Upload
letruc
View
213
Download
0
Embed Size (px)
Citation preview
StevenE.Gomes,Ed.D
CountySuperintendentofSchools
PublicHearingDecember16,2014
MercedCountyOfficeofEducation
1stInterim
FiscalYear2014‐2015
Merced County Board of Education
Steven E. Gomes, Ed. D., County Superintendent of Schools
Dennis Hanks
Frederick Honore
Christopher Chavez
Thomas Bates
Gloria Honey
-
Chairperson
Vice Chairperson
Member
Member
Member
First Interim - Budget Report Fiscal Year July 1, 2014- June 30, 2015
Public Hearing December 16, 2014
2014-2015 1st Interim Merced County Office of Education
December 16, 2014 Table of Contents
Request Action ............................................................................................................................ 3 Narrative ....................................................................................................................................... 5 Budget Summary by Department - 1st Interim ............................................................. 9 Budget Assumptions .............................................................................................................. 10 SACS Form Reports Table of Contents ........................................................................... 11 County School Service Fund Budget Form 01 ............................................................. 12 Charter School Fund Summary .......................................................................................... 3 7 Charter School Fund Form 09 ............................................................................................ 38 Special Education Fund Summary ................................................................................... 46 Special Education Pass-Through Budget Form 10 .................................................... 4 7 Child Development Fund Summary ................................................................................ 51 Child Development Fund Form 12 ................................................................................... 52 Special Reserve Fund Other Than Capital Outlay Summary ................................. 59 Special Reserve Fund Other Than Capital Outlay Form 17 ................................... 60 Special Reserve Fund Postemployment Benefits Summary ................................. 64 Special Reserve Fund Postemployment Benefits Form 20 .................................... 65 County School Facilities Fund Summary ....................................................................... 69 County School Facilities Fund Form 35 ......................................................................... 70 Average Daily Attendance Form A .................................................................................. 77 Cash Flow Analysis ................................................................................................................ 80 COE Certification CI ............................................................................................................... 84 Multiyear Projection Form MYP ...................................................................................... 87 Criteria and Standards Review Form 01CS .................................................................. 93 Technical Review Checks .................................................................................................. 117
3
Action Requested:
1. It is requested the Board and Superintendent approve: i. Form 011-School Services General Fund Budget Revisions ii. Form 091-Charter School Fund Budget Revisions iii. Form 121-Child Development Budget Revisions iv. Criteria & Standards Review, Form 01CSI.
2. It is requested the Superintendent sign the Certification of Interim Report (CI).
5
Narrative of 14-15 First Interim Report
On June 20, 2014, Governor Jerry Brown signed into law the 2014-2015 Enacted State Budget (SB 852) and a series of trailer bills. This is one of the earliest enacted State Budgets in recent history.
Below are some major funding and policy components of the 2014-15 State Budget most of which are reflected in SB 858 the primary education omnibus trailer bill:
Deferral payments- The budget eliminates $5.1 billion in apportionment deferrals to K-12 schools and community colleges, approximately $900 million less than proposed in the governor's January budget and May Revise. In the event that the Proposition 98 minimum guarantee is higher than projected, there is trigger language to ensure that an additional payment of up to $99 2 million would be triggered, resulting in the elimination of all K -14 deferrals. This is very likely considering the latest DO F and LAO State revenue projections. We will know more when the Governor releases his 15-16 proposed budget in January.
Mandates backlog- The budget provides $450 million in one-time funding to pay down the K-14 education mandates backlog. The trailer bill States the intent of the Legislature that school districts "will prioritize the use of these one-time funds for professional development, instructional materials, technology infrastructure, and any other investments necessary to support implementation of the common core standards" in English language arts and mathematics, English language development standards and Next Generation Science standards. These funds will be allocated on a per ADA basis to all LEAs which is approximately $60 per ADA. For those districts that have outstanding mandate claims, the funds will count toward the State's mandate obligation.
Early Childhood Education - The trailer bill declares legislative intent to provide all low-income four-year- old children from working families with full-day, full-year early education and child care services.
Local Control Funding Formula - There are several technical changes to the LCFF as well as the resources for implementation. The Budget provides $4.8 billion for the implementation of LCFF. This amount is $250 million above the
6
amount proposed by the governor and includes $25.9 million for County Offices of Education.
This is the second year of the Local Control Funding Formula (LCFF). The LCFF is intended to correct historical inequities and increase local flexibility. The LCFF provides a form of equalization for County Offices. For Merced County Office of Education (MCOE) the LCFF target funding amount is less than 20o/o of our total budgeted revenue. The County Office LCFF provides for two grants. The first is a county operations grant for COE operations and countywide services. The second is an alternative education grant for programs operated by the county office to provide direct instructional services to students for which the county has responsibility. The students identified in law for this funding include juvenile courts, probation referred, and mandatory expelled. LCFF revenue is adjusted annually for inflation beginning in 2014-15.
LCFF is intended to provide a mechanism that is simple and transparent allowing Local Education Agencies (LEAs) maximum flexibility in allocating resources to meet local needs. LCFF for the MCOE replaces restricted and unrestricted Revenue Limit funding, restricted Court & Community School Revenue Limit funding and restricted funding received through many categorical programs.
Transportation is a categorical program outside of the LCFF formula. The MCOE on behalf of the SELPA (Special Education Local Plan Area) receives approximately $1.2 million to transport special education children. This funding is an add-on to our LCFF and will not be increased by State COLA.
Regional Occupational Program (ROP) is a major categorical program operated in Merced County which no longer has a direct identifiable funding source. In 12-13 MCOE operated an approximate $4.1 million dollar countywide program. LEAs which operated ROP programs in 12-13 are required to spend county-wide CTE (career tech education) expenses for 13-14 & 14-15 the same amount as ROP funding received in 12-13. This is often referred to as the ROP MOE (maintenance of effort).
Another aspect of the LCFF is the concept of Hold Harmless. LEAs are to receive minimum State funding of no less than the total received in the 12-13 fiscal year, as adjusted for changes in ADA and property taxes. MCOE is a
7
LEA that falls under this Hold Harmless provision. MCOE's projected LCFF target funding is less than our 12-13 revenue limit and categorical funding base.
Local Control Accountability Plan (LCAP) - The Merced County Office of Education is preparing to meet with stakeholders to develop the MCOE's 2015-16 LCAP. The requirement for LEA's to develop and adopt an LCAP that aligns with their budget became effective in 2014-15, the LCFF requires local accountability plans (LCAPs) to describe district goals that address State priorities. Permanent regulations were recently adopted in November 2014 by the State Board of Education (SBE).
The outlook of federal funding levels for 2014-15 is known but future years are still uncertain. MCOE has made conservative federal funding reductions in 14-15. We are also planning flat funding in subsequent budget years.
MCOE is committed to ensuring every student a success. We have used our reserves to help us meet payroll and other payable obligations during a time when the State was deferring cash. We have reduced our ongoing budget and are using one-time funds on the best one-time purchases to support our programs and students. At the present time we have a balanced budget and the day to day operations of our organization are serving the needs oftoday's students.
Since the adoption of the budget for fiscal year 2014-15, the following adjustments have been made to MCOE's budget:
• $1.5 million in beginning balances were posted; revenues were adjusted upward by $875 thousand and expenditures were adjusted upward by $1.7 million. Included in MCOEs budgeted expenditures are $682 thousand one-time deferred maintenance and repair expenditures. There was an increase to the beginning balance carried forward to 2014-15 by about $4.0 million compared to budget estimates. This balance consists of the required reserves, stores' inventory, revolving cash, Special Education SELPA, and other restricted and unrestricted funding which were not spent in the prior fiscal year.
8
• The remaining difference is changes to various entitlements, grants, contracts and implementation of the LCFF adjusted for current information based on changes in ADA or award amounts.
• 14-15 contract negotiations are settled between Merced COE and the bargaining units representing Head Start staff. The California School Employees Association (CSEA) represents both the classified staff and the certificated staff. The classified staff are represented by CSEA Chapter #856-A. The certificated staff is represented by CSEA Chapter #856-B.
• 14-15 contract negotiations have begun between the Merced COE and the classified bargaining unit, CSEA Chapter #541.
• 14-15 contract negotiations have not begun between the Merced COE and the certificated bargaining unit, Merced County Office Teachers Association (MCOTA).
• MCOE has adjusted program revenues and expenditures based on the latest information as of October 31, 2014. The main sources we relied on for interpretation of the 2014-2015 Enacted State Budget were School Services (SSC), the California Association of School Business Officials (CASBO), Legislative Analyst Office (LAO) and the California Department of Education (CDE).
9
Merced County Office of Education Resource Summary
2014-15 1st Interim Budget
As of 10/31/14 Operating Funds 01, 09, 12
14/15 14/15
Interim Beginning Revenue Expense
Ending Balance
Balance BOARD & SUPT.
Board & Superintendent 595,664 595,664 Public Information & Other 2 151 200,194 200,194 2,151
TOTAL 2,151 795,858 795,858 2,151 BUSINESS SERVICES & HR
Internal Support 476,872 6,173,462 -Indirect Charges (5,696,590)
Maintenance & Operations Def Main 567,766 481,166 3,876,301 -M & 0 Allocations (2,827,369)
District Business Services 2,434,221 2,434,221 Human Resources/Leadership 32,000 32,000 Other & Debt Service 4,437,279 157 183 178 844 4,415,618
TOTAL 5,005,045 3,581,442 4,170,869 4,415,618 CAREER & ALTERN. ED.
Juvenile Court & Community Schools 151,876 8,641 '178 8,216,316 576,738 R.O.P. 1,334,093 3,696,590 3,651,606 1,379,077 Charter School 659,492 704,501 663,246 700,747 Cal Soap, Cal Works, WIA 96,522 2,262,426 2,277,302 81,646 CAE Other Grants & Contracts 1,120,542 1 ,743,149 2,314,653 549,038
TOTAL 3,362,526 17,047,844 17,123,124 3,287,246 INSTRUCTIONAL SERV.
Audio Visual & Library 106,136 273,274 273,274 106,136 Curriculum 565,444 862,498 1,076,232 351,710 METV 92,020 413,778 419,624 86,174 After School Program ASES 3,816,329 3,816,329 Outdoor Education (JLB) 63,574 928,741 911,728 80,587 IS Other Grants & Contracts 1,560,356 885,904 1,120,192 1,326,067 Migrant Services 390,970 7,840,663 7,840,663 390,970
TOTAL 2,778,499 15,021,187 15,458,042 2,341,644 SPECIAL EDUCATION
Special Education 19,209,607 19,209,607 SELPA 847,560 847,560 Transportation 3,779,410 3,779,410 Infant 1,366,783 3,723,801 3,506,590 1,583,994 Mental Health 474,951 2,557,463 2,938,078 94,336
Sp Ed Other Grants & Contracts 950,763 4,409,474 4,596,708 763,529
TOTAL 2,792,497 34,527,315 34,877,953 2,441,859 EARLY CHILDHOOD ED ACCESS 18,471 7,049,072 7,049,072 18,471 Head Start 19,942 11,922,772 11,922,772 19,942 Family Resource Council 75 778,384 778,384 75 ECE Other Grants 68,537 2,062,484 2,062,484 68,537
TOTAL 107,025 21,812,712 21,812,712 107,025
TOTAL MCOE 14,047,742 92,786,358 94,238,558 12,595,542
10
Merced County Office of Education Multi-Year Projection Assumptions
2014-2015 1st Interim
REVENUE LIMIT SOURCES Objects 8010-8099 2014-15= LCFF Funding Model; change in ADA 2015-16 =No Change 2016-17 =No Change
FEDERAL REVENUES No Change
OTHER STATE REVENUES No Change
OTHER LOCAL REVENUES No Change
Objects 8100-8299
Objects 8300-8599
Objects 8600-8799
CERTIFICATED SALARIES Objects 1000-1999 2014-15 =Step and column and changes through attrition- estimate 1.6% increase 2015-16 =Step and column and changes through attrition- estimate 1.6% increase 2016-17 = Step and column and changes through attrition- estimate 1.6% increase
CLASSIFIED SALARIES Objects 2000-2999 2014-15 =Step and column and changes through attrition- estimate 1.6% increase 2015-16 =Step and column and changes through attrition- estimate 1.6% increase 2016-17 =Step and column and changes through attrition- estimate 1.6% increase
EMPLOYEE BENEFITS Objects 3000-3999 Increase based on changes in salaries only
BOOKS AND SUPPLIES Objects 4000-4999 Minor increase (>1 %) based on greater anticipated expenses
SERVICES, OTHER OPERATING EXPENSES Objects 5000-5999 Minor increase (> 1 %) based on greater anticipated expenses
CAPITAL OUTLAY Planned reductions
Objects 6000-6599
OTHER OUTGO/DIRECT and INDIRECT COSTS Objects 7300-7399 Planned reduction in Indirect costs due to reduction in funding
11
Merced County Office of Education Merced County
G G = en era lld D S S eJaer ata· = tID t uoo1emen a a a
Form Description 011 General Fund/County School Service Fund 091 Charter Schools Special Revenue Fund 101 Special Education Pass-Through Fund 111 Adult Education Fund 121 Child Development Fund 131 Cafeteria Special Revenue Fund 141 Deferred Maintenance Fund 151 Pupil Transportation Equipment Fund 161 Forest Reserve Fund
First Interim TABLE OF CONTENTS
2014-15 Original Budget
GS G G
G
171 Special Reserve Fund for Other Than Capital Outlay Projects G 181 School Bus Emissions Reduction Fund 191 Foundation Special Revenue Fund 201 Special Reserve Fund for Postemployment Benefits 211 Buildinq Fund 251 Capital Facilities Fund 301 State School Building Lease-Purchase Fund 351 County School Facilities Fund 401 Special Reserve Fund for Capital Outlay Projects 531 Tax Override Fund 561 Debt Service Fund 571 Foundation Permanent Fund 611 Cafeteria Enterprise Fund 621 Charter Schools Enterprise Fund 631 Other Enterprise Fund 661 Warehouse Revolving Fund 671 Self-Insurance Fund 711 Retiree Benefit Fund 731 Foundation Private-Purpose Trust Fund AI Average Daily Attendance CASH Cash flow Worksheet CHG Change Order Form Cl Interim Certification ICR Indirect Cost Rate Worksheet MYPI Multiyear Projections - General Fund NCMOE No Child Left Behind Maintenance of Effort SIAl Summary of lnterfund Activities- Projected Year Totals 01CSI Criteria and Standards Review
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: tci (Rev 03/03/2014)
G
G
s
Data Supplied For: 2014-15 Board
Approved 2014-15 Operating Actuals to
Budget Date GS GS G G G G
G G
G G
G G
G G
s
24 10249 0000000 Form TCI
2014-15 Projected
Totals GS G G
G
G
G
G
s s
s
GS G G s
Printed: 12/9/2014 1:56PM
12
Merced County Office of Education Merced County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5)TOTAL,REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo- Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
Resource Codes
4) TOTAL, OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) !Bl
8010-8099 24,025,658.00 24,025,658.00
8100-8299 12,579,803.00 12,579,803.00
8300-8599 22,385,238.00 22,385,238.00
8600-8799 11,185,474.00 11,185,474.00
70,176,173.00 70,176,173.00
1000-1999 16,146,239.00 16,146,239.00
2000-2999 22,608,348.00 22,608,348.00
3000-3999 14,010,383.00 14,010,383.00
4000-4999 4,448,049.00 4,448,049.00
5000-5999 13,967,084.00 13,967,084.00
6000-6999 616,680.77 616,680.77
7100-7299 7400-7499 480,140.00 480,140.00
7300-7399 (1 ,417,390.00 (1 ,417,390.00
70,859,533.77 70,859,533.77
(683,360.77 (683,360. 77
8900-8929 0.00 0.00
7600-7629 0.00 0.00
8930-8979 0.00 0.00
7630-7699 0.00 0.00
8980-8999 0.00 0.00
0.00 0.00
Projected Year Actuals To Date Totals
(C) (D)
5,928,998.53 20,708,311.00
669,890.40 13,283,079.00
9,252,663.99 20,396,553.23
5,773,949.95 16,659,585.88
21 625,502.87 71,047,529.11
5,764,557.95 16,259,903.00
8,088,408.93 22,770,884.00
4,575,975.85 14,762,369.50
1,061,684.14 4,933,588.68
3,851 ,695.53 14,307,963.27
185,347.98 558,111.77
109,720.94 410,140.00
(389,541.34\ (1 ,461,977.00
23,247,849.98 72,540,983.22
(1 ,622,347.11 (1 ,493,454.11
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
24 10249 0000000 Form011
Difference % Diff (Col B & D) (E/B)
(E) (F)
{3,317,347.00 -13.8%
703,276.00 5.6%
(1 ,988,684. 77 -8.9%
5,474,111.88 48.9%
(113,664.00 -0.7%
(162,536.00 -0.7%
(751 ,986.50 -5.4%
(485,539.68 -10.9%
(340,879.27 -2.4%
58,569.00 9.5%
70,000.00 14.6%
44,587.00 -3.1%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/9/2014 1:50PM
13
Merced County Office of Education Merced County
Description
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + 04)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1 a + F1 b)
d) Other Restatements
e) Adjusted Beginning Balance (F1 c + F1 d)
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassioned/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
Resource Codes
2014-15 First Interim County School Service Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes CAl CBl
(683,360.77 1683,360.77
9791 13,282,076.69 13,282,076.69
9793 0.00 0.00
13,282,076.69 13,282,076.69
9795 0.00 0.00
13,282,076.69 13,282,076.69
12,598,715.92 12,598,715.92
9711 25,750.00 25,750.00
9712 24,000.00 24,000.00
9713 48,715.00 48,715.00
9719 0.00 0.00
9740 7,371 '102.38 7,371 '102.38
9750 0.00 0.00
9760 0.00 0.00
9780 3,186,148.54 3,186,148.54
9789 1,943,000.00 1,943,000.00
9790 0.00 0.00
Projected Year Actuals To Date Totals
CCl COl
11,622,347.11 11,493,454.11
13,282,076.69
0.00
13,282,076.69
0.00
13,282,076.69
11,788,622.58
25,750.00
25,978.79
51,027.84
0.00
6,481,261.89
0.00
0.00
3,261,604.06
1,943,000.00
0.00
24 10249 0000000 Form011
Difference % Dlff (Col B& D) (E/B)
(E) (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/9/2014 1:50PM
14
Merced County Office of Education Merced County
Description
LCFF SOURCES
Principal Apportionment
State Aid -Current Year
Resource Codes
Education Protection Account State Aid - Current Year
State Aid- Prior Years
Tax Relief Subventions Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes
Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation
Fund (ERAF)
Community Redevelopment Funds
(SB 617/699/1992)
Penalties and Interest from
Delinquent Taxes
Receipt from Co. Board of Sups.
Miscellaneous Funds (EC 41604)
Royalties and Bonuses
Other In-Lieu Taxes
Less: Non-LCFF
(50%) Adjustment
Subtotal, LCFF Sources
LCFF Transfers
Unrestricted LCFF
Transfers- Current Year 0000
All Other LCFF Transfers- Current Year All Other
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
LCFF/Revenue Limit Transfers- Prior Years
TOTAL, LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
NCLB: Title I, Part A, Basic Grants
Low-Income and Neglected
NCLB: Title\, Part D, Local Delinquent
Program
NCLB: Title II , Part A, Teacher Quality
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
3010
3025
4035
2014-15 First Interim County School Service Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) !Bl
8011 13,890,606.00 13,890,606.00
8012 1,820,000.00 1,820,000.00
8019 0.00 0.00
8021 113,467.00 113,467.00
8022 0.00 0.00
8029 0.00 0.00
8041 7,534,974.00 7,534,974.00
8042 561,323.00 561,323.00
8043 6,780.00 6,780.00
8044 42,954.00 42,954.00
8045 0.00 0.00
8047 0.00 0.00
8048 0.00 0.00
8070 0.00 0.00
8081 0.00 0.00
8082 0.00 0.00
8089 0.00 0.00
23,970,104.00 23,970,104.00
8091 (2,098,950.00\ (2,098,950.00\
8091 2,098,950.00 2,098,950.00
8096 0.00 0.00
8097 55,554.00 55,554.00
8099 0.00 0.00
24,025,658.00 24,025,658.00
8110 0.00 0.00
8181 1,525,905.00 1,525,905.00
8182 1,096,308.00 1,096,308.00
8220 35,700.00 35,700.00
8270 0.00 0.00
8280 0.00 0.00
8281 0.00 0.00
8285 66,633.00 66,633.00
8287 10,000.00 10,000.00
8290 470,386.00 470,386.00
8290 203,803.00 203,803.00
8290 8,053.00 8,053.00
' ; -
Projected Year Actuals To Date Totals
(C) (D)
3, 789,479.00 9,317,866.00
542,584.00 1,820,000.00
0.00 0.00
12,256.64 111,611 .00
0.00 0.00
4,288.49 0.00
870,806.15 8,657,983.00
676,299.01 681,363.00
4,468.36 6,780.00
27,901.78 112,708.00
0.00 0.00
915.10 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
5,928,998.53 20,708,311.00
0.00 1,820,000.00
0.00 {1 ,820,000.00
0.00 0.00
0.00 0.00
0.00 0.00
5,928,998.53 20,708,311.00
0.00 0.00
0.00 2,072,975.00
0.00 1 '152,298.00
1,562.91 35,700.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 66,633.00
0.00 10,000.00
146,675.14 560,356.00
88,254.64 256,275.00
3,288.20 10,433.00
24 10249 0000000 Form011
Difference % Dlff (Col B & D) (E/B)
(E) (F)
(4,572,740.00\ -32.9%
0.00 0.0%
0.00 0.0%
(1 ,856.00\ -1.6%
0.00 0.0%
0.00 0.0%
1 '123,009.00 14.9%
120,040.00 21.4%
0.00 0.0%
69,754.00 162.4%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(3,261,793.00 -13.6%
3,918,950.00 -186.7%
{3,918,950.00 -186.7%
0.00 0.0%
(55,554.00 -100.0%
0.00 0.0%
{3,317,347.00 -13.8%
0.00 0.0%
547,070.00 35.9%
55,990.00 5.1%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
89,970.00 19.1%
52,472.00 25.7%
2,380.00 29.6%
Printed: 12/9/2014 1:50PM
15
Merced County Office of Education Merced County
Description
NCLB: Title Ill, Immigration Education
Program
NCLB: Title Ill, Limited English Proficient (LEP:
Student Program
NCLB: Title V, Part B, Public Charter Schools
Grant Program (PCSGP)
Other No Child Left Behind
Vocational and Applied Technology Education
Safe and Drug Free Schools
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Current Year
Prior Years
Special Education Master Plan
Current Year
Prior Years
All Other State Apportionments- Current Year
All Other State Apportionments- Prior Years
Child Nutrition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Materi<
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
School Based Coordination Program
After School Education and Safety (ASES)
Charter School Facility Grant
Drug/Aicohoi!Tobacco Funds
California Clean Energy Jobs Act
Healthy Start
Specialized Secondary
American Indian Early Childhood Education
School Community Violence
Prevention Grant
Quality Education Investment Act
Common Core State Standards
Implementation
All Other State Revenue
TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
Resource Codes
4201
4203
4610
3011-3020, 3026-3205, 4036-4126,
4204,5510
3500-3699
3700-3799
All Other
6355-6360
6355-6360
6500
6500
All Other
All Other
7250
6010
6030
6650, 6680, 6690
6230
6240
7370
7210
7391
7400
7405
All Other
2014-15 First Interim County School Service Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Actuals To Date Codes (A) (B) (C)
8290 0.00 0.00 0.00
8290 60,000.00 60,000.00 556.00
8290 0.00 0.00 0.00
8290 7,840,663.00 7,840,663.00 0.00
8290 25,401.00 25,401.00 0.00
8290 0.00 0.00 0.00
8290 1,236,951.00 1,236,951.00 429,553.51
12,579,803.00 12,579,803.00 669,890.40
8311 0.00 0.00 0.00
8319 0.00 0.00 0.00
8311 11,392,755.00 11,392,755.00 4,164,757.00
8319 0.00 0.00 0.00
8311 2,493,263.00 2,493,263.00 565,397.00
8319 0.00 0.00 0.00
8520 2,900.00 2,900.00 257.62
8550 130,000.00 130,000.00 178,623.00
8560 209,352.00 209,352.00 18,178.53
8575 0.00 0.00 0.00
8576 0.00 0.00 0.00
8587 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 3,816,329.00 3,816,329.00 2,626,560.96
8590 0.00 0.00 0.00
8590 43,210.00 43,210.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 0.00 0.00 0.00
8590 10,000.00 10,000.00 5,000.00
8590 0.00 0.00 0.00
8590 4,287,429.00 4,287,429.00 1,693,889.88
22,385,238.00 22,385,238.00 9,252,663.99
Projected Year Totals
(D)
0.00
31,429.00
0.00
7,840,663.00
20,046.00
0.00
1,226,271.00
13,283,079.00
0.00
0.00
10,957,160.23
0.00
1,264,250.00
0.00
2,900.00
130,000.00
193,494.00
0.00
0.00
0.00
0.00
3,816,329.00
0.00
43,195.00
0.00
0.00
0.00
0.00
0.00
10,000.00
0.00
3,979,225.00
20,396,553.23
24 10249 0000000 Form011
Difference % Diff (Col B& D) (E/B)
(E) . (F)
0.00 0.0%
(28,571.00\ -47.6%
0.00 0.0%
0.00 0.0%
(5,355.00\ -21.1%
0.00 0.0%
(10,680.00\ -0.9%
703,276.00 5.6%
0.00 0.0%
0.00 0.0%
(435,594.77 -3.8%
0.00 0.0%
(1,229,013.00 -49.3%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(15,858.00 -7.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(15.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(308,204.00 -7.2%
(1,988,684.77 -8.9%
Printed: 12/9/2014 1:50PM
16
Merced County Office of Education Merced County
Description Resource Codes
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Parcel Taxes
Other
Community Redevelopment Funds
Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF
Taxes
Sales Sale of EquipmenUSupplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
Interagency Services
Mitigation/Developer Fees
All Other Fees and Contracts
Other Local Revenue
Plus: Mise Funds Non-LCFF (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue
Tuition
All Other Transfers In
Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools
From County Offices
From JPAs
ROC/P Transfers
From Districts or Charter Schools
From County Offices
From JPAs
Other Transfers of Apportionments
From Districts or Charter Schools
From County Offices
From JPAs
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL, REVENUES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
2014-15 First Interim County School Service Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (B)
8615 0.00 0.00
8616 0.00 0.00
8617 0.00 0.00
8618 0.00 0.00
8621 0.00 0.00
8622 0.00 0.00
8625 0.00 0.00
8629 0.00 0.00
8631 0.00 0.00
8632 0.00 0.00
8634 0.00 0.00
8639 121,077.00 121,077.00
8650 4,000.00 4,000.00
8660 140,616.00 140,616.00
8662 0.00 0.00
8671 0.00 0.00
8672 0.00 0.00
8675 0.00 0.00
8677 2,324,314.00 2,324,314.00
8681 0.00 0.00
8689 1,285,519.00 1,285,519.00
8691 0.00 0.00
8697 0.00 0.00
8699 2,940,762.00 2,940,762.00
8710 4,369,186.00 4,369,186.00
8781-8783 0.00 0.00
8791 0.00 0.00
8792 0.00 0.00
8793 0.00 0.00
8791 0.00 0.00
8792 0.00 0.00
8793 0.00 0.00
8791 0.00 0.00
8792 0.00 0.00
8793 0.00 0.00
8799 0.00 0.00
11,185,474.00 11,185,474.00
70,176,173.00 70,176,173.00
Projected Year Actuals To Date Totals
(C) (D)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
3,901.24 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
30,733.44 141,611.88
2,256.65 4,000.00
14,510.58 140,616.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
699,403.88 2,848,596.00
0.00 0.00
393,234.97 1,241,440.00
0.00 0.00
0.00 0.00
861,324.80 3,659,604.00
3,768,584.39 8,623,718.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
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, 773,949.95 16,659,585.88
21,625,502.87 71,047,529.11
24 10249 0000000 FormD11
Difference % Dlff (Col B& D) (E/B)
(E) . (F).
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
20,534.88 17.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
524,282.00 22.6%
0.00 0.0%
(44,079.00 -3.4%
0.00 0.0%
0.00 0.0%
718,842.00 24.4%
4,254,532.00 97.4%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
5,474,111.88 48.9%
871,356.11 1.2%
Printed: 12/9/2014 1:50PM
17
Merced County Office of Education Merced County
Description
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Resource Codes
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL, CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aiternative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL, BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs- lnterfund
Professional/Consulting Services and
Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER
OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Summary- Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes {A) {B)
1100 9,401,272.00 9,401,272.00
1200 2,872,100.00 2,872,100.00
1300 3,637,403.00 3,637,403.00
1900 235,464.00 235,464.00
16,146,239.00 16,146,239.00
2100 7,936,482.00 7,936,482.00
2200 4,367,467.00 4,367,467.00
2300 4,876,010.00 4,876,010.00
2400 4,134,396.00 4,134,396.00
2900 1,293,993.00 1,293,993.00
22,608,348.00 22,608,348.00
3101-3102 1,234,280.00 1,234,280.00
3201-3202 2,439,208.00 2,439,208.00
3301-3302 1,980,020.00 1,980,020.00
3401-3402 7,349,978.00 7,349,978.00
3501-3502 19,155.00 19,155.00
3601-3602 528,773.00 528,773.00
3701-3702 458,969.00 458,969.00
3751-3752 0.00 0.00
3901-3902 0.00 0.00
14,010,383.00 14,010,383.00
4100 51,940.00 51,940.00
4200 646,912.00 646,912.00
4300 3,301,410.00 3,301,410.00
4400 335,477.00 335,477.00
4700 112,310.00 112,310.00
4,448 '049. 00 4,448 '049. 00
5100 6,127,220.00 6,127,220.00
5200 675,576.00 675,576.00
5300 78,050.00 78,050.00
5400-5450 157,868.00 157,868.00
5500 869,742.00 869,742.00
5600 1,378,422.00 1,378,422.00
5710 0.00 0.00
5750 (202,930.00 (202,930.00
5800 4,475,048.00 4,475,048.00
5900 408,088.00 408,088.00
13,967,084.00 13,967,084.00
Projected Year Actuals To Date Totals
{C) {D)
3,259,101.25 9,596,036.00
942,632.83 2,818,888.00
1,466,637.22 3,607,206.00
96,186.65 237,773.00
5, 764,557.95 16,259,903.00
2,524,240.76 7,936,719.00
1,662,832.07 4,469,052.00
1 ,825,450. 71 4,636,670.00
1,628,997.33 4,164,444.00
446,888.06 1 ,563,999.00
8,088,408.93 22,770,884.00
460,282.24 1,348,091.00
843,529.48 2,550,473.00
678,986.48 1,966,432.00
2,115,261.84 7,595,228.00
18,895.89 19,092.00
294,747.54 824,610.00
162,007.25 457,425.00
0.00 0.00
2,265.13 1,018.50
4,575,975.85 14 762,369.50
0.00 51,940.00
109,395.76 759,495.00
597,039.58 3,408,279.45
299,249.07 604,014.23
55,999.73 109,860.00
1,061,684.14 4,933,588.68
903,201.72 5,894,187.00
221,437.28 700,094.00
60,433.00 80,795.00
201,798.99 179,228.00
346,434.32 898,228.00
464,849.77 1,497,863.00
(283.141 0.00
(18,577.781 (207,377.00
1,525,010.51 4,889,920.27
147,390.86 375,025.00
3,851,695.53 14,307,963.27
24 1 0249 0000000 Fonm011
Difference % Dlff (Col B& D) (E/B)
{E) (F)
{194,764.00 -2.1%
53,212.00 1.9%
30,197.00 0.8%
(2,309.00 -1.0%
(113,664.00 -0.7%
(237.00 0.0%
(1 01,585.00 -2.3%
239,340.00 4.9%
(30,048.00 -0.7%
(270,006.00 -20.9%
(162,536.00 -0.7%
(113,811.00 -9.2%
(111 ,265.00 -4.6%
13,588.00 0.7%
{245,250.00 -3.3%
63.00 0.3%
(295,837.00 -55.9%
1,544.00 0.3%
0.00 0.0%
(1,018.50 New
(751 ,986.50 -5.4%
0.00 0.0%
(112,583.00 -17.4%
(106,869.45 -3.2%
{268,537.23 -80.0%
2,450.00 2.2%
(485,539.68 -10.9%
233,033.00 3.8%
(24,518.00 -3.6%
(2,745.00 -3.5%
(21,360.00 -13.5%
(28,486.00 -3.3%
(119,441.00 -8.7%
0.00 0.0%
4,447.00 -2.2%
(414,872.27 -9.3%
33,063.00 8.1%
- (340,879.27 -2.4%
Printed: 12/9/2014 1:50PM
18
Merced County Office of Education Merced County
Description
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries
or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL, CAPITAL OUTLAY
Resource Codes
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under lnterdistrict
Attendance Agreements
State Special Schools
Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments
To Districts or Charter Schools 6500
To County Offices 6500
To JPAs 6500
ROC/P Transfers of Apportionments
To Districts or Charter Schools 6360
To County Offices 6360
To JPAs 6360
Other Transfers of Apportionments All Other
All Other Transfers
All Other Transfers Out to All Others
Debt Service Debt Service- Interest
Other Debt Service- Principal
TOTAL, OTHER OUTGO (excludinQ Transfers of Indirect Costs)
OTHER OUTGO -TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs- lnterfund
TOTAL, OTHER OUTGO- TRANSFERS OF INDIRECT COSTS
TOTAL, EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (Bl
6100 0.00 0.00
6170 0.00 0.00
6200 251,604.77 251,604.77
6300 0.00 0.00
6400 365,076.00 365,076.00
6500 0.00 0.00
616,680.77 616,680.77
7110 0.00 0.00
7130 0.00 0.00
7141 365,000.00 365,000.00
7142 0.00 0.00
7143 0.00 0.00
7211 10,000.00 10,000.00
7212 0.00 0.00
7213 0.00 0.00
7221 0.00 0.00
7222 0.00 0.00
7223 0.00 0.00
7221 0.00 0.00
7222 0.00 0.00
7223 0.00 0.00
7221-7223 0.00 0.00
7281-7283 0.00 0.00
7299 0.00 0.00
7438 0.00 0.00
7439 105,140.00 105,140.00
480,140.00 480,140.00
7310 0.00 0.00
7350 (1,417,390.00 (1 ,417,390.001
(1,417,390.00 (1 ,417,390.00
70,859,533.77 70,859,533.77
Projected Year Actuals To Date Totals
(C) (D)
121,141.37 0.00
0.00 0.00
4 ,836.31 282,311.77
0.00 0.00
59,370.30 275,800.00
0.00 0.00
185,347.98 558,111.77
0.00 0.00
0.00 0.00
4,580.94 295,000.00
0.00 0.00
0.00 0.00
0.00 10,000.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
105,140.00 105,140.00
109,720.94 410,140.00
0.00 0.00
(389,541.34 (1 ,461,977.00
(389,541.34 (1 ,461,977.00
23,247,849.98 72,540,983.22
24 10249 0000000 Fonm 011
Difference % Dlff (Col B & D) (E/B)
(El {F)
0.00 0.0%
0.00 0.0%
(30,707.00 -12.2%
0.00 0.0%
89,276.00 24.5%
0.00 0.0%
58,569.00 9.5%
0.00 0.0%
0.00 0.0%
70,000.00 19.2%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
70,000.00 14.6%
44,587.00 -3.1%
44,587.00 -3.1%
(1,681,449.45\ -2.4%
Printed: 12/9/2014 1:50PM
19
Merced County Office of Education Merced County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
Other Authorized lnterfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fund/ County School Facilities Fund
To: Cafeteria Fund
Other Authorized lnterfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments
Proceeds
Proceeds from Sale/Lease-
Purchase of Land/Buildings
Other Sources County School Bldg Aid
Transfers from Funds of
Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
(c) TOTAL, SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
(d) TOTAL, USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e)
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014)
Resource Codes
2014-15 First Interim County School Service Fund
Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Actuals To Date Codes (AI !Bl (C)
8912 0.00 0.00 0.00
8919 0.00 0.00 0.00
0.00 0.00 0.00
7611 0.00 0.00 0.00
7612 0.00 0.00 0.00
7613 0.00 0.00 0.00
7616 0.00 0.00 0.00
7619 0.00 0.00 0.00
0.00 0.00 0.00
8931 0.00 0.00 0.00
8953 0.00 0.00 0.00
8961 0.00 0.00 0.00
8965 0.00 0.00 0.00
8971 0.00 0.00 0.00
8972 0.00 0.00 0.00
8973 0.00 0.00 0.00
8979 0.00 0.00 0.00
0.00 0.00 0.00
7651 0.00 0.00 0.00
7699 0.00 0.00 0.00
0.00 0.00 0.00
8980 0.00 0.00 0.00
8990 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 10249 0000000 Form011
Difference % Dlff (Col B& D) (E/B)
(E) (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/9/2014 1:50PM
20
Merced County Office of Education Merced County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5)TOTAL,REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo {excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (AS - B9)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
Resource Codes
4) TOTAL, OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (B)
8010-8099 16,918,244.00 16,918,244.00
8100-8299 0.00 0.00
8300-8599 321,848.00 321,848.00
8600-8799 1,429,817.00 1,429,817.00
18,669,909.00 18,669,909.00
1000-1999 4,551,528.00 4,551 ,528.00
2000-2999 7,043,822.00 7,043,822.00
3000-3999 4,392,187.00 4,392,187.00
4000-4999 1 ,735,160.00 1,735,160.00
5000-5999 4,222,585.00 4,222,585.00
6000-6999 270,000.00 270,000.00
7100-7299
7400-7499 105,140.00 105,140.00
7300-7399 (4,533,431.00 (4,533,431.00
17,786,991.00 17,786,991.00
882,918.00 882,918.00
8900-8929 0.00 0.00
7600-7629 0.00 0.00
8930-8979 0.00 0.00
7630-7699 0.00 0.00
8980-8999 (1 ,052,257.00 (1 ,052,257.00
(1 ,052,257.00 j1 ,052,257.00
Projected Year Actuals To Date Totals
(C) (D)
5,928,998.53 17,300,321.00
0.00 0.00
188,709.64 307,386.00
(2,881 ,964.05 2,331,936.88
3,235 7 44.12 19,939,643.88
1,708,378.50 4,536,474.00
2,686,555.48 7,159,501.00
1,507,440.21 4,674,307.50
267,957.16 1,505,555.00
1,416,253.30 4,188,797.00
54,672.30 300,707.00
105,140.00 105,140.00
(545,087.91 (4,698,554.77
7,201,309.04 17,771,926.73
(3,965,564.92 2,167,717.15
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 (2,257,309.00
0.00 {2,257,309.00
24 10249 0000000 Form011
Difference % Dlff (Col B & D) (E/B)
{E) . (F)
382,077.00 2.3%
0.00 0.0%
(14,462.00 -4.5%
902,119.88 63.1%
15,054.00 0.3%
(115,679.00 -1.6%
(282, 120.50 -6.4%
229,605.00 13.2%
33,788.00 0.8%
(30,707.00 -11.4%
0.00 0.0%
165,123.77 -3.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(1 ,205,052.00 114.5%
Printed: 12/9/2014 1:50PM
21
Merced County Office of Education Merced County
Description
E. NET INCREASE (DECREASE) IN FUND
BALANCE CC + D4l
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1 a + F1 b)
d) Other Restatements
e) Adjusted Beginning Balance (F1 c + F1 d)
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance
a) Nonspendable Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
UnassiQned/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
Resource Codes
2014-15 First Interim County School Service Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (Bl
{169,339.00 (169,339.00
9791 5,396,952.54 5,396,952.54
9793 0.00 0.00
5,396,952.54 5,396,952.54
9795 0.00 0.00
5,396,952.54 5,396,952.54
5,227,613.54 5,227,613.54
9711 25,750.00 25,750.00
9712 24,000.00 24,000.00
9713 48,715.00 48,715.00
9719 0.00 0.00
9740 0.00 0.00
9750 0.00 0.00
9760 0.00 0.00
9780 3,186,148.54 3,186,148.54
9789 1,943,000.00 1,943,000.00
9790 0.00 0.00
Projected Year Actuals To Date Totals
(C) (D)
(3,965,564.92 {89,591.851
5,396,952.54
0.00
5,396,952.54
0.00
5,396,952.54
5,307,360.69
25,750.00
25,978.79
51,027.84
0.00
0.00
0.00
0.00
3,261,604.06
1,943,000.00
0.00
24 10249 0000000 Form 011
Difference % Dlff (Col B & D) (E/B)
(E) (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/9/2014 1 :50 PM
22
Merced County Office of Education Merced County
Description
LCFF SOURCES
Principal Apportionment
State Aid - Current Year
Resource Codes
Education Protection Account State Aid - Current Year
State Aid - Prior Years
Tax Relief Subventions
Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes
Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation
Fund (ERAF)
Community Redevelopment Funds
(SB 617/699/1992)
Penalties and Interest from
Delinquent Taxes
Receipt from Co. Board of Sups.
Miscellaneous Funds (EC 41604)
Royalties and Bonuses
Other In-Lieu Taxes
Less: Non-LCFF
(50%) Adjustment
Subtotal, LCFF Sources
LCFF Transfers
Unrestricted LCFF
Transfers- Current Year 0000
All Other LCFF
Transfers- Current Year All Other
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
LCFF/Revenue Limit Transfers- Prior Years
TOTAL, LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
NCLB: Title I, Part A, Basic Grants
Low-Income and Neglected
NCLB: Title I, Part D, Local Delinquent
Program
NCLB: Title II, Part A, Teacher Quality
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014)
3010
3025
4035
2014-15 First Interim County School Service Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Actuals To Date Codes (A) (Bl (C)
8011 13,890,606.00 13,890,606.00 3,789,479.00
8012 1,820,000.00 1,820,000.00 542,584.00
8019 0.00 0.00 0.00
8021 113,467.00 113,467.00 12,256.64
8022 0.00 0.00 0.00
8029 0.00 0.00 4,288.49
8041 7,534,974.00 7,534,974.00 870,806.15
8042 561,323.00 561,323.00 676,299.01
8043 6,780.00 6,780.00 4,468.36
8044 42,954.00 42,954.00 27,901 .78
8045 0.00 0.00 0.00
8047 0.00 0.00 915.10
8048 0.00 0.00 0.00
8070 0.00 0.00 0.00
8081 0.00 0.00 0.00
8082 0.00 0.00 0.00
8089 0.00 0.00 0.00
23,970,104.00 23,970,104.00 5,928,998.53
8091 (2,098,950.00 (2,098,950.00 0.00
8091 (1 ,820,000.00 (1 820 000.00 0.00
8096 0.00 0.00 0.00
8097 (3, 132,910.00 (3, 132,910.00 0.00
8099 0.00 0.00 0.00
16 918,244.00 16,91 8,244.00 5 928,998.53
8110 0.00 0.00 0.00
8181 0.00 0.00 0.00
8182 0.00 0.00 0.00
8220 0.00 0.00 0.00
8270 0.00 0.00 0.00
8280 0.00 0.00 0.00
8281 0.00 0.00 0.00
8285 0.00 0.00 0.00
8287 0.00 0.00 0.00
8290
8290
8290
Projected Year Totals
(D)
9,317,866.00
1,820,000.00
0.00
111,611 .00
0.00
0.00
8,657,983.00
681,363.00
6,780.00
112,708.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
20,708,311.00
1,820,000.00
(1 ,820,000.00
0.00
(3,407,990.00
0.00
17 300,321.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 10249 0000000 Form011
Difference % Dlff (Col B& D) (E/B)
(E) . (F)
(4,572,740.00 -32.9%
0.00 0.0%
0.00 0.0%
(1 ,856.00 -1 .6%
0.00 0.0%
0.00 0.0%
1 '123,009.00 14.9%
120,040.00 21.4%
0.00 0.0%
69,754.00 162.4%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(3,261 ,793.00 -13.6%
3,918,950.00 -186.7%
0.00 0.0%
0.00 0.0%
(275,080.00 8.8%
0.00 0.0%
382,077.00 2.3%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/9/2014 1:50PM
23
Merced County Office of Education Merced County
Description
NCLB: Title Ill, Immigration Education
Program
NCLB: Title Ill, Limited English Proficient (LEP)
Student Program
NCLB: Title V, Part B, Public Charter Schools
Grant Program (PCSGP)
Other No Child Left Behind
Vocational and Applied Technology Education
Safe and Drug Free Schools
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Current Year
Prior Years
Special Education Master Plan
Current Year
Prior Years
All Other State Apportionments- Current Year
All Other State Apportionments- Prior Years
Child Nutrition Programs
Mandated Costs Reimbursements
Resource Codes
4201
4203
4610
3011-3020, 3026-3205, 4036-4126,
4204,5510
3500-3699
3700-3799
All Other
6355-6360
6355-6360
6500
6500
All Other
All Other
Lottery - Unrestricted and Instructional Materials
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
School Based Coordination Program
After School Education and Safety (ASES)
Charter School Facility Grant
Drug/Aicoholffobacco Funds
California Clean Energy Jobs Act
Healthy Start
Specialized Secondary
American Indian Early Childhood Education
School Community Violence
Prevention Grant
Quality Education Investment Act
Common Core State Standards
Implementation
All Other State Revenue
TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
7250
6010
6030
6650, 6680, 6690
6230
6240
7370
7210
7391
7400
7405
All Other
2014-15 First Interim County School Service Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (B)
8290
8290
8290
8290
8290
8290
8290 0.00 0.00
0.00 0.00
8311
8319
8311
8319
8311 0.00 0.00
8319 0.00 0.00
8520 0.00 0.00
8550 130,000.00 130,000.00
8560 169,092.00 169,092.00
8575 0.00 0.00
8576 0.00 0.00
8587 0.00 0.00
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590
8590 22,756.00 22,756.00
321,848.00 321,848.00
Actuals To Date (C)
0.00
0.00
0.00
0.00
0.00
178,623.00
8,515.81
0.00
0.00
0.00
1,570.83
188,709.64
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
130,000.00
154,630.00
0.00
0.00
0.00
22,756.00
307,386.00
24 10249 0000000 Form011
Difference % Dlff (Col B & D) (E/B)
fEl {F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(14,462.00 -8.6%
0.00 0.0%
0.00 0.0%
(14,462.00 -4.5%
Printed: 12/9/2014 1:50PM
24
Merced County Office of Education Merced County
Description Resource Codes
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Parcel Taxes
Other
Community Redevelopment Funds
Not Subject to LCFF Deduction
Penalties and Interest from Delinquent Non-LCFF
Taxes
Sales
Sale of Equipment/Supplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
Interagency Services
MiiigaiioniDeveloper Fees
All Other Fees and Contracts
Other Local Revenue
Plus: Mise Funds Non-LCFF (50%) Adjustment
Pass-Through Revenues From Local Sources
All Other Local Revenue
Tuition
All Other Transfers In
Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools
From County Offices
From JPAs
ROC/P Transfers From Districts or Charter Schools
From County Offices
From JPAs
Other Transfers of Apportionments
From Districts or Charter Schools
From County Offices
From JPAs
All Other Transfers In from All Others
TOTAL,OTHERLOCALREVENUE
TOTAL, REVENUES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
2014-15 First Interim County School Service Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes {A) {B)
8615 0.00 0.00
8616 0.00 0.00
8617 0.00 0.00
8618 0.00 0.00
8621 0.00 0.00
8622 0.00 0.00
8625 0.00 0.00
8629 0.00 0.00
8631 0.00 0.00
8632 0.00 0.00
8634 0.00 0.00
8639 82,477.00 82,477.00
8650 0.00 0.00
8660 140,616.00 140,616.00
8662 0.00 0.00
8671 0.00 0.00
8672 0.00 0.00
8675 0.00 0.00
8677 819,251.00 819,251.00
8681 0.00 0.00
8689 135,000.00 135,000.00
8691 0.00 0.00
8697 0.00 0.00
8699 252,473.00 252,473.00
8710 0.00 0.00
8781-8783 0.00 0.00
8791
8792
8793
8791
8792
8793
8791 0.00 0.00
8792 0.00 0.00
8793 0.00 0.00
8799 0.00 0.00
1,429,817.00 1,429,817.00
18,669,909.00 18,669,909.00
Projected Year Actuals To Date Totals
(C) (D)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
3,901.24 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
17,110.61 103 011.88
590.00 0.00
14,510.58 140,616.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
237,097.38 770,513.00
0.00 0.00
76,903.35 90,921.00
0.00 0.00
0.00 0.00
64,493.79 353,489.00
(3,296,571.00 873,386.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
(2,881 ,964.05 2,331,936.88
3,235,744.12 19,939,643.88
24 1 0249 0000000 Form011
Difference % Dlff (Col B& D) (E/B)
(E) . (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
20,534.88 24.9%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(48,738.00 -5.9%
0.00 0.0%
{44,079.00 -32.7%
0.00 0.0%
101,016.00 40.0%
873,386.00 New
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
902,119.88 63.1%
1,269,734.88 6.8%
Printed: 12/9/2014 1:50PM
25
Merced County Office of Education Merced County
Description
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Resource Codes
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL, CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified lnstnuctional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aiternative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL, BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs- lnterfund
Professional/Consulting Services and
Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER
OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (B)
1100 2,682,339.00 2,682,339.00
1200 95,578.00 95,578.00
1300 1, 773,611.00 1, 773,611.00
1900 0.00 0.00
4,551,528.00 4,551,528.00
2100 57,835.00 57,835.00
2200 1,387,434.00 1,387,434.00
2300 2, 723,875.00 2, 723,875.00
2400 2, 778,484.00 2, 778,484.00
2900 96,194.00 96,194.00
7,043,822.00 7,043,822.00
3101-3102 348,788.00 348,788.00
3201-3202 838,449.00 838,449.00
3301-3302 612,341.00 612,341.00
3401-3402 2,290,408.00 2,290,408.00
3501-3502 5,701.00 5,701.00
3601-3602 158,322.00 158,322.00
3701-3702 138,178.00 138,178.00
3751-3752 0.00 0.00
3901-3902 0.00 0.00
4,392,187.00 4,392,187.00
4100 0.00 0.00
4200 11,831.00 11,831.00
4300 1,593,800.00 1,593,800.00
4400 129,529.00 129,529.00
4700 0.00 0.00
1,735,160.00 1, 735,160.00
5100 1,263,738.00 1,263,738.00
5200 136,132.00 136,132.00
5300 68,110.00 68,110.00
5400-5450 125,276.00 125,276.00
5500 763,900.00 763,900.00
5600 495,150.00 495,150.00
5710 (905,081.00 (905,081.00
5750 (202,035.00 (202,035.00
5800 2,104,823.00 2,104,823.00
5900 372,572.00 372,572.00
4,222,585.00 4,222,585.00
Projected Year Actuals To Date Totals
(C) (D)
953,687.89 2,654,591.00
34,921.15 160,914.00
719,769.46 1, 720,969.00
0.00 0.00
1,708,378.50 4,536,474.00
11,058.40 29,737.00
530,664.27 1,561,919.00
1,033, 757.66 2,715,533.00
1,088,244. 78 2,796,334.00
22,830.37 55,978.00
2,686,555.48 7,159,501.00
135,215.39 376,699.00
319,621.30 850,547.00
219,638.94 620,243.00
671,472.97 2,435,044.00
14,197.23 5,711.00
93,823.78 246,605.00
52,111.06 138,440.00
0.00 0.00
1,359.54 1,018.50
1,507,440.21 4,674,307.50
0.00 0.00
3,275.12 6,600.00
230,585.00 1,242,447.00
34,097.04 256,508.00
0.00 0.00
267,957.16 1,505,555.00
63,909.77 1,117,961.00
51,313.27 152,998.00
47,146.00 70,385.00
153,408.41 143,906.00
311,914.27 788,900.00
168,129.53 488,878.00
(41,668.05 (918,888.00
(20,159.63 (206,035.00
547,614.29 2,213,034.00
134,645.44 337,658.00
1,416,253.30 4,188, 797.00
24 10249 0000000 Form011
Difference % Dlff (Col B& D) (E/B)
(E) {F]
27,748.00 1.0%
(65,336.00 -68.4%
52,642.00 3.0%
0.00 0.0%
15,054.00 0.3%
28,098.00 48.6%
(174,485.00 -12.6%
8,342.00 0.3%
(17,850.00 -0.6%
40,216.00 41.8%
(115,679.00 -1.6%
(27,911.00 -8.0%
(12,098.00 -1.4%
(7,902.00 -1.3%
(144,636.00 -6.3%
(10.00 -0.2%
(88,283.00 -55.8%
(262.00 -0.2%
0.00 0.0%
(1,018.50 New
(282,120.50 -6.4%
0.00 0.0%
5,231.00 44.2%
351,353.00 22.0%
(126,979.00 -98.0%
0.00 0.0%
229,605.00 13.2%
145,777.00 11.5%
(16,866.00 -12.4%
(2,275.00 -3.3%
(18,630.00 -14 .9%
(25,000.00 -3.3%
6,272.00 1.3%
13,807.00 -1.5%
4,000.00 -2.0%
(1 08,211.00 -5.1%
34,914.00 9.4%
33,788.00 0.8%
Printed: 12/9/2014 1:50PM
26
Merced County Office of Education Merced County
Description
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries
or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL, CAPITAL OUTLAY
Resource Codes
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition Tuition for Instruction Under lnterdistrict
Attendance Agreements
State Special Schools
Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments
To Districts or Charter Schools 6500
To County Offices 6500
To JPAs 6500
ROC/P Transfers of Apportionments
To Districts or Charter Schools 6360
To County Offices 6360
To JPAs 6360
Other Transfers of Apportionments All Other
All Other Transfers
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL, OTHER OUTGO (excludinQ Transfers of Indirect Costs)
OTHER OUTGO -TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs- lnterfund
TOTAL, OTHER OUTGO- TRANSFERS OF INDIRECT COSTS
TOTAL, EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes CAl CBl
6100 0.00 0.00
6170 0.00 0.00
6200 0.00 0.00
6300 0.00 0.00
6400 270,000.00 270,000.00
6500 0.00 0.00
270,000.00 270,000.00
7110 0.00 0.00
7130 0.00 0.00
7141 0.00 0.00
7142 0.00 0.00
7143 0.00 0.00
7211 0.00 0.00
7212 0.00 0.00
7213 0.00 0.00
7221
7222
7223
7221
7222
7223
7221-7223 0.00 0.00
7281-7283 0.00 0.00
7299 0.00 0.00
7438 0.00 0.00
7439 105,140.00 105,140.00
105,140.00 105,140.00
7310 (3, 116,041.00 (3, 116,041.00
7350 (1 ,417,390.00 (1 ,417,390.00
(4,533,431.00 (4,533,431.00
17,786,991.00 17,786,991.00
Projected Year Actuals To Date Totals
(C) (D)
0.00 0.00
0.00 0.00
0.00 30,707.00
0.00 0.00
54,672.30 270,000.00
0.00 0.00
54,672.30 300,707.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
105,140.00 105,140.00
105,140.00 105,140.00
(155,546.57 J.3,236,577.77
(389,541.34 (1 ,461,977.00
(545,087.91 (4,698,554.77
7,201,309.04 17,771,926.73
24 10249 0000000 Form011
Difference % Dlff (Col 8 & D) (E/8)
(E) . (F).
0.00 0.0%
0.00 0.0%
(30,707.00 New
0.00 0.0%
0.00 0.0%
0.00 0.0%
(30,707.00 -11.4%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
120,536.77 -3.9%
44,587.00 -3.1 %
165,123.77 -3.6%
15,064.27 0.1%
Printed: 12/9/2014 1:50PM
27
Merced County Office of Education Merced County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
Other Authorized lntertund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fund/ County School Facilities Fund
To: Cafeteria Fund
Other Authorized lnterfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments
Proceeds
Proceeds from Sale/Lease-
Purchase of Land/Buildings
Other Sources County School Bldg Aid
Transfers from Funds of
Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
(c)TOTAL,SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
(d) TOTAL, USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c- d + e)
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014)
Resource Codes
2014-15 First Interim County School Service Fund
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Actuals To Date Codes (A) (B) (C)
8912 0.00 0.00 0.00
8919 0.00 0.00 0.00
0.00 0.00 0.00
7611 0.00 0.00 0.00
7612 0.00 0.00 0.00
7613 0.00 0.00 0.00
7616 0.00 0.00 0.00
7619 0.00 0.00 0.00
0.00 0.00 0.00
8931 0.00 0.00 0.00
8953 0.00 0.00 0.00
8961 0.00 0.00 0.00
8965 0.00 0.00 0.00
8971 0.00 0.00 0.00
8972 0.00 0.00 0.00
8973 0.00 0.00 0.00
8979 0.00 0.00 0.00
0.00 0.00 0.00
7651 0.00 0.00 0.00
7699 0.00 0.00 0.00
0.00 0.00 0.00
8980 (1 ,052,257.00 (1 ,052,257.00 0.00
8990 0.00 0.00 0.00
(1 ,052,257.00 (1 ,052,257.00 0.00
(1 052,257.00 (1 ,052 257.00 0.00
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
{2,257,309.00
0.00
(2,257,309.00
(2,257,309.00
24 10249 0000000 Form01 1
Difference % Dlff (Col B& D) (E/B)
(E) . (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(1 ,205,052.00 114.5%
0.00 0.0%
(1 ,205,052.00 114.5%
(1 ,205,052.00 114.5%
Printed: 12/9/2014 1:50 PM
28
Merced County Office of Education Merced County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5)TOTAL,REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect
Costs)
8) Other Outgo - Transfers of Indirect Costs
9) TOTAL, EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (AS- B9)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers
a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
Resource Codes
4) TOTAL, OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes {A) !Bl
8010-8099 7,107,414.00 7,107,414.00
8100-8299 12,579,803.00 12,579,803.00
8300-8599 22,063,390.00 22,063,390.00
8600-8799 9,755,657.00 9,755,657.00
51 ,506,264.00 51,506,264.00
1000-1999 11,594,711.00 11,594,711.00
2000-2999 15,564,526.00 15,564,526.00
3000-3999 9,618,196.00 9,618,196.00
4000-4999 2, 712,889.00 2,712,889.00
5000-5999 9,744,499.00 9,744,499.00
6000-6999 346,680.77 346,680.77
7100-7299
7400-7499 375,000.00 375,000.00
7300-7399 3,116,041 .00 3,116,041 .00
53,072,542.77 53,072,542.77
(1 ,566,278.77 (1 566,278.77
8900-8929 0.00 0.00
7600-7629 0.00 0.00
8930-8979 0.00 0.00
7630-7699 0.00 0.00
8980-8999 1,052,257.00 1,052,257.00
1,052,257.00 1 052 257.00
Projected Year Actuals To Date Totals
(C) {D)
0.00 3,407,990.00
669,890.40 13,283,079.00
9,063,954.35 20,089,167.23
8,655,914.00 14,327,649.00
18,389,758.75 51' 107,885.23
4,056,179.45 11 '723,429.00
5,401,853.45 15,611 ,383.00
3,068,535.64 10,088,062.00
793,726.98 3,428,033.68
2,435,442.23 10,119,166.27
130,675.68 257,404.77
4,580.94 305,000.00
155,546.57 3,236,577. 77
16,046 540.94 54,769 056.49
2,343,217.81 (3,661 '171 .26\
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 2,257,309.00
0.00 2,257,309.00
24 10249 0000000 Fonm 011
Difference % Dlff (Col B & D) (E/B)
(E) {F)
(3,699,424.00\ -52.1%
703,276.00 5.6%
(1 ,974,222. 77\ -8.9%
4,571,992.00 46.9%
(128,718.00\ -1.1%
(46,857.00\ -0.3%
(469,866.00\ -4.9%
(715,144.68\ -26.4%
(374,667.27 -3.8%
89,276.00 25.8%
70,000.00 18.7%
(120,536.77 -3.9%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
1,205,052.00 114.5%
Printed: 12/9/2014 1:50PM
29
Merced County Office of Education Merced County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 -Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1 a + F1 b)
d) Other Restatements
e) Adjusted Beginning Balance (F1 c + F1 d)
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Commitments
d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/201 4)
Resource Codes
2014-15 First Interim County School Service Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (B)
(514,021.77\ (514,021 .77
9791 7,885,124.15 7,885,124.15
9793 0.00 0.00
7,885,124.15 7,885,124.15
9795 0.00 0.00
7,885,124.15 7,885,124.15
7,371 '102.38 7,371,102.38
9711 0.00 0.00
9712 0.00 0.00
9713 0.00 0.00
9719 0.00 0.00
9740 7,371 '102.38 7,371 '102.38
9750 0.00 0.00
9760 0.00 0.00
9780 0.00 0.00
9789 0.00 0.00
9790 0.00 0.00
Projected Year Actuals To Date Totals
(C) (D)
2,343,217.81 (1 ,403,862.26\
7,885,124.15
0.00
7,885,124.15
0.00
7,885,124.15
6,481,261.89
0.00
0.00
0.00
0.00
6,481,261 .89
0.00
0.00
0.00
0.00
0.00
24 1 0249 0000000 Form 011
Difference % Dlff (Col B & D) (E/B)
(E) . (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/9/2014 1 :50 PM
30
Merced County Office of Education Merced County
Description
LCFF SOURCES
Principal Apportionment State Aid -Current Year
Resource Codes
Education Protection Account State Aid - Current Year
State Aid - Prior Years
Tax Relief Subventions
Homeowners' Exemptions
Timber Yield Tax
Other Subventions/In-Lieu Taxes
County & District Taxes
Secured Roll Taxes
Unsecured Roll Taxes
Prior Years' Taxes
Supplemental Taxes
Education Revenue Augmentation
Fund (ERAF)
Community Redevelopment Funds
(SB 617/699/1992)
Penalties and Interest from
Delinquent Taxes
Receipt from Co. Board of Sups.
Miscellaneous Funds (EC 41604)
Royalties and Bonuses
Other In-Lieu Taxes
Less: Non-LCFF
(50%) Adjustment
Subtotal, LCFF Sources
LCFF Transfers
Unrestricted LCFF
Transfers- Current Year 0000
All Other LCFF
Transfers- Current Year All Other
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
LCFF/Revenue Limit Transfers- Prior Years
TOTAL, LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Flood Control Funds
Wildlife Reserve Funds
FEMA
Interagency Contracts Between LEAs
Pass-Through Revenues from Federal Sources
NCLB: Title I, Part A, Basic Grants
Low-Income and Neglected
NCLB: Title I, Part D, Local Delinquent
Program
NCLB: Title II, Part A, Teacher Quality
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
3010
3025
4035
2014-15 First Interim County School Service Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (B)
8011 0.00 0.00
8012 0.00 0.00
8019 0.00 0.00
8021 0.00 0.00
8022 0.00 0.00
8029 0.00 0.00
8041 0.00 0.00
8042 0.00 0.00
8043 0.00 0.00
8044 0.00 0.00
8045 0.00 0.00
8047 0.00 0.00
8048 0.00 0.00
8070 0.00 0.00
8081 0.00 0.00
8082 0.00 0.00
8089 0.00 0.00
0.00 0.00
8091
8091 3,918,950.00 3,918,950.00
8096 0.00 0.00
8097 3,188,464.00 3,188,464.00
8099 0.00 0.00
7,107,414.00 7,107,414.00
8110 0.00 0.00
8181 1 ,525,905.00 1,525,905.00
8182 1,096,308.00 1,096,308.00
8220 35,700.00 35,700.00
8270 0.00 0.00
8280 0.00 0.00
8281 0.00 0.00
8285 66,633.00 66,633.00
8287 10,000.00 10,000.00
8290 470,386.00 470,386.00
8290 203,803.00 203,803.00
8290 8,053.00 8,053.00
Actuals To Date {C)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,562.91
0.00
0.00
0.00
0.00
0.00
146,675.14
88,254.64
3,288.20
Projected Year Totals
{D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,407,990.00
0.00
3,407,990.00
0.00
2,072,975.00
1 '152,298.00
35,700.00
0.00
0.00
0.00
66,633.00
10,000.00
560,356.00
256,275.00
10,433.00
24 1 0249 0000000 Form011
Difference % Dlff (Col B& D) (E/B)
{E) {F)
{3,918,950.00) -100.0%
219,526.00 6.9%
0.00 0.0%
{3,699,424.00\ -52.1%
0.00 0.0%
547,070.00 35.9%
55,990.00 5.1%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
89,970.00 19.1%
52,472.00 25.7%
2,380.00 29.6%
Printed: 12/9/2014 1:50PM
31
Merced County Office of Education Merced County
Description
NCLB: Title Ill, Immigration Education
Program
NCLB: Title Ill, Limited English Proficient (LEP:
Student Program
NCLB: Title V, Part B, Public Charter Schools
Grant Program (PCSGP)
Other No Child Left Behind
Vocational and Applied Technology Education
Safe and Drug Free Schools
All Other Federal Revenue
TOTAL, FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Current Year
PriorY ears
Special Education Master Plan
Current Year
Prior Years
All Other State Apportionments- Current Year
All Other State Apportionments- Prior Years
Child Nutrition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Materi1
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions
Other Subventions/In-Lieu Taxes
Pass-Through Revenues from State Sources
School Based Coordination Program
After School Education and Safety (ASES)
Charter School Facility Grant
Drug/AicoholfTobacco Funds
California Clean Energy Jobs Act
Healthy Start
Specialized Secondary
American Indian Early Childhood Education
School Community Violence
Prevention Grant
Quality Education Investment Act
Common Core State Standards
Implementation
All Other State Revenue
TOTAL, OTHER STATE REVENUE
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
Resource Codes
4201
4203
4610
3011-3020, 3026-3205, 4036-4126,
4204, 5510
3500-3699
3700-3799
All Other
6355-6360
6355-6360
6500
6500
All Other
All Other
7250
6010
6030
6650, 6680, 6690
6230
6240
7370
7210
7391
7400
7405
All Other
2014-15 First Interim County School Service Fund
Restricted (Resources 2000-9999) Revenue, Expend itures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (Bl
8290 0.00 0.00
8290 60,000.00 60,000.00
8290 0.00 0.00
8290 7,840,663.00 7,840,663.00
8290 25,401.00 25,401.00
8290 0.00 0.00
8290 1,236,951.00 1,236,951.00
12,579,803.00 12,579,803.00
8311 0.00 0.00
8319 0.00 0.00
8311 11,392,755.00 11,392,755.00
8319 0.00 0.00
8311 2,493,263.00 2,493,263.00
8319 0.00 0.00
8520 2,900.00 2,900.00
8550 0.00 0.00
8560 40,260.00 40,260.00
8575 0.00 0.00
8576 0.00 0.00
8587 0.00 0.00
8590 0.00 0.00
8590 3,816,329.00 3,816,329.00
8590 0.00 0.00
8590 43,210.00 43,210.00
8590 0.00 0.00
8590 0.00 0.00
8590 0.00 0.00
8590 0.00 0.00
8590 0.00 0.00
8590 10,000.00 10,000.00
8590 0.00 0.00
8590 4,264,673.00 4,264,673.00
22,063,390.00 22,063,390.00
Actuals To Date {C)
0.00
556.00
0.00
0.00
0.00
0.00
429,553.51
669,890.40
0.00
0.00
4, 164,757.00
0.00
565,397.00
0.00
257.62
0.00
9,662.72
0.00
0.00
0.00
0.00
2,626,560.96
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,000.00
0.00
1,692,319.05
9,063,954.35
Projected Year Totals
!Dl
0.00
31,429.00
0.00
7,840,663.00
20,046.00
0.00
1,226,271.00
13,283,079.00
0.00
0.00
10,957,160.23
0.00
1,264,250.00
0.00
2,900.00
0.00
38,864.00
0.00
0.00
0.00
0.00
3,816,329.00
0.00
43,195.00
0.00
0.00
0.00
0.00
0.00
10,000.00
0.00
3,956,469.00
20,089,167.23
24 10249 0000000 Form011
Difference % Dlff (Col B& D) (E/B)
IE) {F)
0.00 0.0%
(28,571.00 -47.6%
0.00 0.0%
0.00 0.0%
(5,355.00 -21.1%
0.00 0.0%
(10,680.00 -0.9%
703,276.00 5.6%
0.00 0.0%
0.00 0.0%
(435,594.77 -3.8%
0.00 0.0%
(1 ,229,013.00 -49.3%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(1,396.00 -3.5%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(15.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(308,204.00 -7.2%
(1 ,974,222.77 -8.9%
Printed: 12/9/2014 1:50PM
32
Merced County Office of Education Merced County
Description
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll
Unsecured Roll
Prior Years' Taxes
Supplemental Taxes
Non-Ad Valorem Taxes
Parcel Taxes
Other
Community Redevelopment Funds
Not Subject to LCFF Deduction
Resource Codes
Penalties and Interest from Delinquent Non-LCFF
Taxes
Sales
Sale of Equipment/Supplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Adult Education Fees
Non-Resident Students
Transportation Fees From Individuals
Interagency Services
Mitigation/Developer Fees
All Other Fees and Contracts
Other Local Revenue
Plus: Mise Funds Non-LCFF (50%) AdjustmE
Pass-Through Revenues From Local Sources
All Other Local Revenue
Tuition
All Other Transfers In
Transfers Of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools
From County Offices
From JPAs
ROC/P Transfers
From Districts or Charter Schools
From County Offices
From JPAs
Other Transfers of Apportionments
From Districts or Charter Schools
From County Offices
From JPAs
All Other Transfers In from All Others
TOTAL, OTHER LOCAL REVENUE
TOTAL, REVENUES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
6500
6500
6500
6360
6360
6360
All Other
All Other
All Other
2014-15 First Interim County School Service Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (Ei)
8615 0.00 0.00
8616 0.00 0.00
8617 0.00 0.00
8618 0.00 0.00
8621 0.00 0.00
8622 0.00 0.00
8625 0.00 0.00
8629 0.00 0.00
8631 0.00 0.00
8632 0.00 0.00
8634 0.00 0.00
8639 38,600.00 38,600.00
8650 4,000.00 4,000.00
8660 0.00 0.00
8662 0.00 0.00
8671 0.00 0.00
8672 0.00 0.00
8675 0.00 0.00
8677 1,505,063.00 1,505,063.00
8681 0.00 0.00
8689 1,150,519.00 1,150,519.00
8691 0.00 0.00
8697 0.00 0.00
8699 2,688,289.00 2,688,289.00
8710 4,369,186.00 4,369,186.00
8781-8783 0.00 0.00
8791 0.00 0.00
8792 0.00 0.00
8793 0.00 0.00
8791 0.00 0.00
8792 0.00 0.00
8793 0.00 0.00
8791 0.00 0.00
8792 0.00 0.00
8793 0.00 0.00
8799 0.00 0.00
9, 755,657.00 9,755,657.00
51,506,264.00 51,506,264.00
Actuals To Date (C)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
13,622.83
1,666.65
0.00
0.00
0.00
0.00
0.00
462,306.50
0.00
316,331.62
0.00
0.00
796,831.01
7,065,155.39
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
8,655,914.00
18,389,758.75
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
38,600.00
4,000.00
0.00
0.00
0.00
0.00
0.00
2,078,083.00
0.00
1 '150,519.00
0.00
0.00
3,306,115.00
7,750,332.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14,327,649.00
51' 107,885.23
24 1 0249 0000000 Form011
Difference % Dlff (Col B & D) (E/B)
(E) . (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
573,020.00 38.1%
0.00 0.0%
0.00 0.0%
0.00 0.0%
617,826.00 23.0%
3,381,146.00 77.4%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
4,571,992.00 46.9%
(398,378.77 -0.8%
Printed: 12/9/2014 1:50PM
33
Merced County Office of Education Merced County
Description
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Resource Codes
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL, CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL, CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aitemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL, EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL, BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs- lnterfund
Professional/Consulting Services and
Operating Expenditures
Communications
TOTAL, SERVICES AND OTHER
OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (BJ
1100 6,718,933.00 6, 718,933.00
1200 2,776,522.00 2,776,522.00
1300 1,863,792.00 1 ,863, 792.00
1900 235,464.00 235,464.00
11,594,711.00 11,594,711.00
2100 7,878,647.00 7,878,647.00
2200 2,980,033.00 2,980,033.00
2300 2,152,135.00 2, 152,135.00
2400 1,355,912.00 1,355,912.00
2900 1 '197, 799.00 1,197,799.00
15,564,526.00 15,564,526.00
3101-3102 885,492.00 885,492.00
3201-3202 1 ,600, 759.00 1,600,759.00
3301-3302 1,367,679.00 1,367,679.00
3401-3402 5,059,570.00 5,059,570.00
3501-3502 13,454.00 13,454.00
3601 -3602 370,451.00 370,451.00
3701-3702 320,791.00 320,791 .00
3751-3752 0.00 0.00
3901-3902 0.00 0.00
9,618,196.00 9,618,196.00
4100 51,940.00 51,940.00
4200 635,081.00 635,081.00
4300 1,707,610.00 1,707,610.00
4400 205,948.00 205,948.00
4700 112,310.00 112,310.00
2,712,889.00 2,712,889.00
5100 4,863,482.00 4,863,482.00
5200 539 444.00 539,444.00
5300 9,940.00 9,940.00
5400-5450 32,592.00 32,592.00
5500 105,842.00 105,842.00
5600 883,272.00 883,272.00
5710 905,081.00 905,081.00
5750 (895.00 (895.00
5800 2,370,225.00 2,370,225.00
5900 35,516.00 35,516.00
9,744,499.00 9,744,499.00
Projected Year I Actuals To Date Totals
(C) !Dl I
2,305,413.36 6,941,445.00
907,711.68 2,657,974.00
746,867.76 1,886,237.00
96,186.65 237,773.00
4,056,179.45 11 '723,429.00
2,513,182.36 7,906,982.00
1,132,167.80 2,907,133.00
791,693.05 1,921 '137.00
540,752.55 1,368,110.00
424,057.69 1,508,021.00
5,401,853.45 15,611,383.00
325,066.85 971,392.00
523,908.18 1,699,926.00
459,347.54 1 ,346,189.00
1 ,443, 788.87 5, 160,184.00
4,698.66 13,381.00
200,923.76 578,005.00
109,896.19 318,985.00
0.00 0.00
905.59 0.00
3,068,535.64 10,088,062.00
0.00 51,940.00
106,120.64 752,895.00
366,454.58 2,165,832.45
265,152.03 347,506.23
55,999.73 109,860.00
793,726.98 3,428,033.68
839,291.95 4, 776,226.00
170,124.01 547,096.00
13,287.00 10,410.00
48,390.58 35,322.00
34,520.05 109,328.00
296,720.24 1,008,985.00
41,384.91 918,888.00
1,581.85 (1,342.00
977,396.22 2,676,886.27
12,745.42 37,367.00
2,435,442.23 10,119,166.27
24 10249 0000000 Form 011
Difference % Dlff (Col B& D) (E/B)
(E) (F)
(222,512.00 -3.3%
118,548.00 4.3%
(22,445.00\ -1.2%
(2,309.00\ -1.0%
(128,718.00\ -1.1%
(28,335.00\ -0.4%
72,900.00 2.4%
230,998.00 10.7%
(12,198.00\ -0.9%
(310,222.00\ -25.9%
(46,857.00 -0.3%
(85,900.00 -9.7%
(99,167.00 -6.2%
21,490.00 1.6%
(100,614.00 -2.0%
73.00 0.5%
(207,554.00 -56.0%
1,806.00 0.6%
0.00 0.0%
0.00 0.0%
(469,866.00 -4.9%
0.00 0.0%
(117,814.00 -18.6%
(458,222.45 -26.8%
(141,558.23 -68.7%
2,450.00 2.2%
(715,144.68 -26.4%
87,256.00 1.8%
(7,652.00 -1.4%
(470.00 -4.7%
(2,730.00 -8.4%
(3,486.00 -3.3%
(125,713.00 -14.2%
(13,807.00 -1.5%
447.00 -49.9%
(306,661.27 -12.9%
(1,851 .00 -5.2%
(374,667.27 -3.8%
Printed: 12/9/2014 1:50PM
34
Merced County Office of Education Merced County
Description
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL, CAPITAL OUTLAY
Resource Codes
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under lnterdistrict
Attendance Agreements
State Special Schools
Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Transfers of Pass-Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments
To Districts or Charter Schools 6500
To County Offices 6500
To JPAs 6500
ROC/P Transfers of Apportionments
To Districts or Charter Schools 6360
To County Offices 6360
To JPAs 6360
Other Transfers of Apportionments All Other
All Other Transfers
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service- Principal
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)
OTHER OUTGO -TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs- lnterfund
TOTAL, OTHER OUTGO- TRANSFERS OF INDIRECT COSTS
TOTAL, EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
2014-15 First Interim County School Service Fund
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (Bl
6100 0.00 0.00
6170 0.00 0.00
6200 251,604.77 251 ,604.77
6300 0.00 0.00
6400 95,076.00 95,076.00
6500 0.00 0.00
346,680.77 346,680.77
7110 0.00 0.00
7130 0.00 0.00
7141 365,000.00 365,000.00
7142 0.00 0.00
7143 0.00 0.00
7211 10,000.00 10,000.00
7212 0.00 0.00
7213 0.00 0.00
7221 0.00 0.00
7222 0.00 0.00
7223 0.00 0.00
7221 0.00 0.00
7222 0.00 0.00
7223 0.00 0.00
7221-7223 0.00 0.00
7281-7283 0.00 0.00
7299 0.00 0.00
7438 0.00 0.00
7439 0.00 0.00
375,000.00 375,000.00
7310 3,116,041.00 3,116,041 .00
7350 0.00 0.00
3,116,041.00 3,116,041.00
53,072,542.77 53,072,542.77
Actuals To Date (C)
121,141.37
0.00
4,836.31
0.00
4 698.00
0.00
130,675.68
0.00
0.00
4,580.94
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,580.94
155,546.57
0.00
155,546.57
16,046,540.94
Projected Year Totals
(D)
0.00
0.00
251,604.77
0.00
5,800.00
0.00
257,404.77
0.00
0.00
295,000.00
0.00
0.00
10,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
305,000.00
3,236,577. 77
0.00
3,236,577.77
54,769,056.49
24 1 0249 0000000 Form 011
Difference % Dlff (Col B & D) (E/B)
(E) . (F).
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
89,276.00 93.9%
0.00 0.0%
89,276.00 25.8%
0.00 0.0%
0.00 0.0%
70,000.00 19.2%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
70,000.00 18.7%
(120,536.77 -3.9%
0.00 0.0%
(120,536.77 -3.9%
(1 ,696,513.72 -3.2%
Printed: 12/9/2014 1:50PM
35
Merced County Office of Education Merced County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund
Other Authorized lnterfund Transfers In
(a) TOTAL, INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: Child Development Fund
To: Special Reserve Fund
To: State School Building Fund/
County School Facilities Fund
To: Cafeteria Fund
Other Authorized lnterfund Transfers Out
(b) TOTAL, INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments
Proceeds
Proceeds from Sale/Lease-
Purchase of Land/Buildings
Other Sources
County School Bldg Aid
Transfers from Funds of
Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
(c) TOTAL, SOURCES
USES
Transfers of Funds from
Lapsed/Reorganized LEAs
All Other Financing Uses
(d) TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL, CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c- d + e)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)
Resource Codes
2014-15 First Interim County School Service Fund
Restricted (Resources 2000-9999) Revenue, Expenditures , and Changes in Fund Balance
Board Approved Object Original Budget Operating Budget Codes (A) (B)
8912 0.00 0.00
8919 0.00 0.00
0.00 0.00
7611 0.00 0.00
7612 0.00 0.00
7613 0.00 0.00
7616 0.00 0.00
7619 0.00 0.00
0.00 0.00
8931 0.00 0.00
8953 0.00 0.00
8961 0.00 0.00
8965 0.00 0.00
8971 0.00 0.00
8972 0.00 0.00
8973 0.00 0.00
8979 0.00 0.00
0.00 0.00
7651 0.00 0.00
7699 0.00 0.00
0.00 0.00
8980 1,052,257.00 1,052,257.00
8990 0.00 0.00
1,052,257.00 1,052,257.00
1,052,257.00 1,052,257.00
Actuals To Date (C)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,257,309.00
0.00
2,257,309.00
2,257,309.00
24 1 0249 0000000 Form011
Difference % Dlff (Col B & D) (E/B)
(E) (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
1,205,052.00 114.5%
0.00 0.0%
1,205,052.00 114.5%
(1 ,205,052.00 114.5%
Printed: 12/9/2014 1:50PM
36
Merced County Office of Education Merced County
Resource
5640 6230 6300 6500 6510 6512 7810 8150 9010
Total, Restricted Balance
California Dept of Education
First Interim County School Service Fund
Exhibit: Restricted Balance Detail
Description
Medi-Cal Billing Option California Clean Energy Jobs Act Lottery: Instructional Materials Special Education Special Ed: Early Ed Individuals with Excepti Special Ed: Mental Health Services Other Restricted State Ongoing & Major Maintenance Account (RM, Other Restricted Local
SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 04/24/2012)
2014-15 Projected Year Totals
123,141.80 112,248.00 209,297.80 633,966.85
1,583,993.73 94,336.36 10,240.01 91,563.95
3,622,473.39
6,481,261 .89
24 1 0249 0000000 Form 011
Printed: 12/9/2014 1:50PM
37
Charter School Fund Fund 09
The Merced County Office of Education supports and sponsors a community initiated charter school, Merced Scholars Charter School. The charter school serves students in grades 6-12 within Merced County as well as adjacent counties. The program is designed for families striving for academic excellence for their students in a personalized learning environment and for a seamless transition into post-secondary education. The program and curriculum are aligned with the California Academic Standards and compliant with all state testing requirements. Students receive instruction from a credentialed teacher within a personalized, one-on-one learning environment. An Individualized Learning Plan (ILP) is established between parent, student and teacher at the onset of the school year and reviewed regularly to ensure each student's academic, career and post-secondary goals are met. The Charter School is projected to serve 83 students in 14-15.
Since the Charter school opened in the fall of 2004 and in fiscal year 06/07 expanded from a high school to include grades 6-8.
Summary of the Charter School Fund FY 14-15 Budget:
Beginning Balance Revenue Planned Expenditures Ending Fund Balance
$
$
659,492 704,501
(663.246) 700,747
38
Merced County Office of Education Merced County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) O ther State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Oullay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo- Transfers of Indirect Costs
9) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9)
D. OTHER FINANCING SOURCES/USES
1) lntertund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
41 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software ~ 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Charter Schools Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob · ect Codes (Al tBl (Cl
8010-8099 764 700.00 764.700.00 252 107.00
8100-8299 0.00 0.00 0.00
8300-8599 52 332.00 52.332.00 9 559.40
8600-8799 2 500.00 2 500.00 731 .07
819 532.00 819 532.00 262 397.47
1000-1999 275 869.00 275 869.00 95 704.58
2000-2999 47 957.00 47 957.00 18.918.60
3000-3999 104 583.00 104 583.00 34.154.70
4000-4999 137 795.00 137 795.00 6 322.90
5000-5999 120 344.00 120 344.00 11101.70
6000-6999 0.00 0.00 0.00
7100-7299, 7400-7499 0.00 0.00 0.00
7300-7399 50 486.00 50 486.00 0.00
737 034.00 737 034.00 166 202.48
82 498.00 82 498.00 96 194.99
8900-8929 0.00 0.00 0.00
7600-7629 0.00 0.00 0.00
8930-8979 0.00 0.00 0.00
7630-7699 0.00 0.00 0.00
8980-8999 0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
(D)
645 687.00
0.00
52 715.00
6 099.00
704 501.00
260 155.00
48 393.00
105 808.00
75 386.42
128 476.00
0.00
0.00
45 028.00
663 246.42
41 254.58
0.00
0.00
0.00
0.00
0.00
0.00
24 1 0249 0000000 Form 091
%Diff Difference Column (Col B &D) B&D
(El (Fl
(119 013.00 -15.6%
0.00 0.0%
383.00 0.7%
3 599.00 144.0%
15 714.00 5.7%
(436.00 -0.9%
(1 225.00 -1.2%
62 408.58 45.3%
(8 132.00 -6.8%
0.00 0.0%
0.00 0.0%
5 458.00 10.8%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/9/2014 1:50PM
39
Merced County Office of Education Merced County
Descriotion
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audil Adjustments
c) As of July 1- Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted c) Committed
Stabilization Arrangements
Other Committments d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassianed/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software - 2014.2 .0 File: fundi-b {Rev06/1012014)
2014-15 First Interim Charter Schools Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob·ect Codes (A) (B) (C)
82 498.00 82 498.00 96 194.99
9791 659 492.07 659 492.07
9793 0.00 0.00
659 492.07 659 492.07
9795 0.00 0.00
659 492.07 659 492.07
741 990.07 741.990.07
9711 0.00 0.00
9712 0.00 0.00
9713 0.00 0.00
9719 0.00 0.00
9740 278 001.60 278 001.60
9750 0.00 0.00
9760 0.00 0.00
9780 463 988.47 463 988.47
9789 0.00 0.00
9790 0.00 0.00
Projected Year Totals
(D)
41 254.58
659 492.07
0.00
659 492.07
0.00
659 492.07
700 746.65
0.00
0.00
0.00
0.00
277 991.18
0.00
0.00
422 755.47
0.00
0.00
24 10249 0000000 Form 091
% Diff Difference Column (Col B & D) B&D
(E) (F)
0.00 0.0%
0.00 0.0%
0.00 0 .0%
Printed: 121912014 1:50PM
40
Merced County Office of Education Merced County
Description
LCFF SOURCES
Principal Apportionment State Aid- Current Year
Education Protection Account State Aid- Current Year
State Aid- Prior Years
LCFF Transfers
Unrestricted LCFF Transfers - Current Year
All Other LCFF Transfers - Current Year
Transfers to Charter Schools in Lieu of Property Taxes
Property Taxes Transfers
LCFF/Revenue Limit Transfers - Prior Years
TOTAL LCFF SOURCES
FEDERAL REVENUE
Maintenance and Operations
Special Education Entitlement
Special Education Discretionary Grants
Child Nutrition Programs
Interagency Contracts Between LEAs
NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
NCLB: Title I, Part D, Local Delinquent Program
NCLB: Title II, Part A, Teacher Quality
NCLB: Title 111, Immigrant Education Program
NCLB: Title Ill, Limited English Proficient (LEP) Student Program
NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP)
Other No Child Left Behind
Vocational and Applied Technology Education
Safe and Drug Free Schools
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan Current Year
Prior Y ears
All Other State Apportionments - Current Year
All Other State Apportionments - Prior Years
Child Nutrition Programs
Mandated Costs Reimbursements
Lottery - Unrestricted and Instructional Materials
School Based Coordination Program
After School Educalion and Safety (ASES)
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/ 1012014)
2014-15 First Interim Charter Schools Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob"ect Codes (A) lBl (C)
8011 577 595.00 577 595.00 221154.00
8012 96,091 .00 96,091 .00 30 915.00
8019 0.00 0.00 0.00
0000 8091 0.00 0.00 0.00
All Other 8091 0.00 0.00 0.00
8096 91 014.00 91 014.00 38.00
8097 0.00 0.00 0 .00
8099 0.00 0.00 0.00
764 700.00 764 700.00 252 107.00
8110 0.00 0.00 0.00
8181 0.00 0.00 0.00
8182 0.00 0.00 0.00
8220 0.00 0.00 0.00
8285 0.00 0.00 0.00
301 0 8290 0.00 0.00 0.00
3025 8290 0.00 0.00 0.00
4035 8290 0.00 0.00 0.00
420 1 8290 0.00 0.00 0.00
4203 8290 0.00 0.00 0.00
4610 8290 0.00 0.00 0.00
3011-3020, 3026-3205, 4036-4126, 5510 8290 0.00 0.00 0.00
3500-3699 8290 0.00 0.00 0.00
3700-3799 8290 0.00 0.00 0.00
All Other 8290 0.00 0.00 0.00
0.00 0.00 0.00
6500 8311 38 759.00 38 759.00 0.00
6500 8319 0.00 0.00 0.00
All Other 8311 0.00 0.00 0.00
All Other 8319 0.00 0.00 0.00
8520 0.00 0.00 0.00
8550 1.00 1.00 8 931.00
8560 13 572.00 13 572.00 628.40
7250 8590 0.00 0.00 0.00
6010 8590 0.00 0.00 0.00
Projected Year Totals
(D)
458 582.00
96 091 .00
0.00
0.00
0.00
91 014.00
0.00
0.00
645 687.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0 .00
0.00
0.00
0.00
0.00
0.00
39,268.00
0.00
0.00
0.00
0.00
1.00
13 446.00
0.00
0.00
24 10249 0000000 Form 091
%Diff Difference Column (Col B & D) B&D
(E) (F)
(119 013.00 -20.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0 .0%
0.00 0.0%
(119 013.00 -15.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
509.00 1.3%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(126.00 -0.9%
0.00 0.0%
0.00 O.Oo/o
Printed: 12/912014 1:50 PM
41
Merced County Office of Education Merced County
Descriotion
Charter School Facility Grant
Orug/Aicoholffobacco Funds
California Clean Energy Jobs Act
Healthy Start
Specialized Secondary
School Community Violence Prevention Grant
Quality Education Investment Act
Common Core State Standards Implementation
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Sales Sale of Equipment/Supplies
Sale of Publications
Food Service Sales
All Other Sales
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Child Development Parent Fees
Transportation Fees From Individuals
Interagency Services
All Other Fees and Contracts
Other Local Revenue
All Other Local Revenue
Tuition
All Other Transfers In
Transfers of Apportionments Special Education SELPA Transfers
From Districts or Charter Schools
From County Offices
From JPAs
Other Transfers of Apportionments From Districts or Charter Schools
From County Offices
From JPAs
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Charter Schools Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob'ect Codes IAI n3t ICI
6030 8590 0.00 0.00 0 .00
6650, 6680, 6690 8590 0.00 0.00 0.00
6230 8590 0.00 0.00 0.00
6240 8590 0.00 0 .00 0.00
7370 8590 0.00 0.00 0 .00
7391 8590 0.00 0.00 0 .00
7400 8590 0.00 0.00 0.00
7405 8590 0.00 0.00 0.00
All Other 8590 0.00 0.00 0.00
52 332.00 52 332.00 9 559.40
8631 0 .00 0.00 0.00
8632 0.00 0.00 0.00
8634 0.00 0.00 0.00
8639 0.00 0.00 0.00
8650 0.00 0.00 0.00
8660 2 500.00 2 500.00 731.07
8662 0.00 0.00 0.00
8673 0.00 0.00 0.00
8675 0.00 0.00 0 .00
8677 0.00 0.00 0 .00
8689 0.00 0.00 0.00
8699 0.00 0.00 0.00
8710 0.00 0.00 0.00
8781-8783 0.00 0.00 0.00
6500 8791 0 .00 0.00 0.00
6500 8792 0.00 0 .00 0 .00
6500 8793 0.00 0.00 0.00
All Other 8791 0 .00 0.00 0.00
All Other 8792 0.00 0.00 0.00
All Other 8793 0.00 0.00 0.00
8799 0.00 0.00 0.00
2 500.00 2 500.00 731.07
819 532.00 819 532.00 262 397.47
Projected Year Totals
101
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
52 715.00
0.00
0.00
0.00
0.00
0.00
2 500.00
0.00
0.00
0.00
0.00
0.00
3 599.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
6 099.00
704 501.00
24 10249 0000000 Form 091
%0iff Difference Column )Col B & D) B&D
lEI IFI
0.00 0 .0%
0.00 0.0%
0.00 0 .0%
0.00 0 .0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
383.00 0.7%
0.00 0 .0%
0.00 0.0%
0.00 0.0%
0 .00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 O.Oo/o
3 599.00 New
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 O.Oo/o
0.00 0.0%
0.00 0.0%
0.00 0.0%
3 599.00 144.0%
Printed: 12/912014 1:50PM
42
Merced County Office of Education Merced County
2014-15 First Interim Charter Schools Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Description Resource Codes Ob'ect Codes lA\ 113\ IC\
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aiternative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 201 4.2.0 File: fundi-b (Rev 06/1012014)
1100
1200
1300
1900
2100
2200
2300
2400
2900
3101-3102
3201-3202
3301-3302
3401-3402
3501-3502
3601-3602
3701-3702
3751-3752
3901-3902
4100
4200
4300
4400
4700
5100
5200
5300
5400-5450
5500
5600
5710
5750
5800
5900
213 007.00 213,007.00 69 281.38
0.00 0.00 0.00
62 862.00 62 862.00 26 423.20
0.00 0.00 0.00
275,869.00 275,869.00 95 704.58
0.00 0.00 0.00
0.00 0.00 0.00
8 827.00 8 827.00 3 605.70
39130.00 39 130.00 15 312.90
0.00 0.00 0.00
47 957.00 47 957.00 18 918.60
22 760.00 22,760.00 8 465.26
5 614.00 5 614.00 2 226.86
7 671.00 7 671.00 2 759.39
60 068.00 60 068.00 16 760.07
162.00 162.00 57.33
4 422.00 4 422.00 2 430.02
3 886.00 3 886.00 1 375.77
0.00 0.00 0.00
0.00 0.00 80.00
104 583.00 104 583.00 34 154.70
0.00 0.00 0.00
0.00 0.00 0.00
127 585.00 127 585.00 6 322.90
10 210.00 10 210.00 0.00
0.00 0.00 0.00
137 795.00 137 795.00 6 322.90
0.00 0.00 0.00
1100.00 1100.00 0.00
475.00 475.00 381.00
0.00 0.00 0.00
170.00 170.00 267.07
7 334.00 7 334.00 1 060.47
0.00 0.00 0.00
57 867.00 57 867.00 2 340.28
53 348.00 53 348.00 7 052.88
50.00 50.00 0.00
120 344.00 120 344.00 11101.70
Projected Year Totals
ID\
194 837.00
0.00
65 318.00
0.00
260 155.00
0.00
0.00
8 913.00
39 480.00
0.00
48 393.00
23 102.00
5 696.00
7 475.00
59136.00
154.00
6 542.00
3 703.00
0.00
0.00
105 808.00
0.00
1 500.00
62 178.42
11 708.00
0.00
75 386.42
0.00
1 700.00
515.00
0.00
338.00
7 652.00
0.00
62 314.00
55 907.00
50.00
128 476.00
24 10249 0000000 Form 091
%Diff Difference Column (Col B & D) B&D
IE\ IFl
18170.00 8.5%
0.00 0.0%
12,456.00 -3.9%
0.00 0.0%
15,714.00 5.7%
0.00 0.0%
0.00 0.0%
(86.00 -1.0%
(350.00 -0.9%
0.00 0.0%
(436.00 -0.9%
(342.00 -1.5%
(82.00 -1.5%
196.00 2.6%
932.00 1.6%
8.00 4.9%
(2 120.00 -47.9%
183.00 4.7%
0.00 0.0%
0.00 0.0%
(1 225.00 -1.2%
0.00 0.0%
(1 500.00 New
65 406.58 51.3%
(1 498.00 -14.7%
0.00 0.0%
62 408.58 45.3%
0.00 0.0%
(600.00 -54.5%
(40.00 -8.4%
0.00 0.0%
(168.00 -98.8%
(318.00 -4.3%
0.00 0.0%
(4 447.00 -7.7%
(2 559.00 -4.8%
0.00 0.0%
(8 132.00 -6.8%
Printed: 121912014 1:50PM
43
Merced County Office of Education Merced County
2014-15 First Interim Charter Schools Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Description Resource Codes Ob ·eel Codes IAI tBl ICI
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITALOUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under lnterdistrict Attendance Agreements
Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools
Payments to County Offices
Payments to JPAs
Other Transfers Out
All Other Transfers
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service- Principal
TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs)
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs
Transfers of Indirect Costs- Jnterfund
TOTAL, OTHER OUTGO- TRANSFERS OF INDIRECT COSTS
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software · 2014.2 .0 File: fundi·b (Rev 0611012014)
6100 0.00 0.00 0.00
6170 0.00 0.00 0.00
6200 0.00 0.00 0.00
6300 0.00 0.00 0.00
6400 0.00 0.00 0.00
6500 0.00 0.00 0.00
0.00 0.00 0.00
7110 0.00 0.00 0.00
7141 0.00 0.00 0.00
7142 0.00 0.00 0.00
7143 0.00 0.00 0.00
7281-7283 0.00 0.00 0.00
7299 0.00 0.00 0.00
7438 0.00 0.00 0.00
7439 0.00 0.00 0.00
0.00 0.00 0.00
7310 0.00 0.00 0.00
7350 50 486.00 50 486.00 0.00
50 486.00 50 486.00 0.00
737 034.00 737 034.00 166 202.48
Projected Year Totals
(DI
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
45 028.00
45 028.00
663 246.42
24 1 0249 0000000 Form 091
o/oDiff Difference Column (Col B&DI B&D
lEI IFI
0.00 0.0%
0.00 0 .0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0 .0%
5 458.00 10.8%
5 458.00 10.8%
Printed: 121912014 1:50PM
44
Merced County Office of Education Merced County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized lnterfund Transfers In
(a) TOTAL INTER FUND TRANSFERS IN
INTERFUND TRANSFERS OUT
Other Authorized lnterfund Transfers Out
(b) TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs
Long-Term Debt Proceeds
Proceeds from Capital Leases
All Other Financing Sources
(c) TOTAL SOURCES
USES
Transfers of Funds from Lapsed/Reorganized LEAs
All Other Financing Uses
(d) TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL CONTRIBUTIONS
TOTAL. OTHER FINANCING SOURCES/USES (a - b + c- d + e)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Charter Schools Special Revenue Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget
Resource Codes Ob ·eel Codes (A) !Bl
8919 0.00 0.00
0.00 0.00
7619 0.00 0.00
0.00 0.00
8965 0.00 0.00
8972 0.00 0.00
8979 0.00 0.00
0.00 0.00
7651 0.00 0.00
7699 0.00 0.00
0.00 0.00
8980 0.00 0.00
8990 0.00 0.00
0.00 0.00
0.00 0.00
Actuals To Date (C)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 10249 0000000 Form 091
%Diff Difference Column (Col B & D) B&D
(E) (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 121912014 1:50PM
45
Merced County Office of Education Merced County
Resource Description
First Interim Charter Schools Special Revenue Fund
Exhibit: Restricted Balance Detail
6230
6300
6500
California Clean Energy Jobs Act
Lottery: Instructional Materials
Special Education
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 04/30/2012)
24 1 0249 0000000 Form 091
2014/15 Projected Year Totals
15,238.00
11,230.33
251,522.85
277,991.18
Printed: 12/9/2014 1:50PM
46
Special Education Pass-Through Fund Fund 10
The California Department of Education (CDE) established a special revenue fund for use by the Administration Unit (AU) of a Special Education Local Plan Area (SELPA) to account for special education pass-through revenues outside the general fund (01). LEA's were required to start using this new fund in 11-12. The new fund will allow CDE to improve their comparability of LEAs.
Generally, the new fund is required for AUs that receive pass-through revenue for special education from federal, state, or local sources having administrative involvement in allocating and distributing the revenues to other member agencies.
Merced County Office of Education is the AU of the SELPA and will receive revenue in fund 10 that will immediately be passed-through to the 20 school districts in Merced County. The creation and use of the new fund does not change how we allocate Special Education revenue only where we report the revenue and subsequent pass-through. Revenue received to operate MCOE's special education programs will still be received and recorded in the general fund (01) .
Summary of the Special Education Pass-Through Fund FY 14-15 Budget:
Beginning Balance $ 0 Revenue 22,710,326 Planned Expenditures (22.710.326)
Ending Fund Balance $ 0
47
Merced County Office of Education Merced County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
51 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo - Transfers of Indirect Costs
91 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES lAS - B9l
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers
a} Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/1 0/2014)
2014-15 First Interim Special Education Pass-Through Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob'ect Codes lA I 181 ICl
8010-8099 0.00 0.00 0.00
8100-8299 8 164 428.00 8164 428.00 2 440.00
8300-8599 14,918 550.00 14 918 550.00 1 881 000.00
8600-8799 0.00 0.00 0.00
23 082 978.00 23 082 978.00 1 883 440.00
1000-1999 0.00 0.00 0.00
2000-2999 0.00 0.00 0.00
3000-3999 0.00 0.00 0.00
4000-4999 0.00 0.00 0.00
5000-5999 0.00 0.00 0.00
6000-6999 0.00 0.00 0.00
7100-7299,
7400-7499 23 082 978.00 23 082 978.00 1 883 440.00
7300-7399 0.00 0.00 0.00
23 082 978.00 23 082 978.00 1 883 440.00
0.00 0.00 0.00
8900-8929 0.00 0.00 0.00
7600-7629 0.00 0.00 0.00
8930-8979 0.00 0.00 0.00
7630-7699 0.00 0.00 0.00
8980-8999 0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
IDI
0.00
7 791 776.00
14 918 550.00
0.00
22 710 326.00
0.00
0.00
0.00
0.00
0.00
0.00
22 710 326.00
0.00
22 710 326.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 1 0249 0000000 Form 101
%Diff Difference Column (Col B & D) B&D
lEI IFl
0.00 0.0%
_{372 652.00 -4.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
372 652.00 1.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/912014 1:50 PM
48
Merced County Office of Education Merced County
Description
E. NET INCREASE (DECREASE) IN FUND
BALANCE IC + 041
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudiled
b) Audit Adjustments
c) As of July 1 - Audiled (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1 c + F1 d)
2) Ending Balance. June 30 (E + F1 e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Reslricted
c) Committed
Stabilization Arrangements
Other Committments d) Assigned
Other Assignments
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassi ned/Unaccrocriated Amount
California Dept of Education SACS Financial Reporting Software ~ 2014.2.0 File: fundi·b (Rev 06/101201 4)
2014-15 First Interim Special Education Pass-Through Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Db· eel Codes (A) (B) (C)
0.00 0.00 0.00
9791 0.00 0.00
9793 0.00 0.00
0.00 0.00
9795 0.00 0.00
0.00 0.00
0.00 0.00
9711 0.00 0.00
9712 0.00 0.00
9713 0.00 0.00
9719 0.00 0.00
9740 0.00 0.00
9750 0.00 0.00
9760 0.00 0.00
9780 0.00 0.00
9789 0.00 0.00
9790 0.00 0.00
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 10249 0000000 Form 101
% Diff Difference Column (Col B & OJ B&D
lEI IFI
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 121912014 1:50PM
49
Merced County Office of Education Merced County
Descriotion
LCFF SOURCES
LCFF Transfers
Property Taxes Transfers
TOTAL LCFF SOURCES
FEDERAL REVENUE
Pass-Through Revenues From Federal Sources
TOTAL. FEDERAL REVENUE
OTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan Current Year
Prior Years
All Other State Apportionments- Current Year
All Other State Apportionments- Prior Years
Pass-Through Revenues from State Sources
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
Pass-Through Revenues From Local Sources
Transfers of Apportionments
From Districts or Charter Schools
From County Offices
From JPAs
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass-Through Revenues To Districts or Charter Schools
To County Offices
To JPAs
Special Education SELPA Transfers of Apportionments To Districts or Charter Schools
To County Offices
To JPAs
Other Transfers of Apportionments
All Other Transfers
All Other Transfers Out to All Others
2014-15 First Interim Special Education Pass-Through Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget
Resource Codes Ob"ect Codes fAl (Ill
8097 0.00 0.00
0.00 0.00
8287 8164.428.00 8 164 428.00
8 164 428.00 8164 428.00
6500 8311 14 918 550.00 14 918 550.00
6500 8319 0.00 0.00
All Other 8311 0.00 0.00
All Other 8319 0.00 0.00
8587 0.00 0.00
14 918 550.00 14 918 550.00
8660 0.00 0.00
8662 0.00 0.00
8697 0.00 0.00
8791 0.00 0.00
8792 0.00 0.00
8793 0.00 0.00
0.00 0.00
23 082 978.00 23 082 978.00
7211 8 164 428.00 8 164 428.00
7212 0.00 0.00
7213 0.00 0.00
6500 7221 14 918 550.00 14 918 550.00
6500 7222 0.00 0.00
6500 7223 0.00 0.00
All Other 7221-7223 0.00 0.00
7281-7283 0.00 0.00
7299 0.00 0.00
TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs) 23 082 978.00 23 082 978.00
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 06/1012014)
23 082 978.00 23 082 978.00
Projected Year Actuals To Date Totals
(C) (D)
0.00 0.00
0.00 0.00
2 440.00 7 791 776.00
2 440.00 7 791 776.00
1 881 000.00 14 918 550.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
1 881 000.00 14 918 550.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
1 883 440.00 22 710 326.00
2 440.00 7 791 776.00
0.00 0.00
0.00 0.00
1 881 000.00 14 918 550.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
1 883 440.00 22 710 326.00
1 883 440.00 22 710 326.00
24 1 0249 0000000 Form 101
%Diff Difference Column ICol B & D) B&D
(E) (F)
0.00 0.0%
0.00 0.0%
(372 652.00 -4.6%
(372 652.00 -4 .6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
372 652.00 4.6%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
372 652.00 1.6%
Printed: 12/9/2014 1:50PM
50
Merced County Office of Education Merced County
Resource Description
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/2012)
First Interim Special Education Pass-Through Fund
Exhibit: Restricted Balance Detail 24 10249 0000000
Form 101
2014/15 Projected Year Totals
0.00
Printed: 12/9/2014 1:50PM
51
Child Development Fund Fund 12
The Child Development fund was established in fiscal year 2004-05 to account for the federal, state and local revenues of the child development programs. The programs operating under this fund are subsidized by state or federal funds and not with the intent of recovering costs of the programs by other charges.
Several programs are included under the acronym 11A.C.C.E.S.S." which stands for A Child Care and Education Services System. These include child care subsidy programs intended to assist families in paying for child care (CalWORKS Stages 1, 2 and 3 and CAPP, an alternative payment program) and Resource and Referral programs providing child care referrals for families, as well as trainings and resources to Merced County child care providers.
Child care support services offered through A.C.C.E.S.S. include early care and education workforce advising and training incentives (AB 212), the Local Child Care and Development Planning Council and the California Preschool Instructional Network (CPIN).
The Head Start/Early Head Start program provides comprehensive child development and related services to children 0 to kindergarten age and pregnant women from income eligible families and children with exceptional needs. Head Start/Early Head Start prepares children intellectually, socially, emotionally, and physically for school and life and assists families in meeting their self-sufficiency goals.
Summary of the Child Development FY 14-15 Budget:
Beginning Balance Revenue Planned Expenditures Ending Fund Balance
$ 106,174 21,034,328
(21.034.328) $ 106,174
52
Merced County Office of Education Merced County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5) TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benelits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo -Transfers of Indirect Costs
9) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9)
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3} Contributions
4 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved
Origin~~~udget Operating Budget Actuai~C;o Date Resource Codes Ob"ect Codes n31
8010-8099 0.00 0.00 0.00
8100-8299 14 460 393.00 14 460 393.00 4 494 087.94
8300-8599 2 332 536.00 2 332 536.00 1 276 762.33
8600-8799 3 507 133.00 3 507 133.00 664 396.48
20 300 062.00 20 300 062.00 6 435 246.75
1000-1999 3 987 042.00 3 987 042.00 1 538 624.44
2000-2999 4 535 441.00 4 535 441.00 1 728 724.75
3000-3999 3 007 037.00 3 007 037.00 1 036 914.14
4000-4999 1125 365.00 1125 365.00 526 891.99
5000-5999 6 263 273.00 6 263 273.00 2 335 123.08
6000-6999 15 000.00 15 000.00 0.00
7100-7299, 7400-7499 0.00 0.00 0.00
7300-7399 1 366 904.00 1 366 904.00 389 541.34
20 300 062.00 20 300 062.00 7 555 819.74
0.00 0.00 11 120 572.99
8900-8929 0.00 0.00 0.00
7600-7629 0.00 0.00 0.00
8930-8979 0.00 0.00 0.00
7630-7699 0.00 0.00 0.00
8980-8999 0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
101
0.00
15142 121.00
2 332 536.00
3 559 671.00
21 034 328.00
4 181 745.00
4 665 692.00
3 208 162.00
1 229 574.00
6 319 208.00
15 000.00
0.00
1 416 949.00
21 034 328.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 1 0249 0000000 Form 121
%Diff Difference Column (Col B & D) B&D
(E) (F)
0.00 0.0%
681 728.00 4.7%
0.00 0.0%
52 538.00 1.5%
1194 703.00 -4.9%
1130 251.00 -2.9%
1199 125.00 -6.6%
(104 209.00 -9.3%
(55 933.00 -0.9%
0.00 0.0%
0.00 0.0%
(50 045.00 -3.7%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 121912014 1:51PM
53
Merced County Office of Education Merced County
Descriotion
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4)
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted c) Committed
Stabilization Arrangements
Other Committments d) Assigned
Other Assignments
Child Development
Child Development
Child Development
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassioned/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software · 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob"ect Codes IAl IBI ICl
0.00 0.00 (1 120 572.99
9791 106 173.56 106 173.56
9793 0.00 0.00
106 173.56 106 173.56
9795 0.00 0.00
106173.56 106173.56
106 173.56 106173.56
9711 0.00 0.00
9712 0.00 0.00
9713 0.00 0.00
9719 0.00 0.00
9740 87 702.17 87702.17
9750 0.00 0.00
9760 0.00 0.00
9780 18 471 .39 18 471.39
0000 9780 18,471.39
0000 9780 18,471.39
0000 9780
9789 0.00 0.00
9790 0.00 0.00
Projected Year Totals
IDl
0.00
106 173.56
0.00
106 173.56
0.00
106 173.56
106173.56
0.00
0.00
0.00
0.00
87702.17
0.00
0.00
18 471.39
18,471.39
0.00
0.00
24 10249 0000000 Form 121
% Diff Difference Column (Col B & D) B&D
lEI IF!
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/912014 1:51PM
54
Merced County Office of Education Merced County
Description
FEDERAL REVENUE
Child Nutrition Programs
Interagency Contracts Between LEAs
NCLB: Title I, Part A, Basic Grants Low-Income and Neglected
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
Child Nutrition Programs
Child Development Apportionments
Pass-Through Revenues from State Sources
State Preschool
All Other State Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Sales
Sale of EquipmenUSupplies
Food Service Sales
Interest
Net Increase (Decrease) in the Fair Value of Investments
Fees and Contracts
Child Development Parent Fees
Interagency Services
All Other Fees and Contracts
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software - 2014.2 .0 File: fundi-b (Rev 06/ 1012014)
2014-15 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob'ect Codes (A) !Bl . lCJ
8220 635 000.00 635,000.00 103 988.28
8285 0.00 0.00 0.00
3010 8290 0.00 0 .00 0.00
All Other 8290 13 825 393.00 13 825 393.00 4 390 099.66
14 460 393.00 14 460,393.00 4 494 087.94
8520 45 000.00 45 000.00 5 937.01
8530 0.00 0.00 0.00
8587 0.00 0.00 0.00
6105 8590 0.00 0.00 0.00
All Other 8590 2 287 536.00 2 287 536.00 1 270 825.32
2 332 536.00 2 332 536.00 1 276 ,762.33
8631 0.00 0.00 0.00
8634 0.00 0.00 0 .00
8660 0.00 0.00 2 517.32
8662 0.00 0.00 0.00
8673 0.00 0 .00 68 223.85
8677 0.00 0 .00 0.00
8689 0.00 0.00 0.00
8699 3 507 133.00 3 507 133.00 593 655.31
8799 0.00 0 .00 0.00
3 507 133.00 3 507 133.00 664 396.48
20 300 062.00 20 300 062.00 6 435 246.75
Projected Year Totals
!Dl
635 000.00
0.00
0.00
14 507 121.00
15142 121.00
45 000.00
0.00
0.00
0.00
2 287 536.00
2 332 536.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3 559 671 .00
0.00
3 559 671 .00
21 034 328.00
24 10249 0000000 Form 121
%Diff Difference Column (Col 8 & D) B&D
lEI IFI
0.00 0 .0%
0.00 0 .0%
0.00 0.0%
681 728.00 4.9%
681 728.00 4.7%
0.00 0.0%
0.00 0 .0%
0.00 0 .0%
0.00 0 .0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0 .0%
52 538.00 1.5%
0.00 0 .0%
52 538.00 1.5%
Printed: 12/912014 1:51 PM
55
Merced County Office of Education Merced County
Descriotion
CERTIFICATED SALARIES
Certificated Teachers' Salaries
Certificated Pupil Support Salaries
Certificated Supervisors' and Administrators' Salaries
Other Certificated Salaries
TOTAL CERTIFICATED SALARIES
CLASSIFIED SALARIES
Classified Instructional Salaries
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASOI/Medicare/Aitemative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPEB, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
Food
TOTAL BOOKS AND SUPPLIES
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b {Rev 06/1012014)
2014-15 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob ·eel Codes lA I n31 ICI
1100 3,279 259.00 3 279 259.00 1 180 048.76
1200 0.00 0 .00 0.00
1300 707 783.00 707 783.00 358 575.68
1900 0.00 0.00 0.00
3 987 042.00 3 987 042.00 1 538 624.44
2100 179,658.00 179 658.00 64 249.68
2200 1 583 579.00 1,583 579.00 589 471 .86
2300 1 466 470.00 1,466 470.00 577 063.68
2400 1 283 853.00 1 283 853.00 497 328.32
2900 21 881 .00 21 881 .00 611 .21
4 535 441 .00 4 535 441.00 1 728 724.75
3101-3102 319 754.00 319 754.00 130 994.25
3201-3202 523 028.00 523 028.00 201 413.44
3301-3302 404 374.00 404,374.00 150 051.05
3401-3402 1 539 091 .00 1 539 091.00 444,242.44
3501-3502 4 239.00 4 239.00 1 634.27
3601-3602 115 505.00 115 505.00 69 401.23
3701-3702 101 046.00 101 046.00 39 170.56
3751-3752 0.00 0.00 0.00
3901-3902 0.00 0.00 6.90
3 007 037.00 3 007 037.00 1 036 914.14
4 100 0.00 0 .00 0.00
4200 24 968.00 24 968.00 0.00
4300 766 850.00 766 850.00 325 592.13
4400 3 547.00 3 547 .00 38 884.08
4700 330 000.00 330 000.00 162 415.78
1 125 365.00 1 125 365.00 526 891 .99
Projected Year Totals
IDI
3 297 087.00
0.00
884,658.00
0.00
4 181 745.00
181 466.00
1 659 955.00
1 472 668.00
1 330 003.00
21 600.00
4 665 692.00
362 837.00
514 743.00
396 636.00
1 644 919.00
4 262.00
180 408.00
102 357.00
0.00
0.00
3 206162.00
0.00
31 263.00
852 910.00
3 547.00
341 854.00
1 229 574.00
24 1 0249 0000000 Form 121
%Diff Difference Column (Col B & Dl B&D
lEI (FI
(17 828.00 -0.5%
0.00 0.0%
(176 875.00 -25.0%
0.00 0.0%
(194 703.00 -4.9%
(1 808.00 -1 .0%
(76,376.00 -4.8%
(6 198.00 -0.4%
(46 150.00 -3.6%
281.00 1.3%
(130 251 .00 -2.9%
(43 083.00 -13.5%
8 285.00 1.6%
7 738.00 1.9%
(105 828.00 -6.9%
(23.00 -0.5%
(64 903.00 -56.2%
(1 311.00 -1 .3%
0.00 0.0%
0.00 0.0%
(199125.00 -6.6%
0.00 0.0%
(6 295.00 -25.2%
(86 060.00 -11.2%
0.00 0.0%
111 854.00 -3.6%
(104 209.00 -9.3%
Printed: 12/912014 1:51 PM
56
2014-15 First Interim Child Development Fund Merced County Office of Education
Merced County Revenues, Expenditures, and Changes in Fund Balance
Description Resource Codes
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Dues and Memberships
Insurance
Operations and Housekeeping Services
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs - lnterfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others
Debt Service
Debt Service - Interest
Other Debt Service - Principal
TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs)
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - lnterfund
TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/1012014)
Ob'ect Codes
5100
5200
5300
5400-5450
5500
5600
5710
5750
5800
5900
6100
6170
6200
6400
6500
7299
7438
7439
7350
Board Approved Original Budget Operating Budget Actuals To Date
(A) u3J (C)
0.00 0.00 0.00
167 953.00 167 953.00 55 949.05
17 033.00 17 033.00 14 973.33
23 732.00 23 732.00 34 451.59
182 052.00 182 052.00 75 318.30
602,806.00 602 806.00 318 820.66
0.00 0.00 0.00
145 063.00 145 063.00 16 237.50
5 061 781.00 5 061 781.00 1 808181 .51
62 853.00 62,853.00 11191.14
6 263 273.00 6 263 273.00 2 335 123.08
0.00 0 .00 0.00
0.00 0.00 0 .00
0.00 0.00 0 .00
15 000.00 15 000.00 0.00
0.00 0.00 0.00
15 000.00 15 000.00 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
1 366 904.00 1 366 904.00 389 541.34
1 366 904.00 1 366 904.00 389 541.34
20 300 062.00 20 300 062.00 7 555 819.74
Projected Year Totals
(D)
0.00
167 591.00
17 033.00
23 732.00
182 052.00
598 71 1.00
0.00
145 063.00
5122 171.00
62 853.00
6 319 206.00
0.00
0.00
0.00
15 000.00
0.00
15 000.00
0.00
0.00
0.00
0.00
1 416 949.00
1 416 949.00
21 034 328.00
24 1 0249 0000000 Form 121
%Diff Difference Column (Col B & 0) B&D
(E) (F)
0.00 0.0%
362.00 0.2%
0.00 0.0%
0.00 0.0%
0.00 0 .0%
4 095.00 0.7%
0.00 0.0%
0.00 0.0%
(60 390.00 -1.2%
0.00 0.0%
(55 933.00 -0.9%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0 .0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(50 045.00 -3.7%
(50 045.00 -3.7%
Printed: 121912014 1:51 PM
57
Merced County Office of Education Merced County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund
Other Authorized tnterfund Transfers In
(a) TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
Other Authorized lntertund Transfers Out
lbl TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Capital Leases
All Other Financing Sources
(c) TOTAL SOURCES
USES
All Other Financing Uses
ldl TOTAL USES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c- d + e)
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Child Development Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob"ect Codes (A) IBl (C)
8911 0.00 0.00 0.00
8919 0.00 0.00 0.00
0.00 0.00 0.00
7619 0.00 0.00 0.00
0.00 0.00 0.00
8971 0.00 0.00 0.00
8972 0.00 0.00 0.00
8979 0.00 0.00 0.00
0.00 0.00 0.00
7699 0.00 0.00 0 .00
0.00 0.00 0.00
8980 0.00 0.00 0 .00
8990 0.00 0.00 0 .00
0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 1 0249 0000000 Form 121
%Diff Difference Column (Col B & D) B&D
IE (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0 .0%
0.00 0 .0%
0.00 0 .0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/912014 1:51 PM
58
Merced County Office of Education Merced County
Resource Description
9010 Other Restricted Local
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 04/30/201 2)
First Interim Child Development Fund
Exhibit: Restricted Balance Detail 24 10249 0000000
Form 121
2014/15 Projected Year Totals
87,702.17
87,702.17
Printed: 12/9/2014 1:51 PM
59
Special Reserve for Other Than Capital Outlay
Fund 17
This fund is used for the accumulation of general fund dollars reserved for economic uncertainties or to cover cash flow shortages in other funds. Expenditures may not be made from this fund. Amounts from this fund must be transferred to other authorized funds before expenditures can be made.
This fund is used to cover temporary cash flow shortages in the operating funds 01 and 12. At the start of 2014-15, $3,000,000 had been borrowed by the general fund (01) to cover potential cash flow shortages. The funds have been paid back to fund 17. The Child Development fund (12) borrowed $2,000,000 in the beginning of fiscal year 14-15. The temporary cash loan is projected to be outstanding as of June 30, 2015 due to the nature of the funding for the grants and contracts in the Child Development fund. The majority of the funding is on a reimbursement basis.
Beginning Balance Interest Revenue
Summary of Fund 17 FY 14-15 Budget:
Permanent Transfers In or (Out) Ending Fund Balance
Assigned: Unexpected Facility Repairs Reserve for Economic Uncertainties
$ 13,614,694 105,000
0 $ 13,719,694
$ 1,603,164 $ 12,116,530
60
Merced County Office of Education Merced County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
51TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo - Transfers of Indirect Costs
91 TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - B91
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
41 TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software · 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Special Reserve Fund for Other Than Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget
81 Actuals To Date
Resource Codes Ob'ect Codes (AI _(CI
8010-8099 0.00 0.00 0.00
8100-8299 0.00 0.00 0.00
8300-8599 0.00 0.00 0.00
8600-8799 105 000.00 105 000.00 12 088.45
105 000.00 105 000.00 12 088.45
1000-1999 0.00 0.00 0.00
2000-2999 0.00 0.00 0.00
3000-3999 0.00 0.00 0.00
4000-4999 0.00 0.00 0.00
5000-5999 0.00 0.00 0.00
6000-6999 0.00 0.00 0.00
7100-7299, 7400-7499 0.00 0.00 0.00
7300-7399 0.00 0.00 0.00
0.00 0.00 0.00
105 000.00 105 000.00 12 088.45
8900-8929 0.00 0.00 0.00
7600-7629 0.00 0.00 0.00
8930-8979 0.00 0.00 0.00
7630-7699 0.00 0.00 0.00
8980-8999 0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
IDI
0.00
0.00
0.00
105 000.00
105 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
105 000.00
0.00
0.00
0.00
0.00
0.00
0.00
24 1 0249 0000000 Form 171
%Diff Difference Column (Col B & Dl B&D
lEI IFI
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/9!2014 1:51 PM
61
Merced County Office of Education Merced County
Description
E. NET INCREASE (DECREASE) IN FUND
BALANCE IC + D41
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustmenls
c) As of July 1- Audited (F1a + F1b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Committments d) Assigned
Other Assignments
Unexpected Facility Repairs
Other Faciltiy Repairs
Unexpected Facility Repairs
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Special Reserve Fund for Other Than Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob"ect Codes !AI !BI ICI
105 000.00 105 000.00 12 088.45
9791 13 614 693.72 13 614 693.72
9793 0.00 0.00
13 614,693.72 13 614 693.72
9795 0.00 0.00
13 614 693.72 13 614 693.72
13 719 693.72 13 719 693.72
9711 0.00 0.00
9712 0.00 0.00
9713 0.00 0.00
9719 0.00 0.00
9740 0.00 0.00
9750 0.00 0.00
9760 0.00 0.00
9780 1 603 164.00 1 603 164.00
0000 9780 1,603,164.00
0000 9780 1 603.164.00
0000 9780
9789 12 116 529.72 12 116 529.72
9790 0.00 0.00
Projected Year Totals
(D)
105 000.00
13 614 693.72
0.00
13 614 693.72
0.00
13 614 693.72
13 719 693.72
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1 603 164.00
1,603,164.00
12 116 529.72
0.00
24 1 0249 0000000 Form 171
%Diff Difference Column (Col B & D) B&D
.(EI IFI
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 1219/2014 1:51PM
62
Merced County Office of Education Merced County
Description
OTHER LOCAL REVENUE
Sales
Sale of EquipmenVSupplies
Interest
Net Increase (Decrease) in the Fair Value of Investments
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF
Other Authorized lnterfund Transfers In
Cal TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: General Fund/CSSF
To: State School Building Fund/
County School Facilities Fund
Other Authorized lnterfund Transfers Out
Cbl TOTAL INTERFUND TRANSFERS OUT
CONTRIBUTIONS
Contributions from Restricted Revenues
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a- b +e)
California Dept of Education SACS Financial Reporting Software· 2014.2.0 File: fundi-b (Rev 06/10/2014)
2014-15 First Interim Special Reserve Fund for Other Than Capital Outlay Projects
Revenues, Expenditures, and Changes in Fund Balance
Board Approved
Resource Codes Ob'ect Codes Origin~~~udget Operati~:l Budget Actuai~C;o Date
8631 0.00 0.00 0.00
8660 105 000.00 105 000.00 12 088.45
8662 0.00 0.00 0.00
105 000.00 105 000.00 12 088.45
105 000.00 105 000.00 12 088.45
8912 0.00 0.00 0.00
8919 0.00 0.00 0.00
0.00 0.00 0.00
7612 0.00 0.00 0.00
7613 0.00 0.00 0.00
7619 0.00 0.00 0.00
0.00 0.00 0.00
8990 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Projected Year
T~b~ls
0.00
105 000.00
0.00
105 000.00
105 000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 10249 0000000 Form 171
%Diff Difference Column )Col B & D) B&D
lEI IFI
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/912014 1:51 PM
63
First Interim Merced County Office of Education Special Reserve Fund for Other Than Capital Outlay Projects 24 10249 0000000
Form 171 Merced County Exhibit: Restricted Balance Detail
Resource Description
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/201 2)
2014/15 Projected Year Totals
0.00
Printed: 12/9/2014 1:51PM
64
Special Reserve Fund for Postemployment Benefits Fund 20
The post employment benefits fund was created in fiscal year 1996-97 exclusively for the purpose of establishing a reserve to fund the future cost of retiree's health and welfare benefits for eligible employees.
In August of 2014, a revised actuarial study was completed to update the total amount of the future liability of post employment benefits. The accrued liability of the MCOE for all benefits of current and future retirees' is $10,355,875. The report is based on information as of July 2013. The total unfunded liability of over $10.3 million does not include the dollars held in this reserve fund. In order to be legally applied to the liability under GASB (Governmental Accounting Standards Board) Statement 45, dollars must be held in an irrevocable trust. MCOE selected to maintain this balance locally for flexibility in cash flow needs and in case the total liability should decrease, we would not be "overfunding" the liability.
GASB 45 requires accounting for the cost and liability associated with the retiree health benefits on an accrual basis. MCOE has established an irrevocable trust fund to accumulate the contributions promised to pay all retiree benefits and to process the actual monthly payments of health benefit premiums for the retirees. The initial $2,000,000 deposit to the trust occurred in July 2008. MCOE will be fully funding the annual required contribution (ARC). As of the latest actuarial study which includes our $2,000,000 deposit to the irrevocable trust fund, the ARC is $862,663.
Future liability totals can change based on several factors including increased health costs, or the movement of staff. In order to maintain an accurate projection of the liability and ensure the annual expenses are covered, an actuarial study is conducted every two years.
Beginning Balance Interest Revenue
Summary of Fund 20 FY 14-15 Budget:
Assigned: Post Employment Benefits
$ 488,326 4.845
$ 493,171
65
Merced County Office of Education Merced County
Descriotion
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
5\ TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo · Transfers of Indirect Costs
9) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS • B9l
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Special Reserve Fund for Postemployment Benefits
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob'ect Codes lA I IBI ICI
8010-8099 0.00 0.00 0.00
8100-8299 0.00 0.00 0.00
8300-8599 0.00 0.00 0.00
8600-8799 4 845.00 4 845.00 2 128.56
4 845.00 4 845.00 2 128.56
1000-1999 0.00 0.00 0.00
2000-2999 0.00 0.00 0.00
3000-3999 0.00 0.00 0.00
4000-4999 0.00 0.00 0.00
5000-5999 0.00 0.00 0.00
6000-6999 0.00 0.00 0.00
7100-7299,
7400-7499 0.00 0.00 0.00
7300-7399 0.00 0.00 0.00
0.00 0.00 0.00
4 845.00 4 845.00 2 128.56
8900-8929 0.00 0.00 0.00
7600-7629 0.00 0.00 0.00
8930-8979 0.00 0.00 0.00
7630-7699 0.00 0.00 0.00
8980-8999 0.00 0.00 0.00
0.00 0.00 0.00
Projected Year
T~b~ls
0.00
0.00
0.00
4 845.00
4 845.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4 845.00
0.00
0.00
0.00
0.00
0.00
0.00
24 10249 0000000 Form 201
%Diff Difference Column (Col B & D) B&D
lEI IFI
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 121912014 1:51 PM
66
Merced County Office of Education Merced County
Description
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4l
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 -Audited (F1 a + F1 b)
d) Other Restatements
e) Adjusted Beginning Balance (Ftc+ F1d)
2) Ending Balance. June 30 (E + F1e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Restricted
c) Committed
Stabilization Arrangements
Other Committments d) Assigned
Other Assignments
Post Employment Benefits
Post Employment Benefits
Post Employment Benefits
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/1012014)
2014-15 First Interim Special Reserve Fund for Postemployment Benefits
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget
Resource Codes Ob·ect Codes (A) !Bl
4 845.00 4 845.00
9791 488 326.04 488 326.04
9793 0.00 0.00
488 326.04 488 326.04
9795 0.00 0.00
488 326.04 488 326.04
493 171.04 493 171 .04
9711 0.00 0.00
9712 0.00 0.00
9713 0.00 0.00
9719 0.00 0.00
9740 0.00 0.00
9750 0.00 0.00
9760 0.00 0.00
9780 493 171.04 493 171.04
0000 9780 493.171.04
0000 9780 493.171.04
0000 9780
9789 0.00 0.00
9790 0.00 0.00
Projected Year Actuals To Date Totals
(C) (D)
2 128.56 4 845.00
488 326.Q4
0.00
488 326.04
0.00
488 326.04
493 171.04
0.00
0.00
0.00
0.00
0.00
0.00
0.00
493 171.04
493,171.04
0.00
0.00
24 10249 0000000 Form 201
%0iff Difference Column (Col B & D) B&D
(E) (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/912014 1:51 PM
67
Merced County Office of Education Merced County
Description
OTHER LOCAL REVENUE
Interest
Net Increase (Decrease) in the Fair Value of Investments
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF
Other Authorized lnterfund Transfers In
(a) TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: General Fund/CSSF
To: State School Building Fund/ County School Facilities Fund
Other Authorized lnterfund Transfers Out
{b) TOTAL INTER FUND TRANSFERS OUT
CONTRIBUTIONS
Contributions from Restricted Revenues
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a - b+ e)
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/10/2014)
2014-15 First Interim Special Reserve Fund for Postemployment Benefits
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Resource Codes Ob"ect Codes CAl nil {Cl
8660 4 845.00 4 845.00 2 128.56
8662 0.00 0.00 0.00
4,845.00 4 845.00 2 128.56
4 845.00 4 845.00 2 128.56
8912 0.00 0.00 0.00
8919 0.00 0.00 0.00
0.00 0.00 0.00
7612 0.00 0.00 0 .00
7613 0.00 0.00 0.00
7619 0.00 0.00 0.00
0.00 0.00 0.00
8990 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
{01
4 845.00
0.00
4 845.00
4 845.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 1 0249 0000000 Form 201
%0iff Difference Column (Col B & D) B&D
CEI CFl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 121912014 1:51 PM
68
Merced County Office of Education Merced County
Resource Description
Total, Restricted Balance
California Dept of Education
First Interim Special Reserve Fund for Postemployment Benefits
Exhibit: Restricted Balance Detail
SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 04/30/201 2)
24 10249 0000000 Form 201
2014/15 Projected Year Totals
0.00
Printed: 12/9/2014 1:51PM
69
County School Facilities Fund Fund 35
This State School Building Fund was established in fiscal year 1998-99. Originally, MCOE's Special Education Department applied to the State for available funds to provide additional facilities to serve students with severe disabilities. In subsequent years, the program was expanded to include facilities for Community School students. To date, twenty-nine projects have been completed.
Current f Planned Projects: We have received planning funds for a Special Education project located at Stefani Elementary in Merced. This project is both modular and permanent construction. This project is on the Office of Public School Construction (OPSC) and is currently not funded.
MCOE applied for these funds under financial hardship status. This status was granted since MCOE is not allowed to collect developer fees or issue bonds to fund building projects. As a result, these projects are 100o/o funded by the State through voter approved bonds.
Summary of the Facilities Fund FY 14-15 Budget:
Beginning Balance Interest Revenue Revenue Planned Expenditures Restricted Ending Fund Balance
$ 5,183,599 25,000
1,940,132 (3.393.644)
$ 3,755,087
70
Merced County Office of Education Merced County
Description
A. REVENUES
1) LCFF Sources
2) Federal Revenue
3) Other State Revenue
4) Other Local Revenue
51 TOTAL REVENUES
B. EXPENDITURES
1) Certificated Salaries
2) Classified Salaries
3) Employee Benefits
4) Books and Supplies
5) Services and Other Operating Expenditures
6) Capital Outlay
7) Other Outgo (excluding Transfers of Indirect Costs)
8) Other Outgo M Transfers of Indirect Costs
9) TOTAL EXPENDITURES
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (AS - B9l
D. OTHER FINANCING SOURCES/USES
1) lnterfund Transfers a) Transfers In
b) Transfers Out
2) Other Sources/Uses
a) Sources
b) Uses
3) Contributions
4) TOTAL OTHER FINANCING SOURCES/USES
California Dept of Education SACS Financial Reporting Software - 20 14.2.0 File: fundi-d (Rev 05113/2014)
Resource Codes
2014-15 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob · ect Codes !AI !Bl (C)
8010-8099 0.00 0.00 0.00
8100-8299 0.00 0.00 0.00
8300-8599 0.00 0.00 1 940 132.00
8600-8799 25 000.00 25 000.00 8 112.50
25 000.00 25 000.00 1 948 244.50
1000-1999 0.00 0.00 0.00
2000-2999 0.00 0.00 0.00
3000-3999 0.00 0.00 0.00
4000-4999 0.00 0.00 0.00
5000-5999 0.00 0.00 0.00
6000-6999 0.00 0.00 732 685.24
7100-7299, 7400-7499 1 374 555.00 1 374 555.00 0.00
7300-7399 0.00 0.00 0.00
1 374 555.00 1 374 555.00 732 685.24
(1 349 555.00 (1 349 555.00 1 215 559.26
8900-8929 0.00 0.00 0.00
7600-7629 0.00 0.00 0.00
8930-8979 0.00 0.00 0.00
7630-7699 0.00 0.00 0.00
8980-8999 0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
(D)
0.00
0.00
1 940 132.00
25 000.00
1 965 132.00
0.00
0.00
0.00
0.00
0.00
2 019 088.98
1 374 555.00
0.00
3 393 643.98
1428511.98
0.00
0.00
0.00
0.00
0.00
0.00
24 10249 0000000 Form 351
%Diff Difference Column (Col B & D) B&D
lEI (F)
0.00 0.0%
0.00 0.0%
1 940 132.00 New
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
(2 019 088.98 New
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 121912014 1:51 PM
71
Merced County Office of Education Merced County
Description
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4l
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance a) As of July 1 - Unaudited
b) Audit Adjustments
c) As of July 1 - Audited (F1 a + F1 b)
d) Other Restatements
e) Adjusted Beginning Balance (F1c + F1d)
2) Ending Balance, June 30 (E + F1 e)
Components of Ending Fund Balance a) Nonspendable
Revolving Cash
Stores
Prepaid Expenditures
All Others
b) Legally Restricled Balance c) Committed
Stabilization Arrangements
Other Commitments d) Assigned
Other Assignments
State Funded Facility Projects
State Funded Facility Projects
State Funded Facility Projects e) Unassigned/Unappropriated
Reserve for Economic Uncertainties
Unassioned/Unaoorooriated Amount
California Dept of Education SACS Financial Reporting Software · 2014.2 .0 File: fundi-d (Rev 05/1312014)
Resource Codes
0000
0000
0000
2014-15 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob'ect Codes IAI IBl (C)
11 349 555.00 11 349 555.00 1 215 559.26
9791 5 183 598.61 5,183 598.61
9793 0.00 0.00
5,183,598.61 5,183 598.61
9795 0.00 0.00
5183 598.61 5 183 598.61
3 834 043.61 3 834 043.61
9711 0.00 0.00
9712 0.00 0.00
9713 0.00 0.00
9719 0.00 0.00
9740 3 504 734.40 3 504 734.40
9750 0.00 0.00
9760 0.00 0.00
9780 329 309.21 329 309.21
9780 329,309.21
9780 329,309.21
9780
9789 0.00 0.00
9790 0.00 0.00
Projected Year Totals
(D)
11428511.98
5 183 598.61
0.00
5 183 598.61
0.00
5 183 598.61
3 755 086.63
0.00
0.00
0.00
0.00
3 425 777.42
0.00
0.00
329 309.21
329,309.21
0.00
0.00
24 10249 0000000 Form 351
%Diff Difference Column (Col B& D) B&D
(E) (F)
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/912014 1:51 PM
72
Merced County Office of Education Merced County
Description
FEDERAL REVENUE
All Other Federal Revenue
TOTAL FEDERAL REVENUE
OTHER STATE REVENUE
School Facilities Apportionments
Pass-Through Revenues from State Sources
All Other Slate Revenue
TOTAL OTHER STATE REVENUE
OTHER LOCAL REVENUE
Sales
Sale of Equipment/Supplies
Leases and Rentals
Interest
Net Increase (Decrease) in the Fair Value of Investments
Other Local Revenue
All Other Local Revenue
All Other Transfers In from All Others
TOTAL OTHER LOCAL REVENUE
TOTAL REVENUES
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/1312014)
Resource Codes
2014-15 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob'ect Codes tAl nil (C)
8290 0.00 0.00 0.00
0.00 0.00 0.00
8545 0.00 0.00 1 940 132.00
8587 0.00 0.00 0.00
8590 0.00 0.00 0.00
0.00 0.00 1 940 132.00
8631 0.00 0.00 0.00
8650 0.00 0.00 0.00
8660 25 000.00 25 000.00 8 112.50
8662 0.00 0 .00 0 .00
8699 0.00 0.00 0.00
8799 0.00 0.00 0 .00
25 000.00 25 000.00 8112.50
25 000.00 25 000.00 1 948 244.50
Projected Year Totals
(D)
0.00
0.00
1 940 132.00
0.00
0.00
1 940 132.00
0.00
0.00
25 000.00
0.00
0.00
0.00
25 000.00
1 965 132.00
24 10249 0000000 Form 351
o/oDiff Difference Column (Col B & D) B&D
(E) (F)
0.00 0.0%
0.00 0.0%
1 940 132.00 New
0.00 0.0%
0.00 0.0%
1 940 132.00 New
0.00 0.0%
0.00 0.0%
0.00 0 .0%
0.00 0 .0%
0.00 0.0%
0.00 0.0%
0.00 0 .0%
Printed: 12/912014 1:51 PM
73
Merced County Office of Education Merced County
Oescriotion
CLASSIFIED SALARIES
Classified Support Salaries
Classified Supervisors' and Administrators' Salaries
Clerical, Technical and Office Salaries
Other Classified Salaries
TOTAL CLASSIFIED SALARIES
EMPLOYEE BENEFITS
STRS
PERS
OASDI/Medicare/Aiternative
Health and Welfare Benefits
Unemployment Insurance
Workers' Compensation
OPEB, Allocated
OPES, Active Employees
Other Employee Benefits
TOTAL EMPLOYEE BENEFITS
BOOKS AND SUPPLIES
Books and Other Reference Materials
Materials and Supplies
Noncapitalized Equipment
TOTAL BOOKS AND SUPPLIES
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services
Travel and Conferences
Insurance
Operations and Housekeeping Services
Resource Codes
Rentals, Leases, Repairs, and Noncapitalized Improvements
Transfers of Direct Costs
Transfers of Direct Costs ~ lnterfund
Professional/Consulting Services and Operating Expenditures
Communications
TOTAL SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education SACS Financial Reporting Software~ 2014 .2.0 File: fundi-d (Rev 05/1312014)
2014-15 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob·ect Codes (A) (B) (CI
2200 0.00 0.00 0.00
2300 0.00 0.00 0.00
2400 0.00 0.00 0.00
2900 0.00 0.00 0.00
0.00 0.00 0.00
3101-3102 0.00 0.00 0.00
3201-3202 0.00 0.00 0.00
3301-3302 0.00 0.00 0.00
3401-3402 0.00 0.00 0.00
3501-3502 0.00 0.00 0.00
3601-3602 0.00 0.00 0.00
3701-3702 0.00 0.00 0.00
3751-3752 0.00 0.00 0.00
3901-3902 0.00 0.00 0.00
0.00 0.00 0.00
4200 0.00 0.00 0.00
4300 0.00 0.00 0.00
4400 0.00 0.00 0.00
0.00 0.00 0.00
5100 0.00 0.00 0.00
5200 0.00 0.00 0.00
5400-5450 0.00 0.00 0.00
5500 0.00 0.00 0.00
5600 0.00 0.00 0.00
5710 0.00 0.00 0.00
5750 0.00 0.00 0.00
5800 0.00 0.00 0.00
5900 0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
(DI
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 10249 0000000 Form 351
%Diff Difference Column (Col B & D) B&D
(El (Fl
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 1219/2014 1:51 PM
74
Merced County Office of Education Merced County
Description
CAPITAL OUTLAY
Land
Land Improvements
Buildings and Improvements of Buildings
Books and Media for New School Libraries or Major Expansion of School Libraries
Equipment
Equipment Replacement
TOTAL CAPITAL OUTLAY
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass~ Through Revenues
To Districts or Charter Schools
To County Offices
To JPAs
All Other Transfers Out to All Others
Debt Service
Debt Service- Interest
Other Debt Service - Principal
Resource Codes
TOTAL OTHER OUTGO (excluding Transfers of Indirect Costs)
TOTAL EXPENDITURES
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 05/1312014)
2014-15 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob · ect Codes (A) tEll !Cl
6100 0.00 0.00 0.00
6170 0.00 0.00 0.00
6200 0.00 0.00 728,696.19
6300 0.00 0.00 0.00
6400 0.00 0.00 3,989.05
6500 0.00 0.00 0.00
0.00 0.00 732 685.24
7211 0.00 0.00 0.00
7212 0.00 0.00 0.00
7213 0.00 0.00 0.00
7299 1 374 555.00 1 374 555.00 0.00
7438 0.00 0.00 0.00
7439 0.00 0.00 0.00
1 374 555.00 1 374 555.00 0.00
1 374 555.00 1 374 555.00 732 685.24
Projected Year Totals
(D)
0.00
0.00
2 008 047.98
0.00
11,041.00
0.00
2 019 088.98
0.00
0.00
0.00
1 374 555.00
0.00
0.00
1 374 555.00
3 393 643.98
24 1 0249 0000000 Form 351
%Diff Difference Column (Col B & D) B&D
(E) (F)
0.00 0.0%
0.00 0.0%
12 008 047.98 New
0.00 0.0%
(11 041.00 New
0.00 0.0%
(2 019 088.98 New
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0 .0%
Printed: 121912014 1:51PM
75
Merced County Office of Education Merced County
Description
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
To: State School Building Fund/ County School Facilities Fund
From: All Other Funds
Other Authorized lnterfund Transfers In
(a) TOTAL INTERFUND TRANSFERS IN
INTERFUND TRANSFERS OUT
To: State School Building Fund/
County School Facilities Fund
Other Authorized lnterfund Transfers Out
(b) TOTAL INTERFUND TRANSFERS OUT
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease-
Purchase of Land/Buildings
Long-Term Debt Proceeds
Proceeds from Certificates of Participation
Proceeds from Capital Leases
Proceeds from Lease Revenue Bonds
All Other Financing Sources
(c) TOTAL SOURCES
CONTRIBUTIONS
Contributions from Unrestricted Revenues
Contributions from Restricted Revenues
(e) TOTAL CONTRIBUTIONS
TOTAL, OTHER FINANCING SOURCES/USES (a- b + c +e)
California Dept of Education SACS Financial Reporting Software~ 2014.2.0 File: fundi-d (Rev 05/13/2014)
Resource Codes
2014-15 First Interim County School Facilities Fund
Revenues, Expenditures, and Changes in Fund Balance
Board Approved Original Budget Operating Budget Actuals To Date
Ob"ect Codes (A) tEll (C)
8913 0.00 0.00 0.00
8919 0.00 0.00 0.00
0.00 0.00 0.00
7613 0.00 0.00 0.00
7619 0.00 0.00 0.00
0.00 0.00 0.00
8953 0.00 0.00 0.00
8971 0.00 0.00 0.00
8972 0.00 0.00 0.00
8973 0.00 0.00 0.00
8979 0.00 0.00 0.00
0.00 0.00 0.00
8980 0.00 0.00 0.00
8990 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
Projected Year Totals
(D)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24 1 0249 0000000 Form 351
%Diff Difference Column (Col B & D) B&D
(E) jEl_
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
0.00 0.0%
Printed: 12/912014 1:51 PM
76
Merced County Office of Education Merced County
Resource Description
First Interim County School Facilities Fund
Exhibit: Restricted Balance Detail
7710 State School Facilities Projects
Total, Restricted Balance
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 04/18/2012)
24 10249 0000000 Form 351
2014/15 Projected Year Totals
3,425, 777.42
3,425,777.42
Printed: 12/9/2014 1:51 PM
77
Merced County Office of Education Merced County
Description
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) 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 A 1 above)
4. Total, District Regular ADA (Sum of Lines A1 through A3)
5. District Funded County Program ADA a. County Community Schools
per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year-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 A5a through A5e)
6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f)
7. Adults in Correctional Facilities 8. Charter School ADA
(Enter Charter School ADA using Tab C. Charter School ADA)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: adai (Rev 06/23/2014)
2014-15 First Interim AVERAGE DAILY ATTENDANCE
ESTIMATED FUNDED ADA ESTIMATED
ESTIMATED Board P-2 REPORT FUNDED ADA Approved ADA
Original Operating Projected Year Budget Budget Totals
CAl CB) CCI
52,600.14 52,600.14 53,376.41
0.00 0.00 0.00
0.00 0.00 0.00
52,600.14 52,600.14 53,376.41
121.00 121.00 121.00 571.63 571.63 580.37
10.82 10.82 11.16 0.97 0.97 1.00
0.00 0.00 0.00
704.42 704.42 713.53
53,304.56 53,304.56 54,089.94 0.00 0.00 0.00
ESTIMATED FUNDED ADA
Projected Year Totals
(D)
53,376.41
0.00
0.00
53,376.41
121 .00 580.37
11.16 1.00
0.00
713.53
54,089.94 0.00
DIFFERENCE (Col. D-B)
(E)
776.27
0.00
0.00
776.27
0.00 8.74 0.34 0.03
0.00
9.11
785.38 0.00
24 10249 0000000 Form AI
PERCENTAGE DIFFERENCE
(Col. E/ B) (F)
1%
0%
0%
1%
0% 2% 3% 3%
0%
1%
1% 0%
Printed: 12/9/2014 1:51 PM
78
Merced County Office of Education Merced County
Description
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) 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)
3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1e and B2f)
4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA
(Enter Charter School ADA using Tab C. Charter School ADA)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: adai (Rev 06/23/2014)
2014-15 First Interim AVERAGE DAILY ATTENDANCE
ESTIMATED FUNDED ADA ESTIMATED
ESTIMATED Board P-2 REPORT FUNDED ADA Approved ADA
Original Operating Projected Year Budget Budget Totals
(A) (B) (C)
0.00 0.00 0.00 0.00 0.00 0.00
90.00 90.00 90.00
363.00 363.00 365.64
453.00 453.00 455.64
121 .00 121 .00 121 .00 571 .63 571 .63 580.37
10.82 10.82 11 .16 0.97 0.97 1.00
0.00 0.00 0.00
704.42 704.42 713.53
1 '157.42 1,157.42 1,169.17 0.00 0.00 0.00
53,393.56 53,393.56 53,376.41
ESTIMATED FUNDED ADA
Projected Year Totals
(D)
0.00 0.00
90.00
365.64
455.64
121 .00 580.37
11 .16 1.00
0.00
713.53
1,169.17 0.00
53,376.41
DIFFERENCE (Col. D-B)
(E)
0.00 0.00 0.00
2.64
2.64
0.00 8.74 0.34 0.03
0.00
9.11
11 .75 0.00
(17.15)
24 1 0249 0000000 Form AI
PERCENTAGE DIFFERENCE
(Col. E I B) .(F)
0% 0% 0%
1%
1%
0% 2% 3% 3%
0%
1%
1% 0% 0%
Printed: 12/9/201 4 1:51 PM
79
Merced County Office of Education Merced County
Description C. CHARTER SCHOOL ADA
2014-15 First Interim AVERAGE DAILY ATTENDANCE
ESTIMATED FUNDED ADA ESTIMATED
ESTIMATED Board P-2 REPORT FUNDED ADA Approved ADA
Original Operating Projected Year Budget Budget Totals
(A) (B) (C)
ESTIMATED FUNDED ADA
Projected DIFFERENCE Year Totals (Col. D-B)
(D) (E)
24 10249 0000000 Form AI
PERCENTAGE DIFFERENCE
(Col. E/B) (F)
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.
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) 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/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, Charter School Funded County Program ADA (Sum of Lines C3a through C3e)
4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1 C2e and C3f)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: adai (Rev 06/23/2014)
89.00 89.00 83.00 83.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
89.00 89.00 83.00 83.00
(6.00) -7%
0.00 0% 0.00 0% 0.00 0%
0.00 0%
0.00 0%
0.00 0% 0.00 0% 0.00 0% 0.00 0%
0.00 0%
0.00 0%
(6.00) -7%
Printed: 12/9/2014 1:51 PM
80
Mer
ced
Cou
nty
Offi
ce o
f Edu
catio
n M
erce
d C
ou
r-
LCF
F/R
even
ue L
imit
Sou
rces
P
rinci
pal A
ppor
tionm
ent
Pro
pert
y T
axe
s M
isce
llane
ous
Fun
ds
Fed
era
l Rev
enue
O
ther
Sta
te R
even
ue
Oth
er L
ocal
Rev
enue
ln
terf
und
Tra
nsfe
rs In
A
ll O
ther
Fin
anci
ng S
ourc
es
TO
TA
L R
EC
EIP
TS
D
ISB
UR
SE
ME
NT
S
Cer
tific
ated
Sal
arie
s C
lass
ified
Sal
arie
s E
mpl
oyee
Ben
efits
B
ooks
and
Sup
plie
s S
ervi
ces
Cap
ital
Out
lay
Oth
er O
utgo
ln
terf
und
Tra
nsfe
rs O
ut
All
Oth
er F
inan
cing
Use
s
Cas
h N
ot In
Tre
asur
y A
ccou
nts
Rec
eiva
ble
Due
Fro
m O
ther
Fun
ds
Sto
res
Pre
paid
Exp
endi
ture
s O
ther
Cur
rent
Ass
ets
Def
erre
d O
utflo
ws
of R
esou
rces
S
UB
TO
TA
L Li
abili
ties
and
Def
erre
d In
flow
s
8010
-801
9 80
20-8
079
8080
-809
9 81
00-8
299
8300
-859
9 86
00-8
799
8910
-892
9 89
30-8
979
1000
-199
9 20
00-2
999
3000
-399
9 40
00-4
999
5000
-599
9 60
00-6
599
7000
-749
9 76
00-7
629
7630
-769
9
Firs
t In
terim
20
14-1
5 IN
TE
RIM
RE
PO
RT
C
ashf
low
Wor
kshe
et -
be
r O
cto
be
r N
ove
mb
er
De
cem
be
r
24 1
0249
000
0000
F
orm
CA
SH
9111
-919
9 ~"'tU, I
VV
.Uf
v.u
v
u.v
u
v.v
v
vv,v....-.~.vv
vu
,v-,
v.v
v
9200
-929
9 17
,902
,276
.37
10,0
27,6
21.0
0 1,
202
,647
.00
967,
700.
00
1,31
4,43
8.32
73
6,30
1.39
93
10
9320
93
30
9340
94
90
Acc
ount
s P
ayab
le
9500
-959
9 10
,964
,452
.211
7,
237,
246
.00
1 1,
060,
795
.001
71
,333
.00
1 (3
59,6
30.0
0)1
(Z!U
,l3
4.0
0)I
3,
22~.
442
.211
o.
oo1
o.uo
1 D
ue T
o O
ther
Fun
ds
9610
·
· ·
· ·
· ··
···
· ··
·
··
Cur
rent
Loa
ns
9640
U
near
ned
Rev
enue
s 96
50
Def
erre
d In
flow
s o
f Res
ourc
es
9690
S
UB
TO
TA
L
oera
tmo
Sus
pens
e C
lear
ing
991
0 T
OT
AL
BA
LAN
CE
SH
EE
T IT
EM
S
E.
NE
T I
NC
RE
AS
E/D
EC
RE
AS
E (
B-
C ~ U
! 1
1 =,
~!$=,
~~~~~
~~
Y~
·~=~·
~~~
!o_z.:
'·":~~
u~~~
. ~
~~=~·=~=·~~~
. !4,:'!,:
~~:u~~
~ !1,
:',:',
:',:4~
~~0,:'
~1 !l_
:"~:,:
u;'.:'.
:",:'!l
!L,
:4:!:L!::~!!I
Cal
iforn
ia D
ept o
f Edu
catio
n S
AC
S F
inan
cial
Rep
ortin
g S
oft
wa
re-
2014
.2.0
F
ile:
cash
i (R
ev 0
6/17
/201
4)
Prin
ted
: 12
/9/2
014
3:5
4P
M
81
Me
rce
d C
ou
nty
Off
ice
of
Ed
uca
tio
n
Me
rce
d C
ou
nty
AC
TU
AL
S T
HR
OU
GH
TH
E M
ON
TH
OF
!E
nte
r M
on
th N
am
el:
A
. B
EG
INN
ING
CA
SH
B
. R
EC
EIP
TS
L
CF
F/R
eve
nu
e L
imit
So
urc
es
Pri
nci
pa
l Ap
po
rtio
nm
en
t P
rop
ert
y T
axe
s M
isce
llan
eo
us
Fu
nd
s
Fe
de
ral
Re
ven
ue
O
the
r S
tate
Re
ven
ue
Oth
er
Lo
cal
Re
ven
ue
lnte
rfu
nd
Tra
nsf
ers
In
All
Oth
er
Fin
an
cin
g S
ou
rce
s T
OT
AL
RE
CE
IPT
S
C.
DIS
BU
RS
EM
EN
TS
C
ert
ifica
ted
Sa
lari
es
Cla
ssifi
ed
Sa
lari
es
Em
plo
yee
Be
ne
fits
B
oo
ks a
nd
Su
pp
lies
Se
rvic
es
Ca
pita
l O
utl
ay
Oth
er
Ou
tgo
ln
terf
un
d T
ran
sfe
rs O
ut
All
Oth
er
Fin
an
cin
g U
ses
TO
TA
L D
ISB
UR
SE
ME
NT
S
D.
BA
LA
NC
E S
HE
ET
IT
EM
S
Ass
ets
an
d D
efe
rre
d O
utf
low
s
Ca
sh N
ot
In T
rea
sury
A
=u
nts
Re
ceiv
ab
le
Du
e F
rom
Oth
er
Fu
nd
s S
tore
s P
rep
aid
Exp
en
dit
ure
s O
the
r C
urr
en
t Ass
ets
D
efe
rre
d O
utf
low
s o
f R
eso
urc
es
SU
BT
OT
AL
L
iab
ilitie
s a
nd
De
ferr
ed
In
flow
s
A=
un
ts P
aya
ble
D
ue
To
Oth
er
Fu
nd
s C
urr
en
t L
oa
ns
Un
ea
rne
d R
eve
nu
es
De
ferr
ed
In
flo
ws
of
Re
sou
rce
s S
UB
TO
TA
L
No
no
pe
rati
ng
S
usp
en
se C
lea
rin
g
TO
TA
L B
AL
AN
CE
SH
EE
T I
TE
MS
Ob
iect
8010
-801
9 80
20-8
079
8080
-809
9 81
00-8
299
8300
-859
9 86
00-8
799
8910
-892
9
8930
-897
9
1000
-199
9 20
00-2
999
3000
-399
9 40
00-4
999
5000
-599
9 60
00-6
599
7000
-749
9 76
00-7
629
7630
-769
9
9111
-919
9 92
00-9
299
9310
93
20
9330
93
40
9490
9500
-959
9 96
10
9640
96
50
9690
9910
E. N
ET
IN
CR
EA
SE
/DE
CR
EA
SE
(B
-C
+ D
l F.
EN
DIN
G C
AS
H l
A +
El
I G
. E
ND
ING
CA
SH
, P
LU
S C
AS
H
AC
CR
UA
LS
AN
D A
DJU
ST
ME
NT
S
Ca
lifo
rnia
De
pt o
f E
du
cati
on
S
AC
S F
ina
nci
al
Re
po
rtin
g S
oft
wa
re-
20
14
.2.0
F
ile:
cash
i (R
ev
06
/17
/20
14
)
Ma
rch
I 5
021
864.
07
1,81
1,33
2.7
9 40
5,25
5.70
0
.00
2,96
2,13
2.28
1,
075,
335.
87
357,
817.
87
0.00
0.00
6
611
874.
51
1 ,54
5,99
3.50
2,
011,
337.
40
1,31
9,82
7.80
413,
901.
01
874,
411.
81
57,9
21.3
0 (1
06,
694.
99)
0.0
0 0.
00
6 11
6 69
7.83
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.00
0.
00
0.00
0.
00
0.00
0.00
49
5 17
6.68
5
517
040.
75
I
Fir
st I
nte
rim
2
01
4-1
5 I
NT
ER
IM R
EP
OR
T
Ca
shfl
ow
Wo
rksh
ee
t-B
ud
ge
t Ye
ar
(1)
AP
ril
Ma
v Ju
ne
I 5
517
040.
75
5 73
9 51
3.67
1
852
762
.8o
I·
755,
657.
47
238,
240.
10
80,3
34.3
0 2,
852,
920.
08
376,
453.
96
269,
422.
33
0.00
0.
00
0.00
1 ,
665,
7 43
.60
821,
093.
44
2,94
0,84
7.06
905,
98
1.99
61
2,22
3.12
1,
311,
664.
79
0.00
70
5,28
8.98
5,
128,
737.
36
0.00
0.
00
0.00
0.
00
0.00
0.
00
61
80
30
3.1
4
2 75
3 29
9.60
9
731
005.
84
1,54
2,90
7.16
1,
491,
883.
23
1 ,40
4,69
5.09
1,
925,
572.
63
2,0
09,1
07.9
3 2,
276,
495.
24
1 ,33
9,98
4. 7
3 1,
309,
459.
97
1 ,65
9,96
0. 71
40
4,75
5.01
39
1,70
0.26
74
8,63
7.60
92
9,89
2.35
1,
356,
822.
24
2,33
6,48
6.89
61
,401
.52
23,2
32.3
3 24
,458
.68
(246
,683
.18\
57
,844
.51
(242
,583
. 72
0.00
0.
00
0.00
0.
00
0.00
0.
00
5 95
7 83
0.22
6
640
050.
47
8 20
8 15
0.49
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
1 '13
7,6
48.9
1 0.
00
0.00
0.
00
0.0
0 0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
1 '
137,
648.
91
0.00
0.
00
0.00
0.00
0.
00
0.00
0.
00
0.00
0
.00
0.00
0.
00
0.00
0.
00
0.00
0.00
0.
00
0.00
0.00
0.
00
11
37
648
.91
222
472
.92
(3 8
86 7
50.8
7\
2 66
0 50
4.26
5
739
513.
67
1 85
2 76
2.80
4
513
267.
06 f f:
Accru
als
A
diu
stm
en
ts
TO
TA
L
I
0.00
0.
00
11 '1
37,8
66.0
0 0.
00
0.00
9,
570,
445.
00
0.00
0.
00
0.00
3,
760,
153.
51
0.00
13
,283
,079
.00
3,68
3, 0
75.5
2 0.
00
20,3
96,5
53.2
3 3,
330,
584.
08
0.00
16
,659
,585
.89
0.00
0.
00
0.00
0.
00
0.00
0.
00
10 7
73 8
13.1
1 0.
00
71 0
47 5
29.1
2
502,
431.
00
0.00
16
,259
,903
.00
703,
620.
32
0.00
22
,770
,884
.00
456,
157.
22
0.00
14
,762
,369
.50
693,
785.
91
0.00
4,
933,
588.
68
2,01
2,17
2.33
0.
00
14,3
07,9
63.2
7 78
,484
.47
0.00
55
8,11
1.77
0.
00
0.00
-~
1 ,05
1 ,8
37.0
0
0.00
0.
00
0.00
0.
00
0.00
0.
00
4 44
6 65
1.25
0.
00
72 5
40 9
83.2
2
948,
193.
67
0.00
94
8,19
3.67
1
0.00
0.
00
17,9
02,2
76.3
7 0.
00
0.00
1,
380,
211.
07
0.00
0.
00
25,9
78.0
0 0.
00
0.00
71
,422
.34
0.00
0.
00
0.00
0.
00
0.00
0.
00
948,
193.
67
0.00
20
,328
,081
.45
' 0.
00
0.00
10
,964
,452
.21
0.00
0.
00
123,
521.
55
0.00
0.
00
0.00
0.
00
0.00
11
,312
.00
0.00
0.
00
0.00
0.
00
0.00
11
,099
,285
.76
0.00
94
8 19
3.67
0.
00
9 22
8 79
5.69
7
275
355.
53
0.00
7
735
341.
59
I
11 7
88 6
22.5
9
24
10
24
9 0
00
00
00
F
orm
CA
SH
BU
DG
ET
11,1
37,8
66.0
0 9,
570,
445.
00
0.00
13,2
83,0
79.0
0 20
,396
,553
.23
16,6
59,5
85.8
8
0. 0
0
0.0
0
71 0
47 5
29.1
1
16,2
59,9
03.0
0
22,7
70,8
84.0
0
14,7
62,3
69.5
0 4,
933,
588.
68
14,3
07,9
63.2
7 55
8,11
1.77
(1 ,0
51 ,8
37.0
0)
0.00
0.
00
72 5
40 9
83.2
2 I I I ' I I
(1 4
93 4
54.1
1
--
··---
·-·--
·--
Pri
nte
d:
12
/9/2
01
4 3
:54
PM
82
Me
rce
d C
ou
nty
Off
ice
of
Ed
uca
tio
n
M
~==:
=::J'{
~1.Hi'
JT.ti:
9:=:=:
~=
=:=::
sara
ij!f
es:..:
:=:H
Ob
iect
§:~~~~~
====~
AC
TU
AL
S T
HR
OU
GH
TH
E M
ON
TH
OF
I I
(En
ter
Mo
nth
Na
me
):
A.
BE
GIN
NIN
G C
AS
H
B.
RE
CE
IPT
S
~ L
CF
F/R
eve
nu
e L
imit
So
urc
es
Pri
nci
pa
l Ap
po
rtio
nm
en
t 80
10-8
019
J P
rop
ert
y T
axe
s 8o
2o-8
o79
I M
isce
llan
eo
us
Fu
nd
s 80
80-8
099
J F
ed
era
l R
eve
nu
e
8100
-829
9 O
the
r S
tate
Re
ven
ue
83
00-8
599 i
Oth
er
Lo
cal
Re
ven
ue
86
00-8
799
lnte
rfu
nd
Tra
nsf
ers
In
8910
-892
91
All
Oth
er
Fin
an
cin
g S
ou
rce
s 89
30-8
979
TO
TA
L R
EC
EIP
TS
I
C.
DIS
BU
RS
EM
EN
TS
I
Ce
rtifi
cate
d S
ala
rie
s 1o
oo-1
999
I, C
lass
ifie
d S
ala
rie
s 20
00-2
999
Em
plo
yee
Be
ne
fits
30
00-3
999
Bo
oks
an
d S
up
plie
s 40
00-4
999
Se
rvic
es
5000
-599
9 C
ap
ital
Ou
tla
y 60
00-6
599
Oth
er
Ou
tgo
70
00-7
499
lnte
rfu
nd
Tra
nsf
ers
Ou
t 76
00-7
629
All
Oth
er
Fin
an
cin
g U
ses
7630
-769
9 [
TO
TA
L D
ISB
UR
SE
ME
NT
S
I D
. B
AL
AN
CE
SH
EE
T I
TE
MS
A
sse
ts a
nd
De
ferr
ed
Ou
tflo
ws
Ca
sh N
ot
In T
rea
sury
91
11-9
199
948,
193.
67
Acc
ou
nts
Re
ceiv
ab
le
9200
-929
9 1 0
, 773
,813
.10
Du
e F
rom
Oth
er
Fu
nd
s 93
10
0.00
S
tore
s 93
20
0.00
P
rep
aid
Exp
en
dit
ure
s 93
30
0.00
O
the
r C
urr
en
t Ass
ets
93
40
0.00
D
efe
rre
d O
utf
low
s o
f R
eso
urc
es
9490
0.
00
SU
BT
OT
AL
11
'722
,006
. 77
Lia
bili
ties
an
d D
efe
rre
d I
nflo
ws
Acc
ou
nts
Pa
yab
le
9500
-959
9 4,
446,
651.
25
Du
e T
o O
the
r F
un
ds
9610
0.
00
Cu
rre
nt
Lo
an
s 96
40
0.00
U
ne
arn
ed
Re
ven
ue
s 96
50
0.00
D
efe
rre
d I
nflo
ws
of
Re
sou
rce
s 96
90
0.00
S
UB
TO
TA
L
4,44
6,65
1.25
N
on
op
era
tin
g
Su
spe
nse
Cle
ari
ng
99
10
TO
TA
L B
AL
AN
CE
SH
EE
T I
TE
MS
7
275
355.
52
E. N
ET
IN
CR
EA
SE
/DE
CR
EA
SE
(B
-C
+ D
) F.
EN
DIN
G C
AS
H (
A+
E)
G.
EN
DIN
G C
AS
H,
PL
US
CA
SH
A
CC
RU
AL
S A
ND
AD
JUS
TM
EN
TS
·-
Ca
lifo
rnia
De
pt
of
Ed
uca
tio
n
SA
CS
Fin
an
cia
l R
ep
ort
ing
So
ftw
are
-2
01
4.2
.0
File
: ca
shi
(Re
v 0
6/1
7/2
01
4)
Ju
lv
4 51
3 26
7.06
639,
955.
00
36,5
08.0
0 0.
00
87,4
71.0
0
640,
440.
00
226,
539.
00
0.00
0.00
1
630
913.
00
453,
033.
75
1,04
4,32
6.67
32
3,30
5.8
7 16
8,58
2.94
30
4,70
8.06
14
3,15
4.10
0.
00
0.00
0.
00
2 4
37
11
1.3
9
0.00
3,
232,
143.
93
0.00
0.
00
0.00
0.
00
0.00
3,
232,
143.
93
1,33
3,96
0.87
0.
00
0.00
0.
00
0.00
1,
333,
960.
87
1 89
8 18
3.06
1
091
984.
67
5 60
5 25
1.73
Fir
st I
nte
rim
2
01
4-1
51
NT
ER
IM R
EP
OR
T
-''
AU
QU
St
Se
ote
mb
er
5 60
5 25
1.7
3 9
104
024.
18
512,
092.
00
1,46
4,34
9.00
91
5.00
0.
00
0.00
0.
00
83,9
88.0
0 17
1,11
0.00
4,
722,
821.
00
1,23
0,04
3.00
57
8,84
9.00
70
6,31
3.00
0.
00
0.00
0.00
0.
00
5 89
8 66
5.00
3
571
815.
00
1,42
1,79
4.75
1,
357,
994.
75
1,70
2,07
6.67
1,
799,
828.
67
597,
679.
87
1,26
9,72
1.87
29
5,06
3.94
15
4,82
0.94
96
4,65
3.06
71
3,57
9.06
0.
00
0.00
(5
0,46
5.00
10
4,42
9.00
0.
00
0.00
0.
00
0.00
4
930
803.
29
5 40
0 37
4.29
0.00
0.
00
4,30
9,52
5.24
2,
154,
762.
62
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
4,30
9,52
5.24
2,
154
,762
.62
1,77
8,61
4.50
88
9,42
2.25
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
1,
778,
614.
50
889,
422.
25
2 53
0 91
0.74
1
265
340.
37
3 49
8 77
2.45
(5
63 2
18.9
2 9
10
4 0
24.1
8 8
540
805.
26
Octo
be
r
8 54
0 80
5.26
793,
902.
00
629,
861.
00
0.00
76
,277
.00
1 '17
9,61
3.00
3,
340,
206.
00
0.00
0.00
6
019
859.
00
1,39
0,38
2.75
1,
926,
783.
67
1 ,3
27,6
66.8
7 21
2,05
1.94
89
8,76
1.06
0.
00
(215
,519
.00
0.00
0.
00
5 54
0 12
7.29
68,0
00.0
0 1,
077,
381.
31
0.00
0.
00
0.00
0.
00
0.00
1,
145,
381.
31
444,
653.
62
0.00
0.
00
0.00
0.
00
444,
653.
62
700
727.
69
1 18
0 45
9.40
9
721
264.
66
24 1
02
49
00
00
00
0
. -
...
----
H
No
ve
mb
er
De
ce
mb
er
Ja
nu
ary
F
eb
rua
ry
9 72
1 26
4.66
8
553
607.
37
9 72
4 75
5.15
6
822
786.
39
921,
765.
00
1 ,48
7,22
5.58
1 '
125,
325.
54
1,30
7,58
7.22
86
9,82
4.00
3,
654,
801.
30
474,
483.
63
0.00
0.
00
0.00
0.
00
0.00
14
3,46
8.00
38
1,33
7.01
17
8,23
6.03
11
,222
.07
1,47
9,74
7.00
1 ,
085,
189.
82
1 ,25
6,88
5.52
1,
213,
532.
60
728,
195.
00
500,
214.
06
662,
599.
05
394,
242.
49
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
4 14
2 99
9.00
7
108
767.
77
3 69
7 52
9.77
2
926
584.
38
1,38
5,25
0.75
1,
370,
212.
58
1,38
3,11
8.13
1 ,
400,
443.
56
1,94
7,51
0.67
1 ,
940,
008.
57
1,94
5,65
5.94
2,
085,
060.
98
1,30
3,43
9.87
1,
392,
399.
51
1,41
0,76
4.91
1,
445,
663.
28
131,
064.
94
229,
135.
00
560,
381.
80
538,
898.
92
623,
656.
06
1 ,05
3,14
6.87
1,
416,
261.
15
880,
495.
81
0.00
37
,321
.72
2,61
0.96
16
,397
.00
(118
,266
.00
(114
,604
.26
(119
,294
.36
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
5
272
656.
29
5 90
7 61
9.99
6
599
498.
53
6 36
6 95
9.55
(38,
000.
00
(30,
000.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
(38,
000.
00
(30,
000.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
(38
000.
00
(30
000.
00
0.00
0.
00
11 1
67 6
57.2
9 1
171
147.
78
(2 9
01 9
68.7
6 (3
440
375
.17
8 55
3 60
7.37
9
724
755.
15
6 82
2 78
6.39
3
382
411.
22
Pri
nte
d:
12
/9/2
01
4 1
:52
PM
83
Me
rce
d C
ou
nty
Off
ice
of
Ed
uca
tio
n
Me
rce
d C
ou
nty
AC
TU
AL
S T
HR
OU
GH
TH
E M
ON
TH
OF
(E
nte
r M
on
th N
am
e):
A
. B
EG
INN
ING
CA
SH
B
. R
EC
EIP
TS
L
CF
F/R
eve
nu
e L
imit
So
urc
es
Pri
nci
pa
l A
pp
ort
ion
me
nt
Pro
pe
rty
Ta
xes
Mis
cella
ne
ou
s F
un
ds
Fe
de
ral
Re
ven
ue
Oth
er
Sta
te R
eve
nu
e
Oth
er
Lo
cal
Re
ven
ue
lnte
rfu
nd
Tra
nsf
ers
In
All
Oth
er
Fin
an
cin
g S
ou
rce
s
TO
TA
L R
EC
EIP
TS
C
. D
ISB
UR
SE
ME
NT
S
Ce
rtifi
cate
d S
ala
rie
s C
lass
ifie
d S
ala
rie
s E
mp
loye
e B
en
efi
ts
Bo
oks
an
d S
up
plie
s
Se
rvic
es
Ca
pita
l O
utl
ay
Oth
er
Ou
tgo
lnte
rfu
nd
Tra
nsf
ers
Ou
t A
ll O
the
r F
ina
nci
ng
Use
s T
OT
AL
DIS
BU
RS
EM
EN
TS
D
. B
AL
AN
CE
SH
EE
T I
TE
MS
A
sse
ts a
nd
De
ferr
ed
Ou
tflo
ws
Ca
sh N
ot
In T
rea
sury
A
cco
un
ts R
ece
iva
ble
D
ue
Fro
m O
the
r F
un
ds
Sto
res
Pre
pa
id E
xpe
nd
itu
res
Oth
er
Cu
rre
nt A
sse
ts
De
ferr
ed
Ou
tflo
ws
of
Re
sou
rce
s S
UB
TO
TA
L
Lia
bili
ties
an
d D
efe
rre
d I
nflo
ws
Acc
ou
nts
Pa
yab
le
Du
e T
o O
the
r F
un
ds
Cu
rre
nt
Lo
an
s U
ne
arn
ed
Re
ven
ue
s D
efe
rre
d I
nflo
ws
of
Re
sou
rce
s S
UB
TO
TA
L
No
no
pe
rati
ng
S
usp
en
se C
lea
rin
g
TO
TA
L B
AL
AN
CE
SH
EE
T I
TE
MS
Ob
ject
8010
-801
9
8020
-807
9
8080
-809
9
8100
-829
9 83
00-8
599
8600
-879
9 89
10-8
929
8930
-897
9
1000
-199
9 20
00-2
999
3000
-399
9 40
00-4
999
5000
-599
9 60
00-6
599
7000
-749
9 76
00-7
629
7630
-769
9
9111
-919
9 92
00-9
299
9310
93
20
9330
93
40
9490
9500
-959
9
9610
96
40
9650
96
90
9910
E.
NE
T I
NC
RE
AS
E/D
EC
RE
AS
E (
B -
C +
Dl
F. E
ND
ING
CA
SH
(A
+ E
)
G.
EN
DIN
G C
AS
H,
PL
US
CA
SH
A
CC
RU
AL
S A
ND
AD
JUS
TM
EN
TS
Ca
lifo
rnia
De
pt
of
Ed
uca
tio
n
SA
CS
Fin
an
cia
l R
ep
ort
ing
So
ftw
are
-2
01
4.2
.0
File
: ca
shi
(Re
v 0
6/1
7/2
01
4)
L
Ma
rch
I 3
382
411.
22
1,81
1,33
2.79
405,
255.
70
0.00
2,96
2,13
2. 2
8 1,
075,
335.
87
357,
817.
87
0.00
0.00
6
611
874
.51
1 ,59
4, 7
73.2
5 2,
079,
650.
07
1,36
9,03
5.67
41
5,04
9.96
88
1,53
2.87
57,9
21.2
2 (1
06,
694.
99
0.00
0.
00
6 29
1 26
8.05
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.00
0.00
0
.00
0.00
0.
00
0.00
0.
00
0.00
32
0 60
6.46
3
703
017.
68
I
Fir
st I
nte
rim
2
01
4-1
51
NT
ER
IM R
EP
OR
T
Ca
shfl
ow
Wo
rksh
ee
t-B
ud
ge
t Ye
ar
(2)
Ap
ril
Ma
v
Ju
ne
3 70
3 01
7.68
6
666
123.
82
2 62
8 03
4.98
'
755
,657
.47
238
,240
.10
80,4
34.2
9
2,85
2,9
20.0
8 37
6,45
3.96
26
9,42
2.34
0.
00
0.00
0.
00
1,66
5,74
3.60
82
1,0
93.4
4 2,
940
,847
.06
905
,98
1.99
61
2,22
3.12
1,
311,
664.
79
0.00
70
5,2
88.9
8 5,
128,
737.
35
3,0
00,0
00.0
0 0.
00
(3,0
00,0
00.0
0
0.00
0.
00
0.00
91
80
30
3.1
4
2 75
3 29
9.60
6
731
105
.83
1,59
1,68
6.91
1,
540,
662.
98
1,45
3,47
4.84
1,
993,
885
.30
2,07
7,42
0.60
2,
344,
807.
90
1 ,38
9,19
2.61
1,
358,
667.
85
1 ,7
09,1
68.5
9
405,
903.
95
392,
849.
20
749,
786.
54
937,
013.
41
1,36
3,94
3.30
2,
343,
607.
95
0.00
0.
00
0.00
(1
00,
485
.18
57,8
44.5
1 (2
42,5
83. 7
2
0.00
0.
00
0.00
0.
00
0.00
0.
00
6 21
7 19
7.00
6
791
388.
44
8 35
8 26
2.10
0.00
0
.00
0.00
0.
00
0.00
0.
00
0.00
0
.00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0. 0
0 0
.00
0.00
0.
00
0.00
0
.00
0.00
0.
00
0.00
0.
00
0.00
0
.00
0.00
0.
00
0.0
0 0.
00
0.00
0.0
0 0.
00
0.00
0.00
0.
00
0.00
2
963
106.
14
(4 0
38 0
88.8
4)
(1 6
27 1
56.2
7
6 66
6 12
3.82
2
628
034.
98
1 00
0 87
8.71
t r
Accru
als
0.00
0.00
0.
00
3,76
0, 1
53.5
1
3,68
3,07
5.52
3,
330
, 584
.08
0.00
0.
00
10 7
73 8
13.1
1
507
,634
.00
710,
906.
29
456,
157.
23
693,
785.
93
1,96
1,46
1.34
0.
00
0.00
0.
00
0.00
4
329
944.
79
948,
193.
67
0.00
0.
00
0.00
0.
00
0.00
0.00
94
8,19
3.67
0.00
0.
00
0.00
0.00
0.
00
0.00
948
193.
67
7 39
2 06
1.99
Ad
justm
en
ts
TO
TA
L
0.00
11
'137
,865
.99
0.00
9,
570,
445.
01
0.00
0.
00
0.00
13
,283
,079
.00
0.00
20
,396
,553
.23
0.00
16
,659
,585
.88
0.00
0.
00
0.00
0.
00
0.00
71
047
529
.11
0.00
16
,850
,463
.00
0.00
23
,597
,922
.00
0.00
15
,352
,864
.00
0.00
4
,947
,376
.00
0.00
14
,342
,820
.00
0.00
25
7,40
5.00
0.
00
(905
,639
.00
0.00
0.
00
0.00
0.
00
0.00
74
443
211
.00
0.00
94
8,19
3.67
0.
00
10,7
73,8
13.1
0 0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
0.00
11
'722
,006
. 77
0.00
4,
446,
651.
24
0.0
0 0.
00
0.00
0.
00
0.00
0.
00
0.00
0.
00
0.00
4,
446,
651.
24
0.00
0.
00
7 27
5 35
5.53
0.
00
3 87
9 67
3.64
I
8 39
2 94
0.70
24 1
02
49
00
00
00
0
Fo
rm C
AS
H
BU
DG
ET
11 '1
37,8
65.9
9 9,
570,
445.
01
0.0
0
13,2
83,0
79.0
0
20,3
96,5
53.2
3 16
,659
,595
.88
0.00
0.
00
71 0
47 5
39.1
1
16,8
50,4
63.0
0 23
,597
,922
.00
15,3
52,8
64.0
0 4
,947
,376
.00
14,3
42,8
20.0
0 25
7,40
5.00
(9
05,6
39.0
0)
0.0
0 0
.00
74 4
43 2
11.0
0 I ' I ' I I I I
(3 3
95 6
71.8
9)
Pri
nte
d:
12
/9/2
01
4 1
:52
PM
84
First Interim Merced County Office of Education Merced County
COUNTY OFFICE OF EDUCATION CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15
24 1 0249 0000000 Form Cl
NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards pursuant to Education Code sections 33129 and 42130.
Signed: ________________________________ _ Date: ________________________ _
County Superintendent or Designee
NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the County Board of Education.
To the State Superintendent of Public Instruction: This interim report and certification of financial condition are hereby filed by the County Board of Education pursuant to Education Code sections 1240 and 33127.
Meeting Date: December 16, 2014 Signed: ________________________ ___
County Superintendent of Schools
CERTIFICATION OF FINANCIAL CONDITION
X POSITIVE CERTIFICATION As County Superintendent of Schools, I certify that based upon current projections this county office will meet its financial obligations for the current fiscal year and subsequent two fiscal years.
QUALIFIED CERTIFICATION As County Superintendent of Schools, I certify that based upon current projections this county office may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.
NEGATIVE CERTIFICATION As County Superintendent of Schools, I certify that based upon current projections this county office will not meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.
Contact person for additional information on the interim report:
Name: Dominico Johnston Telephone: 209-381-6732
Title: Director, Internal Fiscal Services E-mail: [email protected]
Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01 CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed.
CRITERIA AND STANDARDS Met 1 Average Daily Attendance Projected ADA for County Operations Grant or county operated
programs has not changed for any of the current or two subsequent fiscal years by more than two percent since budget adoption .
California Dept of Education
Not Met
X
SACS Financial Reporting Software- 2014.2.0 File: ci-c (Rev 05/21/2014) Printed: 12/9/2014 1:52PM
85
First Interim Merced County Office of Education Merced County
COUNTY OFFICE OF EDUCATION CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15
CRITERIA AND STANDARDS (continued) 2 Local Control Funding
Formula (LCFF)
3 Salaries and Benefits
4a Other Revenues
4b Other Expenditures
5a Deferred Maintenance
5b Ongoing and Major Maintenance Account
6 Deficit Spending
?a Fund Balance
7b Cash Balance
8 Reserves
SUPPLEMENTAL INFORMATION S1 Contingent Liabilities
S2 Using One-time Revenues to Fund Ongoing Expenditures
S3 Temporary lnterfund Borrowings
S4 Contingent Revenues
S5 Contributions
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: ci-c (Rev 05/21/2014)
Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.
Projected total salaries and benefits for any of the current or two subsequent fiscal years has not changed by more than five percent since budget adoption.
Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.
Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.
AB 97 (Chapter 47, Statutes of 2013) eliminated the Deferred Maintenance program under the Local Control Funding Formula. This section has been inactivated.
If applicable, changes occurring since budget adoption meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account).
Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years.
Projected county school service fund balance will be positive at the end of the current and two subsequent fiscal years.
Projected county school service fund cash balance will be positive at the end of the current fiscal year.
Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requi rements for the current and two subsequent fiscal years.
Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget adoption that may impact the budget?
Are there ongoing county school service fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?
Are there projected temporary borrowings between funds?
Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?
Have contributions from unrestricted to restricted resources, or transfers to or from the county school service fund to cover operating deficits, changed since budget adoption by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years?
Met
X
X
X
X
X
No
X
X
X
24 1 0249 0000000 Form Cl
Not Met
X
X
X
Yes
X
X
Printed: 12/9/2014 1:52PM
86
First Interim Merced County Office of Education Merced County
COUNTY OFFICE OF EDUCATION CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15
SUPPLEMENTAL INFORMATION (continued) S6 Long-term Commitments
S7a Postemployment Benefits Other than Pensions
S7b Other Self-insurance Benefits
S8 Status of Labor Agreements
S9 Status of Other Funds
ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow
A2 Independent Position Control
A3 County Operations Grant ADA
A4 New Charter Schools Impacting County Office ADA
A5 Salary Increases Exceed COLA
A6 Uncapped Health Benefits
A7 Fiscal Distress Reports
A8 Change of CBO or Superintendent
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: ci-c (Rev 05/21/2014)
Does the county office have long-term (multiyear) commitments or debt agreements? . If yes, have annual payments for the current or two subsequent
fiscal years increased over prior year's (2013-14) annual payment?
. If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?
Does the county office provide postemployment benefits other than pensions (OPES)? . If yes, have there been changes since budget adoption in OPES
liabilities?
Does the county office operate any self-insurance programs (e.g., workers' compensation)? . If yes, have there been changes since budget adoption in self-
insurance liabilities?
As of first interim projections, are salary and benefit negotiations still unsettled for: . Certificated? (Section S8A, Line 1 b) . Classified? (Section S88, Line 1 b) . ManagemenUsupervisor/confidential? (Section S8C, Line 1 b)
Are any funds other than the county school service fund projected to have a negative fund balance at the end of the current fiscal year?
Do cash flow projections show that the county office will end the current fiscal year with a negative cash balance in the county school service fund?
Is personnel position control independent from the payroll system?
Is County Operations Gran.t ADA decreasing in both the prior and current fiscal year?
Are any new charter schools operating in county office boundaries that are impacting the county office's ADA, either in the prior or current fiscal years?
Has the county office entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?
Does the county office provide uncapped (1 00% employer paid) health benefits for current or retired employees?
Does the county office have any reports that indicate fiscal distress? If yes, provide copies to the CDE.
Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?
No
X
X
X
n/a
n/a
X
No
X
X
X
X
X
X
X
24 10249 0000000 Form Cl
Yes
X
X
X
X X
Yes
X
Printed: 12/9/2014 1:52PM
87
Merced County Office of Education Merced County
Descriotion
2014-15 First Interim County School Service Fund
Multiyear Projections Unrestricted/Restricted
Projected Year Totals
Object (Form 011) Codes (A)
County Operations Grant ADA (Enter projections for subsequent years I and 2 in Columns C and E· current vear- Column A- is extracted from Form AI Line B5)
(Enter projections for subsequent years I and 2 in Columns C and E; cun·ent year ~ Column A - is extracted)
A REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources
a. Transfers In b. Other Sources c. Contributions
6. Total (Sum lines AI tbru A5c)
B. EXPENDITURES AND OTHER FINANCING USES
I. Certificated Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of~Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines Bla tluu Bid)
2. Classified Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a tbru B2d)
3. Employee Benefits
4. Books and Supplies
5. Services and Other Operating Expenditures
6. Capital Outlay
7. Other Outgo (excluding Transfers of indirect Costs)
8. Other Outgo - Transfers of Indirect Costs 9. Other Financing Uses
a. Transfers Out
b. Other Uses
I 0. Other Adjustments
II. Total (Sum lines Bl tluu BIO)
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B II)
D. FUND BALANCE
I. Net Beginning Fund Balance (Form Oll, line Fie) 2. Ending Fund Balance (Sum lines C and D I) 3. Components of Ending Ftmd Balance (Form Oll)
a. Nonspendable
b. Restricted
c. Conunitted
I. Stabilization Arrangements
2. Other C01mnitments
d. Assigned
e. Unassigned/Unappropriated
I. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance
(Line D3fmust agree with line D2)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: mypi (Rev 02/25/2014)
8010-8099 8100-8299 8300-8599 8600-8799
8900-8929 8930-8979 8980-8999
1000~1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299,7400-7499
7300-7399
7600-7629
7630-7699
9710-9719
9740
9750
9760
9780
9789
9790
53 376.41
20,708,311.00 13,283,079.00 20,396,553.23 16,659,585.88
0.00 0.00 0.00
71 047 529.11
16,259,903.00
22,770,884.00
14,762,369.50
4,933,588.68
14,307,963.27
558,111.77
410,140.00
(1,461,977.00
0.00
0.00
72 540 983.22
(I 493 454.11
13,282,076.69 11 ,788,622.58
102,756.63
6,481,261.89
0.00
0.00
3,261,604.06
1,943,000.00
0.00
II 788 622.58
% Change 2015-16
(Cols. C-A/A) Projection (B) (C)
0.00% 53 376.41
0.00% 20,708,311.00 0.00% 13,283,079.00 0.00% 20,396,553.23 0.00% 16,659,585.88
0.00% 0.00 0.00% 0.00 0.00% 0.00
0.00% 71 047 529.11
16,259,903.00
260,159.00
330,401.00
0.00
3.63% 16,850,463.00
22,770,884.00
364,334.00
462,704.00
0.00
3.63% 23,597,922.00
4.00% 15,352,864.00
0.28% 4,947,376.00
0.24% 14,342,820.00
-53.88% 257,405.00
0.00% 410,140.00
-10.00% (1 ,315,779.00
0.00% 0.00
0.00% 0.00
0.00
2.62% 74 443 211.00
(3 395 681.89
11,788,622.58 8,392,940.69
102,756.63
3,940,352.12
0.00
0.00
2,406,831.94
1,943,000.00
0.00
8 392 940.69
% Change
(Cols. E-C/C) (D)
0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00%
1.60%
1.60%
1.73%
0.00%
0.35%
0.00%
0.00%
6.07%
0.00%
0.00%
1.19%
24 10249 0000000 Form MYPI
2016-17 Projection
~(E)
53.376.41
20,708,311.00 13,283,079.00 20,396,553.23 16,659,585.88
0.00 0.00 0.00
71 047 529.11
16,850,463.00
269,525.00
0.00
0.00
17,119,988.00
23,597,922.00
377,450.00
0.00
0.00
23,975,372.00
15,617,955.00
4,947,376.00
14,393,669.00
257,405.00
410,140.00
( 1,395,636.00)
0.00
0.00
0.00
75 326 269.00
( 4 278 739.89)
8,392,940.69 4,114,200.80
102,756.63
1,018,917.35
0.00
0.00
1,049,526.82
1,943,000.00
0.00
4 114 200.80
Printed: 12/9/2014 1:52 PM
88
Merced County Office of Education Merced County
Description E. AVAILABLE RESERVES (Unrestricted except as noted)
I. County School Service Ftmd a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated
d. Negative Restricted Ending Balances
(Negative resources 2000-9999)
2. Special Reserve Fund- Noncapital Outlay (Fund 17)
a. Stabilization Arrangements
b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated
3. Total Available Reserves- by Amount (Sum lines El thm E2b)
4. Total Available Reserves- bv Percent (Line E3 divided bv Line F3c)
F. RECOMMENDED RESERVES
I. Special Education Pass-through Exclusions
For counties that serve as the administrative unit (AU) of a
special education local plan area (SELPA):
a. Do you choose to exclude from the reserve calculation
the pass-through funds distributed to SELPA members?
b. If you are the SELP A AU and are excluding special
education pass-through funds: I. 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 I and 2 in Columns C and E)
2. County Office's Total Expenditures and Other Financing Uses
Used to detennine the reserve standard percentage level on line F3d
(Line Bll, plus line Flb2 ifline Fla is No)
3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B II)
2014-15 First Interim County School Service Fund
Multiyear Projections Unrestricted/Restricted
Projected Year Totals
Object (Form 0 11) Codes (A)
9750 0.00
9789 1,943,000.00
9790 0.00
9792
9750 0.00
9789 12,116,529.72
9790 0.00 14,059,529.72
19.38%
Yes
22,710,326.00
72,540,983.22
72,540,983.22
b. Plus: Special Education Pass-through Funds (Line Flb2, if Line Fla is No) 0.00
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)
d. Reserve Standard Percentage Level
(Refer to Form 0 I CSI, Criterion 8 for calculation details)
e. Reserve Standard - By Percent (Line F3c times F3d)
f. Reserve Standard - By Amount
(Refer to Fonn 0 I CSJ, Criterion 8 for calculation details)
g. Reserve Standard (Greater of Line F3e or F3t)
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: mypi (Rev 02/25/2014)
72,540,983.22
2%
I ,450,819.66
I ,943,000.00
1,943,000.00
YES
% Change 2015-16
(Cols. C-A/A) Projection (B) (C)
0.00
1,943,000.00
0.00
0.00
0.00
12,116,529.72
0.00 14,059,529.72
18.89%
74,443,211.00
74,443,211.00
0.00
74,443,211.00
2%
I ,488,864.22
1,943,000.00
1,943,000.00
YES I
% Change
(Cols. E-C/C) (D)
24 10249 0000000 Form MYPI
2016-17 Projection
(E)
0.00
1,943,000.00
0.00
0.00
0.00
12,116,529.72
0.00 14,059,529.72
18.66%
75,326,269.00
75,326,269.00
0.00
75,326,269.00
2%
1,506,525.38
1,943,000.00
1,943,000.00
YES
Printed: 12/9/2014 1:52PM
89
Merced County Office of Education Merced County
Description
2014-15 First Interim County School Service Fund
Multiyear Projections Unrestricted
Projected Year Totals
Object (Form 011) Codes (A)
County Operations Grant ADA (Enter projections for subsequent years I and 2 in Columns C and E· current vear- Column A- is extracted from Fonn AI Line B5)
(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 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources
a. Transfers In b. Other Sources c. Contributions
6. Total (Sum lines Al thm A5c)
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines Bla thm Bld)
2. Classified Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits
4. Books and Supplies
5. Services and Other Operating Expenditures
6. Capital Outlay
7. Other Outgo (excluding Transfers oflndirect Costs)
8. Other Outgo- Transfers oflndirect Costs 9. Other Financing Uses
a. Transfers Out
b. Other Uses
10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines Bl tluu BlO)
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B 11 )
D. FUND BALANCE
1. Net Beginning Fund Balance (Fonn 01!, line Fle)
2. Ending Fund Balance (Sum lines C and Dl)
3. Components of Ending Fund Balance (Fmm 011) a. Nonspendable
b. Restricted
c. Conunitted
1. Stabilization Arrangements
2. Other Commitments
d. Assigned e. Unassigned/Unappropriated
I. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated
f. Total Components of Ending Fund Balance
(Line D3fmust agree with line D2)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: mypi (Rev 02/25/2014)
8010-8099 8100-8299 8300-8599 8600-8799
8900-8929 8930-8979 8980-8999
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299,7400-7495
7300-7399
7600-7629
7630-7699
9710-9719
9740
9750
9760
9780
9789
9790
53 376.41
17,300,321.00 0.00
307,386.00 2,331,936.88
0.00 0.00
(2,257,309.00
17 682 334.88
4,536,474.00
7,159,501.00
4,674,307.50
1,505,555.00
4,188,797.00
300,707.00
105,140.00
(4,698,554.77
0.00
0.00
17 771 926.73
(89 591.85
5,396,952.54
5,307,360.69
102,756.63
0.00
0.00
3,261,604.06
1,943,000.00
0.00
5 307 360.69
% Change 2015-16
(Cols. C-A/A) Projection (B) (C)
0.00% 53 376.41
0.00% 17,300,321.00 0.00% 0.00 0.00% 307,386.00 0.00% 2,331,936.88
0.00% 0.00 0.00% 0.00 0.00% (2,257,309.00
0.00% 17 682 334.88
4,536,474.00
72,584.00
92,181.00
3.63% 4,701,239.00
7,159,501.00
114,552.00
145,481.00
3.63% 7,419,534.00
4.00% 4,861,280.00
0.00% 1,505,555.00
-0.38% 4,173,058.00
-100.00% 0.00
0.00% 105,140.00
-10.00% (4,228,699.00
0.00% 0.00
0.00% 0.00
4.31% 18 537 107.00
(854 772.12
5,307,360.69
4,452,588.57
102,756.63
0.00
0.00
2,406,831.94
I 1,943,000.00
0.00
4 452 588.57
% Change
(Cols. E-C/C) (D)
0.00%
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00%
1.60%
1.60%
2.00%
0.00%
0.00%
0.00%
0.00%
-5.00%
0.00%
0.00%
2.71%
24 1 0249 0000000 Form MYPI
2016-17 Projection
-(E)
53 376.41
17,300,321.00 0.00
307,386.00 2,331,936.88
0.00 0.00
(2,257,309.00
17 682 334.88
4,701,239.00
75,197.00
4,776,436.00
7,419,534.00
118,676.00
7,538,2 10.00
4,958,505.00
1,505,555.00
4,173,058.00
0.00
105,140.00
(4,017,264.00)
0.00
0.00
19 039 640.00
(I 357 305.12)
4,452,588.57
3,095,283.45
102,756.63
0.00
0.00
1,049,526.82
1,943,000.00
0.00
3 095 283.45
Printed: 12/9/2014 1:52 PM
90
Merced County Office of Education Merced County
2014-15 First Interim County School Service Fund
Multiyear Projections Unrestricted
Projected Year Totals
% Change
Object (Form Oil) (Cols. C-NA) Descriotion Codes (A) (B)
E. AVAILABLE RESERVES
I. County School Service Fund
a. Stabilization Arrangements 9750 0.00
b. Reserve for Economic Uncertainties 9789 1,943,000.00
c. Unassigned/Unappropriated 9790 0.00
(Enter other reserve projections in Columns C and E for subsequent years I and 2; current year • Column A • is extracted)
2. Special Reserve Fund· Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00
b. Reserve for Economic Uncertainties 9789 12, 116,529.72
c. Unassigned/Unappropriated 9790 0.00
3. Total Available Reserves (Sum lines Ela tim• E2c) 14 059 529.72
F. ASSUMPTIONS Please provide below or on a separate attachment, the assumptions used to detennine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines Bid, B2d, and BIO. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: mypi (Rev 02/25/2014)
2015-16 Projection
.(C)
0.00
1,943,000.00
0.00
0.00
12,116,529.72
14 059 529.72
% Change
(Cols. E-C/C) (D)
24 1 0249 0000000 Form MYPI
2016- 17 Projection
(E)
0.00
1,943,000.00
0.00
0.00
12,116,529.72
0.00
14 059 529.72
Printed: 12/9/2014 1:52PM
91
Merced County Office of Education Merced County
Description
2014-15 First Interim County School Service Fund
Multiyear Projections Restricted
Projected Year Totals
Object (Form 011) Codes (A)
County Operations Grant ADA (Enter projections for subsequent years I and 2 in Columns C and E· current vear - Column A- is extracted from Form AI Line B5)
(Enter projections for subsequent years I and 2 in Columns C and E; current year- Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources
a. Transfers In b. Other Sources c. Contributions
6. Total (Sum lines AI thru A5c)
B. EXPENDITURES AND OTHER FINANCING USES
I. Certificated Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Certificated Salaries (Sum lines Bla thru Bid)
2. Classified Salaries
a. Base Salaries
b. Step & Column Adjustment
c. Cost-of-Living Adjustment
d. Other Adjustments
e. Total Classified Salaries (Sum lines B2a thru B2d)
3. Employee Benefits
4. Books and Supplies
5. Services and Other Operating Expenditures
6. Capital Outlay
7. Other Outgo (excluding Transfers of Indirect Costs)
8. Other Outgo- Transfers oflndirect Costs 9. Other Financing Uses
a. Transfers Out
b. Other Uses
I 0. Other Adjustments (Explain in Section F below)
II. Total (Sum lines Bl thru BIO)
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B II)
D. FUND BALANCE
I. Net Beginning Fund Balance (Fonn 011, line Fie)
2. Ending Fund Balance (Sum lines C and Dl) 3. Components of Ending Fund Balance (Form 011)
a. Nonspendable
b. Restricted c. Committed
I. Stabilization Arrangements
2. Other Commitments
d. Assigned
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties
2. Unassigned/Unappropriated
f. Total Components of Ending Fund Balance
(Line D3fmust agree with line D2)
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014)
8010-8099 8100-8299 8300-8599 8600-8799
8900-8929 8930-8979 8980-8999
1000-1999
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299, 7400-749
7300-7399
7600-7629
7630-7699
9710-9719
9740
9750
9760
9780
9789
9790
3,407,990.00 13,283,079.00 20,089,167.23 14,327,649.00
0.00 0.00
2,257,309.00
53 365 194.23
II ,723,429.00
15,611,383.00
I 0,088,062.00
3,428,033.68
10,119,166.27
257,404.77
305,000.00
3,236,577.77
0.00
0.00
54,769 056.49
(I 403 862.26
7,885,124.15
6,481 ,261.89
0.00
6,481 ,261.89
0.00
6 481 261.89
% Change 2015-16
(Co Is. C-Al A) Projection (B) (C)
0.00% 3,407,990.00 0.00% 13,283,079.00 0.00% 20,089,I67.23 0.00% 14,327,649.00
0.00% 0.00 0.00% 0.00 0.00% 2,257,309.00
0.00% 53.365 194.23
11,723,429.00
187,575.00
238,220.00
0.00
3.63% 12,149,224.00
15,611,383.00
249,782.00
317,223.00
0.00
3.63% !6, 178,388.00
4.00% 10,491,584.00
0.40% 3,441 ,821.00
0.50% 10,169,762.00
0.00% 257,405.00
0.00% 305,000.00
- 10.00% 2,912,920.00
0.00% 0.00
0.00% 0.00
2.08% 55,906 104.00
(2 540 909.77
I 6,481 ,261.89
3 940 352.12
0.00
3,940,352.12
0.00
3 940,352.12
% Change
(Cols. E-C/C) (D)
0.00% 0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00%
1.60%
1.60%
1.60%
0.00%
0.50%
0.00%
0.00%
-10.00%
0.00%
0.00%
0.68%
24 1 0249 0000000 Form MYPI
2016-17 Projection
(E)
3,407,990.00 13,283,079.00 20,089,167.23 14,327,649.00
0.00 0.00
2,257,309.00
53 365 194.23
12,149,224.00
194,328.00
0.00
0.00
12,343,552.00
16, 178,388.00
258,774.00
0.00
0.00
16,437,162.00
10,659,450.00
3,441,821.00
I 0,220,611.00
257,405.00
305,000.00
2,621,628.00
0.00
0.00
56 286 629.00
(2 921 434.77
3,940,352.12
1,018,917.35
0.00
1,018,917.35
0.00
I 018 917.35
Printed: 12/9/2014 1:52PM
92
Merced County Office of Education Merced County
Descriotion
E. AVAILABLE RESERVES
I. County School Service Fund a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated Amount
(Enter current year reserve projections in Colunm A, and other reserve projections in Columus C and E for subsequent years I and 2)
2. Special Reserve Fund- Noncapital Outlay (Fund 17)
a. Stabilization Arrangements
b. Reserve for Economic Uncertainties
c. Unassigned/Unappropriated
3. Total Available Reserves (Sum lines Ela thru E2c) F. ASSUMPTIONS
2014-15 First Interim County School Service Fund
Multiyear Projections Restricted
Projected Year Totals
Object (Fonn 011) Codes (A)
9750
9789
9790
9750
9789
9790
Please provide below or on a separate attachment, the assumptions used to detennine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments
% Change
(Cols. C-NA) (B)
projected in lines B ld, B2d, and B 10. For additional infonnation, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: mypi (Rev 02/25/2014)
2015-16 Projection
(C)
% Change
(Cols. E-C/C) (D)
24 10249 0000000 Form MYPI
2016-17 Projection
(E)
Printed: 12/9/2014 1:52 PM
93
Merced County Office of Education Merced County
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).
Deviations from the standards must be explained and may affect the interim certification.
CRITERIA AND STANDARDS
1. CRITERION: Average Daily Attendance
24 1 0249 0000000 Form 01CSI
STANDARD: Projected County Operations Grant average daily attendance (ADA) has not changed for any of the current fiscal year or two subsequent fiscal years by more than two percent since budget adoption. Projected ADA for county operated programs has not changed for any of the current fiscal year or two subsequent fiscal years by more than two percent since budget adoption.
County Office ADA Standard Percentage Range: Ll __ __::,-2:::.o,_•"'Y._,t,o..:+_,2"'.0'-'"!."-o __ _J
1A. Calculating the County Office's ADA Variances
DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise enter data into the first column for all fiscal years. If Form MYPI exists, County Operations Grant ADA will be extracted for the two subsequent years; otherwise enter this data. First Interim Projected Year Totals data for Current Year are extracted; enter data for the remaining two subsequent years into the second column.
Estimated Funded ADA
Program I Fiscal Year
County Program ADA (Form AlAI, Line B1e)
Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
District Funded County Program ADA (Form AlAI, Line B2f)
Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
County Operations Grant ADA (Form AlAI, Line B5)
Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
Charter School County Program ADA (Form AlAI, Line C2e)
Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
Budget Adoption Budget
(Form 01CS, Item 1B-2)
453.00
453.00 453.00
704.42 704.42 704.42
53,393.56 53,393.56 53,393.56
89.00 89.00 89.00
18. Comparison of County Office ADA to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
First Interim Projected Year Totals
(Form AI) (Form MYPI)
455.64
455.64 455.64
713.53 713.53 713.53
53,376.41 53,376.41 53,376.41
0.00 83.00 83.00
Percent Change Status
0.6% Met
0.6% Met 0.6% Met
1.3% Met 1.3% Met 1.3% Met
0.0% Met 0.0% Met 0.0% Met
-100.0% Not Met -6.7% Not Met -6.7% Not Met
1a. STANDARD NOT MET- Projected ADA for County Operations Grant or county operated programs has changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting ADA, and what changes will be made to improve the accuracy of projections in this area.
Explanation:
(required if NOT met)
California Dept of Education
Current Charter School enrollment as of October 2014 indicates via historical ADA and enrollment trends that the 14-15 ADA level will be lower than what was anticipated at the time of budget adoption. A large 12th grade class graduated. NOTE- The 14-15 1st interim ADA cell is not pulling over from the attendance sheet. The data is within the sheet along with the two subsequent fiscal years (shown). I am assuming this is a software glictch.
SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM
94
Merced County Office of Education Merced County
2. CRITERION: LCFF Revenue
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 10249 0000000
Form 01CSI
STANDARD: Projected LCFF revenue, for any of the current fiscal year or two subsequent fiscal years, has not changed by more than two percent since budget adoption .
County Office LCFF Revenue Standard Percentage Range: LI __ __,-2"-.0::..'!.c::•..:t.::.o_+.=2c:..:.O"''!..=.• __ _J
2A. Calculating the County Office's Projected Change in LCFF Revenue
This criterion is disabled for county offices of education during transition to full LCFF implementation.
28. Comparison of County Office LCFF Revenue to the Standard
This criterion is disabled for county offices of education during transition to full LCFF implementation.
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM
95
Merced County Office of Education Merced County
3. CRITERION: Salaries and Benefits
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 1 0249 0000000
Form 01CSI
STANDARD: Projected total salaries and benefits for any of the current fiscal year or two subsequent fiscal years has not changed by more than five percent since budget adoption.
It is likely that for many county offices the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues that were restricted prior to the LCFF are now unrestricted within the LCFF.
County Office Salaries and Benefits Standard Percentage Range: lt__ __ -..:S:::.Oe.c'!.eoo..:to::.....:+.o:S.:.:.0'-''1.-'-o __ -..J
3A. Calculating the County Office's Projected Change in Salaries and Benefits
DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column. Current Year data are extracted. If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; otherwise, enter this data.
Salaries and Benefits
Fiscal Year Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
Budget Adoption (Form 01, Objects 1 000-3999)
Form 01CS, Item 3B
3B. Comparison of County Office Salaries and Benefits to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
First Interim Projected Year Totals
(Form 011. Objects 1 000-3999) Form MYPI, Lines B1-B3 Status
Met Met Met
1a. STANDARD MET- Total salaries and benefits have not changed since budget adoption by more than the standard for the current fiscal year and two subsequent fiscal years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM
96
2014-15 First Interim County School Service Fund Merced County Office of Education
Merced County County Office of Education Criteria and Standards Review
4. CRITERION: Other Revenues and Expenditures
24 1 0249 0000000 Form 01CSI
STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating) for any of the current fiscal year or two subsequent fiscal years have not changed by more than five percent since budget adoption.
Changes that exceed five percent in any major object category must be explained.
County Office's Other Revenues and Expenditures Standard Percentage Range: f---------=5.:..:.0'-'"!.-=-·-=-to=---+-=-S:..::.Oc:."/.=-• -------1
County Office's Other Revenues and Expenditures Explanation Percentage Range: L-----'-'-"5"-'.0'-'"/."'-o-"to:::....:.+_,S,.0'-'0/c,_o -----'
4A. Calculating the County Office's Change by Major Object Category and Comparison to the Explanation Percentage Range
DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for Current Year are extracted. If First Interim Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.
Explanations must be entered for each category if the percent change for any year exceeds the county office's explanation percentage range.
Object Range I Fiscal Year
Budget Adoption Budget
(Form 01CS, Item 4B)
First interim Projected Year Totals (Fund 01/Form MYPI) Percent Change
Change Is Outside Explanation Range
Federa1Revenue(Fund01,0~ec~810r0~--=-82~9~9~~~~~~~--r-----------,--------------,-----~-----, Current Year (2014-15) 13,283,079.00 5.6% Yes 1st Subsequent Year (2015-16) 13,283,079.00 5.6% Yes 2nd Subsequent Year (2016-17) 13,283,079.00 5.6% Yes
Explanation: (required if Yes)
The removal of Federal sequestration reductions.
Other State Revenue (Fund 01, Objec~f--8"'3~0,_,0~--=-85"'9"'9"-',_Fo,_r,_,_m'-'--"M"-Y'-'P'-'I"-'=L,_,_in,_,e'-iAr3"-'------------,-------------...,------------, Current Year (2014-15) 22,385,238.00 20,396,553.23 -8.9% Yes 1st Subsequent Year (2015-16) 22,385,238.00 20,396,553.23 -8.9% Yes 2nd Subsequent Year (2016-17) 22,385,238.00 20,396,553.23 -8.9% Yes
Explanation: (required if Yes)
Re-coding of Special Ed transportation LCFF revenue and other account code corrections.
OtherLocaiRevenue(Fund01,0~ects~8-=-60"'0=---=8~79-=-9~~F-=o.:..:rm~M,_,_Y~P~I-=L~in_:_:e~A~4L_ _________ ,_-------------.-----------, Current Year (2014-15) 11,185,474.00 16,659,585.88 48.9% Yes 1st Subsequent Year (2015-16) 11,185,474.00 16,659,585.88 48.9% Yes 2nd Subsequent Year (2016-17) 11,185,474.00 16,659,585.88 48.9% Yes
Explanation: (required if Yes)
The increase in local revenues is due to a change in coding of anticipated LCFF revenues from districts based on district referred Community School and Special Education ADA.
Books andSupplies(Fund01,0~ects~4~0-=-0-=-0~~9-=9-=-9~F~o,_,_r,_,_m'-'M~Y~P~I~L=i,_,_ne~B~4~----------,-------------...,------------, Current Year (2014-15) 4,448,049.00 4,933,588.68 10.9% Yes 1st Subsequent Year (2015-16) 4,449,049.00 4,947,376.00 11.2% Yes
2nd Subsequent Year (2016-17) 4,449,049.00 4,947,376.00 11.2% Yes
Explanation: (requ ired if Yes)
Budgeting to spend one-time beginning balances.
Services and Other Operating Expendirtu=r-=e-"s-"--="'-"-'-'-====='T=-"--Fo"-r'-'-m'-'--"M"-Y'-'P--'1"-, .:::L,_,_in,_,ec.:B:::5"-'----,--------------.------------, Current Year (2014-15) 14,307,963.27 -6.7% 1st Subsequent Year (2015-16) 2.7% 2nd Subsequent Year (2016-17) 10.8%
Explanation: (required if Yes)
California Dept of Education
Budgeting to spend one-time beginning balances.
SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)
Yes No Yes
Printed: 12/9/2014 1:57PM
97
Merced County Office of Education Merced County
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
48. Calculating the County Office's Change in Total Operating Revenues and Expenditures
DATA ENTRY: All data are extracted or calculated.
Object Range I Fiscal Year Budget Adoption
Budget First Interim
Projected Year Totals Percent Change
24 1 0249 0000000 Form 01CSI
Status
TotaiFederai,State,andOtherlocaiR~e~v~e~n~u~e~s~~~~~~~~~------------~~~~~-,------------~~-------------,------~~~~--------, Current Year (2014-15) 50,339,218.11 9.1% Not Met 1st Subsequent Year (2015-16) 50.339,218.11 9.1% Not Met 2nd Subsequent Year (2016-17) 50,339,218.11 9.1% Not Met
-2.7% Met 4.7% Met 10.9% Not Met
4C. Comparison of County Office Total Operating Revenues and Expenditures to the Standard Percentage Range
DATA ENTRY: Explanations are linked from Section 4A if the status in Section 4B is not met; no entry is allowed below.
1a. STANDARD NOT MET- Projected total operating revenues have changed since budget adoption by more than the standard in one or more of the current or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within the standard must be entered in Section 4A above and will also display in the explanation box below.
Explanation:
Federal Revenue
(linked from 4A
if NOT met)
Explanation: Other State Revenue
(linked from 4A if NOT met)
The removal of Federal sequestration reductions.
Re-coding of Special Ed transportation LCFF revenue and other account code corrections.
Explanation: Other Local Revenue
(linked from 4A
The increase in local revenues is due to a change in coding of anticipated LCFF revenues from districts based on district referred Community School and Special Education ADA.
if NOT met)
1 b. STANDARD NOT MET- Projected total operating expenditures have changed since budget adoption by more than the standard in one or more of the current or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 4A above and will also display in the explanation box below.
Explanation: Budgeting to spend one-time beginning balances. Books and Supplies
(linked from 4A if NOT met)
Explanation: Budgeting to spend one-time beginning balances. Services and Other Exps
(linked from 4A if NOT met)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM
98
Merced County Office of Education Merced County
5. CRITERION: Facilities Maintenance
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 1 0249 0000000
Form 01CSI
STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070.75, or in how the county office is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).
Determining the County Office'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 (OMMAIRMA)
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 17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.
DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter Budget Adoption data into lines 1 and 2. All other data are extracted.
1. OMMNRMA Contribution
Budget Adoption 1% Required
Minimum Contribution Form 01CS, Item 5
2. Budget Adoption Contribution (information only) (Form 01CS, Criterion 5)
If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:
Status
Met
c==J Not applicable (county office does not participate in the Leroy F. Green School Facilities Act of 1998) C==:J Other (explanation must be provided)
Explanation:
(required if NOT met
and Other is marked)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM
99
Merced County Office of Education Merced County
6. CRITERION: Deficit Spending
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 10249 0000000
Form 01CSI
STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the county office's available reserves' as a percentage of total expenditures and other financing uses• in any of the current fiscal year or two subsequent fiscal years.
' Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts inthe County School Service Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the County School Service Fund.
2 A county office of education that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.
6A. Calculating the County Office's Deficit Spending Standard Percentage Levels
DATA ENTRY: All data are extracted or calculated.
County Office's Available Reserves Percentage (Criterion 88, Line 9)
County Office's Deficit Standard Percentage Levels I (one-third of available reserves percentage): L. ____ _,6~·:::.5°~Yoc_ ___ _l ______ :::.6,.3'-'0A,_o -------'------"'6"'.2'-""A,_o -----'
6B. Calculating the County Office's Special Education Pass-through Exclusions (only for county offices that serve as the AU of a SELPA)
DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.
For county offices that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2): 1. Do you choose to exclude pass-through funds distributed to SELPA members from the
calculations for deficit spending and reserves? 2. If you are the SELPA AU and are excluding special education pass-through funds:
a. Enter the name(s) of the SELPA(s):
Current Year Projected Year Totals
(2014-15) b. Special Education Pass-through Funds
(Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)
6C. Calculating the County Office's Deficit Spending Percentages
22.710.326.00 I
Yes
1st Subsequent Year (2015-16)
2nd Subsequent Year (2016-17)
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns.
Projected Year Totals
Fiscal Year Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
Net Change in
6D. Comparison of County Office Deficit Spending to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
Total Unrestricted Expenditures and Other Financing Uses
(Form 011, Objects 1000-7999)
Deficit Spending Level
(If Net Change in Unrestricted Fund Status
Met Met
Not Met
1 a. STANDARD NOT MET- Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for the deficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits are eliminated or are balanced within the standard.
Explanation:
(required if NOT met)
California Dept of Education
Our MYP assumes our funding remains fait, while costs increase. We continue to spend down one-time unrestricted carryover funds. We are in the process of evaluting ways to reduce expenses and avenues where additional funding can be generated.
SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM
100
Merced County Office of Education Merced County
7. CRITERION: Fund and Cash Balances
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 1 0249 0000000
Form 01CSI
A. FUND BALANCE STANDARD: Projected county school service fund balances will be positive at the end of the current fiscal year and two subsequent fiscal years.
7 A-1. Determining if the County Office's County School Service Fund Ending Balance is Positive
DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.
Fiscal Year Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
Ending Fund Balance County School Service Fund
Projected Year Totals Form 011, Line F2 I Form MYPI, Line D2
7 A-2. Comparison of the County Office's Ending Fund Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
Status Met Met Met
1a. STANDARD MET- Projected county school service fund ending balance is positive for the current fiscal year and two subsequent fiscal years.
Explanation:
(required if NOT met)
B. CASH BALANCE STANDARD: Projected county school service fund cash balance will be positive at the end of the current fiscal year.
7B-1. Determining if the County Office's Ending Cash Balance is Positive
DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.
Fiscal Year Current Year (2014-15)
Ending Cash Balance County School Service Fund
Form CASH, Line F, June Column 4,513,267.06
7B-2. Comparison of the County Office's Ending Cash Balance to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
Status Met
1a. STANDARD MET- Projected county school service fund cash balance will be positive at the end of the current fiscal year.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM
101
2014-15 First Interim County School Service Fund Merced County Office of Education
Merced County County Office of Education Criteria and Standards Review 24 10249 0000000
Form 01CSI
8. CRITERION: Reserves
STANDARD: Available reserves' for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts as applied to total expenditures and other financing uses2 :
County Office's Expenditures and Other Financing Uses (Criterion 8A1), plus SELPA Pass-through
Percentage Level' 5% or $64,000 (greater of)
4% or $288,000 (greater of)
3% or $576,000 (greater of)
2% or $1,943,000 (greater of)
County Office Total Expenditures and Other Financing Uses'
0 to $5,758,000
$14,393,000 $64,772,001
to to
and
$5,757,999 $14,392,999 $64,772,000
over
' Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the County School Service Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the County School Service Fund.
2 A county office of education that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.
• Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EC Section 2557), rounded to the nearest thousand.
(Criterion 682b) if Criterion 68, Line 1 is No: '----'-===-"----_L_------'-'"--'--="-'-''----------'-----'==="'---__J
County Office's Reserve Standard Percentage Level: ~'------=2..c%,__ ____ _L_ _____ __,2,_,"!."'-o--------'-------'2,_,"!."'-o ____ __,
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM
102
2014-15 First Interim County School Service Fund Merced County Office of Education
Merced County County Office of Education Criteria and Standards Review
BA. Calculating the County Office's Reserve Standard
DATA ENTRY: If Form MYPI exists, all data are extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.
1. Expenditures and Other Financing Uses (Form 011, objects 1000-7999) (Form MYPI, Line 811)
2. Plus: Special Education Pass-through (Criterion 68, Line 2b if Criterion 68, Line 1 is No)
3. Total Expenditures and Other Financing Uses (Line A 1 plus Line A2)
4. Reserve Standard Percentage Level 5. Reserve Standard - by Percent
(Line A3 times Line A4) 6. Reserve Standard - by Amount
(From percentage level chart above) 7. County Office's Reserve Standard
(Greater of Line AS or Line AG)
88. Calculating the County Office's Available Reserve Amount
Current Year Projected Year Totals
(2014-15)
72,540,983.22
72,540,983.22 2%
1,450,819.66
1,943,000.00
1 943 000.00
1st Subsequent Year (2015-16)
74,443,211.00
74,443,211.00 2%
1,488,864.22
1,943,000.00
1 943 000.00
DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MY PI does not exist, enter data for the two subsequent years.
Reserve Amounts (Unrestricted resources 0000-1999 except line 4)
1. County School Service Fund - Stabilization Arrangements (Fund 01, Object 9750) (Form MY PI, Line E1a)
2.
3.
4.
5.
6.
7.
8.
9.
County School Service Fund- Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) County School Service Fund- Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, Line E1c)
County School Service Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYPI, Line E1d) Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (Form MYPI, Line E2a) Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYPI, Line E2b) Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYPI, Line E2c) County Office's Available Reserve Amount (Lines B1 thru B7) County Office's Available Reserve Percentage (Information only) (Line 8 divided by Section 8A, Line 3)
County Office's Reserve Standard (Section SA, Line 7)
Status
BC. Comparison of County Office Reserve Amount to the Standard
DATA ENTRY: Enter an explanation if the standard is not met.
:
Current Year Projected Year Totals
(2014-15)
0.00
1,943,000.00
0.00
0.00
12,116,529.72
0.00
14,059,529.72
19.38%
1,943 000.00
Met
1a. STANDARD MET- Available reserves have met the standard for the current year and two subsequent fiscal years.
Explanation:
(required if NOT met)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)
1st Subsequent Year (2015-16)
0.00
1,943,000.00
0.00
0.00
0.00
12,116,529.72
14,059,529.72
18.89%
1,943,000.00
Met
24 1 0249 0000000 Form 01CSI
2nd Subsequent Year (2016-17)
75,326,269.00
75,326,269.00 2%
1,506,525.38
1,943,000.00
1 943 000.00
2nd Subsequent Year (2016-17)
0.00
1,943,000.00
0.00
0.00
0.00
12,116,529.72
0.00
14,059,529.72
18.66%
1,943 000.00
Met
Printed: 12/9/2014 1:57PM
103
2014-15 First Interim County School SeNice Fund Merced County Office of Education
Merced County County Office of Education Criteria and Standards Review
SUPPLEMENTAL INFORMATION
DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.
51. Contingent Liabilities
1a. Does your county office have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since budget adoption that may impact the budget?
1b. If Yes, identify the liabilities and how they may impact the budget:
52. Use of One-time Revenues for Ongoing Expenditures
1 a. Does your county office have ongoing county school seNice fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?
No
No
24 10249 0000000 Form 01CSI
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:
53. Temporary lnterfund Borrowings
1 a. Does your county office have projected temporary borrowings between funds?
(Refer to Education Code Section 42603)
1 b. If Yes, identify the interfund borrowings:
Yes
Temporary interfund borrowing is used for cash flow purposes. Fund 17 is used to cover necessary cash flow shortages in fund 01, if necessary. We also use fund 17 to cover cash flow shortages in fund 12 because of the reimbursement nature of federal child development funding.
54. Contingent Revenues
1 a. Does your county office have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reseNes)? No
1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM
104
Merced County Office of Education Merced County
S5. Contributions
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 1 0249 0000000
Form 01CSI
Identify projected contributions from unrestricted resources in the county school service fund to restricted resources in the county school service fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption.
Identify projected transfers to or from the county school service fund to cover operating deficits in either the county school service fund or any other fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption.
Identify capital project cost overruns that have occurred since budget adoption that may impact the county school service fund budget.
-5.0% to +5.0% County Office's Contributions and Transfers Standard: c_ _ __:o~rc_-_,$~2"'0"'0"'0"'0-'to"--'+-"$~2"'0"'0"'0"'0 __ _j
S5A. Identification of the County Office's Projected Contributions, Transfers, and Capital Projects that may Impact the County School Service Fund
DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. Enter First Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for the Current Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1 d; all other data will be calculated.
Description I Fiscal Year Budget Adoption
(Form 01CS, Item S5A)
1 a. Contributions, Unrestricted County School Service Fund
First Interim Projected Year Totals
Percent Change Amount of Change Status
(Fund01,Resources0000-1999,0~ectr8~9~8~0~---~~~~~~-----~~~~~~~~~.-------~~~~~----~~~----. Current Year (2014-15) 1,205,052.00 Not Met 1st Subsequent Year (2015-16) 1,330,534.00 Not Met 2nd Subsequent Year (2016-17) 1,330.534.00 Not Met
1 b. Transfers In, County School Service Furn"'d"---*- --------::-::-:-r--- --------::-::-:-r--:-:=--.----------=-=-:-;,------:-:--,--------, Current Year (2014-15) 0.00 0.00 0.00 Met 1st Subsequent Year (2015-16) 0.00 0.00 0.00 Met 2nd Subsequent Year (2016-17) 0.00 0.00 0.00 Met
1 c. Transfers Out, County School Service r-F-=u'-'n-=d_* ___ ____ ---:---::-:c-r------------:---::-:-r---:--:-:-,----.-----------,...,.-,--,------:-,------- ----, Current Year (2014-15) 0.00 0.00 0.00 Met 1st Subsequent Year (2015-16) 0.00 0.00 0.00 Met 2nd Subsequent Year (2016-17) 0.00 0.00 0.00 Met
1 d. Capital Project Cost Overruns
Have capital project cost overruns occurred since budget adoption that may impact the county school service fund operational budget?
• Include transfers used to cover operating deficits in either the county school service fund or any other fund.
S5B. Status of the County Office'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.
No
1a. NOT MET- The projected contributions from the unrestricted county school service fund to restricted county school service fund programs have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-time in nature. Explain the county office's plan, with timeframes, for reducing or eliminating the contribution.
Explanation: (required if NOT met)
A number of funding sources were receded to 8980 to show LCFF funding covering the operational cost of these programs.
1 b. MET- Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM
105
Merced County Office of Education Merced County
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
1c. MET- Projected transfers out have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.
Explanation: (required if NOT met)
1d. NO- There have been no capital project cost overruns occurring since budget adoption that may impact the county school service fund operational budget.
Project Information: (required if YES)
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)
24 1 0249 0000000 Form 01CSI
Printed: 12/9/2014 1:57PM
106
Merced County Office of Education Merced County
56. Long-term Commitments
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
Identify all existing and new multiyear commitments' and their annual required payment for the current year and two subsequent fiscal years.
24 1 0249 0000000 Form 01CSI
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.
'Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.
S6A. Identification of the County Office's Long-term Commitments
DATA ENTRY: If Budget Adoption (Form 01 CS, Item S6A) data exist, long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1 b. Extracted data may be overwritten to update long-term commitment data in item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1 a and 1 b, and enter all other data, as applicable.
1. a. Does your county office have long-term (multiyear) commitments? (If No, skip items 1 b and 2 and sections S6B and S6C)
b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption?
Yes
No
2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPES); OPES is disclosed in Item S7 A
#of Years SACS Fund and Object Codes Used For: Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures)
Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences 1
Other Long-term Commitments (do not include OPES):
QZAB #1 6 QZAB #2 8
TOTAL:
Type of Commitment (continued): Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences
Other Long-term Commitments (continued)·
QZAB#1 QZAB #2
Total Annual Payments:
01-9210 & 01-0235
Prior Year (2013-14)
Annual Payment (P & I)
0 105,140
105,140 Has total annual payment increased over prior year (2013-14)?
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)
Current Year (2014-15)
Annual Payment (P & I)
0 105,140
105,140 No
1st Subsequent Year (2015-16)
Annual Payment (P & I)
No
0 105,140
105,140
Principal Balance as of July 1, 2014
441,029
1,000,000 920,643
2,361,672
2nd Subsequent Year (2016-17)
Annual Payment (P & I)
0 105,140
105,140 No
Printed: 12/9/2014 1 :57 PM
107
Merced County Office of Education Merced County
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
S6B. Comparison of the County Office's Annual Payments to Prior Year Annual Payment
DATA ENTRY: Enter an explanation if Yes.
1 a. No- Annual payments for long-term commitments have not increased in one or more of the current and two subsequent fiscal years.
24 10249 0000000 Form 01CSI
Explanation: (required if Yes to increase in total
annual payments)
Our COP's final annual payment was made in August 2012. QZAB #1 debt is fully defeased. The liability was added to our long-term debt schedule per the request of the CDE. A large deposit was made as collateral for this bond to secure its obligation to pay the full purchase price upon maturity in March 2019. There is no annual payment.
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.
Explanation: (Required if Yes)
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM
108
Merced County Office of Education Merced County
57. Unfunded Liabilities
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.
S7A. Identification of the County Office's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)
24 10249 0000000 Form 01CSI
DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4.
1. a. Does your county office provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1 b-4)
b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities?
c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions?
2. OPEB Liabilities a. OPEB actuarial accrued liability (AAL) b. OPEB unfunded actuarial accrued liability (UAAL) c. Are AAL and UAAL based on the county office's
estimate or an actuarial valuation? d. If based on an actuarial valuation, indicate the date of
the OPEB valuation
3. OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative
Measurement Method Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
Yes
Yes
Yes
Budget Adoption (Form 01CS, Item S7A)
8,558,145.00
7,205,110.00
Actuarial
July 2011
Budget Adoption Form 01CS, Item S7A
6, 751,465.00 6, 751,465.00
b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752)
Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
d. Number of retirees receiving OPEB benefits Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
4. Comments:
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)
563,901.00 563,901.00 563,901.00
879,738.00 880,237.00 880,737.00
HI
First Interim 10,355,875.00
6,256,566.00
Actuarial
July 2013
First Interim 862,663.00 862,663.00 862,663.00
563,485.00 563,485.00 563,485.00
1,082,296.00 1,023,224.00
972,845.00
HI
Printed: 12/9/2014 1:57PM
109
Merced County Office of Education Merced County
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
S7B. Identification of the County Office's Unfunded Liability for Self-insurance Programs
24 1 0249 0000000 Form 01CSI
DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4.
1. a. Does your county office operate any self-insurance programs
2.
such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB, which is covered in Section S7A) (If No, skip items 1b-4)
b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities?
c. If Yes to item 1 a, have there been changes since budget adoption in self-insurance contributions?
Self-Insurance Liabilities a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs
3. Self-Insurance Contributions a. Required contribution (funding) for self-insurance programs
Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
b. Amount contributed (funded) for self-insurance programs Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)
4. Comments:
No
n/a
n/a
Budget Adoption
(Form 01 CS, Item S7B)
Budget Adoption Form 01CS, Item S7B
First Interim
First Interim
Merced County Office of Education is only liable for annual premiums of workers' compensation JPA. The JPA is insured for extra costs.
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM
110
Merced County Office of Education Merced County
S8. Status of Labor Agreements
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 10249 0000000
Form 01CSI
Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.
If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:
The county office of education must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the California Department of Education (CDE) with an analysis of the cost of the settlement and its impact on the operating budget.
The CDE shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the governing board and the county superintendent of schools.
S8A. Cost Analysis of County Office's Labor Agreements- Certificated (Non-management) Employees
DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no ex1ractions in this section.
Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of budget adoption?
If Yes, complete number of FTEs, then skip to section S8B.
If No, continue with section SBA.
Certificated (Non-management) Salary and Benefit Negotiations
Number of certificated (non-management) fulltime-equivalent (FTE) positions
1 a. Have any salary and benefit negotiations been settled since budget adoption?
If Yes, and the corresponding public disclosure documents
have not been filed with the CDE, complete questions 2-4.
If No, complete questions 5 and 6.
1 b. Are any salary and benefit negotiations still unsettled? If Yes , complete questions 5 and 6.
Negotiations Settled Since Budget Adoption 2. Per Government Code Section 3547.5(a}, date of public disclosure board meeting:
3. Period covered by the agreement: Begin Date:
4. Salary settlement: Current Year (2014-15)
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?
One Year Agreement Total cost of salary settlement
No
No
No
Yes
End Date:
% change in salary schedule from prior year L. __________ _j
or Multiyear Agreement
Total cost of salary settlement
% change in salary schedule from prior year (may enter tex1, such as "Reopener")
Identify the source of funding that will be used to support multiyear salary commitments:
Negotiations Not Settled 5. Cost of a one percent increase in salary and statutory benefits
6. Amount included for any tentative salary schedule increases
California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi-c (Rev 05/20/2014)
Current Year (2014-15)
11o,16a I
1st Subsequent Year (2015-16)
No
1st Subsequent Year (2015-16)
2nd Subsequent Year (2016-17)
No
2nd Subsequent Year (2016-17)
Printed: 12/9/2014 1:57PM
111
2014-15 First Interim County School Service Fund Merced County Office of Education
Merced County County Office of Education Criteria and Standards Review
Certificated (Non-management) Health and Welfare (H&W) Benefits
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year
Certificated (Non-management) Prior Year Settlements Negotiated Since Budget Adoption
Are any new costs negotiated since budget adoption for prior year settlements included in the interim?
If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:
Certificated (Non-management) Step and Column Adjustments
1. Are step & column adjustments included in the interim and MYPs? 2. Cost of step & column adjustments
3. Percent change in step & column over prior year
Certificated (Non-management) Attrition (layoffs and retirements)
1. Are savings from attrition included in the budget and MYPs?
2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?
Certificated (Non-management) -Other
Current Year 1st Subsequent Year (2014-15) (2015-16)
Yes Yes 15,863
70.0% 67.0% 4.8% 4.0%
No
Current Year 1st Subsequent Year (2014-15) (2015-16)
Yes Yes 189,251
1.6% 1.6%
Current Year 1st Subsequent Year (2014-15) (2015-16)
Yes Yes
No No
16,498
192,279
24 10249 0000000 Form 01CSI
2nd Subsequent Year (2016-17)
Yes 17,158
64.0% 4.0%
2nd Subsequent Year (2016-17)
Yes 195,356
1.6%
2nd Subsequent Year (2016-17)
Yes
No
List other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57 PM
112
Merced County Office of Education Merced County
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
SBB. Cost Analysis of County Office's Labor Agreements- Classified (Non-management) Employees
24 10249 0000000 Form 01CSI
DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.
Status of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of budget adoption?
If Yes. complete number of FTEs, then skip to section SBC. If No, continue with section SBB.
Classified (Non-management) Salary and Benefit Negotiations
Number of classified (non-management) FTE positions
1 a. Have any salary and benefit negotiations been settled since budget adoption?
If Yes. and the corresponding public disclosure documents have not been filed with the CDE. complete questions 2-4.
If No. complete questions 5 and 6.
1 b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 5 and 6.
Negotiations Settled Since Budget Adoption 2. Per Government Code Section 3547.5(a), date of public disclosure board meeting:
3. Period covered by the agreement: Begin Date:
4. Salary settlement: Current Year (2014-15)
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?
One Year Agreement Total cost of salary settlement
No
No
No
Yes
End Date:
% change in salary schedule from prior year L_ __________ __J
or Multiyear Agreement
% change in salary schedule from prior year
1st Subsequent Year (2015-16)
No
2nd Subsequent Year (2016-17)
No
Total cost of salary settlement I
(may enter text, such as "Reopene~') L. ___________ _L ______________ _L __________ ___j
Identify the source of funding that will be used to support multiyear salary commitments:
Negotiations Not Settled
5. Cost of a one percent increase in salary and statutory benefits
6. Amount included for any tentative salary schedule increases
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)
Current Year (2014-15)
133,8731
1st Subsequent Year (2015-16)
2nd Subsequent Year (2016-17)
Printed: 12/9/2014 1:57PM
113
2014-15 First Interim County School Service Fund Merced County Office of Education
Merced County County Office of Education Criteria and Standards Review
Classified (Non-management) Health and Welfare (H&W) Benefits
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits
3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year
Classified (Non-management) Prior Year Settlements Negotiated Since Budget Adoption
Are any new costs negotiated since budget adoption for prior year settlements included in the interim?
If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs:
Classified (Non-management) Step and Column Adjustments
1. Are step & column adjustments included in the interim and MYPs? 2. Cost of step & column adjustments
3. Percent change in step & column over prior year
Classified (Non-management) Attrition (layoffs and retirements)
1. Are savings from attrition included in the interim and MYPs?
2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs?
Classified (Non-management) - Other
Current Year 1st Subsequent Year (2014-15)_ (2015-16)
Yes Yes
16,293
76.0% 73.0%
5.0% 4.0%
No
Current Year 1st Subsequent Year (2014-15) (2015-16)
Yes Yes 174,405
1.6% 1.6%
Current Year 1st Subsequent Year (2014-15) (2015-16)
Yes Yes
No No
16,945
177,195
24 1 0249 0000000 Form 01CSI
2nd Subsequent Year (2016-17)
Yes 17,623
70.0%
4.0%
2nd Subsequent Year (2016-17)
Yes 180,030
1.6%
2nd Subsequent Year (2016-17)
Yes
No
List other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM
114
Merced County Office of Education Merced County
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review
SBC. Cost Analysis of County Office's Labor Agreements- Management/Supervisor/Confidential Employees
24 1 0249 0000000 Form 01CSI
DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.
Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reportrin,.gLP:....::.er,_,i"'o"-d--:------, Were all managerial/confidential labor negotiations settled as of budget adoption? I n/a
If Yes or n/a, complete number of FTEs, then skip to S9. If No. continue with section sac.
Management/Supervisor/Confidential Salary and Benefit Negotiations
Prior Year (2nd Interim)
Number of management, supervisor, and confidential FTE positions
2013-14
1 a. Have any salary and benefit negotiations been settled since budget adoption?
Current Year
If Yes, and the corresponding public disclosure documents have not been filed with the CDE. complete question 2.
If No. complete questions 3 and 4.
1 b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 3 and 4.
Negotiations Settled Since Budget Adoption 2. Salary settlement:
Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?
Negotiations Not Settled
Total cost of salary settlement
Change in salary schedule from prior year (may enter text, such as "Reopene~')
3. Cost of a one percent increase in salary and statutory benefits
4. Amount included for any tentative salary schedule increases
Management/Supervisor/Confidential
Health and Welfare (H&W) Benefits
1. Are costs of H&W benefit changes included in the interim and MYPs?
2. Total cost of H&W benefits 3. Percent of H&W cost paid by employer 4. Percent projected change in H&W cost over prior year
Management/Supervisor/Confidential Step and Column Adjustments
1. Are step & column adjustments included in the budget and MYPs? 2. Cost of step & column adjustments 3. Percent change in step & column over prior year
Management/Supervisor/Confidential
Other Benefits (mileage, bonuses, etc.)
1. Are costs of other benefits included in the interim and MYPs? 2. Total cost of other benefits 3. Percent change in cost of other benefits over prior year
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)
Current Year (2014-15)
Current Year (2014-15)
Current Year (2014-15)
Budget Year (2014-15)
Current Year (2014-15)
n/a
n/a
1st Subsequent Year (2015-16)
1st Subsequent Year (2015-16)
1st Subsequent Year (2015-16)
1st Subsequent Year (2015-16)
1st Subsequent Year (2015-16)
2nd Subsequent Year (2016-17)
2nd Subsequent Year (2016-17)
2nd Subsequent Year (2016-17)
2nd Subsequent Year (2016-17)
2nd Subsequent Year (2016-17)
Printed: 12/9/2014 1:57PM
115
Merced County Office of Education Merced County
59. Status of Other Funds
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 1 0249 0000000
Form 01CSI
Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.
S9A. Identification of Other Funds with Negative Ending Fund Balances
DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.
1. Are any funds other than the county school service fund projected to have a negative fund balance at the end of the current fiscal year? No
If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund.
2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected.
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014) Printed: 12/9/2014 1:57PM
116
Merced County Office of Education Merced County
ADDITIONAL FISCAL INDICATORS
2014-15 First Interim County School Service Fund
County Office of Education Criteria and Standards Review 24 1 0249 0000000
Form 01CSI
The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review.
DATA ENTRY: Click the appropriate Yes or No button for items A2 through AB; Item A1 is automatically completed based on data from Criterion 7.
A1 . Do cash flow projections show that the county office will end the current fiscal year with a negative cash balance in the county school service fund? (Data from Criterion 78-1 , Cash Balance, are used to determine Yes or No)
A2. Is the system of personnel position control independent from the payroll system?
A3. Is the County Operations Grant ADA decreasing in both the prior and current fiscal years?
A4. Are new charter schools operating in county office boundaries that impact the county office's ADA, either in the prior or current fiscal year?
AS. Has the county office entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?
AG. Does the county office provide uncapped (1 00% employer paid) health benefits for current or retired employees?
A7 . Does the county office have any reports that indicate fiscal distress? (If Yes, provide copies to the CDE.)
A8. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?
When providing comments for additional fiscal indicators, please include the item number applicable to each comment.
Comments: (optional)
End of County Office First Interim Criteria and Standards Review
California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: csi-c (Rev 05/20/2014)
No
Yes
No
No
No
No
No
No
Printed: 12/9/2014 1:57PM
117
SACS2014ALL Financial Reporting Software - 2014.2.0 12/9/2014 1:48:10 PM
First Interim 2014-15 Projected Totals Technical Review Checks
Merced County Office of Education
24-10249-0000000
Merced County
Following is a chart of the various types of technical review checks and related requirements :
F W/WC -
0
Fatal (Data must be corrected; an explanation is not allowed) Warning/Warning with Calculation (If data are not correct , correct the data; if data are correct an explanation is required) Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)
IMPORT CHECKS
GENERAL LEDGER CHECKS
SUPPLEMENTAL CHECKS
EXPORT CHECKS
Checks Completed.