1.cdn.edl.io · sacs financial reporting software - 2017.2.0 (d) (e) (f) monterey peninsula unified...

Monterey Peninsula UnifiedMonterey County

Unaudited ActualsTABLE OF CONTENTS 27 66092 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: tc (Rev 03/03/2014) Page 1 of 2 Printed: 9/6/2017 2:40 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2016-17

UnauditedActuals

2017-18Budget

01 General Fund/County School Service Fund GS GS09 Charter Schools Special Revenue Fund G G10 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 Fund G G25 Capital Facilities Fund G G30 State School Building Lease-Purchase Fund35 County School Facilities Fund40 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 Fund G G66 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 Assets SCA Unaudited Actuals Certification SCAT Schedule for CategoricalsCEA Current Expense Formula/Minimum Classroom Comp. - Actuals GSCHG Change Order FormDEBT Schedule of Long-Term Liabilities GSGANN Appropriations Limit Calculations GS GSICR Indirect Cost Rate Worksheet GSL Lottery Report GSNCMOE No Child Left Behind Maintenance of Effort GS


Unaudited ActualsTABLE OF CONTENTS 27 66092 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: tc (Rev 03/03/2014) Page 2 of 2 Printed: 9/6/2017 2:40 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2016-17

UnauditedActuals

2017-18Budget

PCRAF Program Cost Report Schedule of Allocation Factors GSPCR Program Cost Report GSSEA Special Education Revenue AllocationsSEAS Special Education Revenue Allocations Setup (SELPA Selection)SIAA Summary of Interfund Activities - Actuals G

SACS2017ALL Financial Reporting Software - 2017.2.09/6/2017 2:32:21 PM 27-66092-0000000

Unaudited Actuals2016-17 Unaudited ActualsTechnical Review Checks

Monterey Peninsula Unified Monterey County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS

GENERAL LEDGER CHECKSOBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION

FUND RESOURCE OBJECT VALUE01 6300 8660 -4,528.39Explanation:The negative balance in Fund 01, Resource 6300, Object 8660 is dueto negative cash flow.

11 6391 8660 -2,394.27Explanation:The negative balance in Fund 11, Resource 6391, Object 8660 is dueto negative cash flow.

12 5210 8660 -2,171.05Explanation:The negative balance in Fund 12, Resource 5210, Object 8660 is dueto negative cash flow.

12 6105 8660 -717.60Explanation:The negative balance in Fund 12, Resource 6105, Object 8660 is dueto negative cash flow.

EXP-POSITIVE - (W) - The following expenditure functions have a negative balance by resource, by fund. (NOTE: Functions, including CDE-defined optionalfunctions, are checked individually, except functions 7200-7600 are combined.)

EXCEPTION

FUND RESOURCE FUNCTION VALUE01 0000 8700 -105,190.02Explanation:The negative balance in Fund 01, Resource 0000, Function 8700 is rent being charged to the Stone Soup program and DLAMP.

SUPPLEMENTAL CHECKS

SACS2017ALL Financial Reporting Software - 2017.2.027-66092-0000000-Monterey Peninsula Unified-Unaudited Actuals 2016-17 Unaudited Actuals9/6/2017 2:32:21 PM

EXPORT CHECKS

Checks Completed.

SACS2017ALL Financial Reporting Software - 2017.2.09/6/2017 2:36:38 PM 27-66092-0000000

Unaudited Actuals2017-18 Budget

Technical Review ChecksMonterey Peninsula Unified Monterey County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS

GENERAL LEDGER CHECKSEXP-POSITIVE - (W) - The following expenditure functions have a negative balance by resource, by fund. (NOTE: Functions, including CDE-defined optionalfunctions, are checked individually, except functions 7200-7600 are combined.)

EXCEPTION

FUND RESOURCE FUNCTION VALUE01 0000 8700 -118,960.00Explanation:The negative balance in Fund 01, Resource 0000, Function 8700 is rent being charged to the Stone Soup program and DLAMP.

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.


Unaudited ActualsFINANCIAL REPORTS

2016-17 Unaudited ActualsSummary of Unaudited Actual Data Submission

27 66092 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ca (Rev 05/30/2017) Page 1 Printed: 9/6/2017 4:28 PM

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

Form Description Value

CEA Percent of Current Cost of Education Expended for Classroom Compensation 57.36%

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

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

CEA Deficiency Amount $0.00

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

compensation percentage - see Form CEA for further details.

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

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

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

Adjusted Appropriations Limit $65,375,277.18

Appropriations Subject to Limit $65,375,277.18

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

Limit pursuant to Government Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 7.27%

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

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

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

MOE Deficiency Percentage - Based on Total Expenditures

MOE Deficiency Percentage - Based on Expenditures Per ADA


Unaudited ActualsGeneral Fund

Unrestricted and RestrictedExpenditures by Object

27 66092 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-a (Rev 06/08/2017) Page 1 Printed: 9/6/2017 2:40 PM

2016-17 Unaudited Actuals 2017-18 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 86,915,499.86 0.00 86,915,499.86 89,256,638.00 0.00 89,256,638.00 2.7%

2) Federal Revenue 8100-8299 673,751.65 5,328,048.30 6,001,799.95 700,342.94 5,877,453.56 6,577,796.50 9.6%

3) Other State Revenue 8300-8599 3,751,502.07 6,877,276.99 10,628,779.06 3,137,088.01 6,299,732.57 9,436,820.58 -11.2%

4) Other Local Revenue 8600-8799 2,874,341.46 7,015,419.47 9,889,760.93 2,217,573.02 5,872,858.46 8,090,431.48 -18.2%

5) TOTAL, REVENUES 94,215,095.04 19,220,744.76 113,435,839.80 95,311,641.97 18,050,044.59 113,361,686.56 -0.1%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 38,852,678.50 8,653,657.44 47,506,335.94 37,907,677.95 9,238,712.13 47,146,390.08 -0.8%

2) Classified Salaries 2000-2999 13,475,004.07 9,150,295.05 22,625,299.12 13,427,243.28 9,911,895.95 23,339,139.23 3.2%

3) Employee Benefits 3000-3999 17,084,004.72 9,491,487.13 26,575,491.85 18,003,514.91 11,080,382.47 29,083,897.38 9.4%

4) Books and Supplies 4000-4999 2,760,939.11 2,023,994.72 4,784,933.83 4,335,564.99 1,819,803.32 6,155,368.31 28.6%

5) Services and Other Operating Expenditures 5000-5999 6,840,732.42 3,124,565.81 9,965,298.23 7,120,457.69 2,175,327.36 9,295,785.05 -6.7%

6) Capital Outlay 6000-6999 282,336.55 37,697.35 320,033.90 711,203.18 0.00 711,203.18 122.2%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 571,628.58 1,366,730.23 1,938,358.81 758,373.68 1,376,327.85 2,134,701.53 10.1%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (985,272.12) 399,558.68 (585,713.44) (1,255,482.66) 444,553.31 (810,929.35) 38.5%

9) TOTAL, EXPENDITURES 78,882,051.83 34,247,986.41 113,130,038.24 81,008,553.02 36,047,002.39 117,055,555.41 3.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 15,333,043.21 (15,027,241.65) 305,801.56 14,303,088.95 (17,996,957.80) (3,693,868.85) -1307.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 17,418.86 0.00 17,418.86 0.00 0.00 0.00 -100.0%

b) Transfers Out 7600-7629 741,861.00 0.00 741,861.00 738,284.95 0.00 738,284.95 -0.5%

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 (14,894,399.61) 14,894,399.61 0.00 (17,855,081.70) 17,855,081.70 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (15,618,841.75) 14,894,399.61 (724,442.14) (18,593,366.65) 17,855,081.70 (738,284.95) 1.9%




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (285,798.54) (132,842.04) (418,640.58) (4,290,277.70) (141,876.10) (4,432,153.80) 958.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 16,052,441.86 1,910,343.51 17,962,785.37 15,766,643.32 1,777,501.47 17,544,144.79 -2.3%

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) 16,052,441.86 1,910,343.51 17,962,785.37 15,766,643.32 1,777,501.47 17,544,144.79 -2.3%

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

e) Adjusted Beginning Balance (F1c + F1d) 16,052,441.86 1,910,343.51 17,962,785.37 15,766,643.32 1,777,501.47 17,544,144.79 -2.3%

2) Ending Balance, June 30 (E + F1e) 15,766,643.32 1,777,501.47 17,544,144.79 11,476,365.62 1,635,625.37 13,111,990.99 -25.3%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 22,000.00 0.00 22,000.00 22,000.00 0.00 22,000.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 62,908.15 0.00 62,908.15 0.00 0.00 0.00 -100.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 1,777,501.47 1,777,501.47 0.00 1,635,625.37 1,635,625.37 -8.0%

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 12,265,578.20 0.00 12,265,578.20 7,920,550.41 0.00 7,920,550.41 -35.4%

Estimated vacation liability 0000 9780 25,000.00 25,000.00Set aside for 2017/18 deficit (17/18 July 0000 9780 4,134,100.18 4,134,100.18Set aside for 2018/19 deficit (17/18 July 0000 9780 4,738,028.61 4,738,028.61Set aside for 2019/20 deficit (17/18 July 0000 9780 2,855,373.86 2,855,373.86Set aside for 2019/20 deficit (17/18 July 1100 9780 513,075.55 513,075.55Estimated vacation liability 0000 9780 25,000.00 25,000.00Set aside for 2018/19 deficit (17/18 July 0000 9780 4,738,028.61 4,738,028.61Set aside for 2019/20 deficit (17/18 July 0000 9780 2,439,756.93 2,439,756.93Set aside for 2019/20 deficit (17/18 July 1100 9780 717,764.87 717,764.87

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 3,416,156.97 0.00 3,416,156.97 3,533,815.21 0.00 3,533,815.21 3.4%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0%




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 19,447,743.74 1,956,872.69 21,404,616.43

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 22,000.00 0.00 22,000.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 30,819.26 168,860.77 199,680.03

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 866,810.63 2,069,767.64 2,936,578.27

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 253,186.77 146.20 253,332.97

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 62,908.15 0.00 62,908.15

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 20,683,468.55 4,195,647.30 24,879,115.85

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 4,130,385.66 1,071,837.66 5,202,223.32

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 786,439.57 0.00 786,439.57

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 1,346,308.17 1,346,308.17

6) TOTAL, LIABILITIES 4,916,825.23 2,418,145.83 7,334,971.06

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(must agree with line F2) (G9 + H2) - (I6 + J2) 15,766,643.32 1,777,501.47 17,544,144.79




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 36,958,616.00 0.00 36,958,616.00 42,691,409.00 0.00 42,691,409.00 15.5%

Education Protection Account State Aid - Current Year 8012 8,891,787.00 0.00 8,891,787.00 11,576,171.00 0.00 11,576,171.00 30.2%

State Aid - Prior Years 8019 (153,591.00) 0.00 (153,591.00) 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 192,824.20 0.00 192,824.20 192,824.00 0.00 192,824.00 0.0%

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

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

County & District Taxes Secured Roll Taxes 8041 36,205,247.12 0.00 36,205,247.12 36,205,248.00 0.00 36,205,248.00 0.0%

Unsecured Roll Taxes 8042 1,599,651.87 0.00 1,599,651.87 1,599,652.00 0.00 1,599,652.00 0.0%

Prior Years' Taxes 8043 291,818.80 0.00 291,818.80 332,781.00 0.00 332,781.00 14.0%

Supplemental Taxes 8044 697,411.23 0.00 697,411.23 697,411.00 0.00 697,411.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 1,791,788.98 0.00 1,791,788.98 1,791,789.00 0.00 1,791,789.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 6,731,332.56 0.00 6,731,332.56 791,948.00 0.00 791,948.00 -88.2%

Penalties and Interest from Delinquent Taxes 8048 40,962.10 0.00 40,962.10 0.00 0.00 0.00 -100.0%

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

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

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

Subtotal, LCFF Sources 93,247,848.86 0.00 93,247,848.86 95,879,233.00 0.00 95,879,233.00 2.8% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.0%

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 (6,332,349.00) 0.00 (6,332,349.00) (6,622,595.00) 0.00 (6,622,595.00) 4.6%

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




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

TOTAL, LCFF SOURCES 86,915,499.86 0.00 86,915,499.86 89,256,638.00 0.00 89,256,638.00 2.7%

FEDERAL REVENUE

Maintenance and Operations 8110 476,883.59 26,751.11 503,634.70 450,000.00 42,515.17 492,515.17 -2.2%

Special Education Entitlement 8181 0.00 1,857,466.00 1,857,466.00 0.00 1,831,191.00 1,831,191.00 -1.4%

Special Education Discretionary Grants 8182 0.00 15,658.00 15,658.00 0.00 15,658.00 15,658.00 0.0%

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

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

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 1,954,417.51 1,954,417.51 2,091,002.00 2,091,002.00 7.0%

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

Title II, Part A, Educator Quality 4035 8290 416,174.71 416,174.71 321,937.00 321,937.00 -22.6%

Title III, Part A, Immigrant Education Program 4201 8290 21,552.56 21,552.56 49,350.00 49,350.00 129.0%




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Title III, Part A, English Learner Program 4203 8290 337,744.41 337,744.41 289,540.00 289,540.00 -14.3%

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

Other NCLB / Every Student Succeeds Act

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

5510 8290 0.00 0.00 420,187.50 420,187.50 New

Career and Technical Education 3500-3599 8290 88,132.00 88,132.00 71,925.00 71,925.00 -18.4%

All Other Federal Revenue All Other 8290 196,868.06 610,152.00 807,020.06 250,342.94 744,147.89 994,490.83 23.2%

TOTAL, FEDERAL REVENUE 673,751.65 5,328,048.30 6,001,799.95 700,342.94 5,877,453.56 6,577,796.50 9.6%

OTHER STATE REVENUE

Other State Apportionments

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

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

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 0.00 397,206.00 397,206.00 0.00 397,206.00 397,206.00 0.0%

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

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

Mandated Costs Reimbursements 8550 2,317,369.00 0.00 2,317,369.00 1,698,176.13 0.00 1,698,176.13 -26.7%

Lottery - Unrestricted and Instructional Materials 8560 1,395,872.15 464,063.67 1,859,935.82 1,400,911.88 460,560.00 1,861,471.88 0.1%

Tax Relief Subventions Restricted Levies - Other

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

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

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

After School Education and Safety (ASES) 6010 8590 856,497.75 856,497.75 935,295.57 935,295.57 9.2%

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 6,000.00 6,000.00 New

California Clean Energy Jobs Act 6230 8590 572,108.00 572,108.00 0.00 0.00 -100.0%

Career Technical Education Incentive




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Grant Program 6387 8590 175,034.54 175,034.54 0.00 0.00 -100.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 38,260.92 4,412,367.03 4,450,627.95 38,000.00 4,500,671.00 4,538,671.00 2.0%

TOTAL, OTHER STATE REVENUE 3,751,502.07 6,877,276.99 10,628,779.06 3,137,088.01 6,299,732.57 9,436,820.58 -11.2%




27 66092 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 LCFF Deduction 8625 1,267,946.88 0.00 1,267,946.88 650,000.00 0.00 650,000.00 -48.7%

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

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 500,819.87 0.00 500,819.87 440,613.68 0.00 440,613.68 -12.0%

Interest 8660 279,374.23 (4,528.39) 274,845.84 125,700.00 0.00 125,700.00 -54.3%

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

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

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

Transportation Fees From Individuals 8675 67,587.00 0.00 67,587.00 55,000.00 0.00 55,000.00 -18.6%

Interagency Services 8677 39,225.65 1,147,447.47 1,186,673.12 35,000.00 1,133,495.69 1,168,495.69 -1.5%

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

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

Other Local Revenue Plus: Misc Funds Non-LCFF




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

All Other Local Revenue 8699 719,387.83 1,686,853.26 2,406,241.09 911,259.34 681,617.77 1,592,877.11 -33.8%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 4,185,647.13 4,185,647.13 4,057,745.00 4,057,745.00 -3.1%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 2,874,341.46 7,015,419.47 9,889,760.93 2,217,573.02 5,872,858.46 8,090,431.48 -18.2%

TOTAL, REVENUES 94,215,095.04 19,220,744.76 113,435,839.80 95,311,641.97 18,050,044.59 113,361,686.56 -0.1%




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 30,683,401.35 7,561,941.55 38,245,342.90 29,655,863.07 8,309,154.13 37,965,017.20 -0.7%

Certificated Pupil Support Salaries 1200 1,765,784.61 381,770.50 2,147,555.11 1,848,384.57 329,527.35 2,177,911.92 1.4%

Certificated Supervisors' and Administrators' Salaries 1300 4,773,011.10 476,169.09 5,249,180.19 4,427,208.44 405,249.10 4,832,457.54 -7.9%

Other Certificated Salaries 1900 1,630,481.44 233,776.30 1,864,257.74 1,976,221.87 194,781.55 2,171,003.42 16.5%

TOTAL, CERTIFICATED SALARIES 38,852,678.50 8,653,657.44 47,506,335.94 37,907,677.95 9,238,712.13 47,146,390.08 -0.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 311,851.71 4,907,808.15 5,219,659.86 299,929.25 5,442,697.81 5,742,627.06 10.0%

Classified Support Salaries 2200 5,273,717.99 1,730,160.49 7,003,878.48 5,247,895.81 1,575,073.55 6,822,969.36 -2.6%

Classified Supervisors' and Administrators' Salaries 2300 1,697,634.33 571,373.46 2,269,007.79 1,863,044.84 628,814.45 2,491,859.29 9.8%

Clerical, Technical and Office Salaries 2400 4,229,620.71 503,543.04 4,733,163.75 4,226,982.35 510,993.44 4,737,975.79 0.1%

Other Classified Salaries 2900 1,962,179.33 1,437,409.91 3,399,589.24 1,789,391.03 1,754,316.70 3,543,707.73 4.2%

TOTAL, CLASSIFIED SALARIES 13,475,004.07 9,150,295.05 22,625,299.12 13,427,243.28 9,911,895.95 23,339,139.23 3.2%

EMPLOYEE BENEFITS

STRS 3101-3102 4,781,530.47 4,483,257.51 9,264,787.98 5,387,136.03 5,236,843.07 10,623,979.10 14.7%

PERS 3201-3202 1,736,489.89 1,150,104.16 2,886,594.05 2,034,532.23 1,475,355.60 3,509,887.83 21.6%

OASDI/Medicare/Alternative 3301-3302 1,551,006.93 800,718.12 2,351,725.05 1,549,415.88 865,158.37 2,414,574.25 2.7%

Health and Welfare Benefits 3401-3402 5,883,456.59 2,040,130.30 7,923,586.89 5,954,803.13 2,432,645.88 8,387,449.01 5.9%

Unemployment Insurance 3501-3502 26,161.90 8,872.04 35,033.94 25,659.09 9,518.33 35,177.42 0.4%

Workers' Compensation 3601-3602 2,375,600.07 807,403.73 3,183,003.80 2,328,745.29 867,971.10 3,196,716.39 0.4%

OPEB, Allocated 3701-3702 285,820.33 66,619.08 352,439.41 263,468.21 58,367.60 321,835.81 -8.7%

OPEB, Active Employees 3751-3752 333,416.20 134,382.19 467,798.39 314,255.05 134,522.52 448,777.57 -4.1%

Other Employee Benefits 3901-3902 110,522.34 0.00 110,522.34 145,500.00 0.00 145,500.00 31.6%

TOTAL, EMPLOYEE BENEFITS 17,084,004.72 9,491,487.13 26,575,491.85 18,003,514.91 11,080,382.47 29,083,897.38 9.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 126,907.76 418,299.02 545,206.78 1,693,220.25 588,365.37 2,281,585.62 318.5%

Books and Other Reference Materials 4200 191,075.65 41,862.87 232,938.52 262,130.68 25,595.02 287,725.70 23.5%

Materials and Supplies 4300 2,281,812.85 1,294,373.30 3,576,186.15 2,279,852.28 1,081,001.68 3,360,853.96 -6.0%




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 161,142.85 269,459.53 430,602.38 100,361.78 124,841.25 225,203.03 -47.7%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,760,939.11 2,023,994.72 4,784,933.83 4,335,564.99 1,819,803.32 6,155,368.31 28.6%

SERVICES AND OTHER OPERATING EXPENDITURES

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

Travel and Conferences 5200 260,785.08 746,251.12 1,007,036.20 174,492.92 317,101.56 491,594.48 -51.2%

Dues and Memberships 5300 53,868.95 741.25 54,610.20 60,922.75 585.00 61,507.75 12.6%

Insurance 5400 - 5450 59,007.00 27,404.00 86,411.00 46,170.00 27,766.15 73,936.15 -14.4%

Operations and Housekeeping Services 5500 1,599,929.60 34,897.47 1,634,827.07 1,885,077.00 35,000.00 1,920,077.00 17.4%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 287,075.96 77,914.28 364,990.24 509,399.86 47,623.93 557,023.79 52.6%

Transfers of Direct Costs 5710 (115,615.20) 115,615.20 0.00 (55,243.36) 55,243.36 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (204,665.82) (218,506.50) (423,172.32) (250,266.25) (231,470.00) (481,736.25) 13.8%

Professional/Consulting Services and Operating Expenditures 5800 4,172,744.13 2,332,916.11 6,505,660.24 3,555,908.93 1,913,275.35 5,469,184.28 -15.9%

Communications 5900 727,602.72 7,332.88 734,935.60 1,193,995.84 10,202.01 1,204,197.85 63.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 6,840,732.42 3,124,565.81 9,965,298.23 7,120,457.69 2,175,327.36 9,295,785.05 -6.7%




27 66092 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 676.55 30,691.04 31,367.59 0.00 0.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 281,660.00 7,006.31 288,666.31 711,203.18 0.00 711,203.18 146.4%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 282,336.55 37,697.35 320,033.90 711,203.18 0.00 711,203.18 122.2%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Payments to County Offices 7142 302,819.54 1,366,730.23 1,669,549.77 342,583.64 1,376,327.85 1,718,911.49 3.0%

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%




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

All Other Transfers Out to All Others 7299 53,333.00 0.00 53,333.00 50,314.00 0.00 50,314.00 -5.7%

Debt Service Debt Service - Interest 7438 22,873.30 0.00 22,873.30 20,942.45 0.00 20,942.45 -8.4%

Other Debt Service - Principal 7439 192,602.74 0.00 192,602.74 344,533.59 0.00 344,533.59 78.9%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 571,628.58 1,366,730.23 1,938,358.81 758,373.68 1,376,327.85 2,134,701.53 10.1%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (399,558.68) 399,558.68 0.00 (444,553.31) 444,553.31 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (585,713.44) 0.00 (585,713.44) (810,929.35) 0.00 (810,929.35) 38.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (985,272.12) 399,558.68 (585,713.44) (1,255,482.66) 444,553.31 (810,929.35) 38.5%

TOTAL, EXPENDITURES 78,882,051.83 34,247,986.41 113,130,038.24 81,008,553.02 36,047,002.39 117,055,555.41 3.5%




27 66092 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 17,418.86 0.00 17,418.86 0.00 0.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 17,418.86 0.00 17,418.86 0.00 0.00 0.00 -100.0%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 2,171.05 0.00 2,171.05 0.00 0.00 0.00 -100.0%

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

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

To: Cafeteria Fund 7616 300.44 0.00 300.44 0.00 0.00 0.00 -100.0%

Other Authorized Interfund Transfers Out 7619 739,389.51 0.00 739,389.51 738,284.95 0.00 738,284.95 -0.1%

(b) TOTAL, INTERFUND TRANSFERS OUT 741,861.00 0.00 741,861.00 738,284.95 0.00 738,284.95 -0.5%

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%




27 66092 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (14,894,399.61) 14,894,399.61 0.00 (17,855,081.70) 17,855,081.70 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (14,894,399.61) 14,894,399.61 0.00 (17,855,081.70) 17,855,081.70 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (15,618,841.75) 14,894,399.61 (724,442.14) (18,593,366.65) 17,855,081.70 (738,284.95) 1.9%



Unrestricted and RestrictedExpenditures by Function

27 66092 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 86,915,499.86 0.00 86,915,499.86 89,256,638.00 0.00 89,256,638.00 2.7%

2) Federal Revenue 8100-8299 673,751.65 5,328,048.30 6,001,799.95 700,342.94 5,877,453.56 6,577,796.50 9.6%

3) Other State Revenue 8300-8599 3,751,502.07 6,877,276.99 10,628,779.06 3,137,088.01 6,299,732.57 9,436,820.58 -11.2%

4) Other Local Revenue 8600-8799 2,874,341.46 7,015,419.47 9,889,760.93 2,217,573.02 5,872,858.46 8,090,431.48 -18.2%

5) TOTAL, REVENUES 94,215,095.04 19,220,744.76 113,435,839.80 95,311,641.97 18,050,044.59 113,361,686.56 -0.1%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 42,771,175.68 22,337,383.70 65,108,559.38 43,874,307.54 25,203,158.63 69,077,466.17 6.1%

2) Instruction - Related Services 2000-2999 12,442,882.39 3,975,944.82 16,418,827.21 12,312,213.73 3,465,360.97 15,777,574.70 -3.9%

3) Pupil Services 3000-3999 8,089,642.16 1,957,919.46 10,047,561.62 8,472,947.65 1,811,566.69 10,284,514.34 2.4%

4) Ancillary Services 4000-4999 644,305.95 110,472.56 754,778.51 762,477.12 39,720.00 802,197.12 6.3%

5) Community Services 5000-5999 0.00 252,049.93 252,049.93 0.00 293,049.81 293,049.81 16.3%

6) Enterprise 6000-6999 187,192.44 0.00 187,192.44 232,500.00 0.00 232,500.00 24.2%

7) General Administration 7000-7999 6,482,191.76 592,449.49 7,074,641.25 6,211,339.33 644,812.77 6,856,152.10 -3.1%

8) Plant Services 8000-8999 7,693,032.87 3,655,036.22 11,348,069.09 8,384,393.97 3,213,005.67 11,597,399.64 2.2%

9) Other Outgo 9000-9999Except

7600-7699 571,628.58 1,366,730.23 1,938,358.81 758,373.68 1,376,327.85 2,134,701.53 10.1%

10) TOTAL, EXPENDITURES 78,882,051.83 34,247,986.41 113,130,038.24 81,008,553.02 36,047,002.39 117,055,555.41 3.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 15,333,043.21 (15,027,241.65) 305,801.56 14,303,088.95 (17,996,957.80) (3,693,868.85) -1307.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 17,418.86 0.00 17,418.86 0.00 0.00 0.00 -100.0%

b) Transfers Out 7600-7629 741,861.00 0.00 741,861.00 738,284.95 0.00 738,284.95 -0.5%

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 (14,894,399.61) 14,894,399.61 0.00 (17,855,081.70) 17,855,081.70 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (15,618,841.75) 14,894,399.61 (724,442.14) (18,593,366.65) 17,855,081.70 (738,284.95) 1.9%



Unrestricted and RestrictedExpenditures by Function

27 66092 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) (285,798.54) (132,842.04) (418,640.58) (4,290,277.70) (141,876.10) (4,432,153.80) 958.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 16,052,441.86 1,910,343.51 17,962,785.37 15,766,643.32 1,777,501.47 17,544,144.79 -2.3%

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) 16,052,441.86 1,910,343.51 17,962,785.37 15,766,643.32 1,777,501.47 17,544,144.79 -2.3%

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

e) Adjusted Beginning Balance (F1c + F1d) 16,052,441.86 1,910,343.51 17,962,785.37 15,766,643.32 1,777,501.47 17,544,144.79 -2.3%

2) Ending Balance, June 30 (E + F1e) 15,766,643.32 1,777,501.47 17,544,144.79 11,476,365.62 1,635,625.37 13,111,990.99 -25.3%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 22,000.00 0.00 22,000.00 22,000.00 0.00 22,000.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 62,908.15 0.00 62,908.15 0.00 0.00 0.00 -100.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 1,777,501.47 1,777,501.47 0.00 1,635,625.37 1,635,625.37 -8.0%

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 12,265,578.20 0.00 12,265,578.20 7,920,550.41 0.00 7,920,550.41 -35.4%

Estimated vacation liability 0000 9780 25,000.00 25,000.00Set aside for 2017/18 deficit (17/18 July 0000 9780 4,134,100.18 4,134,100.18Set aside for 2018/19 deficit (17/18 July 0000 9780 4,738,028.61 4,738,028.61Set aside for 2019/20 deficit (17/18 July 0000 9780 2,855,373.86 2,855,373.86Set aside for 2019/20 deficit (17/18 July 1100 9780 513,075.55 513,075.55Estimated vacation liability 0000 9780 25,000.00 25,000.00Set aside for 2018/19 deficit (17/18 July 0000 9780 4,738,028.61 4,738,028.61Set aside for 2019/20 deficit (17/18 July 0000 9780 2,439,756.93 2,439,756.93Set aside for 2019/20 deficit (17/18 July 1100 9780 717,764.87 717,764.87

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 3,416,156.97 0.00 3,416,156.97 3,533,815.21 0.00 3,533,815.21 3.4%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0%



Exhibit: Restricted Balance Detail27 66092 0000000

Form 01


2016-17 2017-18Resource Description Unaudited Actuals Budget

5640 Medi-Cal Billing Option 247,956.72 247,956.72

6230 California Clean Energy Jobs Act 376,004.40 327,219.85

6264 Educator Effectiveness (15-16) 38,850.40 38,850.40

6300 Lottery: Instructional Materials 7,083.12 7,083.12

6512 Special Ed: Mental Health Services 191,969.07 191,969.07

7338 College Readiness Block Grant 202,634.39 109,542.84

9010 Other Restricted Local 713,003.37 713,003.37

Total, Restricted Balance 1,777,501.47 1,635,625.37


Unaudited ActualsCharter Schools Special Revenue Fund

Expenditures by Object27 66092 0000000

Form 09

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-b (Rev 06/08/2017 Page 1 Printed: 9/6/2017 2:41 PM

Description Resource Codes Object Codes2016-17

Unaudited Actuals2017-18Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 3,842,587.00 4,480,179.00 16.6%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 328,261.65 348,592.00 6.2%

4) Other Local Revenue 8600-8799 80,987.14 6,300.00 -92.2%

5) TOTAL, REVENUES 4,251,835.79 4,835,071.00 13.7%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 1,941,738.22 1,925,605.62 -0.8%

2) Classified Salaries 2000-2999 370,493.96 411,360.08 11.0%

3) Employee Benefits 3000-3999 913,895.10 1,032,755.83 13.0%

4) Books and Supplies 4000-4999 395,252.23 282,000.00 -28.7%

5) Services and Other Operating Expenditures 5000-5999 499,358.02 603,500.00 20.9%

6) Capital Outlay 6000-6999 25,171.89 25,000.00 -0.7%

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 211,860.53 292,385.65 38.0%

9) TOTAL, EXPENDITURES 4,357,769.95 4,572,607.18 4.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (105,934.16) 262,463.82 -347.8%

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 09




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (105,934.16) 262,463.82 -347.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,033,508.69 927,574.53 -10.2%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 1,033,508.69 927,574.53 -10.2%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 1,033,508.69 927,574.53 -10.2%

2) Ending Balance, June 30 (E + F1e) 927,574.53 1,190,038.35 28.3% 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 600.00 0.00 -100.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 83,975.64 105,335.64 25.4%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 842,998.89 1,084,702.71 28.7%

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 09




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 1,075,253.91

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 42,806.08

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 44,879.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 600.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 1,163,538.99


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 176,187.94

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 59,776.52

4) Current Loans 9640 0.00

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 235,964.46


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 927,574.53




Form 09




PercentDifference

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 2,165,230.00 2,576,070.00 19.0%

Education Protection Account State Aid - Current Year 8012 85,418.00 97,718.00 14.4%

State Aid - Prior Years 8019 (479.00) 0.00 -100.0%

LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.0%

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 1,592,418.00 1,806,391.00 13.4%

Property Taxes Transfers 8097 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 3,842,587.00 4,480,179.00 16.6%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.0%

Special Education Discretionary Grants 8182 0.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

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

Title II, Part A, Educator Quality 4035 8290 0.00 0.00 0.0%

Title III, Part A, Immigrant Education Program 4201 8290 0.00 0.00 0.0%

Title III, Part A, English Learner Program 4203 8290 0.00 0.00 0.0%

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

Other NCLB / Every Student Succeeds Act3012-3020, 3030-3199,

4036-4126, 5510 8290 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%




Form 09




PercentDifference

OTHER STATE REVENUE


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

Prior Years 6500 8319 0.00 0.00 0.0%

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%


Mandated Costs Reimbursements 8550 91,311.00 90,639.00 -0.7%

Lottery - Unrestricted and Instructional Materials 8560 90,604.65 86,330.00 -4.7%

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

Charter School Facility Grant 6030 8590 0.00 0.00 0.0%

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

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

Career Technical Education Incentive

Grant Program 6387 8590 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.0%

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

All Other State Revenue All Other 8590 146,346.00 171,623.00 17.3%

TOTAL, OTHER STATE REVENUE 328,261.65 348,592.00 6.2%




Form 09




PercentDifference

OTHER LOCAL REVENUE

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 13,851.90 6,000.00 -56.7%

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

Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%

Transportation Fees From Individuals 8675 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

All Other Local Revenue 8699 67,135.24 300.00 -99.6%

Tuition 8710 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.0%

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

From County Offices 6500 8792 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.0%

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

From County Offices All Other 8792 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 80,987.14 6,300.00 -92.2%

TOTAL, REVENUES 4,251,835.79 4,835,071.00 13.7%




Form 09




PercentDifference


Certificated Teachers' Salaries 1100 1,590,266.98 1,613,842.95 1.5%

Certificated Pupil Support Salaries 1200 60,300.45 55,673.31 -7.7%

Certificated Supervisors' and Administrators' Salaries 1300 211,788.24 194,008.44 -8.4%

Other Certificated Salaries 1900 79,382.55 62,080.92 -21.8%

TOTAL, CERTIFICATED SALARIES 1,941,738.22 1,925,605.62 -0.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 124,617.33 179,212.44 43.8%

Classified Support Salaries 2200 31,586.83 30,801.87 -2.5%

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

Clerical, Technical and Office Salaries 2400 69,598.95 62,807.36 -9.8%

Other Classified Salaries 2900 144,690.85 138,538.41 -4.3%

TOTAL, CLASSIFIED SALARIES 370,493.96 411,360.08 11.0%

EMPLOYEE BENEFITS

STRS 3101-3102 394,756.58 435,698.47 10.4%

PERS 3201-3202 36,541.45 51,359.96 40.6%

OASDI/Medicare/Alternative 3301-3302 51,911.61 64,165.50 23.6%

Health and Welfare Benefits 3401-3402 300,284.21 351,522.81 17.1%

Unemployment Insurance 3501-3502 1,155.89 1,168.49 1.1%

Workers' Compensation 3601-3602 104,837.16 105,911.34 1.0%

OPEB, Allocated 3701-3702 8,744.77 6,748.38 -22.8%

OPEB, Active Employees 3751-3752 15,663.43 16,180.88 3.3%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 913,895.10 1,032,755.83 13.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 109,580.08 50,000.00 -54.4%

Books and Other Reference Materials 4200 13,205.63 35,000.00 165.0%

Materials and Supplies 4300 180,504.74 130,000.00 -28.0%

Noncapitalized Equipment 4400 91,961.78 67,000.00 -27.1%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 395,252.23 282,000.00 -28.7%




Form 09




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 63,024.77 15,000.00 -76.2%

Dues and Memberships 5300 75.00 0.00 -100.0%

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 4,923.40 10,000.00 103.1%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 383,344.10 521,500.00 36.0%

Professional/Consulting Services and Operating Expenditures 5800 47,591.74 57,000.00 19.8%

Communications 5900 399.01 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 499,358.02 603,500.00 20.9%

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%

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

Equipment 6400 25,171.89 25,000.00 -0.7%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 25,171.89 25,000.00 -0.7%




Form 09




PercentDifference


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

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out

All Other Transfers 7281-7283 0.00 0.00 0.0%

All Other Transfers Out to All Others 7299 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%


Transfers of Indirect Costs 7310 0.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 211,860.53 292,385.65 38.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 211,860.53 292,385.65 38.0%

TOTAL, EXPENDITURES 4,357,769.95 4,572,607.18 4.9%




Form 09




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%


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 Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

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



Expenditures by Function27 66092 0000000

Form 09

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-b (Rev 03/08/2016) Page 1 Printed: 9/6/2017 2:41 PM

Description Function Codes Object Codes2016-17


PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 3,842,587.00 4,480,179.00 16.6%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 4,251,835.79 4,835,071.00 13.7%


1) Instruction 1000-1999 3,039,915.40 3,147,670.54 3.5%

2) Instruction - Related Services 2000-2999 779,977.90 661,674.72 -15.2%

3) Pupil Services 3000-3999 207,187.92 339,876.27 64.0%

4) Ancillary Services 4000-4999 16,181.30 15,000.00 -7.3%

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 211,860.53 292,385.65 38.0%

8) Plant Services 8000-8999 102,646.90 116,000.00 13.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (105,934.16) 262,463.82 -347.8%


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 09




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (105,934.16) 262,463.82 -347.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 1,033,508.69 927,574.53 -10.2%





2) Ending Balance, June 30 (E + F1e) 927,574.53 1,190,038.35 28.3%

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 600.00 0.00 -100.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 83,975.64 105,335.64 25.4%


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

d) Assigned Other Assignments (by Resource/Object) 9780 842,998.89 1,084,702.71 28.7%






Form 09



6264 Educator Effectiveness (15-16) 6,974.13 6,974.13

6300 Lottery: Instructional Materials 0.00 21,360.00


Total, Restricted Balance 83,975.64 105,335.64


Unaudited ActualsAdult Education Fund


Form 11




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 191,058.00 0.00 -100.0%



5) TOTAL, REVENUES 1,009,069.41 847,919.00 -16.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 384,221.15 305,888.02 -20.4%

2) Classified Salaries 2000-2999 201,699.67 132,577.14 -34.3%

3) Employee Benefits 3000-3999 195,750.87 141,749.05 -27.6%

4) Books and Supplies 4000-4999 32,388.03 140,315.43 333.2%

5) Services and Other Operating Expenditures 5000-5999 49,860.22 42,137.55 -15.5%

6) Capital Outlay 6000-6999 0.00 30,000.00 New



9) TOTAL, EXPENDITURES 900,428.61 847,919.00 -5.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 108,640.80 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%





Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 108,640.80 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 219,990.77 328,631.57 49.4%


c) As of July 1 - Audited (F1a + F1b) 219,990.77 328,631.57 49.4%


e) Adjusted Beginning Balance (F1c + F1d) 219,990.77 328,631.57 49.4%

2) Ending Balance, June 30 (E + F1e) 328,631.57 328,631.57 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%

Prepaid Expenditures 9713 1,416.22 0.00 -100.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 327,215.35 328,631.57 0.4%



d) Assigned Other Assignments 9780 0.00 0.00 0.0%






Form 11




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 171,651.57


b) in Banks 9120 0.00



e) collections awaiting deposit 9140 7,484.47




5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 1,416.22


9) TOTAL, ASSETS 347,076.08




I. LIABILITIES



3) Due to Other Funds 9610 0.13

4) Current Loans 9640






K. FUND EQUITY





Form 11




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%


TOTAL, LCFF SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE


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

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

All Other Federal Revenue All Other 8290 191,058.00 0.00 -100.0%

TOTAL, FEDERAL REVENUE 191,058.00 0.00 -100.0%

OTHER STATE REVENUE


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

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

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

Adult Education Block Grant Program 6391 8590 750,058.00 823,925.00 9.8%

All Other State Revenue All Other 8590 55,759.00 20,994.00 -62.3%

TOTAL, OTHER STATE REVENUE 805,817.00 844,919.00 4.9%




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue



Interest 8660 (2,394.27) 0.00 -100.0%


Fees and Contracts Adult Education Fees 8671 7,395.00 3,000.00 -59.4%


Other Local Revenue


Tuition 8710 0.00 0.00 0.0%


TOTAL, REVENUES 1,009,069.41 847,919.00 -16.0%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 308,629.10 186,944.60 -39.4%

Certificated Pupil Support Salaries 1200 8,142.80 0.00 -100.0%

Certificated Supervisors' and Administrators' Salaries 1300 67,449.25 118,943.42 76.3%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 384,221.15 305,888.02 -20.4%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 1,951.20 0.00 -100.0%



Other Classified Salaries 2900 59,930.14 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 201,699.67 132,577.14 -34.3%

EMPLOYEE BENEFITS

STRS 3101-3102 65,804.22 61,704.15 -6.2%

PERS 3201-3202 24,030.18 22,261.37 -7.4%

OASDI/Medicare/Alternative 3301-3302 21,733.10 15,841.33 -27.1%

Health and Welfare Benefits 3401-3402 53,825.76 19,396.33 -64.0%

Unemployment Insurance 3501-3502 292.65 219.24 -25.1%

Workers' Compensation 3601-3602 26,554.04 19,871.21 -25.2%

OPEB, Allocated 3701-3702 2,033.62 1,359.22 -33.2%

OPEB, Active Employees 3751-3752 1,477.30 1,096.20 -25.8%


TOTAL, EMPLOYEE BENEFITS 195,750.87 141,749.05 -27.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 27,730.87 108,383.92 290.8%

Noncapitalized Equipment 4400 4,657.16 31,931.51 585.6%

TOTAL, BOOKS AND SUPPLIES 32,388.03 140,315.43 333.2%




Form 11




PercentDifference




Dues and Memberships 5300 1,105.00 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 949.98 1,200.00 26.3%


Transfers of Direct Costs - Interfund 5750 973.50 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 41,845.64 37,000.00 -11.6%

Communications 5900 188.61 250.00 32.5%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 49,860.22 42,137.55 -15.5%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 30,000.00 New


TOTAL, CAPITAL OUTLAY 0.00 30,000.00 New


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%

Debt Service







Form 11




PercentDifference




TOTAL, EXPENDITURES 900,428.61 847,919.00 -5.8%




Form 11




PercentDifference

INTERFUND TRANSFERS





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



OTHER SOURCES/USES

SOURCES

Other Sources



Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 11




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 191,058.00 0.00 -100.0%



5) TOTAL, REVENUES 1,009,069.41 847,919.00 -16.0%


1) Instruction 1000-1999 459,976.94 379,553.17 -17.5%

2) Instruction - Related Services 2000-2999 392,914.52 413,114.02 5.1%

3) Pupil Services 3000-3999 8,883.91 0.00 -100.0%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%


6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 2,144.57 0.00 -100.0%


7600-7699 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 11




PercentDifference



a) As of July 1 - Unaudited 9791 219,990.77 328,631.57 49.4%


c) As of July 1 - Audited (F1a + F1b) 219,990.77 328,631.57 49.4%


e) Adjusted Beginning Balance (F1c + F1d) 219,990.77 328,631.57 49.4%

2) Ending Balance, June 30 (E + F1e) 328,631.57 328,631.57 0.0%


Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 1,416.22 0.00 -100.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 327,215.35 328,631.57 0.4%



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






Form 11



6391 Adult Education Block Grant Program 249,547.12 250,963.34

6392 Adult Education Block Grant Data and Accountability 31,364.00 31,364.00




Unaudited ActualsChild Development FundExpenditures by Object

27 66092 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 454,248.05 454,245.00 0.0%

3) Other State Revenue 8300-8599 1,678,923.11 2,216,401.00 32.0%

4) Other Local Revenue 8600-8799 20,414.47 0.00 -100.0%

5) TOTAL, REVENUES 2,153,585.63 2,670,646.00 24.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 587,699.51 712,735.53 21.3%


3) Employee Benefits 3000-3999 613,698.14 766,629.74 24.9%


5) Services and Other Operating Expenditures 5000-5999 53,815.15 23,642.00 -56.1%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%





D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 2,171.05 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%

4) TOTAL, OTHER FINANCING SOURCES/USES 2,171.05 0.00 -100.0%



27 66092 0000000Form 12




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 692.08 16,002.18 2212.2%


c) As of July 1 - Audited (F1a + F1b) 692.08 16,002.18 2212.2%


e) Adjusted Beginning Balance (F1c + F1d) 692.08 16,002.18 2212.2%

2) Ending Balance, June 30 (E + F1e) 16,002.18 16,002.18 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%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 16,002.18 16,002.18 0.0%








27 66092 0000000Form 12




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 (169,445.36)


b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES





5) Unearned Revenue 9650 3,502.15





K. FUND EQUITY




27 66092 0000000Form 12




PercentDifference

FEDERAL REVENUE



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

All Other Federal Revenue All Other 8290 454,248.05 454,245.00 0.0%

TOTAL, FEDERAL REVENUE 454,248.05 454,245.00 0.0%

OTHER STATE REVENUE


Child Development Apportionments 8530 0.00 0.00 0.0%


State Preschool 6105 8590 1,638,698.11 2,159,487.00 31.8%

All Other State Revenue All Other 8590 40,225.00 56,914.00 41.5%

TOTAL, OTHER STATE REVENUE 1,678,923.11 2,216,401.00 32.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 (2,881.19) 0.00 -100.0%


Fees and Contracts

Child Development Parent Fees 8673 20,380.24 0.00 -100.0%



Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 20,414.47 0.00 -100.0%

TOTAL, REVENUES 2,153,585.63 2,670,646.00 24.0%



27 66092 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 413,762.52 501,513.69 21.2%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 171,752.99 211,221.84 23.0%

Other Certificated Salaries 1900 2,184.00 0.00 -100.0%

TOTAL, CERTIFICATED SALARIES 587,699.51 712,735.53 21.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 566,088.79 659,618.37 16.5%

Classified Support Salaries 2200 47,713.94 43,347.96 -9.2%


Clerical, Technical and Office Salaries 2400 149,095.30 172,008.80 15.4%

Other Classified Salaries 2900 42.50 0.00 -100.0%


EMPLOYEE BENEFITS

STRS 3101-3102 108,502.58 150,550.07 38.8%

PERS 3201-3202 100,157.48 131,340.67 31.1%



Unemployment Insurance 3501-3502 674.31 793.78 17.7%


OPEB, Allocated 3701-3702 5,101.58 4,633.55 -9.2%



TOTAL, EMPLOYEE BENEFITS 613,698.14 766,629.74 24.9%

BOOKS AND SUPPLIES




Noncapitalized Equipment 4400 0.00 840.26 New

Food 4700 0.00 0.00 0.0%




27 66092 0000000Form 12




PercentDifference



Travel and Conferences 5200 100.00 0.00 -100.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,410.55 1,500.00 -37.8%


Transfers of Direct Costs - Interfund 5750 41,196.86 17,600.00 -57.3%


Communications 5900 110.74 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 53,815.15 23,642.00 -56.1%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out


Debt Service










27 66092 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 2,171.05 0.00 -100.0%


(a) TOTAL, INTERFUND TRANSFERS IN 2,171.05 0.00 -100.0%




OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 2,171.05 0.00 -100.0%


Unaudited ActualsChild Development FundExpenditures by Function

27 66092 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 454,248.05 454,245.00 0.0%

3) Other State Revenue 8300-8599 1,678,923.11 2,216,401.00 32.0%


5) TOTAL, REVENUES 2,153,585.63 2,670,646.00 24.0%


1) Instruction 1000-1999 1,514,890.77 1,897,204.79 25.2%

2) Instruction - Related Services 2000-2999 345,694.12 397,926.68 15.1%

3) Pupil Services 3000-3999 99,477.42 136,300.10 37.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 68,595.64 64,575.36 -5.9%


7600-7699 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%

4) TOTAL, OTHER FINANCING SOURCES/USES 2,171.05 0.00 -100.0%


Unaudited ActualsChild Development FundExpenditures by Function

27 66092 0000000Form 12




PercentDifference



a) As of July 1 - Unaudited 9791 692.08 16,002.18 2212.2%


c) As of July 1 - Audited (F1a + F1b) 692.08 16,002.18 2212.2%


e) Adjusted Beginning Balance (F1c + F1d) 692.08 16,002.18 2212.2%

2) Ending Balance, June 30 (E + F1e) 16,002.18 16,002.18 0.0%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 16,002.18 16,002.18 0.0%







Unaudited ActualsChild Development Fund


Form 12



6130 Child Development: Center-Based Reserve Account 15,802.90 15,802.90

9010 Other Restricted Local 199.28 199.28



Unaudited ActualsCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 4,065,601.11 3,928,000.00 -3.4%

3) Other State Revenue 8300-8599 287,114.55 285,000.00 -0.7%

4) Other Local Revenue 8600-8799 744,632.31 761,983.75 2.3%

5) TOTAL, REVENUES 5,097,347.97 4,974,983.75 -2.4%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,696,301.39 1,862,991.86 9.8%


4) Books and Supplies 4000-4999 2,208,108.04 2,701,355.69 22.3%


6) Capital Outlay 6000-6999 63,522.42 200,000.00 214.8%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 218,549.99 (1,011,818.12) -563.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 300.44 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%

4) TOTAL, OTHER FINANCING SOURCES/USES 300.44 0.00 -100.0%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 218,850.43 (1,011,818.12) -562.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,831,129.84 2,049,980.27 12.0%


c) As of July 1 - Audited (F1a + F1b) 1,831,129.84 2,049,980.27 12.0%


e) Adjusted Beginning Balance (F1c + F1d) 1,831,129.84 2,049,980.27 12.0%

2) Ending Balance, June 30 (E + F1e) 2,049,980.27 1,038,162.15 -49.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 266,406.75 0.00 -100.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,783,573.52 1,038,162.15 -41.8%









Form 13




PercentDifference



b) in Banks 9120 6,373.80








6) Stores 9320 266,406.75



9) TOTAL, ASSETS 2,149,341.54




I. LIABILITIES










K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 2,049,980.27




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 3,739,843.04 3,928,000.00 5.0%

Donated Food Commodities 8221 312,689.83 0.00 -100.0%

All Other Federal Revenue 8290 13,068.24 0.00 -100.0%

TOTAL, FEDERAL REVENUE 4,065,601.11 3,928,000.00 -3.4%

OTHER STATE REVENUE

Child Nutrition Programs 8520 287,114.55 285,000.00 -0.7%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 287,114.55 285,000.00 -0.7%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 2,772.32 0.00 -100.0%

Food Service Sales 8634 725,173.77 750,000.00 3.4%


Interest 8660 11,180.72 8,000.00 -28.4%


Fees and Contracts

Interagency Services 8677 5,254.74 3,683.75 -29.9%

Other Local Revenue

All Other Local Revenue 8699 250.76 300.00 19.6%

TOTAL, OTHER LOCAL REVENUE 744,632.31 761,983.75 2.3%

TOTAL, REVENUES 5,097,347.97 4,974,983.75 -2.4%




Form 13




PercentDifference


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


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 1,356,200.43 1,447,581.67 6.7%

Classified Supervisors' and Administrators' Salaries 2300 170,332.87 244,340.35 43.4%


Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 1,696,301.39 1,862,991.86 9.8%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 198,658.07 249,179.25 25.4%





OPEB, Allocated 3701-3702 6,411.93 5,586.61 -12.9%




BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 3,414.75 40,000.00 1071.4%

Food 4700 2,062,856.14 2,419,355.69 17.3%

TOTAL, BOOKS AND SUPPLIES 2,208,108.04 2,701,355.69 22.3%




Form 13




PercentDifference




Dues and Memberships 5300 984.94 1,000.00 1.5%

Insurance 5400-5450 3,757.00 4,500.00 19.8%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 48,853.12 74,000.00 51.5%


Transfers of Direct Costs - Interfund 5750 (80,075.53) (59,863.75) -25.2%


Communications 5900 1,566.90 3,000.00 91.5%


CAPITAL OUTLAY

Buildings and Improvements of Buildings 6200 0.00 100,000.00 New

Equipment 6400 63,522.42 100,000.00 57.4%


TOTAL, CAPITAL OUTLAY 63,522.42 200,000.00 214.8%


Debt Service











Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 300.44 0.00 -100.0%


(a) TOTAL, INTERFUND TRANSFERS IN 300.44 0.00 -100.0%




OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 300.44 0.00 -100.0%




Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 4,065,601.11 3,928,000.00 -3.4%

3) Other State Revenue 8300-8599 287,114.55 285,000.00 -0.7%


5) TOTAL, REVENUES 5,097,347.97 4,974,983.75 -2.4%


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 4,653,242.37 5,598,149.05 20.3%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 100,000.00 New


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 218,549.99 (1,011,818.12) -563.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 300.44 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%

4) TOTAL, OTHER FINANCING SOURCES/USES 300.44 0.00 -100.0%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 218,850.43 (1,011,818.12) -562.3%


a) As of July 1 - Unaudited 9791 1,831,129.84 2,049,980.27 12.0%





2) Ending Balance, June 30 (E + F1e) 2,049,980.27 1,038,162.15 -49.4%


Stores 9712 266,406.75 0.00 -100.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,783,573.52 1,038,162.15 -41.8%







Unaudited ActualsCafeteria Special Revenue FundExhibit: Restricted Balance Detail

27 66092 0000000Form 13



5310 Child Nutrition: School Programs (e.g., School Lunch, School B 1,770,417.20 1,025,005.83

5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Cen 13,156.32 13,156.32



Unaudited ActualsDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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


5) TOTAL, REVENUES 4,968.61 0.00 -100.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 1,633.29 0.00 -100.0%


6) Capital Outlay 6000-6999 121,291.36 0.00 -100.0%


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


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (423,599.63) (425,000.00) 0.3%


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 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (423,599.63) (425,000.00) 0.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 879,383.69 455,784.06 -48.2%


c) As of July 1 - Audited (F1a + F1b) 879,383.69 455,784.06 -48.2%


e) Adjusted Beginning Balance (F1c + F1d) 879,383.69 455,784.06 -48.2%

2) Ending Balance, June 30 (E + F1e) 455,784.06 30,784.06 -93.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 455,784.06 30,784.06 -93.2%

Deferred maintenance projects 0000 9780 455,784.06

Deferred maintenance projects 0000 9780 30,784.06






Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%


TOTAL, LCFF SOURCES 0.00 0.00 0.0%

OTHER STATE REVENUE


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

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


Interest 8660 4,968.61 0.00 -100.0%


Other Local Revenue




TOTAL, REVENUES 4,968.61 0.00 -100.0%




Form 14




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 1,633.29 0.00 -100.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,633.29 0.00 -100.0%




Form 14




PercentDifference



Travel and Conferences 5200 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 0.00 0.00 0.0%



CAPITAL OUTLAY

Land Improvements 6170 20,118.36 0.00 -100.0%

Buildings and Improvements of Buildings 6200 76,325.00 0.00 -100.0%

Equipment 6400 24,848.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 121,291.36 0.00 -100.0%


Debt Service




TOTAL, EXPENDITURES 428,568.24 425,000.00 -0.8%




Form 14




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsDeferred Maintenance FundExpenditures by Function

27 66092 0000000Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 4,968.61 0.00 -100.0%


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%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 428,568.24 425,000.00 -0.8%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (423,599.63) (425,000.00) 0.3%


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%



Unaudited ActualsDeferred Maintenance FundExpenditures by Function

27 66092 0000000Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (423,599.63) (425,000.00) 0.3%


a) As of July 1 - Unaudited 9791 879,383.69 455,784.06 -48.2%




e) Adjusted Beginning Balance (F1c + F1d) 879,383.69 455,784.06 -48.2%

2) Ending Balance, June 30 (E + F1e) 455,784.06 30,784.06 -93.2%


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 455,784.06 30,784.06 -93.2%

Deferred maintenance projects 0000 9780 455,784.06Deferred maintenance projects 0000 9780 30,784.06






Form 14



Total, Restricted Balance 0.00 0.00


Unaudited ActualsBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-d (Rev 02/02/2016) Page 1 Printed: 9/6/2017 2:42 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 847.00 New


5) TOTAL, REVENUES 228,124.05 847.00 -99.6%

B. EXPENDITURES


2) Classified Salaries 2000-2999 61,234.25 50,166.18 -18.1%

3) Employee Benefits 3000-3999 18,608.40 17,717.89 -4.8%


5) Services and Other Operating Expenditures 5000-5999 1,730,718.33 0.00 -100.0%

6) Capital Outlay 6000-6999 3,309,440.52 9,942,608.64 200.4%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 6,220,105.35 0.00 -100.0%


9) TOTAL, EXPENDITURES 11,341,198.42 10,067,884.07 -11.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (11,113,074.37) (10,067,037.07) -9.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 72,364,955.25 0.00 -100.0%

b) Uses 7630-7699 32,662,737.30 0.00 -100.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 39,702,217.95 0.00 -100.0%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 28,589,143.58 (10,067,037.07) -135.2%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 32,734,670.86 22,667,633.79 -30.8%









Form 21




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 33,008,440.36




I. LIABILITIES










K. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%


OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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

All Other State Revenue 8590 0.00 847.00 New

TOTAL, OTHER STATE REVENUE 0.00 847.00 New

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


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



Interest 8660 228,124.05 0.00 -100.0%


Other Local Revenue




TOTAL, REVENUES 228,124.05 847.00 -99.6%




Form 21




PercentDifference

CLASSIFIED SALARIES





TOTAL, CLASSIFIED SALARIES 61,234.25 50,166.18 -18.1%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 847.00 New

PERS 3201-3202 6,970.40 7,791.30 11.8%

OASDI/Medicare/Alternative 3301-3302 4,613.25 3,819.34 -17.2%

Health and Welfare Benefits 3401-3402 3,705.15 2,522.04 -31.9%


Workers' Compensation 3601-3602 2,774.92 2,273.54 -18.1%

OPEB, Allocated 3701-3702 231.68 155.38 -32.9%



TOTAL, EMPLOYEE BENEFITS 18,608.40 17,717.89 -4.8%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 0.00 18,515.30 New





Insurance 5400-5450 0.00 0.00 0.0%








Form 21




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 1,730,537.85 0.00 -100.0%

Communications 5900 68.33 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,730,718.33 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 101,390.00 0.00 -100.0%

Land Improvements 6170 2,565,276.38 0.00 -100.0%

Buildings and Improvements of Buildings 6200 642,774.14 9,942,608.64 1446.8%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 3,309,440.52 9,942,608.64 200.4%


Other Transfers Out


Debt Service

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

Debt Service - Interest 7438 6,220,105.35 0.00 -100.0%


TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 6,220,105.35 0.00 -100.0%

TOTAL, EXPENDITURES 11,341,198.42 10,067,884.07 -11.2%




Form 21




PercentDifference

INTERFUND TRANSFERS











Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 33,000,000.00 0.00 -100.0%

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

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%





Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%

All Other Financing Sources 8979 39,364,955.25 0.00 -100.0%

(c) TOTAL, SOURCES 72,364,955.25 0.00 -100.0%

USES


All Other Financing Uses 7699 32,662,737.30 0.00 -100.0%

(d) TOTAL, USES 32,662,737.30 0.00 -100.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 39,702,217.95 0.00 -100.0%




Form 21




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 847.00 New


5) TOTAL, REVENUES 228,124.05 847.00 -99.6%


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 4,488,736.28 10,067,884.07 124.3%


7600-7699 6,852,462.14 0.00 -100.0%

10) TOTAL, EXPENDITURES 11,341,198.42 10,067,884.07 -11.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (11,113,074.37) (10,067,037.07) -9.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 32,662,737.30 0.00 -100.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 21




PercentDifference









Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 32,734,670.86 22,667,633.79 -30.8%









Form 21



9010 Other Restricted Local 32,734,670.86 22,667,633.79



Unaudited ActualsCapital Facilities FundExpenditures by Object

27 66092 0000000Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2,555,675.06 1,200,000.00 -53.0%

5) TOTAL, REVENUES 2,555,675.06 1,200,000.00 -53.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 10,901.61 New

3) Employee Benefits 3000-3999 0.00 3,398.48 New


5) Services and Other Operating Expenditures 5000-5999 97,242.76 3,020,837.43 3006.5%

6) Capital Outlay 6000-6999 601,711.74 438,706.72 -27.1%



9) TOTAL, EXPENDITURES 700,666.45 3,514,300.09 401.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,855,008.61 (2,314,300.09) -224.8%


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%




27 66092 0000000Form 25




PercentDifference








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 7,731,045.40 5,416,745.31 -29.9%





27 66092 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 7,885,636.81




I. LIABILITIES










K. FUND EQUITY




27 66092 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%




OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%




Interest 8660 77,578.71 0.00 -100.0%


Fees and Contracts

Mitigation/Developer Fees 8681 2,478,096.35 1,200,000.00 -51.6%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 2,555,675.06 1,200,000.00 -53.0%

TOTAL, REVENUES 2,555,675.06 1,200,000.00 -53.0%



27 66092 0000000Form 25




PercentDifference




CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 10,901.61 New


TOTAL, CLASSIFIED SALARIES 0.00 10,901.61 New

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 1,693.14 New

OASDI/Medicare/Alternative 3301-3302 0.00 833.97 New

Health and Welfare Benefits 3401-3402 0.00 256.80 New

Unemployment Insurance 3501-3502 0.00 5.42 New

Workers' Compensation 3601-3602 0.00 494.06 New

OPEB, Allocated 3701-3702 0.00 33.89 New

OPEB, Active Employees 3751-3752 0.00 81.20 New


TOTAL, EMPLOYEE BENEFITS 0.00 3,398.48 New

BOOKS AND SUPPLIES




Noncapitalized Equipment 4400 0.00 4,597.60 New




27 66092 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 74,342.89 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 22,899.87 3,020,837.43 13091.5%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 97,242.76 3,020,837.43 3006.5%

CAPITAL OUTLAY

Land 6100 47,992.50 17,742.00 -63.0%


Buildings and Improvements of Buildings 6200 487,605.24 420,964.72 -13.7%



Equipment 6400 0.00 0.00 0.0%




Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 700,666.45 3,514,300.09 401.6%



27 66092 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








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






Unaudited ActualsCapital Facilities Fund


Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2,555,675.06 1,200,000.00 -53.0%

5) TOTAL, REVENUES 2,555,675.06 1,200,000.00 -53.0%


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%

7) General Administration 7000-7999 74,342.89 0.00 -100.0%

8) Plant Services 8000-8999 626,323.56 3,514,300.09 461.1%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 700,666.45 3,514,300.09 401.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 1,855,008.61 (2,314,300.09) -224.8%


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 25




PercentDifference









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 7,731,045.40 5,416,745.31 -29.9%






Form 25





Unaudited ActualsSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 92,186.01 0.00 -100.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 56,538.43 0.00 -100.0%

3) Employee Benefits 3000-3999 7,125.65 0.00 -100.0%

4) Books and Supplies 4000-4999 300,577.63 39,517.19 -86.9%


6) Capital Outlay 6000-6999 456,633.13 85,217.44 -81.3%



9) TOTAL, EXPENDITURES 1,196,670.70 595,000.00 -50.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,104,484.69) (595,000.00) -46.1%


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 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,104,484.69) (595,000.00) -46.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,745,726.51 641,241.82 -63.3%






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 641,241.82 46,241.82 -92.8%






Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 9,804.61 0.00 -100.0%


Other Local Revenue




TOTAL, REVENUES 92,186.01 0.00 -100.0%




Form 40




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 56,538.43 0.00 -100.0%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 56,538.43 0.00 -100.0%

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 4,325.32 0.00 -100.0%



Workers' Compensation 3601-3602 2,562.35 0.00 -100.0%

OPEB, Allocated 3701-3702 209.70 0.00 -100.0%



TOTAL, EMPLOYEE BENEFITS 7,125.65 0.00 -100.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 176,944.00 17,457.30 -90.1%

Noncapitalized Equipment 4400 123,633.63 22,059.89 -82.2%

TOTAL, BOOKS AND SUPPLIES 300,577.63 39,517.19 -86.9%




Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,663.41 0.00 -100.0%






CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 85,217.44 New



Equipment 6400 41,522.00 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 1,196,670.70 595,000.00 -50.3%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%







Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 92,186.01 0.00 -100.0%


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 1,196,670.70 595,000.00 -50.3%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 1,196,670.70 595,000.00 -50.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (1,104,484.69) (595,000.00) -46.1%


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 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,104,484.69) (595,000.00) -46.1%


a) As of July 1 - Unaudited 9791 1,745,726.51 641,241.82 -63.3%






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 641,241.82 46,241.82 -92.8%






Form 40





Unaudited ActualsBond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 19,830.16 0.00 -100.0%

4) Other Local Revenue 8600-8799 3,473,268.78 0.00 -100.0%

5) TOTAL, REVENUES 3,493,098.94 0.00 -100.0%

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%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 2,789,430.38 0.00 -100.0%


9) TOTAL, EXPENDITURES 2,789,430.38 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%





Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,852,661.16 0.00 -100.0%




d) Other Restatements 9795 4,960.03 0.00 -100.0%


2) Ending Balance, June 30 (E + F1e) 4,303,133.64 4,303,133.64 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 4,303,133.64 4,303,133.64 0.0%






Form 51




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 0.00



6) Stores 9320 0.00



9) TOTAL, ASSETS 4,303,133.64




I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 19,830.16 0.00 -100.0%


TOTAL, OTHER STATE REVENUE 19,830.16 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 3,151,445.77 0.00 -100.0%

Unsecured Roll 8612 195,574.72 0.00 -100.0%

Prior Years' Taxes 8613 34,227.84 0.00 -100.0%

Supplemental Taxes 8614 79,315.46 0.00 -100.0%


Interest 8660 12,704.99 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 3,473,268.78 0.00 -100.0%

TOTAL, REVENUES 3,493,098.94 0.00 -100.0%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 678,348.00 0.00 -100.0%

Bond Interest and Other Service Charges 7434 2,111,082.38 0.00 -100.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 2,789,430.38 0.00 -100.0%

TOTAL, EXPENDITURES 2,789,430.38 0.00 -100.0%




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources


All Other Financing Sources 8979 1,148,992.60 0.00 -100.0%

(c) TOTAL, SOURCES 1,148,992.60 0.00 -100.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1,148,992.60 0.00 -100.0%




Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 19,830.16 0.00 -100.0%

4) Other Local Revenue 8600-8799 3,473,268.78 0.00 -100.0%

5) TOTAL, REVENUES 3,493,098.94 0.00 -100.0%


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 2,789,430.38 0.00 -100.0%

10) TOTAL, EXPENDITURES 2,789,430.38 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%





Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,852,661.16 0.00 -100.0%





d) Other Restatements 9795 4,960.03 0.00 -100.0%


2) Ending Balance, June 30 (E + F1e) 4,303,133.64 4,303,133.64 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 4,303,133.64 4,303,133.64 0.0%






Form 51





Unaudited ActualsOther Enterprise FundExpenses by Object

27 66092 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-e (Rev 03/20/2017) Page 1 Printed: 9/6/2017 2:44 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 187,177.32 345,531.00 84.6%

B. EXPENSES

1) Certificated Salaries 1000-1999 4,846.40 40,170.53 728.9%




5) Services and Other Operating Expenses 5000-5999 5,449.44 3,875.00 -28.9%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 173,521.46 345,531.00 99.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 13,655.86 0.00 -100.0%


b) Transfers Out 7600-7629 17,418.86 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (12,112.86) 0.00 -100.0%



27 66092 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 1,543.00 0.00 -100.0%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 0.00 0.00 0.0%

b) Audit Adjustments 9793 (1,543.00) 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) (1,543.00) 0.00 -100.0%


e) Adjusted Beginning Net Position (F1c + F1d) (1,543.00) 0.00 -100.0%

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

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 0.00 0.00 0.0%



27 66092 0000000Form 63




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

10) TOTAL, ASSETS 100,824.30


1) Deferred Outflows of Resources 9490 42,370.00

2) TOTAL, DEFERRED OUTFLOWS 42,370.00



27 66092 0000000Form 63




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 123,478.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00



1) Deferred Inflows of Resources 9690 2,130.00

2) TOTAL, DEFERRED INFLOWS 2,130.00

K. NET POSITION

Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 0.00



27 66092 0000000Form 63




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 359.00 611.00 70.2%



OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 784.91 0.00 -100.0%


Fees and Contracts

All Other Fees and Contracts 8689 186,033.41 344,920.00 85.4%

Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 186,818.32 344,920.00 84.6%

TOTAL, REVENUES 187,177.32 345,531.00 84.6%



27 66092 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 4,846.40 40,170.53 728.9%




TOTAL, CERTIFICATED SALARIES 4,846.40 40,170.53 728.9%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 63,911.50 New




Other Classified Salaries 2900 112,554.08 115,988.57 3.1%


EMPLOYEE BENEFITS

STRS 3101-3102 1,129.69 1,873.84 65.9%

PERS 3201-3202 17,104.11 24,207.34 41.5%





OPEB, Allocated 3701-3702 446.02 506.76 13.6%

OPEB, Active Employees 3751-3752 885.74 1,725.49 94.8%



BOOKS AND SUPPLIES





Food 4700 0.00 0.00 0.0%




27 66092 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 3,390.50 2,500.00 -26.3%


Communications 5900 0.00 75.00 New

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 5,449.44 3,875.00 -28.9%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 173,521.46 345,531.00 99.1%



27 66092 0000000Form 63




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 5,306.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 5,306.00 0.00 -100.0%


Other Authorized Interfund Transfers Out 7619 17,418.86 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 17,418.86 0.00 -100.0%

OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (12,112.86) 0.00 -100.0%


Unaudited ActualsOther Enterprise FundExpenses by Function

27 66092 0000000Form 63




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 187,177.32 345,531.00 84.6%

B. EXPENSES (Objects 1000-7999)

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 173,521.46 345,531.00 99.1%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 173,521.46 345,531.00 99.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 13,655.86 0.00 -100.0%


b) Transfers Out 7600-7629 17,418.86 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (12,112.86) 0.00 -100.0%


Unaudited ActualsOther Enterprise FundExpenses by Function

27 66092 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 1,543.00 0.00 -100.0%

F. NET POSITION 1) Beginning Net Position

a) As of July 1 - Unaudited 9791 0.00 0.00 0.0%

b) Audit Adjustments 9793 (1,543.00) 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) (1,543.00) 0.00 -100.0%


e) Adjusted Beginning Net Position (F1c + F1d) (1,543.00) 0.00 -100.0%

2) Ending Net Position, June 30 (E + F1e) 0.00 0.00 0.0%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%


c) Unrestricted Net Position 9790 0.00 0.00 0.0%


Unaudited ActualsOther Enterprise Fund

Exhibit: Restricted Net Position Detail27 66092 0000000

Form 63



Total, Restricted Net Position 0.00 0.00


Unaudited ActualsSelf-Insurance FundExpenses by Object

27 66092 0000000Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 16,751,237.94 18,379,201.46 9.7%

5) TOTAL, REVENUES 16,751,237.94 18,379,201.46 9.7%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 17,402,443.60 19,955,872.25 14.7%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 17,566,914.97 20,164,938.07 14.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (815,677.03) (1,785,736.61) 118.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 734,083.51 738,284.95 0.6%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 734,083.51 738,284.95 0.6%



27 66092 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (81,593.52) (1,047,451.66) 1183.7%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 6,055,080.50 5,973,486.98 -1.3%


c) As of July 1 - Audited (F1a + F1b) 6,055,080.50 5,973,486.98 -1.3%


e) Adjusted Beginning Net Position (F1c + F1d) 6,055,080.50 5,973,486.98 -1.3%

2) Ending Net Position, June 30 (E + F1e) 5,973,486.98 4,926,035.32 -17.5% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%


c) Unrestricted Net Position 9790 5,973,486.98 4,926,035.32 -17.5%



27 66092 0000000Form 67




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 284,665.88

e) collections awaiting deposit 9140 1,336,154.46





6) Stores 9320 0.00











10) TOTAL, ASSETS 5,992,353.28






27 66092 0000000Form 67




PercentDifference

I. LIABILITIES






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











K. NET POSITION

Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 5,973,486.98



27 66092 0000000Form 67




PercentDifference

OTHER STATE REVENUE




OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 30,174.12 20,000.00 -33.7%


Fees and Contracts

In-District Premiums/ Contributions 8674 16,721,063.82 18,359,201.46 9.8%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 16,751,237.94 18,379,201.46 9.7%

TOTAL, REVENUES 16,751,237.94 18,379,201.46 9.7%



27 66092 0000000Form 67




PercentDifference





CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 15,825.27 21,696.59 37.1%





OPEB, Allocated 3701-3702 441.04 438.74 -0.5%




BOOKS AND SUPPLIES







27 66092 0000000Form 67




PercentDifference



Travel and Conferences 5200 930.00 1,800.00 93.5%

Dues and Memberships 5300 0.00 356.25 New

Insurance 5400-5450 16,382,386.60 18,774,816.00 14.6%




Professional/Consulting Services and Operating Expenditures 5800 1,019,127.00 1,178,900.00 15.7%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 17,402,443.60 19,955,872.25 14.7%

DEPRECIATION



TOTAL, EXPENSES 17,566,914.97 20,164,938.07 14.8%



27 66092 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 734,083.51 738,284.95 0.6%

(a) TOTAL, INTERFUND TRANSFERS IN 734,083.51 738,284.95 0.6%




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) 734,083.51 738,284.95 0.6%


Unaudited ActualsSelf-Insurance Fund

Expenses by Function27 66092 0000000

Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 16,751,237.94 18,379,201.46 9.7%

5) TOTAL, REVENUES 16,751,237.94 18,379,201.46 9.7%


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 17,566,914.97 20,164,938.07 14.8%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 17,566,914.97 20,164,938.07 14.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (815,677.03) (1,785,736.61) 118.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 734,083.51 738,284.95 0.6%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 734,083.51 738,284.95 0.6%




Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (81,593.52) (1,047,451.66) 1183.7%


a) As of July 1 - Unaudited 9791 6,055,080.50 5,973,486.98 -1.3%


c) As of July 1 - Audited (F1a + F1b) 6,055,080.50 5,973,486.98 -1.3%


e) Adjusted Beginning Net Position (F1c + F1d) 6,055,080.50 5,973,486.98 -1.3%

2) Ending Net Position, June 30 (E + F1e) 5,973,486.98 4,926,035.32 -17.5%




c) Unrestricted Net Position 9790 5,973,486.98 4,926,035.32 -17.5%



Exhibit: Restricted Net Position Detail27 66092 0000000

Form 67





Unaudited ActualsFoundation Private-Purpose Trust Fund

Expenses by Object27 66092 0000000

Form 73




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 39,241.83 10,000.00 -74.5%

B. EXPENSES




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

5) Services and Other Operating Expenses 5000-5999 40,127.32 10,000.00 -75.1%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 40,127.32 10,000.00 -75.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (885.49) 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%





Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (885.49) 0.00 -100.0%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 227,344.82 226,459.33 -0.4%




e) Adjusted Beginning Net Position (F1c + F1d) 227,344.82 226,459.33 -0.4%

2) Ending Net Position, June 30 (E + F1e) 226,459.33 226,459.33 0.0% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%


c) Unrestricted Net Position 9790 226,459.33 226,459.33 0.0%




Form 73




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00











10) TOTAL, ASSETS 226,459.33







Form 73




PercentDifference

I. LIABILITIES






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







7) TOTAL, LIABILITIES 0.00




K. NET POSITION

Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 226,459.33




Form 73




PercentDifference

OTHER STATE REVENUE




OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 2,729.53 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 36,512.30 10,000.00 -72.6%


TOTAL, REVENUES 39,241.83 10,000.00 -74.5%




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%





TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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



Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES



Materials and Supplies 4300 0.00 0.00 0.0%


Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 73




PercentDifference





Insurance 5400-5450 0.00 0.00 0.0%







TOTAL, SERVICES AND OTHER OPERATING EXPENSES 40,127.32 10,000.00 -75.1%

DEPRECIATION






TOTAL, EXPENSES 40,127.32 10,000.00 -75.1%




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%




Form 73




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 39,241.83 10,000.00 -74.5%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 40,127.32 10,000.00 -75.1%



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 40,127.32 10,000.00 -75.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (885.49) 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%





Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (885.49) 0.00 -100.0%


a) As of July 1 - Unaudited 9791 227,344.82 226,459.33 -0.4%




e) Adjusted Beginning Net Position (F1c + F1d) 227,344.82 226,459.33 -0.4%

2) Ending Net Position, June 30 (E + F1e) 226,459.33 226,459.33 0.0%




c) Unrestricted Net Position 9790 226,459.33 226,459.33 0.0%


Unaudited ActualsFoundation Private-Purpose Trust FundExhibit: Restricted Net Position Detail

27 66092 0000000Form 73





2016-17 Unaudited ActualsAVERAGE DAILY ATTENDANCE 27 66092 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ada (Rev 03/10/2017) Page 1 of 1 Printed: 9/6/2017 2:45 PM

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

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

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 9,235.91 9,186.84 9,239.56 9,083.98 9,038.98 9,239.56 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0.00 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0.00 4. Total, District Regular ADA (Sum of Lines A1 through A3) 9,235.91 9,186.84 9,239.56 9,083.98 9,038.98 9,239.56 5. District Funded County Program ADA a. County Community Schools 2.42 2.42 2.42 2.42 2.42 2.42 b. Special Education-Special Day Class 6.80 6.91 6.80 6.80 6.80 6.80 c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0.00 d. Special Education Extended Year 0.80 0.80 0.80 0.80 0.80 0.80 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0.00 f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0.00 g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 10.02 10.13 10.02 10.02 10.02 10.02 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 9,245.93 9,196.97 9,249.58 9,094.00 9,049.00 9,249.58 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2016-17 Unaudited Actuals 2017-18 Budget2017-18 BudgetEstimated P-2 Estimated Estimated

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

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.00 2. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.00 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


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

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

ADAEstimated

Annual ADAEstimated

Funded ADAC. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01 FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01

1. Total Charter School Regular ADA 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00 3. Charter School Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0.00

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62

5. Total Charter School Regular ADA 427.09 426.24 427.09 488.59 488.59 488.59 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0.00 b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0.00 c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0.00 d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00 7. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0.00 b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0.00 c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0.00 d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0.00 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0.00 f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 427.09 426.24 427.09 488.59 488.59 488.59 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 427.09 426.24 427.09 488.59 488.59 488.59


Unaudited Actuals2016-17 Unaudited ActualsSchedule of Capital Assets

27 66092 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 9/6/2017 2:45 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:

Capital assets not being depreciated:

Land 5,693,918.00 5,693,918.00 5,693,918.00

Work in Progress 1,088,953.94 1,088,953.94 3,309,440.52 3,225,409.09 1,172,985.37

Total capital assets not being depreciated 6,782,871.94 0.00 6,782,871.94 3,309,440.52 3,225,409.09 6,866,903.37

Capital assets being depreciated:

Land Improvements 30,992,144.88 30,992,144.88 3,770,814.40 34,762,959.28

Buildings 157,129,964.61 157,129,964.61 599,228.51 157,729,193.12

Equipment 11,834,743.26 11,834,743.26 443,730.62 12,278,473.88

Total capital assets being depreciated 199,956,852.75 0.00 199,956,852.75 4,813,773.53 0.00 204,770,626.28

Accumulated Depreciation for:

Land Improvements (25,124,879.54) (25,124,879.54) (334,862.14) (25,459,741.68)

Buildings (78,291,251.10) (78,291,251.10) (4,247,978.68) (82,539,229.78)

Equipment (8,450,173.04) (8,450,173.04) (414,435.09) (8,864,608.13)

Total accumulated depreciation (111,866,303.68) 0.00 (111,866,303.68) (4,997,275.91) 0.00 (116,863,579.59)

Total capital assets being depreciated, net 88,090,549.07 0.00 88,090,549.07 (183,502.38) 0.00 87,907,046.69

Governmental activity capital assets, net 94,873,421.01 0.00 94,873,421.01 3,125,938.14 3,225,409.09 94,773,950.06

Business-Type Activities:

Capital assets not being depreciated:

Land 0.00 0.00

Work in Progress 0.00 0.00

Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Capital assets being depreciated:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total capital assets being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation for:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total accumulated depreciation 0.00 0.00 0.00 0.00 0.00 0.00

Total capital assets being depreciated, net 0.00 0.00 0.00 0.00 0.00 0.00

Business-type activity capital assets, net 0.00 0.00 0.00 0.00 0.00 0.00


Unaudited Actuals2016-17 Unaudited Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

27 66092 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cea (Rev 05/25/2017) Page 1 of 2 Printed: 9/6/2017 2:46 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 47,506,335.94 301 0.00 303 47,506,335.94 305 173,302.81 307 47,333,033.13 309

2000 - Classified Salaries 22,625,299.12 311 0.00 313 22,625,299.12 315 2,687,896.55 317 19,937,402.57 319

3000 - Employee Benefits 26,575,491.85 321 352,439.41 323 26,223,052.44 325 1,050,931.62 327 25,172,120.82 329

4000 - Books, SuppliesEquip Replace. (6500) 4,784,933.83 331 5,478.74 333 4,779,455.09 335 1,527,853.69 337 3,251,601.40 339

5000 - Services. . . &7300 - Indirect Costs 9,379,584.79 341 19,599.44 343 9,359,985.35 345 1,190,021.98 347 8,169,963.37 349

TOTAL 110,494,127.94 365 TOTAL 103,864,121.29 369

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 38,245,342.90 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 5,032,754.94 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 7,402,432.92 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 824,050.84 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 1,005,915.53 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 5,011,734.26 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 22,115.27 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 2,010,283.78 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 293,338.64

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

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59,847,969.08 395

12. Less: Teacher and Instructional Aide Salaries and

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

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267,676.85 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59,580,292.23 397

15. Percent of Current Cost of Education Expended for Classroom

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

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

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57.36%

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

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

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57.36%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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103,864,121.29

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

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



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

27 66092 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cea (Rev 05/25/2017) Page 2 of 2 Printed: 9/6/2017 2:46 PM



Schedule of Long-Term Liabilities27 66092 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: debt (Rev 06/22/2015) Page 1 of 1 Printed: 9/6/2017 2:47 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts Due WithinOne Year

Governmental Activities:

General Obligation Bonds Payable 54,140,987.44 54,140,987.44 72,235,000.00 33,023,348.00 93,352,639.44 947,479.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 8,248,109.71 (110,774.71) 8,137,335.00 1,299,999.57 1,401,823.77 8,035,510.80 396,485.59 Net Pension Liability 87,609,734.00 87,609,734.00 22,929,788.00 110,539,522.00 Net OPEB Obligation 8,071,718.00 8,071,718.00 1,950,907.00 1,023,659.00 8,998,966.00 Compensated Absences Payable 617,566.59 617,566.59 29,785.55 647,352.14

Governmental activities long-term liabilities 158,688,115.74 (110,774.71) 158,577,341.03 98,445,480.12 35,448,830.77 221,573,990.38 1,343,964.59

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Unaudited ActualsFiscal Year 2016-17

School District Appropriations Limit Calculations27 66092 0000000

Form GANN

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: gann-d (Rev 05/18/2017) Page 1 of 3 Printed: 9/6/2017 2:47 PM

2016-17Calculations

2017-18Calculations

Extracted Entered Data/ Extracted Entered Data/

Data Adjustments* Totals Data Adjustments* Totals

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

(2015-16 Actual Appropriations Limit and Gann ADA

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

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT

(Preload/Line D11, PY column) 61,759,445.68 61,759,445.68 65,375,277.18

2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 9,628.92 9,628.92 9,673.02

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

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

(Lines A3 plus A4 minus A5) 0.00 0.00

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

other transfers, and only if adjustments to the

appropriations limit are entered in Line A3 above)

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

1. Total K-12 ADA (Form A, Line A6) 9,245.93 9,245.93 9,094.00 9,094.00

2. Total Charter Schools ADA (Form A, Line C9) 427.09 427.09 488.59 488.59

3. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 9,673.02 9,582.59

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

1. Homeowners' Exemption (Object 8021) 192,824.20 192,824.20 192,824.00 192,824.00

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

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

4. Secured Roll Taxes (Object 8041) 36,205,247.12 36,205,247.12 36,205,248.00 36,205,248.00

5. Unsecured Roll Taxes (Object 8042) 1,599,651.87 1,599,651.87 1,599,652.00 1,599,652.00

6. Prior Years' Taxes (Object 8043) 291,818.80 291,818.80 332,781.00 332,781.00

7. Supplemental Taxes (Object 8044) 697,411.23 697,411.23 697,411.00 697,411.00

8. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) 1,791,788.98 1,791,788.98 1,791,789.00 1,791,789.00

9. Penalties and Int. from Delinquent Taxes (Object 8048) 40,962.10 40,962.10 0.00 0.00

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

11. Comm. Redevelopment Funds (objects 8047 & 8625) 7,999,279.44 7,999,279.44 1,441,948.00 1,441,948.00

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

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

14. Penalties and Int. from Delinquent Non-LCFF

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

15. Transfers to Charter Schools

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

(Lines C1 through C15) 48,818,983.74 0.00 48,818,983.74 42,261,653.00 0.00 42,261,653.00

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

17. To General Fund from Bond Interest and Redemption

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

18. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 48,818,983.74 0.00 48,818,983.74 42,261,653.00 0.00 42,261,653.00




Form GANN


2016-17Calculations

2017-18Calculations



EXCLUDED APPROPRIATIONS

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

1,010,035.59 1,004,697.77

OTHER EXCLUSIONS

20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 1,010,035.59 1,004,697.77

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

24. LCFF - CY (objects 8011 and 8012) 48,101,051.00 48,101,051.00 56,941,368.00 56,941,368.00

25. LCFF/Revenue Limit State Aid - Prior Years (Object 8019) (154,070.00) (154,070.00) 0.00 0.00

26. TOTAL STATE AID RECEIVED

(Lines C24 plus C25) 47,946,981.00 0.00 47,946,981.00 56,941,368.00 0.00 56,941,368.00

DATA FOR INTEREST CALCULATION

27. Total Revenues (Funds 01, 09 & 62; objects 8000-8799) 117,687,675.59 117,687,675.59 118,196,757.56 118,196,757.56

28. Total Interest and Return on Investments

(Funds 01, 09, and 62; objects 8660 and 8662) 288,697.74 288,697.74 131,700.00 131,700.00

APPROPRIATIONS LIMIT CALCULATIONS 2016-17 Actual 2017-18 Budget

D. PRELIMINARY APPROPRIATIONS LIMIT

1. Revised Prior Year Program Limit (Lines A1 plus A6) 61,759,445.68 65,375,277.18

2. Inflation Adjustment 1.0537 1.0369

3. Program Population Adjustment (Lines B3 divided

by [A2 plus A7]) (Round to four decimal places) 1.0046 0.9907

4. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 65,375,277.18 67,157,200.00

APPROPRIATIONS SUBJECT TO THE LIMIT

5. Local Revenues Excluding Interest (Line C18) 48,818,983.74 42,261,653.00

6. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of

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

than Line C26 or less than zero) 1,160,762.40 1,149,910.80

b. Maximum State Aid in Local Limit

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

but not less than zero) 17,566,329.03 25,900,244.77

c. Preliminary State Aid in Local Limit

(Greater of Lines D6a or D6b) 17,566,329.03 25,900,244.77

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

[Lines C27 minus C28] times [Lines D5 plus D6c]) 163,249.20 76,033.69

b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 48,982,232.94 42,337,686.69

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

or Lines D4 minus D7b plus C23; but not greater

than Line C26 or less than zero) 17,403,079.83 25,824,211.08

9. Total Appropriations Subject to the Limita. Local Revenues (Line D7b) 48,982,232.94

b. State Subventions (Line D8) 17,403,079.83

c. Less: Excluded Appropriations (Line C23) 1,010,035.59

d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 65,375,277.18




Form GANN


2016-17Calculations

2017-18Calculations



10. Adjustments to the Limit Per

Government Code Section 7902.1

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

If not zero report amount to:

Michael Cohen, Director

State Department of Finance

Attention: School Gann Limits

State Capitol, Room 1145

Sacramento, CA 95814

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

(Lines D4 plus D10) 65,375,277.18 67,157,200.00

12. Appropriations Subject to the Limit

(Line D9d) 65,375,277.18

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

Susan Ziebell (831) 645-1232

Gann Contact Person Contact Phone Number



Indirect Cost Rate Worksheet27 66092 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 9/6/2017 2:47 PM

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) 5,140,572.54

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) 94,431,497.47 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) 5.44%

Part II - Adjustments for Employment Separation Costs

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

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

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

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

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




Form ICR


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

A. Indirect Costs

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

(Functions 7200-7600, objects 1000-5999, minus Line B9) 5,512,009.86

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

(Function 7700, objects 1000-5999, minus Line B10) 1,224,624.96 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

82,850.00 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) 612,522.46 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) (172.34) 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 7,431,834.94 9. Carry-Forward Adjustment (Part IV, Line F) 974,117.44 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 8,405,952.38

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 68,142,430.58

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 17,167,126.58

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 10,141,546.35

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 770,959.81

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 252,049.93

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 187,192.44 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 671,899.28 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) 168,970.59

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

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

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 10,647,081.66

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) (2,995.66) 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 863,919.94

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 2,028,657.95

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 4,589,719.95

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) 115,628,559.40

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) 6.43%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2018-19 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 7.27%




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) 7,431,834.94

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year 52,170.39

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 (5.63%) times Part III, Line B18); zero if negative 974,117.44

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (5.63%) times Part III, Line B18) or (the highest rate used to recover costs from any program (5.63%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 974,117.44

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) 974,117.44



Exhibit A: Indirect Cost Rates Charged to Programs27 66092 0000000

Form ICR


Approved indirect cost rate: 5.63%Highest rate used in any program: 5.63%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 1,852,826.28 104,328.07 5.63%01 3310 1,758,464.45 99,001.55 5.63%01 3385 14,823.44 834.56 5.63%01 3550 83,935.24 4,196.76 5.00%01 4035 395,129.07 22,181.80 5.61%01 4201 20,403.83 1,148.73 5.63%01 4203 333,305.68 6,622.43 1.99%01 5640 232,670.28 13,099.34 5.63%01 6010 823,676.95 40,785.61 4.95%01 6264 425,847.47 23,851.55 5.60%01 6387 165,705.33 9,329.21 5.63%01 6512 424,125.94 23,878.29 5.63%01 6520 124,121.15 6,974.85 5.62%01 7220 141,553.36 7,969.45 5.63%01 7338 72,874.77 4,102.84 5.63%01 9010 1,455,924.53 31,253.64 2.15%09 6264 8,155.36 459.15 5.63%11 6391 638,986.32 35,974.92 5.63%11 9010 9,480.62 533.75 5.63%12 5210 430,088.55 24,210.92 5.63%12 6105 1,555,554.40 87,577.71 5.63%13 5310 4,404,995.37 216,725.77 4.92%13 5320 69,408.33 3,414.88 4.92%13 5340 5,365.50 263.98 4.92%13 5370 92,223.42 4,537.33 4.92%13 5454 12,472.59 613.65 4.92%



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

27 66092 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 9/6/2017 2:47 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 545,937.97 108,215.00 654,152.97 2. State Lottery Revenue 8560 1,463,883.60 486,656.87 1,950,540.47 3. Other Local Revenue 8600-8799 6,420.10 (4,158.29) 2,261.81

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 2,016,241.67 0.00 590,713.58 2,606,955.25

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 50,480.97 50,480.97 2. Classified Salaries 2000-2999 175,062.79 175,062.79 3. Employee Benefits 3000-3999 68,977.32 68,977.32 4. Books and Supplies 4000-4999 363,420.30 521,870.94 885,291.24

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 669,201.26 669,201.26

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 61,759.52 61,759.52 6. Capital Outlay 6000-6999 6,506.64 6,506.64 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 ) 1,333,649.28 0.00 583,630.46 1,917,279.74

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 682,592.39 0.00 7,083.12 689,675.51D. COMMENTS:

The duplicating costs are for Common Core. MPUSD is buying workbooks that have to be printed for students use.

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

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



No Child Left Behind Maintenance of Effort Expenditures27 66092 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ncmoe (Rev 03/18/2015) Page 1 Printed: 9/6/2017 2:48 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2016-17Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 118,229,669.19

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 5,325,763.25

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 252,049.93

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 345,205.79

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 215,476.04

4. Other Transfers Out All 9200 7200-7299 53,333.00

5. Interfund Transfers Out All 9300 7600-7629 741,861.00

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 0.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 1,607,925.76

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 0.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures subject to MOE(Line A minus lines B and C10, plus lines D1 and D2) 111,295,980.18




Form NCMOE


Section II - Expenditures Per ADA

2016-17Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A6 and C9)

9,623.21

B. Expenditures per ADA (Line I.E divided by Line II.A) 11,565.37

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.)

105,188,219.67 10,978.461. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 105,188,219.67 10,978.46

B. Required effort (Line A.2 times 90%) 94,669,397.70 9,880.61

C. Current year expenditures (Line I.E and Line II.B) 111,295,980.18 11,565.37

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2018-19 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00


Unaudited Actuals2016-17

General Fund and Charter Schools FundsProgram Cost Report

27 66092 0000000Form PCR

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: pcr (Rev 05/05/2016) Page 1 Printed: 9/6/2017 2:48 PM

------------------------- Direct Costs ------------------------- Central Admin Total Costs byDirect Charged Allocated Subtotal Costs Other Costs Program(Schedule DCC) (Schedule AC) (col. 1 + 2) (col. 3 x Sch. CAC line E) (Schedule OC) (col. 3 + 4 + 5)

Goal Program/Activity Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Instructional

Goals0001 Pre-Kindergarten 122,789.49 20,985.97 143,775.46 9,534.14 153,309.601110 Regular Education, K–12 69,268,603.91 9,661,144.64 78,929,748.55 5,234,046.80 84,163,795.353100 Alternative Schools 0.00 0.00 0.00 0.00 0.003200 Continuation Schools 1,051,567.12 167,887.77 1,219,454.89 80,865.38 1,300,320.273300 Independent Study Centers 928,868.21 83,943.88 1,012,812.09 67,162.33 1,079,974.423400 Opportunity Schools 0.00 0.00 0.00 0.00 0.003550 Community Day Schools 388,224.79 41,971.94 430,196.73 28,527.52 458,724.253700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.003800 Career Technical Education 166,264.33 0.00 166,264.33 11,025.44 177,289.774110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.004630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 20,889,659.45 2,513,188.28 23,402,847.73 1,551,906.63 24,954,754.366000 Regional Occupational Ctr/Prg (ROC/P) 2,021,454.28 293,803.60 2,315,257.88 153,531.06 2,468,788.94

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.007150 Nonagency - Other 17,014.05 0.00 17,014.05 1,128.25 18,142.308100 Community Services 0.00 0.00 0.00 0.00 0.008500 Child Care and Development Services 252,049.93 0.00 252,049.93 16,714.12 268,764.05

Other Costs ---- Food Services 8,064.13 8,064.13---- Enterprise 187,192.44 187,192.44---- Facilities Acquisition & Construction 31,367.59 31,367.59---- Other Outgo 2,680,219.81 2,680,219.81

OtherFunds

----

Adult Education, Child Development,Cafeteria, Foundation ([Column 3 +CAC, line C5] times CAC, line E) 146,901.80 146,901.80 505,913.03 652,814.83

----

Indirect Cost Transfers to Other Funds(Net of Funds 01, 09, 62, Function 7210,Object 7350) (373,852.91) (373,852.91)

----Total General Fund and CharterSchools Funds Expenditures 95,106,495.56 12,929,827.88 108,036,323.44 7,286,501.79 2,906,843.97 118,229,669.20




Schedule of Direct Charged Costs (DCC)

27 66092 0000000Form PCR


Instruction

InstructionalSupervision andAdministration

Library, Media,Technology and

Other InstructionalResources

SchoolAdministration

Pupil SupportServices Pupil Transportation Ancillary Services

CommunityServices

GeneralAdministration

Plant Maintenanceand Operations

Facilities Rents andLeases

Goal Type of Program(Functions 1000-

1999)(Functions 2100-

2200)(Functions 2420-

2495) (Function 2700)(Functions 3110-3160 and 3900) (Function 3600)

(Functions 4000-4999)

(Functions 5000-5999)

(Functions 7000-7999, except

7210)*(Functions 8100-

8400) (Function 8700) TotalInstructional

Goals

0001 Pre-Kindergarten 83,801.36 61.24 23,729.23 15,197.66 0.00 0.00 0.00 0.00 0.00 122,789.49

1110 Regular Education, K–12 47,913,591.38 2,413,228.36 4,319,221.65 8,134,467.03 5,450,767.66 49,631.37 753,972.69 131,701.75 102,022.02 69,268,603.91

3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3200 Continuation Schools 754,095.21 147.58 3,213.40 140,632.49 145,671.32 0.00 7,787.12 20.00 0.00 1,051,567.12

3300 Independent Study Centers 859,503.16 0.00 0.00 69,365.05 0.00 0.00 0.00 0.00 0.00 928,868.21

3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3550 Community Day Schools 247,626.77 0.00 57,443.36 83,028.58 106.08 20.00 0.00 0.00 0.00 388,224.79

3700Specialized SecondaryPrograms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Career Technical Education 148,659.56 17,604.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 166,264.33

4110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4610Adult Independent StudyCenters 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630Adult Career TechnicalEducation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 16,410,606.96 13,880.83 11,029.64 1,597,876.29 1,565,422.81 1,290,500.76 0.00 342.16 0.00 20,889,659.45

6000 ROC/P 1,730,590.38 3,717.31 339.42 277,607.17 0.00 0.00 9,200.00 0.00 0.00 2,021,454.28

Other Goals

7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7150 Nonagency - Other 0.00 17,014.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 17,014.05

8100 Community Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8500Child Care and DevelopmentServices 0.00 0.00 0.00 0.00 0.00 0.00 252,049.93 0.00 0.00 0.00 252,049.93

Total Direct Charged Costs 68,148,474.78 2,465,654.14 4,414,976.70 10,318,174.27 7,161,967.87 1,340,152.13 770,959.81 252,049.93 0.00 132,063.91 102,022.02 95,106,495.56* Functions 7100-7199 for goals 8100 and 8500




Schedule of Allocated Support Costs (AC)

27 66092 0000000Form PCR


Allocated Support Costs (Based on factors input on Form PCRAF)

Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals

0001 Pre-Kindergarten 0.00 20,985.97 0.00 20,985.971110 Regular Education, K–12 0.00 8,352,156.36 1,308,988.28 9,661,144.643100 Alternative Schools 0.00 0.00 0.00 0.003200 Continuation Schools 0.00 167,887.77 0.00 167,887.773300 Independent Study Centers 0.00 83,943.88 0.00 83,943.883400 Opportunity Schools 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 41,971.94 0.00 41,971.943700 Specialized Secondary Programs 0.00 0.00 0.00 0.003800 Career Technical Education 0.00 0.00 0.00 0.004110 Regular Education, Adult 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.004630 Adult Career Technical Education 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 0.00 2,077,611.15 435,577.13 2,513,188.286000 ROC/P 0.00 293,803.60 0.00 293,803.60

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.007150 Nonagency - Other 0.00 0.00 0.00 0.008100 Community Services 0.00 0.00 0.00 0.008500 Child Care and Development Svcs 0.00 0.00 0.00 0.00

Other Funds- - Adult Education (Fund 11) 0.00 0.00- - Child Development (Fund 12) 0.00 146,901.80 0.00 146,901.80- - Cafeteria (Funds 13 and 61) 0.00 0.00

Total Allocated Support Costs 0.00 11,185,262.47 1,744,565.41 12,929,827.88



Program Cost ReportSchedule of Central Administration Costs (CAC)

27 66092 0000000Form PCR


A. Central Administration Costs in General Fund and Charter Schools Funds

1Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and9000, Objects 1000-7999) 671,899.28

2External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and9000, Objects 1000-7999) 82,850.00

3Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal0000, Objects 1000-7999) 5,680,980.45

4Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 1,224,624.96

5 Total Central Administration Costs in General Fund and Charter Schools Funds 7,660,354.69

B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds1 Total Direct Charged Costs (from Form PCR, Column 1, Total) 95,106,495.56

2 Total Allocated Costs (from Form PCR, Column 2, Total) 12,929,827.88

3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 108,036,323.44

C. Direct Charged Costs in Other Funds1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 863,919.94

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 2,028,657.95

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 4,589,719.95

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 7,482,297.84

D. Total Direct Charged and Allocated Costs (B3 + C5) 115,518,621.28

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 6.63%




Schedule of Other Costs (OC)

27 66092 0000000Form PCR


Type of Activity

Food Services

(Function 3700)

Enterprise

(Function 6000)

Facilities Acquisition &Construction

(Function 8500)

Other Outgo

(Functions 9000-9999) Total

Food Services(Objects 1000-5999, 6400, and 6500) 8,064.13 8,064.13

Enterprise(Objects 1000-5999, 6400, and 6500) 187,192.44 187,192.44

Facilities Acquisition & Construction(Objects 1000-6500) 31,367.59 31,367.59

Other Outgo(Objects 1000-7999) 2,680,219.81 2,680,219.81

Total Other Costs 8,064.13 187,192.44 31,367.59 2,680,219.81 2,906,843.97




Schedule of Allocation Factors (AF) for Support Costs

27 66092 0000000Form PCRAF

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: pcraf (Rev 05/05/2016) Page 1 of 1 Printed: 9/6/2017 2:48 PM

- - - - - - - - - - - - - - - - - - - Teacher Full-Time Equivalents - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Classroom Units - - - - - - - - Pupils Transported

Instructional Supervisionand Administration

Library, Media,Technology and OtherInstructional Resources School Administration Pupil Support Services

Plant Maintenance andOperations

Facilities Rents andLeases Pupil Transportation

(Functions 2100-2200) (Functions 2420-2495) (Function 2700) (Functions 3100-3199 &3900)

(Functions 8100-8400) (Function 8700) (Function 3600)

A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based on factors input) 0.00 0.00 0.00 0.00 11,290,452.49 (105,190.02) 1,744,565.41B. Enter Allocation Factor(s) by Goal: FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s) (Note: Allocation factors are only needed for a column if there are undistributed expenditures in line A.)

Instructional Goals Description

0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 1.00 0.00 0.00

1110 Regular Education, K–12 0.00 0.00 0.00 0.00 403.00 38.00 1,160.00

3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3200 Continuation Schools 0.00 0.00 0.00 0.00 8.00 0.00 0.00

3300 Independent Study Centers 0.00 0.00 0.00 0.00 4.00 0.00 0.00

3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3550 Community Day Schools 0.00 0.00 0.00 0.00 2.00 0.00 0.00

3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Career Technical Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 0.00 0.00 0.00 0.00 99.00 0.00 386.00

6000 ROC/P 0.00 0.00 0.00 0.00 14.00 0.00 0.00

Other Goals Description

7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8100 Community Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Funds Description

- - Adult Education (Fund 11) 0.00

- - Child Development (Fund 12) 0.00 0.00 0.00 0.00 7.00 0.00 0.00

- - Cafeteria (Funds 13 & 61) 0.00 0.00

C. Total Allocation Factors 0.00 0.00 0.00 0.00 538.00 38.00 1,546.00


Unaudited ActualsSpecial Education Maintenance of Effort

2016-17 Actual vs. 2015-16 Actual Comparison2016-17 Expenditures by LEA (LE-CY)

27 66092 0000000Report SEMA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: sema (Rev 03/03/2015) Page 1 of 2 Printed: 9/6/2017 3:20 PM

SpecialEducation,Unspecified

RegionalizedServices

RegionalizedProgram

SpecialistSpecial

Education, Infants

SpecialEducation,PreschoolStudents

Spec. Education,Ages 5-22

Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* Total

UNDUPLICATED PUPIL COUNT 1,217

TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)

1000-1999 Certificated Salaries 361,343.47 0.00 0.00 188,010.84 260,471.85 2,450,368.23 3,911,107.55 7,171,301.94

2000-2999 Classified Salaries 1,052,549.53 0.00 0.00 88,380.90 92,344.93 3,523,126.80 1,820,871.72 6,577,273.88

3000-3999 Employee Benefits 603,013.41 0.00 0.00 103,312.73 136,751.13 2,379,558.54 2,217,772.72 5,440,408.53

4000-4999 Books and Supplies 129,704.80 0.00 0.00 2,677.11 2,857.08 14,292.13 32,593.10 182,124.22

5000-5999 Services and Other Operating Expenditures 494,898.49 0.00 0.00 29,671.26 12,695.88 670,485.14 310,800.11 1,518,550.88

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 2,641,509.70 0.00 0.00 412,052.84 505,120.87 9,037,830.84 8,293,145.20 0.00 20,889,659.45

7310 Transfers of Indirect Costs 13,099.34 0.00 0.00 834.56 0.00 23,878.29 105,976.40 143,788.59

7350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

PCRA Program Cost Report Allocations 2,513,188.30 2,513,188.30

Total Indirect Costs and PCR Allocations 2,526,287.64 0.00 0.00 834.56 0.00 23,878.29 105,976.40 0.00 2,656,976.89

TOTAL COSTS 5,167,797.34 0.00 0.00 412,887.40 505,120.87 9,061,709.13 8,399,121.60 0.00 23,546,636.34FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3385)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 79,754.61 20,721.35 100,475.962000-2999 Classified Salaries 0.00 0.00 0.00 0.00 0.00 (1,479.32) 1,017,044.13 1,015,564.813000-3999 Employee Benefits 0.00 0.00 0.00 0.00 0.00 26,108.48 434,613.84 460,722.324000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.005000-5999 Services and Other Operating Expenditures 232,670.28 0.00 0.00 0.00 0.00 142,961.55 219,470.90 595,102.736000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.007430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 232,670.28 0.00 0.00 0.00 0.00 247,345.32 1,691,850.22 0.00 2,171,865.82

7310 Transfers of Indirect Costs 13,099.34 0.00 0.00 0.00 0.00 0.00 99,001.55 112,100.897350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Indirect Costs 13,099.34 0.00 0.00 0.00 0.00 0.00 99,001.55 0.00 112,100.89TOTAL BEFORE OBJECT 8980 245,769.62 0.00 0.00 0.00 0.00 247,345.32 1,790,851.77 0.00 2,283,966.71

8980 Less: Contributions from Unrestricted Revenues to FederalResources (Resources 3310-3400, except 3385, all goals;resources 3000-3178 & 3410-5810, goals 5000-5999)

0.00TOTAL COSTS 2,283,966.71



2016-17 Actual vs. 2015-16 Actual Comparison2016-17 Expenditures by LEA (LE-CY)

27 66092 0000000Report SEMA




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)


2000-2999 Classified Salaries 1,052,549.53 0.00 0.00 88,380.90 92,344.93 3,524,606.12 803,827.59 5,561,709.07



5000-5999 Services and Other Operating Expenditures 262,228.21 0.00 0.00 29,671.26 12,695.88 527,523.59 91,329.21 923,448.15

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7310 Transfers of Indirect Costs 0.00 0.00 0.00 834.56 0.00 23,878.29 6,974.85 31,687.70


PCRA Program Cost Report Allocations 2,513,188.30 2,513,188.30

Total Indirect Costs and PCR Allocations 2,513,188.30 0.00 0.00 834.56 0.00 23,878.29 6,974.85 0.00 2,544,876.00

TOTAL BEFORE OBJECT 8980 4,922,027.72 0.00 0.00 412,887.40 505,120.87 8,814,363.81 6,608,269.83 0.00 21,262,669.63

8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section) 0.00

TOTAL COSTS 21,262,669.63LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

2000-2999 Classified Salaries 734,932.41 0.00 0.00 0.00 0.00 1,474.50 0.00 736,406.91

3000-3999 Employee Benefits 350,914.92 0.00 0.00 0.00 0.00 340.62 0.00 351,255.54

4000-4999 Books and Supplies 121,893.94 0.00 0.00 0.00 0.00 0.00 0.00 121,893.94

5000-5999 Services and Other Operating Expenditures 66,255.02 0.00 0.00 0.00 0.00 0.00 245,171.00 311,426.02

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 1,273,996.29 0.00 0.00 0.00 0.00 1,815.12 245,171.00 0.00 1,520,982.41

7310 Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Total Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL BEFORE OBJECT 8980 1,273,996.29 0.00 0.00 0.00 0.00 1,815.12 245,171.00 0.00 1,520,982.41


8980 Contributions from Unrestricted Revenues to StateResources (Resources 3385, 6500, 6510, & 7240, allgoals; resources 2000-2999 & 6010-7810, except 6500,6510, & 7240, goals 5000-5999)

11,749,832.77

TOTAL COSTS 13,270,815.18

* Attach an additional sheet with explanations of any amounts

in the Adjustments column.



2016-17 Actual vs. 2015-16 Actual Comparison2015-16 Expenditures by LEA (LE-PY)

27 66092 0000000Report SEMA


2015-16 Expenditures A. State and Local B. Local Only1. Enter Total Costs amounts from the 2015-16 Report SEMA, 2015-16 Expenditures by

LEA (LE-CY) worksheet, Total Column, for the State and Local Expenditures sectionand the Local Expenditures section 20,125,105.87 11,222,671.85

2. Enter audit adjustments of 2015-16 special education expenditures fromSACS2017ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9793) 0.00 0.00

3. Enter restatements of 2016-17 special education beginning fund balances fromSACS2017ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9795) 0.00 0.00

4. Enter any other adjustments, not included in Line 1 (explain below) 0.00 0.00

5. 2015-16 Expenditures, Adjusted for 2016-17 MOE Calculation(Sum lines 1 through 4) 20,125,105.87 11,222,671.85

C. Unduplicated Pupil Count1. Enter the unduplicated pupil count reported in 2015-16 Report SEMA,

2015-16 Expenditures by LEA (LE-CY) worksheet 1,190.00

2. Enter any adjustments not included in Line C1 (explain below)

3. 2015-16 Unduplicated Pupil Count, Adjusted for 2016-17 MOE Calculation(Line C1 plus Line C2) 1,190.00



2016-17 Actual vs. Comparison Year's ActualLEA Maintenance of Effort Calculation (LMC-A)

27 66092 0000000Report SEMA


SELPA: (??)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2016-17 Expenditures by LEA (LE-CY) and the 2015-16 Expenditures by LEA (LE-PY) tothe SELPA AU. If a single-LEA SELPA, submit the forms to the CDE.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in which theLEA maintained effort using the same method by which it is currently establishing the compliance standard. To meet the requirement of theSubsequent Years Rule, the LMC-A worksheet has been revised to make changes to sections 3.A.1, 3.A.2, 3.B.1, and 3.B.2. The revised sectionsallow the LEA to compare the 2016-17 expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparisonyear. To ensure the LEA is comparing 2016-17 expenditures to the appropriate comparison year, the LEA is required to complete the SubsequentYears Tracking (SYT) worksheet with their LMC-A worksheet. The SYT worksheet tracks the result for each of the four methods back to FY 2011-12, which is the baseline year for LEA MOE calculations established by the Office of Special Education Programs. The SYT worksheet is availableat: http://www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls.

There are four methods that the LEA can use to demonstrate the compliance standard. They are (1) combined state and local expenditures; (2)combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all four methods.These results are necessary both for historical purposes and for the possibility that the LEA may want, or need, to switch methods in future years.

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local onlyMOE standard, or both. If the LEA meets one of the conditions below, the LEA must complete and include the IDEA MOEExemption Worksheet available at: http://www.cde.ca.gov/sp/se/as/documents/leamoeexempwrksht.xls

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00




27 66092 0000000Report SEMA


SELPA: (??)

SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and3320)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% ofincrease in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services(EIS) (15% of current year funding - Resources3310, 3315, and 3320) 0.00 (b)

If (b) is greater than (a).Enter portion to set aside for EIS (cannot exceedline (b), Maximum available for EIS) (c)

Available for MOE reduction.(line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement(cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).Enter portion used to reduce MOE requirement(first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOErequirement). (e)

Available to set aside for EIS(line (b) minus line (e), zero if negative) 0.00 (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must listthe activities (which are authorized under the ESEA) paid with the freed up funds:




27 66092 0000000Report SEMA


SELPA: (??)

SECTION 3 Column A Column B Column C

Actual Expenditures Actual Expenditures(LE-CY Worksheet) Comparison Year Difference

FY 2016-17 FY 2015-16 (A - B)

A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on state and local expenditures.

a. Total special education expenditures 23,546,636.34

b. Less: Expenditures paid from federal sources 2,283,966.71

c. Expenditures paid from state and local sources 21,262,669.63 20,125,105.87 Add/Less: Adjustments required for MOE calculation 0.00 Comparison year's expenditures, adjusted for MOE calculation 20,125,105.87

Less: Exempt reduction(s) for SECTION1 0.00

Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 21,262,669.63 20,125,105.87 1,137,563.76

If the difference in Column C for the Section 3.A.1 is positive or zero, the MOE compliance requirement is met based on the

combination of state and local expenditures.

Actual Comparison YearFY 2016-17 FY 2015-16 Difference

2. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on the per capita state and local expenditures.




Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 21,262,669.63 20,125,105.87 1,137,563.76

d. Special education unduplicated pupil count 1,217 1,190

e. Per capita state and local expenditures (A2c/A2d) 17,471.38 16,911.85 559.53

If the difference in Column C for the Section 3.A.2 is positive or zero, the MOE compliance requirement is met based on the per capita state and local expenditures.




27 66092 0000000Report SEMA


SELPA: (??)

B. LOCAL EXPENDITURES ONLY METHOD

Actual Comparison YearFY 2016-17 FY 2015-16 Difference

1. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on local expenditures only.

a. Expenditures paid from local sources 13,270,815.18 11,222,671.85 Add/Less: Adjustments required for MOE calculation 0.00 Comparison year's expenditures, adjusted for MOE calculation 11,222,671.85

Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 13,270,815.18 11,222,671.85 2,048,143.33

If the difference in Column C for the Section 3.B.1 is positive or zero, the MOE compliance requirement is met based on the local expenditures only.

Actual Comparison Year

FY 2016-17 FY 2015-16 Difference2. Under "Comparison Year," enter the most recent year in

which MOE compliance was met using the actual vs. actual method based on the per capita local expenditures only.

a. Expenditures paid from local sources 13,270,815.18 11,222,671.85 Add/Less: Adjustments required for MOE calculation 0.00 Comparison year's expenditures, adjusted for MOE 11,222,671.85


b. Special education unduplicated pupil count 1,217 1,190

c. Per capita local expenditures (B2a/B2b) 10,904.53 9,430.82 1,473.71

If the difference in Column C for the Section 3.B.2 is positive or zero, the MOE compliance requirement is met based on the percapita local expenditures only.


Contact Name Telephone Number

Director, Business Services [email protected]

Title E-mail Address



2017-18 Budget vs. 2016-17 Actual Comparison2017-18 Budget by LEA (LB-B)

27 66092 0000000Report SEMB

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: semb (Rev 06/09/2017) Page 1 of 2 Printed: 9/6/2017 3:22 PM



RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL BUDGET (Funds 01, 09, & 62; resources 0000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7310 Transfers of Indirect Costs 0.00 0.00 0.00 1,046.20 0.00 20,044.79 136,441.76 157,532.75


Total Indirect Costs 0.00 0.00 0.00 1,046.20 0.00 20,044.79 136,441.76 0.00 157,532.75

TOTAL COSTS 2,588,567.70 0.00 0.00 410,040.15 519,290.23 10,174,634.60 10,104,478.08 0.00 23,797,010.76STATE AND LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7310 Transfers of Indirect Costs 0.00 0.00 0.00 1,046.20 0.00 20,044.79 8,743.67 29,834.66


Total Indirect Costs 0.00 0.00 0.00 1,046.20 0.00 20,044.79 8,743.67 0.00 29,834.66


8980 Contributions from Unrestricted Revenues to FederalResources (Resources 3310-3400, except 3385, allgoals; resources 3000-3178 & 3410-5810, goals5000-5999)

0.00




2017-18 Budget vs. 2016-17 Actual Comparison2017-18 Budget by LEA (LB-B)

27 66092 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)


2000-2999 Classified Salaries 764,328.58 0.00 0.00 0.00 0.00 0.00 0.00 764,328.58




6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 1,325,408.24 0.00 0.00 0.00 0.00 0.00 231,500.00 0.00 1,556,908.24




TOTAL BEFORE OBJECT 8980 1,325,408.24 0.00 0.00 0.00 0.00 0.00 231,500.00 0.00 1,556,908.24

8980 Contributions from Unrestricted Revenues to FederalResources (from State and Local Budget section)

0.008980 Contributions from Unrestricted Revenues to State

Resources (Resources 3385, 6500-6540, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500-6540, & 7240, goals 5000-5999)

14,641,883.62






2017-18 Budget vs. 2016-17 Actual Comparison2016-17 Expenditures by LEA (LE-B)

27 66092 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7310 Transfers of Indirect Costs 13,099.34 0.00 0.00 834.56 0.00 23,878.29 105,976.40 143,788.59


PCRA Program Cost Report Allocations (non-add) 2,513,188.30 2,513,188.30

Total Indirect Costs 13,099.34 0.00 0.00 834.56 0.00 23,878.29 105,976.40 0.00 143,788.59

TOTAL COSTS 2,654,609.04 0.00 0.00 412,887.40 505,120.87 9,061,709.13 8,399,121.60 0.00 21,033,448.04FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3385)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 79,754.61 20,721.35 100,475.96

2000-2999 Classified Salaries 0.00 0.00 0.00 0.00 0.00 (1,479.32) 1,017,044.13 1,015,564.81

3000-3999 Employee Benefits 0.00 0.00 0.00 0.00 0.00 26,108.48 434,613.84 460,722.32

4000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Services and Other Operating Expenditures 232,670.28 0.00 0.00 0.00 0.00 142,961.55 219,470.90 595,102.73

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 232,670.28 0.00 0.00 0.00 0.00 247,345.32 1,691,850.22 0.00 2,171,865.82

7310 Transfers of Indirect Costs 13,099.34 0.00 0.00 0.00 0.00 0.00 99,001.55 112,100.89


Total Indirect Costs 13,099.34 0.00 0.00 0.00 0.00 0.00 99,001.55 0.00 112,100.89

TOTAL BEFORE OBJECT 8980 245,769.62 0.00 0.00 0.00 0.00 247,345.32 1,790,851.77 0.00 2,283,966.71

8980 Less: Contributions from Unrestricted Revenues toFederal Resources (Resources 3310-3400, except3385, all goals; resources 3000-3178 & 3410-5810,goals 5000-5999)

0.00




2017-18 Budget vs. 2016-17 Actual Comparison2016-17 Expenditures by LEA (LE-B)

27 66092 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)





5000-5999 Services and Other Operating Expenditures 262,228.21 0.00 0.00 29,671.26 12,695.88 527,523.59 91,329.21 923,448.15

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7310 Transfers of Indirect Costs 0.00 0.00 0.00 834.56 0.00 23,878.29 6,974.85 31,687.70


PCRA Program Cost Report Allocations (non-add) 2,513,188.30 2,513,188.30

Total Indirect Costs 0.00 0.00 0.00 834.56 0.00 23,878.29 6,974.85 0.00 31,687.70



TOTAL COSTS 18,749,481.33LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)


2000-2999 Classified Salaries 734,932.41 0.00 0.00 0.00 0.00 1,474.50 0.00 736,406.91




6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 1,273,996.29 0.00 0.00 0.00 0.00 1,815.12 245,171.00 0.00 1,520,982.41




TOTAL BEFORE OBJECT 8980 1,273,996.29 0.00 0.00 0.00 0.00 1,815.12 245,171.00 0.00 1,520,982.41

8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section)

0.008980 Contributions from Unrestricted Revenues to State

Resources (Resources 3385, 6500, 6510, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500, 6510, & 7240, goals 5000-5999)

11,749,832.77






2017-18 Budget vs. Comparison Year's ActualLEA Maintenance of Effort Calculation (LMC-B)

27 66092 0000000Report SEMB


SELPA:

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2017-18 Budget by LEA (LB-B) and the 2016-17 Expenditures by LEA (LE-B) to the SELPAAU. If a single-LEA SELPA, submit the forms to the CDE.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in which theLEA maintained effort using the same method by which it is currently establishing the eligibility standard. To meet the requirement of the SubsequentYears Rule, the LMC-B worksheet has been revised to make changes to sections 3.A.1, 3.A.2, 3.B.1, and 3.B.2. The revised sections allow the LEAto compare the 2017-18 budgeted expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparison year. Toensure the LEA is comparing 2017-18 budgeted expenditures to the appropriate comparison year, the LEA is required to complete the SubsequentYears Tracking (SYT) worksheet with their LMC-B worksheet. The SYT worksheet tracks the result for each of the four methods back to FY 2011-12,which is the baseline year for LEA MOE calculations established by the Office of Special Education Programs. The SYT worksheet is available athttp://www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls.

There are four methods that the LEA can use to demonstrate the eligibility standard. They are (1) combined state and local expenditures; (2)combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all four methods.These results are necessary both for historical purposes and for the possibility that the LEA may want, or need, to switch methods in future years.

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local onlyMOE standard, or both. If the LEA meets one of the conditions below, the LEA must complete and include the IDEA MOE ExemptionWorksheet available at: http://www.cde.ca.gov/sp/se/as/documents/leamoeexempwrksht.xls.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00




27 66092 0000000Report SEMB


SELPA:

SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and3320)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% ofincrease in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services(EIS) (15% of current year funding - Resources3310, 3315, and 3320) 0.00 (b)

If (b) is greater than (a).Enter portion to set aside for EIS (cannot exceedline (b), Maximum available for EIS) (c)

Available for MOE reduction.(line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement(cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).Enter portion used to reduce MOE requirement(first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOErequirement). (e)

Available to set aside for EIS(line (b) minus line (e), zero if negative) 0.00 (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must list the activities(which are authorized under the ESEA) paid with the freed up funds:




27 66092 0000000Report SEMB


SELPA:

SECTION 3 Column A Column B Column C

Budgeted Amounts Actual Expenditures

(LB-B Worksheet) Comparison Year Difference

FY 2017-18 FY 2016-17 (A - B)

A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on state and local expenditures.




Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 21,495,705.70 18,749,481.33 2,746,224.37

If the difference in Column C for the Section 3.A.1 is positive or zero, the MOE Eligibility requirement is met based on the combination of state and local expenditures.

Budgeted Amounts Comparison YearFY 2017-18 FY 2016-17 Difference

2. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on the per capita state and local expenditures.


b. Less: Expenditures paid from federal sources 2,301,305


Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 21,495,705.70 18,749,481.33

d. Special education unduplicated pupil count 1217 1217

e. Per capita state and local expenditures (A2c/A2d) 17,662.86 15,406.31 2,256.55

If the difference in Column C for the Section 3.A.2 is positive or zero, the MOE eligibility requirement is met based on the per capitastate and local expenditures.




27 66092 0000000Report SEMB


SELPA:

B. LOCAL EXPENDITURES ONLY METHOD

Budget Comparison YearFY 2017-18 FY 2016-17 Difference

1. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on local expenditures only.



If the difference in Column C for the Section 3.B.1 is positive or zero, the MOE eligibility requirement is met based on the localexpenditures only.

Budget Comparison Year

FY 2017-18 FY 2016-17 Difference2. Under "Comparison Year," enter the most recent year

in which MOE compliance was met using the actual vs.actual method based on per capita local expenditures



b. Special education unduplicated pupil count 1,217 1,217

c. Per capita local expenditures (B2a/B2b) 13,310.43 10,904.53 2,405.90

If the difference in Column C for the Section 3.B.2 is positive or zero, the MOE eligibility requirement is met based on the per capitalocal expenditures only.


Contact Name Telephone Number

Director, Business Services [email protected]

Title E-mail Address



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

27 66092 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 9/6/2017 2:49 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (423,172.32) 0.00 (585,713.44) Other Sources/Uses Detail 17,418.86 741,861.00 Fund Reconciliation 253,332.97 786,439.5709 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 383,344.10 0.00 211,860.53 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 44,879.00 59,776.5210 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 973.50 0.00 36,508.67 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.1312 CHILD DEVELOPMENT FUND Expenditure Detail 41,196.86 0.00 111,788.63 0.00 Other Sources/Uses Detail 2,171.05 0.00 Fund Reconciliation 2,171.05 30,951.9413 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (80,075.53) 225,555.61 0.00 Other Sources/Uses Detail 300.44 0.00 Fund Reconciliation 0.01 70,680.5514 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 15.8825 CAPITAL FACILITIES FUND Expenditure Detail 74,342.89 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 74,342.8930 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 146.2049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

27 66092 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 9/6/2017 2:49 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 3,390.50 0.00 Other Sources/Uses Detail 5,306.00 17,418.86 Fund Reconciliation 5,306.00 17,418.8666 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 734,083.51 0.00 Fund Reconciliation 734,083.51 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 503,247.85 (503,247.85) 585,713.44 (585,713.44) 759,279.86 759,279.86 1,039,772.54 1,039,772.54



Determination of Major Funds27 66092 0000000

Report DTERM

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: dterm (Rev 06/23/2014) Page 1 of 1 Printed: 9/6/2017 3:13 PM

5%Criterion

Governmental Funds

Assets &Deferred

Outflows ofResources

Object Codes9100-9399 &9490-9499

Liabilities &Deferred

Inflows ofResources

Object Codes9500-9650 &9690-9699

RevenuesObject Codes8000-8799

ExpendituresObject Codes1000-7499

10%Criterion

for sameelement

AutomaticMajorFund?

General Fund01 General Fund 24,879,116 7,334,971 113,435,840 113,130,038 n/a n/a Always

Special Revenue Funds09 Charter Schools Special Revenue Fund 1,163,539 235,964 4,251,836 4,357,77010 Special Education Pass-Through Fund 11 Adult Education Fund 347,076 18,445 1,009,069 900,42912 Child Development Fund 62,196 46,194 2,153,586 2,140,44713 Cafeteria Special Revenue Fund 2,149,342 99,361 5,097,348 4,878,79814 Deferred Maintenance Fund 460,978 5,194 4,969 428,56815 Pupil Transportation Equipment Fund 17 Special Reserve Fund for Other Than Capital Outlay Projects 18 School Bus Emissions Reduction Fund 19 Foundation Special Revenue Fund 20 Special Reserve Fund for Postemployment Benefits

Capital Project Funds21 Building Fund 33,008,440 273,770 228,124 11,341,198 Yes Yes Yes25 Capital Facilities Fund 7,885,637 154,591 2,555,675 700,666 Yes Yes Yes30 State School Building Lease-Purchase Fund 35 County School Facilities Fund 40 Special Reserve Fund for Capital Outlay Projects 674,355 33,113 92,186 1,196,67149 Capital Project Fund for Blended Component Units

Debt Service Funds51 Bond Interest and Redemption Fund 4,303,134 3,493,099 2,789,43052 Debt Service Fund for Blended Component Units 53 Tax Override Fund 56 Debt Service Fund

Permanent Funds57 Foundation Permanent Fund

Total Governmental Funds 74,933,813 8,201,603 132,321,732 141,864,015

10% of Total Governmental Funds 7,493,381 820,160 13,232,173 14,186,402

Automatic10% 5% Major

Enterprise Funds

Assets &Deferred

Outflows ofResources

Object Codes9100-9499

Liabilities &Deferred

Inflows ofResources

Object Codes9500-9699

RevenuesObject Codes8000-8799

ExpensesObject Codes1000-7399 Criterion Criterion Fund?

61 Cafeteria Enterprise Fund 62 Charter Schools Enterprise Fund 63 Other Enterprise Fund 143,194 143,194 187,177 173,521 Yes

Total Enterprise Funds 143,194 143,194 187,177 173,521

10% of Total Enterprise Funds 14,319 14,319 18,718 17,352

Total Governmental & Enterprise Funds 75,077,007 8,344,797 132,508,909 142,037,536

5% of Total Gov'tl & Enterprise Funds 3,753,850 417,240 6,625,445 7,101,877



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - Beginning Balances

27 66092 0000000Report ENTRY

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: entry (Rev 06/18/2015) Page 1 Printed: 9/6/2017 3:16 PM

Beginning Balances

To record beginning balances of capital assets, long-term liabilities, deferred outflows of resources, and deferredinflows of resources relating to governmental activities, but not reported in governmental funds.

Object Debit Credit Account Description

9330 Prepaid Expense9410 5,693,918 Land9420 30,992,144 Land Improvements9425 25,124,881 Accumulated Depreciation - Land Improvements9430 157,129,964 Buildings9435 78,291,251 Accumulated Depreciation - Buildings9440 11,834,743 Equipment9445 8,450,173 Accumulated Depreciation - Equipment9450 1,088,955 Work In Progress

9490 9,006,689 Deferred Outflows of Resources - pensions only9490 Deferred Outflows of Resources - other

9661 54,140,988 General Obligation Bonds Payable9662 State School Building Loan Payable9663 87,609,734 Net Pension Liability (Asset)9664 8,071,718 Net OPEB Obligation9665 617,567 Compensated Absences Payable9666 COPs Payable9667 Capital Leases Payable9668 Lease Revenue Bonds Payable9669 8,137,335 Other General Long-Term Debt

9690 11,111,787 Deferred Inflows of Resources - pensions only9690 Deferred Inflows of Resources - other

979Z 65,809,021 - Fund Balance/Net Position

Total 281,555,434 281,555,434



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Function

27 66092 0000000Report ENTRY


By Function

Fund ResourceProjectYear Goal Function Object Value

01 0000 0 1110 1000 6400 6,044.20Total, Instruction (Functions 1000-1999) 6,044.20

Total, Instructional Supervision and Administration (Functions 2000-2999except 2420 and 2700)

0.00

Total, Instructional Library, Media, and Technology (Function 2420) 0.00

01 1100 0 1110 2700 6400 6,506.6409 0000 0 1110 2700 6400 25,171.89Total, School Site Administration (Function 2700) 31,678.53

Total, All Other Pupil Services (Functions 3000-3999 except 3600 and3700)

0.00

01 0000 0 0000 3600 6400 113,203.19Total, Home-to-School Transportation (Function 3600) 113,203.19

13 5310 0 0000 3700 6400 56,300.4213 5380 0 0000 3700 6400 7,222.00Total, Food Services (Function 3700) 63,522.42

Total, Ancillary Services (Functions 4000-4999) 0.00

Total, Community Services (Functions 5000-5999) 0.00

Total, Enterprise Activities (Functions 6000-6999) 0.00

Total, All Other General Administration(Functions 7000-7999 except 7700)

0.00

Total, Centralized Data Processing (Function 7700) 0.00

01 0000 0 0000 8100 6400 155,905.9701 8150 0 0000 8100 6400 7,006.3114 0000 0 0000 8100 6400 24,848.0040 0000 0 0000 8100 6400 41,522.00

Total, Plant Services (Functions 8000-8999 except 8500) 229,282.28

01 0000 0 1110 8500 6170 676.5501 9010 0 1110 8500 6170 30,691.0414 0000 0 0000 8500 6170 20,118.3614 0000 0 0000 8500 6200 76,325.00



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Function

27 66092 0000000Report ENTRY


By Function


21 9010 0 0000 8500 6100 101,390.0021 9010 0 0000 8500 6170 2,565,276.3821 9010 0 0000 8500 6200 642,774.1425 0000 0 0000 8500 6100 47,992.5025 0000 0 0000 8500 6170 66,114.0025 0000 0 0000 8500 6200 487,605.2440 0000 0 0000 8500 6170 415,111.13Total, Facilities Acquisition and Construction (Function 8500) 4,454,074.34

4,897,804.96



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Object

27 66092 0000000Report ENTRY


By Object


Total, Certificated Personnel Salaries (Objects 1000-1999) 0.00

Total, Classified Personnel Salaries (Objects 2000-2999) 0.00

Total, Employee Benefits (Objects 3000-3999) 0.00

Total, Books and Supplies (Objects 4000-4999 except 4400) 0.00

Total, Noncapitalized Equipment (Object 4400) 0.00

Total, Services and Other Operating Expenditures (Objects 5000-5999) 0.00

21 9010 0 0000 8500 6100 101,390.0025 0000 0 0000 8500 6100 47,992.50Total, Land (Object 6100) 149,382.50

01 0000 0 1110 8500 6170 676.5501 9010 0 1110 8500 6170 30,691.0414 0000 0 0000 8500 6170 20,118.3621 9010 0 0000 8500 6170 2,565,276.3825 0000 0 0000 8500 6170 66,114.0040 0000 0 0000 8500 6170 415,111.13Total, Land Improvements (Object 6170) 3,097,987.46

14 0000 0 0000 8500 6200 76,325.0021 9010 0 0000 8500 6200 642,774.1425 0000 0 0000 8500 6200 487,605.24Total, Buildings and Improvement of Buildings (Object 6200) 1,206,704.38

Total, Books and Media for New School Libraries (Object 6300) 0.00

01 0000 0 0000 3600 6400 113,203.1901 0000 0 0000 8100 6400 155,905.9701 0000 0 1110 1000 6400 6,044.2001 1100 0 1110 2700 6400 6,506.6401 8150 0 0000 8100 6400 7,006.3109 0000 0 1110 2700 6400 25,171.8913 5310 0 0000 3700 6400 56,300.4213 5380 0 0000 3700 6400 7,222.0014 0000 0 0000 8100 6400 24,848.0040 0000 0 0000 8100 6400 41,522.00Total, Equipment (Object 6400) 443,730.62



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - CE001 Data by Object

27 66092 0000000Report ENTRY


By Object


Total, Equipment Replacement (Object 6500) 0.00

4,897,804.96



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - Detail

27 66092 0000000Report ENTRY


Entry CE001 Capital Outlay Expenditures

To eliminate capital outlay expenditures made in governmental funds for acquisition or construction of capital assets, and instead report capital assets on the statement of net position.

Function Extracted Default Conversion User ConversionObject (Resource) Data of Extracted Data Adjustments Entry Account Description

Debit Credit Debit Credit Debit Credit

[see extract] 1000 6,044 - 6,044 6,044 - - Instruction

[see extract] 2100 0 - - - - Instructional Supervision and Administration

[see extract] 2420 0 - - - - Instructional Library, Media and Technology

[see extract] 2700 31,679 - 31,679 31,679 - - School Site Administration

[see extract] 3600 113,203 - 113,203 113,203 - - Home-to-School Transportation

[see extract] 3700 63,522 - 63,522 63,522 - - Food Services

[see extract] 3900 0 - - - - All Other Pupil Services

[see extract] 4000 0 - - - - Ancillary Services

[see extract] 5000 0 - - - - Community Services

[see extract] 6000 0 - - - - Enterprise Activities

[see extract] 7200 0 - - - - All Other General Administration

[see extract] 7700 0 - - - - Centralized Data Processing

[see extract] 8100 229,282 - 229,282 214,449 - 443,731 Plant Services

[see extract] 8500 4,454,074 - 4,454,074 - 4,454,074 Facilities Acquisition and Construction

9410 149,383 - 149,383 - - Land

9420 3,097,987 - 2,517,283 580,704 - Land Improvements

9430 1,206,704 - 642,774 563,930 - Buildings

9440 443,731 - - 443,731 - Equipment

9450 3,309,440 3,309,440 - Work In Progress

TOTALS 4,897,805 4,897,804 3,523,888 3,523,889 4,897,805 4,897,805

Entry CE002 Debt Service Expenditures

To eliminate expenditures for debt service - principal, and instead reduce the related liabilities.


Debit Credit Debit Credit Debit Credit7432 9100 0 - - - - Debt Service, State School Building Repayment

7433 9100 678,348 - 678,348 - 678,348 Debt Service, Bond Redemptions

7435 9100 0 - - - - Debt Service, Repayment of State School Building Aid Funds - Proceeds From Bonds

7436 9100 0 - - - - Debt Service, Payments to Original District for Acquisition of Property

7439 9100 192,603 - 192,603 - 192,603 Debt Service, Other Debt Service - Principal

9661 678,348 - - 678,348 - General Obligation Bonds Payable

9662 - - - - State School Building Loan Payable

9666 - - COPS Payable

9667 - - Capital Leases Payable

9668 - - Lease Revenue Bonds Payable

9669 192,603 - - 192,603 - Other General Long-Term Debt

TOTALS 870,951 870,951 0 0 870,951 870,951




27 66092 0000000Report ENTRY


Entry CE003 Debt Issuance

To eliminate other financing sources, other financing uses, and expenditures relating to the issuance of debt, and instead reflect long-term liabilities, net of discount or premium; prepaid debt insurance costs; and deferred gain or loss on debt refunding.

Function Extracted Default Conversion User ConversionObject (Resource) Data of Extracted Data Adjustments Entry Account description

Debit Credit Debit Credit Debit Credit5400 9100 0 - - - - Debt Service, Insurance5450 9100 0 - - - - Debt Service, Other Insurance7699 9100 32,662,737 - 32,662,737 - 32,662,737 Debt Service, Other Financing Uses

8931 0 - - - - Emergency Apportionments

8951 33,000,000 33,000,000 - 33,000,000 - Proceeds from Sale of Bonds

8961 0 - - - - County School Building Aid

8971 0 - - - - Proceeds from Certificates of Participation8972 0 - - - - Proceeds from Capital Leases

8973 0 - - - - Proceeds from Lease Revenue Bonds

8979 40,513,948 40,513,948 - 40,513,948 - All Other Financing Sources

9330 - - 0 961,211 - 961,211 Prepaid Expense

9490 - - Deferred Outflows of Resources

9661 - 33,000,000 6,890,000 - 39,890,000 General Obligation Bonds Payable

9662 - - State School Building Loan Payable

9666 - - - - COPS Payable

9667 - - - - Capital Leases Payable

9668 - - - - Lease Revenue Bonds Payable

9669 - 7,851,211 7,851,211 - - Other General Long-Term Debt

9690 - - Deferred Inflows of Resources

TOTALS 73,513,948 73,513,948 7,851,211 7,851,211 73,513,948 73,513,948

Entry CE004 Donated and Contributed Capital Assets

To recognize donations or contributions of capital assets, not reported within governmental funds but reported in the government-wide statements, at market value on the date of donation.



8699 (0000-1999) - - Local Revenues (General Revenues)8699 (2000-9999) - - Local Revenues (Program Revenues)

9410 - - Land

9420 - - Land Improvements

9430 - - Buildings

9440 - - Equipment

9450 - - Work In Progress

TOTALS 0 0 0 0




27 66092 0000000Report ENTRY


Entry CE005 Disposal of Capital Assets

To report sales and disposals of capital assets and any resulting gain or loss.



5800 7200 - - General Administration, Other Operating Expenditures

8631 (0000-1999) 0 - - Sale of Equipment and Supplies (General Revenues)8631 (2000-9999) 2,772 - - Sale of Equipment and Supplies (Program Revenues)8953 0 - - Proceeds from Disposal of Capital Assets

9410 - - Land

9420 - - Land Improvements

9425 - - Accumulated Depreciation - Land Improvements

9430 - - Buildings

9435 - - Accumulated Depreciation - Buildings

9440 - - Equipment

9445 - - Accumulated Depreciation - Equipment9450 - - Work in Progress

TOTALS 0 0 0 0

Entry CE006 Earned But Unavailable Revenues

To recognize revenues that were earned but not available, meaning they were not collectible soon enough following the end of the period to finance expenditures of the period, so were deferred in the governmental funds.



8550 (0000-1999) - - Mandated Cost Reimbursements (General Revenues)8550 (2000-9999) - - Mandated Cost Reimbursements (Program Revenues)8590 (0000-1999) - - All Other State Revenue (General Revenues)8590 (2000-9999) - - All Other State Revenue (Program Revenues)8660 (0000-1999) - - Interest (General Revenues)

8699 (0000-1999) - - Local Revenues (General Revenues)8699 (2000-9999) - - Local Revenues (Program Revenues)8953 - - Proceeds from Disposal of Capital Assets

9690 - - Deferred Inflows of Resources

TOTALS 0 0 0 0




27 66092 0000000Report ENTRY


Entry CE007 Elimination of Revenues Relating to Prior Periods

To eliminate certain revenues and unavailable revenues that were recognized in the government-wide statements in a prior period, but that were reported in governmental funds in the current period.



8550 (0000-1999) - - Mandated Cost Reimbursements (General Revenues)8550 (2000-9999) - - Mandated Cost Reimbursements (Program Revenues)8590 (0000-1999) - - All Other State Revenue (General Revenues)8590 (2000-9999) - - All Other State Revenue (Program Revenues)8660 (0000-1999) - - Interest (General Revenues)

8699 (0000-1999) - - Local Revenues (General Revenues)8699 (2000-9999) - - Local Revenues (Program Revenues)8953 - - Proceeds from Disposal of Capital Assets

9690 - - Deferred Inflows of Resources979Z - - - - Fund Balance/Net Position

TOTALS 0 0 0 0

Entry CE008 Liability for Unmatured Interest on Long-Term Debt

In governmental funds, unmatured interest on long-term debt is recognized in the period when it is due. On the government-wide statements, unmatured interest on long-term debt is recognized when it is incurred.



7434 9100 2,403,218 2,403,218 - Debt Service, Bond Interest and Other Service Charges

7438 9100 - - Debt Service, Debt Service - Interest

9500 2,403,218 - 2,403,218 Accounts Payable

9661 - - General Obligation Bonds Payable

TOTALS 2,403,218 2,403,218 2,403,218 2,403,218




27 66092 0000000Report ENTRY


Entry CE009 Liability for Compensated Absences

To adjust for the change in liabilities for compensated absences, not accrued in governmental funds because they are not normally expected to be liquidated with current financial resources.



n/a 1000 8,178 8,178 - Instruction

n/a 2100 2,062 - 2,062 Instructional Supervision and Administration

n/a 2420 21 21 - Instructional Library, Media and Technology

n/a 2700 11,465 11,465 - School Site Administration

n/a 3600 132 - 132 Home-to-School Transportation

n/a 3700 10,434 - 10,434 Food Services

n/a 3900 432 - 432 All Other Pupil Services

n/a 4000 - - - Ancillary Services

n/a 5000 3,529 3,529 - Community Services

n/a 6000 8,177 8,177 - Enterprise Activities

n/a 7200 2,502 2,502 - All Other General Administration

n/a 7700 6,429 - 6,429 Centralized Data Processing

n/a 8100 15,403 15,403 - Plant Services

9665 29,786 - 29,786 Compensated Absences Payable

TOTALS 49,275 49,275 49,275 49,275




27 66092 0000000Report ENTRY


Entry CE010 Expenditures Relating to Prior Periods

To eliminate expenditures in governmental funds relating to a prior period that were not recognized in the prior period because they did not involve the use of current financial resources. Typical examples are interest on long term debt that maturedand was paid in the current period, payments on structured legal settlements or revenue repayment plans, and retirement incentives paid over time.


Debit Credit Debit Credit Debit Creditn/a 1000 - - Instructionn/a 2100 - - Instructional Supervision and Administrationn/a 2420 - - Instructional Library, Media and Technologyn/a 2700 - - School Site Administrationn/a 3600 - - Home-to-School Transportationn/a 3700 - - Food Servicesn/a 3900 - - All Other Pupil Servicesn/a 4000 - - Ancillary Servicesn/a 5000 - - Community Servicesn/a 6000 - - Enterprise Activitiesn/a 7200 - - All Other General Administrationn/a 7700 - - Centralized Data Processingn/a 8100 - - Plant Services7434 9100 766,359 - 766,359 Debt Service, Bond Interest and Other Charges

7438 9100 - - Debt Service, Debt Service - Interest8XXX [ranges per Fund Consolidation] - - General Revenues: Federal and State Aid Not Restricted to Specific Purposes8XXX [ranges per Fund Consolidation] - - General Revenues: Interagency Revenue8XXX [ranges per Fund Consolidation] - - General Revenues: Miscellaneous8XXX [ranges per Fund Consolidation] - - Program Revenues: Charges for Services8XXX [ranges per Fund Consolidation] - - Program Revenues: Operating Grants and Contributions8XXX [ranges per Fund Consolidation] - - Program Revenues: Capital Grants and Contributions

9669 - - Other General Long-Term Debt979Z 766,359 766,359 - Fund Balance/Net Position

TOTALS 766,359 766,359 766,359 766,359

Entry CE011 Adjustments to Work in Progress

To adjust the Work in Progress account for previously capitalized projects now completed, or to write off previously capitalized planning costs for canceled projects that will not be completed.



7200 - - All Other General Administration

9410 - - Land

9420 3,190,111 3,190,111 - Land Improvements

9430 35,298 35,298 - Buildings

9440 - - Equipment

9450 3,225,409 - 3,225,409 Work in Progress

TOTALS 3,225,409 3,225,409 3,225,409 3,225,409




27 66092 0000000Report ENTRY


Entry CE012 Depreciation

To recognize the current year depreciation or permanent impairment of capital assets and adjust the related contra-asset accounts for accumulated depreciation.



6900 1000 419,092 419,092 - Instruction

6900 2100 - - Instructional Supervision and Administration6900 2420 52,473 52,473 - Instructional Library, Media and Technology

6900 2700 14,569 14,569 - School Site Administration

6900 3600 173,457 173,457 - Home-to-School Transportation

6900 3700 42,669 42,669 - Food Services

6900 3900 - - All Other Pupil Services

6900 4000 863 863 - Ancillary Services

6900 5000 - - Community Services

6900 6000 - - Enterprise Activities

6900 7200 71,304 71,304 - All Other General Administration

6900 7700 5,533 5,533 - Centralized Data Processing6900 8100 4,217,316 4,217,316 - Plant Services

6900 0000 - - Depreciation (Unallocated)

9425 334,862 - 334,862 Accumulated Depreciation - Land Improvements

9435 4,247,979 - 4,247,979 Accumulated Depreciation - Buildings

9445 414,435 - 414,435 Accumulated Depreciation - Equipment

TOTALS 4,997,276 4,997,276 4,997,276 4,997,276

Entry CE013 Amortization

To recognize amortization of debt issue premiums or discounts, deferred gain or loss on debt refunding, and prepaid debt insurance costs.



5400 9100 - - Debt Service, Insurance 7434 9100 - - Debt Service, Bond Interest and Other Service Charges

7438 9100 292,137 1,157,167 - 865,030 Debt Service, Debt Service - Interest

9330 - - Prepaid Expense

9490 - - Deferred Outflows of Resources9661 - - General Obligation Bonds Payable9662 - - State School Building Loan Payable9666 - - COPS Payable9667 - - Capital Leases Payable9668 - - Lease Revenue Bonds Payable9669 1,157,167 292,137 865,030 - Other General Long-Term Debt9690 - - Deferred Inflows of Resources

TOTALS 1,449,304 1,449,304 865,030 865,030




27 66092 0000000Report ENTRY


Entry CE014 Incorporation of Assets, Deferred Outflows of Resources, Liabilities, and Deferred Inflows of Resources of Internal Service Funds

To incorporate assets, deferred outflows of resources, liabilities, and deferred inflows of resources of internal service funds, which primarily serve governmental funds, with those of governmental funds for purposes of government-wide reporting.



9110 3,562,318 3,562,318 - 3,562,318 - Cash in County Treasury

9111 0 - - - - Fair Value Adjustment to Cash in County Treasury9120 0 - - - - Cash In Banks

9130 0 - - - - Revolving Cash Account

9135 284,666 284,666 - 284,666 - Cash with a Fiscal Agent/Trustee

9140 1,336,154 1,336,154 - 1,336,154 - Cash Collections Awaiting Deposit

9150 0 - - - - Investments

9200 75,131 75,131 - 75,131 - Accounts Receivable

9310 734,084 734,084 - 734,084 - Due from Other Funds

9320 0 - - - - Stores

9330 0 - - - - Prepaid Expenditures (Expenses)

9340 0 - - - - Other Current Assets

9410 0 - - - - Land

9420 0 - - - - Land Improvements

9425 0 - - - - Accumulated Depreciation-Land Improvements

9430 0 - - - - Buildings

9435 0 - - - - Accumulated Depreciation-Buildings

9440 0 - - - - Equipment

9445 0 - - - - Accumulated Depreciation-Equipment

9450 0 - - - - Work in Progress9490 - - Deferred Outflows of Resources - pensions only9490 0 - - - - Deferred Outflows of Resources - other

9500 18,866 - 18,866 - 18,866 Accounts Payable

9610 0 - - - - Due to Other Funds

9650 0 - - - - Unearned Revenue9663 0 - - - - Net Pension Liability (Asset)9664 0 - - - - Net OPEB Obligation

9665 0 - - - - Compensated Absences Payable

9666 0 - - - - COPs Payable

9667 0 - - - - Capital Leases Payable

9668 0 - - - - Lease Revenue Bonds Payable

9669 0 - - - - Other General Long-Term Debt9690 - - Deferred Inflows of Resources - pensions only9690 0 - - - - Deferred Inflows of Resources - other

979Z - 5,973,487 - 5,973,487 Fund Balance/Net Position

TOTALS 5,992,353 5,992,353 0 0 5,992,353 5,992,353




27 66092 0000000Report ENTRY


Entry CE015 Elimination of Internal Service Funds Profit or Loss Generated Within the LEA

To eliminate net profit or loss in internal service funds resulting from internal activity within the LEA, using a "lookback" allocation to adjust the costs charged to governmental functions by the internal service fund.



n/a 1000 - - Instruction

n/a 2100 - - Instructional Supervision and Administration

n/a 2420 - - Instructional Library, Media and Technology

n/a 2700 - - School Site Administration

n/a 3600 - - Home-to-School Transportation

n/a 3700 - - Food Services

n/a 3900 - - All Other Pupil Services

n/a 4000 - - Ancillary Services

n/a 5000 - - Community Services

n/a 6000 815,677 815,677 - Enterprise Activities

n/a 7200 - - All Other General Administrationn/a 7700 - - Centralized Data Processing

n/a 8100 - - Plant Services n/a 9101 - - Debt Service - Principaln/a 9102 - - Debt Service - Interestn/a 9103 - - Debt Service - Issuance Costs and Discounts

979Z - 815,677 - 815,677 Fund Balance/Net Position

TOTALS 815,677 815,677 815,677 815,677




27 66092 0000000Report ENTRY


Entry CE016 Incorporation of Internal Service Fund External Activities and Interfund Transfers

To include that portion of internal service fund revenues, expenses and net profit generated by parties outside the LEA, and any interfund transfers within the LEA.



n/a 6000 - - Enterprise Activities

n/a 9200 - - Transfers Between Agencies

7619 9300 0 - - - - Interfund Transfers, Other Authorized Transfers Out 8631 (0000-1999) - - Sale of Equipment and Supplies (General Revenues)8631 (2000-9999) - - Sale of Equipment and Supplies (Program Revenues)

8639 (0000-1999) - - All Other Sales (General Revenues)8639 (2000-9999) - - All Other Sales (Program Revenues)

8660 (0000-1999) - - Interest (General Revenues)8660 (2000-9999) - - Interest (Program Revenues)8662 (0000-1999) - - Net Increase (Decrease) in the Fair Value of Investments (General Revenues)8662 (2000-9999) - - Net Increase (Decrease) in the Fair Value of Investments (Program Revenues)

8689 (0000-1999) - - Fees and Contracts (General Revenues)8689 (2000-9999) - - Fees and Contracts (Program Revenues)

8699 (0000-1999) - - Other Local Revenue (General Revenues)8699 (2000-9999) - - Other Local Revenue (Program Revenues)

8799 (0000-1999) - - Other Transfers In from All Others (General Revenues)8799 (2000-9999) - - Other Transfers In from All Others (Program Revenues)8919 734,084 - 734,084 - 734,084 Interfund Transfers, Other Authorized Transfers In 8965 - - Transfers From Funds of Lapsed/Reorganized Districts

979Z 734,084 - - - 734,084 - Fund Balance/Net Position

TOTALS 0 0 734,084 734,084




27 66092 0000000Report ENTRY


Entry CE017 Reclassification of Interfund Transfers Involving Fiduciary Funds

To reclassify interfund transfers involving fiduciary funds as transactions with external parties, rather than internal transactions. Note: Entry CE017 must be completed and saved before preparing Entry CE019.



Governmental Funds (Funds 01-60)

7299 9200 - - - - Transfers Between Agencies, All Other Transfers to All Others

7619 9300 739,390 - - - - Interfund Transfers, Other Authorized Interfund Transfers Out

8799 (0000-1999) - - - - Other Transfers In from All Others (General Revenues)8799 (2000-9999) - - Other Transfers In from All Others (Program Revenues)8919 17,419 - - - - Interfund Transfers, Other Authorized Interfund Transfers In

Proprietary Funds:Enterprise Funds (Funds 61-65)

7299 9200 - - Transfers Between Agencies, All Other Transfers to All Others7619 9300 17,419 - - Interfund Transfers, Other Authorized Interfund Transfers Out

8799 (0000-1999) - - Other Transfers In from All Others (General Revenues)8799 (2000-9999) - - Other Transfers In from All Others (Program Revenues)8919 5,306 - - Interfund Transfers, Other Authorized Interfund Transfers In

Proprietary Funds:Internal Service Funds (Funds 66-70)

7299 9200 - - Transfers Between Agencies, All Other Transfers to All Others7619 9300 0 - - Interfund Transfers, Other Authorized Interfund Transfers Out

8799 (0000-1999) - - Other Transfers In from All Others (General Revenues)8799 (2000-9999) - - Other Transfers In from All Others (Program Revenues)8919 734,084 - - Interfund Transfers, Other Authorized Interfund Transfers In

Fiduciary Funds (Funds 71-95)7299 9200 - - - - Transfers Between Agencies, All Other Transfers to All Others7619 9300 0 - - - - Interfund Transfers, Other Authorized Interfund Transfers Out

8799 - - - - Other Transfers In from All Others 8919 0 - - - - Interfund Transfers, Other Authorized Interfund Transfers In

TOTALS 0 0 0 0 0 0




27 66092 0000000Report ENTRY


Entry CE018 Reclassification of Interfund Balances Involving Fiduciary Funds

To reclassify Interfund balances involving fiduciary funds as balances due to or due from external parties, rather than internal transactions. Note: Entry CE018 must be completed and saved before preparing Entry CE020.




9200 - - - - Accounts Receivable

9310 300,383 - - - - Due from Other Funds9500 - - - - Accounts Payable9610 1,022,354 - - - - Due to Other Funds


9200 - - Accounts Receivable9310 5,306 - - Due from Other Funds

9500 - - Accounts Payable9610 17,419 - - Due to Other Funds


9200 - - Accounts Receivable9310 734,084 - - Due from Other Funds

9500 - - Accounts Payable9610 0 - - Due to Other Funds

Fiduciary Funds (Funds 71-95)

9200 - - - - Accounts Receivable9310 0 - - - - Due from Other Funds

9500 - - - - Accounts Payable9610 0 - - - - Due to Other Funds

TOTALS 0 0 0 0 0 0




27 66092 0000000Report ENTRY


Entry CE019 Elimination of Internal Transfers

To eliminate interfund transfers among governmental and internal service funds consolidated in the government-wide statement of activities. Note: Entry CE017 must be completed and saved before preparing Entry CE019.

Function Extracted Data, Default Conversion User ConversionObject (Resource) net of CE017 of Extracted Data Adjustments Entry Account Description

Debit Credit Debit Credit Debit CreditGovernmental Funds (Funds 01-60)

7611 9300 2,171 - 2,171 - 2,171 Interfund Transfers, From General Fund to Child Development Fund

7612 9300 0 - - - - Interfund Transfers, Between General Fund and Special Reserve Fund7613 9300 0 - - - - Interfund Transfers, To State School Building Fund/County School Facility Fund7614 9300 0 - - - - Interfund Transfers, From Bond Interest and Redemption Fund to the General Fund

7615 9300 0 - - - -Interfund Transfers, From General, Special Reserve, and Building Funds to DeferredMaintenance Fund

7616 9300 300 - 300 - 300 Interfund Transfers, From General Fund to Cafeteria Fund7619 9300 739,390 - 734,084 - 734,084 Interfund Transfers, Other Authorized Interfund Transfers Out

8911 2,171 2,171 - 2,171 - Interfund Transfers, To Child Development Fund from General Fund8912 0 - - - - Interfund Transfers, Between General Fund and Special Reserve Fund

8913 0 - - - -Interfund Transfers, To State School Building Fund/County School Facility Fund fromAll Other Funds

8914 0 - - - - Interfund Transfers, To General Fund From Bond Interest and Redemption Fund

8915 0 - - - -Interfund Transfers, To Deferred Maintenance Fund From General, Special Reserve,and Building Funds

8916 300 300 - 300 - Interfund Transfers, To Cafeteria Fund From General Fund8919 17,419 - - - - Interfund Transfers, Other Authorized Interfund Transfers In

Proprietary Funds:Enterprise Funds (Funds 61-65)7619 9300 17,419 Interfund Transfers, Other Authorized Interfund Transfers Out

8916 0 Interfund Transfers, To Cafeteria Fund From General Fund 8919 5,306 Interfund Transfers, Other Authorized Interfund Transfers InProprietary Funds:Internal Service Funds (Funds 66-70)7619 9300 0 - - - - Interfund Transfers, Other Authorized Interfund Transfers Out

8919 734,084 734,084 - 734,084 - Interfund Transfers, Other Authorized Interfund Transfers InFiduciary Funds (Funds 71-95)7619 9300 0 Interfund Transfers, Other Authorized Interfund Transfers Out

8919 0 Interfund Transfers, Other Authorized Interfund Transfers InTOTALS 736,555 736,555 0 0 736,555 736,555




27 66092 0000000Report ENTRY


Entry CE020 Elimination of Internal Balances

To eliminate internal balances among governmental and internal service funds for consolidation in the government-wide statement of activities. Note: Entry CE018 must be completed and saved before preparing Entry CE020.

Function Extracted Data, Default Conversion User ConversionObject (Resource) net of CE018 of Extracted Data Adjustments Entry Account Description

Debit Credit Debit Credit Debit CreditGovernmental Funds (Funds 01-60)

9310 300,383 - 282,964 - 282,964 Due From Other Funds

9610 1,022,354 1,017,048 - 1,017,048 - Due To Other Funds


9310 5,306 Due From Other Funds

9610 17,419 Due To Other Funds


9310 734,084 - 734,084 - 734,084 Due From Other Funds

9610 0 - - - - Due To Other Funds


9310 0 Due From Other Funds

9610 0 Due To Other Funds

TOTALS 1,017,048 1,017,048 0 0 1,017,048 1,017,048

Entry CE021 Postemployment Benefits Other Than Pensions (OPEB)

To recognize any difference between OPEB costs as defined by generally accepted accounting principles, and amounts actually contributed.


Debit Credit Debit Credit Debit Creditn/a 1000 570,762 570,762 - Instructionn/a 2100 8,998 8,998 - Instructional Supervision and Administrationn/a 2420 36,330 36,330 - Instructional Library, Media and Technologyn/a 2700 86,927 86,927 - School Site Administrationn/a 3600 61,548 61,548 - Home-to-School Transportationn/a 3700 25,908 25,908 - Food Servicesn/a 3900 14,858 14,858 - All Other Pupil Servicesn/a 4000 2,000 2,000 - Ancillary Servicesn/a 5000 1,809 1,809 - Community Servicesn/a 6000 2,964 2,964 - Enterprise Activitiesn/a 7200 40,175 40,175 - All Other General Administrationn/a 7700 3,983 3,983 - Centralized Data Processingn/a 8100 70,986 70,986 - Plant Services

9664 927,248 - 927,248 Net OPEB Obligation

TOTALS 927,248 927,248 927,248 927,248




27 66092 0000000Report ENTRY


Entry CE022 Other Liabilities Not Normally Liquidated with Current Financial Resources

To accrue expenses and liabilities for obligations incurred during the year that will not be liquidated with current financial resources, other than compensated absences, long-term debt, OPEB, and pensions. Examples include special terminationbenefits such as retirement incentives financed over time, and structured legal settlements.


Debit Credit Debit Credit Debit Creditn/a 1000 5,402 - 5,402 Instructionn/a 2100 - - Instructional Supervision and Administrationn/a 2420 - - Instructional Library, Media and Technologyn/a 2700 - - School Site Administrationn/a 3600 - - Home-to-School Transportationn/a 3700 - - Food Servicesn/a 3900 - - All Other Pupil Servicesn/a 4000 - - Ancillary Servicesn/a 5000 - - Community Servicesn/a 6000 - - Enterprise Activitiesn/a 7200 - - All Other General Administrationn/a 7700 - - Centralized Data Processingn/a 8100 - - Plant Services8XXX [ranges per Fund Consolidation] - - General Revenues: Federal and State Aid Not Restricted to Specific Purposes8XXX [ranges per Fund Consolidation] - - General Revenues: Interagency Revenue8XXX [ranges per Fund Consolidation] - - General Revenues: Miscellaneous8XXX [ranges per Fund Consolidation] - - Program Revenues: Charges for Services8XXX [ranges per Fund Consolidation] - - Program Revenues: Operating Grants and Contributions8XXX [ranges per Fund Consolidation] - - Program Revenues: Capital Grants and Contributions

9669 5,402 5,402 - Other General Long-Term Debt

TOTALS 5,402 5,402 5,402 5,402




27 66092 0000000Report ENTRY


Entry CE023 Employer's Net Pension Liability and Pension Expense

To adjust for the LEA's share of the change in net pension liabilities; and to recognize pension expense, deferred outflows of resources relating to pensions, and deferred inflows of resources relating to pensions.



n/a 1000 2,181,925 2,181,925 - Instruction

n/a 2100 153,241 153,241 - Instructional Supervision and Administrationn/a 2420 37,145 37,145 - Instructional Library, Media and Technologyn/a 2700 428,831 428,831 - School Site Administrationn/a 3600 128,925 128,925 - Home-to-School Transportationn/a 3700 121,185 121,185 - Food Servicesn/a 3900 227,782 227,782 - All Other Pupil Servicesn/a 4000 10,259 10,259 - Ancillary Servicesn/a 5000 10,382 10,382 - Community Servicesn/a 6000 15,143 15,143 - Enterprise Activitiesn/a 7200 243,707 243,707 - All Other General Administrationn/a 7700 41,570 41,570 - Centralized Data Processingn/a 8100 385,497 385,497 - Plant Services

9490 12,673,279 12,673,279 - Deferred Outflows of Resources - pensions only9663 22,929,788 - 22,929,788 Net Pension Liability (Asset)9690 6,270,917 6,270,917 - Deferred Inflows of Resources - pensions only

TOTALS 22,929,788 22,929,788 22,929,788 22,929,788

Entry CE024 Employer Pension Contributions Made Subsequent to Measurement Date

To adjust for employer pension contribution expenditures made by the LEA subsequent to the pension plan measurement date.

Function Extracted Default Conversion User Conversion

Object (Resource) Data of Extracted Data Adjustments Entry Account Description


3100-3299 1000 5,858,373 - 5,858,373 5,858,373 1,182,876 - 1,182,876 Instruction

3100-3299 2100 401,384 - 401,384 401,384 78,957 - 78,957 Instructional Supervision and Administration

3100-3299 2420 66,290 - 66,290 66,290 13,840 - 13,840 Instructional Library, Media and Technology

3100-3299 2700 949,177 - 949,177 949,177 194,070 - 194,070 School Site Administration

3100-3299 3600 203,244 - 203,244 203,244 46,844 - 46,844 Home-to-School Transportation

3100-3299 3700 198,658 - 198,658 198,658 44,033 - 44,033 Food Services

3100-3299 3900 510,913 - 510,913 510,913 106,434 - 106,434 All Other Pupil Services

3100-3299 4000 31,644 - 31,644 31,644 6,085 - 6,085 Ancillary Services

3100-3299 5000 18,113 - 18,113 18,113 3,773 - 3,773 Community Services

3100-3299 6000 0 - - 5,601 - 5,601 Enterprise Activities

3100-3299 7200 479,933 - 479,933 479,933 100,484 - 100,484 All Other General Administration

3100-3299 7700 60,969 - 60,969 60,969 15,203 - 15,203 Centralized Data Processing

3100-3299 8100 662,437 - 662,437 662,437 141,050 - 141,050 Plant Services

9490 9,441,135 - 1,939,250 9,441,135 1,939,250 - Deferred Outflows of Resources - pensions only

TOTALS 9,441,135 9,441,135 9,441,135 11,380,385 11,380,385 1,939,250 1,939,250




27 66092 0000000Report ENTRY


Entry CE025 State's Share of Pension Expense - Special Funding Situation

To record pension expense for the portion of the State's proportionate share of collective pension expense that is associated with the LEA, net of the State's on-behalf contribution already recognized in the governmental funds.

Function Extracted Default Conversion User Conversion

Object (Resource) Data of Extracted Data Adjustments Entry Account Description


n/a 1000 661,588 661,588 - Instruction

n/a 2100 39,480 39,480 - Instructional Supervision and Administration

n/a 2420 583 583 - Instructional Library, Media and Technology

n/a 2700 64,885 64,885 - School Site Administration

n/a 3600 - - - Home-to-School Transportation

n/a 3700 - - - Food Services

n/a 3900 40,147 40,147 - All Other Pupil Services

n/a 4000 3,998 3,998 - Ancillary Services

n/a 5000 - - - Community Services

n/a 6000 167 167 - Enterprise Activities

n/a 7200 20,240 20,240 - All Other General Administration

n/a 7700 167 167 - Centralized Data Processing

n/a 8100 1,665 1,665 - Plant Services

8590 (2000-9999) 832,920 - 832,920 All Other State Revenue (Program Revenues)

TOTALS 832,920 832,920 832,920 832,920



Conversion from Governmental Funds to Governmental ActivitiesConversion Entry - Summary

27 66092 0000000Report ENTRY


(Note: After completion of Conversion Entry - Detail, and before completion of the Conversion Entry - Summary, the ConversionEntry workbook must be saved, closed and reopened.)

Entry # Object Function Debit Credit

CE001 Capital Outlay ExpendituresTo eliminate capital outlay expenditures made in governmental funds for acquisition orconstruction of capital assets, and instead report capital assets on the statement ofnet position.

Land Improvements 9420 580,704Buildings 9430 563,930Equipment 9440 443,731Work In Progress 9450 3,309,440

Plant Services 8100 443,731

Facilities Acquisition and Construction 8500 4,454,074

Total 4,897,805 4,897,805


CE002 Debt Service ExpendituresTo eliminate expenditures for debt service - principal, and instead reduce the relatedliabilities.

General Obligation Bonds Payable 9661 678,348

Other General Long-Term Debt 9669 192,603

Debt Service-Principal 9101 870,951

Total 870,951 870,951




27 66092 0000000Report ENTRY



CE003 Debt IssuanceTo eliminate other financing sources, other financing uses, and expenditures relatingto the issuance of debt, and instead reflect long-term liabilities, net of discount orpremium; prepaid debt insurance costs; and deferred gain or loss on debt refunding.

Proceeds from Sale of Bonds 8951 33,000,000

All Other Financing Sources 8979 40,513,948

Debt Service-Issuance Costs and Discounts 9103 32,662,737Prepaid Expense 9330 961,211

General Obligation Bonds Payable 9661 39,890,000

Total 73,513,948 73,513,948


CE004 Donated and Contributed Capital AssetsTo recognize donations or contributions of capital assets, not reported withingovernmental funds but reported in the government-wide statements, at market valueon the date of donation.

Total 0 0




27 66092 0000000Report ENTRY



CE005 Disposal of Capital AssetsTo report sales and disposals of capital assets and any resulting gain or loss.

Total 0 0


CE006 Earned But Unavailable RevenuesTo recognize revenues that were earned but not available, meaning they were notcollectible soon enough following the end of the period to finance expenditures of theperiod, so were deferred in the governmental funds.

Total 0 0




27 66092 0000000Report ENTRY



CE007 Elimination of Revenues Relating to Prior PeriodsTo eliminate certain revenues and unavailable revenues that were recognized in thegovernment-wide statements in a prior period, but that were reported in governmentalfunds in the current period.

Total 0 0


CE008 Liability for Unmatured Interest on Long-Term DebtIn governmental funds, unmatured interest on long-term debt is recognized in theperiod when it is due. On the government-wide statements, unmatured interest onlong-term debt is recognized when it is incurred.

Debt Service - Interest 9102 2,403,218

Accounts Payable 9500 2,403,218

Total 2,403,218 2,403,218


CE009 Liability for Compensated AbsencesTo adjust for the change in liabilities for compensated absences, not accrued ingovernmental funds because they are not normally expected to be liquidated withcurrent financial resources.

Instruction 1000 8,178Instructional Library, Media and Technology 2420 21School Site Administration 2700 11,465Community Services 5000 3,529Enterprise Activities 6000 8,177

All Other General Administration 7200 2,502


Instructional Supervision and Administration 2100 2,062Home-to-School Transportation 3600 132Food Services 3700 10,434All Other Pupil Services 3900 432Centralized Data Processing 7700 6,429Compensated Absences Payable 9665 29,786

Total 49,275 49,275




27 66092 0000000Report ENTRY



CE010 Expenditures Relating to Prior PeriodsTo eliminate expenditures in governmental funds relating to a prior period that werenot recognized in the prior period because they did not involve the use of currentfinancial resources. Typical examples are interest on long term debt that matured andwas paid in the current period, payments on structured legal settlements or revenuerepayment plans, and retirement incentives paid over time.

Fund Balance/Net Position 979Z 766,359

Debt Service - Interest 9102 766,359

Total 766,359 766,359


CE011 Adjustments to Work in ProgressTo adjust the Work in Progress account for previously capitalized projects nowcompleted, or to write off previously capitalized planning costs for canceled projectsthat will not be completed.

Land Improvements 9420 3,190,111Buildings 9430 35,298

Work in Progress 9450 3,225,409

Total 3,225,409 3,225,409




27 66092 0000000Report ENTRY



CE012 DepreciationTo recognize the current year depreciation or permanent impairment of capital assetsand adjust the related contra-asset accounts for accumulated depreciation.

Instruction 1000 419,092Instructional Library, Media and Technology 2420 52,473School Site Administration 2700 14,569Home-to-School Transportation 3600 173,457Food Services 3700 42,669Ancillary Services 4000 863All Other General Administration 7200 71,304Centralized Data Processing 7700 5,533Plant Services 8100 4,217,316

Accumulated Depreciation - Land Improvements 9425 334,862Accumulated Depreciation - Buildings 9435 4,247,979Accumulated Depreciation - Equipment 9445 414,435

Total 4,997,276 4,997,276


CE013 AmortizationTo recognize amortization of debt issue premiums or discounts, deferred gain or losson debt refunding, and prepaid debt insurance costs.


Debt Service - Interest 9102 865,030

Total 865,030 865,030




27 66092 0000000Report ENTRY



CE014 Incorporation of Assets, Deferred Outflows of Resources, Liabilities, and Deferred Inflows of Resources of Internal Service FundsTo incorporate assets, deferred outflows of resources, liabilities, and deferred inflowsof resources of internal service funds, which primarily serve governmental funds, withthose of governmental funds for purposes of government-wide reporting.

Cash in County Treasury 9110 3,562,318Cash with a Fiscal Agent/Trustee 9135 284,666Cash Collections Awaiting Deposit 9140 1,336,154Accounts Receivable 9200 75,131Due from Other Funds 9310 734,084

Accounts Payable 9500 18,866Fund Balance/Net Position 979Z 5,973,487

Total 5,992,353 5,992,353


CE015 Elimination of Internal Service Funds Profit or Loss Generated Within the LEATo eliminate net profit or loss in internal service funds resulting from internal activitywithin the LEA, using a "lookback" allocation to adjust the costs charged togovernmental functions by the internal service fund.

Enterprise Activities 6000 815,677


Total 815,677 815,677




27 66092 0000000Report ENTRY



CE016 Incorporation of Internal Service Fund External Activities and Interfund Transfers To include that portion of internal service fund revenues, expenses and net profitgenerated by parties outside the LEA, and any interfund transfers within the LEA.


Interfund Transfers, Other Authorized Transfers In 8919 734,084

Total 734,084 734,084


CE017 Reclassification of Interfund Transfers Involving Fiduciary FundsTo reclassify interfund transfers involving fiduciary funds as transactions with externalparties, rather than internal transactions.





Total 0 0




27 66092 0000000Report ENTRY



CE018 Reclassification of Interfund Balances Involving Fiduciary FundsTo reclassify Interfund balances involving fiduciary funds as balances due to or duefrom external parties, rather than internal transactions.





Total 0 0


CE019 Elimination of Internal Transfers To eliminate interfund transfers among governmental and internal service fundsconsolidated in the government-wide statement of activities.

Interfund Transfers, To Child Development Fund from General Fund 8911 2,171Interfund Transfers, To Cafeteria Fund From General Fund 8916 300Interfund Transfers, Other Authorized Interfund Transfers In 8919 734,084

Interfund Transfers 9300 736,555

Total 736,555 736,555




27 66092 0000000Report ENTRY



CE020 Elimination of Internal Balances To eliminate internal balances among governmental and internal service funds forconsolidation in the government-wide statement of activities.

Due To Other Funds 9610 1,017,048

Due From Other Funds 9310 1,017,048

Total 1,017,048 1,017,048


CE021 Postemployment Benefits Other Than Pensions (OPEB) To recognize any difference between OPEB costs as defined by generally acceptedaccounting principles, and amounts actually contributed.

Instruction 1000 570,762Instructional Supervision and Administration 2100 8,998Instructional Library, Media and Technology 2420 36,330School Site Administration 2700 86,927Home-to-School Transportation 3600 61,548Food Services 3700 25,908All Other Pupil Services 3900 14,858Ancillary Services 4000 2,000Community Services 5000 1,809Enterprise Activities 6000 2,964All Other General Administration 7200 40,175Centralized Data Processing 7700 3,983Plant Services 8100 70,986

Net OPEB Obligation 9664 927,248

Total 927,248 927,248


CE022 Other Liabilities Not Normally Liquidated with Current Financial Resources To accrue expenses and liabilities for obligations incurred during the year that will notbe liquidated with current financial resources, other than compensated absences,long-term debt, OPEB, and pensions. Examples include special termination benefitssuch as retirement incentives financed over time, and structured legal settlements.


Instruction 1000 5,402

Total 5,402 5,402




27 66092 0000000Report ENTRY



CE023 Employer's Net Pension Liability and Pension ExpenseTo adjust for the LEA's share of the change in net pension liabilities; and to recognizepension expense, deferred outflows of resources relating to pensions, and deferredinflows of resources relating to pensions.

Instruction 1000 2,181,925Instructional Supervision and Administration 2100 153,241Instructional Library, Media and Technology 2420 37,145School Site Administration 2700 428,831Home-to-School Transportation 3600 128,925Food Services 3700 121,185All Other Pupil Services 3900 227,782Ancillary Services 4000 10,259Community Services 5000 10,382Enterprise Activities 6000 15,143All Other General Administration 7200 243,707Centralized Data Processing 7700 41,570Plant Services 8100 385,497

Deferred Outflows of Resources - pensions only 9490 12,673,279Deferred Inflows of Resources - pensions only 9690 6,270,917

Net Pension Liability (Asset) 9663 22,929,788

Total 22,929,788 22,929,788


CE024 Employer Pension Contributions Made Subsequent to Measurement Date

To adjust for employer pension contribution expenditures made by the LEAsubsequent to the pension plan measurement date.

Deferred Outflows of Resources - pensions only 9490 1,939,250

Instruction 1000 1,182,876

Instructional Supervision and Administration 2100 78,957

Instructional Library, Media and Technology 2420 13,840

School Site Administration 2700 194,070

Home-to-School Transportation 3600 46,844

Food Services 3700 44,033

All Other Pupil Services 3900 106,434

Ancillary Services 4000 6,085

Community Services 5000 3,773

Enterprise Activities 6000 5,601


Centralized Data Processing 7700 15,203


Total 1,939,250 1,939,250




27 66092 0000000Report ENTRY



CE025 State's Share of Pension Expense - Special Funding Situation

To record pension expense for the portion of the State's proportionate share ofcollective pension expense that is associated with the LEA, net of the State's on-behalfcontribution already recognized in the governmental funds.

Instruction 1000 661,588

Instructional Supervision and Administration 2100 39,480

Instructional Library, Media and Technology 2420 583

School Site Administration 2700 64,885

All Other Pupil Services 3900 40,147

Ancillary Services 4000 3,998

Enterprise Activities 6000 167


Centralized Data Processing 7700 167


All Other State Revenue (Program Revenues) 8590 (2000-9999) 832,920

Total 832,920 832,920



Reconciliation of the Governmental Funds Statement of Revenues,Expenditures, and Changes in Fund Balances to the

Statement of Activities

27 66092 0000000Report GSA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: gsa (Rev 05/05/2015) Page 1 Printed: 9/6/2017 3:18 PM

Total change in fund balances, governmental funds: 30,586,956

Amounts reported for governmental activities in the statement of activities are different from amounts reported in governmental funds because:

Capital outlay: In governmental funds, the costs of capital assets are reported as expenditures in the period when the assets are acquired. In the

statement of activities, costs of capital assets are allocated over their estimated useful lives as depreciation expense. The difference between

capital outlay expenditures and depreciation expense for the period is:

Expenditures for capital outlay: 4,897,805

Depreciation expense: (4,997,276)Net: (99,471)

Debt service: In governmental funds, repayments of long-term debt are reported as expenditures. In the government-wide statements, repayments of

long-term debt are reported as reductions of liabilities. Expenditures for repayment of the principal portion of long-term debt were: 870,951

Debt proceeds: In governmental funds, proceeds from debt are recognized as Other Financing Sources. In the government-wide statements, proceeds from debt are reported as increases to liabilities. Amounts recognized in governmental funds as proceeds from debt, net of issue premium or discount, were: (40,851,211)

Debt issue costs for prepaid debt insurance: In governmental funds, debt issue costs are recognized as expenditures in the period they are incurred. In

the government-wide statements, debt issue costs for prepaid debt insurance are amortized over the life of the debt. The difference between debt

issue costs for prepaid insurance incurred in the current period and prepaid insurance costs amortized for the period is:

Prepaid debt insurance incurred during the period: -

Prepaid debt insurance amortized for the period: -

Net: -

Donated capital assets: In governmental funds, donated capital assets are not reported because they do not affect current financial resources. In the

government-wide statements, donated capital assets are reported as revenue and as increasesto capital assets, at their fair market value on the date

of donation. The fair market value of capital assets donated was: -

Gain or loss from disposal of capital assets: In governmental funds, the entire proceeds from disposal of capital assets are reported as revenue. In the

statement of activities, only the resulting gain or loss is reported. The difference between the proceeds from disposal of capital assets and the

resulting gain or loss is: -

Earned but unavailable revenues: In governmental funds, revenues are recognized only to the extent that they are "available," meaning they will be

collected soon enough after the end of the period to finance expenditures of that period. In the government-wide statements, revenue is recognized

when earned, regardless of availability. The amount of earned but unavailable revenues relating to the current period, less revenues that became

available in the current period but related to a prior period, is: -

Unmatured interest on long-term debt: In governmental funds, interest on long-term debt is recognized in the period that it becomes due. In the

government-wide statement of activities, it is recognized in the period that it is incurred. Unmatured interest owing at the end of the period, less

matured interest paid during the period but owing from the prior period, was: (1,636,859)

Compensated absences: In governmental funds, compensated absences are measured by the amounts paid during the period. In the statement of

activities, compensated absences are measured by the amounts earned. The difference between compensated absences paid and compensated

absences earned was: (29,786)

Other expenditures relating to prior periods: Certain expenditures recognized in governmental funds relate to prior periods. Typical examples, in addition

to compensated absences and interest on long-term debt, are payments on structured legal settlements or retirement incentives paid over time. These

expenditures are recognized in the government-wide statement of activities in the period in which the obligations are first incurred, so they must not

be recognized again in the current period. Expenditures relating to prior periods (described below) were: -

Pensions: In government funds, pension costs are recognized when employer contributions are made. in the statement of activities,

pension costs are recognized on the accrual basis. This year, the difference between accrual-basis pension costs and actual employer contributions

was: (2,046,342)

Postemployment benefits other than pensions (OPEB): In governmental funds, OPEB costs are recognized when employer contributions

are made. In the statement of activities, OPEB costs are recognized on the accrual basis. This year, the difference between OPEB costs

and actual employer contributions was: (927,248)

Other liabilities not normally liquidated with current financial resources: In the government-wide statements, expenses must be accrued in connection

with any liabilities incurred during the period that are not expected to be liquidated with current financial resources, in addition to compensated absences

and long-term debt. Examples include special termination benefits such as retirement incentives financed over time, and structured legal settlements.

This year, expenses incurred for such obligations were: 5,402

Cost write-off for canceled capital projects: If a planned capital project is canceled and will not be completed, costs previously capitalized as

Work in Progress must be written off to expense. Costs written off for canceled projects were: -

Amortization of debt issue premium or discount or deferred gain or loss from debt refunding: In governmental funds, if debt is issued at a premium or at a discount, the premium or discount is recognized as an Other Financing Source or an Other Financing Use in the period it is incurred. In thegovernment-wide statements, the premium or discount, plus any deferred gain or loss from debt refunding, is amortized as interest over the life of

the debt. Amortization of debt issue premium or discount, or deferred gain or loss from debt refunding, for the period is: 865,030

Internal Service Funds: Internal service funds are used to conduct certain activities for which costs are charged to other funds on a full cost-recovery

basis. Because internal service funds are presumed to benefit governmental activities, internal service activities are reported as governmental

in the statement of activities. The net increase or decrease in internal service funds was: (81,594)

Change in net position of governmental activities (minor differences may be due to rounding): (13,344,172)



Government-wide Statement of Activities27 66092 0000000

Report GSA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: gsa (Rev 11/29/2012) Page 1 Printed: 9/6/2017 3:18 PM

Net (Expense) Revenue andProgram Revenues Changes in Net Position

Operating CapitalCharges for Grants and Grants and Governmental Business-type

Functions Expenses Services Contributions Contributions Activities Activities TotalGovernmental activities

Instruction 72,776,609 916,642 13,300,617 0 (58,559,350) (58,559,350)Instruction-related services:

Instructional supervision and administration 6,475,453 1,453 1,949,473 0 (4,524,527) (4,524,527)Instructional library, media and technology 878,404 0 64,955 0 (813,449) (813,449)School site administration 11,229,575 96,441 1,332,742 0 (9,800,392) (9,800,392)

Pupil services:Home-to-school transportation 3,401,672 1,350 23,354 0 (3,376,968) (3,376,968)Food services 4,796,696 694,223 4,162,508 0 60,035 60,035All other pupil services 7,446,156 54,117 1,369,095 0 (6,022,944) (6,022,944)

General administration:Centralized data processing 1,254,246 0 0 0 (1,254,246) (1,254,246)All other general administration 6,787,517 34,822 899,125 0 (5,853,570) (5,853,570)

Plant services 17,913,767 7,476 1,696,219 0 (16,210,072) (16,210,072)Ancillary services 781,995 26 22,294 0 (759,675) (759,675)Community services 263,997 70 10,772 0 (253,155) (253,155)Enterprise activities 1,023,719 0 0 0 (1,023,719) (1,023,719)Interest on long-term debt 9,125,890 (9,125,890) (9,125,890)Other outgo 2,355,240 101,804 2,034,619 0 (218,817) (218,817)Depreciation (unallocated)* 0 0 0

Business-type activitiesInstruction 0 0 0 0 0 0Instruction-related services:

Instructional supervision and administration 0 0 0 0 0 0Instructional library, media and technology 0 0 0 0 0 0School site administration 0 0 0 0 0 0

Pupil services:Home-to-school transportation 0 0 0 0 0 0Food services 0 0 0 0 0 0All other pupil services 0 0 0 0 0 0

General administration:Centralized data processing 0 0 0 0 0 0All other general administration 0 0 0 0 0 0

Plant services 0 0 0 0 0 0Ancillary services 0 0 0 0 0 0Community services 0 0 0 0 0 0Enterprise activities 173,521 0 359 0 (173,162) (173,162)Interest on long-term debt 0 0 0Other outgo 0 0 0 0 0 0

Total expenses 146,684,457 1,908,424 26,866,132 0 (117,736,739) (173,162) (117,909,901)

General revenues: Taxes and subventions: Taxes levied for general purposes 47,551,037 0 47,551,037 Taxes levied for debt service 3,480,394 0 3,480,394 Taxes levied for other specific purposes 1,267,947 0 1,267,947 Federal and state aid not restricted to specific purposes 47,791,626 0 47,791,626 Interest and investment earnings 397,913 785 398,698 Interagency revenues 39,226 0 39,226 Miscellaneous 3,852,312 186,033 4,038,345Special and extraordinary items 0 0 0Internal transfers 12,113 (12,113) 0Total general revenues, special and extraordinary items, and transfers 104,392,568 174,705 104,567,273

Change in net position (13,344,171) 1,543 (13,342,628)

Net position beginning (24,375,047) (1,543) (24,376,590)Net position ending (37,719,218) 0 (37,719,218)

*This amount excludes depreciation that is included in the direct expenses of various programs.



Reconciliation of theGovernmental Funds Balance Sheet to the

Statement of Net Position

27 66092 0000000Report GSNP

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: gsnp (Rev 08/28/2015) Page 1 of 2 Printed: 9/6/2017 3:18 PM

Total fund balances, governmental funds: 66,732,209

Amounts reported for assets, deferred outflows of resources, liabilities, and deferred inflows of resources for governmental activities in the statement of

net position are different from amounts reported in governmental funds because:

Capital assets: In governmental funds, only current assets are reported. In the statement of net position, all assets are reported, including

capital assets and accumulated depreciation.

Capital assets relating to governmental activities, at historical cost: 211,637,529

Accumulated depreciation: (116,863,581)

Net: 94,773,948

Unamortized costs: In governmental funds, debt issue costs are recognized as expenditures in the period they are incurred. In the

government-wide statements, debt issue costs for prepaid debt insurance are amortized over the life of the debt. Unamortized debt

insurance costs included in prepaid expense on the statement of net position are: (961,211)

Unmatured interest on long-term debt: In governmental funds, interest on long-term debt is not recognized until the period in which it matures

and is paid. In the government-wide statement of activities, it is recognized in the period that it is incurred. The additional liability for

unmatured interest owing at the end of the period was: (2,403,218)

Deferred recognition of earned but unavailable revenues: In governmental funds, revenue is recognized only to the extent that it is "available,"

meaning it will be collected soon enough after the end of the period to finance expenditures of that period. Receivables for revenues that are

earned but unavailable are deferred until the period in which the revenues become available. In the government-wide statements, revenue is

recognized when earned, regardless of availability. The amount of unavailable revenues that were deferred in governmental funds, but are

recognized in the government-wide statements, is: -

Long-term liabilities: In governmental funds, only current liabilities are reported. In the statement of net position, all liabilities, including

long-term liaibilities, are reported. Long-term liabilities relating to governmental activities consist of:

General obligation bonds payable 93,352,640

State school building loans payable -

Net Pension Liability (Asset) 110,539,522

Net OPEB Obligation 8,998,966

Compensated absences payable 647,353

Certificates of participation payable -

Capital leases payable -

Lease revenue bonds payable -

Other general long-term debt 7,074,300

Deferred gain or loss on debt refunding -

Total: (220,612,781)

Deferred outflows and inflows of resources relating to pensions: In governmental funds, deferred outflows and inflows of resources

relating to pensions are not reported because they are applicable to future periods. In the statement of net position, deferred outflows

and inflows of resources relating to pensions are reported.

Deferred outflows of resourcesrelating to pensions 23,619,218



Reconciliation of theGovernmental Funds Balance Sheet to the

Statement of Net Position

27 66092 0000000Report GSNP


Deferred inflows of resources relatingto pensions (4,840,870)

Internal service funds: Internal service funds are used to conduct certain activities for which costs are charged to other funds on a full

cost-recovery basis. Because internal service funds are presumed to operate for the benefit of governmental activities, assets, deferred

outflows of resources, liabilities, and deferred inflows of resources of internal service funds are reported with governmental

activities in the statement of net position. Net position for internal service funds is: 5,973,487

Total net position, governmental activities (minor differences may be due to rounding): (37,719,218)



Government-wide Statement of Net Position27 66092 0000000

Report GSNP


Governmental Business-typeActivities Activities Total

AssetsCash 74,963,962 94,755 75,058,717Investments 0 0 0Receivables 4,596,406 763 4,597,169Due from (to) other funds 12,113 (12,113) 0Stores 266,407 0 266,407Prepaid expenses (896,287) 0 (896,287)Other current assets 0 0 0Capital assets:

Land 5,693,918 0 5,693,918Land Improvements 34,762,959 0 34,762,959Buildings 157,729,192 0 157,729,192Equipment 12,278,474 0 12,278,474Work in progress 1,172,986 0 1,172,986

Less accumulated depreciation (116,863,581) 0 (116,863,581)Total assets 173,716,549 83,405 173,799,954

Deferred Outflows of Resources 23,619,218 42,370 23,661,588

LiabilitiesAccounts payable and other current liabilities 8,251,524 167 8,251,691Current loans 0 0 0Unearned revenue 1,349,810 0 1,349,810Long-term liabilities: Unbalanced 220,612,781 123,478 220,736,259

Due within one year 0Due in more than one year 0

Total liabilities 230,214,115 123,645 230,337,760

Deferred Inflows of Resources 4,840,870 2,130 4,843,000

Net PositionNet investment in capital assets 0Restricted for:

Capital projects 0Debt service 0Educational programs 0Other purposes (expendable) 0Other purposes (nonexpendable) 0

Unrestricted 0Total net position Unbalanced (37,719,218) 0 (37,719,218)



Conversion from Governmental Funds to Governmental ActivitiesConversion Worksheet

27 66092 0000000Report CNVRT

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cnvrt (Rev 04/21/2016) Page 1 Printed: 9/6/2017 3:14 PM

Conversion Entries

Resource Function Object

Governmental Funds,Capital Assets, DeferredOutflows of Resources,Long-Term Liabilities,

and Deferred Inflows ofResources Entry Amounts Entry Numbers

Other WorksheetAdjustments * Statement of Activities

Statement of NetPosition

Assets Funds 01-57, except where indicated

Cash 9110-9140 69,780,824 5,183,138 CE014 74,963,962

Investments 9150 0 0 CE014 0

Receivables 9200-9290 4,521,275 75,131 CE014, CE018 4,596,406

Due from Other Funds 9310 300,383 (282,964) CE014, CE018, CE020 17,419

Stores 9320 266,407 0 CE014 266,407

Prepaids 9330 64,924 (961,211) CE003, CE013, CE014 (896,287)

Other Current Assets 9340 0 0 CE014 0

Land 9410 5,693,918 0CE001, CE004, CE005,CE011, CE014 5,693,918

Land Improvements 9420 30,992,144 3,770,815CE001, CE004, CE005,CE011, CE014 34,762,959

Accumulated Depreciation - LandImprovements 9425 (25,124,881) (334,862) CE005, CE012, CE014 (25,459,743)

Buildings 9430 157,129,964 599,228CE001, CE004, CE005,CE011, CE014 157,729,192

Accumulated Depreciation - Buildings 9435 (78,291,251) (4,247,979) CE005, CE012, CE014 (82,539,230)

Equipment 9440 11,834,743 443,731CE001, CE004, CE005,CE011, CE014 12,278,474

Accumulated Depreciation - Equipment 9445 (8,450,173) (414,435) CE005, CE012, CE014 (8,864,608)

Work in Progress 9450 1,088,955 84,031CE001, CE004, CE005,CE011, CE014 1,172,986

Deferred Outflows of Resources - pensions only 9490 9,006,689 14,612,529 CE014, CE023, CE024 23,619,218Deferred Outflows of Resources - other 9490 0 0 CE003, CE013, CE014 0




27 66092 0000000Report CNVRT


Conversion Entries






Liabilities

Accounts Payable and Other CurrentLiabilities 9500-9599, 9620 5,829,440 2,422,084 CE008, CE014, CE018 8,251,524

Due to Other Funds 9610 1,022,354 (1,017,048) CE014, CE018, CE020 5,306

Current Loans 9640 0 0

Unearned Revenue 9650 1,349,810 0 CE014 1,349,810

General Obligation Bonds Payable 9661 54,140,988 39,211,652CE002, CE003, CE008,CE013 93,352,640

State School Building Loan Payable 9662 0 0 CE002, CE003, CE013 0

Net Pension Liability (Asset) 9663 87,609,734 22,929,788 CE014, CE023 110,539,522

Net OPEB Obligation 9664 8,071,718 927,248 CE014, CE021 8,998,966

Compensated Absences Payable 9665 617,567 29,786 CE009, CE014 647,353

COPs Payable 9666 0 0CE002, CE003, CE013,CE014 0

Capital Leases Payable 9667 0 0CE002, CE003, CE013,CE014 0

Lease Revenue Bonds Payable 9668 0 0CE002, CE003, CE013,CE014 0

Other General Long-Term Debt 9669 8,137,335 (1,063,035)CE002, CE003, CE010,CE013, CE014, CE022 7,074,300

Deferred Inflows of Resources - pensions only 9690 11,111,787 (6,270,917) CE014, CE023 4,840,870

Deferred Inflows of Resources - other 9690 0 0CE003, CE006, CE007,CE013, CE014 0

Fund Balance / Net Position 979Z 923,188 (38,642,406) 0 (37,719,218)




27 66092 0000000Report CNVRT


Conversion Entries






General Revenues

Taxes and Subventions:

Taxes Levied for General Purposes 0000-9999 8020-8079, 8097 47,551,037 47,551,037

Taxes Levied for Debt Service 0000-9999 8571-8572, 8610-8614 3,480,394 3,480,394

Taxes Levied for Other Specific Purposes 0000-9999 8575-8576, 8615-8629 1,267,947 1,267,947

Federal and State Aid Not Restricted toSpecific Purposes 0000-1999

8010-8019, 8092,8096,8100-8544, 8546-8560,8587-8590 47,791,626 0

CE006, CE007, CE010,CE022 47,791,626

Interest and Investment Earnings 0000-1999 8660-8662 397,913 0 CE006, CE007, CE016 397,913

Interagency Revenue 0000-1999 8677, 8780-8799 39,226 0CE010, CE016, CE017,CE022 39,226

8081-8089, 8631-8659, CE004, CE005, CE006

Miscellaneous 0000-1999 8663-8676, 8678-8710 3,852,312 0CE007, CE010, CE016,CE022 3,852,312

Program Revenues

Charges for Services 2000-99998081-8089, 8631-8659,8663-8698, 8700-8710 1,908,424 0

CE005, CE010, CE016,CE022 1,908,424

6200, 7710 8290, 8587, 8699

8010-8019, 8100-8544,8546-8560, 8587-8590,

Operating Grants and Contributions

2000-6199,6201-7709,7711-9999

8660-8662, 8699,8780-8799 26,032,853 832,920

CE004, CE006, CE007,CE010, CE016, CE017,CE022, CE25 26,865,773

0000-7709,7711-9999 85457710 8545, 8660-8662

Capital Grants and Contributions 6200 8590, 8660-8662 0 0 CE010, CE022 0

Expenditures

Instruction 1000-1999 1000-7999 70,123,342 2,653,267

CE001, CE009, CE010,CE012, CE015, CE021,CE022, CE023, CE024,CE025 72,776,609

Instruction-Related Services:

Instructional Supervision and Administration

2000-2999, except2420, 2700 1000-7999 6,354,753 120,700


Instructional Library, Media and Technology 2420 1000-7999 765,692 112,712

CE001, CE009, CE010,CE012, CE015, CE021,CE022, CE023, CE024,CE025 878,404

School Site Administration 2700 1000-7999 10,816,968 412,607





27 66092 0000000Report CNVRT


Conversion Entries






Pupil Services:

Home-To-School Transportation 3600 1000-7999 3,084,718 316,954





27 66092 0000000Report CNVRT


Conversion Entries






Food Services 3700 1000-7999 4,661,401 135,295


All Other Pupil Services3000-3999, except3600, 3700 1000-7999 7,270,235 175,921


General Administration:

Centralized Data Processing 7700 1000-7999 1,224,625 29,621


All Other General Administration 7100-7699 1000-7999 6,510,073 277,444

CE001, CE005, CE009,CE010, CE011, CE012,CE015, CE021, CE022,CE023, CE024, CE025 6,787,517

Plant Services8000-8999, except8500 1000-7999 13,807,681 4,106,086


Facility Acquisition and Construction 8500 1000-7999 4,454,074 (4,454,074) CE001

Ancillary Services 4000-4999 1000-7999 770,960 11,035


Community Services 5000-5999 1000-7999 252,050 11,947


Enterprise Activities 6000-6999 1000-7999 187,192 836,527

CE001, CE009, CE010,CE012, CE015, CE016,CE021, CE022, CE023,CE024, CE025 1,023,719

Other Outgo:

Transfers Between Agencies 9200 7110-7299 1,722,883 0 CE016, CE017 1,722,883

Debt Service - Principal 9100, 91017431-7439, except 7434,7438 870,951 (870,951) CE002, CE015

Debt Service - Interest 9100, 9102 7434, 7438 8,354,061 771,829CE008, CE010, CE013,CE015 9,125,890

Debt Service - Issuance Costs and Discounts 9100, 9103

5400, 5450,5800, 7699 33,295,094 (32,662,737) CE003, CE013, CE015 632,357

All Other Outgo 9100-93001000-6999, except 5400,5450, 5800 0 0

Depreciation (Unallocated) 0000 6900 0 0 CE012 0




27 66092 0000000Report CNVRT


Conversion Entries






Other Financing Sources and Uses

Interfund Transfers In 8910-8929 19,890 (2,471) CE016, CE017, CE019 17,419

Interfund Transfers Out 9300 7600-7629 741,861 (736,555) CE016, CE017, CE019 5,306

Proceeds from Long-Term Debt 8931-8951, 8971-8973 33,000,000 (33,000,000) CE003

Proceeds from Disposal of Capital Assets 8953 0 0 CE005, CE006, CE007 0

All Other Financing Sources 8961-8965, 8979 40,513,948 (40,513,948) CE003, CE016 0

All Other Financing Uses 9200 7651 0 0

* The Other Worksheet Adjustments column is to allow the user to make any other entry, not provided for in the Conversion Entries 1 through 22. Generally, worksheet adjustments should not be necessary. See the SACS Software User Guide for additional guidelines.



Conversion from Governmental Funds to Governmental ActivitiesFund Consolidation

27 66092 0000000Report CNVRT


Fund 01 Fund 09 Fund 11 Fund 12 Fund 13 Fund 14 Fund 21

Resource Function Object General FundCharter Schools

Special Revenue Fund Adult Education FundChild Development

FundCafeteria Special

Revenue FundDeferred Maintenance

Fund Building Fund


Cash 9110-9140 21,626,296.46 1,075,253.91 179,136.04 (167,108.36) 883,259.82 459,316.30 32,906,975.00

Investments 9150 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Receivables 9200-9290 2,936,578.27 42,806.08 166,523.82 227,133.48 999,674.96 1,662.12 101,465.36

Due from Other Funds 9310 253,332.97 44,879.00 0.00 2,171.05 0.01 0.00 0.00

Stores 9320 0.00 0.00 0.00 0.00 266,406.75 0.00 0.00

Prepaids 9330 62,908.15 600.00 1,416.22 0.00 0.00 0.00 0.00

Other Current Assets 9340 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Land 9410

Land Improvements 9420

Accumulated Depreciation - Land Improvements 9425

Buildings 9430

Accumulated Depreciation - Buildings 9435

Equipment 9440

Accumulated Depreciation - Equipment 9445

Work in Progress 9450

Deferred Outflows of Resources - pensions only 9490

Deferred Outflows of Resources - other 9490 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Liabilities

Accounts Payable and Other Current Liabilities9500-9599,9620 5,202,223.32 176,187.94 18,444.38 11,739.90 28,680.72 5,194.36 273,753.62

Due to Other Funds 9610 786,439.57 59,776.52 0.13 30,951.94 70,680.55 0.00 15.88

Current Loans 9640 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Unearned Revenue 9650 1,346,308.17 0.00 0.00 3,502.15 0.00 0.00 0.00

General Obligation Bonds Payable 9661

State School Building Loan Payable 9662

Net Pension Liability (Asset) 9663

Net OPEB Obligation 9664

Compensated Absences Payable 9665

COPs Payable 9666

Capital Leases Payable 9667

Lease Revenue Bonds Payable 9668

Other General Long-Term Debt 9669

Deferred Inflows of Resources - pensions only 9690

Deferred Inflows of Resources - other 9690 0.00 0.00 0.00 0.00 0.00 0.00 0.00




27 66092 0000000Report CNVRT







Fund Building Fund

Fund Balance / Net Position 979Z 17,544,144.79 927,574.53 328,631.57 16,002.18 2,049,980.27 455,784.06 32,734,670.86




27 66092 0000000Report CNVRT




Cash 9110-9140

Investments 9150

Receivables 9200-9290

Due from Other Funds 9310

Stores 9320

Prepaids 9330

Other Current Assets 9340

Land 9410

Land Improvements 9420

Accumulated Depreciation - Land Improvements 9425

Buildings 9430

Accumulated Depreciation - Buildings 9435

Equipment 9440

Accumulated Depreciation - Equipment 9445

Work in Progress 9450

Deferred Outflows of Resources - pensions only 9490

Deferred Outflows of Resources - other 9490

Liabilities

Accounts Payable and Other Current Liabilities9500-9599,9620

Due to Other Funds 9610

Current Loans 9640

Unearned Revenue 9650

General Obligation Bonds Payable 9661

State School Building Loan Payable 9662

Net Pension Liability (Asset) 9663

Net OPEB Obligation 9664

Compensated Absences Payable 9665

COPs Payable 9666

Capital Leases Payable 9667

Lease Revenue Bonds Payable 9668

Other General Long-Term Debt 9669

Deferred Inflows of Resources - pensions only 9690

Deferred Inflows of Resources - other 9690

Fund 25 Fund 40 Fund 51

Capital Facilities Fund

Special Reserve Fundfor Capital Outlay

ProjectsBond Interest andRedemption Fund

Total GovernmentalFunds

Capital Assets,Deferred Outflows of

Resources, Long-Term Liabilities, andDeferred Inflows of

Resources

Total GovernmentalFunds, Capital

Assets, DeferredOutflows of


Resources

7,862,891.86 651,669.20 4,303,133.64 69,780,824 69,780,824

0.00 0.00 0.00 0 0

22,744.95 22,685.64 0.00 4,521,275 4,521,275

0.00 0.00 0.00 300,383 300,383

0.00 0.00 0.00 266,407 266,407

0.00 0.00 0.00 64,924 0 64,924

0.00 0.00 0.00 0 0

5,693,918 5,693,918

30,992,144 30,992,144

(25,124,881) (25,124,881)

157,129,964 157,129,964

(78,291,251) (78,291,251)

11,834,743 11,834,743

(8,450,173) (8,450,173)

1,088,955 1,088,955

9,006,689 9,006,689

0.00 0.00 0.00 0 0 0

80,248.52 32,966.82 0.00 5,829,440 5,829,440

74,342.89 146.20 0.00 1,022,354 1,022,354

0.00 0.00 0.00 0 0

0.00 0.00 0.00 1,349,810 1,349,810

54,140,988 54,140,988

0 0

87,609,734 87,609,734

8,071,718 8,071,718

617,567 617,567

0 0

0 0

0 0

8,137,335 8,137,335

11,111,787 11,111,787

0.00 0.00 0.00 0 0 0




27 66092 0000000Report CNVRT










Resources




Resources

Fund Balance / Net Position 979Z 7,731,045.40 641,241.82 4,303,133.64 66,732,209 (65,809,021) 923,188




27 66092 0000000Report CNVRT







Fund Building Fund

General RevenuesTaxes and Subventions:

Taxes Levied for General Purposes 0000-99998020-8079,8097 47,551,036.86 0.00 0.00 0.00 0.00 0.00 0.00

Taxes Levied for Debt Service 0000-99998571-8572,8610-8614 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Taxes Levied for Other Specific Purposes 0000-99998575-8576,8615-8629 1,267,946.88 0.00 0.00 0.00 0.00 0.00 0.00

Federal and State Aid Not Restricted to SpecificPurposes 0000-1999

8010-8019,8092, 8096,8100-8544,8546-8560,8587-8590 43,789,716.72 4,001,909.45 0.00 0.00 0.00 0.00 0.00

Interest and Investment Earnings 0000-1999 8660-8662 279,374.23 13,481.80 0.00 0.00 0.00 4,968.61 0.00

Interagency Revenues 0000-19998677,8780-8799 39,225.65 0.00 0.00 0.00 0.00 0.00 0.00

Miscellaneous 0000-1999

8081-8089,8631-8659,8663-8676,8678-8710 1,287,794.70 4,039.53 0.00 0.00 0.00 0.00 0.00

Program Revenues

Charges for Services 2000-9999

8081-8089,8631-8659,8663-8698,8700-8710 1,147,447.47 0.00 7,395.00 20,380.24 733,200.83 0.00 0.00

6200, 77108290, 8587,8699

2000-6199,6201-7709,

8010-8019,8100-8544,8546-8560,8587-8590,8660-8662,8699,

Operating Grants and Contributions 7711-9999 8780-8799 18,073,297.29 232,405.01 1,001,674.41 2,133,205.39 4,364,147.14 0.00 228,124.05

0000-7709,7711-9999 8545

77108545,8660-8662

Capital Grants and Contributions 62008590,8660-8662 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Expenditures

Instruction 1000-1999 1000-7999 65,108,559.38 3,039,915.40 459,976.94 1,514,890.77 0.00 0.00 0.00

Instruction - Related Services:


2000-2999,except 2420,2700 1000-7999 5,931,592.47 183,346.31 78,194.63 161,619.99 0.00 0.00 0.00

Instructional Library, Media and Technology 2420 1000-7999 645,493.97 120,198.09 0.00 0.00 0.00 0.00 0.00

School Site Administration 2700 1000-7999 9,841,740.77 476,433.50 314,719.89 184,074.13 0.00 0.00 0.00




27 66092 0000000Report CNVRT










Resources




Resources

General RevenuesTaxes and Subventions:

Taxes Levied for General Purposes 0000-99998020-8079,8097

Taxes Levied for Debt Service 0000-99998571-8572,8610-8614

Taxes Levied for Other Specific Purposes 0000-99998575-8576,8615-8629

Federal and State Aid Not Restricted to SpecificPurposes 0000-1999

8010-8019,8092, 8096,8100-8544,8546-8560,8587-8590

Interest and Investment Earnings 0000-1999 8660-8662

Interagency Revenues 0000-19998677,8780-8799

Miscellaneous 0000-1999

8081-8089,8631-8659,8663-8676,8678-8710

Program Revenues

Charges for Services 2000-9999

8081-8089,8631-8659,8663-8698,8700-8710

6200, 77108290, 8587,8699

2000-6199,6201-7709,

8010-8019,8100-8544,8546-8560,8587-8590,8660-8662,8699,

Operating Grants and Contributions 7711-9999 8780-8799

0000-7709,7711-9999 8545

77108545,8660-8662

Capital Grants and Contributions 62008590,8660-8662

Expenditures

Instruction 1000-1999 1000-7999

Instruction - Related Services:


2000-2999,except 2420,2700 1000-7999

Instructional Library, Media and Technology 2420 1000-7999

School Site Administration 2700 1000-7999

0.00 0.00 0.00 47,551,037 47,551,037

0.00 0.00 3,480,393.95 3,480,394 3,480,394

0.00 0.00 0.00 1,267,947 1,267,947

0.00 0.00 0.00 47,791,626 47,791,626

77,578.71 9,804.61 12,704.99 397,913 397,913

0.00 0.00 0.00 39,226 39,226

2,478,096.35 82,381.40 0.00 3,852,312 3,852,312

0.00 0.00 0.00 1,908,424 1,908,424

0.00 0.00 0.00 26,032,853 26,032,853

0.00 0.00 0.00 0 0

0.00 0.00 0.00 70,123,342 70,123,342

0.00 0.00 0.00 6,354,753 6,354,753

0.00 0.00 0.00 765,692 765,692

0.00 0.00 0.00 10,816,968 10,816,968




27 66092 0000000Report CNVRT







Fund Building Fund

Pupil Services:

Home-To-School Transportation 3600 1000-7999 3,035,086.17 49,631.37 0.00 0.00 0.00 0.00 0.00

Food Services 3700 1000-7999 8,064.13 0.00 0.00 94.62 4,653,242.37 0.00 0.00

All Other Pupil Services

3000-3999,except 3600,3700 1000-7999 7,004,411.32 157,556.55 8,883.91 99,382.80 0.00 0.00 0.00


Centralized Data Processing 7700 1000-7999 1,224,624.96 0.00 0.00 0.00 0.00 0.00 0.00

All Other General Administration 7100-7699 1000-7999 5,850,016.29 211,860.53 36,508.67 111,788.63 225,555.61 0.00 0.00

Plant Services8000-8999,except 8500 1000-7999 11,316,701.50 102,646.90 2,144.57 68,595.64 0.00 332,124.88 1,179,295.76

Facility Acquisition and Construction 8500 1000-7999 31,367.59 0.00 0.00 0.00 0.00 96,443.36 3,309,440.52

Ancillary Services 4000-4999 1000-7999 754,778.51 16,181.30 0.00 0.00 0.00 0.00 0.00

Community Services 5000-5999 1000-7999 252,049.93 0.00 0.00 0.00 0.00 0.00 0.00

Enterprise Activities 6000-6999 1000-7999 187,192.44 0.00 0.00 0.00 0.00 0.00 0.00

Other Outgo:

Transfers Between Agencies 9200 7110-7299 1,722,882.77 0.00 0.00 0.00 0.00 0.00 0.00

Debt Service - Principal 9100, 9101

7431-7439,except 7434and 7438 192,602.74 0.00 0.00 0.00 0.00 0.00 0.00

Debt Service - Interest 9100, 9102 7434, 7438 22,873.30 0.00 0.00 0.00 0.00 0.00 6,220,105.35

Debt Service - Issuance Costs and Discounts 9100, 91035400, 5450,5800, 7699 0.00 0.00 0.00 0.00 0.00 0.00 33,295,094.09

All Other Outgo 9100-9300

1000-6999,except 5400,5450, and5800 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Depreciation (Unallocated) 0000 6900 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Interfund Transfers In 8910-8929 17,418.86 0.00 0.00 2,171.05 300.44 0.00 0.00

Interfund Transfers Out 9300 7600-7629 741,861.00 0.00 0.00 0.00 0.00 0.00 0.00

Proceeds from Long-Term Debt8931-8951,8971-8973 0.00 0.00 0.00 0.00 0.00 0.00 33,000,000.00

Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.00

All Other Financing Sources8961-8965,8979 0.00 0.00 0.00 0.00 0.00 0.00 39,364,955.25

All Other Financing Uses 9200 7651-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.00




27 66092 0000000Report CNVRT










Resources




Resources

Pupil Services:

Home-To-School Transportation 3600 1000-7999

Food Services 3700 1000-7999

All Other Pupil Services

3000-3999,except 3600,3700 1000-7999


Centralized Data Processing 7700 1000-7999

All Other General Administration 7100-7699 1000-7999

Plant Services8000-8999,except 8500 1000-7999

Facility Acquisition and Construction 8500 1000-7999

Ancillary Services 4000-4999 1000-7999

Community Services 5000-5999 1000-7999

Enterprise Activities 6000-6999 1000-7999

Other Outgo:

Transfers Between Agencies 9200 7110-7299

Debt Service - Principal 9100, 9101

7431-7439,except 7434and 7438

Debt Service - Interest 9100, 9102 7434, 7438

Debt Service - Issuance Costs and Discounts 9100, 91035400, 5450,5800, 7699

All Other Outgo 9100-9300

1000-6999,except 5400,5450, and5800

Depreciation (Unallocated) 0000 6900


Interfund Transfers In 8910-8929

Interfund Transfers Out 9300 7600-7629

Proceeds from Long-Term Debt8931-8951,8971-8973

Proceeds from Disposal of Capital Assets 8953

All Other Financing Sources8961-8965,8979

All Other Financing Uses 9200 7651-7699

0.00 0.00 0.00 3,084,718 3,084,718

0.00 0.00 0.00 4,661,401 4,661,401

0.00 0.00 0.00 7,270,235 7,270,235

0.00 0.00 0.00 1,224,625 1,224,625

74,342.89 0.00 0.00 6,510,073 6,510,073

24,611.82 781,559.57 0.00 13,807,681 13,807,681

601,711.74 415,111.13 0.00 4,454,074 4,454,074

0.00 0.00 0.00 770,960 770,960

0.00 0.00 0.00 252,050 252,050

0.00 0.00 0.00 187,192 187,192

0.00 0.00 0.00 1,722,883 1,722,883

0.00 0.00 678,348.00 870,951 870,951

0.00 0.00 2,111,082.38 8,354,061 8,354,061

0.00 0.00 0.00 33,295,094 33,295,094

0.00 0.00 0.00 0 00.00 0.00 0.00 0 0

0.00 0.00 0.00 19,890 19,890

0.00 0.00 0.00 741,861 741,861

0.00 0.00 0.00 33,000,000 33,000,000

0.00 0.00 0.00 0 0

0.00 0.00 1,148,992.60 40,513,948 40,513,948

0.00 0.00 0.00 0 0



Conversion from Governmental Funds to Governmental ActivitiesIdentification of Program Revenues by Function

Detail

27 66092 0000000Report CNVRT


Charges for Services: Governmental Activities Extracted expenditures by function, default identification of program revenues by function, and user adjustmenExtracted expenditures by function, default identification of program revenues by function, and user adjustmen

Program Revenues

Funds Resource by Resource Function: 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

01-57 5310 Child Nutrition: School Programs (e.g. 727,946 Expenditures by function - - - - - 4,461,296 - - - - 216,726 - - - - 4,678,022

Percentage of total 95.36714% 4.63286% 100.00000%

Default revenue by function - - - - - 694,221 - - - - 33,725 - - - - 727,946

User adjustments -Adjusted revenue by function - - - - - 694,221 - - - - 33,725 - - - - 727,946

01-57 6105 Child Development: California State P 20,380 Expenditures by function 1,197,289 107,839 - 115,393 - 95 99,383 - - - 87,578 - 35,556 - - 1,643,133

Percentage of total 72.86623% 6.56301% 7.02274% 0.00578% 6.04838% 5.32994% 2.16391% 99.99999%

Default revenue by function 14,850 1,338 - 1,431 - 1 1,233 - - - 1,086 - 441 - - 20,380

User adjustments -Adjusted revenue by function 14,850 1,338 - 1,431 - 1 1,233 - - - 1,086 - 441 - - 20,380

01-57 6500 Special Education 1,147,447 Expenditures by function 13,513,518 892 - 1,414,866 20,111 - 787,402 - - - - - 342 - 1,352,820 17,089,951


Default revenue by function 907,320 60 - 94,996 1,350 - 52,867 - - - - - 23 - 90,831 1,147,447

User adjustments -Adjusted revenue by function 907,320 60 - 94,996 1,350 - 52,867 - - - - - 23 - 90,831 1,147,447

01-57 9010 Other Restricted Loca 12,650 Expenditures by function 797,607 197,102 300 48,837 - 5,255 60,000 92,460 252,050 - 41,348 - 1,202,524 3,340,132 39,515,199 45,552,814

Percentage of total 1.75095% 0.43269% 0.00066% 0.10721% 0.01154% 0.13172% 0.20297% 0.55331% 0.09077% 2.63985% 7.33244% 86.74590% 100.00001%

Default revenue by function 221 55 - 14 - 1 17 26 70 - 11 - 334 928 10,973 12,650

User adjustments (5,750) 6,678 (928) -Adjusted revenue by function (5,529) 55 - 14 - 1 17 26 70 - 11 - 7,012 - 10,973 12,650

Total Charges for Services (from fundconsolidation worksheet) 1,908,423

Subtotal of Charges for Services by function 916,641 1,453 96,441 1,350 694,223 54,117 26 70 34,822 7,476 101,804 1,908,423

User identification of conversion entries, adjustments, and rounding differences, by functio 1 1

Adjusted Charges for Services by function (agrees to conversion worksheet 916,642 1,453 - 96,441 1,350 694,223 54,117 26 70 - 34,822 - 7,476 101,804 1,908,424




Detail

27 66092 0000000Report CNVRT


Operating Grants and Contributions: Governmental Activities Extracted expenditures by function, default identification of program revenues by function, and user adjustmenExtracted expenditures by function, default identification of program revenues by function, and user adjustmen

Funds Resource

ProgramRevenues by

Resource Function: 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

01-57 3010 NCLB: Title I, Part A, Basic Grants Low 1,957,154 Expenditures by function 1,130,006 509,844 62,419 - - - 108,567 - - - 146,319 - - - - 1,957,155

Percentage of total 57.73717% 26.05026% 3.18927% 5.54718% 7.47611% 99.99999%

Default revenue by function 1,130,005 509,844 62,419 - - - 108,567 - - - 146,319 - - - - 1,957,154

User adjustments -Adjusted revenue by function 1,130,005 509,844 62,419 - - - 108,567 - - - 146,319 - - - - 1,957,154

01-57 3310 Special Ed: IDEA Basic Local Assistan 1,857,466 Expenditures by function 1,440,312 - - - - - 318,152 - - - 99,002 - - - - 1,857,466

Percentage of total 77.54177% 17.12828% 5.32995% 100.00000%

Default revenue by function 1,440,312 - - - - - 318,152 - - - 99,002 - - - - 1,857,466

User adjustments -Adjusted revenue by function 1,440,312 - - - - - 318,152 - - - 99,002 - - - - 1,857,466

01-57 3385 Special Ed: IDEA Early Intervention G 15,658 Expenditures by function - - - - - - 14,823 - - - 835 - - - - 15,658


Default revenue by function - - - - - - 14,823 - - - 835 - - - - 15,658

User adjustments -Adjusted revenue by function - - - - - - 14,823 - - - 835 - - - - 15,658

01-57 3550 Carl D. Perkins Career and Technical 88,132 Expenditures by function 83,617 318 - - - - - - - - 4,197 - - - - 88,132


Default revenue by function 83,617 318 - - - - - - - - 4,197 - - - - 88,132

User adjustments -Adjusted revenue by function 83,617 318 - - - - - - - - 4,197 - - - - 88,132

01-57 3905 Adult Education: Adult Basic Educatio 74,830 Expenditures by function 29,602 44,258 - 970 - - - - - - - - - - - 74,830


Default revenue by function 29,602 44,258 - 970 - - - - - - - - - - - 74,830

User adjustments -Adjusted revenue by function 29,602 44,258 - 970 - - - - - - - - - - - 74,830

01-57 3913 Adult Education: Adult Secondary Edu 90,375 Expenditures by function 90,375 - - - - - - - - - - - - - - 90,375

Percentage of total 100.00000% 100.00000%

Default revenue by function 90,375 - - - - - - - - - - - - - - 90,375

User adjustments -Adjusted revenue by function 90,375 - - - - - - - - - - - - - - 90,375

01-57 3926 Adult Education: English Literacy & C 25,853 Expenditures by function 25,853 - - - - - - - - - - - - - - 25,853




01-57 4035 ESEA: Title II, Part A, Teacher Quality 417,311 Expenditures by function 89,717 284,740 - - - - - - - - 42,853 - - - - 417,310


Default revenue by function 89,717 284,741 - - - - - - - - 42,853 - - - - 417,311

User adjustments -Adjusted revenue by function 89,717 284,741 - - - - - - - - 42,853 - - - - 417,311

01-57 4201 ESEA: Title III, Immigrant Education P 21,553 Expenditures by function 14,429 5,974 - - - - - - - - 1,149 - - - - 21,552




01-57 4203 ESEA: Title III, English Learner Stude 339,928 Expenditures by function 37,837 295,468 - - - - - - - - 6,622 - - - - 339,927




01-57 5210 Head Start 452,128 Expenditures by function 286,809 45,435 - 64,805 - - - - - - 24,211 - 33,040 - - 454,300


Default revenue by function 285,438 45,218 - 64,495 - - - - - - 24,095 - 32,882 - - 452,128

User adjustments -Adjusted revenue by function 285,438 45,218 - 64,495 - - - - - - 24,095 - 32,882 - - 452,128

01-57 5310 Child Nutrition: School Programs (e.g. 4,164,123 Expenditures by function - - - - - 4,461,296 - - - - 216,726 - - - - 4,678,022


Default revenue by function - - - - - 3,971,205 - - - - 192,918 - - - - 4,164,123

User adjustments -




Detail

27 66092 0000000Report CNVRT


Adjusted revenue by function - - - - - 3,971,205 - - - - 192,918 - - - - 4,164,123

01-57 5320 Child Nutrition: Child Care Food Progr 77,344 Expenditures by function - - - - - 69,408 - - - - 3,415 - - - - 72,823




01-57 5340 Child Nutrition: CCFP Cash in Lieu of 5,629 Expenditures by function - - - - - 5,366 - - - - 264 - - - - 5,630


Default revenue by function - - - - - 5,365 - - - - 264 - - - - 5,629

User adjustments -Adjusted revenue by function - - - - - 5,365 - - - - 264 - - - - 5,629

01-57 5370 Child Nutrition: Fresh Fruit and Vegeta 96,761 Expenditures by function - - - - - 92,223 - - - - 4,537 - - - - 96,760




01-57 5380 Child Nutrition: School Breakfast Start 7,222 Expenditures by function - - - - - 7,222 - - - - - - - - - 7,222


Default revenue by function - - - - - 7,222 - - - - - - - - - 7,222

User adjustments -Adjusted revenue by function - - - - - 7,222 - - - - - - - - - 7,222

01-57 5454 Child Nutrition: Team Nutrition 13,068 Expenditures by function - - - - - 12,473 - - - - 614 - - - - 13,087


Default revenue by function - - - - - 12,455 - - - - 613 - - - - 13,068

User adjustments -Adjusted revenue by function - - - - - 12,455 - - - - 613 - - - - 13,068

01-57 5640 Medi-Cal Billing Option 238,453 Expenditures by function - - - - - - 232,670 - - - 13,099 - - - - 245,769


Default revenue by function - - - - - - 225,744 - - - 12,709 - - - - 238,453

User adjustments -Adjusted revenue by function - - - - - - 225,744 - - - 12,709 - - - - 238,453

01-57 5810 Other Restricted Federa 398,450 Expenditures by function 190,245 140,345 - 354 - - 67,506 - - - - - - - - 398,450

Percentage of total 47.74627% 35.22274% 0.08884% 16.94215% 100.00000%

Default revenue by function 190,245 140,345 - 354 - - 67,506 - - - - - - - - 398,450

User adjustments -Adjusted revenue by function 190,245 140,345 - 354 - - 67,506 - - - - - - - - 398,450

01-57 6010 After School Education and Safety (AS 856,514 Expenditures by function 740,803 81,726 - 1,147 - - - - - - 40,786 - - - - 864,462


Default revenue by function 733,992 80,975 - 1,136 - - - - - - 40,411 - - - - 856,514

User adjustments -Adjusted revenue by function 733,992 80,975 - 1,136 - - - - - - 40,411 - - - - 856,514

01-57 6105 Child Development: California State P 1,637,981 Expenditures by function 1,197,289 107,839 - 115,393 - 95 99,383 - - - 87,578 - 35,556 - - 1,643,133


Default revenue by function 1,193,535 107,501 - 115,031 - 95 99,071 - - - 87,303 - 35,444 - - 1,637,980

User adjustments 1 1Adjusted revenue by function 1,193,536 107,501 - 115,031 - 95 99,071 - - - 87,303 - 35,444 - - 1,637,981

01-57 6130 Child Development: Center-Based Re 7 Expenditures by function - - - - - - - - - - - - - - - -

Percentage of total

Default revenue by function - - - - - - - - - - - - - - - -

User adjustments 7 7Adjusted revenue by function 7 - - - - - - - - - - - - - - 7

01-57 6230 California Clean Energy Jobs Ac 572,108 Expenditures by function - - - 2,880 - - - - - - 43,837 - 440,586 - - 487,303


Default revenue by function - - - 3,381 - - - - - - 51,466 - 517,261 - - 572,108

User adjustments -Adjusted revenue by function - - - 3,381 - - - - - - 51,466 - 517,261 - - 572,108

01-57 6264 Educator Effectiveness (15-16) 2,196 Expenditures by function 189,564 244,439 - - - - - - - - 24,311 - - - - 458,314


Default revenue by function 908 1,171 - - - - - - - - 116 - - - - 2,195

User adjustments 1 1Adjusted revenue by function 909 1,171 - - - - - - - - 116 - - - - 2,196

01-57 6300 Lottery: Instructional Materials 482,499 Expenditures by function 583,630 - - - - - - - - - - - - - - 583,630






Detail

27 66092 0000000Report CNVRT



01-57 6387 Career Technical Education Incentive 175,035 Expenditures by function 148,101 17,605 - - - - - - - - 9,329 - - - - 175,035




01-57 6391 Adult Education Block Grant Program 752,782 Expenditures by function 289,141 28,688 - 310,128 - - 8,884 - - - 35,975 - 2,145 - - 674,961

Percentage of total 42.83818% 4.25032% 45.94754% 1.31622% 5.32994% 0.31780% 100.00000%

Default revenue by function 322,478 31,996 - 345,885 - - 9,908 - - - 40,123 - 2,392 - - 752,782

User adjustments -Adjusted revenue by function 322,478 31,996 - 345,885 - - 9,908 - - - 40,123 - 2,392 - - 752,782

01-57 6392 Adult Education Block Grant Data and 31,364 Expenditures by function - - - - - - - - - - - - - - - -

Percentage of total

Default revenue by function - - - - - - - - - - - - - - - -

User adjustments 31,364 31,364Adjusted revenue by function 31,364 - - - - - - - - - - - - - - 31,364

01-57 6500 Special Education 4,192,671 Expenditures by function 13,513,518 892 - 1,414,866 20,111 - 787,402 - - - - - 342 - 1,352,820 17,089,951


Default revenue by function 3,315,266 219 - 347,109 4,934 - 193,173 - - - - - 84 - 331,887 4,192,672

User adjustments (1) (1)Adjusted revenue by function 3,315,265 219 - 347,109 4,934 - 193,173 - - - - - 84 - 331,887 4,192,671

01-57 6510 Special Ed: Early Ed Individuals with E 397,206 Expenditures by function 238,063 - - 77,203 2,459 - 65,571 - - - - - - - 13,911 397,207


Default revenue by function 238,062 - - 77,203 2,459 - 65,571 - - - - - - - 13,911 397,206

User adjustments -Adjusted revenue by function 238,062 - - 77,203 2,459 - 65,571 - - - - - - - 13,911 397,206

01-57 6512 Special Ed: Mental Health Services 417,668 Expenditures by function 231,062 - - 68,486 17,120 - 107,458 - - - 23,878 - - - - 448,004


Default revenue by function 215,416 - - 63,849 15,961 - 100,182 - - - 22,261 - - - - 417,669

User adjustments (1) (1)Adjusted revenue by function 215,415 - - 63,849 15,961 - 100,182 - - - 22,261 - - - - 417,668

01-57 6520 Special Ed: Project Workability I LEA 131,096 Expenditures by function 99,268 23,438 - 1,415 - - - - - - 6,975 - - - - 131,096




01-57 7220 Partnership Academies Program 149,523 Expenditures by function 113,195 11,628 - 16,730 - - - - - - 7,969 - - - - 149,522




01-57 7338 College Readiness Block Gran 279,612 Expenditures by function 28,177 44,697 - - - - - - - - 4,103 - - - - 76,977




01-57 7690 STRS On-Behalf Pension Contribution 3,645,668 Expenditures by function 2,907,728 177,991 2,523 293,097 - - 163,834 18,342 - - 76,761 - 5,392 - - 3,645,668

Percentage of total 79.75844% 4.88226% 0.06921% 8.03960% 4.49394% 0.50312% 2.10554% 0.14790% 100.00001%

Default revenue by function 2,907,728 177,991 2,523 293,097 - - 163,834 18,342 - - 76,761 - 5,392 - - 3,645,668

User adjustments -Adjusted revenue by function 2,907,728 177,991 2,523 293,097 - - 163,834 18,342 - - 76,761 - 5,392 - - 3,645,668

01-57 8150 Ongoing & Major Maintenance Accoun 20,626 Expenditures by function - - - - - - - - - - 69 - 3,154,796 - - 3,154,865


Default revenue by function - - - - - - - - - - - - 20,626 - - 20,626

User adjustments -Adjusted revenue by function - - - - - - - - - - - - 20,626 - - 20,626

01-57 9010 Other Restricted Loca 1,946,860 Expenditures by function 797,607 197,102 300 48,837 - 5,255 60,000 92,460 252,050 - 41,348 - 1,202,524 3,340,132 39,515,199 45,552,814

Percentage of total 1.75095% 0.43269% 0.00066% 0.10721% 0.01154% 0.13172% 0.20297% 0.55331% 0.09077% 2.63985% 7.33244% 86.74590% 100.00001%

Default revenue by function 34,089 8,424 13 2,087 - 225 2,564 3,952 10,772 - 1,767 - 51,394 142,752 1,688,821 1,946,860

User adjustments (887,992) 1,030,744 (142,752) -Adjusted revenue by function (853,903) 8,424 13 2,087 - 225 2,564 3,952 10,772 - 1,767 - 1,082,138 - 1,688,821 1,946,860




Detail

27 66092 0000000Report CNVRT


Total Operating Grants & Contributions (from fundconsolidation worksheet) 26,032,854

Subtotal of Operating Grants and Contributions by function 12,467,698 1,949,473 64,955 1,332,742 23,354 4,162,508 1,369,095 22,294 10,772 899,125 1,696,219 2,034,619 26,032,854

User identification of conversion entries, adjustments, and rounding differences, by functio 832,919 832,919

Adjusted Operating Grants and Contributions by function (agrees to conversion workshee 13,300,617 1,949,473 64,955 1,332,742 23,354 4,162,508 1,369,095 22,294 10,772 - 899,125 - 1,696,219 2,034,619 26,865,773




Detail

27 66092 0000000Report CNVRT


Capital Grants and Contributions: Governmental Activities Note: Extracted expenditures are not used as the basis for identification of Capital Grants and Contributions to functions. Capital Grants and Contributions are program revenues of the function that will utilize the aNote: Extracted expenditures are not used as the basis for identification of Capital Grants and Contributions to functions. Capital Grants and Contributions are program revenues of the function that will utilize the a

Funds Resource

ProgramRevenues by


Total Capital Grants & Contributions (from fundconsolidation worksheet) -

Subtotal of Capital Grants and Contributions by function

User identification of conversion entries, adjustments, and rounding differences, by functio -

Adjusted Capital Grants and Contributions by function (agrees to conversion workshee - - - - - - - - - - - - - - -




Detail

27 66092 0000000Report CNVRT


Charges for Services: Business-type Activities Extracted expenditures by function, default identification of program revenues by function, and user adjustmenExtracted expenditures by function, default identification of program revenues by function, and user adjustmen

Program Revenues

Funds Resource by Resource Function: 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

Total Charges for Services -

Adjusted Charges for Services by function




Detail

27 66092 0000000Report CNVRT


Operating Grants and Contributions: Business-type Activities Extracted expenditures by function, default identification of program revenues by function, and user adjustmenExtracted expenditures by function, default identification of program revenues by function, and user adjustmen

Funds Resource

ProgramRevenues by


61-65 7690 STRS On-Behalf Pension Contribution 359 Expenditures by function - 359 - - - 359


Default revenue by function - - - - - - - - - 359 - - - - - 359

User adjustments -Adjusted revenue by function - 359 - - - 359

Total Operating Grants & Contributions 359

Adjusted Operating Grants and Contributions by function 359 359




Detail

27 66092 0000000Report CNVRT


Capital Grants and Contributions: Business-type Activities Note: Extracted expenditures are not used as the basis for identification of Capital Grants and Contributions to functions. Capital Grants and Contributions are program revenues of the function that will utilize the aNote: Extracted expenditures are not used as the basis for identification of Capital Grants and Contributions to functions. Capital Grants and Contributions are program revenues of the function that will utilize the a

Funds Resource

ProgramRevenues by


Total Capital Grants & Contributions -

Adjusted Capital Grants and Contributions by function




Summary

27 66092 0000000Report CNVRT


Charges for Services: Governmental Activities Summary of revenues by functionSummary of revenues by function

Program Revenues Function

Resource by Resource 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

5310 Child Nutrition: School Programs (e.g. 727,946 - - - - - 694,221 - - - - 33,725 - - - - 727,946

6105 Child Development: California State P 20,380 14,850 1,338 - 1,431 - 1 1,233 - - - 1,086 - 441 - - 20,380

6500 Special Education 1,147,447 907,320 60 - 94,996 1,350 - 52,867 - - - - - 23 - 90,831 1,147,447

9010 Other Restricted Loca 12,650 (5,529) 55 - 14 - 1 17 26 70 - 11 - 7,012 - 10,973 12,650

Total Charges for Services (from fundconsolidation worksheet) 1,908,423

Subtotal of Charges for Services by function 916,641 1,453 - 96,441 1,350 694,223 54,117 26 70 - 34,822 - 7,476 - 101,804 1,908,423

User identification of conversion entries, adjustments, and roundingdifferences, by function: 1 1

Adjusted Charges for Services by function (agrees to conversionworksheet): 916,642 1,453 - 96,441 1,350 694,223 54,117 26 70 - 34,822 - 7,476 - 101,804 1,908,424




Summary

27 66092 0000000Report CNVRT


Operating Grants and Contributions: Governmental Activitie Summary of revenues by functionSummary of revenues by function

Resource

ProgramRevenues by

ResourceFunction

1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

3010 NCLB: Title I, Part A, Basic Grants Low 1,957,154 1,130,005 509,844 62,419 - - - 108,567 - - - 146,319 - - - - 1,957,154

3310 Special Ed: IDEA Basic Local Assistan 1,857,466 1,440,312 - - - - - 318,152 - - - 99,002 - - - - 1,857,466

3385 Special Ed: IDEA Early Intervention G 15,658 - - - - - - 14,823 - - - 835 - - - - 15,658

3550 Carl D. Perkins Career and Technical 88,132 83,617 318 - - - - - - - - 4,197 - - - - 88,132

3905 Adult Education: Adult Basic Educatio 74,830 29,602 44,258 - 970 - - - - - - - - - - - 74,830

3913 Adult Education: Adult Secondary Edu 90,375 90,375 - - - - - - - - - - - - - - 90,375

3926 Adult Education: English Literacy & C 25,853 25,853 - - - - - - - - - - - - - - 25,853

4035 ESEA: Title II, Part A, Teacher Quality 417,311 89,717 284,741 - - - - - - - - 42,853 - - - - 417,311

4201 ESEA: Title III, Immigrant Education P 21,553 14,430 5,974 - - - - - - - - 1,149 - - - - 21,553

4203 ESEA: Title III, English Learner Stude 339,928 37,837 295,469 - - - - - - - - 6,622 - - - - 339,928

5210 Head Start 452,128 285,438 45,218 - 64,495 - - - - - - 24,095 - 32,882 - - 452,128

5310 Child Nutrition: School Programs (e.g. 4,164,123 - - - - - 3,971,205 - - - - 192,918 - - - - 4,164,123

5320 Child Nutrition: Child Care Food Progr 77,344 - - - - - 73,717 - - - - 3,627 - - - - 77,344

5340 Child Nutrition: CCFP Cash in Lieu of 5,629 - - - - - 5,365 - - - - 264 - - - - 5,629

5370 Child Nutrition: Fresh Fruit and Vegeta 96,761 - - - - - 92,224 - - - - 4,537 - - - - 96,761

5380 Child Nutrition: School Breakfast Start 7,222 - - - - - 7,222 - - - - - - - - - 7,222

5454 Child Nutrition: Team Nutrition 13,068 - - - - - 12,455 - - - - 613 - - - - 13,068

5640 Medi-Cal Billing Option 238,453 - - - - - - 225,744 - - - 12,709 - - - - 238,453

5810 Other Restricted Federa 398,450 190,245 140,345 - 354 - - 67,506 - - - - - - - - 398,450

6010 After School Education and Safety (AS 856,514 733,992 80,975 - 1,136 - - - - - - 40,411 - - - - 856,514

6105 Child Development: California State P 1,637,981 1,193,536 107,501 - 115,031 - 95 99,071 - - - 87,303 - 35,444 - - 1,637,981

6130 Child Development: Center-Based Re 7 7 - - - - - - - - - - - - - - 7

6230 California Clean Energy Jobs Ac 572,108 - - - 3,381 - - - - - - 51,466 - 517,261 - - 572,108

6264 Educator Effectiveness (15-16) 2,196 909 1,171 - - - - - - - - 116 - - - - 2,196

6300 Lottery: Instructional Materials 482,499 482,499 - - - - - - - - - - - - - - 482,499

6387 Career Technical Education Incentive 175,035 148,101 17,605 - - - - - - - - 9,329 - - - - 175,035

6391 Adult Education Block Grant Program 752,782 322,478 31,996 - 345,885 - - 9,908 - - - 40,123 - 2,392 - - 752,782

6392 Adult Education Block Grant Data and 31,364 31,364 - - - - - - - - - - - - - - 31,364

6500 Special Education 4,192,671 3,315,265 219 - 347,109 4,934 - 193,173 - - - - - 84 - 331,887 4,192,671

6510 Special Ed: Early Ed Individuals with E 397,206 238,062 - - 77,203 2,459 - 65,571 - - - - - - - 13,911 397,206

6512 Special Ed: Mental Health Services 417,668 215,415 - - 63,849 15,961 - 100,182 - - - 22,261 - - - - 417,668

6520 Special Ed: Project Workability I LEA 131,096 99,268 23,438 - 1,415 - - - - - - 6,975 - - - - 131,096

7220 Partnership Academies Program 149,523 113,196 11,628 - 16,730 - - - - - - 7,969 - - - - 149,523

7338 College Readiness Block Gran 279,612 102,350 162,358 - - - - - - - - 14,904 - - - - 279,612

7690 STRS On-Behalf Pension Contribution 3,645,668 2,907,728 177,991 2,523 293,097 - - 163,834 18,342 - - 76,761 - 5,392 - - 3,645,668

8150 Ongoing & Major Maintenance Accoun 20,626 - - - - - - - - - - - - 20,626 - - 20,626

9010 Other Restricted Loca 1,946,860 (853,903) 8,424 13 2,087 - 225 2,564 3,952 10,772 - 1,767 - 1,082,138 - 1,688,821 1,946,860

Total Operating Grants & Contributions (from fundconsolidation worksheet) 26,032,854

Subtotal of Operating Grants and Contributions by function 12,467,698 1,949,473 64,955 1,332,742 23,354 4,162,508 1,369,095 22,294 10,772 - 899,125 - 1,696,219 - 2,034,619 26,032,854

User identification of conversion entries, adjustments, and roundingdifferences, by function: 832,919 832,919

Adjusted Operating Grants and Contributions by function (agrees toconversion worksheet): 13,300,617 1,949,473 64,955 1,332,742 23,354 4,162,508 1,369,095 22,294 10,772 - 899,125 - 1,696,219 - 2,034,619 26,865,773




Summary

27 66092 0000000Report CNVRT


Capital Grants and Contributions: Governmental Activities Summary of revenues by functionSummary of revenues by function

Resource

ProgramRevenues by

ResourceFunction

1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

Total Capital Grants & Contributions (from fundconsolidation worksheet) -

Subtotal of Capital Grants and Contributions by function - -

User identification of conversion entries, adjustments, and roundingdifferences, by function: -

Adjusted Capital Grants and Contributions by function (agrees to conversionworksheet): - - - - - - - - - - - - - - - -




Summary

27 66092 0000000Report CNVRT


Charges for Services: Business-type Activities Summary of revenues by functionSummary of revenues by function

Program Revenues Function

Resource by Resource 1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

Total Charges for Services -

Adjusted Charges for Services by function




Summary

27 66092 0000000Report CNVRT


Operating Grants and Contributions: Business-type Activitie Summary of revenues by functionSummary of revenues by function

Resource

ProgramRevenues by

ResourceFunction

1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

7690 STRS On-Behalf Pension Contribution 359 - 359 - - - - 359

Total Operating Grants & Contributions 359

Adjusted Operating Grants and Contributions by function 359 359




Summary

27 66092 0000000Report CNVRT


Capital Grants and Contributions: Business-type Activities Summary of revenues by functionSummary of revenues by function

Resource

ProgramRevenues by

ResourceFunction

1000 2100 2420 2700 3600 3700 3900 4000 5000 6000 7200 7700 8100 8500 9000 Total

Total Capital Grants & Contributions -

Adjusted Capital Grants and Contributions by function


Unaudited ActualsComponents of Ending Fund Balance/Net Position 27 66092 0000000

Form CEFB:01:0000

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cefb (REV 06/11/2013) Page 1 of 1 Printed: 9/6/2017 2:52 PM

Fund: 01 General FundResource: 0000 Unrestricted

Description Object2016-17

Unaudited ActualsEnding Fund Balance 979Z 15,253,567.77

Components of Ending Fund Balance Nonspendable Revolving Cash 9711 22,000.00 Stores 9712 0.00 Prepaid Expenditures 9713 62,908.15 All Others 9719 0.00

Restricted 9740 0.00

Committed Stabilization Arrangements 9750 0.00 Other Commitments 9760 0.00 Assigned Other Assignments 9780 11,752,502.65

Estimated vacation liability 9780 25,000.00Set aside for 2017/18 deficit (17/18 July 1 Budget) 9780 4,134,100.18Set aside for 2018/19 deficit (17/18 July 1 Budget) 9780 4,738,028.61Set aside for 2019/20 deficit (17/18 July 1 Budget) 9780 2,855,373.86

Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 3,416,156.97 Unassigned/Unappropriated 9790 0.00



Form CEFB:01:1100


Fund: 01 General FundResource: 1100 Lottery: Unrestricted


Unaudited ActualsEnding Fund Balance 979Z 513,075.55

Components of Ending Fund Balance Nonspendable Revolving Cash 9711 0.00 Stores 9712 0.00 Prepaid Expenditures 9713 0.00 All Others 9719 0.00


Committed Stabilization Arrangements 9750 0.00 Other Commitments 9760 0.00 Assigned Other Assignments 9780 513,075.55

Set aside for 2019/20 deficit (17/18 July 1 Budget) 9780 513,075.55

Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 Unassigned/Unappropriated 9790 0.00



Form CEFB:01:5640


Fund: 01 General FundResource: 5640 Medi-Cal Billing Option




Restricted 9740 247,956.72

Committed Stabilization Arrangements 9750 0.00 Other Commitments 9760 0.00 Assigned Other Assignments 9780 0.00




Form CEFB:01:6264


Fund: 01 General FundResource: 6264 Educator Effectiveness (15-16)




Restricted 9740 38,850.40





Form CEFB:01:6300


Fund: 01 General FundResource: 6300 Lottery: Instructional Materials









Form CEFB:01:6512


Fund: 01 General FundResource: 6512 Special Ed: Mental Health Services




Restricted 9740 191,969.07





Form CEFB:01:7338


Fund: 01 General FundResource: 7338 College Readiness Block Grant




Restricted 9740 202,634.39





Form CEFB:01:9010


Fund: 01 General FundResource: 9010 Other Restricted Local




Restricted 9740 713,003.37





Form CEFB:09:0000


Fund: 09 Charter Schools Special Revenue FundResource: 0000 Unrestricted









Form CEFB:09:1100


Fund: 09 Charter Schools Special Revenue FundResource: 1100 Lottery: Unrestricted









Form CEFB:09:6264


Fund: 09 Charter Schools Special Revenue FundResource: 6264 Educator Effectiveness (15-16)









Form CEFB:09:9010


Fund: 09 Charter Schools Special Revenue FundResource: 9010 Other Restricted Local









Form CEFB:11:6391


Fund: 11 Adult Education FundResource: 6391 Adult Education Block Grant Program



Components of Ending Fund Balance Nonspendable Revolving Cash 9711 0.00 Stores 9712 0.00 Prepaid Expenditures 9713 1,416.22 All Others 9719 0.00

Restricted 9740 249,547.12





Form CEFB:11:6392


Fund: 11 Adult Education FundResource: 6392 Adult Education Block Grant Data and Accountability









Form CEFB:11:9010


Fund: 11 Adult Education FundResource: 9010 Other Restricted Local









Form CEFB:12:6130


Fund: 12 Child Development FundResource: 6130 Child Development: Center-Based Reserve Account









Form CEFB:12:9010


Fund: 12 Child Development FundResource: 9010 Other Restricted Local


Unaudited ActualsEnding Fund Balance 979Z 199.28







Form CEFB:13:5310


Fund: 13 Cafeteria Special Revenue FundResource: 5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk,Pr



Components of Ending Fund Balance Nonspendable Revolving Cash 9711 0.00 Stores 9712 266,406.75 Prepaid Expenditures 9713 0.00 All Others 9719 0.00

Restricted 9740 1,770,417.20





Form CEFB:13:5320


Fund: 13 Cafeteria Special Revenue FundResource: 5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Centers and FamilyDay Ca









Form CEFB:14:0000


Fund: 14 Deferred Maintenance FundResource: 0000 Unrestricted






Deferred maintenance projects 9780 455,784.06




Form CEFB:21:9010


Fund: 21 Building FundResource: 9010 Other Restricted Local




Restricted 9740 32,734,670.86





Form CEFB:25:0000


Fund: 25 Capital Facilities FundResource: 0000 Unrestricted









Form CEFB:40:0000


Fund: 40 Special Reserve Fund for Capital Outlay ProjectsResource: 0000 Unrestricted









Form CEFB:51:0000


Fund: 51 Bond Interest and Redemption FundResource: 0000 Unrestricted









Form CEFB:67:0000


Fund: 67 Self-Insurance FundResource: 0000 Unrestricted


Unaudited ActualsEnding Net Position 979Z 5,973,486.98

Components of Ending Net Position Net Investment in Capital Assets 9796 0.00 Restricted Net Position 9797 0.00 Unrestricted Net Position 9790 5,973,486.98



Form CEFB:73:0000


Fund: 73 Foundation Private-Purpose Trust FundResource: 0000 Unrestricted


Unaudited ActualsEnding Net Position 979Z 226,459.33

Components of Ending Net Position Net Investment in Capital Assets 9796 0.00 Restricted Net Position 9797 0.00 Unrestricted Net Position 9790 226,459.33



Form CEFB:01:6230


Fund: 01 General FundResource: 6230 California Clean Energy Jobs Act




Restricted 9740 376,004.40





Form CEFB:01:0000


Fund: 01 General FundResource: 0000 Unrestricted

Description Object2017-18Budget

Ending Fund Balance 979Z 10,758,600.75

Components of Ending Fund Balance Nonspendable Revolving Cash 9711 22,000.00 Stores 9712 0.00 Prepaid Expenditures 9713 0.00 All Others 9719 0.00



Estimated vacation liability 9780 25,000.00Set aside for 2018/19 deficit (17/18 July 1 Budget) 9780 4,738,028.61Set aside for 2019/20 deficit (17/18 July 1 Budget) 9780 2,439,756.93

Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 3,533,815.21 Unassigned/Unappropriated 9790 0.00



Form CEFB:01:1100


Fund: 01 General FundResource: 1100 Lottery: Unrestricted


Ending Fund Balance 979Z 717,764.87




Set aside for 2019/20 deficit (17/18 July 1 Budget) 9780 717,764.87




Form CEFB:01:5640


Fund: 01 General FundResource: 5640 Medi-Cal Billing Option




Restricted 9740 247,956.72





Form CEFB:01:6230


Fund: 01 General FundResource: 6230 California Clean Energy Jobs Act




Restricted 9740 327,219.85





Form CEFB:01:6264


Fund: 01 General FundResource: 6264 Educator Effectiveness (15-16)









Form CEFB:01:6300


Fund: 01 General FundResource: 6300 Lottery: Instructional Materials









Form CEFB:01:6512


Fund: 01 General FundResource: 6512 Special Ed: Mental Health Services




Restricted 9740 191,969.07





Form CEFB:01:7338


Fund: 01 General FundResource: 7338 College Readiness Block Grant




Restricted 9740 109,542.84





Form CEFB:01:9010


Fund: 01 General FundResource: 9010 Other Restricted Local




Restricted 9740 713,003.37





Form CEFB:09:0000


Fund: 09 Charter Schools Special Revenue FundResource: 0000 Unrestricted









Form CEFB:09:1100


Fund: 09 Charter Schools Special Revenue FundResource: 1100 Lottery: Unrestricted









Form CEFB:09:6264


Fund: 09 Charter Schools Special Revenue FundResource: 6264 Educator Effectiveness (15-16)









Form CEFB:09:6300


Fund: 09 Charter Schools Special Revenue FundResource: 6300 Lottery: Instructional Materials









Form CEFB:09:9010


Fund: 09 Charter Schools Special Revenue FundResource: 9010 Other Restricted Local









Form CEFB:11:6391


Fund: 11 Adult Education FundResource: 6391 Adult Education Block Grant Program




Restricted 9740 250,963.34





Form CEFB:11:6392


Fund: 11 Adult Education FundResource: 6392 Adult Education Block Grant Data and Accountability









Form CEFB:11:9010


Fund: 11 Adult Education FundResource: 9010 Other Restricted Local









Form CEFB:12:6130


Fund: 12 Child Development FundResource: 6130 Child Development: Center-Based Reserve Account









Form CEFB:12:9010


Fund: 12 Child Development FundResource: 9010 Other Restricted Local


Ending Fund Balance 979Z 199.28







Form CEFB:13:5310


Fund: 13 Cafeteria Special Revenue FundResource: 5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk,Pr




Restricted 9740 1,025,005.83





Form CEFB:13:5320


Fund: 13 Cafeteria Special Revenue FundResource: 5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Centers and FamilyDay Ca









Form CEFB:14:0000


Fund: 14 Deferred Maintenance FundResource: 0000 Unrestricted






Deferred maintenance projects 9780 30,784.06




Form CEFB:21:9010


Fund: 21 Building FundResource: 9010 Other Restricted Local




Restricted 9740 22,667,633.79





Form CEFB:25:0000


Fund: 25 Capital Facilities FundResource: 0000 Unrestricted









Form CEFB:40:0000


Fund: 40 Special Reserve Fund for Capital Outlay ProjectsResource: 0000 Unrestricted









Form CEFB:51:0000


Fund: 51 Bond Interest and Redemption FundResource: 0000 Unrestricted









Form CEFB:67:0000


Fund: 67 Self-Insurance FundResource: 0000 Unrestricted


Ending Net Position 979Z 4,926,035.32

Components of Ending Net Position Net Investment in Capital Assets 9796 0.00 Restricted Net Position 9797 0.00 Unrestricted Net Position 9790 4,926,035.32



Form CEFB:73:0000


Fund: 73 Foundation Private-Purpose Trust FundResource: 0000 Unrestricted


Ending Net Position 979Z 226,459.33

Components of Ending Net Position Net Investment in Capital Assets 9796 0.00 Restricted Net Position 9797 0.00 Unrestricted Net Position 9790 226,459.33

1.cdn.edl.io · sacs financial reporting software - 2017.2.0 (d) (e) (f) monterey peninsula unified...

Documents