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2015-16 FIRST INTERIM REPORT
Released on December 4, 2015 Presented on December 15, 2015
Calaveras Unified School District 3304 Highway 12
San Andreas, CA 95249
Board of Trustees:
Sherri Reusche Board President
Zerrall McDaniel Clerk
Karan Bowsher Trustee
Gregory Gustafson Trustee
Kelly Smith Trustee
Prepared By: Kassandra Booth Director of Fiscal Services
TABLE OF CONTENTS FINANCIALS
NARRATIVE ..................................................................................................................... 1-8
ESTIMATED FINANCIAL ACTIVITY SUMMARY .......................................................9
ESTIMATED GENERAL FUND FINANCIAL ANALYSIS .........................................10
ENROLLMENT TRENDS ............................................................................................ 11-12
ESTIMATED MULTI-YEAR PROJECTION ...................................................................13
STATE FORMS
INTERIM CERTIFICATION ....................................................................................... 14-16
CRITERIA AND STANDARDS .................................................................................. 35-42
GENERAL FUND ......................................................................................................... 43-67
OTHER FUNDS .......................................................................................................... 68-116
AVERAGE DAILY ATTENDANCE SUMMARY ........................................................117
MULTI-YEAR PROJECTION: GENERAL FUND ............................................... 118-124
CASH FLOW: GENERAL FUND ........................................................................... 125-128
STATE SOFTWARE TECHNICAL REVIEW ....................................................... 129-130
Calaveras Unified School District 2015-16 First Interim Report
As of October 31, 2015 Presented December 15, 2015
Interim budget reports provide a picture of a district’s financial condition during the fiscal year. The Governing Board of a school district certifies the district’s financial condition to the county office of education through these reports. The First Interim Report is from July 1st through October 31st, and projects financial activity through June 30th. The First Interim Budget is based on the enacted State budget and budget guidelines as provided by the county office of education. This report details the financial condition of the Calaveras Unified School District as of the first reporting period. In addition, the First Interim Report contains detailed budgets for all funds, a multi-year projection, and an estimated cash flow report. 2015-16 First Interim Budget Components Average Daily Attendance (ADA), including County Schools ADA, is estimated at 2,899 Estimated decline of approximately 57 ADA from 2014-15 (estimated 2% decline) Due to a declining enrollment, the District will be funded on prior year P-2: 2,956 ADA
The Local Control Funding Formula Gap percentage at the Governor’s May Revise (used in Adopted Budget) was projected to be 53.08%, however when the State Budget was enacted, it was decreased to 51.52%, a loss of $69,341 for Calaveras USD.
The District’s estimated unduplicated pupil percentage for supplemental funding is estimated to be 54.47%. This percentage increased from prior years (51.39%) primarily due to the number of additional students qualifying for free and reduced priced meals. This increased CUSD’s total LCFF revenue by $103,412.
Lottery revenue is estimated to be $140 per ADA for unrestricted purposes and $41 per ADA for restricted purposes
Mandated Cost Block Grant is $28.42 for K-8 ADA, and $56 for 9-12 ADA. One-Time Mandated Cost reimbursement is $529 per ADA, decreased from $601 per ADA at
2015-16 Adopted Budget, which was based on the Governor’s May Revise.
Except as illustrated under Contributions to Restricted Programs, all federal and state restricted categorical programs are self-funded.
1
General Fund Revenue Components
The District anticipates receiving close to $29 million in revenue from its various sources. This increased from Adopted Budget by $400,794 primarily due to prior year carryover in restricted programs. The increase in LCFF General Revenue is due to the projected increase in unduplicated pupil percentage, offset somewhat by the decrease in the gap percentage. The increase in Federal and Local Revenue is due prior year carryover. Other State Revenue decreased due to the one-time mandate cost reimbursement change when the State Budget was enacted.
Following is a graphical description of revenue by percentage:
Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined
LCFF General 24,966,037 ‐ 24,966,037 25,000,108 ‐ 25,000,108 34,071 ‐ 34,071
Federal ‐ 902,307 902,307 ‐ 1,395,956 1,395,956 ‐ 493,649 493,649
Other State 2,270,725 116,948 2,387,673 2,061,611 122,555 2,184,166 (209,114) 5,607 (203,507)
Local 240,500 101,304 341,804 247,838 170,546 418,384 7,338 69,242 76,581
Total Revenues 27,477,262 1,120,559 28,597,821 $27,309,557 $1,689,057 $28,998,614 ($167,705) $568,499 $400,794
2015‐16 Adopted Budget Change between Adopted and 1st2015‐16 First Interim
2
Operating Expenditure Components
The General Fund is used for the majority of the operations within the District. As illustrated below, the largest part of expenditures are salaries and benefits that comprise approximately 76% of the District’s First Interim budget. Certificated salaries increased from Adopted Budget by $108,826 due to the need to hire an additional Special Education teacher at TMS, and one and a half positions at CHS, as well as a one-time increase for additional professional development. Classified salaries increased by $79,289 primarily due to the need in paraprofessional staff in classrooms. Benefits increased by $184,116 due to the increase in salaries and unanticipated STRS/PERS invoices from prior years’ retirements. Books and Supplies increased by $1,011,909 due to prior year carryover, mostly from restricted resources. Services and Other Operating expenditures increased by $420,592 due to prior year carryover. Capital Outlay increased by $1,377,842 due the one-time mandate cost reimbursement, which the District is using to purchase five buses and the remodel of the Toyon Middle School kitchen. The increase in Other Outgo is due to the projected number of students at the County Community School, Mountain Oaks.
Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined
Certificated Salaries 9,664,742 1,824,502 11,489,245 9,736,908 1,861,161 11,598,069 72,166 36,659 108,826
Classified Salaries 3,223,341 1,393,892 4,617,233 3,228,158 1,468,364 4,696,522 4,817 74,472 79,289
Benefits 5,049,492 1,219,204 6,268,696 5,174,871 1,277,939 6,452,810 125,379 58,736 184,116
Books and Supplies 983,093 330,246 1,313,339 1,242,074 1,083,176 2,325,250 258,980 752,930 1,011,909
Services & Oper. 1,685,457 766,735 2,452,192 1,735,859 1,136,925 2,872,784 50,402 370,190 420,592
Capital Outlay ‐ 40,000 40,000 1,365,000 52,842 1,417,842 1,365,000 12,842 1,377,842
Other Outgo 502,632 10,000 512,632 592,632 10,000 602,632 90,000 ‐ 90,000
Transfer of Indirect (93,666) 34,796 (58,870) (89,023) 34,677 (54,346) 4,643 (118) 4,524
Total Expenditures $21,015,092 $5,619,374 $26,634,467 $22,986,478 $6,925,084 $29,911,563 $1,971,387 $1,305,710 $3,277,097
2015‐16 Adopted Budget Variance between Adopted and 1st2015‐16 First Interim
3
Following is a graphical description of expenditures by percentage:
Contributions to/from Restricted Programs The budget includes the following transfers of unrestricted resources to restricted programs to cover restricted program expenditures in excess of revenue, or due to legal/matching requirements*:
Description
2015‐16
Adopted
2015‐16
First Interim
Agricultural Vocational Ed* 6,736 8,982
BTSA / Induction 31,043 31,043
Restricted Maintenance 804,650 851,754
Special Education 3,638,305 3,755,184
Total Contributions $4,480,735 $4,646,962
4
General Fund Summary The District’s 2015-16 General Fund projects a total operating deficit of $912,949 (a deficit of $323,883 for unrestricted activity) and an ending fund balance of $2,770,718. The components of the District’s fund balance are as follows: revolving cash - $20,000, assignments - $999,982 ($173,300 for the CPAC, $401,750 for one-time CSEA agreement approved by the Board on November 10, 2015 for 2014-15 and $424,932 for 2015-16), economic uncertainty - $897,000, and unassigned / unappropriated fund balance of $853,736. The projected unassigned reserve is 5.85% for 2015-16. Cash Flow The District is anticipating having positive monthly cash balances during the 2015-16 school year.
5
Fund Summaries As illustrated below, all funds are anticipated to have a positive ending fund balance at June 30, 2016.
Multi-Year Projection General Planning Factors: In July 2015, the Department of Finance (DOF) released the following planning factors:
Fiscal Year
Planning Factor 2015-16 2016-17 2017-18 2018-19 2019-20
COLA (Department of Finance - DOF) 1.02% 1.60% 2.48% 2.87% 2.50%
LCFF Gap Funding Percentage (DOF) 51.52% 35.55% 35.11% 19.88% 18.40%
STRS Employer Rates 10.73% 12.58% 14.43% 16.28% 18.13%
PERS Employer Rates (PERS Board / Actuary) 11.847% 13.05% 16.6%* 18.20%* 19.90%*
Lottery – unrestricted per ADA $140 $140 $140 $140 $140
Lottery – Prop. 20 per ADA $41 $41 $41 $41 $41
One-Time Discretionary Funding $529 $0 $0 $0 $0
Educator Effectiveness Funding per Certificated FTE $1,466 $0 $0 $0 $0
Mandate Block Grant for Districts – K-8 per ADA $28.42 $28.42 $28.42 $28.42 $28.42
Mandate Block Grant for Districts – 9-12 per ADA $56 $56 $56 $56 $56
State Preschool Part-Day Daily Reimbursement Rate $23.87 $23.87 $23.87 $23.87 $23.87
* PERS rate shown for 2017-18 and beyond is based on projections made in 2014 and may be revised downward. Various aspects of the planning factors illustrated above will be further discussed below with the District’s revenue or expenditure assumptions.
Unaudited
Beginning
Fund Balance Revenue Expenditures
Net
Surplus /
(Deficit)
Est. Ending
Fund Balance
01 General Fund (Unrestricted and Restricted) 3,683,666 28,998,614 29,911,563 (912,948) 2,770,719
12 Child Development 44,284 577,385 585,823 (8,438) 35,847
13 Cafeteria 297,926 1,138,864 1,218,954 (80,090) 217,836
14 Deferred Maintenance 10,615 ‐ 10,615 (10,615) ‐
21 Building Fund 1,932,662 ‐ 1,932,662 (1,932,662) ‐
25 Capital Facilities 96,577 200,600 200,000 600 97,177
35 County School Facilities 72 ‐ ‐ ‐ 72
40 Special Reserve Fund Capital Projects 126,863 ‐ 33,516 (33,516) 93,347
51 Bond Interest & Redemption 2,365,453 2,293,768 2,293,768 ‐ 2,365,453
52 Blended Component Debt Service 469,581 ‐ ‐ ‐ 469,581
All Funds Total $9,027,698 $33,209,231 $36,186,900 ($2,977,668) $6,050,030
Fund
6
Revenue Assumptions: Based on 2015-16 enrollment and past enrollment trends, the District anticipates enrollment to continue to decline by approximately 2% each fiscal year. (Details on Calaveras Unified enrollment can be found on pages 11 and 12 of this report.) The Local Control Funding Formula is projected using the Department of Finance's estimated COLA and funding percentages towards the District's LCFF target as noted above. Furthermore, the District is anticipating the unduplicated pupil percent for 2016-17 and beyond to return to the District’s 2013-14 and 2014-15 level of 51.39%. Restricted federal revenue is estimated to remain flat after removing the carryover in 2016-17. State revenue is estimated to decrease from 2015-16 since the projection includes one-time mandated cost funds. Local revenue is estimated to remain flat after removing the carryover in 2016-17. Expenditure Assumptions: Certificated salary changes from 2015-16 First Interim budget encompasses step increases of approximately 2.5%. Classified salary changes from 2015-16 First Interim budget encompasses step increases of approximately 2.5%, as well as, the 3% on-going salary schedule increase starting in 2016-17. Assembly Bill 1469 increased the contribution rates that employers, employees and the State pay to support the State Teachers Retirement System. The rate for employers is 10.73% for 2015-16, up from 8.88% in 2014-15. As illustrated above, employer rates will continue to increase until 2020-21 and are expected to bring the retirement system to full funding in about 31 years. The costs of this STRS increase for Calaveras Unified School District is approximately $214,000 per year strictly for the District’s current staffing and salaries.
The CalPERS Board adopted changes to the actuarial assumptions to be effective June 30, 2015. The changes result in a projected increase to the employer contribution rates for 2015-16 and for the next five years. The CalPERS Circular Letter 200-012-14 dated March 10, 2014 provided projected rates for 2017-18 through 2020-21, which are illustrated above. These rates may change as market investments improve. The costs of the projected PERS increase for Calaveras Unified School District is approximately $80,000 per year strictly for the District’s current staffing and salaries. Adjustments to benefits contained in the District’s multi-year projection reflect the effects of salary changes noted above, as well as, the increase to classified health and welfare contribution of $200 per month per member, expected increases to employer pension costs, and the discontinuance of PARS payments beginning 2016-17. The decrease in supplies, services, and capital outlay from 2015-16 First Interim budget is primarily due to removing one-time expenditures and carryover. The increase in contributions to restricted programs is due to the increase in salaries and benefits in restricted programs.
7
Estimated Ending Fund Balances: During 2016-17, the District estimates that the General Fund is projected to deficit spend by approximately $463,000 resulting in an ending General Fund balance of $2.3 million. The projected unassigned reserve in 2016-17, is estimated to be 4.61%. During 2017-18, the District estimates that the General Fund is projected to deficit spend by approximately $935,000, resulting in an ending General Fund balance of $1.3 million. The projected unassigned reserve in 2017-18 is estimated to be 1.23%. Estimated Ending Cash Balances: As discussed above, the District is projected to remain solvent during the 2015-16 fiscal year. However, due to deficit spending, the District projects that it may need to borrow cash from external sources to meet its cash needs starting in 2017-18 school year. Conclusion: Calaveras Unified School District certifies that its financial condition is Qualified; A Qualified certification states that based upon current projections, a district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.
8
Bond BlendedCafeteria County Interest Component
Child Special Deferred Capital School Capital & DebtGeneral Development Revenue Maintenance Building Facilities Facilities Projects Redemption Service
Fund (01) Fund (12) Fund (13) Fund (14) Fund (21) Fund (25) Fund (35) Fund (40) Fund (51) Fund (52) Total
REVENUES
General Purpose (LCFF) Revenues: State Aid & EPA 9,124,211 - - - - - - - - - 9,124,211 Property Taxes & Misc. Local 15,875,897 - - - - - - - - - 15,875,897 Total General Purpose 25,000,108 - - - - - - - - - 25,000,108
Federal Revenues 1,395,956 20,000 839,734 - - - - - - - 2,255,690 Other State Revenues 2,184,166 202,862 67,445 - - - - - - - 2,454,473 Other Local Revenues 418,384 354,523 231,685 - - 200,600 - - 2,293,768 - 3,498,961
TOTAL - REVENUES 28,998,614 577,385 1,138,864 - - 200,600 - - 2,293,768 - 33,209,231
EXPENDITURES
Certificated Salaries 11,598,069 - - - - - - - - - 11,598,069 Classified Salaries 4,696,522 348,528 520,245 - - - - - - - 5,565,295 Employee Benefits (All) 6,452,810 157,421 252,118 - - - - - - - 6,862,349 Books & Supplies 2,322,703 31,275 372,564 10,606 - - - - - - 2,737,148 Other Operating Expenses (Services) 2,875,330 39,423 28,857 10 - - - 33,516 - - 2,977,136 Capital Outlay 1,417,842 - - - 1,932,662 - - - - - 3,350,504 Other Outgo 602,632 - - - - 200,000 - - 2,293,768 - 3,096,400 Direct Support/Indirect Costs (54,346) 9,176 45,170 - - - - - - - -
TOTAL - EXPENDITURES 29,911,563 585,823 1,218,954 10,615 1,932,662 200,000 - 33,516 2,293,768 - 36,186,900
EXCESS (DEFICIENCY) (912,949) (8,438) (80,090) (10,615) (1,932,662) 600 - (33,516) - - (2,977,669)
OTHER SOURCES/USES
Transfers In - - - - - - - - - - - Transfers (Out) - - - - - - - - - - - Net Other Sources (Uses) - - - - - - - - - - - Contributions to Restricted Programs - - - - - - - - - - -
TOTAL - OTHER SOURCES/USES - - - - - - - - - - -
(912,949) (8,438) (80,090) (10,615) (1,932,662) 600 - (33,516) - - (2,977,669)
FUND BALANCE
Beginning Fund Balance 3,683,666 44,284 297,926 10,615 1,932,662 96,577 72 126,863 2,365,453 469,581 9,027,698
Ending Balance, June 30 2,770,718 35,847 217,836 - - 97,177 72 93,347 2,365,453 469,581 6,050,029
FUND BALANCE INCREASE (DECREASE)
Description
CALAVERAS UNIFIED SCHOOL DISTRICT2015-16 First Interim Budget
Estimated Financial Activity: All Funds
9
Description Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined
REVENUES
General Purpose Revenue 24,966,037 ‐ 24,966,037 25,000,108 ‐ 25,000,108 34,071 ‐ 34,071 (A)
Federal Revenue ‐ 902,307 902,307 ‐ 1,395,956 1,395,956 ‐ 493,649 493,649 (B)
State Revenue 2,270,725 116,948 2,387,673 2,061,611 122,555 2,184,166 (209,114) 5,607 (203,507) (C)
Local Revenue 240,500 101,304 341,804 247,838 170,546 418,384 7,338 69,242 76,580 (B)
Total Revenues 27,477,262 1,120,559 28,597,821 27,309,557 1,689,057 28,998,614 (167,705) 568,498 400,793
EXPENDITURES
Certificated Salaries 9,664,742 1,824,502 11,489,245 9,736,908 1,861,161 11,598,069 72,166 36,659 108,825 (D)
Classified Salaries 3,223,341 1,393,892 4,617,233 3,228,158 1,468,364 4,696,522 4,817 74,472 79,289 (E)
Benefits 5,049,492 1,219,204 6,268,696 5,174,871 1,277,939 6,452,810 125,379 58,736 184,115 (F)
Books and Supplies 983,093 330,246 1,313,339 1,242,074 1,083,176 2,325,250 258,980 752,930 1,011,910 (G)
Other Services & Oper. 1,685,457 766,735 2,452,192 1,735,859 1,136,925 2,872,784 50,402 370,190 420,592 (G)
Capital Outlay ‐ 40,000 40,000 1,365,000 52,842 1,417,842 1,365,000 12,842 1,377,842 (H)
Other Outgo 502,632 10,000 512,632 592,632 10,000 602,632 90,000 ‐ 90,000 (I)
Transfer of Indirect (93,666) 34,796 (58,870) (89,023) 34,677 (54,346) 4,643 (118) 4,524
Total Expenditures 21,015,092 5,619,374 26,634,467 22,986,478 6,925,084 29,911,563 1,971,386 1,305,710 3,277,096
Excess / (Deficiency) 6,462,170 (4,498,815) 1,963,354 4,323,079 (5,236,027) (912,949) (2,139,091) (737,212) (2,876,303)
OTHER SOURCES/USES
Transfers In ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Transfers Out ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Net Other Sources (Uses) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Contributions to Restricted (4,480,735) 4,480,735 ‐ (4,646,962) 4,646,962 ‐ (166,227) 166,227 ‐
Total Financing Sources/Uses (4,480,735) 4,480,735 ‐ (4,646,962) 4,646,962 ‐ (166,227) 166,227 ‐
Net Surplus / (Deficit) 1,981,435 (18,080) 1,963,354 (323,883) (589,065) (912,949) (2,305,318) (570,985) (2,876,303)
FUND BALANCE, RESERVES
Beginning Balance 3,094,601 589,065 3,683,666 3,094,601 589,065 3,683,666 ‐ ‐ ‐
Ending Balance 5,076,036 570,985 5,647,021 2,770,718 ‐ 2,770,718 (2,305,318) (570,985) (2,876,303)
Nonspendable (Revolving Cash) 20,000 ‐ 20,000 20,000 ‐ 20,000 ‐ ‐ ‐
Prepaid Expenditures ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Restricted ‐ 570,985 570,985 ‐ ‐ ‐ ‐ (570,985) (570,985) (J)
Assigned 2,151,460 ‐ 2,151,460 999,982 ‐ 999,982 (1,151,478) ‐ (1,151,478) (K)
Unassigned ‐ REU 799,034 ‐ 799,034 897,000 ‐ 897,000 97,966 ‐ 97,966 (L)
Unassigned ‐ Other 2,105,542 ‐ 2,105,542 853,736 ‐ 853,736 (1,251,806) ‐ (1,251,806) (M)
Total ‐ Fund Balance 5,076,036 570,985 5,647,021 2,770,718 ‐ 2,770,718 (2,305,318) (570,985) (2,876,303)
Notes:(A) Projected LCFF Gap funding is 51.52% - increase in unduplicated pupil percentage(B) Increase in Federal & Local Revenue is due to prior year carryover(C) Decrease in State Revenue is due to projected one-time mandate reimbursement(D) Increase in certificated salaries due to needed teacher positions and one-time professional development staffing(E) Increase in Paraprofessional staff(F) Increase in Benefits is due to increase in staffing along with unanticipated STRS/PERS invoices from prior years(G) Increase in Supplies & Services is due prior year carryover(H) Increase in Capital Outlay is due to using the one-time mandate funds for bus replacement and the Toyon Middle School kitchen remodel(I) Increase in Other Outgo due to projected number of students at Mountain Oaks(J) Decrease in Restrict Fund balance to due carryover being applied to expenditures(K) Decrease in Assigned Fund balance to due carryover and one-time funds being applied to expenditures(L) Increase in 3% reserve of economic uncertainty due to increase in expenditures(M) Decrease in Unassigned Fund Balance is due to increased expenditures and CSEA agreement
2015‐16 Adopted Budget Variance between Adopted & First2015‐16 First Interim Budget
CALAVERAS UNIFIED SCHOOL DISTRICT2015‐16 First Interim Budget
General Fund Financial Analysis
10
Calaveras Unified School District 2015-16 Enrollment Trends
Over the last 13 years, Calaveras Unified has been experiencing a drop in enrollment at its schools. The
district reports it enrollment data to the state through the California Basic Educational Data System
(CBEDS), which is an annual data collection administered on the first Wednesday of October every year.
Below is a graphical representation of the decline in enrollment since 2002:
During 2014‐15, between the CBEDS count day in October, and the last day of school, CUSD’s enrollment
declined by 53 students. This means we ended the year with a total enrollment of 3,026. The District
began 2015‐16 with an enrollment of 2,978 and has been slightly increasing. October CBEDS for 2015/16
shows our enrollment at 2,997, which is a decrease of 82 students from October 2014/15 CBEDS and a
decrease of 29 students from the end of last year.
Due to declining enrollment, the District has been tracking enrollment on a weekly basis. Interestingly,
current year, is trending in a similar manner to 2011/12 and 2013/14 (Even), while 2102/13 and 2014/15
(Odd) are trending similarly. Below is a table of the weekly enrollment trends for Calaveras Unified.
11
Calaveras Unified School District
Enrollment by Week
2011/12 Actual ∆ CBEDS 2012/13 Actual ∆ CBEDS 2013/14 Actual ∆ CBEDS 2014/15 Actual ∆ CBEDS 2015/16 Actual ∆ CBEDS
7/27/2011 3295 0 3302 8/1/2012 3242 0 3188 7/31/2013 3138 0 3138 7/30/2014 3126 0 3079 7/30/2015 2978 0 2997
8/3/2011 3304 9 8/8/2012 3214 ‐28 8/7/2013 3117 ‐21 8/6/2014 3111 ‐15 8/5/2015 2972 ‐6
8/10/2011 3304 9 8/15/2012 3226 ‐16 8/14/2013 3138 0 8/13/2014 3113 ‐13 8/19/2015 2988 10
8/17/2011 3296 1 8/22/2012 3214 ‐28 8/21/2013 3149 11 8/20/2014 3110 ‐16 8/26/2015 2999 21
8/24/2011 3302 7 P1 8/29/2012 3208 ‐34 P1 8/28/2013 3146 8 P1 8/27/2014 3109 ‐17 P1 9/2/2015 3008 30 P1
8/31/2011 3312 17 3,158.93 9/5/2012 3216 ‐26 3,064.86 9/4/2013 3145 7 3,002.45 9/3/2014 3098 ‐28 2,947.26 9/9/2015 3007 29 ‐
9/7/2011 3324 29 9/12/2012 3211 ‐31 9/11/2013 3151 13 9/10/2014 3087 ‐39 9/16/2015 3014 36
9/14/2011 3320 25 P2 9/18/2012 3205 ‐37 P2 9/18/2013 3149 11 P2 9/17/2014 3074 ‐52 P2 9/30/2015 3023 45 P2
9/21/2011 3323 28 3,142.58 9/26/2012 3199 ‐43 3,050.92 9/25/2013 3154 16 2,988.67 9/24/2014 3078 ‐48 2,923.14 10/21/2015 3025 47 ‐
9/28/2011 3321 26 95.52% 10/17/2012 3201 ‐41 95.58% 10/16/2013 3156 18 95.88% 10/1/2014 3078 ‐48 95.19% 10/28/2015 3023 45 ‐
10/19/2011 3317 22 10/24/2012 3205 ‐37 10/23/2013 3155 17 10/22/2014 3072 ‐54 11/4/2015 3022 44 ‐
10/26/2011 3314 19 10/31/2012 3206 ‐36 10/30/2013 3155 17 10/29/2014 3081 ‐45 11/12/2015 3014 36
11/2/2011 3311 16 Annual 11/6/2012 3204 ‐38 Annual 11/6/2013 3150 12 Annual 11/5/2014 3079 ‐47 Annual 11/18/2015 3016 38 Annual
11/9/2011 3302 7 3,133.89 11/14/2012 3211 ‐31 3,035.38 11/13/2013 3153 15 2,988.02 11/12/2014 3082 ‐44 2,907.69 12/2/2015 3020 42
11/16/2011 3299 4 11/21/2012 3211 ‐31 11/20/2013 3153 15 11/19/2014 3088 ‐38 ‐
11/30/2011 3300 5 11/28/2012 3211 ‐31 11/26/2013 3149 11 11/25/2014 3089 ‐37 ‐
12/7/2011 3308 13 12/5/2012 3206 ‐36 12/4/2013 3148 10 12/3/2014 3097 ‐29 ‐
12/14/2011 3304 9 12/12/2012 3206 ‐36 12/11/2013 3148 10 12/10/2014 3091 ‐35 ‐
1/11/2012 3315 20 12/19/2012 3202 ‐40 12/18/2013 3142 4 12/17/2014 3092 ‐34 ‐
1/18/2012 3301 6 1/16/2012 3185 ‐57 1/15/2014 3147 9 1/14/2015 3084 ‐42 ‐
1/25/2012 3299 4 1/23/2013 3183 ‐59 1/22/2014 3142 4 1/21/2015 3076 ‐50 ‐
2/1/2012 3304 9 1/30/2012 3183 ‐59 1/29/2014 3135 ‐3 1/28/2015 3077 ‐49 ‐
2/8/2012 3304 9 2/6/2013 3183 ‐59 2/5/2014 3132 ‐6 2/4/2015 3071 ‐55 ‐
2/15/2012 3314 19 2/13/2013 3185 ‐57 2/12/2011 3124 ‐14 2/10/2015 3072 ‐54 ‐
2/22/2012 3310 15 2/20/2013 3180 ‐62 2/26/2014 3127 ‐11 2/18/2015 3071 ‐55 ‐
2/29/2012 3310 15 2/27/2013 3193 ‐49 3/5/2014 3121 ‐17 2/25/2014 3070 ‐56 ‐
3/7/2012 3296 1 3/6/2013 3189 ‐53 3/12/2014 3119 ‐19 3/4/2015 3076 ‐50 ‐
3/14/2012 3296 1 3/13/2013 3182 ‐60 3/19/2014 3119 ‐19 3/11/2015 3072 ‐54 ‐
4/4/2012 3290 ‐5 3/20/2013 3184 ‐58 4/9/2014 3117 ‐21 4/1/2015 3047 ‐79 ‐
4/11/2012 3290 ‐5 4/10/2013 3190 ‐52 4/16/2014 3117 ‐21 4/8/2015 3054 ‐72 ‐
4/18/2011 3290 ‐5 4/17/2013 3192 ‐50 4/23/2014 3125 ‐13 4/15/2015 3054 ‐72 ‐
4/25/2012 3289 ‐6 4/24/2013 3188 ‐54 4/30/2014 3138 0 4/22/2015 3054 ‐72 ‐
5/2/2012 3288 ‐7 5/1/2013 3181 ‐61 5/7/2014 3139 1 4/29/2015 3053 ‐73 ‐
5/9/2012 3283 ‐12 5/8/2013 3183 ‐59 5/21/2014 3136 ‐2 5/6/2015 3054 ‐72 ‐
5/16/2012 3278 ‐17 5/22/2013 3175 ‐67 5/27/2014 3137 ‐1 5/13/2015 3052 ‐74 ‐
5/23/2012 3279 ‐16 5/29/2013 3173 ‐69 6/4/2014 3129 ‐9 5/20/2015 3045 ‐81 ‐
5/30/2012 3279 ‐16 6/5/2013 3162 ‐80 6/10/2014 3122 ‐16 5/27/2015 3043 ‐83 ‐
6/6/2012 3269 ‐26 6/12/2013 3156 ‐86 6/3/2015 3037 ‐89 ‐
6/10/2015 3026 ‐100
72 0.0219 113 0.0349 34 0.0108 96 0.0307 ‐ ‐ Annual Loss of StudentsAnnual Loss of Students Annual Loss of StudentsAnnual Loss of Students Annual Loss of Students
EVEN ODD EVEN ODD EVEN
12
CALAVERAS UNIFIED SCHOOL DISTRICT2015-16 First Interim Budget
General Fund Multi-Year Projection
12‐13 Audited 13‐14 Audited 14‐15 Unaudited 15‐16 1st 16‐17 17‐18 18‐19 19‐20Description Combined Combined Combined Combined Combined Combined Combined Combined
REVENUES
General Purpose Revenue 16,752,509 20,993,656 22,749,681 25,000,108 25,570,353 25,975,121 25,962,124 25,954,161
Federal Revenue 1,040,221 818,531 634,474 1,395,956 868,401 868,401 868,401 868,401
State Revenue 4,334,044 1,281,549 839,361 2,184,166 664,659 664,659 664,659 664,659
Local Revenue 2,072,228 1,798,927 1,391,751 418,384 349,142 349,142 349,142 349,142
Transfer In 3,515,675 10
Total Revenues 27,714,677 24,892,673 $25,615,267 $28,998,614 $27,452,555 $27,857,323 $27,844,326 $27,836,363
EXPENDITURES
Certificated Salaries 11,683,670 11,848,941 12,347,532 11,598,069 11,804,131 12,099,234 12,401,715 12,711,758
Classified Salaries 4,463,986 4,504,495 4,660,869 4,696,522 4,953,159 5,076,918 5,203,770 5,333,792
Benefits 5,472,285 5,932,157 5,671,167 6,452,810 6,824,329 7,267,948 7,498,869 7,841,167
Books and Supplies 1,301,770 1,494,905 1,256,504 2,322,703 1,273,340 1,273,340 1,273,340 1,273,340
Other Services & Oper. Exp 2,275,375 2,392,189 2,331,605 2,875,330 2,464,454 2,476,776 2,489,160 2,501,605
Capital Outlay 49,600 213,610 37,773 1,417,842 40,000 40,000 40,000 40,000
Other Outgo 495,736 599,040 464,701 602,632 610,032 612,132 619,032 624,582
Transfer of Indirect (93,649) (96,171) (67,849) (54,346) (54,346) (54,346) (54,346) (54,346)
Transfer Out 101,225 207,291 (85,732) ‐
Total Expenditures 25,749,998 27,096,457 $26,616,569 $29,911,563 $27,915,099 $28,792,002 $29,471,540 $30,271,898
Net Surplus / (Deficit) 1,964,679 (2,203,784) (1,001,302) (912,949) (462,544) (934,679) (1,627,214) (2,435,535)
FUND BALANCE, RESERVES ‐ ‐ ‐ ‐ ‐
Beginning Balance 5,095,389 7,060,068 4,856,432 3,683,666 2,770,718 2,308,174 1,373,496 (253,718)
Ending Balance 7,060,068 4,856,284 3,683,666 2,770,718 2,308,174 1,373,496 (253,718) (2,689,253)
Nonspendable (Revolving Cash) 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Prepaid Expenditures 161,043 161,040 ‐ ‐
Restricted 1,641,289 1,924,720 589,065 ‐ 0 0 0 0
Assigned 1,459,166 135,932 403,711 999,982 999,982 999,982 999,982 999,982
Unassigned ‐ 3% REU 773,000 813,000 804,000 897,000 837,000 864,000 884,000 908,000
Unassigned ‐ Other 3,005,541 1,801,740 1,866,890 853,736 451,192 (510,486) (2,157,700) (4,617,235)Total ‐ Fund Balance 7,060,039 4,856,432 3,683,666 2,770,718 2,308,174 1,373,496 (253,718) (2,689,253)
Unassigned Reserve 14.67% 9.65% 10.03% 5.85% 4.61% 1.23% -4.32% -12.25%
13
First Interim Calaveras Unified Calaveras County
DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year2015·16
05 61564 0000000 Form Cl
NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)
Signed: _______________ _ Date: ____________ _
District Superintendent or Designee
NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board.
To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131)
Meeting Date: December 15, 2015 Signed: ____________ _
President of the Governing Board
CERTIFICATION OF FINANCIAL CONDITION
POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years.
X QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.
NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the
subsequent fiscal year.
Contact person for additional information on the interim report:
Name: Kassandra Booth Telephone: (209) 754-2332
Title: Director of Fiscal Services E-mail: [email protected]
Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate ares1s of potential concern, which could affect the interim report certification, and should be carefully reviewed.
Not
CRITERIA AND STANDARDS Met Met
1 I Average Daily Attendance I
California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: ci (Rev 04/09/2015)
Funded ADA for any of the current or two subsequent fiscal years has I X j not changed by more than two percent since budget adoption.
Page 1 of3 Printed: 12/1/2015 4:51 PM
14
Calaveras Unified Calaveras County
First Interim DISTRICT CERTIFICATION OF INTERIM REPORT
For the Fiscal Year2015-16
CRITERIA AND STANDARDS Ccontinuedl 2 Enrollment
3 ADA to Enrollment
4 Local Control Funding Formula (LCFF)
5 Salaries and Benefits
6a Other Revenues
6b Other Expenditures
7 Ongoing and Major Maintenance Account
8 Deficit Spending
9a Fund Balance
9b Cash Balance
10 Reserves
SUPPLEMENTAL INFORMATION 81 Contingent Liabilities
52 Using One-time Revenues to Fund Ongoing Expenditures
83 Temporary lnterfund Borrowings
84 Contingent Revenues
85 Contributions
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: ci (Rev 04/09/2015)
Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.
Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios.
Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.
Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years.
Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.
Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.
If applicable, changes occurring since budget adoption meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account).
Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years.
Projected general fund balance will be positive at the end of the current and two subsequent fiscal years.
Projected general fund cash balance will be positive at the end of the current fiscal year.
Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the current and two subsequent fiscal years.
Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget adoption that may impact the budget?
Are there ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?
Are there projected temporary borrowings between funds?
Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?
Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since budget adoption by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years?
Page 2 of3
Met
x
x
x
x
x
No
x
x
x
05 61564 0000000 Form Cl
Not Met
x
x
x
x
x
x
Yes
x
x
Printed: 12/1/2015 4:51 PM
15
Calaveras Unified Calaveras County
First Interim DISTRICT CERTIFICATION OF INTERIM REPORT
For the Fiscal Year2015-16
SUPPLEMENTAL INFORMATION lcontinuedl 86 Long-term Commitments
S7a Postemployment Benefits Other than Pensions
S7b Other Self-insurance Benefits
SB Status of Labor Agreements
SB Labor Agreement Budget Revisions
89 Status of Other Funds
ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow
A2 Independent Position Control
A3 Declining Enrollment
A4 New Charter Schools Impacting District Enrollment
A5 Salary Increases Exceed COLA
A6 Uncapped Health Benefits
A7 Independent Financial System
AB Fiscal Distress Reports
A9 Change of CBO or Superintendent
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: ci (Rev 04/09/2015)
Does the district have long-term (multiyear) commitments or debt agreements? . If yes, have annual payments for the current or two subsequent
fiscal years increased over prior year's (2014-15) annual payment?
. If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?
Does the district provide postemployment benefits other than pensions (OPES)? . If yes, have there been changes since budget adoption in OPES
liabilities?
Does the district operate any self-insurance programs (e.g., workers' compensation)? . If yes, have there been changes since budget adoption in self-
insurance liabilities?
As offirst interim projections, are salary and benefit negotiations still unsettled for: . Certificated? (Section SBA, Line 1 b) . Classified? (Section SBB, Line 1b) . Management/supervisor/confidential? (Section SBC, Line 1 b)
For negotiations settled since budget adoption, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for:
• Certificated? (Section SBA, Line 3) . Classified? (Section 888, Line 3) Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year?
Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund?
Is personnel position control independent from the payroll system?
Is enrollment decreasing in both the prior and current fiscal years?
Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year?
Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?
Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?
Is the district's financial system independent from the county office system?
Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a).
Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?
Page 3 of3
No
x
x
n/a
x
n/a
n/a n/a
x
No
x
x
x
x
05 61564 0000000 Form Cl
Yes
x
x
x
x
x
Yes
x
x
x
x
x
Printed: 121112015 4:51 PM
16
Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review
Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).
Deviations from the standards must be explained and may affect the interim certification.
CRITERIA AND STANDARDS
1. CRITERION: Average Daily Attendance
05 61564 0000000 Form 01CSI
STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption.
District's ADA Standard Percentage Range: l __ ~-2~.0~%~, t~o~•~'~-•~%~, __ 0
1A. Calculating the District's ADA Variances
DATA ENTRY: Budget Adoption data that exist for the current year will be extracted; otherwise, enter data into the first column for all fiscal years. First Interim Projected Year Totals data that exist for the current year will be extracted; otherwise, enter data for all fiscal years.
Estimated Funded ADA
Fiscal Year
Current Year (2015-16) 1st Subsequent Year (2016-17)
2nd Subsequent Year (2017-18)
18. Comparison of District ADA to the Standard
Budget Adoption Budget
Form 01 CS Item 1A 2900.00
2,842.00 2 788.00
DATA ENTRY: Enter an explanation If the standard is not met.
First Interim Projected Year Totals
Form Al. Lines AG and C9 2,957.27 2845.11 2,792.00
Percent Chan e 2.0%
0.1% 0.1%
1a. STANDARD MET - Funded ADA has not changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years.
Explanation:
(required if NOT met)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015) Page 1 of26
Status Met Met Met
Printed: 12/1/2015 4:45 PM
17
Calaveras Unified Calaveras County
2. CRITERION: Enrollment
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSI
STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption.
District's Enrollment Standard Percentage Range: cl --~·~2~.0~%~, ~•o~•~•~-•~·~y, __ ~ 2A. Calculating the District's Enrollment Variances
DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.
Enrollment Budget Adoption First Interim
Fiscal Year tForm 01CS, Item 38) CBEDSIProiected Percent Chance Status
Current Year (2015-16) 2,9451 2997 1.8% Met
1st Subsequent Year (2016-17) 2,9881 2937 -1.7% Met
2nd Subsequent Year (2017-18) 2931 I 2,878 -1.8% Met
28. Comparison of District Enrollment to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD MET - Enrollment projections have not changed since budget adoption by more than two percent for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
California Dept of Education
I I I
SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 0610912015) Page 2 of26 Printed: 121112015 4:45 PM
18
Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSI
3. CRITERION: ADA to Enrollment
STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5o/o).
3A. Calculating the District's ADA to Enrollment Standard
DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third prior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years.
Fiscal Year Third Prior Year (2012-13) I Second Prior Year (2013-14) I
First Prior Year (2014-15) I
P-2ADA Unaudited Actuals
(Form A, Lines 3, 6, and 26) (Form A, Lines A6 and C4)
£Form A Lines A6 and C9' 3,046 3019 2.956
Enrollment CBEDS Actual
£Form 01CS ltem2A\
3188 3,138
3,079 Historical Average Ratio:
Historical Ratio of ADA to Enrollment
95.5% 96.2%
96.0% 95.9%
District's ADA to Enrollment Standard (hlstorical average ratio plus 0.5%): cl -----~'~'~-•~%~----~ 36. Calculating the District's Projected Ratio of ADA to Enrollment
DATA ENTRY: Estimated P-2 ADA data that exist will be extracted Into the first column for the Current Year; otherwise, enter data in the first column for all fiscal years. All other data are extracted.
Estimated P-2 ADA Enrollment CB EDS/Projected
Fiscal Year 'Form Al, lines A6 and C9' (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status
Current Year (2015--16) 29571 2,997 I 98.7% -r Not Met
1st Subsequent Year (2016-17) 2,845 I 29371 96.9% I Not Met
2nd Subsequent Year (2017-18) 27921 2878 I 97.0% I Not Met
3C. Comparison of District ADA to Enrollment Ratio to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio exceeds the standard in any of the current year or two subsequent fiscal years. Provide reasons why the projected ratio exceeds the district's historical average ratio by more than 0.5%.
Explanation:
(required if NOT met)
California Dept of Education
Our estimated P-2 includes students being served in a county program, while attendance does not.
I I I
SACS Financial Reporting Software·. 2015.2.0 File: csi (Rev 06!09/2015) Page3of26 Printed: 12/1/2015 4:45 PM
19
Calaveras Unified Calaveras County
4. CRITERION: LCFF Revenue
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSI
STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption.
District's LCFF Revenue Standard Percentage Range: IL---·=•·='=%~t~o~•=•=·'~o/,=·--~
4A. Calculating the District's Proiected Change in LCFF Revenue
DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for the two subsequent years.
Fiscal Year
Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
LCFF Revenue (Fund 01, Objects 8011, 8012, 8020-8089)
Budget Adoption First Interim Form 01CS, Item 48 Pro·ected Year Totals
24,966,037.00 25,000 108.00 25 532 210.00 25,570 353.00 25 921,398.00 25,975121.00
48. Comparison of District LCFF Revenue to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
Percent Chan e
0.1% 0.1% 0.2%
1a. STANDARD MET - LCFF revenue has not changed since budget adopllon by more than two percent for the current year and two subsequent fiscal years.
Explanation:
(required if NOT met)
Califomta Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page 4 of 26
Status Met Met Met
Printed: 12/1/2015 4:45 PM
20
Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review
05 61564 0000000 Form 01CSI
5. CRITERION: Salaries and Benefits
STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage.
It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues that were restricted prior to the LCFF are now unrestricted within the LCFF.
SA. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures
DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; othetwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded.
Fiscal Year Third Prior Year (2012-13)
Second Prior Year (2013-14) First Prior Year (2014-15)
Unaudited Actuals - Unrestricted (Resources 0000-1999)
Salaries and Benefits Total Expenditures tForm 01, Obiects 1000-3999' tform 01, Oblects 1000-7499'
I 15,560,049.73 I 17 552,488.15 I 18 777 948.51
District's Reserve Standard Percentage (Criterion 108, Line 4
District's Salaries and Benefits Standard (hlstorlcal average ratio, plus/minus the
greater of 3% or the district's reserve standard percentage)
)
:
17,680 775.53
20.628,110.15 21548821.14
Historical Average Ratio:
Current Year '2015-161
3.0%
83.7% to 89.7%
Ratio
of Unrestricted Salaries and Benefits to Total Unrestricted Exnenditures
88.0% 85.1%
87.1% 86.7%
1st Subsequent Year (2016-17}
3.0%
83.7% to 89.7%
58. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures
2nd Subsequent Year '2017-181
3.0%
83.7% to 89.7%
DATA ENTRY: Jf Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current
Year are extracted.
Fiscal Year
Current Year (2015-16) I
1st Subsequent Year (2016-17) r 2nd Subsequent Year (2017-18) I
Projected Year Totals - Unrestricted (Resources 0000-1999)
Salaries and Benefits Total Expenditures Ratio
(form MYPI Lines 81-83' Form MYPI Lines 81-88 810' to Total Unrestricted Exnenditures (Form 011, Objects 1000-3999) (Form 011, Objects 1000-7499) of Unrestricted Salaries and Benefits
18 139 936.82 22 986,478.47 78.9%
18,746 661.35 21,894 648.35 85.6%
19.370,713.08 22 529,269.08 86.0%
SC. Comparison of District Salaries and Benefits Ratio to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
Status I Not Met I Met I Met
1 a. STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits.
Explanation:
(required if NOT met)
California Dept of Education
In 2015-16, we will be expending $1.3 million of one-time funds one 5 new buses and replacing a school kitchen.
I I I
SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015) Page 5 of 26 Printed: 12/1/2015 4:45 PM
21
Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSI
6. CRITERION: Other Revenues and Expenditures
STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budget adoption.
Changes that exceed five percent in any major object category must be explained.
District's Other Revenues and Expenditures Standard Percentage Range: f----~-•~·~··~Y,~to=•~•~·•~•~· ----I
District's Other Revenues and Expenditures Explanation Percentage Range: '------~-•~·~··~Y,~tocc.:•~•~·•~•~· ___ _J
GA. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range
DATA ENTRY: Budget Adoption data that exist wlll be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. lf First Interim Form MYPI exists, data for the two subsequent years will be extracted; lf not, enter data for the two subsequent years into the second column.
Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.
Object Range I Fiscal Year
Budget Adoption Budget
(Form 01CS, Item 68)
Federal Revenue (Fund 01, Objects 81
Current Year (2015-16)
00-82991 IForm MYPI, L.lne A2l
1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
902,307.00 I 902.307 .oo I 902,307.00 I
Explanation: {required if Yes)
First Interim include prior year carryover
Other State Revenue (Fund 01, Objects Current Year {2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
I
I I
8300-85991 {Form MYPl, L.lne A3\ 2 387 673.00
628,546.00 628,546.00
First Interim Projected Year Totals
(Fund 01) (Form MYPI)
1 395,956.05 868 401.00 868,401.00
2184,166.00 I 664659.00l 664,659.00 I
Percent Change
54.7% -3.8% -3.8%
-8.5% 5.7% 5.7%
.I I
I
Change Is Outside Explanation Range
Yes No No
Yes Yes Yes
Explanation: (required if Yes)
For 2015-16, the enacted state budget reduced the amount of unrestricted mandate cost reimbursement. For 2016-17 and 2017-18, anticipated higher lottery revenue than originally projected.
I I I
I I
I
Other L.ocal Revenue (Fund 01, Objects'r'B6~0~D,,-8~7c,9"'9l,_,~ flF"'o~,~m~M~Y~P'-'l"--"L~ln~e"A;4"--'---------~------------~----------~ Current Year (2015-16) lf---------"34>J1c,Ba,Oc,4"'.o"o-l--1 ______ 4:,.1csBs,3e,Bc,4.,,1~7-I--l ____ _,.22e,.4:,.%,c, _____ -1------Y-"e"s'-----------II
1st Subsequent Year (2016-17) lf---------"34"1"',8~04=.o,,o-\-1 ______ 34=9,_, 1,,4,,2"'.o"o-l-1 ____ _,2"'.1"%'-------+-----"N"'o ___ ___,1 2nd Subsequent Year (2017-18) lc.._ _____ ...,,34:c1c,Be,Dc,4,e.D,<O_i_ l _____ ...,,34,;9c_, 1c,4e,2o,.O~O_._ l ____ _,2"'.1~•~· _____ .1-. ___ _,:Ne,o ___ __JI
Explanatlon: (required if Yes)
First Interim include prior year carryover
Books and Supplies (Fund 01, Objects
Current Year (2015-16)
4000-49991 (Form MYPI, Line 841 I 1,313 339.37 2.325 249.641 77.0% Yes I
1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
Explanation: (required if Yes)
I 1,313339.00 I 1 313,339.00
First Interim include prior year carryover
1,273 339.00 I -3.0% No I 1,273,339.50 I -3.0% No I
Services and Other Operating Expenditures 'Fund 01. Oblects 5000-59991 !Form MYPI Une 851 Current Year (2015-16) r 2 452,192.32 I 2 872,784.22-r 17.2% Yes I 1st Subsequent Year (2016-17) l-----~2",4"'54~4"'s"•-"o"o+-l----~2"•"'•"•'".•ces"•."'•"1+-l ____ _co".o""o;", -----+--------"N"o'-----------11
2nd Subsequent Year (2017-18) '-------~2e,,4:,_7c,6'",7"7"6.o,De_D.1-1 ____ ~2e,,4:,_7c,6,_,7e<7,c6.c,5,,_5_._ l ____ ____,O,,.O'-'%"--------....l.-----"N"'o ____ .JI
Explanatlon: (required lf Yes)
California Dept of Education
First Interim include prior year carryover
SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page6of26 Printed: 1211/2015 4:45 PM
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Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review
GB. Calculating the District's Change in Total Operating Revenues and Expenditures
DATA ENTRY: All data are extracted or calculated.
Object Range I Fiscal Year Budget Adoption
Budget First Interim
Protected Year Totals Percent Change Status
05 61564 0000000 Form 01CSI
Total Federal, Other State, and Other Lorc~a~l~R,,,e~v~en~u~e'--"S~e,,c~tlo~ne.,6A,,,.__~-------~~~~-----==-----~---------~ Current Year (2015-16) l---------'3",6"'3=1'-',7,"8:,4,e,OO'-f------~3,,9e,9e,8"'5"'06,c.c'22'-f------'"0".1"%'-----+---~N,,,o,ct M,,e,,,•~---1 1 st Subsequent Year (2016-17) 1,872,657.00 1 882 202.00 0.5% Met 2nd Subsequent Year (2017-18) 1------,;,c.s"1"2"'.s""s=1."oo'-f------~,~."s"'2"2"02='."oo'-f------"o."s•;;v,~----+-------'M~e~,-----I
Total Books and Supplies, and Seivlces;c,,a~nd"-"O~th~e~r~O=e~ra,,t~ln="'"E~x~e~n~d~lt~u~re~s=s,,e~ct~lo~n~6~ACL=~==~-----==-----~---~~=---~ Current Year {2015-16) 3,765,531.69 5,198 033.86 38.0% Not Met 1stSubsequentYear(2016-17) 3777,793.00 3,737,793.51 -1.1% Met 2nd Subsequent Year (2017-18) 3 790,115.00 3,750,116.05 -1.1% Met
6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range
DATA ENTRY: Explanations are linked from Section 6A if the status in Section 68 is Not Met; no entry is allowed below.
1a. STANDARD NOT MET - One or more projected operating revenue have changed since budget adoption by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used In the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section GA above and will also display in the explanation box below.
Explanation: Federal Revenue (linked from GA
if NOT met)
I First lntertm Include prtor year carryo,er
Explanatlon: Other State Revenue
(linked from GA
For 2015-16, the enacted state budget reduced the amount of unrestricted mandate cost reimbursement. For 2016-17 and 2017-18, anticipated higher lottery revenue than originally projected.
if NOT met)
Explanation: Other local Revenue
(linked from 6A if NOT met)
First Interim include prior year carryover
1b. STANDARD NOT MET - One or more total operating expenditures have changed since budget adoption by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.
Explanation: First Interim Include prior year carryover Books and Supplies
(linked from GA if NOT met)
Explanation: First Interim include prior year canyover Services and Other Exps
{linked from GA if NOT met)
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page 7 of26 Printed: 12/112015 4:45 PM
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Calaveras Unified Calaveras County
7. CRITERION: Facilities Maintenance
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSI
STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).
Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75, as amended by AB 104 (Chapter 13, Statutes of 2015), effective 2015-16 and 2016-17 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)
NOTE: AB 104 {Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2015-16 and 2016-17 fiscal years, a minimum amount that is the lesser of 3% of the total general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-15 fiscal year.
DATA ENTRY: For the Required Minimum Contribution, enter the lesser of 3% of the total general fund expenditures and other financing uses for the current year or the amount that the district deposited into the account for the 2014-15 fiscal year. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. All other data are extracted.
1. OMMAfRMA Contribution
2. Budget Adoption Contribution (information only) (Form 01CS, Criterion 7, Line 2c)
Required Minimum Contribution
799034.00
First Interim Contribution Projected Year Totals
(Fund 01, Resource 8150, Ob.ects 8900-8999
851,753.62
799,034.oo I
If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:
Status
Met
§ Not applicable (district does not participate ln the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size (EC Section 17070.75 (b)(2)(E)]) Other (explanation must be provided)
Explanation: (required if NOT met and Other is marked)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 Fite: csi (Rev 06/09/2015) Page 8 of 26 Printed: 121112015 4:45 PM
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Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSI
8. CRITERION: Deficit Spending
STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reseives1 as a percentage of total expenditures and other financing uses2 in any of the current fiscal year or two subsequent fiscal years.
1Available reseives are the unrestricted amounts in the Reseive for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.
2A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.
SA. Calculating the District's Deficit Spending Standard Percentage Levels
DATA ENTRY: All data are extracted or calculated.
Current Year 1st Subsequent Year 2nd Subsequent Year (2015-16) (2016-17) {2017-18)
District's Available Reserve Percentages (Criterion 10C, line 9)cl ____ ~5~.9~%"----~-----~•~-•~%~------'------'~-2~%~, ____ J
District's Deficit Spending Standard Percentage Levels\ (one-third of available reserve percentage): L. ----~2~.0~%~,-----'--------'~-5~%~,-----~----~•~-4~%~, ____ 0
88. Calculating the District's Deficit Spending Percentages
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns.
Fiscal Year
Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
Projected Year Totals Net Change in Total Unrestricted Expenditures
Unrestricted Fund Balance and Other Financing Uses (Form 011, Section E) (Form 011, Objects 1000-7999) IForm MYPI Line Cl IForm MYPI, Line 811)
f323 883.36'1 22 986.478.47 I 1462,543.44ll 21,894 648.35 I r934 679.02\I 22,529,269.08 I
BC. Comparison of District Deficit Spending to the Standard
DATA ENTRY: Enter an explanation If the standard is not met.
Deficit Spending Level (If Net Change in Unrestricted Fund
Balance is nenative, else NIA'
1.4% 2.1% 4.1%
Status T Met I Not Met I Not Met
1 a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for the deficit spending, a description of the methods and assumptions used In balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits are eliminated or are balanced within the standard.
Explanation:
(required if NOT met)
California Dept of Education
CUSD has been deficit spending for a number of years due to declining enrollment and increasing employer pension costs. Further reductions will need to be made in 2016-17 and beyond.
I I I
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Calaveras Unified Calaveras County
9. CRITERION: Fund and Cash Balances
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSI
A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.
9A-1. Determining if the District's General Fund Ending Balance is Positive
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.
Fiscal Year Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year(2017-18)
Ending Fund Balance General Fund
Projected Year Totals 'Form 011, Line F2 \ tform MYPI, line D2l
I 2110.111.16 I I 2 308174.32 I I 1,373,495.30 I
9A-2. Comparison of the District's Ending Fund Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
Status Met Met Met
1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.
Explanatlon: (required if NOT met)
B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.
98-1. Determining if the District's Ending Cash Balance is Positive
DATA ENTRY: lf Form CASH exists, data will be extracted; if not, data must be entered below.
Ending Cash Balance General Fund
Fiscal Year Form CASH Line F, June Column Current Year (2015-16) 2 696996.00
98-2. Comparison of the District's Ending Cash Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
Status Met
1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 Flle: csi (Rev 06/09(2015) Page 10 of 26 Printed: 12/1/2015 4:45 PM
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Calaveras Unified Calaveras County
10. CRITERION: Reserves
2015-16 First Interim General Fund
School District Criteria and Standards Review
05 61564 0000000 Form 01CSI
STANDARD: Available reseives1 for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts2 as applied to total expenditures and other financing uses~:
DATA ENTRY: Current Year data are extracted. Enter district and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.
Percentage Level District ADA 5°/o or $65,000 (greater of) 0 to 300
4% or $65,000 (greater of) 301 to 1,000
3% 1,001 to 30,000
2% 30,001 to 400,000
1% 400,001 and over
1 Available reseives are the unrestricted amounts in the Reseive for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and Special Reseive Fund for Other Than Capital Outlay Projects. Available reseives will be reduced by any negative ending balances in restricted resources in the General Fund.
i Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand.
~ A school district that Js the Administrative Unit (AU) of a Special Education Local Plan Area {SELPA) may exclude from its expenditures the distribution of funds to its participating members.
Current Year 1st Subsequent Year 2nd Subsequent Year (2015-16) (2016-17) (2017-18)
District Estimated P-2 ADA {Form A, linesA6 and C4):cl ___ ~2~.~95~7'------'-------"'·~•~oo"---------.L.-----"2,~8~45e..-___ _J
District's Reseive Standard Percentage Level: L----'~o/.~·-----1------~,·~v,,_ _____ .L. ____ ~,·~v,,_ ___ _J
10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)
DATA ENTRY: For SELPA AUs, if Form MYPl exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.
For districts that seive as the AU of a SELPA {Form MYPI, Lines F1a, F1b1, and F1b2):
1. Do you choose to exclude from the reseive calculation the pass-through funds distributed to SELPA members?
2. If you are the SELPA AU and are excluding special education pass-through funds:
a. Enter the name{s) of the SELPA{s):
b. Special Education Pass-through Funds {Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)
108. Calculating the District's Reserve Standard
Current Year Projected Year Totals
(2015-16)
0.00 I
Yes
1st Subsequent Year {2016-17)
2nd Subsequent Year {2017-18)
DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.
1. Expenditures and Other Financing Uses {Form 011, objects 1000-7999) {Form MYPI, Line 811)
2. Plus: Special Education Pass-through (Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)
3. Total Expenditures and Other Financing Uses
{Line 81 plus Line 82) 4. Reseive Standard Percentage Level
5. Reseive Standard - by Percent {Line 83 limes Line 84)
6. Reseive Standard - by Amount ($65,000 for districts with less than 1,001 ADA, else O)
7. District's Reserve Standard (Greater of Line 85 or Line 86)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
Current Year Projected Year Totals
'2015-16\
29,911,562.74
29911,562.74
3%
897,346.88
0.00
897 346.88
Page 11 of26
1st Subsequent Year 2nd Subsequent Year
(2016-17} 12017-18\
27 915,098.44 28,792,002.02
27 915,098.44 28 792,002.02
3% 3%
837,452.95 863,760.06
0.00 0.00
837 452.95 863 760.06
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Calaveras Unified Calaveras County
10C. Calculating the District's Available Reserve Amount
2015-16 First Interim General Fund
School District Criteria and Standards Review
DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.
Reserve Amounts
(Unrestricted resources 0000-1999 except line 4) 1. General Fund - Stabilization Arrangements
(Fund 01, Object 9750) (Form MYPI, line E1a)
2. General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, line E1b)
3. General Fund - Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, line E1c)
4. General Fund - Negative Ending Balances in Restricted Resources
(Fund 01, Object 9792, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d)
5. Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (form MYPI, line E2a)
6. Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYPI, line E2b)
7. Special Reserve Fund· Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYPI, Line E2c)
8. District's Available Reserve Amount
(lines C1 thru C7) 9. District's Available Reserve Percentage (Information only)
(line 8 divided by Section 1 OB, line 3) District's Reserve Standard
{Section 106, Line 7)
Status
100. Comparison of District Reserve Amount to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
:
Current Year Projected Year Totals
(2015-16}
0.00
897000.00
853 735.76
0.00
0.00
0.00
0.00
1.750735.76
5.85%
897,346.88
Met
1st Subsequent Year (2016-17}
0.00
825 000.00
463192.32
0.00
0.00
0.00
0.00
1,288,192.32
4.61%
837,452.95
Met
05 61564 0000000 Form 01CSI
2nd Subsequent Year (2017-18}
0.00
0.00
353 513.30
0.00
0.00
0.00
0.00
353,513.30
1.23%
863 760.06
Not Met
1a. STANDARD NOT MET - Available reserves are below the standard in one or more of the current year or two subsequent fiscal years. Provide reasons for reserves falling below the standard and what plans and actions are anticipated to increase reserves to, or above, the standard.
Explanation:
(required if NOT met)
Due to declining enrollment and increasing expenditures, CUSD will need to make further reductions to its programs to meet the minimum required reserve in 2017-18.
California Dept of Education SACS Financlal Reporting Software· 2015.2.0 File: csi (Rev 06/09/2015) Page 12of26 Printed: 1211/2015 4:45 PM
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Calaveras Unified Calaveras County
SUPPLEMENTAL INFORMATION
2015-16 First Interim General Fund
School District Criteria and Standards Review
DATA ENTRY: Click the appropriate Yes or No button for items 81 through 84. Enter an explanation for each Yes answer.
51. Contingent Liabilities
1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since budget adoption that may impact the budget?
1 b. If Yes, identify the liabilities and how they may impact the budget:
Yes
05 61564 0000000 Form 01cs1
CUSD has a board approved agreement with its classified bargaining unit. This agreement states its members will receive a 3% increase on the salary schedule and a $200 per month medical cap increase when the district is able to certify positive for the current year and two subsequent years after the costs of the agreement is reflected in the multi-year projections. The MYP shows that CUSD is not currently able to afford the agreement.
52. Use of One-time Revenues for Ongoing Expenditures
1a. Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent? No
1 b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:
53. Temporary lnterfund Borrowings
1a. Does your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603)
1 b. If Yes, identify the interfund borrowings:
84. Contingent Revenues
1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?
No
No
1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:
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Calaveras Unified Calaveras County
55. Contributions
2015-16 First Interim General Fund
School District Criteria and Standards Review
05 61564 0000000 Form 01CSI
Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption.
Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption.
Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget.
-5.0% to +5.0% District's Contributions and Transfers Standard:L _ _.:o~c~-$=20=0~00'--"to~+~$~2~0~0~0~0 __ _J
S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund
DATA ENTRY: Budget Adoption data that exist will be extracted; otheiwise, enter data into the first column. For Contributions, the First lnterim's Current Year data wlll be extracted. Enter First Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for the Current Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d; all other data will be calculated.
Description I Fiscal Year
1 a. Contributions, Unrestricted General Fund
Budget Adoption (Form 01 CS, Item SSA)
First Interim Projected Year Totals
Percent Change Amount of Change Status
(Fund 01, Resources 0000-1999, Object~•~•~•~•,__ ___ ~~---~-----~---~~~-~------~=-~---------~ Current Year (2015-16) 4,480,734.62 166,227.59 Met
1st Subsequent Year (2016-17) 4,589, 179.00 339,011.09 2nd Subsequent Year (2017-18) 4,759,638.00 410,834.94
1b. Transfers In, General Fund" Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
1c. Transfers Out, General Fund* Current Year(2015-16) 1st Subsequent Year {2016-17) 2nd Subsequent Year (2017-18)
1d. Capital Project Cost Overruns
0.00 0.00 0.00
0.00 0.00 0.00
Have capital project cost overruns occurred since budget adoption that may impact the general fund operational budget?
* Include transfers used to cover operating deficits in either the general fund or any other fund.
558. Status of the District's Projected Contributions, Transfers, and Capital Projects
DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d.
0.00 0.00 0.00
0.00 0.00 0.00
No
Not Met Not Met
Met Met Met
Met Met Met
1 a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-time in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution.
Explanation: {required if NOT met)
The adopted budget MYP did not our outstanding classified bargaining unit agreement, however our first interim includes the agreement.
1 b. MET - Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06{0912015) Page 14 of 26 Printed: 121112015 4:45 PM
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Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review
1c. MET· Projected transfers out have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
1d. NO· There have been no capital project cost overruns occurring since budget adoption that may impact the general fund operational budget.
Project Information: (required if YES)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: CSi (Rev 06/0912015) Page 15of26
05 61564 0000000 Form01CSI
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Calaveras Unified Calaveras County
86. Long·~term Commitments
2015-16 First Interim General Fund
School District Criteria and Standards Review
Identify all existing and new multi year commitments1 and their annual required payment for the current fiscal year and two subsequent fiscal years.
05 61564 0000000 Form 01CS1
Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.
1 Include mu!tiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.
SSA. Identification of the District's Long-term Commitments
DATA ENTRY: If Budget Adoption data exist (Form 01 CS, Item S6A), long-term commitment data will be extracted and ii will only be necessary to click the appropriate button for Item 1 b. Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1a and 1 b, and enter all other data, as applicable.
1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C)
b. If Yes to Item 1a, have new long-term (multi year) commitments been incurred since budget adoption?
Yes
No
2. If Yes to Item 1a, list (or update) all new and existing mulliyear commitments and required annual debt service amounts. Do not Include long-term commitments for pcstemployment benefits other than pensions (OPEB); OPEB is disclosed in Item S7A.
#of Years SACS Fund and Object Codes Used For:
Tvoe cf Commitment Remainina Fundin" Sources 'Revenues) Debt Service 'Exnenditures'
Capital Leases Certificates cf Participation 22 Unrestricted GF Revenue and develooer fees Fund 01 and Fund 25
General Obligation Bonds 26 CcuntV Taxes Supp Early Retirement Program State School Building Loans Compensated Absences
Other Long-term Commitments (do not include OPES\:
Uahtina Retrofit UP 7
TOTAL:
Tvoe of Commitment tcontinued' Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences
L Other cng-term c cmmitmen ts ( continue d)
Unhtinn Retrofit UP
Total Annual Payments:
Unrestricted GF Revenue
Prior Year (2014-15)
Annual Payment tp &II
510,769 2 186,294
56720
2,753 783 Has total annual payment Increased over prior year (2014-15)?
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015)
Countv Taxes
Fund 01
Current Year (2015-16)
Annual Payment (P&II
513,369 2 293,769
56,720
2 863 858 Yes
Page 16 of 26
1st Subsequent Year (2016-17)
Annual Payment IP& I\
520 769 2 402,331
56720
2,979,820 Yes
Principal Balance asof Julv 1, 2015
5307,783 23 146.465
275 215
28,729,463
2nd Subsequent Year (2017-18)
Annual Payment IP& ll
522,869 2 500,119
56.720
3,079,708 Yes
Printed: 12/1/2015 4:45 PM
32
Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review
568. Comparison of the District's Annual Payments to Prior Year Annual Payment
DATA ENTRY: Enter an explanation if Yes.
05 61564 0000000 Form 01CSI
1a. Yes • Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will be funded.
Explanation: (Required if Yes
to increase in total annual payments)
Increases in tong-term commitments are reflected in the MYP and taken into account as part of the whole district budget.
SSC. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments
DATA ENTRY: Click the appropriate Yes or No button !n Item 1; if Yes, an explanation Is required in Item 2.
1. Will fimding sources used to pay IOD;J-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?
No
2. No· Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment
Explanation: (Required if Yes)
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page 17 of 26 Printed: 12/1/2015 4:45 PM
33
Calaveras Unified Calaveras County
87. Unfunded Liabilities
2015-16 First Interim General Fund
Schoo! District Criteria and Standards Review
Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.
57 A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)
05 61564 0000000 Form 01CSI
DATA ENTRY: Click the appropriate button{s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4.
1. a. Does your district provide postemployment benefits other than pensions (OPEB)? {If No, skip items 1 b-4)
b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities?
c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions?
2. OPEB Liabilities a. OPEB actuarial accrued liability {AAL) b. OPEB unfunded actuarial accrued liability (UAAL)
c. Are AAL and UAAL based on the district's estimate or an actuarial valuation?
d. If based on an actuarial valuation, indicate the date of the OPEB valuation.
3. OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative
Measurement Method Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
Yes
Yes
Yes
Budget Adoption Form 01CS, Item S7A
8,044,118.00 8044,118.00
Actuarial Jul 01. 2013
Budget Adoption Form 01CS Item S7A
852 548.00 852,548.00 852,548.00
b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) {Funds 01-70, objects 3701-3752)
Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2015-16) 1st Subsequ~nt Year (2016-17) 2nd Subsequent Year (2017-18)
d. Number of retirees receiving OPEB benefits Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
4. Comments:
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06!09/2015)"
804.424.39 817,335.80 833682.50
895,969.00 829,768.00 812 732.00
Page 18 of26
First lnterim 8 044118.00 8 044118.00
Actuarial Jul 01 2013
First Interim 852 548.00 804,424.39 895,969.00
812,021.78 817,335.80 833,682.50
895,969.00 829,768.00 812,732.00
Printed: 1211/2015 4:45 PM
34
Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review
578. Identification of the District's Unfunded Liability for Self-insurance Programs
05 61564 0000000 Form 01CSI
DAT A ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item 878) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4.
1. a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPES; which is covered in Section S7A) (If No, skip items 1b-4)
b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities?
c. If Yes to ltem 1a, have there been changes since budget adoption in self-insurance contributions?
2. Self-Insurance Liabilities a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs
3. Self-Insurance Contributions a. Required contribution (funding) for self-insurance programs
Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
b. Amount contributed (funded) for self-insurance programs Current Year (2015-16) 1st Subsequent Year (2016-17) 2nd Subsequent Year (2017-18)
4. Comments:
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
No
nla
nla
Budget Adoption (Form 01 CS, Item 878)
Budget Adoption Form 01CS Item 878
Page 19 of 26
First Interim
First Interim
Printed: 12/1/2015 4:45 PM
35
Calaveras Unified Calaveras County
58. Status of Labor Agreements
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01cs1
Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the dale of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscal years.
If salary and benefit negotiations are not finalized, upon settlement with certificated or classlfled staff:
The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.
The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent.
SSA. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees
DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.
Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of budget adoption?
If Yes, complete number of FTEs, then skip to section sea.
lf No, continue with section SBA.
Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim)
2014-15 Current Year
2015-16
Yes
1st Subsequent Year 2016-17
2nd Subsequent Year 2017-18
Number of certificated (non-management) fulltime-equivalent (FTE) positions 149.8 140.8 140.8 140.8
1a. Have any salary and benefit negotiations been settled since budget adoption? nfa
lf Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.
If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7.
1 b. Are any salary and benefit negotiations still unsettled? If Yes, complete quesb'ons 6 and 7.
Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:
2b. Per Govemment Code Section 3547.5(b), was the collective bargaining agreement certified by the district superintendent and chief business official?
If Yes, date of Superintendent and CBO certification:
3. Per Govemment Code Section 3547.5(c), was a budget revision adopted to meet the costs of the collective bargaining agreement?
If Yes, dale of budget revision board adoption:
4. Period covered by the agreement: Begin Date: ,I -~J"~'~0~1,~2~0~15~-"
5. Salary settlement:
Is the cost of salary settlement included in the interim and mumyear projections (MYPs)?
One Year Agreement Total cost of salc:I)' settlement
Current Year (2015-16)
Yes
No
Aug 01, 2015
Yes
a/a
End Date:
0
% change in salary schedule from prior year c_ ___ _,0~.0~%~,-----' or
Multiyear Agreement
Jun 30, 2016
1st Subsequent Year (2016-17)
Yes
ol
2nd Subsequent Year (2017~18)
Yes
ol
Total cost of sala,y settlemeat I O I O I O I % chaage In sala,y sched,le from prior year (may enter text, such as "Reopener'') L. ----~o~.0~%"--------'------'o~.~o'~"'----------'----~o~.~o0~%c_ ___ _,
Identify the source of funding that will be used to support multiyear salary commitments:
N/A
California Dept of Education SACS Financial Reporting Software~ 2015.2.0 File: csi (Rev 06!09/2015) Page 20 of 26 Printed: 12/112015 4:45 PM
36
Calaveras Unified Calaveras County
Negotiations Not Settled
6. Cost of a one percent increase in salary and statutory benefits
7. Amount included for any tentative salary schedule increases
Certificated (Non-management) Health and Welfare (H&W) Benefits
2015-16 First Interim General Fund
School District Criteria and Standards Review
Current Year
(2015-16)
Current Year
(2015-16)
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits
3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year
Certificated (Non-management) Prior Year Settlements NegoUated Since Budget Adoption
Are any new costs negotiated since budget adoption for prior year settlements included in the interim?
If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:
Certificated (Non-management) Step and Column Adjustments
1. Are step & column adjustments included In the interim and MYPs?
2. Cost of step & column adjustments 3. Percent change in step & column over prior year
Certificated (Non-management) Attrition (layoffs and retirements)
1. Are savings from attrition included in the budget and MYPs?
2. /J.re additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?
Certificated (Non-management) - Other
Current Year
{2015-16)
Current Year (2015-16)
1st Subsequent Year (2016-17)
1st Subsequent Year
(2016-17)
1st Subsequent Year
(2016-17)
1st Subsequent Year
(2016-17)
I
I
05 61564 0000000 Fonn 01CSI
2nd Subsequent Year (2017-18)
2nd Subsequent Year (2017-18)
2nd Subsequent Year
(2017-18)
2nd Subsequent Year
(2017-18)
I
List other significant contract changes that have occurred since budget adoplfon and the cost impact of each change (Le., class size, hours of employment, leave of absence, bonuses, etc.):
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: CSi (Rev 06!09/2015) Page 21 of 26 Printed: 12/1/2015 4:45 PM
37
Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review
588. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees
05 61564 0000000 Form 01CSI
DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.
Status of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of budget adoption?
If Yes, complete number of FTEs, then skip to section sac. If No, continue with section SBB.
Classified (Non-management) Salary and Benefit Negotiations
Number of classified (non-management) FTE positions
Prior Year (2nd Interim) 2014-15
118.4
Current Year
2015-16
No
119.5
1a. Have any salary and benefit negotiations been settled since budget adoption? No
1st Subsequent Year
2016-17
119.5
If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.
If No, complete questions 6 and 7.
1 b. Are any salary and benefit negotiations still unsettled?
If Yes, complete questions 6 and 7.
Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547 .S(a), date of public disclosure board meeting:
2b. Per Government Code Section 3547.S(b), was the collective bargaining agreement certified by the district superintendent and chief business official?
If Yes, date of Superintendent and CBO certification:
3. Per Government Code Section 3547.S(c), was a budget revision adopted
to meet the costs of the collective bargaining agreement? If Yes, date of budget revision board adoption:
Yes
Nov 10, 2015
Yes Novas 2015
nla
4. Period covered by the agreement: Begin Date: cl _ _,J,,,lc,Oc,1~, 2e,Oc,1~4 _ _, End Date: ~--~J""°=30~·~2~0'-'15~-~
5. Salary settlement: Current Year
(2015-16)
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? No
One Year Agreement Total cost of salary settlement I 450,3581
% change in salary schedule from prior year L----"3~.o~•~·-----· or
1st Subsequent Year (2016-17)
No
ol
2nd Subsequent Year
2017-18
119.5
2nd Subsequent Year (2017-18)
No
ol
Multiyear Agreement
Total cost of salary settlement I 476,3361 4s3,004 I 493,3891
% change in sala,y sched,le from prior year (may enter text, such as "Reopener'') L. ----"3~.0~'lc~·------'----~-~o~.~o·~•'---------"'-----~o~.~o·~•'-------
Identify the source of funding that will be used to support multiyear salary commitments:
renecal Fond ,nrestnct fond balance
Negotiations Not Settled
6. Cost of a one percent increase in salary and statutory benefits
7. Amount included for any tentative salary schedule increases
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015)
Current Year
2015-16
Page 22 of 26
53.412 I
476 336
1st Subsequent Year 2016-17
483,004
2nd Subsequent Year 2017-18
493 389
Printed: 12/1/2015 4:45 PM
38
2015-16 First Interim General Fund Calaveras Unified
Calaveras County School District Criteria and Standards Review
Classlfled (Non-management) Health and Welfare (H&W) Benefits
1. Are costs cf H&W benefit changes Included in the interim and MYPs?
2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer
4. Percent projected change in H&W cost over prior year
Class[fied (Non-management) Prior Year Settlements Negotiated Since Budget Adoption
Are any new costs negotiated since budget adoption for prior year settlements included in the interim?
If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:
Current Year (2015-16\
Yes hard cap
varies hardcap
Yes 450,3581
1st Subsequent Year (2016-17\
Yes hardca.c
varies hardcao
ol
05 61564 0000000 Form 01CSI
2nd Subsequent Year 12017-18\
Yes hardcao
varies hardcao
ol
CUSD and its classified bargaining unit agreed to a 3% one-time salary schedule increase for 2014-15 and a one-time medical cap payment of $200 per month, per member for 2014-15. CUSD will be paying this out in a lump sum payment. The agreement was board approved on 11/10/15.
Classified (Non-management) Step and Column Adjustments
1. Are step & column adjustments included in the interim and MYPs? 2. Cost of step & column adjustments 3. Percent change in step & column over prior year
Classified (Non-management) Attrition (layoffs and retirements)
1. Are savings from attrition included Jn the interim and MYPs?
2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?
Classified {Non-management) - Other
Current Year (2015-16\
Yes
2.5%
Current Year (2015-16)
No
No
1st Subsequent Year 2nd Subsequent Year 12016-17' (2017-18'
Yes Yes 117,413 120,348
2.5% 2.5%
1st Subsequent Year 2nd Subsequent Year (2016-17) (2017-18)
No No
No No
List other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: csi (Rev 06/09/2015) Page 23 of 26 Printed: 1211/2015 4:45 PM
39
Calaveras Unified Calaveras County
2015-16 First Interim General Fund
School District Criteria and Standards Review
SSC. Cost Analysis of District's Labor Agreements· Management/Supervisor/Confidential Employees
05 61564 0000000 Form 01CSI
DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.
Status of ManagementlSupervlsor/Confidential Labor Agreements as of the Previous Reportln0g~P~•~•~io~d,_ ____ ~ Were all managerial/confidential labor negotiations settled as of budget adoption? I n/a
If Yes or nfa, complete number of FTEs, then skip to 89. If No, continue with section sac.
Management/Supervisor/Confldentral Salary and Benefit Negotiations
Prior Year (2nd Interim)
2014-15
Number of management, supervisor, and confidential FTE positions 31.5
1a. Have any salary and benefit negotiations been settled since budget adoption? If Yes, complete question 2.
If No, complete questions 3 and 4.
1 b. Are any salary and benefit negotiations still unsettled?
If Yes, complete questions 3 and 4.
Negotiations Settled Since Budget Adoption
2. Salary settlement
ls the cost of salary settlement included in the interim and multiyear projections (MYPs)?
Negotiations Not Settled
Total cost of salary settlement
Change in salary schedule from prior year (may enter text, such as "Reopener'')
3. Cost of a one percent increase in salary and statutory benefits
4. Amount included for any tentative salary schedule increases
ManagementlSupervlsor/Confldentlal Health and Welfare (H&W) Benefits
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer
4. Percent projected change in H&W cost over prior year
Management/Supervisor/Confidential Step and Column Adjustments
1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments 3. Percent change in step and column over prior year
Management/Supervlsor/Conf!dentlal Other Benefits (mileage, bonuses, etc.)
1. Are costs of other benefits included in the interim and MYPs? 2. Total cost of other benefits
3. Percent change in cost of other benefits over prior year
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi {Rev 06/09(2015)
Current Year
2015-16
Current Year 12015-161
Current Year
(2015-16)
Current Year
(2015-16)
Current Year (2015-16)
Current Year (2015-16)
Page 24of26
29.5
n/a
nla
1st Subsequent Year
2016-17
1st Subsequent Year
'2016-17\
1st Subsequent Year
(2016-17)
1st Subsequent Year
(2016-17)
1st Subsequent Year (2016-17)
1st Subsequent Year (2016-17)
29.5
2nd Subsequent Year 2017-18
29.5
2nd Subsequent Year (2017-18\
2nd Subsequent Year
(2017-18)
2nd Subsequent Year
(2017-18)
2nd Subsequent Year (2017-18)
2nd Subsequent Year (2017-18)
Printed: 12(1/2015 4:45 PM
40
Calaveras Unified Calaveras County
59. Status of Other Funds
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSl
Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multi year projection for that fund. Explain plans for how and when the negative fund balance will be addressed.
S9A. Identification of Other Funds with Negative Ending Fund Balances
DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.
1. Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? No If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund.
2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected.
California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: csi (Rev 06/09/2015) Page 25 of26 Printed: 12'1/2015 4:45 PM
41
Calaveras Unified Calaveras County
ADDITIONAL FISCAL INDICATORS
2015-16 First Interim General Fund
School District Criteria and Standards Review 05 61564 0000000
Form 01CSI
The following fiscal indicators are designed to provide additional data for reviewing agencies. A ''Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review.
DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A 1 is automatically completed based on data from Criterion 9.
A1. Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the genera[ fund? (Data from Criterion 98-1, Cash Balance, are used to determine Yes or No)
A2. Is the system of personnel position control independent from the payroll system?
A3. Is enrollment decreasing in both the prior and current fiscal years?
A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year?
A5. Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?
A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?
A7. Is the district's financial system independent of the county office system?
AS. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.S(a)? (If Yes, provide copies to the county office of education.)
A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?
When providing comments for additional fiscal indicators, please include the item number applicable to each comment.
No
Yes
Yes
No
Yes
No
No
Yes
Yes
Comments: (optional)
Fiscal distress reports are comprised of CCOE letters and auditor findings. The district hired a new Director of Fiscal Services (CBO) in January 2015.
End of School District First Interim Criteria and Standards Review
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: csi (Rev 06/09/2015) Page 26 of 26 Printed: 12/1/2015 4:45 PM
42
Calaveras Unified Calaveras County
Dascrl tion Resource Codes
A.REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL.REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo- Transfers of Indirect Costs
9 TOTAL, EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 89
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
2015-16 First Interim General Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes In Fund Balance
Board Approved Object Original Budget Operating Budget Actuals To Date Codes A B c
8010-8099 24,966,037.00 25,000, 108.00 6,305,604.19
8100-8299 0.00 0.00 1,353.00
8300-8599 2,270,725.00 2,061,611.00 72,460.19
8600-8799 240,500.00 247,838.32 86,953.08
27,477 262.00 27,309 557.32 6,466,370.46
1000-1999 9,664 742.18 9 736,908.14 3,186,293.89
2000-2999 3 223 341.12 3,228 157.77 1,060,580.25
3000-3999 5,049 491.95 5,174 870.91 1,805,768.84
4000-4999 983,093.26 1,242,073.61 233,204.55
5000-5999 1,685,457.29 1, 735,859.05 527,951.96
6000-6999 0.00 1,365,000.00 0.00
7100-7299 7400-7499 502,631.98 592,631.98 28,359.99
7300-7399 93,665.66 89,022.99 21,184.3
21 015092.12 22 986 478.47 6820975.11
6462169.88 4,323,078.85 354,604.65
8900-8929 0.00 0.00 0.00
7600-7629 0.00 0.00 0.00
8930-8979 0.00 0.00 0.00
7630-7699 0.00 0.00 0.00
8980-8999 4480 734.62 4 646 962.21 0.00
4 480,734.62 4,646,962.21 0.00
Page 1
05 61564 0000000 Form011
Projected Year Difference % Dlff Totals (Col B&D) (E/8)
D E F
25000,108.00 0.00 0.0%
0.00 0.00 0.0%
2,061,611.00
247,838.32
27,309,557.32
9,736,908.14 0.00 0.0%
3,228,157.77 0.00 0.0%
5,174,870.91 0.00 0.0%
1,242,073.61 0.00 0.0%
1,735,859.05 0.00 0.0%
1365000.00 0.00 0.0%
592,631.98 0.00 0.0%
89,022.99 0.00 0.0%
22,986 478.47
4 323,078.85
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
4 646962.21
4,646,962.21
Printed: 12/2/2015 9:06 AM
43
Calaveras Unified Calaveras County
Descrl lion
E. NET INCREASE (DECREASE) IN FUND
BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
Resource Codes
2015-16 First Interim General Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Object Codes
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Board Approved Original Budget Operating Budget Actuals To Date
A B C
1,981,435.26
3,094,601.12
0.00
3094601.12
0.00
3,094,601.12
5,076,036.38
20,000.00
0.00
0.00
0.00
2 151 460.00
799 034.00
2105 542.38
Page2
3094,601.12
05 61564 0000000 Form 011
0.00 0.0%
Printed: 12/2/2015 9:06 AM
44
2015-16 First Interim Calaveras Unified General Fund 05 61564 0000000 Calaveras County Unrestricted (Resources 0000-1999)
Revenues, Expenditures, and Changes in Fund Balance Form 011
Board Approved Projected Year Difference % Dlff Object Original Budget Operating Budget Actuals To Date Totals (Col B&D) (E/B)
Descrl tlon Resource Codes Codes A B c D E F
LCFF SOURCES
Principal Apportionment State Aid - Current Year 8011 9,258,934.00 7 ,973,255.00 5,559,372.00 7,973 255.00 0.00 0.0%
Education Protection Account State Aid- Current Year 8012 1, 150,956.00 1, 150,956.00 368,321.00 1, 150,956.00 0.00 0.0%
State Aid - Prior Years 8019 0.00 0.00 377,911.19 0.00 0,00 0.0%
Tax Relief Subventions Homeowners' Exemptions 8021 170,712.00 168,600.00 0.00 168,600.00 0.00 0.0%
Timber Yield Tax 8022 416.00 990.00 0.00 990.00 0.00 0.0%
Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 a.ob 0.0%
County & District Taxes Secured Roll Taxes 8041 12,471,527 .00 13,166,037.00 0.00 13,166037.00 0.00 0.0%
Unsecured Roll Taxes 8042 223,220.00 221 900.00 0.00 221 900.00 0.00 0.0%
Prior Years' Taxes 8043 12,887.00 9,800.00 0.00 9800.00 0.00 0.0%
Supplemental Taxes 8044 255486.00 398 300.00 0.00 398,300.00 0.00 0.0%
Education Revenue Augmentation Fund (ERAF) 8045 1,421,899.00 1,910,270.00 0.00 1,910,270.00 0.00 0.0%
Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.0%
Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%
Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0%
Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0%
Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0%
Subtotal LCFF Sources 24 966,037.00 25 000,108.00 6,305,604.19 25,000, 108.00 0.00 0.0%
LCFF Transfers
Unrestricted LCFF Transfers- Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0%
All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.0%
Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%
LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, LCFF SOURCES 24 966 037.00 25 000, 108.00 6,305,604.19 25,000, 108.00 0.00 0.0%
FEDERAL REVENUE
Maintenance and Operations 8110
Special Education Entitlement 8181
Special Education Discretionary Grants 8182
Child Nutrition Programs 8220
Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%
Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%
Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%
FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%
lnteragency Contracts Between LEAS 8285
Pass-Through Revenues from Federal Sources 8287
NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290
NCLB: Title I, Part 0, Local Delinquent
Program 3025 8290
NCLB: Title II, Part A, Teacher Qualit 4035 8290
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015) Page3 Printed: 12/2/2015 9:06 AM
45
Calaveras Unified Calaveras County
Descrl lion
NCLB: Title Ill, Immigration Education Program
NCLB: Tille Ill, Limited English Proficient (LEP) Student Program
NCLB: Title V, Part 8, Public Charter Schools Grant Program (PCSGP)
Other No Child Left Behind
Vocational and Applied Technology Education
Safe and Drug Free Schools
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement Prior Years
Special Education Master Plan Current Year
Prior Years
All Other State Apportionments - Current Year
All Other State Apportionments - Prior Years
Child Nutrition Programs
Mandated Costs Reimbursements
Resource Codes
4201
4203
4610
3011-3020, 3026-3199, 4036-4126,
5510
3500-3699
3700-3799
All Other
6360
6500
6500
All Other
All Other
Lottery - Unrestricted and Instructional Materials
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
School Based Coordination Program
After School Education and Safety (ASES)
Charter School Facility Grant
Drug/Alcohof{Tobacco Funds
California Clean Energy Jobs Act
Specialized Secondary
American Indian Early Childhood Education
Quality Education Investment Act
Common Core State Standards Implementation
All Other State Revenue
TOTAL OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
7250
6010
6030
6650, 6690
6230
7370
7210
7400
7405
All Other
2015-16 First Interim General Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Object Codes
8290
8290
8290
8290
8290
8290
8290
8319
8311
8319
8311
8319
8520
8550
8560
8575
8576
8587
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
Page4
05 61564 0000000 Form 011
Printed: 121212015 9:06 AM
46
Calaveras Unified Calaveras County
Descri tlon Resource Codes
OTHER LOCAL REVENUE
Other Local Revenue County and District Taxes
Other Restricted Levies Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Va!orem Taxes Parcel Taxes
Other
Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales Sale of Equipment/Supplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
lnteragency Services
Mitigation!Developer Fees
All Other Fees and Contracts
Other Local Revenue
Plus: Misc Funds Non-LCFF (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue
Tuition
All Other Transfers In
Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools
From County Offices
From JPAs
ROC/P Transfers From Districts or Charter Schools
From County Offices
From JPAs
Other Transfers of Apportionments
From Districts or Charter Schools
From County Offices
FromJPAs
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06/24/2015)
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
2015-16 First Interim General Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Object Codes
8615
8616
8617
8618
8621
8622
8625
8629
8631
8632
8634
8639
8650
8660
8662
8671
8672
8675
8677
8681
8689
8691
8697
8699
8710
8781-8783
8791
8792
8793
8791
8792
8793
8791
8792
8793
8799
0.00
0.00
0.00
0.00
55000.00
15 000.00
0.00
0.00
0.00
0.00
5000.00
0.00
0.00
0.00
0.00
0.00
240,500.00
27,477,262.00
Pages
0.00
0.00
0.00
0.00
57,338.32
15000.00
0.00
0.00
0.00
0.00
5000.00
0.00
0.00
0.00
0.00
0.00
247,838.32
27,309,557.32
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
23,107.60 57,338.32
96.20 15,000.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 5,000.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
86,953.08 247,838.32
6,466 370.46 27 309,557.32
05 61564 0000000 Form011
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 121212015 9:06 AM
47
Calaveras Unified Calaveras County
Oescriotlon
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Resource Codes
Certificated Supeivisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supeivisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Altemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPES, Allocated
OPES, Active Employees
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Seivices
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Reipairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs- lnterfund
Professional/Consulting Seivices and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 06!2412015)
2015-16 First Interim General Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Origlnal Budget Operating Budget Codes (Al (131
1100 8,032,243.35 8,084,911.77
1200 314,598.82 336,635.48
1300 1,317,900.01 1,315,360.89
1900 0.00 0.00
9,664,742.18 9,736,908.14
2100 120,554.95 110 191.41
2200 1573402.17 1 531,736.87
2300 324,895.80 339 295.80
2400 1,101451.00 1,129,359.29
2900 103 037.20 117,574.40
3,223,341.12 3,228 157.77
3101-3102 1,004,323.60 1,011 647.71
3201-3202 414,030.81 409,397.15
3301-3302 400,949.26 384,687.32
3401-3402 2,028,492.56 1,943,917.58
3501-3502 6,453.99 6,521.72
3601-3602 315 269.64 317,652.54
3701-3702 615,266.37 618 203.93
3751-3752 0.00 0.00
3901-3902 264 705.72 482 842.96
5,049 491.95 5,174,870.91
4100 4,674.95 4,674.95
4200 12.400.00 39573.70
4300 911 463.43 1.123127.78
4400 54 554.88 74,697.18
4700 0.00 0.00
983,093.26 1,242 073.61
5100 0.00 0.00
5200 68 539.46 84 534.46
5300 10 250.00 10,250.00
5400-5450 191 275.00 218,952.00
5500 714,914.00 714 914.00
5600 157,300.00 157,819.40
5710 (1 605.87' (1,605.87'
5750 (515.80 (515.80'
5800 466,867.58 472,907.94
5900 78,432.92 78,602.92
1,685.457.29 1,735,859.05
Page6
Projected Year Actuals To Date Totals ,c, 'D'
2,635,702.85 8,084,911. 77
112,282.88 336635.48
438,308.16 1 315 360.89
0.00 0.00
3 186,293.89 9 736,908.14
26,302.15 110,191.41
513,694.96 1,531.736.87
111 898.60 339,295.80
378,230.38 1,129,359.29
30,454.16 117,574.40
1,060,580.25 3,228,157.77
330055.92 1,011,647.71
131,914.88 409,397.15
122,703.86 384,687.32
629,742.26 1,943,917.58
2,131.16 6,521.72
104,220.51 317,652.54
204 560.85 618,203.93
0.00 0.00
280.439.40 482 842.96
1,805 768.84 5,174 870.91
7,205.22 4,674.95
34,742.56 39573.70
172,019.16 1123127.78
19,237.61 74,697.18
0.00 0.00
233204.55 1,242,073.61
0.00 0.00
15,675.83 84 534.46
8 593.00 10,250.00
106,976.00 218,952.00
204 235.88 714 914.00
24,746.65 157,819.40
(319.33) (1,605.87
(72.781 1515.80
134,754.55 472,907.94
33,362.16 78,602.92
527,951.96 1,735,859.05
05 61564 0000000 Form 011
Difference % Diff (Col B & D) (EIB)
(El (Fl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 1212/2015 9:06 AM
48
Calaveras Unified Calaveras County
Descr! tion Resource Codes
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL, CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition Tuition for Instruction Under lnterdistrict Attendance Agreements
State Special Schools
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Transfers of Pass-Through Revenues To Districts or Charter Schools
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500
To County Offices 6500
ToJPAs 6500
ROC/P Transfers of Apportionments To Districts or Charter Schools 6360
To County Offices 6360
To JPAs 6360
Other Transfers of Apportionments All other
All Other Transfers
All other Transfers Out to All Others
Debt Service Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO excludin Transfers of Indirect Costs
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs - lnterfund
TOTAL, OTHER OUTGO- TRANSFERS OF INDIRECT COSTS
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
2015-16 First Interim General Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes A 8
6100 0.00 0.00
6170 0.00 0.00
6200 0.00 500,000.00
6300 0.00 0.00
6400 0.00 865000.00
6500 0.00 0.00
0.00 1,365,000.00
7110 0.00 0.00
7130 0.00 0.00
7141 0.00 0.00
7142 132,471.00 222,471.00
7143 0.00 0.00
7211 0.00 0.00
7212 0.00 0.00
7213
7221
7222
7223
7221
7222
7223
7221-7223 72.00 72.00
7281-7283 0.00 0.00
7299 0.00 0.00
7438 144,720.13 144,720.13
7439 225,368.85 225368.85
502,631.98 592 631.98
7310 34 795.70 34,677.36
7350 58,869.96 54345.63
93,665.66 89,022.99
21,015,092.12 22,986,478.47
Page7
05 61564 0000000 Form 011
Projected Year Difference % Dlff Actuals To Date Totals (Col 8& D) (E/8)
c D E F
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 500,000.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 865,000.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 1,365,000.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 222,471.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 72.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
5,893.55 144,720.13 0.00 0.0%
22,466.44 225,368.85 0.00 0.0%
28,359.99 592,631.98 0.00 0.0%
7050.04 34,677.36 0.00 0.0%
14,134.33 54345.63 0.00 0.0%
21,184.37 89,022.99 0.00 0.0%
6 820,975.11 22,986,478.47 0.00 0.0%
Printed: 12/2/2015 9:06 AM
49
Calaveras Unified Calaveras County
Descrlotlon
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and
Redemption Fund
Other Authorized lnterfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fund/
County School Facilities Fund
To: Cafeteria Fund
Other Authorized lnterfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments
Proceeds
Proceeds from Sa!elLease-
Purchase of Land/Buildings
Other Sources
Transfers from Funds of
Lapsed!Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
(c) TOTAL SOURCES
USES
Transfers of Funds from
Lapsed!Reorganized LEAs
All Other Financing Uses
(dl TOTAL, USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
le) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES
fa-b+c-d+e\
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
Resource Codes
2015-16 First Interim General Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Actuals To Date
Codes IA\ 1131 (Cl
8912 0.00 0.00 0.00
8914 0.00 0.00 0.00
8919 0.00 0.00 0.00
0.00 0.00 0.00
7611 0.00 0.00 0.00
7612 0.00 0.00 0.00
7613 0.00 0.00 0.00
7616 0.00 0.00 0.00
7619 0.00 0.00 0.00
0.00 0.00 0.00
8931 0.00 0.00 0.00
8953 0.00 0.00 0.00
8965 0.00 0.00 0.00
8971 0.00 0.00 0.00
8972 0.00 0.00 0.00
8973 0.00 0.00 0.00
8979 0.00 0.00 0.00
0.00 0.00 0.00
7651 0.00 0.00 0.00
7699 0.00 0.00 0.00
0.00 0.00 0.00
8980 (4 480,734.62) (4,646 962.21 0.00
8990 0.00 0.00 0.00
(4 480,734.621 14,646 962.21 0.00
(4 480.734.62 '4,646,962.21 0.00
Page a
Projected Year Totals
101
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14,646,962.21
0.00
{4,646,962.21'
(4.646,962.21
05 61564 0000000 Form 011
Difference % Diff (Co!B&D) (E/8)
IE\ .(Fl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12!2!2015 9:06AM
50
Calaveras Unified Calaveras County
Descri tion Resource Codes
A.REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1 ) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) other Outgo - Transfers of Indirect Costs
9 TOTAL, EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS - 89
0. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
2015-16 First Interim General Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes A B
8010-8099 0.00 0.00
8100-8299 902,307.00 1,395,956.05
8300-8599 116,948.00 122,555.00
8600-8799 101,304.00 170,545.85
1,120,559.00 1 689,056.90
1000-1999 1,824,502.41 1,861,161.27
2000-2999 1,393 891.63 1,468,363.74
3000-3999 1,219,203.57 1,277,939.12
4000-4999 330,246.11 1,083, 176.03
5000-5999 766,735.03 1,136,925.17
6000-6999 40,000.00 52,841.58
7100-7299 7400-7499 10,000.00 10000.00
7300-7399 34,795.70 34,677.36
5,619 374.45 6,925 084.27
4,498 815.45 5,236 027.37
8900-8929 0.00 0.00
7600-7629 0.00 0.00
8930-8979 0.00 0.00
7630-7699 0.00 0.00
8980-8999 4,480 734.62 4 646,962.21
4480 734.62 4 646,962.21
Page 1
05 61564 0000000 Form 011
Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/B)
c D E F
0.00 0.00 0.00 0.0%
230,400.57 1 395,956.05 0.00 0.0%
72,126.42 122 555.00 0.00 0.0%
218,713.31 170 545.85
521,240.30 1689056.90
590,220.86 1,861,161.27 0.00 0.0%
461,037.57 1,468,363.74 0.00 0.0%
395,753.57 1,277,939.12 0.00 0.0%
140,943.76 1,083, 176.03 0.00 0.0%
125,322.06 1,136,925.17 0.00 0.0%
0.00 52,841.58 0.00 0.0%
0.00 10000.00 0.00 0.0%
7,050.04 34,677.36
1,720,327.86 6,925 084.27
1,199 087.56 5,236 027.37
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 4 646,962.21
0.00 4 646,962.21
Printed: 121212015 9:06 AM
51
Calaveras Unified Calaveras County
Descrl tron
E. NET INCREASE (DECREASE) IN FUND BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendab!e
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments d) Assigned
Other Assignments
e) UnassignedlUnappropriated
Resetve for Economic Uncertainties
Unassi ned/Una ro riated Amount
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06124/2015)
Resource Codes
2015-16 First Interim General Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Object Codes
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Board Approved Original Budget Operating Budget Actuals To Date
A B C
18 080.83
589065.06
0.00
589,065.06
0.00
589,065.06
Page2
05 61564 0000000 Form 011
Printed: 1212/2015 9:06 AM
52
Calaveras Unified Calaveras County
Oescrl lion
LCFF SOURCES
Principal Apportionment State Aid - Current Year
Resource Codes
Education Protection Account State Aid - Current Year
State Aid - Prior Years
Tax Relief Subventions Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation Fund (ERAF)
Community Redevelopment Funds (SB 617/69911992)
Penalties and Interest from Delinquent Taxes
Miscellaneous Funds (EC 41604) Royalties and Bonuses
Other In-Lieu Taxes
Less: Non-LCFF (50%) Adjustment
Subtotal, LCFF Sources
LCFF Transfers
Unrestricted LCFF Transfers - Current Year
All Other LCFF Transfers - Current Year
0000
All Other
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
LCFFIRevenue Limit Transfers - Prior Years
TOTAL, LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Speclal Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
lnteragency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
NCLB: Title l, Part 0, Local Delinquent Program
NCLB: Title II Part A Teacher Quali
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 0612412015)
3010
3025
4035
2015-16 First Interim General Fund
Restricted (Resources 2000-9999) 05 61564 0000000
Form 011 Revenue, Expenditures, and Changes in Fund Balance
Object Codes
8011
8012
8019
8021
8022
8029
8041
8042
8043
8044
8045
8047
8048
8081
8082
8089
8091
8091
8096
8097
8099
8110
8181
8182
8220
8260
8270
8280
8281
8285
8287
8290
8290
8290
0.00 o.q_o 0.00 0.00 0.00 _ 0.0%
0.00 o.oq_ 0.00 0.00 0.00 0.0%
0.00 o.oo I 0.00 0.00 0.00 0.0°/~
I 0.00 0.00 0.00 0.00 9.0% 0.00 1
0.00 0.00 i 0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 , 0.00 0.00 0.0%
0.00 0.00 i ~1~-----0~·~00'+: ____ 0~·~00'-l ______Q&&
l------~O~.O~O't------~O~.O~O'-f--~~---~O~.O~O't----~0~.0~0~,---'0~.~0°~S
113,036.oo 1, 182,40~.,,2,_1-1-___ 1,.c8>->3,,.4.,,_91,.,.,,_21'+' ---''~· '"''"'·"•eco•"·"''''-l------'o".o"'o~1 a. 0.0%
0.0°&_ i
0.00 0.00 0.00 0.00 0.00
137 065.00 161,340.78 27,259.78 161,340.78 0.00: 0.0%
Page3 Printed: 121212015 9:06 AM
53
Calaveras Unified Calaveras County
Descrlotlon
NCLB: Title Jll, Immigration Education Program
NCLB: Title m, Limited English Proficient (LEP; Student Program
NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP)
Other No Child Left Behind
Vocational and Applied Technology Education
Safe and Drug Free Schools
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement Prior Years
Special Education Master Plan Current Year
Prior Years
All Other State Apportionments - Current Year
All Other State Apportionments - Prior Years
Child Nutrition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Materi1
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
School Based Coordination Program
After School Education and Safety (ASES)
Charter School Facility Grant
Drug/Atcoholffobacco Funds
California Clean Energy Jobs Act
Specialized Secondary
American Indian Early Childhood Education
Quality Education Investment Act
Common Core State Standards Implementation
All Other State Revenue
TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: fundi-a (Rev 06124/2015)
Resource Codes
4201
4203
4610
3011-3020, 3026--3199, 4036-4126,
5510
3500-3699
3700-3799
All Other
6360
6500
6500
AU other
All Other
7250
6010
6030
6650, 6690
6230
7370
7210
7400
7405
All Other
2015-16 First Interim General Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes fAl 'ta'
8290 0.00 0.00
8290 0.00 0.00
8290 0.00 0.00
8290 0.00 0.00
8290 27,206.00 27 206.00
8290 0.00 0.00
8290 25,000.00 25 000.00
902,307.00 1,395,956.05
8319 0.00 0.00
8311 0.00 0.00
8319 0.00 0.00
8311 0.00 0.00
8319 0.00 0.00
8520 0.00 0.00
8550 0.00 0.00
8560 106,109.00 106 109.00
8575 0.00 0.00
8576 0.00 0.00
8587 0.00 0.00
8590 0.00 0.00
8590 0.00 0.00
8590 0.00 0.00
8590 0.00 4500.00
8590 0.00 0.00
8590 0.00 0.00
8590 0.00 0.00
8590 0.00 0.00
8590 0.00 0.00
8590 10 839.00 11,946.00
116 948.00 122,555.00
Page4
Projected Year Actuals To Date Totals
fCl fDl
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 27,206.00
0.00 0.00
19,643.52 25,000.00
230,400.57 1 395,956.05
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
69,876.42 106,109.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
2,250.00 4,500.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 11 946.00
72 126.42 122,555.00
05 61564 0000000 Form 011
Difference %01ff (Col 8& 0) (EIB)
'E' fFl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 121212015 9:06 AM
54
2015-16 First Interim Calaveras Unified General Fund 05 61564 0000000
Calaveras County Restricted (Resources 2000-9999) Form 011 Revenue, Expenditures, and Changes in Fund Balance
Board Approved Projected Year Difference % Dlff
Object Original Budget Operating Budget Actuals To Date Totals (Co\B& D) (E/B)
Descrl tlon Resource Codes Codes A B c D E F
OTHER LOCAL REVENUE
Other Local Revenue County and District Taices
Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%
Prior Years' Taices 8617 0.00 0.00 0.00 0.00 0.00 0.0%
Supplemental Truces 8618 0.00 0.00 0.00 0.00 0.00 0.0%
Non-Ad Va!orem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%
Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%
Penalties and Interest from Delinquent Non-LCFF
Taices 8629 0.00 0.00 0.00 0.00 0.00 0.0%
Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0%
Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0%
Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%
Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662
Fees and Contracts Adult Education Fees 8671
Non-Resident Students 8672
Transportation Fees From Individuals 8675
lnteragency Services 8677
Mitigation/Developer Fees 8681
All Other Fees and Contracts 8689
Other Local Revenue
Plus: Misc Funds Non-LCFF (50%) AdjustmE 8691
Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Local Revenue 8699 0.00 33,892.99 7,944.00 33,892.99 0.00 0.0%
Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0%
From County Offices 6500 8792 96304.00 96,304.00 175,420.45 96,304.00 0.00 0.0%
FromJPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%
ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0%
From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0%
From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%
Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%
From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0%
FromJPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, OTHER LOCAL REVENUE 101,304.00 170 545.85 218,713.31 170,545.85 0.00 0.0%
TOTAL REVENUES 1.120,559.00 1,689,056.90 521,240.30 1,689 056.90 0.00 0.0%
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015) Pages Printed: 12/2/2015 9:06 AM
55
Calaveras Unified Calaveras County
Description
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Resource Codes
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL, CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDl!MedicarefAltemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL, BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lntertund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a {Rev 06/24(2015)
2015-16 First Interim General Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes IA\ '"' 1100 1 579,358.57 1,616,787.45
1200 27,773.33 27,003.31
1300 133,449.51 133,449.51
1900 83,921.00 83,921.00
1,824-502.41 1 861,161.27
2100 941,696.12 982,454.17
2200 282,267.55 314,481.61
2300 107,261.51 107,261.51
2400 62,466.45 62,466.45
2900 200.00 1,700.00
1 393,891.63 1,468,363.74
3101-3102 182,813.55 173,086.66
3201-3202 173,814.53 190,971.79
3301-3302 137,398.74 141,050.05
3401-3402 489,306.25 507,918.99
3501-3502 1 612.50 1,671.53
3601-3602 78 805.79 81,616.59
3701-3702 145,562.38 151,254.15
3751-3752 0.00 0.00
3901-3902 9,889.83 30,369.36
1 219 203.57 1,277,939.12
4100 0.00 26110.48
4200 39,917.44 42 207.06
4300 242,454.57 884,512.33
4400 47,874.10 130346.16
4700 0.00 0.00
330,246.11 1 083, 176.03
5100 221,599.56 359,396.73
5200 65873.40 82,440.98
5300 250.00 250.00
5400-5450 0.00 0.00
5500 350.00 350.00
5600 46,716.09 49041.09
5710 1,605.87 1,605.87
5750 0.00 0.00
5800 428,550.09 642 165.50
5900 1,790.02 1 675.00
766,735.03 1.136,925.17
Page 6
Projected Year Actuals To Date Totals
/Cl IOI
509,237.82 1,616,787.45
8,834.44 27,003.31
44,174.92 133,449.51
27,973.68 83,921.00
590,220.86 1,861,161.27
314,023.01 982 454.17
104,260.40 314481.61
22,348.00 107 261.51
20,406.16 62 466.45
0.00 1.700.00
461,037.57 1,468 363.74
53417.77 173,086.66
59 346.97 190 971.79
44,133.40 141 050.05
154,308.82 507918.99
529.06 1 671.53
25,856.50 81 616.59
48,546.99 151,254.15
0.00 0.00
9,614.06 30369.36
395,753.57 1,277939.12
22,877.74 26,110.48
19.617.88 42,207.06
72499.15 884,512.33
25 948.99 130,346.16
0.00 0.00
140,943.76 1,083 176.03
12,893.57 359,396.73
22,410.64 82,440.98
215.00 250.00
0.00 0.00
66.50 350.00
26,896.30 49,041.09
319.33 1,605.87
0.00 0.00
62,520.72 642,165.50
0.00 1,675.00
125,322.06 1136,925.17
05 61564 0000000 Fonn 011
Difference %Dlff (Col
1~
1&D} (E/8}
IF\
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12f2f2015 9:06 AM
56
Calaveras Unified Calaveras County
DescriDtlon
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries
or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
Resource Codes
OTHER OUTGO {excluding Transfers of Indirect Costs)
Tuition Tuition for Instruction Under lnterdistrict
Attendance Agreements
State Special Schools
Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools
Payments to County Offices
Payments to JP As
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments
To Districts or Charter Schools 6500
To County Offices 6500
To JPAs 6500
ROC/P Transfers of Apportionments
To Districts or Charter Schools 6360
To County Offices 6360
To JPAs 6360
Other Transfers of Apportionments All Other
All Other Transfers
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service· Principal
TOTAL OTHER OUTGO (excludina Transfers of Indirect Costs'
OTHER OUTGO· TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs - lnterfund
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
TOTAL, EXPENDITURES
California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: fundi-a (Rev 06/24/2015)
2015-16 First Interim General Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes /Al /Bl
6100 0.00 0.00
6170 0.00 0.00
6200 0.00 0.00
6300 0.00 0.00
6400 40,000.00 52,841.58
6500 0.00 0.00
40,000.00 52,841.58
7110 0.00 0.00
7130 10,000.00 10 000.00
7141 0.00 0.00
7142 0.00 0.00
7143 0.00 0.00
7211 0.00 0.00
7212 0.00 0.00
7213 0.00 0.00
7221 0.00 0.00
7222 0.00 0.00
7223 0.00 0.00
7221 0.00 0.00
7222 0.00 0.00
7223 0.00 0.00
7221-7223 0.00 0.00
7281-7283 0.00 0.00
7299 0.00 0.00
7438 0.00 0.00
7439 0.00 0.00
10 000.00 10 000.00
7310 34,795.70 34,677.36
7350 0.00 0.00
34,795.70 34,677.36
5,619 374.45 6 925,084.27
Page7
Projected Year Actuals To Date Totals
/Cl 'D'
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 52,841.58
0.00 0.00
0.00 52 841.58
0.00 0.00
0.00 10,000.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 10,000.00
7,050.04 34677.36
0.00 0.00
7,050.04 34 677.36
1,720,327.86 6,925,084.27
05 61564 0000000 Form 011
Difference %0iff (Co!B& D) (E/8)
fEl fFl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 1212/2015 9:06AM
57
Calaveras Unified Calaveras County
Desert tlon
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and Redemption Fund
Other Authorized lnterfund Transfers In
a TOTAL, INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Resetve Fund
To: State School Building Fund/ County School Facilities Fund
To: Cafeteria Fund
Other Authorized lnterfund Transfers Out
b TOTAL, INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments Emergency Apportionments
Proceeds
Proceeds from Sale/Lease-Purchase of Land/Buildings
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Tenn Debt Proceeds Proceeds from Certificates of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
c TOTAL, SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
d TOTAL, USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES
a-b+c-d+e
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
Resource Codes
2015-16 First Interim General Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Orlglnal Budget Operating Budget Codes A B
8912
8914
8919 0.00 0.00
0.00 0.00
7611 0.00 0.00
7612 0.00 0.00
7613 0.00 0.00
7616 0.00 0.00
7619 0.00 0.00
8931
8953 0.00 0.00
8965 0.00 0.00
8971 0.00 0.00
8972 0.00 0.00
8973 0.00 0.00
8979 0.00 0.00
0.00 0.00
7651 0.00 0.00
7699 0.00 0.00
0.00 0.00
8980 4,480 734.62 4,646,962.21
8990 0.00 0.00
4,480 734.62 4,646,962.21
4,480 734.62 4,646,962.21
Pages
05 61564 0000000 Fonn 011
Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/8)
c 0 E F
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 4,646,962.21 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 4 646,962.21 0.00 0.0%
0.00 4,646,962.21 0.00 0.0%
Printed: 12/2/2015 9:06AM
58
Calaveras Unified Calaveras County
Descri tlon Resource Codes
A.REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL.REVENUES
8. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo· Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS· 89
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: fundi-a (Rev 06/24/2015)
2015-16 First Interim General Fund
Summary· Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Orlginal Budget Operating Budget Codes A B
8010-8099 24,966 037 .00 25 000, 108.00
8100.8299 902,307.00 1 395,956.05
8300-8599 2,387,673.00 2,184,166.00
8600-8799 341,804.00 418,384.17
28,597 821.00 28 998,614.22
1000-1999 11,469 244.59 11 598,069.41
2000-2999 4,617 232.75 4,696,521.51
3000-3999 6,268 695.52 6,452,810.03
4000-4999 1,313,339.37 2,325,249.64
5000-5999 2,452,192.32 2,872 784.22
6000-6999 40,000.00 1,417,841.58
7100·7299 7400-7499 512,631.98 602,631.98
7300-7399 58 869.96 54,345.63
26 634,466.57 29911562.74
1 963,354.43 912 948.52
890Q..8929 0.00 0.00
7600·7629 0.00 0.00
8930-8979
7630-7699
8980-8999
Page 1
05 61564 0000000 Form011
Projected Year Difference % Diff Actuals To Date Totals (Col B&D) (E/8)
c D E F
6,305,604.19 25,000 108.00 0.00 0.0%
231,753.57 1,395 956.05 0.00 0.0%
144,586.61 2,184,166.00
305,666.39 418 384.17
6,987,610.76 28 998 614.22
3,776,514.75 11 598,069.41 0.00 0.0%
1,521 617.82 4 696,521.51 0.00 0.0%
2,201 522.41 6 452 810.03 0.00 0.0%
374,148.31 2,325 249.64 0.00 0.0%
653,274.02 2,872 784.22 0.00 0.0%
0.00 1,417,841.58 0.00 0.0%
28 359.99 602,631.98 0.00 0.0%
14134.33
8 541 302.97
1 553,692.21
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
Printed: 12!2/2015 9:06 AM
59
Calaveras Unified Calaveras County
Descri tlon
E. NET INCREASE (DECREASE) IN FUND BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited {F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance {F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
Resource Codes
2015-16 First Interim General Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Object Codes
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Board Approved Original Budget Operating Budget Actuals To Date
A B C
1 963,354.43 912,948.52
3,683,666.18 3,683,666.28
0.00 0.00
3 683,666.18 3,683,666.28
0.00 0.00
3 683,666.18 3,683,666.28
5,647,020.61 2,770,717.76
20,000.00 20 000.00
0.00 0.00
0.00 0.00
0.00 0.00
570,984.23 0.00
0.00 0.00
0.00 0.00
2,151,460.00 999,982.00
799,034.00 897000.00
2,105,542.38 853,735.76
Page2
05 61564 0000000 Form 011
Printed: 1212/2015 9:06 AM
60
Calaveras Unified Calaveras County
Descrlotion
LCFF SOURCES
Principal Apportionment
State Aid • Current Year
Resource Codes
Education Protection Account State Aid - Current Year
State Aid - Prior Years
Tax Relief Subventions
Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes
Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation
Fund (ERAF)
Community Redevelopment Funds
(SB 617/699/1992)
Penalties and Interest from
Delinquent Taxes
Miscellaneous Funds (EC 41604)
Royalties and Bonuses
other In-Lieu Taxes
Less: Non-LCFF
(50%) Adjustment
Subtotal, LCFF Sources
LCFF Transfers
Unrestricted LCFF
Transfers· Current Year 0000
All Other LCFF
Transfers - Current Year All Other
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
LCFF/Revenue Limit Transfers· Prior Years
TOTAL, LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Forest Reserve Funds
Flood Control Funds
Wildlife Reserve Funds
FEMA
lnteragency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
NCLB: Title I, Part A, Basic Grants
Low-Income and Neglected
NCLB: Tille I, Part D, Local Delinquent
Program
NCLB: Title II, Part A TeacherQualitv
California Dept of Education SACS Financial Reporting Software· 2015.2.0 File: fundi-a (Rev 06/24/2015)
3010
3025
4035
2015-16 First Interim General Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes 'A' '"'
8011 9 258,934.00 7 973,255.00
8012 1,150956.00 1,150 956.00
8019 0.00 0.00
8021 170,712.00 168,600.00
8022 416.00 990.00
8029 0.00 0.00
8041 12 471 527.00 13 166,037.00
8042 223220.00 221,900.00
8043 12887.00 9,800.00
8044 255486.00 398,300.00
8045 1,421,899.00 1,910,270.00
8047 0.00 0.00
8048 0.00 0.00
8081 0.00 0.00
8082 0.00 0.00
8089 0.00 0.00
24,966,037.00 25,000,108.00
8091 0.00 0.00
8091 0.00 0.00
8096 0.00 0.00
8097 0.00 0.00
8099 0.00 0.00
24,966,037 .00 25,000,108.00
8110 0.00 0.00
8181 0.00 0.00
8182 0.00 0.00
8220 0.00 0.00
8260 0.00 0.00
8270 0.00 0.00
8280 0.00 0.00
8281 0.00 0.00
8285 0.00 0.00
8287 0.00 0.00
8290 713 036.00 1,182,409.27
8290 0.00 0.00
8290 137 065.00 161,340.78
Page3
Projected Year Actuals To Date Totals
!Cl IDl
5 559,372.00 7,973,255.00
368,321.00 1,150 956.00
377,911.19 0.00
0.00 168,600.00
0.00 990.00
0.00 0.00
0.00 13 166,037.00
0.00 221,900.00
0.00 9,800.00
0.00 398,300.00
0.00 1,910 270.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
6,305,604.19 25,000,108.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
6,305,604.19 25,000 108.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
183,497.27 1,182409.27
0.00 0.00
27,259.78 161 340.78
05 61564 0000000 Form011
Difference % Dlff (Co[B&D) (E/8)
'E' fFl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/2/2015 9:06AM
61
Calaveras Unified Calaveras County
Description
NCLB: Title Ill, Immigration Education
Program
NCLB: Title Ill, Limited English Proficient (LEP;
Student Program
NCLB: Title V, Part B, Public Charter Schools
Grant Program (PCSGP)
Other No Child Left Behind
Vocational and Applied Technology Education
Safe and Drug Free Schools
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Prior Years
Special Education Master Plan
Current Year
Prior Years
All Other State Apportionments - Current Year
All Other State Apportionments - Prior Years
Child Nutrition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Materic
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions
Other Subventionsfln-Ueu Taxes
Pass-Through Revenues from State Sources
School Based Coordination Program
After School Education and Safety (ASES)
Charter School Facility Grant
Drug/AlcoholfTobacco Funds
California Clean Energy Jobs Act
Speclalized Secondary
American Indian Early Childhood Education
Quality Education Investment Act
Common Core State Standards
Implementation
All Other State Revenue
TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
Resource Codes
4201
4203
4610
3011-3020, 3026-3199, 4036-4126,
5510
3500-3699
3700-3799
All Other
6360
6500
6500
All Other
An Other
7250
6010
6030
6650, 6690
6230
7370
7210
7400
7405
All Other
2015-16 First Interim General Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Orlglnal Budget Operating Budget Actuals To Date Codes IA\ '"' IC\
8290 0.00 0.00 0.00
8290 0.00 0.00 0.00
8290 0.00 0.00 0.00
8290 0.00 0.00 0.00
8290 27,206.00 27,206.00 0.00
8290 0.00 0.00 0.00
8290 25,000.00 25000.00 20,996.52
902,307.00 1,395 956.05 231,753.57
8319 0.00 0.00 0.00
8311 0.00 0.00 0.00
8319 0.00 0.00 0.00
8311 0.00 0.00 0.00
8319 0.00 0.00 0.00
8520 0.00 0.00 0.00
8550 1 871,200.00 1,662 086.00 0.00
8560 505,634.00 505 634.00 134 781.11
8575 0.00 0.00 0.00
8576 0.00 0.00 0.00
8587 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 4,500.00 2,250.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 10,839.00 11 946.00 7,555.50
2.387,673.00 2,184166.00 144,586.61
Page4
Projected Year Totals
ID\
0.00
0.00
0.00
0.00
27,206.00
0.00
25,000.00
1 395,956.05
0.00
0.00
0.00
0.00
0.00
0.00
1,662,086.00
505,634.00
0.00
0.00
0.00
0.00
0.00
0.00
4,500.00
0.00
0.00
0.00
0.00
0.00
11,946.00
2,184,166.00
05 61564 0000000 Form 011
Difference % Dlff (Col
1~
1&D) (E/B)
IF\
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/2/2015 9:06 AM
62
Calaveras Unified Calaveras County
Descrlntlon Resource Codes
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Parcel Taxes
Other
Community Redevelopment Funds
Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF
Taxes
Sales
Sale of EquipmenVSupplies
Sale of Publications
Food Service Sates
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) ln the Fair Value of Investments
Fees and Contracts
Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
lnteragency Services
Mitigation/Developer Fees
All Other Fees and Contracts
Other local Revenue
Plus: Misc Funds Non-LCFF (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue
Tuition
All Other Transfers In
Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools
From County Offices
From JPAs
ROC/P Transfers From Districts or Charter Schools
From County Offices
From JPAs
Other Transfers of Apportionments
From Districts or Charter Schools
From County Offices
From JPAS
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL. REVENUES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
2015-16 First Interim General Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Actuals To Date Codes IA) "''
,c,
8615 0.00 0.00 0.00
8616 0.00 0.00 0.00
8617 0.00 0.00 0.00
8618 0.00 0.00 0.00
8621 0.00 0.00 0.00
8622 0.00 0.00 0.00
8625 0.00 0.00 0.00
8629 0.00 0.00 0.00
8631 0.00 0.00 0.00
8632 0.00 0.00 0.00
8634 0.00 0.00 0.00
8639 0.00 0.00 0.00
8650 55,000.00 57338.32 23 107.60
8660 15,000.00 15,000.00 (96.20
8662 0.00 0.00 0.00
8671 0.00 0.00 0.00
8672 0.00 0.00 0.00
8675 0.00 0.00 0.00
8677 10,000.00 45,348.86 35,348.86
8681 0.00 0.00 0.00
8689 60,000.00 60,000.00 (25.00
8691 0.00 0.00 0.00
8697 0.00 0.00 0.00
8699 105,500.00 144 392.99 71 910.68
8710 0.00 0.00 0.00
8781-8783 0.00 0.00 0.00
8791 0.00 0.00 0.00
8792 96,304.00 96,304.00 175,420.45
8793 0.00 0.00 0.00
8791 0.00 0.00 0.00
8792 0.00 0.00 0.00
8793 0.00 0.00 0.00
8791 0.00 0.00 0.00
8792 0.00 0.00 0.00
8793 0.00 0.00 0.00
8799 0.00 0.00 0.00
341 804.00 418,384.17 305,666.39
28,597 821.00 28 998 614.22 6 987,610.76
Page5
Projected Year Totals
IDl
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
57,338.32
15,000.00
0.00
0.00
0.00
0.00
45,348.86
0.00
60,000.00
0.00
0.00
144,392.99
0.00
0.00
0.00
96,304.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
418,384.17
28 998,614.22
05 61564 0000000 Form 011
Difference % Dlff (Col B&D) (EIBJ
IE) I Fl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/2/2015 9:06AM
63
Calaveras Unified Calaveras County
Descriotron
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salarles
Resource Codes
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL, CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare!Altemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
Professional/Consulting Services and
Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER
OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
2015-16 First Interim General Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Orlglnal Budget Operatln~\ Budget Actuals To Date Codes fA\ 18 IC\
1100 9,611,601.92 9, 701 699.22 3 144,940.67
1200 342,372.15 363 638.79 121,117.32
1300 1,451,349.52 1,448 810.40 482,483.08
1900 83,921.00 83 921.00 27,973.68
11,489,244.59 11,598 069.41 3 776,514.75
2100 1 062,251.07 1,092,645.58 340,325.16
2200 1 855,669.72 1,846,218.48 617,955.36
2300 432 157.31 446,557.31 134,246.60
2400 1163,917.45 1191,825.74 398,636.54
2900 103 237.20 119 274.40 30,454.16
4,617,232.75 4 696,521.51 1,521,617.82
3101-3102 1187,137.15 1,184,734.37 383473.69
3201-3202 587,845.34 600,368.94 191.261.85
3301-3302 538,348.00 525,737.37 166 837.26
3401-3402 2,517 798.81 2 451,836.57 784,051.08
3501-3502 8 066.49 8,193.25 2,660.22
3601-3602 394 075.43 399,269.13 130,077.01
3701-3702 760,828.75 769458.08 253,107.84
3751-3752 0.00 0.00 0.00
3901-3902 274,595.55 513,212.32 290,053.46
6,268,695.52 6,452,810.03 2 201,522.41
4100 4,674.95 30,785.43 30082.96
4200 52,317.44 81,780.76 54,360.44
4300 1 153,918.00 2,007,640.11 244,518.31
4400 102,428.98 205,043.34 45 186.60
4700 0.00 0.00 0.00
1,313 339.37 2,325,249.64 374,148.31
5100 221,599.56 359,396.73 12 893.57
5200 134 412.86 166,975.44 38,086.47
5300 10 500.00 10,500.00 8,808.00
5400-5450 191 275.00 218,952.00 106,976.00
5500 715,264.00 715,264.00 204,302.38
5600 204 016.09 206,860.49 51,642.95
5710 0.00 0.00 0.00
5750 (515.80 '515.80\ {72.78)
5800 895,417.67 1115,073.44 197,275.27
5900 80,222.94 80 277.92 33,362.16
2 452,192.32 2,872 784.22 653,274.02
Page6
Projected Year Totals
IQ\
9,701,699.22
363,638.79
1 448,810.40
83,921.00
11 598,069.41
1,092,645.58
1,846,218.48
446,557.31
1,191,825.74
119,274.40
4,696,521.51
1,184,734.37
600 368.94
525,737.37
2,451 836.57
8193.25
399,269.13
769,458.08
0.00
513,212.32
6,452,810.03
30,785.43
81,780.76
2007,640.11
205,043.34
0.00
2,325,249.64
359.396.73
166,975.44
10,500.00
218,952.00
715 264.00
206,860.49
0.00
1515.80
1,115073.44
80,277.92
2,872,784.22
05 61564 0000000 Form011
Difference % Diff (Col B&D) (E/8)
IE\ .(Fl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12!2/2015 9:06 AM
64
Calaveras Unified Calaveras County
Descri tlon Resource Codes
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School libraries
Equipment
Equipment Replacement
TOTAL, CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition Tuition for Instruction Under lnterdistrict Attendance Agreements
S1ate Special Schools
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Transfers of Pass-Through Revenues To Districts or Charter Schools
To County Offices
ToJPAs
Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500
To County Offices 6500
To JPAs 6500
ROC/P Transfers of Apportionments To Districts or Charter Schools 6360
To County Offices 6360
To JPAs 6360
Other Transfers of Apportionments All Other
All Other Transfers
All Other Transfers Out to All Others
Debt Service Debt Service - Interest
Other Debt Service - Principal
TOTAL OTHER OUTGO excludin Transfers of Indirect Costs
OTHER OUTGO • TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs· lntertund
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
TOTAL, EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi·a {Rev 06/24/2015)
2015-16 First Interim General Fund
Summary· Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Orlginal Budget Operating Budget Codes A B
6100 0.00 0.00
6170 0.00 0.00
6200 0.00 500,000.00
6300 0.00 0.00
6400 40,000.00 917,841.58
6500 0.00 0.00
40,000.00 1 417,841.58
7110 0.00 0.00
7130 10,000.00 10000.00
7141 0.00 0.00
7142 132,471.00 222,471.00
7143 0.00 0.00
7211 0.00 0.00
7212 0.00 0.00
7213 0.00 0.00
7221 0.00 0.00
7222 0.00 0.00
7223 0.00 0.00
7221 0.00 0.00
7222 0.00 0.00
7223 0.00 0.00
7221-7223 72.00 72.00
7281-7283 0.00 0.00
7299 0.00 0.00
7438 144,720.13 144 720.13
7439 225368.85 225,368.85
7310
7350
26 634,466.57 29,911 562.74
Page7
05 61564 0000000 Form 011
Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/B)
c D E F
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 500,000.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 917,841.58 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 1,417 841.58 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 10000.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 222,471.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 72.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
5,893.55 144,720.13 0.00 0.0%
22 466.44 225,368.85 0.00 0.0%
8,541,302.97 29,911,562.74 0.00 0.0%
Printed: 1212/2015 9:06 AM
65
Calaveras Unified Calaveras County
Descri tion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
From: Bond Interest and Redemption Fund
Other Authorized lnterfund Transfers In
a TOTAL, INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fund/ County School Facilities Fund
To: Cafeteria Fund
Other Authorized lnterfund Transfers Out
b TOTAL, INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments Emergency Apportionments
Proceeds
Proceeds from Sale!Lease-Purchase of Land/Buildings
Other Sources
Transfers from Funds of Lapsed!Reorganized LEAs
Long-Term Debt Proceeds Proceeds from Certificates of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
c TOTAL, SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
d TOTAL, USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCESIUSES a-b+c-d+e
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-a (Rev 06/24/2015)
Resource Codes
2015-16 First Interim General Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes A B
8912 0.00 0.00
8914 0.00 0.00
8919 0.00 0.00
0.00 0.00
7611 0.00 0.00
7612 0.00 0.00
7613 0.00 0.00
7616 0.00 0.00
7619 0.00 0.00
0.00 0.00
8931 0.00 0.00
8953 0.00 0.00
8965 0.00 0.00
8971 0.00 0.00
8972 0.00 0.00
8973 0.00 0.00
8979 0.00 0.00
0.00 0.00
7651 0.00 0.00
7699 0.00 0.00
8980
8990
Pages
05 61564 0000000 Form 011
Projected Year Difference % Dlff Actuals To Date Totals (Col B&D) (E/8)
c D E F
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
Printed: 1212/2015 9:06 AM
66
First Interim General Fund Calaveras Unified
Calaveras County Exhibit: Restricted Balance Detail
Resource Description
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-a (Rev 04/24/2012) Page 1
2015-16 Projected Year Totals
05 61564 0000000 Form 011
0.00
Printed: 12/2/2015 9:06 AM 67
Calaveras Unified Calaveras County
Oescri tion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-B9
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Soliware - 2015.2.0 File; fundi-b (Rev 03110/2015)
2015-16 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Resource Codes Ob.act Codes
8010-8099
8100-8299 20 000.00 20 000.00
8300-8599 205.431.47 202 861.73
8600-8799 398 268.24 354.523.43
623 699.71 577385.16
1000-1999 0.00 0.00
2000-2999 370402.29 348 527.53
3000-3999 179 288.97 157 421.40
4000-4999 24 202.09 31 574.77
5000-5999 37 572.88 39122.91
6000-6999 0.00 0.00
7100-7299, 7400-7499 0.00 0.00
7300-7399 13 700.38 9176.05
625166.61 585 822.66
1 466.90 8437.50
8900-8929 0.00 0.00
7600-7629 0.00 0.00
8930-8979 0.00 0.00
7630-7699
8980-8999
Page1
0.00
115,747.00
151810.07
267 557.07
0.00 0.00
119141.55 348 527.53
52 674.45 157 421.40
146.61 31 574.77
8 598.89 39122.91
0.00 0.00
0.00 0.00
2 400.81 9176.05
182 962.31 585 822.66
84 594.76 8 437.50
0.00 0.00
0.00 0.00
0.00 0.00
05 61564 0000000 Form 121
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0,00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 11roOJ20t5 9:~0AM
68
Calaveras Unified Calaveras County
Descrl tion
E. NET INCREASE {DECREASE) IN FUND
BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c} As of July 1 -Audited {F1a + F1b)
d} Other Restatements
e) Adjusted Beginning Ba!ance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c)Committed
Stabilization Arrangements
Other Committments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassl ned/Una ro riated Amount
California Dept of Eduoatlcn SACS Financial Reporting Soflwllre- 2015.2.0 File: fundl-b (Rev03110/2015)
2015-16 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob act Codes A
1 466.90
9791 44 284.04
9793 0.00
44.284.04
9795 0.00
44 284.04
42 817.14
9711 0.00
9712 0.00
9713
9719
9740
9750
9760
9780
9789
9790
Paga2
Board Approved Operating Budget
B Actuals To Data
c
Projected Year Totals
D
05 61564 0000000 Form 121
Difference (Col B&O)
E
%Dlff Column B&D
F
Printed: 11/30/2015 9:30AM
69
Calaveras Unified Calaveras County
Descriotion
FEDERAL REVENUE
Child Nutrition Programs
lnteragency Contracts Between LEAs
NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
All Other Federal Revenue
TOTAi FEDERAL REVENUE
OTHER STATE REVENUE
Child Nutrition Programs
Child Development Apportionments
Pass-Through Revenues from State Sources
State Preschool
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Sales
Sale of Equipment/Supplies
Food Service Sales
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Child Development Parent Fees
lnteragency Services
All Other Fees and Contracts
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUE<::
California Dept of Education SACS Financial Reporting Software ·2015.2.0 File: fundi.b (Re~ 0311012015)
2015~16 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Oblect Codes ,., 181 IC\
8220 0.00 0.00 0.00
8285 0.00 0.00 0.00
3010 8290 0.00 0.00 0.00
All Other 8290 20 000.00 20000.00 0.00
20 000.00 20 000.00 0.00
8520 0.00 0.00 0.00
8530 0.00 0.00 0.00
8587 0.00 0.00 0.00
6105 8590 202 931.47 200 361.73 113,516.00
All Other 8590 2 500.00 2 500.00 2 231.00
205 431.47 202,861.73 115747.00
8631 0.00 0.00 0.00
8634 0.00 0.00 0.00
8660 0.00 0.00 0.00
8662 0.00 0.00 0.00
8673 247920.00 202 400.00 79 860.83
8677 140 348.24 140348.43 70 174.24
8689 0.00 0.00 0.00
8699 10 000.00 11775.00 1775.00
8799 0.00 0.00 0.00
398 268.24 354 523.43 151 810.07
823699.71 577 385.16 267 557.07
Page3
Projected Year Totals
ID\
0.00
0.00
0.00
20 000.00
20,000.00
0.00
0.00
0.00
200 361.73
2 500.00
202 861.73
0.00
0.00
0.00
0.00
202 400.00
140 348.43
0.00
11 775.00
0.00
05 61564 0000000 Form 121
%Diff Difference Column (ColB&D) B&D
IE\ IF\
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
354523.43~
577 3A5.16
Printed: 11/3012015 9:~0 AM
70
Calaveras Unified Calaveras County
Descriotion
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SAlARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIEDSALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASD!/Medicare/Altemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPES, Allocated
OPES, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Cunicula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalii.:ed Equipment
Food
TOTAL BOOKS AND SUPPLIES
California Dept of Edueatlon SACS Financial Reporting Software - 2015.2.0 File: fundi·b (Rev03/1or.l015)
2015~16 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved
Oblect Codes Origin~~~udget Operating Budget Actuals To Date
Resource Codes 'a' ,c,
1100 0.00 0.00 0.00
1200 0.00 0.00 0.00
1300 0.00 0.00 0.00
1900 0.00 0.00 0,00
0.00 0.00 0.00
2100 217 677.28 178,394.62 55 774.38
2200 99131.94 99.131.94 37 905.37
2300 13 405.83 30 813.73 18675.00
2400 40 187.24 40 187.24 6 786.80
2900 0.00 D.OD 0.00
370 402.29 348 527.53 119141.55
3101-3102 0.00 0.00 0.00
3201-3202 43 255.88 40 675.83 13 703.61
3301-3302 28 335.40 26 662.91 8 598.59
3401-3402 79 209.84 57893.11 18 435.74
3501-3502 185.04 174.11 60.99
3601-3602 9 047.93 8 513.88 2 980.50
3701-3702 18 087.47 16994.33 5,656.16
3751-3752 0.00 0.00 0.00
3901-3902 1167.41 6 507.23 3 238.66
179 288.97 157 421.40 52 674.45
4100 0.00 0.00 0.00
4200 0.00 0.00 0.00
4300 24 202.09 31 574.77 146.61
4400 0.00 0.00 0.00
4700 0.00 0.00 0.00
24 202.09 31 574.77 146.61
Projected Year Totals
'D'
0.00
0.00
0.00
0.00
0.00
178 394.62
99131.94
30813.73
40,187.24
0.00
348 527.53
D.00
40 675.83
26 662.91
57893.11
174.11
8 513.68
16 994.33
0.00
6 507.23
157 421.40
0.00
0.00
31 574.77
0.00
D.00
31 574.77
05 61564 0000000 Form 121
% Dlff Difference Column (ColB& DJ s
1~
10 ,.,
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
D.OD 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0,0%
0.00 0,0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 11130/2015 9:30AM
71
2015-16 First Interim Child Development Fund Calaveras Unified
Calaveras County Revenues, Expenditures, and Changes in Fund Balance
Descrintion Resource Codes
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
ProfessionaVConsulUng Services and Operating Expenditures
CommunicaUons
TOTAL. SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
land
land Improvements
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
TOTAL, CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL OTHER OUTGO rexcludinn Transfers of Indirect Costs\
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - lnterfund
TOTAL OTHER OUTGO- TRANSFERS OF INDIRECT COSTS
TOTAL EXPENDITURES
Calllomia Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-b (Rev 03/1012015)
Obrect Codes
5100
5200
5300
5400-5450
5500
5600
5710
5750
5800
5900
6100
6170
6200
6400
6500
7299
7438
7439
7350
Board Approved Original Budget Operating Budget Actuals To Date
<Al <Bl 'C'
0.00 0.00 0.00
1 720.00 2120.00 511.62
250.00 300.00 300.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00
415.80 1515.80 709.50
35187.08 35187.11 7 077.77
0.00 0.00 0.00
37 572.88 39122.91 8 598.89
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
13 700.38 9176.05 2 400.81
13 700.38 9176.05 2 400.81
625166.61 585 822.66 182 982.31
Projected Year Totals
'D'
0.00
2120.00
300.00
0.00
0.00
1515.80
35187.11
0.00
39122.91
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
9176.05
9178.05
585 822.66
05 61564 0000000 Form 121
%Diff Difference Column (Col B& DJ B&D
<El <Fl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
D.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00
Printed: 11/3012015 9:30AM
72
Calaveras Unified Calaveras County
Descrl tion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund
Other Authorized lnterfund Transfers In
a TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
Other Authorized lnterfund Transfers Out
b TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Capital Leases
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAS
All Other Financing Uses
d TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL CONTRIBUTlONS
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fund~b (Rev O:l11 012015)
2015-16 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob"ect Codes A
8911 0.00
8919 0.00
0.00
7619 0.00
D.00
8965 0.00
8971 0.00
8972 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
8980
8990
Page6
Board Approved Operating Budget
B
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
a.co
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
D
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 121
Difference (Col B& DJ
E
0.00
0.00
0.00
0.00
a.co
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 11130/2015 9:30AM
73
Calaveras Unified Calaveras County
Descri tion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) OUler Local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4} Books and Supplies
5) Services and Other Operating Expenditures
6} Capital Outlay
7) OUler Outgo {excluding Transfers of Indirect
Costs)
8) Other Outgo. Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS· 89
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a} Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: rundi·b (Rev03/1012015)
2015-16 First Interim Cafeteria Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Resource Codes Ob ectCodes
801()..8099
8100-8299 839 734.00 839 734.00
8300-8599 67 445.00 67 445.00
8600-8799 231 685.00 231 685.00
1138 864.00 1138 864.00
1000-1999 0.00 0.00
2000-2999 520 665.63 520 245.48
3000-3999 237122.60 252117.75
4000-4999 370978.53 372264.16
5000-5999 30442.30 29156.67
6000-6999 0.00 0.00
7100-7299, 7400-7499 0.00 0.00
7300-7399 45169.58 45169.58
1204378.64 1218953.64
65 514.64 80 089.64
8900-8929 0.00 0.00
7600-7629 0.00 0.00
8930-8979 0.00 0.00
7630-7699
8980-8999
Page 1
05 61564 0000000 Form 131
%Diff
114 839.83
9353.57
53 034.45
177 227.85
0.00 0.00 0.00 0.0%
169 056.04 520 245.48 0.00 0.0%
78 699.95 252117.75 0.00 0.0%
115,640.06 372 264.18 0.00 0.0%
8966.75 29156.67 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
11733.52
384 096.32
206 868.47
0.00 0,00 0.00 0.0%
0.00 0.00 0.00 0.0%
0.00 0.00 0.00 0.0%
Printed: 11/30/2015 9:30AM
74
Calaveras Unified Calaveras County
Descri tion
E. NET INCREASE (DECREASE) 1N FUND
BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c} As of July 1 - Audited (F1a + F1b)
d} Other Restatements
e} Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b} Restricted
c)Committed
Stabilization Arrangements
Other Committments d)Ass]gned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
Cal1fomia Dopt of Education SACS Financial Reporting Software - 2015.2.0 File: fundl·b (Rev 031101:2015)
2015-16 First Interim Cafeteria Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob"ect Codes A
9791
9793
9795
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
65 514.64
297 925.56
O.OD
297 925.56
0.00
297 925.56
232 410.92
0.00
0.00
Page2
Board Approved Operating Budget
B Actuals To Date
c
Projected Year Totals
D
05 61564 0000000 Form 131
Printed: 11/301:2015 9:30AM
75
Calaveras Unified Calaveras County
Descrintion
FEDERAL REVENUE
Child Nutrition Programs
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Child Nutrition Programs
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Sales
Sale of Equipment/Supplies
Food Service Sales
Leases and Rentals
Interest
Net Increase (Decrease} in the Fair Value of Investments
Fees and Contracts
lnteragency Services
Other local Revenue
All Other local Revenue
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: lundi-b (Rev 03110/2015)
2015-16 First Interim Cafeteria Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved
Orlgin~~~udget Operating Budget Actuals To Date
Resource Codes Oblect Codes ,ii, ,c,
8220 839 734.00 839 734.00 114 839.83
8290 0.00 0.00 0.00
839 734.00 839734.00 114 839.83
8520 67 445.00 67 445.00 9 353.57
8590 0.00 0.00 0.00
67 445.00 67 445.00 9 353.57
8631 0.00 0.00 0.00
8634 227 372.00 227 372.00 52 834.75
8650 0.00 0.00 0.00
8650 500.00 500.00 0.00
8662 0.00 0.00 0.00
8677 0.00 0.00 0.00
8699 3 813.00 3 813.00 199.70
231685.00 231 685.00 53 034.45
1138 864.00 1138864.00 1n 221.85
Page3
Projected Year
T~~ls
839 734.00
0.00
839.734.00
67 445.00
0.00
67 445.00
0.00
227 372.00
0.00
500.00
0.00
0.00
3 813.00
231685.00
1138 864.00
05 61564 0000000 Form 131
%Diff Difference Column (Col
1~
1&D) B&D
'"
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 11/30/2015 9:301\M
76
Calaveras Unified Calaveras County
Descriotion
CERTIFICATED SALARIES
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SAL.ARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Altemalive
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPES, Allocated
OPES, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL BOOKSANDSUPPLIES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundl-b (Rev 0311012015)
2015·16 First Interim Cafeteria Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob"ectCodes ,., "'' 'C'
1300 0.00 0.00 0.00
1900 0.00 0.00 0.00
0.00 0.00 0.00
2200 466 515.63 466,095.48 151 006.04
2300 54150.00 54150.00 18 050.00
2400 0.00 0.00 0.00
2900 0.00 0.00 0.00
520 665.63 520 245.48 169 056.04
3101-3102 0.00 0.00 0.00
3201--3202 59 313.61 59.455.n 19508.19
3301·3302 39 830.57 39 922.37 12 252.84
3401·3402 97 852.03 104 918.03 30207.14
3501·3502 260.17 260.77 88.80
3601·3602 12 718.64 12 747.95 4 339.31
3701-3702 25 508.17 25 569.37 8 098.86
3751-3752 0.00 0.00 0.00
3901-3902 1639.41 9 243.49 4 204.81
237122.60 252117.75 78 699.95
4200 0.00 0.00 0.00
4300 34,697.96 34 883.59 11 867.88
4400 0.00 0.00 0.00
4700 336 280.57 337 380.57 103n2.18
370 978.53 372 264.16 115640.06
Paae4
Projected Year Totals
'D'
0.00
0.00
0.00
466 095.48
54150.00
0.00
0.00
520 245.48
0.00
59 455.77
39 922.37
104 918.03
260.77
12 747.95
25 569.37
0.00
9 243.49
252 117.75
0.00
34 883.59
0.00
337 380.57
372 264.16
05 61564 0000000 Form 131
%Diff Difference Column (Col B& OJ B&D ,., '"
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 11/30/2015 9:30 AM
77
2015-16 First Interim Calaveras Unified Cafeteria Special Revenue Fund Calaveras County Revenues, Expenditures, and Changes in Fund Balance
Desert lion Resource Codes
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreaments for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalizad Improvements
Transfers of Direct Costs
Transfers of Direct Costs- lnterfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
CAPJTALOUTLAY
Sui Id in gs and Improvements of Buildings
Equipment
Equipment Replacement
TOTAL CAPITALOUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest
Other Debt Service· Principal
TOTAL OTHER OUTGO excludin Transfers of Indirect Costs
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - lnterfund
TOTAL OTHER OUTGO-TRANSFERS OF INDIRECT COSTS
TOTAL EXPENDITURES
Callfomla Dept of Education SACS Financial Rep,orting Software-2015.2.0 File: fundi-b (Rev 0311012015)
Ob ectCodes
5100
5200
5300
5400-5450
5500
5600
5710
5750
5800
5900
6200
6400
6500
7438
7439
7350
Board Approved Original Budget Operating Budget Actuals To Date
A B c
0.00 0.00 0.00
911.10 725.47 91.60
0.00 0.00 0.00
0.00 0.00 0.00
2 696.00 2 696.00 1246.80
100.00 1 000.00 636.72
8631.20 8 631.20 7 564.60
0.00 0.00 0.00
30.442.30 29156.67 8 966.75
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
45169.58 45169.58 11 733.52
45169.58 45169.58 11 733.52
1204 378.64 1218953.64 384 096.32
Pages
05 61564 0000000 Form 131
%Diff Projected Year Difference Column
Totals (ColB&D) B&D D E F
D.OD 0.00 0.0%
725.47 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
2 696.00 0.00 0.0%
1 000.00 0.00 0.0%
8 631.20 0.00 0.0%
0.00 0.00 0.0%
29156.67 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
45169.56 0.00 0.0%
45169.58
1218953.64
Printed: 1113012015 9:30AM
78
Calaveras Unified Calaveras County
Descri lion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund
Other Authorized lnterfund Transfers rn
a TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
Other Authorized lnterfund Transfers Out
b TOTAL INTERFUNDTRANSFERSOUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Caplta! Leases
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from Lapsed/Reorganl;:ed LEAs
All Other Financing Uses
d TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contrlbutions from Restrlcted Revenues
e TOTAL CONTRIBUT!ONS
TOTAL, OTHER FINANCING SOURCES!USES (a-b+c-d+e)
California Dept of Education SACS Financial Reporting Software -2015.2.0 File: fundl-b (Rev 0311012015)
2015-16 First Interim Cafeteria Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob"ect Codes A
8916 0.00
8919 0.00
0.00
7619 0.00
0.00
8965 0.00
8972 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
8980
8990
Page6
Board Approved Operating Budget
B
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
D
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 131
Difference (Col B&D)
E
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
P1ln\ed: 11/3012015 9:30 M1
79
Calaveras Unified Calaveras County
Descri tion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Opera~ng Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9 TOTAL EXPENOITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS - 89
D. OTHER FINANCING SOURCES/USES
1) !nterfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept o! EducatlQO SACS Financial Reporting Software- 2015.2.0 Fiie: fundi·b (Rev03/1or.!015)
2015-16 First Interim Deferred Maintenance Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob'ectCodes A B c
8010-8099
8100..8299
8300..8599
8600..8799
1000..1999
2000..2999 0.00 0.00 0.00
3000..3999 0.00 0.00 0.00
400()-4999 0.00 10605.61 0.00
5000-5999 0.00 9.53 9.53
6000-6999 0.00 0.00 0.00
7100-7299,
7400-7499
7300-7399
8900..8929 0.00 0.00 0.00
7600..7629 0.00 0.00 0.00
8930-8979 0.00 0.00 0.00
7630-7699
8980-8999
Pege 1
05 61564 0000000 Form 141
%Diff Projected Year Difference Column
Totals (ColB&D) B&D D E F
0.00 0.00 0.0%
0.00 0.00 0.0%
10 605.61 0.00 0.0%
9.53 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
Printed: 1113012015 9:30AM
80
Calaveras Unified · Calaveras County
Desori lion
E. NET INCREASE (DECREASE) IN FUND
BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1a + F1b)
d) Other Restatements
e} Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
A110111ers
b) Restrlcted
c) Committed
Stabilization Arrangements
Other Committments d}Assigned
Other Assignments
e} UnassignedfUnapproprlated
Reserve for Economic UncertalnOes
Unassi ned/Una ro rlated Amount
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fund~b (Rev 0~/101:2015)
2015-16 First Interim Deferred Maintenance Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob eot Codes A
0.00
9791 10615.14
9793 0.00
10615.14
9795 0.00
10 615.14
10 615.14
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Page2
Board Approved Operating Budget
B Actuals To Date
c
05 61564 0000000 Form 141
%Diff
Printed: 111~012015 9:30 AM
81
Calaveras Unified Calaveras County
Descriotion
LCFF SOURCES
LCFF Transfers
LCFF Transfers - Current Year
LC FF/Revenue Limit Transfers - Prior Years
TOTAL LCFF SOURCES
OTHER STATE REVENUE
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Communlty Redevelopment Funds
Not Subject to LCFF Deduction
Sales
Sale of Equipment/Supplies
Interest
Net Increase (Oecrease) ln the Fair Value of !nvestments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL. OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-b (Rev 0311012015)
2015-16 First Interim Deferred Maintenance Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob"ect Codes ,., "'' <C'
8091 0.00 0.00 0.00
8099 0.00 0.00 0.00
0.00 0.00 0.00
8590 0.00 0.00 0.00
0.00 0.00 0.00
8625 0.00 0.00 0.00
8631 0.00 0.00 0.00
8660 0.00 0.00 0.00
8662 0.00 0.00 0.00
8699 0.00 0.00 0.00
8799 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Page3
Projected Year Totals
'0'
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 141
% Diff Difference Column (ColB&D) B&O ,.,
'"
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 11/3012015 9:30AM
82
2015-16 First Interim Deferred Maintenance Fund Calaveras Unified
Calaveras County Revenues, Expenditures, and Changes in Fund Balance
Descrintion Resource Codes
CLASSIFIED SALARIES
Classified Support Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/A!temative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
ProfessionaVConsulting Servlces and Operating Expenditures
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
Land Improvements
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
TOTAL CAPITALOUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL OTHER OUTGO 'exdudlnn Transfers of Indirect Costs\
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.20 Fiie: fondi-b (Rev 0311012015)
Ob;ect Codes
2200
2900
3101.-3102
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3751-3752
3901-3902
4200
4300
4400
5100
5200
5600
5710
5750
5800
6170
6200
6400
6500
7438
7439
Board Approved Original Budget Operating Budget Actuals To Date
IA\ '"' •c•
0,00 0.00 0.00
0,00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0,00 0.00
0.00 0.00 0.00
0,00 0,00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 10605.61 0.00
0.00 0.00 0.00
0.00 10605.61 0.00
0.00 0.00 0.00
0.00 0.00 0.00
9.53
0.00 0.00 0.00
0.00 0.00 0.00
0.00 9.53 9.53
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 10 815.14 9.53
Page4
Projected Year Totals
'D'
0.00
0.00
0.00
0.00
0.00
0,00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10 605.61
0.00
10 605.61
0.00
0.00
05 61564 0000000 Form 141
%Dlff Difference Column (ColB&D) B&D
'" <Fl
0.00 0,0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
~ ~ 0.00 0.00 0.0%
0.00 0.00 0.0%
9.53 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
000~
10 615.14
Printed: 11/3012015 9:30AM
83
Calaveras Unified Calaveras County
Desert tion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers !n
a TOTAL INTERFUNDTRANSFERSIN
INTERFUND TRANSFERS OUT
Other Authorized lnterfund Transfers Out
b TOTAL INTERFUNDTRANSFERSOUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-T ellll Debt Proceeds
Proceeds from Capital Leases
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Othar Financing Uses
d TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES
(a-b+c-d+e)
California Dept of Education SACS Financial Reporting Software-2015.2.0 File: fundl-b (Rev 03J10!.l015)
2015~ 16 First Interim Deferred Maintenance Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob"ect Codes A
8919 0.00
0.00
7619 0.00
0.00
8965 0.00
8972 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
8980
8990
Page5
Board Approved Operating Budget
B
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
D
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 141
Difference (Col B& DJ
E
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 11/3012015 9:30AM
84
Calaveras Unified Calaveras County
Oescri tion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classlried Salaries
3) Employee Benefits
4) Books and Supplies
5) Seivices and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES ANO USES A5-B9
0. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundkl (Rev 1211512014)
Resource Codes
2015-16 First Interim Building Fund
Revenues, Expenditures, and Changes in Fund Balance
8010-8099
8100-8299
8300-8599
8600-8799
1000-1999
2000-2999 0.00 0.00
3000-3999 0.00 0.00
4000-4999 0.00 0.00
5000-5999 0.00 0.00
6001).6999 0.00 1932 662.02
7100-7299,
7400-7499
7300-7399
8900-8929 0.00 0.00
7600-7629 0.00 0.00
8930-8979 0.00 0.00
7630-7699
8980-8999
Page1
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
1261980.47 1932662.02
0.00 0.00
0.00 0.00
0.00 0.00
05 61564 0000000 Form 211
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 11130/2015 9:31 AM
85
Calaveras Unified Calaveras County
Descri tlon
E. NET INCREASE (DECREASE) IN FUND BALANCE C + D4
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1a + F1b)
d} Other Restatements
e} Adjusted Beglnning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b} Legally Resl!icted Balance c)Committed
Stabilization Arrangements
Other Commitments d) Assigned
Other Assignments e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
California Dept of Education SACS Financial Reporting So!tware-2015.2.0 File: fundi-d (Rev 1211512014)
2015-16 First Interim Building Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget ResourceCodes Ob"ectCodes A
0.00
9791 1932662.02
9793 0.00
1932662.02
9795 0.00
1932662.02
1 932662.02
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Page2
Board Approved Operating Budget
B Actuals To Date
c
Projected Year Totals
0
05 61564 0000000 Form 211
Difference (ColB&D)
E
%Dlff Column B&D
Printed: 11/3012015 S:31 AM
86
Calaveras Unified Calaveras County
Dascriotion
FEDERAL REVENUE
FEMA
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
County and District Taxes
Other Restricted Levies Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes Parcel Taxes
Other
Community Redevelopment Funds Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF Taxes
Sales Sale of Equipment/Supplies
Leases and Rentals
Interest
Resource Codes
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
Califcrnla Dept cfEducaUcn SACS Financial Reporting Sc!lwarn- 2015.2.0 File: fundi.d (Rev 1211512014)
2015-16 First Interim Building Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Qbiect Codes ,., "''
,c,
8281 0.00 0.00 0.00
8290 0.00 0.00 0.00
0.00 0.00 0.00
8575 0.00 0.00 0.00
8576 0.00 0.00 0.00
8590 0.00 0.00 0.00
0.00 0.00 0.00
8615 0.00 0.00 0.00
8616 0.00 0.00 0.00
8817 0.00 0.00 0.00
8616 0.00 0.00 0.00
8621 0.00 0.00 0.00
8622 0.00 0.00 0.00
8625 0.00 0.00 0.00
8629 0.00 0.00 0.00
8631 0.00 0.00 0.00
8650 0.00 0.00 0.00
8860 0.00 0.00 0.00
8662 0.00 0.00 0.00
8699 0.00 0.00 0.00
8799 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Page3
Projected Yaar
T~~~ls
0,00
0,00
0.00
0.00
0.00
0.00
0,00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 211
%Diff Oiffarence Column (Col
1:
1&D) B&D ,,,
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00
Printed: 1113012015 9:31 AM
87
Calaveras Unified Calaveras County
Descrl tion Resource Codes
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALAR!ES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Altemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensatlon
OPES, Allocated
OPES, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
lnsurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalii:ed Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
Professional/Consumng Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: !undl-d (Rev 1211512014)
2015-16 First Interim Building Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob ect Codes A B c
2200 0.00 0.00 0.00
2300 0.00 0.00 0.00
2400 0.00 0.00 0.00
2900 0.00 0.00 0.00
0.00 0.00 0.00
3101-3102 0.00 0.00 0.00
3201-3202 0.00 0.00 0.00
3301-3302 0.00 0.00 0.00
3401-3402 0.00 0.00 0.00
3501-3502 0.00 0.00 0.00
3601-3602 0.00 0.00 0.00
3701-3702 0.00 0.00 0.00
3751-3752 0.00 0.00 0.00
3901-3902 0.00 0.00 0.00
4200
4300 0.00 0.00 0.00
4400 0.00 0.00 0.00
0.00 0.00 0.00
5100 0.00 0.00 0.00
5200 0.00 0.00 0.00
5400-5450 0.00 0.00 0.00
5500 0.00 0.00 0.00
5600
5710
5750 0.00 0.00 0.00
5800 0.00 0.00 0,00
5900 0.00 0.00 0.00
0.00 0.00 0.00
Page4
05 61564 0000000 Form 211
%Diff Projected Year Difference Column
Totals (ColB&DJ B&D D E F
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0,00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
Printed: 11/3012015 9:31 Nd
88
Calaveras Unified Calaveras County
Descritition
CAPITAL OUTLAY
Laod
Land Improvements
Buildings and Improvements of &lildlngs
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Service
Repayment of State School Building Fund Aid - Proceeds from Bonds
Debt Service - Interest
Other Debt Service - Principal
Resource Codes
TOTAL OTHER OUTGO texcludin"Transfers of Indirect Costsl
TOTAL EXPENDITURES
California Oepl of Education SACS Financial Reporting Sollware-2015.2.0 File: fundi-<I (Rev 12115/2014)
2015-16 First Interim Building Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob'ectCodes IA} IBl I Cl
6100 0.00 0.00 0.00
6170 0.00 0.00 0.00
6200 0.00 1 932662.02 1,261 980.47
6300 0.00 0.00 0.00
6400 0.00 0.00 0.00
6500 0.00 0.00 0.00
0.00 1932 662.02 1 261 980.47
7299 0.00 0.00 0.00
7435 0.00 0.00 0.00
7438 0.00 0.00 0.00
7439 0.00 0.00 0.00
000 0.00 0.00
0.00 1932662.02 1 261 980.47
Pages
Projected Year Totals
IDl
0.00
0.00
1932 662.02
0.00
0.00
0.00
1932662.02
0.00
0.00
0.00
0.00
0.00
1932662 02
05 61564 0000000 Form 211
%Diff Difference Column {ColB&O) B&D
I El IFl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 1113012015 9:31 AM
89
Calaveras Unified Calaveras County
Oescri lion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
a TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: State School Building Fund/
County Schoo\ Facilities Fund
Other Authorized lnterfund Transfers Out
b TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Proceeds Proceeds from Sale of Bonds
Proceeds from Sale/l..ease
Purchase of Land/Buildings
Other Sources
County School Building Aid
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Capital leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from lapsed/Reorganized LEAS
All Other Financing Uses
d TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES {a-b+c-d+e)
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi·d (Rev 1211512014)
2015-16 First Interim Building Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob ect Codes A
8919 0.00
0.00
7813 0.00
7619 0.00
0.00
8951 0.00
8953 0.00
8961 0.00
8965 0.00
8971 0.00
8972 0.00
6973 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
8980
8990
Page6
Board Approved Operating Budget
B
o.oo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
D
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 211
Difference (ColB&D)
E
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0,0%
0.0%
0.0%
0.0%
0.0%
Printed: 11/30/2015 9:31AM
90
Calaveras Unified Calaveras County
Descri tlon
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY} OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 89
D. OTHER FINANCING SOURCESJUSES
1) tnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-d (Rev 1211512014)
Resource Codes
2015-16 First Interim Capital Facilities Fund 05 61564 0000000
Revenues, Expenditures, and Changes in Fund Balance Form 251
%Diff
Ob.act C
8300-8599 0.00 0.00 0.00
8600-8799 200 600.00 200 600.00 168646.40
200 600.00 200600.00 168 646.40
1000-1999 0.00 0.00 0.00 0.00 0.00 0.0%
2000-2999 0.00 0.00 0.00 0.00 0.00 0.0%
3000-3999 0.00 0.00 0.00 0.00 0.00 0.0%
4000-4999 0.00 0.00 0.00 0.00 0.00 0.0%
5000-5999 0.00 0.00 0.00 0.00 0.00 0.0%
600().6999 0.00 0.00 0.00 0.00 0.00 0.0%
7100-7299,
7400-7499
7300-7399
8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%
7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%
8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%
7630-7699
8980-8999
Page 1 Printed: 11/30/.2015 9:31 AM
91
Calaveras Unified Calaveras County
Descri tion
E. NET INCREASE (DECREASE) IN FUND
BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1a + F1b)
d) Diller Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Legally Restricted Balance
c)Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Otller Assignments e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
California Dept of Education SACS Finaoclal Reporting Software - 2015.2.0 File: fundi-d (Rev 12/1512014)
2015-16 First Interim Capital Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget ResourceCodes Ob'ectCodes A
600.00
9791 96 576.80
9793 0.00
96,576.80
9795 0.00
96 576.80
97176.80
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Page2
Board Approved Operating Budget
B Actuals To Date
c
Projected Year Totals
0
05 61564 0000000 Form 251
%Diff
Printed: 11/3012015 9:31 AM
92
Calaveras Unified Calaveras County
Descriotion
OTHER STATE REVENUE
Tax Relief Subventions Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taices
AH Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
County and District Taices
Other Restricted Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Parcel Taices
Other
Community Redevelopment Funds
Not Subject to LCFF Deduction
Penalties and Interest from Delinquent
Non-LCFF Taices
Sales
Sale of EquipmenVSupplies
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Mitigation/Developer Fees
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
Caltfornia Dept of Education SACS Financial Reporting Software - 2015.2.0 File: lundi-d (Rev 12/1512014)
Resource Codes
2015-16 First Interim Capital Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob"ectCodes ,., "'' ,c,
8575 0.00 0.00 0.00
8576 0.00 0.00 0.00
8590 0.00 0.00 0.00
0.00 0.00 0.00
8615 0.00 0.00 0.00
8616 0.00 0.00 0.00
6617 0.00 0.00 0.00
6616 0,00 0.00 0.00
8621 0.00 0.00 0.00
8622 0.00 0.00 0.00
8625 0.00 0.00 0.00
8629 0.00 0.00 0.00
8631 0.00 0.00 0.00
8660 600.00 600.00 0.00
8662 0.00 0.00 0.00
8681 200 000.00 200 000.00 168646.40
8699 0.00 0.00 0.00
8799 0.00 0.00 0.00
200 600.00 200 600.00 168646.40
200 600.00 200600.00 168646.40
Page3
Projected Year Totals ,o,
0.00
0.00
0.00
0.00
0.00
0.00
0,00
0.00
0.00
0.00
0.00
0.00
0.00
600.00
0.00
200 000.00
0.00
0.00
200 600.00
200600.00
05 61564 0000000 Form 251
%Diff Difference Column (Col B& DJ B&D ,., ,,,
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00
Printed: 11/3012015 9:31 AM
93
Calaveras Unified Calaveras County
Descri lion Resource Codes
CERTIFICATED SALARIES
Other Certificated Salaries
TOTAL CERTIFICATED SAL.ARIES
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Altemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPES, Allocated
OPES, AcLive Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL BOOKSANDSUPPLIES
SERVICES ANO OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapltalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs. lnterfund
Professional/Consul~ng Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi--d (Rev 1211512014)
2015-16 First Interim Capital Facilities Fund
Revenues, Expenditures, and Charlges in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob ectCodes A B c
1900 0.00 0.00 0.00
0.00 0.00 0.00
2200 0.00 0.00 0.00
2300 0.00 0.00 0.00
2400 0.00 0.00 0.00
2900 0.00 0.00 0.00
0.00 0.00 0.00
3101-3102 0.00 0.00 0.00
3201-3202 0.00 0.00 0.00
3301-3302 0.00 0.00 0.00
3401-3402 0.00 0.00 0.00
3501-3502 0.00 0.00 0.00
3601-3602 0.00 0.00 0.00
3701-3702 0.00 0.00 0.00
3751-3752 0.00 0.00 0.00
3901-3902 0.00 0.00 0.00
4100
4200
4300 0.00 0.00 0.00
4400 0.00 0.00 0.00
0.00 0.00 0.00
5100 0.00 0.00 0.00
5200 0.00 0.00 0.00
5400-5450 0.00 0.00 0.00
5500 0.00 0.00 0.00
5600
5710
5750 0.00 0.00 0.00
5800 0.00 0.00 0.00
5900 0.00 0.00 0.00
0.00 0.00 0.00
Page4
05 61564 0000000 Form 251
%Dlff Projected Year Difference Column
Totals (Col B& DJ B&O 0 E F
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
Printed: 11/3012015 9:31 AM
94
Calaveras Unified Calaveras County
Deseri"lion
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School libraries
Equipment
Equipment Replacement
TOTAL CAPITALOUTlAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Seivice
Debt Seivice - Interest
Other Debt Seivice - Principal
Resource Codes
TOTAL OTHER OUTGO lexcludinn Transfers of Indirect Costs I
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 Fila: fund~d (Rev 1211512014)
2015-16 First Interim Capital Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Obiect Codes ,., '8' ,c,
6100 0.00 0.00 0.00
6170 0.00 0.00 0.00
6200 0.00 0.00 0.00
6300 0.00 0.00 0.00
6400 0.00 0.00 0.00
6500 0.00 0.00 0.00
0.00 0.00 0.00
7299 0.00 0.00 0.00
7438 0.00 0.00 0.00
7439 200 000.00 200 000.00 0.00
200000.00 200 000.00 0.00
200 ODO.OD 200 000.00 0.00
Page5
Projected Year Totals
\DI
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
200,000.00
200 000.00
200 000.00
05 61564 0000000 Form 251
% Diff Difference Column (Col B& D) B&D
'E' /Fl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.0%
Printed: 11/3012015 9:31 AM
95
Calaveras Unified Calaveras County
Descri tion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
a TOTAL INTERFUNDTRANSFERS IN
INTERFUND TRANSFERS OUT
To: State School Building Fund/
County School Facilities Fund
Other Authorized lnterfund Transfers Out
b TOTAL INTERFUNDTRANSFERSOUT
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Salellease
Purchase of Land/Buildings
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Capital Leases
Proceeds from lease Revenue Bonds
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from lapsed/Reorganized LEAs
All Other Financing Uses
d TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c- d + e)
Cslifomia Dept of Educa1ion SACS Financial Reporting Software-2015.2.0 F;le: tundl·d (Rev 12/1512014)
2015-16 First Interim Capital Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget ResourceCodes Ob"ectCodes A
8919 0.00
0.00
7613 0.00
7619 0.00
0.00
8953 0.00
8965 0.00
6971 0.00
8972 0.00
8973 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
8980
8990
Page6
Board Approved Operating Budget
B
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 251
Difference (ColB&D)
E
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 11130/2015 9:31 AM
96
Calaveras Unified Calaveras County
Desert tion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Seivices and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8} Other Outgo - Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5-B9
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financ;a1 Reporting Software· 2015.2.0 File: rundi-d (Rev 1211512014)
Resource Codes
2015-16 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
8010-8099
8100-8299
8300-S599
8600-S799
1000-1999
2000-2999 0.00 0.00
3000-3999 0.00 0.00
4000-4999 0.00 0.00
5000-5999 0.00 0.00
6000-6999 0.00 0.00
7100-7299, 7400-7499
7300-7399
8900-8929 0.00 0.00
7600-7629 0.00 0,00
8930-8979 0.00 0.00
7630-7699
8980-8999
Page1
0.00 0.00
0.00 0,00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
05 61564 0000000 Form 351
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 111so12015 9:31 AM
97
Calaveras Unified Calaveras County
Descri tion
E. NET INCREASE (DECREASE) IN FUND
BALANCE C + D4
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit ACjustments
c) As of July 1 -Audited (F1a + F1b)
d) Other Restatements
e) ACjusteC Beginning Balance (F1c + F1d)
2) EnCing Balance, June 30 (E + F1e)
Components of EnCing Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepali;I Expenditures
All Others
b) legally Restricted Balance
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
California Dept of Education SACS Financial RepoMina Software - 2015.2.0 File: fundi-d (Rev 1211512014)
2015-16 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget ResourceCodes Ob"ectCodes A
0.00
9791 72.31
9793 0.00
72.31
9795 0.00
72.31
72.31
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Page2
Board Approved Operating Budget
B Actuals To Date
c
Projected Year Totals
D
05 61564 0000000 Form 351
Difference (ColB&D)
%Diff Column B&D
F
Printed: 1113012015 9:31 AM
98
Calaveras Unified Calaveras County
Descrintion
FEDERAL REVENUE
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
School Facilities Apportionments
Pass-Through Revenues from State Sources
AU other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Sales
Sale of EquipmenUSupplies
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers !n from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Soltware-2015.2.0 File: fundi-d (RSV 12/1512014)
Resource Codes
2015-16 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob;ect Codes IA\ 181 'C'
8290 0.00 0.00 0.00
0.00 0.00 0.00
8545 0.00 0.00 0.00
8587 0.00 0.00 0.00
8590 0.00 0.00 0.00
0.00 0.00 0.00
8631 0.00 0.00 0.00
8650 0.00 0.00 0.00
8860 0.00 0.00 0.00
8662 0.00 0.00 0.00
8699 0.00 0.00 0.00
8799 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Paga3
Projected Year Totals
'D'
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 351
%Diff Difference Column (ColB&D) B&D
IE\ IF\
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 1113012015 9:31 AM
99
Calaveras Unified Calaveras County
Descri lion Resource Codes
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Otller Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDl!Medicare/Altemaliva
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPES, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERA TING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
OperaUons and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
Professional/ConsulUng Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: fundi-d (Rev 1211612014)
2015-16 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Olfecl Codes A B c
2200 0.00 0.00 0.00
2300 0.00 0.00 0.00
2400 0.00 0.00 0.00
2900 0.00 0.00 0.00
0.00 0.00 0.00
3101-3102 0.00 0.00 0.00
3201-3202 0.00 0.00 0.00
3301-3302 0.00 0.00 0.00
3401-3402 0.00 0.00 0.00
3501-3502 0.00 0.00 0.00
3601-3602 0.00 0.00 0.00
3701-3702 0.00 0.00 0.00
3751-3752 0.00 0.00 0.00
3901-3902 0.00 0.00 0.00
4200
4300 0.00 0.00 0.00
4400 0.00 0.00 0.00
0.00 0.00 0.00
5100 0.00 0.00 0.00
5200 0.00 0.00 0.00
5400-5450 0.00 0.00 0.00
5500 0.00 0.00 0.00
5600
5710
5750 0.00 0.00 0.00
5800 0.00 0.00 0.00
5900 0.00 0.00 0.00
0.00 0.00 0.00
Page4
05 61564 0000000 Form 351
%Diff Projected Year Difference Column
Totals (ColB&D) B&D D E F
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
Printed: 11/30/2015 9:31 AM
100
Calaveras Unified Calaveras County
Descrlotion
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
Resource Codes
TOTAL OTHER OUTGO iexcludinn Transfers of Indirect Costs I
TOTAL EXPENDITURES
California Dept of Educa11on SACS Financial Reporting Software 2015.2.0 File: lundl·d (Rev 1211512014)
2015-16 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Ac:tuals To Date
Ob'ect Codes ... "'' ,c,
6100 0.00 0.00 0.00
6170 0.00 0,00 0.00
6200 0.00 0.00 0.00
6300 0.00 0.00 0.00
6400 0.00 0.00 0.00
6500 0.00 0.00 0.00
0.00 0.00 0.00
7211 0.00 0.00 0.00
7212 0.00 0.00 0.00
7213 0.00 0.00 0.00
7299 0.00 0.00 0.00
7438 0.00 0.00 0.00
7439 0.00 0.00 0.00
0,00 0.00 0.00
0.00 0.00 0.00
Pages
Projec:ted Year Totals
'D'
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 351
%Diff Difference Column (ColB&D) B&D ,e, '"
0,00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0 0.0%
Printed: 11130/2015 9:31 AM
101
Calaveras Unified Calaveras County
Descri tion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
To: State School Building Fund/ County Schoo! Facilities Fund
From: All Other Funds
Other Authorized lnterfund Transfers In
a TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: State School Building Fund/
County School Facilities Fund
Other Authorized !nterfund Transfers Out
b TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCESJUSES
SOURCES
Proceeds
Proceeds from Sale/Lease
Purchase of Land/Buildings
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates of Participa~on
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
TOTAL USES
CONTRIBUTIONS
Contributions from Unres!licted Revenues
Contributions from Restricted Revenues
e TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES
(a-b+c-d+e)
Cali!orola Dept of Education SACS Financial Reporting Soflware-2015.2.0 File: fundi-d (Rev 12/1512014)
2015-16 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob ect Codes A
8913 0.00
8919 0.00
0.00
7613 0.00
7619 0.00
0.00
8953 0.00
8965 0.00
8971 0.00
8972 0.00
8973 0.00
8979 0.00
0.00
7651 0.00
8980
8990
Page6
Board Approved Operating Budget
B
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
D
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 351
Difference (ColB&D)
E
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Dlff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 1113012015 9:31 Md
102
Calaveras Unified Calaveras County
Descri tion
A REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Seivices and Other Operating Expenditures
6) Capital Ou~ay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS-89
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4 TOTAL OTHER F!NANCING SOURCES/USES
Calilornia Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundkl (Rev 12/1512014)
Resource Codes
2015·16 First Interim Special Reserve Fund for Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
8010-8099
8100-8299
8300-8599
8600-8799
1000-1999
2000-2999 0.00 0.00
3000-3999 0.00 0.00
4000-4999 0.00 0.00
5000-5999 0.00 33 516.00
6000-6999 0.00 0.00
7100-7299,
7400-7499
7300-7399
8900-8929 0.00 0.00
7600-7629 0.00 0.00
8930-8979 0.00
7630-7699
8980-8999
Page 1
0.00
0.00
0.00
14 896.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
33 516.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 401
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 11130!2015 Q:32AM
103
Calaveras Unified Calaveras County
Descri tion
E. NET INCREASE (DECREASE) IN FUND
BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1-Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
AU Others
b) Legally Restricted Balance
c)Committed
Stabilization Arrangements
Other Commitments
d)Assigned
Other Assignments e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
California Dept of Education SACS Financial Reporting So!lware-2015.2.0 Fite: fundi-d {Rev 12/15/2014)
2015-16 First Interim , Special ReseNe Fund for Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
Original Budget ResourceCodes Ob"ectCodes A
0.00
9791 126 862.91
9793 0.00
126 862.91
9795 0.00
126 862.91
126 862.91
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Page2
Board Approved Operating Budget
B Actuals To Date
c
Projected Year Totals
D
05 61564 0000000 Form 401
Printed: 11130/2015 9:32AM
104
Calaveras Unified Calaveras County
Descrintion
FEDERAL REVENUE
FEMA
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Pass-Through Revenues from State Sources
California Clean Energy Jobs Act
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Other Local Revenue
Community Redevelopment Funds
Not Subject to LCFF OeducUon
Sales Sale of Equipment/Supplies
Leases and Rentals
Interest
Resource Codes
6230
All Other
Net Increase {Decrease} in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: lundi·d {Rev 1211512014)
2015~16 First Interim Special Reserve Fund for Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Oblect Codes IA\ '"' /Cl
8281 0.00 0.00 0.00
8290 0.00 0.00 0.00
0.00 0.00 0.00
8587 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
0.00 0.00 0.00
8625 0.00 0.00 0.00
8631 0.00 0.00 0.00
8650 0.00 0.00 0.00
8660 0.00 0.00 0.00
8862 0.00 0.00 0.00
8699 0.00 0.00 0.00
8799 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Page3
Projected Year Totals
/DI
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 40!
%Diff Difference Column (ColB&D) B&D
'E' IF\
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00
Printed: 11/3012015 9:32AM
105
Calaveras Unified Calaveras County
Descri tion Resource Codes
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Ottier Classified Salaries
TOTAL. CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/AltemaUve
Health and Welfare Benefits
Unemployment Insurance
Wort;ers' Compensation
OPES, Allocated
OPES, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
NoncapitaHzed Equipment
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitallzed Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
Professional/Consulting Services and OperaUng Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
Galjfomia Dept of Education SACS Financial Reporting Soltware-2015.2.0 File: rundl-d (Rev 1211512014)
2015-16 First Interim Special Reserve Fund for Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob ect Codes A B c
2200 0.00 0.00 0.00
2300 0.00 0,00 0.00
2400 0.00 0.00 0.00
2900 0.00 0.00 0.00
0.00 0.00 0.00
3101-3102 0.00 0.00 0.00
3201-3202 0.00 0.00 0.00
3301-3302 0.00 0.00 0.00
3401-3402 0.00 0.00 0.00
3501-3502 0.00 0.00 0.00
3601-3602 0.00 0.00 0.00
3701-3702 0.00 0.00 0.00
3751-3752 0.00 0.00 0.00
3901-3902 0.00 0.00 0.00
4200
4300 0.00 0.00 0.00
4400 0.00 0.00 0.00
0.00 0.00 0.00
5100 0.00 0.00 0.00
5200 0.00 0.00 0.00
5400-5450 0.00 0.00 0.00
5500 0.00 0.00 0.00
5600
5710
5750 0.00 0.00 0.00
5800 0.00 33 516.00 14 896.00
5900 0.00 0.00 0.00
0,00 33 516.00 14 896.00
Page4
05 61564 0000000 Form 40!
%01ff Projected Year Difference Column
Totals (ColB&D) B&D D E F
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
0.00 0.00 0.0%
33 516.00 0.00 0.0%
0.00 0.00 0.0%
33 516.00 0.00 0.0%
Printed: 11/3012015 9:32AM
106
Calaveras Unified Calaveras County
Descriotion
CAPITAL OUTLAY
laad
land Improvements
Buildings and Improvements of Buildings
Socks and Media for New School Libraries or Major Expansion of Schoo! Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
All Other Transfers Out to All Others
Debt Service
Debt Service· Interest
Other Debt Service. Principal
Resource Codes
TOTAL OTHER OUTGO 'excludin" Transfers of Indirect Costsl
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Soflware-2015.2.0 Fiie: fundi-d (Rev 1211512014)
2015-16 First Interim Special Reserve Fund for Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
Board Approved
Origin~1~udget Operati~J, Budget Actuals To Date Oblect Codes ,c,
6100 0.00 0.00 0.00
6170 0.00 0.00 0.00
6200 0.00 0.00 0.00
6300 0.00 0.00 0.00
6400 0.00 0.00 0.00
6500 0.00 0.00 0.00
0.00 0.00 0.00
7211 0.00 0.00 0.00
7212 0.00 0.00 0.00
7213 0.00 0.00 0.00
7299 0.00 0.00 0.00
7438 0.00 0.00 0.00
7439 0.00 0.00 0.00
0.00 0.00 0.00
0.00 33 516.00 14 896.00
Pages
Projected Year Totals
'"'
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
33516.00
05 61564 0000000 Form 40I
%Diff Difference Column (Col
1:
1&D) B&O
{Fl
0.00 0.0%
0.00 0.0%
D.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
D.
Printed: 1113012015 9:32AM
107
Calaveras Unified Calaveras County
Descri tion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fum!ICSSF
Other Authorized Jnterfund Transfers In
a TOTAL 1NTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Genera! Fund/CSSF
To: State School Building Fund/
County School Facilities Fund
Other Authorized lnterfund Transfers Out
b TOTA INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease
Purchase of Land/Buildings
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAS
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other FinanCing Uses
d TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e)
California Dept of Education SACS Financial Reporting Software. 2015.2.0 File: fundi-d (Rev 1211512014)
2015-16 First Interim Special Reserve Fund for Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob"ect Codes A
8912 0.00
8919 0.00
0.00
7612 0.00
7613 0.00
7619 0.00
0.00
8953 0.00
8965 0.00
8971 0.00
8972 0.00
8973 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
8980
8990
Page6
Board Approved Operating Budget
B
0.00
o.oo
o.oo
o.oo
0.00
0.00
0.00
0.00
0.00
0.00
0.00
o.oo
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
D
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 40I
Difference (Col B&D)
E
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 11/3012015 9:~2AM
108
Calaveras Unified Calaveras County
Oescri tion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
8. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4} Books and Supplies
5} Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES A5 - 89
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a} Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi..d (Rev 1211512014)
Resource Codes
2015-16 First Interim Bond Interest and Redemption Fund
Revenues, Expenditures, and Changes in Fund Balance
8010-8099
8100-6299
8300-8599
6600-8799
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299,
7400-7499
7300-7399
8900-8929
7600-7629
8930-8979
7630-7699
8980-S999
0.00 0.00
0.00 0.00
Page1
0.00 0.00
0.00 0.00
05 61564 0000000 Form 511
0.00 0.0%
0.00 0.0%
Printed: 1113012015 9:32AM
109
Calaveras Unified Calaveras County
Descri tion
E. NET INCREASE (DECREASE) IN FUND
BALANCE C + D4
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance
a) Nonspendabte
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Legally Restrlcted Balance
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
Callfomla Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-d (Rev 12115/2014)
2015-16 First Interim Bond Interest and Redemption Fund
Revenues, Expenditures, and Changes in Fund Balance
Origlnal Budget Resource Codes Ob"ect Codes A
0.00
9791 2 365 452.53
9793 0.00
2 365452.53
9795 0.00
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Paga2
Board Approved Operating Budget
B Actuals To Date
c
05 61564 0000000 Form 511
Printed: 1113012015 9:32AM
110
Calaveras Unified Calaveras County
Descriotion
FEDERAL REVENUE
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
OTHER STATE REVENUE
Tax Relief Subventions Voted Indebtedness Levies
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
County and District Taxes Voted Indebtedness Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Penalties and Interest from Delinquent
Non-LCFF Taxes
Interest
Resource Codes
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Bond Redemptions
Bond Interest and Other Service Charges
Debt Service - Interest
Other Debt Service - Principal
TOTAL OTHER OUTGO 1excludin" Transfers of Indirect Costs\
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Soflware-2015.2.0 File: fundl-d (Rev 12/1512014)
2015-16 First Interim Bond Interest and Redemption Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Obiect Codes ,.. "'' ,c,
8290 0.00 0.00 0.00
0.00 0.00 0.00
8571 0.00 0.00 0.00
8572 0.00 0.00 D.00
0.00 0.00 0.00
8611 2 239 518.00 2 239 518.00 0.00
8612 45.000.00 45000.00 0.00
8613 750.00 750.00 0.00
8614 5 000.00 5 000.00 0.00
8629 0.00 0.00 0.00
8860 3 500.00 3 500.00 0.00
8662 0.00 D.DD D.DD
8699 0.00 0.00 0.00
8799 0.00 0.00 0.00
2 293 768.00 2 293 768.00 0.00
2 293 768.00 2 293 768.00 0.00
7433 1243914.00 1243914.00 1 243914.40
7434 1049854.00 1049854.00 736190.56
7438 0.00 0.00 0.00
7439 0.00 0.00 D.00
2 293 768.00 2 293 768.00 1980104.96
2 293 768.00 2 293 768.00 1980 104.96
Pago3
Projected Year Totals ,o,
0.00
0.00
0.00
0.00
0.00
2 239 518.00
45 000.00
750.00
5000.00
0.00
3500.00
D.DD
0.00
D.DD
2 293 768.00
2 293 768.00
1243914.00
1 049854.00
0.00
0.00
2 293 768.00
2 293 768.00
05 61564 0000000 Form 511
% Diff Difference Column (Col B&D) B&D ,.,
'" 0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
D.00
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00
Printed: 11/3012015 9:32AM
111
Calaveras Unified Calaveras County
Descri tion
lNTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
a TOTAL INTERFUNDTRANSFERS IN
INTERFUND TRANSFERS OUT
To: General Fund
Other Authorized lnterfund Transfers Out
b TOTAL INTERFUNDTRANSFERSOUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
d TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES
(a-b+c-d+e)
California Dept of Education SACS Financial Reporting Software -2015.2.0 File: fundl-d (Rev 12/1512014)
2015-16 First Interim Bond Interest and Redemption Fund
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob"ect Codes A
6919 0.00
0.00
7614 0.00
7619 0.00
0.00
6965 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
8980
6990
Page4
Board Approved Operating Budget
B
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
D
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 511
Difference (ColB&D)
E
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
PMnted: 11130/2015 9:32AM
112
Calaveras Unified Calaveras County
Oescri lion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Servfces and Other Operating Expenditures
6) Capita\ Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES AS· 89
0. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a} Sources
b) Uses
3) Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
Calllorola Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-d (Rev 1211512014)
Resource Codes
2015-16 First Interim Debt Service Fund for Blended Component Units
Revenues, Expenditures, and Changes in Fund Balance
8010-8099
8100-8299
8300-8599
8600-8799
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
8900-6929
7600-7629
6930-8979
7630-7699
6980-8999
0.00 0.00
0.00 0.00
Page 1
0.00 0.00
0.00 0.00
05 61564 0000000 Form 521
0.00 0.0%
0.00 0.0%
Prinltid: 11/3012015 9:$2AM
113
Calaveras Unified Calaveras County
Descri lion
E. NET INCREASE (DECREASE) IN FUND
BALANCE C + 04
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance {F1c + F1d)
2) Ending Balance, June 30 {E + F1e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Legally Restricted Balance
c) Committed
Stabilization Arrangements
Other Commitments
d)Assigned
Other Assignments e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Una ro riated Amount
California Dept of Education SACS Financial Reporting Software- 2015.2.0 Fiie: lundi-d (Rev 1211512(114)
2015-16 First Interim Debt Service Fund for Blended Component Units
Revenues, Expenditures, and Changes in Fund Balance
Original Budget ResourceCodes Ob"ec!Codes A
0.00
9791 469 580.51
9793 0.00
469 580.51
9795 0.00
469 580.51
9711
9712
9713
9719
9740
9750
9760
9780
9789
9790
Page2
Board Approved Operating Budget
B Actuals To Date
c
05 61564 0000000 Form 521
%Diff
Printed: 11/a0/2015 9:32AM
114
Calaveras Unified Calaveras County
Descriotion
FEDERAL REVENUE
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Tax Relief Subventions Voted Indebtedness Levies
Homeowners' Exemptions
Other Subventions/ln-lleu Taxes
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
County and District Taxes Voted Indebtedness Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Resource Codes
Other
Panamas and Interest from Delinquent
Non-LCFF Taxes
Interest
Net Increase {Decrease) In the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
OTHER OUTGO {excluding Transfers of Indirect Costs)
Debt Service
Bond Redemptions
Bond Interest and Other Service Charges
Debt Service - Interest
Other Debt Service - Principal
TOTAL OTHER OUTGO rexctudino Transfers of Jndirect Costs'
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software -2015.2.0 Fiie: fundi-d (Rw 12/1512014)
2015-16 First Interim Debt Service Fund for Blended Component Units
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob"ect Codes ,., "'' ,c,
8290 0.00 0.00 0.00
0.00 0.00 0.00
8571 0.00 0.00 0.00
8572 0.00 0.00 0.00
0.00 0.00 0.00
8611 0.00 0.00 0.00
8612 0.00 0.00 0.00
8613 0.00 0.00 0.00
8814 0.00 0.00 0.00
8622 0.00 0.00 0.00
8629 0.00 0.00 0.00
8660 0.00 0.00 0.00
8862 0.00 0.00 0.00
8699 0.00 0.00 0.00
8799 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
7433 0.00 0.00 0.00
7434 0.00 0.00 0.00
7438 0.00 0.00 0.00
7439 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Paga3
Projected Year Totals
'"' 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 521
%Diff Difference Column (ColB&D) B&D ,.,
'" 0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Prlote<l: 11/3012015 9:32AM
115
Calaveras Unified Calaveras County
Descri tion
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
a TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
Other Authorized ln!erfund Transfers Out
b TOTAL lNTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
All Other Financing Sources
c TOTAL SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
d TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
e TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a-b+c-d+e}
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: fundi-d (Rev 12/15/2014)
2015-16 First Interim Debt Service Fund for Blended Component Units
Revenues, Expenditures, and Changes in Fund Balance
Original Budget Resource Codes Ob'ect Codes A
8919 0.00
0.00
7619 0.00
0.00
8965 0.00
8979 0.00
0.00
7651 0.00
7699 0.00
8980
8990
Page4
Board Approved Operating Budget
B
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Actuals To Date c
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
D
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
05 61564 0000000 Form 521
Difference (Col B&O)
E
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
%Diff Column B&D
F
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Printed: 11/3012015 9:32AM
116
Calaveras Unified Calaveras County
Descrintion
A DISTRICT 1. Total District Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA)
2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A 1 above)
3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)
4. Total, District Regular ADA (Sum of Lines A1 through A3}
5. District Funded County Program ADA a. County Community Schools
per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs:
Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools
f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of Lines Asa through ASf)
6. TOTAL DISTRICT ADA {Sum of Line A4 and Line ASg)
7. Adults In Correctional Facilities a. Charter School ADA
(Enter Charter School ADA using Tab C. Charter School ADA
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: adai (Rev 03/05/2015)
2015-16 First Interim AVERAGE DAILY ATTENDANCE
ESTIMATED FUNDED ADA ESTIMATED
ESTIMATED Board P-2 REPORT FUNDED ADA Approved ADA
Original Operating Projected Year Budget Budget T~,tals
!Al 181 Cl
2,923.14 2,923.14 2.923.14
0.00 0.00 0.00
0.00 0.00 0.00
2,923.14 2 923.14 2,923.14
0.47 0.47 0.47 27.82 27.82 27.82 5.05 5.05 5.05 0.79 0.79 0.79
0.00 0.00 0.00
0.00 0.00 0.00
34.13 34.13 34.13
Page 1 of 1
ESTIMATED FUNDED ADA
Projected Year Totals
ID\
2 923.14
0.00
0.00
2,923.14
0.47 27.82
5.05 0.79
0.00
0.00
34.13
DIFFERENCE (Col. D - B)
IE'
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00
0.00
0.00
0.00
05 61564 0000000 Form Al
PERCENTAGE DIFFERENCE
(Col. E/B) If\
Oo/o
00/o
0%
0%
Oo/o 0% OO/o 00/o
0%
0%
QO/o
Printed: 11/30/2015 9:36 AM 117
2015-16 First Interim Calaveras Unified General Fund Calaveras County Multiyear Projections
Unrestricted
Projected Year Totals
Object (Form Oii) Descri tion Codo, A
(Enter projections for subsequent years l and 2 in Columns C and E; current year· Column A- is extracted)
A. REVENUES AND OTHER FINANCING SOURCES l. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources
a. Transfers In b. Other Sources c. Contributions
6. Total Sum lines Al thru A5c
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries
b. Step & Colwnn Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
o. Total Certificated Salaries (Swn lines Bia thru Bid)
2. Classified Salaries
a. Base Salaries
b. Step & Colwnn Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum Jines B2a thru B2d)
3. Employee Benefits
4. Books and Supplies
5. Services and Other Operating Expenditures
6. Capital Outlay
7. Other Outgo (excluding Transfers of Indirect Costs)
8. Other Outgo -Transfers of Indirect Costs 9. Other Financing Uses
a. Transfers Out
b. Other Uses
10. Other Adjustments (Explain in Section F below)
11. Total SumlinesBlthruBIO
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B 11 l D. FUND BALANCE
I. Net Beginning Fund Balance (Form 011, line Fle)
2. Ending Fund Balance (Sum lines C and DI)
3. Components of Ending Fund Balance (Form Oii) a. Nonspendable
b. Restricted
c. Committed
I. Stabilization Arrangements
2. Other Commitments
d. Assigned e. Unassigned/Unappropriated
l. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated
f. Total Components of Ending Fund Balance
Line D3fmust a e with line D2
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: mypi (Rev 03/30/2015)
8010-8099 25,000,108.00 8100-8299 0.00 8300-8599 2,061,611.00 8600-8799 247,838.32
8900-8929 0.00 8930-8979 8980-8999
1000-1999
2000-2999
3000-3999 5 174,870.91
4000-4999 I 242,073.61
5000-5999 1,735,859.05
6000-6999 1,365 000.00
7100-7299, 7400-7499 592,631.98
7300-7399 {89,022.99}
7600-7629 0.00
7630-7699
9710-9719
9740
9750
9760
9780
9789
9790
Page 1
05 61564 0000000 Form MYPl
% % Change 2016-17 Change 2017-18
(Cols. C-AfA) Projection (Cols. E-C/C) Projection B c D E
2.28% 25,570,353.00 1.58% 25,975,121.00 0.00% 0.00 0.00%
-73.70% 542,104.00 0.00% 542,104.00 0.00% 247,838.00 0.00% 247,838.00
0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00
4,928,190.09 4.92% 5,170,472.94
21432104.91 21 594 590.06
9,736,908.14 9.940,330.84
243,422.70 248,508.00
0.00 0.00
40,000.00 0.00
9,940,330.84 10,188,838.84
3 228,157.77 3 408,127.62
80,704.00 82,721.54
99,265.85 104,725.47
0.00 0.00
3,408 127.62 5.50% 3 595,574."63
4.32% 5,398,202.89 3.48% 5,586,299.61
-24.07% 943,093.00 0.00% 943 093.00
-2.42% 1,693,885.00 0.50% 1,702,354.00
-100.00% 0.00 0.00% 0.00
1.25% 600,032.00 0.35% 602,132.00
0.00% 89,023.00 0.00% 89,023.00
0.00% 0.00 0.00% 0.00
0.00% 0.00 0.00% 0.00
0.00 0.00
21 894 648.35
462 543.44 934 679.02
2,770,717.76
2,308,174.32 1,373,495.30
20 000.00 20 000.00
0.00 0.00
0.00 0.00
999,982.00 999,982.00
825,000.00 0.00
463,192.32 353 513.30
2 308174.32
Printed: 12/1/2015 9:58 AM
118
Calaveras Unified Calaveras County
Descri tion
(Enter projections for subsequent years I and 2 in Columns C and E; current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES l. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources
a. Transfers In b. Other Sources c. Contributions
6. Total Sum lines Al thru A5c
B. EXPENDITURES AND OTHER FINANCING USES
l. Certificated Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-LivingAdjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines Bla thru Bid)
2. Classified Salaries
a. Base Salaries
b. Step & Colwnn Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a tl1ru B2d)
3. Employee Benefits
4. Books and Supplies
5. Services and Other Operating Expenditures
6. Capital Outlay
Object Codes
8010-8099 8100-8299 8300-8599 8600-8799
8900-8929 8930-8979 8980-8999
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
2015-16 First Interim General Fund
Multiyear Projections Unrestricted
Projected Year Totals
(Form 011) A
25,000 108.00 0.00
2061,611.00 247,838.32
5,174,870.91
1,242,073.61
1,735,859.05
1,365,000.00
7. Other Outgo {excluding Transfers oflndirect Costs) 7100-7299, 7400-7499 592,631.98
8. Other Outgo - Transfers of Indirect Costs
9. Other Financing Uses a. Transfers Out
b. Other Uses
10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines Bl thru 810)
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B 11)
D. FUND BALANCE
I. Net Beginning Fund Balance (Fonn Oll, line Fle)
2. Ending Fund Balance (Sum Jines C and 01)
3. Components of Ending Fund Balance (Form Oll)
a. Nonspendable
b. Restricted
c. Co1mnitted
I. Stabilization Arrangements
2. Other Commitments
d. Assigned e. Unassigned/Unappropriated
I. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated
£ Total Components of Ending Fund Balance
Line D3fmusta e with line 02
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi (Rev 03/30/2015)
7300-7399 89,022.99
7600-7629 0.00
7630-7699 0.00
22 986 478.47
323 883.36
3 094,601.12
2 770,717.76
9710-9719 20 000.00
9740
9750 0.00
9760 0.00
9780 999,982.00
9789 897,000.00
9790 853,735.76
2770717.76
Page 1
% Change
(Cols. C-NA) B
2.28% 0.00%
-73.70% 0.00%
4.32%
-24.07%
-2.42%
-100.00%
l.25%
0.00%
0.00%
2016-17 Projection
c
25,570 353.00 0.00
542,104.00 247 838.00
0.00 0.00
4,928,190.09
21432104.91
9,736,908.14
243,422.70
0.00
40,000.00
9,940,330.84
3,228,157.77
80,704.00
99,265.85
0.00
3.408,127.62
5 398,202.89
943,093.00
I 693,885.00
0.00
600 032.00
89 023.00
0.00
% Change
(Cols. E-C/C) D
l.58% 0.00% 0.00% 0.00%
0.00% 0.00%
3.48%
0.00%
0.50%
0.00%
0.35%
0.00%
0.00%
05 61564 0000000 Form MYPJ
2017-18 Projection
E
25 975.121.00
542,104.00 247,838.00
0.00 0.00
5,170,472.94
21 594 590.06
9,940,330.84
248 508.00
0.00
0.00
10,188 838.84
3,408 127.62
82,721.54
104,725.47
0.00
3,595,574.63
5,586,299.61
943,093.00
1,702,354.00
0.00
602,132.00
89,023.00
0.00
0.00
0.00
22 529 269.08
934 679.02
2,308,174.32
1,373,495.30
20,000.00
0.00
0.00
999,982.00
0.00
353,513.30
l 373 495.30
Printed: 12/2/2015 3:47 PM
119
Calaveras Unified Calaveras County
Descri tion
E. AVAILABLE RESERVES
I. General Fund
a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated
(Enter other reserve projections in Columns C and E for subsequent years I and 2; current year • Column A · is extracted)
2. Special Reserve Fund· Noncapital Outlay (Fund 17) a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated
3. Total Available Reserves Sum lines Ela thru E2c
F. ASSUMPTIONS
Object Codes
9750
9789
9790
9750
9789
9790
2015-16 First Interim General Fund
Mu!tiyear Projections Unrestricted
Projected Year Totals
(Fonn OJI) A
% Change
(Cols. C·NA) B
Please provide below or on a separate attachment, the assumptions used to detennine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in Jines Bid, B2d, and BIO. For additional infonnation, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
2016-17 Projection
c
% Change
(Cols. E-C/C) D
05 61564 0000000 Form MYPI
2017-18 Projection
E
0.00
0.00
353,513.30
0.00
0.00
0.00
353 513.30
Based on 2015-16 enrollment and past enrollment trends, the District anticipates enrollment to continue to decline by approximately 2% each fiscal year. The LCFF is estimated at DOF COLA and Gap funding rate. Futhennore, the district is anticipating the unduplicated pupil percentage for 2016-17 and beyond to return to the district's 2013-14 and 2014-15 level of5 l.39%. Restricted federal revenue is estimated to remain flat after removing carryover. Stale revenue is estimated to decrease from 2015-16 due to the one-time mandate cost reimbursement funds. Local revenue is estimated to remain flat after removing carryover. Certificated salary changes from 2015-16 encompasses step increases of approximately 2.5%. Classified salary changes from 2015-16 encompasses step increases of approximately 2.5% as well as an on-going salary schedule icnrease of3%. Projected increase in benefits is primiarly due the increase in employer contributions to STRS and PERS as well as an increase in classified medical cap contributions of$200 per month per member. Decrease in supplies, services, and capital outlay from 2015-16 is primarily due to removing one-time expenditures and carryover. Increase of contributions to restricted programs is due to the increase in salaries and benefits in those programs.
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi {Rev 03/30/2015) Page2 Printed: 12/212015 3:47 PM
120
Calaveras Unified Calaveras County
Descri tion
(Enter projections for subsequent years l and 2 in Colwnns C and E; current year· Column A- is extracted)
A. REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources
a. Transfers In b. Other Sources c. Contributions
6. Total Sum lines Al thru A5c
B. EXPENDITURES AND OTHER FINANCING USES
I . Certificated Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Swn lines Bia thruBld)
2. Classified Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Otl1er Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits
4. Books and Supplies
5. Services and Other Operating Expenditures
6. Capital Outlay
7. Other Outgo (excluding Transfers oflndirect Costs)
8. Other Outgo • Transfers oflndirect Costs 9. Other Financing Uses
a. Transfers Out
b. Other Uses
IO. Other Adjustments (Explain in Section F below)
11. Total Sum Jines Bl thru 810
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line 811)
D. FUND BALANCE
I. Net Beginning Fund Balance (Form OII, line Fie)
2. Ending Fund Balance (Swn lines C and DI) 3. Components of Ending Fund Balance (Form OII)
a. Nonspendable
b. Restricted c. Committed
I. Stabiliz.ation Arrangements
2. Other Commitments
d. Assigned
e. Unassigned/Unappropriated
I. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated
f. Total Components ofEnding Fund Balance
Line D3fmust a ee with line D2
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi (Rev 03/30/2015)
2015-16 First Interim General Fund
Multiyear Projections Restricted
Object Codes
8010-8099 8100-8299 8300-8599 8600-8799
8900-8929 8930-8979 8980-8999
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-7499
7300-7399
7600-7629
7630-7699
9710-9719
9740
9750
9760
9780
9789
9790
Projected Year Totals
(Form OII) A
0.00 1,395,956.05
122,555.00 170,545.85
0.00 0.00
4,646,962.21
1,468,363.74
I 277,939.12
I 083 176.03
I 136 925.17
52 841.58
10 000.00
34,677.36
0.00
Page 1
% Change
(Cols. C-NA) B
0.00% -37.79%
0.00% -40.60%
0.00% 0.00% 6.05%
5.22%
11.60%
-69.51%
-32.22%
-24.30%
0.00%
0.00%
2016-17 Projection
c
0.00 868,401.00 122 555.00 101,304.00
0.00 0.00
4 928 190.09
6 020 450.09
1,861,161.27
46,529.03
0.00
43,890.00
1,863,800.30
1468,363.74
36,709.09
39 957.58
0.00
1,545 030.41
1,426,126.51
330,246.00
770,569.51
40,000.00
10,000.00
34,677.36
0.00
% Change
(Cols. E-C/C) D
0.00% 0.00% 0.00% 0.00%
0.00% 0.00%
0.00%
0.50%
0.00%
0.00%
0.00%
0.00%
05 61564 0000000 Form MYPI
2017-18 Projection
E
868,401.00 122,555.00 101,304.00
0.00 0.00
5,170,472.94
6 262 732.94
1,863,800.30
46,595.00
0.00
0.00
1,910,395.30
1,545,030.41
37,626.82
40,935.96
0.00
1,623,593.19
1,539,398.40
330,246.50
774,422.55
40,000.00
10,000.00
34,677.00
0.00
Printed: 12/2/2015 3:47 PM
121
Calaveras Unified Calaveras County
Descri tion
E. AVAILABLE RESERVES
L General Fund a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated Amount
(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years I and 2)
2. Special Reserve Fund- Noncapital Outlay (Fund 17)
a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated
3. Total Available Reserves Sum lines Ela thru E2c F. ASSUMPTIONS
Object Codes
9750
9789
9790
9750
9789
9790
2015-16 First Interim General Fund
Multiyear Projections Restricted
Projected Year Totals
(Form Oll) A
% Change
(Cols. C-A/A) B
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in Jines Bid, B2d, and BIO. For additional infonnation, please refer to the Budget Assumptions section of the
SACS Financial Reporting Software User Guide.
2016-17 %
Change (Cols. E-C/C)
D
05 61564 0000000 Form MYPl
2017-18 Projection
Restricted revenue decreased in 2016-17 due to removing one-time and prior year canyover. Salary changes from 2015-16 encompasses step increases of approximately 2.5%. For classified salaries, the MYP also include the on-going salary increase of3%. Adjustments to benefits reflect changes in salary, as well as, an increase to classified medical cap and expected increases to employer pension costs. Decrease of supplies and services from 2015-16 is primarily due to removing one-time expenditures and prior year canyover.
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: mypi (Rev 03/30/2015) Page2 Printed: 1212/2015 3:47 PM
122
Calaveras Unified Calaveras County
Descri lion (Enter projections for subsequent years I and 2 in Columns C and E;
current year - Column A- is extracted) A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources
a. Transfers In b. Other Sources c. Contributions
6. Total {Sum lines Al thru A5c}
B. EXPENDITURES AND OTHER FINANCING USES
I. Certificated Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments e. Total Certificated Salaries (Sum lines B la thru Bid)
2. Classified Salaries
a. Base Salaries
b. Step & Colmnn Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum Jines B2a thru B2d)
3. Employee Benefits
4. Books and Supplies
5. Services and Other Operating Expenditures
6. Capital Outlay
7. Other Outgo ( excluding Transfers of Indirect Costs)
8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses
a. Transfers Out
b. Other Uses
10. Other Adjustments IL Total (Sum lines Bl thru BIOl
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B 11 l
D. FUND BALANCE
1. Net Beginning Fund Balance (Form O II, line Fl e) 2. Ending Fund Balance (Sum lines C and DI) 3. Components of Ending Fund Balance (Form OII)
a. Nonspendable
b. Restricted
c. Corrunitted I. Stabilization Arrangements
2. Other Commitments
d. Assigned e. Unassigned/Unappropriated
I. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance
Line D3fmust a ee with line 02
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: mypi (Rev 06/04/2015)
2015-16 First Interim General Fund
Multiyear Projections Unrestricted/Restricted
Projected Year Totals
Object (Form Oll) Codes A
8010-8099 25,000,108.00 8100-8299 1,395,956.05 8300-8599 2,184 166.00 8600-8799 418,384.17
8900-8929 0.00 8930-8979 0.00 8980-8999
1000-1999
2000-2999
3000-3999 6,452 810.03
4000-4999 2,325,249.64
5000-5999 2,872.784.22
6000-6999 1,417,841.58
7100-7299, 7400-7499 602 631.98
7300-7399 54,345.63
7600-7629 0.00
7630-7699 0.00
2919111562.74
912 948.52
3,683,666.28 2,770 717.76
9710-9719 20 000.00
9740 0.00
9750 0.00
9760 0.00
9780 999,982.00
9789 897,000.00
9790 853,735.76
2 770 717.76
Page 1
05 61564 0000000 Form MYPl
% % Change 2016-17 Change 2017-18
(Cols. C-A/A) Projection (Cols. E-C/C) Projection B c D E
2.28% 25,570,353.00 1.58% 25 975,121.00
-37.79% 868,401.00 0.00% 868,401.00 -69.57% 664 659.00 0.00% 664,659.00 -16.55% 349.142.00 0.00% 349,142.00
0.00% 0.00 0.00% 0.00
0.00% 0.00 0.00% 0.00 0.00 0.00% 0.00
27 452 555.00 27 857 323.00
11.598,069.41 11,804,131.14
289.951.73 295,103.00
0.00 0.00
83,890.00 0.00
11,804,131.14 12,099,234.14
4,696,521.51 4 953,158.03
117,413.09 120,348.36
139 223.43 145,661.43
0.00 0.00
4,953,158.03 5.37% 5,219,167.82
5.76% 6,824,329.40 4.42% 7,125,698.01
-45.24% 1,273.339.00 0.00% 1,273,339.50
-14.21% 2,464,454.51 0.50% 2,476,776.55
-97.18% 40 000.00 0.00% 40 000.00
1.23% 610,032.00 0.34% 612,132.00
0.00% 54,345.64 0.00% 54,346.00
0.00% 0.00 0.00% 0.00
0.00% 0.00 0.00% 0.00
0.00 0.00
27 915 098.44 28 792 002.02
462 543.44 934 679.02
2,770 717.76 2 308,174.32 2 308,174.32 1,373,495.30
20 000.00 20.000.00
0.00 0.00
0.00 0.00
0.00 0.00
999 982.00 999,982.00
825,000.00 0.00
463,192.32 353 513.30
2 308 174.32 I 373 495.30
Printed: 12/212015 3:47 PM
123
Calaveras Unified Calaveras County
Descri tion
E. AV AI LAB LE RESERVES (Umestricted except as noted)
l. General Fund a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated
d. Negative Restricted Ending Balances
(Negative resources 2000-9999)
2. Special Reserve Fund· Noncapital Outlay (Fund 17)
a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated 3. Total Available Reserves - by Amount (Sum lines El thru E2c)
4. Total Available Reserves· b Percent Line E3 divided b Line F3c
F. RECOMMENDED RESERVES
1. Special Education Pass-through Exclusions
For districts that serve as the administrative unit (AU) of a
special education local plan area (SELPA):
a. Do you choose to exclude from the reserve calculation
the pass-through funds distributed to SELPA members?
b. If you are the SELPA AU and are excluding special
education pass-through funds: l. Enter the name(s) of the SELPA(s):
2. Special education pass-through funds
(Colwnn A: Fund 10, resources 3300-3499 and 6500-6540,
objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E)
2. District ADA
Used to determine the reserve standard percentage level on line F3d
Object Codes
9750
9789
9790
9792
9750
9789
9790
2015-16 First Interim General Fund
Multiyear Projections Unrestricted/Restricted
Projected Year Totals
(Form Oii) A
897,000.00
(Col. A: Form AI, Estimated P-2 ADA column, lines A6 and C4; enter projections)
3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line Bl l)
b. Plus: Special Education Pass-through Funds (Line Flb2, if Line Fla is No)
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)
d. Reserve Standard Percentage Level
(Refer to Form OICSI, Criterion 10 for calculation details)
e. Reserve Standard· By Percent (Line F3c times F3d)
f. Reserve Standard - By Amount
(Refer to Form O I CSI, Criterion 10 for calculation details)
g. Reserve Standard (Greater ofLine F3e or F3f)
h. Available Reserves Line E3 Meet Reserve Standard Line F3
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: mypi (Rev 06/04/2015)
YES
Page2
% Change
(Cols. C-A/A) B
2016-17 %
Change (Cols. E-C/C)
D
05 61564 0000000 Form MYPI
2017-18 Projection
E
0.00
0.00
353,513.30
0.00
0.00
0.00
0.00
2,845.ll
28,792,002.02
0.00
28,792 002.02
3%
863,760.06
0.00
863 760.06
Printed: 12/2/2015 3:47 PM
124
Calaveras Unified Calaveras County
ACTUALS THROUGH THE MONTH OF (Enter Month Namel:
A. BEGINNING CASH B. RECEIPTS
LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds
Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers ln All Other Financing Sources TOTAL RECEIPTS
C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS
D. BALANCE SHEET ITEMS Assets and Deferred Outflows
Cash Not In Treasury Accounts Receivable Due From Other Funds Stores Prepaid Expenditures Other Current Assets Deferred Outflows of Resources SUBTOTAL
Liabilities and Deferred Inflows Accounts Payable Due To Other Funds Current Loans Unearned Revenues Deferred Inflows of Resources SUBTOTAL
Nonoperating Suspense Clearing TOTAL BALANCE SHEET ITEMS
··-·11 8020-8079 ! 8080-8099 8100-8299 ! 8300-8599 8600-8799
1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699
9111-9199 9200-9299
9310 9320 9330 9340 9490
0.00
9500-9599 9610 9640 9650 9690
9910
E. NET INCREASE/DECREASE (B- C +_Q F. ENDING CASH {A+ E}
G. ENDING CASH, PLUS CASH A_Q_CRUALS AND ADJUSTMENTS
California Dept of Education SACS Financial Reporting Software- 2015.2.0 File: cashi (Rev 06/17/2014)
1,767,754.00
94876.00 152,225.00
1270446.00
1744409.00
915 495.00 358,270.00 624,759.00
1 076.00 14 841.00
1914441.00
337,941.001
337,947.00
693121.00
80,190.00
First Interim 2015-16 INTERIM REPORT
Cashflow Work.sheet- Budget Year (1)
1,389,843.00 1,758,164.00
789.00 130,611.00 1144669.00
363,784.00 17,594.00
1 609 747.00 1 906 369.00
932,428.00 973,833.00 383 774.00 394,140.00 485,099.00 552 339.00 140,178.00 152,899.00 323081.00 171,512.00
28 360.00 14,1~.oo
2 264 560.00 2 258 949.oo I
161,176.00
161,116_.ool o.ool
6,136.00 3,790.oo)I
Page 1 of2
1,389,843.00
5,477.00 137 031.00 194 734.00
1 727 085.00
954 759.00 385,433.00 539 326.00
79 995.00 143,840.00
2, 103,353.oo I
o.ool
400,.997.00
1.063,300.ool 2,599,700.00 5,091,100.001
10 400.00 5,100.ool 63,000.00 620,524.06
5,500.00 13 600.00
2 678 600.00 6 794 224.00
1 140 500.00 956 200.00 366 100.00 383400.00 554,100.00 531,000.00 101 400.00 108,900.00 207 700.00 265,900.00
64000.00
2 369 800.00 I 2 309 400.00 I
0.001 0.001
499,500.00 I 63,8.0_Q_.OO
6 200.ool 825,724.ool
12.000.ool
1 407 224.00
944,300.00 368 700.00 525 300.00 108,800.00 221,700.00
31,600.00
05 61564 0000000 Form CASH
443,000.00
121,300.00
10,100.00
574 400.00
937 000.00 365 800.00 522,700.00 119,800.00 413,500.00
15,000.00
2,137,200.QQ.1 __ 2 373 800.00
0.001 ___ ___Q,_00
Printed: 121112015 11 :26 AM
125
First Interim 2015-16 INTERIM REPORT Calaveras Unified 2015-16 INTERIM REPORT 05 61564 0000000
Cashflow Worksheet - Budget Year (1) County Cashflow Worksheet· Budget Year (1) Form CASH
ACTUALS THROUGH THE MONTH OF (Enter Month Name):
A .. BEG1NNING CA$..!:i B. RECEIPTS
LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds
Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers ln All Other Financing Sources TOT/IL_RECEIPTS
C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital OuUay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS
D. BALANCE SHEET ITEMS Assets and Deferred Outflows
Object
October
8010-8019 8020-8079 8080-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979
1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699
3 901 700.00 1 707.800.00
{112,200.00) 443000.00 5 648 400.00
393 700.00 5,800.00 477 715.00
32 400.00 9 200.00
313 900.00 6 584 115.00
975,600.00 938,600.00 372 600.00 378,500.00 535,500.00 528 700.00 326,200.00 311 000.00 254 100.00 197 200.00
15,000.00 15,000.00 36 800.00 10 700.00 18 000.00
2 507 800.00 2 379 700.00
5 912 215.00 4112115.00
443,000.00 286111.00 fil.'.UMJ!Q) __________ . ___ 9, 124,211.00 2 472 297.00 15,875,897.00
0.00 38 400.00 .§.{1:3,302.00 0.05 1,395,955.05 4,800.00 47,817.00 2,184167.00 2100.00 27,818.00 0.17 418384.17
0.00 0.00
488 300.00 2 834043.00 ~.3Jl,198.00 0.22 28 998 614.22
970.500.00 958 855.00 0.59} 11,598,069.41 386,800.00 553,004.00 0.51 4 696,521.51 516 500.00 454400.00 83088.00 0.03 6,452 811.03 340,000.00 180,000.00 355,002.00 (0.36} 2,325,249.64 59,600.00 282,900.00 316,910.22 2 872 784.22 15,000.00 1 357 842.00 (0.42) 1,417,841.58
462,772.00 54,345.00) (0.65) 548,286.35 1611.00' 54 345.00 0.00
2 288 400.00 4249162.00 755 000.22 (1.48
--- "23.00 Cash Not In Treasury Accounts Receivable Due From Other Funds Stores
9111-9199 I I I 9200-9299 l (499, 1 )
9310 0.00
Prepaid Expenditures Other Current Assets Deferred Outflows of Resources SUBTOTAL
9320 9330 9340 9490
0.00 0.,_00 0.00 0.00 499.,_123.00 0.,_00
Liabilities and Deferred Inflows Accounts Payable Due To Other Funds Current Loans
9500-9599 I I I (991,646.00) "', ,o<t~-~~
9610 9640 9650 9690
Unearned Revenues Deferred Inflows of Resources SUBTOTAL
Nonoperatinq Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS
Q&O 0.00 0.00 9J>Q
E. NET INCREASE/DECREASE (B- C +O L 1~;5~UU.UU 4 Lu44·10.uu I ouu 1uu.uu , <+1-.1 , 1::,.uv ,
E,_g_NQ[NG CASH {A + E) • ...,,....., onn nn ,: <''>< '> '><,: "" A • • .., • •,: "" '> .:,n.:, nn.:, nn
G. ENDING CASH, PLUS CASH ACCRUALS .. AN_D ADJUSTMENTS
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: cashi (Rev 06/17/2014) Page 2 of2
991.,_646.00 0.00
9,124,211.00 15,875,897.00
0.00 1,395,956.05 2, 184, 166.00
418 384.17 0.00 0.00
28 998 614.22
11,598,069.41 4,696 521.51 6,452,810.03 2,325,249.64 2,872 784.22 1,417,841.58
548,286.35 0.00
Printed: 12/1/201511:26AM
126
Calaveras Unified Calaveras County
:E:~:~:E_~ :"----~~-.,_----"l.1
Object
ACTUALS THROUGH THE MONTH OF !Enter Month Name}:
A. BEGINNING CASH B. RECEIPTS
LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099
Federal Revenue 8100-8299-' Other State Revenue 8300-8599 Other Local Revenue 8600-8799 lnterfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS
C. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999
Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 lnterfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS
D. BALANCE SHEET ITEMS Assets and Deferred Outflows
Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL
Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610
Current Loans 9640 Unearned Revenues 9650
Deferred Inflows of Resources 9690
SUBTOTAL Nonoperatinq
Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS
E. NET INCREASE/DECREASE (B - C :t:__Q F. ENDING CASH !A+ E}
G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUST_l\lll;NTS
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: cashi (Rev 06/17/2014)
HlllfflllUHIDllillllllllfflmi
0.00
0.00
o_oo
1 878 200.00
359,000.00 154 000.00
225,700.00
2 165 500.00
931 800.00 377,800.00 660 700.00
600.00 12,700.00
1 983 600.00!
200,900.00
(200,80.Q,QQ) I
so9,soo.ool
(300,000.00
209,600.00 I
(410.500.60il
First Interim 2015-16 INTERIM REPORT 05 61564 0000000
Cashflow Worksheet- Budget Year (2) Form CASH
1 476 700.00 1 868 000.00 1 476 700.00 1129 800.00 530 700.00 470 700.00 2 599 700.00 5 091 700.00 63,{!Q_Q._p_o_
500.00 81,300.00 3,400.00 6,500.00 3,200.00 3 900.00 75 500.00 144,600.00 137,600.00 78 700.00 205,600.00 303,600.00 14,?_Q().OO 162,500.00 _____ 4 600.00 11..,~oo.oo ____ _JQ,000.00 I 8,400.00
1 636 200.00 1 964 000.00 1 780 200.00 2 689 500.00 6 236 000.00 814 000.00 554 600.00
949 000.00 991,100.00 971,700.00 1, 160,800.00 973,200.00 961100.00 953,600.00 404 700.00 415 700.00 406,500.00 386,100.00 404,400.00 388 800.00 . 385 800.00
513 000.00 584,100.00 570,400.00 586 000.00 561 600.00 555,500.00 552 800.00 76 800.00 83800.00 43,900.00 55,600.00 59 700.00 59600.00 65 700.00
276 900.00 147 000.00 123,300.00 178,000.00 227 900.00 190000.00 354400.00
----- -- 400.0Q 28,700.00 64,800.00
(14,100.00) I (31,600.00
2 220 400.ool 2 236 300.ool 2, 11 s,800.00 I 2 366 500.001 2,291 600.00 I 2, 123,400.00 I 2,312,700.00
(95,800.00, I ____ o.ool o.ool o.ooj 0.001 ________ 0.001 0.00
1204.500.001 I (2,800.ool I 294,2()()..,_Q_O
(204,5-00.60}! (2,800.00} I 294.~oo.oo I o.ool 0.001 o.oo_l 0.00
108.100.ool 2.800.ool (294,200.ooil __ 0.001 0.00
Page 1 of2 Printed: 12/1/2015 11:26 AM
127
First Interim Calaveras Unified 2015-16 INTERIM REPORT 05 61564 0000000 Calaveras County Cashflow Worksheet- Budget Year (2) Form CASH
Qbject ACTUALS THROUGH THE MONTH OF
{Enter Month Name}: A. BEGINNING GASH B. RECEIPTS
LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099
Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 lnterfund Transfers ln 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS
C. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 lnterfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS
D. BALANCE SHEET ITEMS Assets and Deferred Outflows
Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL
Liabilities and Deferred Inflows Accounts Payable 9500-9599
Due To Other Funds 9610
Current Loans 9640
Unearned Revenues 9650 Deferred Inflows of Resources 9690
SUBTOTAL Nonoperating
Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS
E. NET INCREASE/DECREASE (B - C ·t:..12 F. ENDING CASH (A+ E}
G. ENDING CASH, PLUS CASH ACCRU.1:',LS AND ADJUSTMENTS
California Dept of Education SACS Financial Reporting Software - 2015.2.0 File: cashi (Rev 06/17/2014)
1119 200.00'
244,900.00
27,000.00
152 700.00
992,900.00 393 000.00 566,300.00 178,800.00 217,800.00
400.00 37 300.00 (8,000.00)
2 378 500.ool
0001
o.oo_l
470,700.00 470.700.00 304000.00 (262,544.00' 9,694,456.00 9,694,456.00
5 648 400.00 2,472,300.00 13,001 15875897.00 15 875 897.00 0.00
3,600.00 23 900.00 0.00 62,701.00 868 401.00 868 401.00
167,434.00 6 000.00 59,925.00 0.00 664 659.00 664,659.00
7,700.00 1,800.00 23,242.00 349,142.00 349,142.00 0.00 0.00
6 297 834.00 502 400.00 .2,859 467.00 (199 843.00) (3.00) 27 452 555.00 27 452 555.00
955,300.00 987,700.00 975,931.00 11,804,131.00 11,804,131.00
399 200.00 407 900.00 583259.00 4,953, 159.00 4 953, 159.00
559,100.00 546,200.00 480,600.00 88.029.00 6,824 329.00 6,824,329.00
170 500.00 186 400.00 98,700.00 193.240.00 1,273,340.00 1 273,340.00
169,000.00 51 100.00 242 500.00 273.854.00 2,464,454.00 2,464,454.00
400.00 400.00 38,400.00 40 000.00 40000.00
10,800.00 468,432.00 610 032.00 610 032.00
(646.0PJ (54,346.00) (54,346.00'
2 264,300.ool 2 119 100.00 I 2 887,176.00 555 123.00 0.00
I 96,!!5_4,QO
0001 o.ool 0.00 0.00 96,854,QQ.
I (241,377.00
I 328,691.,QO
__ .9.,_001 o.ool O,QQ_ _ ___Q,_00 (!5:IQ,068.00
Page 2 of2 Printed: 12/1/201511:26AM
128
SACS2015ALL Financial Reporting Software - 2015.2.0 12/1/2015 4:52:30 PM
Calaveras Unified
First Interim 2015-16 Board Approved Operating Budget
Technical Review Checks
Page 1
05-61564-0000000
Calaveras County
Following is a chart of the various types of technical review checks and related requirements:
F W/WC -
0
Fatal (Data must be corrected; an explanation is not allowed) Warning/Warning with Calculation (If data are not correct, Correct the data; if data are correct an explanation is required) Informational {If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS
GENERAL LEDGER CHECKS
SUPPLEMENTAL CHECKS
EXPORT CHECKS
Checks Completed.
129
SACS2015ALL Financial Reporting Software - 2015.2.0 12/1/2015 4:52:12 PM
Calaveras Unified
First Interim 2015-16 Actuals to Date Technical Review Checks
Page 1
05-61564-0000000
Calaveras County
Following is a chart of the various types of technical review checks and related requirements:
F W/WC -
0
Fatal (Data must be corrected; an explanation is not allowed) Warning/Warning with Calculation (If data are not correct, Correct the data; if data are correct an explanation is required) Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS
GENERAL LEDGER CHECKS
SUPPLEMENTAL CHECKS
EXPORT CHECKS
Checks Completed.
130