Multi-Year Projections Summary Report Escondido Union High 2016-17 Adopted Budget · 2018-10-05 ·...

Multi-Year Projections Summary Report

Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined

A Beginning Balance as of July 1 $8,821,591 $0 $8,821,591 $6,834,059 $0 $6,834,059 $6,239,739 $0 $6,239,739

B Revenues

1 Revenue Limit Sources 8010-8099 74,700,064 325,255 75,025,319 77,598,630 325,255 77,923,885 78,787,260 325,255 79,112,515

2 Federal Revenues 8100-8299 145,218 4,813,329 4,958,547 145,218 4,813,329 4,958,547 145,218 4,813,329 4,958,547

3 Other State Revenues 8300-8599 3,124,596 4,490,994 7,615,590 1,500,959 4,545,128 6,046,087 1,503,160 4,648,336 6,151,497

4 Other Local Revenues 8600-8799 232,000 5,038,588 5,270,588 232,000 5,091,771 5,323,771 232,000 5,209,006 5,441,006

5 Total Revenues 78,201,878 14,668,166 92,870,044 79,476,807 14,775,483 94,252,290 80,667,638 14,995,927 95,663,565

Beginning Balance & Revenue (A+B5) $87,023,469 $14,668,166 $101,691,635 $86,310,866 $14,775,483 $101,086,349 $86,907,378 $14,995,927 $101,903,304

C Expenditures

1 Certificated Salaries 1000-1999 32,615,238 6,105,188 38,720,426 32,830,451 6,148,061 38,978,512 33,290,078 6,234,133 39,524,211

2 Classified Salaries 2000-2999 10,837,319 3,541,579 14,378,898 10,989,041 3,591,161 14,580,203 11,142,888 3,641,437 14,784,325

3 Employee Benefits 3000-3999 17,336,132 6,506,624 23,842,756 18,312,587 6,774,160 25,086,748 18,915,488 6,924,003 25,839,491

4 Books & Supplies 4000-4999 3,647,914 2,033,102 5,681,016 3,735,388 2,081,854 5,817,243 3,828,400 2,133,693 5,962,092

5 Services, Other Operating Exp 5000-5999 7,327,895 4,386,954 11,714,849 6,989,075 4,485,008 11,474,083 7,163,730 4,595,483 11,759,213

6 Capital Outlay 6000-6999 245,642 531,642 777,284 251,194 543,657 794,851 257,448 557,194 814,642

7 Other Outgo - exclude Direct Sup. 7100-7299 30,000 0 30,000 30,678 0 30,678 31,442 0 31,442

8 Debt Service 7400-7499 57,706 0 57,706 57,706 0 57,706 57,706 0 57,706

9 Direct Support/Indirect Costs 7300-7399 (667,922) 488,563 (179,359) (683,017) 499,605 (183,413) (700,024) 512,045 (187,979)

10 CSR Reduction (for info only) 1000-7999 0 0

11 Projected Budget Reduction 0 0 0 0 0 0 0 0 0

12 Total Expenditures: $71,429,924 $23,593,652 $95,023,576 $72,513,104 $24,123,506 $96,636,610 $73,987,155 $24,597,988 $98,585,143

D Interfund Xfers/Other Sources

1 Transfers In 8910-8929 1,790,000 0 1,790,000 1,790,000 0 1,790,000 1,790,000 0 1,790,000

2 Transfers Out 7610-7629 1,624,000 0 1,624,000 0 0 0 0 0 0

3 Sources 8930-8979 0 0 0 0 0 0 0 0 0

4 Uses 7630-7699 0 0 0 0 0 0 0 0 0

5 Contributions 8980-8999 (8,925,486) 8,925,486 0 (9,348,023) 9,348,023 0 (9,602,062) 9,602,062 0

E Net Increase (Decrease) In Fund Balance ($1,987,532) $0 ($1,987,532) ($594,319) ($0) ($594,319) ($1,131,579) $0 ($1,131,579)

F Ending Balance $6,834,059 $0 $6,834,059 $6,239,739 ($0) $6,239,739 $5,108,161 $0 $5,108,161

1 Revolving Cash 9711 75,000 0 75,000 75,000 0 75,000 75,000 0 75,000

2 Other Reserves 97xx 0 0 0 0 0 0 0 0 0

3 Restricted 9740 0 0 0 0 (0) (0) 0 0 0

4 Stabilization Arrangements 9750 0 0 0 0 0 0 0 0 0

5 Other Commitments 9760 0 0 0 0 0 0 0 0 0

6 Assigned - Other Assignments 9780 1,823,729 0 1,823,729 1,287,729 0 1,287,729 103,903 0 103,903

7 Reserve for Economic Uncertainties 9789 4,832,379 0 4,832,379 4,831,830 0 4,831,830 4,929,257 0 4,929,257

8 Unassigned/unappropriated Amount 9790 102,952 0 102,952 45,180 0 45,180 0 0 0

G Components of Ending Fund Balance Total $6,834,059 $0 $6,834,059 $6,239,739 ($0) $6,239,739 $5,108,161 $0 $5,108,161

Reserve Percentage Level for this district: 5.00% Total Reserves 5% Calculated Difference*

FY 2016-17 ADA Input Sheet (District): 7,250.00 $4,832,379 $4,832,379 $0

$4,831,830 $4,831,830 $0

$4,929,257 $4,929,257 $05

FY 2017-18 Unappropiated Amount is: Positive

FY 2018-19 Unappropiated Amount is: Positive

*NOTE: Negative number means reserve % not met compares amount in 9770 only. *NOTE: negative number means reserve % not met Compares amount in 9770 only. A difference of 0 does not necessarily mean the Unappropriated Amount is positive

Escondido Union High 2016-17 Adopted Budget

DESCRIPTION OBJECT CODE

FY 2016-17 FY 2017-18 FY 2018-19

Current (Base Year) First Projected Year Second Projected Year

5% Calculated Reserve, or $50,000 (greater of the two)

FY 2016-17 Bud

FY 2017-18 Proj

FY 2018-19 Proj

Summary of 1 As of 6/2/2016

SDCOE FY 2016-17 FY 2017-18 FY 2018-19

Assumptions (Base Year) (Project YR 1) (Project YR 2)

COLA - (SSC Dartboard) Informational 0.00% 1.110% 2.420%

COLA - (DOF) Used in Calc 0.00% 1.110% 2.420%

Funded COLA - (Categorical) Used In Calc 0.00% 1.11% 2.42%

Gap Funding - (DOF) Informational 54.84% 73.96% 41.22%

California Consumer Price Index - (SSC Dartboard) Used In Calc 2.15% 2.26% 2.49%

Lottery Per ADA (SSC Dartboard) Unrestricted $140 $140 $140

Restricted $41 $41 $41

Current Interest Rate - (SD County Treasurer's Office) 0.50% 0.50% 0.50%

(District Input) 0.00% 0.00% 0.00%

Unrestricted

Restricted

(District Input) 40,220,122$ 43,541,034$ 49,373,001$

(District Input) 9,715,496$ 9,286,674$ 4,643,337$

(District Input) 7,250.00 7,260.00 7,260.00

% Change 0.14% 0.00%

Salary Step & Column Percent Increases:

Teachers 1100 1.40% 1.40% 1.40%

Certificated Pupil Support 1200 1.40% 1.40% 1.40%

Certificated Supervisor & Admin 1300 1.40% 1.40% 1.40%

Other Certificated 1900 1.40% 1.40% 1.40%

Instructional Aides 2100 1.40% 1.40% 1.40%

Classified Support 2200 1.40% 1.40% 1.40%

Classified Supervisor & Admin 2300 1.40% 1.40% 1.40%

Clerical, Technical, & Office Staff 2400 1.40% 1.40% 1.40%

Other Classified 2900 1.40% 1.40% 1.40%

Mgmt, Cert, & Classified Contract Increases:

Management Increases (District Input) 0.00% 0.00% 0.00%

Certificated Increases (District Input) 0.00% 0.00% 0.00%

Classified Increases (District Input) 0.00% 0.00% 0.00%

Benefits:

STRS 3100-3102 12.58% 14.43% 16.28%

PERS 3200-3202 13.888% 16.60% 18.20%

OASDI/Medicare/Alternative 3300-3302 1.45% 1.45% 1.45%

Health & Welfare Increase (% increase) 3400-3402 2.50% 0.00% 0.00%

State Unemployment 3500-3502 0.05% 0.05% 0.05%

Workers' Comp (% increase) 3600-3602 0.21% 0.21% 0.21%

OPEB Allocated Costs (% increase) *3711-3712 0.00% 0.00% 0.00%

OPEB Active Employee Costs (% increase ) 3751-3752 0.00% 0.00% 0.00%

3900-3902 (District Input)

Unrestricted Restricted Combined

FY 2016-17 General Fund Beginning Balances (District Input) 8,821,591$ 0$ 8,821,591$

(+/-) Audit Adjustment (District Input) -$ -$ -$

Net Beginning Balance 8,821,591$ 0$ 8,821,591$

*Roll up to 3701 and 3702

Multi-Year Projection Assumptions Sheet

2016-17 Adopted Budget

Escondido Union High

Data in shaded areas are provided by SDCOE (for information only)

DESCRIPTION

Note: The SDCOE recommended assumptions are just that, assumptions. Please forecast accordingly to your district's size and financial picture.

Property Taxes (% increase)

Projected Budget Reduction

State Aid 8011 (enter from BASC LCFF Calc.)

EPA 8012 (enter from BASC LCFF Calc.)

Average Daily Attendance (ADA) Projections

Other Employee Benefits (include early

retirement incentive)

Escondido Union HighSan Diego County

July 1 BudgetGeneral Fund

Unrestricted and RestrictedExpenditures by Object

37 68106 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-a (Rev 03/22/2016) Page 1 Printed: 6/2/2016 1:39 PM

2015-16 Estimated Actuals 2016-17 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 71,123,429.00 331,402.00 71,454,831.00 74,700,064.00 325,255.00 75,025,319.00 5.0%

2) Federal Revenue 8100-8299 283,597.00 5,937,180.00 6,220,777.00 145,218.00 4,813,329.00 4,958,547.00 -20.3%

3) Other State Revenue 8300-8599 5,429,487.00 4,800,472.00 10,229,959.00 3,124,596.00 4,490,994.00 7,615,590.00 -25.6%

4) Other Local Revenue 8600-8799 586,663.00 5,430,082.00 6,016,745.00 232,000.00 5,038,588.00 5,270,588.00 -12.4%

5) TOTAL, REVENUES 77,423,176.00 16,499,136.00 93,922,312.00 78,201,878.00 14,668,166.00 92,870,044.00 -1.1%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 30,815,455.00 6,111,708.00 36,927,163.00 32,615,238.00 6,105,188.00 38,720,426.00 4.9%

2) Classified Salaries 2000-2999 10,883,735.00 3,545,902.00 14,429,637.00 10,837,319.00 3,541,579.00 14,378,898.00 -0.4%

3) Employee Benefits 3000-3999 15,533,103.00 5,477,057.00 21,010,160.00 17,336,132.00 6,506,624.00 23,842,756.00 13.5%

4) Books and Supplies 4000-4999 5,206,249.00 3,392,383.00 8,598,632.00 3,647,914.00 2,033,102.00 5,681,016.00 -33.9%

5) Services and Other Operating Expenditures 5000-5999 8,149,498.00 5,308,907.00 13,458,405.00 7,327,895.00 4,386,954.00 11,714,849.00 -13.0%

6) Capital Outlay 6000-6999 565,780.00 991,507.00 1,557,287.00 245,642.00 531,642.00 777,284.00 -50.1%

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

Costs) 7400-7499 87,706.00 0.00 87,706.00 87,706.00 0.00 87,706.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (792,404.00) 495,995.00 (296,409.00) (667,922.00) 488,563.00 (179,359.00) -39.5%

9) TOTAL, EXPENDITURES 70,449,122.00 25,323,459.00 95,772,581.00 71,429,924.00 23,593,652.00 95,023,576.00 -0.8%

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 6,974,054.00 (8,824,323.00) (1,850,269.00) 6,771,954.00 (8,925,486.00) (2,153,532.00) 16.4%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In 8900-8929 1,289,422.00 0.00 1,289,422.00 1,790,000.00 0.00 1,790,000.00 38.8%

b) Transfers Out 7600-7629 2,996,038.00 0.00 2,996,038.00 1,624,000.00 0.00 1,624,000.00 -45.8%

2) Other Sources/Uses

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

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

3) Contributions 8980-8999 (7,607,523.00) 7,607,523.00 0.00 (8,925,486.00) 8,925,486.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (9,314,139.00) 7,607,523.00 (1,706,616.00) (8,759,486.00) 8,925,486.00 166,000.00 -109.7%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (2,340,085.00) (1,216,800.00) (3,556,885.00) (1,987,532.00) 0.00 (1,987,532.00) -44.1%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 11,161,675.87 1,216,800.15 12,378,476.02 8,821,590.87 0.15 8,821,591.02 -28.7%

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

c) As of July 1 - Audited (F1a + F1b) 11,161,675.87 1,216,800.15 12,378,476.02 8,821,590.87 0.15 8,821,591.02 -28.7%

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

e) Adjusted Beginning Balance (F1c + F1d) 11,161,675.87 1,216,800.15 12,378,476.02 8,821,590.87 0.15 8,821,591.02 -28.7%

2) Ending Balance, June 30 (E + F1e) 8,821,590.87 0.15 8,821,591.02 6,834,058.87 0.15 6,834,059.02 -22.5%

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 75,000.00 0.00 75,000.00 75,000.00 0.00 75,000.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.97 0.97 0.00 0.97 0.97 0.0%

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 3,760,414.43 0.00 3,760,414.43 1,823,728.55 0.00 1,823,728.55 -51.5%

Facilities Reserve 0000 9780 23,728.55 23,728.55

H&W Reserve 0000 9780 500,000.00 500,000.00

Technology Initiatives 0000 9780 1,168,000.00 1,168,000.00

E2020 Reservation 0000 9780 132,000.00 132,000.00

Facilities Reserve 0000 9780 30,456.55 30,456.55

MAA Reserve 0000 9780 29,957.88 29,957.88

H&W Reserve 0000 9780 500,000.00 500,000.00

Technology Initiatives 0000 9780 2,000,000.00 2,000,000.00

LC COP Payment 0000 9780 800,000.00 800,000.00

2016-17 Program Reserve 0000 9780 400,000.00 400,000.00

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 4,938,430.95 0.00 4,938,430.95 4,832,379.00 0.00 4,832,379.00 -2.1%

Unassigned/Unappropriated Amount 9790 47,745.49 (0.82) 47,744.67 102,951.32 (0.82) 102,950.50 115.6%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash

a) in County Treasury 9110 0.00 0.00 0.00

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 0.00 0.00 0.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(G9 + H2) - (I6 + J2) 0.00 0.00 0.00




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 34,777,778.00 0.00 34,777,778.00 40,220,122.00 0.00 40,220,122.00 15.6%

Education Protection Account State Aid - Current Year 8012 11,545,520.00 0.00 11,545,520.00 9,715,496.00 0.00 9,715,496.00 -15.9%

State Aid - Prior Years 8019 265.00 0.00 265.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions

Homeowners' Exemptions 8021 230,897.00 0.00 230,897.00 230,897.00 0.00 230,897.00 0.0%

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

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

County & District Taxes

Secured Roll Taxes 8041 28,910,819.00 0.00 28,910,819.00 28,910,819.00 0.00 28,910,819.00 0.0%

Unsecured Roll Taxes 8042 932,114.00 0.00 932,114.00 932,114.00 0.00 932,114.00 0.0%

Prior Years' Taxes 8043 (15,918.00) 0.00 (15,918.00) (15,918.00) 0.00 (15,918.00) 0.0%

Supplemental Taxes 8044 701,977.00 0.00 701,977.00 701,977.00 0.00 701,977.00 0.0%

Education Revenue Augmentation

Fund (ERAF) 8045 (1,137,689.00) 0.00 (1,137,689.00) (1,137,689.00) 0.00 (1,137,689.00) 0.0%

Community Redevelopment Funds

(SB 617/699/1992) 8047 1,004,844.00 0.00 1,004,844.00 1,004,844.00 0.00 1,004,844.00 0.0%

Penalties and Interest from

Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604)

Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Less: Non-LCFF

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

Subtotal, LCFF Sources 76,950,607.00 0.00 76,950,607.00 80,562,662.00 0.00 80,562,662.00 4.7%

LCFF Transfers

Unrestricted LCFF Transfers -

Current Year 0000 8091 0.00 0.00 0.00 0.00 0.0%

All Other LCFF Transfers -

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 (5,827,178.00) 0.00 (5,827,178.00) (5,862,598.00) 0.00 (5,862,598.00) 0.6%

Property Taxes Transfers 8097 0.00 331,402.00 331,402.00 0.00 325,255.00 325,255.00 -1.9%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

TOTAL, LCFF SOURCES 71,123,429.00 331,402.00 71,454,831.00 74,700,064.00 325,255.00 75,025,319.00 5.0%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 1,204,121.00 1,204,121.00 0.00 1,204,121.00 1,204,121.00 0.0%

Special Education Discretionary Grants 8182 0.00 91,622.00 91,622.00 0.00 91,622.00 91,622.00 0.0%

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

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 1,387,096.00 1,387,096.00 0.00 1,054,000.00 1,054,000.00 -24.0%

Pass-Through Revenues from

Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title I, Part A, Basic Grants Low-

Income and Neglected 3010 8290 2,400,130.00 2,400,130.00 1,850,000.00 1,850,000.00 -22.9%

NCLB: Title I, Part D, Local Delinquent

Programs 3025 8290 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 349,931.00 349,931.00 198,583.00 198,583.00 -43.3%

NCLB: Title III, Immigrant Education

Program 4201 8290 11,753.00 11,753.00 9,570.00 9,570.00 -18.6%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

NCLB: Title III, Limited English Proficient

(LEP) Student Program 4203 8290 195,587.00 195,587.00 113,041.00 113,041.00 -42.2%

NCLB: Title V, Part B, Public Charter

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

Other No Child Left Behind

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

5510 8290 0.00 0.00 0.00 0.00 0.0%

Vocational and Applied

Technology Education 3500-3699 8290 236,940.00 236,940.00 232,392.00 232,392.00 -1.9%

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

All Other Federal Revenue All Other 8290 283,597.00 60,000.00 343,597.00 145,218.00 60,000.00 205,218.00 -40.3%

TOTAL, FEDERAL REVENUE 283,597.00 5,937,180.00 6,220,777.00 145,218.00 4,813,329.00 4,958,547.00 -20.3%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan

Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

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

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

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

Mandated Costs Reimbursements 8550 4,270,761.00 0.00 4,270,761.00 2,032,624.00 0.00 2,032,624.00 -52.4%

Lottery - Unrestricted and Instructional Materials 8560 1,125,994.00 312,534.00 1,438,528.00 1,059,240.00 289,750.00 1,348,990.00 -6.2%


Restricted Levies - Other

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

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


State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.0%

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

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




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Career Technical Education Incentive

Grant Program 6387 8590 1,149,523.00 1,149,523.00 800,000.00 800,000.00 -30.4%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

Common Core State Standards

Implementation 7405 8590 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 32,732.00 3,338,415.00 3,371,147.00 32,732.00 3,401,244.00 3,433,976.00 1.9%

TOTAL, OTHER STATE REVENUE 5,429,487.00 4,800,472.00 10,229,959.00 3,124,596.00 4,490,994.00 7,615,590.00 -25.6%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%


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


Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Sales

Sale of Equipment/Supplies 8631 1,520.00 0.00 1,520.00 0.00 0.00 0.00 -100.0%

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

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

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

Leases and Rentals 8650 84,674.00 0.00 84,674.00 0.00 0.00 0.00 -100.0%

Interest 8660 53,926.00 0.00 53,926.00 55,000.00 0.00 55,000.00 2.0%

Net Increase (Decrease) in the Fair Value

of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Transportation Fees From Individuals 8675 2,000.00 0.00 2,000.00 2,000.00 0.00 2,000.00 0.0%

Interagency Services 8677 0.00 20,760.00 20,760.00 0.00 20,760.00 20,760.00 0.0%

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

All Other Fees and Contracts 8689 99,428.00 0.00 99,428.00 0.00 0.00 0.00 -100.0%

Other Local Revenue

Plus: Misc Funds Non-LCFF




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Pass-Through Revenues From

Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 345,115.00 402,431.00 747,546.00 175,000.00 226,580.00 401,580.00 -46.3%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 11,826.00 11,826.00 0.00 0.00 0.00 -100.0%

Transfers of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 4,995,065.00 4,995,065.00 4,791,248.00 4,791,248.00 -4.1%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 586,663.00 5,430,082.00 6,016,745.00 232,000.00 5,038,588.00 5,270,588.00 -12.4%

TOTAL, REVENUES 77,423,176.00 16,499,136.00 93,922,312.00 78,201,878.00 14,668,166.00 92,870,044.00 -1.1%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 22,701,155.00 4,356,856.00 27,058,011.00 24,029,253.00 4,424,952.00 28,454,205.00 5.2%

Certificated Pupil Support Salaries 1200 2,383,879.00 612,694.00 2,996,573.00 2,625,532.00 622,423.00 3,247,955.00 8.4%

Certificated Supervisors' and Administrators' Salaries 1300 3,681,659.00 621,998.00 4,303,657.00 3,955,595.00 613,786.00 4,569,381.00 6.2%

Other Certificated Salaries 1900 2,048,762.00 520,160.00 2,568,922.00 2,004,858.00 444,027.00 2,448,885.00 -4.7%

TOTAL, CERTIFICATED SALARIES 30,815,455.00 6,111,708.00 36,927,163.00 32,615,238.00 6,105,188.00 38,720,426.00 4.9%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 934,767.00 2,308,873.00 3,243,640.00 686,482.00 2,279,706.00 2,966,188.00 -8.6%

Classified Support Salaries 2200 4,600,331.00 793,005.00 5,393,336.00 4,616,562.00 777,371.00 5,393,933.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 908,530.00 66,114.00 974,644.00 874,572.00 54,679.00 929,251.00 -4.7%

Clerical, Technical and Office Salaries 2400 3,886,292.00 244,666.00 4,130,958.00 4,029,160.00 296,496.00 4,325,656.00 4.7%

Other Classified Salaries 2900 553,815.00 133,244.00 687,059.00 630,543.00 133,327.00 763,870.00 11.2%

TOTAL, CLASSIFIED SALARIES 10,883,735.00 3,545,902.00 14,429,637.00 10,837,319.00 3,541,579.00 14,378,898.00 -0.4%

EMPLOYEE BENEFITS

STRS 3101-3102 3,246,585.00 2,675,651.00 5,922,236.00 3,998,273.00 3,458,894.00 7,457,167.00 25.9%

PERS 3201-3202 1,303,124.00 416,982.00 1,720,106.00 1,586,531.00 506,124.00 2,092,655.00 21.7%

OASDI/Medicare/Alternative 3301-3302 1,279,605.00 388,073.00 1,667,678.00 1,340,261.00 379,967.00 1,720,228.00 3.2%

Health and Welfare Benefits 3401-3402 7,348,559.00 1,506,590.00 8,855,149.00 7,921,092.00 1,681,560.00 9,602,652.00 8.4%

Unemployment Insurance 3501-3502 21,098.00 4,993.00 26,091.00 21,729.00 4,818.00 26,547.00 1.7%

Workers' Compensation 3601-3602 858,598.00 197,605.00 1,056,203.00 983,550.00 193,712.00 1,177,262.00 11.5%

OPEB, Allocated 3701-3702 926,387.00 263,056.00 1,189,443.00 935,549.00 257,442.00 1,192,991.00 0.3%

OPEB, Active Employees 3751-3752 237,196.00 24,107.00 261,303.00 237,196.00 24,107.00 261,303.00 0.0%

Other Employee Benefits 3901-3902 311,951.00 0.00 311,951.00 311,951.00 0.00 311,951.00 0.0%

TOTAL, EMPLOYEE BENEFITS 15,533,103.00 5,477,057.00 21,010,160.00 17,336,132.00 6,506,624.00 23,842,756.00 13.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 973,133.00 129,265.00 1,102,398.00 1,130,682.00 90,569.00 1,221,251.00 10.8%

Books and Other Reference Materials 4200 157,373.00 115,358.00 272,731.00 147,650.00 64,129.00 211,779.00 -22.3%

Materials and Supplies 4300 3,404,491.00 2,545,417.00 5,949,908.00 1,871,162.00 1,495,408.00 3,366,570.00 -43.4%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 671,252.00 602,343.00 1,273,595.00 498,420.00 382,996.00 881,416.00 -30.8%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 5,206,249.00 3,392,383.00 8,598,632.00 3,647,914.00 2,033,102.00 5,681,016.00 -33.9%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 225,101.00 612,754.00 837,855.00 210,748.00 353,920.00 564,668.00 -32.6%

Dues and Memberships 5300 74,024.00 4,210.00 78,234.00 73,248.00 3,123.00 76,371.00 -2.4%

Insurance 5400 - 5450 436,974.00 0.00 436,974.00 478,161.00 0.00 478,161.00 9.4%

Operations and Housekeeping

Services 5500 2,540,420.00 0.00 2,540,420.00 2,665,754.00 0.00 2,665,754.00 4.9%

Rentals, Leases, Repairs, and

Noncapitalized Improvements 5600 690,609.41 525,554.00 1,216,163.41 684,263.00 413,643.00 1,097,906.00 -9.7%

Transfers of Direct Costs 5710 (85,246.00) 85,246.00 0.00 (46,155.00) 46,155.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 18,028.00 4,837.00 22,865.00 20,968.00 2,115.00 23,083.00 1.0%

Professional/Consulting Services and

Operating Expenditures 5800 3,751,189.59 4,068,065.00 7,819,254.59 2,751,785.00 3,564,433.00 6,316,218.00 -19.2%

Communications 5900 498,398.00 8,241.00 506,639.00 489,123.00 3,565.00 492,688.00 -2.8%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 8,149,498.00 5,308,907.00 13,458,405.00 7,327,895.00 4,386,954.00 11,714,849.00 -13.0%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 4,558.00 193,053.00 197,611.00 4,558.00 100,000.00 104,558.00 -47.1%

Buildings and Improvements of Buildings 6200 152,803.00 176,996.00 329,799.00 143,953.00 50,000.00 193,953.00 -41.2%

Books and Media for New School Libraries

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

Equipment 6400 408,419.00 621,458.00 1,029,877.00 97,131.00 381,642.00 478,773.00 -53.5%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 565,780.00 991,507.00 1,557,287.00 245,642.00 531,642.00 777,284.00 -50.1%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 30,000.00 0.00 30,000.00 30,000.00 0.00 30,000.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

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

Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Transfers of Pass-Through Revenues

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

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

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments

To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.0%

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Debt Service

Debt Service - Interest 7438 5,399.00 0.00 5,399.00 5,399.00 0.00 5,399.00 0.0%

Other Debt Service - Principal 7439 52,307.00 0.00 52,307.00 52,307.00 0.00 52,307.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 87,706.00 0.00 87,706.00 87,706.00 0.00 87,706.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (495,995.00) 495,995.00 0.00 (488,563.00) 488,563.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (296,409.00) 0.00 (296,409.00) (179,359.00) 0.00 (179,359.00) -39.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (792,404.00) 495,995.00 (296,409.00) (667,922.00) 488,563.00 (179,359.00) -39.5%

TOTAL, EXPENDITURES 70,449,122.00 25,323,459.00 95,772,581.00 71,429,924.00 23,593,652.00 95,023,576.00 -0.8%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

From: Bond Interest and

Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 1,289,422.00 0.00 1,289,422.00 1,790,000.00 0.00 1,790,000.00 38.8%

(a) TOTAL, INTERFUND TRANSFERS IN 1,289,422.00 0.00 1,289,422.00 1,790,000.00 0.00 1,790,000.00 38.8%

INTERFUND TRANSFERS OUT

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

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

To: State School Building Fund/

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

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

Other Authorized Interfund Transfers Out 7619 2,996,038.00 0.00 2,996,038.00 1,624,000.00 0.00 1,624,000.00 -45.8%

(b) TOTAL, INTERFUND TRANSFERS OUT 2,996,038.00 0.00 2,996,038.00 1,624,000.00 0.00 1,624,000.00 -45.8%

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Sale/Lease-

Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

Transfers from Funds of

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

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

USES

Transfers of Funds from

Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (7,607,523.00) 7,607,523.00 0.00 (8,925,486.00) 8,925,486.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (7,607,523.00) 7,607,523.00 0.00 (8,925,486.00) 8,925,486.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (9,314,139.00) 7,607,523.00 (1,706,616.00) (8,759,486.00) 8,925,486.00 166,000.00 -109.7%

LCFF Calculator Universal Assumptions

Escondido Union High (68106)

Summary of Funding

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

Target 76,328,781$ 78,555,948$ 79,028,154$ 78,035,710$ 78,586,826$ 80,482,262$ 80,482,262$

Floor 52,296,168 55,469,474 62,490,517 70,649,426 74,791,909 77,598,625 78,787,232

Applied Formula: Target or Floor FLOOR FLOOR FLOOR FLOOR FLOOR FLOOR FLOOR

Remaining Need after Gap (informational only) 21,148,292 16,123,593 7,904,990 3,335,646 988,196 1,695,002 1,695,030

Current Year Gap Funding 2,884,321 6,962,881 8,632,647 4,050,638 2,806,721 1,188,635 -

Economic Recovery Target - - - - - - -

Additional State Aid - - - - - - -

Total Phase-In Entitlement 55,180,489$ 62,432,355$ 71,123,164$ 74,700,064$ 77,598,630$ 78,787,260$ 78,787,232$

TRUE TRUE TRUE TRUE

Components of LCFF By Object Code

2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

8011 - State Aid 11,186,514$ 24,359,703$ 27,394,601$ 34,777,778$ 40,220,122$ 43,541,034$ 49,373,001$ 54,016,310$

8011 - Fair Share - - - - - - - -

8311 & 8590 - Categoricals 8,119,046 - - - - - - -

8012 - EPA 9,704,703 9,331,507 11,897,458 11,545,520 9,715,496 9,286,674 4,643,337 -

Local Revenue Sources:

8021 to 8048 - Property Taxes 25,826,681 28,096,359 30,627,044 30,627,044 30,627,044 30,627,044 30,627,044

8096 - In-Lieu of Property Taxes (4,337,402) (4,956,063) (5,827,178) (5,862,598) (5,856,122) (5,856,122) (5,856,122)

Property Taxes net of in-lieu 24,212,320 21,489,279 23,140,296 24,799,866 24,764,446 24,770,922 24,770,922 24,770,922

TOTAL FUNDING 53,222,583$ 55,180,489$ 62,432,355$ 71,123,164$ 74,700,064$ 77,598,630$ 78,787,260$ 78,787,232$

Excess Taxes -$ -$ -$ -$ -$ -$ -$ -$

EPA in excess to LCFF Funding -$ -$ -$ -$ -$ -$ -$ -$

Summary of Student Population

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

Unduplicated Pupil Population

Agency Unduplicated Pupil Count 5,336.33 5,550.00 5,333.00 5,293.06 5,299.97 5,299.97 5,299.97

COE Unduplicated Pupil Count - - - - - - -

Total Unduplicated pupil Count 5,336.33 5,550.00 5,333.00 5,293.06 5,299.97 5,299.97 5,299.97

Rolling %, Supplemental Grant 69.3300% 71.8200% 70.9100% 70.0100% 69.1000% 69.1000% 69.1000%

Rolling %, Concentration Grant 69.3300% 71.8200% 70.9100% 70.0100% 69.1000% 69.1000% 69.1000%

FUNDED ADA

Adjusted Base Grant ADA Current Year Current Year Current Year Current Year Current Year Current Year Current Year

Grades TK-3 - - - - - - -

Grades 4-6 - - - - - - -

Grades 7-8 - - - - - - -

Grades 9-12 7,252.59 7,297.12 7,304.93 7,250.00 7,260.00 7,260.00 7,260.00

Total Adjusted Base Grant ADA 7,252.59 7,297.12 7,304.93 7,250.00 7,260.00 7,260.00 7,260.00

Necessary Small School ADA Current year Current year Current year Current year Current year Current year Current year

Grades TK-3 - - - - - - -

Grades 4-6 - - - - - - -

Grades 7-8 - - - - - - -

Grades 9-12 - - - - - - -

Total Necessary Small School ADA - - - - - - -

Total Funded ADA 7252.59 7297.12 7304.93 7250.00 7260.00 7260.00 7260.00

ACTUAL ADA (Current Year Only)

Grades TK-3 - - - - - - -

Grades 4-6 - - - - - - -

Grades 7-8 - - - - - - -

Grades 9-12 7,252.59 7,297.12 7,304.93 7,250.00 7,260.00 7,260.00 7,260.00

Total Actual ADA 7,252.59 7,297.12 7,304.93 7,250.00 7,260.00 7,260.00 7,260.00

Funded Difference (Funded ADA less Actual ADA) - - - - - - -

Minimum Proportionality Percentage (MPP)

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

Current year estimated supplemental and concentration grant funding in the LCAP year 6,538,257$ 10,554,407$ 12,292,077$ 13,172,078$ 13,434,694$ 13,434,694$

Current year Minimum Proportionality Percentage (MPP) 11.80% 17.57% 19.86% 20.61% 20.72% 20.72%

6/2/20163:48 PM Summary LCFF Calculator v16.1d released April 22, 2015

District: ESCONDIDO UNION HIGH SCHOOL DISTRICT Adopted Budget

CDS #: 37-68106 2016-17 Budget Attachment

Balances in Excess of Minimum Reserve Requirements

Combined Assigned and Unassigned/unappropriated Fund Balances

Form Fund 2016-17 Budget Objects 9780/9789/9790

01 General Fund/County School Service Fund $6,759,058.87 Form 01 - Objects 9780/9789/9790

17 Special Reserve Fund for Other Than Capital Outlay Projects $0.00 Form 17

Total Assigned and Unassigned Ending Fund Balances $6,759,058.87

District Standard Reserve Level 5% Form 01CS #10, Line 10B.4.

Less District Minimum Reserve for Economic Uncertainties $4,832,379.00 Form 01CS #10, Line 10B.7.

Remaining Balance to Substantiate Need $1,926,679.87

Reasons for Fund Balances in Excess of Minimum Reserve for Economic Uncertainties

Form Fund 2016-17 Budget Description of Need

01 General Fund/County School Service Fund $23,728.55 Facilities Use Reserve

01 General Fund/County School Service Fund $500,000.00 H&W Reserve

01 General Fund/County School Service Fund $1,168,000.00 Technology Initiatives

01 General Fund/County School Service Fund $132,000.00 E2020 Reserve

01 General Fund/County School Service Fund $102,951.32 Unassigned

17 Special Reserve Fund for Other Than Capital Outlay Projects $0.00

Insert Lines above as needed

Total of Substantiated Needs $1,926,679.87

Remaining Unsubstantiated Balance $0.00 Balance should be Zero

Reasons for Assigned and Unassigned Ending Fund Balances in Excess of Minimum Recommended Reserves

for economic uncertainties for each fiscal year identified in the budget.

EC 42127 (a)(2)(B) public review and discussion at its public budget hearing.

Education Code Section 42127 (d)(1) requires a county superintendent to either conditionally

approve or disapprove a school district budget if the district does not provide for

Education Code Section 42127(a)(2)(B) requires a statement of the reasons that substantiates the need for

assigned and unassigned ending fund balances in excess of the minimum reserve standard


2016-17 July 1 BudgetGeneral Fund

School District Criteria and Standards Review37 68106 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cs-a (Rev 06/01/2016) Page 1 of 28 Printed: 6/14/2016 8:05 AM

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

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA

3.0% 0 to 300

2.0% 301 to 1,000

1.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 7,250

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Third Prior Year, enter Revenue Limit ADA data in the Original Budget Funded ADA column. For the Second and First Prior Years, enter Estimated Funded ADA in theOriginal Budget Funded ADA column; enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the Second and First Prior Years.All other data are extracted.

*Please note for FY 2013-14 estimated/unaudited actuals and 2014-15 original budget: Line C4 in Form A reflects total charter school ADA corresponding to financial data reported in funds 01,09, and 62. Please adjust charter school ADA or explain accordingly.

Original Budget Estimated/Unaudited Actuals ADA Variance Level

Funded ADA Funded ADA

(Form RL, Line 5c) (Form A, Lines A4 and C4)*

(Form A, Lines A4 and C4)* (Form A, Lines A4 and C4)

(Form A, Lines A4 and C4) (Form A, Lines A4 and C4) (If Budget is greater

Fiscal Year (Form A, Lines A4 and C4) than Actuals, else N/A) Status

Third Prior Year (2013-14) 7,215.93 7,253.34 N/A Met

Second Prior Year (2014-15)

District Regular 7,204.00 7,296.63

Charter School

Total ADA 7,204.00 7,296.63 N/A Met

First Prior Year (2015-16)

District Regular 7,219.52 7,304.93

Charter School 0.00

Total ADA 7,219.52 7,304.93 N/A Met

Budget Year (2016-17)

District Regular 7,250.00

Charter School 0.00

Total ADA 7,250.00

1B. Comparison of District ADA to the Standard

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

1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 01CS





Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:


3.0% 0 to 300

2.0% 301 to 1,000

1.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 7,250

District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual column for the First Prior Year; all other data are extracted or calculated.CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollmentlines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, forthe Budget, First and Second Prior Years.

Enrollment Variance Level

Enrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) Status

Third Prior Year (2013-14) 7,538 7,697 N/A Met


District Regular 7,657 7,728

Charter School

Total Enrollment 7,657 7,728 N/A Met



Charter School

Total Enrollment 7,700 7,718 N/A Met


District Regular 7,660

Charter School

Total Enrollment 7,660

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:


1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 01CS


3. CRITERION: ADA to Enrollment

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

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

DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, forall fiscal years.

*Please note for Fiscal Year 2013-14 estimated/unaudited actuals: Line C4 in Form A reflects total charter school ADA corresponding to financial data reported in funds 01, 09, and 62. Pleaseadjust charter school ADA or explain accordingly.

P-2 ADA

Estimated/Unaudited Actuals

(Form A, Lines A4 and C4)* Enrollment

(Form A, Lines A4 and C4) CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) of ADA to Enrollment

Third Prior Year (2013-14) 7,253 7,697 94.2%



Charter School

Total ADA/Enrollment 7,297 7,728 94.4%



Charter School 0

Total ADA/Enrollment 7,305 7,718 94.6%

Historical Average Ratio: 94.4%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 94.9%

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

DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Estimated P-2 ADA Enrollment

Budget Budget/Projected

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status



Charter School 0

Total ADA/Enrollment 7,250 7,660 94.6% Met

1st Subsequent Year (2017-18)


Charter School


2nd Subsequent Year (2018-19)


Charter School


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


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

Explanation:





Form 01CS


4. CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from theprior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recoverytarget payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plusor minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than thedistrict's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied totheir LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies.

LCFF Revenue Standard selected: LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter LCFF Target amounts for the budget and two subsequent fiscal years.Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated.Enter data for Steps 2a through 2d. All other data is calculated.

Projected LCFF Revenue

Has the District reached its LCFFIf Yes, then COLA amount in Line 2b2 is used in Line 2e Total calculation.If No, then Gap Funding in Line 2c is used in Line 2e Total calculation.

target funding level? No

Budget Year 1st Subsequent Year 2nd Subsequent Year

(2016-17) (2017-18) (2018-19)

LCFF Target (Reference Only) 78,035,710.00 78,586,826.00 80,482,262.00

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

Step 1 - Change in Population (2015-16) (2016-17) (2017-18) (2018-19)a. ADA (Funded)

(Form A, lines A6 and C4) 7,304.93 7,250.00 7,260.00 7,260.00

b. Prior Year ADA (Funded) 7,304.93 7,250.00 7,260.00

c. Difference (Step 1a minus Step 1b) (54.93) 10.00 0.00

d. Percent Change Due to Population

(Step 1c divided by Step 1b) -0.75% 0.14% 0.00%

Step 2 - Change in Funding Level

a. Prior Year LCFF Funding 71,123,164.00 74,700,064.00 77,598,630.00

b1. COLA percentage (if district is at target) Not Applicable

b2. COLA amount (proxy for purposes of thiscriterion) Not Applicable 0.00 0.00 0.00

c. Gap Funding (if district is not at target) 4,050,638.00 2,806,721.00 1,188,635.00d. Economic Recovery Target Funding

(current year increment)

e. Total (Lines 2b2 or 2c, as applicable, plus Line 2d) 4,050,638.00 2,806,721.00 1,188,635.00

f. Percent Change Due to Funding Level

(Step 2e divided by Step 2a) 5.70% 3.76% 1.53%

Step 3 - Total Change in Population and Funding Level

(Step 1d plus Step 2f) 4.95% 3.90% 1.53%

LCFF Revenue Standard (Step 3, plus/minus 1%): 3.95% to 5.95% 2.90% to 4.90% .53% to 2.53%




Form 01CS


4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue


(2015-16) (2016-17) (2017-18) (2018-19)

Projected Local Property Taxes

(Form 01, Objects 8021 - 8089) 30,627,044.00 30,627,044.00 30,627,044.00 30,627,044.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change from

previous year, plus/minus 1%): N/A N/A N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue


(2016-17) (2017-18) (2018-19)

Necessary Small School Standard

(Gap Funding or COLA, plus Economic Recovery Target Payment, Step 2f,plus/minus 1%): N/A N/A N/A

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

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.


(2015-16) (2016-17) (2017-18) (2018-19)

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089) 76,950,342.00 80,562,662.00 83,454,752.00 84,643,382.00

District's Projected Change in LCFF Revenue: 4.69% 3.59% 1.42%

LCFF Revenue Standard: 3.95% to 5.95% 2.90% to 4.90% .53% to 2.53%

Status: Met Met Met

4C. Comparison of District LCFF Revenue to the Standard


1a. STANDARD MET - Projected change in LCFF revenue has met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or thedistrict's required reserves percentage.

It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues thatwere restricted prior to the LCFF are now unrestricted within the LCFF.

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


Estimated/Unaudited Actuals - Unrestricted

(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

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

Third Prior Year (2013-14) 47,270,830.94 54,698,421.78 86.4%

Second Prior Year (2014-15) 52,671,135.26 60,854,359.89 86.6%

First Prior Year (2015-16) 57,232,293.00 70,449,122.00 81.2%

Historical Average Ratio: 84.7%


(2016-17) (2017-18) (2018-19)

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

District's Salaries and Benefits Standard

(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage): 81.7% to 87.7% 81.7% to 87.7% 81.7% to 87.7%

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

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not,

enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted

(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Budget Year (2016-17) 60,788,689.00 71,429,924.00 85.1% Met

1st Subsequent Year (2017-18) 62,132,079.45 72,513,103.90 85.7% Met

2nd Subsequent Year (2018-19) 63,348,453.50 73,987,155.00 85.6% Met

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


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

Explanation:





Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,

and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by morethan the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges



(2016-17) (2017-18) (2018-19)

1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3): 4.95% 3.90% 1.53%

2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -5.05% to 14.95% -6.10% to 13.90% -8.47% to 11.53%

3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -.05% to 9.95% -1.10% to 8.90% -3.47% to 6.53%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent

years. All other data are extracted or calculated.

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

Percent Change Change Is Outside

Object Range / Fiscal Year Amount Over Previous Year Explanation Range

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

First Prior Year (2015-16) 6,220,777.00

Budget Year (2016-17) 4,958,547.00 -20.29% Yes

1st Subsequent Year (2017-18) 4,958,547.00 0.00% No

2nd Subsequent Year (2018-19) 4,958,547.00 0.00% No

Explanation:

(required if Yes)

2014-15 Deferred Revenue is incorportate in the First Prior Year 2015-16 budget. These are considered one-time revenues and therefore are removed inBudget Year 2016-17.

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

First Prior Year (2015-16) 10,229,959.00

Budget Year (2016-17) 7,615,590.00 -25.56% Yes

1st Subsequent Year (2017-18) 6,046,087.00 -20.61% Yes


Explanation:

(required if Yes)

In First Prior Year 2015-16, the district has received some one-time or limited funds for Mandated Cost, Educator Effectiveness and the CTE IncentiveGrant that have either been reduced or eliminated in the Budget Year 2016-17. In 2nd Subsequent Year 2017-18, the district totally eliminated anyfunding for One-Time Mandated Cost funding.

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

First Prior Year (2015-16) 6,016,745.00

Budget Year (2016-17) 5,270,588.00 -12.40% Yes



Explanation:

(required if Yes)

In the Budget Year 2016-17, the District did not include any one-time revenues that are included in the 2015-16 budget. In addition, the District is alsoanticipating funding loss in Special Education funding due the loss of a Group Home.

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

First Prior Year (2015-16) 8,598,632.00

Budget Year (2016-17) 5,681,016.00 -33.93% Yes



Explanation:

(required if Yes)

In First Prior Year 2015-16, the District has budgeted for 2014-15 carryover balances. These are one-time budgets and are removed in the Budget Year2016-17.




Form 01CS


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

First Prior Year (2015-16) 13,458,405.00

Budget Year (2016-17) 11,714,849.00 -12.96% Yes

1st Subsequent Year (2017-18) 11,474,083.45 -2.06% Yes


Explanation:

(required if Yes)


6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent Change

Object Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)

First Prior Year (2015-16) 22,467,481.00

Budget Year (2016-17) 17,844,725.00 -20.58% Not Met

1st Subsequent Year (2017-18) 16,328,405.00 -8.50% Not Met

2nd Subsequent Year (2018-19) 16,551,049.00 1.36% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)

First Prior Year (2015-16) 22,057,037.00

Budget Year (2016-17) 17,395,865.00 -21.13% Not Met

1st Subsequent Year (2017-18) 17,291,325.45 -0.60% Met

2nd Subsequent Year (2018-19) 17,721,305.50 2.49% Met

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

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

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

Explanation:

Federal Revenue

(linked from 6B

if NOT met)

2014-15 Deferred Revenue is incorportate in the First Prior Year 2015-16 budget. These are considered one-time revenues and therefore are removed inBudget Year 2016-17.

Explanation:

Other State Revenue

(linked from 6B

if NOT met)

In First Prior Year 2015-16, the district has received some one-time or limited funds for Mandated Cost, Educator Effectiveness and the CTE IncentiveGrant that have either been reduced or eliminated in the Budget Year 2016-17. In 2nd Subsequent Year 2017-18, the district totally eliminated anyfunding for One-Time Mandated Cost funding.

Explanation:

Other Local Revenue

(linked from 6B

if NOT met)

In the Budget Year 2016-17, the District did not include any one-time revenues that are included in the 2015-16 budget. In addition, the District is alsoanticipating funding loss in Special Education funding due the loss of a Group Home.

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

Explanation:

Books and Supplies

(linked from 6B

if NOT met)


Explanation:

Services and Other Exps

(linked from 6B

if NOT met)





Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education CodeSection 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordancewith Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as amended by AB 104 (Chapter 13, Statutes of 2015), effective2015-16 and 2016-17 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2015-16 and 2016-17 fiscal years, a minimum amount that is the lesser of 3% of the totalgeneral fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-15 fiscal year.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met,enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenues that are passed through to participating members of

the SELPA from the OMMA/RMA required minimum contribution calculation?

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(D)

(Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures

and Other Financing Uses

(Form 01, objects 1000-7999) 96,647,576.00 3% of Total Current Year Required

b. Plus: Pass-through Revenues General Fund Expenditures Minimum Contribution/

and Apportionments and Other Financing Uses Amount Deposited¹ Lesser of Current Year or

(Line 1b, if line 1a is No) (Line 2c times 3%) for 2014-15 Fiscal Year 2014-15 Fiscal Year

c. Net Budgeted Expenditures

and Other Financing Uses 96,647,576.00 2,899,427.28 1,322,082.00 1,322,082.00

Budgeted Contribution ¹

to the Ongoing and Major

Maintenance Account Status

d. OMMA/RMA Contribution 2,099,428.00 Met

¹ Fund 01, Resource 8150, Objects 8900-8999

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

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

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

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)




Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and otherfinancing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's availablereserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

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


Third Prior Year Second Prior Year First Prior Year

(2013-14) (2014-15) (2015-16)

1. District's Available Reserve Amounts (resources 0000-1999)

a. Reserve for Economic Uncertainties

(Funds 01 and 17, Object 9789) 3,742,582.00 4,155,209.00 4,938,430.95

b. Unassigned/Unappropriated

(Funds 01 and 17, Object 9790) 736,280.39 1,417,507.02 47,745.49

c. Negative General Fund Ending Balances in Restricted

Resources (Fund 01, Object 979Z, if negative, for each of

resources 2000-9999) 0.00 0.00 (0.82)

d. Available Reserves (Lines 1a through 1c) 4,478,862.39 5,572,716.02 4,986,175.62

2. Expenditures and Other Financing Uses

a. District's Total Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) 74,851,638.67 83,104,182.24 98,768,619.00

b. Plus: Special Education Pass-through Funds (Fund 10, resources

3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

c. Total Expenditures and Other Financing Uses

(Line 2a plus Line 2b) 74,851,638.67 83,104,182.24 98,768,619.00

3. District's Available Reserve Percentage

(Line 1d divided by Line 2c) 6.0% 6.7% 5.0%

District's Deficit Spending Standard Percentage Levels

(Line 3 times 1/3): 2.0% 2.2% 1.7%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties

and the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve

Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative

ending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)

may exclude from its expenditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending Level

Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) Status

Third Prior Year (2013-14) (1,447,250.26) 55,158,421.78 2.6% Not Met

Second Prior Year (2014-15) 468,525.95 61,903,270.60 N/A Met

First Prior Year (2015-16) (2,340,085.00) 73,445,160.00 3.2% Not Met

Budget Year (2016-17) (Information only) (1,987,532.00) 73,053,924.00

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage levels for two or more of the previous three fiscal years. Provide reasons for the deficitspending, a description of the methods and assumptions used in balancing the unrestricted budgets, and what change, if any, will be made to ensure that the subsequent budgets arebalanced within the standard.

Explanation:


In the 2012-13, the deficit spending levels were due to a structural imbalance created by revenue reductions from the state along with the spending downof program carryover balances on one-time expenses. In 2015-16, the District is spending down carryover balances. In 2016-17, the District is anticipatingdeficiit spending levels.




Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than thefollowing percentage levels:

Percentage Level ¹ District ADA

1.7% 0 to 300

1.3% 301 to 1,000

1.0% 1,001 to 30,000

0.7% 30,001 to 400,000

0.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4): 7,250

District's Fund Balance Standard Percentage Level: 1.0%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance

(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status

Third Prior Year (2013-14) 9,245,099.54 12,140,400.18 N/A Met

Second Prior Year (2014-15) 8,427,612.18 10,693,149.92 N/A Met

First Prior Year (2015-16) 8,362,204.92 11,161,675.87 N/A Met

Budget Year (2016-17) (Information only) 8,821,590.87

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous threeyears.

Explanation:





Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. Enter district regular ADA corresponding to financial data reported in the General Fund, only, for the twosubsequent years.


5% or $66,000 (greater of) 0 to 300

4% or $66,000 (greater of) 301 to 1,000

3% 1,001 to 30,000

2% 30,001 to 400,000

1% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.

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

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


(2016-17) (2017-18) (2018-19)

District Estimated P-2 ADA (Form A, Line A4): 7,250 7,260 7,260

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

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

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button

for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

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

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? Yes2. If you are the SELPA AU and are excluding special education pass-through funds:

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


(2016-17) (2017-18) (2018-19)

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.


(2016-17) (2017-18) (2018-19)

1. Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 96,647,576.00 96,636,609.90 98,585,143.00

2. Plus: Special Education Pass-through

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

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 96,647,576.00 96,636,609.90 98,585,143.00

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

5. Reserve Standard - by Percent

(Line B3 times Line B4) 2,899,427.28 2,899,098.30 2,957,554.29

6. Reserve Standard - by Amount

($66,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.00

7. District's Reserve Standard

(Greater of Line B5 or Line B6) 2,899,427.28 2,899,098.30 2,957,554.29




Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except Line 4):

Budget Year(2016-17)

1st Subsequent Year(2017-18)

2nd Subsequent Year(2018-19)

1. General Fund - Stabilization Arrangements

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

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b) 4,832,379.00 4,831,830.00 4,929,257.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c) 102,951.32 45,180.42 0.00

4. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)

(Form MYP, Line E1d) (0.82) 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

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

7. Special Reserve Fund - Unassigned/Unappropriated Amount

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

8. District's Budgeted Reserve Amount

(Lines C1 thru C7) 4,935,329.50 4,877,010.42 4,929,257.00

9. District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 5.11% 5.05% 5.00%

District's Reserve Standard

(Section 10B, Line 7): 2,899,427.28 2,899,098.30 2,957,554.29

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


SUPPLEMENTAL INFORMATION

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

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that may impact the budget? No

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

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent of

the total general fund expenditures that are funded with one-time resources? Yes

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

The District is budgeting $1 million out of Fund 67 to cover Post Employment benefits in the event that it is necessary. Available funds in 67, would enablethe district to make such transfer for up to 10 years.

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal years

contingent on reauthorization by the local government, special legislation, or other definitive act

(e.g., parcel taxes, forest reserves)? No

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




Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Providean explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions areongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers areongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

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

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

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. ForTransfers In and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MYP does notexist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

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

First Prior Year (2015-16) (7,607,523.00)

Budget Year (2016-17) (8,925,486.00) 1,317,963.00 17.3% Not Met

1st Subsequent Year (2017-18) (9,348,023.00) 422,537.00 4.7% Met

2nd Subsequent Year (2018-19) (9,602,062.00) 254,039.00 2.7% Met

1b. Transfers In, General Fund *

First Prior Year (2015-16) 1,290,000.00

Budget Year (2016-17) 1,790,000.00 500,000.00 38.8% Not Met

1st Subsequent Year (2017-18) 1,790,000.00 0.00 0.0% Met

2nd Subsequent Year (2018-19) 1,790,000.00 0.00 0.0% Met

1c. Transfers Out, General Fund *

First Prior Year (2015-16) 460,000.00

Budget Year (2016-17) 1,624,000.00 1,164,000.00 253.0% Not Met

1st Subsequent Year (2017-18) 0.00 (1,624,000.00) -100.0% Not Met

2nd Subsequent Year (2018-19) 0.00 0.00 0.0% Met

1d. Impact of Capital Projects

Do you have any capital projects that may impact the general fund operational budget? No

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

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

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

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of the budgetor subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature. Explain thedistrict's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:


Contributions to Special Education are anticipated to increase due to loss of funding for Group Homes along with rising costs of the program with little orno COLA added to future funding.

1b. NOT MET - The projected transfers in to the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s)transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.

Explanation:


See explanation in 1c.




Form 01CS


1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify theamount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.

Explanation:


Since the 2015-16 Budget Projection, the DIstrict has received one-time funding for Mandated Costs, which funds that were not allocated out in 2015-16are being transferred out to fund future obligations which can be noted in the 2016-17 $500,000 transfer in.

1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)




Form 01CS


S6. Long-term Commitments

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

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

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

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

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?

(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits otherthan pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2016

Capital Leases 2 0100 7438 & 7439 115,412

Certificates of Participation 22 2519 9010000 7438 & 7439 8,667,500

General Obligation Bonds 6 5100 35,624,995

Supp Early Retirement Program 3 0100 3901 & 3902 623,921

State School Building Loans

Compensated Absences

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

2010 COP 21 2519 9650000 7438 & 7439 33,600,000

2010 COP QSCBs 12 2519 9650000 7438 & 7439 15,725,000

GO Bonds Series A 19 5100 48,985,185

GO Bonds Series B 34 5100 31,164,870

GO Bonds Series C 36 5100 24,524,047

TOTAL: 199,030,930


(2015-16) (2016-17) (2017-18) (2018-19)

Annual Payment Annual Payment Annual Payment Annual Payment

Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 57,706 57,706 57,706 0

Certificates of Participation 632,388 633,188 633,588 633,588

General Obligation Bonds 6,390,000 7,225,000 7,880,000 8,700,000

Supp Early Retirement Program 311,961 311,961 311,960 0

State School Building Loans

Compensated Absences

Other Long-term Commitments (continued):

2010 COP 1,671,081 1,671,081 1,671,081 1,671,081

2010 COP QSCBs 1,832,067 1,887,567 1,943,567 1,996,005

GO Bonds Series A 0 0 0 0

GO Bonds Series B 0 0 0 0

GO Bonds Series C 0 0 0 0

Total Annual Payments: 10,895,203 11,786,503 12,497,902 13,000,674

Has total annual payment increased over prior year (2015-16)? Yes Yes Yes




Form 01CS


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

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:

(required if Yes

to increase in total

annual payments)

Increases to payments for GO Bonds are being paid through Property Tax Assessments. Increases to the COP payments are being paid by bothDeveloper and Redevelopment Fees received by the district.

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

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

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

No

2.

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

Explanation:

(required if Yes)




Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the annualrequired contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the requiredcontribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

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

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:

a. Are they lifetime benefits? Yes

b. Do benefits continue past age 65? No

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

Certificated Bargaining Unit members and Management/Non-Represented staff members receive a benefit contribution of up to $8000 per year up to theage of 65.

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund

governmental fund 11,875,678 0

4. OPEB Liabilities

a. OPEB actuarial accrued liability (AAL) 22,251,460.00

b. OPEB unfunded actuarial accrued liability (UAAL) 22,251,460.00

c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? Actuarial

d. If based on an actuarial valuation, indicate the date of the OPEB valuation Aug 31, 2015


5. OPEB Contributions (2016-17) (2017-18) (2018-19)

a. OPEB annual required contribution (ARC) per

actuarial valuation or Alternative Measurement

Method 1,552,162.00 1,552,162.00 1,552,162.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 1,532,148.00 1,532,148.00 1,532,148.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 1,532,148.00 1,532,148.00 1,532,148.00

d. Number of retirees receiving OPEB benefits 310 310 310




Form 01CS


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

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

No

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

3. Self-Insurance Liabilities

a. Accrued liability for self-insurance programs

b. Unfunded liability for self-insurance programs


4. Self-Insurance Contributions (2016-17) (2017-18) (2018-19)

a. Required contribution (funding) for self-insurance programs

b. Amount contributed (funded) for self-insurance programs




Form 01CS


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and includeall contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in newcommitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

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

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

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

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

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

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

(2015-16) (2016-17) (2017-18) (2018-19)

Number of certificated (non-management)full-time-equivalent (FTE) positions 369.2 378.6 378.6 378.6

Certificated (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? Yes

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

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

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled

2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: Jun 07, 2016

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

by the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: May 31, 2016

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

to meet the costs of the agreement? Yes

If Yes, date of budget revision board adoption: Jun 21, 2016

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

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

(2016-17) (2017-18) (2018-19)

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement


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

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




Form 01CS


Negotiations Not Settled

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


(2016-17) (2017-18) (2018-19)

7. Amount included for any tentative salary schedule increases


Certificated (Non-management) Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)

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

2. Total cost of H&W benefits 5,396,268 5,396,268 5,396,268

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

4. Percent projected change in H&W cost over prior year 2.5% 0.0% 0.0%

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

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


Certificated (Non-management) Step and Column Adjustments (2016-17) (2017-18) (2018-19)

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

2. Cost of step & column adjustments 483,838 492,547 501,413

3. Percent change in step & column over prior year 1.8% 1.8% 1.8%


Certificated (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19)

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

2. Are additional H&W benefits for those laid-off or retired employeesincluded in the budget and MYPs?

No No No

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




Form 01CS


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



(2015-16) (2016-17) (2017-18) (2018-19)

Number of classified (non-management)FTE positions 235.4 241.2 241.2 241.2

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? NoIf Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

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



2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

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

by the district superintendent and chief business official? No

If Yes, date of Superintendent and CBO certification:

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

to meet the costs of the agreement? No

If Yes, date of budget revision board adoption:

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


(2016-17) (2017-18) (2018-19)


projections (MYPs)?

One Year Agreement


% change in salary schedule from prior year

or

Multiyear Agreement



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


6. Cost of a one percent increase in salary and statutory benefits 142,551


(2016-17) (2017-18) (2018-19)

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




Form 01CS



Classified (Non-management) Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)


2. Total cost of H&W benefits 3,054,001 3,054,001 3,054,001



Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

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


Classified (Non-management) Step and Column Adjustments (2016-17) (2017-18) (2018-19)


2. Cost of step & column adjustments 244,577 249,958 255,457



Classified (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19)

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

2. Are additional H&W benefits for those laid-off or retired employeesincluded in the budget and MYPs? No No No

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




Form 01CS


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



(2015-16) (2016-17) (2017-18) (2018-19)

Number of management, supervisor, andconfidential FTE positions 58.1 63.1 63.1 63.1

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.



(2016-17) (2017-18) (2018-19)


projections (MYPs)? Yes Yes Yes




3. Cost of a one percent increase in salary and statutory benefits 86,238


(2016-17) (2017-18) (2018-19)

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

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year

Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)


2. Total cost of H&W benefits 854,265 854,265 854,265




Step and Column Adjustments (2016-17) (2017-18) (2018-19)


2. Cost of step and column adjustments 65,374 66,028 66,688



Other Benefits (mileage, bonuses, etc.) (2016-17) (2017-18) (2018-19)

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

2. Total cost of other benefits 32,130 32,130 32,130

3. Percent change in cost of other benefits over prior year 0.0% 0.0% 0.0%




Form 01CS


S9. Local Control and Accountability Plan (LCAP)

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year? Yes

2. Approval date for adoption of the LCAP or approval of an update to the LCAP. Jun 21, 2016

S10. LCAP Expenditures

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described

in the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures? Yes




Form 01CS


ADDITIONAL FISCAL INDICATORS

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

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with a

negative cash balance in the general fund? No

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

Yes

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the

enrollment budget column and actual column of Criterion 2A are used to determine Yes or No) Yes

A4. Are new charter schools operating in district boundaries that impact the district's

enrollment, either in the prior fiscal year or budget year? No

A5. Has the district entered into a bargaining agreement where any of the budget

or subsequent years of the agreement would result in salary increases that Yes

are expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current or

retired employees? No

A7. Is the district's financial system independent of the county office system?

No

A8. Does the district have any reports that indicate fiscal distress pursuant to Education

Code Section 42127.6(a)? (If Yes, provide copies to the county office of education) No

A9. Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months? No

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

Comments:

(optional)

A5. Bargaining agreements are reached based on Gap Funding percentage and not COLA throughout LCFF implementation.

End of School District Budget Criteria and Standards Review


July 1 BudgetAdult Education Fund

Expenditures by Object37 68106 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-b (Rev 03/08/2016) Page 1 Printed: 6/14/2016 9:16 AM

Description Resource Codes Object Codes2015-16

Estimated Actuals2016-17Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 494,695.00 494,745.00 0.0%

3) Other State Revenue 8300-8599 2,489,015.00 2,738,652.00 10.0%

4) Other Local Revenue 8600-8799 755,477.00 461,142.00 -39.0%

5) TOTAL, REVENUES 3,739,187.00 3,694,539.00 -1.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 1,321,219.00 1,268,688.00 -4.0%

2) Classified Salaries 2000-2999 1,077,107.00 1,109,200.00 3.0%

3) Employee Benefits 3000-3999 877,486.00 980,918.00 11.8%

4) Books and Supplies 4000-4999 134,064.00 123,232.00 -8.1%

5) Services and Other Operating Expenditures 5000-5999 312,428.00 207,559.00 -33.6%

6) Capital Outlay 6000-6999 5,154.00 0.00 -100.0%

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

Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 106,987.00 4,942.00 -95.4%

9) TOTAL, EXPENDITURES 3,834,445.00 3,694,539.00 -3.6%



FINANCING SOURCES AND USES (A5 - B9) (95,258.00) 0.00 -100.0%



a) Transfers In 8900-8929 73,901.00 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 73,901.00 0.00 -100.0%




Form 11




PercentDifference


BALANCE (C + D4) (21,357.00) 0.00 -100.0%



a) As of July 1 - Unaudited 9791 21,356.52 (0.48) -100.0%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 21,356.52 (0.48) -100.0%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 21,356.52 (0.48) -100.0%

2) Ending Balance, June 30 (E + F1e) (0.48) (0.48) 0.0%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 0.00 0.00 0.0%

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 (0.48) (0.48) 0.0%




Form 11




PercentDifference

G. ASSETS

1) Cash

a) in County Treasury 9110 0.00

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 11




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 494,695.00 494,745.00 0.0%

TOTAL, FEDERAL REVENUE 494,695.00 494,745.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

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

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


State Sources 8587 0.00 0.00 0.0%

Adult Education Block Grant Program 6391 8590 2,414,955.00 2,637,099.00 9.2%

All Other State Revenue All Other 8590 74,060.00 101,553.00 37.1%

TOTAL, OTHER STATE REVENUE 2,489,015.00 2,738,652.00 10.0%




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales

Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 672.00 675.00 0.4%

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

Fees and Contracts

Adult Education Fees 8671 665,617.00 413,892.00 -37.8%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 89,188.00 46,575.00 -47.8%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 755,477.00 461,142.00 -39.0%

TOTAL, REVENUES 3,739,187.00 3,694,539.00 -1.2%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 1,067,381.00 1,002,683.00 -6.1%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 253,838.00 253,648.00 -0.1%

Other Certificated Salaries 1900 0.00 12,357.00 New

TOTAL, CERTIFICATED SALARIES 1,321,219.00 1,268,688.00 -4.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 278,515.00 156,194.00 -43.9%

Classified Support Salaries 2200 198,695.00 235,141.00 18.3%

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

Clerical, Technical and Office Salaries 2400 476,076.00 466,533.00 -2.0%

Other Classified Salaries 2900 123,821.00 251,332.00 103.0%

TOTAL, CLASSIFIED SALARIES 1,077,107.00 1,109,200.00 3.0%

EMPLOYEE BENEFITS

STRS 3101-3102 214,709.00 252,073.00 17.4%

PERS 3201-3202 126,511.00 130,696.00 3.3%

OASDI/Medicare/Alternative 3301-3302 114,228.00 104,034.00 -8.9%

Health and Welfare Benefits 3401-3402 318,876.00 396,400.00 24.3%

Unemployment Insurance 3501-3502 1,190.00 1,194.00 0.3%

Workers' Compensation 3601-3602 54,111.00 48,660.00 -10.1%

OPEB, Allocated 3701-3702 47,861.00 47,861.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 877,486.00 980,918.00 11.8%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 27,443.00 24,364.00 -11.2%

Books and Other Reference Materials 4200 12,648.00 5,800.00 -54.1%

Materials and Supplies 4300 87,157.00 38,710.00 -55.6%

Noncapitalized Equipment 4400 6,816.00 54,358.00 697.5%

TOTAL, BOOKS AND SUPPLIES 134,064.00 123,232.00 -8.1%




Form 11




PercentDifference


Subagreements for Services 5100 5,557.00 0.00 -100.0%

Travel and Conferences 5200 42,502.00 17,509.00 -58.8%

Dues and Memberships 5300 1,600.00 425.00 -73.4%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 49,470.00 21,228.00 -57.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 72,188.00 53,592.00 -25.8%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 6,502.00 1,045.00 -83.9%


Operating Expenditures 5800 119,708.00 106,740.00 -10.8%

Communications 5900 14,901.00 7,020.00 -52.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 312,428.00 207,559.00 -33.6%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 5,154.00 0.00 -100.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 5,154.00 0.00 -100.0%


Tuition

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools 7141 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out


To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 106,987.00 4,942.00 -95.4%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 106,987.00 4,942.00 -95.4%

TOTAL, EXPENDITURES 3,834,445.00 3,694,539.00 -3.6%




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 73,901.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 73,901.00 0.00 -100.0%



County School Facilities Fund 7613 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources


Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%



of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%


(a - b + c - d + e) 73,901.00 0.00 -100.0%


July 1 BudgetChild Development FundExpenditures by Object

37 68106 0000000Form 12

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-b (Rev 03/08/2016) Page 1 Printed: 6/2/2016 3:39 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 8,121.00 9,400.00 15.7%

3) Other State Revenue 8300-8599 454.00 600.00 32.2%

4) Other Local Revenue 8600-8799 5.00 20.00 300.0%

5) TOTAL, REVENUES 8,580.00 10,020.00 16.8%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,193.00 1,500.00 25.7%

3) Employee Benefits 3000-3999 239.00 325.00 36.0%

4) Books and Supplies 4000-4999 5,742.00 4,145.00 -27.8%

5) Services and Other Operating Expenditures 5000-5999 989.00 3,500.00 253.9%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 417.00 550.00 31.9%

9) TOTAL, EXPENDITURES 8,580.00 10,020.00 16.8%



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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



37 68106 0000000Form 12




PercentDifference


BALANCE (C + D4) 0.00 0.00 0.0%



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


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


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

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


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned




Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%



37 68106 0000000Form 12




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00



37 68106 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 8,121.00 9,400.00 15.7%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB: Title I, Part A, Basic Grants Low-

Income and Neglected 3010 8290 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 8,121.00 9,400.00 15.7%

OTHER STATE REVENUE

Child Nutrition Programs 8520 454.00 600.00 32.2%

Child Development Apportionments 8530 0.00 0.00 0.0%


State Sources 8587 0.00 0.00 0.0%

State Preschool 6105 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 454.00 600.00 32.2%

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 5.00 20.00 300.0%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%


All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 5.00 20.00 300.0%

TOTAL, REVENUES 8,580.00 10,020.00 16.8%



37 68106 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%


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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.0%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 1,193.00 1,500.00 25.7%

TOTAL, CLASSIFIED SALARIES 1,193.00 1,500.00 25.7%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 122.00 178.00 45.9%

OASDI/Medicare/Alternative 3301-3302 91.00 115.00 26.4%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 1.00 1.00 0.0%

Workers' Compensation 3601-3602 25.00 31.00 24.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 239.00 325.00 36.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%


Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 5,742.00 4,145.00 -27.8%



37 68106 0000000Form 12




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

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


Transfers of Direct Costs - Interfund 5750 989.00 3,500.00 253.9%


Operating Expenditures 5800 0.00 0.00 0.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 989.00 3,500.00 253.9%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

Debt Service





Transfers of Indirect Costs - Interfund 7350 417.00 550.00 31.9%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 417.00 550.00 31.9%

TOTAL, EXPENDITURES 8,580.00 10,020.00 16.8%



37 68106 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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




OTHER SOURCES/USES

SOURCES

Other Sources








(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 2,765,716.00 2,806,230.00 1.5%

3) Other State Revenue 8300-8599 231,000.00 231,000.00 0.0%


5) TOTAL, REVENUES 3,490,292.00 3,426,730.00 -1.8%

B. EXPENDITURES


2) Classified Salaries 2000-2999 1,246,623.00 1,260,831.00 1.1%

3) Employee Benefits 3000-3999 369,227.00 391,997.00 6.2%

4) Books and Supplies 4000-4999 2,115,432.00 1,927,988.00 -8.9%

5) Services and Other Operating Expenditures 5000-5999 80,445.00 85,561.00 6.4%

6) Capital Outlay 6000-6999 59,748.00 0.00 -100.0%


Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 189,005.00 173,867.00 -8.0%

9) TOTAL, EXPENDITURES 4,060,480.00 3,840,244.00 -5.4%



FINANCING SOURCES AND USES (A5 - B9) (570,188.00) (413,514.00) -27.5%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 13




PercentDifference


BALANCE (C + D4) (570,188.00) (413,514.00) -27.5%



a) As of July 1 - Unaudited 9791 1,101,974.44 531,786.44 -51.7%


c) As of July 1 - Audited (F1a + F1b) 1,101,974.44 531,786.44 -51.7%


e) Adjusted Beginning Balance (F1c + F1d) 1,101,974.44 531,786.44 -51.7%

2) Ending Balance, June 30 (E + F1e) 531,786.44 118,272.44 -77.8%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 72,671.08 72,671.08 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 459,115.36 45,601.36 -90.1%

c) Committed



d) Assigned








Form 13




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 2,765,716.00 2,806,230.00 1.5%

Donated Food Commodities 8221 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 2,765,716.00 2,806,230.00 1.5%

OTHER STATE REVENUE

Child Nutrition Programs 8520 231,000.00 231,000.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 231,000.00 231,000.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

Sale of Equipment/Supplies 8631 5,703.00 0.00 -100.0%

Food Service Sales 8634 484,373.00 386,000.00 -20.3%


Interest 8660 3,500.00 3,500.00 0.0%


Fees and Contracts


Other Local Revenue



TOTAL, REVENUES 3,490,292.00 3,426,730.00 -1.8%




Form 13




PercentDifference





CLASSIFIED SALARIES

Classified Support Salaries 2200 1,025,868.00 1,037,686.00 1.2%

Classified Supervisors' and Administrators' Salaries 2300 168,557.00 172,552.00 2.4%

Clerical, Technical and Office Salaries 2400 52,198.00 50,593.00 -3.1%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 1,246,623.00 1,260,831.00 1.1%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 101,382.00 120,760.00 19.1%

OASDI/Medicare/Alternative 3301-3302 94,368.00 93,005.00 -1.4%

Health and Welfare Benefits 3401-3402 115,799.00 122,181.00 5.5%


Workers' Compensation 3601-3602 27,057.00 25,429.00 -6.0%

OPEB, Allocated 3701-3702 29,133.00 29,133.00 0.0%



TOTAL, EMPLOYEE BENEFITS 369,227.00 391,997.00 6.2%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 55,327.00 3,000.00 -94.6%

Food 4700 1,836,668.00 1,804,163.00 -1.8%

TOTAL, BOOKS AND SUPPLIES 2,115,432.00 1,927,988.00 -8.9%




Form 13




PercentDifference



Travel and Conferences 5200 15,056.00 17,565.00 16.7%

Dues and Memberships 5300 1,219.00 1,219.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 6,440.00 6,440.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 27,267.00 26,746.00 -1.9%


Transfers of Direct Costs - Interfund 5750 (30,356.00) (27,628.00) -9.0%


Operating Expenditures 5800 60,259.00 60,259.00 0.0%

Communications 5900 560.00 960.00 71.4%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 80,445.00 85,561.00 6.4%

CAPITAL OUTLAY


Equipment 6400 59,748.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 59,748.00 0.00 -100.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 189,005.00 173,867.00 -8.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 189,005.00 173,867.00 -8.0%

TOTAL, EXPENDITURES 4,060,480.00 3,840,244.00 -5.4%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 5,751.00 5,750.00 0.0%

5) TOTAL, REVENUES 5,751.00 5,750.00 0.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%


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

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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.0%



FINANCING SOURCES AND USES (A5 - B9) 5,751.00 5,750.00 0.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 14




PercentDifference


BALANCE (C + D4) 5,751.00 5,750.00 0.0%



a) As of July 1 - Unaudited 9791 1,328,662.88 1,334,413.88 0.4%


c) As of July 1 - Audited (F1a + F1b) 1,328,662.88 1,334,413.88 0.4%


e) Adjusted Beginning Balance (F1c + F1d) 1,328,662.88 1,334,413.88 0.4%

2) Ending Balance, June 30 (E + F1e) 1,334,413.88 1,340,163.88 0.4%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed


Other Commitments 9760 1,334,413.88 1,340,163.88 0.4%

d) Assigned








Form 14




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Other Local Revenue


Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%

Sales


Interest 8660 5,751.00 5,750.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 5,751.00 5,750.00 0.0%

TOTAL, REVENUES 5,751.00 5,750.00 0.0%




Form 14




PercentDifference

CLASSIFIED SALARIES



TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 14




PercentDifference






Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%



TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY



Equipment 6400 0.00 0.00 0.0%




Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.0%




Form 14




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetCapital Facilities FundExpenditures by Object

37 68106 0000000Form 25

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-d (Rev 02/02/2016) Page 1 Printed: 6/2/2016 3:40 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 3,712,184.00 3,531,389.00 -4.9%

5) TOTAL, REVENUES 3,712,184.00 3,531,389.00 -4.9%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 4,135,537.00 4,191,837.00 1.4%


9) TOTAL, EXPENDITURES 4,209,220.00 4,220,787.00 0.3%



FINANCING SOURCES AND USES (A5 - B9) (497,036.00) (689,398.00) 38.7%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 945,036.00 945,036.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 945,036.00 945,036.00 0.0%



37 68106 0000000Form 25




PercentDifference


BALANCE (C + D4) 448,000.00 255,638.00 -42.9%










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 12,976,022.92 13,231,660.92 2.0%

c) Committed



d) Assigned







37 68106 0000000Form 25




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00



37 68106 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.0%

Other Subventions/In-Lieu

Taxes 8576 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 2,594,270.00 2,683,389.00 3.4%


Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.0%

Sales


Interest 8660 24,000.00 48,000.00 100.0%


Fees and Contracts

Mitigation/Developer Fees 8681 1,093,914.00 800,000.00 -26.9%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 3,712,184.00 3,531,389.00 -4.9%

TOTAL, REVENUES 3,712,184.00 3,531,389.00 -4.9%



37 68106 0000000Form 25




PercentDifference




CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








37 68106 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%






Operating Expenditures 5800 73,683.00 28,950.00 -60.7%



CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%




or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%




Other Transfers Out


Debt Service

Debt Service - Interest 7438 3,220,537.00 3,176,837.00 -1.4%

Other Debt Service - Principal 7439 915,000.00 1,015,000.00 10.9%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 4,135,537.00 4,191,837.00 1.4%

TOTAL, EXPENDITURES 4,209,220.00 4,220,787.00 0.3%



37 68106 0000000Form 25




PercentDifference

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds


Purchase of Land/Buildings 8953 0.00 0.00 0.0%

Other Sources







Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%

All Other Financing Sources 8979 945,036.00 945,036.00 0.0%

(c) TOTAL, SOURCES 945,036.00 945,036.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 945,036.00 945,036.00 0.0%


July 1 BudgetCounty School Facilities Fund


Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 (272,158.00) 0.00 -100.0%


5) TOTAL, REVENUES (143,723.00) 125,000.00 -187.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 120,644.00 0.00 -100.0%

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

6) Capital Outlay 6000-6999 1,972,303.00 0.00 -100.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 2,092,947.00 0.00 -100.0%



FINANCING SOURCES AND USES (A5 - B9) (2,236,670.00) 125,000.00 -105.6%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 35




PercentDifference


BALANCE (C + D4) (2,236,670.00) 125,000.00 -105.6%



a) As of July 1 - Unaudited 9791 29,737,018.10 27,500,348.10 -7.5%


c) As of July 1 - Audited (F1a + F1b) 29,737,018.10 27,500,348.10 -7.5%


e) Adjusted Beginning Balance (F1c + F1d) 29,737,018.10 27,500,348.10 -7.5%



a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 27,500,348.10 27,625,348.10 0.5%

c) Committed



d) Assigned








Form 35




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 35




PercentDifference

FEDERAL REVENUE


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

School Facilities Apportionments 8545 (272,158.00) 0.00 -100.0%


State Sources 8587 0.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE (272,158.00) 0.00 -100.0%

OTHER LOCAL REVENUE

Sales



Interest 8660 128,435.00 125,000.00 -2.7%


Other Local Revenue




TOTAL, REVENUES (143,723.00) 125,000.00 -187.0%




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 75,808.00 0.00 -100.0%

Noncapitalized Equipment 4400 44,836.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 120,644.00 0.00 -100.0%




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%








TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 41,570.00 0.00 -100.0%


Buildings and Improvements of Buildings 6200 95,382.00 0.00 -100.0%



Equipment 6400 1,835,351.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 1,972,303.00 0.00 -100.0%


Other Transfers Out




To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 2,092,947.00 0.00 -100.0%




Form 35




PercentDifference

INTERFUND TRANSFERS



County School Facilities Fund

From: All Other Funds 8913 0.00 0.00 0.0%











Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources









(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 18,000.00 18,000.00 0.0%

5) TOTAL, REVENUES 18,000.00 18,000.00 0.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 21,240.00 0.00 -100.0%


6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 152,222.00 52,388.00 -65.6%



FINANCING SOURCES AND USES (A5 - B9) (134,222.00) (34,388.00) -74.4%



a) Transfers In 8900-8929 2,722,137.00 1,624,000.00 -40.3%

b) Transfers Out 7600-7629 289,422.00 790,000.00 173.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 2,432,715.00 834,000.00 -65.7%




Form 40




PercentDifference


BALANCE (C + D4) 2,298,493.00 799,612.00 -65.2%










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed


Other Commitments 9760 0.00 7,685,058.17 New

Technology Replacement 0000 9760 1,500,000.00

I-Pad Replacment 0000 9760 700,000.00

DLA Phase In 0000 9760 1,500,000.00

District Projects 0000 9760 3,985,058.17

d) Assigned

Other Assignments 9780 6,885,446.17 0.00 -100.0%

Technology Replacement 0000 9780 1,650,000.00

I-Pad Replacement 0000 9780 840,000.00

DLA Phase In 0000 9780 2,000,000.00

District Projects 0000 9780 2,395,446.17







Form 40




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE


State Sources 8587 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue


Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%

Sales



Interest 8660 18,000.00 18,000.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 18,000.00 18,000.00 0.0%

TOTAL, REVENUES 18,000.00 18,000.00 0.0%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 21,240.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 21,240.00 0.00 -100.0%




Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 52,388.00 52,388.00 0.0%




Operating Expenditures 5800 78,594.00 0.00 -100.0%



CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out




To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 152,222.00 52,388.00 -65.6%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 2,722,137.00 1,624,000.00 -40.3%

(a) TOTAL, INTERFUND TRANSFERS IN 2,722,137.00 1,624,000.00 -40.3%


To: General Fund/CSSF 7612 0.00 0.00 0.0%



Other Authorized Interfund Transfers Out 7619 289,422.00 790,000.00 173.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 289,422.00 790,000.00 173.0%




Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources









(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 2,432,715.00 834,000.00 -65.7%


July 1 BudgetSelf-Insurance FundExpenses by Object

37 68106 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-e (Rev 03/09/2016) Page 1 Printed: 6/2/2016 3:42 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 1,576,748.00 1,576,898.00 0.0%

5) TOTAL, REVENUES 1,576,748.00 1,576,898.00 0.0%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 1,532,148.00 1,532,148.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENSES 1,532,148.00 1,532,148.00 0.0%


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 44,600.00 44,750.00 0.3%



a) Transfers In 8900-8929 200,000.00 0.00 -100.0%

b) Transfers Out 7600-7629 1,000,000.00 1,000,000.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (800,000.00) (1,000,000.00) 25.0%



37 68106 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) (755,400.00) (955,250.00) 26.5%

F. NET POSITION

1) Beginning Net Position

a) As of July 1 - Unaudited 9791 12,631,077.55 11,875,677.55 -6.0%


c) As of July 1 - Audited (F1a + F1b) 12,631,077.55 11,875,677.55 -6.0%


e) Adjusted Beginning Net Position (F1c + F1d) 12,631,077.55 11,875,677.55 -6.0%

2) Ending Net Position, June 30 (E + F1e) 11,875,677.55 10,920,427.55 -8.0%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 11,875,677.55 10,920,427.55 -8.0%



37 68106 0000000Form 67




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets

a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







37 68106 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities

a) Net Pension Liability 9663 0.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30

(G10 + H2) - (I7 + J2) 0.00



37 68106 0000000Form 67




PercentDifference

OTHER STATE REVENUE

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



OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 44,600.00 44,750.00 0.3%


Fees and Contracts

In-District Premiums/

Contributions 8674 1,532,148.00 1,532,148.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 1,576,748.00 1,576,898.00 0.0%

TOTAL, REVENUES 1,576,748.00 1,576,898.00 0.0%



37 68106 0000000Form 67




PercentDifference





CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES







37 68106 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%





Operating Expenditures 5800 1,532,148.00 1,532,148.00 0.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,532,148.00 1,532,148.00 0.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 1,532,148.00 1,532,148.00 0.0%



37 68106 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 200,000.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 200,000.00 0.00 -100.0%


Other Authorized Interfund Transfers Out 7619 1,000,000.00 1,000,000.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 1,000,000.00 1,000,000.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) (800,000.00) (1,000,000.00) 25.0%


July 1 BudgetFoundation Private-Purpose Trust Fund

Expenses by Object37 68106 0000000

Form 73




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 11,758.00 0.00 -100.0%

5) TOTAL, REVENUES 11,758.00 0.00 -100.0%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 23,529.00 0.00 -100.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENSES 23,529.00 0.00 -100.0%


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (11,771.00) 0.00 -100.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) (11,771.00) 0.00 -100.0%

F. NET POSITION

1) Beginning Net Position

a) As of July 1 - Unaudited 9791 451,033.29 439,262.29 -2.6%


c) As of July 1 - Audited (F1a + F1b) 451,033.29 439,262.29 -2.6%


e) Adjusted Beginning Net Position (F1c + F1d) 451,033.29 439,262.29 -2.6%

2) Ending Net Position, June 30 (E + F1e) 439,262.29 439,262.29 0.0%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 439,262.29 439,262.29 0.0%




Form 73




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets

a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00








Form 73




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities

a) Net Pension Liability 9663 0.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30

(G10 + H2) - (I7 + J2) 0.00




Form 73




PercentDifference

OTHER STATE REVENUE

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



OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 2,400.00 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 9,358.00 0.00 -100.0%

TOTAL, OTHER LOCAL REVENUE 11,758.00 0.00 -100.0%

TOTAL, REVENUES 11,758.00 0.00 -100.0%




Form 73




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%





CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES





Food 4700 0.00 0.00 0.0%





Form 73




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%






Operating Expenditures 5800 23,529.00 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 23,529.00 0.00 -100.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%




TOTAL, EXPENSES 23,529.00 0.00 -100.0%




Form 73




PercentDifference

INTERFUND TRANSFERS




OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a + c - d + e) 0.00 0.00 0.0%


2016-17 July 1 BudgetAVERAGE DAILY ATTENDANCE 37 68106 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: ada (Rev 02/03/2016) Page 1 of 1 Printed: 6/2/2016 3:30 PM

2015-16 Estimated Actuals 2016-17 Budget2016-17 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT

1. Total District Regular ADA

Includes Opportunity Classes, Home &

Hospital, Special Day Class, Continuation

Education, Special Education NPS/LCI

and Extended Year, and Community Day

School (includes Necessary Small School

ADA) 7,304.93 7,252.18 7,304.93 7,250.00 7,197.65 7,250.00

2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA





School (ADA not included in Line A1 above)

3. Total Basic Aid Open Enrollment Regular ADA





School (ADA not included in Line A1 above)

4. Total, District Regular ADA

(Sum of Lines A1 through A3) 7,304.93 7,252.18 7,304.93 7,250.00 7,197.65 7,250.00

5. District Funded County Program ADA

a. County Community Schools

b. Special Education-Special Day Class

c. Special Education-NPS/LCI

d. Special Education Extended Year

e. Other County Operated Programs:

Opportunity Schools and Full Day

Opportunity Classes, Specialized Secondary

Schools, Technical, Agricultural, and Natural

Resource Conservation Schools

f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA

(Sum of Lines A5a through A5f) 0.00 0.00 0.00 0.00 0.00 0.00

6. TOTAL DISTRICT ADA

(Sum of Line A4 and Line A5g) 7,304.93 7,252.18 7,304.93 7,250.00 7,197.65 7,250.00

7. Adults in Correctional Facilities

8. Charter School ADA

(Enter Charter School ADA using

Tab C. Charter School ADA)


July 1 BudgetFINANCIAL REPORTS

2016-17 BudgetSchool District Certification

37 68106 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cb (Rev 04/12/2016) Page 1 of 4 Printed: 6/14/2016 8:06 AM

ANNUAL BUDGET REPORT:

July 1, 2016 Budget Adoption

Insert "X" in applicable boxes:

X This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures

necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that

will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the

governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and

52062.

X If the budget includes a combined assigned and unassigned ending fund balance above the minimum

recommended reserve for economic uncertainties, at its public hearing, the school district complied with

the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code

Section 42127.

Budget available for inspection at: Public Hearing:

Place: District Service Center Place: EUHSD Board Room

Date: June 03, 2016 Date: June 07, 2016

Time: 05:30 PM

Adoption Date: June 21, 2016

Signed:

Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Michael Simonson Telephone: 760-291-3211

Title: Asst. Superintendent Business Services E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review(Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should becarefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than thestandard for the prior fiscal year, or two or more of the previous threefiscal years.

X




37 68106 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Enrollment has not been overestimated by more than the standardfor the prior fiscal year, or two or more of the previous three fiscalyears.

X

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

4 Local Control FundingFormula (LCFF)

Projected change in LCFF is within the standard for the budget andtwo subsequent fiscal years. X

5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to totalunrestricted general fund expenditures are consistent with historicalratios for the budget and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.

X

6b Other Expenditures Projected operating expenditures (e.g., books and supplies, andservices and other operating) are within the standard for the budgetand two subsequent fiscal years.

X

7 Ongoing and MajorMaintenance Account

If applicable, required contribution to the ongoing and majormaintenance account (i.e., restricted maintenance account) isincluded in the budget.

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardfor two or more of the last three fiscal years. X

9 Fund Balance Unrestricted general fund beginning balance has not beenoverestimated by more than the standard for two or more of the lastthree fiscal years.

X

10 Reserves Projected available reserves (e.g., reserve for economicuncertainties, unassigned/unappropriated amounts) meet minimumrequirements for the budget and two subsequent fiscal years.

X

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

audits, litigation, state compliance reviews) that may impact thebudget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures in excess of onepercent of the total general fund expenditures that are funded withone-time resources?

X

S3 Using Ongoing Revenuesto Fund One-timeExpenditures

Are there large non-recurring general fund expenditures that arefunded with ongoing general fund revenues? X

S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscalyears contingent on reauthorization by the local government, speciallegislation, or other definitive act (e.g., parcel taxes, forest reserves)? X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed by more than the standard for the budget or twosubsequent fiscal years?

X




37 68106 0000000Form CB


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

agreements? X

• If yes, have annual payments for the budget or two subsequentfiscal years increased over prior year's (2015-16) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

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

• If yes, are they lifetime benefits? X

• If yes, do benefits continue beyond age 65? X

• If yes, are benefits funded by pay-as-you-go? X

S7b Other Self-insuranceBenefits

Does the district provide other self-insurance benefits (e.g., workers'compensation)? X

S8 Status of Labor Are salary and benefit negotiations still open for:

Agreements • Certificated? (Section S8A, Line 1) X• Classified? (Section S8B, Line 1) X• Management/supervisor/confidential? (Section S8C, Line 1) X

S9 Local Control andAccountability Plan (LCAP)

• Did or will the school district's governing board adopt an LCAP orapprove an update to the LCAP effective for the budget year? X

• Approval date for adoption of the LCAP or approval of an updateto the LCAP: Jun 21, 2016Jun 21, 2016

S10 LCAP Expenditures Does the school district's budget include the expenditures necessaryto implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual UpdateTemplate, Section 3: Actions, Services, and Expenditures?

X

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

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

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budgetyear? X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior fiscal year orbudget year?

X

A5 Salary Increases ExceedCOLA

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

X




37 68106 0000000Form CB


ADDITIONAL FISCAL INDICATORS (continued) No YesA6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health

benefits for current or retired employees? X

A7 Independent FinancialSystem

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

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

A9 Change of CBO orSuperintendent

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


July 1 Budget2016-17 Budget

Workers' Compensation Certification37 68106 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/2/2016 3:32 PM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-

insured for workers' compensation claims, the superintendent of the school district annually shall provide information

to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The

governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has

decided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( ) Our district is self-insured for workers' compensation claims as defined in Education Code

Section 42141(a):

Total liabilities actuarially determined: $

Less: Amount of total liabilities reserved in budget: $

Estimated accrued but unfunded liabilities: $ 0.00

( X ) This school district is self-insured for workers' compensation claims

through a JPA, and offers the following information:

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 21, 2016

Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Michael Simonson

Title: Assistant Supt. Business Services

Telephone: 760-291-3211

E-mail: [email protected]


July 1 Budget2015-16 Estimated Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

37 68106 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cea (Rev 03/23/2016) Page 1 of 2 Printed: 6/2/2016 3:31 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 36,927,163.00 301 325,466.00 303 36,601,697.00 305 142,717.00 307 36,458,980.00 309

2000 - Classified Salaries 14,429,637.00 311 152,051.00 313 14,277,586.00 315 969,128.00 317 13,308,458.00 319

3000 - Employee Benefits 21,010,160.00 321 1,324,951.00 323 19,685,209.00 325 1,564,549.00 327 18,120,660.00 329

4000 - Books, SuppliesEquip Replace. (6500) 8,598,632.00 331 482,306.00 333 8,116,326.00 335 741,673.00 337 7,374,653.00 339

5000 - Services. . . &7300 - Indirect Costs 13,161,996.00 341 259,820.00 343 12,902,176.00 345 1,233,692.00 347 11,668,484.00 349

TOTAL 91,582,994.00 365 TOTAL 86,931,235.00 369

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

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

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

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

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

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

values in Column 4a and Line 13a.

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

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 26,761,875.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2100 2,783,184.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3101 & 3102 4,294,556.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3201 & 3202 363,954.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3301 & 3302 643,913.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3401 & 3402 4,882,019.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 14,914.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3601 & 3602 609,113.00 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3751 & 3752 223,916.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3901 & 3902 234,260.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40,811,704.00 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 326,491.00

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .139.00 396

b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40,485,074.00 397

15. Percent of Current Cost of Education Expended for Classroom

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

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

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46.57%

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

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

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.

1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.00%

2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46.57%

3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.43%

4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86,931,235.00

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2,981,741.36

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




37 68106 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cea (Rev 03/23/2016) Page 2 of 2 Printed: 6/2/2016 3:31 PM




37 68106 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: ceb (Rev 03/23/2016) Page 1 of 2 Printed: 6/2/2016 3:31 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 38,720,426.00 301 319,757.00 303 38,400,669.00 305 146,394.00 307 38,254,275.00 309

2000 - Classified Salaries 14,378,898.00 311 136,066.00 313 14,242,832.00 315 1,031,796.00 317 13,211,036.00 319

3000 - Employee Benefits 23,842,756.00 321 1,324,568.00 323 22,518,188.00 325 1,614,389.00 327 20,903,799.00 329

4000 - Books, SuppliesEquip Replace. (6500) 5,681,016.00 331 272,988.00 333 5,408,028.00 335 571,452.00 337 4,836,576.00 339

5000 - Services. . . &7300 - Indirect Costs 11,535,490.00 341 159,376.00 343 11,376,114.00 345 1,208,163.00 347 10,167,951.00 349

TOTAL 91,945,831.00 365 TOTAL 87,373,637.00 369

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

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

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

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

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

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

values in Column 4a and Line 13a.

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

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 27,955,350.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2100 2,497,566.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3101 & 3102 5,380,376.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3201 & 3202 417,297.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3301 & 3302 641,473.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3401 & 3402 5,459,516.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 15,227.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3601 & 3602 611,913.00 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3751 & 3752 223,916.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3901 & 3902 234,260.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43,436,894.00 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310,501.00

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .386.00 396

b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43,126,007.00 397

15. Percent of Current Cost of Education Expended for Classroom

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

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

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49.36%

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

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

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.

1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.00%

2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49.36%

3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.64%

4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87,373,637.00

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .559,191.28

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




37 68106 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: ceb (Rev 03/23/2016) Page 2 of 2 Printed: 6/2/2016 3:31 PM



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

37 68106 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 6/2/2016 3:32 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR

1. Adjusted Beginning Fund Balance 9791-9795 0.00 148,389.61 148,389.61

2. State Lottery Revenue 8560 1,125,994.00 312,534.00 1,438,528.00

3. Other Local Revenue 8600-8799 0.00 14,608.00 14,608.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00

5. Contributions from Unrestricted

Resources (Total must be zero) 8980 0.00 0.00

6. Total Available

(Sum Lines A1 through A5) 1,125,994.00 0.00 475,531.61 1,601,525.61

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries 1000-1999 0.00 0.00

2. Classified Salaries 2000-2999 0.00 0.00

3. Employee Benefits 3000-3999 1,125,994.00 1,125,994.00

4. Books and Supplies 4000-4999 0.00 473,160.00 473,160.00

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800 2,000.00 2,000.00

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 372.00 372.00

6. Capital Outlay 6000-6999 0.00 0.00

7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools

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

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

9. Transfers of Indirect Costs 7300-7399

10. Debt Service 7400-7499 0.00 0.00

11. All Other Financing Uses 7630-7699 0.00 0.00

12. Total Expenditures and Other Financing Uses

(Sum Lines B1 through B11 ) 1,125,994.00 0.00 475,532.00 1,601,526.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 (0.39) (0.39)

D. COMMENTS:

Expenses charged to 5600 and 5800 object codes are for Software and Textbook rebinding services.

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

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the

purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.


July 1 BudgetTABLE OF CONTENTS 37 68106 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: tc (Rev 03/03/2014) Page 1 of 2 Printed: 6/2/2016 3:46 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2015-16

EstimatedActuals

2016-17Budget

01 General Fund/County School Service Fund GS GS

09 Charter Schools Special Revenue Fund

10 Special Education Pass-Through Fund

11 Adult Education Fund G G

12 Child Development Fund G G

13 Cafeteria Special Revenue Fund G G

14 Deferred Maintenance Fund G G

15 Pupil Transportation Equipment Fund

17 Special Reserve Fund for Other Than Capital Outlay Projects

18 School Bus Emissions Reduction Fund

19 Foundation Special Revenue Fund

20 Special Reserve Fund for Postemployment Benefits

21 Building Fund

25 Capital Facilities Fund G G

30 State School Building Lease-Purchase Fund

35 County School Facilities Fund G G

40 Special Reserve Fund for Capital Outlay Projects G G

49 Capital Project Fund for Blended Component Units

51 Bond Interest and Redemption Fund G G

52 Debt Service Fund for Blended Component Units

53 Tax Override Fund

56 Debt Service Fund

57 Foundation Permanent Fund

61 Cafeteria Enterprise Fund

62 Charter Schools Enterprise Fund

63 Other Enterprise Fund

66 Warehouse Revolving Fund

67 Self-Insurance Fund G G

71 Retiree Benefit Fund

73 Foundation Private-Purpose Trust Fund G G

76 Warrant/Pass-Through Fund

95 Student Body Fund

76A Changes in Assets and Liabilities (Warrant/Pass-Through)

95A Changes in Assets and Liabilities (Student Body)

A Average Daily Attendance S S

ASSET Schedule of Capital Assets

CASH Cashflow Worksheet

CB Budget Certification S

CC Workers' Compensation Certification S

CEA Current Expense Formula/Minimum Classroom Comp. - Actuals GS

CEB Current Expense Formula/Minimum Classroom Comp. - Budget G

CHG Change Order Form

DEBT Schedule of Long-Term Liabilities

ICR Indirect Cost Rate Worksheet GS

L Lottery Report GS

MYP Multiyear Projections - General Fund GS


July 1 BudgetTABLE OF CONTENTS 37 68106 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: tc (Rev 03/03/2014) Page 2 of 2 Printed: 6/2/2016 3:46 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2015-16

EstimatedActuals

2016-17Budget

NCMOE No Child Left Behind Maintenance of Effort G

SEA Special Education Revenue Allocations S S

SEAS Special Education Revenue Allocations Setup (SELPA Selection) S

SIAA Summary of Interfund Activities - Actuals G

SIAB Summary of Interfund Activities - Budget G

01CS Criteria and Standards Review GS GS

SACS2016 Financial Reporting Software - 2016.1.06/14/2016 8:08:39 AM 37-68106-0000000

July 1 Budget2015-16 Estimated ActualsTechnical Review Checks

Escondido Union High San Diego County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED

CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED

CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED

CHECKGOAL - (F) - All GOAL codes must be valid. PASSED

CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED

CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED

CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED

CHK-FDxRS7690x8590 - (F) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue, must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions. PASSED

CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED

CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73)and FUNCTION account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED

CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED

SACS2016 Financial Reporting Software - 2016.1.037-68106-0000000-Escondido Union High-July 1 Budget 2015-16 Estimated Actuals6/14/2016 8:08:39 AM

CHK-RES6500xOBJ8091 - (F) - There is no activity in Resource 6500 (Special Education) with Object 8091 (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years). PASSED

CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED

CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999)must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999,except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions(resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded toa Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

PY-EFB=CY-BFB - (F) - Prior year ending fund balance (preloaded from last year's unaudited actuals submission) must equal current year beginning fund balance (Object 9791). PASSED

PY-EFB=CY-BFB-RES - (F) - Prior year ending balance (preloaded from last year's unaudited actuals submission) must equal current year beginning balance(Object 9791), by fund and resource. PASSED

GENERAL LEDGER CHECKSINTERFD-DIR-COST - (F) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED

INTERFD-INDIRECT - (F) - Transfers of Indirect Costs - Interfund (Object 7350)must net to zero for all funds. PASSED

INTERFD-INDIRECT-FN - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED

INTERFD-IN-OUT - (F) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED

DUE-FROM=DUE-TO - (F) - Due from Other Funds (Object 9310) must equal Due to Other Funds (Object 9610). PASSED

LCFF-TRANSFER - (F) - LCFF Transfers (objects 8091 and 8099) must net to zero,individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net tozero by fund. PASSED


INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must netto zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990)must net to zero by fund. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED

LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to otheragencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED

SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of aSpecial Education Local Plan Area. PASSED

EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED

RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positiveby resource, by fund. PASSED

OBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION

FUND RESOURCE OBJECT VALUE01 9010 8782 -2,782.00Explanation:This is a PY adjustment for an account that does not have any Revenue receipts in 2015-16.

35 7710 8545 -272,158.00Explanation:This is a PY adjustment for an account that does not have any Revenue receipts in 2015-16.


REV-POSITIVE - (W) - In the following resources, total revenues exclusive of contributions (objects 8000-8979) are negative, by fund: EXCEPTION

FUND RESOURCE VALUE35 7710 -143,723.00Explanation:This is a PY adjustment for an account that does not have any Revenue receipts in 2015-16.

EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED

AR-AP-POSITIVE - (W) - Accounts Receivable (Object 9200), Due from Other Funds(Object 9310), Accounts Payable (Object 9500), and Due to Other Funds (Object 9610) should have a positive balance by resource, by fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

PASSED

NET-INV-CAP-ASSETS - (W) - If capital asset amounts are imported/keyed, objects 9400-9489, (Capital Assets) in funds 61-73, then an amount should be recorded for Object 9796 (Net Investment in Capital Assets) within the same fund. PASSED

SUPPLEMENTAL CHECKSASSET-ACCUM-DEPR-NEG - (F) - In Form ASSET, accumulated depreciation for governmental and business-type activities must be zero or negative. PASSED

DEBT-ACTIVITY - (O) - If long-term debt exists, there should be activity entered in the Schedule of Long-Term Liabilities (Form DEBT) for each type of debt. PASSED

DEBT-POSITIVE - (F) - In Form DEBT, long-term liability ending balances must be positive. PASSED

EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form A) must be provided.PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the formsshould be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the formsmust be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

SACS2016 Financial Reporting Software - 2016.1.06/14/2016 8:08:16 AM 37-68106-0000000


Technical Review ChecksEscondido Union High San Diego County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED

CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED

CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED

CHECKGOAL - (F) - All GOAL codes must be valid. PASSED

CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED

CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED

CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED

CHK-FDxRS7690x8590 - (F) - Funds 19, 57, 63, 66, 67, and 73 with Object 8590, All Other State Revenue, must be used in combination with Resource 7690, STRS-On Behalf Pension Contributions. PASSED

CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED

CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73)and FUNCTION account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED

CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED

SACS2016 Financial Reporting Software - 2016.1.037-68106-0000000-Escondido Union High-July 1 Budget 2016-17 Budget6/14/2016 8:08:16 AM

CHK-RES6500xOBJ8091 - (F) - There is no activity in Resource 6500 (Special Education) with Object 8091 (LCFF Transfers-Current Year) or 8099 (LCFF/Revenue Limit Transfers-Prior Years). PASSED

CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED

CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999)must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999,except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions(resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded toa Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

GENERAL LEDGER CHECKSINTERFD-DIR-COST - (F) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED

INTERFD-INDIRECT - (F) - Transfers of Indirect Costs - Interfund (Object 7350)must net to zero for all funds. PASSED

INTERFD-INDIRECT-FN - (F) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED

INTERFD-IN-OUT - (F) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED

LCFF-TRANSFER - (F) - LCFF Transfers (objects 8091 and 8099) must net to zero,individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net tozero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must netto zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990)must net to zero by fund. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED


LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to otheragencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED

SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of aSpecial Education Local Plan Area. PASSED

EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED

RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positiveby resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED

EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

PASSED

SUPPLEMENTAL CHECKSCB-BUDGET-CERTIFY - (F) - In Form CB, the district checked the box relating tothe required budget certifications. PASSED

CB-BALANCE-ABOVE-MIN - (W) - In Form CB, the district checked the box relatingto compliance with EC Section 42127(a)(2)(B) and (C). PASSED

CS-EXPLANATIONS - (F) - Explanations must be provided in the Criteria and Standards Review (Form 01CS) for all criteria and for supplemental information


items S1 through S6, and S9 if applicable, where the standard has not been metor where the status is Not Met or Yes. PASSED

CS-YES-NO - (F) - Supplemental information items and additional fiscal indicator items in the Criteria and Standards Review (Form 01CS) must be answered Yes or No, where applicable, for the form to be complete. PASSED

EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED

BUDGET-CERT-PROVIDE - (F) - Budget Certification (Form CB) must be provided.PASSED

WK-COMP-CERT-PROVIDE - (F) - Workers' Compensation Certification (Form CC) must be provided. PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form A) must be provided.PASSED

CS-PROVIDE - (F) - The Criteria and Standards Review (Form 01CS) has been provided. PASSED

MYP-PROVIDE - (W) - A Multiyear Projection Worksheet must be provided with your Budget. (Note: LEAs may use a multiyear projection worksheet other than Form MYP, with approval of their reviewing agency, as long as it provides current year and at least two subsequent fiscal years, and separately projectsunrestricted resources, restricted resources, and combined total resources.)

PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the formsshould be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the formsmust be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

Multi-Year Projections Summary Report Escondido Union High 2016-17 Adopted Budget · 2018-10-05 ·...

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