance (preloaded from last year's unaudited actuals submission) must equal current year beginning balance (Object 9791), by fund and resource. PASSED
BALANCE-FDxRS-AGENCY - (F) - Assets (objects 9100-9499) minus Liabilities (objects 9500-9699) must total zero by fund and resource for agency funds 76 and 95. PASSED
GENERAL LEDGER CHECKS INTERFD-DIR-COST - (F) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED
INTERFD-rNDIRECT - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED
INTERFD-INDIRECT-FN - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED
INTERFD-IN-OUT - (F) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629) . PASSED
DUE-FROM=DUE-TO - (F) - Due from Other Funds (Object 9310) must equal Due to Other Funds (Object 9610). PASSED
PERS-REDUCTION - (F) - PERS Reduction Transfer (Object 8092) in the General Fund must equal PERS Reduction, certificated and classified positions (objects 3801-3802) in all funds. PASSED
RL-TRANSFER (F) - Revenue Limit Transfers (objects 8091 and 8099) must net to zero, individually. PASSED
INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED
INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to
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;ACS2013ALL Financial Reporting Software - 2013.2.0 i6-72454-0000000-Fillmore Unified-Unaudited Actuals 2012-13 Unaudited Actuals l/6/2013 10:28:50 AM
zero by fund.
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PASSED
INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED
CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED
CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED
RESTR-BAL-TRANSFER - (F) - Transfers of Restricted Balances (Object 8997) must net to zero. PASSED
EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400) , PASSED
LOTTERY-CONTRIB (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300) . PASSED
PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for.resources 3327 and 3328), by resource. PASSED
SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED
CEFB=FD-EQUITY - (F) - Components of Ending Fund Balance/Net Position (objects 9710-9790, 9796, and 9797) must agree with Fund Equity (Assets [objects 91009499] minus Liabilities [objects 9500-9699]). PASSED
EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73), PASSED
UNASSIGNED-NEGATIVE - (F) - UnaSSigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED
UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED
RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.
PASSED
EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED
OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED
REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 80008979) should be positive by resource, by fund. PASSED
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EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED
AR-AP-POSITIVE - (F) - Accounts Receivable (Object 9200), Due from Other Funds (Object 9310), Accounts Payable (Object 9500), and Due to Other Funds (Object 9610) should have a positive balance by resource, by fund. PASSED
CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.
PASSED
CONSOLIDATED-ADM-BAL - (F) - Net expenditures and assets minus liabilities must equal zero for Resource 3155, NCLB: Consolidated Administrative Funds. PASSED
SUPPLEMENTAL CHECKS BDGT-ADOPTION-PRVDED - (F) - In compliance with EC Section 42127(i), selection of a Budget Adoption Cycle must be provided. PASSED
NCMOE-ADA - (F) - If Form NCMOE is completed, ADA must be reported in Section II, Line E. PASSED
CORR-ADA - (F) - If Adults in Correctional Facilities ADA is reported in Form A, Line 17, general ledger data for Adults in Correctional Facilities (Resource 6015, Goal 4620) must be provided and Form CORR (Adults in Correctional Facilities) must be completed. PASSED
CORR-NO-ADA - (W) - If Adults in Correctional Facilities ADA is not reported in Form A, Line 17, general ledger data for Adults in Correctional Facilities (Resource 6015, Goal 4620) should not be reported. PASSED
DAY-NO-ADA - (W) - If Community Day Schools Annual ADA is not reported in Form A, Line 19 or 4e, general ledger data for Community Day Schools (Resource 2430) should not be reported. PASSED
ASSET-IMPORT - (F) - If capital asset amounts are imported/keyed (Function 8500, Facilities Acquisition and Construction, or objects 6XXX, Capital Outlay; or objects 94XX, Capital Assets, in funds 61-67), then capital asset supplemental data (Form ASSET) must be provided. PASSED
DEBT-IMPORT - (F) - If long-term debt amounts are imported/keyed, the long-term debt supplemental data (Form DEBT) must be provided. PASSED
LOT-IMPORT - (F) - If lottery amounts are imported in resources 1100 and/or 6300, then the Lottery Report, Form L, must be completed and saved. PASSED
LOT-CONTRIB-IMPORT-A - (F) - If State Lottery revenue (Resource 1100) is contributed to other resources (Object 8980), supplemental data for those contributions must be entered in Form L. PASSED
LOT-CONTRIB-IMPORT-B - (W) - If State Lottery revenue (Resource 1100) is contributed to other resources (Object 8980), supplemental expenditure data for those contributions should be entered in Form L. PASSED
NCMOE-IMPORT - (F) - If No Child Left Behind amounts are imported, then the No Child Left Behind Maintenance of Effort form, Form NCMOE, must be provided.
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PASSED
TRAN-IMPORT - (W) - If Home-to-School and/or Special Education (Severely Disabled/Orthopedically Impaired) transportation amounts are imported in resources 7230 and/or 7240, the Annual Report of Pupil Transportation, Form TRAN, mus t be completed and saved. PASSED
RL-CALC - (F) - Revenue Limit Sources (objects 8010-8089) minus Charter Schools General Purpose Entitlement - State Aid (Object 8015) minus Revenue Limit State Aid - Prior Years (Object 8019) should agree with Property Taxes (10 0587), plus Miscellaneous Funds (ID 0588), plus Community Redevelopment Funds (IDs 0589 and 0721), plus Total Net State Aid Portion of Revenue Limit (Line 42), plus Education Protection Account (Line 31b) in Form RL. PASSED
RL-STATE-AID-NET - (F) - RL Net State Aid - Current Year (Object 8011) should agree with Total Net State Aid Portion of Revenue Limit calculated in Form RL (Line 42.). PASSED
RL-STATE-AID-EPA - (F) - Education Protection Account (EPA) (Object 8012) should agree with EPA on Form RL (Line 31b) . PASSED
RL-LOCAL-REVENUES - (F) - The sum of RL Local Revenues (objects 8020-8089) should agree with the sum of Local Revenues (IDs 0587, 0588, 0589, and 0721) in Form RL. PASSED
ADA-RL-COMPARISON - (F) - In Form A, Total Revenue Limit - K-12 ADA (Line 10) minus ADA from Necessary Small Schools (Line 11) plus ADA for Block Grant Funded Charters Sponsored by a Unified District, pupils residing in the Unified District (Line 24a) , plus ADA for Revenue Limit Funded Charters (Line 25) should agree wi th the ADA reported in Form RL, Line 5c. PASSED
RL-PERS-REDUCTION - (WC) - The PERS Reduction Transfer (Object 8092) should equal PERS Reduction (ID 0195) minus PERS Safety Adjustment/SFUSD PERS Adjustment (IDs 0205 and 0654) in Form RL (unless Line 31a is zero). PASSED
CURRENT-CALC-EXP - (0) - The Percent of Current Cost of Education Expended for Classroom Compensation (Line 15 in Form CEA) must equal or exceed 60% for elementary, 55% for unified, and 50% for high school districts under EC Section 41372, unless the district is exempt pursuant to EC Section 41374. PASSED
IC-ADMIN-PLANT-SVCS - (W) - Percentage of plant services costs attributable to general administration should not be zero or exceed 25%. PASSED
IC-PCT - (W) - The straight indirect cost percentage before the carry-forward adjustment (Form ICR, Part III, Line C) is between 2% and 9%. PASSED
IC-POSITIVE - (W) - The indirect cost rate after the carry-forward adjustment (Form ICR, Part III, Line D) should be positive. PASSED
IC-ADMIN-NOT-ZERO - (F) - Other General Administration costs (Part III, Line Al) in Form ICR should not be zero. PASSED
IC-BD-SUPT-NOT-ZERO - (W) - Board and Superintendent costs (Part III, Line B7) in Form ICR should not be zero. PASSED
IC-BD-SUPT-VS-ADMIN - (W) - In Form ICR, the ratio of Board and Superintendent costs (Part III, Line B7) to Other General Administration costs (Part III, Line Al) should not be less than 5%. PASSED
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IC-EXCEEDS-LEA-RATE - (W) - The indirect cost rate used in one or more programs (Form ICR, Exhibit A - Rate Used) should not exceed the LEA's approved indirect cost rate. PASSED
TRAN-PUPIL-DATA - (F) - If miles or pupils transported data have been reported in Form TRAN, Schedule I, Line Bl and/or Line C, then costs must be reported in .Schedule III, Line K. PASSED
TRAN-NO-PUPIL-DATA - (F) - If costs are reported in Form TRAN, Schedule III, Line K, then the applicable pupil transportation data must be reported in Schedule I. PASSED
TRAN-COST-PER-MILE - (W) - The calculated cost per mile in Form TRAN, Schedule III, Line H1, should not exceed $12. PASSED
TRAN-COST-PER-PUPIL - (W) - The calculated cost per pupil in Form TRAN, Schedule III, Line H2, should not exceed $6,500 for Home-to-School or $12,500 for Severely Disabled/Orthopedically Impaired (SD/OI) transportation. PASSED
PCRAF-UNDISTRIBUTED - (F) - Allocation factors must be entered in Form PCRAF
for support functions with costs in undistributed goals (goals 0000 and 9000).
PASSED
PCR-ALLOC-NO-DlRECT - (W) - In forms PCR/PCRAF, costs should normally only be allocated to goals that have direct costs. PASSED
PCR-GF-EXPENDlTURES - (F) - Total Costs by Program in Form PCR, Column 6 should agree with total expenditures (objects 1000-7999) in funds 01, 09, and 62.
PASSED
ASSET-ACCUM-DEPR-NEG - (F) - In Form ASSET, accumulated depreciation for governmental and business-type activities must be zero or negative. PASSED
ASSET-PY-BAL - (F) - If capital asset ending balances were included in the prior year unaudited actuals, the Schedule of Capital Assets (Form ASSET) must be provided. PASSED
DEBT-ACTIVITY - (0) - Long-term debt exists, but it appears that no activity has been entered in the Schedule of Long-Term Liabilities (Form DEBT) for the following long-term debt types: EXCEPTION
Long-Term Liability Type Beginning Balance Ending Balance DEBT.GOV.OPEB.9664 833,314.00 833,314.00
DEBT-POSITIVE - (F) - In Form DEBT, long-term liability ending balances must be positive. PASSED
DEBT-PY-BAL - (F) - If long-term liability ending balances were included in the prior year unaudited actuals data, the Schedule of Long-Term Liabilities (Form DEBT) must be provided. PASSED
EXPORT CHECKS FORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED
http:833,314.00http:833,314.00
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RL-SUPP-PROVIDE - (F) - Revenue Limit supplemental data (Form RL) must be provided. PASSED
UNAUDIT-CERT-PROVIDE - (F) - Unaudited Actual Certification (Form CA) must be provided. PASSED
ADA-PROVIDE - (F) - Average Daily Attendance data (Form A) must be provided. PASSED
CEA-PROVIDE - (F) - Current Expense Formula/~nimum Classroom Compensation data (Form CEA) must be provided. PASSED
ICR-PROVIDE - (F) - Indirect Cost Rate Worksheet (Form ICR) must be provided. PASSED
~-PROVIDE - (F) - Appropriations Limit Calculations supplemental data (Form ~) must be provided. PASSED
CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed. PASSED
CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED
CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED
Checks Completed.
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Unaudited Actuals
Fillmore Unified TABLE OF CONTENTS 56 72454 0000000
ventura County Form TC
G=GeneraILedaer Data' s =sUODiementaf Data I Data Supplied For: Form Description 201213 201314
Unaudited Budget Actuals
01 General Fund/County School Service Fund GS GS
109 Charter Schools Special Revenue Fund
10 Special Education Pass-ThrouQh Fund
~ 11 Adult Education Fund 12 Child Development Fund
~ 13 Cafeteria Special Revenue Fund G G 14 Deferred Maintenance Fund G G
1:15 Pupil Transportation Equipment Fund 17 Special Reserve Fund for Other Than Capital Outlay Projects 18 School Bus Emissions Reduction Fund 19 Foundation Special Revenue Fund 20 Special Reserve Fund for Postemployment Benefits 21 Building Fund G G 25 Capital Facilities Fund G G 30 State School Building Lease-Purchase Fund 35 County School Facilities Fund G G 40 Special Reserve Fund for Capital Outlay Projects .49 Capital Proiect Fund for Blended Component Units 51 Bond Interest and Redemption Fund G G 52 Debt Service Fund for Blended Component Units 53 Tax Override Fund 56 Debt Service Fund 57 Foundation Permanent Fund 61 Cafeteria Enterprise Fund 62 Charter Schools Enterprise Fund 63 Other Enterprise Fund 66 Warehouse Revolving Fund 67 Self-Insurance Fund 71 Retiree Benefit Fund
173 Foundation Private-Purpose Trust Fund 76 Warrant/Pass-Through Fund 95 Student Body Fund 76A Changes in Assets and Liabilities (Warrant/Pass-Through) i95A Changes in Assets and Liabilities (Student Body)
A Average Daily Attendance S S ASSET Schedule of Capital Assets S CA Unaudited Actuals Certification S CAT Schedule for Categoricals CEA Current Expense Formula/Minimum Classroom Comp.- Actuals GS
"CHG Change Order Form
CORR Adults in Correctional Facilities
DEBT Schedule of Long-Term Liabilities S
GANN Appropriations Limit Calculations GS GS
ICR Indirect Cost Rate Worksheet GS
L Lottery Report GS
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: tc (Rev 02/22/2011) Page 1 of 2 Printed: 916/2013 10:45 AM
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Unaudited Actuals
::illmore Unified TABLE OF CONTENTS 56 72454 0000000
lentura County Form TC
G = General LedQer Data S = Supplemental Data Data Supplied For:
Form Description 201213 201314 Unaudited Budget
Actuals INCMOE No Child Left Behind Maintenance of Effort GS PCRAF Program Cost Report Schedule of Allocation Factors GS
.PCR Program Cost Report GS RL Revenue Limit Summary S S SEA Special Education Revenue Allocations
~ Special Education Revenue Allocations Setup (SELPA Selection) Summary of Interfund Activities - Actuals G iTRAN Annual Report of Pupil Transportation GS
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: tc (Rev 02122/2011) Page 2 of 2 Printed: 916/2013 10:45 AM
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Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
Description
A.REVENUES
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo Transfers of Indirect Costs
9) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCy) OF REVENUES OVER EXPENOITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 ~ B9)
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a) Transfers In
b) Transfers Out
2) Other SourceslUses a) Sources
b) Uses
3) Contrlbutlons
Resource Codes
~IOTAL, OTHER FINA!'JCING SQ1JHCE,sLUSES
Object Codes
80108099
8100-8299
8300-8599
8600-8799
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000~6999
7100-7299 7400-7499
7300-7399
8900-8929
7600-7629
8930-8979
7630-7699
8980-8999
201213 Unaudited Actuals
Unrestricted Restricted (A) IBI
19 157 123.87 0.00
27796.69 1940704,113
2492242,69 1833925.90
626,002.14 2526882.63
22303,165.39 6301 513.36
10 250 422.28 2 526,778.01
2503639.23 2 043,546.13
4910643.34 1 852,61].8
421 221.26 691,864.65
2102085.70 860572.25
46015,26 0.00
58000.30 214301.04
(211 634.33) 127133.33
20 080 393.04 8316814.99
2222772.35 (2015301.63
0.00 0.00
451 341.00 0.00
0.00 0.00 ~~~
0.00 0.00
(2 193 383.32) 2193383.32
Gt44.724.32l 2,193,383.32
Total Fund col.A+ B Unrestricted
ICI /0)
19157 g:3.87 19 2081)30.00
1 968501.52 10555.00
4326168.59 2348565.00
3152884.77 467020.00
28604678.75 22 034770.00
12777200.29 10616445.00
4547185.36 2459114.00
6763262.92 I- 5J!li~(}15.0()
1113085,!!1 f--_~66,372.00
2 962,6tj7.95 2071023.00
46015.26 38282.00
272301.34 24,730.00
(84501.00 (565 118.00\
28 397 208.03 20 263 863.00
207470.72 1770 907.00
0.00 0.00
451 341.00 187500.00
0.00 0.00
0.00 0.00
0.00 (2 507 721.00\
(451.341.00) (2,695.221.00)
201314 Budaet
Restricted (E)
0.00
2472777.00
1,963,411.00
2302976,QQ
6739164.00
2449606.00
1885144.00
1 759,882.00
1,681336.00
754888.00
0.00
251878.00
464151.00
9246885.00
(2507721.00
0.00
0.00
0.00
-------- ()~~
2507721.00
2.507.721.00
Total Fund % Olff col. D + E Column
IF) C&F
19208630.00 0.3%
2483332.00 26.2%
4311976.00 -0.3%
2769996.00 12.1%
28773934.00 0.6%
13,066&5J.OO 2.3%,
4344258.00 -4.5%
6812,897.00 0.7%
2247708.00 101.9%
2,825911.00 -4,6%
38282.00 I--~J6.8%
276608.00 1.6%
(100,967.00 19.5%
29510 748.00 3.9%
(736814.00 -455.1%
0.00 O~
187500.00 -58.5%
0.00 0.0%
0.00 0.00/0--------
0.00 0.0%
(18ni()Q~ -58.50/0
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 03/13/2013) Page 1 Printed: 916/2013 10:46 AM
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Unaudited Actuals ~iIImore Unified General Fund 56 72454 0000000 .tentura County Unrestricted and Restricted Form 01
Expenditures by Object
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE IC + 04)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
Technology Textbooks Other Post Employment Benefits L1ablllt Technology
Textbooks OPEB Liability
e) Unassigned/unappropriated
Reserve for Economic Uncertainties
UnassignedlUnaoorooriated Amount
Object Resource Codes Codes
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
0000 9780 0000 9780 0000 9780
0000 9780
0000 9780 0000 9780
9789
9790
2012-13 Unaudited Actuals
Total Fund Unrestricted Restricted col. A +B
(AI IBI ICI
(421951.97 178081.69 (243870.28
4265129.48 491467.22 [email protected]
0.00 0.00 0.00 ~~~~
4265129.48 491467.22 4756596.70
0.00 0.00 0.00
4265,129.48 491,467.22 4756596.70
3843177.51 669,548.91 4,512726.42
~
_2,000.00 0.00 2000.00
0.00 0.00 0.00
336,065.97 1 901.50 337.967.47
- 0.00 0.00 0,00
0.00 667,647.41 667647.41
0.00 0.00 I--- 0.00
0.00 0.00 0.00
1,633,000.00 0.00 1,633 000.00
500,000.00 500,000.00 300,000.00 300 000.00 833,000.00 833 000.00
865456.00 0.00 865456.00
1006655.54 0.00 1006655.54
2013-14 Budget
Unrestricted Restricted (D) (E)
(924314.00 0.00
. 3843177.51 669548.91
0.00 0.00
3843177.51 669541:1.91
0.00 0.00
3843177.51 669548.91
2918863.51 669548.91
2000.00 0.00
0.00 0.00
340000.00 0.00
0.00 0.00 :
0.00 669548.91
0.00 0.00
0.00 0.00
1633000.00 0.00
500000.00 300,000.00 833000.00
890947.00 0.00
52916.51 0.00
Total Fund % Dlff col. 0 + E Column
IF) C&F
1924314.00 279.0%
4 512,I:213.42 . -5.1%
0.00 0.0%
4,512 726.42 -5.1%
0.00 0.0%1 , ..
4512726.42 -5.1%
3588412.42 20.5%
fLOOO.OO 0.0%
0.00 0.0%
340,000.00 0.6%
0.00 0.0%
669548.91 0.3%
0.00 0.0%
0.00 0.0%
1633000.00 0.0%
500000.00., 300,000.00 833000.00
890 947.0(j 2.9%
52916.51 -94.7%
:alifornia Dept of Education ;ACS Financial Reporting Software - 2013.2.0 ile: fund-a (Rev 03/13/2013) Page 2 Printed: 9/6/2013 10:46 AM
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Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
DescrIption
G.ASSETS
1) Cash a) in County Treasury
Resource Codes
1) Fair Value Adjustment to Cash In County Treasury
b) in Banks
c) in Revolving Fund
d) with Fiscal Agent
e) collections awaiting deposit
2) Investments
3) Accounts Receivable
4) Due from Grantor Government
5) Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Current Assets
9) TOTAL ASSETS
H. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Deferred Revenue
6) TOTAL LIABILITIES
I. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) eG9 H6)
Object Codes
9110
9111
9120
9130
9135
9140
9150
9200
9290
9310
9320
9330
9340
9500
9590
9610
9640
9650
201213 Unaudited Actuals
Unrestricted Restricted (A) (B)
5108390,43 (764584.05
0.00 0.00 -------
0.00 0.00
2000.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
747834.77 1 444517.34
2844782.00 512124.00
393350,49 0.00
0.00 0.00
336065.97 1 901.50
0.00 0.00
9432423.66 1.193958.79
1414153.15 438,115.19
14B,002.00 0.00
r--- 322y()91.00 0.00
3705000.00 0.00
0.00 86294.69
5589246.15 524409.88
3843177.51 669548.91
Total Fund col.A+B
tC)
4343806.38
0.00
0.00
2000.00
0.00
0.00
.~
2192352.11
3356906.00
393350,49
0,00
337967,47
0.00
10 626 382,45
1 852268.34
14800bruL
322091.00
3,705,000.00
86294.69
6 113656.03
4512726.42
201314 Budget
Unrestricted Restricted (D) (E)
Total Fund % Diff col. 0+ E Column
IF) C&F
California Dept of Education SACS Financial Reporting Software 2013.2.0 File: fund-a (Rev 03/13/2013) Page 3 Printed: 9/612013 10:46 AM
-
-------
-----
Unaudited Actuals =illmore Unified General Fund 56 72454 0000000 Jentura County Unrestricted and Restricted Form 01
201213 Unaudited Actuals 201314 Budget
% Diff Object
Total Fund Total Fund Column
DescrlDtion Resource Codes Codes Unrestricted Restricted col.A+ B Unrestricted Restricted col. D + E
(A) IBI C&FIC) IF)101 IE)~.
REVENUE LIMiT SOURCES
Principal Apportionment State Aid - Current Year 8011 11.7%10737895.00 10.737895.00 11 999314.00 11 999 314.00 0.00 0.00
Education Protection Account State Aid - Current Year 8012 4086383.00 0.00 -23.0~3146762.004 086 38~lOO 0.00 3146762.00
Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.00 0.00 0.00OJlO ~O'Yo I
State Aid - Prior Years 8019 0.0%0.00 0.00 0.00 0.00 0.00 0.00
Tax Relief Subventions
Homeowners' Exemptions 8021 -3.3%8483.69 8483.690.00 8203.00 (),OO 8203.00
Timber Yield Tax 8022 -54.7%8.83 8.830.00 4.00 ().DO 4.00 r---~~~
Other SubventionsJln-Lieu Taxes 8029 0.0%0.00 0.00 0.00 0.00 0.00 0.00 ~~ ~~~
1County & District Taxes
Secured Roll Taxes 8041 -0.7%3328023,88 0.00 3328023.88 3305708.00 0.00 3305708.00
Unsecured Roll Taxes 8042 138663.41 0.00 138663.41 138663.00 0.00 138 66~.gO 1----... O./lli
0.0%Prior Years' Taxes 8043 28286.77 0.00 28286.77 28287.00 0.00 28287.00
Supplemental Taxes 8044 118761.02 ~2.8%0.00 118.761.02 79780.00 0.00 79.780.00.
Education Revenue Augmentation Fund (ERAF) 8045 (329 301.87\ (329 301.87\ O.()%0.00 (329 302.00\ (329 302.00\0.00
Community Redevelopment Funds (S86171699/1992) 8047 -2~.1%998671.28 O.og 998671.28 787971.00 787971.000,00
Penalties and Interest from Delinquent Taxes 8048 0.0%0.00 0.00 0.00 0.000.00 0.00
Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 1110,gO _ 79Jlli617.1~ 617.16 0.00 11J~f--~
Other In-Lieu Taxes 8082 0.0%0.00 0.00 0.000.00 0.00OlOO
Less: Non-Revenue Limit (50%) Adjustment 8089 0.00 (555.00 (555.000.00 0.00 0.00 ~
!';htn\"I, Revenue Limit Sources 0.30/.19116492.17 0.00 19 116.492.17 19 165 945.00 19165.945.000.00
Expenditures by Object
0.0%0.00 0.000000 8091 0.00 0.00
0.0%2200 8091 0.000.00 0.00_____ O,9D
2430 8091 0.00 0.00 0.00 OJIQ. I-----o,~j 6500 8091 0.0%0.000.00 0.000.00
~ ~----- ~ ~ ~ ~-~alifornia Dept of Education ACS Financial Reporting Software 2013.2.0 He: fund-a (Rev 03J13J2013) Page 4 Printed: 9J6/2013 10:46 AM
http:19165.945.00http:116.492.17http:19116492.17http:787971.00http:787971.00http:998671.28http:998671.28http:79.780.00http:79780.00http:118.761.02http:118761.02http:28287.00http:28287.00http:28286.77http:28286.77http:138663.00http:138663.41http:138663.41http:3305708.00http:3305708.00http:3328023.88http:3146762.00http:3146762.00http:4086383.00http:999314.00http:10.737895.00http:10737895.00
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Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
Description
All Other Revenue Limit Transfers Current Year
PERS Reduction Transfer
Resource Codes
All Other
Transfers to Charter Schools in Lieu of Properly Taxes
Properly Taxes Transfers
Revenue Limit Transfers - Prior Years
TOTAL REVENUE LIMIT SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between lEAs
Pass-Through Revenues from Federal Sources
NelB: Title I, Part A. Basic Grants low-Income and Neglected
NelB: Title I. Part D, local Delinquent Programs
NelB: Title II. Part A, Teacher Quality
NelB: TiHe III. Immigrant Education Program
3010
3025
4035
4201
Object Codes
8091
8092
8096
8097
8099
8110
8181
8182
8220
8260
8270
8280
8281
8285
8287
8290
8290
8290
829()_
201213 Unaudited Actuals
Unrestricted Restricted fA) (B)
0.00 0.00
40631.70 0.00
0.00 0.00
~----0.00 0.00-
0.00 0.00
19 157.1~~.1l7 0.00
0.00 0.00 ~~~~
0.00 626,775.00
f--0.00 59610.94
0.00 O.O() f
26889.78 0.00
0.00 0.00
906.91 0.00---
0.00 0.00 ~---
0.00 0.00
0.00 0.00
633756.55
0.00
67909.01
0.00--
2013-14 Budget
Total Fund col.A+B Unrestricted Restricted
(e) (D) (E)
0.00 0.00 0.00
40 631.7(). 42685.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0,00_
19157,123.87 19208630.00 0.00
0.00 0.00 0.00
626,775.00 0.00 600958.00
59610.94 0.00 57612.00
--------O,(JO 0.00 0.00
26889.78 0.00 0.00
0.00 0.00 0.00--
906.91 0.00 0.00
0.00 0.00 0.00
0.00 0.00 O~_OO
0.00 0.00 0.00
633756.55 799193.00 --------
0.00 0.00
67909,()1 316101.00
O.()(), " 0.00
Total Fund % Olff col. D + E Column
(F) C&F
0.00 0.0%
42685.00 Q.1%
0.00 r--(l,0%
0.00 0.0%
------ ().,Q(L f-j).(J%
19208630.00 0.3%
I
0.00 0.0%---l
600958.00 -4.1%
57612.00 -3.4%
0.00 0.0%
0.00 -100.0%
0.00 0.0%1
----- -- O.o.o. -100.0%
O.o.() 0.0%
(l.00 0.0%
0.00 r--o.,O%
799193,9.9. r---113.'1%
0.00 0.0% :
316101.00 365.5%
0.00 0.0%
California Dept of Education SACS Financial Reporting Software 2013.2.0 File: fund-a (Rev 03/13/2013) PageS Printed: 916/2013 10:46 AM
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Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
2012-13 Unaudited Actuals 201314 Budget
Description Resource Codes Object Codes
Unrestricted IAI
Restricted IBI
Total Fund col.A+ B
Ie) Unrestricted
10) Restricted
IE)
Total Fund col. 0 + E
IF)
% Diff Column C&F
NelB: Title III. Limited English Proficient (lEP) Siudeni Program 4203 8290 1--____--+___1.=0-'-'4,426.341 104,426.341 295,350.00 I 295,350.00 I 182.8%1 NClB: Title V, Part B, Public Charter Schools Grant Program (PCSGP)
Other No Child left Behind
4610
3011-3020,30263205.4036-4126.
5510
8290
8290
0.00 0.00 0.00 0.00 0.0%
Vocational and Applied Technology Education
Safe and Drug Free Schools
3500-3699
3700-3799
8290
8290 r.
23802.00
0.00
23802.00
0.00
21 677.00
0.00
21 677.00 ~
0.( ~
-8.9% I
0%
All Other Federal Revenue
TOTAL FEDERAL REVENUE
IOTHER STATE REVENUE
AlIOlher 8290 0.00
27,796.69
86242.99
1,940704.83
86,242.99
1968501.52 .
10555.00
10,555.00
.....
63657.00
2472 777.00
74212.00 Ii
24833;2.00 I I
-14.0%1
26.2%~ r
Other State Apportionments
Community Day School Additional Funding Current Year 2430 8311
Prior Years 2430 8319
ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.0%
PrlorYears 6355-6360 8.319
Special Education Master Plan Current Year
Prior Years
6500
6500
8311
8319
0.00
2009.00
0.00
2 009.0~ 0.00
0.00
0.00
O.O~ 0.0%
-100.0%1
Home-Io-School Transportation 7230 8311 272 596.00 272 596.00 272 596.00 272 .596.00 0.0%1
Economic Impact Aid 7090-7091 8311 669 958.00 669 958.00 669 958.00 669 958.00 0.0%
Spec. Ed. Transportation
All Other State Apportionments - Current Year
7240
All Other
8311
8311 0.00
205 248.00 205 248.00
O.OOO:~r 0.00 205 248.00 205 248.00
O:~!-_Q,OO 0.0%
0.0%.11
All Other State Apportionments - Prior Years All Other 8319 ~ 0.00 0.00 0.00 0.00 0.00_ ...~ 0.0%
Year Round School Incentive 8425 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Class Size Reduction, K-3 8434 621.180.00 0.00 621180.00614,7~00f---0'00 614,754.00 ~ -1,0%
Child Nutrition Programs
Mandated Costs Reimbursements
lottery - Unrestricted and Instructional Materials
8520
8550
8560
0.00
4,041.00 I 493.938.19
0.00
0.00 I 121,607,()0
0.00
4:041.00 ~ 61554..J9
0.00 1
0.00
476,126.00
0.00
0.00
26496Q,001
0.00.
0.00 I
741.086.001
0.0%
-100.0%
20.4%1
Tax Rellef Subltentions ~alifornla Depf or t:aucatlon ,ACS Financial Reporting Software - 2013.2.0 'lie: fund-a (Rev 03/1312013) PageS Printed: 9/6/2013 10:46AM
-
Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
De.crlotlon Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
School Based Coordination Program
After School Education and Safety (ASES)
Charter School Facility Grant
Drug/AlcohollTobacco Funds
Healthy Start
Class Size Reduction Facilities
School Community Violence Prevention Grant
Quality Education Investment Act
All Other State Revenue
TOTAL OTHER STATE REVENUE
Object Resource Codes Codes
8575
8576
8587
7250 8590
6010 8590
6030 8590
6650-6690 8590
6240 8590
6200 8590
7391 8590
7400 8590
All Other 8590
2012-13 Unaudited Actuals
Total Fund Unrestricted Restricted col.A+ B
(A\ IB\ ICI
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00 ------
0.00 0.00
506249.98 506249.98
0.00 0.00
Q,OO 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
1373083.50 56257.92 1,429,341.42
2492242.69 1 833.925.90 4326168.59
2013-14 Budaet
Unrestricted Restricted (0) IE)
0.00 0.00
0.00 0.00
0.00 0.00
0.00
506250.00
0.00
0.00
0.00
0.00
0.00
O.OQ
1 257 685.()0 44.399.00
2,348565.00 19634J1.00
Total Fund % Dlff col. D+E Column
IF) C&F
0.00 ()~
0.00 0.0%
0.00 0.0%
0.00 0.0%
506250.QQ 0.0%
0.00 0.0%
0.00 -------------- ~~ 0.0%
0.00 0.0%
0.00 0.0% ----
0.00 0.0%
0.00 0.0%
1 302.01l'tOO -8.9%
4311 976.00 -0.3%
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 03/13/2013) Page 7 Printed: 9/6/2013 10:46 AM
-
Unaudited Actuals =iIImore Unified General Fund 5672454 0000000 .tentura County Unrestricted and Restricted Form 01
Expenditures by Object
Description
OTHER LOCAL REVENUE
Other Local Revenue County and District Taxes
Other Restricted Levies Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes Parcel Taxes
Other
Community Redevelopment Funds Not Subject to RL Deduction
Penalties and Interest from Delinquent Non-Revenue Limit Taxes
Sales Sale of Equipment/Supplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
Transportation Services
Interagency Services
Mitigation/Developer Fees
All Other Fees and Contracts
~alifornia Dept of Education lACS Financial Reporting Software - 2013.2.0 'lie: fund-a (Rev
Object Resource Codes Codes
8615
8616
8617
8618
8621
8622
8625
8629
8631
8632
8634
8639
8650
8660
8662
8671
8672
8675
7230.7240 8677
All Other 8677
8681
8689
201213 Unaudited Actuals
Total Fund Unrestricted Restricted col.A+8
(AI fBI tel
Q:OQ 0.00 0.00
Q:OQ 0.00 0.00 '
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
- ...... 0,0,0 0.00 0.00
O,OC) 0.00 0.00---_.
--- 000 0.00 0.00
0.00 0.00 0.00
8,238,30 0.00 8238.30 --_..
65.876.76 0.00 65876.76
25596.35 0.00 25596.35
0.00 0.00 0.00 --------------
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00
235977.57 14,050.00 250,027.57
0.00 0.00 0.00
480.00 0.00 480.00
201314 BudQet
Unrestricted Restricted 101 (E)
0.00 0.00 ~~~~~~~~
0.00 0.00
0.00 0.00
0.00 0.00 -----------------
0.00 0.00
0.00 0.00
0.00 0.00
O,QO 0.00
(tQQ 0.00
Q.QQ 0.00
0.00 0.00
10000.00 0.00
29900.00 0.00
55,000.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
315343.00 0.00
QJ)O 0.00
0.00 0.00
Total Fund % Dlff col. D + E Column
(F) C&F
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 .. 0.0%
0.00 0.0%
0.0%O~~.....
0:00 0.0%
Q.QO 0.0%
0.00 0.0%
1000l):OO 21.4%
29900.00 :.54:6%
55000.00 114.9%
O,QO 0.0%
0.00 0.0%
0.00 0.0%
Q,QQ 0.0%
Q.l)O ~....O.O%
315343.00 26.1%
0.00 0.0%
0.00 -100.0%
Page 8 Printed: 916/2013 10:46 AM
-
Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
OescrlDtion
Other Local Revenue Plus: Misc Funds Non-Revenue
Limit (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue
Tuition
All Other Transfers In
Transfers of Apportionments Special Education SELPA Transfers
From Districts or Charter Schools
From County Offices
From JPAs
ROC/P Transfers From Districts or Charter Schools
From County Offices
From JPAs
Other Transfers of Apportionments From Districts or Charter Schools
From County Offices
From JPAs
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
Resource Codes
6500
6500
6500
6360
6360
6360
All Other
All Other
AU Other
Object Codes
8691
8697
8699
8710
8781-8783
8791
8792
8793
8791
8792
8793
8791
8792
8793
8799
'.
201213 Unaudited Actuals
Unrestricted Restricted (A) IB)
0.00 0.00
0.00 0.00
289833.16 557,328.26
0.00 294464.37
0.00 0.00
0.00
1661040.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
626002.14 2 526,882.63
22303 165.39 6301.513.36
201314 Budaet
Total Fund coLA+ B Unrestricted Restricted
Ie) (0) tEl
0.00 0.00 0.00
0.00 0.00 0.00
847161.42 56777.00 500000.00
294,464.37 0.00 250000.00
0.00 0.00 0.00
0.00 0:00
1 661 040.00 1552976.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
3,1g884,77 467020.00 2302976.00
28604678.75 22,034770.00 6739164.00
Total Fund % Olff col. 0+ E Column
(F) C&F
0.00 0.0%
0.00 f----0'O%
556777.00 ~~
250000.00 -15.1%
0.00 _0.0%
0.00 0.0%
1 552.976.00 -6.5%
0.00 _0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 1--0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
2 769-
-
-------
---------------
Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
2012-13 Unaudited Actuals 2013-14 Budaet
Total Fund Total Fund % olff Unrestricted Restricted col.A+ B Column
Description Resource Codes Codes Object Unrestricted Restricted col. 0 + E
(A) (B) (C) (D) (E) C&F
CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100
IF)
8630474.10 2016543.24 10647017.34 2.6%
Certificated Pupil Support Salaries 1200
8970359.00 1 948238.00 10 91].,@J.()0
379701.62 595227.23 0.4%
Certificated Supervisors' and Administrators' Salaries 1300
215,525,61 375482.00 222057.00 597539.00
1 151 669.36 211 694,4~ 1363363.78 1137734.00 1336931.00 -1.9%
Other Certificated Salaries 1900
199197.00
88,577.20 24.1%83014.74 171 591.94 132870.00 80,114.00 212 98~.00
TOTAL CERTIFICATED SALARIES 10250422.28 2526778.01 2.3%12777 200.29 10616445.00 2449606.00 13066051.00
CLASSIFIED SALARIES
Classified Instructional Salaries 2100 45323.05 731,896.29 777219.34 0.00 -9.1%
Classified Support Salaries 2200
706670.00 706670.00
991 771.30 519484.47 1 511 255.77 1 007315.00 3.5%
Classified Supervisors' and Administrators' Salaries 2300
556.607.00 1 563 922.0(J
192.479.51 172 759.68 238837.00 -24.0%
Clerical, Technical and Office Salaries 2400
365 f:39.19 38849.00 277,1386,00
1080287.26 251917.22 1332204.48 1335734.00 0.3%2S0.41l2.001 085 25~:Q!Lr-Other Classified Salaries 2900 193778.11 367,488.47 561,266.58 332536.00 460M6.00127.710:(J0 :18.0%
TOTAL CLASSIFIED SALARIES 2503639.23 2043546.13 4.547185.36 4344258.00 -4.5%2.459 114.00 1 885.144.00
EMPLOYEE BENEFITS
STRS 3101-3102 1,002.065.86 . 842954.00815.657.14 186408.72 2.3%
PERS 3201-3202
182380.00 1025334.00
-0.4%
OASDIlMedicare/Alternative 3301-3302
299,045.75 231 060.94 528 154.00 530 106.69 303239.00 224915.00
-3.2%
Health and Welfare Benefits 3401-3402
355359.48 203922.79 559.282.27 350043.00 541 495.00191 452.00.
-0.1%
Unemployment Insurance 3501-3502
1 020243.71 3,433,090.68 3429775.002412.816.97 2.425674.00 1 004101.00
48852.46 188699.64 81)83.00 -95.4%
Workers' Compensation 3601-3602
139847.18 6538.00 2.145.00
390.702.66 138265.91 528781.00 0.0%
OPEB, Allocated 3701-3702
528968.57 397980.00 130801.00
219129.51 0.00 219129.51 221 769.00 1.2%
OPEB, Active Employees 3751-3752
0.00221713fl00
(),OO 0.00 0.00 0.0%
PERS Reduction 3801-3802
0.00 0.00 0.00
16766.65 23,865.05 5.1%
Other Employee Benefits 3901-3902
40631.70 18597.00 42685.0024088.00
86.1%261288.00 0.00 261288.00 486221.00 0.00 486221:00
TOTAL EMPLOYEE BENEFITS 4910643.34 0.7%1 852.619.58 6763262.92 5053015.00 6812897.001759882.00
BOOKS AND SUPPLIES
Expenditures by Object
Approved Textbooks and Core Curricula Materials 4100 0.00 75354.00 75,354.00 0.00 287 :'I3.00 287353.00 281.3%
Books and Other Reference Materials 4200 962.89 15,301.05 16,263.94 362.00 8.589.00 8,951.00 -45.0%
::alifornla Dept of Education ~ACS Financial Reporting Software - 2013.2.0 :ile: fund-a (Rev 03/13/2013) Page 10 Printed: 91612013 10:46 AM
http:1759882.00http:6812897.00http:5053015.00http:6763262.92http:852.619.58http:4910643.34http:486221.00http:261288.00http:261288.00http:24088.00http:42685.00http:18597.00http:40631.70http:23,865.05http:16766.65http:219129.51http:219129.51http:130801.00http:397980.00http:528968.57http:528781.00http:138265.91http:390.702.66http:2.145.00http:139847.18http:81)83.00http:188699.64http:48852.46http:004101.00http:2.425674.00http:2412.816.97http:3429775.00http:3,433,090.68http:020243.71http:350043.00http:559.282.27http:203922.79http:355359.48http:224915.00http:303239.00http:299,045.75http:1025334.00http:182380.00http:186408.72http:815.657.14http:842954.00http:1,002.065.86http:885.144.00http:4344258.00http:4.547185.36http:2043546.13http:2503639.23http:460M6.00http:332536.00http:561,266.58http:367,488.47http:193778.11http:2S0.41l2.00http:1335734.00http:1332204.48http:251917.22http:1080287.26http:38849.00http:238837.00http:192.479.51http:556.607.00http:007315.00http:519484.47http:706670.00http:706670.00http:777219.34http:731,896.29http:45323.05http:13066051.00http:2449606.00http:10616445.00http:2526778.01http:10250422.28http:80,114.00http:132870.00http:83014.74http:88,577.20http:199197.00http:1336931.00http:1137734.00http:1363363.78http:597539.00http:222057.00http:375482.00http:595227.23http:379701.62mailto:91].,@J.()0http:948238.00http:8970359.00http:10647017.34http:2016543.24http:8630474.10
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Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
Description
Materials and Supplies
Noncapltallzed Equipment
Food
TOTAL BOOKS AND SUPPLIES
Resource Codes
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - Interfund
ProfessionaliConsulting Services and Operating Expenditures
Communications
i TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
Object Codes
4300
4400
4700
5100
5200
5300
5400 - 5450
5500
5600
5710
5750
5800
5900
2012-13 Unaudited Actuals
Unrestricted Restricted (A) IB}
314833.34 326,794.21
105425.03 274415.39
f-- 0.00 0.00
421 221.26 691864.65
0.00 131 356.73
~:18,278.91 39646.74
13,100.24 724.00
214539.11 0.00
747615.92 6621.70
115 939.42 220,9!!!i,04
(16009.19\ 16,00~:1!L .... {2961.39\ 9,,627.67
956850.16 430245.67
34732.52 5355.51
2102085.70 . 860 572:2... ~
!
Total Fund col. A + B Unrestricted
tCI (01
[111,627.55 531284.00
379840.42 34726.00
0,00 0.00
1 113085.91 566372.00
131 356.73 0.00
77 925.65 21812.00
1:1.1324.24 16338.00
214539.11 215000.00
754237.62 722J~95.00
336924.46 112486.00
0.00 '~.... (11797.00----------- -
6666.28 0.00
1387095.83 969602.00
40068.03 25087.00
2,962,!l!i7.95 ~.2JOI:L023.00
2013-14 BudGet
Restricted tEl
1,240,921.0Q
144473.00
0.00
1681336.00
0.00
277 624.00
0.00
0.00
0.00
77 013.00
11 797.00
0:00
384.054.00
4400.00
754888.00
Total Fund % Diff col.D+E Column
(F) C&F
1772 205.00 ~2%
179199.00 -52.6%
0.00 0.0%
2247708.00 101.9%
0.00 -100.0%
299436.00 264.3%
16338.00 16.2%
215 OOQ,O~ 0.2%
722295.00 .......~
189,499.00 -43.8%
0.00 0.0%
O,QIl. ~~100.0'Yo
1.353.856.00 :~
29487.00 -26.4%
2825911J)0 -4.6%
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 03/13/2013) Page 11 Printed: 916/2013 10:46 AM
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Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Fonn 01
Expenditures by Object
Description
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Librari!=s or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
Resource Codes
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition Tuition for Instruction Under Interdistrict Attendance Agreements
State Special Schools
Tuition, Excess Costs, andlor Deficit Payments Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
I Transfers of Pass-Through Revenues To Districts or Charter Schools
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments To Districts or Charter Schools
To County Offices
To JPAs
ROCIP Transfers of Apportionments To Districts or Charter Schools
I To County Offices I
I To JPAs
Other Transfers of Apportionments
All Other Transfers ::;allfornia Dept of Education 'lACS Financial Reporting Software - 2013.2.0 =ile: fund-a (Rev 03/13/2013)
6500
6500
6500
6360
6360
6360
All Other
Object Codes
6100
6170
6200
6300
6400
6500
7110
7130
7141
7142
7143
7211
7212
7213
7221
7222
7223
7221
7222
7223
7221-7223
7281-7283
2012-13 Unaudited Actuals
Unrestricted Restricted (A) (B)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
25398.3Q 0.00
20,616.96 0.00
46015.26 0.00
0.00 0.00
0.00 0.00
0.00 38,615.00
0.00 23382.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
Total Fund col.A+ B Unrestricted
(e) (D)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00 -----------
25398.30 28282.00
20616.96 10,000.00
46015.26 38,282.00
Q,)))) 0.00
0.00 0.00
38615.00 0.00
23382.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00 ------------
O.O() 0.00
-----------Q,QI:L
0.00
0.00
0.00--
0.00
0.00
0.00 0.00
0.00 0.00
2013-14 Budget
Restricted (E)
0.00
0.00
0.00
0.00 ~~~~~~~ ---
0.00
0.00
0.00
0.00
0.00
0.06
0.00
)),00
0.00
0.00
0.00
)),))0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Fund % DJff col. D +E Column
IF) C&F
0.00 0.0%
0.00 0.0%
0.00 0.0%
--------- 0.00 I _ 0.0%
28282.00 11.4%
10000.00 -51.5%
38282.00 -16.8%
0.00 -))~
0.00 ))~
0.00 -100.0%
0.00 -100.0%
0.00 I-)).Jlli----------- --------
0.00 0.0%
0.00 )),1)"10
0.00 0.0%
0.00 0.0%
0.00 r---0:_f!"Io
0.00 1---():f!"Io
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 I 0.0%
Page 12 Printed: 916/2013 10:46 AM
-
Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
Description
All Other Transfers Out to All Others
Debl Service Debt Service Interest
Other Debt Service - Principal
Resource Codes
TOTAL OTHER OUTGO (excludina Transfers of Indirect Costs)
OTHER OUTGO TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs - Interfund
TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COIS
TOTAL EXPENDITURES
Object Codes
7299
7438
7439
7310
7350
201213 Unaudited Actuals
Unrestricted Restricted (A) (B)
0.00 143762.85
7737.04 516.48
50263.26 8024.71
58,000.30 214301.04
(127133.33) 127 133.33
(84501.00 0.00
(211 634.33 127133.33
20 080 393.04 8316814.99
Total Fund col.A+ B
(C)
143762,85
8253.52
58287.97
272 301.34
0.00
(84501.00
(84 501.00
28397208.03
201314 Budaet
Unrestricted Restricted (D) (E)
0.00 243336.00
3610.00 517.00
21120.00 8025.00
24730.00 251 878.00
(464151.00 464151.00
(100967.00 0.00
(565118.00 464151.00
20 263 863.00 9246885.00
Total Fund % Dlff col. 0+ E Column
IF) C&F
243336.00 69.31
4 127.0() --=?0,0~1 29145.00 50,0%
276608,00 1.6%
0.00 0.0%
(100967.00 19.5%
(100967.00 19.5%
2951(),HMO 3.9%
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 03/13/2013) Page 13 Printed: 9/6/2013 10:46 AM
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Unaudited Actuals Fillmore Unified General Fund 5672454 0000000
Vent\.lra County Unrestricted and Restricted Form 01
Expenditures by Object
i
Description
INTERFUNO TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and Redemption Fund
Other Authoriz.ed Interfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN
INTERFUNO TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building FundI County School Facilities Fund
To: Deferred Maintenance Fund
To: Cafeteria Fund
Other Authorized Interfund Transfers Out
(b) TOTAL 'INTERFUND TRANSFERS OUT
OTH ER SOURCES/USES
SOURCES
State Apportionments Emergency Apportionments
Proceeds
Proceeds from Sale/Lease-Purchase of Land/Buildings
Other Sources
Transfers from Funds of lapsed/Reorganized LEAs
Long-Term Debt Proceeds Proceeds from Certificates
of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
California Dept of Education SACS Financial Reporting Software 2013.2.0 File: fund-a (Rev 03/13/2013)
Resource Codes Object Codes
8912
8914
8919
7611
7612
7613
7615
7616
7619
8931
8953
8965
8971
8972
8973
2012-13 Unaudited Actuals
Unrestricted Restricted (A) IBI
0.00 0.00
0.00 0.00
0.00 0.00 --------------------
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
388841.00 0.00
0.00 0.00
~2.500.00 0.00 I
451341.00 0.00
0.00 0.00
0.00 O~OQ
0.00 0.00
0.00 0.00
0.00 O.OQ
0.00 0.00
2013-14 Budaet
Total Fund col. A + B Unrestricted Restricted ,
(C) (0) (E)
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 Q,QQ 0.00
0.00 0.00 0.00
0.00 i 0.00 0.00
388,841.00 125000.00 0.00
0.00 i Q,QQ 0.00 ---------------
62500.00 62500cQQ 0.00
451 341.00 . 187500.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.012 0.00
0.00 0.00 0.00
Total Fund % Olff col. D + E Column
IF) C&F
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 ! 0.0%
O,QO 0.0%
0.00 i 0.0%
125000.00 -67.9%
0.00 0.0%]
62500.00 0.0%
187500.00 -58.5%
0.00. 0.0%
0.00 0.0%
0.00 0.0%
0.00 _0.0%
0.00 0.0%
0.00 0.0%
Page 14 Printed: 916/2013 10:46 AM
-
Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000
Ventura County Unrestricted and Restricted Form 01
Expenditures by Object
OescriDtlon
All Other Financing Sources
. (e) TOTAL, SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
(d) TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
Transfers of Restricted Balances
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e\
Resource Codes Object Codes
8979
7651
7699
--------------
8980
8990
8997
2012-13 Unaudited Actuals
Unrestricted Restricted (AI tBI
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
r--- (2 193 383.32 2.193383.32
0.00 0.00
(1.00 0.00
(2 193 383.32 2193383.32
(2644724.32 2193,383.32
2013-14 Budget
Total Fund col.A+B Unrestricted Restricted
ICI to) IE}
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 (2507721.001 2 507,121.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 {2,507721.00 2507721.00
(451341.00 (2695221.00 2507721.00
Total Fund % Dlff col.D+E Column
IF) C&F
0.00 0,0"1'.
0.00 Q,(l"l'.
0.00 0.0%
0.00 0.0%1
0.00 Q,(l"(o
0.00 Q,Q"(o
O.OQ Q,Qo~
0.00 0.0%
0.00 0.0%
(187500.00 -58.5%
Califomla Dept of Education SACS Financial Reporting Software 2013.2.0 File: fund-a (Rev 03/13/2013) Page 15 Printed: 9/6/2013 10:46 AM
-
Unaudited Actuals Fillmore Unified General Fund 56 72454 0000000 Ventura County Exhibit: Restricted Balance Detail Form 01
2012-13 2013-14 Resource Description Unaudited Actuals Budget
5640 Medi-Cal Billing Option 62,175.37 62,175.37
6300 Lottery: Instructional Materials 182,937.29 182,937.29
7090 Economic Impact Aid (EIA): State Compensatory Education (SCE) 365,192.91 365,192.91
7091 Economic Impact Aid (EIA): Limited English Proficiency (LEP) 71.00 71.00
7230 Transportation: Home to School 2,790.00 2,790.00
9010 Other Restricted Local 54,480.84 56,382.34
Total, Restricted Balance 667,647.41 669,548.91
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-a (Rev 04106/2011) Page 1 Printed: 916/2013 10:46 AM
-
Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000 Ventura County Expenditures by Object Form 13
2012-13 2013-14 Percent Description Resource Codes Object Codes Unaudited Actuals DifferenceBuc!flet
A.REVENUES
1} Revenue Limit Sources
2} Federal Revenue
3} Other State Revenue
4} Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2} Classified Salaries
3} Employee Benefits
4} Books and Supplies
5} Services and Other Operating Expenditures
6} Capital Outlay
7} Other Outgo (excluding Transfers of Indirect Costs)
8} Other Outgo - Transfers of Indirect Costs
9) TOTAL EXPENDITURES
8010-8099 0.00 0.00 0.0%
8100-8299 1817719.87 1653766.00 -9.0%
8300-8599 174563.40 157173.00 -10.0%
8600-8799 50,771.32 63154.00 24.4%
2043054.59 1874093.00 -8.3%
1000-1999 0.00 0.00 0.0%
2000-2999 603,373.97 591504.00 -2.0%
3000-3999 268973.87 278216.00 3.4%
4000-4999 1 006168.49 996069.00 -1.0%
5000-5999 38134.69 50,096.00 31.4%
6000-6999 28,996.42 15003.00 -48.3%
7100-7299, 7400-7499 0.00 0.00 0.0%
7300-7399 84501.00 100967.00 19.5%
2030148.44 2031855.00 0.1%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B91 (157762.00 -1322.4%12906.15
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a} Transfers In
b} Transfers Out
2) Other Sources/Uses
a) Sources
b} Uses
3} Contributions
8900-8929 0.00 0.00 0.0%
7600-7629 0.00 0.00 0.0%
8930-8979 0.00 0.00 0.0%
7630-7699 0.00 0.00 0.0%
8980-8999 0.00 0.00 0.0%
0.0%0.000.004) TOTAL OTHER FINANCING SOURCES/USES
Cal~omia Dept of Education
~~~~.~~n~~~:I~':,I;?~~~.~~ftware - 2013.2.0 0 ............ r:lIt:::.I"'Jf'I.ot'l ""~CI AkA
http:12906.15http:157762.00
-
Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000
Ventura County Experiditures by Object Form 13
i
Descri ption
E. NET INCREASE (DECREASE) IN FUND
BALANCE {C + 041
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
e) As of July 1 - Audited (F1a + Fib)
d) Other Restatements
e) Adjusted Beginning Balance (Fie + F1d)
2) Ending Balance, June 30 (E + F1 e) Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
e) Committed
Stabilization Arrangements
Other Commitments
dl Assigned Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassiqned/Unappropriated Amount
2012-13 Resource Codes Object Codes Unaudited Actuals
12906.15 i
I
9791 483734.59
9793 0.00
483734.59
9795 0.00
483734.59
496,640.74 !
9711 1 002.00
9712 26481.08
9713 0.00
9719 0.00
9740 469,157.66
9750 0.00
9760 0.00
i
9780 0.00
9789 0.00
9790 0.00
2013-14 BudQet
(157762.00
496640.74
0.00
496640.74
0.00
i 496640.74
338878.74
0.00
0.00
0.00
0.00
338878.74
0.00
0.00
0.00
0.00
0.00
Percent Difference
-1322.4%
2.7%
0.0%
2.7%
0.0%
2.7%
-31.8%
-100.0%
-100.0%
0.0%
0.0%
-27.8%
0.0%
0.0%
0.0%
0.0%
0.0%
Calffomia Dept of Education SACS Financial Reporting Software - 2013.2.0 FHe: fund-b (Rev 0311312013) Page 2 Printed: 91612013 10;58 AM
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I
Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000 Ventura County Expenditures by Object Form 13
2012-13 2013-14 Percent , DescriDtion Resource Codes Obiect Codes, Unaudited Actuals BudQet I Difference
G.ASSETS
1) Cash
a) in County Treasury 9110 187,"480.29 I
9200 377,477.98
0.00
I 9290
0.00 '9310
9320 26481.08
9330 0.00 II
9340 I 0.00 I
I 592541.35
I. FUND EQUITY
Ending Fund Balance. June 30 (must aqree with line F2l (G9 - H6) 496640.74
1) Fair Value Adjustment to Cash in County Treasury 9111 i 0.00 I
b) in Banks 9120 100,00
c) in Revolving Fund 9130 1002.00
d) with Fiscal Agent 9135 0.00
e) collections awaiting deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable
4) Due from Grantor Govemment
5) Due from Other Funds
6) Stores
7) Prepaid Expenditures
8) Other Current Assets
9)TOTAL ASSETS
H. LIABILITIES
1) Accounts Payable
2) Due to Grantor Governments
3) Due to Other Funds
4) Current Loans
5) Deferred Revenue
6) TOTAL LIABILITIES
I I !
!
9500 11.383.241
9590 0.00 i
9610 84517.37 I
9640
9650 0.00
95900.61
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Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000 Ventura County Expenditures by Object Form 13
Description Resource Codes Object Codes
REVENUE LIMIT SOURCES
Revenue Limit Transfers
Unrestricted Revenue Limit Transfers - Current Year 0000 8091 i
All Other Revenue Limit Transfers - Current Year All Other 8091
Revenue Limit Transfers Prior Years 8099
TOTAL REVENUE LIMIT SOURCES
'FEDERAL REVENUE
Child Nutrition Programs 8220
, All Other Federal Revenue 8290
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Child Nutrition Programs 8520
All Other State Revenue 8590
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue i
Sales
2012-13 Unaudited Actuals
0.00
0.00
0.00
0.00
1,817,719.87
0.00
1817719.87
174563.40
0.00
174,563.40
2013-14 Percent Budget Difference
0.0%0.00
0.00 0.0%
0.00 0.0%
0.00 0.0%
1 653 766.00 i -9.0%
0.00 0.0%
1653766.00 -9.0%
157,173.00 -10.0%
0.00 0.0%
!
157,173.00 -10.0%
0.00, 0.0%.
Food Service Sales 8634
Sale of Equipment/Supplies 8631 0.00
47862.14 61 154.00 27.8%
Leases and Rentals 8650 0.0%1
Interest 8660
0.00 0.00
1 145.52 2000.00 74.6%
Net Incraase (Decrease) in the Fair Value of Investments 8662 0.00 O.Q%0.00
Fees and Ccntracts
Interagency Services 8677 0.00 0.00 0.0%
OtherLccalRevenue
All Other Local Revenue 8699 1 763.66 0.00 -100.0%
TOTAL OTHER LOCAL REVENUE 63154.00 24.4%50771.32
TOTAL REVENUES 2043054.59 1 874093.00 -8.3%
Cal~omia Dept of Educ:a5on SACS Financial Reporting Software 2013.2.0 File: fur'ld-ll (Rev 03113/2013) Page 4 Printed: 9/612013 10:58 AM
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Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000 Ventura County Expenditures by Object Form 13
2013-14 Percent2012-13 Description Resource Codes Object Codes Budget DifferenceUnaudited Actuals
CERTIFICATED SALARIES
0.00Certificated Supervisors' and Administrators' Salaries 1300 0.0%0.00
0.00 0.0%Other Certificated Salaries 1900 0.00
0.00 0.0%ERTIFICATED SALARIES 0.00
'CLASSIFIED SALARIES
-2,2%Classified Support Salaries 2200 457708,12 447531.00
Classified Supervisors' and Administrators' Salaries 2300 70972.08 70972.00 0.0%
Clerical, Technical and Office Salaries 2400 73001.00 -2.3%74693.77
0,0%Other Classified Salaries 2900 0.00 0.00
591504,00TOTAL CLASSIFIED SALARIES 603.373,97 -2,0%
EMPLOYEE BENEFITS
0,00STRS 3101-3102 0.00 0.0%
PERS 3201-3202 52195,0051 261.30 1.8%
OASDI/Medicare/Alternative 3301-3302 45185.20 45050.00 -0,3%
Health and Welfare Benefits 3401-3402 147523.39 162.825.00 10.4%
!
Unemployment Insurance 3501-3502 6468.08 295.00 -95.4%
Workers' Compensation 3601-3602 18535.90 17.851,00 -3.7%
OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Active Employees 3751-3752 0.00 0.00 0.0%
PERS Reduc1ion 3801-3802 0.00 0.00 0.0%
Other Employee Benefits 3901-3902 0,000.00 0.0%1
TOTAL, EMPLOYEE BENEFITS 278216,00268973.87 3.4%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 4 100,00 4102.00 0.0%
Materials and Supplies 4300 71 798.0076243.12 -5.8%
NoncapitaHzed Equipment 4400 13254.52 3271.00 -75.3%
Food 4700 912,568.85 916,900.00 0.5%
TOTAL, BOOKS AND SUPPLIES -1,0%1,006 168.491 996069.00
Cal~omla Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-b (Rev 03/1312013) PageS Printed: S1612013 10:58 AM
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Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000 Ventura County Expenditures by Object Form 13
Percent2012-13 2013-14 Difference
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100
Bud~etDescription Resource Codes Obiect Codes Unaudited Actuals
0.0%
Travel and Conferences 5200
0.00 ' 0.00
5527.53 6269.00 13.4%
Dues and Memberships 5300 -33.3%
Insurance 5400-5450
659.75 440.00
0.0%
Operations and Housekeeping Services 5500 0.00
0.00 0.00
0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 17,170.75 46.4%
Transfers of Direct Costs 5710
25146.00
0.0%
Transfers of Direct Costs - Interfund 5750
0.00 0.00
(6666.28\ 0.00 -100.0%
Professional/Consulting Services and i
Operating Expendituras 5800 21 303.30 17759.00 -16.6%
Communications 5900 139.64 245.2%482.00
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES 38 134.69 50096.00 31.4%
CAPITAL OUTLAY
Buildings and Improvements of Buildings 6200 0.00, 0.00 0.0%
Equipment 6400 28996.42 14971.00 -48.4%
Equipment Replacement 6500 0.00 32.00 New
TOTAL, CAPITAL OUTLAY 28996.42 15003.00 -48.3%
: OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest 7438 0.00 0.00 0.0%
i 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%
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs -Interfund 7350 84 501.00 100967.00 19.5%
TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 84 501.00 100967.00 19.5%
iTOTAL. EXPENDITURES 2030148.44 2031 855.00 0.1%
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Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000 Ventura County Expenditures by Object Form 13
Description
INTERFUND TRANSFERS
Resource Codes Object 2012-13
audited Actuals 2013-14 Budaet
Percent Difference
INTERFUND TRANSFERS IN
From: General Fund
Other Authorized Intenund Transfers In
(a) TOTAL INTERFUNDTRANSFERSIN
INTERFUND TRANSFERS OUT
8916
8919
0.00
0.00
0.00
0.00
0.00
0.00
0.0%
0.0%
0.0%
Other Authorized Interfund Transfers Out
tb) TOTAL, INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
7619 0.00
0.00
0,00
0.00
0.0%
0.0%
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Capital Leases
All Other Financing Sources
te) TOTAL SOURCES
USES
8965
8972
8979
0.00
0.00
0.00
0.00
0.00
0.00
0,00
0.00
0.0%
0.0%
0.0%
0.0%
Transfers of Funds from Lapsed/Reorganized LEAs
AU Other Financing Uses
(dl TOTAL USES
CONTRIBUTIONS
7651
7699
0.00
0.00
0.00
0.00
0.00
0.00
0.0%
0.0%
0.0%
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
Transfers of Restricted Balances
(e) TOTAL. CONTRIBUTIONS
8980
8990
8997
I 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.0%
0,0%
0.0%
0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%
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Unaudited Actuals Fillmore Unified Cafeteria Special Revenue Fund 56 72454 0000000
Ventura County Exhibit: Restricted Balance Detail Form 13
2012-13 2013-14
Resource Description Unaudited Actuals Budget
5310 Child Nutrition: School Programs (e.g., School Lunch, School 469,157.66 338,878.74
Total, Restricted Balance 469,157.66 338,878.74
California Dept of Ed ucation SACS Financial Reporting Software - 2013.2.0 File: fund-b (Rev 11/14/2012) Page 1 Printed: 91612013 10:58 AM
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Unaudited Actuals Fillmore Unified Deferred Maintenance Fund 56 72454 0000000 Ventura County Expenditures by Object . Form 14
Description
A.REVENUES
Resource Codes Object Codes 2012-13
Unaudited Actuals 2013-14 Budaet
I
Percent Difference
1) Revenue Limit Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES
8010-8099
8100-8299
8300-8599
8600-8799
i
0.00
0.00
0.00
26.71
26.71
0.00
0.00
0.00
0.00
0.00
0.0%
0.0%
0.0%
-100.0%
-100.0%
1} Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Ou~ay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo - Transfers of Indirect Costs
9) TOTAL EXPENDITURES
.C. EXCESS (DEFICIENCY) OF REVENUES
I OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS B9)
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers a} Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
8900-8929
7600-7629
89308979
7630-7699
8980-8999
I
i
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
26.71
388,841.00
0.00 i
0.00
0.00
0.00
388841.00
0.00
0.00
0.00
0.00
0.00
80215.00
0.00
0.00
80215.00
(80215.00
125000.00 I
0.00
0.00
0.00
0.00
125000.00
0.0%
0.0%
0.0%
0.0%
0.0%
New
0.0%
0.0%
New
-300418.2%
-67.9%
0.0%
0.0%
0.0% "
0.0%
-67.9%
Califomia Dept of Education SACS Financial Reporting Software - 2013.2.0 File: tund-b (Rev 0311312013) Page 1 Printed: 9/612013 10:58 AM
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Unaudited Actuals Fillmore Unified Deferred Maintenance Fund 56 72454 0000000 Ventura County Expenditures by Object Form 14
!
,Description
E. NET INCREASE (DECREASE) IN FUND BALANCE IC + D41
Resource Codes Object Codes 2012-13
Unaudited Actuals
388867.71
2013-14 Budget
44 785.00 I
Percent Difference
-88.5%
F, FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1 a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e) Components of Ending Fund Balance
a) Nonspendable Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated Reserve for Economic Uncertainties
Unassi"ned/Unappropriated Amount
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
!
I
15.68
0.00
15.68
0.00 i
15.68
388883.39
0.00
0,00
0.00
0.00
388,883.39
0.00
0.00
0.00
0.00
0.00
388883.39
0.00
388,883.39
0.00
388883.39
433668.39
0.00
0.00
0.00
0.00
433,668.39
0.00
0.00
0.00
0.00
0.00
2480023.7%
0.0%
2480023.7%
0.0%
2480023.7%
11.5%
0.0%
0.0%
0.0%
0.0%
11.5%
0.0%
0.0%
0.0%
0.0%
0.0%
California Dept of Education SACS Financial Reporting Software - 2013.2.0 File: fund-b (Rev 03'1312013) Page 2 Plinted: 9itl12013 10:58 AM
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Unaudited Actuals Fillmore Unified Deferred Maintenance Fund 56 72454 0000000 Ventura County Expenditures by Object Form 14
Description Resource Codes Object Codes 2012-13
Unaudited Actuals 2013-14 BudQet
Percent Difference
G.ASSETS 1) Cash