2017-18 First Interim Narrative - BoardDocs

ManhattanBeachUnifiedSchoolDistrict

2017-18FirstInterimBudgetReport(ActualsthroughOctober31,2017)

PresentedtotheBoardofTrusteesandSuperintendent

JenniferCochran,PresidentKarenKomatinsky,VicePresidentChristineCronin-Hurst,Clerk

BillFournell,MemberEllenRosenberg,Member

MichaelMatthews,EdD,Superintendent

PreparedandPresentedbyDawnalynMurakawa-Leopard,EdD

DeputySuperintendent

December13,2017

2017-18FirstInterimBudgetReport

TableofContentsPurposeoftheReport.............................................................................................................................................1BudgetCertification.................................................................................................................................................1EconomicIndicators................................................................................................................................................2California’sBudget...................................................................................................................................................3TheDistrict..................................................................................................................................................................6Revenue........................................................................................................................................................................7Enrollment..............................................................................................................................................................7LCFFFunding–BaseGrant.............................................................................................................................8LCFFFunding–SupplementalandConcentrationGrants..............................................................10OtherRevenueSources..................................................................................................................................11

Expenditures............................................................................................................................................................12CashFlow..................................................................................................................................................................14Multi-YearProjection...........................................................................................................................................16EndingFundBalance............................................................................................................................................24OngoingConcernsandPriorities....................................................................................................................25OtherFunds..............................................................................................................................................................25DetailedBudgetForms........................................................................................................................................27BudgetForms.....................................................................................................................................................27CriteriaandStandards....................................................................................................................................28SACSBudgetReport.........................................................................................................................................29


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PurposeoftheReportEducationCode(EC)Sections35035(g),42130and42131requiretheGoverningBoardofeachschooldistricttocertifyatleasttwiceayeartothedistrict’sabilitytomeetitsfinancialobligationsfortheremainderofthatfiscalyearandforthesubsequenttwofiscalyears.ThisistheInterimReportProcess.TheFirstInterimReportisthefirstmandatedreviewoftheDistrict’sbudgetsinceitsadoptioninJune2017andprovidesareportontheDistrict’sfinancialpositionthroughthefirstreportingperiod,whichendsonOctober31ofeachfiscalyear.TheFirstInterimReportmakeschangestothebudgetthatwasadoptedinJune2017andthensubsequentlyrevisedinAugust2017duetochangesresultingfromtheenactedstatebudget.TheFirstInterimReportincorporatesbudgetrevisionstobothrevenuesandexpenditures.AfteritsreviewandapprovalofthisreportinaccordancewiththeCriteriaandStandards(EC33127),theBoardisrequiredbyAB1200tocertifytheDistrict’sfinancialpositiontotheStateinoneofthreeways:

• APositiveCertification,statingthat,basedoncurrentprojections,theDistrictwillmeetitsfinancialobligationsforthecurrentfiscalyearandtwosubsequentfiscalyears,or

• AQualifiedCertification,statingthat,basedoncurrentprojections,theDistrictmaynotmeetitsfinancialobligationsforthecurrentfiscalyearandtwosubsequentfiscalyears,or

• ANegativeCertification,statingthat,basedoncurrentprojections,theDistrictwillbeunabletomeetitsfinancialobligationsfortheremainderofthecurrentfiscalyearorforthetwosubsequentfiscalyears.

BudgetCertificationBasedonthebestavailablecurrentinformationandbudgetaryassumptions,itisrecommendedthattheBoardofTrusteesoftheManhattanBeachUnifiedSchoolDistrict(MBUSD)positivelycertifytheFirstInterimbudgetfor2017-18andtwosubsequentfiscalyears,2018-19and2019-20.ItisadditionallyrecommendedtheBoardofTrusteescontinueitsbalancedyetconservativeapproachtobudgetplanning,includingthemaintenanceofastronggeneralfundreservethroughexpenditurereductionsanddeficitmitigation.Doingsowillrequiremonitoringchangestotheendingfundbalanceandadoptingaproactivestrategytoaddressanticipatedincreasesinspendingthatwillnotbeoffsetbyanticipatedincreasesinrevenue.Inaddition,fiscalprudencewillrequireconsiderationofcashflowneedsandfiscaluncertaintyinthecomingschoolyears.



EconomicIndicatorsOverthepastseveralmonths,theeconomicoutlookattheglobal,national,state,andlocallevelshasshiftedfromuncertaintytocautiousoptimismfortheshortterm,thoughconcernsremainrelatedtothelong-termoutlook.Indeed,UCLAAndersonSeniorEconomistDavidShulmandescribedtheoutlookasincluding“asunny2018withcloudscomingin2019andtheUCLAAndersonForecastheadlinedtheirDecember6pressrelease“ADownshiftinGrowthExpectedfortheNationandCalifornia.”1 TheUShasconcludedaneighthconsecutiveyearofexpansion(and,at102months,isinthethirdlongestexpansionsince1854,whenrecordsbegin,aftertheperiodfrom1961to1969at2016monthsandtheperiodfrom1991to2001at120months2).Thenationalunemploymentratewasat4.1%inOctober2017,reflectingwhatmosteconomistsdescribeasfullemployment,andpayrollemploymentroseby261,000jobsthatmonth.Thisgrowthisreflectedacrossthecountry,withjoblessratesdecreasingin341of388metropolitanareasandemploymentupin307outof388areas.3TheBureauofEconomicAnalysishasreportedthatGDPincreasedby3.3%inthethirdquarterandthatpersonalincomeincreasedby0.4%inOctober,bothcontinuingtrendsfromthepriorperiod.4Otherindicatorsalsoindicateeconomichealth,atleastfortheshortterm.TheConferenceBoardreportedthatitsLeadingEconomicIndex(acompositeindicatortrackingtendatasets,includingmanufacturing,building,stockprices,interestrates,andconsumerexpectations)increased1.2%inOctoberthatitsConsumerConfidenceIndexincreasedby3.3pointsinNovember.AtamanOzyildirim,DirectorofBusinessCyclesandGrowthResearchatTheConferenceBoardexplainedthatthepositivegrowthintheLeadingEconomicIndexreflectsthat“theimpactofthehurricanes[has]dissipated[and]suggeststhatsolidgrowthintheUSeconomywillcontinuethroughtheholidayseasonandintothenewyear,”5whileLynnFranco,DirectorofEconomicIndicatorsatTheConferenceBoard,furthercommentedthat“Consumerconfidenceincreasedforafifthconsecutivemonthandremainsata17-yearhigh....Consumers’assessmentofcurrentconditionsimprovedmoderately,whiletheirexpectationsregardingtheshort-termoutlookimprovedmoreso,drivenprimarilybyoptimismoffurtherimprovementsinthelabormarket.Consumersareenteringtheholidayseasoninveryhighspiritsandforeseetheeconomyexpandingatahealthypaceintotheearlymonthsof2018.”6GoldmanSachshasreleasedprojectionsthat“seetheeconomygrowingwellaheadoftrend,theunemploymentratehittingitslowestlevelsince1969—andtheU.S.centralbankdroppingthehammeronfourinterestrate1“UCLAAndersonForecast:ADownshiftinGrowthExpectedfortheNationandCalifornia.”6December2“USBusinessCycleExpansionsandContractions.”NationalBureauofEconomicResearch.20September2010.Web.2December2017.http://www.nber.org/cycles.html.3BureauofLaborStatistics.30November2017.Web.2December2017.https://www.bls.gov.4DepartmentofCommerce.30November2017.Web.2December2017.https://www.commerce.gov/news.5“TheConferenceBoardLeadingEconomicIndex(LEI)fortheU.S.IncreasedinOctober:SolidGrowthtoContinueinto2018”TheConferenceBoard.20November2017.Web.2December2017.https://www.conference-board.org/data/bcicountry.cfm?cid=1.6“TheConferenceBoardConsumerConfidenceIndexIncreasedAgain:IndexRemainsat17-YearHigh”TheConferenceBoard.28November2017.Web.2December2017.https://www.conference-board.org/data/consumerconfidence.cfm.



hikes,”withitschiefeconomistcommenting,“Withrobustgrowthmomentumandnostrikingimbalancesintheeconomy,near-termrecessionriskstilllooksfairlylimited....Butthestrengthisbecoming'toomuchofagoodthing'andcontainingfurtheroverheatingwillbecomeamoreurgentpriorityin2018andbeyond."7ThegrowthisnotlimitedtotheUS;ontheglobalstage,banksareprojectingstronggrowthaswell.BloombergBusinessweeknotesthatsomebanksareprojectinggrowthratesashighas4%,whichwouldreflectthestrongestgrowthratessince2011.8However,MorganStanley,whichprojectsaslightlylowergrowthrate,expectsthisgrowthtoincludeslowinggrowthfortheUSandChinawithacceleratinggrowthincountrieslikeBrazilandIndia.AndrewSheets,MorganStanley’schiefcross-assetstrategist,hasrecommendedthatinvestorssell“U.S.corporatebondsinfavoroftheirEuropeancounterparts,whicharebetterinqualityandhavelowvolatility.”9Thisadvice,though,doesnotindicateapredictedrecession;indeed,basedonananalysisbytheInternationalMonetaryFund,TorstenSlok,DeutscheBank'schiefinternationaleconomist,commentsthattheglobaleconomyhas“neverbeeninbettershape."10

California’sBudgetSetagainstthisbackdrop,itisnosurprisethatCalifornia’sbudgetisalsoshowinggrowth.TheLegislativeAnalyst’sOffice(LAO)hasrecentlyreleasedareportdescribingthestate’sneartermoutlookas“positive”and,assumingcontinuedgrowth,alongtermopportunityto“[prepare]forthenextrecession”withprojectedoperatingsurplusesthrough2021-22.However,theLAOnotesincreasinguncertaintyinitsscenarios,commenting“Through2018-19,revenuescouldbeafewbilliondollarshigherorlowerthanourestimates.After

7JeffCox.“GoldmansaystheeconomyisdoingsowelltheFedwillneedtostopitfromoverheatingnextyear.”20November2017.Web.2December2017.https://www.cnbc.com/2017/11/20/goldman-the-fed-will-need-to-stop-economy-from-overheating-next-year.html.8SimonKennedy.“BoomTimesReturnfortheGlobalEconomy.”28November2017.Web.2December2017.https://www.bloomberg.com/news/articles/2017-11-28/boom-times-return-for-the-global-economy.9FredImbert.“MorganStanleypredicts2018willbe‘tricky’forglobaleconomies;sayssellUScorporatebonds.”28November2017.Web.2December2017.https://www.cnbc.com/2017/11/28/morgan-stanley-predicts-2018-will-be-tricky-one-for-global-economies.html.10RebeccaUngarino.“Theglobaleconomyisbooming.Here’swhatthatmeans.”3November2017.Web.2December2017.https://www.cnbc.com/2017/11/03/the-global-economy-is-booming-heres-what-that-means.html.



2018-19,revenuescouldbemanybillionsofdollarsaboveorbelowourillustrativescenarios,withuncertaintygrowingovereachyearoftheperiod,”11andprovidingagraphinwhichtheshadedareaindicatesthisgrowingrangeofuncertainty.Thereportgoesontoprojecthealthywagegrowthjuxtaposedagainstslowingjobgrowthandstockmarketstagnation. TheLAOalsospendstimeinitsfiscaloutlookreporttalkingaboutspendinglevelsinvariousprogrammaticareas.Asmanylegislatorshavedescribed,K-12educationrepresentsthelargestcomponentofthestatebudget,andtheLAOreporthighlightsthisfactwhilealsopointingoutthatfuturegrowthinspendinginthisareaisataslowerratethanotherprogrammaticareas.Theyprovidetwoillustrativemodelsreflectingthisinformation:

TheLAOconcludesitsreportbymakingastrongrecommendationthattheLegislatureuseeveryopportunitytoenhanceitsreserves,notingthat“theextentofthebudget’sresilienceinarecessionscenariocriticallydependsontheLegislatureusingitsoperatingsurplusestobuildmorereserves.Asitcraftsthe2018-19budgetandfuturebudgets,weencouragetheLegislaturetoconsideralloftheuncertaintyfacedbythebudgetinfutureyearsandcontinueitsrecentpracticeofbuildingitsreservelevels.”TheLAOcoupleditsfiscaloutlookreportwithareportontheoutlookforProposition98,whichsetstheminimumfundinglevelforK-14education.Basedonitsgrowthassumptions,theLAOnotesthatthisminimumfundinglevelcouldresultingreaterProposition98revenuethanpreviouslyprojected.Ifthegovernoracceptstheserevenueprojections,hecouldutilizetheopportunitytoaccelerateimplementationoftheLocal11LegislativeAnalyst’sOffice.“The2018-19Budget:California’sFiscalOutlook.”15November2017.Web.2December2017.http://www.lao.ca.gov/Publications/Report/3718



ControlFundingFormula,resultinginfullfundingundertheformulaassoonas2018-19,ratherthanthepreviouslyanticipatedfullfundingdateof2020-21.

TheLAOprojectsthat,evenwiththisacceleration,therewouldbeanadditional$2.4billionwithintheProposition98guaranteefor2018-19,whichcouldbeusedeitherforone-timeorongoingeducationspending,andwhichcouldbeusedforeitherrestrictedorunrestrictedpurposes.TheLAOnotesthat“ongoingaugmentationswouldhelpdistrictsmanagevariouscostpressures,includingnotableincreasesinpensioncontributions,whereasone-timefundingwouldprovideabufferincasetheguaranteedropsin2019-20,”12ascenariowhichtheyseeasadefinitepossibilitygiventhevolatilityofCalifornia’sstaterevenuestructure.Alongwiththispositiveoutlookfor2018-19funding,theLAOsoundsseveralnotesofconcern,includingprojecteddecliningenrollmentandlowcostoflivingadjustments(under2%in2018-19,under1%in2019-20and2020-21,andjustover1%in2021-22,lowerthancurrentprojectionsprovidedbytheDepartmentofFinance).Thiswillcreatealimitingeffectondistricts’revenue,asLCFFfundingisdependentuponenrollmentandincreasesonlybythecostoflivingamountoncetheformulaisfullyfunded.Inaddition,theLAOacknowledgesthesignificantimpactofpensioncosts,whosegrowthwillovershadowincreasestofundingformost,ifnotall,districtsinthestate.

12LegislativeAnalyst’sOffice.“The2018-19Budget:California’sFiscalOutlook–Proposition98Outlook.”15November2017.Web.2December2017.http://www.lao.ca.gov/Publications/Report/3716.



TheDistrictTheManhattanBeachUnifiedSchoolDistrict(MBUSD)servesjustunder6,700studentsfromkindergartentotwelfthgradeplusapproximately350additionalpreschoolstudents.Studentsattendschoolateightcampuses–onepreschool,fiveelementaryschools,onemiddleschool,andonehighschool.ItconsistentlyranksasoneofthehighestperformingunifiedschooldistrictsintheStateofCalifornia,anditsschoolsandprogramsreceivenumeroushonors.DistrictawardsincluderecognitionasaNationalGreenRibbondistrict,andschoolrecognitionsasCaliforniaDistinguishedSchools,NationalBlueRibbonSchools,CaliforniaGoldRibbonSchools,andCaliforniaandUSGreenRibbonSchools.TheMiraCostaHighSchooldramaprogramhasreceivedstatewiderecognition,anditishometoaGrammyawardwinningmusicprogram.ItsModelUnitedNationprogramisnationallyandinternationallyrecognizedandlastyearwonitsfourthnationalchampionshipinthe



lastsixyears.Itsstudentnewspaper,LaVista,wasaCrownrecipientforthe2017ColumbiaScholasticPressAssociationawards.48%ofMiraCostaHighSchoolstudentsparticipateonatleastoneathleticsteam,andtheschoolwasnamedCal-Hi2016SportsD2SchooloftheYear.87%ofMiraCostaHighSchoolgraduatesattendcollegeafterhighschoolincludingStanford,Harvard,Yale,Princeton,UCLA,andUSC.61%ofstudentssucceedinatleastoneAPcourse.TheDistrictisaleaderintheimplementationofclassroomtechnology,makerspace,andSTEMprograms,anditregularlyservesasaprofessionaldevelopmenthubfordistrictsthroughouttheregion.Insevenofthelasteightyears,oneofMBUSD’steacherswasnamedaLosAngelesCountyTeacheroftheYear.PrincipalJohnJacksonwastheCaliforniaMiddleSchoolPrincipaloftheYearin2015.In2012and2013,respectively,MBUSDteachersMichaelHaydenandMaggieMaberywerenamedCaliforniaTeachersoftheYear.Inadditiontooutstandingstudentsandexcellentteachers,MBUSDisextremelyfortunatetohaveahighlevelofparentalinvolvementinitsschoolsandverystrongpartnershipswithcommunitygroupssuchastheManhattanBeachEducationFoundation,PTAsandthePTSA,MBX,theCityofManhattanBeach,Chevron,BeachCitiesHealthDistrict,theManhattanBeachChamberofCommerce,andotherlocalorganizationsandbusinesses.TheselocalpartnershipshavebeenandcontinuetobecriticalinprovidingtheresourcestoallowMBUSDtocontinuetooffertheoutstandingeducationalprogramsthatitmaintainedthroughtherecessionandcontinuestobuilduponasitmovesforward.

Revenue

EnrollmentWhiledemographicpatternsthroughoutCaliforniahavegenerallyindicateddecliningenrollment,MBUSDhasbeenfortunatetohaveseenstableenrollmentwithslightgrowthoverthepastseveralyears.However,in2015-16,thispatternbeganshifting.Inthatyear,enrollmentdeclinedbyover100students,representinga1.4%decline.In2016-17,enrollmentmatched2015-16,butthisyear,preliminaryenrollmentnumbersreflectanothersignificantdecline,thisonebyover125students.Inboth2015-16andinthecurrentyear,thedeclineislargelyduetosmallerthananticipatedkindergartenclasses,combinedwithasmallerthananticipatedninthgradeclassin2015-16andsmallerthananticipatedmiddleschoolclassesin2017-18.Table1:CensusDayEnrollment2013-14toPresent

K 1 2 3 4 5 6 7 8 9 10 11 12 Total2013-14 495 465 491 492 471 506 547 474 449 654 627 642 581 68942014-15 419 455 470 494 496 484 506 567 455 634 657 622 631 68902015-16 395 411 464 488 500 502 485 511 559 586 627 646 600 67742016-17 442 402 427 480 489 514 491 476 506 707 584 622 634 67762017-18(prelim) 394 430 414 429 474 495 503 468 467 653 699 591 630 6647



DecliningenrollmentleadstoadecreaseinrevenueprovidedthroughtheLCFF.Inordertoproviderelieffromsharprevenuereductionsresultingfromenrollmentfluctuations,whenadistrict’srevenuedeclines,thestateallowsthedistricttobaseitscurrentyearrevenuesontheprioryear’senrollmentnumbers,therebydelayingsomeoftheeffectsofthedecreaseuntilthenextyearandprovidingthedistrictwithtimetoplanandprepareandtodeterminewhetherasingleyear’sdeclineinenrollmentisanomalousorongoing.However,withMBUSD’senrollmentdecliningforthesecondtime,revenueisimpacted,andcurrentprojectionsarebasedonstableenrollmentatthecurrent(lower)level.

LCFFFunding–BaseGrantNowinitsfifthyearofimplementation,theLocalControlFundingFormula(LCFF)providesaperpupil“base”grant,aper-pupilfigurewhichisaugmentedbyadditionalfundingtoprovide24:1classsizesatgradesK-3(whichMBUSDcurrentlyprovides)andtosupportcollegeandcareersupportatgrades9-12.Districtsreceiveadditionalfundingthrough“supplemental”and“concentration”grantswhosesizeisdeterminedbytheunduplicatedcountofhighneedyouthenrolledintheDistrict.Thetotalofthesethreeamountscreatea“target”fundinglevel,whichtheStatehopestofullyfundby2020-2021.CurrentprojectionsarebaseduponLCFFBaseGrantratesfor2017-18asfollows:Table2:BaseGrantProjections

GradeSpan PYBaseGrant(AmountperADA)

COLA(1.56%)

Augmentation BaseGrant

K-3 $7,083 $110 $748 $7,9414-6 $7,189 $112 $-0- $7,3017-8 $7,403 $115 $-0- $7,5189-12 $8,578 $134 $227 $8,939Itisimportanttounderstandthatthefundingdescribedbythebaseandsupplementalgrantcalculationsdescribedaboveestablishesthetargetfundinglevel,andnottheactualfundinglevel.Eachdistrict’sactualfundingisbaseduponitsleveloffundingin2012-13,beforetheimplementationofLCFFbegan.In2013-14,thedifferencebetweeneachdistrict’s2012-13fundingandtheLCFFTargetwasidentifiedas“GapFunding.”Eachyearsincethen,thestatehasrecalculateddistricts’gapamountsandthenprovidedincreasedfundingtofillthesegapsbyacertainpercentage.

Asinthepast,theCountynotesthattheCOLAaffectsonlythecalculationoftheLCFFTargetanddoesnotdescribethenetincreaseinfundingforeachdistrict.Thus,thebasegrantamountdescribedabovesetsthetarget,andthedifferencebetweenlastyear’sactualperpupilfundingamount(the“holdharmless”)andthenewtargetdefinesthe“gap”tobefilled.TheAdoptedBudgetprovidesfundingtofilleachdistrict’sGapby43.19%,bringingdistrict,onaverage,to97%ofitsfullfunding.ForMBUSD,theresultingimpacttoLCFFfundingwasa0.97%overallincreaseequatingto$504,034.However,finalizedADAnumberswerelowerthanpreviouslyprojected,andsincethelastbudgetrevision,current



yearLCFFfundingprojectionshavebeenreducedby6.75ADA,or$36,719.MBUSDwillstillbe97%funded,buttheoverallincreaseoverlastyearwillnowbe0.90%,or$467,315.TheDepartmentofFinanceprojectsthatenoughadditionalfundswillbeprovidedtofundthegapby66.12%in2018-19andby64.92%in2019-20.However,againduetodecreasedenrollmentprojections,LCFFrevenueprojectionshavebeenreducedinthoseyearsaswell,by$267,764and$992,620respectively.

CountyguidanceregardinggapfundingisalignedwithguidancefromtheDepartmentofFinance(DOF).Itisimportanttonotethatotherfinancialadvisors,includingSchoolServicesofCalifornia(SSC),considerthistobeanoptimisticforecastandadvisesignificantlymoreconservativerevenuebudgetingforfutureyears.Inaddition,itisimportanttonotethatprojectionscanfluctuatesignificantlyastimeprogressesandactualrevenuesarecollected.ThechartbelowliststheGapClosureprojectionspublishedbytheDepartmentofFinance/LACOEandbySSCsinceJanuaryof2016.Table3:GapFundingProjections

2016-17 2017-18 2018-19 2019-20 2020-212016-17Governor’sBudget–GapFundingProjections

DOF/LACOE 49.08% 45.34% 6.15% 34.21% n/aSchoolServices 49.08% 27.56% 32.25% 33.05% n/a

2016-17MayRevision–GapFundingProjectionsDOF/LACOE 54.84% 73.96% 41.22% 75.16% n/aSchoolServices 54.84% 19.30% 34.25% 36.74% n/a

2016-17AdoptedBudget–GapFundingProjectionsDOF/LACOE 54.18% 72.99% 40.36% 73.98% n/aSchoolServices 54.18% 19.30% 34.25% 36.74% n/a

2017-18Governor’sBudget–GapFundingProjectionsDOF/LACOE 55.28% 23.67% 53.85% 68.94% 100.00%SchoolServices 55.28% 23.67% 34.42% 35.88% 37.32%

2017-18MayRevision–GapFundingProjectionsDOF/LACOE 55.03% 43.97% 71.53% 73.51% 100.00%SchoolServices 55.03% 43.97% 39.03% 41.51% 44.07%

2017-18AdoptedBudget–GapFundingProjectionsDOF/LACOE 56.08% 43.19% 66.12% 64.92% 100.00%SchoolServices 56.08% 43.19% 39.12% 41.60% 44.16%

Itisalsoimportanttonotethat,pertheLAOreportreferencedabove,therearesomeindicationsthatgapfundingmaybeashighas100%forthe2018-19fiscalyear.Thiswouldresultinanadditional$884,355in2018-19andanadditional$724,797in2019-20.

FollowingLACOE’sguidance,theproposedbudgetreflectstheDOFrateofgapfundingalongwiththeassignmentofincreasedLCFFfundsinfutureyears,designatingandholding



themasideratherthanspendingthemorincorporatingthemintotheunassigned/undesignatedamount.

LCFFFunding–SupplementalandConcentrationGrantsInadditiontothisfunding,districtsalsoreceiveSupplementalandConcentrationGrants,whichprovideadditionalper-ADAfundingtosupportthelearningneedsofthedistrict’sEnglishLearner,lowincome,homeless,andfosteryouth(oftenreferredtoasthe“unduplicatedcount,”ortheUPP–theUnduplicatedPupilPercentage).SupplementalGrantsenhancetheper-ADAamountby20%foreachstudentwhoisincludedintheUPP;ConcentrationGrants(onlyprovidedwhenadistrict’sunduplicatedcountisgreaterthan55%)provideanadditional50%inper-ADAfundingforqualifyingdistricts.TheunduplicatedcountinMBUSDwas4%in2013-14,3.5%in2014-15,and4.1%in2015-16.In2016-17,theunduplicatedcountwas4.89%ofMBUSD’stotalpopulation.Thiscompareswithastatewidecountof61.8%andaLosAngelesCountycountof70.45%andwasthesecondlowestunduplicatedcountintheCountyofLosAngeles(behindHermosaBeachCityElementaryat4.43%)andthesecondlowestunduplicatedcountforaunifieddistrictinallofCalifornia(behindPiedmontCityUnifiedat2.71%).Thisyear,thecountisslightlyhigher,projectedat5.06%,butthiswillstillmeanthatcomparedwithotherK-12districts,MBUSDwillremainasthelowestunduplicatedcountinthecountyandthesecond-lowestinthestate,andthiswillprovideaverylimitedsupplementalfundingtargetamountofapproximately$537,752.Table4:2016-17LowestStatewideUnduplicatedCountsbyDistrict

Rank County District Type BasicAid ParcelTax UPP20 Lassen Richmond Elementary N N 6.94%19 LosAngeles LaCañada Unified N Y 6.78%18 Marin ReedUnion Elementary Y Y 6.14%17 SantaBarbara ColdSpring Elementary Y N 5.92%16 Marin MillValley Elementary N Y 5.88%15 SantaClara LomaPrietaJointUnion Elementary Y Y 5.72%14 SantaClara LosGatosUnion Elementary Y Y 5.52%13 LosAngeles ManhattanBeachUnified Unified N N 4.89%12 SanDiego RanchoSantaFeElementary Elementary Y N 4.84%11 ContraCosta AcalanesUnionHigh HighSchool N Y 4.76%10 SantaBarbara BallardElementary Elementary Y N 4.65%9 LosAngeles HermosaBeachCityElementary Elementary N N 4.43%8 ContraCosta LafayetteElementary Elementary N Y 4.37%7 ContraCosta CanyonElementary Elementary N N 4.17%6 ContraCosta MoragaElementary Elementary N Y 3.58%5 SantaClara LosGatos-SaratogaJointUnion HighSchool Y Y 3.15%4 Alameda PiedmontCityUnified Unified N Y 2.71%3 ContraCosta OrindaUnionElementary Elementary N Y 1.97%2 SanMateo HillsboroughCityElementary Elementary Y Y 1.62%1 Marin RossElementary Elementary Y Y 0.52%



Table5:2016-17SelectedLACountyUnduplicatedCountsbyDistrict(20%orless&/orintheSouthBayRegion)

County District Type BasicAid ParcelTax UPPLosAngeles Lennox Elementary N Y* 96.61%LosAngeles Hawthorne Elementary N Y* 88.63%LosAngeles Inglewood Unified N N 87.32%LosAngeles Lawndale Elementary N Y* 85.41%LosAngeles CentinelaValley HighSchool N Y* 84.47%LosAngeles Wiseburn Unified N Y* 47.55%LosAngeles Torrance Unified N N 36.39%LosAngeles CulverCity Unified N N 35.87%LosAngeles SouthPasadena Unified N Y 18.37%LosAngeles RedondoBeach Unified N N 17.17%LosAngeles ElSegundo Unified N N 14.82%LosAngeles SanMarino Unified N Y 14.45%LosAngeles LasVirgenes Unified N Y 14.17%LosAngeles BeverlyHills Unified Y N 13.35%LosAngeles PalosVerdesPeninsula Unified N Y 11.50%LosAngeles LaCañada Unified N Y 6.78%LosAngeles ManhattanBeach Unified N N 4.89%LosAngeles HermosaBeachCity Elementary N N 4.43%*thesedistrictstogetherpassedashared“regional”parceltaxwithnosunsetdatein2012.

OtherRevenueSourcesAtfirstinterim,inadditiontotheabovementioneddecreasetoLCFFrevenue,thebudgetincludesareductiontootherstaterevenueintheformofamentalhealthrevenuedecreaseof$113,480,offsetbyadjustedlotteryrevenueprovidinganincreaseof$14,773,foratotalreductiontootherstaterevenueby$98,707.Thisbringstotalstaterevenuefromaprojectionof$61,000,348toanewprojectionof$60,864,722(anoverallreductionof$135,426),andequatestoLCFFrevenueofapproximately$7,989perstudentand$9,305perstudentwhenincludingallsourcesofstaterevenue.ThiscompareswiththeCaliforniaDepartmentofEducation’sestimatethat,statewide,educationspendingisatarateof$11,051perstudentfor2017-18.13Nationwide,theNEAreportsthatper-studentexpendituresaveraged$11,787in2015-16,withVermont,NewYork,andtheDistrictofColumbiareportingthehighestexpenditures($23,557,$21,606,and$21,297,respectively).14Thefirstinterimbudgetalsoreflectsadditionalupdatedrevenueamountsincluding:

• decreasestofederalTitleIandIIfundingapportionmentsby$62,444• increasestounrestrictedlocalrevenueintheamountof$554,427toreflect

anticipatedreceiptsfromtheSouthBayAdultSchoolintheamountof$140,000,fromtheSELPA’slegalreimbursementfundintheamountof$190,000,interest

13TomTorlakson.“BudgetActfor2017-18.”17July2017.Web.3December2017.https://www.cde.ca.gov/nr/el/le/yr17ltr0717.asp.14NEAResearch.“RankingsandEstimates:RankingoftheStates2016andEstimatesofSchoolStatistics2017.”May2017.Web.3December2017.http://www.nea.org/assets/docs/2017_Rankings_and_Estimates_Report-FINAL-SECURED.pdf.



earnedonfundsaccruedthroughtheDistrict’sTaxRevenueAnticipationNotesintheamountof$126,384,andfacilitiesandotherreceiptsintheamountof$98,203.

• increasestorestrictedlocalrevenueintheamountof$1,544,978toreflecta“Fund06”increaseof$1,590,526,offsetbyadecreaseinMBEFcontributionsby$59,047andanincreaseof$13,499inlocalspecialeducationfunding

Theseadjustmentsareincorporatedintothebudgetasfollows:Table6:RevenueAdjustments

AdoptedBudget 45-DayRevision ChangesinceRevision FirstInterim

LCFFRevenue $52,291,600 $52,291,600 ($36,719) $52,254,881Federal $1,751,188 $1,751,188 ($62,444) $1,688,744OtherState $7,747,954 $8,708,548 ($98,707) $8,609,841Local $8,517,573 $8,517,573 $2,099,405 $10,618,978Total $70,308,315 $71,268,909 $1,901,535 $73,170,444

Thenetincreasetorevenueforthedistrictintheaggregateamountof$1,901,535,isalmostentirelyduetotheinfusionoflocalrevenuefundedbydonorsforspecifiedpurposes.Itcreatesanewtotalrevenueamountof$73,170,444.Ofthis,$40,940,184isunrestrictedfunding,while$32,230,260isrestricted.(Therestrictedfigureincludes$5,887,498infundscontributedthroughMBEFand$1,590,526fromFund06sources.)

ExpendituresThesecondinterimbudgetalsoreflectsupdatedexpenditureamounts,including:

• Adecreaseby$136,651incertificatedsalarycosts,whichincludes:o $411,392inreducedunrestrictedcertificatedsalaryduetothecalculationof

payrollactuals,includingadjustmentsforsixcertificatedemployeescurrentlyonunpaidleave

o $147,863inaddedspecialeducationcertificatedsalarycostso $39,743foraddedTitleI/TitleII/EIA/CollegeReadinessBlockGrant

programsupporto $82,792foradded“Fund06”supportedprogramsupport,and

LCFFRevenue$52,254,881

71%

FederalRevenue$1,688,744

2%

OtherStateRevenue$8,609,841

12%

LocalRevenue$10,616,978

15%LCFFRevenue

FederalRevenue

OtherStateRevenueLocalRevenue

Figure1:2016-17SecondInterimRevenueSources



o $4,343inadditionalcertificatedsalarycostsforMBEFsupportedpositions• Anoverallincreaseinclassifiedsalarycostsof$408,988,whichincludes:

o $56,020inreducedunrestrictedclassifiedcostso $424,394inaddedspecialeducationinstructionalassistantpositionso $40,614inadded“Fund06”andMBEFsupportedclassifiedwork

• Acorrespondingincreaseinbenefitscostsof$312,563includingo $143,346toreflectthecalculationofhealthandwelfarebenefitactualsfor

positionssupportedbyunrestrictedfundso $91,997tosupporthealthandwelfarebenefitssupportedbyrestricted

funds,includingthosefortheaddedpositionso $77,220forincreasedstatutorybenefitscosts($182,049fromadditional

worksupportedbyrestrictedfundsoffsetbyareductionof$104,829fromunrestrictedexpenditurereductions)

• Anincreaseincostsforbooksandsuppliesby$868,934,whichincludes:o $876,106inincreasedcoststosupport“Fund06”programs.o $25,672inincreasedcoststosupportcategoricallyfundedprogramso $35,612incoststhatweretransferredfromservicestosupplies,including

$21,000intechnologyexpenseso $3,406inothermiscellaneoussupplycostincreaseso $598inincreasedcoststosupportMBEFprogramso $72,460inreducedanticipatedexpendituresfordepartmentandsite

supplies• Anincreaseincostsforservicesby$788,174,whichincludes:

o $533,165inincreasedcoststosupport“Fund06”programso $325,000inincreasedspecialeducationcostsrelatedtoanticipatedlegalfeeso $76,440inincreasedcoststosupporttheDistrict’sshareofthecounty-wide

transitiontoLACOE’snewbusinesssoftwaresystemo $73,391inincreasedcoststopayforSoCalROCteachersworkingonthe

MCHScampuso $39,204incoststransferredfrompersonneltoservicestosupport

professionaldevelopmentactivities,includingconferencesandspeakerso $130,401inincreaseddebtservicecostsrelatedtotheissuanceofthe

District’sTRAN(additionalinformationonpage15below)o $4,641inotherreducedservicescostso $31,900inreducedcoststosupportMBEFprogramso $89,125inreducedanticipatedinsuranceandutilitiescostso $263,761inreducedcoststosupportcategoricallyfundedprograms

• Anincreaseincostsforcapitaloutlayby$47,541tocovertechnologyrelatedcapitalitemsaswellascostsassociatedwiththepurchaseofanewdistrictvehicle;thisvehiclepurchasewasanticipatedbutnotcompletedin2016-17,andtheexpenseneededtobeincorporatedintothisyear’sbudget.

• Adecreaseincostsforotheroutgoby$157,267,includinga$136,876reductioninanticipatedpaymentstoSoCalROCforcoursestakenbyMCHSstudentsontheSoCalROCcampusanda$20,391reductioninanticipatedspecialeducation“excesscost”payments.



Theseadjustmentsareincorporatedintothebudgetasfollows:Table7:ExpenseAdjustments

AdoptedBudget

AugustBudgetRevision

ChangesinceBudgetRevision

FirstInterim

CertificatedSalary $33,731,457 $33,731,457 ($136,651) $33,594,806ClassifiedSalary $11,862,370 $11,862,370 $408,988 $12,271,358Benefits $17,437,252 $17,437,252 $312,563 $17,749,815BooksandSupplies $2,065,117 $2,065,117 $868,934 $2,934,051Services $7,946,826 $8,442,750 $788,147 $9,230,924CapitalOutlay $70,663 $70,663 $47,541 $118,204OtherOutgo $599,642 $599,642 ($157,267) $442,375IndirectCosts ($102,000) ($102,000) -$0- ($102,000)DebtService -$0- -$0- -$0- -$0-Total $73,611,327 $74,107,251 $2,132,282 $76,239,533

Theexpenditurechangesdescribedaboveresultinatotalincreaseinexpendituresof$2,132,282.Thedistrict’snewtotalexpenditureamountisanticipatedtobe$76,239,533,reflectingaprojectedoperatingdeficitofapproximately$3.1million.Anticipatedexpendituresinclude$43,921,125inunrestrictedspendingand$32,318,408inrestrictedspending(including$5,887,498inMBEFfundedexpensesand$1,590,526inFund06fundedexpenses,matchingtheassociatedrevenuefigureslistedabove).TheDistrictalsonotesthatitreceivedEducatorEffectivenessgrantfunding.PertheBoardapprovedexpenditureplan,thesefundswerepreviouslyexpendedtosupportprofessionaldevelopmentandinductionprogramsforDistrictemployees.Fundshavebeenexhausted,andareportofexpenditureshasbeensubmittedasrequired.

CashFlowItshouldbenotedthatinthecurrentyear,forthefirsttimeinrecentmemory,theDistricthasfounditnecessarytoengageininter-fundborrowingtomaintaincashflow.

CertiwicatedSalary

$33,594,80644%

ClassiwiedSalary

$12,271,35816%

Benewits$17,749,815

23%

Supplies$2,934,051

4%

Services$9,230,924

12%

CapitalOutlay

$118,2040%

OtherOutgo$442,375

1%

Figure2:FirstInterimExpendituresbyCategory



DistrictsreceivetheirLCFFfundingthroughacombinationofstatefundingandlocalpropertytaxdollars.Statefundingisapportionedonwhatiscalleda5-5-9schedule,sothatdistrictsreceive5%oftheirfundinginJuly,5%inAugust,and9%ineachmonththereafter.ForMBUSD,statefundingundertheLCFFamountsto$15,389,465,apportionedtothedistrictonthe5-5-9schedule($703,052inthefirsttwomonthsand$1,265,678ineachmonththereafter).Includedinthisamountis$1,326,376infundsreceivedthroughthetemporaryincometaxincreaseauthorizedbyvotersthroughProposition55viatheEducationProtectionAccount;thesefundsareusedtopayforclassroomteachers’salariesandbenefitsasauthorizedbyBoardresolution2017-24onJune21,2017,andaredistributedquarterlyratherthanaccordingtothe5-5-9schedule.TheremainderofLCFFrevenue($36,865,416forMBUSD)comestotheDistrictintheformofpropertytaxrevenue.Thisrevenueisdisbursedtodistrictsatdifferenttimesoftheyearbasedonstatutorytimelinesandformulas;asonemightexpect,thelargestdisbursementsgenerallyoccurinDecemberandApril,anddisbursementsareverysmallintheothermonthsoftheyear.Asaresultofthestatefundingandpropertytaxdisbursementschedules,itisnotuncommonforrevenuetobeinsufficienttocovercostsduringthemonthsleadinguptoDecemberandApril.Districtsthatdonothavesufficientreservesoftenengageinshort-termborrowing,eitherbyborrowingfromotherfundsheldbytheDistrictor,ifsuchfundingsourcesareinsufficient,byparticipatinginaCountyborrowingpool.Inanycase,suchborrowingrequiresthatfundsberepaid(generallywithinterest)withinthefiscalyearduringwhichtheywereborrowed.WhileMBUSDhasbeenabletomeetcashflowneedsbyborrowingfromwithinotherfundsduringthecurrentyear,ithasdeterminedthatitwillneedtoparticipateintheCountyborrowingpoolinthe2017-18fiscalyear.OnJune20,2017,theBoardauthorizedinter-fundborrowingviaBoardResolution2017-23,butduetolowerreservelevels,escalatingcosts,andtheexpenditureoffundspreviouslyheldinotheraccounts(e.g.,Fund40),theBoardalsoauthorizedtheissuanceofTaxRevenueAnticipationNotes(TRANs)intheamountof$8.5milliononthatsamedateviaBoardResolution2017-22.Basedonsubsequentlydevelopedmoredetailedcashflowprojections,theDistrictloweredtheactualamountborrowedto$7.5million.AstheDistrict’sreservelevelcontinuestodecline,itisanticipatedthatsuchborrowingwillcontinuetobeneededinfutureyearsaswell.Costsassociatedwiththistransactionarelargelymitigatedviaanissuancepremiumandinterestearnedasdescribedbelow:Table8:TRANGainsandLosses

OriginalIssuePremium $126,384.20Underwriter’sDiscount ($10,507.00)CostofIssuance ($22,005.41)InterestDue ($169,487.92)ProjectedInterestEarned $71,599.36ProjectedLoss ($4,016.77)



Multi-YearProjectionTheDistrict’sMulti-YearprojectionisbuiltbasedonassumptionsprovidedbytheLosAngelesCountyOfficeofEducation:

Utilizingtheseassumptionsandtheinformationincludedabove,thedistricthasdevelopedanupdatedmulti-yearprojectionforthecurrentandsubsequenttwofiscalyears.Thisprojectionindicatesthatwhilethedistrictwillendtheyearwithasignificantreserve,ongoingdeficitspendingwillresultindiminishingendingfundbalances,evenwithsignificantreductionsinspending,andthedistrictwillgofromapproximately13.23%initsendingfundbalances(includingitsreserveaswellasbothassignedandunassignedbalances)inthecurrentyearto8.08%in2019-20.Whiletheseareprojectionsthatcouldchangebasedonactualreceiptofrevenuesandactualexpenditures,itisimportanttounderstandthattheseprojecteddecreasestotheendingfundbalancearepartofanongoingtrend,andthatwhilethedepletionofreservesmaybeprolongedoveramoreyearsthancurrentprojectionsindicate,basedonthecurrentstatefundingstructure,increasestoexpensewillnecessarilyoutpaceincreasestorevenue,andreductionswillbenecessaryonanongoingbasis.ThedecliningsizeoftheDistrict’sendingfundbalancecanbeseeninthefollowingtable:



Table9:Surplus/DeficitsandEndingBalances

Year Excess(Deficiency) EndingBalanceasa

%ofExpenditures2011-12 ($1,078,135) 27.42%2012-13 ($2,956,203) 22.62%2013-14 $1,127,733 24.98%2014-15 ($1,402,406) 19.75%2015-16 $79,097 18.13%2016-17 ($75,426)* 18.16%*2017-18 ($3,069,089)** 13.62%**2018-19 ($3,334,231)** 9.49%**2019-20 ($887,466)** 8.08%**

*projecteddeficitafterauditadjustment.**projecteddeficitatfirstinterim.

ItisimportanttonotethattheDistrictdoesnotcurrentlyanticipatebeingabletomaintaintheBoard-directed5%ReserveforEconomicUncertaintiesinthesecondyearofthemulti-yearprojection;inthatyearandthesubsequentyear,thereserveisloweredtotheminimum3.0%REU.Evenwiththisreduction,maintainingtherequiredreservelevelwillnecessitateexpenditurereductions,unlessadditionalrevenuebecomesavailable.Therefore,themulti-yearprojectionreflectsananticipatedstaffingdecreaseof25certificatedpositionsin2018-19andanadditional38.4certificatedpositionsin2019-20.Theanticipatedreductionin2018-19couldalsobeaccomplishedthrougha10%-15%reductiontoallunrestrictedbudgetareas.ThereareadditionalvariablesthatmayprovidetemporaryrelieffortheDistrict.DuetoanadjustmentintheLosAngelesCountyOfficeofEducation’scalculationofADA,theDistrictwillrealizeanauditadjustmentof$297,849whenitsauditreportisacceptedinJanuary.Thiswillreducetheneedforreductionsto24positionsin2018-19and38positionsin2019-20.If,ashasbeensuggested,the2018-19budgetisenactedwithfullfundingundertheLCFF,thiswouldresultinanadditional$884,355inrevenuetothedistrictin2018-19andanadditional$724,797in2019-20and,combinedwiththeauditadjustment,wouldfurtherreducetheneedforreductionsto21positionsin2018-19and29positionsin2019-20.Further,asnotedearlier,theLAOsuggeststhatinadditiontobeingabletofullyfundtheLCFFnextyear,additionalProposition98revenuewouldbeavailabletoschools;ifthismoneyweretobeprovidedtoschoolsasone-timeunrestrictedrevenueasithasbeenforthepastseveralyears,itwouldfurtherdecreasetheneedforreductions.Inaddition,areviewoftheDistrict’sbudgetaryhistoryreflectssignificantchangesintheamountofdeficiencyoverthecourseoftheyear,frombudgetadoptiontounauditedactuals.Thechangehasbeenconsistentlypositive,averagingapproximately$2.2million.



Table10:ChangestoBudgetExcess/(Deficiency)fromAdoptiontoUnauditedActuals

AdoptedBudget UnauditedActuals TotalChange2011-12 ($2,176,236) ($1,078,135) $1,098,1012012-13 ($5,682,446) ($2,956,204) $2,726,2422013-14 ($2,977,006) $1,127,733.00 $4,104,7392014-15 ($3,211,807) ($1,402,406) $1,809,4012015-16 ($683,646) $79,099.47 $762,7452016-17 ($3,339,507) ($373,275)* $2,966,232

*willbefurtherreducedto($75,426)throughtheauditadjustmentnotedaboveThesechangesinprojectionshavestemmedfromavarietyofsources,includingadditionalunanticipatedstateandfederalrevenueaswellasreductionsinexpenditures.TheyarenotpredictableandthereforecannotbeincorporatedintotheDistrict’smulti-yearprojections.However,atthetimeofbudgetadoptiontheDistrictanticipateda$3.3millionnetdecrease(deficit)asaresultofexpendituresthatexceededanticipatedrevenue.Atthefirstinterim,thatprojectionhasbeenreducedto$3.1million.Itremainstobeseenwhether,byyear-end,thisnumberwillhavedecreasedfurther;evenifitdoessoatthehistoricalaverage,theDistrictwouldstillincurgrowingdeficitsoverthecomingyears,asincreasesincostsoutpaceincreasesinrevenuegrowth.However,ongoingswingswouldlengthentheperiodduringwhichreservefundingwouldallowtheDistricttoslowplannedreductionsandimplementthemoverfutureyears.Again,though,this“swing”inthenetimpactofrevenueandexpenseisnotbasedinanydefiniteprojectionsandcannotbecountedupontooccur.(Indeed,in2009-10,theDistrictsawtheoppositeoccur,andtherewasa$750,000increasetotheprojecteddeficitbetweenbudgetadoptionandunauditedactuals.)Whetherornotanyoftheabovepositivebudgetscenariosoccur,itisimportanttounderstandthatincreasedcostswillexceedincreasestorevenueinthefutureyears,andasexistingreservesaredepleteditwillbenecessarynotonlytoeliminatealldeficitspendingbuttoreduceexpendituresevenfurtherinordertomaintainabalancedbudgetandapositivethreeyearoutlook.Asnotedpreviously,projectionsforgapclosurerecommendedforusebytheLACountyOfficeofEducationarebasedonDepartmentofFinanceprojectionsandaresignificantlyhigherthansomeotherprojections(andsignificantlylowerthanthespeculativenotionthattheLCFFmaybefullyfundednextyear).MBUSDcontinuestorelyuponLACOE’sguidanceindevelopingbudgetprojections,butitshouldbenotedthatthereareconflictingestimates.Asinthepast,LACOEindicatesthatbecausethereisnostatutoryguaranteedincreaseinanygivenyearuntilfullimplementationisreacheddistrictsshouldnotassumefundingtotheselevelsandshould,instead,“assign,reserveorotherwisesetasidetheprojectedincrease.”15Again,MBUSDcomplieswithLACOE’sguidanceinthisregard.

15CandiClarkandKeithCrafton“2017-18FirstInterimFinancialReporting”3November2017.Web.3December2017.http://www.lacoe.edu/Portals/0/zBulletins/4700.pdf.



TheprojectedrevenueincreasesundertheLCFFarequitemodest,especiallywhencomparedwithprojectedcostincreasesforpersonnelalone.Asinthepast,thereareanumberofstatutorybenefitspaidforcertificatedemployees(STRS,Medicare,UnemploymentInsurance,Workers’CompensationInsurance)andforclassifiedemployees(PERS,Medicare,UnemploymentInsurance,Workers’CompensationInsurance,andSocialSecurityInsurance).Forcertificatedemployees,thecurrentstatutorybenefitsrateis18.004%,upfrom16.250%lastyear,andforclassifiedemployees,thecurrentstatutorybenefitsrateis25.305%,upfrom23.758%lastyear.Overthenextseveralyears,thelargestfactorinfluencingchangesintheserateswillbeincreasestoemployercontributionratesforCalSTRSandCalPERS.Astheseretirementsystemsworktoaddresstheirliabilitiesandensurethattheywillremainfiscallysolventandfullyfunded,coststoemployerswillcontinuetoincreaseatrelativelysteeprates.Furthermore,recentinvestmentearningshavepromptedbothCalSTRSandCalPERStoexaminetheiractuarialassumptions,withCalPERStakingdefiniteactiontoincreaseitsprojectedemployercontributionrates,andCalSTRSlikelytodosototheextentcurrentlypermittedbylaw.ThefollowingtabledescribesbothCalPERSandCalSTRSrateincreases,bothastheywereprojectedpreviouslyandwithcurrentlyincreasedprojections.Table11:RetirementSystemEmployerContributionRates

CalPERSPreviousProjection

CalPERSCurrentProjection

CalSTRSPreviousProjection

CalSTRSLegislativeLimit

2014-15 11.771% 11.771% 8.880% 8.880%2015-16 11.847% 11.847% 10.730% 10.730%2016-17 13.888% 13.888% 12.580% 12.580%2017-18 15.500% 15.800% 14.430% 14.430%2018-19 17.100% 18.700% 16.280% 16.280%2019-20 19.900% 21.600% 18.130% 18.130%2020-21 20.400% 24.900% 19.100% 19.100%2021-22 notprojected 26.400% notprojected 20.1%authorized2022-23 notprojected 27.400% notprojected 20.25%authorized2023-14 notprojected 28.200% notprojected 20.25%authorizedTheserateincreasescomeaftermorethan30yearsoflowercontributions.ThelasttimethatCalPERSrateswereabove11%wasin1986-87;thehighestratesince1979-80wasin1980-81whenratespeakedat13.119%.16Thereisnoseparatefundingsourcetoassistdistrictsinsupportingtheseincreasingrates,andthereforeallrateincreasesforSTRSandPERSwillneedtobepaidoutofongoingrevenuesources.Inadditiontothesemandatedcostincreases,theDistrictfacesadditionalcostincreases“onthenatural:”

• TheDistrictprojectsannual“stepandcolumn”salaryadvancementforemployeesatapproximately1.3%,alongwithassociatedincreasestostatutorybenefitscosts.

16EmployerContributionRateHistory.(30June2014.)CalPERSSchoolsPoolActuarialValuation–June30,2014.Retrievedfromhttps://www.calpers.ca.gov/docs/rate-history-schools-2014.pdf.



• TheDistrictcanalsoanticipateincreasedHealthandWelfarebenefitcostincreases,whichitcurrentlyprojectsatanannualincreaseof5.6%.

• TheDistrictcananticipateongoingsignificantincreasestoSpecialEducationcosts,whichhavegrownatanaveragerateof10.33%annuallyoverthepastfiveyears.

• TheDistrictcananticipateincreasestothecostsofothergoodsandservices.Inexaminingthesecostpressures,itbecomesclearthatevenaccountingonlyforincreasedpension,salaryandstatutorybenefits,andhealthandwelfarecosts,theseincreasedcostsalonewilloutpaceanyprojectedLCFFrevenueincreasesinthecomingyears.Addinginthevariableofspecialeducationcostincreaseswidensthegap.Usingtheassumptionsdescribedabove(andacknowledgingthevariabilityofspecialeducationcontributiongrowth),thedifferencebetweencurrentlyprojectedincreasestoLCFFrevenueandincreasedexpenses(keepingallcurrentstaffingandspendinglevelsconstant)isasfollows:

Evenprojectingforfullfunding,theoverallpicturewouldnotchange.TheDistrictwouldseesignificantlyincreasedgrowthfundingin2018-19,followedbysmallergrowthin2019-20:

Figure3:LCFFGrowthv.CostIncreasesperADA



Whiletheseprojectionsaretheoreticalinnatureanddonotincorporateanticipatedchangesinstaffingorenrollment,theyprovideageneralsenseoffutureDistrictbudgets–evenifneartermfinanceslessenthedisparitybetweenincreasesinrevenueandincreasesinexpenseintheshortterm,thelongtermcompoundingimpactwillbesignificant.EveniftheDistrictdidnothaveacurrentdeficit,thestructureoftheLCFFandthelegislatedcostincreasesonthehorizonwouldcreateandenlargeadeficitoverthenextseveralyears.Indeed,evenwithsignificantpersonnelreductionsasnotedabove,theDistrictcontinuestoanticipatedeficitspendinggoingforward.And,projectionsinto2018-19andbeyonddonotcurrentlyanticipatetheveryrealpossibilityofaneconomicdownturn.NotwithstandingtheDistrict’shistoricalpositivetrendsbetweenbudgetadoptionandyear-endclosing,thisstructuralissuewillneedtobeaddressedinordertoallowtheDistricttoremainfiscallysolventinfutureyears.Furthermore,theabovescenariosdonottakeintoaccountotherneeds,suchastheneedtoaddressloomingfacilitiesmaintenanceneeds.While,likemanyformercategoricalprograms,theDeferredMaintenanceprogramhasbeenincorporatedintotheLCFF,LACOEprovidesthefollowingguidance:

DeferredMaintenancenolongerexistsasaseparateprogramandisnowapermanentpartoftheLCFFbasegrant.However,districtsarestillrequiredtoappropriatelymaintaintheirfacilities.TheresponsibilityformaintainingdistrictfacilitiesisoneoftheeightStateprioritiesandshouldbeincludedinthedistrict’sLCAP.Inaddition,theWilliamsActfacilityrequirementswillcontinue.Werecommendthatdistrictssetasidefundsinaseparateresourcefordeferredmaintenancethatisnotavailableforother

Figure4:LCFFGrowthv.CostIncreasesperADA(FullLCFFFunding)



generalfundpurposes....DistrictsarenowrequiredtocontributetotheirRRMAatleast2.0percentby2017-18andatleast3.0percentby2020-21.

ThemaintenanceprogramintheDistricthasbeensignificantlyreducedoverthelast10years.Personnelhasbeenreduced,ashaveavailablefundsforpreventative,routine,anddeferredmaintenance.WhentheDistrictconducteditsFacilitiesMasterPlanin2015,closeto$50Minmaintenanceneedswasidentified,andofthatbetween$20Mand$25Mwasidentifiedasimmediateorshort-termneeds.Sincethattime,theDistricthaspassedtwobondmeasures,andmuchoftherevenuefromthebondsaleswillbeutilizedtoaddresstheidentifiedfacilitiesneeds.However,thedesignandconstructionprocesshasnotbegun,andtheDistrictisinthemidstofaprioritizationprocessthatwillhelptodeterminewhatworkistobedoneateachsite.Inthemeantime,theDistrictwillcontinuetoaddressimmediateandurgentmaintenanceissuesastheyarisethroughanyavailableresources.Currently,theDistrictbudgets$2,974,178formaintenance,ofwhich$2,001,394isdesignatedasRoutineRestrictedMaintenance;thisisslightlybelowtheapproximately$2.3Mthatrepresents3%ofcurrentexpenditures(andwellabovethecurrentlyrequired2%).Basedoncurrentprojections,thisbudgetlevelwillbeslightlybelowthe$2.175Mneededby2020-21.Thus,theDistrictmeetsitscurrentobligationsinthisareabutwillneedtoincreasemaintenancespendingasitdecreasesexpensesinfutureyearsinordertomeetthe2020-213%requirement.Inaddition,itisimportanttonotethat,therequirementtocontributeDeferredMaintenancefundingisnolongerinplace;theDistricthasasmallamountofcapitalprojectfundinginFund40,whichitintendstousetoaddressupcomingsafetyprojects,butthesefundsareone-timefundsthatwillnotbereplenished,andoncetheyaredepletedanyadditionalneedswillnecessarilybesupportedthroughthegeneralfund.Ashasbeenpreviouslyreported,withthepassageoftheDistrict’sMeasureCBond,MBUSDwillbeabletoaccessfundingtoretireexistingdebtservicerelatedtoitsrecentlyimplementedenergyproject.Themulti-yearprojectionreflectsanassumptionthatthisactionwillbecompletedthisyear,andexistingprojecteddebtservicehasbeeneliminatedfromthe2017-18,2018-19,and2019-20budgetprojections.



Table12:Multi-YearProjection

2017-18 Adopted Budget

2017-18 Revised Budget

Preliminary 2017-18

First Interim

Projected 2018-19 Budget

Projected 2019-19 Budget

Revenues Totals Totals % change Totals Totals Totals Revenue (LCFF) $52,291,600 $52,291,600 -0.07% $52,254,881 $53,366,093 $53,989,802Federal Revenue $1,751,188 $1,751,188 -3.57% $1,688,744 $1,688,744 $1,688,744Other State $7,747,954 $8,708,548 -1.13% $8,609,841 $7,391,625 $7,391,625Local $8,517,573 $8,517,573 24.65% $10,616,978 $8,506,300 $8,541,603

TOTAL REVENUES $70,308,315 $71,268,909 2.67% $73,170,444 $70,952,762 $71,611,774

Expenditures Certificated Salaries $33,731,457 $33,731,457 -0.41% $33,594,806 $31,713,274 $28,880,747

Classified Salaries $11,862,370 $11,862,370 3.45% $12,271,358 $12,366,264 $12,527,026Employee Benefits $17,437,252 $17,437,252 1.79% $17,749,815 $18,841,394 $19,573,845Books & Supplies $2,065,117 $2,065,117 42.08% $2,934,051 $2,238,690 $2,283,198Services $7,946,826 $8,442,750 9.34% $9,230,924 $8,708,477 $8,815,530Capital Outlay $70,663 $70,663 67.28% $118,204 $78,519 $78,519Other Outgo $599,642 $599,642 -26.23% $442,375 $442,375 $442,375Indirect $(102,000) $(102,000) 0.00% ($102,000) ($102,000) ($102,000)Debt Service $-0- $-0- 0.00% $-0- $-0- $-0-

TOTAL EXPENSES $73,611,327 $74,107,251

$76,239,633 $74,286,993 $72,499,240

Net Increase/ (decrease) ($3,303,012) ($2,838,342)

($3,069,089) ($3,334,231) ($887,466)

Fund Balance (Reserves) Net beginning fund balance $13,152,130 $13,152,130

$13,152,130 $10,083,041 $6,748,810

Audit Adjustment $-0- $-0-

$-0- $-0- $-0-Adjusted Beg. Bal $13,152,130 $13,152,130

$13,152,130 $10,083,041 $6,748,810

Ending Balance $9,849,118 $10,313,788

$10,083,041 $6,748,810 $5,861,344Non-Spendable

Revolving Cash ($10,000) ($10,000)

($10,000) ($10,000) ($10,000)Stores ($20,000) ($20,000)

($20,000) ($20,000) ($20,000)

Assigned/Designated 3-year Escrow $1,912,956 $1,912,956

$1,712,956 $2,112,956 $2,312,956

Gap Funding Assignment

$1,725,904 $1,341,332REU (5%) $3,680,566 $3,705,363

$3,811,977

REU (3%)

$2,228,610 $2,174,977UNDESIGNATED AMOUNT $4,225,596 $4,665,469

$4,528,108 $651,340 $2,079



EndingFundBalanceTheendingfundbalanceandmulti-yearprojectionsreflectedintheFirstInterimBudgetReportreflectdeficitspendinginthecurrentandsubsequenttwofiscalyearsrangingfrom$3.1millioninthecurrentyearto$3.3millionin2018-19and$0.9millionin2019-20.Thedistrictcananticipateending2019-20withlessthan$10,000inundesignatedfunds(asnotedpreviously,thiswouldhopefullybeenhancedbythereleaseoftheGapFundingAssignment;however,thosefundsareassignedpreciselybecauseoftheuncertainnatureofthatprojectedfundingincrease).Figure5:ComponentsoftheEndingBalance

ItshouldbenotedthatLACOEguidanceregardingreservelevelsstates:

CashmanagementchallengesmakeitevenmoreimperativethatdistrictsconsiderreservelevelsgreaterthantheminimumsrequiredwithintheState'sCriteriaandStandards.Reservesareespeciallycriticaltohavesufficientcashtomeetpayrollandotherobligations.Countyofficescontinuetoreinforcetheneedforreservesovertheminimumreserverequirements.Theexperienceofthemostrecentrecessionhasclearlydemonstratedtheseminimumlevelsarenotsufficienttoprotecteducationalprogramsfromseveredisruptioninaneconomicdownturn.Thetypical3.0percentreserveminimumrepresentslessthantwoweeksofpayrollformanydistricts.ManyLEAshaveestablishedreservepoliciescallingforhigherthanminimumreserves,recognizingtheirdutytomaintainfiscalsolvency.TheadequacyofareservelevelshouldbeassessedbasedontheLEA’sownspecificcircumstances.

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

$10,000,000

$11,000,000

2017-18 2018-19 2019-20

3-YearEscrow

GapFundingAssignment

REU(5%)

REU(3%)

UndesignatedAmount



ThecurrentendingfundbalancereflectedintheDistrict’smulti-yearprojectiondoesnotallowMBUSDtomaintainitscurrentgoalofa5%reserve,nordoesitsustainanyunassignedfundinginthesubsequentyears.Furthermore,ongoingprojecteddeficitspendingwillrequireadditionalreductionsinsubsequentyearswhentheDistrictadoptsits2018-19budget;planningforsuchreductionsshouldbeincorporatedintocurrentbudgetplanningdiscussions.

OngoingConcernsandPrioritiesItshouldbenotedthatinthecurrentandfutureyears,theDistrictwillneedtoaddressanumberoffundingandexpenditurechallenges:

• Anongoingstructuraldeficitwhich,ifnotaddressedthroughcontinuedexpenditurereductionorrevenueenhancementplans,willthreatenthedistrict’sabilitytomaintainadequatereservelevels

• Diminishingavailablereserves.• DiminishingincreasestostatefundingprovidedtodistrictsthroughtheLCFF• OngoingincreasestotheDistrict’scontributiontobenefitsforSTRSandPERS• Ongoingincreasestootherexpenditureareas,includinghealthandwelfarebenefits

andspecialeducationprograms• Increasingneedtoaddressfacilitiesmaintenanceneedsbyrestoringpersonneland

budgetthatwerereducedduringtherecessioninordertoaddressdeferredandincreasinglyurgentmaintenanceneeds

• Theimpactofnegotiatedsettlementswiththedistrict’sbargainingunits(bothcontractsaresettledwithregardstototalcompensationforthecurrentyear,butfutureyearsremainopen)

• Ongoingneedfortextbookandinstructionalmaterialsinvestment• Ongoingneedforhumancapitalinvestmentinmaintenanceandoperationsas

systemsareupgradedandasaresultofsignificantpersonnelreductionsinthisarea• Ongoingandincreasingneedsforthereplacementandupgradeoftechnology

infrastructureandhardware

OtherFundsTheFirstInterimBudgetReportincludesupdatedinformationregardingbeginningandendingfundbalancesalongwithrevenuesandexpensesforfundsotherthantheGeneralFund(Fund01)describedabove.CAFETERIAFUND(Fund13)Thisfundreflectsadjustmentstopersonnelcostsrelatedtoactualstodate,aswellasaslightincreasetothematerialsandsuppliesbudgettomatchactualstodate.Fund13.0 Beg.Bal. Revenues Expenditures (Deficit)/Increase EndingBal.AdoptedBudget $1,676,177 $1,816,700 $2,307,752 ($491,052) $1,185,125



FirstInterimChanges $0 $0 $843 ($843) ($843)FirstInterimBudget $1,676,177 $1,816,700 $2,308,595 ($491,895) $1,184,282Basedoncurrentprojections,thisfundwillmaintainapositiveendingfundbalance.BUILDINGFUND(Fund21)Therearenochangestothisfund’sbudget.

Fund21.0 Beg.Bal. Revenues Expenditures (Deficit)/Increase EndingBal.

AdoptedBudget ($281,495) $58,000,000 $16,165,646 $41,834,354 $41,552,859FirstInterimchanges $0 $0 $0 $0 $0FirstInterimBudget ($281,495) $58,000,000 $16,165,646 $41,834,354 $41,552,859Basedoncurrentprojections,thisfundwillmaintainapositiveendingfundbalance.CAPITALFACILITIESFUND(Fund25)Therearenochangestothisfund’sbudget.Fund25.0 Beg.Bal. Revenues Expenditures (Deficit)/Increase EndingBal.AdoptedBudget $2,605,804 $1,018,000 $22,000 $996,000 $3,601,804FirstInterimChanges $0 $0 $0 $0 $0FirstInterimBudget $2,605,804 $1,018,000 $22,000 $996,000 $3,601,804Basedoncurrentprojections,thisfundwillmaintainapositiveendingfundbalance.CAPITALPROJECTSFUND(Fund40)ThisfundreflectsadjustmentstoexpensestomatchlowerthananticipatedfinalFieldsProjectcostswhichoccurredin2016-17.ItshouldbenotedthatafurtherbudgetadjustmentwillberequiredastheentiresumintheendingfundbalancewillbeutilizedduringtheprocessofretiringthedebtfromtheDistrict’senergyproject.Withinthecurrentyear’santicipatedexpendituresis$104,314whichwillbeusedtoaddressupcomingsafetyprojectsasnotedonpage22.Itisanticipatedthatattheendofthecurrentyeartheendingbalancewillbezero,withnofundsremaininginFund40.Fund40.0 Beg.Bal. Revenues Expenditures (Deficit)/Increase EndingBal.AdoptedBudget $2,446,646 $0 $1,785,678 ($1,785,678) $660,968FirstInterimChanges $0 $0 ($142,159) $142,159 $142,159FirstInterimBudget $2,446,646 $0 $1,643,519 ($1,643,519) $803,127Basedoncurrentprojections,thisfundwillmaintainapositiveendingfundbalance.



OTHERENTERPRISEFUND(Fund63)Thisfundreflectsadjustmentstopersonnelcostsrelatedtoactualstodate,aswellasincreasestothematerialsandsuppliesandservicesbudgetstomatchactualstodate,includingadonationfromthePreschoolParentsAssociationtosupportaplaygroundimprovementprojectatthatcampus.Fund63.0 Beg.Bal. Revenues Expenditures (Deficit)/Increase EndingBal.AdoptedBudget $1,529,767 $3,961,381 $4,730,301 ($768,920) $760,847FirstInterimChanges $0 $78,000 ($31,098) $109,098 $109,098FIRSTInterimBudget $1,529,767 $4,039,381 $4,699,203 ($659,822) $869,945Basedoncurrentprojections,thisfundwillmaintainapositiveendingfundbalance.SELFINSURANCEFUND(Fund67)Therearenochangestothisfund’sbudget.Fund67.0 Beg.Bal. Revenues Expenditures (Deficit)/Increase EndingBal.AdoptedBudget $84,265 $600 $13,000 ($12,400) $71,865FirstInterimChanges $0 $0 $0 $0 $0FirstInterimBudget $84,265 $600 $13,000 ($12,400) $71,865Basedoncurrentprojections,thisfundwillmaintainapositiveendingfundbalance.RETIREEBENEFITFUND(Fund71)Therearenochangestothisfund’sbudget.Fund71.0 Beg.Bal. Revenues Expenditures (Deficit)/Increase EndingBal.AdoptedBudget $221,733 $2,000 $68,000 ($66,000) $155,733FirstInterimChanges $0 $0 $0 $0 $0FirstInterimBudget $221,733 $2,000 $68,000 ($66,000) $155,733Basedoncurrentprojections,thisfundwillmaintainapositiveendingfundbalance.

DetailedBudgetFormsThefollowingpagesincludethedetailedbudgetdocuments.ThebudgetformatestablishedbytheStateandLACOEandcomplieswiththeStandardizedAccountCodeStructure(SACS)usedthroughoutthestateaswellasanylocallyprescribedrequirements.

BudgetFormsEachfundisreportedseparatelyintheSACSformatandprovidesacolumnarviewoftheadopted,currentoperatingbudget,expendituresbasedonthecloseoftheprescribedreportingperiod,proposedbudget,andthedifferencebetweenproposedandapproved



operatingbudget.Inadditiontothecolumnarreviewoffiscalyearchangethebudgetisbrokendownbydescriptionofrevenue,expenditures,excess(deficiencyofrevenueoverexpenditures),otherfinancingsources,netchangetofundbalancefortheyear,andtheresultingendingbalancebasedonthebeginningbalance(prioryearclosingendingbalance).Definitions17areasfollows:

Revenue:Theprimaryfinancialsourceofafund.Revenuesarerecognizedwhenassetsareincreasedwithoutincreasingliabilitiesorincurringanexpendituresreimbursement.Expenditures:Thecostsofgoodsdeliveredorservicesrendered,whetherpaidorunpaid,includedexpenses,provisionsfordebt.Theexpensesaretobenefitthecurrentfiscalperiod.OtherFinancingSources/Uses:Reportingofsourcesincludeslong-termdebtproceeds,operatingtransfersin,andmaterialproceedsoffixedassetdispositions.Reportingofusesincludesoperatingtransfersout.FundBalance:Thedifferencebetweenassetsandliabilities.Thefundequityofgovernmentalandtrustfunds.

CriteriaandStandardsThecriteriaandstandardswerecreatedtodevelop,review,andassessschooldistrictandcountyofficeofeducationbudgetsandinterimfinancialreports.Theyareintendedtoprovideameasurementsystemforfiscalsolvencyonaperiodicbasis.TheDistrict’sbudgetismeasuredagainstthestandards,andadeterminationofwhetherthestandardshavebeen“met”or“notmet”ismade;thisdeterminationisintendedtofosterdialog,explanationsandmoredetailedanalysisonthepartoftheBoardofEducation,Staff,andtheCountyOfficeintheirreview.Theareasincludedare:

StandardCategories1. FundandCashBalances2. Reserves3. DeficitSpending4. AverageDailyAttendance5. Enrollment6. ComparisonofEnrollmenttoADA7. LocalControlFundingFormulaRevenue8. SalariesandBenefitsinProportiontoExpenditures9. ChangesinOtherRevenuesandExpenditures10. FacilitiesMaintenanceSupplementalinformationS-1 Contingentliabilitiesdisclosure

17CaliforniaSchoolAccountingManual,RevisedOctober2011.GlossarySection



S-2 UsingonetimerevenuestofundongoingexpensesS-3 ContingentrevenuesdueS-4 ContributionamountsS-5 Long-termcommitmentsdisclosureS-6 UnfundedliabilitiesS-7 TemporaryInterfundBorrowingsS-8 StatusofLaborAgreementsDisclosureS-9 StatusofOtherFundsAdditionalFiscalIndicatorsA-1 NegativeCashFlowA-2 IndependentPositionControlA-3 DecliningEnrollmentA-4 CharterSchoolImpactA-5 SalaryincreasestoCOLAA-6 UncappedhealthbenefitsA-7 IndependentfinancialsystemA-8 FiscaldistressreportsA-9 ChangeofCBOorSuperintendentinayear

SACSBudgetReportTheDistrict’sSACSBudgetReporthasbeenpreparedandispresentedsimultaneouslywiththeBudgetNarrative;thedocumentsarepublishedandpostedalongsideeachothertotheBoardandtothepublic.

Manhattan Beach UnifiedLos Angeles County

First InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2017-1819 75333 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ci (Rev 04/03/2017) Page 1 of 3 Printed: 12/8/2017 12:07 PM

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using thestate-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 specialmeeting 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 13, 2017 Signed:President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

X POSITIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

QUALIFIED CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict 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: Dawnalyn Murakawa-Leopard Telephone: 310-318-7345 Ext 5943

Title: Deputy Superintendent E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Reviewform (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification,and should be carefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years hasnot changed by more than two percent since budget adoption. X




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since budgetadoption.

X

3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the currentand two subsequent fiscal years is consistent with historical ratios. X

4 Local Control FundingFormula (LCFF) Revenue

Projected LCFF revenue for any of the current or two subsequentfiscal years has not changed by more than two percent since budgetadoption.

X

5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since budget adoption.

X

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since budget adoption.

X

7 Ongoing and MajorMaintenance Account

If applicable, changes occurring since budget adoption meet therequired contribution to the ongoing and major maintenance account(i.e., restricted maintenance account).

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

10 Reserves Available reserves (e.g., reserve for economic uncertainties,unassigned/unappropriated amounts) meet minimum requirementsfor the current and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) occurred since budgetadoption that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures funded with one-timerevenues that have changed since budget adoption by more than fivepercent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel taxes, forestreserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since budget adoption by more than $20,000 and more than5% for any of the current or two subsequent fiscal years?

X




Form CI


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

agreements? X

• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2016-17) annualpayment?

X

• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (OPEB)? X

• If yes, have there been changes since budget adoption in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the district operate any self-insurance programs (e.g., workers'compensation)? X

• If yes, have there been changes since budget adoption in self-insurance liabilities? n/a

S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations stillunsettled for:• Certificated? (Section S8A, Line 1b)• Classified? (Section S8B, Line 1b)• Management/supervisor/confidential? (Section S8C, Line 1b) n/a

S8 Labor Agreement BudgetRevisions

For negotiations settled since budget adoption, per GovernmentCode Section 3547.5(c), are budget revisions still needed to meet thecosts of the collective bargaining agreement(s) for:• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a

S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the current

fiscal year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thecurrent or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X

This Page is Blank.


2017-18 First InterimGeneral Fund

Multiyear ProjectionsUnrestricted

19 75333 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: mypi (Rev 03/30/2015) Page 1 Printed: 12/8/2017 11:36 AM

DescriptionObjectCodes

Projected YearTotals

(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2018-19Projection

(C)

%Change

(Cols. E-C/C)(D)

2019-20Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 52,254,881.00 2.13% 53,366,093.00 1.17% 53,989,802.00 2. Federal Revenues 8100-8299 0.00 0.00% 0.00% 3. Other State Revenues 8300-8599 2,202,960.00 -43.49% 1,244,925.00 0.00% 1,244,925.00 4. Other Local Revenues 8600-8799 3,060,455.00 -17.00% 2,540,303.00 1.39% 2,575,606.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 (16,903,112.00) 0.83% (17,043,993.00) 8.40% (18,475,419.00)

6. Total (Sum lines A1 thru A5c) 40,615,184.00 -1.25% 40,107,328.00 -1.93% 39,334,914.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 24,230,419.00 22,432,914.00

b. Step & Column Adjustment 314,995.00 291,628.00

c. Cost-of-Living Adjustment

d. Other Adjustments (2,112,500.00) (3,244,800.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 24,230,419.00 -7.42% 22,432,914.00 -13.16% 19,479,742.00

2. Classified Salaries

a. Base Salaries 5,252,323.00 5,320,603.00



d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 5,252,323.00 1.30% 5,320,603.00 1.30% 5,389,771.00

3. Employee Benefits 3000-3999 9,798,566.00 4.99% 10,287,098.00 1.62% 10,454,139.00

4. Books and Supplies 4000-4999 1,326,477.00 3.20% 1,368,924.00 2.90% 1,408,623.00

5. Services and Other Operating Expenditures 5000-5999 3,196,109.00 3.76% 3,316,384.00 2.90% 3,412,559.00

6. Capital Outlay 6000-6999 118,204.00 -33.57% 78,519.00 0.00% 78,519.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 156,124.00 0.00% 156,124.00 0.00% 156,124.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (157,097.00) 0.00% (157,097.00) 0.00% (157,097.00) 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00%

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 43,921,125.00 -2.54% 42,803,469.00 -6.03% 40,222,380.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (3,305,941.00) (2,696,141.00) (887,466.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 12,750,892.15 9,444,951.15 6,748,810.15

2. Ending Fund Balance (Sum lines C and D1) 9,444,951.15 6,748,810.15 5,861,344.15

3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 30,000.00 30,000.00 30,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 1,712,956.00 3,838,860.00 3,654,288.00 e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 4,053,459.66 2,228,610.00 2,174,977.00

2. Unassigned/Unappropriated 9790 3,648,535.49 651,340.15 2,079.15

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 9,444,951.15 6,748,810.15 5,861,344.15



Multiyear ProjectionsUnrestricted

19 75333 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2018-19Projection

(C)

%Change

(Cols. E-C/C)(D)

2019-20Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 4,053,459.66 2,228,610.00 2,174,977.00

c. Unassigned/Unappropriated 9790 3,648,535.49 651,340.15 2,079.15

(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)

2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00

b. Reserve for Economic Uncertainties 9789 0.00

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 7,701,995.15 2,879,950.15 2,177,056.15

F. ASSUMPTIONSPlease 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 lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Projected reductions in lines B1d, B2d, and B10 are staffing reductions to address the deficit spending.Projected reductions in lines B1d, B2d, and B10 are staffing reductions to address the deficit spending.



Multiyear ProjectionsRestricted

19 75333 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2018-19Projection

(C)

%Change

(Cols. E-C/C)(D)

2019-20Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00 0.00% 0.00 2. Federal Revenues 8100-8299 1,688,744.00 0.00% 1,688,744.00 0.00% 1,688,744.00 3. Other State Revenues 8300-8599 6,406,881.00 -4.06% 6,146,700.00 0.00% 6,146,700.00 4. Other Local Revenues 8600-8799 7,556,523.00 -21.05% 5,965,997.00 0.00% 5,965,997.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 16,903,112.00 0.83% 17,043,993.00 8.40% 18,475,419.00

6. Total (Sum lines A1 thru A5c) 32,555,260.00 -5.25% 30,845,434.00 4.64% 32,276,860.00



a. Base Salaries 9,364,387.00 9,280,360.00



d. Other Adjustments (203,123.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 9,364,387.00 -0.90% 9,280,360.00 1.30% 9,401,005.00


a. Base Salaries 7,019,035.00 7,045,661.00



d. Other Adjustments (63,792.00)



4. Books and Supplies 4000-4999 1,607,574.00 -45.90% 869,765.68 0.55% 874,575.00

5. Services and Other Operating Expenditures 5000-5999 6,034,815.00 -10.65% 5,392,093.00 0.20% 5,402,971.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 55,097.00 0.00% 55,097.00 0.00% 55,097.00 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 32,318,408.00 -2.58% 31,483,523.68 2.52% 32,276,860.00


(Line A6 minus line B11) 236,852.00 (638,089.68) 0.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 401,237.68 638,089.68 0.00

2. Ending Fund Balance (Sum lines C and D1) 638,089.68 0.00 0.00 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 0.00

b. Restricted 9740 638,089.68 c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 638,089.68 0.00 0.00



Multiyear ProjectionsRestricted

19 75333 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2018-19Projection

(C)

%Change

(Cols. E-C/C)(D)

2019-20Projection

(E)

E. AVAILABLE RESERVES

1. General Fund a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Reductions in lines B1d, B2d, and B10 represents one-time expenses from local donations.Reductions in lines B1d, B2d, and B10 represents one-time expenses from local donations.



Multiyear ProjectionsUnrestricted/Restricted

19 75333 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2018-19Projection

(C)

%Change

(Cols. E-C/C)(D)

2019-20Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 52,254,881.00 2.13% 53,366,093.00 1.17% 53,989,802.00 2. Federal Revenues 8100-8299 1,688,744.00 0.00% 1,688,744.00 0.00% 1,688,744.00 3. Other State Revenues 8300-8599 8,609,841.00 -14.15% 7,391,625.00 0.00% 7,391,625.00 4. Other Local Revenues 8600-8799 10,616,978.00 -19.88% 8,506,300.00 0.42% 8,541,603.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 73,170,444.00 -3.03% 70,952,762.00 0.93% 71,611,774.00



a. Base Salaries 33,594,806.00 31,713,274.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (2,315,623.00) (3,244,800.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 33,594,806.00 -5.60% 31,713,274.00 -8.93% 28,880,747.00


a. Base Salaries 12,271,358.00 12,366,264.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (63,792.00) 0.00



4. Books and Supplies 4000-4999 2,934,051.00 -23.70% 2,238,689.68 1.99% 2,283,198.00

5. Services and Other Operating Expenditures 5000-5999 9,230,924.00 -5.66% 8,708,477.00 1.23% 8,815,530.00

6. Capital Outlay 6000-6999 118,204.00 -33.57% 78,519.00 0.00% 78,519.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 (102,000.00) 0.00% (102,000.00) 0.00% (102,000.00) 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 76,239,533.00 -2.56% 74,286,992.68 -2.41% 72,499,240.00


(Line A6 minus line B11) (3,069,089.00) (3,334,230.68) (887,466.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 13,152,129.83 10,083,040.83 6,748,810.15 2. Ending Fund Balance (Sum lines C and D1) 10,083,040.83 6,748,810.15 5,861,344.15 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 30,000.00 30,000.00 30,000.00

b. Restricted 9740 638,089.68 0.00 0.00

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 1,712,956.00 3,838,860.00 3,654,288.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 4,053,459.66 2,228,610.00 2,174,977.00

2. Unassigned/Unappropriated 9790 3,648,535.49 651,340.15 2,079.15 f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 10,083,040.83 6,748,810.15 5,861,344.15



Multiyear ProjectionsUnrestricted/Restricted

19 75333 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2018-19Projection

(C)

%Change

(Cols. E-C/C)(D)

2019-20Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)

1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 4,053,459.66 2,228,610.00 2,174,977.00

c. Unassigned/Unappropriated 9790 3,648,535.49 651,340.15 2,079.15

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2c) 7,701,995.15 2,879,950.15 2,177,056.15

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 10.10% 3.88% 3.00%

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? Yes

b. If you are the SELPA AU and are excluding special

education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column 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) 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form AI, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 6,408.92 6,314.94 6,263.37

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 76,239,533.00 74,286,992.68 72,499,240.00

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 76,239,533.00 74,286,992.68 72,499,240.00

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 10 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 2,287,185.99 2,228,609.78 2,174,977.20

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00

g. Reserve Standard (Greater of Line F3e or F3f) 2,287,185.99 2,228,609.78 2,174,977.20

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES



Unrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance

19 75333 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fundi-a (Rev 06/08/2017) Page 1 Printed: 12/8/2017 11:32 AM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)


(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 52,291,600.00 52,291,600.00 6,913,498.52 52,254,881.00 (36,719.00) -0.1%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 1,227,593.00 2,188,187.00 10,374.13 2,202,960.00 14,773.00 0.7%

4) Other Local Revenue 8600-8799 2,506,028.00 2,506,028.00 456,089.18 3,060,455.00 554,427.00 22.1%

5) TOTAL, REVENUES 56,025,221.00 56,985,815.00 7,379,961.83 57,518,296.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 24,641,811.00 24,641,811.00 4,420,821.48 24,230,419.00 411,392.00 1.7%

2) Classified Salaries 2000-2999 5,308,343.00 5,308,343.00 1,203,423.48 5,252,323.00 56,020.00 1.1%

3) Employee Benefits 3000-3999 9,760,049.00 9,760,049.00 1,784,835.53 9,798,566.00 (38,517.00) -0.4%

4) Books and Supplies 4000-4999 1,359,919.00 1,359,919.00 443,722.97 1,326,477.00 33,442.00 2.5%

5) Services and Other Operating Expenditures 5000-5999 2,970,439.00 2,970,439.00 1,553,722.80 3,196,109.00 (225,670.00) -7.6%

6) Capital Outlay 6000-6999 70,663.00 70,663.00 78,518.83 118,204.00 (47,541.00) -67.3%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 293,000.00 293,000.00 115,354.78 156,124.00 136,876.00 46.7%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (157,097.00) (157,097.00) 0.00 (157,097.00) 0.00 0.0%

9) TOTAL, EXPENDITURES 44,247,127.00 44,247,127.00 9,600,399.87 43,921,125.00

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 11,778,094.00 12,738,688.00 (2,220,438.04) 13,597,171.00

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

3) Contributions 8980-8999 (15,523,914.00) (16,019,838.00) 0.00 (16,903,112.00) (883,274.00) 5.5%

4) TOTAL, OTHER FINANCING SOURCES/USES (15,523,914.00) (16,019,838.00) 0.00 (16,903,112.00)




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (3,745,820.00) (3,281,150.00) (2,220,438.04) (3,305,941.00)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 12,750,892.15 12,750,892.15 12,750,892.15 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 12,750,892.15 12,750,892.15 12,750,892.15

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 12,750,892.15 12,750,892.15 12,750,892.15

2) Ending Balance, June 30 (E + F1e) 9,005,072.15 9,469,742.15 9,444,951.15

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 10,000.00 10,000.00 10,000.00

Stores 9712 20,000.00 20,000.00 20,000.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 0.00 0.00 d) Assigned

Other Assignments 9780 1,912,956.00 1,912,956.00 1,712,956.00

Escrow Account 0000 9780 1,912,956.00

Escrow Account 0000 9780 1,912,956.00

Escrow Account 0000 9780 1,712,956.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 3,994,767.66 4,019,564.66 4,053,459.66

Unassigned/Unappropriated Amount 9790 3,067,348.49 3,507,221.49 3,648,535.49




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 14,954,496.00 14,954,496.00 4,524,822.00 14,063,089.00 (891,407.00) -6.0%

Education Protection Account State Aid - Current Year 8012 1,999,212.00 1,999,212.00 331,594.00 1,326,376.00 (672,836.00) -33.7%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 209,384.00 209,384.00 0.00 211,571.00 2,187.00 1.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%

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

County & District Taxes Secured Roll Taxes 8041 31,818,736.00 31,818,736.00 0.00 33,117,029.00 1,298,293.00 4.1%

Unsecured Roll Taxes 8042 1,141,828.00 1,141,828.00 958,497.15 1,176,500.00 34,672.00 3.0%

Prior Years' Taxes 8043 634,846.00 634,846.00 1,030,015.82 527,094.00 (107,752.00) -17.0%

Supplemental Taxes 8044 268,326.00 268,326.00 45,228.11 318,370.00 50,044.00 18.7%

Education Revenue Augmentation Fund (ERAF) 8045 1,264,772.00 1,264,772.00 17,331.54 1,506,134.00 241,362.00 19.1%

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 8,718.00 8,718.00 New

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 6,009.90 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 52,291,600.00 52,291,600.00 6,913,498.52 52,254,881.00 (36,719.00) -0.1% 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 52,291,600.00 52,291,600.00 6,913,498.52 52,254,881.00 (36,719.00) -0.1%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Donated Food Commodities 8221 0.00 0.00 0.00 0.00

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%

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

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

Title I, Part A, Basic 3010 8290

Title I, Part D, Local Delinquent Programs 3025 8290

Title II, Part A, Educator Quality 4035 8290




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Education Program 4201 8290

Title III, Part A, English Learner Program 4203 8290

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

Other NCLB / Every Student Succeeds Act

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

5510 8290

Career and Technical Education 3500-3599 8290

All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement Prior Years 6360 8319

Special Education Master Plan Current Year 6500 8311

Prior Years 6500 8319

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

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

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 250,442.00 1,211,036.00 0.00 1,211,036.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 977,151.00 977,151.00 9,564.13 990,424.00 13,273.00 1.4%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

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

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

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Career Technical Education Incentive Grant Program 6387 8590

Drug/Alcohol/Tobacco Funds 6650, 6690 8590

California Clean Energy Jobs Act 6230 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

Quality Education Investment Act 7400 8590

Common Core State Standards Implementation 7405 8590

All Other State Revenue All Other 8590 0.00 0.00 810.00 1,500.00 1,500.00 New

TOTAL, OTHER STATE REVENUE 1,227,593.00 2,188,187.00 10,374.13 2,202,960.00 14,773.00 0.7%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

Non-Ad Valorem 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

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

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 1,582,302.00 1,582,302.00 159,386.73 1,610,230.00 27,928.00 1.8%

Interest 8660 50,000.00 50,000.00 126,427.73 176,384.00 126,384.00 252.8%

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

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

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

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

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Local Revenue 8699 873,726.00 873,726.00 170,274.72 1,273,841.00 400,115.00 45.8%

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

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793

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%

From JPAs 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 2,506,028.00 2,506,028.00 456,089.18 3,060,455.00 554,427.00 22.1%

TOTAL, REVENUES 56,025,221.00 56,985,815.00 7,379,961.83 57,518,296.00 532,481.00 0.9%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 21,809,959.00 21,809,959.00 3,824,569.51 21,431,056.00 378,903.00 1.7%

Certificated Pupil Support Salaries 1200 469,022.00 469,022.00 54,154.58 417,420.00 51,602.00 11.0%

Certificated Supervisors' and Administrators' Salaries 1300 2,299,341.00 2,299,341.00 530,665.85 2,318,454.00 (19,113.00) -0.8%

Other Certificated Salaries 1900 63,489.00 63,489.00 11,431.54 63,489.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 24,641,811.00 24,641,811.00 4,420,821.48 24,230,419.00 411,392.00 1.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 382,543.00 382,543.00 56,221.46 403,178.00 (20,635.00) -5.4%

Classified Support Salaries 2200 2,245,341.00 2,245,341.00 575,634.10 2,226,770.00 18,571.00 0.8%

Classified Supervisors' and Administrators' Salaries 2300 422,152.00 422,152.00 104,526.78 418,107.00 4,045.00 1.0%

Clerical, Technical and Office Salaries 2400 2,256,707.00 2,256,707.00 467,041.14 2,202,668.00 54,039.00 2.4%

Other Classified Salaries 2900 1,600.00 1,600.00 0.00 1,600.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 5,308,343.00 5,308,343.00 1,203,423.48 5,252,323.00 56,020.00 1.1%

EMPLOYEE BENEFITS

STRS 3101-3102 3,639,842.00 3,639,842.00 668,649.64 3,574,008.00 65,834.00 1.8%

PERS 3201-3202 725,441.00 725,441.00 169,748.22 715,709.00 9,732.00 1.3%

OASDI/Medicare/Alternative 3301-3302 756,191.00 756,191.00 166,555.09 740,422.00 15,769.00 2.1%

Health and Welfare Benefits 3401-3402 3,715,307.00 3,715,307.00 387,670.64 3,858,653.00 (143,346.00) -3.9%

Unemployment Insurance 3501-3502 15,280.00 15,280.00 2,950.36 15,065.00 215.00 1.4%

Workers' Compensation 3601-3602 632,524.00 632,524.00 121,647.73 619,245.00 13,279.00 2.1%

OPEB, Allocated 3701-3702 10,000.00 10,000.00 2,150.96 10,000.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 265,464.00 265,464.00 265,462.89 265,464.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 9,760,049.00 9,760,049.00 1,784,835.53 9,798,566.00 (38,517.00) -0.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 236,088.00 236,088.00 6,717.86 225,888.00 10,200.00 4.3%

Books and Other Reference Materials 4200 14,228.00 14,228.00 (2,615.04) 31,332.00 (17,104.00) -120.2%

Materials and Supplies 4300 497,527.00 497,527.00 216,403.04 430,889.00 66,638.00 13.4%

Noncapitalized Equipment 4400 612,076.00 612,076.00 223,217.11 638,368.00 (26,292.00) -4.3%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,359,919.00 1,359,919.00 443,722.97 1,326,477.00 33,442.00 2.5%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 77,000.00 77,000.00 0.00 150,391.00 (73,391.00) -95.3%

Travel and Conferences 5200 135,897.00 135,897.00 73,584.20 146,105.00 (10,208.00) -7.5%

Dues and Memberships 5300 17,025.00 17,025.00 27,808.42 39,940.00 (22,915.00) -134.6%

Insurance 5400-5450 611,600.00 611,600.00 555,475.00 555,475.00 56,125.00 9.2%

Operations and Housekeeping Services 5500 836,002.00 836,002.00 242,440.30 805,002.00 31,000.00 3.7%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 165,736.00 165,736.00 294,313.94 305,043.00 (139,307.00) -84.1%

Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 1,043,179.00 1,043,179.00 335,045.55 1,117,153.00 (73,974.00) -7.1%

Communications 5900 84,000.00 84,000.00 25,055.39 77,000.00 7,000.00 8.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,970,439.00 2,970,439.00 1,553,722.80 3,196,109.00 (225,670.00) -7.6%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Equipment 6400 70,663.00 70,663.00 78,518.83 118,204.00 (47,541.00) -67.3%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 70,663.00 70,663.00 78,518.83 118,204.00 (47,541.00) -67.3%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0%

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

Payments to County Offices 7142 50,000.00 50,000.00 9,230.78 50,000.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221

To County Offices 6500 7222

To JPAs 6500 7223

ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221

To County Offices 6360 7222

To JPAs 6360 7223

Other Transfers of Apportionments All Other 7221-7223 243,000.00 243,000.00 106,124.00 106,124.00 136,876.00 56.3%

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

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

Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 293,000.00 293,000.00 115,354.78 156,124.00 136,876.00 46.7%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (55,097.00) (55,097.00) 0.00 (55,097.00) 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (102,000.00) (102,000.00) 0.00 (102,000.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (157,097.00) (157,097.00) 0.00 (157,097.00) 0.00 0.0%

TOTAL, EXPENDITURES 44,247,127.00 44,247,127.00 9,600,399.87 43,921,125.00 326,002.00 0.7%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0%

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

INTERFUND TRANSFERS OUT

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

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

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

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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

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

Proceeds

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

Other Sources

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

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

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

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

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (15,523,914.00) (16,019,838.00) 0.00 (16,903,112.00) (883,274.00) 5.5%

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

(e) TOTAL, CONTRIBUTIONS (15,523,914.00) (16,019,838.00) 0.00 (16,903,112.00) (883,274.00) 5.5%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (15,523,914.00) (16,019,838.00) 0.00 (16,903,112.00) (883,274.00) 5.5%



Restricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

19 75333 0000000Form 01I

California Dept of EducationSACS Financial Repor04/10/2017) Page 1 Printed: 12/8/2017 11:32 AM


Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,751,188.00 1,751,188.00 31,473.00 1,688,744.00 (62,444.00) -3.6%

3) Other State Revenue 8300-8599 6,520,361.00 6,520,361.00 166,568.95 6,406,881.00 (113,480.00) -1.7%

4) Other Local Revenue 8600-8799 6,011,545.00 6,011,545.00 917,256.80 7,556,523.00 1,544,978.00 25.7%

5) TOTAL, REVENUES 14,283,094.00 14,283,094.00 1,115,298.75 15,652,148.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 9,089,646.00 9,089,646.00 1,801,114.00 9,364,387.00 (274,741.00) -3.0%

2) Classified Salaries 2000-2999 6,554,027.00 6,554,027.00 1,420,553.43 7,019,035.00 (465,008.00) -7.1%

3) Employee Benefits 3000-3999 7,677,203.00 7,677,203.00 872,160.11 7,951,249.00 (274,046.00) -3.6%

4) Books and Supplies 4000-4999 705,198.00 705,198.00 483,766.34 1,607,574.00 (902,376.00) -128.0%

5) Services and Other Operating Expenditures 5000-5999 4,976,387.00 5,472,311.00 554,231.65 6,034,815.00 (562,504.00) -10.3%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 306,642.00 306,642.00 (23,867.00) 286,251.00 20,391.00 6.6%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 55,097.00 55,097.00 0.00 55,097.00 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B9) (15,081,106.00) (15,577,030.00) (3,992,659.78) (16,666,260.00)



b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

3) Contributions 8980-8999 15,523,914.00 16,019,838.00 0.00 16,903,112.00 883,274.00 5.5%

4) TOTAL, OTHER FINANCING SOURCES/USES 15,523,914.00 16,019,838.00 0.00 16,903,112.00




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) 442,808.00 442,808.00 (3,992,659.78) 236,852.00


1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 401,237.68 401,237.68 401,237.68 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 401,237.68 401,237.68 401,237.68


e) Adjusted Beginning Balance (F1c + F1d) 401,237.68 401,237.68 401,237.68

2) Ending Balance, June 30 (E + F1e) 844,045.68 844,045.68 638,089.68

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

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 844,045.68 844,045.68 638,089.68



Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00

Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00

Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

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

County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00

Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00

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

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

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

Subtotal, LCFF Sources 0.00 0.00 0.00 0.00 LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091


Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00



TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 1,003,760.00 1,003,760.00 0.00 1,003,760.00 0.00 0.0%

Special Education Discretionary Grants 8182 456,570.00 456,570.00 0.00 456,570.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


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

Title I, Part A, Basic 3010 8290 209,231.00 209,231.00 13,289.00 155,678.00 (53,553.00) -25.6%

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

Title II, Part A, Educator Quality 4035 8290 81,627.00 81,627.00 18,184.00 72,736.00 (8,891.00) -10.9%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

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

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

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


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

5510 8290 0.00 0.00 0.00 0.00 0.00 0.0%

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


TOTAL, FEDERAL REVENUE 1,751,188.00 1,751,188.00 31,473.00 1,688,744.00 (62,444.00) -3.6%

OTHER STATE REVENUE


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

Special Education Master Plan Current Year 6500 8311 2,429,137.00 2,429,137.00 135,664.00 2,429,137.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00

Lottery - Unrestricted and Instructional Materia 8560 305,360.00 305,360.00 30,904.95 337,424.00 32,064.00 10.5%


Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



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

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

Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

California Clean Energy Jobs Act 6230 8590 249,710.00 249,710.00 0.00 249,710.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

All Other State Revenue All Other 8590 3,536,154.00 3,536,154.00 0.00 3,390,610.00 (145,544.00) -4.1%

TOTAL, OTHER STATE REVENUE 6,520,361.00 6,520,361.00 166,568.95 6,406,881.00 (113,480.00) -1.7%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE


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' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%


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 Taxes 8629 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%


Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00

Non-Resident Students 8672 0.00 0.00 0.00 0.00


Interagency Services 8677 65,000.00 65,000.00 78,499.00 78,499.00 13,499.00 20.8%



Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustme 8691 0.00 0.00 0.00 0.00

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

All Other Local Revenue 8699 5,946,545.00 5,946,545.00 838,757.80 7,478,024.00 1,531,479.00 25.8%

Tuition 8710 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 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 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 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%




TOTAL, OTHER LOCAL REVENUE 6,011,545.00 6,011,545.00 917,256.80 7,556,523.00 1,544,978.00 25.7%

TOTAL, REVENUES 14,283,094.00 14,283,094.00 1,115,298.75 15,652,148.00 1,369,054.00 9.6%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 6,457,594.00 6,457,594.00 1,259,042.26 6,622,277.00 (164,683.00) -2.6%

Certificated Pupil Support Salaries 1200 1,967,575.00 1,967,575.00 378,613.54 1,971,136.00 (3,561.00) -0.2%

Certificated Supervisors' and Administrators' Salaries 1300 664,477.00 664,477.00 156,523.99 721,974.00 (57,497.00) -8.7%

Other Certificated Salaries 1900 0.00 0.00 6,934.21 49,000.00 (49,000.00) New

TOTAL, CERTIFICATED SALARIES 9,089,646.00 9,089,646.00 1,801,114.00 9,364,387.00 (274,741.00) -3.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 5,014,836.00 5,014,836.00 1,030,231.61 5,335,056.00 (320,220.00) -6.4%

Classified Support Salaries 2200 1,183,304.00 1,183,304.00 301,593.50 1,287,242.00 (103,938.00) -8.8%


Clerical, Technical and Office Salaries 2400 241,874.00 241,874.00 62,975.09 283,724.00 (41,850.00) -17.3%


TOTAL, CLASSIFIED SALARIES 6,554,027.00 6,554,027.00 1,420,553.43 7,019,035.00 (465,008.00) -7.1%

EMPLOYEE BENEFITS

STRS 3101-3102 3,898,871.00 3,898,871.00 224,972.28 3,933,615.00 (34,744.00) -0.9%

PERS 3201-3202 956,374.00 956,374.00 206,272.03 1,027,273.00 (70,899.00) -7.4%

OASDI/Medicare/Alternative 3301-3302 594,049.00 594,049.00 130,456.57 648,220.00 (54,171.00) -9.1%


Unemployment Insurance 3501-3502 7,118.00 7,118.00 1,477.27 7,631.00 (513.00) -7.2%

Workers' Compensation 3601-3602 295,679.00 295,679.00 62,172.81 317,401.00 (21,722.00) -7.3%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 7,677,203.00 7,677,203.00 872,160.11 7,951,249.00 (274,046.00) -3.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 228,560.00 228,560.00 131,222.04 299,886.00 (71,326.00) -31.2%

Books and Other Reference Materials 4200 0.00 0.00 0.00 8,004.00 (8,004.00) New

Materials and Supplies 4300 407,175.00 407,175.00 238,312.91 921,582.00 (514,407.00) -126.3%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 705,198.00 705,198.00 483,766.34 1,607,574.00 (902,376.00) -128.0%


Subagreements for Services 5100 3,874,682.00 3,874,682.00 150,825.44 3,572,586.00 302,096.00 7.8%


Dues and Memberships 5300 0.00 0.00 9,029.00 9,029.00 (9,029.00) New

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 287,000.00 287,000.00 86,483.72 286,120.00 880.00 0.3%



Professional/Consulting Services and Operating Expenditures 5800 785,598.00 1,281,522.00 292,358.14 2,022,396.00 (740,874.00) -57.8%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 4,976,387.00 5,472,311.00 554,231.65 6,034,815.00 (562,504.00) -10.3%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%



State Special Schools 7130 44,000.00 44,000.00 0.00 70,000.00 (26,000.00) -59.1%


Payments to County Offices 7142 237,642.00 237,642.00 (23,867.00) 191,251.00 46,391.00 19.5%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0%


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 25,000.00 25,000.00 0.00 25,000.00 0.00 0.0%





TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 306,642.00 306,642.00 (23,867.00) 286,251.00 20,391.00 6.6%


Transfers of Indirect Costs 7310 55,097.00 55,097.00 0.00 55,097.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 55,097.00 55,097.00 0.00 55,097.00 0.00 0.0%

TOTAL, EXPENDITURES 29,364,200.00 29,860,124.00 5,107,958.53 32,318,408.00 (2,458,284.00) -8.2%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00










OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 15,523,914.00 16,019,838.00 0.00 16,903,112.00 883,274.00 5.5%


(e) TOTAL, CONTRIBUTIONS 15,523,914.00 16,019,838.00 0.00 16,903,112.00 883,274.00 5.5%


(a - b + c - d + e) 15,523,914.00 16,019,838.00 0.00 16,903,112.00 (883,274.00) 5.5%



Summary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance

19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 52,291,600.00 52,291,600.00 6,913,498.52 52,254,881.00 (36,719.00) -0.1%

2) Federal Revenue 8100-8299 1,751,188.00 1,751,188.00 31,473.00 1,688,744.00 (62,444.00) -3.6%

3) Other State Revenue 8300-8599 7,747,954.00 8,708,548.00 176,943.08 8,609,841.00 (98,707.00) -1.1%

4) Other Local Revenue 8600-8799 8,517,573.00 8,517,573.00 1,373,345.98 10,616,978.00 2,099,405.00 24.6%

5) TOTAL, REVENUES 70,308,315.00 71,268,909.00 8,495,260.58 73,170,444.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 33,731,457.00 33,731,457.00 6,221,935.48 33,594,806.00 136,651.00 0.4%

2) Classified Salaries 2000-2999 11,862,370.00 11,862,370.00 2,623,976.91 12,271,358.00 (408,988.00) -3.4%

3) Employee Benefits 3000-3999 17,437,252.00 17,437,252.00 2,656,995.64 17,749,815.00 (312,563.00) -1.8%

4) Books and Supplies 4000-4999 2,065,117.00 2,065,117.00 927,489.31 2,934,051.00 (868,934.00) -42.1%

5) Services and Other Operating Expenditures 5000-5999 7,946,826.00 8,442,750.00 2,107,954.45 9,230,924.00 (788,174.00) -9.3%

6) Capital Outlay 6000-6999 70,663.00 70,663.00 78,518.83 118,204.00 (47,541.00) -67.3%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 599,642.00 599,642.00 91,487.78 442,375.00 157,267.00 26.2%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (102,000.00) (102,000.00) 0.00 (102,000.00) 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B9) (3,303,012.00) (2,838,342.00) (6,213,097.82) (3,069,089.00)



b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

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




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (3,303,012.00) (2,838,342.00) (6,213,097.82) (3,069,089.00)


1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 13,152,129.83 13,152,129.83 13,152,129.83 0.00 0.0%






Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 10,000.00 10,000.00 10,000.00

Stores 9712 20,000.00 20,000.00 20,000.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 844,045.68 844,045.68 638,089.68




Escrow Account 0000 9780 1,912,956.00

Escrow Account 0000 9780 1,912,956.00

Escrow Account 0000 9780 1,712,956.00


Reserve for Economic Uncertainties 9789 3,994,767.66 4,019,564.66 4,053,459.66

Unassigned/Unappropriated Amount 9790 3,067,348.49 3,507,221.49 3,648,535.49




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 14,954,496.00 14,954,496.00 4,524,822.00 14,063,089.00 (891,407.00) -6.0%

Education Protection Account State Aid - Current Year 8012 1,999,212.00 1,999,212.00 331,594.00 1,326,376.00 (672,836.00) -33.7%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 209,384.00 209,384.00 0.00 211,571.00 2,187.00 1.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%


County & District Taxes Secured Roll Taxes 8041 31,818,736.00 31,818,736.00 0.00 33,117,029.00 1,298,293.00 4.1%

Unsecured Roll Taxes 8042 1,141,828.00 1,141,828.00 958,497.15 1,176,500.00 34,672.00 3.0%

Prior Years' Taxes 8043 634,846.00 634,846.00 1,030,015.82 527,094.00 (107,752.00) -17.0%

Supplemental Taxes 8044 268,326.00 268,326.00 45,228.11 318,370.00 50,044.00 18.7%

Education Revenue Augmentation Fund (ERAF) 8045 1,264,772.00 1,264,772.00 17,331.54 1,506,134.00 241,362.00 19.1%

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 8,718.00 8,718.00 New

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 6,009.90 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 52,291,600.00 52,291,600.00 6,913,498.52 52,254,881.00 (36,719.00) -0.1% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 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%



TOTAL, LCFF SOURCES 52,291,600.00 52,291,600.00 6,913,498.52 52,254,881.00 (36,719.00) -0.1%

FEDERAL REVENUE


Special Education Entitlement 8181 1,003,760.00 1,003,760.00 0.00 1,003,760.00 0.00 0.0%

Special Education Discretionary Grants 8182 456,570.00 456,570.00 0.00 456,570.00 0.00 0.0%



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%


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

Title I, Part A, Basic 3010 8290 209,231.00 209,231.00 13,289.00 155,678.00 (53,553.00) -25.6%

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

Title II, Part A, Educator Quality 4035 8290 81,627.00 81,627.00 18,184.00 72,736.00 (8,891.00) -10.9%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

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

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

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


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

5510 8290 0.00 0.00 0.00 0.00 0.00 0.0%

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


TOTAL, FEDERAL REVENUE 1,751,188.00 1,751,188.00 31,473.00 1,688,744.00 (62,444.00) -3.6%

OTHER STATE REVENUE


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

Special Education Master Plan Current Year 6500 8311 2,429,137.00 2,429,137.00 135,664.00 2,429,137.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 250,442.00 1,211,036.00 0.00 1,211,036.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materia 8560 1,282,511.00 1,282,511.00 40,469.08 1,327,848.00 45,337.00 3.5%





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

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

Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

California Clean Energy Jobs Act 6230 8590 249,710.00 249,710.00 0.00 249,710.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

All Other State Revenue All Other 8590 3,536,154.00 3,536,154.00 810.00 3,392,110.00 (144,044.00) -4.1%

TOTAL, OTHER STATE REVENUE 7,747,954.00 8,708,548.00 176,943.08 8,609,841.00 (98,707.00) -1.1%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE



Unsecured Roll 8616 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%






All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 1,582,302.00 1,582,302.00 159,386.73 1,610,230.00 27,928.00 1.8%

Interest 8660 50,000.00 50,000.00 126,427.73 176,384.00 126,384.00 252.8%


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

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


Interagency Services 8677 65,000.00 65,000.00 78,499.00 78,499.00 13,499.00 20.8%



Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Local Revenue 8699 6,820,271.00 6,820,271.00 1,009,032.52 8,751,865.00 1,931,594.00 28.3%

Tuition 8710 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 JPAs 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 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%




TOTAL, OTHER LOCAL REVENUE 8,517,573.00 8,517,573.00 1,373,345.98 10,616,978.00 2,099,405.00 24.6%

TOTAL, REVENUES 70,308,315.00 71,268,909.00 8,495,260.58 73,170,444.00 1,901,535.00 2.7%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Certificated Teachers' Salaries 1100 28,267,553.00 28,267,553.00 5,083,611.77 28,053,333.00 214,220.00 0.8%

Certificated Pupil Support Salaries 1200 2,436,597.00 2,436,597.00 432,768.12 2,388,556.00 48,041.00 2.0%

Certificated Supervisors' and Administrators' Salaries 1300 2,963,818.00 2,963,818.00 687,189.84 3,040,428.00 (76,610.00) -2.6%

Other Certificated Salaries 1900 63,489.00 63,489.00 18,365.75 112,489.00 (49,000.00) -77.2%

TOTAL, CERTIFICATED SALARIES 33,731,457.00 33,731,457.00 6,221,935.48 33,594,806.00 136,651.00 0.4%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 5,397,379.00 5,397,379.00 1,086,453.07 5,738,234.00 (340,855.00) -6.3%

Classified Support Salaries 2200 3,428,645.00 3,428,645.00 877,227.60 3,514,012.00 (85,367.00) -2.5%


Clerical, Technical and Office Salaries 2400 2,498,581.00 2,498,581.00 530,016.23 2,486,392.00 12,189.00 0.5%


TOTAL, CLASSIFIED SALARIES 11,862,370.00 11,862,370.00 2,623,976.91 12,271,358.00 (408,988.00) -3.4%

EMPLOYEE BENEFITS

STRS 3101-3102 7,538,713.00 7,538,713.00 893,621.92 7,507,623.00 31,090.00 0.4%

PERS 3201-3202 1,681,815.00 1,681,815.00 376,020.25 1,742,982.00 (61,167.00) -3.6%

OASDI/Medicare/Alternative 3301-3302 1,350,240.00 1,350,240.00 297,011.66 1,388,642.00 (38,402.00) -2.8%


Unemployment Insurance 3501-3502 22,398.00 22,398.00 4,427.63 22,696.00 (298.00) -1.3%

Workers' Compensation 3601-3602 928,203.00 928,203.00 183,820.54 936,646.00 (8,443.00) -0.9%

OPEB, Allocated 3701-3702 10,000.00 10,000.00 2,150.96 10,000.00 0.00 0.0%


Other Employee Benefits 3901-3902 265,464.00 265,464.00 265,462.89 265,464.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 17,437,252.00 17,437,252.00 2,656,995.64 17,749,815.00 (312,563.00) -1.8%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 464,648.00 464,648.00 137,939.90 525,774.00 (61,126.00) -13.2%

Books and Other Reference Materials 4200 14,228.00 14,228.00 (2,615.04) 39,336.00 (25,108.00) -176.5%

Materials and Supplies 4300 904,702.00 904,702.00 454,715.95 1,352,471.00 (447,769.00) -49.5%

Noncapitalized Equipment 4400 681,539.00 681,539.00 337,448.50 1,016,470.00 (334,931.00) -49.1%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,065,117.00 2,065,117.00 927,489.31 2,934,051.00 (868,934.00) -42.1%


Subagreements for Services 5100 3,951,682.00 3,951,682.00 150,825.44 3,722,977.00 228,705.00 5.8%


Dues and Memberships 5300 17,025.00 17,025.00 36,837.42 48,969.00 (31,944.00) -187.6%

Insurance 5400-5450 611,600.00 611,600.00 555,475.00 555,475.00 56,125.00 9.2%

Operations and Housekeeping Services 5500 836,002.00 836,002.00 242,440.30 805,002.00 31,000.00 3.7%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 452,736.00 452,736.00 380,797.66 591,163.00 (138,427.00) -30.6%



Professional/Consulting Services and Operating Expenditures 5800 1,828,777.00 2,324,701.00 627,403.69 3,139,549.00 (814,848.00) -35.1%

Communications 5900 84,000.00 84,000.00 25,055.39 77,000.00 7,000.00 8.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 7,946,826.00 8,442,750.00 2,107,954.45 9,230,924.00 (788,174.00) -9.3%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 70,663.00 70,663.00 78,518.83 118,204.00 (47,541.00) -67.3%


TOTAL, CAPITAL OUTLAY 70,663.00 70,663.00 78,518.83 118,204.00 (47,541.00) -67.3%



State Special Schools 7130 44,000.00 44,000.00 0.00 70,000.00 (26,000.00) -59.1%


Payments to County Offices 7142 287,642.00 287,642.00 (14,636.22) 241,251.00 46,391.00 16.1%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0%


To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0%


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 268,000.00 268,000.00 106,124.00 131,124.00 136,876.00 51.1%





TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 599,642.00 599,642.00 91,487.78 442,375.00 157,267.00 26.2%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (102,000.00) (102,000.00) 0.00 (102,000.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (102,000.00) (102,000.00) 0.00 (102,000.00) 0.00 0.0%

TOTAL, EXPENDITURES 73,611,327.00 74,107,251.00 14,708,358.40 76,239,533.00 (2,132,282.00) -2.9%




19 75333 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%










OTHER SOURCES/USES

SOURCES

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

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%


(a - b + c - d + e) 0.00 0.00 0.00 0.00 0.00 0.0%


First InterimGeneral Fund

Exhibit: Restricted Balance Detail19 75333 0000000

Form 01I


2017-18Resource Description Projected Year Totals

6230 California Clean Energy Jobs Act 0.406512 Special Ed: Mental Health Services 638,088.827090 0.46

Total, Restricted Balance 638,089.68

This Page is Blank.


2017-18 First InterimCafeteria Special Revenue Fund

Revenues, Expenditures, and Changes in Fund Balance19 75333 0000000

Form 13I

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fundi-b (Rev 04/07/2017) Page 1 Printed: 12/8/2017 11:32 AM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 200,000.00 200,000.00 0.00 200,000.00 0.00 0.0%

3) Other State Revenue 8300-8599 6,700.00 6,700.00 0.00 6,700.00 0.00 0.0%

4) Other Local Revenue 8600-8799 1,610,000.00 1,610,000.00 348,526.74 1,610,000.00 0.00 0.0%

5) TOTAL, REVENUES 1,816,700.00 1,816,700.00 348,526.74 1,816,700.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 933,751.00 933,751.00 188,156.49 932,055.00 1,696.00 0.2%

3) Employee Benefits 3000-3999 327,792.00 327,792.00 57,604.08 331,040.00 (3,248.00) -1.0%

4) Books and Supplies 4000-4999 924,209.00 924,209.00 639.36 923,500.00 709.00 0.1%

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 20,000.00 20,000.00 0.00 20,000.00 0.00 0.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 102,000.00 102,000.00 0.00 102,000.00 0.00 0.0%

9) TOTAL, EXPENDITURES 2,307,752.00 2,307,752.00 246,399.93 2,308,595.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (491,052.00) (491,052.00) 102,126.81 (491,895.00)

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

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (491,052.00) (491,052.00) 102,126.81 (491,895.00)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,676,176.68 1,676,176.68 1,676,176.68 0.00 0.0%







Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00 c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Committments 9760 0.00 0.00 0.00 d) Assigned


e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00





Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 200,000.00 200,000.00 0.00 200,000.00 0.00 0.0%


All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 200,000.00 200,000.00 0.00 200,000.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 6,700.00 6,700.00 0.00 6,700.00 0.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 6,700.00 6,700.00 0.00 6,700.00 0.00 0.0%

OTHER LOCAL REVENUE


Food Service Sales 8634 1,600,000.00 1,600,000.00 348,529.87 1,600,000.00 0.00 0.0%


Interest 8660 10,000.00 10,000.00 (3.13) 10,000.00 0.00 0.0%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 1,610,000.00 1,610,000.00 348,526.74 1,610,000.00 0.00 0.0%

TOTAL, REVENUES 1,816,700.00 1,816,700.00 348,526.74 1,816,700.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


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

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 727,038.00 727,038.00 135,739.33 725,342.00 1,696.00 0.2%

Classified Supervisors' and Administrators' Salaries 2300 96,313.00 96,313.00 24,078.33 96,313.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 110,400.00 110,400.00 27,404.33 110,400.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 934.50 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 933,751.00 933,751.00 188,156.49 932,055.00 1,696.00 0.2%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 110,235.00 110,235.00 23,034.88 113,962.00 (3,727.00) -3.4%

OASDI/Medicare/Alternative 3301-3302 70,695.00 70,695.00 14,880.18 71,302.00 (607.00) -0.9%

Health and Welfare Benefits 3401-3402 127,031.00 127,031.00 15,689.09 125,979.00 1,052.00 0.8%

Unemployment Insurance 3501-3502 465.00 465.00 97.57 466.00 (1.00) -0.2%

Workers' Compensation 3601-3602 19,366.00 19,366.00 3,902.36 19,331.00 35.00 0.2%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 327,792.00 327,792.00 57,604.08 331,040.00 (3,248.00) -1.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0%

Materials and Supplies 4300 709.00 709.00 79.68 1,000.00 (291.00) -41.0%

Noncapitalized Equipment 4400 16,800.00 16,800.00 559.68 15,800.00 1,000.00 6.0%

Food 4700 906,700.00 906,700.00 0.00 906,700.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 924,209.00 924,209.00 639.36 923,500.00 709.00 0.1%




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0%



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

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%

CAPITAL OUTLAY


Equipment 6400 20,000.00 20,000.00 0.00 20,000.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 20,000.00 20,000.00 0.00 20,000.00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0%


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


Transfers of Indirect Costs - Interfund 7350 102,000.00 102,000.00 0.00 102,000.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 102,000.00 102,000.00 0.00 102,000.00 0.00 0.0%

TOTAL, EXPENDITURES 2,307,752.00 2,307,752.00 246,399.93 2,308,595.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.00 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0%



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


First InterimCafeteria Special Revenue FundExhibit: Restricted Balance Detail

19 75333 0000000Form 13I


2017/18Resource Description Projected Year Totals

Total, Restricted Balance 0.00

This Page is Blank.


2017-18 First InterimBuilding Fund


Form 21I

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fundi-d (Rev 02/02/2016) Page 1 Printed: 12/8/2017 11:33 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

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

4) Other Local Revenue 8600-8799 0.00 0.00 0.22 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 0.22 0.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 0.00 0.00 46.98 47.00 (47.00) New

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 2,358.75 32,291.00 (32,291.00) New

6) Capital Outlay 6000-6999 16,165,646.00 16,165,646.00 379,770.94 16,133,308.00 32,338.00 0.2%


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

9) TOTAL, EXPENDITURES 16,165,646.00 16,165,646.00 382,176.67 16,165,646.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (16,165,646.00) (16,165,646.00) (382,176.45) (16,165,646.00)


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 58,000,000.00 58,000,000.00 0.00 58,000,000.00 0.00 0.0%

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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 58,000,000.00 58,000,000.00 0.00 58,000,000.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 41,834,354.00 41,834,354.00 (382,176.45) 41,834,354.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 (281,495.44) (281,495.44) (281,495.44) 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) (281,495.44) (281,495.44) (281,495.44)


e) Adjusted Beginning Balance (F1c + F1d) (281,495.44) (281,495.44) (281,495.44)



Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 41,552,858.56 41,552,858.56 41,552,858.56 c) Committed



Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated






Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE




All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER LOCAL REVENUE

County and District Taxes


Unsecured Roll 8616 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%





Interest 8660 0.00 0.00 0.22 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.22 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.22 0.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 46.98 47.00 (47.00) New

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 46.98 47.00 (47.00) New




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 2,358.75 32,291.00 (32,291.00) New

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 2,358.75 32,291.00 (32,291.00) New




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 16,165,646.00 16,165,646.00 379,770.94 16,133,308.00 32,338.00 0.2%


Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 16,165,646.00 16,165,646.00 379,770.94 16,133,308.00 32,338.00 0.2%


Other Transfers Out


Debt Service

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

Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EXPENDITURES 16,165,646.00 16,165,646.00 382,176.67 16,165,646.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 58,000,000.00 58,000,000.00 0.00 58,000,000.00 0.00 0.0%


Other Sources County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0%






(c) TOTAL, SOURCES 58,000,000.00 58,000,000.00 0.00 58,000,000.00 0.00 0.0%

USES



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

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 58,000,000.00 58,000,000.00 0.00 58,000,000.00


First InterimBuilding Fund


Form 21I



9010 Other Restricted Local 41,552,858.56

Total, Restricted Balance 41,552,858.56

This Page is Blank.


2017-18 First InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 3.17 0.00

B. EXPENDITURES




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

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 958.28 5,000.00 (5,000.00) New

6) Capital Outlay 6000-6999 964,799.00 964,799.00 298,309.41 817,640.00 147,159.00 15.3%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 820,879.00 820,879.00 820,879.08 820,879.00 0.00 0.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,785,678.00) (1,785,678.00) (1,120,143.60) (1,643,519.00)


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) (1,785,678.00) (1,785,678.00) (1,120,143.60) (1,643,519.00)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,446,645.51 2,446,645.51 2,446,645.51 0.00 0.0%





2) Ending Balance, June 30 (E + F1e) 660,967.51 660,967.51 803,126.51


Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 0.00 0.00 0.78 c) Committed



Other Assignments 9780 808,125.73 808,125.73 803,125.73 e) Unassigned/Unappropriated


Unassigned/Unappropriated Amount 9790 (147,158.22) (147,158.22) 0.00




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE


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

All Other State Revenue All Other 8590 0.00 0.00 0.00 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 0.00 0.00 3.17 0.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 0.00 0.00 3.17 0.00




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 958.28 5,000.00 (5,000.00) New

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 958.28 5,000.00 (5,000.00) New




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 964,799.00 964,799.00 297,394.41 655,822.00 308,977.00 32.0%


Buildings and Improvements of Buildings 6200 0.00 0.00 915.00 161,818.00 (161,818.00) New


Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 964,799.00 964,799.00 298,309.41 817,640.00 147,159.00 15.3%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 318,209.00 318,209.00 318,209.17 318,209.00 0.00 0.0%

Other Debt Service - Principal 7439 502,670.00 502,670.00 502,669.91 502,670.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 820,879.00 820,879.00 820,879.08 820,879.00 0.00 0.0%

TOTAL, EXPENDITURES 1,785,678.00 1,785,678.00 1,120,146.77 1,643,519.00




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0%




OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS






First InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



9010 Other Restricted Local 0.78

Total, Restricted Balance 0.78

This Page is Blank.


2017-18 First InterimOther Enterprise Fund

Revenues, Expenses and Changes in Net Position19 75333 0000000

Form 63I

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fundi-e (Rev 03/20/2017) Page 1 Printed: 12/8/2017 11:34 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 8,381.00 8,381.00 0.00 8,381.00 0.00 0.0%

4) Other Local Revenue 8600-8799 3,953,000.00 3,953,000.00 576,807.23 4,031,000.00 78,000.00 2.0%

5) TOTAL, REVENUES 3,961,381.00 3,961,381.00 576,807.23 4,039,381.00

B. EXPENSES

1) Certificated Salaries 1000-1999 1,351,445.00 1,351,445.00 282,074.31 1,333,889.00 17,556.00 1.3%

2) Classified Salaries 2000-2999 928,916.00 928,916.00 200,828.78 895,657.00 33,259.00 3.6%

3) Employee Benefits 3000-3999 900,500.00 900,500.00 144,810.16 851,117.00 49,383.00 5.5%

4) Books and Supplies 4000-4999 369,150.00 369,150.00 109,593.36 437,950.00 (68,800.00) -18.6%

5) Services and Other Operating Expenses 5000-5999 1,180,290.00 1,180,290.00 2,683.40 1,180,590.00 (300.00) 0.0%

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



9) TOTAL, EXPENSES 4,730,301.00 4,730,301.00 739,990.01 4,699,203.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (768,920.00) (768,920.00) (163,182.78) (659,822.00)


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 63I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) (768,920.00) (768,920.00) (163,182.78) (659,822.00)

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 1,529,767.30 1,529,767.30 1,529,767.30 0.00 0.0%




e) Adjusted Beginning Net Position (F1c + F1d) 1,529,767.30 1,529,767.30 1,529,767.30

2) Ending Net Position, June 30 (E + F1e) 760,847.30 760,847.30 869,945.30

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 760,847.30 760,847.30 869,945.30




Form 63I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 8,381.00 8,381.00 0.00 8,381.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 8,381.00 8,381.00 0.00 8,381.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%


Interest 8660 14,000.00 14,000.00 (17.30) 14,000.00 0.00 0.0%


Fees and Contracts

All Other Fees and Contracts 8689 3,939,000.00 3,939,000.00 576,824.53 4,017,000.00 78,000.00 2.0%

Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 3,953,000.00 3,953,000.00 576,807.23 4,031,000.00 78,000.00 2.0%

TOTAL, REVENUES 3,961,381.00 3,961,381.00 576,807.23 4,039,381.00




Form 63I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


Certificated Teachers' Salaries 1100 1,218,543.00 1,218,543.00 249,223.68 1,202,487.00 16,056.00 1.3%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 132,902.00 132,902.00 32,850.63 131,402.00 1,500.00 1.1%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 1,351,445.00 1,351,445.00 282,074.31 1,333,889.00 17,556.00 1.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 542,167.00 542,167.00 103,827.17 470,649.00 71,518.00 13.2%

Classified Support Salaries 2200 206,847.00 206,847.00 46,348.87 206,663.00 184.00 0.1%


Clerical, Technical and Office Salaries 2400 179,902.00 179,902.00 50,652.74 218,345.00 (38,443.00) -21.4%


TOTAL, CLASSIFIED SALARIES 928,916.00 928,916.00 200,828.78 895,657.00 33,259.00 3.6%

EMPLOYEE BENEFITS

STRS 3101-3102 116,935.00 116,935.00 23,580.39 115,558.00 1,377.00 1.2%

PERS 3201-3202 214,418.00 214,418.00 43,403.51 192,299.00 22,119.00 10.3%

OASDI/Medicare/Alternative 3301-3302 120,723.00 120,723.00 26,189.05 109,583.00 11,140.00 9.2%

Health and Welfare Benefits 3401-3402 402,115.00 402,115.00 41,373.69 390,450.00 11,665.00 2.9%

Unemployment Insurance 3501-3502 1,098.00 1,098.00 240.24 1,014.00 84.00 7.7%

Workers' Compensation 3601-3602 45,211.00 45,211.00 10,023.28 42,213.00 2,998.00 6.6%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 900,500.00 900,500.00 144,810.16 851,117.00 49,383.00 5.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0%


Materials and Supplies 4300 101,150.00 101,150.00 29,707.85 133,650.00 (32,500.00) -32.1%


Food 4700 218,850.00 218,850.00 0.00 218,850.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 369,150.00 369,150.00 109,593.36 437,950.00 (68,800.00) -18.6%

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 1,500.00 1,500.00 375.00 1,500.00 0.00 0.0%


Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,172,400.00 1,172,400.00 349.50 1,172,400.00 0.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 5,640.00 5,640.00 1,731.00 5,940.00 (300.00) -5.3%

Communications 5900 750.00 750.00 227.90 750.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,180,290.00 1,180,290.00 2,683.40 1,180,590.00 (300.00) 0.0%




Form 63I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 4,730,301.00 4,730,301.00 739,990.01 4,699,203.00

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


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

USES


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

CONTRIBUTIONS






First InterimOther Enterprise Fund

Exhibit: Restricted Net Position Detail19 75333 0000000

Form 63I



Total, Restricted Net Position 0.00


2017-18 First InterimSelf-Insurance Fund


Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 600.00 600.00 0.15 600.00

B. EXPENSES




4) Books and Supplies 4000-4999 7,000.00 7,000.00 0.00 7,000.00 0.00 0.0%

5) Services and Other Operating Expenses 5000-5999 6,000.00 6,000.00 0.00 6,000.00 0.00 0.0%

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



9) TOTAL, EXPENSES 13,000.00 13,000.00 0.00 13,000.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (12,400.00) (12,400.00) 0.15 (12,400.00)


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


NET POSITION (C + D4) (12,400.00) (12,400.00) 0.15 (12,400.00)

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 84,264.64 84,264.64 84,264.64 0.00 0.0%




e) Adjusted Beginning Net Position (F1c + F1d) 84,264.64 84,264.64 84,264.64









Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER LOCAL REVENUE


Interest 8660 600.00 600.00 0.15 600.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 0.00 0.00 0.00 0.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 600.00 600.00 0.15 600.00




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 2,000.00 2,000.00 0.00 2,000.00 0.00 0.0%

Noncapitalized Equipment 4400 5,000.00 5,000.00 0.00 5,000.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 7,000.00 7,000.00 0.00 7,000.00 0.00 0.0%





Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 6,000.00 6,000.00 0.00 6,000.00 0.00 0.0%


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

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 6,000.00 6,000.00 0.00 6,000.00 0.00 0.0%




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EXPENSES 13,000.00 13,000.00 0.00 13,000.00

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


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

USES


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

CONTRIBUTIONS






First InterimSelf-Insurance Fund


Form 67I





2017-18 First InterimRetiree Benefit Fund


Form 71I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2,000.00 2,000.00 0.42 2,000.00 0.00 0.0%

5) TOTAL, REVENUES 2,000.00 2,000.00 0.42 2,000.00

B. EXPENSES




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

5) Services and Other Operating Expenses 5000-5999 68,000.00 68,000.00 14,134.66 68,000.00 0.00 0.0%

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



9) TOTAL, EXPENSES 68,000.00 68,000.00 14,134.66 68,000.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (66,000.00) (66,000.00) (14,134.24) (66,000.00)


b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 71I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


NET POSITION (C + D4) (66,000.00) (66,000.00) (14,134.24) (66,000.00)

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 221,732.81 221,732.81 221,732.81 0.00 0.0%




e) Adjusted Beginning Net Position (F1c + F1d) 221,732.81 221,732.81 221,732.81









Form 71I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER LOCAL REVENUE

Interest 8660 2,000.00 2,000.00 0.42 2,000.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 2,000.00 2,000.00 0.42 2,000.00 0.00 0.0%

TOTAL, REVENUES 2,000.00 2,000.00 0.42 2,000.00



Professional/Consulting Services and Operating Expenditures 5800 68,000.00 68,000.00 14,134.66 68,000.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 68,000.00 68,000.00 14,134.66 68,000.00 0.00 0.0%

TOTAL, EXPENSES 68,000.00 68,000.00 14,134.66 68,000.00

INTERFUND TRANSFERS




OTHER SOURCES/USES

SOURCES

Other Sources



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

USES


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

CONTRIBUTIONS




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


First InterimRetiree Benefit Fund


Form 71I





2017-18 First InterimAVERAGE DAILY ATTENDANCE 19 75333 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: adai (Rev 03/10/2017) Page 1 of 1 Printed: 12/8/2017 11:35 AM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

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) 6,448.17 6,499.09 6,408.92 6,499.09 0.00 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 6,448.17 6,499.09 6,408.92 6,499.09 0.00 0% 5. District Funded County Program ADA a. County Community Schools 4.95 4.85 4.85 4.85 0.00 0% b. Special Education-Special Day Class 6.35 5.38 5.38 5.38 0.00 0% c. Special Education-NPS/LCI 33.68 28.39 28.39 28.39 0.00 0% d. Special Education Extended Year 3.57 3.38 3.38 3.38 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 48.55 42.00 42.00 42.00 0.00 0% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 6,496.72 6,541.09 6,450.92 6,541.09 0.00 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0% 2. District Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0% 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0% 4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01 FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01

1. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0% 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0% 3. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0% 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0%

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62

5. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0% 7. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0% 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0% 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0%

This Page is Blank.


First Interim2017-18 Projected Year Totals

SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 75333 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siai (Rev 05/16/2016) Page 1 of 2 Printed: 12/8/2017 11:36 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01I GENERAL FUND Expenditure Detail 0.00 0.00 0.00 (102,000.00) Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation09I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10I SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11I ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12I CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 102,000.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14I DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation15I PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21I BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25I CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35I COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51I BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53I TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56I DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57I FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61I CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation


First Interim2017-18 Projected Year Totals

SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 75333 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siai (Rev 05/16/2016) Page 2 of 2 Printed: 12/8/2017 11:36 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62I CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63I OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66I WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67I SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71I RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73I FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76I WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95I STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 0.00 0.00 102,000.00 (102,000.00) 0.00 0.00



School District Criteria and Standards Review19 75333 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: csi (Rev 03/28/2017) Page 1 of 26 Printed: 12/8/2017 12:07 PM

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

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more thantwo percent since budget adoption.

District's ADA Standard Percentage Range: -2.0% to +2.0%

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 thatexist for the current year will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the GeneralFund, only, for all fiscal years.

Estimated Funded ADA

Budget Adoption First InterimBudget Projected Year Totals

Fiscal Year (Form 01CS, Item 1A) (Form AI, Lines A4 and C4) Percent Change StatusCurrent Year (2017-18)

District Regular 6,499.00 6,499.09Charter School 0.00

Total ADA 6,499.00 6,499.09 0.0% Met1st Subsequent Year (2018-19)

District Regular 6,462.00 6,457.67Charter School

Total ADA 6,462.00 6,457.67 -0.1% Met2nd Subsequent Year (2019-20)

District Regular 6,468.00 6,363.69Charter School

Total ADA 6,468.00 6,363.69 -1.6% Met

1B. Comparison of District ADA to the Standard

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

1a. STANDARD MET - Funded ADA has not 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)




Form 01CSI


2. CRITERION: Enrollment

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincebudget adoption.

District's Enrollment Standard Percentage Range: -2.0% to +2.0%

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. Enterdistrict regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

EnrollmentBudget Adoption First Interim

Fiscal Year (Form 01CS, Item 3B) CBEDS/Projected Percent Change StatusCurrent Year (2017-18)

District Regular 6,733 6,647Charter School

Total Enrollment 6,733 6,647 -1.3% Met1st Subsequent Year (2018-19)


Total Enrollment 6,702 6,549 -2.3% Not Met2nd Subsequent Year (2019-20)


Total Enrollment 6,709 6,495 -3.2% Not Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD NOT MET - Enrollment projections have changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Providereasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting enrollment, and what changes will be made to improve theaccuracy of projections in this area.

Explanation:


The rate of decline in student enrollment has shown a much deeper drop than previously anticipated so projections are revised accordingly.




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

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

DATA ENTRY: 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 thirdprior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

P-2 ADA EnrollmentUnaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4 and C4) (Form 01CS, Item 2A) of ADA to EnrollmentThird Prior Year (2014-15)


Total ADA/Enrollment 6,715 6,890 97.5%Second Prior Year (2015-16)


Total ADA/Enrollment 6,623 6,774 97.8%First Prior Year (2016-17)

District Regular 6,535 6,776Charter School 0

Total ADA/Enrollment 6,535 6,776 96.4%

Historical Average Ratio: 97.2%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.7%

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

DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted.

Estimated P-2 ADA EnrollmentCBEDS/Projected

Fiscal Year (Form AI, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusCurrent Year (2017-18)

District Regular 6,409 6,647Charter School 0

Total ADA/Enrollment 6,409 6,647 96.4% Met1st Subsequent Year (2018-19)


Total ADA/Enrollment 6,345 6,549 96.9% Met2nd Subsequent Year (2019-20)


Total ADA/Enrollment 6,293 6,495 96.9% Met

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


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

Explanation:





Form 01CSI


4. CRITERION: LCFF Revenue

STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percentsince budget adoption.

District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0%

4A. Calculating the District's Projected 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 twosubsequent years.

LCFF Revenue(Fund 01, Objects 8011, 8012, 8020-8089)

Budget Adoption First InterimFiscal Year (Form 01CS, Item 4B) Projected Year Totals Percent Change Status

Current Year (2017-18) 52,291,600.00 52,254,881.00 -0.1% Met1st Subsequent Year (2018-19) 53,768,947.00 53,366,093.00 -0.7% Met2nd Subsequent Year (2019-20) 55,163,657.00 53,989,801.00 -2.1% Not Met

4B. Comparison of District LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected LCFF revenue has changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Providereasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


At the adopted the revenue projections in the subsequent years were based on a slightly higher ADA as well as other funding factors such as GAPpercentages.




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 yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent or the district's required reserves percentage.

5A. 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; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

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

Third Prior Year (2014-15) 34,335,835.31 40,420,551.24 84.9%Second Prior Year (2015-16) 37,829,314.25 43,879,436.40 86.2%First Prior Year (2016-17) 38,042,438.01 43,020,903.42 88.4%

Historical Average Ratio: 86.5%

Current Year 1st Subsequent Year 2nd Subsequent Year(2017-18) (2018-19) (2019-20)

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

District's Salaries and Benefits Standard(historical average ratio, plus/minus the

greater of 3% or the district's reservestandard percentage): 83.5% to 89.5% 83.5% to 89.5% 83.5% to 89.5%

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

DATA ENTRY: If 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 CurrentYear are extracted.

Projected Year Totals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures StatusCurrent Year (2017-18) 39,281,308.00 43,921,125.00 89.4% Met1st Subsequent Year (2018-19) 38,040,615.00 42,803,469.00 88.9% Met2nd Subsequent Year (2019-20) 35,323,652.00 40,222,380.00 87.8% Met

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


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

Explanation:





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 servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budgetadoption.

Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPIexists, data for the two subsequent years will be extracted; if 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.

Budget Adoption First InterimBudget Projected Year Totals Change Is Outside

Object Range / Fiscal Year (Form 01CS, Item 6B) (Fund 01) (Form MYPI) Percent Change Explanation Range

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

Current Year (2017-18) 1,751,188.00 1,688,744.00 -3.6% No1st Subsequent Year (2018-19) 1,751,188.00 1,688,744.00 -3.6% No2nd Subsequent Year (2019-20) 1,751,188.00 1,688,744.00 -3.6% No

Explanation:(required if Yes)

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

Current Year (2017-18) 7,747,954.00 8,609,841.00 11.1% Yes1st Subsequent Year (2018-19) 7,498,244.00 7,391,625.00 -1.4% No2nd Subsequent Year (2019-20) 7,498,244.00 7,391,625.00 -1.4% No


The current year increased as a result of the one-time mandate funds.

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

Current Year (2017-18) 8,517,573.00 10,616,978.00 24.6% Yes1st Subsequent Year (2018-19) 8,525,155.00 8,506,300.00 -0.2% No2nd Subsequent Year (2019-20) 8,532,965.00 8,541,603.00 0.1% No


The current year increased as a result of carryover local funds such as donations, and one-time receipts.

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

Current Year (2017-18) 2,065,117.00 2,934,051.00 42.1% Yes1st Subsequent Year (2018-19) 2,131,200.00 2,238,689.68 5.0% No2nd Subsequent Year (2019-20) 2,193,005.00 2,283,198.00 4.1% No


The increase is largely due to the budgeted expenses related to the local donations.

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

Current Year (2017-18) 7,946,826.00 9,230,924.00 16.2% Yes1st Subsequent Year (2018-19) 8,325,175.00 8,708,477.00 4.6% No2nd Subsequent Year (2019-20) 8,389,689.00 8,815,530.00 5.1% Yes


The increase is largely due to the budgeted expenses related to the local donations and additional special ed service cost.




Form 01CSI


6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

Budget Adoption First InterimObject Range / Fiscal Year Budget Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2017-18) 18,016,715.00 20,915,563.00 16.1% Not Met1st Subsequent Year (2018-19) 17,774,587.00 17,586,669.00 -1.1% Met2nd Subsequent Year (2019-20) 17,782,397.00 17,621,972.00 -0.9% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2017-18) 10,011,943.00 12,164,975.00 21.5% Not Met1st Subsequent Year (2018-19) 10,456,375.00 10,947,166.68 4.7% Met2nd Subsequent Year (2019-20) 10,582,694.00 11,098,728.00 4.9% 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 6B 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 twosubsequent 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 theprojected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Federal Revenue(linked from 6A

if NOT met)

Explanation:Other State Revenue

(linked from 6A if NOT met)

The current year increased as a result of the one-time mandate funds.

Explanation:Other Local Revenue


The current year increased as a result of carryover local funds such as donations, and one-time receipts.

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 twosubsequent 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 theprojected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies


The increase is largely due to the budgeted expenses related to the local donations.

Explanation:Services and Other Exps


The increase is largely due to the budgeted expenses related to the local donations and additional special ed service cost.




Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as requiredpursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normallife 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 of2015), effective 2017-18 to 2019-20 - 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 2017-18 to 2019-20 fiscal years, a minimumamount that is the greater of the following amounts:

A. The lesser of three percent 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 2014-15fiscal year; or

B. Two percent of the total general fund expenditures and other financing uses for that fiscal year.

DATA ENTRY: Enter the Required Minimum Contribution if Budget data does not exist. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. Budget data that exist will be extracted; otherwise,enter budget data into lines 1 and 2. All other data are extracted.

First Interim ContributionProjected Year Totals

Required Minimum (Fund 01, Resource 8150,Contribution Objects 8900-8999) Status

1. OMMA/RMA Contribution 2,001,394.00 2,001,394.00 Met

2. Budget Adoption Contribution (information only)(Form 01CS, Criterion 7, Line 2e)

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

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)]) Other (explanation must be provided)

Explanation:

(required if NOT metand Other is marked)




Form 01CSI


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties andthe Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund forOther Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances 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.

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

DATA ENTRY: All data are extracted or calculated.


District's Available Reserve Percentages (Criterion 10C, Line 9) 10.1% 3.9% 3.0%

District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 3.4% 1.3% 1.0%

8B. 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 andsecond columns.

Projected Year TotalsNet Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) StatusCurrent Year (2017-18) (3,305,941.00) 43,921,125.00 7.5% Not Met1st Subsequent Year (2018-19) (2,696,141.00) 42,803,469.00 6.3% Not Met2nd Subsequent Year (2019-20) (887,466.00) 40,222,380.00 2.2% Not Met

8C. Comparison of District Deficit Spending to the Standard


1a. 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 thedeficit 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 areeliminated or are balanced within the standard.

Explanation:


The rising cost in staff compenstion such as step and column, STRS, and PERS retirement costs, are far outpacing new revenues which as proven tobethe main reason for most of the disrict's deficit spending.




Form 01CSI


9. CRITERION: Fund and Cash Balances

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.

Ending Fund BalanceGeneral Fund

Projected Year TotalsFiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status

Current Year (2017-18) 10,083,040.83 Met1st Subsequent Year (2018-19) 6,748,810.15 Met2nd Subsequent Year (2019-20) 5,861,344.15 Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard


1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:


B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash BalanceGeneral Fund

Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2017-18) 11,054,538.00 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard


1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation:(required if NOT met)




Form 01CSI


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regularADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA 5% or $66,000 (greater of) 0 to 3004% or $66,000 (greater of) 301 to 1,000

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

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

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

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


District Estimated P-2 ADA (Current Year, Form AI, Lines A4 and C4. 6,409 6,315 6,263Subsequent Years, Form MYPI, Line F2, if available.)

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

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

DATA ENTRY: For SELPA AUs, if Form MYPI 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, enterdata for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

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

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

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

Current YearProjected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20)b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form 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.

Current YearProjected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20)1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 76,239,533.00 74,286,992.68 72,499,240.002. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 76,239,533.00 74,286,992.68 72,499,240.004. Reserve Standard Percentage Level 3% 3% 3%5. Reserve Standard - by Percent

(Line B3 times Line B4) 2,287,185.99 2,228,609.78 2,174,977.206. Reserve Standard - by Amount

($66,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 2,287,185.99 2,228,609.78 2,174,977.20




Form 01CSI


10C. Calculating the District's Available Reserve Amount

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.

Current YearReserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(Unrestricted resources 0000-1999 except Line 4) (2017-18) (2018-19) (2019-20)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00

2. General Fund - Reserve for Economic Uncertainties(Fund 01, Object 9789) (Form MYPI, Line E1b) 4,053,459.66 2,228,610.00 2,174,977.00

3. General Fund - Unassigned/Unappropriated Amount(Fund 01, Object 9790) (Form MYPI, Line E1c) 3,648,535.49 651,340.15 2,079.15

4. General Fund - Negative Ending Balances in Restricted Resources(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties(Fund 17, Object 9789) (Form MYPI, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount(Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00

8. District's Available Reserve Amount(Lines C1 thru C7) 7,701,995.15 2,879,950.15 2,177,056.15

9. District's Available Reserve Percentage (Information only)(Line 8 divided by Section 10B, Line 3) 10.10% 3.88% 3.00%

District's Reserve Standard

(Section 10B, Line 7): 2,287,185.99 2,228,609.78 2,174,977.20

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


SUPPLEMENTAL INFORMATION

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

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that have occurred since budget adoption that may impact the budget? No

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

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that havechanged since budget adoption by more than five percent? No

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

S3. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?(Refer to Education Code Section 42603) No

1b. If Yes, identify the interfund borrowings:

S4. 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

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




Form 01CSI


S5. Contributions

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 fiscalyears. 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.

District's Contributions and Transfers Standard:-5.0% to +5.0%

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

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

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. EnterFirst 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 theCurrent 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.

Budget Adoption First Interim PercentDescription / Fiscal Year (Form 01CS, Item S5A) Projected Year Totals Change Amount of Change Status

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

Current Year (2017-18) (15,523,914.00) (16,903,112.00) 8.9% 1,379,198.00 Not Met1st Subsequent Year (2018-19) (16,461,083.00) (17,043,993.00) 3.5% 582,910.00 Met2nd Subsequent Year (2019-20) (17,702,909.00) (18,475,419.00) 4.4% 772,510.00 Met

1b. Transfers In, General Fund *Current Year (2017-18) 0.00 0.00 0.0% 0.00 Met1st Subsequent Year (2018-19) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2019-20) 0.00 0.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *Current Year (2017-18) 0.00 0.00 0.0% 0.00 Met1st Subsequent Year (2018-19) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2019-20) 0.00 0.00 0.0% 0.00 Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since budget adoption that may impact thegeneral fund operational budget? No

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

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

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

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed since budget adoption by more than the standard for anyof 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.


The increase in contributions over the adopted budget occured due to an oversight of some budgets as well as unforseen legal costs.

1b. MET - Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.





Form 01CSI


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.


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)




Form 01CSI


S6. Long-term Commitments

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

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

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

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

DATA ENTRY: If Budget Adoption data exist (Form 01CS, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.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 1b, and enterall 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) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2017

Capital Leases 16 40.0-00000.0 40.0-7438, 7439 8,766,092Certificates of ParticipationGeneral Obligation Bonds 28 21.0-8951 51.0-7438, 7439 133,556,955Supp Early Retirement Program 4 01.0-8011 01.0-3921, 3922 1,061,851State School Building LoansCompensated Absences

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

TOTAL: 143,384,898

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19) (2019-20)

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

Capital Leases 802,109 820,879 840,563 861,206Certificates of ParticipationGeneral Obligation Bonds 10,996,817 11,551,197 12,140,563 12,758,917Supp Early Retirement Program 265,463 265,463 265,463 265,463State School Building LoansCompensated Absences

Other Long-term Commitments (continued):

Total Annual Payments: 12,064,389 12,637,539 13,246,589 13,885,586Has total annual payment increased over prior year (2016-17)? Yes Yes Yes




Form 01CSI


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

DATA ENTRY: Enter an explanation if Yes.

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

Explanation:(Required if Yes

to increase in totalannual payments)

The General Obligation Bonds are managed and paid by the County Office of Education and LA County. The Capital Lease and Supplemental EarlyRetirement is paid by the District's General Fund.

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

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

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

No

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

Explanation:(Required if Yes)




Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

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

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 andFirst Interim data in items 2-4.

1. a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities?

No

c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions?

No

Budget Adoption2. OPEB Liabilities (Form 01CS, Item S7A) First Interim

a. OPEB actuarial accrued liability (AAL) 4,321,268.00 4,321,268.00b. OPEB unfunded actuarial accrued liability (UAAL) 4,321,268.00 4,321,268.00

c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuarial Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jun 12, 2017 Jun 12, 2017

3. OPEB Contributionsa. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Budget Adoption Measurement Method (Form 01CS, Item S7A) First Interim Current Year (2017-18) 403,872.00 403,872.00 1st Subsequent Year (2018-19) 403,872.00 403,872.00 2nd Subsequent Year (2019-20) 403,872.00 403,872.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2017-18) 10,000.00 10,000.00 1st Subsequent Year (2018-19) 10,000.00 10,000.00 2nd Subsequent Year (2019-20) 10,000.00 10,000.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2017-18) 10,000.00 10,000.00 1st Subsequent Year (2018-19) 10,000.00 10,000.00 2nd Subsequent Year (2019-20) 10,000.00 10,000.00

d. Number of retirees receiving OPEB benefits Current Year (2017-18) 30 30 1st Subsequent Year (2018-19) 30 30 2nd Subsequent Year (2019-20) 30 30

4. Comments:




Form 01CSI


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

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption andFirst 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 OPEB; which is covered in Section S7A) (If No, skip items 1b-4)

No

b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities?

n/a

c. If Yes to item 1a, have there been changes since budget adoption in self-insurance contributions?

n/a

Budget Adoption2. Self-Insurance Liabilities (Form 01CS, Item S7B) First Interim

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

3. Self-Insurance Contributions Budget Adoptiona. Required contribution (funding) for self-insurance programs (Form 01CS, Item S7B) First Interim Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

b. Amount contributed (funded) for self-insurance programs Current Year (2017-18) 1st Subsequent Year (2018-19) 2nd Subsequent Year (2019-20)

4. Comments:




Form 01CSI


S8. Status of Labor Agreements

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 ofpreviously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of therequired 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 fiscalyears.

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

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

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

S8A. 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 PeriodWere all certificated labor negotiations settled as of budget adoption? No

If Yes, complete number of FTEs, then skip to section S8B.If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations

Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19) (2019-20)

Number of certificated (non-management) full-time-equivalent (FTE) positions 347.0 335.5 310.5 272.1

1a. Have any salary and benefit negotiations been settled since budget adoption? NoIf 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.

1b. Are any salary and benefit negotiations still unsettled?If Yes, complete questions 6 and 7.

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreementcertified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

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

If Yes, date of budget revision board adoption:

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

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year(2017-18) (2018-19) (2019-20)

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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

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

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




Form 01CSI


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits 292,569


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

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes2. Total cost of H&W benefits3. Percent of H&W cost paid by employer 80.0% 80.0% 80.0%4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim? No

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

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2017-18) (2018-19) (2019-20)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes2. Cost of step & column adjustments3. Percent change in step & column over prior year 1.3% 1.3% 1.3%

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2017-18) (2018-19) (2019-20)

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

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

Yes Yes Yes

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




Form 01CSI


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

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 PeriodWere all classified labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section S8C. NoIf No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations


Number of classified (non-management)FTE positions 224.0 255.9 255.9 255.9

1a. Have any salary and benefit negotiations been settled since budget adoption? NoIf 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.

1b. Are any salary and benefit negotiations still unsettled?If Yes, complete questions 6 and 7.

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreementcertified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

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

If Yes, date of budget revision board adoption:

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

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year(2017-18) (2018-19) (2019-20)


One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

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

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

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 103,256






Form 01CSI


Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20)


Classified (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim? No

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

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2017-18) (2018-19) (2019-20)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes2. Cost of step & column adjustments3. Percent change in step & column over prior year

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2017-18) (2018-19) (2019-20)

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

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

Yes Yes Yes

Classified (Non-management) - OtherList 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.):




Form 01CSI


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

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 extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of budget adoption? n/a

If Yes or n/a, complete number of FTEs, then skip to S9.If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations


Number of management, supervisor, andconfidential FTE positions 25.0 27.0 27.0 27.0

1a. Have any salary and benefit negotiations been settled since budget adoption? If Yes, complete question 2. n/a

If No, complete questions 3 and 4.

1b. Are any salary and benefit negotiations still unsettled? n/aIf Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20)


Total cost of salary settlement

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

Negotiations Not Settled3. Cost of a one percent increase in salary and statutory benefits 34,234



Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20)


Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2017-18) (2018-19) (2019-20)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments3. Percent change in step and column over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2017-18) (2018-19) (2019-20)

1. Are costs of other benefits included in the interim and MYPs? Yes Yes Yes2. Total cost of other benefits3. Percent change in cost of other benefits over prior year




Form 01CSI


S9. Status of Other Funds

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 aninterim report and multiyear 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 fundbalance 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 foreach 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) andexplain the plan for how and when the problem(s) will be corrected.




Form 01CSI


ADDITIONAL FISCAL INDICATORS

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

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 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 anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)

A2. Is the system of personnel position control independent from the payroll system?No

A3. Is enrollment decreasing in both the prior and current fiscal years? Yes

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior or current fiscal year? No

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

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

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

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

A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? No

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

Comments:(optional)

End of School District First Interim Criteria and Standards Review

Documents

2017-18 First Interim Narrative - BoardDocs