Multi-Year Projections Summary Report Escondido Union High ...€¦ · Adopted Budget 2013‐14...

Multi-Year Projections Summary Report

Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted CombinedA Beginning Balance as of July 1 $9,245,100 $1 $9,245,100 $3,887,830 $0 $3,887,830 ($1,405,824) ($0) ($1,405,824)

B Revenues

1 Revenue Limit Sources 8010‐8099 42,528,570 2,022,017 44,550,587 43,036,472 2,053,662 45,090,134 43,981,314 2,092,779 46,074,092

2 Federal Revenues 8100‐8299 129,920 4,785,767 4,915,687 129,920 4,785,767 4,915,687 129,920 4,785,767 4,915,687

3 Other State Revenues 8300‐8599 8,456,527 2,009,348 10,465,875 8,292,322 1,962,612 10,254,934 8,287,173 1,961,366 10,248,539

4 Other Local Revenues 8600‐8799 564,236 6,193,891 6,758,127 564,619 6,193,891 6,758,510 565,045 6,193,891 6,758,936

5 Total Revenues 51,679,253 15,011,023 66,690,276 52,023,334 14,995,932 67,019,266 52,963,452 15,033,803 67,997,254Beginning Balance & Revenue (A+B5) $60,924,353 $15,011,024 $75,935,376 $55,911,163 $14,995,932 $70,907,095 $51,557,628 $15,033,802 $66,591,430

C Expenditures

1 Certificated Salaries 1000‐1999 24,936,316 5,924,984 30,861,300 25,004,488 5,938,009 30,942,497 25,329,546 6,015,203 31,344,749

2 Classified Salaries 2000‐2999 8,280,355 4,230,975 12,511,330 8,388,000 4,285,978 12,673,977 8,497,044 4,341,695 12,838,739

3 Employee Benefits 3000‐3999 12,093,209 3,772,573 15,865,782 12,145,260 3,791,388 15,936,647 12,237,535 3,819,890 16,057,425

4 Books & Supplies 4000‐4999 1,370,598 1,686,091 3,056,689 1,394,188 1,715,111 3,109,299 1,429,043 1,757,989 3,187,031

5 Services, Other Operating Exp 5000‐5999 6,040,933 4,697,993 10,738,926 5,824,997 4,810,452 10,635,448 5,965,543 4,935,501 10,901,043

6 Capital Outlay 6000‐6999 55,180 148,991 204,171 56,449 152,418 208,867 57,860 156,228 214,089

7 Other Outgo ‐ exclude Direct Sup. 7100‐7299 30,000 0 30,000 30,690 0 30,690 31,457 0 31,457

8 Debt Service 7400‐7499 0 0 0 0 0 0 0 0 0

9 Direct Support/Indirect Costs 7300‐7399 (721,525) 553,973 (167,552) (738,120) 566,714 (171,406) (756,573) 580,882 (175,691)

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

11 Projected Budget Reduction 0 0 0 0 0 0 0 0 012 Total Expenditures: $52,085,066 $21,015,580 $73,100,646 $52,105,951 $21,260,069 $73,366,020 $52,791,455 $21,607,388 $74,398,843

D Interfund Xfers/Other Sources

1 Transfers In 8910‐8929 1,513,100 0 1,513,100 1,513,100 0 1,513,100 1,513,100 0 1,513,100

2 Transfers Out 7610‐7629 460,000 0 460,000 460,000 0 460,000 460,000 0 460,000

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 05 Contributions 8980‐8999 (6,004,557) 6,004,557 0 (6,264,137) 6,264,137 0 (6,573,586) 6,573,586 0

E Net Increase (Decrease) In Fund Balance ($5,357,270) $0 ($5,357,270) ($5,293,654) ($0) ($5,293,654) ($5,348,489) $0 ($5,348,489)

F Ending Balance $3,887,830 $0 $3,887,830 ($1,405,824) ($0) ($1,405,824) ($6,754,313) ($0) ($6,754,313)

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

2 Other Reserves 97xx 10,284 0 10,284 10,284 0 10,284 10,284 0 10,284

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 18,677 0 18,677 0 0 0 0 0 0

7 Reserve for Economic Uncertainties 9789 3,678,032 0 3,678,032 3,691,301 0 3,691,301 3,742,942 0 3,742,942

8 Unassigned/unappropriated Amount 9790 105,837 0 105,837 (5,182,409) 0 (5,182,409) (10,582,539) 0 (10,582,539)G Components of Ending Fund Balance Total $3,887,830 $0 $3,887,830 ($1,405,824) $0 ($1,405,824) ($6,754,313) $0 ($6,754,313)

Reserve Percentage Level for this district: 5.00% Total Reserves 5% Calculated Difference*FY 2013‐14 ADA Input Sheet (District): 7,215.93 $3,678,032 $3,678,032 $0

$3,691,301 $3,691,301 $0$3,742,942 $3,742,942 $0

FY 2014‐15 Unappropiated Amount is: NegativeFY 2015‐16 Unappropiated Amount is: Negative

*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 positiv

Escondido Union High Adopted Budget 2013‐14

DESCRIPTION OBJECT CODEFY 2013‐14 FY 2014‐15 FY 2015‐16

Current (Base Year) First Projected Year Second Projected Year

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

FY 2013‐14 BudFY 2014‐15 ProjFY 2015‐16 Proj

Summary of 1 As of 6/7/2013

SDCOE FY 2013‐14 FY 2014‐15 FY 2015‐16

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

Statutory COLA ‐ (SSC Dartboard) 1.57% 1.80% 2.20%

Funded COLA ‐ (Revenue Limit) 1.57% 1.80% 2.20%

Funded COLA ‐ (Categorical) 0.00% 0.00% 0.00%

Revenue Limit Deficit ‐ (SSC Dartboard & SDCOE Est) 22.272% 22.272% 22.272%

California Consumer Price Index ‐ (SSC Dartboard) 2.20% 2.30% 2.50%

Lottery Per ADA (SSC Dartboard) Unrestricted $124 $124 $124

Restricted $30 $30 $30

Current Interest Rate ‐ (SD County Treasurer's Office) 0.50% 0.50% 0.50%(District Input)

Unrestricted

Restricted

(District Input) 45,113,005$ 44,686,951$ 45,667,590$

16.40% 16.40% 16.40%

(District Input) 7,215.93 7,174.40 7,174.40% Change ‐2.60% ‐0.58% 0.00%

Salary Step & Column Percent Increases:

Teachers 1100 1.30% 1.30% 1.30%

Certificated Pupil Support 1200 1.30% 1.30% 1.30%

Certificated Supervisor & Admin 1300 1.30% 1.30% 1.30%

Other Certificated 1900 1.30% 1.30% 1.30%

Instructional Aides 2100 1.30% 1.30% 1.30%

Classified Support 2200 1.30% 1.30% 1.30%

Classified Supervisor & Admin 2300 1.30% 1.30% 1.30%

Clerical, Technical, & Office Staff 2400 1.30% 1.30% 1.30%

Other Classified 2900 1.30% 1.30% 1.30%

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 8.25% 8.25% 8.25%

PERS 3200‐3202 11.417% 11.417% 11.417%

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

Health & Welfare Increase (% increase) 3400‐3402 0.00% 0.00% 0.00%

State Unemployment 3500‐3502 0.05% 0.05% 0.05%

Workers' Comp (% increase) 3600‐3602 2.69% 2.69% 2.69%OPEB Allocated Costs (% increase) *3711‐3712 9.00% 0.00% 0.00%OPEB Active Employee Costs (% increase ) 3751‐3752 9.00% 0.00% 0.00%

PERS Reduction 3801‐3802 1.603% 1.603% 1.603%

3900‐3902 (District Input)

Unrestricted Restricted Combined

FY 2013‐14 General Fund Beginning Balances (District Input) 9,245,100$ 1$ 9,245,100$

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

Net Beginning Balance 9,245,100$ 1$ 9,245,100$

*Roll up to 3701 and 3702** Deficited RL adjusted by unemployment & PERS

Multi‐Year Projection Assumptions SheetAdopted Budget 2013‐14

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

Total Revenue Limit (Data ID 0088 ) **

Education Protection Account State Aid

Average Daily Attendance (ADA) Projections

Other Employee Benefits (include early retirement incentive)

m CD C, C

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Escondido Union High

617/2013839 Beg rrtrrg July

58 9111-9499 Assets lEe-l,,,finn 110 Cash)

_________

59 0111-9199

60 9200-9299

5 $ - $ - $

69

76 Multiple Other Activity

Treasury Reeertoilinq Itenre83

84 Multiole Total Other Activity

Multiple Borrowing Activity

90 9640 ThAN / TTF91 9660 TRAN I TTF F

92 5800 TRAN I 1’TF I

93 913550640

$ - $— *

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July50

$ - $ - $ - S

- $ -__i_ - $ -

68106 BS

2013-14 General Fund Cashf lows

63 0200-9269

Deferruls - Prinoipal ApportionnrentDeferrals -CS

Deferrals - Co

3.455,786

64 9200-9209 Reonivobles - Lottery

5.713,576

65 0300-9319 Temporary Leans / Due Frern

Actuals to end of the month ofApr/ 2014

66 9320-5400 Other Assets

68

4,091,603

700,111 959.017 1,222,626

776.518

9111-9499 Chue,,i,. tIP’eI 8110 Cash) 15,109,000 $

January February Marsh Aprit

$ $ - $ - $

5,327,045 $ 2,580,995 • 5.222.525

78

496.935 • 82.629

70 7999

9755 Other Resteternents

80 8950

0

Totals up toJune 30th

81 9910

458,774 S

Eapense Suspense

77 9793 Audit Adjustments S . $ - $ - $

$ $ $

Augaet SY

85

w Endino Balance WITHOUT Borrowina

$ - 0’

87

89

70 9500-9659 Current Liabilities —

71 9500-0599 Peyobles $ 1,203,011 $ 646 505/ $ (323,203) $ (323,203/ S - $ -- $ - $ - $ - $ - $ - $ 11,293,011) $ - $ - S - 5 1.253.511)72 96500659 Deferred Revenues - - - - - - - . . — - . — — . - - -

73

74 9500-9659 Change in Current Liabilities S 1,292,011 5 (646,505) S 1323.253) 5 (223,2531 S - S - $ — $ - p - s - - $ - - $ - $ (1,293,011) 0 - 5 - $ - S (1,293,51St75

Fiscal Year

- S - $ - $

S - S - S

10.919,999

3.455.786

9 9.983.644 5

5,713,576

- S - S

95 06259649

94 9600.9619 Ternperery Leans I Due Ta

TRAN / TIP Repayment

173,119

- $ - S - $ -

$

8,012,603 5 7,502,962 $ 4,253,548 $ 1,837,085 S 5,701,765 5

97 Muttinte Total Borrowing Activity

S

$ -

10.11 8.999

99 9110 Ending Cash Balance

S - $

S - S - $

6,143,315 $ 4,146.905 $ 3,739.850

$

$ - $ $ - S

S - S - $ - S - S - $ S S S

0.539.372 S 1,869,690 $ 996,911 $

6 -

999,917 9 2,096,220

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S - S

.904 $ 748,835 S

$ $ $

CODE SOURCE DOCUMENT

121382 2012113 Adopted Budget

1213CERT 2012113 COO Cat/ted Amount

IOI1CERT 2010/ti DOS Cetifted Amount

AS MOP MOP rote Adopted Budget SACS File

ESTIMATE

- $ 8,026,740

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Escondido Union HighSan Diego County

July 1 Budget (Single Adoption)General Fund

Unrestricted and RestrictedExpenditures by Object

37 68106 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: fund-a (Rev 03/13/2013) Page 1 Printed: 6/7/2013 8:03 AM

2012-13 Estimated Actuals 2013-14 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) Revenue Limit Sources 8010-8099 43,506,586.00 2,008,766.00 45,515,352.00 42,528,570.00 2,022,017.00 44,550,587.00 -2.1%

2) Federal Revenue 8100-8299 136,558.00 5,066,674.00 5,203,232.00 129,920.00 4,785,767.00 4,915,687.00 -5.5%

3) Other State Revenue 8300-8599 8,232,019.00 2,108,836.00 10,340,855.00 8,456,527.00 2,009,348.00 10,465,875.00 1.2%

4) Other Local Revenue 8600-8799 1,011,086.00 6,525,155.00 7,536,241.00 564,236.00 6,193,891.00 6,758,127.00 -10.3%

5) TOTAL, REVENUES 52,886,249.00 15,709,431.00 68,595,680.00 51,679,253.00 15,011,023.00 66,690,276.00 -2.8%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 24,912,858.00 6,150,644.00 31,063,502.00 24,936,316.00 5,924,984.00 30,861,300.00 -0.7%

2) Classified Salaries 2000-2999 7,662,130.00 4,181,721.00 11,843,851.00 8,280,355.00 4,230,975.00 12,511,330.00 5.6%

3) Employee Benefits 3000-3999 11,721,617.00 3,935,355.00 15,656,972.00 12,093,209.00 3,772,573.00 15,865,782.00 1.3%

4) Books and Supplies 4000-4999 2,272,677.00 2,977,466.00 5,250,143.00 1,370,598.00 1,686,091.00 3,056,689.00 -41.8%

5) Services and Other Operating Expenditures 5000-5999 6,212,058.00 4,887,542.00 11,099,600.00 6,040,933.00 4,697,993.00 10,738,926.00 -3.2%

6) Capital Outlay 6000-6999 152,918.00 567,350.00 720,268.00 55,180.00 148,991.00 204,171.00 -71.7%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 30,818.00 0.00 30,818.00 30,000.00 0.00 30,000.00 -2.7%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (658,485.00) 571,111.00 (87,374.00) (721,525.00) 553,973.00 (167,552.00) 91.8%

9) TOTAL, EXPENDITURES 52,306,591.00 23,271,189.00 75,577,780.00 52,085,066.00 21,015,580.00 73,100,646.00 -3.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 579,658.00 (7,561,758.00) (6,982,100.00) (405,813.00) (6,004,557.00) (6,410,370.00) -8.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 513,100.00 0.00 513,100.00 1,513,100.00 0.00 1,513,100.00 194.9%

b) Transfers Out 7600-7629 460,000.00 0.00 460,000.00 460,000.00 0.00 460,000.00 0.0%

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 (5,388,247.00) 5,388,247.00 0.00 (6,004,557.00) 6,004,557.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (5,335,147.00) 5,388,247.00 53,100.00 (4,951,457.00) 6,004,557.00 1,053,100.00 1883.2%




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) (4,755,489.00) (2,173,511.00) (6,929,000.00) (5,357,270.00) 0.00 (5,357,270.00) -22.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 14,000,588.54 2,173,510.60 16,174,099.14 9,245,099.54 (0.40) 9,245,099.14 -42.8%

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) 14,000,588.54 2,173,510.60 16,174,099.14 9,245,099.54 (0.40) 9,245,099.14 -42.8%

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

e) Adjusted Beginning Balance (F1c + F1d) 14,000,588.54 2,173,510.60 16,174,099.14 9,245,099.54 (0.40) 9,245,099.14 -42.8%

2) Ending Balance, June 30 (E + F1e) 9,245,099.54 (0.40) 9,245,099.14 3,887,829.54 (0.40) 3,887,829.14 -57.9%

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 10,283.73 0.00 10,283.73 10,283.73 0.00 10,283.73 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 0.80 0.80 0.00 0.80 0.80 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 5,245,031.29 0.00 5,245,031.29 18,676.81 0.00 18,676.81 -99.6%MAA Carryover 0000 9780 18,676.81 18,676.81

H&W Reserve 0000 9780 250,000.00 250,000.00

Learning Center COP Payments 0000 9780 750,000.00 750,000.00

District PI Year 2 Support 0000 9780 750,000.00 750,000.00

Common Core Implementation 0000 9780 3,000,000.00 3,000,000.00

AB3632 Reserve/MHS 0000 9780 170,170.00 170,170.00

MAA Carryover 0000 9780 18,676.81 18,676.81

Professional Development Initiative 0000 9780 306,184.48 306,184.48

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 3,801,889.00 0.00 3,801,889.00 3,678,032.00 0.00 3,678,032.00 -3.3%

Unassigned/Unappropriated Amount 9790 112,895.52 (1.20) 112,894.32 105,837.00 (1.20) 105,835.80 -6.3%




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. 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) Deferred Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

I. FUND EQUITY

Ending Fund Balance, June 30 (G9 - H6) 0.00 0.00 0.00




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 12,893,484.00 0.00 12,893,484.00 16,633,273.00 0.00 16,633,273.00 29.0%

Education Protection Account State Aid - Current Year 8012 9,025,926.00 0.00 9,025,926.00 7,243,433.00 0.00 7,243,433.00 -19.7%

Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

State Aid - Prior Years 8019 892.00 0.00 892.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 246,377.00 0.00 246,377.00 250,666.00 0.00 250,666.00 1.7%

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 25,314,546.00 0.00 25,314,546.00 25,755,203.00 0.00 25,755,203.00 1.7%

Unsecured Roll Taxes 8042 871,520.00 0.00 871,520.00 871,520.00 0.00 871,520.00 0.0%

Prior Years' Taxes 8043 5,169.00 0.00 5,169.00 0.00 0.00 0.00 -100.0%

Supplemental Taxes 8044 361,992.00 0.00 361,992.00 357,684.00 0.00 357,684.00 -1.2%

Education Revenue Augmentation Fund (ERAF) 8045 (2,930,029.00) 0.00 (2,930,029.00) (2,981,033.00) 0.00 (2,981,033.00) 1.7%

Community Redevelopment Funds (SB 617/699/1992) 8047 3,158,302.00 0.00 3,158,302.00 2,600.00 0.00 2,600.00 -99.9%

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-Revenue Limit (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, Revenue Limit Sources 48,948,179.00 0.00 48,948,179.00 48,133,346.00 0.00 48,133,346.00 -1.7% Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 (1,722,632.00) (1,722,632.00) (1,749,439.00) (1,749,439.00) 1.6%

Continuation Education ADA Transfer 2200 8091 0.00 0.00 0.00 0.00 0.0%

Community Day Schools Transfer 2430 8091 0.00 0.00 0.00 0.00 0.0%

Special Education ADA Transfer 6500 8091 1,722,632.00 1,722,632.00 1,749,439.00 1,749,439.00 1.6%

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

PERS Reduction Transfer 8092 115,320.00 0.00 115,320.00 127,618.00 0.00 127,618.00 10.7%

Transfers to Charter Schools in Lieu of Property Taxes 8096 (3,834,281.00) 0.00 (3,834,281.00) (3,982,955.00) 0.00 (3,982,955.00) 3.9%

Property Taxes Transfers 8097 0.00 286,134.00 286,134.00 0.00 272,578.00 272,578.00 -4.7%

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

TOTAL, REVENUE LIMIT SOURCES 43,506,586.00 2,008,766.00 45,515,352.00 42,528,570.00 2,022,017.00 44,550,587.00 -2.1%

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 1,487,908.00 1,487,908.00 0.00 1,474,496.00 1,474,496.00 -0.9%

Special Education Discretionary Grants 8182 0.00 147,415.00 147,415.00 0.00 144,323.00 144,323.00 -2.1%

Child Nutrition Programs 8220 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 0.00 896,420.00 896,420.00 0.00 927,500.00 927,500.00 3.5%

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 1,724,749.00 1,724,749.00 1,568,769.00 1,568,769.00 -9.0%

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 340,682.00 340,682.00 242,928.00 242,928.00 -28.7%

NCLB: Title III, Immigrant Education Program 4201 8290 28,308.00 28,308.00 12,600.00 12,600.00 -55.5%




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 165,135.00 165,135.00 145,852.00 145,852.00 -11.7%

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

3011-3020, 3026-3205, 4036-4126,

5510 8290 6,758.00 6,758.00 0.00 0.00 -100.0%

Vocational and Applied Technology Education 3500-3699 8290 209,299.00 209,299.00 209,299.00 209,299.00 0.0%

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 136,558.00 60,000.00 196,558.00 129,920.00 60,000.00 189,920.00 -3.4%

TOTAL, FEDERAL REVENUE 136,558.00 5,066,674.00 5,203,232.00 129,920.00 4,785,767.00 4,915,687.00 -5.5%

OTHER STATE REVENUE

Other State Apportionments

Community Day School Additional Funding Current Year 2430 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 2430 8319 0.00 0.00 0.00 0.00 0.0%

ROC/P Entitlement Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6355-6360 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%

Home-to-School Transportation 7230 8311 3,641.00 3,641.00 3,535.00 3,535.00 -2.9%

Economic Impact Aid 7090-7091 8311 987,065.00 987,065.00 987,065.00 987,065.00 0.0%

Spec. Ed. Transportation 7240 8311 99,390.00 99,390.00 96,483.00 96,483.00 -2.9%

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%

Year Round School Incentive 8425 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Class Size Reduction, K-3 8434 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 20,314.00 0.00 20,314.00 339,149.00 0.00 339,149.00 1569.5%

Lottery - Unrestricted and Instructional Materials 8560 1,136,173.00 312,677.00 1,448,850.00 1,057,028.00 263,214.00 1,320,242.00 -8.9%

Tax Relief Subventions Restricted Levies - Other

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

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

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

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%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%

Class Size Reduction Facilities 6200 8590 0.00 0.00 0.00 0.00 0.0%

School Community Violence Prevention Grant 7391 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%

All Other State Revenue All Other 8590 7,075,532.00 706,063.00 7,781,595.00 7,060,350.00 659,051.00 7,719,401.00 -0.8%

TOTAL, OTHER STATE REVENUE 8,232,019.00 2,108,836.00 10,340,855.00 8,456,527.00 2,009,348.00 10,465,875.00 1.2%




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%

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

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

Sales Sale of Equipment/Supplies 8631 276.00 0.00 276.00 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 59,289.00 0.00 59,289.00 16,664.00 0.00 16,664.00 -71.9%

Interest 8660 36,003.00 0.00 36,003.00 36,003.00 0.00 36,003.00 0.0%

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 360,952.00 0.00 360,952.00 355,477.00 0.00 355,477.00 -1.5%

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

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

Transportation Services 7230, 7240 8677 0.00 0.00 0.00 0.00 0.0%

Interagency Services All Other 8677 0.00 10,762.00 10,762.00 0.00 0.00 0.00 -100.0%

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

All Other Fees and Contracts 8689 124,513.00 0.00 124,513.00 0.00 0.00 0.00 -100.0%

Other Local Revenue Plus: Misc Funds Non-Revenue Limit (50%) Adjustment 8691 (8.00) 0.00 (8.00) (8.00) 0.00 (8.00) 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 387,376.00 524,211.00 911,587.00 126,100.00 400,000.00 526,100.00 -42.3%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 42,685.00 1,043,315.00 1,086,000.00 30,000.00 1,043,315.00 1,073,315.00 -1.2%

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 4,946,867.00 4,946,867.00 4,750,576.00 4,750,576.00 -4.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 1,011,086.00 6,525,155.00 7,536,241.00 564,236.00 6,193,891.00 6,758,127.00 -10.3%

TOTAL, REVENUES 52,886,249.00 15,709,431.00 68,595,680.00 51,679,253.00 15,011,023.00 66,690,276.00 -2.8%




37 68106 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 19,576,693.00 4,431,084.00 24,007,777.00 19,649,182.00 4,243,847.00 23,893,029.00 -0.5%

Certificated Pupil Support Salaries 1200 1,315,539.00 592,029.00 1,907,568.00 1,378,297.00 578,778.00 1,957,075.00 2.6%

Certificated Supervisors' and Administrators' Salaries 1300 3,004,705.00 604,064.00 3,608,769.00 3,057,941.00 604,044.00 3,661,985.00 1.5%

Other Certificated Salaries 1900 1,015,921.00 523,467.00 1,539,388.00 850,896.00 498,315.00 1,349,211.00 -12.4%

TOTAL, CERTIFICATED SALARIES 24,912,858.00 6,150,644.00 31,063,502.00 24,936,316.00 5,924,984.00 30,861,300.00 -0.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 488,425.00 2,010,818.00 2,499,243.00 484,802.00 2,047,823.00 2,532,625.00 1.3%

Classified Support Salaries 2200 2,970,724.00 1,497,609.00 4,468,333.00 3,151,641.00 1,466,960.00 4,618,601.00 3.4%

Classified Supervisors' and Administrators' Salaries 2300 389,518.00 148,212.00 537,730.00 484,193.00 227,290.00 711,483.00 32.3%

Clerical, Technical and Office Salaries 2400 3,553,940.00 394,914.00 3,948,854.00 3,879,683.00 383,788.00 4,263,471.00 8.0%

Other Classified Salaries 2900 259,523.00 130,168.00 389,691.00 280,036.00 105,114.00 385,150.00 -1.2%

TOTAL, CLASSIFIED SALARIES 7,662,130.00 4,181,721.00 11,843,851.00 8,280,355.00 4,230,975.00 12,511,330.00 5.6%

EMPLOYEE BENEFITS

STRS 3101-3102 2,027,177.00 488,234.00 2,515,411.00 2,008,986.00 465,928.00 2,474,914.00 -1.6%

PERS 3201-3202 904,306.00 487,473.00 1,391,779.00 990,126.00 498,556.00 1,488,682.00 7.0%

OASDI/Medicare/Alternative 3301-3302 954,504.00 415,731.00 1,370,235.00 1,011,106.00 425,063.00 1,436,169.00 4.8%

Health and Welfare Benefits 3401-3402 5,495,216.00 1,811,785.00 7,307,001.00 5,539,444.00 1,742,093.00 7,281,537.00 -0.3%

Unemployment Insurance 3501-3502 358,436.00 115,611.00 474,047.00 22,517.00 5,897.00 28,414.00 -94.0%

Workers' Compensation 3601-3602 670,049.00 213,478.00 883,527.00 754,090.00 229,294.00 983,384.00 11.3%

OPEB, Allocated 3701-3702 777,542.00 321,394.00 1,098,936.00 911,162.00 322,140.00 1,233,302.00 12.2%

OPEB, Active Employees 3751-3752 229,549.00 31,507.00 261,056.00 228,319.00 31,507.00 259,826.00 -0.5%

PERS Reduction 3801-3802 55,633.00 50,142.00 105,775.00 66,273.00 52,095.00 118,368.00 11.9%

Other Employee Benefits 3901-3902 249,205.00 0.00 249,205.00 561,186.00 0.00 561,186.00 125.2%

TOTAL, EMPLOYEE BENEFITS 11,721,617.00 3,935,355.00 15,656,972.00 12,093,209.00 3,772,573.00 15,865,782.00 1.3%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 76,516.00 512,496.00 589,012.00 5,988.00 80,919.00 86,907.00 -85.2%

Books and Other Reference Materials 4200 57,322.00 246,785.00 304,107.00 27,438.00 22,854.00 50,292.00 -83.5%

Materials and Supplies 4300 1,638,407.00 1,820,098.00 3,458,505.00 1,098,543.00 1,378,010.00 2,476,553.00 -28.4%

Noncapitalized Equipment 4400 500,432.00 398,087.00 898,519.00 238,629.00 204,308.00 442,937.00 -50.7%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,272,677.00 2,977,466.00 5,250,143.00 1,370,598.00 1,686,091.00 3,056,689.00 -41.8%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 7,500.00 0.00 7,500.00 6,000.00 0.00 6,000.00 -20.0%

Travel and Conferences 5200 317,446.00 268,448.00 585,894.00 221,734.00 329,147.00 550,881.00 -6.0%

Dues and Memberships 5300 53,633.00 521.00 54,154.00 48,322.00 521.00 48,843.00 -9.8%

Insurance 5400 - 5450 391,045.00 0.00 391,045.00 434,871.00 0.00 434,871.00 11.2%

Operations and Housekeeping Services 5500 1,775,867.00 23,091.00 1,798,958.00 2,047,606.00 24,346.00 2,071,952.00 15.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 601,220.00 379,642.00 980,862.00 612,854.00 324,159.00 937,013.00 -4.5%

Transfers of Direct Costs 5710 240,334.00 (240,334.00) 0.00 191,930.00 (191,930.00) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 10,472.00 309.00 10,781.00 11,231.00 418.00 11,649.00 8.1%

Professional/Consulting Services and Operating Expenditures 5800 2,501,212.00 4,426,206.00 6,927,418.00 2,231,439.00 4,185,901.00 6,417,340.00 -7.4%

Communications 5900 313,329.00 29,659.00 342,988.00 234,946.00 25,431.00 260,377.00 -24.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 6,212,058.00 4,887,542.00 11,099,600.00 6,040,933.00 4,697,993.00 10,738,926.00 -3.2%




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 12,210.00 303,686.00 315,896.00 0.00 30,000.00 30,000.00 -90.5%

Buildings and Improvements of Buildings 6200 13,010.00 180,354.00 193,364.00 1,910.00 40,000.00 41,910.00 -78.3%

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 127,698.00 83,310.00 211,008.00 53,270.00 53,990.00 107,260.00 -49.2%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 25,001.00 25,001.00 New

TOTAL, CAPITAL OUTLAY 152,918.00 567,350.00 720,268.00 55,180.00 148,991.00 204,171.00 -71.7%

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 30,818.00 0.00 30,818.00 30,000.00 0.00 30,000.00 -2.7%

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%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 30,818.00 0.00 30,818.00 30,000.00 0.00 30,000.00 -2.7%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (571,111.00) 571,111.00 0.00 (553,973.00) 553,973.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (87,374.00) 0.00 (87,374.00) (167,552.00) 0.00 (167,552.00) 91.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (658,485.00) 571,111.00 (87,374.00) (721,525.00) 553,973.00 (167,552.00) 91.8%

TOTAL, EXPENDITURES 52,306,591.00 23,271,189.00 75,577,780.00 52,085,066.00 21,015,580.00 73,100,646.00 -3.3%




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 513,100.00 0.00 513,100.00 1,513,100.00 0.00 1,513,100.00 194.9%

(a) TOTAL, INTERFUND TRANSFERS IN 513,100.00 0.00 513,100.00 1,513,100.00 0.00 1,513,100.00 194.9%

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: Deferred Maintenance Fund 7615 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 460,000.00 0.00 460,000.00 460,000.00 0.00 460,000.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 460,000.00 0.00 460,000.00 460,000.00 0.00 460,000.00 0.0%

OTHER SOURCES/USES

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

Proceeds

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

Other Sources

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

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

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

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

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (5,488,247.00) 5,488,247.00 0.00 (6,104,557.00) 6,104,557.00 0.00 0.0%

Contributions from Restricted Revenues 8990 100,000.00 (100,000.00) 0.00 100,000.00 (100,000.00) 0.00 0.0%

Transfers of Restricted Balances 8997 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (5,388,247.00) 5,388,247.00 0.00 (6,004,557.00) 6,004,557.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (5,335,147.00) 5,388,247.00 53,100.00 (4,951,457.00) 6,004,557.00 1,053,100.00 1883.2%



Unrestricted and RestrictedExpenditures by Function

37 68106 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) Revenue Limit Sources 8010-8099 43,506,586.00 2,008,766.00 45,515,352.00 42,528,570.00 2,022,017.00 44,550,587.00 2.4%

2) Federal Revenue 8100-8299 136,558.00 5,066,674.00 5,203,232.00 129,920.00 4,785,767.00 4,915,687.00 -5.5%

3) Other State Revenue 8300-8599 8,232,019.00 2,108,836.00 10,340,855.00 8,456,527.00 2,009,348.00 10,465,875.00 1.2%

4) Other Local Revenue 8600-8799 1,011,086.00 6,525,155.00 7,536,241.00 564,236.00 6,193,891.00 6,758,127.00 -10.8%

5) TOTAL, REVENUES 52,886,249.00 15,709,431.00 68,595,680.00 51,679,253.00 15,011,023.00 66,690,276.00 0.0%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 27,783,741.00 14,901,629.00 42,685,370.00 27,075,369.00 13,662,594.00 40,737,963.00 -4.6%

2) Instruction - Related Services 2000-2999 9,185,613.00 2,350,119.00 11,535,732.00 9,320,837.00 2,152,885.00 11,473,722.00 -0.5%

3) Pupil Services 3000-3999 2,967,285.00 2,877,291.00 5,844,576.00 2,988,029.00 2,864,673.00 5,852,702.00 0.1%

4) Ancillary Services 4000-4999 1,631,237.00 0.00 1,631,237.00 1,654,967.00 0.00 1,654,967.00 1.5%

5) Community Services 5000-5999 229,836.00 73,685.00 303,521.00 210,379.00 61,391.00 271,770.00 -10.5%

6) Enterprise 6000-6999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

7) General Administration 7000-7999 4,439,864.00 599,003.00 5,038,867.00 4,469,425.00 581,723.00 5,051,148.00 0.2%

8) Plant Services 8000-8999 6,038,197.00 2,469,462.00 8,507,659.00 6,336,060.00 1,692,314.00 8,028,374.00 -5.6%

9) Other Outgo 9000-9999Except

7600-7699 30,818.00 0.00 30,818.00 30,000.00 0.00 30,000.00 -2.7%

10) TOTAL, EXPENDITURES 52,306,591.00 23,271,189.00 75,577,780.00 52,085,066.00 21,015,580.00 73,100,646.00 -3.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 579,658.00 (7,561,758.00) (6,982,100.00) (405,813.00) (6,004,557.00) (6,410,370.00) -8.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 513,100.00 0.00 513,100.00 1,513,100.00 0.00 1,513,100.00 194.9%

b) Transfers Out 7600-7629 460,000.00 0.00 460,000.00 460,000.00 0.00 460,000.00 0.0%

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 (5,388,247.00) 5,388,247.00 0.00 (6,004,557.00) 6,004,557.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (5,335,147.00) 5,388,247.00 53,100.00 (4,951,457.00) 6,004,557.00 1,053,100.00 1883.2%



Unrestricted and RestrictedExpenditures by Function

37 68106 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (4,755,489.00) (2,173,511.00) (6,929,000.00) (5,357,270.00) 0.00 (5,357,270.00) -22.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 14,000,588.54 2,173,510.60 16,174,099.14 9,245,099.54 (0.40) 9,245,099.14 -42.8%

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) 14,000,588.54 2,173,510.60 16,174,099.14 9,245,099.54 (0.40) 9,245,099.14 -42.8%

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

e) Adjusted Beginning Balance (F1c + F1d) 14,000,588.54 2,173,510.60 16,174,099.14 9,245,099.54 (0.40) 9,245,099.14 -42.8%

2) Ending Balance, June 30 (E + F1e) 9,245,099.54 (0.40) 9,245,099.14 3,887,829.54 (0.40) 3,887,829.14 -57.9%

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 10,283.73 0.00 10,283.73 10,283.73 0.00 10,283.73 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 0.80 0.80 0.00 0.80 0.80 0.0%

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

Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments (by Resource/Object) 9780 5,245,031.29 0.00 5,245,031.29 18,676.81 0.00 18,676.81 -99.6%MAA Carryover 0000 9780 18,676.81 18,676.81

H&W Reserve 0000 9780 250,000.00 250,000.00

Learning Center COP Payments 0000 9780 750,000.00 750,000.00

District PI Year 2 Support 0000 9780 750,000.00 750,000.00

Common Core Implementation 0000 9780 3,000,000.00 3,000,000.00

AB3632 Reserve/MHS 0000 9780 170,170.00 170,170.00

MAA Carryover 0000 9780 18,676.81 18,676.81

Professional Development Initiative 0000 9780 306,184.48 306,184.48

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 3,801,889.00 0.00 3,801,889.00 3,678,032.00 0.00 3,678,032.00 -3.3%

Unassigned/Unappropriated Amount 9790 112,895.52 (1.20) 112,894.32 105,837.00 (1.20) 105,835.80 -6.3%



Exhibit: Restricted Balance Detail37 68106 0000000

Form 01


2012-13 2013-14Resource Description Estimated Actuals Budget

6500 Special Education 0.23 0.236512 Special Ed: Mental Health Services 0.40 0.407091 Economic Impact Aid (EIA): Limited English Proficiency (LEP) 0.17 0.17

Total, Restricted Balance 0.80 0.80


2013-14 July 1 Budget (Single Adoption)General Fund

School District Criteria and Standards Review37 68106 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: cs-a (Rev 06/06/2012) Page 1 of 26 Printed: 6/7/2013 8:14 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 ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines 3, 6, and 25): 7,213

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

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

Revenue Limit (Funded) ADA ADA Variance LevelOriginal Budget Estimated/Unaudited Actuals (If Budget is greater

Fiscal Year (Use Form RL, Line 5c [5b]) (Form RL, Line 5c [5b]) than Actuals, else N/A) StatusThird Prior Year (2010-11) 7,635.83 7,707.58 N/A MetSecond Prior Year (2011-12) 7,643.08 7,631.14 0.2% MetFirst Prior Year (2012-13) 7,414.44 7,408.54 0.1% MetBudget Year (2013-14) (Criterion 4A1, Step 2a) 7,215.93

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.





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:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over


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.

Enrollment Variance LevelEnrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2010-11) 8,093 8,124 N/A MetSecond Prior Year (2011-12) 7,975 7,960 0.2% MetFirst Prior Year (2012-13) 7,881 7,727 2.0% Not MetBudget Year (2013-14) 7,583

2B. Comparison of District Enrollment to the Standard


1a. STANDARD NOT MET - Enrollment was estimated above the standard for the first prior year. Provide reasons for the overestimate, a description of the methods and assumptionsused in projecting enrollment, and what changes will be made to improve the accuracy of projections in this area.


Due to the economy and the growth of other educational oppurtunities in the community, the district found that the ADA projection method used didn'tfollow the normal trends. To remedy the situation, the district will more closely monitor the middle school enrollment to spot trends and apply to futureprojected enrollment at the high school level. In addtion, the district will apply larger reduction factor when estimating the loss of students due to theeconomy and other educational opportunities.

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





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 fiscalyears has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

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

DATA ENTRY: All data are extracted or calculated.

P-2 ADA EnrollmentEstimated/Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines 3, 6, and 25) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2010-11) 7,655 8,124 94.2%Second Prior Year (2011-12) 7,446 7,960 93.5%First Prior Year (2012-13) 7,264 7,727 94.0%

Historical Average Ratio: 93.9%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 94.4%

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

DATA ENTRY: If Form MYP exists, Estimated P-2 ADA for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. Enter data in the Enrollment column for the two subsequent years. All other data are extracted or calculated.

Estimated P-2 ADABudget Enrollment

(Form A, Lines 3, 6, and 25) Budget/ProjectedFiscal Year (Form MYP, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Budget Year (2013-14) 7,213 7,583 95.1% Not Met1st Subsequent Year (2014-15) 7,171 7,574 94.7% Not Met2nd Subsequent Year (2015-16) 7,171 7,574 94.7% Not Met

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


1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio is above the standard for one or more of the budget or two subsequent fiscal years. Provide reasons why theprojected ratio exceeds the district's historical average ratio by more than 0.5%.


Due to the district being in declining enrollment, the rules of hold harmless apply and the district Revenue Limit ADA will be the prior year ADA.




Form 01CS


4. CRITERION: Revenue Limit

STANDARD: Projected revenue limit for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by morethan the change in population and the funded cost-of-living adjustment (COLA) plus or minus one percent.

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

For districts funded by necessary small school formulas, projected revenue limit has not changed from the prior fiscal year by more than the fundedcost-of-living adjustment plus or minus one percent.

4A1. Calculating the District's Revenue Limit Standard

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year columns for Step 1a and Step 2a will be extracted; if not, enter data for the two subsequent years. In addition, the deficit factor, Step 1b, for the two subsequent years will be extracted from Form MYP if it exists; if not, it will link from the Budget Year column, but may be overwritten. Allother data are extracted or calculated.

Projected Revenue LimitPrior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

Step 1 - Funded COLA (2012-13) (2013-14) (2014-15) (2015-16)a. Base Revenue Limit (BRL) per ADA

(Form RL, Line 4) (Form MYP,Unrestricted, Line A1a) 7,750.53 7,871.53 8,013.53 8,189.53

b. Deficit Factor(Form RL, Line 16) (Form MYP,Unrestricted, Line A1g) 0.77728 0.77728 0.77728 0.77728

c. Funded BRL per ADA(Step 1a times Step 1b) 6,024.33 6,118.38 6,228.76 6,365.56

d. Prior Year Funded BRLper ADA 6,024.33 6,118.38 6,228.76

e. Difference(Step 1c minus Step 1d) 94.05 110.38 136.80

f. Percent Change Due to COLA(Step 1e divided by Step 1d) 1.56% 1.80% 2.20%

Step 2 - Change in Population a. Revenue Limit (Funded) ADA

(Form RL, Line 5c) (Form MYP,Unrestricted, Line A1c) 7,408.54 7,215.93 7,174.40 7,174.40

b. Prior Year RevenueLimit (Funded) ADA 7,408.54 7,215.93 7,174.40

c. Difference(Step 2a minus Step 2b) (192.61) (41.53) 0.00

d. Percent Change Due to Population(Step 2c divided by Step 2b) -2.60% -0.58% 0.00%

Step 3 - Total Change in Funded COLA and Population(Step 1f plus Step 2d) -1.04% 1.22% 2.20%

Revenue Limit Standard (Step 3, plus/minus 1%): -2.04% to -.04% .22% to 2.22% 1.20% to 3.20%

4A2. Alternate Revenue Limit 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 Revenue Limit (applicable if Form RL, Budget column, line 31, is zero)

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year(2012-13) (2013-14) (2014-15) (2015-16)

Projected Local Property Taxes(Form RL, Lines 25 thru 27) 27,027,877.00 24,256,640.00

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

(percent change fromprevious year, plus/minus 1%): N/A N/A N/A




Form 01CS


4A3. Alternate Revenue Limit Standard - Necessary Small School


Necessary Small School District Projected Revenue Limit (applicable if Form RL, Budget column, line 6, is greater than zero, and line 5c, RL ADA, is zero)

Budget Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16)

Necessary Small School Standard(Funded COLA change - Step 1f, plus/minus 1%): N/A N/A N/A

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

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


Revenue Limit(Fund 01, Objects 8011, 8012, 8020-8089) 48,947,287.00 48,133,346.00 48,689,159.00 49,669,798.00

District's Projected Change in Revenue Limit: -1.66% 1.15% 2.01%Revenue Limit Standard: -2.04% to -.04% .22% to 2.22% 1.20% to 3.20%

Status: Met Met Met

4C. Comparison of District Revenue Limit to the Standard


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





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 orthe district's required reserves percentage.

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

Third Prior Year (2010-11) 40,870,777.15 47,090,863.00 86.8%Second Prior Year (2011-12) 43,980,999.96 50,341,624.66 87.4%First Prior Year (2012-13) 44,296,605.00 52,306,591.00 84.7%

Historical Average Ratio: 86.3%


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): 83.3% to 89.3% 83.3% to 89.3% 83.3% to 89.3%

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 StatusBudget Year (2013-14) 45,309,880.00 52,085,066.00 87.0% Met1st Subsequent Year (2014-15) 45,537,747.61 52,105,951.11 87.4% Met2nd Subsequent Year (2015-16) 46,064,125.46 52,791,455.46 87.3% 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.





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 bymore than 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

DATA ENTRY: All data are extracted or calculated.Budget Year 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16)1. District's Change in Population and Funded COLA

(Criterion 4A1, Step 3): -1.04% 1.22% 2.20%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -11.04% to 8.96% -8.78% to 11.22% -7.80% to 12.20%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -6.04% to 3.96% -3.78% to 6.22% -2.80% to 7.20%

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 OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)First Prior Year (2012-13) 5,203,232.00Budget Year (2013-14) 4,915,687.00 -5.53% No1st Subsequent Year (2014-15) 4,915,687.00 0.00% No2nd Subsequent Year (2015-16) 4,915,687.00 0.00% No

Explanation:(required if Yes)

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)First Prior Year (2012-13) 10,340,855.00Budget Year (2013-14) 10,465,875.00 1.21% No1st Subsequent Year (2014-15) 10,254,934.00 -2.02% No2nd Subsequent Year (2015-16) 10,248,539.00 -0.06% No


Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)First Prior Year (2012-13) 7,536,241.00Budget Year (2013-14) 6,758,127.00 -10.32% Yes1st Subsequent Year (2014-15) 6,758,510.00 0.01% No2nd Subsequent Year (2015-16) 6,758,936.00 0.01% No


The district projects to receive less Special Ed funding because of declining enrollment, in addition, the district reducded the 13-14 budget for anyone-time funding received in the 12-13 Fiscal Year as part of the budget year projections process.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)First Prior Year (2012-13) 5,250,143.00Budget Year (2013-14) 3,056,689.00 -41.78% Yes1st Subsequent Year (2014-15) 3,109,298.50 1.72% No2nd Subsequent Year (2015-16) 3,187,032.00 2.50% No


The first prior year budget includes carryover balances from the 2011-12 year, being that these are budgeted to be fully expended in the 11-12 fiscalyear, the amounts are removed in the 2013-14 budget year.




Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)First Prior Year (2012-13) 11,099,600.00Budget Year (2013-14) 10,738,926.00 -3.25% No1st Subsequent Year (2014-15) 10,635,449.00 -0.96% No2nd Subsequent Year (2015-16) 10,901,044.00 2.50% No


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


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2012-13) 23,080,328.00Budget Year (2013-14) 22,139,689.00 -4.08% Met1st Subsequent Year (2014-15) 21,929,131.00 -0.95% Met2nd Subsequent Year (2015-16) 21,923,162.00 -0.03% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2012-13) 16,349,743.00Budget Year (2013-14) 13,795,615.00 -15.62% Not Met1st Subsequent Year (2014-15) 13,744,747.50 -0.37% Met2nd Subsequent Year (2015-16) 14,088,076.00 2.50% 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 MET - Projected total operating revenues have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:Federal Revenue(linked from 6B

if NOT met)

Explanation:Other State Revenue

(linked from 6B if NOT met)

Explanation:Other Local Revenue


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 forthe projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditureswithin the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies


The first prior year budget includes carryover balances from the 2011-12 year, being that these are budgeted to be fully expended in the 11-12 fiscalyear, the amounts are removed in the 2013-14 budget year.

Explanation:Services and Other Exps





Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amounts required pursuant to Education Codesections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major Maintenance/Restricted Maintenance Account), if applicable.

7A. Determining the District's Compliance with the Contribution Requirement for EC Section 17584 - Deferred Maintenance

NOTE: SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011), eliminates the local match requirement for Deferred Maintenance from 2008-09through 2014-15. Therefore, this section has been inactivated for that period.

7B. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and amended by SB 70(Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

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 notmet, 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 revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation? Yes

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C) (Fund 10, objects 7211-7213 and 7221-7223 with resources 3300-3499 and 6500-6540) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 73,560,646.00b. Plus: Pass-through Revenues 1% Required Budgeted Contribution ¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is No) (Line 2c times 1%) Maintenance Account Statusc. Net Budgeted Expenditures and Other Financing Uses 73,560,646.00 735,606.46 1,646,666.00 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. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)]) Other (explanation must be provided)

Explanation:(required if NOT metand 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 andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

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

DATA ENTRY: All data are extracted or calculated.Third Prior Year Second Prior Year First Prior Year

(2010-11) (2011-12) (2012-13)1. District's Available Reserve Amounts (resources 0000-1999)

a. Designated for Economic Uncertainties (Funds 01 and 17, Object 9770) 3,560,216.00b. Undesignated Amounts (Funds 01 and 17, Object 9790) 1,259,820.21c. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 3,531,311.98 3,801,889.00d. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 607,752.38 112,895.52e. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) 0.00 0.00 (1.20)f. Available Reserves (Lines 1a through 1e) 4,820,036.21 4,139,064.36 3,914,783.32

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 71,204,333.81 70,626,239.53 76,037,780.00b. Less: Special Education Pass-through Funds (Fund 01, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)c. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00d. Net Expenditures and Other Financing Uses (Line 2a minus Line 2b, or Line 2a plus Line 2c) 71,204,333.81 70,626,239.53 76,037,780.00

3. District's Available Reserve Percentage(Line 1f divided by Line 2d) 6.8% 5.9% 5.1%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 2.3% 2.0% 1.7%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertaintiesand the Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending 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 expeditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending LevelUnrestricted 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) StatusThird Prior Year (2010-11) 2,537,491.16 49,250,863.00 N/A MetSecond Prior Year (2011-12) 1,193,154.94 50,801,624.66 N/A MetFirst Prior Year (2012-13) (4,755,489.00) 52,766,591.00 9.0% Not MetBudget Year (2013-14) (Information only) (5,357,270.00) 52,545,066.00

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.


In the 2012-13 fiscal year, the budget reflects carryover balances, which are intended to be one-time expenditures but would appear to create anexcessive deficit spending level. These one-time budgeted expenditures are removed in the 2013-14 budget year.




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 thanthe following percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 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'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) StatusThird Prior Year (2010-11) 9,337,309.11 10,269,942.44 N/A MetSecond Prior Year (2011-12) 11,603,797.44 12,807,433.60 N/A MetFirst Prior Year (2012-13) 11,831,736.00 14,000,588.54 N/A MetBudget Year (2013-14) (Information only) 9,245,099.54

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.





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:

Percentage Level District ADA 5% or $63,000 (greater of) 0 to 3004% or $63,000 (greater of) 301 to 1,000

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

¹ Available reserves are the unrestricted amounts in the 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)may exclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Criterion 3, Item 3B): 7,213 7,171 7,171

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):


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.


1. Expenditures and Other Financing Uses(Fund 01, objects 1000-7999) (Form MYP, Line B11) 73,560,646.00 73,826,020.58 74,858,843.75

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) 73,560,646.00 73,826,020.58 74,858,843.75

4. Reserve Standard Percentage Level 3% 3% 3%5. Reserve Standard - by Percent

(Line B3 times Line B4) 2,206,819.38 2,214,780.62 2,245,765.316. Reserve Standard - by Amount

($63,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 2,206,819.38 2,214,780.62 2,245,765.31




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(2013-14)

1st Subsequent Year(2014-15)

2nd Subsequent Year(2015-16)

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) 3,678,032.00

3. General Fund - Unassigned/Unappropriated Amount(Fund 01, Object 9790) (Form MYP, Line E1c) 105,837.00 (1,405,827.56) (6,754,321.12)

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) (1.20) 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) 3,783,867.80 (1,405,827.56) (6,754,321.12)

9. District's Budgeted Reserve Percentage (Information only)(Line 8 divided by Section 10B, Line 3) 5.14% -1.90% -9.02%

District's Reserve Standard (Section 10B, Line 7): 2,206,819.38 2,214,780.62 2,245,765.31

Status: Met Not Met Not Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD NOT MET - Projected available reserves are below the standard in one or more of the budget or two subsequent fiscal years. Provide reasons for reserves fallingbelow the standard and what plans and actions are anticipated to be taken to increase reserves to, or above, the standard.


The district built the 2013-14 budget very conservatively. In the event that the state does not fund schools at the level anticipated, the district is takinga resolution to the board with this adoption. The resolution will outline the cuts that will need to be made in the budget year to avoid the potentialnegative fund balance in the 2014-15 year and beyond.




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 ofthe total general fund expenditures that are funded with one-time resources? No

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

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoinggeneral 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 yearscontingent 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.Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whethercontributions are ongoing 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 transfersare ongoing 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 doesnot exist, 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 (2012-13) (5,488,247.00)Budget Year (2013-14) (6,104,557.00) 616,310.00 11.2% Not Met1st Subsequent Year (2014-15) (6,364,141.00) 259,584.00 4.3% Met2nd Subsequent Year (2015-16) (6,673,590.00) 309,449.00 4.9% Met

1b. Transfers In, General Fund *First Prior Year (2012-13) 513,100.00Budget Year (2013-14) 1,513,100.00 1,000,000.00 194.9% Not Met1st Subsequent Year (2014-15) 1,513,100.00 0.00 0.0% Met2nd Subsequent Year (2015-16) 1,513,100.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2012-13) 460,000.00Budget Year (2013-14) 460,000.00 0.00 0.0% Met1st Subsequent Year (2014-15) 460,000.00 0.00 0.0% Met2nd Subsequent Year (2015-16) 460,000.00 0.00 0.0% Met

1d. Impact of Capital ProjectsDo 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 thebudget or 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 the district's plan, with timeframes, for reducing or eliminating the contribution.


Due to the potential loss of Special Education revenue and the additoinal cost of Mental Health Services, the district is projecting a considerableincrease in contribution to the program.

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 theamount(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 thetransfers.


The district will be using funds reserved in fund 67-17 to off-set retiree benefits funded out of the general fund.




Form 01CS


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


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 commmitments for postemployment benefitsother than pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2013

Capital LeasesCertificates of Participation 26 25-19-0000 7438 & 7439 9,110,000General Obligation Bonds 9 51-00 18,111,590Supp Early Retirement Program 1 03-00 3901 & 3902 244,406State School Building LoansCompensated Absences

Other Long-term Commitments (do not include OPEB):2010 COP 25 25-19-9010 7438 & 7439 33,600,0002010 COP QSCBS 14 25-19-9010 7438 & 7439 17,600,000GO Bonds Series A 22 51-00 34,216,905GO Bonds Series B 37 51-00 26,996,392GO Bonds Series C 39 51-00 20,000,4512013 Supp Early Retirement Prgm 4 03-00 3901 & 3902 305,115


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

Capital LeasesCertificates of Participation 632,188 629,588 631,188 632,388General Obligation Bonds 5,105,000 5,645,000 6,405,000 6,390,000Supp Early Retirement Program 244,406 244,406 0 0State School Building LoansCompensated Absences

Other Long-term Commitments (continued):2010 COP 1,671,081 1,671,081 1,671,081 1,671,0812010 COP QSCBS 1,343,068 1,781,318 1,777,318 1,832,068GO Bonds Series AGO Bonds Series BGO Bonds Series C2013 Supp Early Retirement Prgm

Total Annual Payments: 8,995,743 9,971,393 10,484,587 10,525,537Has total annual payment increased over prior year (2012-13)? 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 willbe funded.

Explanation:(required if Yes

to increase in totalannual payments)

The COP Payments will be paid by both Developer and Redevelopment Fees and the GO Bonds will be paid through Property Tax Assessments.

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.





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 theannual required 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 therequired contribution; 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 otherthan pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:a. Are they lifetime benefits? No

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:

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 12,202,585 0

4. OPEB Liabilitiesa. OPEB actuarial accrued liability (AAL) 19,567,404.00b. OPEB unfunded actuarial accrued liability (UAAL) 19,567,404.00c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation Aug 25, 2012

Budget Year 1st Subsequent Year 2nd Subsequent Year5. OPEB Contributions (2013-14) (2014-15) (2015-16)

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method 1,470,953.00 1,470,953.00 1,470,953.00b. 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 1,532,148.00c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 1,532,148.00 1,532,148.00 1,532,148.00d. Number of retirees receiving OPEB benefits 259 259 259




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 Liabilitiesa. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs

Budget Year 1st Subsequent Year 2nd Subsequent Year4. Self-Insurance Contributions (2013-14) (2014-15) (2015-16)

a. Required contribution (funding) for self-insurance programsb. 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; andinclude all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare theincrease in new commitments 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 providethe county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of thedistrict governing 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(2012-13) (2013-14) (2014-15) (2015-16)

Number of certificated (non-management)full-time-equivalent (FTE) positions 347.3 343.3 339.3 339.3

Certificated (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year? No

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 Settled2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certifiedby the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the agreement?

If Yes, date of budget revision board adoption:

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

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16)

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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

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

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




Form 01CS


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits 274,076


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

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2013-14) (2014-15) (2015-16)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits 3,823,204 3,823,204 3,823,2043. Percent of H&W cost paid by employer 100.0% 100.0% 100.0%4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0%

Certificated (Non-management) Prior Year SettlementsAre 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:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2013-14) (2014-15) (2015-16)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 467,057 473,129 479,2803. Percent change in step & column over prior year 1.3% 1.3% 1.3%

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2013-14) (2014-15) (2015-16)

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

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

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



Number of classified (non-managment)FTE positions 200.7 212.8 212.8 212.8

Classified (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year? No

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.


Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certifiedby the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the agreement?

If Yes, date of budget revision board adoption:

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



One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement


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

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 117,949






Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2013-14) (2014-15) (2015-16)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits 2,855,783 2,855,783 2,855,7833. Percent of H&W cost paid by employer 100.0% 100.0% 100.0%4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0%

Classified (Non-management) Prior Year SettlementsAre any new costs from prior year settlements included in the budget?

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

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2013-14) (2014-15) (2015-16)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 185,425 187,836 190,2783. Percent change in step & column over prior year 1.3% 1.3% 1.3%

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2013-14) (2014-15) (2015-16)

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

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

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



Number of management, supervisor, andconfidential FTE positions 47.3 50.2 50.2 50.2

Management/Supervisor/Confidential Salary and Benefit Negotiations

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

If Yes, complete question 2.


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



Total cost of salary settlement


Negotiations Not Settled3. Cost of a one percent increase in salary and statutory benefits 54,319



Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2013-14) (2014-15) (2015-16)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits 509,871 509,871 509,8713. Percent of H&W cost paid by employer 100.0% 100.0% 100.0%4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0%

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2013-14) (2014-15) (2015-16)

1. Are step & column adjustements included in the budget and MYPs? Yes Yes Yes2. Cost of step and column adjustments 38,324 38,822 39,3273. Percent change in step & column over prior year 1.3% 1.3% 1.3%

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2013-14) (2014-15) (2015-16)

1. Are costs of other benefits included in the budget and MYPs? Yes Yes Yes2. Total cost of other benefits 112,155 112,155 112,1553. Percent change in cost of other benefits over prior year




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, butmay alert 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 anegative 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 theenrollment budget 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'senrollment, either in the prior fiscal year or budget year? No

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

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

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

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

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

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

Comments:(optional)

End of School District Budget Criteria and Standards Review


July 1 Budget (Single Adoption)Adult Education Fund

Expenditures by Object37 68106 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: fund-b (Rev 03/13/2013) Page 1 Printed: 6/10/2013 8:31 AM

Description Resource Codes Object Codes2012-13

Estimated Actuals2013-14Budget

PercentDifference

A. REVENUES

1) Revenue Limit Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 566,203.00 566,203.00 0.0%

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

4) Other Local Revenue 8600-8799 95,682.00 32,500.00 -66.0%

5) TOTAL, REVENUES 661,885.00 598,703.00 -9.5%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 104,913.00 79,694.00 -24.0%

2) Classified Salaries 2000-2999 276,277.00 272,520.00 -1.4%

3) Employee Benefits 3000-3999 132,760.00 126,982.00 -4.4%

4) Books and Supplies 4000-4999 190,958.00 42,622.00 -77.7%

5) Services and Other Operating Expenditures 5000-5999 69,229.00 66,422.00 -4.1%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 8,983.00 7,963.00 -11.4%

9) TOTAL, EXPENDITURES 783,120.00 596,203.00 -23.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (121,235.00) 2,500.00 -102.1%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (121,235.00) 2,500.00 -102.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 896,518.34 775,283.34 -13.5%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 896,518.34 775,283.34 -13.5%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 896,518.34 775,283.34 -13.5%

2) Ending Balance, June 30 (E + F1e) 775,283.34 777,783.34 0.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.55 0.55 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 775,282.79 777,782.79 0.3%

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 0.00 0.00 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

H. 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) Deferred Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00

I. FUND EQUITY

Ending Fund Balance, June 30 (G9 - H6) 0.00




Form 11




PercentDifference

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 13,432.00 13,432.00 0.0%

No Child Left Behind 3105, 3200, 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 552,771.00 552,771.00 0.0%

TOTAL, FEDERAL REVENUE 566,203.00 566,203.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

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

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

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%




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 2,500.00 2,500.00 0.0%

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

Fees and Contracts Adult Education Fees 8671 30,000.00 30,000.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 63,182.00 0.00 -100.0%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 95,682.00 32,500.00 -66.0%

TOTAL, REVENUES 661,885.00 598,703.00 -9.5%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 101,682.00 76,464.00 -24.8%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 3,231.00 3,230.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 104,913.00 79,694.00 -24.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 13,058.00 7,701.00 -41.0%

Classified Support Salaries 2200 29,387.00 34,057.00 15.9%

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

Clerical, Technical and Office Salaries 2400 143,860.00 140,628.00 -2.2%

Other Classified Salaries 2900 89,972.00 90,134.00 0.2%

TOTAL, CLASSIFIED SALARIES 276,277.00 272,520.00 -1.4%

EMPLOYEE BENEFITS

STRS 3101-3102 8,546.00 10,582.00 23.8%

PERS 3201-3202 30,574.00 25,566.00 -16.4%

OASDI/Medicare/Alternative 3301-3302 22,217.00 22,106.00 -0.5%

Health and Welfare Benefits 3401-3402 43,924.00 44,871.00 2.2%

Unemployment Insurance 3501-3502 4,235.00 558.00 -86.8%

Workers' Compensation 3601-3602 8,281.00 8,316.00 0.4%

OPEB, Allocated 3701-3702 14,983.00 14,983.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

PERS Reduction 3801-3802 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 132,760.00 126,982.00 -4.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 7,457.00 5,613.00 -24.7%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 67,370.00 25,837.00 -61.6%

Noncapitalized Equipment 4400 116,131.00 11,172.00 -90.4%

TOTAL, BOOKS AND SUPPLIES 190,958.00 42,622.00 -77.7%




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 6,036.00 6,678.00 10.6%

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 39,845.00 36,377.00 -8.7%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 190.00 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 22,698.00 22,907.00 0.9%

Communications 5900 460.00 460.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 69,229.00 66,422.00 -4.1%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

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 8,983.00 7,963.00 -11.4%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 8,983.00 7,963.00 -11.4%

TOTAL, EXPENDITURES 783,120.00 596,203.00 -23.9%




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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


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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

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

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

Transfers of Restricted Balances 8997 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

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


July 1 Budget (Single Adoption)Child Development FundExpenditures by Object

37 68106 0000000Form 12




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 3,825.00 9,651.00 152.3%


4) Other Local Revenue 8600-8799 10.00 5.00 -50.0%

5) TOTAL, REVENUES 4,039.00 10,056.00 149.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 38.00 38.00 0.0%

3) Employee Benefits 3000-3999 5.00 5.00 0.0%

4) Books and Supplies 4000-4999 5,114.00 3,620.00 -29.2%

5) Services and Other Operating Expenditures 5000-5999 3,622.00 5,886.00 62.5%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 391.00 507.00 29.7%

9) TOTAL, EXPENDITURES 9,170.00 10,056.00 9.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (5,131.00) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




37 68106 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,131.00) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 5,130.78 (0.22) -100.0%


c) As of July 1 - Audited (F1a + F1b) 5,130.78 (0.22) -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 5,130.78 (0.22) -100.0%

2) Ending Balance, June 30 (E + F1e) (0.22) (0.22) 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 0.00 0.00 0.0%



Unassigned/Unappropriated Amount 9790 (0.22) (0.22) 0.0%



37 68106 0000000Form 12




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




H. LIABILITIES







I. FUND EQUITY




37 68106 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 3,825.00 9,651.00 152.3%

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 3,825.00 9,651.00 152.3%

OTHER STATE REVENUE

Child Nutrition Programs 8520 204.00 400.00 96.1%

Child Development Apportionments 8530 0.00 0.00 0.0%

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

State Preschool 6055, 6056, 6105 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 10.00 5.00 -50.0%


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 10.00 5.00 -50.0%

TOTAL, REVENUES 4,039.00 10,056.00 149.0%



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%


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 38.00 38.00 0.0%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 38.00 38.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 3.00 3.00 0.0%

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 1.00 1.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 5.00 5.00 0.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%


Materials and Supplies 4300 3,120.00 3,620.00 16.0%

Noncapitalized Equipment 4400 1,994.00 0.00 -100.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 5,114.00 3,620.00 -29.2%



37 68106 0000000Form 12




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%


Insurance 5400-5450 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 3,622.00 5,886.00 62.5%

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

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 3,622.00 5,886.00 62.5%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 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 391.00 507.00 29.7%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 391.00 507.00 29.7%

TOTAL, EXPENDITURES 9,170.00 10,056.00 9.7%



37 68106 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 Budget (Single Adoption)Child Development FundExpenditures by Function

37 68106 0000000Form 12


Description Function Codes Object Codes2012-13


PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 3,825.00 9,651.00 152.3%


4) Other Local Revenue 8600-8799 10.00 5.00 -50.0%

5) TOTAL, REVENUES 4,039.00 10,056.00 149.0%


1) Instruction 1000-1999 0.00 0.00 0.0%

2) Instruction - Related Services 2000-2999 0.00 0.00 0.0%

3) Pupil Services 3000-3999 6,785.00 9,549.00 40.7%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 1,994.00 0.00 -100.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 391.00 507.00 29.7%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 9,170.00 10,056.00 9.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (5,131.00) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%



July 1 Budget (Single Adoption)Child Development FundExpenditures by Function

37 68106 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,131.00) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 5,130.78 (0.22) -100.0%


c) As of July 1 - Audited (F1a + F1b) 5,130.78 (0.22) -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 5,130.78 (0.22) -100.0%

2) Ending Balance, June 30 (E + F1e) (0.22) (0.22) 0.0%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0%

d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%


Unassigned/Unappropriated Amount 9790 (0.22) (0.22) 0.0%


July 1 Budget (Single Adoption)Child Development Fund


Form 12





July 1 Budget (Single Adoption)Cafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 2,113,000.00 2,113,000.00 0.0%

3) Other State Revenue 8300-8599 185,000.00 185,000.00 0.0%

4) Other Local Revenue 8600-8799 533,500.00 533,500.00 0.0%

5) TOTAL, REVENUES 2,831,500.00 2,831,500.00 0.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 925,220.00 1,029,835.00 11.3%

3) Employee Benefits 3000-3999 310,902.00 329,704.00 6.0%

4) Books and Supplies 4000-4999 1,562,648.00 1,565,590.00 0.2%


6) Capital Outlay 6000-6999 21,244.00 21,244.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 78,000.00 159,082.00 104.0%

9) TOTAL, EXPENDITURES 2,968,488.00 3,172,987.00 6.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (136,988.00) (341,487.00) 149.3%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (136,988.00) (341,487.00) 149.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,110,593.14 973,605.14 -12.3%


c) As of July 1 - Audited (F1a + F1b) 1,110,593.14 973,605.14 -12.3%


e) Adjusted Beginning Balance (F1c + F1d) 1,110,593.14 973,605.14 -12.3%

2) Ending Balance, June 30 (E + F1e) 973,605.14 632,118.14 -35.1% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 20,112.24 20,112.24 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 953,492.90 612,005.90 -35.8%









Form 13




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




H. LIABILITIES







I. FUND EQUITY





Form 13




PercentDifference

REVENUE LIMIT SOURCES

Revenue Limit Transfers

Unrestricted Revenue Limit Transfers - Current Year 0000 8091 0.00 0.00 0.0%

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

Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.0%

TOTAL, REVENUE LIMIT SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Child Nutrition Programs 8220 2,113,000.00 2,113,000.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 2,113,000.00 2,113,000.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 185,000.00 185,000.00 0.0%


TOTAL, OTHER STATE REVENUE 185,000.00 185,000.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 530,000.00 530,000.00 0.0%


Interest 8660 3,500.00 3,500.00 0.0%


Fees and Contracts


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 533,500.00 533,500.00 0.0%

TOTAL, REVENUES 2,831,500.00 2,831,500.00 0.0%




Form 13




PercentDifference





CLASSIFIED SALARIES

Classified Support Salaries 2200 762,715.00 870,241.00 14.1%

Classified Supervisors' and Administrators' Salaries 2300 114,116.00 107,894.00 -5.5%

Clerical, Technical and Office Salaries 2400 48,389.00 51,700.00 6.8%


TOTAL, CLASSIFIED SALARIES 925,220.00 1,029,835.00 11.3%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 76,913.00 90,884.00 18.2%

OASDI/Medicare/Alternative 3301-3302 69,069.00 76,924.00 11.4%

Health and Welfare Benefits 3401-3402 104,047.00 104,552.00 0.5%

Unemployment Insurance 3501-3502 10,368.00 1,043.00 -89.9%

Workers' Compensation 3601-3602 19,179.00 23,014.00 20.0%

OPEB, Allocated 3701-3702 23,677.00 23,677.00 0.0%


PERS Reduction 3801-3802 7,289.00 9,250.00 26.9%


TOTAL, EMPLOYEE BENEFITS 310,902.00 329,704.00 6.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 170,823.00 171,872.00 0.6%

Noncapitalized Equipment 4400 17,211.00 17,211.00 0.0%

Food 4700 1,374,614.00 1,376,507.00 0.1%

TOTAL, BOOKS AND SUPPLIES 1,562,648.00 1,565,590.00 0.2%




Form 13




PercentDifference



Travel and Conferences 5200 8,904.00 8,904.00 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 29,691.00 29,691.00 0.0%


Transfers of Direct Costs - Interfund 5750 (14,593.00) (17,535.00) 20.2%


Communications 5900 480.00 480.00 0.0%


CAPITAL OUTLAY


Equipment 6400 21,244.00 21,244.00 0.0%


TOTAL, CAPITAL OUTLAY 21,244.00 21,244.00 0.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 78,000.00 159,082.00 104.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 78,000.00 159,082.00 104.0%

TOTAL, EXPENDITURES 2,968,488.00 3,172,987.00 6.9%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Expenditures by Function37 68106 0000000

Form 13




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 2,113,000.00 2,113,000.00 0.0%

3) Other State Revenue 8300-8599 185,000.00 185,000.00 0.0%


5) TOTAL, REVENUES 2,831,500.00 2,831,500.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 2,884,048.00 3,007,465.00 4.3%


5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 78,000.00 159,082.00 104.0%

8) Plant Services 8000-8999 6,440.00 6,440.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 2,968,488.00 3,172,987.00 6.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (136,988.00) (341,487.00) 149.3%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (136,988.00) (341,487.00) 149.3%


a) As of July 1 - Unaudited 9791 1,110,593.14 973,605.14 -12.3%


c) As of July 1 - Audited (F1a + F1b) 1,110,593.14 973,605.14 -12.3%


e) Adjusted Beginning Balance (F1c + F1d) 1,110,593.14 973,605.14 -12.3%

2) Ending Balance, June 30 (E + F1e) 973,605.14 632,118.14 -35.1%

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

Stores 9712 20,112.24 20,112.24 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 953,492.90 612,005.90 -35.8%



d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%




July 1 Budget (Single Adoption)Cafeteria Special Revenue FundExhibit: Restricted Balance Detail

37 68106 0000000Form 13



5310 Child Nutrition: School Programs (e.g., School Lunch, School B 953,492.90 612,005.90

Total, Restricted Balance 953,492.90 612,005.90


July 1 Budget (Single Adoption)Deferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 4,600.00 4,600.00 0.0%

B. EXPENDITURES




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%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,600.00 4,600.00 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 4,600.00 4,600.00 0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,314,000.00 1,318,600.00 0.4%


c) As of July 1 - Audited (F1a + F1b) 1,314,000.00 1,318,600.00 0.4%


e) Adjusted Beginning Balance (F1c + F1d) 1,314,000.00 1,318,600.00 0.4%

2) Ending Balance, June 30 (E + F1e) 1,318,600.00 1,323,200.00 0.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 1,318,600.00 1,323,200.00 0.3%







Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




H. LIABILITIES







I. FUND EQUITY





Form 14




PercentDifference

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 4,600.00 4,600.00 0.0%


Other Local Revenue




TOTAL, REVENUES 4,600.00 4,600.00 0.0%




Form 14




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%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 14




PercentDifference






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


From: General, Special Reserve, & Building Funds 8915 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS







July 1 Budget (Single Adoption)Capital Facilities FundExpenditures by Object

37 68106 0000000Form 25

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: fund-d (Rev 11/06/2012) Page 1 Printed: 6/10/2013 8:34 AM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2,618,924.00 2,700,251.00 3.1%

5) TOTAL, REVENUES 2,618,924.00 2,700,251.00 3.1%

B. EXPENDITURES


2) Classified Salaries 2000-2999 61,024.00 0.00 -100.0%

3) Employee Benefits 3000-3999 13,025.00 0.00 -100.0%

4) Books and Supplies 4000-4999 24,891.00 0.00 -100.0%


6) Capital Outlay 6000-6999 39,575,537.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 3,646,337.00 4,081,987.00 11.9%


9) TOTAL, EXPENDITURES 43,423,920.00 4,129,037.00 -90.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (40,804,996.00) (1,428,786.00) -96.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses 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

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (39,859,960.00) (483,750.00) -98.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 50,100,292.88 10,240,332.88 -79.6%


c) As of July 1 - Audited (F1a + F1b) 50,100,292.88 10,240,332.88 -79.6%


e) Adjusted Beginning Balance (F1c + F1d) 50,100,292.88 10,240,332.88 -79.6%

2) Ending Balance, June 30 (E + F1e) 10,240,332.88 9,756,582.88 -4.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,484,556.20 1,460,144.20 -1.6%



d) Assigned Other Assignments 9780 8,755,776.68 8,296,438.68 -5.2%

Habitat Mitigation 0000 9780 80,630.00

Learning Center COP Payments 0000 9780 8,215,808.68

Habitat Mitigation 0000 9780 80,630.00

Learning Center COP Payments 0000 9780 8,675,146.68





37 68106 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




H. LIABILITIES




4) Current Loans 9640 0.00



I. FUND EQUITY




37 68106 0000000Form 25




PercentDifference

OTHER STATE REVENUE

Tax Relief Subventions 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%

Community Redevelopment Funds Not Subject to RL Deduction 8625 2,404,924.00 2,486,251.00 3.4%

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


Interest 8660 24,000.00 24,000.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 190,000.00 190,000.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 2,618,924.00 2,700,251.00 3.1%

TOTAL, REVENUES 2,618,924.00 2,700,251.00 3.1%



37 68106 0000000Form 25




PercentDifference




CLASSIFIED SALARIES

Classified Support Salaries 2200 61,024.00 0.00 -100.0%




TOTAL, CLASSIFIED SALARIES 61,024.00 0.00 -100.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 6,448.00 0.00 -100.0%

OASDI/Medicare/Alternative 3301-3302 3,754.00 0.00 -100.0%


Unemployment Insurance 3501-3502 672.00 0.00 -100.0%

Workers' Compensation 3601-3602 1,246.00 0.00 -100.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


PERS Reduction 3801-3802 905.00 0.00 -100.0%


TOTAL, EMPLOYEE BENEFITS 13,025.00 0.00 -100.0%

BOOKS AND SUPPLIES



Materials and Supplies 4300 13,588.00 0.00 -100.0%


TOTAL, BOOKS AND SUPPLIES 24,891.00 0.00 -100.0%



37 68106 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 56,056.00 0.00 -100.0%






CAPITAL OUTLAY

Land 6100 502,211.00 0.00 -100.0%


Buildings and Improvements of Buildings 6200 39,044,080.00 0.00 -100.0%

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

Equipment 6400 29,246.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 39,575,537.00 0.00 -100.0%


Other Transfers Out


Debt Service

Debt Service - Interest 7438 3,311,337.00 3,296,987.00 -0.4%

Other Debt Service - Principal 7439 335,000.00 785,000.00 134.3%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 3,646,337.00 4,081,987.00 11.9%

TOTAL, EXPENDITURES 43,423,920.00 4,129,037.00 -90.5%



37 68106 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease- 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




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 945,036.00 945,036.00 0.0%


July 1 Budget (Single Adoption)County School Facilities Fund


Form 35




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 984,239.00 0.00 -100.0%


5) TOTAL, REVENUES 1,036,239.00 52,000.00 -95.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 1,361,539.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 1,150.00 0.00 -100.0%

6) Capital Outlay 6000-6999 5,148,542.00 0.00 -100.0%



9) TOTAL, EXPENDITURES 6,511,231.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (5,474,992.00) 52,000.00 -100.9%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,474,992.00) 52,000.00 -100.9%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 9,089,553.84 9,141,553.84 0.6%









Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




H. LIABILITIES







I. FUND EQUITY





Form 35




PercentDifference

FEDERAL REVENUE


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

School Facilities Apportionments 8545 984,239.00 0.00 -100.0%



TOTAL, OTHER STATE REVENUE 984,239.00 0.00 -100.0%

OTHER LOCAL REVENUE



Interest 8660 52,000.00 52,000.00 0.0%


Other Local Revenue




TOTAL, REVENUES 1,036,239.00 52,000.00 -95.0%




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%


PERS Reduction 3801-3802 0.00 0.00 0.0%



BOOKS AND SUPPLIES


Materials and Supplies 4300 577,102.00 0.00 -100.0%


TOTAL, BOOKS AND SUPPLIES 1,361,539.00 0.00 -100.0%




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,150.00 0.00 -100.0%





TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,150.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 1,326,037.00 0.00 -100.0%


Equipment 6400 3,822,505.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 5,148,542.00 0.00 -100.0%


Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 6,511,231.00 0.00 -100.0%




Form 35




PercentDifference

INTERFUND TRANSFERS


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










Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 Budget (Single Adoption)Special Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 18,000.00 18,000.00 0.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 84,710.00 0.00 -100.0%

3) Employee Benefits 3000-3999 24,172.00 0.00 -100.0%



6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 152,412.00 35,360.00 -76.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (134,412.00) (17,360.00) -87.1%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 260,000.00 260,000.00 0.0%

b) Transfers Out 7600-7629 513,100.00 513,100.00 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 (253,100.00) (253,100.00) 0.0%




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (387,512.00) (270,460.00) -30.2%






2) Ending Balance, June 30 (E + F1e) 4,617,750.25 4,347,290.25 -5.9% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 4,617,750.25 4,347,290.25 -5.9%

Technology Computer Replacement Program 0000 9780 336,736.57

Capital Projects 0000 9780 4,010,553.68

Mobile Modular 0000 9780

Technology Computer Replacement Program 0000 9780 452,400.00

Capital Projects 0000 9780 4,150,553.68

Mobile Modular 0000 9780 14,796.57






Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




H. LIABILITIES







I. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE




OTHER LOCAL REVENUE

Other Local Revenue

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



Interest 8660 18,000.00 18,000.00 0.0%


Other Local Revenue




TOTAL, REVENUES 18,000.00 18,000.00 0.0%




Form 40




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 84,710.00 0.00 -100.0%




TOTAL, CLASSIFIED SALARIES 84,710.00 0.00 -100.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 9,670.00 0.00 -100.0%

OASDI/Medicare/Alternative 3301-3302 5,533.00 0.00 -100.0%


Unemployment Insurance 3501-3502 932.00 0.00 -100.0%

Workers' Compensation 3601-3602 1,729.00 0.00 -100.0%

OPEB, Allocated 3701-3702 4,950.00 0.00 -100.0%


PERS Reduction 3801-3802 1,358.00 0.00 -100.0%


TOTAL, EMPLOYEE BENEFITS 24,172.00 0.00 -100.0%

BOOKS AND SUPPLIES








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 35,360.00 35,360.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 8,170.00 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

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 152,412.00 35,360.00 -76.8%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 260,000.00 260,000.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 260,000.00 260,000.00 0.0%


To: General Fund/CSSF 7612 0.00 0.00 0.0%


To: Deferred Maintenance Fund 7615 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 513,100.00 513,100.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 513,100.00 513,100.00 0.0%




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




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (253,100.00) (253,100.00) 0.0%


July 1 Budget (Single Adoption)Bond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES





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%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,069,978.00 3,069,978.00 0.0%






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 3,069,978.00 3,069,978.00 0.0%






Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00




H. LIABILITIES







I. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8572 0.00 0.00 0.0%


OTHER LOCAL REVENUE

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

Unsecured Roll 8612 0.00 0.00 0.0%

Prior Years' Taxes 8613 0.00 0.00 0.0%

Supplemental Taxes 8614 0.00 0.00 0.0%

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

Interest 8660 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.0%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.0%




TOTAL, EXPENDITURES 0.00 0.00 0.0%




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 51




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 0.00 0.00 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%


a) As of July 1 - Unaudited 9791 3,069,978.00 3,069,978.00 0.0%





2) Ending Balance, June 30 (E + F1e) 3,069,978.00 3,069,978.00 0.0% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 3,069,978.00 3,069,978.00 0.0%






Form 51





July 1 Budget (Single Adoption)Self-Insurance FundExpenses by Object

37 68106 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: fund-e (Rev 11/06/2012) Page 1 Printed: 6/10/2013 8:38 AM



PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 44,600.00 1,576,748.00 3435.3%

5) TOTAL, REVENUES 44,600.00 1,576,748.00 3435.3%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 0.00 1,532,148.00 New

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 0.00 1,532,148.00 New

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 44,600.00 44,600.00 0.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 200,000.00 200,000.00 0.0%

b) Transfers Out 7600-7629 0.00 1,000,000.00 New


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 200,000.00 (800,000.00) -500.0%



37 68106 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 244,600.00 (755,400.00) -408.8%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 12,108,031.69 12,352,631.69 2.0%




e) Adjusted Beginning Net Position (F1c + F1d) 12,108,031.69 12,352,631.69 2.0%

2) Ending Net Position, June 30 (E + F1e) 12,352,631.69 11,597,231.69 -6.1% 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 12,352,631.69 11,597,231.69 -6.1%



37 68106 0000000Form 67




PercentDifference



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

H. LIABILITIES






6) Long-Term Liabilities a) Net OPEB Obligation 9664 0.00

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00


I. NET POSITION

Net Position, June 30 (G10 - H7) 0.00



37 68106 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 44,600.00 44,600.00 0.0%


Fees and Contracts

In-District Premiums/ Contributions 8674 0.00 1,532,148.00 New

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 44,600.00 1,576,748.00 3435.3%

TOTAL, REVENUES 44,600.00 1,576,748.00 3435.3%



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%


PERS Reduction 3801-3802 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%




Professional/Consulting Services and Operating Expenditures 5800 0.00 1,532,148.00 New


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 1,532,148.00 New

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 0.00 1,532,148.00 New



37 68106 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 200,000.00 200,000.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 200,000.00 200,000.00 0.0%


Other Authorized Interfund Transfers Out 7619 0.00 1,000,000.00 New

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 1,000,000.00 New

OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 200,000.00 (800,000.00) -500.0%


July 1 Budget (Single Adoption)Foundation Private-Purpose Trust Fund

Expenses by Object37 68106 0000000

Form 73




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 910.00 1,305.00 43.4%

5) TOTAL, REVENUES 910.00 1,305.00 43.4%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 20,900.00 0.00 -100.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 20,900.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (19,990.00) 1,305.00 -106.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (19,990.00) 1,305.00 -106.5%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 476,012.06 456,022.06 -4.2%




e) Adjusted Beginning Net Position (F1c + F1d) 476,012.06 456,022.06 -4.2%

2) Ending Net Position, June 30 (E + F1e) 456,022.06 457,327.06 0.3% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%


c) Unrestricted Net Position 9790 456,022.06 457,327.06 0.3%




Form 73




PercentDifference



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

H. LIABILITIES






6) Long-Term Liabilities a) Net OPEB Obligation 9664 0.00

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00


I. NET POSITION

Net Position, June 30 (G10 - H7) 0.00




Form 73




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 910.00 1,305.00 43.4%


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 910.00 1,305.00 43.4%

TOTAL, REVENUES 910.00 1,305.00 43.4%




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%


PERS Reduction 3801-3802 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%





Professional/Consulting Services and Operating Expenditures 5800 20,900.00 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 20,900.00 0.00 -100.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%




TOTAL, EXPENSES 20,900.00 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




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



Expenses by Function37 68106 0000000

Form 73




PercentDifference

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 910.00 1,305.00 43.4%

5) TOTAL, REVENUES 910.00 1,305.00 43.4%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%

2) Instruction - Related Services 2000-2999 20,900.00 0.00 -100.0%

3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 20,900.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (19,990.00) 1,305.00 -106.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




Expenses by Function37 68106 0000000

Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (19,990.00) 1,305.00 -106.5%

F. NET POSITION 1) Beginning Net Position

a) As of July 1 - Unaudited 9791 476,012.06 456,022.06 -4.2%




e) Adjusted Beginning Net Position (F1c + F1d) 476,012.06 456,022.06 -4.2%

2) Ending Net Position, June 30 (E + F1e) 456,022.06 457,327.06 0.3% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%


c) Unrestricted Net Position 9790 456,022.06 457,327.06 0.3%



Exhibit: Restricted Net Position Detail37 68106 0000000

Form 73



Total, Restricted Net Position 0.00 0.00


2013-14 July 1 Budget (Single Adoption)AVERAGE DAILY ATTENDANCE 37 68106 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: ada-d (Rev 11/20/2012) Page 1 of 2 Printed: 6/7/2013 8:10 AM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADAELEMENTARY 1. General Education a. Kindergarten b. Grades One through Three c. Grades Four through Six d. Grades Seven and Eight e. Opportunity Schools and Full-Day Opportunity Classes f. Home and Hospital g. Community Day School 2. Special Education a. Special Day Class b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 3. TOTAL, ELEMENTARY 0.00 0.00 0.00 0.00 0.00 0.00HIGH SCHOOL 4. General Education 7,104.08 6,911.47 6,911.47 6,911.47 a. Grades Nine through Twelve b. Continuation Education 6,594.88 6,594.88 c. Opportunity Schools and Full-Day Opportunity Classes 334.30 334.30 d. Home and Hospital 9.61 9.61 e. Community Day School 24.15 24.15 5. Special Education a. Special Day Class 272.82 272.82 272.82 272.82 272.82 272.82 b. Nonpublic, Nonsectarian Schools (EC 56366[a][7]) 25.08 25.08 25.08 25.08 25.08 25.08 c. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions 3.65 3.65 3.65 3.65 3.65 3.65 6. TOTAL, HIGH SCHOOL 7,264.49 7,264.49 7,405.63 7,213.02 7,213.02 7,213.02COUNTY SUPPLEMENT 7. County Community Schools (EC 1982[a]) a. Elementary b. High School 8. Special Education a. Special Day Class - Elementary b. Special Day Class - High School 2.91 2.91 2.91 2.91 2.91 2.91 c. Nonpublic, Nonsectarian Schools - Elementary d. Nonpublic, Nonsectarian Schools - High School e. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - Elementary f. Nonpublic, Nonsectarian Schools - Licensed Children's Institutions - High School 9. TOTAL, ADA REPORTED BY COUNTY OFFICES 2.91 2.91 2.91 2.91 2.91 2.9110. TOTAL, K-12 ADA (sum lines 3, 6, and 9) 7,267.40 7,267.40 7,408.54 7,215.93 7,215.93 7,215.9311. ADA for Necessary Small Schools also included in lines 3 and 6.12. REGIONAL OCCUPATIONAL CENTERS & PROGRAMS*


2013-14 July 1 Budget (Single Adoption)AVERAGE DAILY ATTENDANCE 37 68106 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: ada-d (Rev 11/20/2012) Page 2 of 2 Printed: 6/7/2013 8:10 AM


Description P-2 ADA Annual ADARevenue Limit

ADAEstimatedP-2 ADA

EstimatedAnnual ADA

EstimatedRevenue Limit

ADACLASSES FOR ADULTS 13. Concurrently Enrolled Secondary Students*14. Adults Enrolled, State Apportioned*15. Students 21 Years or Older and Students 19 or Older Not Continuously Enrolled Since Their 18th Birthday, Participating in Full-Time Independent Study*16. TOTAL, CLASSES FOR ADULTS (sum lines 13 through 15)17. Adults in Correctional Facilities 18. TOTAL, ADA (sum lines 10, 12, 16, and 17) 7,267.40 7,267.40 7,408.54 7,215.93 7,215.93 7,215.93SUPPLEMENTAL INSTRUCTIONAL HOURS19. ELEMENTARY* 20. HIGH SCHOOL*21. TOTAL, SUPPLEMENTAL INSTRUCTIONAL HOURS (sum lines 19 and 20)COMMUNITY DAY SCHOOLS - Additional Funds22. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* 23. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only b. 7th & 8th Hour Pupil Hours (Hours)* CHARTER SCHOOLS24. Charter ADA Funded Through the Block Grant a. Charters Sponsored by Unified Districts - Resident (EC 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RL) b. All Other Block Grant Funded Charters 1,417.82 1,417.82 1,417.82 1,417.82 1,417.82 1,417.8225. Charter ADA Funded Through the Revenue Limit 26. TOTAL, CHARTER SCHOOLS ADA (sum lines 24a, 24b, and 25) 1,417.82 1,417.82 1,417.82 1,417.82 1,417.82 1,417.8227. SUPPLEMENTAL INSTRUCTIONAL HOURS*BASIC AID "CHOICE"/COURT ORDERED VOLUNTARY PUPIL TRANSFER28. Regular Elementary and High School ADA (SB 937)BASIC AID OPEN ENROLLMENT29. Regular Elementary and High School ADA

*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011),currently in effect from 2008-09 through 2014-15.*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011),currently in effect from 2008-09 through 2014-15.


July 1 Budget (Single Adoption)FINANCIAL REPORTS

2013-14 BudgetSchool District Certification

37 68106 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: cb (Rev 02/22/2012) Page 1 of 3 Printed: 6/7/2013 8:10 AM

ANNUAL BUDGET REPORT:July 1, 2013 Single Budget Adoption

This budget was developed using the state-adopted Criteria and Standards. It was filed and adopted subsequentto a public hearing by the governing board of the school district. (Pursuant to Education Code sections 33129 and42127)

Budget available for inspection at: Public Hearing:

Place: District Service Center Place: Board RoomDate: June 13 -18, 2013 Date: June 18, 2013

Time: 07:00 PMAdoption Date: June 18, 2013

Signed:Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Michael Simonson Telephone: 760-291-3210

Title: Assistant Supt. 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

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 Revenue Limit Projected change in revenue limit is within the standard for thebudget and two subsequent fiscal years. X




37 68106 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

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

7a Deferred Maintenance SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70(Chapter 7, Statutes of 2011), eliminates the local match requirementfor Deferred Maintenance from 2008-09 through 2014-15. Therefore,this item has been inactivated for that period.

7b 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 Revenues toFund 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 two subsequentfiscal 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 (2012-13) 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

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

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

A7 Independent FinancialSystem

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

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

A9 Change of CBO orSuperintendent

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


July 1 Budget (Single Adoption)2013-14 Budget

Workers' Compensation Certification37 68106 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/7/2013 8:11 AM

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 informationto 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 hasdecided 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

( ) This school district is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:

( X ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 18, 2013Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Nadine Krawietz

Title: Director of Finance

Telephone: 760-291-3214

E-mail: [email protected]


July 1 Budget (Single Adoption)2012-13 Estimated Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

37 68106 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: cea (Rev 03/16/2012) Page 1 of 1 Printed: 6/7/2013 8:11 AM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 31,063,502.00 301 277,864.00 303 30,785,638.00 305 126,378.00 307 30,659,260.00 309

2000 - Classified Salaries 11,843,851.00 311 67,404.00 313 11,776,447.00 315 987,342.00 317 10,789,105.00 3193000 - Employee Benefits(Excluding 3800) 15,551,197.00 321 1,165,186.00 323 14,386,011.00 325 1,616,219.00 327 12,769,792.00 3294000 - Books, SuppliesEquip Replace. (6500) 5,250,143.00 331 321,977.00 333 4,928,166.00 335 1,134,778.00 337 3,793,388.00 3395000 - Services. . . &7300 - Indirect Costs 11,012,226.00 341 150,797.00 343 10,861,429.00 345 2,530,101.00 347 8,331,328.00 349

TOTAL 72,737,691.00 365 TOTAL 66,342,873.00 369

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 23,497,222.00 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 2,228,778.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 1,890,518.00 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 313,251.00 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 531,438.00 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 4,401,228.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 285,554.00 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 527,918.00 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 198,611.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 168,779.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,043,297.00 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206,474.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,836,823.00 39715. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51.00%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51.00%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66,342,873.005. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

37 68106 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: ceb (Rev 03/16/2012) Page 1 of 1 Printed: 6/7/2013 8:11 AM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 30,861,300.00 301 335,789.00 303 30,525,511.00 305 127,362.00 307 30,398,149.00 309

2000 - Classified Salaries 12,511,330.00 311 57,381.00 313 12,453,949.00 315 991,148.00 317 11,462,801.00 3193000 - Employee Benefits(Excluding 3800) 15,747,414.00 321 1,301,185.00 323 14,446,229.00 325 1,493,784.00 327 12,952,445.00 3294000 - Books, SuppliesEquip Replace. (6500) 3,081,690.00 331 302,240.00 333 2,779,450.00 335 620,205.00 337 2,159,245.00 3395000 - Services. . . &7300 - Indirect Costs 10,571,374.00 341 123,679.00 343 10,447,695.00 345 2,519,025.00 347 7,928,670.00 349

TOTAL 70,652,834.00 365 TOTAL 64,901,310.00 369

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 23,365,423.00 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 2,266,516.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 1,872,883.00 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 321,135.00 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 543,147.00 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 4,219,323.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 15,172.00 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 581,621.00 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 198,611.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 403,039.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,786,870.00 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279,289.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,507,581.00 39715. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51.63%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51.63%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64,901,310.005. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00



Indirect Cost Rate Worksheet37 68106 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: icr (Rev 02/15/2012) Page 1 of 3 Printed: 6/7/2013 8:11 AM

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

A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 2,684,454.00 2. Contracted general administrative positions not paid through payroll a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 54,780,935.00 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 4.90%

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

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

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

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

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 158,147.00




Form ICR


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

A. Indirect Costs 1. Other General Administration, less portion charged to restricted resources or specific goals (Functions 7200-7600, objects 1000-5999, minus Line B9) 3,307,024.00 2. Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects 1000-5999, minus Line B10) 913,873.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

37,162.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 388,845.92 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00 b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 158,147.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 4,488,757.92 9. Carry-Forward Adjustment (Part IV, Line F) 103,700.55 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 4,592,458.47

B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 42,625,053.00 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 11,535,732.00 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 5,834,516.00 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 1,621,593.00 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 303,521.00 6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 764,571.00 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00 9. Other General Administration (portion charged to restricted resources or specific goals only) (Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 10. Centralized Data Processing (portion charged to restricted resources or specific goals only) (Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 27,892.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 7,546,785.08 12. Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 158,147.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 774,137.00 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 8,779.00 16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 2,869,244.00 17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 74,069,970.08

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 6.06%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2014-15 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 6.20%




Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 4,488,757.92

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year (303,802.02)

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (5.51%) times Part III, Line B18); zero if negative 103,700.55

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (5.51%) times Part III, Line B18) or (the highest rate used to recover costs from any program (5.51%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 103,700.55

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 103,700.55



Exhibit A: Indirect Cost Rates Charged to Programs37 68106 0000000

Form ICR


Approved indirect cost rate: 5.51%Highest rate used in any program: 5.51%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 1,634,678.00 90,071.00 5.51%01 3310 1,410,206.00 77,702.00 5.51%01 3327 139,729.00 7,686.00 5.50%01 3372 12,946.00 554.00 4.28%01 3550 182,207.00 9,110.00 5.00%01 4035 323,300.00 17,382.00 5.38%01 4036 6,405.00 353.00 5.51%01 4201 26,830.00 1,478.00 5.51%01 4203 161,897.00 3,238.00 2.00%01 6512 671,585.00 37,004.00 5.51%01 6520 157,905.00 8,701.00 5.51%01 6530 2,754.00 151.00 5.48%01 6535 2,120.00 116.00 5.47%01 7090 1,222,355.00 36,671.00 3.00%01 7091 264,917.00 7,947.00 3.00%01 7230 324,794.00 17,888.00 5.51%01 7240 1,336,368.00 71,877.00 5.38%01 8150 1,793,789.00 93,676.00 5.22%01 9010 2,300,622.00 89,506.00 3.89%11 3410 101,657.00 4,442.00 4.37%11 3555 12,793.00 639.00 4.99%11 9010 123,015.00 3,902.00 3.17%12 5320 8,779.00 391.00 4.45%13 5310 2,756,244.00 78,000.00 2.83%



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

37 68106 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: lot (Rev 01/30/2013) Page 1 of 1 Printed: 6/7/2013 8:12 AM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 0.00 522,224.67 522,224.67 2. State Lottery Revenue 8560 1,136,173.00 312,677.00 1,448,850.00 3. Other Local Revenue 8600-8799 42,685.00 15,909.00 58,594.00 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 (42,685.00) 42,685.00 0.00 6. Total Available (Sum Lines A1 through A5) 1,136,173.00 42,685.00 850,810.67 2,029,668.67

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 1,136,173.00 1,136,173.00 4. Books and Supplies 4000-4999 0.00 42,685.00 833,555.00 876,240.00 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 2,400.00 2,400.00

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 14,856.00 14,856.00 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 ) 1,136,173.00 42,685.00 850,811.00 2,029,669.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 (0.33) (0.33)D. COMMENTS:

The costs budgeted in 5710 & 5600 object accounts is for repair services for rebinding textbooks, whether done in-house or though an outsidevendor. The costs budgeted in 5800 is for instructional software licensing agreements.

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

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



No Child Left Behind Maintenance of Effort Expenditures37 68106 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: ncmoe (Rev 02/07/2013) Page 1 Printed: 6/7/2013 8:12 AM

Funds 01, 09, and 62Section I - Expenditures Goals Functions Objects

2012-13Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 76,037,780.00

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3355 and 3385) All All 1000-7999 4,183,754.00

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)

1. Community Services All 5000-5999

1000-7999except

3801-3802 300,656.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 702,286.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 460,000.00

9100 76996. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 880,276.008. Tuition (Revenue, in lieu of expenditures, to approximate

costs of services for which tuition is received)All All 8710 0.00

9. PERS Reduction All All 3801-3802 105,775.00

10. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C9, D1, or

D2.

11. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C10) 2,448,993.00

1000-7143,D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 136,988.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines B and C11, plus lines D1 and D2) 69,542,021.00

F. Charter school expenditure adjustments (From Section V) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 69,542,021.00




Form NCMOE


Section II - Expenditures Per ADA

2012-13Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, lines 3, 6, 26, 28, and 29)

8,682.31

B. Supplemental Instructional Hours converted to ADA(Form A, Annual ADA column, lines 21 and 27 - Currentlynot collected due to flexibility provisions of SBX3 4 asamended by SB 70)

C. Total ADA before adjustments (Lines A plus B) 8,682.31

D. Charter school ADA adjustments (From Section V) 1,417.82

E. Adjusted total ADA (Lines C plus D) 10,100.13

F. Expenditures per ADA (Line I.G divided by Line II.E) 6,885.26

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

62,623,409.81 8,476.801. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section VI) 0.00 0.002. Total adjusted base expenditure amounts (Line A plus Line A.1) 62,623,409.81 8,476.80

B. Required effort (Line A.2 times 90%) 56,361,068.83 7,629.12

C. Current year expenditures (Line I.G and Line II.F) 69,542,021.00 6,885.26

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 743.86

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2014-15 maybe reduced by the lower of the two percentages) 0.00% 9.75%




Form NCMOE


Section IV - Education Jobs Fund Expenditures to Meet MOE Requirement (If both amounts in Line D of Section IIIare positive)

Funds 01, 09, and 62

Education Jobs Fund Expenditures (Resource 3205) Goals Functions Objects2012-13

Expenditures

A. Expenditures available to apply to deficiency:

1. All Resource 3205 Expenditures All All 1000-7999 0.00

2. Less state and local expenditures not allowed for MOE:

a. Community Services All 5000-5999

1000-7999except

3801-3802 0.00

b. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 0.00

c. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

d. Other Transfers Out All 9200 7200-7299 0.00

e. Interfund Transfers Out All 9300 7600-7629 0.009100 7699

f. All Other Financing Uses All 9200 7651 0.00

g. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 0.00

h. PERS Reduction All All 3801-3802 0.00

i. Supplemental expenditures made as a result of aPresidentially declared disaster.

Manually entered. Must not includeexpenditures previously included.

j. Total state and local expenditures not allowed forMOE calculation (Sum lines A2a through A2i) 0.00

3. Plus additional MOE expenditures:

a. Expenditures to cover deficits for student body activitiesManually entered. Must not includeexpenditures previously included.

4. Total Education Jobs Fund expenditures available toapply to deficiency(Line IV.A1 minus Line IV.A2j plus Line IV.A3a) 0.00




Form NCMOE


Section IV - Education Jobs Fund Expenditures to Meet MOE Requirement (If both amounts in Line D of Section IIIare positive) (continued)

Aggregate Expenditures/Per ADA Expenditures Total Per ADA

B. MOE deficiency amount if MOE not metCol 1 (Line III.D) and Col 2 (Line III.D x Line II.E) 0.00 7,513,082.70

C. Education Jobs Fund expenditures applied (Using lowest amount needed)

(Lowest amount in Line IV.B, up to amount available in Line IV.A4) 0.00 0.00

D. Total expenditures, with adjustments, Col 1 (Line I.G plus Line IV.C) 69,542,021.00

E. Total expenditures per ADA, with adjustments, Col 2(Col 1 Line IV.D divided by Line II.E) 6,885.26

F. Adjusted MOE expenditures deficiency amount, Col 1(Line IV.B minus Line IV.C) 0.00

G. Adjusted MOE per pupil expenditure deficiency amount, Col 2(Line III.B minus IV.E) (If negative, then zero) 743.86

H. MOE determination with Education Jobs Fund expenditureadjustment. MOE Met

(If both amounts in lines F and G are positive, MOE not met. If eithercolumn in Line IV.F or IV.G equals zero, MOE requirement has been met)

I. MOE adjusted deficiency percentage, if MOE not met; otherwise zero.Col 1 (Line IV.F divided by Line III.B) and Col 2 (Line IV.G divided by Line III.B)(Funding under NCLB covered programs in FY 2014-15 maybe reduced by the lower of the two percentages) 0.00% 9.75%




Form NCMOE


SECTION V - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line D)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Escondido Charter HIgh School 823.73

Classical Academy 594.09

Total charter school adjustments 0.00 1,417.82

SECTION VI - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00



Revenue Limit Summary

37 68106 0000000Form RL

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: rl-d (Rev 03/26/2013) Page 1 of 2 Printed: 6/7/2013 8:12 AM

Description

PrincipalAppt.

SoftwareData ID

2012-13Estimated Actuals

2013-14Budget

BASE REVENUE LIMIT PER ADA 1. Base Revenue Limit per ADA (prior year) 0025 7,507.53 7,750.53 2. Inflation Increase 0041 243.00 121.00 3. All Other Adjustments 0042, 0525 4. TOTAL, BASE REVENUE LIMIT PER ADA (Sum Lines 1 through 3) 0024 7,750.53 7,871.53REVENUE LIMIT SUBJECT TO DEFICIT 5. Total Base Revenue Limit a. Base Revenue Limit per ADA (from Line 4) 0024 7,750.53 7,871.53 b. AB 851 Add-on (Meals, BTS, Special Adjustments) 0719 22.19 22.54 c. Revenue Limit ADA 0033 7,408.54 7,215.93 d. Total Base Revenue Limit (Lines 5a plus 5b, times 5c) 0034, 0724 57,584,507.03 56,963,056.54 6. Allowance for Necessary Small School 0489 7. Gain or Loss from Interdistrict Attendance Agreements 0272 8. Meals for Needy Pupils 0090 9. Special Revenue Limit Adjustments 027410. One-time Equalization Adjustments 027511. Miscellaneous Revenue Limit Adjustments 0276, 065912. Less: All Charter District Revenue Limit Adjustment 021713. Beginning Teacher Salary Incentive Funding 055214. Less: Class Size Penalties Adjustment 017315. REVENUE LIMIT SUBJECT TO DEFICIT (Sum Lines 5d through 11, plus Line 13, minus Lines 12 and 14) 0082 57,584,507.03 56,963,056.54DEFICIT CALCULATION16. Deficit Factor 0281 0.77728 0.7772817. TOTAL DEFICITED REVENUE LIMIT (Line 15 times Line 16) 0284 44,759,285.62 44,276,244.59OTHER REVENUE LIMIT ITEMS 18. Unemployment Insurance Revenue 0060 485,663.00 18,649.0019. Less: Longer Day/Year Penalty 028720. Less: Excess ROC/P Reserves Adjustment 028821. Less: PERS Reduction 0195 115,320.00 127,618.0022. PERS Safety Adjustment/SFUSD PERS Adjustment 0205, 065423. TOTAL, OTHER REVENUE LIMIT ITEMS (Sum Lines 18 and 22, minus Lines 19 through 21) - - - 370,343.00 (108,969.00)24. TOTAL REVENUE LIMIT (Sum Lines 17 and 23) 0088 45,129,628.62 44,167,275.59



Revenue Limit Summary

37 68106 0000000Form RL

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: rl-d (Rev 03/26/2013) Page 2 of 2 Printed: 6/7/2013 8:12 AM

Description

PrincipalAppt.

SoftwareData ID

2012-13Estimated Actuals

2013-14Budget

REVENUE LIMIT - LOCAL SOURCES25. Property Taxes 0587 23,869,575.00 24,254,040.0026. Miscellaneous Funds 058827. Community Redevelopment Funds 0589, 0721 3,158,302.00 2,600.0028. Less: Charter Schools In-lieu Taxes 0595 3,834,282.00 3,982,954.0029. TOTAL, REVENUE LIMIT - LOCAL SOURCES (Sum Lines 25 through 27, minus Line 28) 0126 23,193,595.00 20,273,686.0030. Charter School General Purpose Block Grant Offset (Unified Districts Only) 029331. STATE AID PORTION OF REVENUE LIMIT a. Gross State Aid Portion of Revenue Limit (Sum Line 24 minus Lines 29 and 30; if negative, then zero) 0111 21,936,033.62 23,893,589.59 b. Less: Education Protection Account (Object 8012) 0736 9,025,926.00 7,243,433.00 c. NET STATE AID (Line 31a minus 31b; if negative, then zero) 0737 12,910,107.62 16,650,156.59OTHER ITEMS32. Less: County Office Funds Transfer 0458 16,624.00 16,883.0033. Core Academic Program 900134. California High School Exit Exam 900235. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 901736. Apprenticeship Funding 057037. Community Day School Additional Funding 3103, 900738. Basic Aid "Choice"/Court Ordered Voluntary 0634, 0629, Pupil Transfer/Basic Aid Open Enrollment 903739. Basic Aid Supplement Charter School Adjustment 901840. All Other Adjustments - - -41. TOTAL, OTHER ITEMS (Sum Lines 33 through 40, minus Line 32) - - - (16,624.00) (16,883.00)42. TOTAL, NET STATE AID PORTION OF REVENUE LIMIT (Sum Lines 31c and 41) (This amount should agree with Object 8011) - - - 12,893,483.62 16,633,273.5943. Less: Revenue Limit State Apportionment Receipts - - -44. NET ACCRUAL TO STATE AID - REVENUE LIMIT (Line 42 minus Line 43) - - - 12,893,483.62

OTHER NON-REVENUE LIMIT ITEMS45. Core Academic Program 9001 124,499.00 124,499.0046. California High School Exit Exam 9002 804,969.00 804,969.0047. Pupil Promotion and Retention Programs (Retained and Recommended for Retention, and Low STAR and At Risk of Retention) 9016, 901748. Apprenticeship Funding 057049. Community Day School Additional Funding 3103, 9007



Special Education Revenue Allocations(Optional)

37 68106 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: sea (Rev 12/06/2012) Page 1 of 1 Printed: 6/7/2013 8:13 AM

Description 2012-13 Actual 2013-14 Budget % Diff.

SELPA Name: (??)Do NOT Save-SELPA not set

Date allocation plan approved by SELPA governance:

I. TOTAL SELPA REVENUESA. Base Plus Taxes, IDEA, and Excess ERAF

1. Base Apportionment 0.00%2. Local Special Education Property Taxes 0.00%3. Federal IDEA, Part B, Local Assistance Grants 0.00%4. Applicable Excess ERAF 0.00%5. Total Base Apportionment, Taxes, IDEA, and Excess ERAF 0.00 0.00 0.00%

B. COLA Apportionment 0.00%C. Growth Apportionment or Declining ADA Adjustment 0.00%D. Subtotal (Sum lines A.5, B, and C) 0.00 0.00 0.00%E. Program Specialist/Regionalized Services Apportionment 0.00%F. Low Incidence Materials and Equipment Apportionment 0.00%G. Out of Home Care Apportionment 0.00%H. NPS/LCI Extraordinary Cost Pool Apportionment 0.00%I. Adjustment for NSS with Declining Enrollment 0.00%J. Grand Total Apportionment, Taxes, IDEA, and Excess ERAF

(Sum lines D through I) 0.00 0.00 0.00%K. Mental Health Apportionment 0.00%L. NSS Extraordinary Cost Pool for Mental Health Services Apportionment 0.00%M. Federal IDEA Local Assistance Grants - Preschool 0.00%N. Federal IDEA - Section 619 Preschool 0.00%O. Other Federal Discretionary Grants 0.00%P. Other Adjustments 0.00%Q. Total SELPA Revenues (Sum lines J through P) 0.00 0.00 0.00%

II. ALLOCATION TO SELPA MEMBERSTotal Allocations (Sum all lines in Section II) (Amount mustequal Line I.Q ) 0.00 0.00 0.00%

PreparerName:Title:Phone:


July 1 Budget (Single Adoption)2013-14

General FundSpecial Education Revenue Allocations

Setup

37 68106 0000000Form SEAS

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: seas (Rev 02/09/2007) Page 1 of 1 Printed: 6/7/2013 8:13 AM

Current LEA: 37-68106-0000000 Escondido Union High

Selected SELPA:

(Enter a SELPA IDfrom the list belowthen save and close)

Invalid or No SELPA ID selected

POTENTIAL SELPAS FOR THIS LEA DATE APPROVEDID SELPA-TITLE (from Form SEA)

PB North Inland



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

37 68106 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: siaa (Rev 04/08/2013) Page 1 of 2 Printed: 6/7/2013 8:14 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 10,781.00 0.00 0.00 (87,374.00) Other Sources/Uses Detail 513,100.00 460,000.00 Fund Reconciliation 0.00 0.0009 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 190.00 0.00 8,983.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 3,622.00 0.00 391.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (14,593.00) 78,000.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 260,000.00 513,100.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00




37 68106 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: siaa (Rev 04/08/2013) Page 2 of 2 Printed: 6/7/2013 8:14 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 200,000.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 14,593.00 (14,593.00) 87,374.00 (87,374.00) 973,100.00 973,100.00 0.00 0.00




37 68106 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: siab (Rev 04/08/2013) Page 1 of 2 Printed: 6/7/2013 8:14 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 11,649.00 0.00 0.00 (167,552.00) Other Sources/Uses Detail 1,513,100.00 460,000.00 Fund Reconciliation09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 7,963.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12 CHILD DEVELOPMENT FUND Expenditure Detail 5,886.00 0.00 507.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (17,535.00) 159,082.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 260,000.00 513,100.00 Fund Reconciliation49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation




37 68106 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: siab (Rev 04/08/2013) Page 2 of 2 Printed: 6/7/2013 8:14 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 200,000.00 1,000,000.00 Fund Reconciliation71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 17,535.00 (17,535.00) 167,552.00 (167,552.00) 1,973,100.00 1,973,100.00


July 1 Budget (Single Adoption)TABLE OF CONTENTS 37 68106 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: tc (Rev 02/22/2011) Page 1 of 2 Printed: 6/10/2013 4:57 PM

G = General Ledger Data; S = Supplemental DataData Supplied For:

Form Description 2012-13Estimated

Actuals

2013-14Budget

01 General Fund/County School Service Fund GS GS09 Charter Schools Special Revenue Fund10 Special Education Pass-Through Fund11 Adult Education Fund G G12 Child Development Fund G G13 Cafeteria Special Revenue Fund G G14 Deferred Maintenance Fund G G15 Pupil Transportation Equipment Fund17 Special Reserve Fund for Other Than Capital Outlay Projects18 School Bus Emissions Reduction Fund19 Foundation Special Revenue Fund20 Special Reserve Fund for Postemployment Benefits21 Building Fund25 Capital Facilities Fund G G30 State School Building Lease-Purchase Fund35 County School Facilities Fund G G40 Special Reserve Fund for Capital Outlay Projects G G49 Capital Project Fund for Blended Component Units51 Bond Interest and Redemption Fund G G52 Debt Service Fund for Blended Component Units53 Tax Override Fund56 Debt Service Fund57 Foundation Permanent Fund61 Cafeteria Enterprise Fund62 Charter Schools Enterprise Fund63 Other Enterprise Fund66 Warehouse Revolving Fund67 Self-Insurance Fund G G71 Retiree Benefit Fund73 Foundation Private-Purpose Trust Fund G G76 Warrant/Pass-Through Fund95 Student Body Fund76A Changes in Assets and Liabilities (Warrant/Pass-Through)95A Changes in Assets and Liabilities (Student Body)A Average Daily Attendance S SASSET Schedule of Capital AssetsCASH Cashflow WorksheetCB Budget Certification SCC Workers' Compensation Certification SCEA Current Expense Formula/Minimum Classroom Comp. - Actuals GSCEB Current Expense Formula/Minimum Classroom Comp. - Budget GSCHG Change Order FormDEBT Schedule of Long-Term LiabilitiesICR Indirect Cost Rate Worksheet GSL Lottery Report GS


July 1 Budget (Single Adoption)TABLE OF CONTENTS 37 68106 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2013.1.0File: tc (Rev 02/22/2011) Page 2 of 2 Printed: 6/10/2013 4:57 PM

G = General Ledger Data; S = Supplemental DataData Supplied For:

Form Description 2012-13Estimated

Actuals

2013-14Budget

MYP Multiyear Projections - General Fund GSNCMOE No Child Left Behind Maintenance of Effort GSRL Revenue Limit Summary S SSEA Special Education Revenue AllocationsSEAS Special Education Revenue Allocations Setup (SELPA Selection)SIAA Summary of Interfund Activities - Actuals GSIAB Summary of Interfund Activities - Budget G01CS Criteria and Standards Review GS GS

SACS2013 Financial Reporting Software - 2013.1.06/10/2013 4:46:07 PM 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-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

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

SACS2013 Financial Reporting Software - 2013.1.037-68106-0000000-Escondido Union High-July 1 Budget (Single Adoption) 2013-14 Budget6/10/2013 4:46:07 PM

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 to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

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

PERS-REDUCTION - (F) - PERS Reduction Transfer (Object 8092) in the General Fund must equal PERS Reduction, certificated and classified positions (objects 3801-3802) in all funds. PASSED

RL-TRANSFER - (F) - Revenue Limit Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (F) - Transfers of Restricted Balances (Object 8997) must net to zero. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED


LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED

SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED

EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED

RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 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 CHECKSRL-CALC - (F) - Revenue Limit Sources (objects 8010-8089) minus Charter Schools General Purpose Entitlement - State Aid (Object 8015) minus Revenue Limit State Aid - Prior Years (Object 8019) should agree with Property Taxes (ID 0587), plus Miscellaneous Funds (ID 0588), plus Community Redevelopment Funds (ID 0589), plus Total Net State Aid Portion of Revenue Limit (Line 42), plus Education Protection Account (Line 31b) in Form RL. PASSED

RL-STATE-AID-NET - (F) - RL Net State Aid - Current Year (Object 8011) should


agree with Total Net State Aid Portion of Revenue Limit calculated in Form RL (Line 42). PASSED

RL-STATE-AID-EPA - (F) - Education Protection Account (EPA) (Object 8012) should agree with EPA on Form RL (Line 31b). PASSED

RL-LOCAL-REVENUES - (F) - The sum of RL Local Revenues (objects 8020-8089) should agree with the sum of Local Revenues (IDs 0587, 0588, 0589, and 0721) in Form RL. PASSED

ADA-RL-COMPARISON - (F) - In Form A, Total Revenue Limit - K-12 ADA (Line 10) minus ADA from Necessary Small Schools (Line 11) plus ADA for Block Grant Funded Charters Sponsored by a Unified District, pupils residing in the Unified District (Line 24a), plus ADA for Revenue Limit Funded Charters (Line 25) should agree with the ADA reported in Form RL, Line 5c. PASSED

RL-PERS-REDUCTION - (WC) - The PERS Reduction Transfer (Object 8092) should equal PERS Reduction (ID 0195) minus PERS Safety Adjustment (ID 0205) in Form RL (unless Line 31a is zero). 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 where the standard has not been met or 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

RL-SUPP-PROVIDE - (F) - Revenue Limit supplemental data (Form RL) must be provided. 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 projects unrestricted resources, restricted resources, and combined total resources.)

PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the forms


should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

SACS2013 Financial Reporting Software - 2013.1.06/10/2013 4:47:03 PM 37-68106-0000000

July 1 Budget (Single Adoption)2012-13 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-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

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

SACS2013 Financial Reporting Software - 2013.1.037-68106-0000000-Escondido Union High-July 1 Budget (Single Adoption) 2012-13 Estimated Actuals6/10/2013 4:47:03 PM

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 to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

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

PERS-REDUCTION - (F) - PERS Reduction Transfer (Object 8092) in the General Fund must equal PERS Reduction, certificated and classified positions (objects 3801-3802) in all funds. PASSED

RL-TRANSFER - (F) - Revenue Limit Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object


8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (F) - Transfers of Restricted Balances (Object 8997) must net to zero. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED

LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED

SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED

EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED

RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 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

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

SUPPLEMENTAL CHECKSRL-CALC - (F) - Revenue Limit Sources (objects 8010-8089) minus Charter Schools General Purpose Entitlement - State Aid (Object 8015) minus Revenue Limit State Aid - Prior Years (Object 8019) should agree with Property Taxes (ID 0587), plus Miscellaneous Funds (ID 0588), plus Community Redevelopment Funds (ID 0589), plus Total Net State Aid Portion of Revenue Limit (Line 42), plus Education Protection Account (Line 31b) in Form RL. PASSED

RL-STATE-AID-NET - (F) - RL Net State Aid - Current Year (Object 8011) should agree with Total Net State Aid Portion of Revenue Limit calculated in Form RL (Line 42). PASSED

RL-STATE-AID-EPA - (F) - Education Protection Account (EPA) (Object 8012) should agree with EPA on Form RL (Line 31b). PASSED

RL-LOCAL-REVENUES - (F) - The sum of RL Local Revenues (objects 8020-8089) should agree with the sum of Local Revenues (IDs 0587, 0588, 0589, and 0721) in Form RL. PASSED

ADA-RL-COMPARISON - (F) - In Form A, Total Revenue Limit - K-12 ADA (Line 10) minus ADA from Necessary Small Schools (Line 11) plus ADA for Block Grant Funded Charters Sponsored by a Unified District, pupils residing in the Unified District (Line 24a), plus ADA for Revenue Limit Funded Charters (Line 25) should agree with the ADA reported in Form RL, Line 5c. PASSED

RL-PERS-REDUCTION - (WC) - The PERS Reduction Transfer (Object 8092) should equal PERS Reduction (ID 0195) minus PERS Safety Adjustment (ID 0205) in Form RL (unless Line 31a is zero). PASSED

ASSET-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

RL-SUPP-PROVIDE - (F) - Revenue Limit supplemental data (Form RL) must be provided. 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 forms should be corrected before an official export is completed. PASSED


CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

Multi-Year Projections Summary Report Escondido Union High ...€¦ · Adopted Budget 2013‐14...

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