brawley union high school district · 1/11/2017 · elpac institute in palmdale. ca, february 1,...

BRAWLEY UNION HIGH SCHOOL DISTRICT 480 N. Imperial Avenue

Brawley, CA 92227

A G E N D A Board Meeting

Wednesday January 11, 2017 Open Session 6:00PM – Board Room

Core Values and Beliefs Excellence in learning, in teaching and in service to our students Equity in access, resource allocation and educational opportunities Engagement with students, families and our community Enrichment in curricular and extracurricular offerings and activities

A. OPENING

1. Call to Order 2. Pledge of Allegiance

3. Roll Call

B. BOARD COMMENTS C. RECOGNITIONS, PRESENTATIONS & REPORTS

1. Elks Teen of the Month for December: Community Service and/or Service to the School

2. November Employees of the Month Theme: Community Service and/or Service to the School

3. BUHS Student Board Representative – Ross Wilson 4. DVHS Student Board Representative – Jasmine Cano 5. CAASPP Awareness and Incentive Program – Abraham Belellano 5. 3 Year Math Requirement - Follow up - Administration

D. PUBLIC COMMUNICATIONS

ADDRESSING THE BOARD OF EDUCATION - An individual or group representative may address the Board of Education on any agenda item or subject within its jurisdiction. Speakers are requested to fill-out a card prior to addressing the Board. Not more than three minutes may be allotted to each speaker and no more than twenty minutes to each subject, except by consent of the Board of Education. The Superintendent may refer the matter to the proper department for review.

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E. CONSENT CALENDAR

All items under Consent Calendar are considered to be of a routine nature and are acted with one motion. Any recommendation may be removed from the Consent Calendar at the request of any Board Member and placed under Action/Discussion.

1. Minutes

The Superintendent recommends that the Board of Education approve the Minutes, as listed: a. December 14, 2016

2. Personnel Consent Items

a. Approve Classified Personnel recommendations for Employment, Change of Status and/or Separation as submitted.

b. Approve Certificated Personnel recommendations for Employment, Change of Status and/or Separation as submitted.

3. Business and Finance Consent Items a. Approve commercial warrants

b. Approve the MOU with ICOE for the College and Career Readiness Initiative 4. Educational Consent Items

a. Approve the trip request for Michelle Taylor to attend the So. Regional Speech Contest in Pomona, CA, March 21, 2017. To be paid by General Fund.

b. Approve the trip request for Michelle Taylor to attend the Pomona File Day Contest, April 8, 2017. To be paid by General Fund.

c. Approve the trip request for Yuliana Romero and Abraham Belellano to attend the ELPAC Institute in Palmdale. CA, February 1, 2017. To be paid by General fund/Goal 2.

d. Approve the trip request for Jonine Trevino, Greg Smith, Jeff Wise and Jesse Sanchez to attend the Comprehensive Student Scheduling Training in Riverside, CA, February 1 & 2, 2017. To be paid by General Fund/Goal 1.

e. Ratify the trip request for Abraham Belellano to attend the CAASPP Pretest Workshop in San Diego, January 9, 2017. No charge to the District

f. Approve the trip request for Abraham Belellano, Bonnie Munguia, Grace Tomboc, Rene Gray to attend the 2016-2017 CAASPP Institute in Oceanside, CA, February 2 & 3, 2017. To be paid by General Fund/Goal 1.

g. Approve the trip request for Bonnie Munguia, Greg Smith, Jeff Wise, Jimmy Gilder, Janina Flores and Diana Renteria to attend the Aeries User Conference in Ontario, CA, March 5-7, 2017. To be paid by General Fund/Goal 5.

h. Approve the trip request for Simon Canalez, Jose Flores and a student to attend the Civic Learning Summit 2.0 in Sacramento, CA, February 13, 14 & 15, 2017. At no charge to the District.

i. Approve the trip request for Susan Villon, Veronica Castro-Vega, Jeff Wise and Ruben Felix to attend the CTEIG Workshop in San Bernardino, CA February 9, 2017. To be paid by General Fund.

F. DISCUSSION/ACTION ITEMS

1. Superintendent recommends approval of Resolution No. 16-17-13: Proclaiming January as Gang Awareness and Prevention month.

2. Superintendent recommends approval of Resolution No. 16-17-14: Proclaiming February

2017 as African American History Month.

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3. Superintendent recommends approval of the student transition from Del Rio Community

School to Brawley Union High School District. 4. Superintendent recommends approval of the School Connected Organization Form. 5. Superintendent recommends the acceptance and approval of the 2015-2016 Financial Audit

Report. 6. Superintendent recommends approval of the Memorandum of Agreement with ICOE

Interagency Agreement Regarding Teaching Permit for Statutory Leave. 7. Superintendent recommends approval of the Valenzuela Williams Uniform Complaint Report

with no findings. 8. Superintendent recommends approval of the Civil Rights Handbook & Complaint Form related

to food services. 9. Superintendent recommends approval of the 1st reading of the College Readiness Block

Grant. 10. Superintendent recommends approval of the Variable Term Waiver Request for Jerad R.

Esquivel - CTE Agricultural and Natural Resources – Grades 9-12 for the 2016-2017 school year.

G. FUTURE AGENDA ITEMS

The Board of Trustees may suggest/request items for discussion and/or action at a subsequent Board Meeting.

1. Future Developments/New High School - TBD 2. Facility Needs Analysis 3. Social Media/Cyber Bullying Policy and Procedures 4. Revisit the Agenda Posting Policy

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H. PUBLIC COMMENTS REGARDING CLOSED SESSION

ADDRESSING THE BOARD OF EDUCATION - An individual or group representative may address the Board of Education on any agenda item under closed session. Speakers are requested to fill out a card prior to addressing the Board. Not more than three minutes may be allotted to each speaker and no more than twenty minutes to each subject, except by consent of the Board of Education. The Superintendent may refer the matter to the proper department for review.

I. CLOSED SESSION

1. Personnel matters relating to the appointment, employment, evaluation of performance, discipline or dismissal/release of public employee pursuant to Government Code §54957.

2. Personnel matters relating to the appointment, employment, evaluation of performance,

discipline or dismissal/release of public employee pursuant to Government Code §54957. a. Superintendent – Mid-year evaluation

J. RETURN TO OPEN SESSION: Public Report Of Any Action In Closed Session Which Must Be Reported Out – Government Code section §54957.1.

K. ADJOURNMENT In accordance with the Americans with Disability Act (ADA), the District will provide accommodations, with reasonable advanced notice, for any individual with a disability needing to participate in the Board meeting and/or access the information herein. Please contact Brawley Union High School District Superintendent’s Office to request such accommodations. In accordance with the Brown Act revisions, public records relating to a Board meeting agenda item that are distributed to at least a majority of Board members less than 72 hours before a regular meeting, may be inspected by the public at the District Administrative office during regular business hours (7:30a.m. to 4:30p.m.). To accommodate the requirements of Government Code Section 54954.2 in accordance with the Brown Act revisions; the agenda for Special Board Meetings is posted on the bulletin board in the Main Entrance, BUHS Cafeteria and on the BUHSD website at least 24 hours prior to the meeting.

CONSENT CALENDAR

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BRAWLEY UNION HIGH SCHOOL DISTRICT 480 North Imperial Avenue Brawley, California 92227

BOARD OF EDUCATION MEETING

UNADOPTED MINUTES 5:00 P.M. CLOSED SESSION

6:00 P.M. REGULAR BOARD MEETING DECEMBER 14, 2016

CALL TO ORDER AND ROLL CALL

1. The Regular Board meeting of the Brawley Union High School District Board of Education was called to order on Wednesday, December 14, 2016 by President Contreras at 5:00 p.m. for Closed Session in the Board Room.

2. PLEDGE OF ALLEGIANCE

Was led by Principal Jesse Sanchez.

3. The following members were present for Closed Session roll call: Trustee Fernandez, Trustee Sassie, Trustee Wilson, President Contreras, and Superintendent Canalez.

Member not present for closed session: Trustee Garcia PUBLIC COMMENTS REGARDING CLOSED SESSION


CLOSED SESSION

1. Consideration of recommendations of Student Discipline (Pursuant to Provisions of Education Code Section 48918). Student Discipline/Expulsion Case No. 16758-16-17-04

2. Consideration of recommendations of Student Discipline (Pursuant to Provisions

of Education Code Section 48918). Student Discipline/Expulsion Case No. 16745-16-17-06

RETURN TO OPEN SESSION

Public Report Of Any Action In Closed Session Which Must Be Reported Out – Government Code section §54957.1.

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No Action taken.

1. PLEDGE OF ALLEGIANCE Was led by Pedro Carranza

2. The following members were present for Open Session roll call: Trustee Fernandez, Trustee Garcia, Trustee Sassie, Trustee Wilson, President Contreras, BUHS Student representative Ross Wilson.

Others Present: Superintendent Simon Canalez, Jesse Sanchez, Bonnie Munguia, Officer Arnold Valdez, Officer Ana Amaya and Jennifer Layaye.

3. ADOPTION OF THE AGENDA

Motion was made by Trustee Fernandez, seconded by Trustee Wilson and carried unanimously by the following vote to adopt the agenda as presented.

Ayes: Trustee Fernandez, Trustee Garcia, Trustee Sassie, Trustee Wilson

and Trustee Contreras Nays: None Abstained: None Absent: None

4. RE-ORGANIZATION OF THE BOARD

a. Election of President: Trustee Garcia nominated Trustee Fernandez as President, seconded by Trustee Wilson and carried unanimously. Trustee Contreras declared Trustee Fernandez President by acclamation.

b. Election of Vice-President:

Trustee Garcia nominated Trustee Sassie as Vice-President, seconded by Trustee Contreras and carried unanimously. President Fernandez declared Trustee Sassie Vice President by acclamation.

c. Election of the Clerk:

Trustee Contreras nominated Trustee Wilson as Clerk, seconded by President Fernandez and carried unanimously. President Fernandez declared Trustee Wilson as Clerk of the Board by acclamation.

Trustee Contreras thanked his fellow Board members for their support during his

presidency. President Fernandez thanked Trustee Contreras for his leadership as Board

President and presented him with a certificate of appreciation. Trustee Garcia thanked Trustee Contreras on a positive year.

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Trustee Wilson stated that his efforts and guidance are very much appreciated. Trustee Sassie enjoyed his leadership as well.

BOARD COMMENTS CSBA Conference Update: Trustee Wilson was appreciative of Mr. Sanchez’s attendance at the CSBA Annual Conference. She looks forward to implementing ideas presented at the conference and aligning our District goals and strategies, raising the bar on teaching quality and striving together for growth and unity. Trustee Garcia stated that BUHSD Board is doing a good job working together. He reported on the workshops he attended. Trustee Contreras stated that the CSBA Annual Conference is a huge event, that he attended the recruitment of teachers’ workshops in which they provided great ideas, and the active shooter presentation. He also reported visiting classrooms. Trustee Sassie stated that it was a very positive conference and that the Board needs more time to discuss what was learned at the conference in order to implement and improve our communication with stakeholders. She stated that we need to celebrate our success with our students and community, educate parents and stakeholders on LCAP, assist our teacher to be the best, and reported that the classroom visits were fantastic. President Fernandez stated that he has even more respect for our teachers since our classroom visits. He reported visiting with other Board Members within California and is happy to report that BUHSD is ahead of the game.

REPORTS & PRESENTATIONS

1. Elks Teen of the Month for November: Involvement with Extracurricular Activities

Taylor Carranza & Ross Wilson

2. November Employees of the Month Theme: Involvement with Extracurricular Activities

Certificated Employee: Lizbeth Peña Classified Employee: Valerie Lau

3. Recognition of service of Officer Arnold Valdez – Simon Canalez

Supt. Canalez presented Officer Valdez with a Certificate of Appreciation on behalf of the Civics Program and thanked him for his years of service to the District.

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4. CSBA 37th Annual Golden Bell Awards Civic Initiative Recognition – Christian Nunez, Representative for the Honorable Assemblyman Eduardo Garcia, 56th Assembly District. Representative Christian Nunez congratulated the Board for their dedication and contribution and thanked all the students, parents and teachers.

Superintendent Canalez presented Christian Nunez with a painting on behalf of the

Civics Class. 5. BUHS Student Board Representative – Ross Wilson reported on the Senior

workshops on college applications, scholarships, perfect attendance challenge, winter sports, door decorating contest, and tutoring services. He also reported on the Sadie Hawkins dance and on the ASB toy collection. Ross thanked those who donated to the Village, and invited the Board to attend the Christmas concert December 13th.

6. DVHS Student Board Representative – Jasmine Cano – No report provided. 7. Math Curriculum Updates – Cindy Hardie’s power point presentation included an

update of the 2015 textbook adoption, and on the three courses added this year which include Integrated Mathematics 3, The Practice of Statistics (AP), and Exploring Computer Science. She stated that the department would like to add Financial Algebra course for the 2017-18 school year. Mrs. Harvie also reported on the Common Core in the classroom and steps taking place to prepare Juniors for the CAASPP Exam as well as on the staff and professional development. She asked for support with a three year Math requirement, more chrome book stations and for a Financial Algebra course.

8. College and Career Readiness Indicators – Bonnie Munguia’s presentation

included College and Career Indicators. She reported on the performance levels and other measures which will be explored by the CDE staff in the future.

PUBLIC COMMUNICATIONS

None CONSENT CALENDAR

All items under Consent Calendar are considered to be of a routine nature and are acted with one motion. Any recommendation may be removed from the Consent Calendar at the request of any Board Member and placed under Action/Discussion.

1. The Superintendent recommends that the Board of Education approve the

Minutes, as listed: The Superintendent recommends that the Board of Education approve the Minutes, as listed: a. November 9, 2016

2. Personnel Consent Items

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a. Approve Classified Personnel recommendations for Employment, Change of Status and/or Separation as submitted.

b. Approve Certificated Personnel recommendations for Employment, Change of Status and/or Separation as submitted.

c. Approve amended Club Advisor list for the 2016-2017 school year.

3. Business and Finance Consent Items a. Approve commercial warrants

4. Educational Consent Items

a. Approve the 2016-17 Winter sports overnight stays b. Approve the trip quest for Jose Flores and Victor Martinez to attend the

California Supreme Court Conference January 12-17, 2017 in San Francisco. To be paid by General Fund.

c. Approve the trip request for Yuliana Romero, Tony Munguia & Vanessa Montoya to attend the Break through Coaching training February 22-23, 2017 in San Bernardino, CA. To be paid by LCAP Goal 5/General Fund.

d. Approve the trip request for Jennifer Layaye to attend the Governor’s Budget 2017-2018, January 8, 2017 in Orange County. To be paid by General Fund.

e. Approve the trip request for Simon Canalez and Bonnie Munguia to attend the 2017 CISC Leadership Symposium, February 22-24, 2017 in Anaheim, CA. To be paid by LCAP Goal 1/General Fund.

f. Approve the trip request for Abraham Belellano, Jose Barrera, Grace Tomboc, & Greg Smith to attend the CAASPP Institute, February 2-3, 2017 in Oceanside, CA. To be paid by LCAP Goal 1/General Fund.

g. Approve the trip request for Simon Canalez to attend the Environmental Literacy Steering Committee, January 11-13, 2017 in Los Angeles, CA. To be paid by General Fund.

Motion was made by Trustee Contreras, seconded by Trustee Wilson and carried unanimously by the following vote to approve the Consent Calendar as presented. Ayes: Trustee Fernandez, Trustee Wilson, Trustee Sassie, Trustee

Contreras and Trustee Garcia Nays: None Abstained: None Absent: None

ACTION ITEMS

1. Superintendent recommends approval of the 2016-2017 First Interim Report.

Motion was made by Trustee Sassie, seconded by Trustee Garcia and carried unanimously by the following vote to approve the 2016-2017 First Interim Report.

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Ayes: Trustee Fernandez, Trustee Wilson, Trustee Sassie, Trustee Contreras and Trustee Garcia

Nays: None Abstained: None Absent: None

2. Superintendent recommends the approval of the Land Lease Agreement with Imperial Valley Conservation Research Center Committee from 10/1/16 thru 9/30/19. Motion was made by Trustee Garcia, seconded by Trustee Contreras to approve the Land Lease Agreement with Imperial Valley Conservation Research Center Committee from 10/1/16 thru 9/30/19. Ayes: Trustee Contreras, Trustee Wilson, Trustee Garcia, Trustee Sassie

and President Fernandez Nays: None Abstained: None Absent: None

3. Superintendent recommends approval of the Consultant Service Agreement with Kirstin Green to provide arts/design and mosaic guidance. Not to exceed $2,500.00.

Motion was made by Trustee Garcia, seconded by Trustee Wilson and carried unanimously by the following vote to approve the Consultant Service Agreement with Kirstin Green to provide arts/design and mosaic guidance. Not to exceed $2,500.00. Ayes: Trustee Contreras, Trustee Wilson, Trustee Garcia, Trustee Sassie

and President Fernandez Nays: None Abstained: None Absent: None

4. Superintendent recommends approval of the IVROP MOU to provide additional Guidance Technician services for the 2016-2017 School Year.

Motion was made by Trustee Garcia, seconded by Trustee Sassie and carried unanimously by the following vote to approve the IVROP MOU to provide additional Guidance Technician services for the 2016-2017 School Year.

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Ayes: Trustee Contreras, Trustee Wilson, Trustee Garcia, Trustee Sassie and President Fernandez


5. Discussion regarding the request of development of an Anti-Gang Resolution for

the month of January

Supt. Canalez reported that pending verbiage and guidance from ICOE, he will bring this item back for adoption in the January 2017 Board Meeting.

FUTURE AGENDA ITEMS

The Board of Trustees may suggest/request items for discussion and/or action at a subsequent Board Meeting. 1. Future Developments/New High School 2. Graduation Alignment to A-G/3rd year of Math requirement – January 2017 3. CASSP sub-group update 4. Facility Needs Analysis 5. School Connected Organization Forms/Update – January 2017 6. Anti-Gang Resolution – January 2017 7. Social Media/Cyber Bullying Policies and Procedures 8. Board Study Session – January 17, 2017 9. Revisit Policy on Agenda Posting

PUBLIC COMMENTS REGARDING CLOSED SESSION


CLOSED SESSION

1. Personnel matters relating to the appointment, employment, evaluation of performance, discipline or dismissal/release of public employee pursuant to Government Code §54957.

2. Consideration of recommendations of Student Discipline (Pursuant to Provisions

of Education Code Section 48918). Student Discipline/Expulsion Case No. 16619-6-17-03, 16758-16-17-04, 16777-16-17-05 & 16745-16-17-06.

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RETURN TO OPEN SESSION: Public Report Of Any Action In Closed Session Which Must Be Reported Out – Government Code section §54957.1.

1. Action on recommendation of Student Discipline (Pursuant to Provisions of Education Code Section 48918). Student Discipline/Expulsion Cases No. 16619-6-17-03, 16758-16-17-04, 16777-16-17-05 & 16745-16-17-06.

Motion was unanimous to accept Expulsion recommendations on Cases No. 16619-16-17-03 and No. 16777-16-17-05.

Motion was unanimous to amend Expulsion recommendations on Cases No. 16758-

16-17-04 and No. 16745-16-17-06.

Ayes: Trustee Contreras, Trustee Wilson, Trustee Garcia, Trustee Sassie and President Fernandez


ADJOURNMENT

Motion was made by Trustee Garcia, seconded by Trustee Wilson and carried unanimously to adjourn meeting at 9:30 pm.

Ayes: Trustee Garcia, Trustee Contreras, Trustee Wilson, Trustee Sassie and

President Fernandez Nays: None Abstained: None Absent: None

_____________________________ ______________________________ Ralph Fernandez, President Patti Wilson, Clerk Brawley Union High School District Board of Education Minutes – Board Meeting held on December 14, 2016 in the BUHSD Board Room at 5:00 p.m. Recorded by: Chris Velasco, Executive Assistant.

CERTIFICATED PERSONNEL RECOMMENDATIONS

EMPLOYMENT

ALL EMPLOYMENT AT PROPER PLACEMENT ON THE SALARY SCHEDULE PER CONTRACT

SEPERATIONSName Location Position Effective Date

Ronette Gray-Jones BUHS PE Teacher 6/10/2017Change of Status

Name Effective Date From To

EXTRA DUTY ASSIGNMENTSName Dates Site Assignment

Victor Martinez 1/3/2017-6/8/2017 BUHS Civics- 6th PeriodSandra Ross 1/3/2017-6/8/2017 BUHS English 4/ERWC - 6th Period

ADDITIONAL STAFFName Position Effective Date

CLASSIFIED PERSONNEL RECOMMENDATIONSEMPLOYMENT

ALL EMPLOYMENT AT PROPER PLACEMENT ON THE SALARY SCHEDULE PER CONTRACT

SeparationName Location Effective DateAna M. Gonzalez Pre School 7/30/2017

Additional StaffName Location Position Effective Date Assignment

Lisa A Garcia BUHS Substitute 1/12/2017 Office Clerical

Substitutes/Extra HelpName Location Position Date AssignmentCarlos Alcantar BUHS Athletics 12/01/2016-2/17/2017 Scoreboard/AnnouncerGeorge Torres BUHS Athletics 12/01/2016-2/17/2017 Scoreboard/Announcer SubAmalia Espericueta BUHS Athletics 12/01/2016-2/17/2017 Ticket Taker SubstituteMyra Franco BUHS Athletics 12/01/2016-2/17/2017 Ticket Taker/SellerCass M. Proo BUHS Athletics 12/01/2016-2/17/2017 Ticket Taker/SellerMercy Martinez BUHS Athletics 12/01/2016-2/17/2017 Ticket Taker/SellerRaquel Tapia BUHS Athletics 12/01/2016-2/17/2017 Ticket Taker/SellerIsabel Silva BUHS Athletics 12/01/2016-2/17/2017 Ticket Taker SubstituteNina Flanders BUHS Athletics 13/01/2016-2/17/2017 Winter Sports SecurityRuben Garcia BUHS Athletics 12/01/2016-2/17/2017 Winter Sports SecurityAndy Sanchez BUHS Athletics 12/01/2016-2/17/2017 Winter Sports SecurityDolores Zendejas BUHS Athletics 12/01/2016-2/17/2017 Winter Sports SecurityStella Mata BUHS Athletics 12/01/2016-2/17/2017 Winter Sports SecurityEsther Sanchez BUHS Athletics 12/01/2016-2/17/2017 Winter Sports SecurityChris Torres BUHS Athletics 12/01/2016-2/17/2017 Winter Sports SecurityJoe Garcia BUHS Athletics 12/01/2016-2/17/2017 Security SubstituteJulio Rodriguez BUHS Athletics 12/01/17/2017 Security Substitute

DISCUSSION ACTION

Resolution No. 16-17-13

Designating Month of January as Gang Prevention and Awareness Month

WHEREAS, gang membership is a growing phenomenon in our community that contributes to high rates of crime; and

WHEREAS, gang violence destroys our neighborhoods; harms everyone, especially children, who are frequently caught in the crossfire between gangs; and

WHEREAS, education and intervention at an early age can reduce gang involvement; it is essential to work together to stop gang violence and to encourage involvement in anti-gang prevention programs in order to reduce the number of gang related incidences of crime; and

WHEREAS, anti-gang prevention adds immeasurably to the health and safety of our community and should be encouraged and supported.

NOW, THEREFORE, BE IT RESOLVED, that the Brawley Union High School District expresses its strong public support for all gang awareness and prevention efforts underway in our communities, and appreciates the work being done by the Mothers and Men Against Gangs Coalition, The Imperial County Gang Intelligence Coalition, and the Gang Resistance Education and Training Program to educate, inform, and advocate for safer communities.

BE IT FURTHER RESOLVED that the Brawley Union High School District recognizes and proclaims the month of January as Gang Awareness and Prevention Month.

________________________________ ______________________________ Ralph Fernandez, Board President Simon Canalez, Superintendent

Resolution 16-17-14 BLACK HISTORY MONTH

FEBRUARY 2017 WHEREAS, American of African descent helped develop our nation in countless ways, those recognized, unrecognized, and unrecorded; and WHEREAS, African American history reflects a determined spirit of perseverance and cultural pride in it’s in its struggle to equally share in the opportunities of a nation founded upon the principles of freedom and liberty for all people; and WHEREAS, African American citizens have participated in every American effort to secure, protect, and maintain the essence and substance of American democracy, as reflected by California Education Code, Section 37221(d) which establishes March 5 as Black American Day to commemorate the anniversary of the death of Crispus Attucks, the first African American martyr of the Boston Massacre; and WHEREAS, the Brawley Union High School District Board of Trustees recognizes that each student needs an opportunity to understand the common humanity underlying all people; to develop pride in his or her own identity and heritage; and to understand, respect and accept the identity and heritage of others; and WHEREAS, the history and contributions of African American citizens have been overlooked, misinterpreted and undervalued in the curriculum of public education institutions prior to the Civil Rights Act of 1964; and WHEREAS, the History-Social Science Framework for California Public Schools, Kindergarten Through Grade Twelve states that the history curriculum of community, state, region, nation, and world must reflect the experiences of men and women and of different racial, religious, and ethnic groups and must be integrated at every level, NOW THEREFORE, BE IT RESOLVED that the Brawley Union High School District proclaims the month of February 2017 as Black History Month and encourages all educational communities to commemorate this occasion with appropriate instructional activities; and BE IT FURTHER RESOLVED, that the Brawley Union High School District directs that suitable prepared copies of this resolution be distributed to all school districts of Imperial County. __________________________________ ________________________ Ralph Fernandez, BUHSD Board President Date

Brawley Union High School District

School‐Connected Organizations Operating Procedures

The Board of Trustees recognizes that parents/guardians and community members may wish to organize parent organizations and/or booster clubs for the purpose of supporting the district's educational and extracurricular programs. The Board appreciates the contributions made by such organizations toward the Board's vision for student learning and for providing all district students with high‐quality educational opportunities.

Persons proposing to establish a school‐connected organization shall submit a request to the Board for authorization to operate within the district or at a district school.

A school‐connected organization, including a booster club, parent‐teacher association or organization, or other organization that does not include an associated student body or other student organization, shall be established and maintained as a separate entity from the school or district. Each school‐connected organization shall be subject to its own bylaws and operational procedures or to the rules or bylaws of its affiliated state or national organization, as applicable.

In addition, activities by school‐connected organizations shall be conducted in accordance with law, Board policies, administrative regulations, and any rules of the sponsoring school.

The Superintendent or designee shall establish appropriate rules for the relationship between school‐connected organizations and the district.

A school‐connected organization shall obtain the written approval of the Superintendent or designee prior to soliciting funds upon the representation that the funds will be used wholly or in part for the benefit of a district school or the students at that school.

A school‐connected organization may consult with the principal to determine school needs and priorities.

Any participation in fundraising activities by students and their parents/guardians and/or any donation of funds or property shall be voluntary.

A school‐connected organization's request for authorization to operate within the district or at a district school shall contain, as appropriate:

1. The name and purpose of the organization

2. The date of application

3. Bylaws, rules, and procedures under which the organization will operate, including procedures for maintaining the organization's finances, membership qualifications, if any, and an agreement that the group will not engage in unlawful discrimination

4. The names, addresses, and phone numbers of all officers

5. A list of specific objectives

6. An agreement to grant the district the right to audit the group's financial records, either by district personnel or a certified public accountant, whenever any concern is raised regarding the use of the funds

7. The name of the bank where the organization's account will be located and the names of those authorized to withdraw funds

8. The signature of the principal of the supporting school

9. Planned use for any money remaining at the end of the year if the organization is not continued or authorized to continue in the future

10. An agreement to provide evidence of liability and/or directors and officers insurance when and in the manner required by law

Requests for subsequent authorization shall be annually submitted to the Superintendent or designee, along with a financial statement showing all income and expenditures from fundraisers. If the Superintendent or designee proposes to deny the request for reauthorization, he/she shall present his/her recommendation to the Board of Trustees for approval.

When deemed necessary by the Board or the Superintendent or designee, the authorization for a school‐connected organization to conduct activities in the district may be revoked at any time.

Each school‐connected organization shall abide by the following rules:

1. The organization shall not act as an agent of the district or school.

2. The organization shall not use the district's tax‐exempt status and identification number. It shall be responsible for its own tax status, accounting, internal controls, financial reporting, retention of records, and other operations.

3. The organization shall use a separate name and logo. Any use of a name or logo affiliated with the district, a district school, or a school team shall require the prior consent of the Superintendent or designee.

4. Funds of the school‐connected organization shall not be co‐mingled with district funds, including associated student body funds.

5. The organization shall not hire or directly pay any district employee. If a school‐connected organization wishes to pay for additional and/or extracurricular services, the person to provide the services shall be hired through the district's personnel department, provided the Board approves the position. At their discretion, employees may volunteer to perform activities for school‐connected organizations during nonworking hours.

Brawley Union High School District School‐Connected Organization

Application

Date: __________________ Name of organization: __________________________________________________________________ Names, addresses, and phone numbers of all officers: ______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Purpose of organization: ________________________________________________________________ _____________________________________________________________________________________ List specific objectives of organization: _____________________________________________________ _____________________________________________________________________________________ Name and location of organization bank account: ____________________________________________ List of names of individuals authorized to withdraw funds: _____________________________________ _____________________________________________________________________________________ Plans for unused or remaining funds at the end of the year, if the organization is not continued or authorized to continue in the future: _______________________________________________________ _____________________________________________________________________________________

_____________________________________________________________________________________

This organization hereby grants the Brawley Union High School District the right to audit the group's financial records, either by district personnel or a certified public accountant, whenever any concern is raised regarding the use of the funds. Initials:______

This organization agrees to provide evidence of liability and/or directors and officers insurance when and in the manner required by law. Initials:______

Attach organization bylaws, rules, and procedures under which the organization will operate, including procedures for maintaining the organization's finances, membership qualifications, if any, and an agreement that the group will not engage in unlawful discrimination.

Organizational Member Name: School Principal Name: Superintendent Name:

_________________________ _________________________ _________________________

Signature Signature Signature

_________________________ _________________________ _________________________

Date:____________________ Date:____________________ Date:____________________

School Affiliation:

BUHS

DVHS

Renaissance

AUDIT CERTIFICATION 2015-2016 FINANCIAL REPORT / AUDIT

Brawley Union High School District Imperial County, California In accordance with Assembly Bill 3627, Chapter 1002, as it pertains to Education Code section 41020.3, the Governing Board must review and accept the prior year’s Financial Report/Audit, at a public meeting, on or before January 31st and THEREBY, as written verification of said review, the Governing Board of Brawley Union High School District reviewed and accepted on January 11, 2017 the Annual Financial Report as of June 30, 2016. District Superintendent Date (signature) Submit the original and one copy of the Audit Certification by March 15, 2017 to: Imperial County Office of Education Fiscal Advisory Services 1398 Sperber Road El Centro, CA 92243

2015-2016 AUDIT FINDING CORRECTIVE ACTION DISTRICT: Brawley Union High School District FINDING CATEGORY: State Award Findings FINDING: # 2016-1 PAGE: #78 Verify that the District has an appropriate internal control system which would allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis, whether due to error or fraud.

Describe below specific corrective action used in resolving the audit finding: The District has implemented a process to disburse funds through ASB. All required documents with appropriate signatures must be attached with the check before signing. The ASB Clerk will also be sent to yearly trainings through CASBO. Attach all pertinent documentation. No. of attachments for this finding:

BRAWLEY UNION HIGH SCHOOL DISTRICTCOUNTY OF IMPERIAL

BRAWLEY, CALIFORNIA

AUDIT REPORT

JUNE 30, 2016

Wilkinson Hadley King & Co. LLPCPAs and Advisors

218 W. Douglas AvenueEl Cajon, California 92020

Introductory Section

Brawley Union High School DistrictAudit Report

For The Year Ended June 30, 2016

TABLE OF CONTENTS

Page Exhibit/Table

FINANCIAL SECTION

Independent Auditor's Report..................................................................................................... 1

Management's Discussion and Analysis (Required Supplementary Information)................... 4

Basic Financial Statements

Government-wide Financial Statements:

Statement of Net Position................................................................................................. 12 Exhibit A-1

Statement of Activities...................................................................................................... 13 Exhibit A-2

Fund Financial Statements:

Balance Sheet - Governmental Funds............................................................................ 14 Exhibit A-3Reconciliation of the Governmental Funds

Balance Sheet to the Statement of Net Position........................................................ 15 Exhibit A-4

Statement of Revenues, Expenditures, and Changes in

Fund Balances - Governmental Funds...................................................................... 16 Exhibit A-5

Reconciliation of the Statement of Revenues, Expenditures, and Changes in

Fund Balances of Governmental Funds to the Statement of Activities.................... 17 Exhibit A-6

Statement of Fiduciary Net Position - Fiduciary Funds.................................................. 18 Exhibit A-7Notes to the Financial Statements ....................................................................................... 19

Required Supplementary Information

Budgetary Comparison Schedules:

General Fund.................................................................................................................... 52 Exhibit B-1

Schedule of Funding Progress for Other Post Employment Benefits Plan......................... 53 Exhibit B-2

Schedule of the District's Proportionate Share of the

Net Pension Liability - California State Teachers Retirement System (Calstrs)........... 54 Exhibit B-3

Schedule of District's Contributions - California State Teachers Retirement System (Cal 55 Exhibit B-4

Schedule of the District's Proportionate Share of theNet Pension Liability - California Public Employees Retirement System (Calpers)...... 56 Exhibit B-5

Schedule of District's Contributions - California Public Employees Retirement System (C 57 Exhibit B-6

Notes to Required Supplementary Information.................................................................... 58

Combining Statements as Supplementary Information:

Combining Balance Sheet - All Nonmajor Governmental Funds........................................ 60 Exhibit C-1Combining Statement of Revenues, Expenditures and Changes in

Fund Balances - All Nonmajor Governmental Funds..................................................... 61 Exhibit C-2

Special Revenue Funds:

Combining Balance Sheet - Nonmajor Special Revenue Funds................................... 62 Exhibit C-3Combining Statement of Revenues, Expenditures and Changes

in Fund Balances - Nonmajor Special Revenue Funds............................................ 63 Exhibit C-4

Brawley Union High School DistrictAudit Report

For The Year Ended June 30, 2016

TABLE OF CONTENTS

Page Exhibit/Table

OTHER SUPPLEMENTARY INFORMATION SECTION

Local Education Agency Organization Structure....................................................................... 64

Schedule of Average Daily Attendance...................................................................................... 65 Table D-1

Schedule of Instructional Time................................................................................................... 66 Table D-2Schedule of Financial Trends and Analysis............................................................................... 67 Table D-3

Reconciliation of Annual Financial and Budget Report

With Audited Financial Statements....................................................................................... 68 Table D-4

Schedule of Charter Schools...................................................................................................... 69 Table D-5

Schedule of Expenditures of Federal Awards ........................................................................... 70 Table D-6

Notes to the Schedule of Expenditures of Federal Awards...................................................... 71

Report on Internal Control over Financial Reporting and on Compliance andOther Matters Based on an Audit of Financial Statements Performed

in Accordance with Government Auditing Standards.......................................................... 72

Report on Compliance for Each Major Program and on Internal Control over

Compliance Required by Title 2 CFR Part 200 (Uniform Guidance).................................. 74

Independent Auditor's Report on State Compliance................................................................. 76

Schedule of Findings and Questioned Costs ............................................................................ 79

Summary Schedule of Prior Audit Findings............................................................................... 82Corrective Action Plan................................................................................................................. 83

This page is left blank intentionally.

Financial Section

Independent Auditor's Report

To the Board of Trustees


Brawley, California

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, each major fund, and

the aggregate remaining fund information of the Brawley Union High School District ("the District") as of and for

the year ended June 30, 2016, and the related notes to the financial statements, which collectively comprise

the District's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in

accordance with accounting principles generally accepted in the United States of America; this includes the

design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of

financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our

audit in accordance with auditing standards generally accepted in the United States of America and the

standards applicable to financial audits contained in Government Auditing Standards, issued by the

Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain

reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the

financial statements. The procedures selected depend on the auditor's judgment, including the assessment of

the risks of material misstatement of the financial statements, whether due to fraud or error. In making those

risk assessments, the auditor considers internal control relevant to the District's preparation and fair

presentation of the financial statements in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internalcontrol. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of

accounting policies used and the reasonableness of significant accounting estimates made by management, as

well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our

audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective

financial position of the governmental activities, each major fund, and the aggregate remaining fund information

of Brawley Union High School District as of June 30, 2016, and the respective changes in financial position, for

the year then ended in accordance with accounting principles generally accepted in the United States ofAmerica.

1

Emphasis of Matter

Change in Accounting Principles

As described in Note A to the financial statements, in 2016, Brawley Union High School District adopted new

accounting guidance, Governmental Accounting Standards Board Statement No. 72, Fair Value. Our opinion

is not modified with respect to this matter.


accounting guidance, Governmental Accounting Standards Board Statement No. 73, Accounting and

Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of

GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68.

Our opinion is not modified with respect to this matter.


accounting guidance, Governmental Accounting Standards Board Statement No. 76, Hierarchy of GAAP.

Our opinion is not modified with respect to this matter.

Other Matters


Accounting principles generally accepted in the United States of America require that the Management's

Discussion and Analysis, budgetary comparison information, schedule of funding progress for OPEB benefits,

schedule of the District's proportionate share of the net pension liability and schedule of District pension

contributions identified as Required Supplementary Information in the table of contents be presented to

supplement the basic financial statements. Such information, although not a part of the basic financial

statements, is required by the Governmental Accounting Standards Board, who considers it to be an essentialpart of financial reporting for placing the basic financial statements in an appropriate operational, economic, or

historical context. We have applied certain limited procedures to the Required Supplementary Information in

accordance with auditing standards generally accepted in the United States of America, which consisted of

inquiries of management about the methods of preparing the information and comparing the information for

consistency with management's responses to our inquiries, the basic financial statements, and other

knowledge we obtained during our audit of the basic financial statements. We do not express an opinion orprovide any assurance on the information because the limited procedures do not provide us with sufficient

evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively

comprise the Brawley Union High School District's basic financial statements. The combining financialstatements are presented for purposes of additional analysis and are not required parts of the basic financial

statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis

as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F -- Audit

Requirements (Uniform Guidance) and is also not a required part of the basic financial statements. The

accompanying other supplementary information is presented for purposes of additional analysis as required by

the State's audit guide, 2015-16 Guide for Annual Audits of K-12 Local Education Agencies andState Compliance Reporting prescribed in Title 5, California Code of Regulations, Section 19810 and is

also not a required part of the basic financial statements.

2

The combining financial statements and other supplementary information and the schedule of expenditures offederal awards are the responsibility of management and were derived from and relate directly to the

underlying accounting and other records used to prepare the basic financial statements. Such information has

been subjected to the auditing procedures applied in the audit of the basic financial statements and certain

additional procedures, including comparing and reconciling such information directly to the underlying

accounting and other records used to prepare the basic financial statements or to the basic financial

statements themselves, and other additional procedures in accordance with auditing standards generallyaccepted in the United States of America. In our opinion, the combining financial statements and other

supplementary information and the schedule of expenditures of federal awards are fairly stated in all material

respects in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 15,2016 on our consideration of Brawley Union High School District's internal control over financial reporting and

on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements

and other matters. The purpose of that report is to describe the scope of our testing of internal control over

financial reporting and compliance and the results of that testing, and not to provide an opinion on internal

control over financial reporting or on compliance. That report is an integral part of an audit performed in

accordance with Government Auditing Standards in considering Brawley Union High School District's

internal control over financial reporting and compliance.

El Cajon, California

December 15, 2016

3

4

BRAWLEY UNION HIGH SCHOOL DISTRICT

Management Discussion and Analysis

For the Fiscal Year Ended June 30, 2016

(Unaudited)

This section of Brawley Union High School District’s (BUHSD) annual financial reports

presents the discussion and analysis of the District’s financial performance during the fiscal year

that ended June 30, 2016. This Management Discussion and Analysis (MD&A) should be read in

conjunction with the District’s financial statements, which immediately follow this section.

FINANCIAL HIGHLIGHTS

District CBEDS increased from 1,879 in October 2014 to 1,885 in October 2015. This

represents an increase of 0.31%.

The District continues to maintain adequate reserves in the general fund and the special

reserve fund. These reserves total 34.89% compared to the 3% minimum reserve

required by the State.

It was necessary for the district’s general fund to give financial support to the cafeteria

and child development fund.

OVERVIEW OF THE FINANCIAL STATEMENTS

This annual report consists of three parts – management’s discussion and analysis (this

section), the basic financial statements, and required supplementary information. The basic

financial statements include two kinds of statements that present different views of the

District

The first two statements are district-wide financial statements that provide both short-

term and long-term information about the District’s overall financial status.

The remaining statements are fund financial statements that focus on individual parts

of the District, reporting the District’s operations in more detail than the district-wide

statements.

The governmental funds statements tell how basic services like regular and special

education were financed as well as what remains for future spending.

Proprietary funds statements offer short and long-term financial information about

the activities the district operates like businesses.


Management Discussion and Analysis, June 2016

5

Fiduciary funds statements provide information about the financial relationships in

which the District acts solely as a trustee or agent for the benefit of others to whom

the resources belong.

The financial statements also include notes that explain some of the information in the

statements and provide more detailed data. The statements are followed by a section of

required supplementary information that further explains and supports the financial

statements with a comparison of the District’s budget for the fiscal year. Figure A-1 shows

how the various parts of this annual report are arranged and related to one another.

Figure A-2 summarizes the major features of the District’s financial statements, including the

portion of the District’s activities they cover and the types of information they contain.

The remainder of this overview section of management’s discussion and analysis highlights

the structure and contents of each of the statements.

District-wide Statements

The District-wide statements report information about the District as a whole using

accounting methods similar to those used by private sector companies. The Statement of Net

Position includes all of the District’s assets and liabilities. All of the current fiscal year’s

revenues and expenses are accounted for in the Statement of Activities regardless of when

cash is received or paid.

The two district-wide statements report the District’s net position and how it has changed.

Net Position – the difference between the District’s assets and liabilities – are only one way

to measure the District’s financial health.

Summary

Figure A-1 Organization of BUHSD's

Annual Financial Report

Detail

Management's

Discussion

and

Analysis

Basic

Financial

Statements

Required

Supplementary

Information

Notes

to the

Financial

Statements

Fund

Financial

Statements

District-Wide

Financial

Statements



6

Over time, increases or decreases in the District’s net position are an indicator of

whether its financial position is improving or deteriorating, respectively.

To assess the overall health of the District, you need to consider additional, non-

financial factors such as changes in the District’s property tax base and the condition

of school buildings and other facilities.

In the district-wide financial statements the District’s activities are divided into two

categories:

Governmental activities – Most of the District’s basic services are included here, such

as regular and special education, transportation and administration. Property taxes

and state aid finance most of these activities.

Business-type activities – (Our district does not have any business-type activities)

Figure A-2 summarizes the major features of the District’s financial statements, including the

portion of the District’s activities they cover and the types of information they contain.

Figure A-2. Major Features of the District-wide and Fund Financial Statements

Fund Statement

Type of Statements District-Wide Governmental Funds Proprietary Funds Fiduciary Funds

Scope

Entire District, except fiduciary funds

The activities of the district that are not proprietary or fiduciary, such as special education and building maintenance

Activities the district operates similar to private business; food service and adult education

Instances in which the district administers resources on behalf of someone else, such as scholarship programs and student activities monies

*statement of net assets

*balance sheet *statement of net assets

*statement of fiduciary net assets

Required Financial Statements

*statement of activities *statement of revenues, expenditures & changes in fund balances

*statement of revenues, expenses & changes in fund net assets *statement of cash flows

*statement of changes in fiduciary net assets

Accounting Basis and Measured Focus

Accrual accounting and economic resources focus

Modified accrual accounting and current financial resources focus



Type of asset/liability Information

All assets and liabilities, both financial and capital, short-term and long-term

Only assets expected to be used up and liabilities that come due during the year or soon thereafter; no capital assets included

All assets and liabilities, both financial and capital, and short-term and long-term

All assets and liabilities, both short-term and long-term: the funds do not currently contain non-financial assets, though they can

Type of inflow/outflow information

All revenues and expenses during the year, regardless of when cash is received or paid

Revenues for which cash is received during or soon after the end of the year; expenditures when foods or services have been received and payment is due during the year or soon thereafter.

All revenues and expenses during the year, regardless of when cash is received or paid

All revenues and expenses during the year, regardless of when cash is received or paid.



7

Fund Financial Statements

The fund financial statements provide more detailed information about the District’s most

significant funds-not the District as a whole. Funds are accounting devices the District uses to

keep track of specific sources of funding and spending on particular programs:

Some funds are required by State law and by bond covenants.

The District establishes other funds to control and manage money for particular purposes

(like repaying its long-term debts) or to show that it is properly using certain revenues

(like federal grants).

There are three kinds of funds. Our district currently operates only two of these funds –

governmental and fiduciary.

The following information describes the three types of funds available and their purpose.

Governmental funds – Most of the District’s basic services are included in governmental funds

which generally focus on (1) how cash and other financial assets that can readily be converted to

cash flow in and out and (2) the balances left at fiscal year-end that are available for spending.

Consequently, the governmental funds statements provide a detailed short-term view that helps

you determine whether there are more or fewer financial resources that can be spent in the near

future to finance the District’s programs. Because this information does not encompass the

additional long-term focus of the district-wide statements, we provide additional information at

the bottom of the governmental funds statements that explain the relationship (or differences)

between them.

Proprietary funds – Services for which the District charges a fee are generally reported in

proprietary funds. Proprietary funds are reported in the same way as the district-wide statements.

(The district does not currently have any proprietary funds.)

Enterprise funds (one type of proprietary fund) are the same as its business-type activities, but

provide more detail and additional information, such as cash flows (The district does not

currently have any enterprise funds.)

Internal service funds (the other kind of proprietary fund) are used to report activities that

provide supplies and services for the District’s other programs and activities. (the district does

not currently have any internal service funds.)

Fiduciary Funds – The District is the trustee, or fiduciary, for assets that belong to others, such

as trust funds and the student activity fund. The District is responsible for ensuring that the

assets reported in these funds are used only for their intended purposes. All of the District’s

fiduciary activities are reported in a separate statement of fiduciary net assets and a statement of

changes in fiduciary net assets. These activities are excluded from the district-wide financial



8

statements because the District cannot use these assets to finance its operations. The only active

fiduciary fund for our District is the Associated Student Body Fund.

FINANCIAL ANALYSIS OF THE DISTRICT AS A WHOLE

Net Position

The District’s net position was $6,970,827 as of June 30, 2016. The Statement of Net Position

(see Table A-1) provides the perspective of the District as a whole. All of the data is from the

District’s governmental activities. The District does not operate any business-like entities.

Table A-1

Statement of Net Position

Governmental Governmental Governmental

Activities Activities Activities

2015/16 2014/15 2013/14

Current & Other Assets 10,768,234 10,525,722 10,210,698

Capital Assets 23,490,432 22,200,168 17,719,168

Total Assets 34,258,666 32,725,890 27,929,866

Long-Term Debt Outstanding 28,717,246 25,127,373 8,137,386

Other Liabilities 902,793 1,658,997 1,871,588

Total Liabilities 29,602,678 26,786,390 10,008,974

Net Position

Invested in Net Assets,

Net of Related Debt 11,975,138 5,606,069 10,024,168

Restricted 2,882,098

Unrestricted -7,886,409 5,606,069 8,076,724

Total Net Position 6,970,827 10,220,168 18,100892

Changes in Net Position

A comparative analysis of the changes in government-wide data is shown in the table above.

The total general revenues for governmental activities were $20,387,886 as June 30, 2016. See

Table A-2 for the breakdown of the revenue sources.

Table A-2

Revenue for Governmental Activities

2015/16 2014/2015 2013/14

Taxes 2,899,116 2,531,572 2,226,878

Federal and State 17,208,609 15,625,220 13,169,286

Interest/Investment 51,222 50,091 36,050

Interagency Revenues/Misc 228,939 797,901 794,865

Total Revenue 20,387,886 19,004,784 16,227,079,



9

The total cost of all programs and services was $23,432,224. The majority of the District’s

expenses are for instruction and instruction related expenses. Table A-3 shows the expenditures

by function.

Table A-3

Expenditures for Government Activities

2015/16 2014/15 2013/14

Instruction 12,455,387 10,161,701 9,358,624

Instruction Related

Library/Technology 658,438 428,510 202,200

School Adm/Superv of Instruction 829,739 646,516 655,979

Pupil Services 3,158,358 2,944,776 2,909,165

General Administration 1,493,395 1,310,846 1,202,788

Plant Services 2,934,463 2,135,315 1,917,760

Other Outgo 1,286,348 1,381,627 1,277,191

Other Expenses 616,096 1,050,784 935,917

23,432,224 20,060,075 18,459,624

Business type Activities

The District did not operate any business-type activities.

FINANCIAL ANALYSIS OF THE DISTRICT’S FUNDS

The financial performance as a whole is reflected in the District’s governmental funds as well.

As the District completed the fiscal year, the governmental funds reported a combined fund

balance of $9,953,436. This is more than the 2014/2015 balance of $9,535,322.

General Fund Budgetary Highlights

Over the course of the fiscal year, the District revised the budget many times. The budget

revisions generally fall into two categories:

Changes made due to the adoption of the Governor’s budget and changes in revenue due

to increases/decreases in ADA.

The chart below compares the restricted and unrestricted components of the general fund for the

past three fiscal years. It is important to note that the unrestricted balance increased over the

prior year.



10

Components of the Ending Balance

2015/16 2014/15 2013/14

Restricted 2,572,879 386,798 475,868

Unrestricted 7,380,557 6,077,696 6,148,532

Total 9,953,436 6,464,494 6,624,399

These balances do not include the Special Reserve balance, which was $528,055 as of June 30,

2016.

CAPITAL ASSET AND DEBT ADMINISTATION

By June 30, 2016, the District had net capital assets totaling $22,200,168. This includes Work in

Progress of $3,400,261 for facility upgrades. Table A-4 shows the capital assets by category for

the past three years.

Table A-4

Capital Assets, Net of Depreciation

2015/16 2014/15 2013/14

Land 362,015 362,015 362,015

Site Improvements 7,627,144 7,567,889 1,996,619

Buildings 26,252,581 24,867,331 14,895,823

Equipment 6,796,379 2,649,158 411,564

Work In Progress 234,374 3,400,261 84,020

41,272,493 38,846,654 17,750,042

The $41 million in net capital assets at June 30, 2016, represents an increase from June 30, 2015.

Long-Term Debt

At fiscal year-end, the District had $28.7 million in long-term debt. The majority of this debt is

in general obligation bonds and the Net Pension Liability but there is also debt for compensated

absences and post retirement benefits. Table A-5 shows the District’s long-term debt as of June

30, 2016.



11

Table A-5

BUHSD Outstanding Long-Term Debt

2015/16 2014/15 2013/14

General Obligation Bonds 7,297,361 11,980,000 7,515,000

Net OPEB obligation 794,671 766,172 655,860.

Net Pension Liability 16,257,667 12,845,907 0

Compensated Absences 132,253 131,484 124,695

Other Long Term Debt 4,235,294

28,717,246 25,723,563 8,295,556

The state limits the amount of debt a district can issue to 1.25% of the assessed value of property

within a District’s boundaries. Based on this, the maximum debt is $16,331,960. The District’s

general obligation debt ratio as of June 30, 2015 was 100%.

FACTORS BEARING ON THE DISTRICT’S FUTURE

At the time these financial statements were prepared and audited, the District was aware of the

following factors that could affect the District’s future.

The continuing encroachment on the general fund by the cafeteria fund.

The State’s fiscal condition.

Escalating cost of health insurance coverage for all employees.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, taxpayers, customers, investors, and

creditors with a general overview of the District’s finances and to determine the District’s

accountability for the money it receives. Additional financial information can be obtained by

contacting the District’s Business Office, Brawley Union High School District, 480 N. Imperial

Ave., Brawley, CA 92227.

Basic Financial Statements

EXHIBIT A-1

BRAWLEY UNION HIGH SCHOOL DISTRICTSTATEMENT OF NET POSITION

JUNE 30, 2016

Governmental

Activities

ASSETS

Cash $ 9,082,416

Receivables 1,622,104

Stores 3,414

Prepaid Expenses 60,300

Capital Assets:

Land 362,015

Improvements 7,627,144

Buildings 26,252,581

Equipment 6,796,379

Work in Progress 234,374

Less Accumulated Depreciation (17,782,061)

Total Assets 34,258,666

DEFERRED OUTFLOWS OF RESOURCES 3,155,176

LIABILITIES

Accounts Payable 739,260

Unearned Revenue 163,533

Long-Term Liabilities:

Due Within One Year 738,044

Due in More Than One Year 27,979,202

Total Liabilities 29,620,039

DEFERRED INFLOWS OF RESOURCES 822,976

NET POSITION

Net Investment in Capital Assets 11,975,138

Restricted for:

Capital Project 1,546,658

Debt Service 542,011

Educational programs 702,164

Other purposes (expendable) 24,551

Other purposes (nonexpendable) 66,714

Unrestricted (7,886,409)

Total Net Position $ 6,970,827

The accompanying notes are an integral part of this statement.

12

EXHIBIT A-2

BRAWLEY UNION HIGH SCHOOL DISTRICTSTATEMENT OF ACTIVITIES

FOR THE YEAR ENDED JUNE 30, 2016

Net (Expenses)

Revenue and

Changes in

Program Revenues Net Position

Operating Capital

Charges for Grants and Grants and Governmental

Functions Expenses Services Contributions Contributions Activities

Governmental Activities:

Instruction $ 12,455,387 $ 38,648 $ 1,848,481 $ - $ (10,568,258)

Instruction-Related Services:

Instructional Supervision

and Administration 147,669 - 63,251 - (84,418)

Instructional Library, Media

and Technology 510,769 - 30,176 - (480,593)

School Site Administration 829,739 - 172,764 - (656,975)

Pupil Services:

Home-to-School Trans-

portation 723,434 - 1,099 - (722,335)

Food Services 594,551 42,383 454,691 - (97,477)

All Other Pupil Services 1,840,373 - 386,247 - (1,454,126)

General Administration:

Centralized Data Processing 85,290 - - - (85,290)

All Other General

Administration 1,408,105 746 53,188 - (1,354,171)

Plant Services 2,934,463 3,282 56,925 - (2,874,256)

Ancillary Services 977,308 - 26,729 - (950,579)

Community Services 309,040 21,979 92,416 - (194,645)

Interest on Long-Term Debt 254,919 (254,919)

Other Outgo 224,411 - 111,782 - (112,629)

Depreciation (Unallocated)* 136,766 (136,766)

Total Expenses $ 23,432,224 $ 107,038 $ 3,297,749 $ - $ (20,027,437)

General Revenues:

Taxes and Subventions:

Taxes Levied for General Purposes 2,358,201

Taxes Levied for Debt Service 434,214

Taxes Levied for Other Specific Purposes 106,701

Federal and State Aid Not Restricted to Specific Programs 17,208,609

Interest and Investment Earnings 51,222

Miscellaneous 228,939

Total General Revenues $ 20,387,886

Change in Net Position 360,449

Net Position Beginning - Restated (Note R) 6,610,378

Net Position Ending $ 6,970,827


13

EXHIBIT A-3

BRAWLEY UNION HIGH SCHOOL DISTRICTBALANCE SHEET - GOVERNMENTAL FUNDS

JUNE 30, 2016

Capital Other Total

General Facilities Governmental Governmental

Fund Fund Funds Funds

ASSETS:

Cash in County Treasury $ 8,132,973 $ 5,867 $ 552,703 $ 8,691,543

Cash on Hand and in Banks - - 5,000 5,000

Cash in Revolving Fund 3,000 - - 3,000

Cash with a Fiscal Agent/Trustee - - 382,876 382,876

Accounts Receivable 574,728 942,248 105,128 1,622,104

Due from Other Funds 218,675 - 8,461 227,136

Stores Inventories - - 3,414 3,414

Prepaid Expenditures 60,300 - - 60,300

Total Assets 8,989,676 948,115 1,057,582 10,995,373

LIABILITIES AND FUND BALANCE:

Liabilities:

Accounts Payable $ 618,680 $ 5,584 $ 27,004 $ 651,268

Due to Other Funds 8,461 141,000 77,675 227,136

Unearned Revenue 163,533 - - 163,533

Total Liabilities 790,674 146,584 104,679 1,041,937

Fund Balance:

Nonspendable Fund Balances:

Revolving Cash 3,000 - - 3,000


Prepaid Items 60,300 - - 60,300

Restricted Fund Balances 217,310 - 24,552 241,862

Assigned Fund Balances 537,835 801,531 924,937 2,264,303

Unassigned:

Reserve for Economic Uncertainty 1,267,118 - - 1,267,118

Other Unassigned 6,113,439 - - 6,113,439

Total Fund Balance 8,199,002 801,531 952,903 9,953,436

Total Liabilities and Fund Balances $ 8,989,676 $ 948,115 $ 1,057,582 $ 10,995,373


14

EXHIBIT A-4

BRAWLEY UNION HIGH SCHOOL DISTRICTRECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE STATEMENT OF NET POSITION

JUNE 30, 2016

Total fund balances - governmental funds $ 9,953,436

Amounts reported for governmental activities in the statement of net position are different 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 41,272,493

Accumulated depreciation (17,782,061)

Net: 23,490,432

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: (87,995)

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 resources relating to pensions 2,775,676

Deferred inflows of resources relating to pensions (822,976)

Deferred gain or loss on debt refunding: In the government wide financial statements deferred

gain or loss on debt refunding is recognized as a deferred outflow of resources (for a loss) or

deferred inflow of resources (for a gain) and subsequently amortized over the life of the debt.

Deferred gain or loss on debt refunding recognized as a deferred outflow of resources or deferred

inflow of resources on the statement of net position was: 379,500

Long-term liabilities: In governmental funds, only current liabilities are reported. In the statement

of net position, all liabilities, including long-term liabilities, are reported. Long-term liabilities

relating to governmental activities consist of:

General obligation bonds payable 7,297,361

Net pension liability 16,257,667

Net OPEB obligation 794,671

Compensated absences payable 132,253

Other general long-term debt 4,235,294

Total (28,717,246)

Net position of governmental activities - statement of net position $ 6,970,827


15

EXHIBIT A-5

BRAWLEY UNION HIGH SCHOOL DISTRICTSTATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES - GOVERNMENTAL FUNDS


Capital Other Total



Revenues:

LCFF Sources:

State Apportionment or State Aid $ 12,900,429 $ - $ - $ 12,900,429

Education Protection Account Funds 2,826,392 - - 2,826,392

Local Sources 2,372,673 - - 2,372,673

Federal Revenue 1,408,225 - 517,657 1,925,882

Other State Revenue 2,287,067 - 144,416 2,431,483

Other Local Revenue 701,907 110,854 557,811 1,370,572

Total Revenues 22,496,693 110,854 1,219,884 23,827,431

Expenditures:

Current:

Instruction 10,570,690 - 85,445 10,656,135

Instruction - Related Services 1,368,072 - - 1,368,072

Pupil Services 2,356,039 - 587,792 2,943,831

Ancillary Services 878,060 - - 878,060

Community Services 108,450 - 160,386 268,836

General Administration 1,384,141 - 1,196 1,385,337

Plant Services 2,241,799 12,506 42,819 2,297,124

Other Outgo 224,411 - - 224,411

Capital Outlay 1,758,505 26,925 923,146 2,708,576

Debt Service:

Principal 264,706 - 200,000 464,706

Interest - - 214,229 214,229

Total Expenditures 21,154,873 39,431 2,215,013 23,409,317

Excess (Deficiency) of Revenues

Over (Under) Expenditures 1,341,820 71,423 (995,129) 418,114

Other Financing Sources (Uses):

Transfers In - - 131,835 131,835

Transfers Out (131,835) - - (131,835)

Total Other Financing Sources (Uses) (131,835) - 131,835 -

Net Change in Fund Balance 1,209,985 71,423 (863,294) 418,114

Fund Balance, July 1 6,989,017 730,108 1,816,197 9,535,322

Fund Balance, June 30 $ 8,199,002 $ 801,531 $ 952,903 $ 9,953,436


16

EXHIBIT A-6

BRAWLEY UNION HIGH SCHOOL DISTRICTRECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES


Total change in fund balances - governmental funds $ 418,114

Amounts reported for governmental activities in the statement of activities are different 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 2,425,839

Depreciation expense (1,135,575)

Net 1,290,264

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 reduction of liabilities. Expenditures for repayment of the principal portion of long-term debt

were: 464,706

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: (28,499)

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: (15,568)

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: (1,742,674)

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 discount it is recognized as an

Other Financing Source or an Other Financing Use in the period it is incurred. In the

government-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 premium

or discount, or deferred gain or loss from debt refunding, for the period is: (25,125)

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: (769)

Change in net position of governmental activities $ 360,449


17

EXHIBIT A-7

BRAWLEY UNION HIGH SCHOOL DISTRICTSTATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS

JUNE 30, 2016

Agency

Fund

Student

Body

Fund

ASSETS:

Cash on Hand and in Banks $ 131,319

Total Assets 131,319

LIABILITIES:

Due to Student Groups $ 131,319

Total Liabilities 131,319

NET POSITION:

Total Net Position $ -


18

BRAWLEY UNION HIGH SCHOOL DISTRICTNOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED JUNE 30, 2016

A. Summary of Significant Accounting Policies

Brawley Union High School District (District) accounts for its financial transactions in accordance with the policies and

procedures of the Department of Education's "California School Accounting Manual". The accounting policies of the

District conform to accounting principles generally accepted in the United States of America (GAAP) as prescribed by

the Governmental Accounting Standards Board (GASB) and the American Institute of Certified Public Accountants

(AICPA).

1. Reporting Entity

The District's combined financial statements include the accounts of all its operations. The District evaluated

whether any other entity should be included in these financial statements. The criteria for including

organizations as component units within the District's reporting entity, as set forth in GASB Statement No. 14,

"The Financial Reporting Entity," include whether:

- the organization is legally separate (can sue and be sued in its name)

- the District holds the corporate powers of the organization

- the District appoints a voting majority of the organization's board

- the District is able to impose its will on the organization

- the organization has the potential to impose a financial benefit/burden on the District

- there is fiscal dependency by the organization on the District

The District also evaluated each legally separate, tax-exempt organization whose resources are used principally

to provide support to the District to determine if its omission from the reporting entity would result in financial

statements which are misleading or incomplete. GASB Statement No. 14 requires inclusion of such an

organization as a component unit when: 1) The economic resources received or held by the organization are

entirely or almost entirely for the direct benefit of the District, its component units or its constituents; and 2) The

District or its component units is entitled to, or has the ability to otherwise access, a majority of the economic

resources received or held by the organization; and 3) Such economic resources are significant to the District.

Based on these criteria, the District has no component units. Additionally, the District is not a component unit of

any other reporting entity as defined by the GASB Statement.

2. Basis of Presentation, Basis of Accounting

a. Basis of Presentation

Government-wide Statements: The statement of net position and the statement of activities include the

financial activities of the overall government, except for fiduciary activities. Eliminations have been made

to minimize the double-counting of internal activities. Governmental activities generally are financed

through taxes, intergovernmental revenues, and other nonexchange transactions.

The statement of activities presents a comparison between direct expenses and program revenues for each

function of the District's governmental activities. Direct expenses are those that are specifically associated

with a program or function and, therefore, are clearly identifiable to a particular function. The District does

not allocate indirect expenses in the statement of activities. Program revenues include (a) fees, fines, and

charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions

that are restricted to meeting the operational or capital requirements of a particular program. Revenues

that are not classified as program revenues, including all taxes, are presented as general revenues.

Fund Financial Statements: The fund financial statements provide information about the District's funds,

with separate statements presented for each fund category. The emphasis of fund financial statements is on

major governmental funds, each displayed in a separate column. All remaining governmental funds are

aggregated and reported as nonmajor funds.

19



The District reports the following major governmental funds:

General Fund. This is the District's primary operating fund. It accounts for all financial resources of the

District except those required to be accounted for in another fund.

Capital Facilities Fund. This fund is used to account for the collection of developer fees and associated

expenditures.

In addition, the District reports the following fund types:

Special Revenue Funds: These funds are established to account for the proceeds from specific revenue

sources (other than trusts, major capital projects, or debt service) that are restricted or committed to the

financing of particular activities and that compose a substanital portion of the inflows of the fund.

Additional resources that are restricted, committed, or assigned to the purpose of the fund may also be

reported in the fund.

Capital Projects Funds: These funds are established to account for financial resources to be used for the

acquisition or construction of major capital facilities and other capital assets (other than those financed

by proprietary funds from trust funds).

Debt Service Funds: These funds are established to account for the accumulation of resources for and

the payment of principal and interest on general long-term debt.

Internal Service Funds: These funds are used to account for revenues and expenses related to services provided

to parties inside the District. These funds facilitate distribution of support costs to the users of support

services on a cost-reimbursement basis. Because the principal users of the internal services are the

District's governmental activities, this fund type is included in the "Governmental Activities" column of the

government-wide financial statements.

Agency Funds: These funds are used to report student activity funds and other resources held in a purely custodial

capacity (assets equal liabilities). Agency funds typically involve only the receipt, temporary investment, and

remittance of fiduciary resources to individuals, private organizations, or other governments.

Fiduciary funds are reported in the fiduciary fund financial statements. However, because their assets are held in

a trustee or agent capacity and are therefore not available to support District programs, these funds are not

included in the government-wide statements.

b. Measurement Focus, Basis of Accounting

Government-wide, Proprietary, and Fiduciary Fund Financial Statements: These financial statements are

reported using the economic resources measurement focus. They are reported using the accrual basis of

accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are

incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the

District gives (or receives) value without directly receiving (or giving) equal value in exchange, include

property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is

recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and

donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

20



Governmental Fund Financial Statements: Governmental funds are reported using the current financial

resources measurement focus and the modified accrual basis of accounting. Under this method, revenues

are recognized when measurable and available. The District does not consider revenues collected after its

year-end to be available in the current period. Revenues from local sources consist primarily of property

taxes. Property tax revenues and revenues received from the State are recognized under the

susceptible-to-accrual concept. Miscellaneous revenues are recorded as revenue when received in cash

because they are generally not measurable until actually received. Investment earnings are recorded as

earned, since they are both measurable and available. Expenditures are recorded when the related fund

liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and

compensated absences, which are recognized as expenditures to the extent they have matured. General

capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general

long-term debt and acquisitions under capital leases are reported as other financing sources.

When the District incurs an expenditure or expense for which both restricted and unrestricted resources may

be used, it is the District's policy to use restricted resources first, then unrestricted resources.

3. Encumbrances

Encumbrance accounting is used in all budgeted funds to reserve portions of applicable appropriations for which

commitments have been made. Encumbrances are recorded for purchase orders, contracts, and other

commitments when they are written. Encumbrances are liquidated when the commitments are paid. All

encumbrances are liquidated as of June 30.

4. Budgets and Budgetary Accounting

Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all

governmental funds. By state law, the District's governing board must adopt a final budget no later than July 1.

A public hearing must be conducted to receive comments prior to adoption. The District's governing board

satisfied these requirements.

These budgets are revised by the District's governing board and district superintendent during the year to give

consideration to unanticipated income and expenditures.

Formal budgetary integration was used as a management control device during the year for all budgeted funds.

The District employs budget control by minor object and by individual appropriation accounts. Expenditures

cannot legally exceed appropriations by major object code.

5. Revenues and Expenses

a. Revenues - Exchange and Non-Exchange

Revenue resulting from exchange transactions, in which each party gives and receives essentially equal

value, is recorded on the accrual basis when the exchange takes place. On a modified accrual basis,

revenue is recorded in the fiscal year in which the resources are measurable and become

available. Available means that the resources will be collected within the current year or expected

to be collected soon enough thereafter, to be used to pay liabilities of the current fiscal year.

Generally, available is defined as collectible within 60 days. However, to achieve comparability of

reporting among California districts and so as to not distort normal revenue patterns, with specific

respect to reimbursement grants and corrections to State-aid apportionments, the California Department

of Education has defined available for districts as collectible within one year. The following revenue

sources are considered to be both measurable and available at fiscal year-end: State apportionments,

interest, certain grants, and other local sources.

21



Non-exchange transactions are transactions in which the District receives value without directly giving

equal value in return, including property taxes, certain grants, entitlements, and donations. Revenue

from property taxes is recognized in the fiscal year in which the taxes are received. Revenue from

certain grants, entitlements, and donations is recognized in the fiscal year in which all eligibility

requirements have been satisfied. Eligibility requirements include time and purpose restrictions. On a

modified accrual basis, revenue from non-exchange transactions must also be available before it can

be recognized.

b. Expenses/Expenditures

On the accrual basis of accounting, expenses are recognized at the time they are incurred. The

measurement focus of governmental fund accounting is on decreases in net financial resources

(expenditures) rather than expenses. Expenditures are generally recognized in the accounting period in

which the related fund liability is incurred, if measurable, and typically paid within 90 days. Principal

and interest on long-term obligations, which has not matured, are recognized when paid in the

governmental funds as expenditures. Allocations of costs, such as depreciation and amortization, are

not recognized in the governmental funds but are recognized in the government-wide financial

statements.

6. Assets, Liabilities, and Equity

a. Deposits and Investments

Cash balances held in banks and in revolving funds are insured to $250,000 by the Federal Depository

Insurance Corporation. All cash held by the financial institutions is fully insured or collateralized.

In accordance with Education Code Section 41001, the District maintains substantially all its cash in the

Imperial County Treasury. The county pools these funds with those of other districts in the county and

invests the cash. These pooled funds are carried at cost, which approximates market value. Interest earned

is deposited quarterly into participating funds, except for the Tax Override Funds, in which interest earned

is credited to the general fund. Any investment losses are proportionately shared by all funds in the pool.

The county is authorized to deposit cash and invest excess funds by California Government Code Section

53648 et seq. The funds maintained by the county are either secured by federal depository insurance or are

collateralized.

Information regarding the amount of dollars invested in derivatives with Imperial County Treasury was not

available.

b. Stores Inventories and Prepaid Expenditures

Inventories are recorded using the purchases method in that the cost is recorded as an expenditure at the

time individual inventory items are purchased. Inventories are valued at average cost and consist of

expendable supplies held for consumption. Reported inventories are equally offset by a fund balance

reserve, which indicates that these amounts are not "available for appropriation and expenditure" even

though they are a component of net current assets.

The District has the option of reporting an expenditure in governmental funds for prepaid items either when

purchased or during the benefiting period. The District has chosen to report the expenditure when incurred.

22



c. Capital Assets

Purchased or constructed capital assets are reported at cost or estimated historical cost. Donated fixed assets

are recorded at their estimated fair value at the date of the donation. The cost of normal maintenance and repairs

that do not add to the value of the asset or materially extend assets' lives are not capitalized. A capitalization

threshold of $5,000 is used.

Capital assets are being depreciated using the straight-line method over the following estimated useful lives:

Estimated

Asset Class Useful Lives

Buildings 20-50

Building Improvements 10-20

Vehicles 5-15

Office Equipment 5-20

Computer Equipment 5-20

d. Compensated Absences

Accumulated unpaid employee vacation benefits are recognized as liabilities of the District. The current

portion of the liabilities is recognized in the general fund at year end.

Accumulated sick leave benefits are not recognized as liabilities of the District. The District's policy is to

record sick leave as an operating expense in the period taken since such benefits do not vest nor is payment

probable; however, unused sick leave is added to the creditable service period for calculation of retirement

benefits when the employee retires.

e. Unearned Revenue

Unearned revenue arises when potential revenue does not meet both the "measurable" and "available"

criteria for recognition in the current period or when resources are received by the District prior to the

incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are

met, or when the District has a legal claim to the resources, the liability for unearned revenue is removed

from the balance sheet and revenue is recognized.

f. Interfund Activity

Interfund activity results from loans, services provided, reimbursements or transfers between funds. Loans

are reported as interfund receivables and payables as appropriate and are subject to elimination upon

consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and

expenditures or expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate

benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated

as transfers. Transfers In and Transfers Out are netted and presented as a single "Transfers" line on the

government-wide statement of activities. Similarly, interfund receivables and payables are netted and

presented as a single "Internal Balances" line of the government-wide statement of net position.

g. Property Taxes

Secured property taxes attach as an enforceable lien on property as of March 1. Taxes are payable in two

installments on November 15 and March 15. Unsecured property taxes are payable in one installment on or

before August 31. The County of Imperial bills and collects the taxes for the District.

23



h. Fund Balances - Governmental Funds

Fund balances of the governmental funds are classified as follows:

Nonspendable Fund Balance - represents amounts that cannot be spent because they are either not in

spendable form (such as inventory or prepaid insurance) or legally required to remain intact (such as notes

receivable or principal of a permanent fund).

Restricted Fund Balance - represents amounts that are constrained by external parties, constitutional

provisions or enabling legislation.

Committed Fund Balance - represents amounts that can only be used for a specific purpose because of a

formal action by the District's governing board. Committed amounts cannot be used for any other purpose

unless the governing board removes those constraints by taking the same type of formal action. Committed

fund balance amounts may be used for other purposes with appropriate due process by the governing

board. Commitments are typically done through adoption and amendment of the budget. Committed fund

balance amounts differ from restricted balances in that the constraints on their use do not come from

outside parties, constitutional provisions, or enabling legislation.

Assigned Fund Balance - represents amounts which the District intends to use for a specific purpose, but

that do not meet the criteria to be classified as restricted or committed. Intent may be stipulated by the

governing board or by an official or body to which the governing board delegates the authority. Specific

amounts that are not restricted or committed in a special revenue, capital projects, debt service or

permanent fund are assigned for purposes in accordance with the nature of their fund type or the fund's

primary purpose. Assignments within the general fund conveys that the intended use of those amounts is for

a specific purpose that is narrower than the general purposes of the District itself.

Unassigned Fund Balance - represents amounts which are unconstrained in that they may be spent for any

purpose. Only the general fund reports a positive unassigned fund balance. Other governmental funds

might report a negative balance in this classification because of overspending for specific purposes for

which amounts had been restricted, committed or assigned.

When an expenditure is incurred for a purpose for which both restricted and unrestricted fund balance is

available, the District considers restricted funds to have been spent first. When an expenditure is incurred for

which committed, assigned, or unassigned fund balances are available, the District considers amounts to

have been spent first out of committed funds, then assigned funds, and finally unassigned funds.

i. Minimum Fund Balance

The District has adopted a policy to maintain a minimum economic uncertainty reserve of at least 5% of

total general fund expenditures and other financing uses. The resreve may be increased from time to

time in order to address specific anticipated revenue or cash flow shortfalls. It is the District's intent to

continuously sustain a 5% economic uncertainty reserve. The primary purpose of this reserve is to avoid

the need for services level reductions in the event of economic downturn. The District is committedd to

maintaining a prudent level of financial resources to protect against the need to reduce service levels

because of temporary revenue shortfalls or unpredicted expenditures. Because amounts in the

nonspendable, restricted, committed and assigned categories are subject to varying constraints in use,

the Reserve for Economic Uncertainties consists of balances that are otherwise unassigned.

7. Deferred Inflows and Deferred Outflows of Resources

Deferred outflows of resources is a consumption of net assets or net position that is applicable to a future reporting

period. Deferred inflows of resources is an acquisition of net assets or net position that is applicable to a future

reporting period. Deferred outflows of resources and deferred inflows of resources are recorded in accordance with

GASB Statement numbers 63 and 65.

24



8. GASB 54 Fund Presentation

Consistent with fund reporting requirements established by GASB Statement No. 54, Fund 17 (Special

Reserve Fund for Other Than Capital Outlay) is merged with the General Fund for purposes of presentation in

the audit report.

9. Pensions

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of

resources related to pensions, and pension expense, information about the fiduciary net position of the CalPERS

Schools Pool Cost-Sharing Multiple-Employer Plan (CalPERS Plan) and CalSTRS Schools Pool Cost-Sharing

Multiple Employer Plan (CalSTRS Plan) and additions to/deductions from the CalPERS Plan and CalSTRS

Plan's fiduciary net positions have been determined on the same basis as they are reported by the CalPERS

Financial Office and CalSTRS Financial Office. For this purpose, benefit payments (including refunds of

employee contributions) are recognized when currently due and payable in accordance with the benefit terms.

Investments are reported at fair value.

GASB 68 requires that the reported results must pertain to liability and asset information within certain defined

time frames. For this report, the following time frames are used:

Valuation Date (VD) June 30, 2014

Measurement Date (MD) June 30, 2015

Measurement Period (MP) July 1, 2014 to June 30, 2015

10. Use of Estimates

The preparation of financial statements in conformity with GAAP requires the use of management's estimates.

Actual results could differ from those estimates.

11. Fair Value Measurements

The District categorizes its fair value measurements within the fair value hierarchy established by generally

accepted accounting principles as defined by Governmental Accounting Standards Board (GASB) Statement

No. 72. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The

hierarchy is detailed as follows:

Level 1 Inputs: Quoted prices (unadjusted) in active markets for identical assets or liabilities that

a government can access at the measurement date.

Level 2 Inputs: Inputs other than quoted prices included within Level 1 that are observable for

an asset or liability, either directly or indirectly.

Level 3 Inputs: Unobservable inputs for an asset or liability.

For the current fiscal year the District did not have any recurring or nonrecurring fair value measurements.

25



12. Change in Accounting Policies

In February 2015 the Governmental Accounting Standards Board (GASB) issued Statement No. 72 Fair

Value Measurement and Application. This statement addresses accounting and financial reporting issues

related to fair value measurements. The definition of fair value is the price that would be received to sell an

asset or paid to transfer a liability in an orderly transaction between market participants at the measurement

date. This Statement provides guidance for determining a fair value measurement for financial reporting

purposes. This Statement also provides guidance for applying fair value to certain investments and

disclosures related to all fair value measurements. The District has implemented the guidance under GASB

Statement No. 72 into their accounting policies affective for the fiscal year ending June 30, 2016.

In June 2015 the Governmental Accounting Standards Board (GASB) issued Statement No. 76 The Hierarchy of

Generally Accepted Accounting Principles for State and Local Governments. The objective of this Statement is to

identify - in the context of the current governmental financial reporting environment - the hierarchy of generally

accepted accounting principles (GAAP). The "GAAP hierarchy" consists of the sources of accounting principles

used to prepare financial statements of state and local governmental entities in conformity with GAAP and the

framework for selecting those principles. This Statement reduces the GAAP hierarchy to two categories of

authoritative GAAP and addresses the use of authoritative and nonauthoritative literature in the event that the

accounting treatment for a transaction or other event is not specified within a source of authoritative GAAP. This

Statement supersedes Statement No. 55, The Hierarchy of Generally Accepted Accounting Principles for State

and Local Governments. The District has implemented the guidance under GASB Statement No. 76 into their

accounting policies effective for the fiscal year ending June 30, 2016.

In June 2015 the Governmental Accounting Standards Board (GASB) issued Statement No. 73 Accounting and

Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement 68, and

Amendments to Certain Provisions of GASB Statements 67 and 68. The objective of this Statement is to improve

the usefulness of information about pensions included in the general purpose external financial reports of state

and local governments for making decisions and assessing accountability. This Statement results from a

comprehensive review of the effectiveness of existing standards of accounting and financial reporting for all

postemployment benefits with regard to providing decision-useful information, supporting assessments of

accountability and interperiod equity, and creating additional transparency.

This Statement establishes requirements for defined benefit pensions that are not within the scope of Statement

No. 68, Accounting and Financial Reporting for Pensions, as well as for assets accumulated for purposes of

providing those pensions. In addition, it establishes requirements for defined contribution pensions that are not

within the scope of Statement 68. It also amends certain provisions of Statement No. 67, Financial Reporting for

Pension Plans, and Statement 68 for pension plans and pensions that are within their respective scopes.

The requirements of this Statement extend the approach to accounting and financial reporting established in

Statement 68 to all pensions, with modifications as necessary to reflect that for accounting and financial reporting

purposes, any assets accumulated for pensions that are provided through pension plans that are not administered

through trusts that meet the criteria specified in Statement 68 should not be considered pension plan assets. It

also requires that information similar to that required by Statement 68 be included in notes to financial statements

and required supplementary information by all similarly situated employers and nonemployer contributing entities.

26



This Statement also clarifies the application of certain provisions of Statement 67 and 68 with regard to the

following issues:

1. Information that is required to be presented as notes to the 10-year schedules of required

supplementary information about investment-related factors that significantly affect trends in the

amounts reported.

2. Accounting and financial reporting for separately financed specific liabilities of individual

employers and nonemployer contributing entities for defined benefit pensions.

3. Timing of employer recognition of revenue for the support of nonemployer contributing entities not

in a special funding situation.

The District has adopted the provisions of GASB Statement No. 73 effective for the year ending June 30, 2016.

B. Compliance and Accountability

1. Finance-Related Legal and Contractual Provisions

In accordance with GASB Statement No. 38, "Certain Financial Statement Note Disclosures," violations of finance-

related legal and contractual provisions, if any, are reported below, along with actions taken to address such

violations.

Violation Action Taken

None reported Not applicable

2. Deficit Fund Balance or Fund Net Position of Individual Funds

Following are funds having deficit fund balances or fund net position at year end, if any, along with remarks which

address such deficits:

Deficit

Fund Name Amount Remarks

None reported Not applicable Not applicable

27



C. Cash and Investments

1. Cash in County Treasury:

In accordance with Education Code Section 41001, the District maintains substantially all of its cash in the

Imperial County Treasury as part of the common investment pool ($8,691,543 as of June 30, 2016). The fair

value of the District's portion of this pool as of that date, as provided by the pool sponsor, was $8,691,543.

Assumptions made in determining the fair value of the pooled investment portfolios are available from the

County Treasurer.

The District is considered to be an involuntary participant in an external investment pool as the District is

required to deposit all receipts and collections of monies with their County Treasurer (Education Code Section

41001). The fair value of the District's investments in the pool is reported in the accounting financial

statements as amounts based upon the District's pro-rata share of the fair value provided by the County

Treasurer for the entire portfolio (in relation to the amortized cost of the portfolio). The balance available for

withdrawal is based on the accounting records maintained by the County Treasurer, which is recorded on the

amortized cost basis.

The Imperial County Treasury is not registered with the Securities and Exchange Commission (SEC) as an

investment company; however, the County Treasury acts in accordance with investment policies monitored by

a Treasury Oversight Committee consisting of members appointed by participants in the investment pool and

up to five members of the public having expertise, or an academic background in, public finance. In addition,

the County Treasury is audited annually by an independent auditor.

2. Cash on Hand, in Banks, and in Revolving Fund

Cash balances on hand and in banks ($136,319 as of June 30, 2016) and in the revolving fund ($3,000) are

insured up to $250,000 by the Federal Depository Insurance Corporation. All cash held by the financial

institution is fully insured or collateralized.

3. Investments:

The District's investments at June 30, 2016 are shown below.

Fair

Investment or Investment Type Maturity Value

Money Market Funds <30 days $ 382,876

Total Investments $ 382,876

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4. Investments Authorized by the California Government Code and the District's Investment Policy

The table below identifies the investment types that are authorized for the District by the California

Government Code (or the District's investment policy, where more restrictive). The table also identifies certain

provisions of the California Government Code (or the District's investment policy where more restrictive) that

address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of

debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the District,

rather than the general provisions of the California Government Code or the District's investment policy.

Maximum Maximum Maximum

Remaining Percentage Investment in

Authorized Investment Type Maturity of Portfolio One Issuer

Local Agency Bonds, Notes, Warrants 5 Years None None

Registered State Bonds, Notes, Warrants 5 Years None None

U.S. Treasury Obligations 5 Years None None

U.S. Agency Securities 5 Years None None

Banker's Acceptance 180 Days 40% 30%

Commercial Paper 270 Days 25% 10%

Negotiable Certificates of Deposit 5 Years 30% None

Repurchase Agreements 1 Year None None

Reverse Repurchase Agreements 92 Days 20% of Base None

Medium-Term Corporate Notes 5 Years 30% None

Mutual Funds N/A 20% 10%

Money Market Mutual Funds N/A 20% 10%

Mortgage Pass-Through Securities 5 Years 20% None

County Pooled Investment Funds N/A None None

Local Agency Investment Fund N/A None None

Joint Powers Authority Pools N/A None None

5. Analysis of Specific Deposit and Investment Risks

GASB Statement No. 40 requires a determination as to whether the District was exposed to the following

specific investment risks at year end and if so, the reporting of certain related disclosures:

a. Credit Risk

Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The

county is restricted by Government Code Section 53635 pursuant to Section 53601 to invest only in time

deposits, U.S. government securities, state registered warrants, notes or bonds, State Treasurer's

investment pool, bankers' acceptances, commercial paper, negotiable certificates of deposit, and

repurchase or reverse repurchase agreements. The ratings of securities by nationally recognized rating

agencies are designed to give an indication of credit risk. At year end, the District was not exposed to

credit risk.

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b. Custodial Credit Risk

Deposits are exposed to custodial credit risk if they are not covered by depository insurance and the

deposits are uncollateralized, collateralized with securities held by the pledging financial institution, or

collateralized with securities held by the pledging financial institution's trust department or agent but not

in the District's name. The California Government Code and the District's investment policy do not contain

legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than

the following provision for deposits: The California Government code requires that a financial institution

secure deposits made by state or local governmental units by pledging securities in an undivided

collateral pool held by a depository regulated under state law (unless so waived by the governmental

unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the

total amount deposited by the public agencies. California law also allows financial institutions to secure

deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public

deposits.

Investment securities are exposed to custodial credit risk if the securities are uninsured, are not registered

in the name of the government, and are held by either the counterparty or the counterparty's trust

department or agent but not in the District's name.

As of June 30, 2016, the District's bank balances (including revolving cash) of $139,855 was not exposed to

custodial credit risk because it was insured and collateralized with securities held by the pledging

financial institution's trust department or agent, but not in the name of the District.

c. Concentration of Credit Risk

This risk is the risk of loss attributed to the magnitude of a government's investment in a single issuer.

The investment policy of the District contains no limitations on the amount that can be invested in any

one issuer beyond the amount stipulated by the California Government Code. Investments in any one

issuer that represent five percent or more of the total investments are either an external investment pool

and are therefore exempt. As such, the District was not exposed to concentration of credit risk.

d. Interest Rate Risk

This is the risk that changes in interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes

in market interest rates. The District manages its exposure to interest rate risk by investing in the county

pool.

e. Foreign Currency Risk

This is the risk that exchange rates will adversely affect the fair value of an investment. At year end, the

District was not exposed to foreign currency risk.

30



6. Investment Accounting Policy

The District is required by GASB Statement No. 31 to disclose its policy for determining which investments, if

any, are reported at amortized cost. The District's general policy is to report money market investments and

short-term participating interest-earning investment contracts at amortized cost and to report nonparticipating

interest-earning investment contracts using a cost-based measure. However, if the fair value of an investment is

significantly affected by the impairment of the credit standing of the issuer or by other factors, it is reported at fair

value. All other investments are reported at fair value unless a legal contract exists which guarantees a higher

value. The term "short-term" refers to investments which have a remaining term of one year or less at time of

purchase. The term "nonparticipating" means that the investment's value does not vary with market interest rate

changes. Nonnegotiable certificates of deposit are examples of nonparticipating interest-earning investment

contracts.

The District's investments in external investment pools are reported in conformity with GASB Statement No. 77

unless the pool is 2a7-like, in which case they are reported at share value. A 2a7-like pool is one which is not

registered with the Securities and Exchange Commission ("SEC") as an investment company, but nevertheless

has a policy that it will, and does, operate in a manner consistent with the SEC's Rule 2a7 of the Investment

Company Act of 1940.

D. Accounts Receivable

Accounts receivable at June 30, 2016 consisted of:

Major Governmental Funds

Capital Nonmajor Total



Federal Government:

Federal programs $ 378,987 $ - $ 78,758 $ 457,745

State Government:

Lottery 193,979 - - 193,979

Other state programs - 942,000 - 942,000

Child nutrition - - 6,201 6,201

Local Sources:

Interest 1,762 248 95 2,105

Other local sources - - 20,074 20,074

Totals $ 574,728 $ 942,248 $ 105,128 $ 1,622,104

All accounts receivable are considered to be fully collectible and as such no allowance for doubtful accounts has

been established.

31



E. Capital Assets

Capital asset activity for the year ended June 30, 2016, was as follows:

Beginning Ending

Balances Increases Decreases Balances

Governmental activities:

Capital assets not being depreciated:

Land $ 362,015 $ - $ - $ 362,015

Work in progress 3,400,261 234,374 3,400,261 234,374

Total capital assets not being depreciated 3,762,276 234,374 3,400,261 596,389

Capital assets being depreciated:

Buildings 24,867,331 1,385,250 - 26,252,581

Improvements 7,567,889 59,255 - 7,627,144

Equipment 2,649,158 4,147,221 - 6,796,379

Total capital assets being depreciated 35,084,378 5,591,726 - 40,676,104

Less accumulated depreciation for:

Buildings (8,580,997) (612,995) - (9,193,992)

Improvements (5,800,998) (226,291) - (6,027,289)

Equipment (2,264,491) (296,289) - (2,560,780)

Total accumulated depreciation (16,646,486) (1,135,575) - (17,782,061)

Total capital assets being depreciated, net 18,437,892 4,456,151 - 22,894,043

Governmental activities capital assets, net $ 22,200,168 $ 4,690,525 $ 3,400,261 $ 23,490,432

Depreciation was charged to functions as follows:

Instruction $ 691,990

Pupil Services 32,958

Ancillary Services 29,941

Community Services 10,570

General Administration 4,193

Plant Services 229,156

Unallocated 136,767

$ 1,135,575

F. Interfund Balances and Activities

1. Due To and From Other Funds

Balances due to and due from other funds at June 30, 2016, consisted of the following:

Due To Fund Due From Fund Amount Purpose

Child Devlopment Fund General Fund $ 8,461 Contributions

General Fund Capital Facilities Fund 141,000 Cash flow

General Fund Nonmajor Governmental Funds 8,013 Cash flow



Total $ 227,136

All amounts due are scheduled to be repaid within one year.

32



2. Transfers To and From Other Funds

Transfers to and from other funds at June 30, 2016, consisted of the following:

Transfers From Transfers To Amount Reason

General Fund Nonmajor Governmental Funds $ 46,835 Cash flow


Total $ 131,835

G. Accounts Payable

Accounts payable at June 30, 2016 consisted of:





Vendor payables $ 395,951 $ 5,584 $ 17,933 $ 419,468

Payroll and related benefits 100,092 - 8,310 108,402

Pension liabilities 10,175 - 761 10,936

Due to grantor government 112,462 - - 112,462

Totals $ 618,680 $ 5,584 $ 27,004 $ 651,268

H. Unearned Revenue

Unearned revenue at June 30, 2016 consisted of the following:

Major

Governmental

Fund Nonmajor Total

General Governmental Governmental

Fund Funds Funds

Federal Government:

Categorical Programs $ 163,533 $ - $ 163,533

I. Short-Term Debt Activity

The District accounts for short-term debts for maintenance purposes through the General Fund. The proceeds from

loans are shown in the financial statements as Other Resources.

33



J. Long-Term Obligations

1. Long-Term Obligation Activity

Long-term obligations include debt and other long-term liabilities. Changes in long-term obligations for the year ended

June 30, 2016, are as follows:

Amounts

Beginning Ending Due Within

Balance Increases Decreases Balance One Year

Governmental activities:

General obligation bonds

Bond Principal $ 7,480,000 $ - $ 200,000 $ 7,280,000 $ 340,000

Bond Premiums 17,361 - - 17,361 1,085

7,497,361 - 200,000 7,297,361 341,085

Net OPEB obligation 766,172 203,213 174,714 794,671 -

QZAB payable 4,500,000 - 264,706 4,235,294 264,706

Compensated absences * 131,485 768 - 132,253 132,253

Net pension liability 12,840,054 3,417,613 - 16,257,667 -

Total governmental activities $ 25,735,072 $ 3,621,594 $ 639,420 $ 28,717,246 $ 738,044

The funds typically used to liquidate other long-term liabilities in the past are as follows:

Liability Activity Type Fund

Compensated absences Governmental General

2. Debt Service Requirements

Debt service requirements on long-term debt, net of OPEB obligation and net pension liability, at June 30,

2016 are as follows:

Governmental Activities

Year Ending June 30, Principal Interest Total

2017 $ 738,044 $ 206,029 $ 944,073

2018 720,791 193,999 914,790

2019 735,791 178,789 914,580

2020 745,791 161,926 907,717

2021 760,791 147,211 908,002

2022-2026 4,028,955 532,037 4,560,992

2027-2031 3,598,955 140,007 3,738,962

2032-2036 335,790 1,045 336,835

Totals $ 11,664,908 $ 1,561,043 $ 13,225,951

34



3. General Obligation Bonds

General obligation bonds at June 30, 2016 consisted of the following:

Amount of

Date of Interest Maturity Original

Issue Rate Date Issue

2012 Refunding Bonds 12/04/12 2.00-4.00% 08/01/31 $ 3,955,000

2014 Refunding Bonds 05/06/14 3.05% 08/01/29 3,845,000

Total GO Bonds $ 7,800,000

Beginning Ending

Balance Increases Decreases Balance

2012 Refunding Bonds $ 3,685,000 $ - $ - $ 3,685,000

2014 Refunding Bonds 3,795,000 - 200,000 3,595,000

2012 Refunding Premium 17,361 - - 17,361

Total GO Bonds $ 7,497,361 $ - $ 200,000 $ 7,297,361

The annual requirements to amortize the bonds outstanding at June 30, 2016 are as follows:


2017 $ 340,000 $ 206,029 $ 546,029

2018 455,000 193,999 648,999

2019 470,000 178,789 648,789

2020 480,000 161,926 641,926

2021 495,000 147,211 642,211

2022-2026 2,700,000 532,037 3,232,037

2027-2031 2,270,000 140,007 2,410,007

2032-2036 70,000 1,045 71,045

Totals $ 7,280,000 $ 1,561,043 $ 8,841,043

4. Qualified Zone Academy Bond Program (QZAB)

On December 18, 2014 the District entered into a Qualified Zone Academy Bond Program (QZAB) in the

amount of $4,500,000 for the purpose of financing energy conservation facilities for the Brawley High School

campus.

Future commitments for the QZAB as of June 30, 2016 are as follows:


2017 $ 264,706 $ - $ 264,706

2018 264,706 - 264,706

2019 264,706 - 264,706

2020 264,706 - 264,706

2021 264,706 - 264,706

2022-2026 1,323,530 - 1,323,530

2027-2031 1,323,530 - 1,323,530

2032-2036 264,704 - 264,704

Totals $ 4,235,294 $ - $ 4,235,294

35



5. Bond Premium

Bond premium arises when the market rate of interest is higher than the stated interest rate on the bond.

Generally Accepted Accounting Principles (GAAP) require that the premium increase the face value of the

bond and then amortize the premium over the life of the bond. The premiums are amortized over the life of

the bond using the straight line method.

The following bond was issued at a premium resulting in effective interest as follows:

2012 Bond

Total Interest $ 1,055,719

Less Bond Premium (18,634)

Net Interest 1,037,085

Par Amount of Bonds $ 3,955,000

Periods 19

Effective Interest Rate 1.38%

K. Joint Ventures (Joint Powers Agreements)

The District participates in joint powers agreements (JPAs) with the San Diego County Schools Risk Management

(SDCSRM), Imperial County Schools Property and Liability (ICSPL), Self-Insured Schools of California (SISC III),

and Schools Excess Liability Fund (SELF). The relationship between the District and the JPA's is such that the JPAs

are not component units of the District.

The JPA's arranges for and provides for various types of insurance for its member districts as requested. Each JPA is

governed by a board consisting of a representative from each member district. The board controls the operations of

the JPA's, including selection of management and approval of operating budgets, independent of any influence by

the member districts beyond their representation on the board. Each member district pays a premium

commensurate with the level of coverage requested and shares surpluses and deficits proportionate to their

participation in the JPA's.

Combined condensed unaudited financial information for ICSPL, SISC III, and SELF for the fiscal year ended June

30, 2016 is not available.

36



L. Pension Plans

1. General Information About the Pension Plans

a. Plan Descriptions

Qualified employees are covered under multiple-employer defined benefit pension plans maintained by

agencies of the State of California. Certificated employees are members of the California State Teachers

Retirement System (CalSTRS) and classified employees are members of the California Public Employees'

Retirement System (CalPERS). Benefit provisions under the Plans are established by State statute and Local

Government resolution. Support by the State for the CalSTRS plan is such that the plan has a special funding

situation as defined by GASB Statement No. 68. CalSTRS and CalPERS issue publicly available reports that

include a full description of the pension plans regarding benefit provisions, assumptions and membership

information that can be found on their respective websites.

b. Benefits Paid

CalSTRS and CalPERS provide service retirement and disability benefits, annual cost of living adjustments

and death benefits to plan members. Benefits are based on years of credited service, equal to one year of

full-time employment. Members with five years of total service are eligible to retire at age 62 for normal

benefits or at age 55 with statutorily reduced benefits. Employees hired prior to January 1, 2013 are eligible to

retire at age 60 for normal benefits or at age 55 with statutorily reduced benefits. All members are eligible for

non-duty disability benefits after 10 years of service. All members are eligible for death benefits after one year

of total service.

The Plans' provisions and benefits in effect at June 30, 2016 are summarized as follows:

CalSTRS

Before On or After

Hire Date Jan. 1, 2013 Jan. 1, 2013

Benefit Formula 2% at 60 2% at 62

Benefit Vesting Schedule 5 Years 5 Years

Benefit Payments Monthly for Life Monthly for Life

Retirement Age 50-62 55-67

Monthly benefits, as a % of eligible compensation 1.1 - 2.4% 1.0 - 2.4%*

Required employee contribution rates (at June 30, 2015) 8.150% 8.150%

Required employer contribution rates (at June 30, 2015) 8.880% 8.880%

Required state contribution rates (at June 30, 2015) 5.679% 5.679%

Required employee contribution rates (at June 30, 2016) 9.200% 8.56%**


Required state contribution rates (at June 30, 2016) 7.126% 7.126%

*Amounts are limited to 120% of Social Security Wage Base.

**The rate imposed on CalSTRS 2% at 62 members is based on the normal cost of benefits.

37



CalPERS

Before On or After

Hire Date Jan. 1, 2013 Jan. 1, 2013

Benefit Formula 2% at 55 2% at 62

Benefit Vesting Schedule 5 Years 5 Years

Benefit Payments Monthly for Life Monthly for Life

Retirement Age 50-62 52-67

Monthly benefits, as a % of eligible compensation 1.1 - 2.5% 1.0 - 2.5%





*Amounts are limited to 120% of Social Security Wage Base.

c. Contributions - CalPERS

Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution

rates for all public employers be determined on an annual basis by the actuary and shall be effective on the

July 1 following notice of a change in the rate. The CalPERS Board retains the authority to amend

contribution rates. The total plan contributions are determined through CalPERS' annual actuarial valuation

process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits

earned by employees during the year, with an additional amount to finance any unfunded accrued

liability. The employer is required to contribute the difference between the actuarially determined

rate and the contribution rate of employees. For the measurement period ended June 30, 2015 (measurement

date), the average active employee contribution rate is 6.974% of annual pay, and the employer's

contribution rate is 11.771% of annual payroll. For the fiscal year ending June 30, 2016, the average active

employee contribution rate is 6.974%, and the employer's contribution rate is 11.847%.

d. Contributions - CalSTRS

For the measurement period ended June 30, 2015 (measurement date), Section 22950 of the California

Education code requires members to contribute monthly to the system 8.15% of the creditable compensation

upon which members' contributions under this part are based. In addition the employer required rates

established by the CalSTRS Board have been established at 8.88% of creditable compensation. Rates are

defined in Section 22950.5 through measurement period ending June 30, 2021. Beginning in the fiscal year

2021-22 and for each fiscal year thereafter, the CalSTRS Board has the authority to increase or decrease

percentages paid specific to reflect the contribution required to eliminate by June 30, 2046, the remaining

unfunded actuarial obligation with respect to service credited to members before July 1, 2014, as determined

by the Board based upon a recommendation from its actuary. For the fiscal year ended June 30, 2016 required

employee rate is 9.20% if the employee started before January 1, 2013 and 8.56% if the employee started on

or after January 1, 2013. For the fiscal year ended June 30, 2016 the required employer contribution rate is

10.730%.

e. On Behalf Payments

Consistent with Section 22955.1 of the California Education Code, the State of California makes contributions

to CalSTRS on behalf of employees working for the District. For the measurement period ended June 30, 2015

(measurement date) the State contributed 5.678848% of salaries creditable to CalSTRS. For the fiscal year

ended June 30, 2016 the State contribution rate was 7.126% of salaries creditable to CalSTRS. Under

accounting principles generally accepted in the United States of America, these amounts are to be reported as

revenues and expenditures. Accordingly, these amounts have been recorded in these financial statements. On

behalf payments have been excluded from the calculation of available reserves, and have not been included

in the budgeted amounts reported in the General Fund Budgetary Comparison Schedule.

38



f. Contributions Recognized

For the year ended June 30, 2016, the contributions recognized as part of pension expense for each Plan were

as follows:

CalSTRS CalPERS Total

Contributions - Employer $ 788,767 $ 291,467 $ 1,080,234

Contributions - Employee 754,326 175,381 929,707

Contributions - State On Behalf Payments 444,625 - 444,625

Total Contributions $ 1,987,718 $ 466,848 $ 2,454,566

g. Pension Expense

CalSTRS CalPERS Total

Change in Net Pension Liability 2,463,479 954,134 3,417,613

Increases/(Decreases) Resulting from Changes in

Deferred Outflows and Deferred Inflows of Resources for:

Contributions made subsequent to measurement date (154,045) (9,054) (163,099)

Difference between actual and expected experience (2,522) (201,804) (204,326)

Changes in assumptions - 216,957 216,957

Changes in proportionate share (629,110) (159,864) (788,974)

Net difference between projected and actual experience 3,521 (739,018) (735,497)

Total Pension Expense $ 1,681,323 61,351 1,742,674

2. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions

As of June 30, 2016, the District reported net pension liabilities for its proportionate shares of the net pension

liability of each plan as follows:

Proportionate

Share of

Net Pension

Liability

CalSTRS $ 12,975,610

CalPERS 3,282,057

Total Net Pension Liability $ 16,257,667

The District's net pension liability for each Plan is measured as the proportionate share of the net pension

liability. The net pension liability of each of the Plans is measured as of June 30, 2015, and the total pension

liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of

June 30, 2014 rolled forward to June 30, 2015 using standard update procedures. The District's proportion of the net

pension liability was based on a projection of the District's long-term share of contributions to the pension plans

relative to the projected contributions of all participating employers, actuarially determined.

The District's proportionate share of the net pension liability for each Plan as of June 30, 2014 and 2015 was as

follows:

CalSTRS

District's State's Total for

Proportionate Proportionate District

Share Share Employees CalPERS

Proportion - June 30, 2014 0.0179% 0.0116% 0.0295% 0.0205%

Proportion - June 30, 2015 0.0192% 0.0108% 0.0300% 0.0223%

Change - Increase (Decrease) 0.0013% -0.0008% 0.0005% 0.0018%

For the year ended June 30, 2016, the District recognized pension expense of $1,742,674.

39



At June 30, 2016, the District reported deferred outflows of resources and deferred inflows of resources related to

pensions from the following sources:

Deferred Deferred

Outflows of Inflows of

Resources Resources

Pension contributions subsequent to measurement date $ 1,243,333 $ -

Differences between actual and expected experience 204,326 -

Changes in assumptions - (216,957)

Change in employer's proportion and differences between

the employer's contributions and the employer's - -

proportionate share of contributions 788,974 (601,855)

Net difference between projected and actual earnings

on plan investments 539,043 (4,164)

Total $ 2,775,676 $ (822,976)

$1,243,333 reported as deferred outflows of resources related to contributions subsequent to the measurement date

will be recognized as a reduction of the net pension liability in the year ended June 30, 2017. The other amounts

reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as

pension expense as follows:

Year Ended Deferred Deferred Net Effect

June 30 Outflows Inflows on Expenses

2017 $ 383,085 (255,898) 127,187

2018 383,085 (255,898) 127,187

2019 383,085 (255,898) 127,187

2020 383,088 (55,282) 327,806

Total 1,532,343 (822,976) 709,367

a. Actuarial Assumptions

The total pension liabilities in the June 30, 2014 actuarial valuations were determined using the following

actuarial assumptions:

CalSTRS CalPERS

Valuation Date June 30, 2014 June 30, 2014

Measurement Date June 30, 2015 June 30, 2015

Actuarial Cost Method Entry Age - Normal Cost Method for both CalSTRS & CalPERS

Actuarial Assumptions:

Discount Rate 7.60% 7.65%

Inflation 3.0% 2.75%

Payroll Growth 3.75% 3.00%

Projected Salary Increase 0.05%-5.6% (1) 3.20%-10.80% (1)

Investment Rate of Return 0.076% (2) 0.0765% (2)

Mortality .013%-0.435% (3) .00125-.45905% (3)

(1) Depending on age, service and type of employment

(2) Net of pension plan investment expenses, including inflation

(3) Industry standard published by the Society of Actuaries

40



b. Discount Rate

The discount rate used to measure the total pension liability was 7.6000% for CalSTRS and 7.6500% for

CalPERS. The projection of cash flows used to determine the discount rate assumed thecontributions from

plan members, employers, and state contributing agencies will be made at statutory contribution rates. To

determine whether the District bond rate should be used in the calculation of a discount rate for each plan,

CalSTRS and CalPERS stress tested plans that would most likely result in a discount rate that would be

different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of

assets. Therefore, the current discount rates are adequate and the use of the District bond rate calculation is

not necessary for either plan. The stress test results are presented in a detailed report that can be obtained

from the CalPERS and CalSTRS websites.

The CalPERS discount rate was increased from 7.50% in 2015 to correct for an adjustment to exclude

administrative expenses.

According to Paragraph 30 of GASB Statement No. 68, the long-term discount rate should be determined

without reduction for pension plan administrative expense. The investment return assumption used in the

accounting valuations is net of administrative expenses. Administrative expenses are assumed to be 15 basis

points. Using this lower discount rate has resulted in a slightly higher Total Pension Liability and Net Pension

Liability. CalSTRS and CalPERS checked the materiality threshold for the difference in calculation and did

not find it to be a material difference.

CalSTRS and CalPERS are scheduled to review all actuarial assumptions as part of their regular Asset Liability

Management (ALM) review cycle that is scheduled to be completed in February 2018. Any changes to the

discount rate will require board action and proper stakeholder outreach. For these reasons, CalSTRS and

CalPERS expect to continue using a discount rate net of administrative expenses for GASB 67 and GASB 68

calculations through at least the 2017-18 fiscal year. CalSTRS and CalPERS will continue to check the

materiality of the difference in calculation until such time as they have changed their methodology.

The long-term expected rate of return on pension plan investments was determined using a building-block

method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension

plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalSTRS and CalPERS took into account both short-term

and long-term market return expectations as well as the expected pension fund cash flows. Using historical

returns of all the funds' asset classes, expected compound returns were calculated over the short-term (first 10

years) and long-term (11-60 years) using a building-block approach. Using the expected nominal returns for

both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of

return was set by calculating the single equivalent expected return that arrived at the same present value of

benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of

return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest

quarter of one percent.

41



The table below reflects the long-term expected real rate of return by asset class. The rate of return was

calculated using the capital market assumptions applied to determine the discount rate and asset

allocation. These rates of return are net of administrative expenses.

CalSTRS

Long Term

Allocation Expected

Asset Class 06/30/15 Return*

Global Equity 51.00% 4.50%

Private Equity 10.00% 6.20%

Real Estate 12.00% 4.35%

Inflation Sensitive 6.00% 3.20%

Fixed Income 19.00% 0.20%

Liquidity 2.00% -

*10 year geometric average used for long term expected real rate of return

CalPERS

Allocation Real Return Real Return

Asset Class 06/30/15 (Years 1-10)(1) (Years 11+)(2)

Global Equity 47.00% 5.25% 5.71%

Global Fixed Income 19.00% 0.99% 2.43%

Inflation Sensitive 6.00% 0.45% 3.36%

Private Equity 12.00% 6.83% 6.95%

Real Estate 11.00% 4.50% 5.13%

Plan Level 3.00% 4.50% 5.09%

Liquidity 2.00% -0.55% -1.05%

(1) An expected inflation of 2.5% used for this period

(2) An expected inflation of 3.0% used for this period

c. Sensititivity to Proportionate Share of the Net Pension Liability to Changes in the Discount Rate

The following represents the District's proportionate share of the net pension liability for each Plan, calculated

using the discount rate for each Plan, as well as what the District's proportionate share of the net pension

liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage

point higher than the current rate:

CalSTRS CalPERS

1% Decrease 6.60% 6.65%

Net Pension Liability $ 19,539,185 $ 5,341,821

Current Discount Rate 7.60% 7.65%


1% Increase 8.60% 8.65%


42



d. Total Pension Liability, Pension Plan Fiduciary Net Position and Net Pension Liability

CalSTRS

Increase (Decrease)

Total Plan Net State's Share District's Share

Pension Fiduciary Pension of Net Pension of Net Pension

Liability Net Position Liability Liability Liability

(a) (b) (a) - (b) (c) (a) - (b) - (c)

Balance at June 30, 2015

(Previously Reported) $ 73,460,154 $ 56,213,905 $ 17,246,249 $ 6,800,324 $ 10,445,925

Adjustment for CalSTRS

Audit Adjustments - (48,663) 48,663 (17,543) 66,206

Balance at June 30, 2015

(As Adjusted) 73,460,154 56,165,242 17,294,912 6,782,781 10,512,131

Changes for the year:

Change in proportionate

share 1,353,130 1,035,455 317,675 (468,713) 786,388

Service cost 1,669,926 - 1,669,926 601,991 1,067,935

Interest 5,577,239 - 5,577,239 2,010,536 3,566,703

Differences between

expected and actual

experience (394,338) - (394,338) (142,155) (252,183)

Contributions:

Employer - 788,767 (788,767) (290,140) (498,627)

Employee - 754,326 (754,326) (271,926) (482,400)

State On Behalf - 444,625 (444,625) (154,484) (290,141)

Net investment income - 2,287,775 (2,287,775) (824,719) (1,463,056)

Other income - 1,183 (1,183) (426) (757)

Benefit payments, including

refunds of employee

contributions (3,776,447) (3,776,447) - - -

Administrative expenses - (46,310) 46,310 16,694 29,616

Net Changes 4,429,510 1,489,374 2,940,136 476,658 2,463,479

Balance at June 30, 2016 $ 77,889,664 $ 57,654,616 $ 20,235,048 $ 7,259,439 $ 12,975,610

43



CalPERS

Increase (Decrease)

Total Plan Net

Pension Fiduciary Pension

Liability Net Position Liability

(a) (b) (a) - (b)

Balance at June 30, 2015 (Previously Reported) $ 14,004,079 $ 11,676,156 $ 2,327,923

Changes for the year:

Adjustment for Change in Proportionate Share 1,202,117 1,002,287 199,830

Service cost 361,824 - 361,824

Interest 1,147,269 - 1,147,269

Differences between expected and

actual experience 252,255 - 252,255

Changes in assumptions (271,196) - (271,196)

Contributions - Employer - 291,467 (291,467)

Contributions - Employee - 175,381 (175,381)

Net plan to plan resource movement - (29) 29

Net investment income - 283,307 (283,307)

Benefit payments, including refunds

of employee contributions (742,373) (742,373) -

Administrative expenses - (14,278) 14,278

Net Changes 1,949,896 995,762 954,134

Balance at June 30, 2016 $ 15,953,975 $ 12,671,918 $ 3,282,057

Detailed information about each pension plan's fiduciary net position is available in the separately issued

CalSTRS and CalPERS financial reports.

M. Postemployment Benefits Other Than Pension Benefits

Plan Description

The Brawley Union High School District (District) administers a single-employer healthcare plan (Plan). The plan

provides medical benefits to eligible retirees up to age 65. Eligibility for health care benefits for classified

employees hired before July 1,1997 may retire from the District after reaching age 55 with at least 15 consecutive

years of eligible service prior to retirement. Classified employees hired after July 1, 1997 may retire after reaching

age 55 and 20 consecutive years of service prior to retirement. Certificated employees receiving benefits from

CalSTRS are eligible to receive retiree health benefits after reaching age 55 and 15 consecutive years of service

prior to retirement. Certificated and classified management employees receive the same retiree health benefits as

certificated unit members. Membership of the plan consists of approximately 160 eligible active employees, 14

eligible retirees, and excludes employees hired after the valuation date. Dependent coverage is not paid by the

District.

Contribution Information

The contribution requirements of Plan members and the District are established and amended by the District and

the Teachers Association (CEA) and the local California Service Employees Association (CSEA). The required

contribution is based on projected pay-as-you-go financing requirements. For fiscal year 2015-16, the District

contributed $174,714 to the Plan, which was primarily used for current premiums.

44



Annual OPEB Cost and Net OPEB Obligation

The District's annual other post employment benefit (OPEB) cost (expense) is calculated based on the annual

required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters

of GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to

cover normal cost each year and amortize any unfunded actuarial accrued liabilities (UAAL) (or funding excess)

over a period not to exceed thirty years. The following table shows the components of the Districts annual OPEB

cost of the year, the amount actually contributed to the plan, and changes in the District's net obligation to the Plan:

Annual required contribution $ 216,873

Interest on net OPEB obligation 30,647

Adjustment to annual required contribution (44,307)

Annual OPEB cost (expense) 203,213

Contribution made (174,714)

Increase in net OPEB obligation 28,499

Net OPEB obligation, beginning of year 766,172

Net OPEB obligation, end of year $ 794,671

The annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan, and the net OPEB obligation

for 2014, 2015 and 2016 was as follows:

Year Ended Annual OPEB Percentage Net OPEB

June 30, Cost Contributed Obligation

2014 $ 207,323 41% $ 657,386

2015 $ 205,156 47% $ 766,172

2016 $ 203,213 86% $ 794,671

Funding Status and Funding Progress

Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about

the probability of occurrence of events far into the future. Examples include assumptions about future employment,

mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the

annual required contributions of the employer are subject to continual revision as actual results are compared with

past expectations and new estimates are made about the future. The schedule of funding progress, presented as

required supplementary information following the notes to the financial statements, presents multiyear trend

information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the

actuarial accrued liabilities for benefits.

Actuarial Methods and Assumptions

Projections of benefits for financial reporting purposes are based on the substantive plan (the Plan as understood by

the employer and the Plan members) and include the types of benefits provided at the time of each valuation and

the historical pattern of sharing benefit costs between the employer and Plan members to that point. The actuarial

methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in

actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the

calculations.

In the July 1, 2013 actuarial valuation, the actuarial cost method used was Projected Unit Credit with service

prorate. Under this method, the Actuarial Accrued Liability is the present value of projected benefits multiplied by

the ratio of benefit service as of the valuation date to the projected benefit service at retirement, termination,

disability or death. The Normal Cost for a plan year is the expected increase in the Accrued Liability during the plan

year. All employees eligible as of the measurement date in accordance with the provisions of the Plan listed in the

data provided by the employer were included in the valuation.

45



Medical cost trend rates ranged from an initial rate of 8.0% reduced to a rate of 5.0% after four years. The UAAL is

being amortized at a level dollar method with the remaining amortization period at July 1, 2015 for 23 years. The

actuarial value of assets was not determined in this actuarial valuation; however, any assets of the plan to be

determined will be on a market basis.

N. Deferred Outflows of Resources

GASB Statement No. 68 requires certain items related to net pension liability be recorded as deferred outflows of

resources and amortized over five years. Further detail on the items accumulated as pension related deferred

outflows of resources is available in the pension note disclosure.

GASB Statement No. 71 requires that contributions ot pension plans subsequent to the measurement date be

recorded as deferred outflows of resources. Pension related deferred outflows of resources as of year end are

representative of contributions made after the measurement date.

A summary of the deferred outflow of resources as of June 30, 2016 is as follows:

Amortization Beginning Current Year Current Year Ending

Description Term Balance Additions Amortization Balance

2012 Loss on Refunding Bonds 19 Years 235,875 - 13,875 222,000

2014 Loss on Refunding Bonds 16 Years 168,750 - 11,250 157,500

Pension Related Varies 1,080,234 3,158,761 1,463,319 2,775,676

Total Deferred Outflows of Resources $ 1,484,859 $ 3,158,761 $ 1,488,444 $ 3,155,176

Future amortization of deferred outflows of resources is as follows:

2012 2014

Year Ending Refunding Refunding Pension

June 30 Loss Loss Related Total

2017 $ 13,875 $ 11,250 $ 1,626,418 $ 1,651,543

2018 13,875 11,250 383,085 408,210

2019 13,875 11,250 383,085 408,210

2020 13,875 11,250 383,088 408,213

2021 13,875 11,250 - 25,125

2022-2026 69,375 56,250 - 125,625

2027-2031 69,375 45,000 - 114,375

2032-2036 13,875 - - 13,875

Total $ 222,000 $ 157,500 $ 2,775,676 $ 3,155,176

46



O. Deferred Inflows of Resources

Consistent with the requirements of GASB Statement No. 68, the pension related deferred inflows of resources have

been recorded for changes in assumptions, change in employer's proportionate share, and the net difference

between projected and actual earnings on investments.

A summary of the deferred inflows of resources as of June 30, 2016 is as follows:

Amortization Beginning Current Year Ending

Description Term Balance Additions Amortization Balance

Pension Related Varies $ 802,473 $ 276,401 $ 255,898 $ 822,976

Total Deferred Inflows of Resources $ 802,473 $ 276,401 $ 255,898 $ 822,976

Future amortization of deferred inflows of resources is as follows:

Year Ending Pension

June 30 Related

2017 $ 255,898

2018 255,898

2019 255,898

2020 55,282

Total $ 822,976

P. Adjustment to Beginning Net Position

With the implementation of GASB Statement No 68 & 71 the District relied upon information provided by CalSTRS

and CalPERS in order to calculate their proportion of the net pension liability, deferred outflows of resources -

pension related, and deferred inflows of resources - pension related. Proportionate share was determined based on

the calculated proportionate share provided by CalSTRS and CalPERS. During the current year the district

calculated proportionate share by taking contributions to the CalSTRS and CalPERS plans and dividing by plan

total contributions. The result was a small change to proportionate share based on rounding variances in the

proportionate share. Additionally, CalSTRS auditors made audit adjustments to CalSTRS records which affected

beginning net position for the District and is also being adjusted.

In addition, the District issued a refunding bond at a premium in a prior year that needed to be corrected in order to

balance long term debt schedules.

Beginning net position was adjusted as follows:

Net Position, Beginning (As Originally Stated) $ 5,606,069

Adjustments for:

Bond Premium Correction (17,361)

Deferred Outflows for Refunding Bonds Correction 236,625

Net Pension Liability Corrections 5,853

Deferred Outflows of Resources - Pension Related Corrections (1,808,204)

Deferred Inflows of Resources - Pension Related Corrections 2,587,396

Net Position, Beginning (As Restated) $ 6,610,378

47



Q. Components of Ending Fund Balance

As of June 30, 2016 ending fund balance consisted of the following:





Nonspendable Fund Balances

Revolving Cash $ 3,000 $ - $ - $ 3,000


Prepaid Expense 60,300 - - 60,300

Restricted Fund Balances

California Clean Energy Act 43,251 - - 43,251

Lottery 26,635 - - 26,635

Special Education 66,832 - - 66,832

Other 80,592 - 24,551 105,143

Committed Fund Balances

Assigned Fund Balances

Capital Projects 319,000 801,531 382,877 1,503,408

Debt Service - - 542,011 542,011

ROP - - - -

Educational Programs 528,055 - 50 528,105

Unassigned Fund Balances

For Economic Uncertainty 1,267,118 - - 1,267,118

Unappropriated 5,804,219 - - 5,804,219

Total Fund Balance $ 8,199,002 $ 801,531 $ 952,903 $ 9,953,436

R. Commitments and Contingencies

Litigation

The District is involved in various litigation. In the opinion of management and legal counsel, the disposition of all

litigation pending will not have a material effect on the financial statements.

State and Federal Allowances, Awards, and Grants

The District has received state and federal funds for specific purposes that are subject to view and audit by the grantor

agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed

that any required reimbursement will not be material.

48



S. Subsequent Events

New Accounting Pronouncements

GASB Statement No. 74

In June 2015, the Governmental Accounting Standards Board (GASB) issued Statement No. 74, Financial Reporting for

Postemployment Benefit Plans Other Than Pension Plans. The objective of this Statement is to improve the usefulness

of information about postemployment benefits other than pensions (other postemployment benefits or OPEB) included

in the general purpose external financial reports of state and local governmental OPEB plans for making decisions and

assessing accountability. This Statement results from a comprehensive review of the effectiveness of existing standards

of accounting and financial reporting for all postemployment benefits (pensions and OPEB) with regard to providing

decision-useful information, supporting assessments of accountability and interperiod equity, and creating additional

transparency.

This Statement replaces Statements No. 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension

Plans, as amended, and No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans. It also

includes requirements for defined contribution OPEB plans that replace the requirements for those OPEB plans in

Statement No. 25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution

Plans, as amended, Statement 43, and Statement No. 50, Pension Disclosures.

The District has adopted the provisions of GASB Statement No. 74 effective for the 2016-17 fiscal year.


In August 2015, the Governmental Accounting Standards Board issued Statement No. 77, Tax Abatement Disclosures.

Financial statements prepared by state and local governments in conformity with generally accepted accounting

principles provide citizens and taxpayers, legislative and oversight bodies, municipal bond analysts, and others with

information they need to evaluate the financial health of governments, make decisions, and assess accountability. This

information is intended, among other things, to assist these users of financial statements in assessing (1) whether a

government’s current-year revenues were sufficient to pay for current-year services (known as interperiod equity),

(2) whether a government complied with finance-related legal and contractual obligations, (3) where a government's

financial resources come from and how it uses them, and (4) a government’s financial position and economic

condition and how they have changed over time.

Financial statement users need information about certain limitations on a government’s ability to raise

resources. This includes limitations on revenue-raising capacity resulting from government programs that use tax

abatements to induce behavior by individuals and entities that is beneficial to the government or its citizens. Tax

abatements are widely used by state and local governments, particularly to encourage economic development. For

financial reporting purposes, this Statement defines a tax abatement as resulting from an agreement between a

government and an individual or entity in which the government promises to forgo tax revenues and the individual or

entity promises to subsequently take a specific action that contributes to economic development or otherwise benefits

the government or its citizens.

Although many governments offer tax abatements and provide information to the public about them, they do not

always provide the information necessary to assess how tax abatements affect their financial position and results of

operations, including their ability to raise resources in the future. This Statement requires disclosure of tax abatement

information about (1) a reporting government’s own tax abatement agreements and (2) those

that are entered into by other governments and that reduce the reporting government's tax revenues.

49



This Statement requires governments that enter into tax abatement agreements to disclose the following information

about the agreements:

Brief descriptive information, such as the tax being abated, the authority under which tax abatements are

provided, eligibility criteria, the mechanism by which taxes are abated, provisions for recapturing abated taxes,

and the types of commitments made by tax abatement recipients.

The gross dollar amount of taxes abated during the period.

Commitments made by a government, other than to abate taxes, as a part of a tax abatement agreement.

Governments should organize those disclosures by major tax abatement program and may disclose information for

individual tax abatement agreements within those programs.

Tax abatement agreements of other governments should be organized by the government that entered into the tax

abatement agreement and the specific tax being abated. Governments may disclose information for individual tax

abatement agreements of other governments within the specific tax being abated. For those tax abatement

agreements, a reporting government should disclose:

The names of the governments that entered into the agreements

The specific taxes being abated

The gross dollar amount of taxes abated during the period



In December 2015 the Governmental Accounting Standards Board (GASB) issued Statement No. 78 Pensions

Provided through Certain Multiple-Employer Defined Benefit Pension Plans. The objective of this Statement is to

address a practice issue regarding the scope and applicability of Statement No. 68, Accounting and Financial

Reporting for Pensions. This issue is associated with pensions provided through certain multiple-employer defined

benefit pension plans and to state or local governmental employers whose employees are provided with such

pensions.

Prior to the issuance of this Statement, the requirements of Statement 68 applied to the financial statements of all

state and local governmental employers whose employees are provided with pensions through pension plans that

are administered through trusts that meet the criteria in paragraph 4 of that Statement.

This Statement amends the scope and applicability of Statement 68 to exclude pensions provided to employees

of state or local governmental employers through a cost-sharing multiple-employer defined benefit pension plan

that (1) is not a state or local governmental pension plan, (2) is used to provide defined benefit pensions both to

employees of state or local governmental employers and to employees of employers that are not state or local

governmental employers, and (3) has no predominant state or local governmental employer (either individually

or collectively with other state or local governmental employers that provide pensions through the pension plan).

This Statement establishes requirements for recognition and measurement of pension expense, expenditures,

and liabilities; note disclosures; and required supplementary information for pensions that have the characteristics

described above.


50




In December 2015 the Governmental Accounting Standards Board (GASB) issued Statement No. 79 Certain External

Investment Pools and Pool Participants This Statement addresses accounting and financial reporting for certain

external investment pools and pool participants. Specifically, it establishes criteria for an external pool to qualify for

making the election to measure all of its investments at amortized cost for financial reporting

purposes. An external investment pool qualifies for that reporting if it meets all of the applicable criteria

established in this Statement. The specific criteria address (1) how the external investment pool transacts with

participants; (2) requirements for portfolio maturity, quality, diversification, and liquidity; and (3) calculation and

requirements of a shadow price. Significant noncompliance prevents the external investment pool from meaqsuring

all of its investments at amortized cost for financial reporting purposes. Professional judgment is required to

determine if instances of noncompliance with the criteria established by this Statement during the reporting period,

individually or in the aggregate, were significant.

If an external investment pool does not meet the criteria established by this Statement, that pool should apply the

provisions in paragraph 16 of Statement No. 31, Accounting and Financial Reporting for Certain Investments and

for External Investment Pools, as amended. If an external investment pool meets the criteria in this Statement and

measures all of its investments at amortized cost, the pool’s participants also should measure their investments in

that external investment pool at amortized cost for financial reporting purposes. If an external investment pool does

not meet the criteria in this Statement, the pool’s participants should measure their investments in that pool at fair

value, as provided in paragraph 11 of Statement 31, as amended.

This Statement establishes additional note disclosure requirements for qualifying external investment pools that

measure all of their investments at amortized cost for financial reporting purposes and for governments that participate

in those pools. Those disclosures for both the qualifying external investment pools and their participants include

information about any limitations or restrictions on participant withdrawals.



In January 2016 the Governmental Accounting Standards Board (GASB) issued Statement No. 80 Blending

Requirements for Certain Component Units—an amendment of GASB Statement No. 14. The objective of this

Statement is to improve financial reporting by clarifying the financial statement presentation requirements for

certain component units. This Statement amends the blending requirements established in paragraph 53 of

Statement No. 14, The Financial Reporting Entity, as amended.

This Statement amends the blending requirements for the financial statement presentation of component units of

all state and local governments. The additional criterion requires blending of a component unit incorporated as a

not-for-profit corporation in which the primary government is the sole corporate member. The additional criterion

does not apply to component units included in the financial reporting entity pursuant to the provisions of Statement

No. 39, Determining Whether Certain Organizations Are Component Units.


51


Required supplementary information includes financial information and disclosures required by the Governmental

Accounting Standards Board but not considered a part of the basic financial statements.

BRAWLEY UNION HIGH SCHOOL DISTRICT EXHIBIT B-1

GENERAL FUND

BUDGETARY COMPARISON SCHEDULE


Variance with

Final Budget

Budgeted Amounts Positive

Original Final Actual (Negative)

Revenues:

LCFF Sources:

State Apportionment or State Aid $ 13,870,011 $ 13,063,606 $ 12,900,429 $ (163,177)

Education Protection Account Funds 2,539,153 2,871,083 2,826,392 (44,691)

Local Sources 1,796,245 2,245,537 2,372,673 127,136

Federal Revenue 1,052,550 1,553,579 1,408,225 (145,354)

Other State Revenue 596,684 1,669,457 2,287,067 617,610

Other Local Revenue 604,321 675,382 698,374 22,992

Total Revenues 20,458,964 22,078,644 22,493,160 414,516

Expenditures:

Current:

Certificated Salaries 9,113,422 9,052,342 8,869,831 182,511

Classified Salaries 2,691,631 2,880,992 2,833,065 47,927

Employee Benefits 2,985,721 2,997,815 3,458,594 (460,779)

Books And Supplies 1,491,931 1,727,877 1,687,936 39,941

Services And Other Operating Expenditures 2,354,298 3,763,288 2,059,021 1,704,267

Other Outgo 107,615 230,191 224,411 5,780

Direct Support/Indirect Costs - - (1,196) 1,196

Capital Outlay 597,000 421,183 1,758,505 (1,337,322)

Debt Service:

Principal 264,706 264,706 264,706 -

Total Expenditures 19,606,324 21,338,394 21,154,873 183,521


Over (Under) Expenditures 852,640 740,250 1,338,287 598,037


Transfers Out (85,000) (123,374) (131,835) (8,461)

Total Other Financing Sources (Uses) (85,000) (123,374) (131,835) (8,461)

Net Change in Fund Balance 767,640 616,876 1,206,452 589,576

Fund Balance, July 1 6,334,508 6,464,495 6,464,495 -

Fund Balance, June 30 $ 7,102,148 $ 7,081,371 $ 7,670,947 $ 589,576

52

BRAWLEY UNION HIGH SCHOOL DISTRICT EXHIBIT B-2

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF FUNDING PROGRESS-HEALTHCARE PLAN


Actuarial Acturial Accrued Unfunded UAAL as a

Actuarial Value of Liability (AAL) AAL Funded Covered Percentage of

Valuation Assets - Entry Age (UAAL) Ratio Payroll Covered Payroll

Date (a) (b) (b-a) (a/b) (c) ((b-a)/c)

7/1/08 $ - $ 2,453,643 $ 2,453,643 - $ 11,516,000 21.3%

7/1/10 - 2,740,775 2,740,775 - 10,871,000 25.2%

7/1/13 - 3,316,265 3,316,265 - 10,696,000 31.0%

53

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N/A

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of

the n

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$12,9

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N

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n a

s a

perc

enta

ge

of th

e tota

l pensio

n lia

bili

ty74.0

2%

76.5

2%

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

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his

schedule

is p

resente

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str

ate

the r

equirem

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rmation for

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014-1

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ple

menta

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years

prior

to im

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panyin

g n

ote

s to r

equired s

upple

menta

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rmation

55

EX

HIB

IT B

-4

BR

AW

LE

Y U

NIO

N H

IGH

SC

HO

OL

DIS

TR

ICT

SC

HE

DU

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OF

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EM

(C

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ST

RS

)

LA

ST

TE

N F

ISC

AL

YE

AR

S *

Fis

cal Y

ear

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

Contr

actu

ally

required c

ontr

ibution

$942,8

12

788,7

67

N

/A

N/A

N

/A

N/A

N

/A

N/A

N

/A

N/A

Contr

ibutions in r

ela

tion to the

contr

actu

ally

required c

ontr

ibution

(942,8

12)

(788,7

67)

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Contr

ibution d

eficie

ncy (

excess)

$-

-

N

/A

N/A

N

/A

N/A

N

/A

N/A

N

/A

N/A

Dis

tric

t's c

overe

d-e

mplo

yee p

ayro

ll$

8,7

86,6

92

8,8

82,5

11

N

/A

N/A

N

/A

N/A

N

/A

N/A

N

/A

N/A

Contr

ibutions a

s a

perc

enta

ge o

f

covere

d-e

mplo

yee p

ayro

ll10.7

3%

8.8

8%

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

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his

schedule

is p

resente

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str

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equirem

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rmation for

10 y

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rmation is a

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upple

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57

EX

HIB

IT B

-5

BR

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SC

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SC

HE

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LA

ST

TE

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ISC

AL

YE

AR

S *

Fis

cal Y

ear

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

Dis

tric

t's p

roport

ion o

f th

e n

et

pensio

n lia

bili

ty (

asset)

0.0

223%

0.0

250%

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Dis

tric

t's p

roport

ionate

share

of

the n

et pensio

n lia

bili

ty (

asset)

$3,2

82,0

57

2,3

27,2

49

N

/A

N/A

N

/A

N/A

N

/A

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N

/A

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Dis

tric

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2,5

36,6

84

2,4

78,6

72

N

/A

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N

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N/A

N

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N/A

N

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Dis

tric

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roport

ionate

share

of th

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pensio

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perc

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mplo

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ll129.3

8%

93.8

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N/A

N/A

N/A

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N/A

N/A

N/A

N/A

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n fid

ucia

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et positio

n a

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perc

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of th

e tota

l pensio

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bili

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3%

83.3

8%

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N/A

N/A

N/A

N/A

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schedule

is p

resente

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the r

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rmation for

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- 2

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5 is the first year

of im

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upple

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59

EX

HIB

IT B

-6

BR

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OL

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SC

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OF

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LA

ST

TE

N F

ISC

AL

YE

AR

S *

Fis

cal Y

ear

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

Contr

actu

ally

required c

ontr

ibution

$300,5

21

291,4

67

N

/A

N/A

N

/A

N/A

N

/A

N/A

N

/A

N/A

Contr

ibutions in r

ela

tion to the

contr

actu

ally

required c

ontr

ibution

(300,5

21)

(291,4

67)

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Contr

ibution d

eficie

ncy (

excess)

$-

-

N

/A

N/A

N

/A

N/A

N

/A

N/A

N

/A

N/A

Dis

tric

t's c

overe

d-e

mplo

yee p

ayro

ll$

2,5

36,6

84

2,4

76,1

45

N

/A

N/A

N

/A

N/A

N

/A

N/A

N

/A

N/A

Contr

ibutions a

s a

perc

enta

ge o

f

covere

d-e

mplo

yee p

ayro

ll11.8

5%

11.7

7%

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

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his

schedule

is p

resente

d to illu

str

ate

the r

equirem

ent to

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info

rmation for

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ears

. H

ow

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until a full

10-y

ear

trend is c

om

pile

d, th

is s

chedule

pro

vid

es the info

rmation for

those

years

for

whic

h info

rmation is a

vaila

ble

.

N/A

- 2

014-1

5 fis

cal year

was the first y

ear

of im

ple

menta

tion a

nd a

s s

uch, years

pre

vio

us to im

ple

menta

tion a

re n

ot pre

sente

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schedule

.

See a

ccom

panyin

g n

ote

s to r

equired s

upple

menta

ry info

rmation.

61

BRAWLEY UNION HIGH SCHOOL DISTRICTNOTES TO REQUIRED SUPPLEMENTARY INFORMATION


As described in Note A to these financial statements, for purposes of reporting in conformity with GASB

Statement No. 54, the District's Special Reserve Fund for Other then Capital Outlay Projects (Fund 17) was

included with the General Fund. The Budgetary Comparison Schedule included in the Required Supplementary

Information is based on the legally adopted budget for the General Fund only.

General Fund - Fund Financial Statements Ending Fund Balance 8,199,002

Less Fund 17 Fund Balance (528,055)

General Fund - Budgetary Comparison Schedule Ending Fund Balance 7,670,947

General Fund - Fund Financial Statements Net Change in Fund Balance 1,209,985

Change in Fund Balance attributed to Fund 17 (3,533)

General Fund - Budgetary Comparison Schedule Change in Fund Balance 1,206,452

Excess of Expenditures Over Appropriations

As of June 30, 2016, expenditures exceeded appropriations in individual budgeted funds as follows:

Excess

Appropriations Category Expenditures Reason for Excess Expenditures

General Fund:

Employee Benefits $ 460,779 The District did not initially budget for payments made by the

state of California on behalf of district employees for contributions to CalSTRS.

Capital Outlay 1,337,322 The District was not initially budgeting for the capital outlay

in their building fund.

Schedule of District's Proportionate Share - California State Teachers Retirement System (CalSTRS)

Benefit Changes: In 2015 & 2016 there were no changes to benefits

Changes in Assumptions: In 2015 & 2016 there were no changes in assumptions

63

Schedule of District's Contributions - California State Teachers Retirement System (CalSTRS)

The total pension liability was determined by applying update procedures to a financial reporting actuarial

valuation as of June 30, 2014, and rolling forward the total pension liability to June 30, 2015. The financial

reporting actuarial valuation as of June 30, 2014 & June 30, 2015 used the following actuarial methods and

assumptions:

Year Ended June 30, 2015 Year Ended June 30, 2016


Experience Study July 1, 2006 through June 30, 2010 July 1, 2007 through June 30, 2011Actuarial Cost Method Entry Age Normal Entry Age Normal

Investment Rate of Return 7.60% 7.60%

Consumer Price Inflation 3.00% 3.00%

Wage Growth (Average) 3.75% 3.75%

Post Retirement Benefit

Increases 2.00% Simple 2.00% Simple

CalSTRS uses custom mortality tables to best fit the patterns of mortality among its members using the RP2000

series tables adjusted to fit CalSTRS experience. RP2000 series tables are industry standarde of mortality ratespublished by the Society of Actuaries. See CalSTRS experience analysis published on the CalSTRS website for

more information.

Schedule of District's Proportionate Share - California Public Employee's Retirement System (CalPERS)

Benefit Changes: In 2015 & 2016 there were no changes to benefits.

Changes in Assumptions: In 2015 there were no changes in assumptions. In 2016 the discount rate was

changed from 7.5% to 7.65% to correct for an adjustment to exclude administrative expense.

Schedule of District Contributions - California Public Employee's Retirement System (CalPERS)

The total pension liability was determined by applying update procedures to a financial reporting actuarial

valuation as of June 30, 2014, and rolling forward the total pension liability to June 30, 2015. The financial

reporting actuarial valuation as of June 30, 2014 & June 30, 2015 used the following actuarial methods and

assumptions:

Year Ended June 30, 2015 Year Ended June 30, 2016


Experience Study July 1, 1996 through June 30, 2010 July 1, 1997 through June 30, 2011

Actuarial Cost Method Entry Age Normal Entry Age Normal

Investment Rate of Return 7.50% 7.65%

Consumer Price Inflation 2.75% 2.75%

Wage Growth (Average) 3.00% 3.00%

Post Retirement Benefit

Increases 2.00% Simple 2.00% - 2.75%

The mortality table used was developed based on CalPERS specified data. The table includes 20 years of

mortality improvements using the Society of Actuaries Scale BB. For more details on this table, please refer to

the experience studies available on the CalPERS website.

64

Combining Statements and Budget Comparisons

as Supplementary Information

This supplementary information includes financial statements and schedules not required by the Governmental Accounting

Standards Board, nor a part of the basic financial statements, but are presented for purposes of additional analysis.

EXHIBIT C-1

BRAWLEY UNION HIGH SCHOOL DISTRICTCOMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS

JUNE 30, 2016

Debt Capital

Service Projects Total

Fund Fund Nonmajor

Special Bond Governmental

Revenue Interest Building Funds (See

Funds & Redemption Fund Exhibit A-3)

ASSETS:

Cash in County Treasury $ 11,583 $ 541,120 $ - $ 552,703

Cash on Hand and in Banks 5,000 - - 5,000

Cash with a Fiscal Agent/Trustee - - 382,876 382,876

Accounts Receivable 104,237 891 - 105,128

Due from Other Funds 8,461 - - 8,461

Stores Inventories 3,414 - - 3,414

Total Assets 132,695 542,011 382,876 1,057,582


Liabilities:

Accounts Payable $ 27,004 $ - $ - $ 27,004

Due to Other Funds 77,675 - - 77,675

Total Liabilities 104,679 - - 104,679

Fund Balance:


Stores Inventories 3,414 - - 3,414

Restricted Fund Balances 24,552 - - 24,552

Assigned Fund Balances 50 542,011 382,876 924,937

Total Fund Balance 28,016 542,011 382,876 952,903

Total Liabilities and Fund Balances $ 132,695 $ 542,011 $ 382,876 $ 1,057,582

65

EXHIBIT C-2

BRAWLEY UNION HIGH SCHOOL DISTRICTCOMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS

FOR THE YEAR ENDED JUNE 30, 2016 Debt Capital

Service Projects Total

Fund Fund Nonmajor

Special Bond Governmental

Revenue Interest Building Funds (See

Funds & Redemption Fund Exhibit A-5)

Revenues:

Federal Revenue $ 517,657 $ - $ - $ 517,657

Other State Revenue 140,760 3,656 - 144,416

Other Local Revenue 124,848 432,963 - 557,811

Total Revenues 783,265 436,619 - 1,219,884

Expenditures:

Current:

Instruction 85,445 - - 85,445

Pupil Services 587,792 - - 587,792

Community Services 160,386 - - 160,386

General Administration 1,196 - - 1,196

Plant Services 42,819 - - 42,819

Capital Outlay 13,543 - 909,603 923,146

Debt Service:

Principal - 200,000 - 200,000

Interest - 214,229 - 214,229

Total Expenditures 891,181 414,229 909,603 2,215,013


Over (Under) Expenditures (107,916) 22,390 (909,603) (995,129)


Transfers In 131,835 - - 131,835

Total Other Financing Sources (Uses) 131,835 - - 131,835

Net Change in Fund Balance 23,919 22,390 (909,603) (863,294)

Fund Balance, July 1 4,097 519,621 1,292,479 1,816,197

Fund Balance, June 30 $ 28,016 $ 542,011 $ 382,876 $ 952,903

66

EXHIBIT C-3

BRAWLEY UNION HIGH SCHOOL DISTRICTCOMBINING BALANCE SHEET

NONMAJOR SPECIAL REVENUE FUNDS

JUNE 30, 2016

Total

Nonmajor

Special

Adult Child Revenue

Education Development Cafeteria Funds (See

Fund Fund Fund Exhibit C-1)

ASSETS:

Cash in County Treasury $ 5,378 $ 1,201 $ 5,004 $ 11,583

Cash on Hand and in Banks - - 5,000 5,000

Accounts Receivable 8,028 - 96,209 104,237

Due from Other Funds - 8,461 - 8,461


Total Assets 13,406 9,662 109,627 132,695


Liabilities:

Accounts Payable $ 5,343 $ - $ 21,661 $ 27,004

Due to Other Funds 8,013 9,662 60,000 77,675

Total Liabilities 13,356 9,662 81,661 104,679

Fund Balance:



Restricted Fund Balances - - 24,552 24,552

Assigned Fund Balances 50 - - 50

Total Fund Balance 50 - 27,966 28,016

Total Liabilities and Fund Balances $ 13,406 $ 9,662 $ 109,627 $ 132,695

67

EXHIBIT C-4

BRAWLEY UNION HIGH SCHOOL DISTRICTCOMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

NONMAJOR SPECIAL REVENUE FUNDS

FOR THE YEAR ENDED JUNE 30, 2016 Total

Nonmajor

Special

Adult Child Revenue

Education Development Cafeteria Funds (See

Fund Fund Fund Exhibit C-2)

Revenues:

Federal Revenue $ 33,349 $ 16,155 $ 468,153 $ 517,657

Other State Revenue 27,441 75,339 37,980 140,760

Other Local Revenue 39,432 22,057 63,359 124,848

Total Revenues 100,222 113,551 569,492 783,265

Expenditures:

Current:

Instruction 85,445 - - 85,445

Pupil Services - - 587,792 587,792

Community Services - 160,386 - 160,386

General Administration 1,196 - - 1,196

Plant Services - - 42,819 42,819

Capital Outlay 13,543 - - 13,543

Total Expenditures 100,184 160,386 630,611 891,181


Over (Under) Expenditures 38 (46,835) (61,119) (107,916)


Transfers In - 46,835 85,000 131,835

Total Other Financing Sources (Uses) - 46,835 85,000 131,835

Net Change in Fund Balance 38 - 23,881 23,919

Fund Balance, July 1 12 - 4,085 4,097

Fund Balance, June 30 $ 50 $ - $ 27,966 $ 28,016

68

Other Supplementary Information

This section includes financial information and disclosures not required by the Governmental Accounting Standards

Board and not considered a part of the basic financial statements. It may, however, include information which is

required by other entities.

Supplementary Information Section

BRAWLEY UNION HIGH SCHOOL DISTRICTLOCAL EDUCATION AGENCY

ORGANIZATION STRUCTURE

JUNE 30, 2016

The Brawley Union High School District was established in 1908 and is comprised of an area of

approximately 17 square miles. There were no changes to the boundaries of the District during the current

year. The District serves the cities of Brawley and Westmorland and offers instruction for grades 9-12. The

Brawley Union High School District is currently operating one continuation school, one adult school, one

community day school, and one high school.

Governing Board

Name Office Term and Term Expiration

Gabriel Contreras President Four year term

Expires December 2017

Ralph Fernandez Vice President Four year term


Carol Sassie Clerk Four year term


Rusty Garcia Member Four year term


Patricia Wilson Member Four year term


Administration

Simon Canalez

Superintendent

Antonio Munguia

Principal

Desert Valley High School

Jennifer Layaye

Chief

Business Official

Jesse Sanchez

Principal

Brawley Union High School

69

BRAWLEY UNION HIGH SCHOOL DISTRICT TABLE D-1

SCHEDULE OF AVERAGE DAILY ATTENDANCE


Second Period Report Annual Report

Original Revised Original Revised

Grades 9-12:

Regular ADA 1,766.24 N/A 1,744.12 N/A

Community Day School 12.49 N/A 13.61 N/A

Grades 9-12 Totals 1,778.73 N/A 1,757.73 N/A

ADA Totals 1,778.73 N/A 1,757.73 N/A

N/A - There were no audit findings which resulted in necessary revisions to attendance.

Average daily attendance is a measurement of the number of pupils attending classes of the district or charter

school. The purpose of attendance accounting from a fiscal standpoint is to provide the basis on which

apportionments of state funds are made to school districts and charter schools. This schedule provides information

regarding the attendance of students at various grade levels and in different programs.

70


SCHEDULE OF INSTRUCTIONAL TIME


Ed. Code Number Number

46207 2015-16 of Days of Days

Minutes Actual Traditional Multitrack

Grade Level Requirement Minutes Calendar Calendar Status

Grade 9 64,800 65,258 180 - Complied

Grade 10 64,800 65,258 180 - Complied

Grade 11 64,800 65,258 180 - Complied

Grade 12 64,800 65,258 180 - Complied

School districts and charter schools must maintain their instructional minutes as defined in Education Code Section 46207.

This schedule is required of all districts, including basic aid districts.

The District has received incentive funding for increasing instructional time as provided by the Incentives for Longer

Instructional Day. This schedule presents information on the amount of instruction time offered by the District and whether

the District complied with the provisions of Education Code Sections 46200 through 46206. The District neither met nor

exceeded its target funding.

71


SCHEDULE OF FINANCIAL TRENDS AND ANALYSIS


Budget

2017

General Fund (See Note 1) 2016 2015 2014

Revenues and other financial sources $ 22,392,530 $ 22,493,160 $ 19,876,292 $ 18,393,486

Expenditures, other uses and

transfers out 23,395,489 21,286,708 20,036,197 17,156,742

Change in fund balance (deficit) (1,002,959) 1,206,452 (159,905) 1,236,744

Ending fund balance $ 6,667,988 $ 7,670,947 $ 6,464,495 $ 6,624,400

Available reserves (Note 2) $ 6,593,389 $ 7,071,336 $ 5,954,097 $ 6,145,532

Available reserves as a percentage

of total outgo 28.2% 36.0% 29.7% 36.7%

Total long-term debt (Note 5) $ 28,111,903 $ 28,717,245 $ 25,723,563 $ 8,477,082

Average daily attendance at P-2 1,767 1,766 1,771 1,769

This schedule discloses the district's financial trends by displaying past years' data along with current year budget information.

These financial trend disclosures are used to evaluate the district's ability to continue as a going concern for a reasonable period

of time.

The general fund balance has increased by $1,046,546 over the past three years. The fiscal year 2016-17

budget projects a decrease of $1,002,959. For a district of this size, the State recommends available reserves of at least

3% of total general fund expenditures, transfers out and other uses (total outgo).

Total long-term debt has increased by $20,240,163 over the past three years.

Average daily attendance (ADA) has decreased by 3 over the past three years.

Notes:

1. Budget 2017 is included for analytical purposes only and has not been subjected to audit.

2. Available reserves consist of all assigned fund balances, all unassigned fund balances and all funds reserved for

economic uncertainties contained within the General Fund.

3. On behalf payments of $569,002 $445,913, and $425,408, have been excluded from the calculation of

available reserves as a percentage of total outgo for the fiscal years ending June 30, 2016, 2015, and 2014.

4. As described in Note A to these financial statements, for purposes of reporting in conformity with GASB

Statement No. 54, the District's Special Reserve Fund for Other Than Capital Outlay (Fund 17) was included

with the general fund. The above Schedule of Financial Trends and Analysis contains only the financial

information of the general fund.

5. As a result of implementation of GASB Statement No. 68, long term liabilities for the years ended June 30,

2015 and 2016 include net pension liabilities which were not previously accounted for. As such, total long term

debt for the year ended June 30, 2015 and 2016 are not comparable to previous years represented in this table.

72


RECONCILIATION OF ANNUAL FINANCIAL AND BUDGET

REPORT WITH AUDITED FINANCIAL STATEMENTS


Special Reserve

Fund for

Other Than

General Capital Outlay

Fund Projects

June 30, 2016 annual financial and budget

report fund balances $ 7,670,947 $ 528,055

Adjustments and reclassifications:

Increasing (decreasing) the fund balance:

GASB # 54 reporting of Special Reserve Fund 528,055 (528,055)

June 30, 2016 audited financial statement fund balances $ 8,199,002 $ -

This schedule provides the information necessary to reconcile the fund balances of all funds and the total liabilities

balance of the general long-term debt account group as reported on the SACS report to the audited financial statements.

Funds that required no adjustment are not presented.

73


SCHEDULE OF CHARTER SCHOOLS


No charter schools are chartered by Brawley Union High School District.

Included In

Charter Schools Audit?

None N/A

69


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


Pass-

Through

Federal Grantor/ Federal Entity Passed

Pass-Through Grantor/ CFDA Identifying Through to Federal

Program or Cluster Title Number Number Subrecipients Expenditures

CCDF CLUSTER:

U. S. Department of Health and Human Services

Passed Through State Department of Education:

Child Development Funds 93.596 13609 $ - $ 16,156

Total U. S. Department of Health and Human Services - 16,156

Total CCDF Cluster - 16,156

CHILD NUTRITION CLUSTER:

U. S. Department of Agriculture


School Breakfast Program 10.553 13525 - 6,058

School Breakfast Program, Needy 10.553 13526 - 150,905

National School Lunch Program Sec. 11 10.555 13396 - 240,751

Noncash Commodities 10.555 13396 - 34,757

National School Lunch Program Sec. 4 10.555 13523 - 35,680

Total Passed Through State Department of Education - 468,151

Total U. S. Department of Agriculture - 468,151

Total Child Nutrition Cluster - 468,151

MEDICAID CLUSTER:

U. S. Department of Health and Human Services


Medi-Cal Billing Option 93.778 - - 25,799

Medi-Cal MAA 93.778 - - 159,183


Total U. S. Department of Health and Human Services - 184,982

Total Medicaid Cluster - 184,982

SPECIAL EDUCATION (IDEA) CLUSTER:

U. S. Department of Education


IDEA Basic Local Assistance 84.027 13379 - 255,141

Total U. S. Department of Education - 255,141

Total Special Education (IDEA) Cluster - 255,141

OTHER PROGRAMS:

U. S. Department of Education


Adult Education Secondary 84.002 13978 - 24,607

Adult Education Basic 84.002 14508 - 8,742

Title I 84.010 14329 - 523,838

Title I Program Improvement 84.010 39550 - 39,550

Carl D Perkins Career & Technical Education 84.011 14894 - 63,215

Title III Limited English Proficiency 84.365 14346 - 38,641

Title II Teacher Quality 84.367 14341 - 85,785


Total U. S. Department of Education - 784,378

TOTAL EXPENDITURES OF FEDERAL AWARDS $ - $ 1,708,808

The accompanying notes are an integral part of this schedule.

70

BRAWLEY UNION HIGH SCHOOL DISTRICTNOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


Basis of Presentation

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Brawley

Union High School District and is presented on the modified accrual basis of accounting. The information inthis schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal

Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit

Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ

from amounts presented in, or used in the preparation of, the basic financial statements.

Indirect Cost Rate

Indirect costs were calculated in accordance with 2 CFR §200.412 Direct and Indirect Costs. The District

used an indirect cost rate of 4.85% based on the rate approved by the California Department of Education for

each program which did not have a pre-defined allowable indirect cost rate. The District did not elect to use

the 10% de minimis cost rate as covered in 2 CFR §200.414 Indirect Costs. The following programs utilized a

lower indirect cost rate based on program restrictions or other factors determined by the District:

Indirect

Cost

Program CFDA # Rate

Title III Limited English Proficiency 84.365 2.00%

Schoolwide Program

The District operates a "schoolwide program" at one school site. Using federal funding, schoolwide

programs are designed to upgrade an entire educational program within a school for all students, rather than

limiting services to certain targeted students. The following federal program amounts were expended by the

District in it's schoolwide program:

Amount

Program CFDA # Expended

Title I Part A 84.010 523,838

71

Other Independent Auditor's Reports

Independent Auditor's Report on Internal Control over Financial Reporting and

On Compliance and Other Matters Based on an Audit of Financial Statements

Performed In Accordance With Government Auditing Standards

Board of Trustees


Brawley, California

Members of the Board of Trustees:

We have audited, in accordance with the auditing standards generally accepted in the United States of

America and the standards applicable to financial audits contained in Government Auditing Standards

issued by the Comptroller General of the United States, the financial statements of the governmental

activities, each major fund, and the aggregate remaining fund information of Brawley Union High SchoolDistrict, as of and for the year ended June 30, 2016, and the related notes to the financial statements, which

collectively comprise Brawley Union High School District's basic financial statements, and have issued our

report thereon dated December 15, 2016.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Brawley Union HighSchool District's internal control over financial reporting (internal control) to determine the audit procedures

that are appropriate in the circumstances for the purpose of expressing our opinions on the financial

statements, but not for the purpose of expressing an opinion on the effectiveness of the Brawley Union High

School District's internal control. Accordingly, we do not express an opinion on the effectiveness of the

Brawley Union High School District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management

or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,

misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in

internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial

statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a

deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness,

yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this

section and was not designed to identify all deficiencies in internal control that might be material weaknesses

or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were

not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control

that we consider to be material weaknesses. However, material weaknesses may exist that have not been

identified. We did identify certain deficiencies in internal control, described in the accompanying schedule offindings and questioned costs as item(s) 2016-001, that we consider to be significant deficiencies.

72

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Brawley Union High School District's financial

statements are free from material misstatement, we performed tests of its compliance with certain provisions

of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and

material effect on the determination of financial statement amounts. However, providing an opinion on

compliance with those provisions was not an objective of our audit, and accordingly, we do not expresssuch an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are

required to be reported under Government Auditing Standards.

Brawley Union High School District's Response to Findings

Brawley Union High School District's response to the finding identified in our audit is described in the

accompanying schedule of findings and questioned costs. Brawley Union High School District's responsewas not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly,

we express no opinion on it.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance

and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internalcontrol or on compliance. This report is an integral part of an audit performed in accordance with

Government Auditing Standards in considering the entity's internal control and compliance. Accordingly,

this communication is not suitable for any other purpose.


December 15, 2016

73

Independent Auditor's Report on Compliance for Each Major Program and on Internal

Control Over Compliance Required by the Uniform Guidance

Board of Trustees


Brawley, California


Report on Compliance for Each Major Federal Program

We have audited the Brawley Union High School District's compliance with the types of compliance

requirements described in the OMB Compliance Supplement that could have a direct and material effect on

each of the Brawley Union High School District's major federal programs for the year ended June 30, 2016.Brawley Union High School District's major federal programs are identified in the summary of auditor's results

section of the accompanying schedule of findings and questioned costs.

Management's Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of

its federal awards applicable to its federal programs.


Our responsibility is to express an opinion on compliance for each of Brawley Union High School District's

major federal programs based on our audit of the types of compliance requirements referred to above. We

conducted our audit of compliance in accordance with auditing standards generally accepted in the UnitedStates of America; the standards applicable to financial audits contained in Government Auditing

Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2

U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,

and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform

Guidance require that we plan and perform the audit to obtain reasonable assurance about whether

noncompliance with the types of compliance requirements referred to above that could have a direct and

material effect on a major federal program occurred. An audit includes examining, on a test basis, evidenceabout the Brawley Union High School District's compliance with those requirements and performing such

other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal

program. However, our audit does not provide a legal determination of the Brawley Union High School

District's compliance.

Opinion on Each Major Federal Program

In our opinion, the Brawley Union High School District complied, in all material respects, with the types of

compliance requirements referred to above that could have a direct and material effect on each of its major

federal programs for the year ended June 30, 2016.

74

Report on Internal Control Over Compliance

Management of the Brawley Union High School District is responsible for establishing and maintaining

effective internal control over compliance with the types of compliance requirements referred to above. In

planning and performing our audit of compliance, we considered the Brawley Union High School District's

internal control over compliance with the types of requirements that could have a direct and material effect

on each major federal program to determine the auditing procedures that are appropriate in thecircumstances for the purpose of expressing an opinion on compliance for each major federal program and

to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for

the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly,

we do not express an opinion on the effectiveness of the Brawley Union High School District's internal

control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing their assigned

functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a

federal program on a timely basis. A material weakness in internal control over compliance is a deficiency,

or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility

that material noncompliance with a type of compliance requirement of a federal program will not be

prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over

compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a typeof compliance requirement of a federal program that is less severe than a material weakness in internal

control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first

paragraph of this section and was not designed to identify all deficiencies in internal control over compliance

that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal

control over compliance that we considered to be material weaknesses. However, material weaknessesmay exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of

internal control over compliance and the results of that testing based on the requirements of the Uniform

Guidance. Accordingly, this report is not suitable for any other purpose.


December 15, 2016

75

Independent Auditor's Report on State Compliance

Board of Trustees


Brawley, California


Report on State Compliance

We have audited the District's compliance with the types of compliance requirements described in the

2015-16 Guide for Annual Audits of K-12 Local Education Agencies and State Compliance Reporting,

prescribed in Title 5, California Code of Regulations, Section 19810 that could have a direct and

material effect on each of the District's state programs identified below for the fiscal year ended June 30,2016.

Management's Responsibility for State Compliance

Management is responsible for compliance with the requirements of laws, regulations, contracts, and

grants applicable to its state programs.


Our responsibility is to express an opinion on compliance for each applicable program as identified in the

State's audit guide, 2015-16 Guide for Annual Audits of K-12 Local Education Agencies and

State Compliance Reporting prescribed in Title 5, California Code of Regulations, Section 19810.

We conducted our audit of compliance in accordance with auditing standards generally accepted in theUnited States of America; the standards applicable to financial audits contained in Government Auditing

Standards issued by the Comptroller General of the United States; and the State's audit guide, 2015-16

Guide for Annual Audits of K-12 Local Education Agencies and State Compliance

Reporting, prescribed in Title 5, California Code of Regulations, Section 19810. Those standards

and audit guide require that we plan and perform the audit to obtain reasonable assurance about whether

noncompliance with the compliance requirements referred to above that could have a direct and material

effect on the state programs noted below occurred. An audit includes examining, on a test basis,evidence about the District's compliance with those requirements and performing such other procedures

as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis

for our opinion. Our audit does not provide a legal determination of the District's compliance with those

requirements.

76

In connection with the audit referred to above, we selected and tested transactions and records todetermine the District's compliance with the state laws and regulations applicable to the following items:

Procedures in

Audit Guide

Compliance Requirements Performed?

LOCAL EDUCATION AGENCIES

OTHER THAN CHARTER SCHOOLS:

Attendance Accounting:

Attendance Reporting ........................................................................ Yes

Teacher Certification and Misassignments ...................................... Yes

Kindergarten Continuance ................................................................ N/A

Independent Study ............................................................................ NoContinuation Education ..................................................................... Yes

Instructional Time ......................................................................................... Yes

Instructional Materials................................................................................... Yes

Ratio of Administrative Employees to Teachers ......................................... Yes

Classroom Teacher Salaries ....................................................................... Yes

Early Retirement Incentive ........................................................................... N/A

GANN Limit Calculation ............................................................................... YesSchool Accountability Report Card .............................................................. Yes

Juvenile Court Schools ................................................................................ N/A

Middle or Early College High Schools ......................................................... N/A

K-3 Grade Span Adjustment ........................................................................ N/A

Transportation Maintenance of Effort .......................................................... Yes

SCHOOL DISTRICTS, COUNTY OFFICES OFEDUCATION, AND CHARTER SCHOOLS:

Educator Effectiveness ................................................................................ Yes

California Clean Energy Jobs Act ................................................................ Yes

After School Education and Safety Program:

After School ....................................................................................... N/A

Before School .................................................................................... N/AGeneral Requirements ...................................................................... N/A

Proper Expenditure of Education Protection Account Funds ..................... Yes

Unduplicated Local Control Funding Formula Pupil Counts ...................... Yes

Local Control and Accountability Plan ......................................................... Yes

Independent Study-Course Based .............................................................. N/A

Immunizations ............................................................................................... N/A

CHARTER SCHOOLS:

Attendance .................................................................................................... N/A

Mode of Instruction ....................................................................................... N/A

Nonclassroom-Based Instruction/Independent Study ................................ N/A

Determination of Funding for Nonclassroom-Based Instruction ................ N/A

Annual Instructional Minutes - Classroom Based ....................................... N/A

Charter School Facility Grant Program ....................................................... N/A

The term "N/A" is used above to mean either the District did not offer the program during the current fiscal

year or the program applies to a different type of local education agency.

We did not perform testing for Independent Study. The procedure were not required to be performed

since the ADA was below the level which required testing.

77

Opinion on State Compliance

In our opinion, Brawley Union High School District complied, in all material respects, with the compliance

requirements referred to above that are applicable to the statutory requirements listed in the schedule

above for the year ended June 30, 2016.

Purpose of This Report

The purpose of this report is solely to describe the scope of our testing of compliance and the results of

that testing, and not to provide an opinion of the effectiveness of the entity's internal control or on

compliance outside of the items tested as noted above. This report is an integral part of an audit

performed in accordance with the 2015-16 Guide for Annual Audits of K-12 Local Education

Agencies and State Compliance Reporting prescribed in Title 5, California Code of Regulations,

Section 19810 in considering the entity's compliance. Accordingly, this communication is not suitable forany other purpose.


December 15, 2016

78

Findings and Recommendations Section

BRAWLEY UNION HIGH SCHOOL DISTRICTSCHEDULE OF FINDINGS AND QUESTIONED COSTS


A. Summary of Auditor's Results

1. Financial Statements

Type of auditor's report issued: Unmodified

Internal control over financial reporting:

One or more material weaknesses identified? Yes X No

One or more significant deficiencies identified thatare not considered to be material weaknesses? X Yes None Reported

Noncompliance material to financial

statements noted? Yes X No

2. Federal Awards

Internal control over major programs:

One or more material weaknesses identified? Yes X No

One or more significant deficiencies identified that

are not considered to be material weaknesses? Yes X None Reported

Type of auditor's report issued on compliance

for major programs: Unmodified

Any audit findings disclosed that are required to be

reported in accordance with Title 2 U.S. Code of

Federal Regulations (CFR) Part 200? Yes X No

Identification of major programs:

CFDA Number(s) Name of Federal Program or Cluster

10.553, 10.555 Child Nutrition Cluster

Dollar threshold used to distinguish between type A and type B programs: $750,000

Auditee qualified as low-risk auditee? X Yes No

79



3. State Awards

Any audit findings disclosed that are required to be reported in

accordance with the state's Guide for Annual Audits of K-12

Local Education Agencies and State Compliance Reporting? Yes X No

Type of auditor's report issued on compliance

for state programs: Unmodified

B. Financial Statement Findings

Finding Identification

Finding 2016-001 (30000)

Associated Student Body

Criteria or Specific Requirement

Verify that the District has an appropriate internal control system which would allow management or

employees, in the normal course of performing their assigned functions, to prevent or detect andcorrect misstatements on a timely basis, whether due to error or fraud.

Condition

In our review of 25 disbursements for the ASB accounts we noted that no disbursements were properly

approved by an ASB meeting for any of the clubs or organzations within the student body.

Questioned CostsNone

Context

An organized ASB has the requirement to approve all disbursements of ASB funds through meetings

held by the entire ASB organization or meetings held for the individual club. Whichever meeting

format is utilized, the meeting must contain a student approval process for disbursements.

Effect

ASB funds at the District are not being properly authorized by students and are therefore at

significant risk of material misstatement either due to error or fraud.

Cause

The staff in charge of accounting for ASB funds and ensuring all documentation is maintained wasunaware of the requirement to hold meetings to approve all disbursements.

Recommendation

We recommend that the District provide additional training for all staff involved with the ASB to

ensure that those repsonsible for documentation have the appropriate skills and knowledge to

comply with the requirements of operating an organized ASB.

LEA's Response

The District implemented a process to disburse funds through ASB. All required documents with

appropriate signatures must be attached with the check before signing. The ASB clerk will also be

sent yearly to trainings through CASBO.

80



C. Federal Award Findings and Questioned Costs

NONE

D. State Award Findings and Questioned Costs

NONE

81

BRAWLEY UNION HIGH SCHOOL DISTRICTSUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS


Management's Explanation

Finding/Recommendation Current Status If Not Implemented

There were no findings reported in the June 30, 2015 audit report.

82

BRAWLEY UNION HIGH SCHOOL DISTRICTCORRECTIVE ACTION PLAN


Fiscal Finding

Year Number Finding and Corrective Action Plan

2016 001 Finding: In our review of twenty-five disbursements for the ASB

accounts we noted that no disbursements were properlyapproved by an ASB meeting for any of the clubs or

organizations within the student body.

Questioned CFDA # Amount

Costs: N/A None

Status: In progress

Corrective

Action: The District has implemented a process to disburse funds

through ASB. All required documents with appropriate

signatures must be attached with the check before signing.

The ASB Clerk will also be sent to yearly trainings throughCASBO.

Completion

Date: In progress as of December 13, 2016

83

Valenzuela/CAHSEE Lawsuit Settlement Quarterly Report on Williams Uniform Complaints

[Education Code § 35186(d)]

District: Brawley Union High School District

Person completing this form: Chris Velasco Title: Executive Assistant October 2016

January 2017 April 2017

June 2017

Date information to be reported publicly at governing board meeting:

Please check the box that applies:

No complaints were filed with any school in the district during the quarter indicated above.

Complaints were filed with schools in the district during the quarter indicated above. The following chart summarizes the nature and resolution of these complaints.

General Subject Area Total # of Complaints

# Resolved # Unresolved

Textbooks and Instructional

Materials

0 0 0

Teacher Vacancy or Misassignment

0 0 0

Facilities Conditions

0 0 0

CAHSEE Intensive Instruction and

Services

0 0 0

TOTALS

0 0 0

Simon Canalez, Superintendent

Signature of District Superintendent Date

Quarterly Report Submission Date: (check one)

CALIFORNIA DEPARTMENT OF EDUCATION NUTRITION SERVICES DIVISION

Civil Rights and Complaint Procedures for the

U.S. Department of Agriculture Child Nutrition Programs

Rev. August 2016

Table of Contents

Introduction ..................................................................................................................... 1

Civil Rights Compliance in the Child Nutrition Programs ................................................. 1

Public Notification and Grassroots Efforts ....................................................................... 4

Protected Racial and Ethnic Categories in the Child Nutrition Programs ........................ 4

Discriminatory Behavior .................................................................................................. 5

Where to File a Complaint ............................................................................................... 6

Terminology Key ............................................................................................................. 8

California Department of Education Civil Rights and Complaints Procedures Handbook Nutrition Services Division August 2016

Page 1 of 8

Introduction The California Department of Education (CDE) Nutrition Services Division (NSD) provides the Civil Rights and Complaint Procedures to help agencies comply with the U.S. Department of Agriculture (USDA) child nutrition program (CNP) regulations, as required by the Food and Nutrition Service (FNS) Instruction 113-1. The requirements contained in the procedures apply to all programs and activities receiving federal financial assistance for the CNPs, whether those programs and activities are federally funded in whole or in part (FNS Instruction 113-1, Page 3). Thus, when a state agency, local agency, or any other subrecipient agrees to administer FNS program services and benefits, they enter into a contractual agreement (i.e., federal/state agency agreement or a state agency/local agency agreement) to adhere to all laws, regulations, instructions, policies, and guidance related to nondiscrimination in program delivery (FNS Instruction 113-1, Page 4[C]). Civil Rights Compliance in the Child Nutrition Programs Each state agency, local agency, or any other subrecipient must ensure that it performs certain duties to both prevent and resolve all complaints related to programs and civil rights. Agencies must appoint a Civil Rights Coordinator to perform these duties. These duties include:

Providing the name of the Civil Rights Coordinator, 504 Coordinator, and Title IX Coordinator (if different from the Civil Rights Coordinator)

Providing mandatory civil rights training to all staff annually (FNS Instruction

113-1, Page 16[XI])

Implementing procedures to determine and process civil rights complaints (FNS Instruction 113-1, Page 32[XVII][B])

Implementing procedures to determine and process program related complaints

Notifying the public, participants, and potential participants, upon request, of

information about program requirements and the procedures for filing a complaint in English and/or in the appropriate language for persons with limited English proficiency (FNS Instruction 113-1, Page 13[IX])

Ensuring that the public, participants, and potential participants are notified that a

complaint can be filed anonymously or by a third party

Developing a method to collect racial and ethnic data. The agency can use an applicant’s voluntary self-identification to obtain racial and ethnic data.


Page 2 of 8

Self-identification or self-reporting is the preferred method of obtaining characteristic data (FNS Instruction 113-1, Page 17[XII][A])

Ensuring that the agency makes special meals available to participants with

disabilities who have a medical statement on file documenting that their disability restricts their diet (Accommodating Children With Special Dietary Needs in the School Nutrition Programs, Page 5[II][A])

Ensuring that participants with disabilities are not excluded from enjoying the

benefits or services due to inaccessibility of facilities. Every part of a facility must be accessible to and usable by persons with disabilities (Rehabilitation Act of 1973, Section 504)

The most current version of the federal nondiscrimination statement in a

prominent location in all public information releases, publications, and on posters concerning nutrition program activities, except menus (FNS Instruction 113-1, pages 13[IX][A][3],14[d], and 15[IX][B][4])

Displaying And Justice For All posters in areas visible to program recipients,

such as the food service area and sponsor's office, except in family day care homes (FNS Instruction 113-1, Page 15[B][1])

Sending a public release announcing the availability of the CNPs and/or changes

in the programs to public media and community/grassroots organizations (FNS Instruction 113-1, Page 15[IX][B][2])

Providing appropriate translation services when a significant number of persons

in the surrounding population have limited English proficiency (FNS Instruction 113-1, pages 9 and 10[VII])

Establishing admission and enrollment procedures that do not restrict enrollment

of minority persons or persons with disabilities. This includes preventing staff from incorrectly denying applications of minority persons and persons with disabilities, and ultimately ensuring that minority persons and participants with disabilities have equal access to all programs (FNS Instruction 113-1, Page 1[II][B] and [D], Americans with Disabilities Act 28, Title 2, Code of Federal Regulations, Part 35, Subtitle A and D, and FNS Instruction 113-1, Page 1[I][A] and [II][A])

Additionally, in order to meet federal civil rights requirements for CNPs, the NSD recommends that the Civil Rights Coordinator maintain a complaint log and work with the appropriate people to resolve the complaint. The complaint as well as the complaint log must include, at a minimum, the following information:


Page 3 of 8

The name, address, and phone number or other means of contacting the

complainant, such as an e-mail address (if not anonymous)

The specific location and name of the entity delivering benefits

The nature of the complaint or action that led to the charges being filed If the nature of the complaint alleges discrimination, the NSD recommends that the Civil Rights Coordinator collect the following information and forward to USDA:

The basis on which the complainant feels that discrimination occurred. In order to be considered a discrimination complaint, the complainant must feel discriminated against based on one or more of the protected classes

The names, titles, and if known, addresses of persons who may have knowledge

of the discriminatory action or situation

The date(s) that the alleged discrimination occurred, or the duration of such action

Forward all allegations of discrimination to the USDA National Office in

Washington, D.C., at the address provided on page 8 of this document Try to be as detailed as possible when logging information about the complaint. This will help resolve the situation in a more efficient manner.


Page 4 of 8

Nondiscrimination Statement As mentioned, agencies must include the most current version of the federal nondiscrimination statement in a prominent location in all public information releases, publications, and on posters concerning nutrition program activities, except menus. The current nondiscrimination statement can be found at the USDA’s Civil Rights Web page: http://www.fns.usda.gov/fns-nondiscrimination-statement (FNS Instruction 113-1, Page 15[IX][d][2]). The USDA prohibits discrimination in all its programs and activities. However, CNP regulations do not cover all types of discrimination. The only protected classes covered under the CNPs are race, color, national origin, sex, age, or disability. Public Notification and Grassroots Efforts All FNS assistance programs must include a public notification system or grassroots effort. The purpose of this system is to inform applicants, participants, and potentially eligible persons of program availability, program rights and responsibilities, the policy of nondiscrimination, and the procedure for filing a complaint (FNS Instruction 113-1, Page 13[IX]). Particularly, the focus of the grassroots effort should be to target underserved populations and inform them of the availability of the CNPs. Certain organizations can help. A grassroots organization is any organization at the local level that interacts directly with eligible or potentially eligible participants or beneficiaries, such as an advocacy organization, community action program, civic organization, migrant group, religious organization, neighborhood council, or other similar group (FNS Instruction 113-1, Page 5[V][P]). Agencies should consider the following methods of communication when informing the public of available CNPs: the Internet, newspaper articles, radio or television announcements, flyers, or any other vehicle of communication deemed necessary to reach the intended recipients (FNS Instruction 113-1, Page 15[IX][B][2]). Protected Racial and Ethnic Categories in the CNPs The 2009–10 Civil Rights policy for CNPs established a two-question format for collecting racial and ethnic data from all program applicants and participants. Agencies must use separate categories when collecting and reporting ethnicity and race (FNS Instruction 113-1, Page 18[XII][A][4][a],[b]). Agencies must collect ethnicity first, and then offer respondents the option of selecting one or more racial designations. Recommended instructions accompanying the multiple responses for race should include one of the following: Mark One or More, or Select One or More, to encourage accurate information (FNS Instruction 113-1, Page 18 [XII][A][4]).


Page 5 of 8

The minimum designations for ethnic and racial data collection are as follows:

Ethnicity

Hispanic or Latino—A person of Cuban, Mexican, Puerto Rican, South or Central American, or other Spanish culture or origin, regardless of race. The term Spanish origin can be used in addition to Hispanic or Latino

Not Hispanic or Latino

Race

American Indian or Alaskan Native—A person having origins in any of the original peoples of North and South America, including Central America, who maintains tribal affiliation or community attachment

Asian—A person having origins in any of the original peoples of the Far East, Southeast Asia, or the Indian subcontinent, including, for example, Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, the Philippine Islands, Thailand, and Vietnam

Black or African American—A person having origins in any of the black

racial groups of Africa. Terms such as Haitian or Negro can be used in addition to Black or African American

Native Hawaiian or Other Pacific Islander—A person having origins in

any of the original peoples of Hawaii, Guam, Samoa, or other Pacific Islands

White—A person having origins in any of the original peoples of Europe,

the Middle East, or North Africa Discriminatory Behavior Discriminatory behavior can sometimes be difficult to determine; therefore, it is important to keep in mind the protected classes for the CNPs when addressing potential discrimination. The following are general examples of prohibited discriminatory behavior to help agencies and Complaint Coordinators have a clearer understanding (FNS Instruction 113-1, Page 24[XIV][A][1-4]):

Denying an individual or household the opportunity to apply for FNS program benefits or services on the basis of race, color, national origin, sex, age, or disability. CalWORKs and the Food Distribution Program on Indian Reservations (FDPIR) also prohibit discrimination on the basis of religion and political beliefs.


Page 6 of 8

Providing FNS program services or benefits in a different manner on the basis of

race, color, national origin, sex, age, or disability, unless the difference is necessary to comply with nondiscrimination requirements, such as disability accommodations (this includes providing disability accommodations which includes dietary accommodation or physical assistance). CalWORKs and the FDPIR also prohibit discrimination on the basis of religion and political beliefs.

Selecting members for planning and advisory bodies in such a way as to exclude

persons from membership on the basis of race, color, national origin, sex, age, or disability. CalWORKs and the FDPIR also prohibit discrimination on the basis of religion and political beliefs.

Selecting FNS program sites or facilities in a manner that denies an individual

access to FNS program benefits, assistance, or services on the basis of race, color, national origin, sex, age, or disability. CalWORKs and the FDPIR also prohibit discrimination on the basis of religion and political beliefs.

Where to File a Complaint To file a program or Civil Rights complaint, please contact one of the following agencies listed below:

Child Nutrition Programs Civil Rights and Program Complaint Coordinator

California Department of Education Nutrition Services Division 1430 N Street, Room 4503

Sacramento, CA 95814-2342 916-323-8521 or 800-952-5609

Or

USDA, Director, Office of Adjudication

1400 Independence Avenue, Southwest Washington, D.C. 20250-9410

866-632-9992 Federal Relay Service 800-877-8339 (English)

or 800-845-6136 (Spanish) Note: The USDA will investigate and process complaints alleging discrimination.


Page 7 of 8

All program complaints filed with the NSD are resolved at the state level. The NSD Complaint Coordinator logs the complaint, refers it first to the district for handling and if not resolved, then to the appropriate program or Field Services Unit, and tracks it through resolution. The NSD reserves the right to conduct unannounced site visits to determine the validity of all allegations.


Page 8 of 8

Terminology Key

Complainant Any individual, including a person's duly authorized

representative or an interested third party, public agency, or organization who files a complaint

Complaint A written or verbal statement alleging a violation of a

federal or state law or regulation, which may include an allegation of unlawful discrimination

Complaint Coordinator A staff member who is responsible for tracking all

program complaints until resolution Discrimination The act of making a distinction in favor of, or against a

person, intentionally or unintentionally, with policies, procedures, attitudes, and practices that denies equal access or limits services and benefits to those who are eligible

Discrimination Complaint A complaint alleging discrimination based on race,

color, national origin, sex, age, or disability Program Complaint A complaint alleging violation of federal or state laws

or regulations concerning the program(s)

1

AD-3027(1/19/12)

OMB Control Number 0508-0002

UNITED STATES DEPARTMENT OF AGRICULTURE (USDA) Office of the Assistant Secretary for Civil Rights

USDA Program Discrimination Complaint Form Instructions (The complaint form is below the instructions)

PURPOSE: The purpose of this form is to assist you in filing a USDA program discrimination complaint. For help filling out the form, you may call any of the telephone numbers listed at the bottom of the complaint form. You are not required to use the complaint form. You may write a letter instead. If you write a letter it must contain all of the information requested in the form and be signed by you or your authorized representative. Incomplete information will delay the processing of your complaint.

You may also send a complaint by FAX or e-mail. We must have a signed copy of your complaint, so if you send your complaint by e-mail, be sure to attach the signed copy to your email. Incomplete information or an unsigned form will delay the processing of your complaint.

FILING DEADLINE: A program discrimination complaint must be filed not later than 180 days of the date you knew or should have known of the alleged discrimination, unless the time for filing is extended by USDA. Complaints sent by mail are considered filed on the date the complaint was signed, unless the date on the complaint letter differs by seven days or more from the postmark date, in which case the postmark date will be used as the filing date. Complaints sent by fax or email will be considered filed on the day the complaint is faxed or emailed. Complaints filed after the 180-day deadline must include a ‘good cause’ explanation for the delay. For example, you may have “good cause” if:

1. You could not reasonably have been expected to know of the discriminatory act within the 180-day period;

2. You were seriously ill or incapacitated;

3. The same complaint was filed with another Federal, state, or local agency and that agency failed to act on your complaint.

USDA POLICY: Federal law and policy prohibits discrimination against you based on the following: race, color, national origin, religion, sex, disability, age, marital status, sexual orientation, family/parental status, income derived from a public assistance program, and political beliefs. (Not all bases apply to all programs).

2

USDA will determine if it has jurisdiction under the law to process the complaint on the bases identified and in the programs involved. Reprisal that is based on prior civil rights activity is prohibited.

PROPERTY ADDRESS: If this complaint involves a farm or other real estate property that is not your current address, write in the address for that farm or real estate property. Otherwise, this part of the form can be left blank.

PLEASE READ IMPORTANT LEGAL INFORMATION BELOW CONSENT

This USDA Program Discrimination Complaint Form is provided in accordance with the Privacy Act of 1974, 5 U.S.C. §552a, and concerns the information requested in this form to which this Notice is attached. The United States Department of Agriculture’s Office of the Assistant Secretary for Civil Rights (USDA) requests this information pursuant to 7 CFR Part 15.

If the completed form is accepted as a complaint case, the information collected during the investigation will be used to process your program discrimination complaint.

Disclosure is voluntary. However, failure to supply the requested information or to sign the form may result in dismissal of your complaint. If your complaint is dismissed you will be notified. The information you provide in this complaint may be disclosed to outside parties where USDA determines that disclosure is: 1) Relevant and necessary to the Department of Justice, the court or other tribunal, or the other party before such tribunal for purposes of litigation; 2) Necessary for enforcement proceedings against a program that USDA finds to have violated laws or regulations; 3) In response to a Congressional office if you have requested that the Congressional office inquire about your complaint or; 4) To the United States Civil Rights Commission in response to its request for information.

REPRISAL (RETALIATION) PROHIBITED: No Agency, officer, employee, or agent of the USDA, including persons representing the USDA and its programs, shall intimidate, threaten, harass, coerce, discriminate against, or otherwise retaliate against anyone who has filed a complaint of alleged discrimination or who participates in any manner in an investigation or other proceeding raising claims of discrimination.

OMB Control Number 0508-0002

3

UNITED STATES DEPARTMENT OF AGRICULTURE (USDA) Office of the Assistant Secretary for Civil Rights

Program Discrimination Complaint Form

First Name: Middle Initial: Last Name:

Mailing Address:

City: State: Zip code:

E-mail address (if you have one):

Telephone Number starting with area code:

Alternate Telephone Number starting with area code:

Best Time of the Day to Reach You

Best Way to Reach You, (check one): Mail Phone E-mail Other:

Do you have a representative (lawyer or other advocate) for this complaint? Yes No

If yes, please provide the following information about your representative:

First Name: Last Name:

Address: City: State: Zip Code:

Telephone: E-mail:

1. Who do you believe discriminated against you? Use additional pages, if necessary.

Name(s) of person(s) involved in the alleged discrimination (if known):

Please name the program you applied for (if known/if applicable):

4

Please check () the USDA Agency below that conducts the program or provides Federal financial assistance for the program (if known):

Farm Service Agency Food and Nutrition Service

Rural Development Natural Resource Conservation Service

Forest Service Other:

2. What happened to you? Use additional pages, if necessary, and please include any supporting documents that would help show what happened.

3. When did the discrimination occur?

Date:Month Day Year

If the discrimination occurred more than once, please provide the other dates:

4. Where did the discrimination occur? Address of location where incident occurred:

Number and street, PO Box, or RD Number

City State Zip Code

5. It is a violation of the law to discriminate against you based on the following: race, color, national origin, religion, sex, disability, age, marital status, sexual orientation, family/parental status, income derived from a public assistance program, and political beliefs. (Not all bases apply to all programs) Reprisal is prohibited based on prior civil rights activity.

I believe I was discriminated against based on my

5

6. Remedies: How would you like to see this complaint resolved?

7. Have you filed a complaint about the incident(s) with another federal, state, or local

agency or with a court?

Yes: No:

If yes, with what agency or court did you file?

When did you file?Month Day Year

Signature: Date:

Mail Completed Form To: USDA Office of the Assistant Secretary for Civil Rights 1400 Independence Ave, SW, Stop 9410 Washington, D.C. 20250-9410

E-mail address: [email protected]

Telephone Numbers: Local area: (202) 260-1026 Toll-free: (866) 632-9992 Local or Federal relay: (800) 877-8339 Spanish relay: (800) 845-6136 Fax: (202)690-7442

mailto:[email protected]

6

PAPERWORK REDUCTION ACT AND PUBLIC BURDEN STATEMENTS:

The Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq.) requires us to inform you that this information is being collected to ensure that your complaint contains all the information required to file a complaint. The Office of the Assistant Secretary for Civil Rights will use the information to process your complaint of program discrimination.

Response to this request is voluntary. The information you provide on this form will only be shared with persons who have an official need to know, and will be protected from public disclosure pursuant to the provisions of the Privacy Act, 5 U.S.C. § 552a(b).

The estimated time required to complete this form is 60 minutes. You may send comments regarding the accuracy of this estimate and any suggestions for reducing the time for completion of the form to USDA, Office of the Assistant Secretary for Civil Rights, 1400 Independence Ave, SW, Washington, DC 20250-9410.

An Agency may not conduct or sponsor, nor is a person required to respond to, a collection of information unless it displays a currently valid OMB Control Number. The OMB Control Number for this form is 0508-0002.

LEA: Brawley Union High School District Contact: Simon Canalez, Superintendent

College Readiness Block Grant 2016 - 2019

Overview

The Brawley Union High School District strives to implement sustainable change to improve teaching and learning and bring about equitable outcomes for students. We establish long term partnerships with post secondary education communities that build capacity of district and site leaders to create high-performing organizations.

Goals of this Plan The goal of the district is to provide unduplicated pupils additional supports to increase the number who enroll at institutions of higher education and complete an undergraduate degree within four years. BUHSD will measure the impact of the funds received for its unduplicated pupils’ through access and matriculation to higher education. BUHSD’s preliminary entitlement amount is $211,586.00 which is available for expenditure and encumbrance through 2018-19.

Expected Annual

Measurable Outcome Increase AP enrollment and students scoring a 3 or better on AP exams

Actions/Services School Year Pupils Served

Budgeted Expenditures

Increase AP course offerings - AP Psychology, AP Computer Science by implementing an MOU agreement with the UC EAOP College Preparation Program to offer online AP courses.

✓ 2016-17

✓ 2017-18

✓ 2018-19

✓ All ❏ SED ❏ EL/RFEP ❏ SpEd

AP By the Sea Training - $795 per participant Curriculum - $200,000 (LCFF)

Increase AP awareness through AP parent/student night

✓ 2016-17

✓ 2017-18

✓ 2018-19


Materials and Supplies - $400/year $1,500 = 3 years

Provide student fee waivers for AP participants who qualify for free/reduced priced meals.

✓ 2016-17

❑ 2017-18

❑ 2018-19

❑ All ✓ SED ❏ EL/RFEP ❏ SpEd

$93 per exam - $5 student fee x 220 exams = $19,360 (based on 2016 data of qualifying students)

Provide supplemental funding for AP participants who qualify for free/reduced priced meals.

❑ 2016-17

✓ 2017-18

✓ 2018-19

❑ All ✓ SED ❏ EL/RFEP ❏ SpEd

$93 per exam - $53 ESSA contribution - $5 student fee x 220 exams = $7700 annually

(based on 2016 data of qualifying students)

Expected Annual Measurable Outcome

Increase the number of students considered college ready, increase the number of students who graduate completing A-G requirements and support high performance on assessments required for admittance to a post secondary educational institution

Actions/Services School Year

Pupils Served

Budgeted Expenditures

Extended Hours for Counselors to be available to assist parents with questions, concerns, etc…

✓ 2016-17

✓ 2017-18

✓ 2018-19

❏ All ❏ SED ❏ EL/RFEP ❏ SpEd

$40/hour extra duty (annually)

Chromebook cart with 35 computers to replace existing desktop computers in counseling center. Purchase chairs, new printer.

✓ 2016-17

✓ 2017-18

✓ 2018-19

❏ All ❏ SED ❏ EL/RFEP ❏ SpEd

$12,500 chromecart w/35 chromebooks $250 - Printer $2,500 - chairs

Purchase Program w/ curriculum that will provide 10 year plan and follow through lessons for every grade level.

✓ 2016-17

✓ 2017-18

✓ 2018-19


$ 30,000 Curriculum such as Naviance or Career Choices (estimate)

Provide SAT and ACT test prep sessions for students after school hours

✓ 2016-17

✓ 2017-18

✓ 2018-19


$1500 Materials and Supplies $2500 extra duty Saturdays and after school (annually)

Register and pay for qualifying students to take PSAT

✓ 2016-17

✓ 2017-18

✓ 2018-19


$6,500 test registration (annually)

Contract with EAOP representative ✓ 2016-17

✓ 2017-18

✓ 2018-19


MOU w EAOP

WV1 6/2016 Page 1 of 8

Commission on Teacher Credentialing Certification Division ATTN: Waiver Unit 1900 Capitol Avenue Sacramento, CA 95811-4213

Email: [email protected] Website: www.ctc.ca.gov

VARIABLE TERM WAIVER REQUEST (WV1 Form)

Requests must be prepared by the employing agency, not the applicant. All materials must be typewritten or computer generated and sufficiently clear to photocopy. This form must be used for first

time and subsequent waivers only. 1. EMPLOYING AGENCY (include mailing address) County/District Contact Person:

CDS Code

Telephone #:

NPS/NPA (list county code ________) EMail:

2. APPLICANT INFORMATION:

Social Security or Individual Tax Identification Number:All applicants must answer professional fitness questions (see #11). In addition, if fingerprint clearance is not on file atCTC, a completed Live Scan receipt (41-LS) must be submitted with this waiver request. If needed, a review by theDivision of Professional Practices will be concluded before a waiver approval letter will be issued.

Full Legal Name First Middle

Former Name(s)

Last

Birth Date _____________________

Applicant's Mailing Address

Phone# Email

Waiver Title _____________________________________________________________________ (List the specific title and subject area of the credential that authorizes the assignment. Note that the subject must be one that is available under current regulations.)

Assignment Indicate specific position and grade level (e.g. chemistry teacher, grades 11-12)

For bilingual assignment list LANGUAGE:

Is this a full time position? Yes No

If not, indicate how many periods a day the individual will be teaching the waiverassignment(s) ____________________________________________________________

Is this a subsequent waiver? (see #9 for additional information) Yes No

CTC Use Only

W Z

CTC Use Only

Only

mailto:[email protected]

http://www.ctc.ca.gov/

http://www.ctc.ca.gov/credentials/leaflets/41-LS.pdf

cduron

Inserted Text

cduron

Inserted Text

cduron

Typewritten Text

Brawley Union High School District 480 N. Imperial Ave., Brawley CA 92227

cduron

Typewritten Text

cduron

Typewritten Text

(760) 312-6079 [email protected]

WV1 6/2016 Page 2 of 8

3. EDUCATION CODE OR TITLE 5 SECTION TO BE WAIVED

Specific section(s) covering the assignment:

4. EFFECTIVE DATES

Waivers are dated effective the beginning date of service. Provide the ending date of your schoolterm, track or year below. A justification must be included if the expiration date extends beyond theterm, track or year.

Effective Dates (mm/dd/yyyy): ______/______/________ to ______/______/________

Ending date of school term, track, or year: _______/_______/_________

5. STATEWIDE HIGH INCIDENCE AREA WAIVER REQUESTS:

a. INDICATE THE SHORTAGE AREA FOR THE ASSIGNMENT

Special Education

Clinical or Rehabilitative Services

Speech-Language Pathology Services

Driver Education and Training

30-Day Substitute

b. INDICATE WHAT WAS DONE THIS YEAR TO LOCATE AND RECRUIT INDIVIDUALS TOFILL THIS POSITION

No copies are necessary if this is a recognized high incidence area.

Advertised in local/national newspapers

Advertised in professional journals

Attended job fairs in California

Attended recruitment out-of-state

Contacted IHE placement centers

Distributed job announcements

Internet

Other ________________________________________________________________

c. IF THIS IS AN INITIAL WAIVER REQUEST, EXPLAIN WHAT MAKES THE APPLICANT THEBEST CANDIDATE

Include detailed information about the individual's professional preparation and expertise in thesubject/area requested and attach appropriate documentation including transcripts, examinationscore reports, and verification of experience.

WV1 6/2016 Page 3 of 8

6. NON STATEWIDE NON SHORTAGE AREA WAIVER REQUESTS:

a. INDICATE THE LOW INCIDENCE AREA FOR THE ASSIGNMENT

Administrative Services

Single Subject Teaching (all subject areas)

Designated Subjects – except driver education and training

Teacher Librarian Services

Multiple Subject Teaching

Pupil Personnel Services: Counseling, Psychology, Social Work

Reading Specialist/Certificate

Teacher of English Learner Students

b. INDICATE WHAT WAS DONE THIS YEAR TO LOCATE AND RECRUIT INDIVIDUALS TOFILL THIS POSITION

Copies of announcements, advertisements, web site registration, etc. must be attached.The employer must verify all of the following:

Distributed job announcements

Contacted IHE placement centers

Internet (i.e. www.edjoin.org)

Optional recruitment methods:

Advertised in local/national newspaper

Attended job fairs in California

Attended recruitment out-of-state

Advertised in professional journals

Other ____________________________

c. PROVIDE DETAILED INFORMATION ABOUT THE RESULTS OF RECRUITMENT EFFORTS.BE SURE TO ANSWER EACH OF THE FOLLOWING QUESTIONS:

How many individuals credentialed in the authorization of the waiver requestapplied for the position? __________

How many individuals credentialed in the authorization of the waiver requestwere interviewed? __________

What were the results of those interviews? (Please indicate answers in numbers)______ Applicant(s) withdrew ______ Candidate(s) declined job offer ______ Candidate(s) found unsuitable for the assignment

d. PROVIDE THE SPECIFIC EMPLOYMENT CRITERIA FOR THE POSITION

What special skills and knowledge are needed to successfully perform in this position? Theseshould also be described in your recruitment advertisements and announcements.

http://www.edjoin.org/

WV1 6/2016 Page 4 of 8

e. IF THIS IS AN INITIAL WAIVER REQUEST, EXPLAIN WHAT MAKES THE APPLICANT THEBEST CANDIDATE

Include detailed information about the individual's professional preparation and expertise in thesubject/area requested and attach appropriate documentation including transcripts, examinationscore reports, and verification of experience.

7. REQUIREMENTS AND TARGET COMPLETION DATES FOR REACHING CREDENTIAL GOALList the requirements that the applicant must complete to be eligible for the credential along with thecredential goal and target date by which he or she plans to complete those requirements

PROGRAM, COURSE, EXAMINATION, EXPERIENCE TARGET COMPLETION DATE

8. LIST THE NAME AND POSITION OF THE PERSON ASSIGNED TO PROVIDE SUPPORT ANDASSISTANCE TO THE APPLICANT DURING THE TERM OF THIS WAIVER

By assigning this individual, the employing agency makes a commitment to provide orientation,guidance and assistance to the applicant, as feasible, in completing the requirement(s) listed above.

Name Position

9. SUBSEQUENT WAIVER REQUESTS

Attach a copy of a personnel evaluation that verifies the applicant served satisfactorily in theposition authorized by the previous waiver.

Attach supporting documentation

10. IS THIS EMPLOYING AGENCY GEOGRAPHICALLY ISOLATED?

Would the applicant have to travel more than 1 1/2 hours one-way to attend an institution with anapproved program to meet the credential goal?

Yes No Not applicable (program completion is not a requirement)

WV1 6/2016 Page 5 of 8

11. PROFESSIONAL FITNESS QUESTIONS (to be answered by the applicant)Answers to the following questions are required. If you answer yes to any question, you must

complete the corresponding Professional Fitness Explanation Form.

Before granting your application, the Commission will review, at a minimum:

Federal Bureau of Investigation criminal history (rap sheet) California Department of Justice criminal history (rap sheet) International database of teacher misconduct maintained by the National Association of State

Directors of Teacher Education and Certification (NASDTEC) Previous reviews by the Commission Complaints from others Notifications from school districts Teacher preparation test score violations

You must disclose misconduct, even if: It happened a long time ago It happened in another state, federal court, military or jurisdiction outside the United States You did not go to court and your attorney went for you You did not go to jail or the sentence was only a fine or probation You received a certificate of rehabilitation Your conviction was later dismissed (even if under Penal Code section 1203.4), expunged, set

aside or the sentence was suspended

WARNING: You will be required to sign your application under penalty of perjury; by

doing so you are also stating that you understand:

That the information you provide is true and correct;

That you understand any and all instructions related to your application;

Failure to disclose any information requested is falsification of your application and theCommission may reject or deny your application or take disciplinary action against yourcredential;

The Commission may reject your application if it is incomplete and it will be delayed.

a. Have you ever been:

dismissed or, non-reelected or, suspended without pay for more than ten days, or retired or, resigned from, or otherwise left school employment

because of allegations of misconduct or while allegations of misconduct were pending?

Yes No

http://www.ctc.ca.gov/credentials/online-services/pdf/OA-EF.pdf

WV1 6/2016 Page 6 of 8

b. Have you ever been convicted of any felony or misdemeanor in California or any other place?You must disclose:

all criminal convictions misdemeanors and felonies convictions based on a plea of no contest or nolo contendere convictions dismissed pursuant to Penal Code Section 1203.4 driving under the influence (DUI) or reckless driving convictions no matter how much time has passedYou do not have to disclose:

misdemeanor marijuana-related convictions that occurred more than two years prior to thisapplication, except convictions involving concentrated cannabis, which must be disclosedregardless of the date of such a conviction.

Infractions (DUI or reckless driving convictions are not infractions)

Yes No

c. Are you currently the subject of any inquiry or investigation by any law enforcement agency or anylicensing agency in California or any other state?

Yes No

d. Are any criminal charges currently pending against you?

Yes No

e. Have you ever had any credential, including but not limited to, any Certificate of Clearance, permit,credential, license or other document authorizing public school service, revoked, denied, suspended,publicly reproved, and/or otherwise subjected to any other disciplinary action (including an action thatwas stayed) in California or any other state or place?

Yes No

f. Have you ever had any professional or vocational (not teaching or educational) license revoked, denied,suspended, and/or otherwise subjected to any other disciplinary action (including an action that wasstayed) in California or any other state or place?

Yes No

WV1 6/2016 Page 7 of 8

12. CHILD ABUSE AND NEGLECT MANDATED REPORTING (to be answered by the applicant)As a document holder authorized to work with children, it is part of my professional and ethical duty toreport every instance of child abuse or neglect known or suspected to have occurred to a child withwhom I have professional contact.

I understand that I must report immediately, or as soon as practicably possible, by telephone to a law enforcement agency or a child protective agency, and will send a written report and any evidence relating to the incident within 36 hours of becoming aware of the abuse or neglect of the child.

I understand that reporting the information regarding a case of possible child abuse or neglect to an employer, supervisor, school principal, school counselor, coworker, or other person is not a substitute for making a mandated report to a law enforcement agency or a child protective agency.

I understand that the reporting duties are individual and no supervisor or administrator may impede or inhibit my reporting duties.

I understand that once I submit a report, I am not required to disclose my identity to my employer.

I understand that my failure to report an instance of suspected child abuse or neglect as required by the Child Abuse and Neglect Reporting Act under Section 11166 of the Penal Code is a misdemeanor punishable by up to six months in jail or by a fine of one thousand dollars ($1,000), or by both that imprisonment and fine.

I acknowledge and certify that as a document holder, I will fulfill all the duties required of a mandated reporter.

I agree

13. PUBLIC NOTICE -- CHECK THE BOX THAT APPLIES

Public School District: Attached is a copy of the agenda item presented to the governing board of the school district in a public meeting showing the name of the applicant, the specific assignment including subject and grade level, and the fact that employment will be on the basis of a credential waiver. With the signature of the superintendent or his or her designee in item #14 below, the person signing verifies that the board acted upon the item favorably.

By submitting this waiver request the district is certifying that reasonable efforts to recruit a fully prepared teacher for the assignment(s) were made in the following order:

1. A candidate who is qualified to participate in an approved internship program in the regionof the school district

2. An individual who is scheduled to complete initial preparation requirements within sixmonths

County Office of Education, State Agency, or Nonpublic, Nonsectarian School or Agency: Attached is a dated copy of the notice that was posted at least 72 hours before the position was filled showing the name of the applicant, the specific assignment including subject and grade level, and the fact that employment will be on the basis of a credential waiver. With the signature of the superintendent or administrator or his or her designee in item #14 below, the person signing verifies that there were no objections to this waiver request.

WV1 6/2016 Page 8 of 8

14. APPLICANT'S CERTIFICATION

I understand that in order to receive a subsequent waiver for this assignment I must pursue thecompletion of requirements to obtain full certification in the subject or area covered by this waiverrequest as specified in #7 above.

I understand that if my case is heard in a public meeting, all materials submitted to the Commissionregarding my suitability, including grades and test scores, may be discussed.

I hereby certify (or declare) under penalty of perjury under the laws of the State of California that allof the foregoing statements in this application are true and correct.

Signature of Applicant Date

(Sign full legal name as listed in #2)

15. EMPLOYING AGENCY CERTIFICATION (To be signed by district or county superintendent,personnel administrator, NPS/NPA administrator, or designee.)The person for whom this waiver is requested will not be employed until he or she has been clearedby the Department of Justice under the provisions of Education Code Section 44332.6 and Section44830.1 (AB1612). The employer acknowledges that the Commission's final approval of thisindividual's waiver will be determined by a fitness review covering, in part, criminal activity,including certain in-state and/or out-of-state convictions. If this waiver request is for service tospecial education children, the Special Education Local Planning Area (SELPA) has been notified ofour intent to request this waiver.

I certify under penalty of perjury that the information provided in this report is accurate and complete.

Signature:

Title:

Date:

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