EL SEGUNDO UNIFIED SCHOOL DISTRICT 2014-15 ADOPTED … · 2015-12-29 · EL SEGUNDO UNIFIED SCHOOL DISTRICT 2014-15 ADOPTED BUDGET Submitted by Alan Rasmussen, Ed.D. Interim Superintendent

EL SEGUNDO UNIFIED SCHOOL DISTRICT

2014-15 ADOPTED BUDGET

Submitted by Alan Rasmussen, Ed.D. Interim Superintendent

To The

BOARD OF EDUCATION

For Approval On

June 24, 2014

Board of Trustees

Mrs. Laura S. Gabel, President Dr. Jeanie M. Nishime, Vice President

Mr. James C. Garza, Clerk Mrs. Emilee M. Layne, Member Dr. William J. Watkins, Member

Prepared By Susan Aceves

Chief Business Official

Page 1 of 156

El Segundo UnifiedLos Angeles County

July 1 Budget (Single Adoption)FINANCIAL REPORTS

2014-15 BudgetSchool District Certification

19 64535 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cb (Rev 04/28/2014) Page 1 of 4 Printed: 6/6/14 3:33 PM

ANNUAL BUDGET REPORT:July 1, 2014 Single Budget Adoption

This budget was developed using the state-adopted Criteria and Standards. It includes the expendituresnecessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that willbe effective for the budget year. The budget was filed and adopted subsequent to a public hearing by thegoverning board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and52062.

Budget available for inspection at: Public Hearing:

Place: 641 Sheldon Street, El Segundo,CA 90245 Place: 641 Sheldon Street, El SegundoDate: June 06, 2014 Date: June 10, 2014

Time: 7:00 p.m.Adoption Date: June 24, 2014

Signed:Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Susana Aceves Telephone: (310) 615-2650, ext. 1223

Title: Chief Business Official E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review(Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should becarefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than thestandard for the prior fiscal year, or two or more of the previous threefiscal years.

X

2 Enrollment Enrollment has not been overestimated by more than the standardfor the prior fiscal year, or two or more of the previous three fiscalyears.

X

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

4 Local Control FundingFormula (LCFF)

Projected change in LCFF is within the standard for the budget andtwo subsequent fiscal years. X

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19 64535 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to totalunrestricted general fund expenditures are consistent with historicalratios for the budget and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.

X

6b Other Expenditures Projected operating expenditures (e.g., books and supplies, andservices and other operating) are within the standard for the budgetand two subsequent fiscal years.

X

7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the DeferredMaintenance program under the LCFF. This section has beeninactivated.

7b Ongoing and MajorMaintenance Account

If applicable, required contribution to the ongoing and majormaintenance account (i.e., restricted maintenance account) isincluded in the budget.

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardfor two or more of the last three fiscal years. X

9 Fund Balance Unrestricted general fund beginning balance has not beenoverestimated by more than the standard for two or more of the lastthree fiscal years.

X

10 Reserves Projected available reserves (e.g., reserve for economicuncertainties, unassigned/unappropriated amounts) meet minimumrequirements for the budget and two subsequent fiscal years.

X

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

audits, litigation, state compliance reviews) that may impact thebudget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures in excess of onepercent of the total general fund expenditures that are funded withone-time resources?

X

S3 Using Ongoing Revenues toFund One-timeExpenditures

Are there large non-recurring general fund expenditures that arefunded with ongoing general fund revenues? X

S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscalyears contingent on reauthorization by the local government, speciallegislation, or other definitive act (e.g., parcel taxes, forest reserves)? X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed by more than the standard for the budget or two subsequentfiscal years?

X

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19 64535 0000000Form CB


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

agreements? X

• If yes, have annual payments for the budget or two subsequentfiscal years increased over prior year's (2013-14) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

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

• If yes, are they lifetime benefits? X• If yes, do benefits continue beyond age 65? X• If yes, are benefits funded by pay-as-you-go? X

S7b Other Self-insuranceBenefits

Does the district provide other self-insurance benefits (e.g., workers'compensation)? X

S8 Status of Labor Are salary and benefit negotiations still open for:Agreements • Certificated? (Section S8A, Line 1) X

• Classified? (Section S8B, Line 1) X• Management/supervisor/confidential? (Section S8C, Line 1) X

S9 Local Control andAccountability Plan (LCAP)

• Did or will the school district's governing board adopt an LCAP orapprove an update to the LCAP effective for the budget year? X

• Approval date for adoption of the LCAP or approval of an updateto the LCAP: Jun 24, 2014Jun 24, 2014

S10 LCAP Expenditures Does the school district's budget include the expenditures necessaryto implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual UpdateTemplate, Section 3: Actions, Services, and Expenditures?

X

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

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

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budgetyear? X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior fiscal year orbudget year?

X

A5 Salary Increases ExceedCOLA

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

X

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19 64535 0000000Form CB


ADDITIONAL FISCAL INDICATORS (continued) No YesA6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health

benefits 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

Page 5 of 156


July 1 Budget (Single Adoption)TABLE OF CONTENTS 19 64535 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: tc (Rev 03/03/2014) Page 1 of 2 Printed: 6/6/14 3:07 PM

G = General Ledger Data; S = Supplemental DataData Supplied For:

Form Description 2013-14Estimated

Actuals

2014-15Budget

01 General Fund/County School Service Fund GS GS09 Charter Schools Special Revenue Fund10 Special Education Pass-Through Fund11 Adult Education Fund12 Child Development Fund13 Cafeteria Special Revenue Fund G G14 Deferred Maintenance Fund G G15 Pupil Transportation Equipment Fund17 Special Reserve Fund for Other Than Capital Outlay Projects18 School Bus Emissions Reduction Fund19 Foundation Special Revenue Fund20 Special Reserve Fund for Postemployment Benefits21 Building Fund25 Capital Facilities Fund G G30 State School Building Lease-Purchase Fund35 County School Facilities Fund G G40 Special Reserve Fund for Capital Outlay Projects49 Capital Project Fund for Blended Component Units51 Bond Interest and Redemption Fund G G52 Debt Service Fund for Blended Component Units53 Tax Override Fund56 Debt Service Fund57 Foundation Permanent Fund61 Cafeteria Enterprise Fund62 Charter Schools Enterprise Fund63 Other Enterprise Fund66 Warehouse Revolving Fund67 Self-Insurance Fund G G71 Retiree Benefit Fund73 Foundation Private-Purpose Trust Fund76 Warrant/Pass-Through Fund95 Student Body Fund76A Changes in Assets and Liabilities (Warrant/Pass-Through)95A Changes in Assets and Liabilities (Student Body)A Average Daily Attendance S SASSET Schedule of Capital AssetsCASH Cashflow Worksheet SCB Budget Certification SCC Workers' Compensation Certification SCEA Current Expense Formula/Minimum Classroom Comp. - Actuals GSCEB Current Expense Formula/Minimum Classroom Comp. - Budget GSCHG Change Order FormDEBT Schedule of Long-Term LiabilitiesICR Indirect Cost Rate Worksheet GL Lottery Report GS

Page 6 of 156


July 1 Budget (Single Adoption)TABLE OF CONTENTS 19 64535 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: tc (Rev 03/03/2014) Page 2 of 2 Printed: 6/6/14 3:07 PM

G = General Ledger Data; S = Supplemental DataData Supplied For:

Form Description 2013-14Estimated

Actuals

2014-15Budget

MYP Multiyear Projections - General Fund GSNCMOE No Child Left Behind Maintenance of Effort GSSEA Special Education Revenue Allocations S SSEAS Special Education Revenue Allocations Setup (SELPA Selection) SSIAA Summary of Interfund Activities - Actuals GSIAB Summary of Interfund Activities - Budget G01CS Criteria and Standards Review GS GS

Page 7 of 156

El Segundo Unified School DistrictPROJECTIONS FOR FISCAL YEARS 2013-14 THROUGH 2016-17

ASSUMPTIONS

FACTOR 2013-14 2014-15 2015-16 2016-17

Revenue Limit Funded COLA

Statutory COLA - LCFF 1.565% 0.85% 2.19% 2.14%

State Average LCFF Gap Funding 11.78% 28.06% 30.39% 19.50%

LCFF GAP & COLA Funding - El Segundo USD 3.35% 7.02% 5.02% 2.97%

Revenue Limit COLA - State Wide

Revenue Limit COLA - El SegundoRevenue Limit Deficit

Special Education COLA

Categorical COLA

Federal Proposed Cut - SEQUESTRATION 5.2300% 5.2300% 5.2300% 5.2300%

Temporary Taxes - Proposition 30 Sales Tax & Income Tax

Sales Tax & Income Tax

Sales Tax & Income Tax Income Tax Only

Temporary Taxes - Proposition 30 Impact as Tax Rates Expire per ADA -$34/ADA

(112,373.06)$

Educational Protection Act (EPA) 3,305,255.00$ 4,241,443.00$ 4,494,155.00$ 4,626,499.00$

Lottery Income Unrestricted $124.00/ADA $126.00/ADA $126.00/ADA $126.00/ADA Restricted for Instructional Materials $30.00/ADA $30.00/ADA $30.00/ADA $30.00/ADA

Interest Rate 2.8000% 3.1000% 3.5000% 3.6000%

REVENUES

EMPLOYEE BENEFITSSTRS 8.250% 9.500% 11.100% 12.700%PERS 11.442% 11.771% 12.600% 15.000%PERS ReductionAlternative Retirement Program 3.750% 3.750% 3.750% 3.750%Health Benefits - Maximum District Contribution 7,500.00$ 7,500.00$ 7,500.00$ 7,500.00$ Health Benefits - Retirees 100,000.00$ 100,000.00$ 100,000.00$ 100,000.00$ SUI 0.050% 0.050% 0.050% 0.050%Workers' Compensation 2.309% 2.309% 2.509% 2.709%Medicare 1.450% 1.450% 1.450% 1.450%Social Security 6.200% 6.200% 6.200% 6.200%Golden Handshake/Retiree Packages - - - -

SUPPLIES, CONTRACTED EXPENSES AND CAPITAL OUTLAYCalifornia Consumer Price Index (CPI) 1.4% 2.1% 2.3% 2.5%

Site Allocation 2012-13 + CPI 2013-14 + CPI 2014-15 + CPI 2015-16 + CPI

Other Expenses4000s - 6000s 2012-13 + CPI 2013-14 + CPI 2014-15 + CPI 2015-16 + CPI

TRANSFERS AND CONTRIBUTIONS TO OTHER FUNDSDeferred Maintenance Contribution -$ 150,000.00$ 150,000.00$ 150,000.00$

Reserve - Post Retirement Benefits 127,426.00$ -$ -$ -$

Food Services - Contribution from General Fund -$ -$ -$ -$

EXPENDITURES

Page 8 of 156

BOARD OF EDUCATION LAURA S. GABEL JAMES C. GARZA

EMILEE M. LAYNE JEANIE M. NISHIME, Ed.D.

WILLIAM J. WATKINS, Ed.D.

El Segundo Unified School District 641 SHELDON STREET · EL SEGUNDO, CALIFORNIA 90245

(310) 615-2650 · FAX (310) 322-4334

BUDGET ASSUMPTIONS 2014-15 Adopted Budget

The Governor’s budget continues his commitment to the implementation of his new funding model, the Local Control Funding Formula (LCFF). This is the second year of implementation. This is the biggest change in school finance reform since the 1970’s. The LCFF distributes combined resources to schools through a base grant with additional supplemental funding allocated based on their proportion of English language learners, economically disadvantaged students and youth in foster care. While no district would receive less funding than what was received in the prior year, some districts would receive a higher increase in funding through the LCFF, El Segundo Unified School District will be receiving less. The LCFF creates a financial target which creates an LCFF funding GAP or shortfall. The target will be over an eight year period and each year the LCFF funding gap will vary. The target is planned to be fully funded by 2020-21 according to the Governor’s Budget Act. School finance system is in the second year of the most dramatic change since the 1972 creation of revenue limits and categorical programs (42 years ago). As the State continues to recover financially, individual school districts will begin to recover, but for the first time, at differentiated rates. Rebuilding public education under a new funding mechanism and accountability model is the task at hand. The District used the assumption factors for 2014-15 Budget provided by the Los Angeles County Office of Education (LACOE) and School Services of California (SSC). The budget has been prepared to reflect the LCFF funding model for all fiscal years. The Adopted Budget acknowledges the statutory cost of living adjustment (COLA) at 0.85%. The Adopted Budget assumes the LCFF GAP funded at 28.06%, however, El Segundo Unified School District’s combined percentage increase with COLA is 7.02%. The Governor is committed to reducing the cash deferrals and proposes to completely reduce the deferrals within the next year. We continue to monitor the cash flow daily until all the deferrals have been eliminated by the State. This is the backdrop of the circumstances surrounding the adoption of El Segundo Unified School District’s 2014-15 Adopted Budget. These projections are the mathematical result of today’s decisions based on a given set of assumptions. Projections are expected to change as various factors change – they are not predictions or forecasts. These budget decisions are based on the current assumptions dictated by the most current set of projections that are available – the Governor’s May Revision. These projections and assumptions will be revised as we continue to receive information. Overall, the District continues to monitor the operating deficit. The enrollment has been projected at 3,470 students; this is an increase of 37 students over prior year.

INTERIM SUPERINTENDENT ALAN RASMUSSEN, Ed. D.

Page 9 of 156

2014-15 Adopted Budget Assumptions Page 2 of 5 General Fund – 01 The General Fund is the general operating fund of the district. It is used to account for all financial resources except those required to be accounted for in another fund. Revenues

The 2014-15 state wide statutory cost of living adjustment (COLA) is 0.85%. The COLA of 2.19% for 2015-16 and 2.14% for 2016-17.

The Adopted Budget includes the LCFF Gap increase at 28.06% of the funding GAP. The LCFF Gap amount and funded rate will change every year. The LCFF Gap is currently $5,526,867. The LCFF gap percentage funded this year is budgeted for the current year and two subsequent years. The LCFF Gap for 2015-16 is 30.39% and 2016-17 is 19.50%. For El Segundo Unified School District, the increase is equivalent to 7.02% for 2014-15, 5.02% for 2015-16 and 2.97% for 2016-17.

Enrollment at CBEDS (California Basic Educational Data System) is projected at 3,470 which represent an increase of 37 students over prior year.

Attendance is projected at an absence rate of 3.91% of CBEDS enrollment. This rate is based on an

average of the previous fiscal years actual absenteeism rates for 2007-08 attendance was improved to 4.05% and for 2012-13 attendance improved to 3.31%. This is attributed to better retention rates of the permit students and keeping class enrollments maximized throughout the year as well as increased awareness of parents of the fiscal impact of keeping students in class.

The adoption of the new LCFF funding model has eliminated most categorical funding. The

resources previously re-classed to Tier III are as follows and are now part of the General Fund – unrestricted revenue:

9th/10th Grade Class Size Reduction Deferred Maintenance Arts and Music Block Grant CAHSEE Instruction and Services Gifted and Talented Education Instructional Materials Funding Peer Assistance and Review Professional Development Block Grant Pupil Retention Block Grant Safety Grant School and Library Block Grant Supplemental School Counseling Teacher Credential Block Grant Regional Occupational Program (ROP)

Lottery revenue has been projected at $126.00 Unrestricted, $30.00 Restricted.

Special Education revenue is not projected using state assumptions or COLA. A restructuring of the

allocation formula was completed in 2004-05. The revenue for the SELPA as a whole dropped by approximately one percent.

Page 10 of 156

2014-15 Adopted Budget Assumptions Page 3 of 5

The Interest Rate for 10 year Treasuries is projected to begin increasing in the following fiscal years.

From a low point of 1.15% in the third quarter of 2003-04 to 5.33% at first quarter of 2007-08 to 3.10% in the 2014-15 Budget, 3.50% in 2015-16 and 3.60% in 2016-17. The interest income reflects an increase in cash as the State reduces the cash deferrals and is projected at approximately 1% for all funds.

K-3 Class Size Reduction program has been eliminated and modified to a base grant per average daily

attendance (ADA) with the Governor’s State Budget Act. This base grant is expected to be fully funded by 2020-21. Each year a percentage of the base grant amount will be funded and the percentage rate will vary depending on the amount the State appropriates.

Mandated cost claim revenues have been budgeted for 2013-14 because ESUSD has opted to

participate in the block grant which is funded at $28 for grades K-8 and $56 for grades 9-12, per ADA, approximately $127,426. This amount will be transferred to the Post Employment Retiree Benefits, Fund 67. At this time, the budget does not include mandated cost claim revenues for the 2014-15 budget or future years. The budget will be revised when the actual amounts have been received.

Lease income previously generated from the rental of the Imperial School site by the LACOE is now

deleted since the District has decided to pursue other uses of the facility. The District was able to negotiate a lease for a portion of the 210 Penn Street property and this is generating $69,912 in revenue this year for 210 Penn Street property.

SoCalRoc is currently funded at the same rate as 2012-13 per the Governor’s Budget Act under the

new LCFF funding model. The law states that for 2013-14 and 2014-15, districts must expend no less than the amount of funds that the district expended in 2012-13. The District continues to budget the amount for SoCalRoc for the current and subsequent years.

Other local income includes:

$1,000,000 from the Educational Foundation $1,620,587 in fees collected in conjunction with the District’s before and after school daycare

program and the preschool are also included in this category. Use of Facilities for Sports for local non-profit organization is estimated at $15,000.

Changes to contributions are as follows:

Special Education – The estimated contribution to Special Education from General Fund is currently projected at $2,041,992 for all programs.

Ongoing and Major Maintenance – The District is required to set aside 1% of the total

expenditures for Ongoing and Major Maintenance although staffing levels and contracted services require approximately a 3% contribution. The required contribution of ½% to Deferred Maintenance is no longer a requirement due to the State Budget Act. Included in the budget is $895,000 which is approximately 3%. The District will set aside $150,000 for Deferred Maintenance projects beginning in 2014-15 and subsequent years.

Interfund transfers from General Fund:

Post Employment Benefits – The District will contribute for Post Employment Benefits the

one-time mandated cost block grant, approximately $127,426 in 2013-14. The actuarial study was updated in April 2009, and indicated that the District was fully funded. The District has obtained a revised actuarial study and will be issued this year.

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2014-15 Adopted Budget Assumptions Page 4 of 5

The District has included in the budget a contribution to Deferred Maintenance beginning in fiscal year 2014-15 of $150,000.

Expenditures

Staffing formula (regular classes): Grades K, 24:1 Grades 1 – 3, 25:1 Grades 4 – 5, 32:1 Grades 6 – 8, 33:1 Grades 9 – 12, 34:1

The 2014-15 Adopted Budget includes an increase of 3 full-time equivalents (FTE’s) teaching

positions. Center Street Elementary 1.50 FTE – Certificated Teacher

Richmond Street Elementary 1.50 FTE – Certificated Teacher

El Segundo Middle School No Changes

El Segundo High School 0.25 FTE – Librarian

District Wide No Changes

Special Education staffing - The District established a Learning Center module at both elementary

schools since 2009-10.

Salaries – The Adopted Budget does not include any salary increases for staff in the 2014-15 fiscal year and no salary increase in the subsequent years. All step increases have been projected as well as a modest amount for column changes for all years. Retirement savings have also been included in the budget for all years.

Health Insurance costs have been projected using $7,500 as the maximum for certificated and

classified bargaining unit employees and $10,500 maximum for management/confidential staff. This is no change from prior year.

Books/Supplies are based on site projected CBEDS enrollment with an add-on to the amount per student based on the projected CPI. Expenses have been adjusted to reflect any one-time grants and one-time expenses.

Other Contracted Services were based on current knowledge of obligated contractual services and/or

estimated at the CPI increase for those that were unknown.

Transfers Out: $298,463 to LACOE – Estimated Excess Cost Bill

Page 12 of 156

2014-15 Adopted Budget Assumptions Page 5 of 5 Cafeteria Fund – 13 The Cafeteria Fund is used to account for revenues received and expenditures made to operate the district’s cafeterias. Revenue is derived from Free/Reduced Meals subsidized by the Federal and State governments; breakfast and lunch sales to students, teachers, and other district employees; and catering services. The bulk of revenue in El Segundo Unified is generated through paid lunches and breakfasts.

Deferred Maintenance Fund - 14 The Deferred Maintenance Fund is used for the purpose of major repair or replacement of property. Expenditures may be of a preventative nature but cannot be used for regular, routine maintenance. The state contribution of ½ of 1% of the General Fund expenditures has been eliminated in the State Budget Act. The District has budgeted $150,000 contribution from the General Fund beginning in fiscal year 2014-15 and subsequent years. This year the ending fund balance is committed for deferred maintenance projects as per the new Governmental Accounting Standards Board (GASB) statement 54.

Building Fund – 21 The Building Fund is used to account for expenditures from bond proceeds for renovation, construction, and improvement of school facilities throughout the district. The District does not have any available Building funds at this time.

Developers’ Fee Fund – 25 This fund was established late in the 2003-04 fiscal year. Any funds received in 2014-15 will be committed for the established purpose.

County School Facilities Fund – 35 The District received additional modernization funds of $638,741 for the El Segundo Middle School and $207,553 for Center Street Elementary. Center Street projects were completed in 2006-07.

Self Insurance Fund – 67 The Self Insurance Fund is used to account for post employment retiree benefits. The District opted for the mandated cost block grant and will be transferring the funds into this fund to cover post employment retiree benefits in the amount of $127,426 for the 2013-14 fiscal year and none is budgeted for 2014-15 and the two subsequent years. Mandated costs received in 2006-07 were transferred to fully fund the liability through the 2008-09 Fiscal Year. The District continues to use this fund to pay for retiree post employment benefits. The cost is projected at approximately $100,000 for 2014-15 and two subsequent years.

Conclusion The District continues to maintain the required 3% + reserve for the next three years. The total available reserves for fiscal year 2014-15 is projected at 9.34%, 9.30% for fiscal year 2015-16 and 9.79% for fiscal year 2016-17.

Page 13 of 156

© 2014 School Services of California, Inc.

SSC School District and Charter School Financial Projection Dartboard2014-15 May Revision

This version of SSC’s Financial Projection Dartboard is based on the Governor’s 2014-15 May Revision Proposal. We haveupdated the cost-of-living adjustment (COLA), Consumer Price Index (CPI), and ten-year T-bill planning factors per the latest economic forecasts. We have also updated the Local Control Funding Formula (LCFF) factors. We rely on various state agencies and outside sources in developing these factors, but we assume responsibility for them with the understanding that they are general guidelines.

LCFF ENTITLEMENT FACTORSEntitlement Factors per ADA K-3 4-6 7-8 9-12

2013-14 Initial Grants $6,952 $7,056 $7,266 $8,419COLA at 0.85% $59 $60 $62 $722014-15 Base Grants $7,011 $7,116 $7,328 $8,491

Entitlement Factors per ADA K-3 4-6 7-8 9-122014-15 Base Grants $7,011 $7,116 $7,328 $8,491Adjustment Factors 10.40% CSR - - 2.6% CTECSR and CTE amounts $729 - - $2212014-15 Adjusted Base Grants $7,740 $7,116 $7,328 $8,712

Supplemental Grants (% Adj. Base) 20% 20% 20% 20%Concentration Grants 50% 50% 50% 50%Concentration Grant Threshold 55% 55% 55% 55%

LCFF DARTBOARD FACTORSFactor 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

LCFF Planning Factors SSC Simulator1 SSC Simulator1 SSC Simulator2 SSC Simulator2 SSC Simulator2 SSC Simulator2

PLANNING FACTORSFactor 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Statutory COLA 1.565% 0.85% 2.10% 2.30% 2.50% 2.60%COLA on state and local share only of Special Education, Child Nutrition, American Indian Education Centers/American Indian Early Childhood Education

1.565% 0.85% 2.10% 2.30% 2.50% 2.60%

California CPI 1.40% 2.10% 2.30% 2.50% 2.70% 2.60%

California Lottery3 Base $124 $126 $126 $126 $126 $126Proposition 20 $30 $30 $30 $30 $30 $30

Interest Rate for Ten-Year Treasuries 2.80% 3.10% 3.50% 3.60% 3.70% 3.60%CalPERS Employer Rate 11.442% 11.771% 12.60% 15.00% 16.60% 18.20%CalSTRS Employer Rate 8.25% 9.50% 11.10% 12.70% 14.30% 15.90%

RESERVESState Reserve Requirement District ADA Range Reserve Plan4

The greater of 5% or $63,000 0 to 300

SSC recommends one year’s increment of planned revenue growth

The greater of 4% or $63,000 301 to 1,0003% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and higher

1 Go to the SSC LCFF Simulator at www.sscal.com.Your LCFF amounts for multiyear planning purposes will be provided based on your district-specific data.2 For the forecast years, the total dollar amount needed to fund the statutory COLA is applied to the LCFF Simulator.3 The forecast for Lottery funding per ADA includes both base (unrestricted) funding and the amount restricted by Proposition 20 (2000) for instructional materials. Lottery funding is initially based on prior-year annual ADA—and is ultimately based on current-year annual ADA—times the historical statewide average excused absence factor of 1.04446.4 District reserve requirements as stated in the State Board of Education (SBE) adopted criteria and standards based solely on district size is not as relevant when financial volatility and exposure is disparate under the LCFF. We recommend that every district first observe the currentSBE-required reserve for the traditional economic uncertainties. We also recommend the establishment of a separate reserve based on the annual LCFF revenue increase projected for the district in Year 2 and Year 3 of the multiyear projection. We recommend that the district develop a plan to, over time, set aside one year’s growth in LCFF funding as a reserve due to the potential volatility inherent in the LCFF. Within that set aside, we also recommend assigning the supplemental and concentration dollars.

5-53

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2014-15 July 1 Budget (Single Adoption)General Fund

School District Criteria and Standards Review19 64535 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cs-a (Rev 04/24/2014) Page 1 of 27 Printed: 6/6/14 3:37 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 approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

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

District ADA (Form A, Estimated P-2 ADA column, lines A4, C1, and C2e): 3,335

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Second and Third Prior Years, enter data in the Revenue Limit Funded ADA, Original Budget column. All other data are extracted.

¹For the First prior Year, enter the earliest estimate of the District and Charter School Regular Funded ADA in the Original Budget column.

Revenue Limit (Funded) ADA/Estimated Funded ADAOriginal Budget Estimated/Unaudited Actuals ADA Variance Level

(Form RL, Line 5c [5b]) (Form RL, Line 5c [5b]) (If Budget is greater Fiscal Year (Form A, Lines A6, C1, and C2e) (Form A, Lines A6, C1, and C2e) than Actuals, else N/A) Status

Third Prior Year (2011-12) 3,147.46 3,218.15 N/A MetSecond Prior Year (2012-13) 3,288.02 3,310.86 N/A MetFirst Prior Year (2013-14)¹ 3,310.86 3,305.09 0.2% MetBudget Year (2014-15) 3,334.67

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

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

Explanation:


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Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

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


District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are extracted or calculated.

Enrollment Variance LevelEnrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2011-12) 3,281 3,294 N/A MetSecond Prior Year (2012-13) 3,369 3,415 N/A MetFirst Prior Year (2013-14) 3,351 3,421 N/A MetBudget Year (2014-15) 3,470

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:


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

Explanation:


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Form 01CS


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal yearshas not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

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

DATA ENTRY: All data are extracted or calculated.

P-2 ADAEstimated/Unaudited Actuals Enrollment(Form A, Lines 3, 6, and 25) CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4,C1, and C2e) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2011-12) 3,208 3,294 97.4%Second Prior Year (2012-13) 3,305 3,415 96.8%First Prior Year (2013-14) 3,305 3,421 96.6%

Historical Average Ratio: 96.9%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.4%

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

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

Estimated P-2 ADABudget Enrollment

(Form A, Lines A4,C1, and C2e) Budget/ProjectedFiscal Year (Form MYP, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Budget Year (2014-15) 3,335 3,470 96.1% Met1st Subsequent Year (2015-16) 3,334 3,469 96.1% Met2nd Subsequent Year (2016-17) 3,346 3,482 96.1% 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 budget and two subsequent fiscal years.

Explanation:


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Form 01CS


4. CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from theprior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recoverytarget payment, plus or minus one percent.

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

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than thedistrict's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied totheir LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies.LCFF Revenue Standard selected: LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter LCFF Target amounts for the budget and two subsequent fiscal years.Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated.Enter data for Steps 2a through 2d. All other data is calculated.

Projected LCFF Revenue

Has the District reached its LCFFIf Yes, then COLA amount in Line 2b2 is used in Line 2e Total calculation.If No, then Gap Funding in Line 2c is used in Line 2e Total calculation.

target funding level? No

Budget Year 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

LCFF Target (Reference Only) 27,293,087.00 27,888,515.00 28,463,778.00

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent YearStep 1 - Change in Population (2013-14) (2014-15) (2015-16) (2016-17)

a. ADA (Funded)(Form A, lines A6, C1, and C2e) 3,305.09 3,334.67 3,333.71 3,346.20

b. Prior Year ADA (Funded) 3,305.09 3,334.67 3,333.71c. Difference (Step 1a minus Step 1b) 29.58 (0.96) 12.49d. Percent Change Due to Population

(Step 1c divided by Step 1b) 0.89% -0.03% 0.37%

Step 2 - Change in Funding Level a. Prior Year LCFF Funding 23,317,060.00 23,317,265.00 24,699,930.00b1. COLA percentage (if district is at target) Not Applicableb2. COLA amount (proxy for purposes of this

criterion) Not Applicable 0.00 0.00 0.00c. Gap Funding (if district is not at target) 1,550,839.00 1,339,265.00 733,951.00d. Economic Recovery Target Funding

(current year increment)

e. Total (Lines 2b2 or 2c, as applicable, plus Line 2d) 1,550,839.00 1,339,265.00 733,951.00f. Percent Change Due to Funding Level

(Step 2e divided by Step 2a) 6.65% 5.74% 2.97%

Step 3 - Total Change in Population and Funding Level(Step 1d plus Step 2f) 7.54% 5.71% 3.34%

LCFF Revenue Standard (Step 3, plus/minus 1%): 6.54% to 8.54% 4.71% to 6.71% 2.34% to 4.34%

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Form 01CS


4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16) (2016-17)

Projected Local Property Taxes(Form 01, Objects 8021 - 8089) 5,905,354.00 5,905,355.00 5,905,354.00 5,905,354.00

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

(percent change from

previous year, plus/minus 1%): N/A N/A N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School


Necessary Small School District Projected LCFF Revenue


Necessary Small School Standard(Gap Funding or COLA, plus Economic Recovery Target Payment, Step 2f,

plus/minus 1%): N/A N/A N/A

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

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


LCFF Revenue(Fund 01, Objects 8011, 8012, 8020-8089) 21,595,556.00 23,317,265.00 24,699,930.00 25,433,880.00

District's Projected Change in LCFF Revenue: 7.97% 5.93% 2.97%LCFF Revenue Standard: 6.54% to 8.54% 4.71% to 6.71% 2.34% to 4.34%

Status: Met Met Met

4C. Comparison of District LCFF Revenue to the Standard


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

Explanation:


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Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or thedistrict's required reserves percentage.

It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues thatwere restricted prior to the LCFF are now unrestricted within the LCFF.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures


Estimated/Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

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

Third Prior Year (2011-12) 15,196,297.20 17,181,143.65 88.4%Second Prior Year (2012-13) 16,787,495.12 18,858,867.41 89.0%First Prior Year (2013-14) 17,524,113.00 20,018,162.00 87.5%

Historical Average Ratio: 88.3%


District's Reserve Standard Percentage(Criterion 10B, Line 4): 3.0% 3.0% 3.0%

District's Salaries and Benefits Standard(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage): 85.3% to 91.3% 85.3% to 91.3% 85.3% to 91.3%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures StatusBudget Year (2014-15) 18,205,635.00 20,480,537.00 88.9% Met1st Subsequent Year (2015-16) 18,874,613.00 21,232,507.00 88.9% Met2nd Subsequent Year (2016-17) 19,349,999.00 21,735,350.00 89.0% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal years.

Explanation:


Page 20 of 156




Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by morethan the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

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

(2014-15) (2015-16) (2016-17)1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3): 7.54% 5.71% 3.34%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -2.46% to 17.54% -4.29% to 15.71% -6.66% to 13.34%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): 2.54% to 12.54% .71% to 10.71% -1.66% to 8.34%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Percent Change Change Is OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)

First Prior Year (2013-14) 710,996.00Budget Year (2014-15) 658,067.00 -7.44% Yes1st Subsequent Year (2015-16) 658,068.00 0.00% Yes2nd Subsequent Year (2016-17) 658,068.00 0.00% No

Explanation:(required if Yes)

The revenues have been projected based on the current assumptions.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)

First Prior Year (2013-14) 2,682,572.00Budget Year (2014-15) 1,655,555.00 -38.28% Yes1st Subsequent Year (2015-16) 1,670,251.00 0.89% No2nd Subsequent Year (2016-17) 1,670,251.00 0.00% No


The revenues have been adjusted based on the current assumptions and the decreased of 38.28% is due to the new State funding formula, Local ControlFunding Formula (LCFF).

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)

First Prior Year (2013-14) 4,024,625.00Budget Year (2014-15) 3,329,374.00 -17.27% Yes1st Subsequent Year (2015-16) 3,333,504.00 0.12% Yes2nd Subsequent Year (2016-17) 3,334,642.00 0.03% No



Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)

First Prior Year (2013-14) 1,518,848.00Budget Year (2014-15) 1,152,994.00 -24.09% Yes1st Subsequent Year (2015-16) 1,159,476.00 0.56% Yes2nd Subsequent Year (2016-17) 1,379,184.00 18.95% Yes


The change is due to one-time carry over funds that have been projected according to the most current assumptions. The budget assumes that anincrease in textbooks and supplies will be necessary due to State adoptions.

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Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)

First Prior Year (2013-14) 4,073,239.00Budget Year (2014-15) 3,664,251.00 -10.04% Yes1st Subsequent Year (2015-16) 3,740,319.00 2.08% No2nd Subsequent Year (2016-17) 3,764,518.00 0.65% No


The change is due to one-time carry over funds that have been projected according to the most current assumptions.

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


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2013-14) 7,418,193.00Budget Year (2014-15) 5,642,996.00 -23.93% Not Met1st Subsequent Year (2015-16) 5,661,823.00 0.33% Met2nd Subsequent Year (2016-17) 5,662,961.00 0.02% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2013-14) 5,592,087.00Budget Year (2014-15) 4,817,245.00 -13.86% Not Met1st Subsequent Year (2015-16) 4,899,795.00 1.71% Met2nd Subsequent Year (2016-17) 5,143,702.00 4.98% Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Federal Revenue(linked from 6B

if NOT met)


Explanation:Other State Revenue

(linked from 6B if NOT met)

The revenues have been adjusted based on the current assumptions and the decreased of 38.28% is due to the new State funding formula, Local ControlFunding Formula (LCFF).

Explanation:Other Local Revenue



1b. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies


The change is due to one-time carry over funds that have been projected according to the most current assumptions. The budget assumes that anincrease in textbooks and supplies will be necessary due to State adoptions.

Explanation:Services and Other Exps


The change is due to one-time carry over funds that have been projected according to the most current assumptions.

Page 22 of 156




Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education CodeSection 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordancewith 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 modified by Section 17070.766 and amended by SB 70(Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section 17070.75from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met,enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation? Yes

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

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 29,685,659.00b. Plus: Pass-through Revenues 1% Required Budgeted Contribution ¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is No) (Line 2c times 1%) Maintenance Account Statusc. Net Budgeted Expenditures and Other Financing Uses 29,685,659.00 296,856.59 1,045,000.00 Met

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)]) Other (explanation must be provided)

Explanation:

(required if NOT metand Other is marked)

Page 23 of 156




Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and otherfinancing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's availablereserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

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

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

(2011-12) (2012-13) (2013-14)1. District's Available Reserve Amounts (resources 0000-1999)

a. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 3,926,515.33 0.00 3,290,012.00b. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 0.00 3,804,149.10 0.00c. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) 0.00 0.00 0.00d. Available Reserves (Lines 1a through 1c) 3,926,515.33 3,804,149.10 3,290,012.00

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 26,499,282.67 28,371,827.29 29,515,636.00b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b) 26,499,282.67 28,371,827.29 29,515,636.00

3. District's Available Reserve Percentage(Line 1d divided by Line 2c) 14.8% 13.4% 11.1%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 4.9% 4.5% 3.7%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertaintiesand the Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expeditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending LevelUnrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) StatusThird Prior Year (2011-12) 837,997.11 17,181,143.65 N/A MetSecond Prior Year (2012-13) (122,366.23) 18,858,867.41 0.6% MetFirst Prior Year (2013-14) (514,137.00) 20,018,162.00 2.6% MetBudget Year (2014-15) (Information only) (525,248.00) 20,480,537.00

8C. Comparison of District Deficit Spending to the Standard


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

Explanation:


Page 24 of 156




Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than thefollowing percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.


District's Fund Balance Standard Percentage Level: 1.0%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

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

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) StatusThird Prior Year (2011-12) 2,633,705.00 3,099,518.22 N/A MetSecond Prior Year (2012-13) 3,911,990.00 3,937,515.33 N/A MetFirst Prior Year (2013-14) 3,413,656.00 3,815,149.00 N/A MetBudget Year (2014-15) (Information only) 3,301,012.00

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous threeyears.

Explanation:


Page 25 of 156




Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

Percentage Level District ADA 5% or $64,000 (greater of) 0 to 3004% or $64,000 (greater of) 301 to 1,000

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

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) mayexclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Criterion 3, Item 3B): 3,335 3,334 3,346

District's Reserve Standard Percentage Level: 3% 3% 3%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? Yes2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):


b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.


1. Expenditures and Other Financing Uses(Fund 01, objects 1000-7999) (Form MYP, Line B11) 29,685,659.00 30,350,054.00 31,106,731.00

2. Plus: Special Education Pass-through(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses(Line B1 plus Line B2) 29,685,659.00 30,350,054.00 31,106,731.00

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

(Line B3 times Line B4) 890,569.77 910,501.62 933,201.936. Reserve Standard - by Amount

($64,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 890,569.77 910,501.62 933,201.93

Page 26 of 156




Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except Line 4):

Budget Year(2014-15)

1st Subsequent Year(2015-16)

2nd Subsequent Year(2016-17)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00

2. General Fund - Reserve for Economic Uncertainties(Fund 01, Object 9789) (Form MYP, Line E1b) 2,764,764.00 2,810,776.00 3,034,323.00

3. General Fund - Unassigned/Unappropriated Amount(Fund 01, Object 9790) (Form MYP, Line E1c) 0.00 0.00 0.00

4. General Fund - Negative Ending Balances in Restricted Resources(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYP, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYP, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00 2,810,776.00 3,034,323.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00

8. District's Budgeted Reserve Amount(Lines C1 thru C7) 2,764,764.00 5,621,552.00 6,068,646.00

9. District's Budgeted Reserve Percentage (Information only)(Line 8 divided by Section 10B, Line 3) 9.31% 18.52% 19.51%

District's Reserve Standard

(Section 10B, Line 7): 890,569.77 910,501.62 933,201.93

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:


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Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent ofthe total general fund expenditures that are funded with one-time resources? No

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

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoinggeneral fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal yearscontingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

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Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Providean explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions areongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers areongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. ForTransfers In and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MYP does notexist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2013-14) (3,989,792.00)Budget Year (2014-15) (5,128,988.00) 1,139,196.00 28.6% Not Met1st Subsequent Year (2015-16) (5,205,994.00) 77,006.00 1.5% Met2nd Subsequent Year (2016-17) (5,253,171.00) 47,177.00 0.9% Met

1b. Transfers In, General Fund *First Prior Year (2013-14) 0.00Budget Year (2014-15) 0.00 0.00 0.0% Met1st Subsequent Year (2015-16) 0.00 0.00 0.0% Met2nd Subsequent Year (2016-17) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2013-14) 0.00Budget Year (2014-15) 150,000.00 150,000.00 New Not Met1st Subsequent Year (2015-16) 150,000.00 0.00 0.0% Met2nd Subsequent Year (2016-17) 150,000.00 0.00 0.0% Met

1d. Impact of Capital ProjectsDo you have any capital projects that may impact the general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of the budgetor subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature. Explain thedistrict's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:(required if NOT met)

The increase is due to the transfer to Deferred Maintenance, designating funds for textbooks, ipads and an increase in special education expenses.

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


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Form 01CS


1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify theamount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.


The Budget includes a transfer to the Deferred Maintenance Fund beginning in 2014-15.

1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)

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Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commmitments for postemployment benefits otherthan 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, 2014

Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 20 Fund 51 - Bond Interest and Redemption Fund Fund 51 - Bond Interest and Redemption Fund 57,805,000Supp Early Retirement ProgramState School Building LoansCompensated Absences 1 General Fund 01 & Cafeteria Fund 13 General Fund 01 & Cafeteria Fund 13 169,349

Other Long-term Commitments (do not include OPEB):

TOTAL: 57,974,349


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

Capital LeasesCertificates of ParticipationGeneral Obligation BondsSupp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (continued):

Total Annual Payments: 0 0 0 0Has total annual payment increased over prior year (2013-14)? No No No

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Form 01CS


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. No - Annual payments for long-term commitments have not increased in one or more of the budget and two subsequent fiscal years.

Explanation:(required if Yes

to increase in totalannual payments)

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.


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Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the annualrequired contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the requiredcontribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits otherthan pensions (OPEB)? (If No, skip items 2-5) Yes

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

b. Do benefits continue past age 65? No

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund 995,773

4. OPEB Liabilities Data must be entered.a. OPEB actuarial accrued liability (AAL) 402,198.00b. OPEB unfunded actuarial accrued liability (UAAL) 1,390,027.00c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation Sep 01, 2012

Budget Year 1st Subsequent Year 2nd Subsequent Year5. OPEB Contributions (2014-15) (2015-16) (2016-17)

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method 110,917.00 110,917.00 110,197.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 100,000.00 100,000.00 100,000.00c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 100,000.00 100,000.00 100,000.00d. Number of retirees receiving OPEB benefits 13 13 13

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Form 01CS


S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

No

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs

Budget Year 1st Subsequent Year 2nd Subsequent Year4. Self-Insurance Contributions (2014-15) (2015-16) (2016-17)

a. Required contribution (funding) for self-insurance programsb. Amount contributed (funded) for self-insurance programs

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Form 01CS


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and includeall contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in newcommitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and 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 the districtgoverning board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16) (2016-17)

Number of certificated (non-management)full-time-equivalent (FTE) positions 152.2 156.0 157.0 157.0

Certificated (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

The District is in negotiations for the 2014-15 Fiscal Year.

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

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

If Yes, date of Superintendent and CBO certification:

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

If Yes, date of budget revision board adoption:

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

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

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

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior yearor

Multiyear Agreement


% 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:

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Form 01CS


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits 131,439


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

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits 1,231,384 1,238,884 1,238,8843. Percent of H&W cost paid by employer Annual Cap of $7,500 Annual Cap of $7,500 Annual Cap of $7,500 4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0%

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 175,000 175,000 175,0003. Percent change in step & column over prior year 0.0% 0.0% 0.0%

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

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 retired employeesincluded in the budget and MYPs?

Yes Yes Yes

Certificated (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

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Form 01CS


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees



Number of classified (non-managment)FTE positions 94.6 94.6 94.6 94.6

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? NoIf Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


The District is in negotiations for the Fiscal Year 2014-15.

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

board meeting:

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

If Yes, date of Superintendent and CBO certification:

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

If Yes, date of budget revision board adoption:

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



One Year Agreement


% change in salary schedule from prior yearor

Multiyear Agreement



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 52,262



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Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits 609,556 609,556 609,5563. Percent of H&W cost paid by employer Annual Cap of $7,500 Annual Cap of $7,500 Annual Cap of $7,500 4. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0%

Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? NoIf Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 30,000 30,000 30,0003. Percent change in step & column over prior year 0.0% 0.0% 0.0%

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

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 retired employeesincluded in the budget and MYPs? Yes Yes Yes

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):

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Form 01CS


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees



Number of management, supervisor, andconfidential FTE positions 21.5 22.5 22.5 22.5

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, complete question 2.


The District is in negotiations for the Fiscal Year 2014-15.

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





Negotiations Not Settled3. Cost of a one percent increase in salary and statutory benefits 23,277



Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes2. Total cost of H&W benefits 194,000 194,000 194,0003. Percent of H&W cost paid by employer Annual Cap of $10,500 Annual Cap of $10,500 Annual Cap of $10,5004. Percent projected change in H&W cost over prior year 0.0% 0.0% 0.0%

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustements included in the budget and MYPs? Yes Yes Yes2. Cost of step and column adjustments 23,000 10,719 7,8033. Percent change in step & column over prior year 0.0% -53.0% -27.0%

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2014-15) (2015-16) (2016-17)

1. Are costs of other benefits included in the budget and MYPs? Yes Yes Yes2. Total cost of other benefits 0 0 03. Percent change in cost of other benefits over prior year 0.0% 0.0% 0.0%

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Form 01CS


S9. Local Control and Accountability Plan (LCAP)

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year? Yes

2. Approval date for adoption of the LCAP or approval of an update to the LCAP. Jun 24, 2014

S10. LCAP Expenditures

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures? Yes

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Form 01CS


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but mayalert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with anegative cash balance in the general fund? No

A2. Is the system of personnel position control independent from the payroll system?No

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from theenrollment budget column of Criterion 2A are used to determine Yes or No) No

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior fiscal year or budget year? No

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

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

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

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

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

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

Comments:(optional)

Item #A6, the District provides uncapped, 100% employer paid, health benefits for the Superintendent and Chief Business Official only.

End of School District Budget Criteria and Standards Review

Page 41 of 156


July 1 Budget (Single Adoption)General Fund

Multiyear ProjectionsUnrestricted

19 64535 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: myp (Rev 03/21/2014) Page 1 Printed: 6/6/14 3:35 PM

DescriptionObjectCodes

2014-15Budget

(Form 01)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(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 22,883,130.00 6.03% 24,263,000.00 3.00% 24,990,555.00 2. Federal Revenues 8100-8299 20,000.00 0.00% 20,000.00 0.00% 20,000.00 3. Other State Revenues 8300-8599 410,407.00 4.96% 430,772.00 0.00% 430,772.00 4. Other Local Revenues 8600-8799 1,770,740.00 0.00% 1,770,741.00 0.00% 1,770,741.00 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 (5,128,988.00) 1.50% (5,205,994.00) 0.91% (5,253,171.00)

6. Total (Sum lines A1 thru A5c) 19,955,289.00 6.63% 21,278,519.00 3.20% 21,958,897.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 11,167,037.00 11,501,399.00

b. Step & Column Adjustment 167,506.00 163,230.00

c. Cost-of-Living Adjustment

d. Other Adjustments 166,856.00

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 11,167,037.00 2.99% 11,501,399.00 1.42% 11,664,629.00

2. Classified Salaries

a. Base Salaries 3,361,607.00 3,382,029.00



d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 3,361,607.00 0.61% 3,382,029.00 0.04% 3,383,504.00

3. Employee Benefits 3000-3999 3,676,991.00 8.54% 3,991,185.00 7.78% 4,301,866.00

4. Books and Supplies 4000-4999 211,592.00 9.69% 232,085.00 0.00% 232,085.00

5. Services and Other Operating Expenditures 5000-5999 2,011,821.00 3.11% 2,074,320.00 1.32% 2,101,777.00

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

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 51,489.00 0.00% 51,489.00 0.00% 51,489.00

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

9. Other Financing Uses a. Transfers Out 7600-7629 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) 20,480,537.00 3.67% 21,232,507.00 2.37% 21,735,350.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (525,248.00) 46,012.00 223,547.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 3,301,012.00 2,775,764.00 2,821,776.00

2. Ending Fund Balance (Sum lines C and D1) 2,775,764.00 2,821,776.00 3,045,323.00

3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 11,000.00 11,000.00 11,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 2,764,764.00 2,810,776.00 3,034,323.00

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 2,775,764.00 2,821,776.00 3,045,323.00

Page 42 of 156



Multiyear ProjectionsUnrestricted

19 64535 0000000Form MYP



2014-15Budget

(Form 01)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 2,764,764.00 2,810,776.00 3,034,323.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.)

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) 2,764,764.00 2,810,776.00 3,034,323.00

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.

The amount in section B1d is due to three certificated positions added due to enrollment increase at the elementary sites and also due to reducing the class size in the elementaries. In addition toone-time funding ending, Common Core funding and the coordinator now being funded out of the General Fund-Unrestricted.The amount in section B1d is due to three certificated positions added due to enrollment increase at the elementary sites and also due to reducing the class size in the elementaries. In addition toone-time funding ending, Common Core funding and the coordinator now being funded out of the General Fund-Unrestricted.

Page 43 of 156



Multiyear ProjectionsRestricted

19 64535 0000000Form MYP



2014-15Budget

(Form 01)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(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 434,135.00 2.12% 443,325.00 0.00% 443,325.00 2. Federal Revenues 8100-8299 638,067.00 0.00% 638,068.00 0.00% 638,068.00 3. Other State Revenues 8300-8599 1,245,148.00 -0.46% 1,239,479.00 0.00% 1,239,479.00 4. Other Local Revenues 8600-8799 1,558,634.00 0.26% 1,562,763.00 0.07% 1,563,901.00 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 5,128,988.00 1.50% 5,205,994.00 0.91% 5,253,171.00




a. Base Salaries 2,820,904.00 2,688,714.00



d. Other Adjustments (174,504.00) (76,907.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 2,820,904.00 -4.69% 2,688,714.00 -1.36% 2,652,138.00


a. Base Salaries 1,696,743.00 1,714,349.00



d. Other Adjustments


3. Employee Benefits 3000-3999 1,105,645.00 -0.22% 1,103,166.00 5.52% 1,164,090.00

4. Books and Supplies 4000-4999 941,402.00 -1.49% 927,391.00 23.69% 1,147,099.00

5. Services and Other Operating Expenditures 5000-5999 1,652,430.00 0.82% 1,665,999.00 -0.20% 1,662,741.00

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


8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00% 9. Other Financing Uses a. Transfers Out 7600-7629 150,000.00 0.00% 150,000.00 0.00% 150,000.00

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) 9,205,122.00 -0.95% 9,117,547.00 2.78% 9,371,381.00


(Line A6 minus line B11) (200,150.00) (27,918.00) (233,437.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 2,910,177.00 2,710,027.00 2,682,109.00

2. Ending Fund Balance (Sum lines C and D1) 2,710,027.00 2,682,109.00 2,448,672.00 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 0.00

b. Restricted 9740 2,710,027.00 2,682,109.00 2,448,672.00

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


Page 44 of 156



Multiyear ProjectionsRestricted

19 64535 0000000Form MYP



2014-15Budget

(Form 01)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)


1. General Fund

a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789


(Enter reserve projections for subsequent years 1 and 2

in Columns C and E; current year - Column A - is extracted.)

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789


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.

The reduction in certificated salaries in section B1d in Fiscal Year 2015/16 of $174,504 is due to the one-time funding of Common Core ending and one-time funding for substitutes and extra dutyassignments and the staff now being funded from the General Fund-Unrestricted. The reduction in certificated salaries in section B1d in Fiscal Year 2016/17 of $76,907 is due to one-time carryover funds ending.

The reduction in certificated salaries in section B1d in Fiscal Year 2015/16 of $174,504 is due to the one-time funding of Common Core ending and one-time funding for substitutes and extra dutyassignments and the staff now being funded from the General Fund-Unrestricted. The reduction in certificated salaries in section B1d in Fiscal Year 2016/17 of $76,907 is due to one-time carryover funds ending.

Page 45 of 156



Multiyear ProjectionsUnrestricted/Restricted

19 64535 0000000Form MYP



2014-15Budget

(Form 01)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(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 23,317,265.00 5.96% 24,706,325.00 2.94% 25,433,880.00 2. Federal Revenues 8100-8299 658,067.00 0.00% 658,068.00 0.00% 658,068.00 3. Other State Revenues 8300-8599 1,655,555.00 0.89% 1,670,251.00 0.00% 1,670,251.00 4. Other Local Revenues 8600-8799 3,329,374.00 0.12% 3,333,504.00 0.03% 3,334,642.00 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




a. Base Salaries 13,987,941.00 14,190,113.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (7,648.00) (76,907.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 13,987,941.00 1.45% 14,190,113.00 0.89% 14,316,767.00


a. Base Salaries 5,058,350.00 5,096,378.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00


3. Employee Benefits 3000-3999 4,782,636.00 6.52% 5,094,351.00 7.29% 5,465,956.00

4. Books and Supplies 4000-4999 1,152,994.00 0.56% 1,159,476.00 18.95% 1,379,184.00

5. Services and Other Operating Expenditures 5000-5999 3,664,251.00 2.08% 3,740,319.00 0.65% 3,764,518.00

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


8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.00 9. Other Financing Uses a. Transfers Out 7600-7629 150,000.00 0.00% 150,000.00 0.00% 150,000.00

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) 29,685,659.00 2.24% 30,350,054.00 2.49% 31,106,731.00


(Line A6 minus line B11) (725,398.00) 18,094.00 (9,890.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 6,211,189.00 5,485,791.00 5,503,885.00 2. Ending Fund Balance (Sum lines C and D1) 5,485,791.00 5,503,885.00 5,493,995.00 3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 11,000.00 11,000.00 11,000.00 b. Restricted 9740 2,710,027.00 2,682,109.00 2,448,672.00 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 0.00 0.00 0.00

e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 2,764,764.00 2,810,776.00 3,034,323.00 2. Unassigned/Unappropriated 9790 0.00 0.00 0.00 f. Total Components of Ending Fund Balance


Page 46 of 156



Multiyear ProjectionsUnrestricted/Restricted

19 64535 0000000Form MYP



2014-15Budget

(Form 01)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)


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

b. Reserve for Economic Uncertainties 9789 2,764,764.00 2,810,776.00 3,034,323.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

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 E1a thru E2c) 2,764,764.00 2,810,776.00 3,034,323.00

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 9.31% 9.26% 9.75%

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 A, Estimated P-2 ADA column, lines A4, C1, and C2e; enter projections) 3,334.67 3,333.71 3,346.00

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 29,685,659.00 30,350,054.00 31,106,731.00

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) 29,685,659.00 30,350,054.00 31,106,731.00

d. Reserve Standard Percentage Level

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

e. Reserve Standard - By Percent (Line F3c times F3d) 890,569.77 910,501.62 933,201.93

f. Reserve Standard - By Amount

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

g. Reserve Standard (Greater of Line F3e or F3f) 890,569.77 910,501.62 933,201.93

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

Page 47 of 156

June 24, 2014 EL SEGUNDO UNIFIED SCHOOL DISTRICTMulti-Year Projections

Through Fiscal Year 2016-17

1

2 NET BEGINNING FUND BALANCE 3,937,515.33 2,669,732.09 6,607,247.42 3,815,149.00 2,897,927.00 6,713,076.00 3,301,012.00 2,910,177.00 6,211,189.00 2,775,764.00 2,710,027.00 5,485,791.00 2,821,776.00 2,682,109.00 5,503,885.00

3 OBJ# Major Object Description Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total

4 8000 Revenue Limit 14,066,669.84 420,469.00 14,487,138.84 17,795,635.00 426,795.00 18,222,430.00 18,641,650.00 434,135.00 19,075,785.00 19,768,845.00 443,325.00 20,212,170.00 20,364,056.00 443,325.00 20,807,381.00

5 8012 Education Protection Account (EPA) 3,945,129.00 - 3,945,129.00 3,373,126.00 - 3,373,126.00 4,241,480.00 - 4,241,480.00 4,494,155.00 - 4,494,155.00 4,626,499.00 - 4,626,499.00

6 8100/8200 Total Federal Revenues 8,086.00 785,881.33 793,967.33 20,000.00 690,996.00 710,996.00 20,000.00 638,067.00 658,067.00 20,000.00 638,068.00 658,068.00 20,000.00 638,068.00 658,068.00

7 8300/8500 Total State Revenues 2,275,351.60 2,148,509.43 4,423,861.03 524,316.00 2,158,256.00 2,682,572.00 410,407.00 1,245,148.00 1,655,555.00 430,772.00 1,239,479.00 1,670,251.00 430,772.00 1,239,479.00 1,670,251.00

8 8600 Total Local Revenues 1,894,347.77 2,933,210.73 4,827,558.50 1,780,740.00 2,243,885.00 4,024,625.00 1,770,740.00 1,558,634.00 3,329,374.00 1,770,741.00 1,562,763.00 3,333,504.00 1,770,741.00 1,563,901.00 3,334,642.00

9 Total Revenue 22,189,584.21 6,288,070.49 28,477,654.70 23,493,817.00 5,519,932.00 29,013,749.00 25,084,277.00 3,875,984.00 28,960,261.00 26,484,513.00 3,883,635.00 30,368,148.00 27,212,068.00 3,884,773.00 31,096,841.00

10 OBJ# Major Object Description Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total

11 1000 Total Certificated Salaries 10,547,626.83 2,481,457.77 13,029,084.60 10,785,777.00 2,712,561.00 13,498,338.00 11,167,037.00 2,820,904.00 13,987,941.00 11,501,399.00 2,688,714.00 14,190,113.00 11,664,629.00 2,652,138.00 14,316,767.00

-

12 2000 Total Classified Salaries 2,928,661.15 1,596,180.32 4,524,841.47 3,226,993.00 1,709,311.00 4,936,304.00 3,361,607.00 1,696,743.00 5,058,350.00 3,382,029.00 1,714,349.00 5,096,378.00 3,383,504.00 1,727,385.00 5,110,889.00

13 3000 Total Employee Benefits 3,311,207.14 1,005,852.97 4,317,060.11 3,511,343.00 1,040,481.00 4,551,824.00 3,676,991.00 1,105,645.00 4,782,636.00 3,991,185.00 1,103,166.00 5,094,351.00 4,301,866.00 1,164,090.00 5,465,956.00

14 4000 Total Books and Supplies 212,247.20 2,032,655.36 2,244,902.56 254,795.00 1,264,053.00 1,518,848.00 211,592.00 941,402.00 1,152,994.00 232,085.00 927,391.00 1,159,476.00 232,085.00 1,147,099.00 1,379,184.00

15 5000 Total Services and Other Operating Expenses 1,804,464.90 1,533,756.01 3,338,220.91 2,138,490.00 1,934,749.00 4,073,239.00 2,011,821.00 1,652,430.00 3,664,251.00 2,074,320.00 1,665,999.00 3,740,319.00 2,101,777.00 1,662,741.00 3,764,518.00

16 6000 Total Capital Outlay 6,697.07 109,307.39 116,004.46 46,095.00 25,529.00 71,624.00 - - - - - - - - -

17 7000 Total Other Outgo 47,963.12 753,750.06 801,713.18 54,669.00 810,790.00 865,459.00 51,489.00 987,998.00 1,039,487.00 51,489.00 1,017,928.00 1,069,417.00 51,489.00 1,017,928.00 1,069,417.00

18 Total Expenses 18,858,867.41 9,512,959.88 28,371,827.29 20,018,162.00 9,497,474.00 29,515,636.00 20,480,537.00 9,205,122.00 29,685,659.00 21,232,507.00 9,117,547.00 30,350,054.00 21,735,350.00 9,371,381.00 31,106,731.00

2015-162014-152012-13 2016-172013-14

19 8980 Contributions to Restricted Funds (3,453,083.03) 3,453,083.03 - (3,989,792.00) 3,989,792.00 - (5,128,988.00) 5,128,988.00 - (5,205,994.00) 5,205,994.00 - (5,253,171.00) 5,253,171.00 -

20 OPERATING SURPLUS/ (DEFICIT) (122,366.23) 228,193.64 105,827.41 (514,137.00) 12,250.00 (501,887.00) (525,248.00) (200,150.00) (725,398.00) 46,012.00 (27,918.00) 18,094.00 223,547.00 (233,437.00) (9,890.00)

21 9795 Audit Adjustments

22 ENDING FUND BALANCE 3,815,149.10 2,897,926.73 6,713,075.83 3,301,012.00 2,910,177.00 6,211,189.00 2,775,764.00 2,710,027.00 5,485,791.00 2,821,776.00 2,682,109.00 5,503,885.00 3,045,323.00 2,448,672.00 5,493,995.00

23 3% Required Reserve - Unrestricted 851,155.00 - 851,155.00 885,399.00 - 885,399.00 888,103.00 - 888,103.00 909,699.00 - 909,699.00 932,506.00 - 932,506.00

24 Other Reserves/Set Asides 11,000.00 - 11,000.00 11,000.00 - 11,000.00 11,000.00 - 11,000.00 11,000.00 - 11,000.00 11,000.00 - 11,000.00

25 Unrestricted Reserves 2,952,994.10 2,897,926.73 5,850,920.83 2,404,613.00 2,910,177.00 5,314,790.00 1,876,661.00 2,710,027.00 4,586,688.00 1,901,077.00 2,682,109.00 4,583,186.00 2,101,817.00 2,448,672.00 4,550,489.00

26 Total Available Reserve Percent 13.45% 11.18% 9.35% 9.30% 9.79%

Page 48 of 156



Unrestricted and RestrictedExpenditures by Object

19 64535 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: fund-a (Rev 04/28/2014) Page 1 Printed: 6/6/14 3:30 PM

2013-14 Estimated Actuals 2014-15 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 21,168,761.00 426,795.00 21,595,556.00 22,883,130.00 434,135.00 23,317,265.00 8.0%

2) Federal Revenue 8100-8299 20,000.00 690,996.00 710,996.00 20,000.00 638,067.00 658,067.00 -7.4%

3) Other State Revenue 8300-8599 524,316.00 2,158,256.00 2,682,572.00 410,407.00 1,245,148.00 1,655,555.00 -38.3%

4) Other Local Revenue 8600-8799 1,780,740.00 2,243,885.00 4,024,625.00 1,770,740.00 1,558,634.00 3,329,374.00 -17.3%

5) TOTAL, REVENUES 23,493,817.00 5,519,932.00 29,013,749.00 25,084,277.00 3,875,984.00 28,960,261.00 -0.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 10,785,777.00 2,712,561.00 13,498,338.00 11,167,037.00 2,820,904.00 13,987,941.00 3.6%

2) Classified Salaries 2000-2999 3,226,993.00 1,709,311.00 4,936,304.00 3,361,607.00 1,696,743.00 5,058,350.00 2.5%

3) Employee Benefits 3000-3999 3,511,343.00 1,040,481.00 4,551,824.00 3,676,991.00 1,105,645.00 4,782,636.00 5.1%

4) Books and Supplies 4000-4999 254,795.00 1,264,053.00 1,518,848.00 211,592.00 941,402.00 1,152,994.00 -24.1%

5) Services and Other Operating Expenditures 5000-5999 2,138,490.00 1,934,749.00 4,073,239.00 2,011,821.00 1,652,430.00 3,664,251.00 -10.0%

6) Capital Outlay 6000-6999 46,095.00 25,529.00 71,624.00 0.00 0.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 54,669.00 810,790.00 865,459.00 51,489.00 837,998.00 889,487.00 2.8%

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

9) TOTAL, EXPENDITURES 20,018,162.00 9,497,474.00 29,515,636.00 20,480,537.00 9,055,122.00 29,535,659.00 0.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,475,655.00 (3,977,542.00) (501,887.00) 4,603,740.00 (5,179,138.00) (575,398.00) 14.6%

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

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 150,000.00 150,000.00 New

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

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

3) Contributions 8980-8999 (3,989,792.00) 3,989,792.00 0.00 (5,128,988.00) 5,128,988.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (3,989,792.00) 3,989,792.00 0.00 (5,128,988.00) 4,978,988.00 (150,000.00) New

Page 49 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (514,137.00) 12,250.00 (501,887.00) (525,248.00) (200,150.00) (725,398.00) 44.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,815,149.00 2,897,927.00 6,713,076.00 3,301,012.00 2,910,177.00 6,211,189.00 -7.5%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 3,815,149.00 2,897,927.00 6,713,076.00 3,301,012.00 2,910,177.00 6,211,189.00 -7.5%

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

e) Adjusted Beginning Balance (F1c + F1d) 3,815,149.00 2,897,927.00 6,713,076.00 3,301,012.00 2,910,177.00 6,211,189.00 -7.5%

2) Ending Balance, June 30 (E + F1e) 3,301,012.00 2,910,177.00 6,211,189.00 2,775,764.00 2,710,027.00 5,485,791.00 -11.7%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 11,000.00 0.00 11,000.00 11,000.00 0.00 11,000.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 2,910,177.00 2,910,177.00 0.00 2,710,027.00 2,710,027.00 -6.9%

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

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 3,290,012.00 0.00 3,290,012.00 2,764,764.00 0.00 2,764,764.00 -16.0%

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

Page 50 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 0.00 0.00 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 0.00 0.00

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 0.00 0.00 0.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30

Page 51 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(G9 + H2) - (I6 + J2) 0.00 0.00 0.00

Page 52 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 12,317,076.00 0.00 12,317,076.00 13,170,430.00 0.00 13,170,430.00 6.9%

Education Protection Account State Aid - Current Year 8012 3,373,126.00 0.00 3,373,126.00 4,241,480.00 0.00 4,241,480.00 25.7%

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

Tax Relief Subventions Homeowners' Exemptions 8021 42,918.00 0.00 42,918.00 42,918.00 0.00 42,918.00 0.0%

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

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

County & District Taxes Secured Roll Taxes 8041 5,249,314.00 0.00 5,249,314.00 5,249,315.00 0.00 5,249,315.00 0.0%

Unsecured Roll Taxes 8042 203,275.00 0.00 203,275.00 203,275.00 0.00 203,275.00 0.0%

Prior Years' Taxes 8043 357,758.00 0.00 357,758.00 357,758.00 0.00 357,758.00 0.0%

Supplemental Taxes 8044 71,341.00 0.00 71,341.00 71,341.00 0.00 71,341.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (19,252.00) 0.00 (19,252.00) (19,252.00) 0.00 (19,252.00) 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

Subtotal, LCFF Sources 21,595,556.00 0.00 21,595,556.00 23,317,265.00 0.00 23,317,265.00 8.0% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 (426,795.00) (426,795.00) (434,135.00) (434,135.00) 1.7%

All Other LCFF Transfers - Current Year All Other 8091 0.00 426,795.00 426,795.00 0.00 434,135.00 434,135.00 1.7%

Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 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 0.00 0.0%

Page 53 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

TOTAL, LCFF SOURCES 21,168,761.00 426,795.00 21,595,556.00 22,883,130.00 434,135.00 23,317,265.00 8.0%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 383,523.00 383,523.00 0.00 362,492.00 362,492.00 -5.5%

Special Education Discretionary Grants 8182 0.00 107,833.00 107,833.00 0.00 106,788.00 106,788.00 -1.0%

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

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 107,127.00 107,127.00 106,089.00 106,089.00 -1.0%

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

NCLB: Title II, Part A, Teacher Quality 4035 8290 40,152.00 40,152.00 39,094.00 39,094.00 -2.6%

NCLB: Title III, Immigrant Education Program 4201 8290 13,158.00 13,158.00 5,591.00 5,591.00 -57.5%

Page 54 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 17,544.00 17,544.00 17,544.00 17,544.00 0.0%

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

Other No Child Left Behind

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

5510 8290 1,500.00 1,500.00 469.00 469.00 -68.7%

Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.0%

Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 20,000.00 20,159.00 40,159.00 20,000.00 0.00 20,000.00 -50.2%

TOTAL, FEDERAL REVENUE 20,000.00 690,996.00 710,996.00 20,000.00 638,067.00 658,067.00 -7.4%

OTHER STATE REVENUE

Other State Apportionments

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

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan Current Year 6500 8311 1,042,041.00 1,042,041.00 1,026,877.00 1,026,877.00 -1.5%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 0.00 49,050.00 49,050.00 0.00 49,050.00 49,050.00 0.0%

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

Class Size Reduction, K-3 8434 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Mandated Costs Reimbursements 8550 127,426.00 0.00 127,426.00 0.00 0.00 0.00 -100.0%

Lottery - Unrestricted and Instructional Materials 8560 396,890.00 41,970.00 438,860.00 410,407.00 42,341.00 452,748.00 3.2%

Tax Relief Subventions Restricted Levies - Other

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

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

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

School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.0%

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

Page 55 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

California Clean Energy Jobs Act 6230 8590 130,000.00 130,000.00 0.00 0.00 -100.0%

Healthy Start 6240 8590 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 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

School Community Violence Prevention Grant 7391 8590 0.00 0.00 0.00 0.00 0.0%

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

Common Core State Standards Implementation 7405 8590 686,287.00 686,287.00 0.00 0.00 -100.0%

All Other State Revenue All Other 8590 0.00 208,908.00 208,908.00 0.00 126,880.00 126,880.00 -39.3%

TOTAL, OTHER STATE REVENUE 524,316.00 2,158,256.00 2,682,572.00 410,407.00 1,245,148.00 1,655,555.00 -38.3%

Page 56 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 88,153.00 0.00 88,153.00 88,153.00 0.00 88,153.00 0.0%

Interest 8660 20,000.00 0.00 20,000.00 10,000.00 0.00 10,000.00 -50.0%

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

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

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

Transportation Fees From Individuals 8675 0.00 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 0.00 0.0%

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

All Other Fees and Contracts 8689 1,620,587.00 0.00 1,620,587.00 1,620,587.00 0.00 1,620,587.00 0.0%

Other Local Revenue Plus: Misc Funds Non-LCFF

Page 57 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

All Other Local Revenue 8699 52,000.00 2,243,885.00 2,295,885.00 52,000.00 1,558,634.00 1,610,634.00 -29.8%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 1,780,740.00 2,243,885.00 4,024,625.00 1,770,740.00 1,558,634.00 3,329,374.00 -17.3%

TOTAL, REVENUES 23,493,817.00 5,519,932.00 29,013,749.00 25,084,277.00 3,875,984.00 28,960,261.00 -0.2%

Page 58 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 8,996,829.00 2,159,298.00 11,156,127.00 9,208,356.00 2,297,761.00 11,506,117.00 3.1%

Certificated Pupil Support Salaries 1200 636,155.00 506,426.00 1,142,581.00 670,730.00 498,239.00 1,168,969.00 2.3%

Certificated Supervisors' and Administrators' Salaries 1300 1,152,793.00 46,837.00 1,199,630.00 1,287,951.00 24,904.00 1,312,855.00 9.4%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 10,785,777.00 2,712,561.00 13,498,338.00 11,167,037.00 2,820,904.00 13,987,941.00 3.6%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 234,124.00 949,811.00 1,183,935.00 228,974.00 953,608.00 1,182,582.00 -0.1%

Classified Support Salaries 2200 658,689.00 411,654.00 1,070,343.00 660,762.00 394,303.00 1,055,065.00 -1.4%

Classified Supervisors' and Administrators' Salaries 2300 377,326.00 139,434.00 516,760.00 383,988.00 142,087.00 526,075.00 1.8%

Clerical, Technical and Office Salaries 2400 990,888.00 95,267.00 1,086,155.00 1,145,760.00 93,968.00 1,239,728.00 14.1%

Other Classified Salaries 2900 965,966.00 113,145.00 1,079,111.00 942,123.00 112,777.00 1,054,900.00 -2.2%

TOTAL, CLASSIFIED SALARIES 3,226,993.00 1,709,311.00 4,936,304.00 3,361,607.00 1,696,743.00 5,058,350.00 2.5%

EMPLOYEE BENEFITS

STRS 3101-3102 888,780.00 216,520.00 1,105,300.00 1,064,608.00 256,569.00 1,321,177.00 19.5%

PERS 3201-3202 278,751.00 136,000.00 414,751.00 309,652.00 138,618.00 448,270.00 8.1%

OASDI/Medicare/Alternative 3301-3302 383,191.00 159,421.00 542,612.00 398,354.00 160,770.00 559,124.00 3.0%

Health and Welfare Benefits 3401-3402 1,423,655.00 369,844.00 1,793,499.00 1,501,664.00 396,724.00 1,898,388.00 5.8%

Unemployment Insurance 3501-3502 7,010.00 2,215.00 9,225.00 7,267.00 2,740.00 10,007.00 8.5%

Workers' Compensation 3601-3602 323,555.00 102,101.00 425,656.00 336,321.00 103,124.00 439,445.00 3.2%

OPEB, Allocated 3701-3702 127,426.00 0.00 127,426.00 0.00 0.00 0.00 -100.0%

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

Other Employee Benefits 3901-3902 78,975.00 54,380.00 133,355.00 59,125.00 47,100.00 106,225.00 -20.3%

TOTAL, EMPLOYEE BENEFITS 3,511,343.00 1,040,481.00 4,551,824.00 3,676,991.00 1,105,645.00 4,782,636.00 5.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 113,686.00 113,686.00 0.00 98,014.00 98,014.00 -13.8%

Books and Other Reference Materials 4200 0.00 8,945.00 8,945.00 0.00 8,945.00 8,945.00 0.0%

Materials and Supplies 4300 208,418.00 962,762.00 1,171,180.00 209,592.00 775,665.00 985,257.00 -15.9%

Page 59 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 46,377.00 178,660.00 225,037.00 2,000.00 58,778.00 60,778.00 -73.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 254,795.00 1,264,053.00 1,518,848.00 211,592.00 941,402.00 1,152,994.00 -24.1%

SERVICES AND OTHER OPERATING EXPENDITURES

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

Travel and Conferences 5200 36,085.00 61,459.00 97,544.00 28,000.00 15,190.00 43,190.00 -55.7%

Dues and Memberships 5300 25,452.00 27,524.00 52,976.00 25,452.00 3,352.00 28,804.00 -45.6%

Insurance 5400 - 5450 257,630.00 0.00 257,630.00 275,749.00 0.00 275,749.00 7.0%

Operations and Housekeeping Services 5500 618,038.00 0.00 618,038.00 654,588.00 0.00 654,588.00 5.9%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 222,765.00 636,274.00 859,039.00 167,964.00 662,103.00 830,067.00 -3.4%

Transfers of Direct Costs 5710 (5,557.00) 5,557.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 3,064.00 558.00 3,622.00 0.00 0.00 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 876,501.00 1,203,226.00 2,079,727.00 775,618.00 971,785.00 1,747,403.00 -16.0%

Communications 5900 104,512.00 151.00 104,663.00 84,450.00 0.00 84,450.00 -19.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,138,490.00 1,934,749.00 4,073,239.00 2,011,821.00 1,652,430.00 3,664,251.00 -10.0%

Page 60 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 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 0.00 0.0%

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

Equipment 6400 46,095.00 25,529.00 71,624.00 0.00 0.00 0.00 -100.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 46,095.00 25,529.00 71,624.00 0.00 0.00 0.00 -100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 3,180.00 0.00 3,180.00 0.00 0.00 0.00 -100.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 22,000.00 0.00 22,000.00 22,000.00 0.00 22,000.00 0.0%

Payments to County Offices 7142 0.00 271,255.00 271,255.00 0.00 298,463.00 298,463.00 10.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 0.00 539,535.00 539,535.00 0.00 539,535.00 539,535.00 0.0%

All Other Transfers 7281-7283 29,489.00 0.00 29,489.00 29,489.00 0.00 29,489.00 0.0%

Page 61 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 54,669.00 810,790.00 865,459.00 51,489.00 837,998.00 889,487.00 2.8%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

TOTAL, EXPENDITURES 20,018,162.00 9,497,474.00 29,515,636.00 20,480,537.00 9,055,122.00 29,535,659.00 0.1%

Page 62 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

Other Authorized Interfund Transfers In 8919 0.00 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 0.00 0.0%

INTERFUND TRANSFERS OUT

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

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

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

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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 150,000.00 150,000.00 New

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 150,000.00 150,000.00 New

OTHER SOURCES/USES

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

Proceeds

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

Other Sources

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

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

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

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

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

Page 63 of 156




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (3,989,792.00) 3,989,792.00 0.00 (5,128,988.00) 5,128,988.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (3,989,792.00) 3,989,792.00 0.00 (5,128,988.00) 5,128,988.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (3,989,792.00) 3,989,792.00 0.00 (5,128,988.00) 4,978,988.00 (150,000.00) New

Page 64 of 156



Unrestricted and RestrictedExpenditures by Function

19 64535 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 21,168,761.00 426,795.00 21,595,556.00 22,883,130.00 434,135.00 23,317,265.00 0.0%

2) Federal Revenue 8100-8299 20,000.00 690,996.00 710,996.00 20,000.00 638,067.00 658,067.00 0.0%

3) Other State Revenue 8300-8599 524,316.00 2,158,256.00 2,682,572.00 410,407.00 1,245,148.00 1,655,555.00 0.0%

4) Other Local Revenue 8600-8799 1,780,740.00 2,243,885.00 4,024,625.00 1,770,740.00 1,558,634.00 3,329,374.00 0.0%

5) TOTAL, REVENUES 23,493,817.00 5,519,932.00 29,013,749.00 25,084,277.00 3,875,984.00 28,960,261.00 0.0%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 11,501,754.00 6,114,823.00 17,616,577.00 11,733,975.00 5,924,848.00 17,658,823.00 0.2%

2) Instruction - Related Services 2000-2999 1,983,781.00 255,316.00 2,239,097.00 2,310,903.00 219,196.00 2,530,099.00 13.0%

3) Pupil Services 3000-3999 735,496.00 875,191.00 1,610,687.00 763,173.00 865,383.00 1,628,556.00 1.1%

4) Ancillary Services 4000-4999 0.00 79,270.00 79,270.00 0.00 82,300.00 82,300.00 3.8%

5) Community Services 5000-5999 779,299.00 0.00 779,299.00 780,163.00 0.00 780,163.00 0.1%

6) Enterprise 6000-6999 558,387.00 0.00 558,387.00 569,813.00 0.00 569,813.00 2.0%

7) General Administration 7000-7999 2,481,963.00 87,284.00 2,569,247.00 2,463,853.00 86,329.00 2,550,182.00 -0.7%

8) Plant Services 8000-8999 1,922,813.00 1,274,800.00 3,197,613.00 1,807,168.00 1,039,068.00 2,846,236.00 -11.0%

9) Other Outgo 9000-9999Except

7600-7699 54,669.00 810,790.00 865,459.00 51,489.00 837,998.00 889,487.00 2.8%

10) TOTAL, EXPENDITURES 20,018,162.00 9,497,474.00 29,515,636.00 20,480,537.00 9,055,122.00 29,535,659.00 0.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 3,475,655.00 (3,977,542.00) (501,887.00) 4,603,740.00 (5,179,138.00) (575,398.00) 14.6%

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

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 150,000.00 150,000.00 0.0%

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

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

3) Contributions 8980-8999 (3,989,792.00) 3,989,792.00 0.00 (5,128,988.00) 5,128,988.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (3,989,792.00) 3,989,792.00 0.00 (5,128,988.00) 4,978,988.00 (150,000.00) 0.0%

Page 65 of 156



Unrestricted and RestrictedExpenditures by Function

19 64535 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (514,137.00) 12,250.00 (501,887.00) (525,248.00) (200,150.00) (725,398.00) 44.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,815,149.00 2,897,927.00 6,713,076.00 3,301,012.00 2,910,177.00 6,211,189.00 -7.5%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 3,815,149.00 2,897,927.00 6,713,076.00 3,301,012.00 2,910,177.00 6,211,189.00 -7.5%

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

e) Adjusted Beginning Balance (F1c + F1d) 3,815,149.00 2,897,927.00 6,713,076.00 3,301,012.00 2,910,177.00 6,211,189.00 -7.5%

2) Ending Balance, June 30 (E + F1e) 3,301,012.00 2,910,177.00 6,211,189.00 2,775,764.00 2,710,027.00 5,485,791.00 -11.7%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 11,000.00 0.00 11,000.00 11,000.00 0.00 11,000.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 2,910,177.00 2,910,177.00 0.00 2,710,027.00 2,710,027.00 -6.9%

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

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

d) Assigned

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

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 3,290,012.00 0.00 3,290,012.00 2,764,764.00 0.00 2,764,764.00 -16.0%

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

Page 66 of 156



Exhibit: Restricted Balance Detail19 64535 0000000

Form 01


2013-14 2014-15Resource Description Estimated Actuals Budget

6230 California Clean Energy Jobs Act 130,000.00 130,000.006300 Lottery: Instructional Materials 325,613.00 330,995.007091 Economic Impact Aid (EIA): Limited English Proficiency (LEP) (12-13) 30,050.00 0.007405 Common Core State Standards Implementation 345,270.00 233,917.008150 Ongoing & Major Maintenance Account (RMA: Education Code Sectio 27,626.00 87,097.009010 Other Restricted Local 2,051,618.00 1,928,018.00

Total, Restricted Balance 2,910,177.00 2,710,027.00

Page 67 of 156


July 1 Budget (Single Adoption)Cafeteria Special Revenue Fund

Expenditures by Object19 64535 0000000

Form 13

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: fund-b (Rev 04/09/2014) Page 1 Printed: 6/6/14 3:31 PM

Description Resource Codes Object Codes2013-14

Estimated Actuals2014-15Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 200,006.00 200,006.00 0.0%

3) Other State Revenue 8300-8599 15,698.00 15,698.00 0.0%

4) Other Local Revenue 8600-8799 460,581.00 464,279.00 0.8%

5) TOTAL, REVENUES 676,285.00 679,983.00 0.5%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 282,218.00 282,206.00 0.0%

3) Employee Benefits 3000-3999 74,897.00 75,952.00 1.4%

4) Books and Supplies 4000-4999 323,500.00 323,500.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 25,565.00 20,840.00 -18.5%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

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

9) TOTAL, EXPENDITURES 706,180.00 702,498.00 -0.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (29,895.00) (22,515.00) -24.7%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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

Page 68 of 156




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (29,895.00) (22,515.00) -24.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 92,382.00 62,487.00 -32.4%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 92,382.00 62,487.00 -32.4%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 92,382.00 62,487.00 -32.4%

2) Ending Balance, June 30 (E + F1e) 62,487.00 39,972.00 -36.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 62,487.00 39,972.00 -36.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 0.00 0.00 0.0%

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%

Page 69 of 156




Form 13




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2) 0.00

Page 70 of 156




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 200,006.00 200,006.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 200,006.00 200,006.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 15,698.00 15,698.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 15,698.00 15,698.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Food Service Sales 8634 457,909.00 462,679.00 1.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 600.00 600.00 0.0%

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

Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 2,072.00 1,000.00 -51.7%

TOTAL, OTHER LOCAL REVENUE 460,581.00 464,279.00 0.8%

TOTAL, REVENUES 676,285.00 679,983.00 0.5%

Page 71 of 156




Form 13




PercentDifference


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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 276,278.00 276,266.00 0.0%

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

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 5,940.00 5,940.00 0.0%

TOTAL, CLASSIFIED SALARIES 282,218.00 282,206.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 21,446.00 22,062.00 2.9%

OASDI/Medicare/Alternative 3301-3302 16,312.00 16,751.00 2.7%

Health and Welfare Benefits 3401-3402 30,482.00 30,482.00 0.0%

Unemployment Insurance 3501-3502 141.00 141.00 0.0%

Workers' Compensation 3601-3602 6,516.00 6,516.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 74,897.00 75,952.00 1.4%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 10,000.00 10,000.00 0.0%

Noncapitalized Equipment 4400 3,500.00 3,500.00 0.0%

Food 4700 310,000.00 310,000.00 0.0%

TOTAL, BOOKS AND SUPPLIES 323,500.00 323,500.00 0.0%

Page 72 of 156




Form 13




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 1,300.00 1,300.00 0.0%

Dues and Memberships 5300 34.00 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 2,000.00 2,000.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 10,001.00 10,000.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (3,622.00) 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 15,852.00 7,540.00 -52.4%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 25,565.00 20,840.00 -18.5%

CAPITAL OUTLAY

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0%

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

TOTAL, EXPENDITURES 706,180.00 702,498.00 -0.5%

Page 73 of 156




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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


Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

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

Page 74 of 156



Expenditures by Function19 64535 0000000

Form 13


Description Function Codes Object Codes2013-14


PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 200,006.00 200,006.00 0.0%

3) Other State Revenue 8300-8599 15,698.00 15,698.00 0.0%


5) TOTAL, REVENUES 676,285.00 679,983.00 0.5%


1) Instruction 1000-1999 0.00 0.00 0.0%

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

3) Pupil Services 3000-3999 704,180.00 700,498.00 -0.5%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 2,000.00 2,000.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 706,180.00 702,498.00 -0.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (29,895.00) (22,515.00) -24.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 75 of 156




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (29,895.00) (22,515.00) -24.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 92,382.00 62,487.00 -32.4%





2) Ending Balance, June 30 (E + F1e) 62,487.00 39,972.00 -36.0%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 62,487.00 39,972.00 -36.0%


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

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



Page 76 of 156


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

19 64535 0000000Form 13



5310 Child Nutrition: School Programs (e.g., School Lunch, School B 62,487.00 39,972.00

Total, Restricted Balance 62,487.00 39,972.00

Page 77 of 156


July 1 Budget (Single Adoption)Deferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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


5) TOTAL, REVENUES 3,757.00 7,071.00 88.2%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

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

5) Services and Other Operating Expenditures 5000-5999 48,146.00 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 48,146.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (44,389.00) 7,071.00 -115.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 150,000.00 New

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 150,000.00 New

Page 78 of 156




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (44,389.00) 157,071.00 -453.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 751,495.00 707,106.00 -5.9%





2) Ending Balance, June 30 (E + F1e) 707,106.00 864,177.00 22.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 707,106.00 864,177.00 22.2%






Page 79 of 156




Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


Page 80 of 156




Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

OTHER STATE REVENUE


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 3,757.00 7,071.00 88.2%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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


TOTAL, REVENUES 3,757.00 7,071.00 88.2%

Page 81 of 156




Form 14




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

Page 82 of 156




Form 14




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

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


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 48,146.00 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 48,146.00 0.00 -100.0%

CAPITAL OUTLAY

Land Improvements 6170 0.00 0.00 0.0%


Equipment 6400 0.00 0.00 0.0%




Debt Service




TOTAL, EXPENDITURES 48,146.00 0.00 -100.0%

Page 83 of 156




Form 14




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 150,000.00 New

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 150,000.00 New




OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 150,000.00 New

Page 84 of 156


July 1 Budget (Single Adoption)Deferred Maintenance FundExpenditures by Function

19 64535 0000000Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 3,757.00 7,071.00 88.2%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 48,146.00 0.00 -100.0%


7600-7699 0.00 0.00 0.0%



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 150,000.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 150,000.00 0.0%

Page 85 of 156


July 1 Budget (Single Adoption)Deferred Maintenance FundExpenditures by Function

19 64535 0000000Form 14




PercentDifference



a) As of July 1 - Unaudited 9791 751,495.00 707,106.00 -5.9%





2) Ending Balance, June 30 (E + F1e) 707,106.00 864,177.00 22.2%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 707,106.00 864,177.00 22.2%






Page 86 of 156




Form 14



9010 Other Restricted Local 707,106.00 864,177.00


Page 87 of 156


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

19 64535 0000000Form 25

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: fund-d (Rev 04/24/2014) Page 1 Printed: 6/6/14 3:31 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 95,528.00 27,456.00 -71.3%

5) TOTAL, REVENUES 95,528.00 27,456.00 -71.3%

B. EXPENDITURES






6) Capital Outlay 6000-6999 34,266.00 0.00 -100.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 57,835.00 27,456.00 -52.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 88 of 156



19 64535 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 57,835.00 27,456.00 -52.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 187,731.00 245,566.00 30.8%


c) As of July 1 - Audited (F1a + F1b) 187,731.00 245,566.00 30.8%


e) Adjusted Beginning Balance (F1c + F1d) 187,731.00 245,566.00 30.8%

2) Ending Balance, June 30 (E + F1e) 245,566.00 273,022.00 11.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 245,566.00 273,022.00 11.2%






Page 89 of 156



19 64535 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY


Page 90 of 156



19 64535 0000000Form 25




PercentDifference

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%

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

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


Interest 8660 939.00 2,456.00 161.6%


Fees and Contracts

Mitigation/Developer Fees 8681 94,589.00 25,000.00 -73.6%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 95,528.00 27,456.00 -71.3%

TOTAL, REVENUES 95,528.00 27,456.00 -71.3%

Page 91 of 156



19 64535 0000000Form 25




PercentDifference


Other Certificated Salaries 1900 0.00 0.00 0.0%


CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%





Page 92 of 156



19 64535 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,427.00 0.00 -100.0%



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



CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



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

Equipment 6400 34,266.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 34,266.00 0.00 -100.0%


Other Transfers Out

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

Debt Service





Page 93 of 156



19 64535 0000000Form 25




PercentDifference

INTERFUND TRANSFERS





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



OTHER SOURCES/USES

SOURCES

Proceeds

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

Other Sources


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


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 94 of 156


July 1 Budget (Single Adoption)Capital Facilities Fund


Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 95,528.00 27,456.00 -71.3%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 37,693.00 0.00 -100.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 57,835.00 27,456.00 -52.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 95 of 156




Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 57,835.00 27,456.00 -52.5%


a) As of July 1 - Unaudited 9791 187,731.00 245,566.00 30.8%


c) As of July 1 - Audited (F1a + F1b) 187,731.00 245,566.00 30.8%


e) Adjusted Beginning Balance (F1c + F1d) 187,731.00 245,566.00 30.8%

2) Ending Balance, June 30 (E + F1e) 245,566.00 273,022.00 11.2% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 245,566.00 273,022.00 11.2%






Page 96 of 156




Form 25



9010 Other Restricted Local 245,566.00 273,022.00


Page 97 of 156


July 1 Budget (Single Adoption)County School Facilities Fund


Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 13,154.00 15,093.00 14.7%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%






b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 98 of 156




Form 35




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,715,352.00 1,509,340.00 -12.0%


c) As of July 1 - Audited (F1a + F1b) 1,715,352.00 1,509,340.00 -12.0%


e) Adjusted Beginning Balance (F1c + F1d) 1,715,352.00 1,509,340.00 -12.0%

2) Ending Balance, June 30 (E + F1e) 1,509,340.00 1,524,433.00 1.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,509,340.00 1,524,433.00 1.0%






Page 99 of 156




Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


Page 100 of 156




Form 35




PercentDifference

FEDERAL REVENUE


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE


Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 13,154.00 15,093.00 14.7%


Other Local Revenue




TOTAL, REVENUES 13,154.00 15,093.00 14.7%

Page 101 of 156




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES





Page 102 of 156




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 219,166.00 0.00 -100.0%



CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



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

Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%

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

Debt Service





Page 103 of 156




Form 35




PercentDifference

INTERFUND TRANSFERS


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




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



Page 104 of 156




Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

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

Other Sources


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


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 105 of 156




Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 13,154.00 15,093.00 14.7%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 219,166.00 0.00 -100.0%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 106 of 156




Form 35




PercentDifference



a) As of July 1 - Unaudited 9791 1,715,352.00 1,509,340.00 -12.0%





2) Ending Balance, June 30 (E + F1e) 1,509,340.00 1,524,433.00 1.0% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,509,340.00 1,524,433.00 1.0%






Page 107 of 156




Form 35



7710 State School Facilities Projects 1,509,340.00 1,524,433.00

Total, Restricted Balance 1,509,340.00 1,524,433.00

Page 108 of 156


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


Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 3,770,641.00 3,770,641.00 0.0%

5) TOTAL, REVENUES 3,770,641.00 3,770,641.00 0.0%

B. EXPENDITURES





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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 3,849,182.00 3,849,182.00 0.0%


9) TOTAL, EXPENDITURES 3,849,182.00 3,849,182.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (78,541.00) (78,541.00) 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 109 of 156




Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (78,541.00) (78,541.00) 0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,765,290.00 3,686,749.00 -2.1%





2) Ending Balance, June 30 (E + F1e) 3,686,749.00 3,608,208.00 -2.1% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 3,686,749.00 3,608,208.00 -2.1%



Page 110 of 156




Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


Page 111 of 156




Form 51




PercentDifference

FEDERAL REVENUE


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 0.00 0.00 0.0%

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


OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 3,504,793.00 3,504,793.00 0.0%

Unsecured Roll 8612 167,119.00 167,119.00 0.0%

Prior Years' Taxes 8613 82,050.00 82,050.00 0.0%

Supplemental Taxes 8614 11,275.00 11,275.00 0.0%

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

Interest 8660 2,995.00 2,995.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 2,409.00 2,409.00 0.0%


TOTAL, OTHER LOCAL REVENUE 3,770,641.00 3,770,641.00 0.0%

TOTAL, REVENUES 3,770,641.00 3,770,641.00 0.0%

Page 112 of 156




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 2,935,512.00 2,935,512.00 0.0%

Bond Interest and Other Service Charges 7434 913,670.00 913,670.00 0.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 3,849,182.00 3,849,182.00 0.0%

TOTAL, EXPENDITURES 3,849,182.00 3,849,182.00 0.0%

Page 113 of 156




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 114 of 156




Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 3,770,641.00 3,770,641.00 0.0%

5) TOTAL, REVENUES 3,770,641.00 3,770,641.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 3,849,182.00 3,849,182.00 0.0%

10) TOTAL, EXPENDITURES 3,849,182.00 3,849,182.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (78,541.00) (78,541.00) 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 115 of 156




Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (78,541.00) (78,541.00) 0.0%


a) As of July 1 - Unaudited 9791 3,765,290.00 3,686,749.00 -2.1%





2) Ending Balance, June 30 (E + F1e) 3,686,749.00 3,608,208.00 -2.1% Components of Ending Fund Balance) a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 3,686,749.00 3,608,208.00 -2.1%



Page 116 of 156




Form 51



Total, Restricted Balance 0.00 0.00

Page 117 of 156


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

19 64535 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: fund-e (Rev 03/13/2014) Page 1 Printed: 6/6/14 3:32 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 132,669.00 14,596.00 -89.0%

B. EXPENSES



3) Employee Benefits 3000-3999 100,000.00 100,000.00 0.0%


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

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 100,000.00 100,000.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 32,669.00 (85,404.00) -361.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 118 of 156



19 64535 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 32,669.00 (85,404.00) -361.4%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 1,048,508.00 1,081,177.00 3.1%


c) As of July 1 - Audited (F1a + F1b) 1,048,508.00 1,081,177.00 3.1%


e) Adjusted Beginning Net Position (F1c + F1d) 1,048,508.00 1,081,177.00 3.1%

2) Ending Net Position, June 30 (E + F1e) 1,081,177.00 995,773.00 -7.9% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 1,081,177.00 995,773.00 -7.9%

Page 119 of 156



19 64535 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00





Page 120 of 156



19 64535 0000000Form 67




PercentDifference

I. LIABILITIES






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

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00

Page 121 of 156



19 64535 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 5,243.00 14,596.00 178.4%


Fees and Contracts

In-District Premiums/ Contributions 8674 127,426.00 0.00 -100.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 132,669.00 14,596.00 -89.0%

TOTAL, REVENUES 132,669.00 14,596.00 -89.0%

Page 122 of 156



19 64535 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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


CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 100,000.00 100,000.00 0.0%



TOTAL, EMPLOYEE BENEFITS 100,000.00 100,000.00 0.0%

BOOKS AND SUPPLIES





Page 123 of 156



19 64535 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES



Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%




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


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 100,000.00 100,000.00 0.0%

Page 124 of 156



19 64535 0000000Form 67




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Page 125 of 156


July 1 Budget (Single Adoption)Self-Insurance Fund

Expenses by Function19 64535 0000000

Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 132,669.00 14,596.00 -89.0%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 100,000.00 100,000.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 100,000.00 100,000.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 32,669.00 (85,404.00) -361.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 126 of 156



Expenses by Function19 64535 0000000

Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 32,669.00 (85,404.00) -361.4%

F. NET POSITION 1) Beginning Net Position

a) As of July 1 - Unaudited 9791 1,048,508.00 1,081,177.00 3.1%


c) As of July 1 - Audited (F1a + F1b) 1,048,508.00 1,081,177.00 3.1%


e) Adjusted Beginning Net Position (F1c + F1d) 1,048,508.00 1,081,177.00 3.1%

2) Ending Net Position, June 30 (E + F1e) 1,081,177.00 995,773.00 -7.9% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 1,081,177.00 995,773.00 -7.9%

Page 127 of 156



Exhibit: Restricted Net Position Detail19 64535 0000000

Form 67



Total, Restricted Net Position 0.00 0.00

Page 128 of 156


2014-15 July 1 Budget (Single Adoption)AVERAGE DAILY ATTENDANCE 19 64535 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: ada (Rev 04/29/2014) Page 1 of 1 Printed: 6/6/14 3:33 PM

2013-14 Estimated Actuals 2014-15 Budget2014-15 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT 1. Total District Regular ADA per EC 42238.05(b) 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) 3,305.09 3,300.00 3,305.09 3,334.67 3,330.00 3,334.67 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA per EC 42238.05(b) 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) 3. Total Basic Aid Open Enrollment Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 3,305.09 3,300.00 3,305.09 3,334.67 3,330.00 3,334.67 5. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year-NPS/LC e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 0.00 0.00 0.00 0.00 0.00 0.00 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 3,305.09 3,300.00 3,305.09 3,334.67 3,330.00 3,334.67 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Page 129 of 156



Form A


2013-14 Estimated Actuals 2014-15 Budget2014-15 BudgetEstimated P-2 Estimated Estimated

Description P-2 ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA

B. COUNTY OFFICE OF EDUCATION 1. County Program ADA a. County School Tuition Fund b. County Group Home and Institution Pupils c. Juvenile Halls, Homes, and Camps d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) e. Total, County Program ADA (Sum of Lines B1a through B1d) 0.00 0.00 0.00 0.00 0.00 0.00 2. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year-NPS/LCI e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, District Funded County Program ADA (Sum of Lines B2a through B2e) 0.00 0.00 0.00 0.00 0.00 0.00 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1e and B2f) 0.00 0.00 0.00 0.00 0.00 0.00 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Page 130 of 156



Form A


2013-14 Estimated Actuals 2014-15 Budget2014-15 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADAC. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section 1. Total Charter School Regular ADA per EC 42238.05(b) 2. Charter School County Program ADA a. County School Tuition Fund b. County Group Home and Institution Pupils c. Juvenile Halls, Homes, and Camps d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) e. Total, Charter School County Program ADA (Sum of Lines C2a through C2d) 0.00 0.00 0.00 0.00 0.00 0.00 3. Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year-NPS/LC e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2e, and C3f) 0.00 0.00 0.00 0.00 0.00 0.00

Page 131 of 156


July 1 Budget (Single Adoption)2014-15 Budget

Cashflow Worksheet - Budget Year (1)19 64535 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cashi (Rev 08/14/2013) Page 1 of 2 Printed: 6/6/14 3:33 PM

Beginning

Object

Balances(Ref. Only) July August September October November December January February

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 4,871,528.02 7,387,375.42 6,460,896.92 6,936,605.62 5,926,944.32 5,017,283.02 6,887,991.72 6,473,330.42B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 2,848,847.40 658,521.50 2,245,708.70 1,185,338.70 1,185,338.70 2,245,708.70 1,185,338.70 1,185,338.70 Property Taxes 8020-8079 110,000.00 100,000.00 0.00 0.00 120,000.00 1,800,000.00 575,000.00 450,000.00 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 5,000.00 0.00 95,000.00 105,000.00 0.00 Other State Revenue 8300-8599 300,000.00 175,000.00 75,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 Other Local Revenue 8600-8799 125,000.00 190,000.00 300,000.00 150,000.00 200,000.00 250,000.00 250,000.00 250,000.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 3,383,847.40 1,123,521.50 2,620,708.70 1,465,338.70 1,630,338.70 4,515,708.70 2,240,338.70 2,010,338.70C. DISBURSEMENTS Certificated Salaries 1000-1999 145,000.00 1,150,000.00 1,155,000.00 1,225,000.00 1,225,000.00 1,250,000.00 1,250,000.00 1,250,000.00 Classified Salaries 2000-2999 0.00 250,000.00 290,000.00 425,000.00 425,000.00 425,000.00 425,000.00 425,000.00 Employee Benefits 3000-3999 60,000.00 225,000.00 350,000.00 425,000.00 450,000.00 450,000.00 450,000.00 450,000.00 Books and Supplies 4000-4999 150,000.00 150,000.00 75,000.00 75,000.00 65,000.00 65,000.00 75,000.00 75,000.00 Services 5000-5999 513,000.00 275,000.00 275,000.00 250,000.00 250,000.00 280,000.00 280,000.00 280,000.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 75,000.00 75,000.00 125,000.00 125,000.00 125,000.00 Interfund Transfers Out 7600-7629 50,000.00 50,000.00 50,000.00 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 868,000.00 2,050,000.00 2,145,000.00 2,475,000.00 2,540,000.00 2,645,000.00 2,655,000.00 2,605,000.00D. BALANCE SHEET TRANSACTIONSAssets Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTAL ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liabilities Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Deferred Revenues 9650 SUBTOTAL LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 0.00 TOTAL BALANCE SHEET TRANSACTIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00E. NET INCREASE/DECREASE (B - C + D) 2,515,847.40 (926,478.50) 475,708.70 (1,009,661.30) (909,661.30) 1,870,708.70 (414,661.30) (594,661.30)F. ENDING CASH (A + E) 7,387,375.42 6,460,896.92 6,936,605.62 5,926,944.32 5,017,283.02 6,887,991.72 6,473,330.42 5,878,669.12

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

Page 132 of 156




Form CASH


ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET TRANSACTIONSAssets Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTAL ASSETSLiabilities Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Deferred Revenues 9650 SUBTOTAL LIABILITIESNonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET TRANSACTIONSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

5,878,669.12 6,139,377.82 6,319,287.81 4,664,287.81

2,245,708.70 734,909.99 0.00 1,060,370.00 2,821,106.11 (2,190,325.90) 17,411,910.00 17,411,910.0020,000.00 1,750,000.00 575,000.00 405,355.00 5,905,355.00 5,905,355.00

0.00 0.00225,000.00 0.00 50,000.00 178,067.00 658,067.00 658,067.00125,000.00 125,000.00 150,000.00 80,555.00 1,655,555.00 1,655,555.00250,000.00 250,000.00 250,000.00 864,374.00 3,329,374.00 3,329,374.00

0.00 0.00 0.00 0.00

2,865,708.70 2,859,909.99 1,025,000.00 2,588,721.00 2,821,106.11 (2,190,325.90) 28,960,261.00 28,960,261.00

1,250,000.00 1,250,000.00 1,250,000.00 1,587,941.00 13,987,941.00 13,987,941.00425,000.00 475,000.00 500,000.00 993,350.00 5,058,350.00 5,058,350.00450,000.00 475,000.00 475,000.00 522,636.00 4,782,636.00 4,782,636.0075,000.00 75,000.00 125,000.00 147,994.00 1,152,994.00 1,152,994.00

280,000.00 280,000.00 280,000.00 421,251.00 3,664,251.00 3,664,251.00 0.00 0.00

125,000.00 125,000.00 50,000.00 64,487.00 889,487.00 889,487.00 150,000.00 150,000.00 0.00 0.00

2,605,000.00 2,680,000.00 2,680,000.00 3,737,659.00 0.00 0.00 29,685,659.00 29,685,659.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

260,708.70 179,909.99 (1,655,000.00) (1,148,938.00) 2,821,106.11 (2,190,325.90) (725,398.00) (725,398.00)6,139,377.82 6,319,287.81 4,664,287.81 3,515,349.81

4,146,130.02

Page 133 of 156




Form CASH


Beginning

Object

Balances(Ref. Only) July August September October November December January February

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 3,515,349.81 6,661,796.72 6,917,137.52 7,153,289.71 5,845,903.15 5,028,516.59 7,234,668.78 6,742,282.22B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 3,536,446.91 715,340.80 2,411,152.19 1,287,613.44 1,287,613.44 2,411,152.19 1,287,613.44 1,287,613.44 Property Taxes 8020-8079 215,000.00 260,000.00 205,000.00 2,110,000.00 535,000.00 310,000.00 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 75,000.00 50,000.00 50,000.00 5,000.00 5,000.00 50,000.00 50,000.00 50,000.00 Other State Revenue 8300-8599 75,000.00 75,000.00 75,000.00 100,000.00 100,000.00 100,000.00 100,000.00 150,000.00 Other Local Revenue 8600-8799 80,000.00 175,000.00 175,000.00 50,000.00 325,000.00 300,000.00 350,000.00 275,000.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 3,981,446.91 1,275,340.80 2,711,152.19 1,442,613.44 1,922,613.44 4,971,152.19 2,322,613.44 2,072,613.44C. DISBURSEMENTS Certificated Salaries 1000-1999 125,000.00 120,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 Classified Salaries 2000-2999 250,000.00 300,000.00 475,000.00 475,000.00 475,000.00 475,000.00 475,000.00 Employee Benefits 3000-3999 60,000.00 250,000.00 400,000.00 450,000.00 450,000.00 475,000.00 475,000.00 475,000.00 Books and Supplies 4000-4999 200,000.00 200,000.00 150,000.00 75,000.00 65,000.00 65,000.00 65,000.00 65,000.00 Services 5000-5999 450,000.00 200,000.00 250,000.00 275,000.00 275,000.00 275,000.00 275,000.00 275,000.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 100,000.00 100,000.00 100,000.00 150,000.00 150,000.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 835,000.00 1,020,000.00 2,475,000.00 2,750,000.00 2,740,000.00 2,765,000.00 2,815,000.00 2,815,000.00D. BALANCE SHEET TRANSACTIONSAssets Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTAL ASSETS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liabilities Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Deferred Revenues 9650 SUBTOTAL LIABILITIES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET TRANSACTIONS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00E. NET INCREASE/DECREASE (B - C + D) 3,146,446.91 255,340.80 236,152.19 (1,307,386.56) (817,386.56) 2,206,152.19 (492,386.56) (742,386.56)F. ENDING CASH (A + E) 6,661,796.72 6,917,137.52 7,153,289.71 5,845,903.15 5,028,516.59 7,234,668.78 6,742,282.22 5,999,895.66


Page 134 of 156




Form CASH


ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET TRANSACTIONSAssets Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTAL ASSETSLiabilities Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Deferred Revenues 9650 SUBTOTAL LIABILITIESNonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET TRANSACTIONSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)


March April May June Accruals Adjustments TOTAL BUDGET

5,999,895.66 6,121,047.85 6,129,368.18 4,414,368.18

2,411,152.19 798,320.33 0.00 1,123,538.75 3,064,519.99 (2,821,106.11) 18,800,971.00 18,800,971.000.00 1,500,000.00 500,000.00 270,354.00 5,905,354.00 5,905,354.00

0.0075,000.00 75,000.00 75,000.00 98,068.00 658,068.00 658,068.00

250,000.00 250,000.00 150,000.00 245,251.00 1,670,251.00 1,670,251.00275,000.00 275,000.00 375,000.00 678,504.00 3,333,504.00 3,333,504.00

0.000.00

3,011,152.19 2,898,320.33 1,100,000.00 2,415,715.75 3,064,519.99 (2,821,106.11) 30,368,148.00 30,368,148.00

1,375,000.00 1,375,000.00 1,375,000.00 1,570,113.00 14,190,113.00 14,190,113.00475,000.00 475,000.00 475,000.00 746,378.00 5,096,378.00 5,096,378.00475,000.00 475,000.00 475,000.00 634,351.00 5,094,351.00 5,094,351.0065,000.00 65,000.00 65,000.00 79,476.00 1,159,476.00 1,159,476.00

350,000.00 350,000.00 350,000.00 415,319.00 3,740,319.00 3,740,319.000.00

150,000.00 150,000.00 75,000.00 94,417.00 1,069,417.00 1,069,417.000.000.00

2,890,000.00 2,890,000.00 2,815,000.00 3,540,054.00 0.00 0.00 30,350,054.00 30,350,054.00

0.000.000.000.000.000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.000.000.000.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

121,152.19 8,320.33 (1,715,000.00) (1,124,338.25) 3,064,519.99 (2,821,106.11) 18,094.00 18,094.006,121,047.85 6,129,368.18 4,414,368.18 3,290,029.93

3,533,443.81

Page 135 of 156

CASH FLOW2014-2016 Object

This cash flow report is for Fund 01.0 only

BEGINNING CASH BALANCE 9110

RECEIPTS

Revenue Limit Sources

Principal Apportionment 8010-8019

Education Protection Account (EPA) 8012-8012

Property Taxes 8020-8049

Miscellaneous Funds 8080-8099

Federal Revenue 8100-8299

Other State Revenue 8300-8599

Other Local Revenue 8600-8799

Interfund Transfers In 8910-8929

All Other Financing Sources 8930-8979

Other Receipts/Non Revenue 8980-8999

TOTAL RECEIPTS

DISBURSEMENTS

Certificated Salaries 1000-1999

Classified Salaries 2000-2999

Employee Benefits 3000-3999

Books, Supplies and Services 4000-4999

Services & Other Operating Expenses 5000-5999

Capital Outlay 6000-6599

Other Outgo 7000-7499

Interfund Transfers Out 7600-7629

All Other Financing Uses 7630-7699

Other Disbursements/Non Expenditures 0000-7999

TOTAL DISBURSEMENTS

BALANCE SHEET TRANSACTIONS

Accounts Receivable 9200-9299

Accounts Payable 9500-9599

Other Balance Sheet Transactions 9xxx

TOTAL BALANCE SHEET TRANS

NET INCREASE/DECREASE

ENDING CASH BALANCE

Jul-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14 Mar-14 Apr-14 May-14 Jun-14 YTD Deferrals Budget1 2 3 4 5 6 7 8 9 10 11 12 2013-14 2013-14 2013-14

4,281,046.33 6,344,783.14 5,937,997.29 6,887,934.01 6,058,716.59 5,821,507.03 8,396,627.36 8,174,458.42 7,628,924.24 7,494,322.55 8,588,111.54 7,459,835.49 0.00 0.00 0.00

2,577,674.75 1,577,887.00 950,697.00 (1,240,245.11) 1,664,410.50 1,075,371.00 1,109,757.00 916,461.00 916,461.00 1,038,052.74 0.00 0.00 10,586,526.88 2,190,325.90 12,316,770.00

0.00 0.00 826,314.00 0.00 0.00 826,314.00 890,728.00 829,770.00 3,373,126.00 0.00 3,373,126.00

113,809.96 104,132.89 (22,788.61) (10,865.17) 159,655.46 2,231,553.03 567,278.84 337,142.74 21,456.16 1,648,818.30 804,617.17 (49,456.77) 5,905,354.00 0.00 5,905,354.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 54,799.88 (44,237.00) 41,402.67 59,765.78 1,800.00 0.00 38,589.52 423,483.00 48,545.38 97,413.77 721,563.00 0.00 721,563.00

433,502.24 229,400.00 733,485.00 237,187.14 65,285.50 326,465.00 320,875.47 97,077.00 97,923.99 (172,956.61) 113,174.70 201,152.57 2,682,572.00 0.00 2,682,572.00

124,413.11 188,183.35 311,929.01 232,767.05 281,723.57 536,786.84 208,270.80 358,817.88 525,352.02 690,607.13 512,943.61 184,819.63 4,156,614.00 0.00 4,156,614.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3,249,400.06 2,099,603.24 2,854,436.28 (825,393.09) 2,212,477.70 5,056,255.65 2,207,982.11 1,709,498.62 2,490,510.69 3,628,004.56 1,479,280.86 1,263,699.20 27,425,755.88 2,190,325.90 29,155,999.00

144,832.05 1,113,169.98 1,199,305.57 1,204,117.19 1,179,846.45 1,211,072.56 1,178,969.08 1,210,518.19 1,183,438.57 1,209,270.68 1,192,251.48 1,487,104.20 13,513,896.00 0.00 13,513,896.00

0.00 251,993.46 284,240.10 397,644.54 431,181.93 462,164.31 416,219.72 445,423.58 411,491.71 417,388.93 457,762.19 967,877.53 4,943,388.00 0.00 4,943,388.00

35,009.26 222,299.89 350,364.17 392,302.41 393,451.08 402,579.52 399,756.35 407,284.07 398,396.99 526,706.44 400,583.36 626,872.46 4,555,606.00 0.00 4,555,606.00

198,529.33 203,538.05 156,055.67 93,781.16 105,953.40 138,709.14 59,998.28 145,782.07 99,661.18 93,764.79 111,529.82 147,967.11 1,555,270.00 0.00 1,555,270.00

513,310.55 216,135.06 273,798.69 310,541.48 266,580.04 205,072.63 279,260.84 194,215.06 394,726.13 289,071.85 255,331.13 892,681.54 4,090,725.00 0.00 4,090,725.00

(35,935.15) 52,943.90 0.00 29,094.66 0.00 25,528.54 0.00 0.00 0.00 30,849.18 0.00 (30,857.13) 71,624.00 0.00 71,624.00

0.00 30,276.00 26,977.00 289,509.74 48,558.00 109,608.00 56,987.08 48,558.00 107,384.00 49,555.00 28,350.00 207,440.18 1,003,203.00 0.00 1,003,203.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

855,746.04 2,090,356.34 2,290,741.20 2,716,991.18 2,425,570.90 2,554,734.70 2,391,191.35 2,451,780.97 2,595,098.58 2,616,606.87 2,445,807.98 4,299,085.89 29,733,712.00 0.00 29,733,712.00

749,742.14 45,474.64 325,865.33 2,556,081.02 (90,175.74) 143,735.62 19,189.22 (5,360.41) (1,793.42) (1,240.60) (13,073.62)

(1,005,486.49) (463,336.69) 13,916.29 128,301.60 158,732.12 122,423.54 (214,546.25) 204,830.50 27,274.26 (27,083.08) 2,091.06

(74,172.86) 1,829.30 46,460.02 28,784.23 (92,672.74) (192,559.78) 156,397.33 (2,721.92) (55,494.64) 110,714.98 (150,766.37)

(329,917.21) (416,032.75) 386,241.64 2,713,166.85 (24,116.36) 73,599.38 (38,959.70) 196,748.17 (30,013.80) 82,391.30 (161,748.93) 0.00

2,063,736.81 (406,785.85) 949,936.72 (829,217.42) (237,209.56) 2,575,120.33 (222,168.94) (545,534.18) (134,601.69) 1,093,788.99 (1,128,276.05)

6,344,783.14 5,937,997.29 6,887,934.01 6,058,716.59 5,821,507.03 8,396,627.36 8,174,458.42 7,628,924.24 7,494,322.55 8,588,111.54 7,459,835.49 4,424,448.80

FISCAL YEAR 2013-14 (Fund 01.0 only)

B:\Cash Flow Statements\Cashfllow - Multi-Year Projections\Cashflow 2014-16 Summary.xlsxYolande Mauge

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RECEIPTS












TOTAL RECEIPTS

DISBURSEMENTS











TOTAL DISBURSEMENTS







ENDING CASH BALANCE


4,424,448.80 6,940,296.20 6,013,817.70 6,489,526.40 5,429,865.10 4,520,203.80 6,440,912.50 6,026,251.20 5,431,589.90 5,692,298.60 5,872,208.59 4,217,208.59 0.00 0.00 0.00

2,848,847.40 658,521.50 1,185,338.70 1,185,338.70 1,185,338.70 1,185,338.70 1,185,338.70 1,185,338.70 1,185,338.70 734,909.99 0.00 0.00 12,539,649.79 2,821,106.11 13,170,430.00

1,060,370.00 1,060,370.00 1,060,370.00 1,060,370.00 4,241,480.00 4,241,480.00

110,000.00 100,000.00 0.00 0.00 120,000.00 1,800,000.00 575,000.00 450,000.00 20,000.00 1,750,000.00 575,000.00 405,355.00 5,905,355.00 0.00 5,905,355.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 5,000.00 0.00 95,000.00 105,000.00 0.00 225,000.00 0.00 50,000.00 178,067.00 658,067.00 0.00 658,067.00

300,000.00 175,000.00 75,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 125,000.00 150,000.00 80,555.00 1,655,555.00 0.00 1,655,555.00

125,000.00 190,000.00 300,000.00 150,000.00 200,000.00 250,000.00 250,000.00 250,000.00 250,000.00 250,000.00 250,000.00 864,374.00 3,329,374.00 0.00 3,329,374.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3,383,847.40 1,123,521.50 2,620,708.70 1,465,338.70 1,630,338.70 4,515,708.70 2,240,338.70 2,010,338.70 2,865,708.70 2,859,909.99 1,025,000.00 2,588,721.00 28,329,480.79 2,821,106.11 28,960,261.00

145,000.00 1,150,000.00 1,155,000.00 1,225,000.00 1,225,000.00 1,250,000.00 1,250,000.00 1,250,000.00 1,250,000.00 1,250,000.00 1,250,000.00 1,587,941.00 13,987,941.00 0.00 13,987,941.00

0.00 250,000.00 290,000.00 425,000.00 425,000.00 425,000.00 425,000.00 425,000.00 425,000.00 475,000.00 500,000.00 993,350.00 5,058,350.00 0.00 5,058,350.00

60,000.00 225,000.00 350,000.00 425,000.00 450,000.00 450,000.00 450,000.00 450,000.00 450,000.00 475,000.00 475,000.00 522,636.00 4,782,636.00 0.00 4,782,636.00

150,000.00 150,000.00 75,000.00 75,000.00 65,000.00 65,000.00 75,000.00 75,000.00 75,000.00 75,000.00 125,000.00 147,994.00 1,152,994.00 0.00 1,152,994.00

513,000.00 275,000.00 275,000.00 250,000.00 250,000.00 280,000.00 280,000.00 280,000.00 280,000.00 280,000.00 280,000.00 421,251.00 3,664,251.00 0.00 3,664,251.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 125,000.00 125,000.00 125,000.00 175,000.00 125,000.00 125,000.00 125,000.00 50,000.00 64,487.00 1,039,487.00 0.00 1,039,487.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

868,000.00 2,050,000.00 2,145,000.00 2,525,000.00 2,540,000.00 2,595,000.00 2,655,000.00 2,605,000.00 2,605,000.00 2,680,000.00 2,680,000.00 3,737,659.00 29,685,659.00 0.00 29,685,659.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6,940,296.20 6,013,817.70 6,489,526.40 5,429,865.10 4,520,203.80 6,440,912.50 6,026,251.20 5,431,589.90 5,692,298.60 5,872,208.59 4,217,208.59 3,068,270.59



06/22/144:14 PM

Page 137 of 156




RECEIPTS












TOTAL RECEIPTS

DISBURSEMENTS











TOTAL DISBURSEMENTS







ENDING CASH BALANCE


3,068,270.59 6,214,717.50 6,470,058.30 6,706,210.49 5,398,823.93 4,581,437.37 6,787,589.56 6,295,203.00 5,552,816.44 5,673,968.63 5,682,288.96 3,967,288.96 0.00 0.00 0.00

3,536,446.91 715,340.80 1,287,613.44 1,287,613.44 1,287,613.44 1,287,613.44 1,287,613.44 1,287,613.44 1,287,613.44 798,320.33 0.00 0.00 14,063,402.12 3,064,519.99 14,306,816.00

1,123,538.75 1,123,538.75 1,123,538.75 1,123,538.75 4,494,155.00 0.00 4,494,155.00

215,000.00 260,000.00 0.00 0.00 205,000.00 2,110,000.00 535,000.00 310,000.00 0.00 1,500,000.00 500,000.00 270,354.00 5,905,354.00 0.00 5,905,354.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

75,000.00 50,000.00 50,000.00 5,000.00 5,000.00 50,000.00 50,000.00 50,000.00 75,000.00 75,000.00 75,000.00 98,068.00 658,068.00 0.00 658,068.00

75,000.00 75,000.00 75,000.00 100,000.00 100,000.00 100,000.00 100,000.00 150,000.00 250,000.00 250,000.00 150,000.00 245,251.00 1,670,251.00 0.00 1,670,251.00

80,000.00 175,000.00 175,000.00 50,000.00 325,000.00 300,000.00 350,000.00 275,000.00 275,000.00 275,000.00 375,000.00 678,504.00 3,333,504.00 0.00 3,333,504.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3,981,446.91 1,275,340.80 2,711,152.19 1,442,613.44 1,922,613.44 4,971,152.19 2,322,613.44 2,072,613.44 3,011,152.19 2,898,320.33 1,100,000.00 2,415,715.75 30,124,734.12 3,064,519.99 30,368,148.00

125,000.00 120,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,375,000.00 1,570,113.00 14,190,113.00 0.00 14,190,113.00

0.00 250,000.00 300,000.00 475,000.00 475,000.00 475,000.00 475,000.00 475,000.00 475,000.00 475,000.00 475,000.00 746,378.00 5,096,378.00 0.00 5,096,378.00

60,000.00 250,000.00 400,000.00 450,000.00 450,000.00 475,000.00 475,000.00 475,000.00 475,000.00 475,000.00 475,000.00 634,351.00 5,094,351.00 0.00 5,094,351.00

200,000.00 200,000.00 150,000.00 75,000.00 65,000.00 65,000.00 65,000.00 65,000.00 65,000.00 65,000.00 65,000.00 79,476.00 1,159,476.00 0.00 1,159,476.00

450,000.00 200,000.00 250,000.00 275,000.00 275,000.00 275,000.00 275,000.00 275,000.00 350,000.00 350,000.00 350,000.00 415,319.00 3,740,319.00 0.00 3,740,319.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 100,000.00 100,000.00 100,000.00 150,000.00 150,000.00 150,000.00 150,000.00 75,000.00 94,417.00 1,069,417.00 0.00 1,069,417.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

835,000.00 1,020,000.00 2,475,000.00 2,750,000.00 2,740,000.00 2,765,000.00 2,815,000.00 2,815,000.00 2,890,000.00 2,890,000.00 2,815,000.00 3,540,054.00 30,350,054.00 0.00 30,350,054.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

6,214,717.50 6,470,058.30 6,706,210.49 5,398,823.93 4,581,437.37 6,787,589.56 6,295,203.00 5,552,816.44 5,673,968.63 5,682,288.96 3,967,288.96 2,842,950.71



06/22/144:14 PM

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July 1 Budget (Single Adoption)2013-14 Estimated Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 64535 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cea (Rev 01/31/2014) Page 1 of 1 Printed: 6/6/14 3:34 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 13,498,338.00 301 0.00 303 13,498,338.00 305 380,831.00 307 13,117,507.00 309

2000 - Classified Salaries 4,936,304.00 311 0.00 313 4,936,304.00 315 0.00 317 4,936,304.00 3193000 - Employee Benefits(Excluding 3800) 4,551,824.00 321 127,426.00 323 4,424,398.00 325 83,425.00 327 4,340,973.00 3294000 - Books, SuppliesEquip Replace. (6500) 1,518,848.00 331 0.00 333 1,518,848.00 335 38,786.00 337 1,480,062.00 3395000 - Services. . . &7300 - Indirect Costs 4,073,239.00 341 98.00 343 4,073,141.00 345 718,560.00 347 3,354,581.00 349

TOTAL 28,451,029.00 365 TOTAL 27,229,427.00 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 11,156,127.00 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 1,183,141.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 890,921.00 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 66,967.00 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 255,322.00 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 1,086,103.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 6,222.00 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 287,078.00 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 87,930.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,019,811.00 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,019,811.00 39715. Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.16%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.16%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,229,427.005. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

Page 139 of 156



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 64535 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: ceb (Rev 01/31/2014) Page 1 of 1 Printed: 6/6/14 3:34 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 13,987,941.00 301 0.00 303 13,987,941.00 305 392,139.00 307 13,595,802.00 309

2000 - Classified Salaries 5,058,350.00 311 0.00 313 5,058,350.00 315 0.00 317 5,058,350.00 3193000 - Employee Benefits(Excluding 3800) 4,782,636.00 321 0.00 323 4,782,636.00 325 89,689.00 327 4,692,947.00 3294000 - Books, SuppliesEquip Replace. (6500) 1,152,994.00 331 0.00 333 1,152,994.00 335 37,751.00 337 1,115,243.00 3395000 - Services. . . &7300 - Indirect Costs 3,664,251.00 341 0.00 343 3,664,251.00 345 701,150.00 347 2,963,101.00 349

TOTAL 28,646,172.00 365 TOTAL 27,425,443.00 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 11,506,117.00 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 1,182,582.00 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 1,064,331.00 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 66,249.00 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 255,625.00 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 1,124,309.00 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 6,877.00 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 294,167.00 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 82,700.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,582,957.00 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,582,957.00 39715. Percent of Current Cost of Education Expended for Classroom Compensation (EDP 397 divided by EDP 369) Line 15 must equal or exceed 60% for elementary, 55% for unified and 50% for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56.82%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56.82%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,425,443.005. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

Page 140 of 156

2,000

2,500

3,000

3,500

nro

llmen

t -

CB

ED

S

Total District Enrollment

1,500 66-67 69-70 72-73 75-76 78-79 81-82 84-85 87-88 90-91 93-94 96-97 99-00 02-03 05-06 08-09 11-12 14-15

En

Fiscal Year

Page 141 of 156

June 24, 2014 EL SEGUNDO UNIFIED SCHOOL DISTRICTEnrollment History and Projections

through 2019-2020

2012-13 Actuals

2013-14 Projected

2014-15 Projected

2015-16 Projected

2016-17 Projected

2017-18 Projected

2018-19 Projected

2019-20 Projected

Tedde 68 43 44 44 44 44 44 44 Tedde

K 217 222 216 216 216 216 216 221 K

1 226 221 225 216 216 216 216 216 1

2 200 235 225 225 216 216 216 216 2

3 222 204 225 225 225 216 216 216 3

4 196 222 220 230 230 230 230 230 4

5 196 199 228 220 230 230 230 230 5

K-5 1,325 1,346 1,383 1,376 1,377 1,368 1,368 1,373 K-5

6 282 260 252 280 272 258 284 288 6

7 242 274 260 252 280 272 258 258 7

8 275 252 274 260 252 280 272 272 8

6-8 799 786 786 792 804 810 814 818 6-8

9 345 302 327 353 353 302 323 355 9

10 340 343 292 317 343 343 302 323 10

11 298 333 333 282 307 333 333 292 11

12 276 297 323 323 272 297 323 323 12

9-12 1,259 1,275 1,275 1,275 1,275 1,275 1,281 1,293 9-12

AHS 27 24 24 24 24 24 24 24 AHS

TLC - - - - - - - - TLC

Independent Study 0 0 0 0 0 0 0 0 Independent Study

TOTAL Per Staffing Sheet 3,410 3,431 3,468 3,467 3,480 3,477 3,487 3,508 TOTAL Per Staffing Sheet

Non-Public Schools 2 2 2 2 2 2 2 2 Non-Public Schools

TOTAL 3,412 3,433 3,470 3,469 3,482 3,479 3,489 3,510 TOTAL

CHANGE 109 21 37 (1) 13 (3) 10 21% CHANGE 3.30% 0.62% 1.08% -0.03% 0.37% -0.09% 0.29% 0.60% Total

(A) - P2 ADA 3,305 3,304 3,335 3,334 3,346 3,343 3,353 3,373 (B) - EXCUSED ABSENCES Thru 97-98

P2 ADA 3,305 3,304 3,335 3,334 3,346 3,343 3,353 3,373

Loss of ADA - CBEDS (107) (129) (135) (135) (136) (136) (136) (137)

% Absent -3.13% -3.76% -3.89% -3.89% -3.91% -3.91% -3.90% -3.90%

CHANGE-ADA 97 (1) 31 (1) 12 (3) 10 20

Page 142 of 156

June 24, 2014 EL SEGUNDO UNIFIED SCHOOL DISTRICTEnrollment History and Projections

through 2019-2020

D Tedde

I K

S 1

T 2

R 3

I 4

C 5

T K-5

Tedde

C K

E 1

N 2

T 3

E 4

R 5

K-5

R Tedde

I K

C 1

H 2

M 3

O 4

N 5

D K-5

2011-12 Actuals

2012-13 Actuals

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

61 68 43 44 44 44 44 44 44 Tedde

215 217 222 216 216 216 216 216 221 K

190 226 221 225 216 216 216 216 216 1

197 200 235 225 225 216 216 216 216 2

194 222 204 225 225 225 216 216 216 3

198 196 222 220 230 230 230 230 230 4

197 196 199 228 220 230 230 230 230 5

1,252 1,325 1,346 1,383 1,376 1,377 1,368 1,368 1,373 K-5

41 45 21 22 22 22 22 22 22 Tedde

117 118 125 120 120 120 120 120 125 K

116 126 118 125 120 120 120 120 120 1

96 122 131 125 125 120 120 120 120 2

99 122 130 125 125 125 120 120 120 3

101 97 124 130 130 130 130 130 130 4

100 101 95 130 130 130 130 130 130 5

670 731 744 777 772 767 762 762 767 K-5

20 23 22 22 22 22 22 22 22 Tedde

98 99 97 96 96 96 96 96 96 K

74 100 103 100 96 96 96 96 96 1

101 78 104 100 100 96 96 96 96 2

95 100 74 100 100 100 96 96 96 3

97 99 98 90 100 100 100 100 100 4

97 95 104 98 90 100 100 100 100 5

582 594 602 606 604 610 606 606 606 K-5

Page 143 of 156

June 24, 2014 EL SEGUNDO UNIFIED SCHOOL DISTRICT2012/13 through 2016/17

Enrollment/Staffing Projections

Projected Enrollment

CBEDS

Staffing Allocation


CBEDS

Staffing Allocation


CBEDS

Staffing Allocation


CBEDS

Staffing Allocation


CBEDS

Staffing Allocation

Kindergarten 285 12.00 265 11.00 260 11.00 260 11.00 260 11.00Grade 1 226 9.00 221 9.00 225 9.00 216 9.00 216 9.00Grade 2 200 8.00 235 9.00 225 9.00 225 9.00 216 9.00Grade 3 222 9.00 204 8.00 225 9.00 225 9.00 225 9.00

2014/152012/13 2013/14 2015/16 2016/17

A. Total K-3 933 38.00 925 37.00 935 38.00 926 38.00 917 38.00

Grade 4 196 6.00 222 7.00 220 7.00 230 7.00 230 7.00Grade 5 196 6.00 199 6.00 228 7.00 220 7.00 230 7.00

B. Total 4-5 392 12.00 421 13.00 448 14.00 450 14.00 460 14.00

C. Total FTE for Grades K thru 5 1,325 50.00 1,346 50.00 1,383 52.00 1,376 52.00 1,377 52.00Staffing 33:1 Staffing 33:1 Staffing 33:1 Staffing 33:1 Staffing 33:1

Grade 6 282 10.20 260 9.60 252 9.60 280 10.60 272 9.80Grade 7 242 9.00 274 10.00 260 9.60 252 9.60 280 10.60Grade 8 275 10.00 252 10.00 274 10.40 260 9.60 252 9.60Total 6-8 799 29.20 786 29.60 786 29.60 792 29.80 804 30.006th Period Assignments 0.00 0.00 0.00 0.00 0.00

D. Net FTE for Grades 6-8 29.20 29.60 29.60 29.80 30.00Staffing 34:1 Staffing 34:1 Staffing 34:1 Staffing 34:1

Grade 9 345 12.00 302 10.60 327 11.60 353 12.40 353 12.40Grade 10 340 12.00 343 12.00 292 10.20 317 11.20 343 12.20Grade 11 298 10.60 333 11.80 333 11.80 282 10.00 307 10.80Grade 12 276 9.60 297 10.40 323 11.40 323 11.40 272 9.60Total 9-12 1,259 44.20 1,275 44.80 1,275 45.00 1,275 45.00 1,275 45.006th Period Assignments 0.60 0.60 0.60 0.60 0.60SoCal Roc 0.80 0.80 1.00 1.00 1.00

E. Net FTE for Grades 9-12 42.80 43.40 43.40 43.40 43.40

F. Independent Study - 1.00 - 1.00 - 1.00 - 1.00 - 1.00

G. Arena 27 1.00 24 1.00 24 1.00 24 1.00 24 1.00

Total Enrollment/Staffing C + D + E + F + G

3,410 125.40 3,431 126.40 3,468 128.60 3,467 128.80 3,480 129.00

2012-13 thru 2016-17 FormulasStaffing Formulas:

K Allocated @ 24:1 Enrollment divided by 24 students per class1 - 3 Allocated @ 25:1 Enrollment divided by 25 students per class

4 - 5 Allocated @ 32:1 Enrollment divided by 32 students per class6 - 8 Allocated @ 33:1 See Assumptions

9 - 12 CSR Allocated @ 34:1 See Assumptions

Assumptions:Grades 6 - 8 - Enrollment times *6 periods divided by 5 sections divided by 33 students per classGrade 9 - Enrollment times 6 periods divided by 5 sections divided by 34 students per classGrade 10 - Enrollment times 6 periods divided by 5 sections divided by 34 students per classGrade 11 - Enrollment times 6 periods divided by 5 sections divided by 34 students per classGrade 12 - Enrollment times 6 periods divided by 5 sections divided by 34 students per class

Page 144 of 156



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

19 64535 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: lot (Rev 05/16/2013) Page 1 of 1 Printed: 6/6/14 3:34 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 0.00 320,602.00 320,602.00 2. State Lottery Revenue 8560 396,890.00 41,970.00 438,860.00 3. Other Local Revenue 8600-8799 0.00 0.00 0.00 4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 396,890.00 0.00 362,572.00 759,462.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 299,462.00 299,462.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 66,112.00 66,112.00 4. Books and Supplies 4000-4999 1,827.00 36,959.00 38,786.00 5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00 b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools 7211,7212,7221,

7222,7281,7282 0.00 0.00 b. To JPAs and All Others 7213,7223,

7283,7299 29,489.00 29,489.00 9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 396,890.00 0.00 36,959.00 433,849.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 325,613.00 325,613.00D. COMMENTS:

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget A

*Pursuant to Government Code Section 8880.4(a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene

Page 145 of 156



No Child Left Behind Maintenance of Effort Expenditures19 64535 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: ncmoe (Rev 04/08/2014) Page 1 Printed: 6/6/14 3:35 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2013-14Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 29,515,636.00

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 1,442,719.00

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 779,299.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 71,624.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 569,024.00

5. Interfund Transfers Out All 9300 7600-7629 0.00

9100 76996. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 0.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 1,419,947.00

1000-7143,D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 29,895.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines B and C10, plus lines D1 and D2) 26,682,865.00

F. Charter school expenditure adjustments (From Section IV) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 26,682,865.00

Page 146 of 156




Form NCMOE


Section II - Expenditures Per ADA

2013-14Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A4, C1, and C2e)

3,300.00

B. Charter school ADA adjustments (From Section IV) 0.00

C. Adjusted total ADA (Lines A plus B) 3,300.00

D. Expenditures per ADA (Line I.G divided by Line II.C) 8,085.72

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

25,634,686.93 7,752.001. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section V) 0.00 0.002. Total adjusted base expenditure amounts (Line A plus Line A.1) 25,634,686.93 7,752.00

B. Required effort (Line A.2 times 90%) 23,071,218.24 6,976.80

C. Current year expenditures (Line I.G and Line II.D) 26,682,865.00 8,085.72

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2015-16 maybe reduced by the lower of the two percentages) 0.00% 0.00%

Page 147 of 156




Form NCMOE


SECTION IV - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line B)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

SECTION V - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00

Page 148 of 156



Special Education Revenue Allocations(Optional)

19 64535 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: sea (Rev 02/19/2014) Page 1 of 2 Printed: 6/6/14 3:35 PM

Description 2013-14 Actual 2014-15 Budget % Diff.

SELPA Name: Southwest (DG)

Date allocation plan approved by SELPA governance:

I. TOTAL SELPA REVENUESA. Base Plus Taxes and Excess ERAF

1. Base Apportionment 38,940,558.00 42,353,311.00 8.76%2. Local Special Education Property Taxes 13,704,577.00 13,704,577.00 0.00%3. Applicable Excess ERAF 15,574,026.00 15,574,026.00 0.00%4. Total Base Apportionment, Taxes, and Excess ERAF 68,219,161.00 71,631,914.00 5.00%

B. COLA Apportionment 852,706.00 482,118.00 -43.46%C. Growth Apportionment or Declining ADA Adjustment 895,075.00 -100.00%D. Subtotal (Sum lines A.4, B, and C) 69,966,942.00 72,114,032.00 3.07%E. Program Specialist/Regionalized Services for NSS Apportionment 0.00%F. Low Incidence Materials, Services, and Career Technical

Education Apportionment 210,234.00 210,234.00 0.00%G. Out of Home Care Apportionment 1,722,868.00 1,722,868.00 0.00%H. Extraordinary Cost Pool for NPS/LCI and NSS Mental Health

Services Apportionment 0.00%I. Adjustment for NSS with Declining Enrollment 0.00%J. Grand Total Apportionment, Taxes and Excess ERAF

(Sum lines D through I) 71,900,044.00 74,047,134.00 2.99%K. Mental Health Apportionment 7,486,491.00 7,484,491.00 -0.03%L. Federal IDEA Local Assistance Grants - Preschool 2,028,170.00 2,028,170.00 0.00%M. Federal IDEA - Section 619 Preschool 1,094,253.00 1,094,253.00 0.00%N. Other Federal Discretionary Grants 96,253.00 60,795.00 -36.84%O. Other Adjustments 472,472.00 472,472.00 0.00%P. Total SELPA Revenues (Sum lines J through O) 83,077,683.00 85,187,315.00 2.54%

Page 149 of 156



Special Education Revenue Allocations(Optional)

19 64535 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: sea (Rev 02/19/2014) Page 2 of 2 Printed: 6/6/14 3:35 PM

Description 2013-14 Actual 2014-15 Budget % Diff.

II. ALLOCATION TO SELPA MEMBERS

Los Angeles County Office of Education (DG00) 23,813,439.00 24,418,145.00 2.54%

Centinela Valley Union High (DG01) 4,277,400.00 4,386,018.00 2.54%

El Segundo Unified (DG02) 1,603,003.00 1,643,709.00 2.54%

Hawthorne Elementary (DG03) 4,192,411.00 4,298,871.00 2.54%

Hermosa Beach City Elementary (DG04) 695,361.00 713,019.00 2.54%

Inglewood Unified (DG05) 6,304,639.00 6,464,736.00 2.54%

Lawndale Elementary (DG06) 3,497,677.00 3,586,495.00 2.54%

Lennox Elementary (DG07) 3,148,870.00 3,228,831.00 2.54%

Palos Verdes Peninsula Unified (DG09) 6,270,047.00 6,429,265.00 2.54%

Torrance Unified (DG12) 15,368,426.00 15,758,684.00 2.54%

Wiseburn Elementary (DG13) 1,170,781.00 1,200,511.00 2.54%

Manhattan Beach Unified (DG14) 4,699,101.00 4,818,428.00 2.54%

Redondo Beach Unified (DG15) 6,026,772.00 6,179,813.00 2.54%

New West Charter (DGA01) 304,948.00 312,692.00 2.54%

Opportunities Unlimited Charter High (DGA02) 48,039.00 49,259.00 2.54%

Los Angeles International Charter High (DGA03) 77,148.00 79,107.00 2.54%

Da Vinci Design (DGA05) 272,651.00 279,575.00 2.54%

Da Vinci Science (DGA06) 243,380.00 249,560.00 2.54%

ICEF Inglewood Elementary Charter Academy (DGA07) 95,804.00 98,237.00 2.54%

ICEF Inglewood Middle Charter Academy (DGA08) 82,750.00 84,851.00 2.54%

Opportunities for Learning - Hermosa Beach (DGA09) 410,501.00 420,925.00 2.54%

Options for Youth-Hermosa Beach, Inc. (DGA10) 90,526.00 92,825.00 2.54%

Environmental Charter Middle (DGA11) 143,780.00 147,431.00 2.54%

Children of Promise Preparatory Academy (DGA12) 56,684.00 58,123.00 2.54%

Opportunities for Learning - Capistrano (DGA13) 49,158.00 50,406.00 2.54%

Today's Fresh Start Charter School Inglewood (DGA14) 53,581.00 54,942.00 2.54%

Wilder's Preparatory Academy Charter Middle (DGA15) 46,567.00 47,749.00 2.54%

Environmental Charter Middle - Inglewood (DGA16) 34,239.00 35,108.00 2.54%Total Allocations (Sum all lines in Section II) (Amount mustequal Line I.P ) 83,077,683.00 85,187,315.00 2.54%

PreparerName: Susan AcevesTitle: Chief Business OfficialPhone: 310-615-2650 Ext. 1223

Page 150 of 156


July 1 Budget (Single Adoption)2014-15

General FundSpecial Education Revenue Allocations

Setup

19 64535 0000000Form SEAS

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: seas (Rev 02/09/2007) Page 1 of 1 Printed: 6/6/14 3:36 PM

Current LEA: 19-64535-0000000 El Segundo Unified

Selected SELPA: DG

(Enter a SELPA IDfrom the list belowthen save and close)

POTENTIAL SELPAS FOR THIS LEA DATE APPROVEDID SELPA-TITLE (from Form SEA)

DG Southwest

Page 151 of 156



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 64535 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: siaa (Rev 04/08/2013) Page 1 of 2 Printed: 6/6/14 3:36 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 3,622.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0009 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (3,622.00) 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

Page 152 of 156




19 64535 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: siaa (Rev 04/08/2013) Page 2 of 2 Printed: 6/6/14 3:36 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 3,622.00 (3,622.00) 0.00 0.00 0.00 0.00 0.00 0.00

Page 153 of 156




19 64535 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: siab (Rev 04/08/2013) Page 1 of 2 Printed: 6/6/14 3:37 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 150,000.00 Fund Reconciliation09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 150,000.00 0.00 Fund Reconciliation15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

Page 154 of 156




19 64535 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: siab (Rev 04/08/2013) Page 2 of 2 Printed: 6/6/14 3:37 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 0.00 0.00 0.00 0.00 150,000.00 150,000.00

Page 155 of 156



Workers' Compensation Certification19 64535 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/6/14 3:33 PM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide informationto the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it hasdecided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined: $Less: Amount of total liabilities reserved in budget: $Estimated accrued but unfunded liabilities: $ 0.00

( X ) This school district is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:Alliance of Schools for Cooperative Insurance Programs (ASCIP)16550 Bloomfield Avenue, Cerritors CA 90703

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 24, 2014Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Mr. Dave Lubs

Title: Assistant Superintendent

Telephone: (310) 615-2650, ext. 1221

E-mail: [email protected]

Page 156 of 156

Documents

EL SEGUNDO UNIFIED SCHOOL DISTRICT 2014-15 ADOPTED … · 2015-12-29 · EL SEGUNDO UNIFIED SCHOOL DISTRICT 2014-15 ADOPTED BUDGET Submitted by Alan Rasmussen, Ed.D. Interim Superintendent