MINUTES - Edl€¦ · Vickie Ohlman, Vice President, CSEA Lori Hernandez, Principal, Morris School...

10

CYPRESS SCHOOL DISTRICT

Regular Meeting – Board of Trustees

January 15, 2015

MINUTES

The regular meeting of the Board of Trustees was called to order at 5:45 p.m. in the Board Room of the Central Administration Offices by President Kern, followed by the pledge of allegiance.

1. Call to Order

Steve Blount Candice Kern Sandra Lee Brian Nakamura Lydia Sondhi, Ph.D.

2. Roll Call Trustees Present

Beverly M. Hempstead, Superintendent Tim McLellan, Ed.D., Assistant Superintendent, Business Services Marcos Rojas, Director, Technology Services Tandy Taylor, Director, Curriculum, Instruction, & Assessment Bob Daley, Director, Maintenance/Operations/Transportation Lenette Brown, Director, Child Nutrition Services Debra Parker, Executive Assistant

Staff Present

Motion by Trustee Sondhi, second by Trustee Nakamura, carried unanimously, the agenda was approved as presented.

3. Approval of Agenda Motion No. 22

No public comments on Closed Session items. 4. Public Comments, Closed Session

Motion by Trustee Nakamura, second by Trustee Lee, carried unanimously, the Board adjourned to closed session to address the following items:

Closed Session Motion No. 23

Conference with Real Property Negotiators 4.A.1

Public Employee Performance Evaluation 4.A.2

The Board adjourned to closed session at 5:47 p.m., accompanied by Assistant Superintendent Tim McLellan and consultant Barry Blade. At 6:35 p.m., McLellan and Blade left the room.

The meeting reconvened to open session at 7:00 p.m. in the Board Room. Closed Session Report: President Kern reported that the Board met in closed session to discuss real property negotiations and public employee performance evaluation, and no action or direction was given by the Board.

Regular Meeting – Board of Trustees: January 15, 2015 11 President Kern recognized Morris Principal Lori Hernandez for a presentation on the Gifted and Talented Education (GATE) Cluster Model at Morris School. Students from Audrey Jeans’ 5th grade class shared Depth and Complexity Icons, which are visual prompts designed to help students go beyond surface level understanding of a concept and enhance their ability to think critically. Students from Michelle Moore’s 6th grade class shared highlights from recent Project-Based Learning science activities.

4.A.3 Student Presentation: Morris School

Parent Patti Williamson shared with the Board how happy she is at Morris School and praised the principal, teachers, staff, and other families.

5. Public Comments, Open Session

President Kern recessed the meeting briefly to dismiss students.

Maureen Clair, President, ACT Donna Wittenberg, President, CSEA Vickie Ohlman, Vice President, CSEA Lori Hernandez, Principal, Morris School See guest register for others present

Public Recognition

Motion by Trustee Blount, second by Trustee Nakamura, carried unanimously, the minutes from the December 11, 2014 Board meeting were approved as presented.

6. Approval of Minutes: Regular Meeting December 11, 2014 Motion No. 24

Motion by Trustee Nakamura, second by Trustee Blount, carried unanimously, Consent Items 7.A.1 through 7.F.3 were approved as presented.

7. Consent Items Motion No. 25

The Board of Trustees approved acceptance of gifts received during the period December 1, 2014 through December 31, 2014. (7.A.1 Exhibit A)

7.A.1 Acceptance of Gifts

The Board of Trustees approved acceptance of the grants received during the period December 1, 2014 to December 31, 2014. (7.B.1 Exhibit A)

7.B.1 Acceptance of Grants

Discussion: Trustee Sondhi asked about the application and oversight process for grants. Tandy Taylor explained that most grants fall under curriculum and, therefore, her department has primary oversight. She explained that teachers apply for small grants, typically under $2,000, which are then presented to the Board for acceptance. Larger grants involving more substantial requirements are presented for Board approval prior to applying. Sondhi commended those individuals who go above and beyond to apply for grants that facilitate opportunities for students in the classroom.

The Board of Trustees approved Human Resources Report, Certificated, listing Certificated employee transactions occurring since the December 11, 2014 report. (7.E.1 Exhibit A)

7.E.1 Human Resources Report, Certificated

Regular Meeting – Board of Trustees: January 15, 2015 12 The Board of Trustees approved Human Resources Report, Classified, listing Classified employee transactions occurring since the December 11, 2014 report. (7.E.2 Exhibit A)

7.E.2 Human Resources Report, Classified

The Board of Trustees ratified purchase orders processed from December 1, 2014, through December 31, 2014. (7.F.1 Exhibit A)

7.F.1 Purchase Order Report

The Board of Trustees ratified the check report for the period December 1, 2014, through December 31, 2014. (7.F.2 Exhibit A)

7.F.2 Check Report

The Board of Trustees approved the Agreement for Special Services/ Fiscal Budget Services with School Services of California, Inc. for the period February 1, 2015, through January 31, 2016, at the annual rate of $2,580.

7.F.3 Renew Agreement with School Services of California

Motion by Trustee Sondhi, second by Trustee Lee, carried unanimously, the Board of Trustees voted to accept and file the Cypress School District Audit Report for the Fiscal Year Ended June 30, 2014, prepared by Nigro & Nigro, PC. (8.F.1 Exhibit A)

8.F.1 Cypress School District Audit – 2013/14 Motion No. 26

Tandy Taylor, Director of Curriculum, Instruction, and Assessment, presented information regarding state and federal programs and accountability requirements.

9.B.1 State & Federal Programs and Accountability Presentation

On motion by Trustee Blount, second by Trustee Lee, carried unanimously, the Board of Trustees approved publication of the 2013-14 School Accountability Report Cards (SARCs) prepared by each school. (9.B.2 Exhibit A)

9.B.2 School Accountability Report Cards, 2013-14 Motion No. 27

On motion by Trustee Blount, second by Trustee Lee, the Board of Trustees accepted the 2014-2015 Quarterly Report of Williams Legis-lation Uniform Complaints indicating Cypress School District received no complaints during the second quarter of the 2014/15 school year.

9.D.1 Williams Uniform Complaints Motion No. 28

Trustee Nakamura wished everyone a Happy New Year. He attended the Rose Parade and saw the Cypress High School band perform. He also attended the Orange County Department of Education Outstanding Contributions to Education awards ceremony where retired Board Member David Giese was honored.

10. Announcements or Requests from the Board

Trustee Sondhi attended the California School Boards Association Annual Education Conference and New Board Member session and found it to be a very productive meeting. She shared emergency preparedness materials from Prep and Save, including a Student Earthquake/Emergency Kit, as well as information about Fresh Grade, a student e-Portfolio program. She had the opportunity to meet with Superintendent Hempstead and Assistant Superintendent McLellan for an overview of the Cypress School District Public Financing Corporation and also received laptop training with Technology Services Director Marcos Rojas.

EXHIBIT A 7.A.1

CYPRESS SCHOOL DISTRICT Cypress, California 90630

GIFTS TO DISTRICT December 1 – 31, 2014

SCHOOL DONOR CASH NON-CASH

Arnold Don C. Wood, DDS $10.00

King Kiwanis Club of La Palma 5 rulers, 3 bottles glue, 1 pack index cards, 22 packages crayons, 3 spiral notebooks

Landell Don C. Wood, DDS $16.00

Luther Don C. Wood, DDS $10.00

Morris Don C. Wood, DDS $20.00

Morris Lifetouch Studios $731.00

Vessels Don C. Wood, DDS $10.00

Vessels McDonalds/Dejon Enterprises, Inc. $664.08

Cash Subtotal $1,461.08

Year-to-Date Cash Total $31,373.27

14.1 EXHIBITS

EXHIBIT A 7.B.1

CYPRESS SCHOOL DISTRICT Cypress, California

GRANTS AWARDED TO DISTRICT December 1 – 31, 2014

GRANTEE GRANTOR DESCRIPTION Arnold Elementary Jean Chen-Wu Kindergarten Teacher

Cotsen Foundation for the Art of Teaching

Funding for Teacher Professional Development, “Delving in Deeper with CGI”

Arnold Elementary Jean Chen-Wu

Target – Scholarship America

Funding for a field trip

Arnold Elementary Jean Chen-Wu Katherine Whitten Candice Earley Kyoko Michiue-Yue

Donors Choose Funding for “CGI Math, Here we Come!” project

Landell Elementary Mindy Pfafflin

Schools First Grant Funding for instructional supplies

14.2 EXHIBITS

Human Resources Report, Certificated January 15, 2015

EXHIBIT A 7.E.1

Additional Assignment Vessels teacher Sarah Baye will provide tutoring for two special education students for 45 minutes per day for 18 days between December 9, 2014 and February 18, 2015 (total 13.5 hours) and will be compensated at the helping teacher rate of pay ($39.10).

Additional Compensation, BTSA/Induction Program Mentors The following teachers will serve as mentors to one or more BTSA/Induction participating teachers during the 2014/15 academic year and will be paid a stipend not to exceed $1,200 per teacher served, payable in two installments: Name Participating Teachers Total Not To Exceed Jeans, Audrey 5 $6,000 Ortiz, Isis 3 $3,600

Additional Compensation, BTSA/Induction Program Lead Mentor Audrey Jeans will serve as lead mentor for the District’s BTSA/Induction program for the 2014/15 academic year and will be paid a stipend not to exceed $2,000, payable in two installments.

Conference Requests Conference attendance requests have been received as follows: Event Location Cost Dates ACSA 2015 Every Child Counts Symposium Monterey $1,400 1/14-16/15 Funding Source: MAA Funds Attendee: Novy, Jodi Connect Institute Tustin $271.40 ea 02/25-27/15 Funding Source: General Fund Attendees: Gautreau, Julie Taylor, Tandy Aeries SIS Spring 2015 Users’ Conference Ontario $605.28 03/09-10/15 Funding Source: General Fund Attendee: Taylor, Tandy

Employment, Substitutes Name Effective Date Buksa, Kimberly 12/11/14 Button, Lindsey 12/12/14 Duck, Krystal 12/11/14 Fagan, Kimberly 12/17/14 Merz Hoffmeister, Michelle 12/18/14 Mott, Doreen 12/10/14 Nasreen, Tayeba 12/11/14 Ragas, Kimberly 12/03/14 Swails, Bernadette 12/03/14

14.3 EXHIBITS

Human Resources Report, Classified January 15, 2015

EXHIBIT A 7.E.2

Conference Requests Conference attendance requests have been received as follows:

Event Location Cost Dates Connect Institute Tustin $271.40 02/25-27/15 Funding Source: General Fund Attendee: Rojas, Marcos Aeries SIS Spring 2015 Users’ Conference Ontario 03/09-10/15 Funding Source: General Fund Attendees: Rojas, Marcos $605.28 Mun, Aerin $614.15 Employment, Probationary Status Name Classification Location Effective Date Cole, Mercedes Licensed Vocational Nurse SE/Student Svcs. 12/18/14 Lanzarotta, Gabriella Paraeducator/SH-PT Vessels 01/12/15 Lopp, Teressa Credentials Analyst/HR

Specialist Human Resources 12/31/14

Employment, Substitutes Name Effective Date Abel, Alison 12/04/14 Chawla, Fatima 12/19/14 Kissinger, Erin 12/30/14

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EXHIBIT A 7.F.1 - Page 1 of 3

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14.6 EXHIBITS

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14.7 EXHIBITS

CYPRESS SCHOOL DISTRICT

Cypress, CA 90630

January 15, 2015

A – CHECKS: PAYROLL

Payroll 5A Certificated $ 1,536,387.50

Payroll 5B Classified 492,248.72

Payroll Total $ 2,028,636.22

B – CHECKS: OTHER EXPENDITURES

Checks #40502-40676

General Fund $243,530.31

Cafeteria Fund 58,404.97

Special Reserve 28,681.09

Health & Welfare Insurance Fund 263,383.10

Expenditure Total $593,999.47


14.8 EXHIBITS

CYPRESS SD 01/05/15 Check Register - One Line Page 1

MON, JAN 05, 2015, 8:48 AM --req: EMDAVI----leg: 16 ----loc: 16FISCAL--job: 14414032 #J061--prog: CK500 <1.43>--report id: CKREG1--

SORT: Check ID & No

SELECT Check Dates: 12/1/2014-12/31/2014

Check ID/# Payee ID Payee Name First Reference Subs Check Date Cancel Dt Replaced By Type Check Amount

=========== ============ ============================== ================ ==== ========== ========== =========== ==== ==============

16 00040502 V1603256 BASIC EDUCATIONAL SERVICES TEA 4105 OH 12/01/2014 MW 165.00

16 00040503 V1600768 CDW-G QT42159 OH 12/01/2014 MW 453.60

16 00040504 V1602899 GATEWAY-PRIMARY & MULTISPECIAL 26828 OH 12/01/2014 MW 207.00

16 00040505 V1600346 GOLDEN STATE WATER COMPANY NOV 2014B OH 12/01/2014 MW 56.84

16 00040506 V1600133 OFFICE DEPOT 740762379001 OH 12/01/2014 MW 304.17

16 00040507 V1601675 SCIENCE OLYMPIAD 0509180-IN OH 12/01/2014 MW 52.95

16 00040508 V1602613 STAPLES CREDIT PLAN 1199088351 OH 12/01/2014 MW 354.15

16 00040509 V1600465 VAVRINEK-TRINE-DAY & CO. LLP 0109161-IN OH 12/01/2014 MW 1,056.78

16 00040510 V1603178 WARE DISPOSAL DEC 2014 OH 12/01/2014 MW 6,328.00

16 00040511 V1600397 WAXIE ENTERPRISES INC. 74944890 OH 12/01/2014 MW 3,009.79

16 00040512 V1602797 DIVISION OF THE STATE ARCHITEC SH14-0733 OH 12/01/2014 MW 18,944.02

16 00040513 V1602527 PLATT SECURITY INC 031880 OH 12/01/2014 MW 2,240.00

16 00040514 V1601172 QUILL CORPORATION 5524242 OH 12/03/2014 MW 807.97

16 00040515 V1603302 !#1 TOUCH-SCREEN TABLET COMPUT 1201410 OH 12/04/2014 MW 425.00

16 00040516 V1603303 !ACE TUTORING SERVICES INC 201410 OH 12/04/2014 MW 120.00

16 00040517 V1603091 CAMBIUM LEARNING GROUP/VOYAGER RI1376105 OH 12/04/2014 MW 100.00

16 00040518 V1601934 CHEVRON 42835470 OH 12/04/2014 MW 3,677.84


16 00040520 V1603304 PROFESSIONAL TUTORS OF AMERICA 50997 OH 12/04/2014 MW 408.00

16 00040521 V1601172 QUILL CORPORATION 781034 OH 12/04/2014 MW 1,394.24

16 00040522 V1601851 RICOH AMERICAS CORPORATION 5033472873 OH 12/04/2014 MW 1,845.81

16 00040523 V1602588 SPRINT 455006554-090 OH 12/04/2014 MW 101.36

16 00040524 V1603035 SUBWAY 11/24/14 OH 12/04/2014 MW 1,420.75

16 00040525 V1602453 A.M. ELECTRICAL SERVICES 8593 OH 12/05/2014 MW 460.00

16 00040526 V1602987 BIOLCHINO, MATTHEW NOV 2014 OH 12/05/2014 MW 103.04

16 00040527 V1600083 CERTIFIED TRANSPORTATION SERVI 01-119575 OH 12/05/2014 MW 1,684.80

16 00040528 V1602286 DIOCESE OF ORANGE OFFICE OF FA TECH14 OC OH 12/05/2014 MW 360.00

16 00040529 V1603306 EDUCATIONAL AND TUTORIAL SERVI 20141510 OH 12/05/2014 MW 174.90

16 00040530 V1600167 GREATER ANAHEIM SELPA 15049 REVISED OH 12/05/2014 MW 14,269.30


16 00040532 V1603000 A & R WHOLESALE DISTRIBUTORS I 824086 OH 12/05/2014 MW 16,072.95

16 00040533 V1603006 CHEMMARK 272705 OH 12/05/2014 MW 618.96

16 00040534 V1603007 CLEARBROOK FARMS INC AR NOV 2014 OH 12/05/2014 MW 8,214.62

16 00040535 V1603034 SUNRISE PRODUCE 01437104 OH 12/05/2014 MW 2,861.61

16 00040536 V1602891 River City Testing 40537 OH 12/05/2014 MW 350.00

16 00040537 V1602272 AALR & R PROFESSIONAL CORP.ATO 462947 OH 12/08/2014 MW 1,620.68

16 00040538 V1602272 AALR & R PROFESSIONAL CORP.ATO 462945 OH 12/08/2014 MW 2,362.07

16 00040539 V1602968 HEMSLEY, JIM 2 2014-15 OH 12/09/2014 MW 4,900.00

16 00040540 V1603264 ASPIRAR-OXFORD TUTORING 1 OH 12/11/2014 MW 284.00

16 00040541 V1600083 CERTIFIED TRANSPORTATION SERVI 01-118875 OH 12/11/2014 MW 842.40

16 00040542 V1602379 DUPLO P172742 OH 12/11/2014 MW 788.88

16 00040543 V1603308 ENVIRONMENTAL NATURE CENTER 1415122 VESSELS OH 12/11/2014 MW 624.00


14.9 EXHIBITS



SORT: Check ID & No



=========== ============ ============================== ================ ==== ========== ========== =========== ==== ==============

16 00040544 V1602860 EYE CARE CENTER 270753 OH 12/11/2014 MW 225.00

16 00040545 V1601265 GAS COMPANY, THE DEC 2014 OH 12/11/2014 MW 905.71

16 00040546 V1600585 HERITAGE MUSEUM 10877 VESSELS OH 12/11/2014 MW 864.00

16 00040547 V1603305 HOLINSWORTH, JESSICA REIMB 02/02/15 OH 12/11/2014 MW 150.00

16 00040548 V1603297 MOBILE MINDS TUTORING 2 OH 12/11/2014 MW 770.00

16 00040549 V1600517 PEREZ, TRACEY REIMB 12/03/14 OH 12/11/2014 MW 380.00

16 00040550 V1600319 REVOLVING CASH FUND NOV 2014 OH 12/11/2014 MW 7.42

16 00040551 V1603015 GOLD STAR FOODS 1178247 OH 12/11/2014 MW 9,436.29

16 00040552 V1603051 HUBERT COMPANY 991820 OH 12/11/2014 MW 1,022.21

16 00040553 V1603024 P & R PAPER SUPPLY CO 10041271-00 OH 12/11/2014 MW 1,000.26

16 00040554 V1603025 PAPA JOHN'S PIZZA 7246 OH 12/11/2014 MW 3,425.43

16 00040555 V1600319 REVOLVING CASH FUND NOV 2014 OH 12/11/2014 MW 9.10

16 00040556 V1603035 SUBWAY 120814 OH 12/11/2014 MW 990.00

16 00040557 V1603145 SUPPLY SOLUTIONS 38943 OH 12/11/2014 MW 1,155.00

16 00040558 V1603106 CHIPMAN RELOCATIONS 449G-413-4-R--/1 OH 12/11/2014 MW 225.00

16 00040559 V1602983 AMERICAN HERITAGE LIFE INS. CO DEC 2014 OH 12/11/2014 MW 181.75

16 00040560 V1602321 SISC 111 DEC 2014 OH 12/11/2014 MW 726.75

16 00040561 V1600003 ACS BILLING SERVICE NOV 2014 OH 12/12/2014 MW 1,315.40

16 00040562 V1602493 ANAHEIM GLASS INC IO19523 OH 12/12/2014 MW 631.18

16 00040563 V1602263 APPLE INC. 2542767157 OH 12/12/2014 MW 500.00

16 00040564 V1602152 BK ELECTRIC S2933407-002 OH 12/12/2014 MW 688.03

16 00040565 V1603241 BLUE LABEL POWER 5702 OH 12/12/2014 MW 305.10

16 00040566 V1600077 CARSON LANDSCAPE SUPPLY 446886 OH 12/12/2014 MW 920.16

16 00040567 V1600768 CDW-G RC96550 OH 12/12/2014 MW 1,986.86

16 00040568 V1601898 CYPRESS LOCK AND SAFE 18097 OH 12/12/2014 MW 673.28

16 00040569 V1600118 D & D REFRIGERATION INC. 35541 OH 12/12/2014 MW 82.50

16 00040570 V1600061 GANAHL LUMBER L669531 OH 12/12/2014 MW 391.70

16 00040571 V1600156 GBC/ACCO BRANDS USA LLC 2339159 OH 12/12/2014 MW 211.77

16 00040572 V1600200 KELLY PAPER 6872377 OH 12/12/2014 MW 2,762.48

16 00040573 V1600248 MUSIC IS ELEMENTARY 223054 OH 12/12/2014 MW 204.76

16 00040574 V1603084 O'REILLY AUTO PARTS 3078-109905 OH 12/12/2014 MW 41.04

16 00040575 V1602724 Occupational Health Centers of 60240222 OH 12/12/2014 MW 61.00

16 00040576 V1600946 PRUDENTIAL OVERALL SUPPLY 60902653 OH 12/12/2014 MW 28.19

16 00040577 V1602687 RED TRUCK FIRE & SAFETY COMPAN 11-66509 OH 12/12/2014 MW 2,018.83

16 00040578 V1602647 RICOH 1051448762 OH 12/12/2014 MW 829.44

16 00040579 V1600328 SAFETY-KLEEN CORPORATION 65300927 OH 12/12/2014 MW 569.21

16 00040580 V1603242 SELL, MITRA REIMB 12/04/14 OH 12/12/2014 MW 403.80

16 00040581 V1603298 SPARKFUN ELECTRONICS 1624647 OH 12/12/2014 MW 1,575.80

16 00040582 V1600355 STAPLES BUSINESS ADVANTAGE 3249765904 OH 12/12/2014 MW 483.26

16 00040583 V1603002 BERNAL, SUSAN AUG SEP OCT 2014 OH 12/12/2014 MW 65.52

16 00040584 V1603015 GOLD STAR FOODS 1018396 OH 12/12/2014 MW 131.11

16 00040585 V1603016 HENDRICKS, DIANA NOV 2014 OH 12/12/2014 MW 16.02


14.10 EXHIBITS



SORT: Check ID & No



=========== ============ ============================== ================ ==== ========== ========== =========== ==== ==============

16 00040586 V1603149 MARTIN, ANITA AUG SEP OCT 2014 OH 12/12/2014 MW 56.62

16 00040587 V1603025 PAPA JOHN'S PIZZA 7186 OH 12/12/2014 MW 4,889.58

16 00040588 V1603061 PICK UP STIX CATERING NOV 2014 OH 12/12/2014 MW 4,987.50

16 00040589 V1603037 THOMAS, BARBARA NOV 2014 OH 12/12/2014 MW 28.56

16 00040590 V1602211 COUNTY OF ORANGE HCA15107 OH 12/15/2014 MW 20,390.75

16 00040591 V1600206 AT & T MOBILITY 2217 DEC 2014 OH 12/16/2014 MW 409.12

16 00040592 V1602934 AUGMENTATIVE COMMUNICATION THE 110114 OH 12/16/2014 MW 580.00

16 00040593 V1600070 CALIFORNIA DEPT. OF JUSTICE 069901 OH 12/16/2014 MW 147.00

16 00040594 V1600768 CDW-G RD55603 OH 12/16/2014 MW 748.88

16 00040595 V1600083 CERTIFIED TRANSPORTATION SERVI 01-121055 OH 12/16/2014 MW 2,152.80

16 00040596 V1603252 CLUB Z! 1415 OH 12/16/2014 MW 2,713.40

16 00040597 V1600346 GOLDEN STATE WATER COMPANY DEC 2014 OH 12/16/2014 MW 17,991.87

16 00040598 V1600585 HERITAGE MUSEUM 10714 ARNOLD OH 12/16/2014 MW 810.00

16 00040599 V1603230 HOSLER, GENEVIEVE JUL-DEC 2014 OH 12/16/2014 MW 33.16

16 00040600 V1600640 LOS ANGELES COUNTY OFFICE OF E REGISTER LOWE OH 12/16/2014 MW 400.00

16 00040601 V1600999 NSTA CONVENTIONS 2854672 OH 12/16/2014 MW 185.00

16 00040602 V1600266 ORANGE COUNTY DEPT. EDUCATION 94II1777 OH 12/16/2014 MW 70.00

16 00040603 V1600285 PARADIGM HEALTHCARE SERVICES C 28305 OH 12/16/2014 MW 108.51

16 00040604 V1602846 PARK HOUSE TIRE INC 1020140516 OH 12/16/2014 MW 1,148.04

16 00040605 V1600627 PSI 3942 OH 12/16/2014 MW 106.49

16 00040606 V1602673 RICOH AMERICAS 43820389 OH 12/16/2014 MW 3,970.06

16 00040607 V1601851 RICOH AMERICAS CORPORATION 5033662465 OH 12/16/2014 MW 3,082.68

16 00040608 V1600331 RUTAN & TUCKER 706069 OH 12/16/2014 MW 748.00

16 00040609 V1600339 SEXAUER INC., J.A. 323569939 OH 12/16/2014 MW 489.77

16 00040610 V1600343 SOUTH COAST SUPPLY 4178 OH 12/16/2014 MW 340.20

16 00040611 V1600344 SOUTHERN CALIF. EDISON CO. DEC 2014 OH 12/16/2014 MW 43,400.07

16 00040612 V1600345 SOUTHERN CALIFORNIA SENSORY SC 34 OH 12/16/2014 MW 1,256.00

16 00040613 V1600648 SUPER DUPER PUBLICATIONS 2025389A OH 12/16/2014 MW 101.40

16 00040614 V1603053 WICKETTS INTERNATIONAL PLUMBIN 107771 OH 12/16/2014 MW 1,174.50

16 00040615 V1603264 ASPIRAR-OXFORD TUTORING 2 OH 12/18/2014 MW 2,378.50

16 00040616 V1602930 HARBOTTLE LAW GROUP 0636 OH 12/18/2014 MW 670.50

16 00040617 V1602980 NIGRO & NIGRO PROFESSIONAL COR 4945 OH 12/18/2014 MW 12,870.00

16 00040618 V1600266 ORANGE COUNTY DEPT. EDUCATION 94II1604 OH 12/18/2014 MW 11,153.01

16 00040619 V1603035 SUBWAY 12/15/14 OH 12/18/2014 MW 605.00


16 00040621 V1603008 CYPRESS SCHOOL DISTRICT CL VI NOV 2014 OH 12/18/2014 MW 2,961.81

16 00040622 V1603008 CYPRESS SCHOOL DISTRICT CL DE NOV 2014 OH 12/18/2014 MW 16,606.53

16 00040623 V1603174 THERESA VAUGHN-WORKSITE SPECIA JAN 2015 OH 12/18/2014 MW 1,666.67

16 00040624 V1603302 !#1 TOUCH-SCREEN TABLET COMPUT 1201411 OH 12/19/2014 MW 1,190.00

16 00040625 V1603258 A BETTER TOMORROW EDUCATION ABTE0934 OH 12/19/2014 MW 543.13

16 00040626 V1603247 AIREMASTERS SERVICE 14-13 OH 12/19/2014 MW 250.00

16 00040627 V1603241 BLUE LABEL POWER 5673 OH 12/19/2014 MW 344.41


14.11 EXHIBITS



SORT: Check ID & No



=========== ============ ============================== ================ ==== ========== ========== =========== ==== ==============

16 00040628 V1602280 BUS WEST BP113581 OH 12/19/2014 MW 55.32

16 00040629 V1600768 CDW-G RC24704 OH 12/19/2014 MW 645.60

16 00040630 V1600118 D & D REFRIGERATION INC. 35615 OH 12/19/2014 MW 275.00

16 00040631 V1600485 GST/E SYSTEMS JOI321576 OH 12/19/2014 MW 796.39

16 00040632 V1602912 IVS COMPUTER TECHNOLOGY 14-1891 OH 12/19/2014 MW 754.93

16 00040633 V1600023 LOS ALAMITOS AUTO PARTS 188180 OH 12/19/2014 MW 164.10

16 00040634 V1603084 O'REILLY AUTO PARTS 3078-111237 OH 12/19/2014 MW 52.92


16 00040636 V1600307 PSYCHOL.CORP/HARCOURT ASSESS./ 10036252 OH 12/19/2014 MW 316.47

16 00040637 V1602687 RED TRUCK FIRE & SAFETY COMPAN FS-01433 OH 12/19/2014 MW 2,529.68

16 00040638 V1600355 STAPLES BUSINESS ADVANTAGE 3250789713 OH 12/19/2014 MW 1,090.12

16 00040639 V1600465 VAVRINEK-TRINE-DAY & CO. LLP 0110007-IN OH 12/19/2014 MW 1,328.03

16 00040640 V1603307 WARESDIRECT.COM STEEL CABINET OH 12/19/2014 MW 105.76

16 00040641 V1600397 WAXIE ENTERPRISES INC. 74988379 OH 12/19/2014 MW 2,319.71

16 00040642 V1603015 GOLD STAR FOODS 1172426 OH 12/19/2014 MW 3.40

16 00040643 V1602263 APPLE INC. 4313407673 OH 12/22/2014 MW 9,708.53

16 00040644 V1603058 CALIFORNIA SCHOOLS VEBA JAN 2015 OH 12/23/2014 MW 240,191.73

16 00040645 V1602975 LINCOLN NATIONAL LIFE INSURANC JAN 2015 OH 12/23/2014 MW 1,047.86

16 00040646 V1602453 A.M. ELECTRICAL SERVICES 8626 OH 12/26/2014 MW 1,950.00

16 00040647 V1600844 AMERICAN RENTALS 357746 OH 12/26/2014 MW 249.60

16 00040648 V1603256 BASIC EDUCATIONAL SERVICES TEA 4123 OH 12/26/2014 MW 1,100.00

16 00040649 V1603311 BRAIN HURRICANE BH3158 OH 12/26/2014 MW 406.25

16 00040650 V1601870 CAMERON WELDING SUPPLY 355517 OH 12/26/2014 MW 29.38

16 00040651 V1601898 CYPRESS LOCK AND SAFE 18143 OH 12/26/2014 MW 349.53

16 00040652 V1602997 DASH ADVERTISING, PENNY 10600 OH 12/26/2014 MW 113.04

16 00040653 V1603239 DATA IMPRESSIONS 02IC5044 OH 12/26/2014 MW 608.68

16 00040654 V1602624 EARTHQUAKE MANAGEMENT 22140 OH 12/26/2014 MW 664.38

16 00040655 V1601265 GAS COMPANY, THE DEC 2014A OH 12/26/2014 MW 219.13

16 00040656 V1600177 HOME DEPOT CREDIT SERVICES 1010277 OH 12/26/2014 MW 1,452.55

16 00040657 V1602912 IVS COMPUTER TECHNOLOGY 14-1913 OH 12/26/2014 MW 157.85

16 00040658 V1600023 LOS ALAMITOS AUTO PARTS 188820 OH 12/26/2014 MW 86.24

16 00040659 V1602826 NEOFUNDS BY NEOPOST 11/24/14 OH 12/26/2014 MW 2,000.00

16 00040660 V1600133 OFFICE DEPOT 74254319001 OH 12/26/2014 MW 1,336.13

16 00040661 V1602846 PARK HOUSE TIRE INC 1020141167 OH 12/26/2014 MW 1,330.41

16 00040662 V1603304 PROFESSIONAL TUTORS OF AMERICA 51207 OH 12/26/2014 MW 748.00


16 00040664 V1602673 RICOH AMERICAS 19152721 OH 12/26/2014 MW 299.15

16 00040665 V1602362 SAFETY 1ST PEST CONTROL INC 49457 OH 12/26/2014 MW 1,575.00

16 00040666 V1600343 SOUTH COAST SUPPLY 181660 OH 12/26/2014 MW 453.01

16 00040667 V1600355 STAPLES BUSINESS ADVANTAGE 3250789715 OH 12/26/2014 MW 355.92

16 00040668 V1602406 THINKING MAPS INC INV0040986 OH 12/26/2014 MW 1,282.18

16 00040669 V1602966 TOTAL COMPENSATION SYSTEMS INC 4352 OH 12/26/2014 MW 4,800.00


14.12 EXHIBITS



SORT: Check ID & No



=========== ============ ============================== ================ ==== ========== ========== =========== ==== ==============

16 00040670 V1603053 WICKETTS INTERNATIONAL PLUMBIN 107802 OH 12/26/2014 MW 174.00

16 00040671 V1603261 INDUSTRIAL ELECTRIC 1338238-IN OH 12/26/2014 MW 516.55


16 00040673 V1602922 B OF A BUSINESS CARD DEC 2014 OH 12/30/2014 MW 1,080.93

16 00040674 V1602951 FRIENDS OF ARTS EDUCATION 3/11/15 ARNOLD OH 12/30/2014 MW 90.00

16 00040675 V1603119 RODRIGUEZ, GERRY MILEAGE NOV2014 OH 12/30/2014 MW 51.52

16 00040676 V1602922 B OF A BUSINESS CARD DEC 2014 OH 12/30/2014 MW 877.93

Check ID & No [16] Total: 593,999.47

*** GRAND TOTAL ***

Machine and Hand Written 593,999.47

==============

593,999.47


14.13 EXHIBITS

CYPRESSSCHOOLDISTRICT

AUDITREPORT

FortheFiscalYearEndedJune30,2014

14.14 EXHIBITS

CYPRESSSCHOOLDISTRICTFortheFiscalYearEndedJune30,2014TableofContents

FINANCIALSECTION Page

IndependentAuditors’Report..................................................................................................................................................................1Management’sDiscussionandAnalysis...............................................................................................................................................3BasicFinancialStatements:

Government‐wideFinancialStatements:StatementofNetPosition.........................................................................................................................................................12StatementofActivities...............................................................................................................................................................13

GovernmentalFundsFinancialStatements:BalanceSheet.................................................................................................................................................................................14ReconciliationoftheGovernmentalFundsBalanceSheettotheStatementofNetPosition.....................15StatementofRevenues,Expenditures,andChangesinFundBalances...............................................................16ReconciliationoftheGovernmentalFundsStatementofRevenues,Expenditures,andChangesinFundBalancestotheStatementofActivities...............................................17

ProprietaryFundFinancialStatements:StatementofNetPosition.........................................................................................................................................................18StatementofRevenues,Expenses,andChangesinNetPosition............................................................................19StatementofCashFlows...........................................................................................................................................................20

FiduciaryFundFinancialStatement:StatementofFiduciaryNetPosition..................................................................................................................................21

NotestoFinancialStatements...............................................................................................................................................................22

REQUIREDSUPPLEMENTARYINFORMATIONBudgetaryComparisonSchedule–GeneralFund.........................................................................................................................44ScheduleofFundingProgress...............................................................................................................................................................45NotestotheRequiredSupplementaryInformation....................................................................................................................46

SUPPLEMENTARYINFORMATIONLocalEducationalAgencyOrganizationStructure.......................................................................................................................47ScheduleofAverageDailyAttendance..............................................................................................................................................48ScheduleofInstructionalTime.............................................................................................................................................................49ScheduleofFinancialTrendsandAnalysis......................................................................................................................................50ScheduleofExpendituresofFederalAwards.................................................................................................................................51ReconciliationofAnnualFinancialandBudgetReportwithAuditedFinancialStatements.....................................52NotetotheSupplementaryInformation...........................................................................................................................................53

14.15 EXHIBITS

CYPRESSSCHOOLDISTRICTFortheFiscalYearEndedJune30,2014TableofContents

OTHERINDEPENDENTAUDITORS’REPORTS Page

IndependentAuditors'ReportonInternalControloverFinancialReportingandonCompliance andOtherMattersBasedonanAuditofFinancialStatementsPerformedinAccordancewith GovernmentAuditingStandards.....................................................................................................................................................54IndependentAuditors’ReportonStateCompliance...................................................................................................................56IndependentAuditors'ReportonComplianceForEachMajorFederalProgramandon InternalControlOverCompliance................................................................................................................................................58

FINDINGSANDQUESTIONEDCOSTS

ScheduleofAuditFindingsandQuestionedCosts: SummaryofAuditors’Results......................................................................................................................................................60 CurrentYearAuditFindingsandQuestionedCosts...........................................................................................................61 SummaryScheduleofPriorAuditFindings...........................................................................................................................64

14.16 EXHIBITS

FinancialSection

14.17 EXHIBITS

(Thispageintentionallyleftblank)

14.18 EXHIBITS

1

INDEPENDENTAUDITORS’REPORTBoardofTrusteesCypressSchoolDistrictCypress,CaliforniaReportontheFinancialStatementsWehaveauditedtheaccompanyingfinancialstatementsofthegovernmentalactivities,eachmajorfund,andtheaggregateremainingfundinformationofCypressSchoolDistrict,asofandforthefiscalyearendedJune30, 2014, and the relatednotes to the financial statements,which collectively comprise theDistrict's basicfinancialstatementsaslistedinthetableofcontents.Management’sResponsibilityfortheFinancialStatementsManagement is responsible for the preparation and fair presentation of these financial statements inaccordancewithaccountingprinciplesgenerallyaccepted in theUnitedStatesofAmerica; this includes thedesign,implementation,andmaintenanceofinternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror.Auditors'ResponsibilityOurresponsibilityistoexpressopinionsonthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica,thestandardsapplicabletofinancialauditscontainedinGovernmentAuditingStandards,issuedbytheComptrollerGeneralof theUnited States, andStandardsandProcedures forAuditsofCaliforniaK‐12LocalEducationalAgencies2013‐14. Thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor’sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoserisk assessments, the auditor considers internal control relevant to the entity’s preparation and fairpresentation of the financial statements in order to design audit procedures that are appropriate in thecircumstances,butnot for thepurposeofexpressinganopinionontheeffectivenessoftheentity’s internalcontrol. Accordingly,we express no suchopinion.An audit also includes evaluating the appropriatenessofaccountingpoliciesusedandthereasonablenessofsignificantaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinions.OpinionsInouropinion,thefinancialstatementsreferredtoabovepresentfairly,inallmaterialrespects,therespectivefinancial position of the governmental activities, each major fund, and the aggregate remaining fundinformationofCypressSchoolDistrict,asof June30,2014,andtherespectivechanges in financialpositionand, where applicable, cash flows thereof for the fiscal year then ended in accordance with accountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica.

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EmphasisofMatterAsdiscussedinNote1.G.tothebasicfinancialstatements,theDistricthaschangeditsmethodforaccountingandreportingcertainitemspreviouslyreportedasassetsorliabilitiesduringfiscalyear2013‐2014duetotheadoptionofGovernmentalAccountingStandardsBoardStatementNo.65,"ItemsPreviouslyReportedasAssetsandLiabilities". Theadoptionof this standard required retrospectiveapplication resulting in a $1,276,405reductionofpreviouslyreportednetpositionatJuly1,2013.Ouropinionisnotmodifiedwithrespecttothismatter.OtherMattersRequiredSupplementaryInformationAccounting principles generally accepted in the United States of America require that the management’sdiscussionandanalysisonpages3through11,budgetarycomparisoninformationonpage44,andscheduleoffundingprogressonpage45bepresentedtosupplementthebasicfinancialstatements.Suchinformation,althoughnotapartofthebasicfinancialstatements,isrequiredbytheGovernmentalAccountingStandardsBoard,whoconsidersittobeanessentialpartoffinancialreportingforplacingthebasicfinancialstatementsinanappropriateoperational,economic,orhistoricalcontext.Wehaveappliedcertainlimitedprocedurestothe required supplementary information in accordance with auditing standards generally accepted in theUnited States ofAmerica,which consistedof inquiries ofmanagement about themethodsof preparing theinformationand comparing the information for consistencywithmanagement’s responses toour inquiries,the basic financial statements, and other knowledge we obtained during our audit of the basic financialstatements.Wedonotexpressanopinionorprovideanyassuranceontheinformationbecausethelimitedproceduresdonotprovideuswithsufficientevidencetoexpressanopinionorprovideanyassurance.OtherInformationOur auditwas conducted for the purpose of forming opinions on the financial statements that collectivelycompriseCypressSchoolDistrict’sbasicfinancialstatements.Theothersupplementaryinformationlistedinthetableofcontents ispresentedforpurposesofadditionalanalysisandisnotarequiredpartofthebasicfinancialstatements.Theothersupplementaryinformationlistedinthetableofcontents,includingtheScheduleofExpendituresofFederal Awards, is the responsibility of management and was derived from and relates directly to theunderlyingaccountingandotherrecordsusedtopreparethebasicfinancialstatements.Suchinformationhasbeensubjected to theauditingproceduresapplied intheauditof thebasic financialstatementsandcertainadditional procedures, including comparing and reconciling such information directly to the underlyingaccounting and other records used to prepare the basic financial statements or to the basic financialstatements themselves, and other additional procedures in accordance with auditing standards generallyacceptedintheUnitedStatesofAmerica.Inouropinion,theothersupplementaryinformationisfairlystated,inallmaterialrespects,inrelationtothebasicfinancialstatementsasawhole.OtherReportingRequiredbyGovernmentAuditingStandardsInaccordancewithGovernmentAuditingStandards,wehavealsoissuedourreportdatedDecember10,2014on our consideration of the District's internal control over financial reporting and on our tests of itscompliancewithcertainprovisionsof laws,regulations,contracts,andgrantagreementsandothermatters.Thepurposeofthatreportistodescribethescopeofourtestingofinternalcontroloverfinancialreportingandcomplianceandtheresultsofthattesting,andnottoprovideanopiniononinternalcontroloverfinancialreporting or on compliance. That report is an integral part of an audit performed in accordance withGovernment Auditing Standards in considering the District's internal control over financial reporting andcompliance.

Murrieta,CaliforniaDecember10,2014

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FigureA‐1.OrganizationofCypressSchoolDistrict’sAnnualFinancialReport

CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014ThisdiscussionandanalysisofCypressSchoolDistrict’s financialperformanceprovidesanoverviewof theDistrict’s financial activities for the fiscal year ended June30,2014. Please read it in conjunctionwith theDistrict’sfinancialstatements,whichimmediatelyfollowthissection. FINANCIALHIGHLIGHTS TheDistrict’soverall financialstatusdeclinedfromlastyear,asthenetpositiondecreasedby20.2%to

$6.7million. Totalgovernmentalrevenueswere$34.9million,about$1.7millionlessthanexpenses. Thetotalcostofbasicprogramswas$36.6million. Becauseaportionofthesecostswerepaidforwith

charges, fees, and intergovernmental aid, the net cost that required taxpayer funding was only $29.7million.

Secondperiodaveragedailyattendance(gradesK‐6)increasedby55,ormorethan1.5%.OVERVIEWOFTHEFINANCIALSTATEMENTSThis annual report consists of three parts – management discussion and analysis (this section), the basicfinancial statements, and required supplementary information. Thebasic financial statements include twokindsofstatementsthatpresentdifferentviewsoftheDistrict: The first two statements are district‐wide financial statements that provide both short‐termand long‐

terminformationabouttheDistrict’soverallfinancialstatus. The remaining statements are fund financial statements that focus on individual parts of the District,

reportingtheDistrict’soperationsinmoredetailthanthedistrict‐widestatements. Thegovernmental funds statements tell howbasic services like regularandspecial educationwere

financedintheshorttermaswellaswhatremainsforfuturespending. Short and long‐term financial information about the activities of the District that operate like

businesses(self‐insurancefunds)areprovidedintheproprietaryfundsstatements.Thefinancialstatementsalsoinclude notes that explainsome of the information inthe statements and providemore detailed data. FigureA‐1 shows how the variousparts of this annual reportare arranged and related tooneanother.

Management’sDiscussionandAnalysis

BasicFinancial

Information

RequiredSupplementaryInformation

FundFinancialStatements

District‐WideFinancialStatements

NotestoFinancialStatements

SUMMARY DETAIL

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CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014OVERVIEWOFTHEFINANCIALSTATEMENTS(continued)FigureA‐2summarizesthemajorfeaturesoftheDistrict’s financialstatements, includingtheportionoftheDistrict’sactivitiestheycoverandthetypesofinformationtheycontain.FigureA‐2.MajorFeaturesoftheDistrict‐WideandFundFinancialStatements

TypeofStatements

District‐Wide

GovernmentalFunds

ProprietaryFunds

FiduciaryFund

Scope EntireDistrict,exceptfiduciaryactivities

TheactivitiesoftheDistrictthatarenotproprietaryorfiduciary,suchasspecialeducationandbuildingmaintenance

ActivitiesoftheDistrictthatoperatelikeabusiness,suchasself‐insurancefunds

Instancesinwhichthedistrictadministersresourcesonbehalfofsomeoneelse,suchasscholarshipprogramsandstudentactivitiesmonies

Requiredfinancialstatements

StatementofNetPosition

StatementofActivities

BalanceSheet Statementof

Revenues,Expenditures&ChangesinFundBalances

StatementofNetPosition

StatementofRevenues,Expenses&ChangesinFundBalance

StatementofCashFlows

StatementofFiduciaryNetPosition

Accountingbasisandmeasurementfocus

Accrualaccountingandeconomicresourcesfocus

Modifiedaccrualaccountingandcurrentfinancialresourcesfocus



Typeofasset/liabilityinformation

Allassetsandliabilities,bothfinancialandcapital,short‐termandlong‐term

Onlyassetsexpectedtobeusedupandliabilitiesthatcomedueduringtheyearorsoonthereafter;nocapitalassetsincluded

Allassetsandliabilities,bothshort‐termandlong‐term;Thedistrict’sfundsdonotcurrentlycontainnonfinancialassets,thoughtheycan

Allassetsandliabilities,bothshort‐termandlong‐term;TheDistrict’sfundsdonotcurrentlycontainnonfinancialassets,thoughtheycan

Typeofinflow/outflowinformation

Allrevenuesandexpensesduringyear,regardlessofwhencashisreceivedorpaid

Revenuesforwhichcashisreceivedduringorsoonaftertheendoftheyear;expenditureswhengoodsorserviceshavebeenreceivedandpaymentisdueduringtheyearorsoonthereafter

Allrevenuesandexpensesduringtheyear,regardlessofwhencashisreceivedorpaid

Allrevenuesandexpensesduringtheyear,regardlessofwhencashisreceivedorpaid

Theremainderofthisoverviewsectionofmanagement’sdiscussionandanalysishighlightsthestructureandcontentsofeachofthestatements.

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CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014OVERVIEWOFTHEFINANCIALSTATEMENTS(continued)District‐WideStatementsThe district‐wide statements report information about the District as a whole using accounting methodssimilartothoseusedbyprivate‐sectorcompanies.ThestatementofnetpositionincludesalloftheDistrict’sassetsand liabilities. Allof thecurrentyear’srevenuesandexpensesareaccountedfor inthestatementofactivitiesregardlessofwhencashisreceivedorpaid.Thetwodistrict‐widestatementsreporttheDistrict’snetpositionandhowithaschanged.Netposition–thedifferencebetweentheDistrict’sassetsanddeferredoutflowsofresourcesandliabilitiesanddeferredinflowsofresources–isonewaytomeasuretheDistrict’sfinancialhealth,orposition. Overtime,increasesanddecreasesintheDistrict’snetpositionareanindicatorofwhetheritsfinancial

positionisimprovingordeteriorating,respectively. ToassesstheoverallhealthoftheDistrict,youneedtoconsideradditionalnonfinancial factorssuchas

changesintheDistrict’sdemographicsandtheconditionofschoolbuildingsandotherfacilities. In the district‐wide financial statements, the District’s activities are categorized as Governmental

Activities. MostoftheDistrict’sbasicservicesareincludedhere,suchasregularandspecialeducation,transportation,andadministration.Propertytaxesandstateaidfinancemostoftheseactivities.

FundFinancialStatementsThefundfinancialstatementsprovidemoredetailedinformationabouttheDistrict’smostsignificantfunds–nottheDistrictasawhole.FundsareaccountingdevicestheDistrictusestokeeptrackofspecificsourcesoffundingandspendingonparticularprograms: SomefundsarerequiredbyStatelawandbybondcovenants. TheDistrictestablishesotherfundstocontrolandmanagemoneyforparticularpurposes(likerepaying

itslong‐termdebt)ortoshowthatisproperlyusingcertainrevenues.TheDistricthasthreekindsoffunds: Governmental funds –Most of theDistrict’s basic services are included in governmental funds,which

generallyfocuson(1)howcashandotherfinancialassetsthatcanreadilybeconvertedtocashflowinand out and (2) the balances left at year‐end that are available for spending. Consequently, thegovernmental funds statementsprovideadetailed short‐termview thathelpsyoudeterminewhethertherearemoreorfewerfinancialresourcesthatcanbespentinthenearfuturetofinancetheDistrict’sprograms. Becausethisinformationdoesnotencompasstheadditionallong‐termfocusofthedistrict‐widestatements,weprovideadditionalinformationonaseparatereconciliationpagethatexplainstherelationship(ordifferences)betweenthem.

Proprietary funds–When theDistrict chargesotherDistrict funds for the services it provides, these

services are reported in proprietary funds. Proprietary funds are reported in the sameway that allactivitiesarereportedintheStatementofNetPositionandStatementofActivities.Infact,theDistrict’sinternal service fund is included within the governmental activities reported in the district‐widestatementsbutprovidesmoredetailandadditionalinformation,suchascashflows.TheDistrictusestheinternalservicefundtoreportactivitiesthatrelatetotheDistrict’sself‐insuredprogramfordentalandvisioninsuranceclaims.

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CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014OVERVIEWOFTHEFINANCIALSTATEMENTS(continued)FundFinancialStatements(continued) Fiduciaryfund–TheDistrictisthetrustee,orfiduciary,forassetsthatbelongtoothers.TheDistrictis

responsible for ensuring that the assets reported in these funds are used only for their intendedpurposesandbythosetowhomtheassetsbelong.AlloftheDistrict’sfiduciaryactivitiesarereportedina separate statement of fiduciary net position. We exclude these activities from the district‐widefinancialstatementsbecausetheDistrictcannotusetheseassetstofinanceitsoperations.

FINANCIALANALYSISOFTHEDISTRICTASAWHOLENetPosition.TheDistrict’scombinednetpositionwasloweronJune30,2014,thanitwastheyearbefore–decreasing20.2%to$6.7million(SeeTableA‐1).TableA‐1

VarianceIncrease

2014 2013* (Decrease)Currentassets 19,967,937$ 28,710,717$ (8,742,780)$Capitalassets 44,064,779 37,888,723 6,176,056Totalassets 64,032,716 66,599,440 (2,566,724)Currentliabilities 2,675,408 5,097,705 (2,422,297)Long‐termliabilities 54,691,907 53,152,940 1,538,967Totalliabilities 57,367,315 58,250,645 (883,330)NetpositionNetinvestmentincapitalassets (4,813,482) (5,614,467) 800,985Restricted 8,921,466 10,881,478 (1,960,012)Unrestricted 2,557,417 3,081,784 (524,367)Totalnetposition 6,665,401$ 8,348,795$ (1,683,394)$

*Asrestated

GovernmentalActivities

Changes innetposition,governmentalactivities. TheDistrict’s total revenuesdecreased3.3%to$34.9million (See TableA‐2). The decrease is due primarily to the receipt of one‐time funds from theOffice ofPublicSchoolConstructioninprioryears.The total cost of all programs and services increased 4.7% to $36.6 million. The District’s expenses arepredominantlyrelatedtoeducatingandcaringforstudents,67.6%.ThepurelyadministrativeactivitiesoftheDistrict accounted for just 6.3% of total costs. A significant contributor to the increase in costs wasdepreciationandothergeneraladministrationcosts.TableA‐2

VarianceIncrease

2014 2013 (Decrease)TotalRevenues 34,899,057$ 36,072,424$ (1,173,367)$TotalExpenses 36,582,451 34,952,697 1,629,754Increase(decrease)innetposition (1,683,394)$ 1,119,727$ (2,803,121)$


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CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014FINANCIALANALYSISOFTHEDISTRICT’SFUNDSThe financial performance of theDistrict as awhole is reflected in its governmental funds aswell. As theDistrictcompletedthisyear,itsgovernmentalfundsreportedacombinedfundbalanceof$17.4million,whichisbelowlastyear’sendingfundbalanceof$23.9million.Theprimarycauseofthedecreasedfundbalanceiscapitalprojectsexpenditures.GeneralFundBudgetaryHighlightsOverthecourseoftheyear,theDistrictrevisedtheannualoperatingbudgetseveraltimes.Themajorbudgetamendmentsfallintothesecategories:

Revenues–increasedby$2.4millionprimarilytoreflectfederalandstatebudgetactions. Salariesandbenefitscosts– increased$1.3millionduetoa3%salary increaseandaone‐time1%

bonus. Other non‐capital expenses – increased $0.5 million to re‐budget carryover funds and revise

operationalcostestimates.While the District’s final budget for the General Fund anticipated that expenditures would fall short ofrevenuesbyabout$0.9million,theactualresultsfortheyearshowthatrevenuesexceededexpendituresbyroughly$2.2million. Actualrevenueswere$0.1millionmorethananticipated,andexpenditureswere$1.1million less than budgeted. That amount consists primarily of restricted categorical program dollars thatwerenotspentasofJune30,2014thatwillbecarriedoverintothe2014‐15budget.CAPITALASSETANDDEBTADMINISTRATIONCapitalAssetsBy the endof 2013‐14 theDistrict had invested $8.2million innew capital assets, related to theDistrict’songoingmodernizationprogram. (MoredetailedinformationaboutcapitalassetscanbefoundinNote6tothefinancialstatements).Totaldepreciationexpensefortheyearexceeded$2.0million.TableA‐3:CapitalAssetsatYear‐End,NetofDepreciation

VarianceIncrease

2014 2013 (Decrease)Land 744,680$ 744,680$ ‐$Constructioninprogress 407,883 8,366,328 (7,958,445)Improvementofsites 2,335,525 2,517,304 (181,779)Buildings 39,726,152 25,510,059 14,216,093Equipment 850,539 750,352 100,187Total 44,064,779$ 37,888,723$ 6,176,056$


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CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014CAPITALASSETANDDEBTADMINISTRATION(continued)Long‐TermDebtAt year‐end theDistrict had approximately $54.7million of long‐termdebt as shown inTableA‐4. (Moredetailed information about the District’s long‐term liabilities is presented in Note 7 to the financialstatements).TableA‐4:OutstandingLong‐TermDebtatYear‐End

VarianceIncrease

2014 2013 (Decrease)Generalobligationbonds 46,622,599$ 45,376,443$ 1,246,156$Certificatesofparticipation 7,210,772 7,199,500 11,272Otherpostemploymentbenefits(OPEB) 580,494 345,360 235,134Capitalleasepayable 7,381 31,803 (24,422)Compensatedabsences 270,661 199,834 70,827Total 54,691,907$ 53,152,940$ 1,538,967$


FACTORSBEARINGONTHEDISTRICT’SFUTUREBudgetOverviewTheGovernorsignedthe2014‐15BudgetActonJune20,2014.InlateJune,theGovernorsigned17budget‐relatedbillsintolaw.The2014‐15budgetpackageassumestotalstatespendingof$152.3billion,anincreaseof8.6percentover revised totals for2013‐14.Thisconsistsof$108billion fromtheGeneralFundand theEducation Protection Account created by Proposition 30 (2012), and $44.3 billion from special funds. Thebudgetpackageassumesspendingfromfederalfundstobe$98billion,anincreaseof20.9percentover2013‐14 revised levels, mainly due to increases in the health area of the budget. Bond spending is expected todecline53percentin2014‐15.MajorFeaturesofthe2014‐15SpendingPlanSimilartothe2013‐14budget,the2014‐15spendingplanmakestargetedaugmentationsinafewareaswhilepayingdownseveralbilliondollarsinkeyliabilities.Inaddition,ifcertainrevenueandothertargetsaremet,additionalspending—mostlyforpayingdowndebt—wouldbe“triggered”underthebudgetplan.FullyFundsCalSTRSPensionProgramAs of the end of 2012‐13, the California State Teachers’ Retirement System (CalSTRS) had a $74 billionshortfall. Budget‐related legislation aims to erase the unfunded liability in 32 years by increasingcontributionsfromthestate,schoolandcommunitycollegedistricts,andteachers.Proposition98The budget plan includes large Proposition 98 funding increases for schools and community colleges. TheProposition98budgetcontinues implementationof theLocalControlFundingFormula,paysdownmostofthe remaining payment deferrals, and pays down several hundredmillion dollars of other Proposition 98obligations.

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CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014FACTORSBEARINGONTHEDISTRICT’SFUTURE(continued)SpendingChangesFundingforK‐14educationincreasessignificantlyunderthenewbudgetpackage.Inthesectionsthatfollow,wedescribehowtheStateisspendingthesefunds.DeferralPaymentsPaysDown$5.2BillioninOutstandingDeferralsThebudgetpackagepaysdown$5.2billioninoutstandingdeferrals($4.7billionforschoolsand$498millionforcommunitycolleges).Ofthetotalpaydown,$1.4billionisdesignatedas2012‐13spending,$3.1billionisdesignatedas2013‐14spending,and$662millionisdesignatedas2014‐15spending.Underthebudgetplan,$992million indeferrals ($897million for schools and$94million for community colleges)would remainoutstandingattheendof2014‐15.EliminatesRemainingDeferralsifMinimumGuaranteeExceedsEstimatesThe budget package pays down additional deferrals (potentially eliminating all outstanding deferrals) ifsubsequentestimatesofthe2013‐14and2014‐15minimumguaranteesarehigherthantheadministration’sMay2015estimates.Effectively,thebudgetplanearmarksthefirst$992millioninpotentialadditional2013‐14and2014‐15spendingfordeferralpaydowns.MandatesPaysDown$450MillioninOutstandingEducationMandateClaimsWe estimate the State currently has a backlog of more than $5 billion in unpaid claims for educationmandates.Thebudgetincludes$400milliontoreducethemandatebacklogforschools.(Ofthisamount,$287millionis2014‐15Proposition98fundingand$113millionisfromunspentprior‐yearfund.)Fundswillbedistributedtoschoolsandcommunitycollegesonaper‐studentbasis.AddsSeveralMandatestoSchoolandCommunityCollegeBlockGrantsTheCommissiononStateMandates recentlyapprovedsevennewreimbursableeducationmandates.Sixofthese mandates apply to schools, two apply to community colleges, and one applies to both schools andcommunity colleges. For schools, the budget adds to the block grant mandates related to (1) parentalinvolvementprocedures,(2)complianceactivitiesassociatedwiththeWilliamsv.Californiacase,(3)uniformcomplaintprocedures,(4)developerfees,(5)charterschooloversight,and(6)publiccontracts.EnergyGrantsStateProvidesSecond‐YearFundingforEnergyProjectsPassedbyvotersinNovember2012,Proposition39increasesstatecorporatetaxrevenuesandrequiresforafive‐yearperiod,starting in2013‐14, thataportionof theserevenuesbeusedto improveenergyefficiencyand expand the use of alternative energy in public buildings. The 2014‐15 budget provides $345millionProposition98GeneralFundforProposition39schoolandcommunitycollegeenergyprograms.Specifically,the budget provides $279 million for school grants, $38 million for community colleges grants, and $28millionfortherevolvingloanprogramforbothschoolsandcommunitycolleges.(EstimatesofProposition39revenuesare lower in2014‐15compared to2013‐14, resulting in lessprovided forschoolandcommunitycollegegrants.)Thebudgetalsoprovides$8millionnon‐Proposition98GeneralFundforProposition39job‐training programs administered by the California Conservation Corps ($5 million) and the CaliforniaWorkforceInvestmentBoard($3million).

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CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014FACTORSBEARINGONTHEDISTRICT’SFUTURE(continued)Chapter751ObligationMakesFinal$410MillionPaymentonOutstandingProposition98ObligationsFrom2004‐05and2005‐06The2014‐15budgetmakesafinal$410millionpaymenttoretirethestate’sobligationsetforthinChapter751, Statutes of 2006 (SB 1133, Torlakson). Chapter 751 required the state to provide additional annualschool and community college payments until a total of $2.8 billion had been provided. Of the amountprovidedinthebudgetpackage,$316millionisforcontinuedfundingoftheQEIAprogram($268millionforschoolsand$48millionforcommunitycolleges)and$94millionistopaydownaseparatestateobligationrelatedtoschoolfacilityrepairs.K‐12EducationThelargestK‐12augmentationisforthesecond‐yearphaseinoftherecentlyadoptedLocalControlFundingFormula(LCFF).Thebudgetalsoincludesseveralotherschool‐specificaugmentations—someofwhichrelatetoschooloperationsandsomeofwhichrelatetoschoolinfrastructure.Inadditiontothesebudgetactions,theLegislature adopted trailer legislation relating to school district reserves and independent study (IS)programs.OperationalFundingProvides$4.7BillionforLCFFImplementationThebudgetplanincludes$4.7billioninadditionalfundingfortheschooldistrictLCFF—resultinginper‐pupilLCFF funding that is12percenthigher than2013‐14 levels.Theadditional funding issufficient toclose29percentofthegapbetweendistricts’2013‐14fundinglevelsandtheirtargetfundingrates.Weestimatethe2014‐15fundinglevelisapproximately80percentofthefullimplementationcost.Thebudgetalsoincludes$26millionfortheLCFFforcountyofficesofeducation(COEs).ThisincreaseissufficienttobringallCOEsuptotheirLCFFfundingtargetsin2014‐15.OtherNotableK‐12ActionsThebudgetprovides$54milliontocontinueimplementationofnewstudentassessmentsand$33milliontoprovideacost‐of‐livingadjustment(COLA)forseveralK‐12programs(includingspecialeducationandchildnutritionprograms).InfrastructureAllocates$189MillionforEmergencyRepairProgram(ERP)Chapter899,Statutesof2004(SB6,Alpert),createdtheERPto fundcriticalrepairprojectsatcertain low‐performingschools.Chapter899requiresthestatetocontributeatotalof$800millionfortheprogram.Thestatehasprovided$338milliontodate.Thebudgetprovides$189millionfortheERPin2014‐15.Allocates$27MillioninOne‐TimeFundsforSchoolInternetInfrastructureThe budget includes $27 million in one‐time Proposition 98 funding for schools to purchase Internetconnectivity infrastructure upgrades required to administer new computer‐based tests. Grantees are to beselectedbasedontheresultsofastatewideassessmentofschools’InternetconnectivityinfrastructuretobecompletedbytheK‐12High‐SpeedNetwork(HSN)byMarch1,2015.

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CYPRESSSCHOOLDISTRICTManagement’sDiscussionandAnalysis(Unaudited)FortheFiscalYearEndedJune30,2014FACTORSBEARINGONTHEDISTRICT’SFUTURE(continued)ShiftsRemainingBondAuthorityAmongCertainSchoolFacilityProgramsThe budget package shifts remaining bond authority from the Career Technical Education (CTE) andHighPerformance Incentive (HPI) school facility programs to the New Construction andModernization facilityprograms.LocalReservesRequiresSchoolDistrictstoDiscloseandJustifyReservesChapter 32, Statutes of 2014 (SB 858, Committee on Budget and Fiscal Review), creates new disclosurerequirements effective beginning in 2015‐16 for districts that have reserves exceeding state‐specifiedminimums. If a district’s budget reserve exceeds the state minimum, Chapter 32 requires the district toidentify the amount of reserves that exceed the minimum and explain why the higher reserve levels arenecessary.ThedistrictmustdisclosethisinformationinapublicmeetingandeachtimeitsubmitsabudgettoitsCOE.CapsLocalReservesSomeYearsUnderProposition2Proposition2ontheNovember2014ballotsetforthnewconstitutionalprovisionsrelatingtostatereserves,including provisions relating to a new state reserve for schools. With the voters approvingProposition2,certainprovisionsofChapter32gointoeffect.Theseprovisionscapschooldistricts’reservelevelstheyearafterthestatemakesadepositintothenewstatereserveforschools.Thecapsformostdistrictswillrangefrom3percentto10percentofadistrict’sannualexpenditures.All of these factorswere considered inpreparing theCypress SchoolDistrictbudget for the2014‐15 fiscalyear.CONTACTINGTHEDISTRICT’SFINANCIALMANAGEMENTThis financial report is designed toprovideour citizens, taxpayers, customers, and investors and creditorswith a general overview of the District’s finances and to demonstrate the District’s accountability for themoney it receives. If you have any questions about this report or need additional financial information,contacttheDistrict’sBusinessOfficeat(714)220‐6941.

14.29 EXHIBITS

Thenotestofinancialstatementsareanintegralpartofthisstatement. 12

CYPRESSSCHOOLDISTRICTStatementofNetPositionJune30,2014

TotalGovernmentalActivities

ASSETSCurrentassets:

Cash 16,434,367$Investments 1,175,896Accountsreceivable 2,328,721Inventories 11,392Othercurrentassets 17,561

Totalcurrentassets 19,967,937Capitalassets:

Non‐depreciableassets 1,152,563Depreciableassets 61,804,374Lessaccumulateddepreciation (18,892,158)

Totalcapitalassets,netofdepreciation 44,064,779

Totalassets 64,032,716

LIABILITIESCurrentliabilities:

Accountspayable 2,611,352Unearnedrevenue 64,056

Totalcurrentliabilities 2,675,408Long‐termliabilities:

Portiondueorpayablewithinoneyear 440,253Portiondueorpayableafteroneyear 54,251,654

Totallong‐termliabilities 54,691,907

Totalliabilities 57,367,315

NETPOSITION

Netinvestmentincapitalassets (4,813,482)Restrictedfor:

Capitalprojects 6,282,691Debtservice 1,743,714Categoricalandnutritionprograms 895,061

Unrestricted 2,557,417

Totalnetposition 6,665,401$

14.30 EXHIBITS


CYPRESSSCHOOLDISTRICTStatementofActivitiesFortheFiscalYearEndedJune30,2014

Net(Expense)Operating Revenueand

Chargesfor Grantsand ChangesinExpenses Services Contributions NetPosition

GovernmentalActivitiesInstructionalServices:

Instruction 19,284,331$ 204,667$ 3,005,570$ (16,074,094)$Instruction‐RelatedServices:

Supervisionofinstruction 695,620 13,900 211,772 (469,948)Instructionallibrary,mediaandtechnology 641,524 ‐ 758,843 117,319Schoolsiteadministration 1,467,005 508 4,044 (1,462,453)

PupilSupportServices:Home‐to‐schooltransportation 537,929 337 18,582 (519,010)Foodservices 1,420,295 657,075 911,538 148,318Allotherpupilservices 671,207 17,862 175,794 (477,551)

GeneralAdministrationServices:Dataprocessingservices 502,507 ‐ ‐ (502,507)Othergeneraladministration 1,813,330 16,951 149,667 (1,646,712)

Plantservices 3,728,283 ‐ 130,001 (3,598,282)Enterpriseactivities 18,426 ‐ ‐ (18,426)Interestonlong‐termdebt 3,042,544 ‐ ‐ (3,042,544)Otheroutgo 725,555 47,374 565,027 (113,154)Depreciation(unallocated) 2,033,895 ‐ ‐ (2,033,895)

TotalGovernmentalActivities 36,582,451$ 958,674$ 5,930,838$ (29,692,939)

GeneralRevenues:

Propertytaxes 17,272,910Federalandstateaidnotrestrictedtospecificpurpose 9,392,712Interestandinvestmentearnings 69,721Miscellaneous 1,274,202

Totalgeneralrevenues 28,009,545

Changeinnetposition (1,683,394)

Netposition‐July1,2013,asoriginallystated 9,625,200

Adjustmentforrestatement(Note1.G.) (1,276,405)

Netposition‐July1,2013,asrestated 8,348,795

Netposition‐June30,2014 6,665,401$

Functions/Programs

ProgramRevenues

14.31 EXHIBITS


CYPRESSSCHOOLDISTRICTBalanceSheet–GovernmentalFundsJune30,2014

GeneralFund

BuildingFund

SpecialReserveFundforCapitalOutlayProjects

Non‐MajorGovernmental

Funds

TotalGovernmental

FundsASSETS

Cash 9,000,914$ 10,836$ 4,628,304$ 2,487,601$ 16,127,655$Investments ‐ ‐ ‐ 1,175,896 1,175,896Accountsreceivable 2,071,784 5 1,840 145,537 2,219,166Storesinventories ‐ ‐ ‐ 11,392 11,392Duefromotherfunds 5,369 611 840,225 2,181 848,386Othercurrentassets 17,561 ‐ ‐ ‐ 17,561

TotalAssets 11,095,628$ 11,452$ 5,470,369$ 3,822,607$ 20,400,056$

LIABILITIESANDFUNDBALANCES

LiabilitiesAccountspayable 1,511,543$ 9,860$ 459,963$ 102,666$ 2,084,032$Duetootherfunds 843,017 600 ‐ 4,769 848,386Unearnedrevenue 64,056 ‐ ‐ ‐ 64,056

TotalLiabilities 2,418,616 10,460 459,963 107,435 2,996,474

FundBalancesNonspendable 15,000 ‐ ‐ 11,392 26,392Restricted 646,664 992 5,010,406 3,703,780 9,361,842Assigned 672,637 ‐ ‐ ‐ 672,637Unassigned 7,342,711 ‐ ‐ ‐ 7,342,711

TotalFundBalances 8,677,012 992 5,010,406 3,715,172 17,403,582

TotalLiabilitiesandFundBalances 11,095,628$ 11,452$ 5,470,369$ 3,822,607$ 20,400,056$

14.32 EXHIBITS


CYPRESSSCHOOLDISTRICTReconciliationoftheGovernmentalFundsBalanceSheettotheStatementofNetPositionJune30,2014Totalfundbalances‐governmentalfunds 17,403,582$

44,064,779

Ingovernmentalfunds,interestonlong‐termdebtisnotrecognizeduntiltheperiodinwhichitmaturesandispaid.Inthegovernment‐widestatementofactivities,itisrecognizedintheperiodthatitisincurred.Theadditionalliabilityforunmaturedinterestowingattheendoftheperiodwas: (526,593)

Ingovernmentalfunds,interestsubsidiesreceivedfromQualifiedSchoolConstructionBonds(QSCB)arerecognizedintheperiodthattheyarereceived.Inthegovernment‐widestatements,theyarerecognizedintheperiodthattheyareearned.Thefederalinterestsubsidiesincludedinreceivablesinthegovernment‐widestatementswere: 101,715

Ingovernmentalfunds,onlycurrentliabilitiesarereported.Inthestatementofnetposition,allliabilities,includinglong‐termliabilities,arereported.Long‐termliabilitiesrelatingtogovernmentalactivitiesconsistof:

Generalobligationbondspayable 46,622,599Certificatesofparticipationpayable 7,210,772Otherpostemploymentbenefitspayable 580,494Capitalleasespayable 7,381Compensatedabsencespayable 270,661 (54,691,907)

Internalservicefundsareusedtoconductcertainactivitiesforwhichcostsarechargedtootherfundsonafullcost‐recoverybasis.Becauseinternalservicefundsarepresumedtooperateforthebenefitofgovernmentalactivities,assetsandliabilitiesofinternalservicefundsarereportedwithgovernmentalactivitiesinthestatementofnetposition.Netpositionforinternalservicesfundsattheendoftheperiodis: 313,825

Totalnetposition‐governmentalactivities 6,665,401$

Amountsreportedforgovernmentalactivities inthestatementofnetpositionaredifferentbecausecapitalassetsusedforgovernmentalactivitiesarenotfinancialresourcesandthereforearenotreportedasassetsingovernmentalfunds.Thecostoftheassetsis$62,956,937,andtheaccumulateddepreciationis($18,892,158).

14.33 EXHIBITS


CYPRESSSCHOOLDISTRICTStatementofRevenues,Expenditures,andChangesinFundBalances–GovernmentalFundsFortheFiscalYearEndedJune30,2014

GeneralFund

BuildingFund



Funds

TotalGovernmental

FundsREVENUES

LCFFsources 23,541,085$ ‐$ ‐$ ‐$ 23,541,085$Federalsources 1,291,729 ‐ ‐ 1,073,969 2,365,698Otherstatesources 4,058,087 ‐ ‐ 66,906 4,124,993Otherlocalsources 2,660,898 6,420 25,877 2,174,084 4,867,279

TotalRevenues 31,551,799 6,420 25,877 3,314,959 34,899,055EXPENDITURES

Current:InstructionalServices:

Instruction 19,129,249 ‐ ‐ ‐ 19,129,249Instruction‐RelatedServices:

Supervisionofinstruction 695,620 ‐ ‐ ‐ 695,620Instructionallibrary,mediaandtechnology 641,524 ‐ ‐ ‐ 641,524Schoolsiteadministration 1,443,643 ‐ ‐ ‐ 1,443,643

PupilSupportServices:Home‐to‐schooltransportation 553,441 ‐ ‐ ‐ 553,441Foodservices ‐ ‐ ‐ 1,420,296 1,420,296Allotherpupilservices 677,590 ‐ ‐ ‐ 677,590

Enterpriseactivities 2,750 ‐ ‐ ‐ 2,750GeneralAdministrationServices:

Dataprocessingservices 502,507 ‐ ‐ ‐ 502,507Othergeneraladministration 1,885,657 ‐ ‐ ‐ 1,885,657

Plantservices 3,020,686 ‐ 342,298 983 3,363,967CapitalOutlay 700 6,026,527 2,483,591 84 8,510,902Intergovernmentaltransfers 807,209 ‐ ‐ ‐ 807,209DebtService:

Principal 24,422 ‐ ‐ 322,484 346,906Interest 1,221 ‐ ‐ 1,385,700 1,386,921Issuancecostsanddiscounts ‐ ‐ ‐ 2,250 2,250

TotalExpenditures 29,386,219 6,026,527 2,825,889 3,131,797 41,370,432

Excess(Deficiency)ofRevenuesOver(Under)Expenditures 2,165,580 (6,020,107) (2,800,012) 183,162 (6,471,377)

OTHERFINANCINGSOURCES(USES)Interfundtransfersin ‐ 1,869,360 840,225 230,072 2,939,657Interfundtransfersout (840,225) ‐ (500,000) (1,599,432) (2,939,657)

TotalOtherFinancingSourcesandUses (840,225) 1,869,360 340,225 (1,369,360) ‐

NetChangeinFundBalances 1,325,355 (4,150,747) (2,459,787) (1,186,198) (6,471,377)

7,351,657 4,151,739 7,470,193 4,901,370 23,874,959

FundBalances,June30,2014 8,677,012$ 992$ 5,010,406$ 3,715,172$ 17,403,582$

FundBalances,July1,2013

14.34 EXHIBITS


CYPRESSSCHOOLDISTRICTReconciliationoftheGovernmentalFundsStatementofRevenues,Expenditures, andChangesinFundBalancestotheStatementofActivitiesFortheFiscalYearEndedJune30,2014Totalnetchangeinfundbalances‐governmentalfunds (6,471,377)$

Amountsreportedforgovernmentalactivities inthestatementofactivitiesaredifferentbecause:

Capitaloutlaysarereportedingovernmentalfundsasexpenditures.However,inthestatementofactivities,thecostofthoseassetsisallocatedovertheirestimatedusefullivesasdepreciationexpense.Thedifferencebetweencapitaloutlayexpendituresanddepreciationexpensefortheperiodis:

Expendituresforcapitaloutlay 8,209,951Depreciationexpense (2,033,895) 6,176,056

Ingovernmentalfunds,repaymentsoflong‐termdebtarereportedasexpenditures.Inthegovernment‐widestatements,repaymentsoflong‐termdebtarereportedasreductionofliabilities.Expendituresforrepaymentoftheprincipalportionoflong‐termdebtwere: 346,906

Ingovernmentalfunds,postemploymentbenefitscostsarerecognizedasexpendituresintheperiodtheyarepaid.Inthegovernment‐widestatements,postemploymentbenefitscostsarerecognizedintheperiodthattheyareincurred.TheincreaseinthenetOPEBliabilityattheendofperiodwas: (235,134)

Ingovernmentalfunds,ifdebtisissuedatapremium,thepremiumisrecognizedasanotherfinancingsourceintheperioditisincurred.Inthegovernment‐widestatements,thepremiumisamortizedasinterestoverthelifeofthedebt.Amortizationofpremiumfortheperiodis: 54,716

Ingovernmentalfunds,accretedinterestoncapitalappreciationbondsisnotrecordedasanexpenditurefromcurrentresources.Inthegovernment‐widestatementofactivities,however,thisisrecordedasinterestexpensefortheperiod. (1,634,628)

Ingovernmentalfunds,interestsubsidiesreceivedfromQualifiedSchoolConstructionBonds(QSCB)arerecognizedintheperiodthattheyarereceived.Inthegovernment‐widestatements,theyarerecognizedintheperiodthattheyareearned.Thefederalinterestsubsidiesincludedinreceivablesinthegovernment‐widestatementswere,lessamountsaccruedintheprioryearwere: (11,111)

Ingovernmentalfunds,interestonlong‐termdebtisrecognizedintheperiodthatitbecomesdue.Inthegovernment‐widestatementofactivities,itisrecognizedintheperiodthatitisincurred.Unmaturedinterestowingattheendoftheperiod,lessmaturedinterestpaidduringtheperiodbutowingfromthepriorperiod,was: 4,846

Inthestatementofactivities,compensatedabsencesaremeasuredbytheamountsearned duringtheyear.Inthegovernmentalfunds,however,expendituresfortheseitemsaremeasuredbytheamountoffinancialresourcesused(essentially,theamountsactuallypaid ). (70,827)

Theinternalservicefundisusedbymanagementtochargethecostofself‐insuranceactivities.Thenetrevenue(expense)oftheinternalservicefundisreportedwithgovernmentalactivities. 157,159

Changeinnetpositionofgovernmentalactivities (1,683,394)$

14.35 EXHIBITS


CYPRESSSCHOOLDISTRICTStatementofNetPosition–ProprietaryFundJune30,2014


InternalServiceFund

ASSETSCash 306,712$Accountsreceivable 7,840

TotalAssets 314,552

LIABILITIESEstimatedclaimliabilityforIBNR 727

Totalliabilities 727

NETPOSITIONRestricted 313,825$

14.36 EXHIBITS


CYPRESSSCHOOLDISTRICTStatementofRevenues,Expenses,andChangesinFundNetPosition–ProprietaryFundFortheFiscalYearEndedJune30,2014


InternalServiceFund

OPERATINGREVENUESSelf‐insurancepremiums 2,800,000$

Totaloperatingrevenues 2,800,000

OPERATINGEXPENSESEmployeebenefits 5,568Paymentsforservices 2,639,460

Totaloperatingexpenses 2,645,028

OperatingIncome(Loss) 154,972

NON‐OPERATINGREVENUESInterestincome 2,187

ChangeinNetPosition 157,159

NetPosition,July1,2013 156,666

NetPosition,June30,2014 313,825$

14.37 EXHIBITS


CYPRESSSCHOOLDISTRICTStatementofCashFlows–ProprietaryFundFortheFiscalYearEndedJune30,2014


InternalServiceFund

CASHFLOWSFROMOPERATINGACTIVITIESCashreceivedfromassessmentsmadetootherfunds 2,792,160$Cashpaymentsforpayroll,insuranceandoperatingcosts (3,176,249)

Netcashprovided(used)byoperatingactivities (384,089)

CASHFLOWSFROMINVESTINGACTIVITIESInterestoninvestments 2,187

Netincrease(decrease)incash (381,902)

Cash,July1,2013 688,614

Cash,June30,2014 306,712$

Operatingincome(loss) 154,972$Changesinoperatingassetsandliabilities:

Increaseinaccountsreceivable (7,840)Decreaseinestimatedclaimliability (531,221)

Netcashprovided(used)byoperatingactivities (384,089)$

(used)byoperatingactivities:Reconciliationofoperatingincome(loss)tonetcashprovided

14.38 EXHIBITS


CYPRESSSCHOOLDISTRICTStatementofFiduciaryNetPositionJune30,2014

AgencyFund

125PlanFund

ASSETSCash 32,170$

TotalAssets 32,170$

LIABILITIESDuetoemployeegroups 32,170$

TotalLiabilities 32,170$

14.39 EXHIBITS

22

CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE1‐SIGNIFICANTACCOUNTINGPOLICIESA. ReportingEntity

A reporting entity is comprised of the primary government, component units, and other organizationsthatareincludedtoensurethefinancialstatementsarenotmisleading.TheprimarygovernmentoftheDistrictconsistsofallfunds,departments,andagenciesthatarenotlegallyseparatefromtheDistrict.ForCypressSchoolDistrict,thisincludesgeneraloperations,foodservice,andstudentrelatedactivitiesoftheDistrict.ComponentunitsarelegallyseparateorganizationsforwhichtheDistrictisfinanciallyaccountable.TheDistrict'scomponentunitsaresointertwinedwiththeDistrictthattheyare,insubstance,thesameastheDistrict and, therefore, are blended and reported as if they were part of the District. The DistrictGoverningalsoservesasthegoverningboardforthePublicFinancingCorporation.AlthoughtheboardmembersofthePublicFinancingCorporationareappointedbytheDistrictBoard,thecorporationexistssolelytofinancetheacquisitionandconstructionofequipmentandfacilitiesfortheDistrict.

ComponentUnit

IncludedintheReportingEntityBecause:

SeparateFinancialStatements

Cypress School District PublicFinancing Corporationwas formedfor the sole purpose of providingfinancial assistance to theDistrictbyacquiring, constructing, financing,selling and leasing public facilities,land, personal property andequipment for theuseandbenefitofthe District. The District leasescertain school facilities from thecorporation under a lease‐purchaseagreementdatedMarch1,2013.

GoverningboardcomposesboardofFinancingCorporation

Notprepared.

B. BasisofPresentation,BasisofAccounting

1. BasisofPresentationGovernment‐WideFinancialStatementsThestatementofnetpositionandthestatementofactivitiesdisplayinformationabouttheprimarygovernment (the District). These statements include the financial activities of the overallgovernment, except for fiduciary activities. Eliminations havebeenmade tominimize the double‐counting of internal activities. Governmental activities generally are financed through taxes,intergovernmentalrevenues,andothernonexchangetransactions.ThestatementofactivitiespresentsacomparisonbetweendirectexpensesandprogramrevenuesforeachfunctionoftheDistrict'sgovernmentalactivities.Directexpensesarethosethatarespecificallyassociatedwithaprogramorfunctionand,therefore,areclearlyidentifiabletoaparticularfunction.Program revenues include (a) fees, fines, and charges paid by the recipients of goods or servicesoffered by the programs and (b) grants and contributions that are restricted to meeting theoperational or capital requirements of a particular program. Revenues that are not classified asprogramrevenues,includingalltaxes,arepresentedasgeneralrevenues.

14.40 EXHIBITS

23

CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE1‐SIGNIFICANTACCOUNTINGPOLICIES(continued)B. BasisofPresentation,BasisofAccounting(continued)

1. BasisofPresentation(continued)FundFinancialStatementsThefundfinancialstatementsprovide informationabouttheDistrict's funds, including its fiduciaryfunds and blended component units. Separate statements for each fund category ‐ governmental,proprietary, and fiduciary ‐ are presented. The emphasis of fund financial statements is onmajorgovernmental funds, each displayed in a separate column. All remaining governmental andenterprisefundsareaggregatedandreportedasnonmajorfunds.Proprietaryfundoperatingrevenues,suchaschargesforservices,resultfromexchangetransactionsassociatedwith the principal activity of the fund. Exchange transactions are those inwhich eachpartyreceivesandgivesupessentiallyequalvalues. Nonoperatingrevenues,suchassubsidiesandinvestmentearnings,resultfromnonexchangetransactionsorancillaryactivities.

MajorGovernmentalFundsTheDistrictmaintainsthefollowingmajorgovernmentalfunds:

GeneralFund:ThisfundisthegeneraloperatingfundoftheDistrict.Itisusedtoaccountforallfinancialresourcesexceptthoserequiredtobeaccountedforinanotherfund.TheDistrictalsomaintainsaDeferredMaintenanceFund.Undertheflexibilityprovisionsofcurrentstatutethatallowcertainformerlyrestrictedrevenuestobeusedforanyeducationalpurpose,theDeferredMaintenance Fund does not currentlymeet the definition of special revenue funds as it is nolongerprimarilycomposedofrestrictedorcommittedrevenuesources.Becausethis funddoesnotmeetthedefinitionofspecialrevenuefundsunderGASB54,theactivityinthisfundisbeingreportedwithintheGeneralFund.BuildingFund: This fund isusedtoaccountfortheacquisitionofmajorgovernmentalcapitalfacilitiesandbuildingsfromthesaleofgeneralobligationbondsandbondanticipationnotes.SpecialReserveFundforCapitalOutlayProjects: ThisfundisusedtoaccountforfundssetasideforBoarddesignatedconstructionprojects.

Non‐MajorGovernmentalFundsTheDistrictmaintainsthefollowingnon‐majorgovernmentalfunds:

SpecialRevenueFund:

CafeteriaFund:ThisfundisusedtoaccountforrevenuesreceivedandexpendituresmadetooperatetheDistrict'sfoodserviceoperations.

14.41 EXHIBITS

24

CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE1‐SIGNIFICANTACCOUNTINGPOLICIES(continued)

B. BasisofPresentation,BasisofAccounting(continued)

1. BasisofPresentation(continued)

Non‐MajorGovernmentalFunds(continued)

CapitalProjectsFunds:

CapitalFacilitiesFund:ThisfundisusedtoaccountforresourcesreceivedfromdeveloperimpactfeesassessedunderprovisionsoftheCaliforniaEnvironmentalQualityAct.County School Facilities Fund: This fund is used to account for state apportionmentsprovidedformodernizationofschoolfacilitiesunderSB50.CapitalProjectsFundforBlendedComponentUnits:Thisfundisusedtoaccountfortheactivityofthecertificatesofparticipation.

DebtServiceFunds:

BondInterestandRedemptionFund:Thisfundisusedtoaccountfortheaccumulationofresourcesfor,andtherepaymentof,Districtbonds,interest,andrelatedcosts.DebtServiceFund forBlendedComponentUnits: This fund is used to account for theaccumulationofresourcesfortherepaymentofcertificatesofparticipation.

ProprietaryFundsProprietary fund reporting focuses on the determination of operating income, changes in netposition,financialposition,andcashflows.Proprietaryfundsareclassifiedasenterpriseorinternalservice.TheDistricthasthefollowingproprietaryfund:

Dental and Vision Self‐Insurance Fund: This fund may be used to account for resourcescommitted to pay the costs of the District’s vision and dental benefits and claims for itsemployees.

FiduciaryFundsFiduciary fund reporting focuses onnet position and changes in net position. Fiduciary funds areusedtoreportassetsheldinatrusteeoragencycapacityforothersandthereforecannotbeusedtosupport the District’s own programs. The fiduciary fund category includes pension (and otheremployeebenefit)trustfunds,investmenttrustfunds,private‐purposetrustfunds,andagencyfunds.TheDistrictmaintainsthefollowingfiduciaryfunds:

Section125EmployeeBenefitPlan:TheDistrictmaintainsthisfundtoholdamountsthatarecollectedonbehalfofemployeesforbenefits.

14.42 EXHIBITS

25

CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE1‐SIGNIFICANTACCOUNTINGPOLICIES(continued)

B. BasisofPresentation,BasisofAccounting(continued)

2. MeasurementFocus,BasisofAccounting

Government‐Wide,Proprietary,andFiduciaryFundFinancialStatementsThe government‐wide, proprietary, and fiduciary fund financial statements are reported using theeconomicresourcesmeasurementfocusandtheaccrualbasisofaccounting.Revenuesarerecordedwhenearnedandexpensesarerecordedat thetime liabilitiesare incurred,regardlessofwhentherelated cash flows take place. Nonexchange transactions, inwhich theDistrict gives (or receives)valuewithoutdirectlyreceiving(orgiving)equalvalue inexchange, includepropertytaxes,grants,entitlements,anddonations. Onanaccrualbasis,revenuefrompropertytaxes isrecognizedinthefiscalyearinwhichalleligibilityrequirementshavebeensatisfied.GovernmentalFundFinancialStatementsGovernmental fundsarereportedusingthecurrent financialresourcesmeasurement focusandthemodifiedaccrualbasisofaccounting.Underthismethod,revenuesarerecognizedwhenmeasurableandavailable.TheDistrictconsidersallrevenuesreportedinthegovernmentalfundstobeavailableif the revenues are collectedwithin 60 days after year‐end. Expenditures are recordedwhen therelatedfundliabilityis incurred,exceptforprincipalandinterestongenerallong‐termdebt,claimsandjudgments,andcompensatedabsences,whicharerecognizedasexpenditurestotheextenttheyhave matured. Capital asset acquisitions are reported as expenditures in governmental funds.Proceedsofgenerallong‐termdebtandfinancingfromcapitalleasesarereportedasotherfinancingsources.

C. BudgetaryDataThe budgetary process is prescribed by provisions of the California Education Code and requires thegoverningboardtoholdapublichearingandadoptanoperatingbudgetnolaterthanJuly1ofeachyear.TheDistrictgoverningboardsatisfiedtheserequirements.Theadoptedbudgetissubjecttoamendmentthroughouttheyeartogiveconsiderationtounanticipatedrevenueandexpendituresprimarilyresultingfromeventsunknownatthetimeofbudgetadoptionwiththelegalrestrictionthatexpenditurescannotexceedappropriationsbymajorobjectaccount.Theamountsreportedastheoriginalbudgetedamountsinthebudgetarystatementsreflecttheamountswhentheoriginalappropriationswereadopted.Theamountsreportedasthefinalbudgetedamountsinthebudgetarystatementsreflecttheamountsafterallbudgetamendmentshavebeenaccountedfor.Forbudgetpurposes,onbehalfpaymentshavenotbeen includedasrevenueandexpendituresasrequiredundergenerallyacceptedaccountingprinciples.

D. EncumbrancesEncumbranceaccounting isused inallbudgeted funds toreserveportionsofapplicableappropriationsforwhichcommitmentshavebeenmade.Encumbrancesarerecordedforpurchaseorders,contracts,andother commitmentswhen they arewritten. Encumbrances are liquidatedwhen the commitments arepaid.AllencumbrancesareliquidatedasofJune30.

14.43 EXHIBITS

26

CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE1‐SIGNIFICANTACCOUNTINGPOLICIES(continued)E. Assets,DeferredOutflowsofResources,Liabilities,andNetPosition

1. CashandCashEquivalents

The District considers cash and cash equivalents to be cash on hand and demand deposits. Inaddition, because theTreasuryPool is sufficiently liquid to permitwithdrawal of cash at any timewithoutpriornoticeorpenalty,equityinthepoolisalsodeemedtobeacashequivalent.

2. InventoriesInventoriesarevaluedatcostusingthefirst‐in/first‐out(FIFO)method.Thecostsofgovernmentalfund‐typeinventoriesarerecordedasexpenditureswhenconsumedratherthanwhenpurchased.

3. CapitalAssetsPurchasedor constructed capital assets are reported at cost or estimatedhistorical cost. Donatedfixed assets are recorded at their estimated fair value at thedateofdonation. The costofnormalmaintenanceandrepairs thatdonotaddtothevalueof theassetormateriallyextendassets' livesarenotcapitalized.Capital assets are depreciated using the straight‐line method over the following estimated usefullives:

Description EstimatedLives

BuildingsandImprovements 25‐50yearsFurnitureandEquipment 15‐20yearsVehicles 8years

4. CompensatedAbsences

The liability for compensated absences reported in the government‐wide statements consists ofunpaid, accumulated vacation leave balances. The liability has been calculated using the vestingmethod,inwhichleaveamountsforbothemployeeswhocurrentlyareeligibletoreceiveterminationpayments and other employeeswho are expected to become eligible in the future to receive suchpaymentsuponterminationareincluded.

5. PropertyTaxCalendar

TheCountyisresponsiblefortheassessment,collection,andapportionmentofpropertytaxesforalljurisdictionsincludingtheschoolsandspecialdistrictswithintheCounty.TheBoardofSupervisorsleviespropertytaxesasofSeptember1onpropertyvaluesassessedonJuly1.Securedpropertytaxpaymentsaredueintwoequalinstallments.ThefirstisgenerallydueNovember1andisdelinquentwithpenaltiesonDecember10,andthesecondisgenerallydueonFebruary1andisdelinquentwithpenaltiesonApril10.SecuredpropertytaxesbecomealienonthepropertyonJanuary1.

14.44 EXHIBITS

27

CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE1‐SIGNIFICANTACCOUNTINGPOLICIES(continued)E. Assets,DeferredOutflowsofResources,Liabilities,andNetPosition(continued)

6. FundBalances

Thefundbalanceforgovernmentalfundsisreportedinclassificationsbasedontheextenttowhichthegovernment isboundtohonorconstraintsonthespecificpurposesforwhichamounts inthosefundscanbespent.Nonspendable: Fund balance is reported as nonspendable when the resources cannot be spentbecausetheyareeitherinanonspendableformorlegallyorcontractuallyrequiredtobemaintainedintact.Resourcesinnonspendableformincludeinventoriesandprepaidassets.Restricted: Fund balance is reported as restricted when the constraints placed on the use ofresourcesareeitherexternallyimposedbycreditors,grantors,contributors,orlawsorregulationsofothergovernments;orimposedbylawthroughconstitutionalprovisionorbyenablinglegislation.Committed:TheDistrict'shighestdecision‐makinglevelofauthorityrestswiththeDistrict'sBoard.Fund balance is reported as committed when the Board passes a resolution that places specifiedconstraints on how resources may be used. The Board can modify or rescind a commitment ofresourcesthroughpassageofanewresolution.Assigned:ResourcesthatareconstrainedbytheDistrict'sintenttousethemforaspecificpurpose,but are neither restricted nor committed, are reported as assigned fund balance. Intent may beexpressedbyeithertheBoard,committees(suchasbudgetorfinance),orofficialstowhichtheBoardhasdelegatedauthority.Unassigned: Unassigned fund balance represents fund balance that has not been restricted,committed,orassignedandmaybeutilizedbytheDistrictforanypurpose.Whenexpendituresareincurred,andbothrestrictedandunrestrictedresourcesareavailable,itistheDistrict'spolicytouserestrictedresourcesfirst,thenunrestrictedresourcesintheorderofcommitted,assigned,andthenunassigned,astheyareneeded.

7. DeferredOutflows/InflowsofResourcesIn addition to assets, the statement of net position will sometimes report a separate section fordeferred outflows of resources. This separate financial statement element, deferred outflows ofresources,representsaconsumptionofnetpositionthatappliestoafutureperiodandsowillnotberecognizedasanoutflowofresources(expense/expenditure)untilthen.TheDistricthasnodeferredoutflowsofresources.

Inaddition to liabilities, the statementofnetpositionwill sometimes reporta separate section fordeferred inflows of resources. This separate financial statement element, deferred inflows ofresources, represents an acquisition of net position that applies to a future period andwill not berecognizedasaninflowofresources(revenue)untilthattime.TheDistricthasnodeferredinflowsofresources.

14.45 EXHIBITS

28

CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE1‐SIGNIFICANTACCOUNTINGPOLICIES(continued)E. Assets,DeferredOutflowsofResources,Liabilities,andNetPosition(continued)

8. NetPosition

Net position is classified into three components: net investment in capital assets; restricted; andunrestricted.Theseclassificationsaredefinedasfollows: Net investment in capitalassets ‐ This component of net position consists of capital assets,

including restricted capital assets, net of accumulated depreciation and reduced by theoutstandingbalancesofanybonds,mortgages,notes,orotherborrowingsthatareattributabletothe acquisition, construction, or improvement of those assets. If there are significant unspentrelateddebtproceedsatyear‐end,theportionofthedebtattributabletotheunspentproceedsarenotincludedinthecalculationofnetinvestmentincapitalassets.Rather,thatportionofthedebtisincludedinthesamenetpositioncomponentastheunspentproceeds.

Restricted ‐This componentofnetposition consistsof constraintsplacedonnetpositionusethroughexternal constraints imposedby creditors (suchas throughdebt covenants), grantors,contributors,orlawsorregulationsofothergovernmentsorconstraintsimposedbylawthroughconstitutionalprovisionsorenablinglegislation.

Unrestrictednetposition‐Thiscomponentofnetpositionconsistsofnetpositionthatdoesnotmeetthedefinitionof"netinvestmentincapitalassets"or"restricted".

Whenbothrestrictedandunrestrictedresourcesareavailableforuse,itistheDistrict'spolicytouserestrictedresourcesfirst,thenunrestrictedresourcesastheyareneeded.

F. UseofEstimates

The preparation of financial statements in conformity with generally accepted accounting principlesrequiresmanagementtomakeestimatesandassumptionsthataffectthereportedamountsofassetsandliabilitiesanddisclosureofcontingentassetsandliabilitiesatthedateofthefinancialstatementsandthereportedamountsofrevenuesandexpendituresduringthereportedperiod. Actualresultscoulddifferfromthoseestimates.

G. NewGASBPronouncements

Duringthe2013‐14fiscalyear,thefollowingGASBPronouncementbecameeffective:StatementNo.65,ItemsPreviouslyReportedasAssetsandLiabilities(Issued03/12)This Statement establishes accounting and financial reporting standards that reclassify, as deferredoutflows of resources or deferred inflows of resources, certain items thatwerepreviously reported asassetsandliabilitiesandrecognizes,asoutflowsofresourcesorinflowsofresources,certainitemsthatwerepreviouslyreportedasassetsandliabilities.

14.46 EXHIBITS

29

CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE1‐SIGNIFICANTACCOUNTINGPOLICIES(continued)G. NewGASBPronouncements(continued)

StatementNo.65(continued)Duetotheimplementationofthisstatement,thecalculationofdeferredamountonrefundingwasrevisedto eliminate the inclusionof costs that shouldbe recognizedas anexpense in theperiod incurredandeliminated debt issuance costs which should be recognized as an expense in the period incurred.Accounting changes adopted to conform to the provisions of this statement should be appliedretroactively.TheresultoftheimplementationofthisstandardwastodecreasethenetpositionatJuly1,2013by$1,276,405,whichistheamountofunamortizeddebtissuancecostsatJuly1,2013.Concepts Statement No. 4, Elements of Financial Statements, introduced and defined the elementsincluded in financial statements, including deferred outflows of resources and deferred inflows ofresources.Inaddition,ConceptsStatement4providesthatreportingadeferredoutflowofresourcesoradeferredinflowofresourcesshouldbelimitedtothoseinstancesidentifiedbytheBoardinauthoritativepronouncementsthatareestablishedafterapplicabledueprocess.This Statement also provides other financial reporting guidance related to the impact of the financialstatementelementsdeferredoutflowsofresourcesanddeferredinflowsofresources,suchaschangesinthe determination of themajor fund calculations and limiting the use of the termdeferred in financialstatementpresentations.

NOTE2–CASHANDINVESTMENTSCashatJune30,2014isreportedatfairvalueandconsistedofthefollowing:

RatingGovernmental

FundsProprietary

Fund TotalFiduciaryFunds

PooledFunds:CashinCountyTreasury 16,100,917$ 278,670$ 16,379,587$ ‐$

TotalPooledFunds 16,100,917 278,670 16,379,587 ‐

Deposits:Cashonhandandinbanks ‐ ‐ ‐ 32,170Cashinrevolvingfund 15,000 ‐ 15,000 ‐Cashcollectionsawaitingdeposits 11,738 28,042 39,780 ‐

TotalDeposits 26,738 28,042 54,780 32,170

TotalCash 16,127,655$ 306,712$ 16,434,367$ 32,170$

Investments:FidelityGovernmentPortfolio AAAm 1,175,896$ 1,175,896$


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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE2–CASHANDINVESTMENTS(continued)PooledFundsIn accordancewithEducationCodeSection41001, theDistrictmaintains substantiallyallof its cash in theCounty Treasury. The County pools and invests the cash. These pooled funds are carried at cost whichapproximatesfairvalue.Interestearnedisdepositedannuallytoparticipatingfunds.Anyinvestmentlossesareproportionatelysharedbyallfundsinthepool.Because theDistrict's deposits aremaintained in a recognizedpooled investment fundunder the careof athirdpartyandtheDistrict'sshareofthepooldoesnotconsistofspecific,identifiableinvestmentsecuritiesownedbytheDistrict,nodisclosureoftheindividualdepositsandinvestmentsorrelatedcustodialcreditriskclassificationsisrequired.Inaccordancewithapplicablestate laws, theCountyTreasurermay invest inderivativesecuritieswith theState of California. However, at June 30, 2014, the County Treasurer has represented that the PooledInvestmentFundcontainednoderivativesorotherinvestmentswithsimilarriskprofiles.CustodialCreditRisk–DepositsCustodialcreditriskistheriskthatintheeventofabankfailure,theDistrict’sdepositsmaynotbereturnedtoit.TheDistrictdoesnothaveapolicyforcustodialcreditriskfordeposits.Cashbalancesheldinbanksareinsuredupto$250,000bytheFederalDepositoryInsuranceCorporation(FDIC)andarecollateralizedbytherespective financial institutions. In addition, the California Government Code requires that a financialinstitutionsecuredepositsmadebyStateorlocalgovernmentalunitsbypledgingsecuritiesinanundividedcollateralpoolheldbyadepositoryregulatedunderStatelaw(unlesssowaivedbythegovernmentalunit).Themarketvalueofthepledgedsecuritiesinthecollateralpoolmustequalatleast110percentofthetotalamount deposited by the public agencies. California law also allows financial institutions to secure publicdeposits by pledging first trust deedmortgage notes having a value of 150 percent of the secured publicdepositsandlettersofcredit issuedbytheFederalHomeLoanBankofSanFranciscohavingavalueof105percent of the secured deposits. As of June 30, 2014, none of the District’s bank balancewas exposed tocustodialcreditriskbecauseitwasinsuredbytheFDIC.Investments‐InterestRateRiskTheDistrict'sinvestmentpolicylimitsinvestmentmaturitiesasameansofmanagingitsexposuretofairvaluelossesarisingfromincreasinginterestrates.TheDistrict'sinvestmentpolicylimitsinvestmentpurchasestoinvestmentswithatermnottoexceedthreeyears.InvestmentspurchasedwithmaturitytermsgreaterthanthreeyearsrequireapprovalbytheBoardofTrustees.InvestmentspurchasedwithmaturitiesgreaterthanoneyearrequirewrittenapprovalbytheSuperintendentpriortocommitment.MaturitiesofinvestmentsheldatJune30,2014consistedofthefollowing:

FairValue

LessThanOneYear

OneYearThroughFiveYears

Investmentmaturities:FidelityGovernmentPortfolio 1,175,896$ 1,175,896$ ‐$

Maturity

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE2–CASHANDINVESTMENTS(continued)Investments‐CreditRiskTheDistrict's investmentpolicy limits investmentchoices toobligationsof local, stateandfederalagencies,commercialpaper,certificatesofdeposit, repurchaseagreements,corporatenotes,bankeracceptances,andother securities allowed by State Government Code Section 53600. At June 30, 2014, all investmentsrepresented governmental securitieswhichwere issued, registered and held by the District's agent in theDistrict'sname.Investments‐ConcentrationofCreditRiskTheDistrictdoesnotplacelimitsontheamountitmayinvestinanyoneissuer.AtJune30,2014,theDistricthadthefollowinginvestmentthatrepresentsmorethanfivepercentoftheDistrict'snetinvestments.

FidelityGovernmentPortfolio 100%

NOTE3–ACCOUNTSRECEIVABLEAccountsreceivableasofJune30,2014consistedofthefollowing:

Proprietary

GeneralFund

BuildingFund



Funds TotalSelf‐Insurance

FundFederalGovernment:Categoricalaidprograms 801,219$ ‐$ ‐$ 133,209$ 934,428$ ‐$

StateGovernment:LCFFSources 202,402 ‐ ‐ ‐ 202,402 ‐Lottery 295,582 ‐ ‐ ‐ 295,582 ‐Categoricalaidprograms 648,036 ‐ ‐ 6,912 654,948 ‐

Local:Specialeducation 105,864 ‐ ‐ ‐ 105,864 ‐Interest 13 5 1,840 510 2,368 ‐Otherlocalrevenue 18,668 ‐ ‐ 4,906 23,574 7,840

Total 2,071,784$ 5$ 1,840$ 145,537$ 2,219,166$ 7,840$

GovernmentalFunds

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE4‐INTERFUNDACTIVITIES

A. BalancesDueTo/FromOtherFunds

Balancesdueto/fromotherfundsatJune30,2014consistedofthefollowing:

SpecialReserve Non‐MajorGeneral Building FundforCapital GovernmentalFund Fund OutlayProjects Funds Total

GeneralFund ‐$ 611$ 840,225$ 2,181$ 843,017$BuildingFund 600 ‐ ‐ ‐ 600Non‐MajorGovernmentalFunds 4,769 ‐ ‐ ‐ 4,769

Total 5,369$ 611$ 840,225$ 2,181$ 848,386$

CafeteriaFundduetothetheGeneralFundforreimbursements 4,769$GeneralFundduetotheSpecialReserveFundforCapitalOutlayProjectsforredevelopmentfunds 840,225GeneralFundduetotheBuildingFundforcapitaloutlayprojectsfordeveloperfees 611GeneralFundduetotheCafeteriaFundforcateringcosts 2,181BuildingFundduetotheGeneralFundtoclearoutholdingaccounts 600

Total 848,386$

DueFromOtherFunds

B. TransfersTo/FromOtherFunds

Transfersto/fromotherfundsduringtheyearendedJune30,2014consistedofthefollowing:

SpecialReserve Non‐MajorBuilding FundforCapital GovernmentalFund OutlayProjects Funds Total

GeneralFund ‐$ 840,225$ ‐$ 840,225$SpecialReserveFundforCapitalOutlayProjects 500,000 ‐ ‐ 500,000Non‐MajorGovernmentalFunds 1,369,360 ‐ 230,072 1,599,432

Total 1,869,360$ 840,225$ 230,072$ 2,939,657$

840,225$500,000

1,369,360

230,072

Total 2,939,657$

TransfersFromOtherFunds

GeneralFundtransfertotheSpecialReserveFundforCapitalOutlayProjectsfordeveloperfeesandreimbursedcostsSpecialReserveFundforCapitalOutlayProjectstransfertotheBuildingFundtocoverexpendituresCapitalProjectsFundforBlendedComponentUnitstransfertotheBuildingFundforcapitalprojects

CapitalProjectsFundforBlendedComponentUnitstransfertoDebtServiceFundforBlendedComponentUnitsforissuanceofCOPS

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE5–FUNDBALANCESMinimumFundBalancePolicyDuring the 2010‐11 fiscal year, pursuant to GASB StatementNo. 54, theDistrict adopted aminimum fundbalancepolicyfortheGeneralFundinordertoprotecttheDistrictagainstrevenueshortfallsorunpredictedexpenditures. Thepolicy requires aReserve forEconomicUncertainties consistingofunassignedamountsequaltonolessthanthreepercentoftotalGeneralFundexpendituresandotherfinancinguses.When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance isavailable,theDistrictconsidersrestrictedfundstohavebeenspentfirst.Whenanexpenditureisincurredforwhichcommitted,assigned,orunassignedfundbalancesareavailable,theDistrictconsidersamountstohavebeenspentfirstoutofcommittedfunds,thenassignedfunds,andfinallyunassignedfunds,asneededunlessthegoverningboardhasprovidedotherwiseinitscommitmentorassignmentactions.AtJune30,2014,fundbalancesoftheDistrict’sgovernmentalfundswereclassifiedasfollows:

SpecialReserve Non‐MajorGeneral Building FundforCapital GovernmentalFund Fund OutlayProjects Funds Total

Nonspendable:Revolvingcash 15,000$ ‐$ ‐$ 11,392$ 26,392$

TotalNonspendable 15,000 ‐ ‐ 11,392 26,392Restricted:

Categoricalprograms 646,664 ‐ ‐ ‐ 646,664Foodservices ‐ ‐ ‐ 248,398 248,398Capitalprojects ‐ 992 5,010,406 1,711,669 6,723,067Debtservice ‐ ‐ ‐ 1,743,713 1,743,713

TotalRestricted 646,664 992 5,010,406 3,703,780 9,361,842Assigned:

Deferredmaintenance 187,637 ‐ ‐ ‐ 187,637Assetmanagement 485,000 ‐ ‐ ‐ 485,000

TotalAssigned 672,637 ‐ ‐ ‐ 672,637Unassigned:

Reserveforeconomicuncertainties 906,792 ‐ ‐ ‐ 906,792Remainingunassignedbalances 6,435,919 ‐ ‐ ‐ 6,435,919

TotalUnassigned 7,342,711 ‐ ‐ ‐ 7,342,711

Total 8,677,012$ 992$ 5,010,406$ 3,715,172$ 17,403,582$

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE6–CAPITALASSETSANDDEPRECIATIONCapitalassetactivityfortheyearendedJune30,2014wasasfollows:

Balance, Balance,July1,2013 Additions Retirements June30,2014

Capitalassetsnotbeingdepreciated:Land 744,680$ ‐$ ‐$ 744,680$Constructioninprogress 8,366,328 4,338 7,962,783 407,883

Totalcapitalassetsnotbeingdepreciated 9,111,008 4,338 7,962,783 1,152,563Capitalassetsbeingdepreciated:

Improvementofsites 4,376,470 ‐ ‐ 4,376,470Buildings 38,873,462 15,934,004 ‐ 54,807,466Equipment 2,386,046 234,392 ‐ 2,620,438

Totalcapitalassetsbeingdepreciated 45,635,978 16,168,396 ‐ 61,804,374Accumulateddepreciationfor:

Improvementofsites (1,859,166) (181,779) ‐ (2,040,945)Buildings (13,363,403) (1,717,911) ‐ (15,081,314)Equipment (1,635,694) (134,205) ‐ (1,769,899)

Totalaccumulateddepreciation (16,858,263) (2,033,895) ‐ (18,892,158)Totalcapitalassetsbeingdepreciated,net 28,777,715 14,134,501 ‐ 42,912,216

Governmentalactivitycapitalassets,net 37,888,723$ 14,138,839$ 7,962,783$ 44,064,779$

NOTE7–GENERALLONG‐TERMDEBTChangesinlong‐termdebtfortheyearendedJune30,2014wereasfollows:

Balance, Balance, AmountsDueJuly1,2013 Additions Deductions June30,2014 WithinOneYear

Generalobligationbonds:Principalpayments 40,518,130$ ‐$ 322,484$ 40,195,646$ 375,718$Accretedinterest 2,880,106 1,637,144 2,516 4,514,734 4,282Unamortizedpremium 1,978,207 ‐ 65,988 1,912,219 65,989Sub‐totalbonds 45,376,443 1,637,144 390,988 46,622,599 445,989

Certificatesofparticipation:Principalpayments 7,365,000 ‐ ‐ 7,365,000 ‐Unamortizeddiscount (165,500) ‐ (11,272) (154,228) (11,272)

Sub‐totalCOPs 7,199,500 ‐ (11,272) 7,210,772 (11,272)Otherpostemploymentbenefits 345,360 235,134 ‐ 580,494 ‐Compensatedabsences 199,834 70,827 ‐ 270,661 ‐Capitalleases 31,803 ‐ 24,422 7,381 5,536

Total 53,152,940$ 1,943,105$ 404,138$ 54,691,907$ 440,253$

PaymentsforgeneralobligationbondsaremadebytheBondInterestandRedemptionFund.CertificatesofparticipationaremadebytheDebtServiceFundforBlendedComponentUnits.Capitalleasespaymentsaremade by the General Fund. Compensated absences will be paid for by the fund for which the employeeworked.

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE7–GENERALLONG‐TERMDEBT(continued)A. GeneralObligationBonds

On November 4, 2008, District voters approved Measure M, authorizing the District to issue and sellgeneralobligationbondsofupto$53.6million. Proceedsfromthesaleofbondsarebeingusedfortheconstruction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishingandequippingofschoolfacilities.Asummaryofoutstandingbondsisshownbelow:

Issue Maturity Interest Original Balance, Balance,

Series Date Date Rate Issue July1,2013 Additions Deductions June30,20142008A 5/5/2009 5/1/2034 2.0%‐5.0% 16,999,052$ 15,984,052$ ‐$ 130,000$ 15,854,052$2008B‐1 4/21/2011 8/1/2050 5.0%‐5.25% 20,139,078 20,139,078 ‐ 47,484 20,091,5942008B‐2 4/21/2011 8/1/2025 5.33%‐6.65% 4,535,000 4,395,000 ‐ 145,000 4,250,000

Total 41,673,130$ 40,518,130$ ‐$ 322,484$ 40,195,646$

AccretedInterest:2008A 551,555$ 173,630$ ‐$ 725,185$2008B‐1 2,328,551 1,463,514 2,516 3,789,549

Total 2,880,106$ 1,637,144$ 2,516$ 4,514,734$

TheamountsrequiredtoamortizeoutstandingbondsatJune30,2014areasfollows:

FiscalYear Principal Interest Total2014‐15 375,718$ 1,169,408$ 1,545,126$2015‐16 428,339 1,157,684 1,586,0232016‐17 513,150 1,145,178 1,658,3282017‐18 606,098 1,130,002 1,736,1002018‐19 1,028,178 1,183,163 2,211,3412019‐24 7,270,123 5,800,791 13,070,9142024‐29 13,239,441 3,401,465 16,640,9062029‐34 4,093,263 18,443,987 22,537,2502034‐39 2,171,152 28,032,998 30,204,1502039‐44 2,568,000 37,116,532 39,684,5322044‐49 3,560,416 48,146,468 51,706,8842049‐51 4,341,768 20,206,856 24,548,624

Total 40,195,646$ 166,934,532$ 207,130,178$

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE7–GENERALLONG‐TERMDEBT(continued)B. CertificatesofParticipation

OnMarch7,2013,theDistrictissuedcertificatesofparticipationintheamountof$7,365,000throughtheCypressSchoolDistrictPublicFinancingCorporationatinterestratesrangingbetween2.00%to3.625%.The certificateswere issued to provide the fundsnecessary for the acquisition, construction, delivery,andinstallationofcertainschoolfacilities,buildingsandequipment.The annual requirements to amortize certificates of participation outstanding at June 30, 2014 are asfollows:

FiscalYear Principal Interest Total

2014‐15 ‐$ 230,150$ 230,150$2015‐16 ‐ 230,150 230,1502016‐17 335,000 230,150 565,1502017‐18 455,000 223,450 678,4502018‐19 485,000 213,213 698,2132019‐24 2,945,000 839,944 3,784,9442024‐28 3,145,000 287,793 3,432,793

Total 7,365,000$ 2,254,850$ 9,619,850$

C. CapitalLeasesTheDistrictleasesequipmentandfacilitieshavingacapitalizedcostof$31,803underagreementsthatprovide for title to passuponexpirationof the leaseperiod. Futureminimum leasepayments are asfollows:

FiscalYear Principal Interest Total

2014‐15 5,536$ 277$ 5,813$2015‐16 1,845 92 1,937

Total 7,381$ 369$ 7,750$

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE8–JOINTVENTURESThe Cypress School District participates in joint ventures under joint powers agreements with the NorthOrange County Self‐Funded Workers’ Compensation Agency (NOCSFWCA) and the North Orange CountyLiabilityandPropertySelf‐InsuranceAuthority(NOCLPSIA). TherelationshipsbetweentheDistrictandtheJPAsaresuchthattheJPAsarenotacomponentunitoftheDistrictforfinancialreportingpurposes.The NOCLPSIA JPA provides property and liability insurance coverage for its members and NOCSFWCIAprovides its members workers compensation insurance coverage. The JPAs are governed by a boardconsistingofarepresentativefromeachmemberdistrict.ThegoverningboardcontrolstheoperationsofitsJPAs independent of any influence by themember districts beyond their representation on the governingboard.EachmemberdistrictpaysapremiumcommensuratewiththelevelofcoveragerequestedandsharessurplusesanddeficitsproportionatelytoitsparticipationintheJPAs.CondensedauditedfinancialinformationasofJune30,2014fortheJPAsisshownbelow:

NOCSFWCA NOCLPSIA

TotalAssets 2,185,176$ 4,366,468$TotalLiabilities 1,820,475 3,958,383

TotalNetAssets 364,701$ 408,085$

TotalRevenues 257,107$ 606,127$TotalExpenditures 214,123 878,109

NetIncome(Loss) 42,984$ (271,982)$

NOTE9–RISKMANAGEMENTPropertyandLiabilityTheDistrictisexposedtovariousrisksoflossrelatedtotorts;theftof,damageto,anddestructionofassets;errorsandomissions; injuriestoemployeesandnaturaldisasters. DuringfiscalyearendingJune30,2014,theDistrictparticipatedintheNOCLPSIApublicentityriskpoolforpropertyandliabilityinsurancecoverage.Settledclaimshavenotexceededthiscommercialcoverageinanyofthepastthreeyears.Therehasnotbeenasignificantreductionincoveragefromtheprioryear.Workers’CompensationFor fiscalyear2014, theDistrictparticipatedintheNOCSFWCAJPAforworkerscompensation,withexcesscoverageprovidedbytheSchoolsExcessLiabilityFund(SELF)publicentityriskpool.ClaimsLiabilityTheDistrictrecordsanestimatedliabilityfordentalandvisionclaimsagainsttheDistrict. Claimsliabilitiesarebasedonestimatesoftheultimatecostofreportedclaims(includingfutureclaimadjustmentexpenses)andanestimateforclaimsincurredbutnotreportedbasedonhistoricalexperience.

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE9–RISKMANAGEMENT(continued)UnpaidClaimsLiabilitiesTheDistrictestablishesaliabilityforbothreportedandunreportedevents,whichincludesestimatesofbothfuture payments of losses and related claim adjustment expenses. The following represent the changes inapproximateaggregateliabilitiesfortheDistrictfromJuly1,2012toJune30,2014:

Dental&VisionLiabilityBalance,July1,2012 37,538$

Claimsandchangesinestimates 2,585,973Claimspayments (2,591,563)

LiabilityBalance,June30,2013 31,948Claimsandchangesinestimates 2,608,239Claimspayments (2,639,460)

LiabilityBalance,June30,2014 727$

AssetsavailabletopayclaimsatJune30,2014 314,552$

NOTE10‐COMMITMENTSANDCONTINGENCIESA. StateandFederalAllowances,Awards,andGrants

TheDistricthasreceivedstateandfederalfundsforspecificpurposesthataresubjecttoreviewandauditbythegrantoragencies.Althoughsuchauditscouldgenerateexpendituredisallowancesundertermsofthegrants,itisbelievedthatanyrequiredreimbursementwillnotbematerial.

B. ConstructionCommitments

As of June 30, 2014, the District had commitments with respect to unfinished capital projects ofapproximately$0.3million.

NOTE11‐EMPLOYEERETIREMENTSYSTEMSQualified employees are covered under multiple‐employer defined benefit pension plans maintained byagencies of the State of California. Certificated employees aremembers of the State Teachers’ RetirementSystem(STRS),andclassifiedemployeesaremembersofthePublicEmployees’RetirementSystem(PERS).PlanDescriptionandProvisionsPublicEmployees’RetirementSystem(PERS)PlanDescriptionThe District contributes to the School Employer Pool under the California Public Employees’ RetirementSystem (CalPERS), a cost‐sharing multiple‐employer public employee retirement system defined benefitpensionplanadministeredbyCalPERS.Theplanprovidesretirementanddisabilitybenefits,annualcost‐of‐livingadjustments,anddeathbenefitstoplanmembersandbeneficiaries.Benefitprovisionsareestablishedbystatestatutes,as legislativelyamended,within thePublicEmployees’RetirementLaw. CalPERS issuesaseparate comprehensive annual financial report that includes financial statements and requiredsupplementaryinformation. CopiesofthecomprehensiveannualfinancialreportmaybeobtainedfromtheCalPERSExecutiveOffice,400QStreet,Sacramento,California95811.

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE11‐EMPLOYEERETIREMENTSYSTEMS(continued)PublicEmployees’RetirementSystem(PERS)(continued)

FundingPolicyActiveplanmembersarerequiredtocontribute7.0%oftheirsalaryandtheDistrictisrequiredtocontributean actuarially determined rate. The actuarialmethods and assumptionsused fordetermining the rate arethoseadoptedby theCalPERSBoardofAdministration. Therequiredemployercontributionfor fiscalyear2013‐14was11.442%.ThecontributionrequirementsoftheplanmembersareestablishedbyStatestatute.TheDistrict’scontributionstoCalPERSforthelastthreefiscalyearswereasfollows:

Contribution

PercentofRequiredContribution

2013‐14 $491,235 100%2012‐13 $453,462 100%2011‐12 $411,607 100%

StateTeachers’RetirementSystem(STRS)PlanDescriptionThe District contributes to the California State Teachers’ Retirement System (CalSTRS), a cost‐sharingmultiple‐employerpublicemployeeretirementsystemdefinedbenefitpensionplanadministeredbyCalSTRS.The plan provides retirement, disability and survivor benefits to beneficiaries. Benefit provisions areestablishedbystatestatutes,as legislativelyamended,withintheStateTeachers’RetirementLaw. CalSTRSissues a separate comprehensive annual financial report that includes financial statements and requiredsupplementary information. Copies of the comprehensive annual financial report may be obtained fromCalSTRS,100WaterfrontPlace,WestSacramento,California95605,oratwww.calstrs.com.FundingPolicyActiveplanmembers are required to contribute8.0%of their salary. The requiredemployer contributionrateforfiscalyear2013‐14was8.25%ofannualpayroll.ThecontributionrequirementsoftheplanmembersareestablishedbyState statute. TheDistrict’s contributions toSTRS for the last three fiscalyearswereasfollows:

Contribution

PercentofRequiredContribution

2013‐14 $1,237,757 100%2012‐13 $1,243,649 100%2011‐12 $1,231,163 100%

On‐BehalfPaymentsThe District was the recipient of on‐behalf payments made by the State of California to STRS for K‐12education.ThesepaymentsconsistofstateGeneralFundcontributionsofapproximately$0.6milliontoSTRS(4.267%ofsalariessubjecttoSTRSin2013‐14).

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE12–CYPRESSEDUCATIONFOUNDATIONTheDistrictleasesfacilitiestotheCypressEducationFoundationforuseasachildcarecenter. TheDistrictdoes not receive lease or rental revenue from the Foundation, but it does charge the Foundation for aprorated shareofutilities andmaintenance costs. Inaddition, theFoundationmakes regulargrants to theDistrictof$100,000every3months.TheFoundationgrantsarerestrictedastouseandmayonlybeusedforpurposesspecifiedintheFoundationdocuments.NOTE13–OTHERPOSTEMPLOYMENTBENEFITSCypressSchoolDistrictadministersasingle‐employerdefinedbenefitotherpostemploymentbenefit(OPEB)plan thatprovidesmedical,dental andvision insurancebenefits toeligible retireesand their spouses. TheDistrict implemented Governmental Accounting Standards Board Statement #45,Accounting and FinancialReportingbyEmployersforPostemploymentBenefitPlansOtherThanPensionPlans,in2008‐09.

PlanDescriptionsandContributionInformationMembershipintheplanconsistedofthefollowing:

Retireesandbeneficiariesreceivingbenefits* 30Activeplanmembers* 248Total 278

*AsofOctober1,2012actuarialvaluation

Followingisadescriptionofthecurrentretireebenefitplan:Non‐representedemployeesreceivebenefitsaccordingtotheappropriateclassification.

Certificated ClassifiedManagement Certificated Classified Management

Benefittypesprovided Medical,dental,&vision Medical,dental,&vision Medical,dental,&vision Medical,dental,&visionDurationofbenefits ToMedicareage ToMedicareage ToMedicareage ToMedicareageRequiredservices 10years 10years 10years 10yearsMinimumage 55 55 55 55Dependentcoverage No No No NoDistrictcontribution% 100% 100% 100% 100%Districtcap Sameasactive Sameasactive Sameasactive Sameasactive

TheDistrict’sfundingpolicyisbasedontheprojectedpay‐as‐you‐gofinancingrequirements,withadditionalamounts to prefundbenefits asdetermined annuallyby the governingboard. For fiscal year2013‐14, theDistrictcontributed$312,000.

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE13–OTHERPOSTEMPLOYMENTBENEFITS(continued)

AnnualOPEBCostandNetOPEBObligationTheDistrict’sannualOPEBcost iscalculatedbasedon theAnnualRequiredContribution(ARC),anamountactuariallydeterminedinaccordancewiththeparametersofGASBStatement45.TheARCrepresentsalevelof funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize anyunfundedactuarialliabilities(orfundingexcess)overaperiodnottoexceedthirtyyears.ThefollowingtableshowsthecomponentsoftheDistrict’sannualOPEBcostfortheyear,theamountactuallycontributedtotheplan,andchangesintheDistrict’snetOPEBobligation:

Annualrequiredcontribution(ARC) 546,785$InterestonnetOPEBobligation 17,268AdjustmenttoARC (16,919)AnnualOPEBcost 547,134

Contributionsmade (312,000)IncreaseinnetOPEBliability 235,134

NetOPEBliability‐July1,2013 345,360NetOPEBliability‐June30,2014 580,494$

TheDistrict’sannualOPEBcost,thepercentageofannualOPEBcostcontributedtotheplan,andthenetOPEBobligationfor2013‐14andtheprecedingtwoyearsareasfollows:

Annual NetYearEnded OPEB Percentage OPEBJune30, Cost Contributed Obligation2012 305,983$ 100% 103,720$2013 546,890$ 56% 345,360$2014 547,134$ 57% 580,494$

FundedStatusandFundingProgress–OPEBPlansAsofOctober1,2012,themostrecentactuarialvaluationdate,theDistrictdidnothaveafundedplan.Theactuarial accrued liability (AAL) for benefits was $4.3million and the unfunded actuarial accrued liability(UAAL)was$4.3million.Actuarialvaluationsofanongoingplaninvolveestimatesofthevalueofreportedamountsandassumptionsabouttheprobabilityofoccurrenceofeventsfarintothefuture.Examplesincludeassumptionsaboutfutureemployment, mortality, and the healthcare cost trend. Actuarially determined amounts are subject tocontinualrevisionasactualresultsarecomparedwithpastexpectationsandnewestimatesaremadeaboutthe future. The schedules of funding progress present multiyear trend information about whether theactuarial values of plan assets are increasing or decreasing over time relative to the actuarial accruedliabilitiesforbenefits.

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE13–OTHERPOSTEMPLOYMENTBENEFITS(continued)ActuarialMethodsandAssumptionsProjections of benefits for financial reporting purposes are based on the substantive plan (the plan asunderstoodbytheemployerandplanmembers)andincludethetypesofbenefitsprovidedatthetimeofeachvaluationand thehistoricalpatternofsharingofbenefitcostsbetweentheemployerandplanmembers tothatpoint.Theactuarialmethodsandassumptionsusedincludetechniquesthataredesignatedtoreducetheeffectsofshort‐termvolatilityinactuarialaccruedliabilitiesandtheactuarialvalueofassets,consistentwiththelong‐termperspectiveofthecalculations.Additionalinformationasofthelatestactuarialvaluationfollows:

ValuationDate Ocotber1,2012

ActuarialCostMethod Entryagenormal

AmortizationMethod Levelpercentageofpayrollmethod

RemainingAmortizationPeriod 30years

AssetValuation N/A

ActuarialAssumptions:Investmentrateofreturn 5.0%Inflation 3.0%Healthcarecosttrendrate 4.0%

NOTE14–FUTUREGASBPRONOUNCEMENTThe following statements issued by the Governmental Accounting Standards Board (GASB) will becomeeffectiveinfutureyearsandareexpectedtohaveasignificantimpactontheDistrict'sfinancialreporting:StatementNo.68,AccountingandFinancialReportingforPensions—AnAmendmentofGASBStatementNo.27(Issued06/12)Theprimaryobjectiveof thisStatement is to improveaccountingand financial reportingbystateand localgovernmentsforpensions.Italsoimprovesinformationprovidedbystateandlocalgovernmentalemployersabout financial support for pensions that is provided by other entities. This Statement results from acomprehensive review of the effectiveness of existing standards of accounting and financial reporting forpensionswithregardtoprovidingdecision‐usefulinformation,supportingassessmentsofaccountabilityandinterperiodequity,andcreatingadditionaltransparency.This Statement replaces the requirements of Statement No. 27,Accounting forPensionsby StateandLocalGovernmentalEmployers,aswellastherequirementsofStatementNo.50,PensionDisclosures,astheyrelateto pensions that are provided through pension plans administered as trusts or equivalent arrangements(hereafterjointlyreferredtoastrusts)thatmeetcertaincriteria.This Statement establishes standards for measuring and recognizing liabilities, deferred outflows ofresources, anddeferred inflowsof resources, and expense/expenditures. Fordefinedbenefitpensions, thisStatementidentifiesthemethodsandassumptionsthatshouldbeusedtoprojectbenefitpayments,discountprojected benefit payments to their actuarial present value, and attribute that present value to periods ofemployeeservice.

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CYPRESSSCHOOLDISTRICTNotestoFinancialStatementsJune30,2014NOTE14–FUTUREGASBPRONOUNCEMENT(continued)StatementNo.68(continued)Cost‐SharingEmployersIn financial statements prepared using the economic resources measurement focus and accrual basis ofaccounting,acost‐sharingemployerthatdoesnothaveaspecialfundingsituationisrequiredtorecognizealiabilityforitsproportionateshareofthenetpensionliability(ofallemployersforbenefitsprovidedthroughthepensionplan)—thecollectivenetpensionliability.Anemployer’sproportionisrequiredtobedeterminedonabasisthatisconsistentwiththemannerinwhichcontributionstothepensionplanaredetermined,andconsideration should be given to separate rates, if any, related to separate portions of the collective netpensionliability.Theuseoftheemployer’sprojectedlong‐termcontributioneffortascomparedtothetotalprojected long‐term contribution effort of all employers as the basis for determining an employer’sproportionisencouraged.Acost‐sharingemployerisrequiredtorecognizepensionexpenseandreportdeferredoutflowsofresourcesand deferred inflows of resources related to pensions for its proportionate shares of collective pensionexpenseandcollectivedeferredoutflowsofresourcesanddeferredinflowsofresourcesrelatedtopensions.

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RequiredSupplementaryInformation

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Seeaccompanyingnotestorequiredsupplementaryinformation. 44

CYPRESSSCHOOLDISTRICTBudgetaryComparisonSchedule–GeneralFundFortheFiscalYearEndedJune30,2014

VariancewithActual* FinalBudget‐

Original Final (BudgetaryBasis) Pos(Neg)Revenues

LCFFSources 19,145,380$ 23,398,546$ 23,541,085$ 142,539$FederalSources 1,298,641 1,282,248 1,291,729 9,481OtherStateSources 5,995,187 3,843,938 4,058,087 214,149OtherLocalSources 2,604,333 2,927,883 2,660,763 (267,120)

TotalRevenues 29,043,541 31,452,615 31,551,664 99,049

ExpendituresCurrent:

CertificatedSalaries 14,900,114 15,480,132 14,992,089 488,043ClassifiedSalaries 4,434,601 4,785,471 4,785,471 ‐EmployeeBenefits 4,810,547 5,165,112 5,165,112 ‐BooksandSupplies 941,915 1,534,103 1,013,075 521,028ServicesandOtherOperatingExpenditures 2,953,315 2,839,723 2,571,697 268,026

CapitalOutlay ‐ 52,265 51,535 730Intergovernmentaltransfers 625,000 650,495 807,209 (156,714)

TotalExpenditures 28,665,492 30,507,301 29,386,188 1,121,113

Excess(Deficiency)ofRevenuesOver(Under)Expenditures 378,049 945,314 2,165,476 1,220,162

OtherFinancingSourcesandUsesInterfundTransfersOut (1,192,601) (2,192,601) (840,225) 1,352,376

TotalOtherFinancingSourcesandUses (1,192,601) (2,192,601) (840,225) 1,352,376

NetChangesinFundBalances (814,552) (1,247,287) 1,325,251 2,572,538

FundBalances,July1,2013 7,314,124 7,314,124 7,314,124 ‐

FundBalances,June30,2014 6,499,572$ 6,066,837$ 8,639,375$ 2,572,538$

*

BudgetedAmounts

TheactualamountsreportedinthisschedulearefortheGeneralFundonly,anddonotagreewiththeamountsreportedontheStatementofRevenues,Expenditures,andChangesinFundBalancesbecausetheamountsonthatscheduleincludethefinancialactivityoftheDeferredMaintenanceFund,inaccordancewiththefundtypedefinitionspromulgatedbyGASBStatementNo.54.

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Seeaccompanyingnotestorequiredsupplementaryinformation. 45

CYPRESSSCHOOLDISTRICTScheduleofFundingProgressFortheFiscalYearEndedJune30,2014

Actuarial UAALasaActuarial Accrued Unfunded PercentageofValuation Valueof Liability AAL Funded Covered CoveredDate Assets (AAL) (UAAL) Ratio Payroll Payroll

5/1/2008 ‐$ 3,112,152$ 3,112,152$ 0% 23,009,308$ 13.5%10/1/2010 ‐$ 2,640,199$ 2,640,199$ 0% 19,250,859$ 13.7%10/1/2012 ‐$ 4,291,369$ 4,291,369$ 0% 19,571,952$ 21.9%

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CYPRESSSCHOOLDISTRICTNotestotheRequiredSupplementaryInformationFortheFiscalYearEndedJune30,2014

NOTE1–PURPOSEOFSCHEDULESBudgetaryComparisonScheduleThis schedule is required by GASB Statement No. 34 as required supplementary information (RSI) for theGeneral Fund and for each major special revenue fund that has a legally adopted annual budget. Thebudgetarycomparisonschedulepresentsboth(a)theoriginaland(b)thefinalappropriatedbudgetsforthereportingperiodaswellas(c)actualinflows,outflows,andbalances,statedontheDistrict’sbudgetarybasis.A separate column to report the variance between the final budget and actual amounts is also presented,althoughnotrequired.ScheduleofFundingProgressThis schedule is required by GASB Statement No. 45 for all sole and agent employers that provide otherpostemploymentbenefits(OPEB).Theschedulepresents,forthemostrecentactuarialvaluationandthetwoprecedingvaluations, informationabout the fundingprogressof theplan, including, foreachvaluation, theactuarial valuation date, the actuarial value of assets, the actuarial accrued liability, the total unfundedactuarial liability (or funding excess), the actuarial valueof assets as apercentageof the actuarial accruedliability(fundedratio), theannualcoveredpayroll,andtheratioof thetotalunfundedactuarial liability(orfundingexcess)toannualcoveredpayroll.NOTE2–EXCESSOFEXPENDITURESOVERAPPROPRIATIONSAt June 30, 2014, the District incurred the following excess of expenditures over appropriations in theindividualmajorfundpresentedintheBudgetaryComparisonSchedulebymajorobjectcode:

GeneralFund

IntergovernmentalTransfers 156,714$

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SupplementaryInformation

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47

CYPRESSSCHOOLDISTRICTLocalEducationalAgencyOrganizationStructureJune30,2014TheCypressSchoolDistrictwasestablishedasaschooldistrictin1895.TheDistrictencompassesthecityofCypressaswellasportionsofBuenaParkandLaPalmainthenorthwesternportionofOrangeCounty.TherewerenochangestotheDistrict’sboundariesduringtheyear. TheDistrictoperatedsixelementaryschools(kindergartenthroughgrade6)duringtheyear.

GOVERNINGBOARDMember Office TermExpires

Mrs.ValeriPetersWagner President November,2014

Mrs.CandiceKern Vice‐President November,2016

Mr.BrianNakamura Clerk November,2016

Mr.StephenBlount Member November,2014

Mr.DavidGiese Member November,2014

DISTRICTADMINISTRATORS

BeverlyM.Hempstead,Superintendent

TimMcLellan,Ed.D.,

AssistantSuperintendentofBusinessServices

TracyMouren‐Laurens,AdministrativeDirector,HumanResources/Instruction

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Seeaccompanyingnotetosupplementaryinformation. 48

CYPRESSSCHOOLDISTRICTScheduleofAverageDailyAttendanceFortheFiscalYearEndedJune30,2014

TK/K‐3 Grades4‐6 TotalRegularADA:RegularADA 2,117.20 1,697.25 3,814.45ExtendedYearSpecialEducation 3.62 2.76 6.38SpecialEducation‐NonpublicSchools ‐ 2.42 2.42ExtendedYearSpecialEducation‐NonpublicSchools ‐ 0.29 0.29TotalADA 2,120.82 1,702.72 3,823.54

Other(includedinRegularADAamounts):

TransitionalKindergarten 49.05

TK/K‐3 Grades4‐6 TotalRegularADA:RegularADA 2,118.14 1,699.83 3,817.97ExtendedYearSpecialEducation 3.62 2.76 6.38SpecialEducation‐NonpublicSchools ‐ 2.46 2.46ExtendedYearSpecialEducation‐NonpublicSchools ‐ 0.29 0.29TotalADA 2,121.76 1,705.34 3,827.10

Other(includedinRegularADAamounts):

TransitionalKindergarten 48.95

SecondPeriodReport‐CertificateNo.(A6E15161)

AnnualReport‐CertificateNo.(244DFF0D)

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CYPRESSSCHOOLDISTRICTScheduleofInstructionalTimeFortheFiscalYearEndedJune30,2014

2013‐14 NumberofDays NumberofDaysPreviously Actual Traditional YearRound

GradeLevel Required Reduced* Minutes Calendar Calendar Status

Kindergarten 36,000 35,000 45,840 180 180 CompliedGrade1 50,400 49,000 50,785 180 180 CompliedGrade2 50,400 49,000 50,785 180 180 CompliedGrade3 50,400 49,000 50,785 180 180 CompliedGrade4 54,000 52,500 55,010 180 180 CompliedGrade5 54,000 52,500 55,010 180 180 CompliedGrade6 54,000 52,500 55,010 180 180 Complied

*AmountsreducedaspermittedbyEducationCodeSection46201.2(a).

1986‐87Minutes

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CYPRESSSCHOOLDISTRICTScheduleofFinancialTrendsandAnalysisFortheFiscalYearEndedJune30,2014

(Budget)GeneralFund 20153 20142 2013 2012

Revenuesandotherfinancingsources 32,652,365$ 31,551,664$ 29,547,531$ 29,903,640$

Expenditures 30,426,987 29,386,188 28,494,272 27,811,390Otherusesandtransfersout 1,192,601 840,225 979,207 1,187,961

Totaloutgo 31,619,588 30,226,413 29,473,479 28,999,351

Changeinfundbalance(deficit) 1,032,777 1,325,251 74,052 904,289

Endingfundbalance 9,672,152$ 8,639,375$ 7,314,124$ 7,240,072$

Availablereserves1 8,751,483$ 7,342,711$ 6,113,300$ 2,825,034$

Availablereservesasapercentageoftotaloutgo 28% 24.3% 20.7% 9.7%

Totallong‐termdebt 56,025,068$ 54,691,907$ 53,152,940$ 44,434,538$

AveragedailyattendanceatP‐2 3,824 3,824 3,769 3,829

TheGeneralFundbalancehasincreasedby$1,399,303overthepasttwoyears.Thefiscalyear2014‐15adoptedbudgetprojectsanincreaseof$1,032,777.Foradistrictofthissize,thestaterecommendsavailablereservesofatleast3%oftotalgeneralfundexpenditures,transfersout,andotheruses(totaloutgo).

TheDistricthasnotincurredanoperatingdeficitinthepastthreeyears,anddoesnotanticipateincurringanoperatingdeficitduringthe2014‐15fiscalyear.Long‐termdebthasincreasedby$10,257,369overthepasttwoyears.

Averagedailyattendancehasdecreasedby5overthepasttwoyears.NochangeinADAisanticipatedduringfiscalyear2014‐15.

1AvailablereservesconsistofallunassignedfundbalancesintheGeneralFund.

2TheactualamountsreportedinthisschedulearefortheGeneralFundonly,anddonotagreewiththeamountsreportedontheStatementofRevenues,Expenditures,andChangesinFundBalancesbecausetheamountsonthatscheduleincludethefinancialactivityoftheDeferredMaintenanceFund,inaccordancewiththefundtypedefinitionspromulgatedbyGASBStatementNo.54.

3RevisedFinalBudgetSeptember,2014.

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CYPRESSSCHOOLDISTRICTScheduleofExpendituresofFederalAwardsFortheFiscalYearEndedJune30,2014

Federal Pass‐ThroughFederalGrantor/Pass‐Through CFDA EntityIdentifying Cluster FederalGrantor/ProgramorClusterTitle Number Number Expenditures Expenditures

FederalPrograms:U.S.DepartmentofAgriculture:

PassedthroughCaliforniaDept.ofEducation(CDE):ChildNutritionCluster:

SchoolBreakfastProgram‐Basic 10.553 13525 20,506$SchoolBreakfastProgram‐EspeciallyNeedy 10.553 13526 56,337NationalSchoolLunchProgram 10.555 13523 688,216USDADonatedFoods 10.555 N/A 94,119

TotalChildNutritionCluster 859,178$PassedthroughOrangeCountyDepartmentofEducation:

NutritionNetwork 10.561 02151 10,267

TotalU.S.DepartmentofAgriculture 869,445

U.S.DepartmentofEducation:PassedthroughCaliforniaDept.ofEducation(CDE):

NoChildLeftBehind(NCLB):TitleI,PartA,BasicGrants 84.010 14329 218,158TitleII,PartA,ImprovingTeacherQualityLocalGrants 84.367 14341 123,301TitleIII,LimitedEnglishProficient(LEP)StudentProgram 84.365 14346 92,110

IndividualswithDisabilitiesEducationAct(IDEA):SpecialEducationCluster:

BasicLocalAssistanceEntitlement,PartB 84.027 13379 553,562PreschoolGrants,PartB,Section619 84.173 13430 45,172PreschoolLocalEntitlement,PartB,Section611 84.027A 13682 79,901MentalHealthAllocationPlan,PartB,Sec611 84.027 14468 43,625

TotalSpecialEducationCluster 722,260

TotalU.S.DepartmentofEducation 1,155,829

U.S.DepartmentofHealth&HumanServices:PassedthroughCaliforniaDept.ofEducation:

MedicaidCluster:Medi‐CalBillingOption 93.778 10013 95,633Medi‐CalAdministrativeActivities(MAA) 93.778 10060 13,633

TotalMedicaidCluster 109,266

TotalU.S.DepartmentofHealth&HumanServices 109,266

TotalExpendituresofFederalAwards 2,134,540$

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CYPRESSSCHOOLDISTRICTReconciliationofAnnualFinancialandBudgetReportwithAuditedFinancialStatementsFortheFiscalYearEndedJune30,2014

TherewerenodifferencesbetweentheAnnualFinancialandBudgetReportandtheAuditedFinancialStatementsinanyfunds.

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CYPRESSSCHOOLDISTRICTNotetotheSupplementaryInformationJune30,2014NOTE1–PURPOSEOFSCHEDULESScheduleofAverageDailyAttendance(ADA)Averagedailyattendance(ADA) isameasurementof thenumberofpupilsattendingclassesof theDistrict.The purpose of attendance accounting from a fiscal standpoint is to provide the basis on whichapportionmentsofStatefundsaremadetoschooldistricts.Thisscheduleprovidesinformationregardingtheattendanceofstudentsatvariousgradelevelsandindifferentprograms.ScheduleofInstructionalTimeTheDistrict has participated in the Incentives for Longer InstructionalDay and Longer Instructional Year.TheDistricthasnotmetitstargetfunding.ThisschedulepresentsinformationontheamountofinstructionaltimeofferedbytheDistrictandwhethertheDistrictcompliedwiththeprovisionsofEducationCodeSections46200through46206.Districts must maintain their instructional minutes at the 1986‐87 requirement, as reduced by EducationCodeSection46201.2(a).ScheduleofFinancialTrendsandAnalysisThisscheduledisclosestheDistrict’s financial trendsbydisplayingpastyears’dataalongwithcurrentyearbudgetinformation.ThesefinancialtrenddisclosuresareusedtoevaluatetheDistrict’sabilitytocontinueasagoingconcernforareasonableperiodoftime.ScheduleofExpendituresofFederalAwardsThe schedule of expenditures of Federal awards includes the Federal grant activity of the District and ispresented on the modified accrual basis of accounting. The information in this schedule is presented inaccordancewiththerequirementsoftheUnitedStatesofAmericaOfficeofManagementandBudgetCircularA‐133,AuditsofStates,LocalGovernments,andNon‐ProfitOrganizations.Therefore,someamountspresentedinthisschedulemaydifferfromamountspresentedin,orusedinthepreparationofthefinancialstatements.SubrecipientsOf the Federal expenditures presented in the schedule, the District provided no Federal awards tosubrecipients.ReconciliationofAnnualFinancialandBudgetReportwithAuditedFinancialStatementsThisscheduleprovidestheinformationnecessarytoreconcilethefundbalanceofall fundsreportedontheUnauditedActualfinancialreporttotheauditedfinancialstatements.

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OtherIndependentAuditors'Reports

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54

INDEPENDENTAUDITORS'REPORTONINTERNALCONTROLOVERFINANCIALREPORTINGANDONCOMPLIANCEANDOTHERMATTERSBASEDONANAUDITOFFINANCIALSTATEMENTSPERFORMEDINACCORDANCE

WITHGOVERNMENTAUDITINGSTANDARDSBoardofTrusteesCypressSchoolDistrictCypress,California

We have audited, in accordance with the auditing standards generally accepted in the United States ofAmericaandthestandardsapplicabletofinancialauditscontainedinGovernmentAuditingStandardsissuedbytheComptrollerGeneralof theUnitedStates, the financialstatementsof thegovernmentalactivities, theaggregate discretely presented component units, each major fund, and the aggregate remaining fundinformationofCypressSchoolDistrictasofandfortheyearendedJune30,2014,andtherelatednotestothefinancial statements, which collectively comprise Cypress School District's basic financial statements, andhaveissuedourreportthereondatedDecember10,2014.InternalControlOverFinancialReportingIn planning and performing our audit of the financial statements, we considered Cypress School District’sinternal control over financial reporting (internal control) to determine the audit procedures that areappropriateinthecircumstancesforthepurposeofexpressingouropinionsonthefinancialstatements,butnot for the purpose of expressing an opinion on the effectiveness of the Cypress School District’s internalcontrol. Accordingly, we do not express an opinion on the effectiveness of the Cypress School District’sinternalcontrol.Adeficiencyininternalcontrolexistswhenthedesignoroperationofacontroldoesnotallowmanagementoremployees, in the normal course of performing their assigned functions, to prevent, or detect and correctmisstatements on a timely basis. Amaterialweakness is a deficiency, or a combination of deficiencies, ininternal control such that there is a reasonable possibility that a material misstatement of the District'sfinancialstatementswillnotbeprevented,ordetectedandcorrectedonatimelybasis.Asignificantdeficiencyis a deficiency, or a combination of deficiencies, in internal control that is less severe than a materialweakness,yetimportantenoughtomeritattentionbythosechargedwithgovernance.Our consideration of internal control was for the limited purpose described in the first paragraph of thissectionandwasnotdesignedtoidentifyalldeficienciesininternalcontrolthatmightbematerialweaknessesor significantdeficiencies. Given these limitations,duringourauditwedidnot identifyanydeficiencies ininternalcontrolthatweconsidertobematerialweaknesses. However,materialweaknessesmayexistthathavenotbeenidentified.

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ComplianceandOtherMattersAspartofobtaining reasonableassuranceaboutwhetherCypressSchoolDistrict’s financial statementsarefree of material misstatement, we performed tests of its compliance with certain provisions of laws,regulations, contracts, and grant agreements, noncompliancewithwhich could have a direct andmaterialeffecton thedeterminationof financial statementamounts. However,providinganopiniononcompliancewiththoseprovisionswasnotanobjectiveofouraudit,andaccordingly,wedonotexpresssuchanopinion.The results of our tests disclosed no instances of noncompliance or othermatters that are required to bereportedunderGovernmentAuditingStandards.PurposeofthisReportThepurposeofthisreportissolelytodescribethescopeofourtestingofinternalcontrolandcomplianceandtheresultsofthattesting,andnottoprovideanopinionontheeffectivenessoftheDistrict'sinternalcontrolor on compliance. This report is an integral part of an audit performed in accordance with GovernmentAuditing Standards in considering the District's internal control and compliance. Accordingly, thiscommunicationisnotsuitableforanyotherpurpose.


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INDEPENDENTAUDITORS’REPORTONSTATECOMPLIANCE

BoardofTrusteesCypressSchoolDistrictCypress,CaliforniaReportonComplianceforStateProgramsWehaveauditedCypressSchoolDistrict'scompliancewiththetypesofcompliancerequirementsdescribedintheStandardsandProcedures forAuditsofCaliforniaK‐12LocalEducationalAgencies2013‐14,publishedbytheEducationAuditAppealsPanel,fortheyearendedJune30,2014.CypressSchoolDistrict’sstateprogramsareidentifiedbelow.Management'sResponsibilityManagementisresponsibleforcompliancewiththerequirementsoflaws,regulations,contracts,andgrantsapplicabletoitsStateprograms.Auditors'ResponsibilityOurresponsibilityistoexpressanopiniononcomplianceforeachofCypressSchoolDistrict'sStateprogramsbasedonourauditof the typesof compliancerequirementsreferred tobelow. Weconductedourauditofcompliance in accordancewith auditing standards generally accepted in the United States of America; thestandards applicable to financial audits contained in Government Auditing Standards, issued by theComptroller General of theUnited States; andStandardsandProcedures forAuditsofCaliforniaK‐12LocalEducational Agencies 2013‐14. Those standards require that we plan and perform the audit to obtainreasonableassuranceaboutwhethernoncompliancewiththetypesofcompliancerequirementsreferredtobelow occurred. An audit includes examining, on a test basis, evidence about Cypress School District’scompliancewith those requirementsandperformingsuchotherproceduresasweconsiderednecessary inthecircumstances.WebelievethatourauditprovidesareasonablebasisforouropiniononcomplianceforeachStateprogram.However,ourauditdoesnotprovidealegaldeterminationofCypressSchoolDistrict’scompliance.

Description

ProceduresinAuditGuide

ProceduresPerformed

AttendanceReporting 6 YesTeacherCertificationandMisassignments 3 YesKindergartenContinuance 3 YesIndependentStudy 23 NotapplicableContinuationEducation 10 NotapplicableInstructionalTimeforSchoolDistricts 10 YesInstructionalMaterialsGeneralRequirements 8 YesRatiosofAdministrativeEmployeestoTeachers 1 YesClassroomTeacherSalaries 1 YesEarlyRetirementIncentive 4 Notapplicable

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Description

ProceduresinAuditGuide

ProceduresPerformed

GannLimitCalculation 1 YesSchoolAccountabilityReportCard 3 YesJuvenileCourtSchools 8 NotapplicableLocalControlFundingFormulaCertification 1 YesCaliforniaCleanEnergyJobsAct 3 No(seebelow)AfterSchoolEducationandSafetyProgram:

GeneralRequirements 4 YesAfterSchool 5 YesBeforeSchool 6 Notapplicable

EducationProtectionAccountFunds 1 YesCommonCoreImplementationFunds 3 YesUnduplicatedLocalControlFundingFormulaPupilCounts 3 YesCharterSchools:

ContemporaneousRecordsofAttendance 8 NotapplicableModeofInstruction 1 NotapplicableNonclassroom‐BasedInstruction/IndependentStudy 15 NotapplicableDeterminationofFundingforNonclassroom‐BasedInstruction 3 NotapplicableAnnualInstructionalMinutes–ClassroomBased 4 Notapplicable

CharterSchoolFacilityGrantProgram 1 NotapplicableWedidnotperformtesting forCaliforniaCleanEnergy JobsActbecause therewerenoexpendituresmadeduringtheyear.OpiniononCompliancewithStateProgramsIn our opinion, Cypress School District complied, in all material respects, with the types of compliancerequirementsreferredtoabovefortheyearendedJune30,2014.The purpose of this report on State compliance is solely to describe the scope of our testing of Statecompliance and the results of that testing based on the requirements of the StandardsandProcedures forAuditsofCaliforniaK‐12LocalEducationalAgencies2013‐14. Accordingly,thisreportisnotsuitableforanyotherpurpose.


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INDEPENDENTAUDITORS'REPORTONCOMPLIANCEFOREACHMAJORFEDERALPROGRAMANDONINTERNALCONTROLOVERCOMPLIANCE

BoardofTrusteesCypressSchoolDistrictCypress,CaliforniaReportonComplianceforEachMajorFederalProgramWehaveauditedCypressSchoolDistrict'scompliancewiththetypesofcompliancerequirementsdescribedinthe OMB Circular A‐133 Compliance Supplement that could have a direct and material effect on each ofCypressSchoolDistrict'smajorfederalprogramsfortheyearendedJune30,2014.CypressSchoolDistrict’smajor federal programs are identified in the summary of auditors’ results section of the accompanyingscheduleoffindingsandquestionedcosts.Management'sResponsibilityManagementisresponsibleforcompliancewiththerequirementsoflaws,regulations,contracts,andgrantsapplicabletoitsfederalprograms.Auditors'ResponsibilityOurresponsibilityistoexpressanopiniononcomplianceforeachofCypressSchoolDistrict'smajorfederalprogramsbasedonourauditofthetypesofcompliancerequirementsreferredtoabove.WeconductedourauditofcomplianceinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica;the standards applicable to financial audits contained in Government Auditing Standards, issued by theComptrollerGeneralof theUnitedStates;andOMBCircularA‐133,AuditsofStates,LocalGovernments,andNon‐ProfitOrganizations. Those standards and OMB Circular A‐133 require thatwe plan and perform theaudit to obtain reasonable assurance about whether noncompliance with the types of compliancerequirements referred to above that could have a direct and material effect on a major federal programoccurred.Anaudit includesexamining,ona testbasis,evidenceaboutCypressSchoolDistrict’scompliancewith those requirements and performing such other procedures as we considered necessary in thecircumstances.Webelievethatourauditprovidesareasonablebasisforouropiniononcomplianceforeachmajorfederalprogram.However,ourauditdoesnotprovidealegaldeterminationofCypressSchoolDistrict’scompliance.OpiniononEachMajorFederalProgramIn our opinion, Cypress School District complied, in all material respects, with the types of compliancerequirements referred to above that could have a direct and material effect on each of its major federalprogramsfortheyearendedJune30,2014.

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ReportonInternalControlOverComplianceManagement of Cypress School District is responsible for establishing and maintaining effective internalcontrol over compliance with the types of compliance requirements referred to above. In planning andperformingourauditofcompliance,weconsideredCypressSchoolDistrict’sinternalcontrolovercompliancewiththetypesofrequirementsthatcouldhaveadirectandmaterialeffectoneachmajorfederalprogramtodeterminetheauditingproceduresthatareappropriateinthecircumstancesforthepurposeofexpressinganopinion on compliance for each major federal program and to test and report on internal control overcomplianceinaccordancewithOMBCircularA‐133,butnotforthepurposeofexpressinganopinionontheeffectiveness of internal control over compliance. Accordingly, we do not express an opinion on theeffectivenessoftheDistrict’sinternalcontrolovercompliance.A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allowmanagement or employees, in the normal course of performing their assignedfunctions,toprevent,ordetectandcorrect,noncompliancewithatypeofcompliancerequirementofafederalprogram on a timely basis. Amaterialweakness in internal control over compliance is a deficiency, or acombination of deficiencies, in internal control over compliance, such that there is a reasonablepossibilitythat material noncompliance with a type of compliance requirement of a federal program will not beprevented, or detected and corrected, on a timely basis. A significant deficiency in internal control overcomplianceisadeficiency,oracombinationofdeficiencies,ininternalcontrolovercompliancewithatypeofcompliancerequirementofafederalprogramthatislessseverethanamaterialweaknessininternalcontrolovercompliance,yetimportantenoughtomeritattentionbythosechargedwithgovernance.Our consideration of internal control over compliance was for the limited purpose described in the firstparagraphofthissectionandwasnotdesignedtoidentifyalldeficienciesininternalcontrolovercompliancethatmightbematerialweaknessesorsignificantdeficiencies.Wedidnotidentifyanydeficienciesininternalcontrolover compliance thatweconsider tobematerialweaknesses,asdefinedabove. However,materialweaknessesmayexistthathavenotbeenidentified.ThepurposeofthisreportoninternalcontrolovercomplianceissolelytodescribethescopeofourtestingofinternalcontrolovercomplianceandtheresultsofthattestingbasedontherequirementsofOMBCircularA‐133.Accordingly,thisreportisnotsuitableforanyotherpurpose.


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FindingsandQuestionedCosts

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CYPRESSSCHOOLDISTRICTScheduleofAuditFindingsandQuestionedCostsFortheFiscalYearEndedJune30,2014SECTIONI‐SUMMARYOFAUDITORS'RESULTS

FinancialStatements

Typeofauditor'sreportissued: UnmodifiedInternalcontroloverfinancialreporting:

Materialweakness(es)identified? NoSignificantdeficiency(s)identifiednotconsideredtobematerialweaknesses? No

Noncompliancematerialtofinancialstatementsnoted? No

FederalAwards

Internalcontrolovermajorprograms:Materialweakness(es)identified? NoSignificantdeficiency(s)identifiednotconsideredtobematerialweaknesses? No

Typeofauditor'sreportissuedoncomplianceformajorprograms: Unmodified

Anyauditfindingsdisclosedthatarerequiredtobereported inaccordancewithCircularA‐133,Section.510(a) NoIdentificationofmajorprograms:

CFDANumbers NameofFederalProgramorCluster

10.553&10.555

DollarthresholdusedtodistinguishbetweenTypeAandTypeBprograms: 300,000$

Auditeequalifiedaslow‐riskauditee? Yes

StateAwards

Internalcontroloverstateprograms:Materialweakness(es)identified? NoSignificantdeficiency(s)identifiednotconsideredtobematerialweaknesses? No

Typeofauditor'sreportissuedoncomplianceforstateprograms: Unmodified

ChildNutritionCluster

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CYPRESSSCHOOLDISTRICTScheduleofAuditFindingsandQuestionedCostsFortheFiscalYearEndedJune30,2014SECTIONII‐FINANCIALSTATEMENTFINDINGSThis section identifies the significant deficiencies, material weaknesses, and instances of noncompliancerelatedtothefinancialstatementsthatarerequiredtobereportedinaccordancewithGovernmentAuditingStandards.Pursuant toAssemblyBill (AB)3627,allaudit findingsmustbe identifiedasoneormoreof thefollowingcategories:

FiveDigitCode AB3627FindingTypes10000 Attendance20000 InventoryofEquipment30000 InternalControl40000 StateCompliance41000 CalSTRS50000 FederalCompliance60000 Miscellaneous61000 ClassroomTeacherSalaries70000 InstructionalMaterials71000 TeacherMisassignments72000 SchoolAccountabilityReportCard

Therewerenofinancialstatementfindingsin2013‐14.

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CYPRESSSCHOOLDISTRICTScheduleofAuditFindingsandQuestionedCostsFortheFiscalYearEndedJune30,2014SECTIONIII‐FEDERALAWARDFINDINGSANDQUESTIONEDCOSTSThis section identifies the audit findings required to be reported by Circular A‐133, Section .510(a) (e.g.,significantdeficiencies,materialweaknesses,andinstancesofnoncompliance,includingquestionedcosts).Therewerenofederalawardfindingsorquestionedcostsin2013‐14.

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63

CYPRESSSCHOOLDISTRICTScheduleofAuditFindingsandQuestionedCostsFortheFiscalYearEndedJune30,2014SECTIONIV‐STATEAWARDFINDINGSANDQUESTIONEDCOSTSThis section identifies the audit findings pertaining to noncompliance with state program rules andregulations.Therewerenostateawardfindingsorquestionedcostsin2013‐14.

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64

CYPRESSSCHOOLDISTRICTSummaryScheduleofPriorAuditFindingsFortheFiscalYearEndedJune30,2014

Original

FindingNo.

Finding

Code

Recommendation

CurrentStatus Finding2013‐1:CafeteriaClaimForm

TheDistrictreportsthenumberofmealsservedineachcategorybypaid,free,orreducedpricetotheCalifornia Department of Education. In testingreimbursablemealsbysite,theactualmealsservedin December, 2012 were underreported and didnot agree with the amounts submitted forreimbursement.TheDistrictoriginallysubmittedareimbursement claim form for a total of 13,071lunchesand1,730breakfasts.Duringourreviewofthe supporting documentation, theDistrict shouldhave submitted a claim form for 30,774 lunchesand 3,597 breakfasts for a total difference of$34,693. The District has already filed a revisedclaimreimbursementformforDecember,2012.

60000 We recommend that the District establish controls toensure that the reimbursement claim forms are properlyprocessed and accurate to ensure that the Cafeteriarevenueisfairlypresented.

Implemented.

Finding2013‐2:SchoolAccountabilityReportCard

InconjunctionwithEdCode33126,theschoolistoprovide an accountability report card to includesafety,cleanliness,andadequacyofschoolfacilities,toincludeanyneededmaintenancetoensuregoodrepair.Theconditionreportedshouldbesupportedby the school's Facilities Inspection Tool (FIT),School Facilities Condition Evaluation as requiredby Ed Code 17002. In addition, according to EdCode 35256, the governing board must publicizethe School Accountability Report Card (SARC) foreachschoolbyFebruary1stofeachyear.TheSchoolFacilityRepairStatusontheSARCforA.E.ArnoldElementarySchooldidnotmatchtheFITform.

72000 We recommend an employee be in charge of verifyinginformation presented in the SARC to be accurate andupdatedannually. This informationisessentialtopresenttheimageoftheschoolfairlytothepublic.Inaddition,theSARCsshouldbepublishedonanannualbasisbyFebruary1st.

Implemented.

14.93 EXHIBITS

2013-14 School Accountability Report Card for A. E. Arnold Elementary School Page 1 of 9

A. E. Arnold Elementary School

School Accountability Report Card

Reported Using Data from the 2013-14 School Year

Published During 2014-15

Every school in California is required by state law to publish a School Accountability Report Card (SARC), by February 1 of each year. The SARC contains information about the condition and performance of each California public school. Under the Local Control Funding Formula (LCFF) all local educational agencies (LEAs) are required to prepare a Local Control Accountability Plan (LCAP), which describes how they intend to meet annual school-specific goals for all pupils, with specific activities to address state and local priorities. Additionally, data reported in an LCAP is to be consistent with data reported in the SARC.

• For more information about SARC requirements, see the California Department of Education (CDE) SARC Web page at http://www.cde.ca.gov/ta/ac/sa/.

• View this SARC online at the school and/or LEA Web sites. • For more information about the LCFF or LCAP, see the CDE LCFF Web page at http://www.cde.ca.gov/fg/aa/lc/. • For additional information about the school, parents and community members should contact the school principal or the

district office.

About This School Contact Information (Most Recent Year)

School Contact Information

School Name------- A. E. Arnold Elementary School

Street------- 9281 Denni Street

City, State, Zip------- Cypress CA, 90630

Phone Number------- (714) 220-6965

Principal------- Denine Kelly

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

Web Site------- ar.cypsd.k12.ca.us/

CDS Code 30-66480-6027767

District Contact Information

District Name------- Cypress School District

Phone Number------- (714) 220-6900

Superintendent-------

Beverly M. Hempstead


Web Site------- www.cypsd.k12.ca.us

School Description and Mission Statement (Most Recent Year)

The mission of A. E. Arnold School, in partnership with parents and our diverse community, is to empower students to reach their full potential as responsible, productive, contributing members of our global society by maintaining high expectations; by providing a powerful and innovative curriculum that emphasizes higher level thinking and creative problem-solving skills and challenges students and staff to strive for excellence; and by providing a safe, risk-free learning environment that encourages mutual respect and responsibility.

14.94 EXHIBITS


Student Enrollment by Grade Level (School Year 2013-14)

Grade Level Number of Students

Kindergarten------- 101

Grade 1------- 75

Grade 2------- 83

Grade 3------- 102

Grade 4------- 98

Grade 5------- 130

Grade 6------- 100

Total Enrollment------- 689

Student Enrollment by Group (School Year 2013-14)

Group Percent of Total Enrollment

Black or African American------- 4.9

American Indian or Alaska Native------- 0.0

Asian------- 32.5

Filipino------- 5.2

Hispanic or Latino------- 28.2

Native Hawaiian orPacific Islander 0.6

White 24.8

Two or More Races 3.5

Socioeconomically Disadvantaged 37.9

English Learners 27.0

Students with Disabilities 6.5

A. Conditions of Learning

State Priority: Basic The SARC provides the following information relevant to the Basic State Priority (Priority 1):

• Degree to which teachers are appropriately assigned and fully credentialed in the subject area and for the pupils they are teaching;

• Pupils have access to standards-aligned instructional materials; and • School facilities are maintained in good repair.

Teacher Credentials

Teachers School District

2012-13 2013-14 2014-15 2014-15

With Full Credential 27 26

Without Full Credential 0

Teaching Outside Subject Area of Competence (with full credential) 0

14.95 EXHIBITS


Teacher Misassignments and Vacant Teacher Positions

Indicator 2012-13 2013-14 2014-15

Misassignments of Teachers of English Learners 0 0

Total Teacher Misassignments * 0 0

Vacant Teacher Positions 0 0 Note: “Misassignments” refers to the number of positions filled by teachers who lack legal authorization to teach that grade level, subject area, student group, etc. * Total Teacher Misassignments includes the number of Misassignments of Teachers of English Learners. Core Academic Classes Taught by Highly Qualified Teachers (School Year 2013-14)

Location of Classes Percent of Classes In Core Academic Subjects

Taught by Highly Qualified Teachers Not Taught by Highly Qualified Teachers

This School 100.00 0.00

All Schools in District 100.00 0.00

High-Poverty Schools in District 100.00 0.00

Low-Poverty Schools in District 100.00 0.00 Note: High-poverty schools are defined as those schools with student eligibility of approximately 40 percent or more in the free and reduced price meals program. Low-poverty schools are those with student eligibility of approximately 39 percent or less in the free and reduced price meals program. Quality, Currency, Availability of Textbooks and Instructional Materials (School Year 2014-15) Year and month in which data were collected: November 2012

Core Curriculum Area Textbooks and Instructional Materials/

Year of Adoption

From Most Recent

Adoption?

Percent of Students Lacking Own

Assigned Copy

Reading/Language Arts McGraw-Hill SRA Imagine It! (K-1st) - Adopted 2012

Houghton Mifflin Medallion (2nd-6th) - Adopted 2012

Yes 0

Mathematics Houghton Mifflin (K-5) - Adopted 2002

Holt (6th) - Adopted 2012

Yes 0

Science------- Macmillan/McGraw Hill (K-5) - Adopted 2008

Holt(6th) - Adopted 2008

Yes 0

History-Social Science Harcourt - Adopted 2008 Yes 0

School Facility Conditions and Planned Improvements (Most Recent Year)

The information is about the safety, cleanliness, and adequacy of school facilities, including the condition and cleanliness of the school grounds, buildings, and restrooms. Additional information about the condition of the school's facilities may be obtained by speaking with the school principal.

14.96 EXHIBITS


School Facility Good Repair Status (Most Recent Year)

School Facility Good Repair Status (Most Recent Year) Year and month in which data were collected: 12/12/2014

System Inspected Repair Status Repair Needed and

Action Taken or Planned Good Fair Poor

Systems: Gas Leaks, Mechanical/HVAC, Sewer

[X] [ ] [ ] Administration: Kitchen: Restrooms:

Interior: Interior Surfaces

[X] [ ] [ ] Restrooms:

Cleanliness: Overall Cleanliness, Pest/ Vermin Infestation

[X] [ ] [ ]

Electrical: Electrical

[X] [ ] [ ] Restrooms:

Restrooms/Fountains: Restrooms, Sinks/ Fountains

[X] [ ] [ ] Administration: Classrooms: Kitchen: Restrooms:

Safety: Fire Safety, Hazardous Materials

[X] [ ] [ ]

Structural: Structural Damage, Roofs

[X] [ ] [ ] Administration: Classrooms: Kitchen: MPR: Restrooms:

External: Playground/School Grounds, Windows/ Doors/Gates/Fences


Overall Facility Rating (Most Recent Year)

Overall Rating Exemplary Good Fair Poor

[X] [ ] [ ] [ ]

B. Pupil Outcomes

State Priority: Pupil Achievement The SARC provides the following information relevant to the Pupil Achievement State Priority (Priority 4):

• Statewide assessments (i.e., California Assessment of Student Performance and Progress and its successor the Standardized Testing and Reporting Program);

• The Academic Performance Index; and • The percentage of pupils who have successfully completed courses that satisfy the requirements for entrance to the

University of California and the California State University, or career technical education sequences or programs of study.

California Assessment of Student Performance and Progress / Standardized Testing and Reporting Results for All Students in Science (Three-Year Comparison)

Subject

Percent of Students Scoring at Proficient or Advanced (meeting or exceeding the state standards)

School District State

2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14

Science (grades 5, 8, and 10) 81 78 82 80 76 77 60 59 60 Note: Science assessments include California Standards Tests (CSTs), California Modified Assessment (CMA), and California Alternate Performance Assessment (CAPA). Scores are not shown when the number of students tested is ten or less, either because the number of students in this category is too small for statistical accuracy or to protect student privacy.

14.97 EXHIBITS


California Assessment of Student Performance and Progress Results by Student Group in Science (School Year 2013-14)

Group Percent of Students Scoring at Proficient or Advanced

All Students in the LEA 77

All Student at the School 82

Male------- 74

Female------- 89

Black or African American

American Indian or Alaska Native

Asian------- 89

Filipino-------

Hispanic or Latino 71

Native Hawaiian or Pacific Islander

White------- 77

Two or More Races-------

Socioeconomically Disadvantaged 73

English Learners------- 70

Students with Disabilities

Students Receiving Migrant Education Services Note: CAASPP includes science assessments (CSTs, CMA, and CAPA) in grades 5, 8, and 10. Scores are not shown when the number of students tested is ten or less, either because the number of students in this category is too small for statistical accuracy or to protect student privacy. Standardized Testing and Reporting Results for All Students (Three-Year Comparison)

Subject



2010-11 2011-12 2012-13 2010-11 2011-12 2012-13 2010-11 2011-12 2012-13

English-Language Arts 71 74 75 72 77 74 54 56 55

Mathematics------- 73 75 77 74 77 76 49 50 50

History-Social Science 48 49 49 Note: STAR Program was last administered in 2012-13. Percentages are not calculated when the number of students tested is ten or less, either because the number of students in this category is too small for statistical accuracy or to protect student privacy. Academic Performance Index Ranks (Three-Year Comparison)

API Rank 2010-11 2011-12 2012-13

Statewide------- 8 8 9

Similar Schools------- 7 5 6 Note: For 2014 and subsequent years, the statewide and similar schools ranks will no longer be produced.

14.98 EXHIBITS


Academic Performance Index Growth by Student Group (Three-Year Comparison)

Group Actual API Change

2010-11 2011-12 2012-13

All Students at the School -15 9 8



Asian------- 1 1 0

Filipino-------

Hispanic or Latino -15 20 22

Native Hawaiian/Pacific Islander

White------- -25 11 3

Two or More Races

Socioeconomically Disadvantaged -16 22 22

English Learners 2 -6 12

Students with Disabilities Note: "N/D” means that no data were available to the CDE or LEA to report. “B” means the school did not have a valid API Base and there is no Growth or target information. “C” means the school had significant demographic changes and there is no Growth or target information.

State Priority: Other Pupil Outcomes The SARC provides the following information relevant to the Other Pupil Outcomes State Priority (Priority 8):

• Pupil outcomes in the subject areas of English, mathematics, and physical education. California Physical Fitness Test Results (School Year 2013-14)

Grade Level

Percent of Students Meeting Fitness Standards

Four of Six Standards Five of Six Standards Six of Six Standards

-------5------- 11.3 21.1 53.4 Note: Percentages are not calculated when the number of students tested is ten or less, either because the number of students in this category is too small for statistical accuracy or to protect student privacy.

C. Engagement

State Priority: Parental Involvement The SARC provides the following information relevant to the Parental Involvement State Priority (Priority 3):

• Efforts the school district makes to seek parent input in making decisions for the school district and each schoolsite. Opportunities for Parental Involvement (Most Recent Year)

The School Site Council (SSC) is an advisory group that meets regularly to receive information, discuss school programs, and provide input toward school-based decision-making. The SSC is composed of the principal, three classroom teachers, one other school staff member, and five parents of students. A subcommittee of the SSC is the English Language Advisory Committee (ELAC). All meetings are open to the public. The school actively seeks parent involvement for school programs in a variety of ways:

The PTA supports the school program by encouraging and organizing parent involvement, promoting the self-esteem of students, and enriching the school program by providing special programs, services, and activities.

A number of parents and community volunteers work in the classrooms assisting teachers and school staff in a variety of ways to effectively lower adult to student ratio.

Parents participate at the district level on various district committees, such as the district Budget Committee, District English Learner Advisory Committee, and PTA Council.

14.99 EXHIBITS


State Priority: School Climate The SARC provides the following information relevant to the School Climate State Priority (Priority 6):

• Pupil suspension rates; • Pupil expulsion rates; and • Other local measures on the sense of safety.

Suspensions and Expulsions

Rate School District State

2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14

Suspensions------- 0.83 0.8 0.51 0.8

Expulsions------- 0 0 0 0 Note: The rate of suspensions and expulsions is calculated by dividing the total number of incidents by the total enrollment x 100. School Safety Plan (Most Recent Year)

The school has developed a disaster plan for use in an emergency situation. Staff members are inserviced and assigned responsibilities for plan implementation. There are monthly disaster drills for school-wide safety. The school and District also work in conjunction with the community-based School Community Alert Team (SCAT). School inspection reports rated the cleanliness, orderliness and care of the school as satisfactory.

D. Other SARC Information

The information in this section is required to be in the SARC but is not included in the state priorities for LCFF. Adequate Yearly Progress Overall and by Criteria (School Year 2013-14)

AYP Criteria School District

Made AYP Overall

Met Participation Rate: English-Language Arts

Met Participation Rate: Mathematics

Met Percent Proficient: English-Language Arts

Met Percent Proficient: Mathematics

Federal Intervention Program (School Year 2014-15)

Indicator School District

Program Improvement Status In PI

First Year of Program Improvement 2011-2012

Year in Program Improvement* Year 2

Number of Schools Currently in Program Improvement --- 1

Percent of Schools Currently in Program Improvement --- 100.0 Note: Cells with “---“ do not require data. * DW (determination waiver) indicates that the PI status of the school was carried over from the prior year in accordance with the flexibility granted through the federal waiver process.

14.100 EXHIBITS


Average Class Size and Class Size Distribution (Elementary)

Grade Level

2011-12 2012-13 2013-14

Avg. Class Size

Number of Classes Avg. Class Size


Number of Classes

1-20 21-32 33+ 1-20 21-32 33+ 1-20 21-32 33+

K ----------

16.2 5 0 0 11 7 25 1 1 2

1 ----------

31.3 0 3 0 19 2 2 19 1 3

2 ----------

27 1 4 0 21 2 3 21 2 2

3 ----------

30.2 0 5 0 26 1 3 20 2 3

4 ----------

32 0 3 0 26 1 4 25 1 3

5 ----------

30.7 0 3 0 21 2 3 26 1 4

6 ----------

27 1 4 0 23 2 3 25 1 2 1 Note: Number of classes indicates how many classes fall into each size category (a range of total students per class).

Academic Counselors and Other Support Staff (School Year 2013-14)

Title Number of FTE

Assigned to School Average Number of Students per

Academic Counselor

Academic Counselor------- -

Counselor (Social/Behavioral or Career Development) - ---

Library Media Teacher (Librarian) - ---

Library Media Services Staff (Paraprofessional) .49 ---

Psychologist------- 1.0 ---

Social Worker------- - ---

Nurse------- .16 ---

Speech/Language/Hearing Specialist 1.0 ---

Resource Specialist------- 1.0 ---

Other------- - --- Note: Cells with “---“ do not require data. One Full Time Equivalent (FTE) equals one staff member working full time; one FTE could also represent two staff members who each work 50 percent of full time. Expenditures per Pupil and School Site Teacher Salaries (Fiscal Year 2012-13)

Level

Expenditures Per Pupil Average Teacher Salary Total

Supplemental/ Restricted

Basic/ Unrestricted

School Site------- 725 2,080 5,404 71,950

District------- --- --- 5,367 $77,793

Percent Difference: School Site and District --- --- 0.7 -5.9

State------- --- --- $4,690 $67,289

Percent Difference: School Site and State --- --- -2.4 8.0 Note: Cells with “---“ do not require data.

Types of Services Funded (Fiscal Year 2013-14)

• Class Size Reduction (CSR) • Lottery • Special Education • Gifted and Talented Education (GATE)

• Economic Impact Aid • School & Library Improvement • School Readiness • School Improvement

14.101 EXHIBITS


Teacher and Administrative Salaries (Fiscal Year 2012-13)

Category District Amount State Average for Districts In Same Category

Beginning Teacher Salary $42,951 $41,535

Mid-Range Teacher Salary $75,413 $64,101

Highest Teacher Salary $93,093 $82,044

Average Principal Salary (Elementary) $118,332 $104,336

Average Principal Salary (Middle) $0 $107,911

Average Principal Salary (High) $0 $102,488

Superintendent Salary $187,244 $155,309

Percent of Budget for Teacher Salaries 45 41

Percent of Budget for Administrative Salaries 5 6 For detailed information on salaries, see the CDE Certificated Salaries & Benefits Web page at http://www.cde.ca.gov/ds/fd/cs/. Professional Development

Staff development priority areas are based upon the State Standards, District needs, and School-level data. District-wide staff development focused on Common Core State Standards and Thinking Maps. Staff development days, minimum days, and staff meetings were used to provide training and support. In addition, Arnold teachers in grades K-3 participated in additional training/coaching in the area of Cognitively Guided Instruction. Teachers also collaborate with colleagues during weekly Professional Learning Community meetings. Where appropriate, staff members also attend conferences, workshops, and or county office training in specific areas related to their assignment. Classified employees are provided the opportunity to attend inservices relevant to their specific assignment. These are offered during their work day and/or on student-free days.

14.102 EXHIBITS

2013-14 School Accountability Report Card for Clara J. King Elementary School Page 1 of 9

Clara J. King Elementary School







district office.



School Name------- Clara J. King Elementary School

Street------- 8710 Moody Street


Phone Number------- (714) 220-6980

Principal------- Carol Erbe


Web Site------- ki.cypsd.k12.ca.us/

CDS Code 30-66480-6027791



Phone Number------- (714) 220-6900





14.103 EXHIBITS



The mission of Clara J. King School, in partnership with parents and our diverse community, is to empower students to reach their full potential as responsible, productive, and contributing members of our global society by maintaining high expectations; by providing a powerful and innovative curriculum that emphasizes thinking and creative problem-solving skills and challenges students and staff to strive for excellence; and by providing a safe, risk-free learning environment that encourages mutual respect, responsibility, and positive self-worth. Clara J. King School is a community of active thinkers and learners. We strive to create a culture where each student reaches his or her personal best in academics and citizenship. King kids ROCK: They are Responsible, Organized, Careful, and Kind. King Elementary School is a professional learning community. We continue to show Academic Excellence with an API well above the 800 state goal. We believe that this is due to our dedicated staff, partnerships with parents and community resources, and on-site afterschool programs that support our school goals. King School has several programs and opportunities for students to improve their academics such as Class Act, Club King after school program, supplemental fine arts acting, singing, and instrumental music programs, Cypress College P.E. partnership, Student Council, and other community and business partnerships, . Student Enrollment by Grade Level (School Year 2013-14)



Grade 1------- 75

Grade 2------- 85

Grade 3------- 81

Grade 4------- 71

Grade 5------- 91

Grade 6------- 87






Asian------- 28.0

Filipino------- 7.1



White 14.2





14.104 EXHIBITS






Teacher Credentials


2012-13 2013-14 2014-15 2014-15





Indicator 2012-13 2013-14 2014-15











Year of Adoption

From Most Recent

Adoption?


Assigned Copy



Yes 0



Yes 0



Yes 0


14.105 EXHIBITS









[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]



[X] [ ] [ ] [ ]

B. Pupil Outcomes






Subject



2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14


14.106 EXHIBITS






Male------- 64

Female------- 69



Asian------- 79

Filipino-------



White------- 64






Subject



2010-11 2011-12 2012-13 2010-11 2011-12 2012-13 2010-11 2011-12 2012-13


Mathematics------- 64 72 64 74 77 76 49 50 50


API Rank 2010-11 2011-12 2012-13



14.107 EXHIBITS




2010-11 2011-12 2012-13

All Students at the School 0 30 -17



Asian------- 1 19 2

Filipino-------

Hispanic or Latino -7 47 -35


White-------

Two or More Races

Socioeconomically Disadvantaged 4 30 -31

English Learners -11 42 -24




Grade Level




C. Engagement




Parent representation for the District LCAP Committee and District ELAC.



Many volunteers assist in the office, library, computer lab, and other areas of the school as needed.

Parents accompany classes on field trips and with classroom incentives and special activities.

14.108 EXHIBITS






2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14

Suspensions------- 0.90 2.8 0.51 0.8






Made AYP Overall







Program Improvement Status In PI In PI

First Year of Program Improvement 2011-2012 2011-2012

Year in Program Improvement* Year 2 Year 2



14.109 EXHIBITS



Grade Level

2011-12 2012-13 2013-14

Avg. Class Size



Number of Classes

1-20 21-32 33+ 1-20 21-32 33+ 1-20 21-32 33+

K ----------

21.8 4 0 0 20 3 1 25 3

1 ----------

21 3 0 0 21 1 3 25 3

2 ----------

21.3 3 0 0 25 1 2 28 3

3 ----------

30.3 0 3 0 23 1 2 27 3

4 ----------

26.3 0 3 0 29 3 24 3

5 ----------

29 0 3 0 26 3 30 3

6 ----------

21.3 1 3 0 31 3 29 3 Note: Number of classes indicates how many classes fall into each size category (a range of total students per class).


Title Number of FTE


Academic Counselor

Academic Counselor------- -



Library Media Services Staff (Paraprofessional) 0.49 ---



Nurse------- .16 ---

Speech/Language/Hearing Specialist .80 ---


Other------- --- Note: Cells with “---“ do not require data. One Full Time Equivalent (FTE) equals one staff member working full time; one FTE could also represent two staff members who each work 50 percent of full time. Expenditures per Pupil and School Site Teacher Salaries (Fiscal Year 2012-13)

Level



Basic/ Unrestricted

School Site------- 556 2,080 5,404 76,047

District------- --- --- 5,367 $77,793


State------- --- --- $4,690 $67,289





14.110 EXHIBITS













Staff development priority areas are based upon curriculum focuses and District needs. Areas of emphasis are identified each year to align with newly adopted State Standards and State Frameworks. Curriculum revisions are an ongoing process with the major revision of every curriculum area corresponding to the year of the textbook adoption. The annual number of school days dedicated to staff development for the most recent three-years period is 2 days. King School plans one additional staff development day through the use of Title 1 funds. In addition to our District priority goals, our staff development focus for the school year included ST Math, Thinking Maps, and an introduction to Common Core State Standards. We also placed an emphasis on Program Improvement to adapt our school program to meet the identified needs of all student subgroups, including use of a Specialist Teacher to work with intervention groups. Our Positive Behavior Interventions and Supports (PBIS) staff team has continued to work with the rest of the staff to improve behaviors and school climate. Classified employees have been trained in Thinking Maps. They attend additional inservices relevant to their specific assignment.

14.111 EXHIBITS

2013-14 School Accountability Report Card for Margaret Landell Elementary School Page 1 of 9

Margaret Landell Elementary School







district office.



School Name------- Margaret Landell Elementary School

Street------- 9739 Denni Street

City, State, Zip------- Cypress, CA 90630

Phone Number------- (714) 220-6960

Principal------- Rena Gibbs


Web Site------- la.cypsd.k12.ca.us/

CDS Code 30-66480-6027858



Phone Number------- (714) 220-6900






The mission of Margaret Landell School is to ensure Leadership, Achievement, Nurturing, Development of Excellence, and Love of Learning for all students. At Landell School, we recognize that America’s future hinges on the education we give our children. The youth of our school community have a right to knowledge, skills, discipline, values and virtues that will assist them to achieve a productive, fulfilled life.

14.112 EXHIBITS





Grade 1------- 95

Grade 2------- 95

Grade 3------- 96

Grade 4------- 122

Grade 5------- 94

Grade 6------- 96






Asian------- 51.9

Filipino------- 4.6



White 25.0









Teacher Credentials


2012-13 2013-14 2014-15 2014-15




14.113 EXHIBITS



Indicator 2012-13 2013-14 2014-15











Year of Adoption

From Most Recent

Adoption?


Assigned Copy



Yes 0



Yes 0



Yes 0


14.114 EXHIBITS










[ ] [X] [ ] Classrooms: Restrooms:


[X] [ ] [ ]


[X] [ ] [ ] Administration: Classrooms: Kitchen: MPR:


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]



[ ] [X] [ ] [ ]

B. Pupil Outcomes




University of California and the California State University, or career technical education sequences or programs of study. California Assessment of Student Performance and Progress / Standardized Testing and Reporting Results for All Students in Science (Three-Year Comparison)

Subject



2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14


14.115 EXHIBITS






Male------- 89

Female------- 88



Asian------- 92

Filipino-------



White------- 82



English Learners-------



Subject



2010-11 2011-12 2012-13 2010-11 2011-12 2012-13 2010-11 2011-12 2012-13


Mathematics------- 86 83 88 74 77 76 49 50 50


API Rank 2010-11 2011-12 2012-13

Statewide------- 10 10 10


14.116 EXHIBITS




2010-11 2011-12 2012-13

All Students at the School -7 0 8



Asian------- -3 1 1

Filipino-------

Hispanic or Latino


White------- 7 -3 10

Two or More Races

Socioeconomically Disadvantaged

English Learners -5 -6 5




Grade Level




C. Engagement



The School Site Council (SSC) at Landell is an advisory group that meets regularly to receive information, discuss school programs, and provide input toward school-based decision-making. The SSC is composed of the principal, three classroom teachers, one other school staff member, and five parents of students. A subcommittee of the SSC is the English Language Advisory Committee (ELAC). All meetings are open to the public. Landell actively seeks parent involvement for school programs in a variety of ways:

Parent representation is sought for the District Budget and Finance Committee and District ELAC.



14.117 EXHIBITS






2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14

Suspensions------- 0.71 0 0 0.8

Expulsions------- 0.51 0 0 0 Note: The rate of suspensions and expulsions is calculated by dividing the total number of incidents by the total enrollment x 100. School Safety Plan (Most Recent Year)





Made AYP Overall












14.118 EXHIBITS



Grade Level

2011-12 2012-13 2013-14

Avg. Class Size



Number of Classes

1-20 21-32 33+ 1-20 21-32 33+ 1-20 21-32 33+

K ----------

22.8 1 3 0 29 4 32 3 1

1 ----------

28.7 0 3 0 31 3 32 3

2 ----------

26.6 0 5 0 31 3 32 3

3 ----------

31 0 3 0 29 4 32 3

4 ----------

31 0 3 0 32 3 31 4

5 ----------

28.3 0 4 0 30 3 31 3

6 ----------

29.5 0 4 0 28 4 32 3 Note: Number of classes indicates how many classes fall into each size category (a range of total students per class).


Title Number of FTE


Academic Counselor

Academic Counselor------- - 0






Nurse------- .16 ---




Level



Basic/ Unrestricted

School Site------- 718 2,080 5,404 75,755

District------- --- --- 5,367 $77,793


State------- --- --- $4,690 $67,289





14.119 EXHIBITS













Professional development priority areas are based upon curriculum focuses and District needs. Areas of emphasis are identified each year to align with newly adopted State Standards and State Frameworks. Curriculum revisions are an ongoing process with the major revision of every curriculum area corresponding to the year of the textbook adoption. The annual number of school days dedicated to professional development for the most recent three-years period is 2 days. Classified employees are encouraged to attend inservices relevant to their specific assignment. Professional development is also provided to teachers and staff on select minimum days throughout the school year. Staff are supported as they work to implement their learning through in-class coaching, demonstration lessons, meetings with the principal, and opportunities to observe colleagues.

14.120 EXHIBITS

2013-14 School Accountability Report Card for Steve Luther Elementary School Page 1 of 9

Steve Luther Elementary School







district office.



School Name------- Steve Luther Elementary School

Street------- 4631 La Palma Street

City, State, Zip------- La Palma CA, 90623

Phone Number------- (310) 220-6918

Principal------- Jacki Teschke


Web Site------- lu.cypsd.k12.ca.us/

CDS Code 30-66480-6027874



Phone Number------- (714) 220-6900






Every staff member at Luther School is committed to his or her role of fostering an environment that serves the educational and emotional needs of all students while designing an instructional program that places every student on the path for college and career readiness as well as acquiring the skills necessary to become 21st century thinkers and learners.

14.121 EXHIBITS





Grade 1------- 66

Grade 2------- 84

Grade 3------- 68

Grade 4------- 67

Grade 5------- 62

Grade 6------- 70






Asian------- 26.4

Filipino------- 7.6



White 20.3









Teacher Credentials


2012-13 2013-14 2014-15 2014-15




14.122 EXHIBITS



Indicator 2012-13 2013-14 2014-15











Year of Adoption

From Most Recent

Adoption?


Assigned Copy



Yes 0



Yes 0



Yes 0




14.123 EXHIBITS







[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]



[X] [ ] [ ] [ ]

B. Pupil Outcomes





Subject



2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14


14.124 EXHIBITS






Male------- 75

Female------- 65



Asian------- 87

Filipino-------



White------- 87






Subject



2010-11 2011-12 2012-13 2010-11 2011-12 2012-13 2010-11 2011-12 2012-13


Mathematics------- 63 67 65 74 77 76 49 50 50


API Rank 2010-11 2011-12 2012-13



14.125 EXHIBITS




2010-11 2011-12 2012-13

All Students at the School C 22 -11



Asian------- C 20 -15

Filipino-------

Hispanic or Latino C 32 -12


White------- C 14 27

Two or More Races

Socioeconomically Disadvantaged C 46 -3

English Learners C 22 -25




Grade Level




C. Engagement



The Steve Luther School Site Council (SSC) is an advisory group that meets regularly to receive information, discuss school programs, and provide input toward school-based decision-making. The SSC is composed of the principal, three classroom teachers, one other school staff member, and five parents of students. A subcommittee of the SSC is the English Language Advisory Committee (ELAC). All meetings are open to the public. Steve Luther Elementary School seeks parent and community involvement for school programs in a variety of ways:

Parent representation on the site English Language Advisory Committee.

The PTA supports the school program by encouraging and organizing parent involvement, promoting the self-esteem of students, and enhancing school programs by providing extracurricular enrichment opportunities and services.

A number of parent and community volunteers such as the Women's Outreach Organization,Volunteers in Policing, Project BARK, work schoolwide to enhance and enrich several areas of the educational experience for students.

14.126 EXHIBITS






2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14

Suspensions------- 0.56 0.2 0.51 0.8






Made AYP Overall












14.127 EXHIBITS



Grade Level

2011-12 2012-13 2013-14

Avg. Class Size



Number of Classes

1-20 21-32 33+ 1-20 21-32 33+ 1-20 21-32 33+

K ----------

13.5 8 0 0 12 7 22 1 3

1 ----------

31.5 0 2 0 22 1 3 22 1 2

2 ----------

23.3 1 2 0 20 1 2 21 1 3

3 ----------

29.5 0 2 0 22 1 2 23 1 2

4 ----------

24 1 2 0 19 1 2 22 1 2

5 ----------

32 0 2 0 24 1 2 21 1 2

6 ----------

32 0 2 1 19 1 3 23 1 2 Note: Number of classes indicates how many classes fall into each size category (a range of total students per class).


Title Number of FTE


Academic Counselor

Academic Counselor------- - -






Nurse------- .16 ---




Level



Basic/ Unrestricted

School Site------- 532 2,080 5,404 77,945

District------- --- --- 5,367 $77,793

Percent Difference: School Site and District --- --- 0.7 1.9

State------- --- --- $4,690 $67,289





14.128 EXHIBITS













Staff development priorities correlate with data analysis which indicates student needs, namely in the areas of developing and refining effective instructional practices and methods of engaging all students in achieving their maximum potential. Professional development is delivered during pre-student days, several district wide minimum days throughout the school year, weekly staff meetings, Professional Learning Communities, and by the Instructional Learning Coaches. Teachers are supported through in-class coaching, Professional Learning Communities, staff meetings, teacher-principal meetings, and district wide ongoing support.

14.129 EXHIBITS

2013-14 School Accountability Report Card for Juliet Morris Elementary School Page 1 of 9

Juliet Morris Elementary School







district office.



School Name------- Juliet Morris Elementary School

Street------- 9952 Graham Street


Phone Number------- (714) 220-6995

Principal------- Lori Hernandez


Web Site------- mo.cypsd.k12.ca.us/

CDS Code 30-66480-6027841



Phone Number------- (714) 220-6900






Juliet Morris School is committed to providing a nurturing environment in which ALL children may develop individual academic, emotional, social, and physical skills to their maximum potential.

14.130 EXHIBITS





Grade 1------- 96

Grade 2------- 121

Grade 3------- 96

Grade 4------- 104

Grade 5------- 114

Grade 6------- 127






Asian------- 32.6

Filipino------- 4.0



White 30.1









Teacher Credentials


2012-13 2013-14 2014-15 2014-15




14.131 EXHIBITS



Indicator 2012-13 2013-14 2014-15











Year of Adoption

From Most Recent

Adoption?


Assigned Copy



Yes 0



Yes 0



Yes 0




14.132 EXHIBITS







[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]



[X] [ ] [ ] [ ]

B. Pupil Outcomes





Subject



2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14


14.133 EXHIBITS






Male------- 71

Female------- 74



Asian------- 91

Filipino-------



White------- 74






Subject



2010-11 2011-12 2012-13 2010-11 2011-12 2012-13 2010-11 2011-12 2012-13


Mathematics------- 75 79 77 74 77 76 49 50 50


API Rank 2010-11 2011-12 2012-13



14.134 EXHIBITS




2010-11 2011-12 2012-13

All Students at the School -31 22 -14



Asian------- -7 5 2

Filipino-------



White------- -21 34 -31

Two or More Races

Socioeconomically Disadvantaged -67 33 -1

English Learners -47 25 3




Grade Level




C. Engagement




Parent representation is needed for the District Budget and Finance Committee, and District ELAC.

The PTA supports the school program by encouraging and organizing parent involvement, promoting the self-esteem of students, and enriching the school program by providing special programs, services, and activities. Our school also has a foundation, Friends of Morris, that raises money to supplement educational programs in may ways, such as technology.

A number of parents and community volunteers work in the classrooms assisting teachers.

14.135 EXHIBITS






2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14

Suspensions------- 0 0.3 0.51 0.8






Made AYP Overall












14.136 EXHIBITS



Grade Level

2011-12 2012-13 2013-14

Avg. Class Size



Number of Classes

1-20 21-32 33+ 1-20 21-32 33+ 1-20 21-32 33+

K ----------

32.3 0 1 2 28 3 33 3

1 ----------

30.3 0 3 0 28 4 32 3

2 ----------

32 0 3 0 32 3 30 4

3 ----------

25.8 0 4 0 32 3 32 3

4 ----------

22 1 4 0 25 1 3 26 1 3

5 ----------

30 0 4 0 29 4 29 4

6 ----------

30 0 4 0 31 4 32 4 Note: Number of classes indicates how many classes fall into each size category (a range of total students per class).


Title Number of FTE


Academic Counselor







Nurse------- .16 ---




Level



Basic/ Unrestricted

School Site------- 737 2,080 5,404 76,409

District------- --- --- 5,367 $77,793


State------- --- --- $4,690 $67,289





14.137 EXHIBITS













Staff development priority areas are based upon curriculum focuses and District needs. Areas of emphasis are identified each year to align with newly adopted State Standards and State Frameworks. Curriculum revisions are an ongoing process with the major revision of every curriculum area corresponding to the year of the textbook adoption. The annual number of school days dedicated to staff development for the most recent three-years period is 2 days. This professional development time has been dedicated to improving practices aligned with the Common Core State Standards. Classified employees attend inservices relevant to their specific assignment.

14.138 EXHIBITS

2013-14 School Accountability Report Card for Frank Vessels Elementary School Page 1 of 9

Frank Vessels Elementary School







district office.



School Name------- Frank Vessels Elementary School

Street------- 5900 Cathy Ave.


Phone Number------- (714) 220-6990

Principal------- Helen Lu


Web Site------- ve.cypsd.k12.ca.us/

CDS Code 30-66480-6027833



Phone Number------- (714) 220-6900





14.139 EXHIBITS



Frank Vessels Elementary School is committed to equipping students with the tools they need for academic, personal and social achievement. Frank Vessels Elementary School enables every student to reach their highest potential by establishing a curriculum that meets or exceeds government standards for education; providing extracurricular programs that develop children's mental, physical and social skills; and partnering with parents and the community to create an environment geared to the success of all students. WE BELIEVE...

Each student is an individual who is deserving of respect, fairness and understanding.

School experiences should provide opportunities for each child to do his or her best.

Learning is a life long experience.

The learner must be nurtured within a respectful, cooperative environment.

Learning will combine process and knowledge to support one's growth as a whole person.

Teaching must be varied and creative to meet the individual needs of students.

Parents and the staff of the school must recognize and encourage the important role that each has in the child's education. The school community recognizes and appreciates the valuable contribution of the community at large to education. At Frank Vessels School, we recognize that America’s future hinges on the education that we give our children. The youth of our community have a right to knowledge, skills, discipline, values, and the virtues that will assist them to achieve a productive, fulfilled life. The Vessels School staff is committed to providing children with opportunities to build character, self-esteem, and achievement of excellence! Student Enrollment by Grade Level (School Year 2013-14)



Grade 1------- 99

Grade 2------- 98

Grade 3------- 99

Grade 4------- 103

Grade 5------- 99

Grade 6------- 93






Asian------- 24.0

Filipino------- 3.9



White 33.7





14.140 EXHIBITS






Teacher Credentials


2012-13 2013-14 2014-15 2014-15





Indicator 2012-13 2013-14 2014-15











Year of Adoption

From Most Recent

Adoption?


Assigned Copy



Yes 0



Yes 0



Yes 0


14.141 EXHIBITS









[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]


[X] [ ] [ ]



[X] [ ] [ ] [ ]

B. Pupil Outcomes






Subject



2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14


14.142 EXHIBITS






Male------- 84

Female------- 78



Asian------- 100

Filipino-------



White------- 74






Subject



2010-11 2011-12 2012-13 2010-11 2011-12 2012-13 2010-11 2011-12 2012-13


Mathematics------- 80 81 78 74 77 76 49 50 50


API Rank 2010-11 2011-12 2012-13



14.143 EXHIBITS




2010-11 2011-12 2012-13

All Students at the School -7 7 -11



Asian------- 23 8

Filipino-------



White------- -9 -7 -14

Two or More Races

Socioeconomically Disadvantaged -13 8 -25

English Learners 10 18 2




Grade Level




C. Engagement



The School Site Council (SSC) at Vessels is an advisory group that meets regularly to receive information, discuss school programs, and provide input toward school-based decision-making. The SSC is composed of the principal, three classroom teachers, one other school staff member, and five parents of students. A subcommittee of the SSC is the English Language Advisory Committee (ELAC). All meetings are open to the public. Vessels actively seeks parent involvement for school programs in a variety of ways:

Parent representation is needed for the District Budget and Finance Committee, and District ELAC.



14.144 EXHIBITS






2011-12 2012-13 2013-14 2011-12 2012-13 2013-14 2011-12 2012-13 2013-14

Suspensions------- 0.15 1.1 0.51 0.8






Made AYP Overall












14.145 EXHIBITS



Grade Level

2011-12 2012-13 2013-14

Avg. Class Size



Number of Classes

1-20 21-32 33+ 1-20 21-32 33+ 1-20 21-32 33+

K ----------

14.7 6 0 0 12 7 21 1 3

1 ----------

29.3 0 4 0 25 1 3 20 2 3

2 ----------

25.3 1 3 0 17 2 3 25 1 3

3 ----------

26.7 1 5 0 20 2 3 20 2 3

4 ----------

28.3 0 3 0 25 1 3 21 2 3

5 ----------

27 1 2 1 23 1 3 25 1 3

6 ----------

31.3 0 3 0 24 1 3 23 1 3 Note: Number of classes indicates how many classes fall into each size category (a range of total students per class).


Title Number of FTE


Academic Counselor







Nurse------- .16 ---




Level



Basic/ Unrestricted

School Site------- 664 2,080 5,404 66,073

District------- --- --- 5,367 $77,793


State------- --- --- $4,690 $67,289

Percent Difference: School Site and State --- --- -2.4 -0.8 Note: Cells with “---“ do not require data.




14.146 EXHIBITS













Staff development priority areas are based upon curriculum focuses and District needs. Areas of emphasis are identified each year to align with newly adopted State Standards and State Frameworks. Curriculum revisions are an ongoing process with the major revision of every curriculum area corresponding to the year of the textbook adoption. The district and school site have provided the following staff development to teachers and support staff: Common Core, ELA/Math Shifts, Thinking Maps, Technology, Engagment Strategies, Instructional Strategies, SRI (Student Reading Index is used to chart student progress in reading comprehension and vocabulary development), Reading strategies, etc. Teachers use modified days to collaborate across grade levels to share instructional strategies and plan lessons based on what was learned from the staff development. Academic support is provided to students and teachers based on state, district and classroom assessment results. Internal walk-throughs are conducted to ensure implementation of our school focus and best practices. Grade level and cross-grade level articulation promotes collaboration and provides an opportunity for teachers to share successful instructional strategies and monitor student assessment results. Classified employees attended inservices relevant to their specific assignment.

14.147 EXHIBITS

MINUTES - Edl€¦ · Vickie Ohlman, Vice President, CSEA Lori Hernandez, Principal, Morris School...

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Transcript of MINUTES - Edl€¦ · Vickie Ohlman, Vice President, CSEA Lori Hernandez, Principal, Morris School...