SIERRA SANDS UNIFIED SCHOOL DISTRICT Board of Education ... · 6.2 Ratification of Contract with VocoVision Motion passed to approve ratification of the contract with VocoVision as

SIERRA SANDS UNIFIED SCHOOL DISTRICT

Board of Education Regular Meeting

SEPTEMBER 8, 2016

Ridgecrest City Council Chambers 100 West California Avenue

www.ssusd.org

A G E N D A

CALL TO ORDER AND PLEDGE TO THE FLAG 7:00 P.M. Amy Castillo-Covert

Bill Farris Tim Johnson, Vice President/Clerk

Kurt Rockwell Michael Scott, President Ernest M. Bell, Jr., Superintendent MOMENT OF SILENCE 1. ADOPTION OF AGENDA

Welcome to a meeting of the Board of Education. Because we believe you share our concern for the ed-ucation of the youth of our community, we appreciate and welcome your participation. Copies of the agenda, along with a procedural handout, are available on the wall at the back of the room to assist with your participation in the meeting.

2. APPROVAL OF MINUTES of the regular and special meetings of August 18, 2016 and the

special meeting of August 22, 2016. 3. PROGRAMS AND PRESENTATIONS

• Recognition of Kurt Rockwell for Years of Service as a Member of the Board of Educa-tion, Sierra Sands Unified School District

• Annual Progress Report: Faller Elementary School • Annual Progress Report: Gateway Elementary School

We, the members of the Board of Education of the Sierra Sands Unified School District, are committed to providing the highest quality education in a safe environment to all K-12 students. We believe the school shares with the family, church, and community the responsibility for developing life-long learners who are responsible, productive citizens.

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Agenda 9-8-16

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4. PUBLIC HEARING

4.1 Public Hearing and Adoption of Resolution #5 1617, Statement of Assurance of Suffi-cient Textbooks and Instructional Materials and Certification that Pupils are Provided with Standards-Aligned Textbooks and Instructional Materials

5. REPORTS AND COMMUNICATIONS 5.1 Student Member’s Report

5.2 Reports from Members of the Board 5.3 Superintendent's Report

• Enrollment Update • Superintendent’s Council • Election Filing Results

5.4 Report to the Board of Trustees by the Desert Area Teachers Association 5.5 Report to the Board of Trustees by the California School Employees Association 5.6 Communications from the public

The board will provide time during the discussion of each agenda item for members of the public to comment. At this time, members of the public may address the board on an item not on the agenda. Comments should relate to items of public interest within the board’s jurisdiction. The law prohib-its the board from taking action on items not on the agenda. If appropriate, your comments will be referred to staff for response. When addressing the board, please state your name and address at the podium and limit your remarks to three minutes. In accordance with the board bylaws, the board will limit the total time for public input to 30 minutes. Those wishing to address the board beyond the 30-minute time limit may do so at the end of the scheduled meeting agenda.

6. EDUCATIONAL ADMINISTRATION

6.1 Annual Accountability CAASPP Progress Report for Sierra Sands 6.2 Program Improvement, Year Three LEA Plan Evidence of Progress (2015-16) End-of- Year Report 6.3 Review and Approval of Adult School Program Offerings for the 2016-17 School Year 6.4 Ratification of Contract with VocoVision 6.5 Ratification of Contract with VocoVision 6.6 Approval to Enter into a Contract with Academia Resource Compliance Services for School Psychologist Services

7. POLICY DEVELOPMENT AND REVIEW 8. PERSONNEL ADMINISTRATION

8.1 Certificated

Employment, resignation, retirement, leave of absence, change of status, termination

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Agenda 9-8-16

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8.2 Classified Employment, resignation, retirement, leave of absence, change of status, termination

8.3 Approval of Resolutions #9 1617, #10 1617, and #11 1617, Teachers Teaching Out of Their Major/Minor Field or Area 8.4 Waiver Request Enabling the District to Assign Individuals in Certificated Positions Without Appropriate Credentials 8.5 Adoption of Resolution #6 1617, Week of the School Administrator

9. GENERAL ADMINISTRATION

10. CONSTRUCTION ADMINISTRATION 10.1 Report to the Board: Construction Activities and Issues 10.2 Approval to Enter into Amendment #3 to the Agreement with IBI Group Related to Drop Off Drive Revisions for the New Murray Middle School 10.3 Authorization to Enter into an Agreement for Carport Equipment and Installation Services with National Carport Industries at the New Murray Middle School 10.4 Adoption of Resolution #7 1617, Funding Requested Through the State School Facility Program 11. BUSINESS ADMINISTRATION 11.1 Adoption of Resolution #8 1617 Approving the 2016-17 Estimated Gann Limit Calculations for the Sierra Sands Unified School District 11.2 Acceptance of the 2015-16 Unaudited Actuals 11.3 Approval of Bid Selection for Bread Products for the 2016-2017 School Year 12. CONSENT CALENDAR

12.1 Approval of A & B Warrants

13. FUTURE AGENDA 14. ADJOURNMENT The next regular meeting of the Board of Education will be October 20, 2016. Any materials required by law to be made available to the public prior to a meeting of the Board of Education of the Sierra Sands Unified School District can be inspected during normal busi-ness hours at the district office located at 113 Felspar, Ridgecrest, CA. These materials can also be viewed on the district’s internet website at www.ssusd.org. Note: Individuals who require special accommodation, including but not limited to an American Sign Language interpreter, accessible seating, or documentation in accessible formats, should contact the Superintendent’s Office at least two days before the meeting date.

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http://www.ssusd.org/


Minutes of the Special Meeting of the Board of Education

DATE OF MEETING: August 22, 2016 TIME OF MEETING: 5:00 p.m. PLACE OF MEETING: District Office Conference Room MEMBERS PRESENT: Castillo-Covert, Farris, Johnson, Rockwell, Scott - telephonically STAFF PRESENT: Ernest M. Bell, Jr., Superintendent MOMENT OF SILENCE was observed. 1. ADOPTION OF AGENDA The agenda was adopted by consensus as posted.. 2. CLOSED SESSION 2.1 Conference with Legal Counsel Regarding – Significant Exposure to Litigation Pursuant to Subdivision (d)(2) of California Government Code Section 54956.9: 1 Potential Case The board met in closed session. No action was taken that requires reporting pursuant to the Brown Act.

3. ADJOURNMENT at 5:55 p.m.

THE BOARD OF EDUCATION

_________________________________________ ________________________________________ Tim Johnson, Vice President/Clerk Ernest M. Bell, Jr., Secretary to Board

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Minutes of the Regular Meeting of the Board of Education

DATE OF MEETING: August 18, 2016 TIME OF MEETING: 7:00 p.m. PLACE OF MEETING: Ridgecrest City Council Chambers MEMBERS PRESENT: Castillo-Covert, Farris, Johnson, Rockwell - telephonically, Scott STAFF PRESENT: Ernest M. Bell, Jr., Superintendent PLEDGE OF ALLEGIANCE was recited in unison, led by Student Member Janelle Robins. MOMENT OF SILENCE was observed. 1. ADOPTION OF AGENDA The agenda was adopted by consensus as posted with the removal of Item 7.1, the addition of con-

current agenda Item 10.4 being heard following Item 10.3, and hearing the Inyo-Kern Schools Fi-nancing Authority agenda following Item 11.2.

2. APPROVAL OF MINUTES Hearing no comments, the minutes of the special meeting of July 19, 2016, and the regular and spe-

cial meetings of July 21, 2016 were adopted by consensus as written. 3. PROGRAMS AND PRESENTATIONS

• Recognition of Michael Scott for Years of Service as a Member of the Board of Education, Sierra Sands Unified School District: Superintendent Bell and Board Vice President Tim Johnson pre-sented Board Member Scott with a certificate honoring him for twenty years of service on the Si-erra Sands Board of Education.

• SELPA: Mrs. Elaine Littleton, Executive Director of SELPA introduced Ms. Heather Miller,

SDC teacher at James Monroe Middle School who gave an overview of the Basics3 curriculum framework for severely handicapped classes. Basics3 was created by the San Bernardino Unified School District and revised in 2015 to align with Common Core State Standards. The framework provides a lifelong guide for students, families, educators, and community partners. The curricu-lum is divided into five domains which include; functional academics, domestic, community, vo-cational, and recreation and leisure and is designed to take students from kindergarten into adult-hood.

4. PUBLIC HEARING 4.1 Public Hearing on Resolution #3 1617 Approval to Increase School Facilities Fees and Adoption of the District Developer Fee Justification Study

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Public Hearing opened at 7:16 p.m. Hearing no comments, public hearing closed at 7:17 p.m.

4.2 Public Hearing for Resubmitted Sunshine Contract Proposal for 2016-17 from Chapter 188 of the California School Employees Association (CSEA) to the Board of Education

Public Hearing opened at 7:18 p.m. Hearing no comments, public hearing closed at 7:19 p.m.

5. REPORTS AND COMMUNICATIONS 5.1 Student Member’s Report

Murray Middle School: Eighteen new staff members have joined the Murray family. Rachel’s Link, ASB, and AVID have led several new student activities at lunch. The Hill family has been busy selling PE clothes and spirit wear. Teachers are eagerly planning their first PLC to discuss data analysis and collection.

James Monroe Middle School: Five new teachers have joined the Monroe staff. WEB orienta-

tion for new students was organized by English teacher Mrs. Beecroft and Vice Principal Sernett met with campus supervisors to review their roles and expectations for student behav-ior. Teachers are looking forward to having more dedicated collaboration time. Monroe’s theme for the year is Teach Like a Champion.

Mesquite High School: Mesquite welcomed new students with two spirit days. The first com-

munity was held which presented school policies, procedures, and rules. School staff is looking forward to Mesquite Back-to-School Night next week.

Burroughs High School: BHS welcomed parents to the campus for orientation while the

freshman orientation was held by LINK crew. Parents will have the opportunity to meet with teachers at the annual Back-to-School Night. The first spirit day and dance will take place this week. The volleyball and cross country teams are gearing up for the season. Campus construc-tion is progressing and with the help of the Ridgecrest Police Department, students are able to safely reach school.

5.2 Reports from Members of the Board 5.3 Superintendent's Report Superintendent Bell reported enrollment for the 2016-17 school year is up by 100 students and

attendance is down by 36 students over this time last year. The district has hired over 65 new staff members for the 2016-17 school year. He thanked the support staff for their hard work over the summer to insure our schools were ready for students to begin the new school year. He also thanked transportation for their commitment to getting our students safely to school.

5.4 Report to the Board of Trustees by the Desert Area Teachers Association

Barb Walls, President of the Desert Area Teachers Association, reported that DATA members are concerned about large class sizes and hopes the district does everything possible not to ex-ceed classroom maximums as stated in contract. DATA is concerned about the number of un-filled specialized positions in the district. Ms. Walls was pleased to say some new teachers commented on how grateful they are with the support they are receiving from the district.

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5.5 Report to the Board of Trustees by the California School Employees Association

No report was given.

5.6 Communications from the public One member of the public spoke during the public comment period.

6. EDUCATIONAL ADMINISTRATION 6.1 Approval of the 2016-2019 Technology Plan Motion passed to approve the 2016-2019 Technology Plan. JOHNSON/CASTILLO-COVERT AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott 6.2 Ratification of Contract with VocoVision Motion passed to approve ratification of the contract with VocoVision as presented. CASTILLO-COVERT/FARRIS AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott 7. POLICY DEVELOPMENT AND REVIEW 7.1 Approval of Board Policy 4216, Probationary/Permanent Status This item was removed from the agenda. 8. PERSONNEL ADMINISTRATION

8.1 Certificated Employment, resignation, retirement, leave of absence, change of status, termination Motion passed to approve Item 8.1 as presented. CASTILLO-COVERT/SCOTT AYES: Castillo-Covert, Farris, Rockwell, Scott ABSTAIN: Johnson

8.2 Classified Employment, resignation, retirement, leave of absence, change of status, termination Motion passed to approve Item 8.2 as presented. CASTILLO-COVERT/JOHNSON AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott

8.3 Waiver Request Enabling the District to Assign Individuals in Certificated Positions Without Appropriate Credentials Motion passed to submit the request for Variable Term Waivers, Provisional Intern Permits,

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and Short Term Staff Permits as presented. CASTILLO-COVERT/JOHNSON AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott

9. GENERAL ADMINISTRATION

9.1 Gifts to District Motion passed to accept the following gifts: 760Mopar and the Karz for Kidz event donated

$3,400 in miscellaneous school supplies to schools throughout Sierra Sands Unified School District, Ms. Kim Van Nevel donated an HP Envy 4512 printer with an estimated cash value of $80 to be used in room 36 at Richmond Elementary School, Ms. Sherry Kay Browne donated a Yamaha Alto Saxophone with an estimated cash value of $700 to be used at Murray Middle School, and Greg and Theresa Morrow donated cookbooks with an estimated cash value of $1,500 to the Restaurant Careers class at Burroughs High School. JOHNSON/CASTILLO-COVERT AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott

9.2 Nominations for CSBA Directors-at-Large Asian/Pacific Islander and Hispanic to the Califor- nia School Boards Association (CSBA) Board of Directors There were no nominations. 9.3 Approval of Amendment to the Superintendent’s Contract

The board considered and reviewed relevant comparative salary data from the California De-partment of Education for superintendents both locally and throughout the state of California including unified districts similar to Sierra Sands to make its final determination on salary in-crease. Through a review of these documents, this amendment increase represents commensu-rate compensation earnable for other employees performing similar duties for other employers.

Motion passed to approve the amendment to the superintendent’s contract. JOHNSON/FARRIS AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott

10. CONSTRUCTION ADMINISTRATION 10.1 Report to the Board: Construction Activities and Issues

Mrs. Christina Giraldo, Assistant Superintendent of Business Services, introduced Mr. Steve Hubbard, Project Manager with Maas Company, who gave an update to the board on the Capital Projects taking place within the district.

The Office of Economic Adjustment grant request for additional funding has been uploaded to

the OEA website and the project manager is now in the process of working it through the system.

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The Burroughs High School modernization project is progressing after some challenges. Progress is being made on the central quad. The girls’ locker room sewer system failed and has been replaced. It is anticipated that the library and M hall will be completed in September.

Murray Middle School: During a meeting with the Department of the Navy it was decided

they would like to keep the current Murray Middle School building in tact with demolition in the area of the athletic field. DSA is currently reviewing the modulars and we anticipate receiving their comments by November 1, 2016.

Siemens Remediation: The Mesquite HVAC project will require 3-5 weeks of additional work

next summer and the PAC boiler project should be complete in November 2016.

10.2 Authorization to Participate in the California Multiple Awards Schedule (CMAS) with Mono Machines for the Burroughs High School Modernization Project Motion passed to authorize participation in the CMAS with Mono Machines as presented. CASTILLO-COVERT/JOHNSON AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott 10.3 Adopt Resolution #4 1617 to Approve Change Order #1 to Increase Scope to Include Installation of Underground Site Drainage System to Accommodate the 100-Year Flood as Well as Multiple Unforeseen Utility Conflicts Motion passed to adopt Resolution #4 1617 to approve change order #1 as presented. CASTILLO-COVERT/FARRIS AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott 11. BUSINESS ADMINISTRATION 11.1 Approval of 2016 Develop Fee Study and Adoption of Resolution #3 1617 to Increase School Facilities Fees Motion passed to approve the 2016 Developer Fee Study and adopt Resolution #3 1617 as presented. CASTILLO-COVERT/FARRIS AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott 11.2 Approval to Declare Surplus and Request for Authorization to Sell Chromebooks Motion passed to declare surplus and authorize the sale of Chromebooks. CASTILLO-COVERT/JOHNSON AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott President Scott temporarily adjourned the Sierra Sands Unified School District board meeting at 8:30 p.m. and opened the meeting of the Board of Directors of the Inyo-Kern Schools Financing Authority. The Sierra Sands Unified School District Board of Education meeting was reopened at 8:31 p.m.

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12. CONSENT CALENDAR

12.1 “A” & “B” Warrants 12.2 Approval of Interdistrict Attendance Agreement (Chavez)

Motion passed to adopt the consent calendar as presented. CASTILLO-COVERT/JOHNSON

AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott

13. FUTURE AGENDA 14. ADJOURNMENT was at 8:32 p.m.


_________________________________________ ________________________________________ Tim Johnson, Vice President/Clerk Ernest M. Bell, Jr., Secretary to Board Recorder: Diane Naslund

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Minutes of the Concurrent Special Meeting of the Board of Education

DATE OF MEETING: August 18, 2016 TIME OF MEETING: 7:00 p.m. PLACE OF MEETING: Ridgecrest City Council Chambers MEMBERS PRESENT: Castillo-Covert, Farris, Johnson, Rockwell - telephonically, Scott STAFF PRESENT: Ernest M. Bell, Jr., Superintendent MOMENT OF SILENCE was observed. 1. ADOPTION OF AGENDA

The agenda was adopted by consensus with Item 10.4 of the concurrent special meeting agenda being heard following Item 10.3 on the regular meeting agenda.

10. CONSTRUCTION ADMINISTRATION 10.4 Authorization to Enter into an Agreement for Low Voltage and Special Systems for the New Murray Middle School in Preparation for Operation of Network Systems on Campus Motion was made to approve entrance into the agreement as presented. CASTILLO-COVERT/JOHNSON AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott 11. ADJOURNMENT


_________________________________________ ________________________________________ Tim Johnson, Vice President/Clerk Ernest M. Bell, Jr., Secretary to the Board

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Minutes of the Special Meeting of the Board of Education

DATE OF MEETING: August 18, 2016 TIME OF MEETING: 6:45 p.m. PLACE OF MEETING: Ridgecrest City Council Chambers MEMBERS PRESENT: Castillo-Covert, Farris, Johnson, Rockwell - telephonically, Scott STAFF PRESENT: Ernest M. Bell, Jr., Superintendent MOMENT OF SILENCE was observed. 1. ADOPTION OF AGENDA

The agenda was adopted by consensus.

2. CLOSED SESSION 2.1 Public Employee Discipline/Dismissal/Release pursuant to Government Code section 54957 The board approved a Memorandum of Understanding regarding employee number 5181 by unanimous vote. AYES: Castillo-Covert, Farris, Johnson, Rockwell, Scott 3. ADJOURNMENT


_________________________________________ ________________________________________ Tim Johnson, Vice President/Clerk Ernest M. Bell, Jr., Secretary to the Board

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 4. EDUCATIONAL ADMINISTRATION

4.1 Public Hearing and Adoption of Resolution #5 1617, Statement of Assurance of Sufficient Textbooks and Instructional Materials and Certification that Pupils are Provided with Standards-Aligned Textbooks and Instructional Materials

BACKGROUND INFORMATION: Education Code 60119 requires a local education agency to conduct a public hearing and make a determination, through a resolution, as to whether each pupil in each school in the district has sufficient textbooks or instructional materials, or both, in each subject that are consistent with the content and cycles of the curriculum framework adoption by the state board. The public hearing shall take place on or before the end of the eighth week of school. CURRENT CONSIDERATIONS: District and site personnel have determined that sufficient textbooks or instructional materials, or both, have been provided and will continue to be provided in accordance with Education Code Section 60119. All students have standards-based aligned textbooks and instructional materials in history-social science, math, science, and English/language arts for the 2016-17 school year. Additionally, sufficient textbooks or instructional materials were provided to each pupil enrolled in foreign language and health classes. Laboratory science equipment was available for science laboratory classes offered in grades 9-12. FINANCIAL IMPLICATIONS: None. SUPERINTENDENT’S RECOMMENDATION: Adopt Resolution #5 1617 certifying that each pupil in each school in the district has sufficient textbooks or instructional materials and is in compliance with Education Code 60119 regarding standards-aligned textbooks.

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BEFORE THE BOARD OF EDUCATION of the

SIERRA SANDS UNIFIED SCHOOL DISTRICT RESOLUTION #5 1617

ASSURANCE REGARDING SUFFICIENCY OF TEXTBOOKS AND INSTRUCTIONAL MATERIALS:

WHEREAS, the governing board of Sierra Sands Unified School District, in order to comply with the requirements of Education Code Section 60119 held a public hearing on September 8, 2016 at 7:00p.m. which is on or before the eighth week school and which did not take place during or immediately following school hours, and;

WHEREAS, the governing board provided at least 10 days notice of the public hearing posted in at least three public places within the district that stated the time, place, and purpose of the hearing, and;

WHEREAS, the governing board encouraged participation by parents, teachers, members of the community, and bargaining unit leaders in the public hearing, and;

WHEREAS, information provided at the public hearing and to the governing board at the public meeting detailed the extent to which textbooks or instructional materials, or both were provided to all students, including English learners, in the district, and;

WHEREAS, the definition of "sufficient textbooks or instructional materials" means that each pupil has a textbook or instructional materials, or both, to use in class and to take home, and;

WHEREAS, sufficient textbooks or instructional materials were provided to each student, including English learners, that are aligned to the academic content standards and consistent with the cycles and content of the curriculum frameworks in the following subjects: mathematics, science, history-social science, and English/language arts, including the English language development component of an adopted program, and:

WHEREAS, sufficient textbooks or instructional materials were provided to each pupil enrolled in foreign language and health classes, and;

WHEREAS, laboratory science equipment was available for science laboratory classes offered in grades 9-12, inclusive;

THEREFORE, IT IS RESOLVED that for the 2016-17 school year, Sierra Sands Unified School District has provided each pupil with sufficient textbooks or instructional materials aligned to the academic content standards and consistent with the cycles and content of the curriculum frameworks.

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* * * * * * * * * * * * *

I, Ernest M. Bell, Jr., hereby certify that the foregoing resolution was duly adopted at a meeting of the Board of Education of the Sierra Sands Unified School District duly held on the eighth day of September 2016 on a motion of _______________________________, seconded by _____________________________, and by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

______________________________________

Clerk of the Board of Education

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 6. EDUCATIONAL ADMINISTRATION 6.1 Annual Accountability CAASPP Progress Report for Sierra Sands

BACKGROUND INFORMATION: Beginning with the 2013–14 school year, the California Assessment of Student Performance and Progress (CAASPP) became the new student assessment system in California, replacing the Standardized Testing and Reporting system (STAR). In the spring of 2016, the Smarter Balanced assessments were administered to students in grades three through eight and eleven. The computer-based assessments measured student knowledge of California's English language arts/literacy and mathematics standards. In addition, students in grades five, eight, and ten were administered the California Standardized Test in science. CURRENT CONSIDERATIONS: District and site CAASPP data will be analyzed to align with a continuous improvement model and growth targets will be determined for the content areas of English Language Arts and mathematics as well as the Socio-Economically Disadvantaged, Special Education, and English Learner subgroups. FINANCIAL IMPLICATIONS: There are no financial implications. SUPERINTENDENT’S RECOMMENDATION: This presentation is for informational purposes and does not require board action.

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 6. EDUCATIONAL ADMINISTRATION 6.2 Program Improvement, Year Three LEA Plan Evidence of Progress (2015-16) End-of- Year Report

BACKGROUND INFORMATION: Sierra Sands Unified School District entered into Program Improvement (PI) Year 3 in 2013. As a result, the State Board of Education (SBE) is required by Section 1116 of the ESEA and California Education Code (EC) Section 52055.57(d) to assign one or more corrective actions to Local Education Agencies (LEAs) identified for PI Year 3. At its March 20, 2014 meeting, the SBE assigned Corrective Action 7 to each of the 84 LEAs in Cohort 7 that advanced to PI Year 3 in 2013. This action requires identified districts to demonstrate progress of the LEA Plan implementation and monitoring by submitting a report describing the LEA’s progress towards implementation of the strategies and actions in the LEA plan through annual electronic submission of local evidence to the CDE. CURRENT CONSIDERATIONS: The district’s revised LEA Plan was presented to the board for approval in June 2015. The Corrective Action Report describes the district’s progress towards implementation of the strategies and actions outlined in the LEA Plan and will be submitted electronically as local evidence to the CDE upon board approval. FINANCIAL IMPLICATIONS: There are no financial implications. SUPERINTENDENT’S RECOMMENDATION: It is the superintendent’s recommendation that the Year 3 2015-16 Corrective Action Report be approved for submission to the CDE.

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PI Year 3 LEA Plan Evidence of Progress (2015–16) End-of-Year Report

Due on October 14, 2016 Local Education Agency: Sierra Sands Unified School District

Submitted by Ernest M. Bell, Jr., Superintendent 1. Summarize the LEA’s progress towards implementation of the strategies and actions

in the LEA Plan.

During the 2015-16 school year, the Sierra Sands Unified School District focused its efforts on the following strategies to improve the quality of our district’s instructional program:

• Alignment of Curriculum to Common Core State Standards (CCSS)—SSUSD recognizes that the shift from California State Standards to the new CCSS would require a significant realignment of district-wide instructional practices. Systematic, ongoing professional development was implemented in 2012-13 school year that focused on education of staff and information gathering. The 2013-14 school year focused on the alignment of instruction with CCSS content standards. The 2014-15 focus was the implementation of CCSS in all grade and curricular levels. The 2015-16 focus was alignment and refinement of curriculum and instruction to CCSS. Professional development and collaboration centered on alignment of common lesson planning, course outlines, pacing guides, and benchmarks to the Common Core. Additionally, training was provided on the SBAC digital platform to embed rigor in instruction and assessments. Formative and summative assessments were refined to monitor student progress in meeting or exceeding grade level standards. Evidence:

• Professional development • Refined common lesson planning • Revised course outlines • Revised pacing guides • Revised formative and summative assessments • Development and implementation of revised CCSS units of instruction

ACE Units (Achieving Common Core Excellence) in grades 3-5 • 2016 SBAC data

• Professional Development: Effective Instructional (Best) Practices—SSUSD is committed to improving the quality of instruction. To this end, the District provided professional development to improve instructional practices. Professional development was provided three times during the year to identify and support the implementation of rigorous instruction. The 15-16 school year was the pilot year of embedded collaboration for each school site. This allowed professional development focus to be included in the weekly grade/content level Professional Learning Communities.

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Professional development continued to focus on Close Reading, use of the Common Assessment Data Analysis (CADA) tool, Data Mining, Item bank for formative assessment, implementation of the ELA/ELD and Math Frameworks, Learning Goals/Success Criteria, Citing textual evidence in writing, and Using multiple sources in writing. In addition, technology training was provided to improve student learning and educator effectiveness through Google Classroom and the Google Platform. Evidence:

• Professional development agendas • Collaboration/PLC agendas • Lesson plans • Course outlines • Pacing guides • Revised assessments and data analysis (CADA) • CCSS units of instruction • Single Plans for Student Achievement (SPSA) • 2016 SBAC data

• Data Systems and Monitoring—The district’s Continuous Improvement Model is based upon analyzing, monitoring, and responding to student data. The district disaggregates data at all levels: subgroups, grade/content, site, and district. Results are entered into Illuminate (district data system) for access and tracking. Ongoing professional development was provided to teachers and administrators to regularly monitor student progress in mastery of Common Core standards. In addition, teachers and administrators received training in the district’s protocol for analyzing benchmark data, the Common Assessment Data Analysis (CADA) tool. This allowed teachers and administrators to monitor student learning and design interventions to address areas of need.

Evidence:

• Professional development • Trimester Benchmarks, Grades K-5 • Quarterly Benchmarks for some 6-12 • CADA (Common Assessment Data Analysis) Tool • Single Plan for Student Achievement

• Increased Access to Technology—As a result of the $1.9 million grant received

from the Department of Defense in 2013, additional technology and support was implemented in math in grades 3 through Algebra 1. Chromebooks and technology instruction and support were provided in the classrooms to improve math achievement. In 2015-15, State Common Core Implementation Funds were also utilized to increase access to technology in English Language Arts classrooms. In 2014-16, math/technology grant projects teachers provided support to embed technology into math and science instruction. As noted in the “Professional Development” component, professional development was provided

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to improve implementation of technology. As a result of the DoDEA grant and district Chromebook initiative, the district achieved a 1:1 ratio for student to Chromebooks. Evidence:

• Professional development • Lesson plans • Chromebook Use Policy • 2015 Grant Report to the Board • Board Agendas/Minutes of Grant and Common Core Implementation Funding • Submission of quarterly and annual progress reports to DoDEA Math Grant

Program • Technology coaches • Hardware purchases

2. Analyze the LEA’s progress towards student achievement goals in the LEA Plan.

In the spring of 2016, students in grades three through eight and eleven took the Smarter Balanced assessments. This allowed the district to evaluate its progress and goals to improve student achievement. The district established goals to increase overall student performance in both ELA and math by 1% and increase subgroup (Socioeconomically Disadvantaged, English Language Learners, and Students with Disabilities) performance by 2%. District performance in ELA demonstrates performance consistent with the state performance data. District performance in mathematics demonstrates an area of need as compared with that of the state.

During the 2015-16 school year the alignment of local benchmarks were further refined to increase alignment with the rigor of Common Core. Analysis of benchmark data at school sites through the use of the CADA tool continues to drive instructional practices and focus. In addition, secondary D and F rates were analyzed and site instruction plans were revised to address student needs.

2015 SBAC English Language Arts Performance Data All

Students 3rd Gd.

4th Gd. 5th Gd. 6th Gd. 7th Gd. 8th Gd. 11th Gd.

SSUSD 50% 45% 44% 47% 47% 49% 52% 70% County 33% 28% 29% 32% 30% 32% 35% 48% State 44% 38% 40% 44% 43% 44% 45% 56%

2016 SBAC English Language Arts Performance Data All

Students 3rd Gd.



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2015 SBAC Mathematics Performance Data All

Students 3rd Gd.



2016 SBAC Mathematics Performance Data All

Students 3rd Gd.



Evidence: • Professional Development • Benchmark revisions/realignment • Collaboration agendas/minutes • Site Common Formative Assessment (CFA) data • Grades/Student Progress • Common Assessment Data Analysis (CADA) Tool • 2015 and 2016 SBAC data

3. Provide documentation of annual communication with the local governing board regarding the end-of-year evidence of progress.

The Sierra Sands Unified School District PI Year 3 LEA Plan Evidence of Progress (2015–16) End-of-Year Report was presented to and approved by the governing board on September 8, 2016.

Evidence: • September 8, 2016 Board Agenda and Minutes • PI Year 3 LEA Plan Evidence of Progress (2015–16) End-of-Year Report

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 6. EDUCATIONAL ADMINISTRATION 6.3 Review and Approval of Adult School Program Offerings for the 2016-17 School Year

BACKGROUND INFORMATION: The public agenda of a board meeting provides an opportunity for review and comment on the adult school course of study that is required annually by education code. CURRENT CONSIDERATIONS: The courses listed below represent the adult school course of study for the 2016-17 school year. All courses have been approved by the California Department of Education as an Adult School course offering through the annual course approval process. Courses currently being offered assist adults in meeting their high school graduation requirements and provide support to adult English Learners. Due to AB 86, funds have been committed to regional consortia of K-12 and community college districts to collaborate regionally to develop plans for expanding and improving adult education services by creating linkages between the two educational systems. AB 86 provides for the development of seamless transitions for students to better serve the educational needs of adult learners. Sierra Sands and Cerro Coso continue to work together to develop and implement courses for adults. As new courses are developed to establish college/career pathways into post-secondary institutions, they will be brought to the board for review and approval. Additionally, AB 86 has defined “adult” as anyone 18 years old and older. As of 2015-16, the adult school program was no longer available to high school students seeking credit recovery. A credit recovery program for high school students is provided to address the needs of students seeking credit recovery. Adult Secondary Education:

Algebra I General Mathematics United States History Algebra II General Science World Cultures Biology Geometry World History Survey Calculus Government World Regional Geography Computer Literacy Health Earth Science Life Science Economics Music Appreciation English 9 Physical Science English 10 Pre-Algebra English 11 Probability and Statistics English 12 Psychology English Elective Social Science Elective

English as a Second Language:

Beginning ESL Intermediate ESL

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Item 6.3, Educational Administration 2 SEPTEMBER 8, 2016 Adult School Offerings

FINANCIAL IMPLICATIONS: The district receives funding for Adult Education outside the Local Control Funding Formula. The Adult Education allocation for 2016-17 is $222,750.00. SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board review and approve the Adult School Course of Study for the 2016-17 school year as presented.

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 6. EDUCATIONAL ADMINISTRATION 6.4 Ratification of Contract with VocoVision

BACKGROUND INFORMATION: According to state and federal laws and regulations, school districts are required to assess students who have been referred for special education services in all the areas related to the suspected disability. Assessments must be administered by trained and knowledgeable personnel. A student must be assessed when first referred for a suspected disability and then considered for reassessment at least once every three years after qualifying for special education. When a Consent for an Assessment Plan is signed by the parent or guardian, the district has 60 days in which to complete the assessments and hold an IEP team meeting to discuss the student’s eligibility. If the student qualifies for special education services, the district must provide those services according to the student’s Individualized Education Program (IEP). At the end of the 2014-15 school year, one of the district’s Speech Therapists retired. The district had no applicants for the position and had to contract for services with VocoVision, a company that provided speech services through tele-therapy.

CURRENT CONSIDERATIONS: At the end of the 2015-2016 school year, one of the district therapists resigned, creating a total of two unfilled speech positions. The district advertised for two Speech Language Pathologists and had an applicant for and hired one. Before the start of the 2016-2017 school year, another speech therapist resigned from the district. In order to find another full-time speech therapist, staff contacted three agencies that provide specialized personnel to school districts. None of the agencies were able to find a candidate. In order to meet the speech needs of the students in Sierra Sands, the district contacted VocoVison to enter into a contract for tele-therapy services. VocoVision provides speech therapy through the use of touch screen computers which they supply to the district. The therapy is provided by licensed speech therapists that are qualified in the state of California. District staff believes that the therapy needs of the district can be met by using tele-therapy to deliver therapy to students at an elementary school in the district. FINANCIAL IMPLICATIONS: The estimated cost of the therapy is $50,490.00 which will come from the Special Education budget. SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board grant district staff approval to ratify the contract with VocoVision for the services of a speech tele-therapist for the 2016-2017 school year.

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 6. EDUCATIONAL ADMINISTRATION 6.5 Ratification of Contract with VocoVision

BACKGROUND INFORMATION: According to state and federal laws and regulations, school districts are required to assess students who have been referred for special education services in all the areas related to the suspected disability. Assessments must be administered by trained and knowledgeable personnel. A student must be assessed when first referred for a suspected disability and then considered for reassessment at least once every three years after qualifying for special education. When a Consent for an Assessment Plan is signed by the parent or guardian, the district has 60 days in which to complete the assessments and hold an IEP team meeting to discuss the student’s eligibility. If the student qualifies for special education services, the district must provide those services according to the student’s Individualized Education Program (IEP).

CURRENT CONSIDERATIONS: One of the district’s speech therapists is on maternity leave. The district was unable to find a qualified person to provide the therapy services. The district has contracted with VocoVision to provide services during the period of the therapist’s leave. The therapist’s projected leave is from August 22, 2016 to November 18, 2016. VocoVision provides speech therapy through the use of touch screen computers which they supply to the district. The therapy is provided by licensed speech therapists that are qualified in the state of California. District staff believes that the therapy needs of the district can be met by using tele-therapy to deliver therapy to students at an elementary school in the district. FINANCIAL IMPLICATIONS: The estimated cost of the therapy is $23,460.00 which will come from the Special Education budget. SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board grant district staff approval to ratify the contract with VocoVision for the services of a speech tele-therapist from August 22, 2016 to November 18, 2016 with the option to extend the contract if the therapist is not released by her physician to return to work on November 26, 2016.

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 6. EDUCATIONAL ADMINISTRATION 6.6 Approval to Enter into a Contract with Academia Resource Compliance Services for School Psychologist Services

BACKGROUND INFORMATION: According to state and federal laws and regulations, school districts are required to assess students who have been referred for special education services in all areas related to the suspected disability. Assessments must be administered by trained and knowledgeable personnel. A student must be assessed when first referred for a suspected disability and then considered for reassessment at least once every three years after qualifying for special education. When a Consent for an Assessment Plan is signed by the parent or guardian, the district has 60 days in which to complete the assessments and hold an IEP team meeting to discuss the student’s eligibility. When fully staffed, the district employs three district psychologists. In the 2015-2016 school year, the district had two psychologists and was unable to fill the third position. At the end of that school year, both of these psychologists resigned from the district. CURRENT CONSIDERATIONS: The district advertised for three psychologists’ positions through EdJoin and was successful in securing one credentialed school psychologist. In order to find two more full-time school psychologists, staff contacted three agencies that provide specialized personnel to school districts. None of these agencies were able to find a candidate. Recently, the district was contacted by Academia Resource Compliance Services, an agency that provides Special Education staffing services to school districts in California. The agency has a credentialed school psychologist who was interested in working in Sierra Sands on a part-time basis The district would like to contract for the services of this psychologist to be in the district two days each week. The specific services would be Triennial Assessments, Initial Evaluations, and attendance at Triennial/Annual IEPs. Use of this service would assist the district in maintaining compliance with the assessment timelines. FINANCIAL IMPLICATIONS: The cost of contracting for psychological services will be $30,500.00 which will come from the Special Education budget. SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board approve the contract with Academia Resources Compliance Services as presented.

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Academia Resource Compliance Services 17501 Country Park Way

Salinas, Ca 93908

Special Education Services

This is an Agreement for Special Education Staffing Services (School Psych Services) between Academia Resource Compliance Services (Hereinafter “Consultant”), and Sierra Sands Unified School District as ("Client"). I. TERM: The term of this Agreement shall commence on September 12, 2016 and will terminate on May 23, 2017. Services provided by ArcS will be determined by Clients needs and assigned accordingly on an as needed basis unless terminated earlier pursuant to Section IV. II. SCOPE OF SERVICES: An ArcS service provider will provide below professional services but not limited to, per client request. School Psych Services: Triennial Assessments, Initial Evaluations and Triennial/Annual IEPs. Contractor shall hold district harmless from any loss, damage, or injury arising from the performance of these services. III. COMPENSATION: Client shall pay Consultant: Per Diem Psych Rate: $500.00 per day: travel, accommodations, and meal expenses are included. A workday constitutes 8 working hours. Consultant will invoice Client on the last working day of each month. Consultant will also provide along with invoice a copy of staff service logs that match accordingly with invoices. Consultant will be paid no later than 20 days after invoice and service logs are submitted. V. TERMINATION: In the event of a material breach of the Agreement by Consultant during the Term and upon notice from Client to Consultant of such breach and the failure of Consultant to cure such breach within 30 days of receipt of notice, Client and Consultant may terminate this Agreement by mutual agreement. Client may request that Consultant cease work during all or part of the notice period and Client shall pay Consultant services rendered. Upon termination of this Agreement, Client shall have no liability to Consultant other than to pay amount due. V. CONFIDENTIALITY: Consultant agrees to maintain strict confidence of all information disclosed to it by or concerning Client. Such confidential and propriety

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information will be used by Consultant solely in connection with the performance of services under this Agreement. Consultant shall not deliver any messages to the parents, community members or school staff or communicate any information on behalf of Client without prior approval of Client. VI. CONFLICT OF INTEREST: Consultant will familiarize itself and comply with any and all applicable laws, ordinances, rules and regulations, including conflict of interest statutes and regulations affecting its representation of Client. VII. NO HIRE CLAUSE: Client at no time shall offer any ArcS service providers employment opportunities without mutual Client/Consultant agreement. VIII. NOTICES: All notices from one party to the other shall be in writing and shall be given by addressing the same to the other party at the address, or email address set forth below, or at such other address, email address as either may specify in writing to the other. To Client: Sierra Sands Unified School District 113 W. Felspar Ave Ridgecrest, Ca Phone: (760) 499-1640 Email: [email protected] To Consultant: Academia Resource Compliance Services 17501 Country Park Way Salinas, Ca 93908 Phone: (213) 631-6518 Email: [email protected]

VIII. INDEPENDENT: Consultant and Client agree that this Agreement does not create an employment relationship between them and that consultant is and shall remain an independent contractor. Consultant shall be responsible for all tax liabilities relating to all amounts paid to Consultant under this Agreement. IX. NO ASSIGNMENT: Consultant shall not assign this Agreement rights or responsibilities under this agreement in whole or in part without the prior written consent of Client. X. MERGER CLAUSE; GOVERNING LAW: This Agreement constitutes the entire agreement between the parties hereto and it may not be modified and no provision may be waived except by a subsequent written agreement between the parties hereto. The

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Agreement shall be governed by, and construed and enforced in accordance with the laws of the State California. XI. EXCLUSIVITY: During the Term of this Agreement, Consultant is not exclusive to the Client and it can provide services to any other organization or individual similar to those provided to Client, provided services are not adverse to or in conflict with Client's interests. XII. SIGNATURE: Signature of the parties or authorized representatives thereof shall constitute acceptance of the terms of this Agreement. ArcS SSUSD By: _______________________ By: _______________________ Ms. Janet M. Burman Ms. C. Giraldo Date: _____________________ Date: _____________________

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 8. PERSONNEL ADMINISTRATION

8.1 CERTIFICATED PERSONNEL

8.11 RESIGNATION, TERMINATION*, SEPARATION**, RETIREMENT***

8.12 LEAVE OF ABSENCE

8.13 EMPLOYMENT

8.14 CHANGE OF STATUS

RECOMMENDED ACTION: To approve certificated personnel actions as presented. 8.2 CLASSIFIED PERSONNEL



8.23 EMPLOYMENT


RECOMMENDED ACTION: To approve classified personnel actions as presented.

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8.1 CERTIFICATED PERSONNEL



8.13 EMPLOYMENT Sandra Hanson School Nurse – SELPA Effective 9-1-16

Caitlin Polnaszek 2nd Grade – Pierce Effective 8-22-16


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8.2 CLASSIFIED PERSONNEL



8.23 EMPLOYMENT

Jennifer Worley 4 hr. Computer Paraprofessional – Inyokern Effective 8-9-16 Giovanny Sanchez 8 hr. Groundsworker – Maintenance Effective 8-23-16

Student Food Service Workers for the 2016-2017 School Year: James Chase Noah Engel Andrew Mora Kimberly Rabang Novalie Rice Tyler Royal Brisa Porter Garcia Andrew Cortes John Michael Froehner Lieshka Warkentin

Classified Substitutes for the 2016-2017 School Year: Emily Grivette Arnold Johnson Amber Macklin Trevor Register Giovanny Sanchez Jaqueline Wuestenhoefer

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8.2 CLASSIFIED PERSONNEL (Continued) 8.24 CHANGE OF STATUS

Melissa Roark From: 4 hr. Paraprofessional OCS – Murray To: 4 ¾ hr. Paraprofessional OCS – Murray Effective 8-9-16 Gail Dehann From: 6 hr. Computer Paraprofessional / Library Media Asst. – Las Flores To: 6 ½ hr. Computer Paraprofessional – Las Flores Effective 7-1-16 Leisha Wetzel From: 7 hr. Computer Paraprofessional / Library Media Asst. – Faller To: 6 ½ hr. Computer Paraprofessional – Faller Effective 7-1-16 Francy Chona Allen From: 1 ¾ hr. Noon Duty Supervisor – Pierce To: Substitute Effective: 8-24-16

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8.3 Approval of Resolutions #9 1617, #10 1617, and #11 1617, Teachers Teaching Out of Their Major/Minor Field or Area

BACKGROUND INFORMATION: Education Code Sections 44263, 44256, and 44258.2 require the board to adopt resolutions in order for the district to assign teachers in areas or subjects other than their credentialed field or area. CURRENT CONSIDERATIONS: A total of fourteen teachers within the district have been assigned to teach in areas other than their credentialed field or area. They have, however, completed the required coursework to enable them to teach the designated subjects or grade levels in accordance with the education code. Resolutions #9 1617, #10 1617, and #11 1617 are necessary to assign these teachers in areas or subjects other than their credentialed field or area. It is important to note that these are all credentialed teachers. The resolutions simply serve as vehicles to allow the district greater flexibility in teacher assignments while still being in compliance with the credentialing laws. FINANCIAL IMPLICATIONS: None. SUPERINTENDENT’S RECOMMENDATION: It is recommended that the Board of Education adopt Resolutions #9 1617, #10 1617, and #11 1617 as presented.

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SIERRA SANDS UNIFIED SCHOOL DISTRICT 113 Felspar Ridgecrest, CA 93555

RESOLUTION #9 1617 On motion of Trustee ___________________________________, seconded by Trustee ________________________________________, Resolution #9 1617 was adopted as follows: BE IT RESOLVED BY THE GOVERNING BOARD OF THE SIERRA SANDS UNIFIED SCHOOL DISTRICT AND HEREBY ORDERED THAT: In accordance with Education Section #44256, the following listed teacher(s) holding a valid multiple subject teaching credential in the State of California may

be assigned, with his/her consent, to teach in subjects other than major or minor fields or subjects named on his/her credential in which he/she has completed twelve (12) or more semester hours of coursework or six (6) semester hours of upper division coursework in a departmentalized program in any grade below grade 9. TEACHER: SUBJECT: Shelley MacKenzie Science/Health Lynn Venhaus Mathematics Tami Welsh Mathematics Steve Whiting Science PASSED AND ADOPTED THIS 8th day of September 2016, by the Governing Board of Sierra Sands Unified School District of Kern County, California, by the following votes: AYES: _____ NOES: _____ ABSENT: _____ STATE OF CALIFORNIA COUNTY OF KERN I, Ernest M. Bell, Jr., Secretary to the Governing Board of Sierra Sands Unified School District of Kern County, California, do hereby certify that the foregoing is a full, true and correct copy of a resolution adopted by said Board at its regular meeting on September 8, 2016. ___________________________________ Secretary of the Governing Board Signature Title

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RESOLUTION #10 1617

On motion of Trustee ___________________________________, seconded by Trustee ________________________________________, Resolution #10 1617 was adopted as follows: BE IT RESOLVED BY THE GOVERNING BOARD OF THE SIERRA SANDS UNIFIED SCHOOL DISTRICT AND HEREBY ORDERED THAT: In accordance with Education Section #44258.2, the following listed teacher(s) holding a valid single subject teaching credential in the State of California may

be assigned, with his/her consent, to teach in subjects other than major or minor fields or subjects named on his/her credential in which he/she has completed twelve (12) or more semester hours of coursework or six (6) semester hours of upper division

coursework in a departmentalized program in grades 5 though 8 in a middle school. TEACHER: SUBJECT: Connie Abshire English R Byron Hetherton Mathematics PASSED AND ADOPTED THIS 8th day of September 2016, by the Governing Board of Sierra Sands Unified School District of Kern County, California, by the following votes: AYES: _____ NOES: _____ ABSENT: _____ STATE OF CALIFORNIA COUNTY OF KERN I, Ernest M. Bell Jr., Secretary to the Governing Board of Sierra Sands Unified School District of Kern County, California, do hereby certify that the foregoing is a full, true and correct copy of a resolution adopted by said Board at its regular meeting on September 8, 2016. ___________________________________ Secretary of the Governing Board Signature Title

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RESOLUTION #11 1617 On motion of Trustee ___________________________________, seconded by Trustee ________________________________________, Resolution #11 1617 was adopted as follows: BE IT RESOLVED BY THE GOVERNING BOARD OF THE SIERRA SANDS UNIFIED SCHOOL DISTRICT AND HEREBY ORDERED THAT: In accordance with Education Section #44263, the following listed teacher(s) who holds a valid teaching credential in the State of California may be assigned, with his/her consent, to teach in subjects other than major or minor fields or subjects named on his/her credential in which he/she has completed eighteen (18) or more semester hours of coursework or nine (9) semester hours of upper division coursework, or in a self-contained class if he/she holds at least sixty (60) hours equally distributed among the four areas of a diversified major, except in classes for special education students. TEACHER: SUBJECT: Judith Dwyer Pre-Calculus April Griffin English Megan Howard Health Damien Jacotin Industrial Technology Vicki Levack English Bruce Livingston Pre-Calculus Anthony Ortiz Social Science Amy Shermer Mathematics PASSED AND ADOPTED THIS 8th day of September 2016, by the Governing Board of Sierra Sands Unified School District of Kern County, California, by the following votes: AYES: _____ NOES: _____ ABSENT: _____ STATE OF CALIFORNIA COUNTY OF KERN I, Ernest M. Bell, Jr., Secretary to the Governing Board of Sierra Sands Unified School District of Kern County, California, do hereby certify that the foregoing is a full, true and correct copy of a resolution adopted by said Board at its regular meeting on September 8, 2016. ___________________________________ Secretary of the Governing Board Signature Title

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 8. EDUCATIONAL ADMINISTRATION

8.4 Waiver Request Enabling the District to Assign Individuals in Certificated Positions Without Appropriate Credentials

BACKGROUND INFORMATION: Approval of the board is required when a district is filing for a Variable Term Waiver, Provisional Internship Permit or a Short Term Staff Permit in order to assign an individual who is not appropriately credentialed for his/her assignment.

CURRENT CONSIDERATIONS: Approval is requested for the district to submit a request to the Commission on Teacher Credentialing for a Variable Term Waiver in order that the district may assign the following individual for the 2016-17 school year:

• Variable Term Waiver – California Basic Skills, Multiple Subject Program and

English Learners Authorization for Caitlin Polnaszek, Pierce Elementary School

FINANCIAL IMPLICATIONS: None. SUPERINTENDENT’S RECOMMENDATION: Approve the submission of request for a Variable Term Waiver in order that the above named individual may be assigned in the designated position for the 2016-17 school year.

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8.5 Adoption of Resolution #6 1617, Week of the School Administrator

BACKGROUND INFORMATION: The California Department of Education encourages districts to recognize October 9th through the 15th as Week of the School Administrator (California Education Code Section 44015.1). 44015.1. In observance of the importance of educational leadership at the school, school district, and county levels, the second full week in the month of October of each year shall be designated as Week of the School Administrator. Schools, school districts, and county superintendents of schools are encouraged to observe the week with public recognition of the contribution that school administrators make to successful pupil achievement. California has approximately 15,000 certificated and classified administrators who provide leadership and support to the educational programs of California’s public schools.

CURRENT CONSIDERATIONS: Resolution #6 1617 declares the week of October 9 – October 15, 2016 as the Week of the School Administrator in the Sierra Sands Unified School District. The resolution also declares that in Sierra Sands Unified School District, certificated and classified administrators provide support to our schools, programs, and students in many ways. They develop and implement curriculum by selecting textbooks and instructional materials. Site administrative teams ensure that effective and innovative classroom instruction is promoted on a daily basis. Certificated and classified administrators manage departmental and site budgets, and maintain school and district facilities. District administrators provide student transportation and nutrition programs to our students and their families, as well as guidance and staff development that improve teacher effectiveness in the classroom.

The board’s adoption of Resolution #6 1617 declaring October 9 through October 15, 2016, as Week of the School Administrator will allow the district to formally recognize the outstanding dedication and professionalism of its administrative staff, both certificated and classified. A copy of Resolution #6 1617 will be displayed at all district schools and sites. Recognizing that SSUSD has its fall break October 10-14, 2016 efforts will be made to highlight our appreciation for our school administrators the week before.

FINANCIAL IMPLICATIONS: None.

SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board

adopt Resolution #6 1617 as presented and approve October 9 through October 15, 2016, as the Week of the School Administrator in Sierra Sands Unified School District.

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BEFORE THE BOARD OF EDUCATION OF THE SIERRA SANDS UNIFIED SCHOOL DISTRICT

County of Kern, State of California IN THE MATTER REGARDING ) WEEK OF THE SCHOOL ADMINISTRATOR) ) RESOLUTION #6 1617 WHEREAS, leadership matters for California’s public education system and the more than six million students it serves; and WHEREAS, school administrators are passionate, lifelong learners who believe in the value of quality public education; and WHEREAS, the title “school administrator” is a broad term used to define many education leadership posts; Superintendents, assistant superintendents, principals, assistant principals, special education and adult education leaders, curriculum and assessment leaders, school business officials, classified educational leaders, and other school district employees are considered administrators; and

WHEREAS, providing quality service for student success is paramount for the profession; and WHEREAS, public schools operate with lean management systems; and Across the nation, public schools employ fewer managers and supervisors than most public and private sector industries including transportation, food service, manufacturing, utilities, construction, publishing and public administration; and WHEREAS, school leaders depend on a network of support from school communities – fellow administrators, teachers, parents, students, businesses, universities, community and faith-based organizations, elected officials and district and county staff and resources – to promote ongoing student achievement and school success; and WHEREAS, research shows great schools are led by great principals, and great districts are led by great superintendents. These site leaders are supported by extensive administrative networks throughout the state; and WHEREAS, the State of California has declared October 9-15, 2016 as the “Week of the School Administrator” in Education Code 44015.1; and WHEREAS, the future of California’s public education system depends upon the quality of its leadership; NOW THEREFORE, BE IT RESOLVED by the governing board of the Sierra Sands Unified School District that all school leaders in the Sierra Sands Unified School District be commended for the contributions they make to successful student achievement. * * * * * * * * * * I, TIM JOHNSON, Vice President/Clerk of the Governing Board, certify that the above resolution, proposed by ___________________________ and seconded by _____________________, was duly passed and adopted by the Governing Board of the Sierra Sands Unified School District of Kern County, California, at an official and public meeting thereof held on September 8, 2016. AYES: _____ NOES: _____ ABSTENTIONS: _____ ABSENT: _____ DATED: ______________________ GOVERNING BOARD OF THE SIERRA SANDS UNIFIED SCHOOL DISTRICT BY: ______________________________________ TITLE: Vice President/Clerk of the Board

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 10. CONSTRUCTION ADMINISTRATION

10.1 Report to the Board: Construction Activities and Issues

BACKGROUND INFORMATION: The purpose of this item is to keep the board, administration, staff, and especially the community informed as to the progress of the district’s construction efforts. CURRENT CONSIDERATIONS: Burroughs Modernization and the construction of the new Murray Middle School are in progress, as well as HVAC remediation. Mr. Steve Hubbard, project manager with Maas Co., will provide an update on these activities. FINANCIAL IMPLICATIONS: None. SUPERINTENDENT’S RECOMMENDATION: This item is presented for informational purposes and no action is required.

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•4

Capital Projects Reportt o t h e

Board of Trustees of the

Sierra Sands Unified School District

September 8, 2016

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BURROUGHS HIGH SCHOOL

∙ Address 500 E. French Ave. Ridgecrest, CA 93555

∙ Project Manager

MaasDave Hall

∙ Architect RBB ArchitectsLos Angeles, CA

∙ Construction Manager

Fast FactsComplete renovation of the permanent instructional spaces throughout the campus along with the addition of a new Administration Building to reorient the front of the campus to the southwest and a new Concessions/Restroom Building adjacent to the existing stadium. Work will include refurbishment of all finishes, replacement of all existing HVAC and lighting system wiring, site paving improvements, a new and enlarged student parking lot, and modern audio visual and technology infrastructure.

• Total Project Budget . . . . . . . . . . . . . . . . . . . . $31,909,274• Project Square Footage (GSF) . . . . . . . . . . . . 219,583 GSF (Rev.)• Funding Source . . . . . . . . . . . . . . . . . . . . . . . . 80% DOD, 20% District Funds• Construction Mobilization. . . . . . . . . . . . . . . . 2/17/16 (Complete)• Targeted Completion . . . . . . . . . . . . . . . . . . . 6/30/17 (Originally 12/31/15; Grant Agreement Amended)

Sustainable FeaturesMeets requirements of the National Environmental Policy Act

PROJECT STATUS REPORT September 2016

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PROJECT STATUS REPORTCONSTRUCTION PHASEFast Financial Facts• Total Grant Project Budget . . . . . . . . . . . . . . . $31,909,274

• OEA Funds (80%). . . . . . . . . . .. . . . . . . $25,527,419• Matching Funds (20%) . . . . . . . . . . . . $ 6,381,855

• Construction Budget (OEA Grant) . . . . . . . . . $26,410,282• Reserve for Soft Costs/Fees @ 30% TPB. . . .$ 9,572,782• Encumbrances To Date. . . . . . . . . . . . . . . .. . $27,990,221• Percent Complete of Project Cost . . . . . . . . . . . . . . 87.7%• Percent Complete of Construction . . . . . . . . . . . . . . .13%

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Project Update• Classroom Building M construction recommenced but previously delayed due to DSA review delay; previously scheduled to be re-

occupied in September, occupancy has been rescheduled to October due to unforeseen existing site conditions.

• Sewer replacement due to unforeseen sewer failure complete in the Girl’s Locker Room. This building now scheduled to be completed and re-occupied by 9-19-16

• The Library building is due to complete on September 12 and reopen on September 26, previously scheduled for September 12.

• Classroom Building G (Arts) and the Multi-Purpose Building was re-occupied for start of school on August 9; scheduled for additional work during October Recess.

• Phase 2 (New Administration Building, Student Parking Lot and Storm-water Retention Basin) has been reviewed and approved by DSA; bid advertisement and bid opening to be scheduled.

• Draft Request for Supplemental Funding to the Grant has been uploaded to the OEA web site for review; supplemental funding anticipated to be received in October. Supplemental funding will provide additional funding to pay for unforeseen conditions.


September 2016

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SCHEDULE: 12 MONTH

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•DSA “Stamp-Out” 11/18/15

•Bid Release No. 1 Opening 12/22/15

•Board Approval of 9 Bid Packages 01/06/16

•Recommended Bid Packages to Board for Approval 01/21/16

•Bid Release No. 2 Opening (6 Bid Packages) 02/09/16

•Construction Mobilization 02/08/16 – 02/12/16

•Construction Start 03/28/16

•Projected Completion Dates – First Increment• Library 09/26/16• Building M (Classrooms) 10/31/16• Building G Additional Work (Arts + Pottery) 10/08/16 • Girls Locker Room 09/19/16

•Commence Phase Two• Construction Mobilization 10/25/16

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90 DAY LOOK AHEAD SCHEDULE


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New Tile Finishes in the Girls Locker Room

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Finishing up the Classrooms in Building M

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New seating units at shade structure

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MURRAY MIDDLE SCHOOL

Address 200 E. Drummond Ave. Ridgecrest, CA 93555

∙ Project Manager

MaasSteve Hubbard

∙ Architect IBI Group Irvine, CA


ProWest PCM

Sustainable Features∙Meets requirements of the National Environmental Policy Act

Fast FactsNew construction of a complete middle school campus to house the students from the existing Murray Middle School including Classroom Buildings, Music and Art Building, Library, Gymnasium, Multi-purpose Room and Administration Building, along with playing fields and a central campus courtyard.

• Total Project Budget . . . . . . . . . . . . . . . . . . . . $39,542,838• Project Square Footage (GSF) . . . . . . . . . . . . 67,896 GSF (Rev - originally 93,000 SF)• Funding Source . . . . . . . . . . . . . . . . . . . . . . . . 80% DOD, 20% District Funds• Construction Mobilization. . . . . . . . . . . . . . . . 1/8/16 (Complete)• Targeted Completion . . . .. . . . . . . . . . . . . . . . 7/31/17 (originally 9/30/16)

PROJECT STATUS REPORTCONSTRUCTION PHASE – SITE UTILITIES

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September 2016

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PROJECT STATUS REPORTSITE UTILITIES AND GRADING PHASE

Fast Financial Facts• Total Grant Project Budget .. . . . . . . . . . . . . . . . . . . $ 39,542,838

• OEA Funds (80%) . . . . . . . . . . . . . . . . . . . . . $ 31,634,270• SSUSD Matching Funds (20%) . . . . . . . . . . $ 7,908,568

• Construction Budget (OEA Grant) . . . . . . . . . . . . . $ 34,510,554• Demolition Allowance for Old Murray . . . . . . . . . . $ 3,200,000• Encumbrances To Date . . . . . . . . . . . . . . . . . . . . . ..$ 36,026,941• Percent Complete of Project Cost . . . . . . . . . . . . . . . . . . . 91.1%• Percent Complete of Construction . . . . . . . . . . . . . . . . . . . . 15%

Project Update• Meehlies Modular Manufacturing Co. Construction Documents

submitted to DSA for review; anticipated approval November 2016.

• Construction Activities currently in progress. Soil Remediation - Complete Site Demolition - Complete Site Utilities - Complete 8/30/16. Site Electrical - Complete 8/30/16 Clean soil import from Burroughs future retention area to bring building pads to the design elevation pending soil test

approval by DTSC; schedule pending.

• Project will go into hiatus until DSA approval of Meehlies Construction Documents.

• Draft Request for Supplemental Funding to the Grant has been uploaded to the OEA web site for review; supplemental funding anticipated to be received in October. Supplemental funding will provide additional funding to pay for unforeseen conditions.


10

September 2016

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SCHEDULE: 12 MONTH


11

•DSA “Stamp-Out” 8/17/15

•Bid Release No. 1 Opening 10/06/15

•Board Approval of 3 Bid Packages 11/19/15

•Bid Release No. 2 (4 Bid Packages) 12/08/16 – 1/12/16

•Board Approval of Bid Release No. 2 (4 Bid Packages) 1/21/16

•Construction Mobilization 12/07/15

•Site Remediation, Site Utilities & Site Electrical 12/28/15 – 9/5/16

•Negotiation for Modulars 3/25/16

•Preparation of Modular Documents for DSA review. 3/28/16 – 7/12/16 (Projected – Previously 5/8/16)

•DSA Review 7/13/16 – 9/15/16 (Projected)

•Corrections & Re-submittal to DSA 9/30/16

•DSA “Stamp-Out” 11/05/16 (Projected – Previously 9-05-16)

•Commence fabrication of modular units 11/0616 (Projected – Previously 9-06-16)

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90 DAY LOOK AHEAD SCHEDULE


60

Lots of Site Work Still in Progress!

61

Drilling for Site Lighting Standards

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HVAC REMEDIATION

∙ Address Various

∙ Project Manager

MaasSteve Hubbard

∙ Architect RBB Architects Los Angeles, CA


TBD

Fast FactsRemediation of prior substandard construction and installation of HVAC units. Work at school sites that have not yet benefited from Modernization projects includes structural, mechanical and electrical retrofitting of existing HVAC units to properly respond to existing conditions and to correct prior substandard work. Due to budget constraints, work now includes Monroe Middle School, Mesquite Continuation School, and Burroughs High School.

∙ Total Project Budget . . . . . . . . . . . . . . . . . . . . $7,024,500∙ Project Square Footage (GSF) . . . . . . . . . . . . Varies∙ Funding Source . . . . . . . . . . . . . . . . . . . . . . . . Facilities Hardship /Siemens∙ Construction Mobilization. . . . . . . . . . . . . . . . June 2016 (prior Sept 2015)*∙ Targeted Completion . . . . . . . . . . . . . . . . . . . Summer 2017 (prior Spring 2017)*

∙* District determined that construction must occur when school not in session. DSA Plan check delay resulted in missing Summer 2016 construction; next opportunity for construction is Summer 2017.

∙Meets requirements of the National Environmental Policy Act

PROJECT STATUS REPORT August 2016CONSTRUCTION PHASE

15

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PROJECT STATUS REPORTPRE-CONSTRUCTION PHASE

Fast Financial Facts• Total Project Budget . . . . . . . . . . . . . . . . . . . . .$7,024,500• Construction Budget @ 70%. . . . . . . . . . . . . . $4,917,150• Reserve for Soft Costs/Fees at 30% . . . . . . . .$2,107,350• Encumbrances To Date. . . . . . . . . . . . . . . . . . $ 861,803• Percent Complete of Project Cost . . . . . . . . . . . . . 12.3%• Percent Complete of Construction . . . . . . . . . . . . . . . 20%

16

Project Update• BHS PAC HVAC Boiler Relocation to commence September 6 in conjunction with the BHS Modernization Project

• Mesquite HVAC Replacement Construction has completed for Summer 2016. Unforeseen existing field conditions have delayed mounting of new HVAC units, which will be executed in Summer 2017.

• Applications for State Facilities Hardship have been approved (unfunded) by the State Allocation Board

HVAC REMEDIATION

August 2016

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SCHEDULE:

17

HVAC REMEDIATION

BHS PAC Boiler Replacement

• DSA “Stamp-Out” 7/02/15

• Submitted to Prime Trade Contractors for Pricing 4/13/15

• Pricing Complete 4/29/16

• Recommend Pricing Results for Board Approval 7/21/16

• Construction Start 7/25/16

Mesquite HVAC Replacement

• DSA “Stamp-Out” 7/07/15

• Bid Advertisements (twice) 3/07/16 & 3/14/16 (Previously 2/8/16 & 2/15/16)

• Bidding Period 3/07/16 to 4/5/16

• Recommended Bid Results for Board Approval 4/21/16

• Submittal Review 3/22/16 -04/05/16

• Construction Start 6/08/16

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016

10. CONSTRUCTION ADMINISTRATION

10.2 Approval to Enter into Amendment #3 to the Agreement with IBI Group Related toDrop Off Drive Revisions for the New Murray Middle School

BACKGROUND INFORMATION: In August 2014, the district entered into an agreement with IBI Group to provide Architectural and Engineering Services pertaining to the new Murray Middle School construction project. As part of that work, a design of the Student Drop Off Drive entering and exiting onto East Drummond Avenue was developed for review by the City of Ridgecrest. The City of Ridgecrest has jurisdiction over the access to and use of East Drummond Avenue. The review and approval process of the Student Drop Off Drive has been conducted over a number of months.

CURRENT CONSIDERATIONS: As part of the process of developing the Student Drop Off Drive, several alternatives for entry and exit from the school site were evaluated. IBI Group, project Architect of Record (AOR), reviewed those options with the City of Ridgecrest. Ultimately, the city proposed a change to the DSA approved documents. As a result, the AOR and engineers are required to revise the existing DSA approved documents to describe the changes required by the city. The district solicited a proposal of fees and services to execute the revisions. The proposed additional fees of the architect and engineering consultant have been reviewed for appropriateness.

FINANCIAL IMPLICATIONS: The amount of the proposed additional fee is $16,190.00 as listed in the attachment as additional services #9. The district plans to use both the DoD fund sources for 80% of the contract, as well as several other fund sources including Fund 35 for the remaining 20% to support this contract.

SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board authorize Amendment #3 to the agreement with IBI Group for additional architectural and engineering fees in support of the new Murray Middle School Project.

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10.3 Authorization to Enter into an Agreement for Carport Equipment and InstallationServices with National Carport Industries at the New Murray Middle School

BACKGROUND INFORMATION: In December of 2012, the district received a grant from the Department of Defense (DoD) - Office of Economic Adjustment (OEA) for approximately thirty-nine million dollars for the construction of a new Murray Middle School. In response to that grant, the district initiated design and construction phase services to complete execution of the project. At the time of the original design, the school buildings were site built structures. However, during the course of design, it became apparent that the project as designed could not be built within budget. Therefore, it was decided to construct the buildings as permanent modular construction. As part of the complete facility, walkway covers were required to protect students from the elements during outdoor activity.

CURRENT CONSIDERATIONS: The initial efforts to bid the walkway covers for the project produced no bidders. As a result, and in order to provide the optimum equipment for the walkway structures, research was conducted into the most cost-effective, functional, and expedient manner in which to obtain the structures. Results of the research revealed that DSA Pre-Checked (PC) walkway cover structures could be purchased and installed in less time and with less cost than putting the structures out for architectural re-design, DSA review, and competitive bid again. National Carport Industries can provide such structures.

FINANCIAL IMPLICATIONS: The quote received and to be made a part of the project is $533,324.42. This quote includes material, fabrication, delivery, and installation as the purchase of a product. Funding for this expense shall be 80% from the Burroughs High School Grant funds and 20% from district matching funds including Fund 35.

SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board authorize staff to enter into an agreement with National Carport Industries for the proposed walkway cover structures and installation.

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10.4 Adoption of Resolution #7 1617, Funding Requested Through the State School Facility Program

BACKGROUND INFORMATION: At the regular meeting of the Board of Education on May 15, 2014, Resolution #25 1314, Funding Requested through the State School Facility Program was adopted in accordance with Education Code Section 17070.75 (e). The district has established a facilities inspection system that ensures that each of its schools is maintained in good repair. The district requested Facility Hardship Funding for a School Facility Project pursuant to Chapter 12.5, Part 10, division 1 commencing with section 17070.10 known as the School Facilities Program administered by the State Allocation Board (SAB).

CURRENT CONSIDERATIONS: The district is requesting that the board action previously taken on Resolution #25 1314 be amended to also include the application for Financial Hardship Funding for facilities and projects namely at Burroughs High School, Murray Middle School, James Monroe Middle School, and Mesquite Continuation High School. As part of this effort the district will submit an application for state matching funds. The district is required to file a resolution or other documentation supporting the filing of its applications. Because bond funds for school projects have been exhausted and it is uncertain whether any funds will eventuate, specific language speaking to the uncertainty of the funding situation is required. Also required is acknowledgement of the fact there is no implied promise or obligation on the part of the state to provide funding for school projects. Resolution #7 1617 is provided for review and approval so that it can accompany the district’s funding request.

FINANCIAL IMPLICATIONS: To be determined. Further evaluation as well as discussion with the Office of Public School Construction is required before an accurate estimate can be obtained. Both the bonding and regulatory situation is uncertain which makes the reception of any funding for this project not confirmed.

SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board approve resolution #7 1617, Funding Requested through the State School Facility Program as provided.

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BEFORE THE GOVERNING BOARD OF THE

SIERRA SANDS UNIFIED SCHOOL DISTRICT KERN COUNTY, CALIFORNIA

The Matter of RESOLUTION #7 1617 Filing Applications

WHEREAS, the Board of Trustees will be requesting funding of a School Facility Program project pursuant to Chapter 12.5, Part 10, Division 1, commencing with Section 17070.10, et Seq. of the Education Code; and

WHEREAS, the District is required to certify that it has a resolution or other documentation supporting the filing of its applications;

WHEREAS, the District plans to file one or more applications to modernize, replace and/or add facilities at the following school sites as part of the Department of Defense school facilities improvement plan:

• Modernization project at Burroughs High School• Replacement of Murray Middle School• Facility Hardship project at James Monroe Middle School• Facility Hardship project(s) at Murray Middle School• Facility Hardship project(s) at Burroughs High School• Facility Hardship project(s) at Mesquite High School

WHEREAS, the District has established, in accordance with Education Code Section 17070.75(e) a facilities inspection system to ensure that each of its schools is maintained in good repair;

WHEREAS, the District acknowledges that the remaining School Facility Program bond authority is currently exhausted for the funds being requested on this application;

WHEREAS, the District acknowledges that the State of California is not expected nor obligated to provide funding for the project and the acceptance of the application does not provide a guarantee of future funding;

WHEREAS, the District acknowledges that any potential future State bond measures for the School Facility Program may not provide funds for the application being submitted;

WHEREAS, the District acknowledges that criteria (including, but not limited to, funding, qualifications, and eligibility) under a future State school facilities program may be substantially different than the current School Facility Program. The district's application may be returned;

WHEREAS, the District acknowledges that they are electing to commence any pre-construction or construction activities at the district's discretion and that the State is not responsible for any pre-construction or construction activities.

WHEREAS, the school board acknowledges that, if bond authority becomes available for the Board to provide funding for the submitted application, the School District must apply for financial hardship status.

NOW, THEREFORE, the Board of Trustees authorizes the District Representative to execute documents as necessary to carry out the provision of this resolution.

The Board of Trustees adopted this Resolution on September 8, 2016 by the following vote:

AYES: NOES: ABSTENTIONS: _________________________________________________

Clerk of the Governing Board Sierra Sands Unified School District

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11. BUSINESS ADMINISTRATION

11.1 Adoption of Resolution #8 1617 Approving the 2016-17 Estimated Gann LimitCalculations for the Sierra Sands Unified School District

BACKGROUND INFORMATION: Education Code Section 42132 specifies that each governing board shall adopt a resolution to identify the estimated appropriations limitation (Gann Limit) for the current year and the actual appropriations limit for the preceding year. Further, the section requires that the documentation used in the identification of the appropriations limits (calculations) shall be made available to the public.

CURRENT CONSIDERATIONS: The Sierra Sands Unified School District has processed its Gann calculations as part of the 2015-16 unaudited actuals on Form GANN. A copy of the calculation is attached.

FINANCIAL IMPLICATIONS: Gann limit calculations, as required by Proposition 4 enacted in 1979, did not require cuts in government spending but rather limited the growth in government spending to be no faster than the growth in population and inflation. This action has no financial impact in that the calculations are based on a formula established by state law.

SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board adopt Resolution #8 1617 establishing the appropriation limit under Government Code Section 7900 as presented.

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BEFORE THE GOVERNING BOARD OF THE SIERRA SANDS UNIFIED SCHOOL DISTRICT COUNTY OF KERN, STATE OF CALIFORNIA

RESOLUTION ESTABLISHING ) APPROPRIATIONS LIMIT UNDER ) Resolution #8 1617 GOVERNMENT CODE §§7900, ET SEQ. ) ____________________________________ )

Recitals 1. Government Code §§7900, et seq., require local jurisdictions, including school districts, to establish each year the appropriations limit applicable to that entity. 2. Government Code §7902.1 provides that where the proceeds of taxes for a school district exceed the preliminarily calculated appropriations limit, the district may by resolution increase its appropriations limit. 3. As shown in the attached staff report, an adjustment to our appropriations limit would be appropriate for the current fiscal year.

Action Taken NOW, THEREFORE, THE BOARD RESOLVES THAT: 1. Recitals Approved. The above recitals are approved and found to be correct. 2. Appropriations Limit for Current Fiscal Year Established. The appropriations limit applicable to this district for the current fiscal year is established as $32,836,108.56, an amount equal to the estimated amount of proceeds of taxes as calculated by staff. 3. Appropriations Limit Recalculated for Prior Fiscal Year. As required by Education Code §42132, the recalculated appropriations limit for the prior fiscal year is $31,762,993.60. 4. Periodic Readjustments. The Superintendent or designee is authorized to act on behalf of the Board in adjusting our appropriations limit if and when there may be an update in reported proceeds of taxes.

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* * * * * * * * I CERTIFY that the above resolution, proposed by Trustee ____________________ and seconded by Trustee _____________________, was duly passed and adopted by the Governing Board of the Sierra Sands Unified School District of Kern County, California, at an official and public meeting thereof held on September 8, 2016, by the following vote: AYES: NOES: ABSTENTIONS: ABSENT: DATED:__________________. GOVERNING BOARD OF THE SIERRA SANDS UNIFIED SCHOOL DISTRICT By:_________________________________ Title:________________________________

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Sierra Sands UnifiedKern County

Unaudited ActualsFiscal Year 2015-16

School District Appropriations Limit Calculations15 73742 0000000

Form GANN

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: gann-d (Rev 05/20/2016) Page 1 of 3 Printed: 8/31/2016 3:11 PM

2015-16Calculations

2016-17Calculations

Extracted Entered Data/ Extracted Entered Data/Data Adjustments* Totals Data Adjustments* Totals

A. PRIOR YEAR DATA 2014-15 Actual 2015-16 Actual(2014-15 Actual Appropriations Limit and Gann ADA

are from district's prior year Gann data reported to the CDE)

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT

(Preload/Line D11, PY column) 30,330,417.03 30,330,417.03 31,762,993.60

2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 4,664.69 4,664.69 4,705.36

ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2014-15 Adjustments to 2015-163. District Lapses, Reorganizations and Other Transfers4. Temporary Voter Approved Increases5. Less: Lapses of Voter Approved Increases6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA(Only for district lapses, reorganizations and

other transfers, and only if adjustments to the

appropriations limit are entered in Line A3 above)

B. CURRENT YEAR GANN ADA 2015-16 P2 Report 2016-17 P2 Estimate(2015-16 data should tie to Principal ApportionmentSoftware Attendance reports and include ADA for charter schoolsreporting with the district)

1. Total K-12 ADA (Form A, Line A6) 4,705.36 4,705.36 4,616.40 4,616.40

2. Total Charter Schools ADA (Form A, Line C9) 0.00 0.00 0.00 0.00

3. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 4,705.36 4,616.40

C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 2015-16 Actual 2016-17 BudgetTAXES AND SUBVENTIONS (Funds 01, 09, and 62)

1. Homeowners' Exemption (Object 8021) 40,952.22 40,952.22 38,555.00 38,555.00

2. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.00

3. Other Subventions/In-Lieu Taxes (Object 8029) 65,093.82 65,093.82 0.00 0.00

4. Secured Roll Taxes (Object 8041) 4,458,820.34 4,458,820.34 4,469,943.00 4,469,943.00

5. Unsecured Roll Taxes (Object 8042) 493,924.83 493,924.83 439,635.00 439,635.00

6. Prior Years' Taxes (Object 8043) (7,630.07) (7,630.07) 0.00 0.00

7. Supplemental Taxes (Object 8044) 252,414.20 252,414.20 131,874.00 131,874.00

8. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) (549,420.45) (549,420.45) (488,246.00) (488,246.00)

9. Penalties and Int. from Delinquent Taxes (Object 8048) 2,963.32 2,963.32 0.00 0.00

10. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.00

11. Comm. Redevelopment Funds (objects 8047 & 8625) 1,557,126.35 1,557,126.35 0.00 0.00

12. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.00

13. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 0.00 0.00 0.00 0.00

14. Penalties and Int. from Delinquent Non-LCFF

Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.00

15. Transfers to Charter Schools

in Lieu of Property Taxes (Object 8096) (353,621.00) (353,621.00) (370,945.00) (370,945.00)

16. TOTAL TAXES AND SUBVENTIONS

(Lines C1 through C15) 5,960,623.56 0.00 5,960,623.56 4,220,816.00 0.00 4,220,816.00

OTHER LOCAL REVENUES (Funds 01, 09, and 62)

17. To General Fund from Bond Interest and Redemption

Fund (Excess debt service taxes) (Object 8914) 0.00 0.00 0.00 0.00

18. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 5,960,623.56 0.00 5,960,623.56 4,220,816.00 0.00 4,220,816.00

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Form GANN


2015-16Calculations

2016-17Calculations


EXCLUDED APPROPRIATIONS

19. Medicare (Enter federally mandated amounts only from objs.3301 & 3302; do not include negotiated amounts)

391,854.90 401,200.52

OTHER EXCLUSIONS

20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 391,854.90 401,200.52

STATE AID RECEIVED (Funds 01, 09, and 62)24. LCFF - CY (objects 8011 and 8012) 33,413,531.46 33,413,531.46 35,297,281.00 35,297,281.00

25. LCFF/Revenue Limit State Aid - Prior Years (Object 8019) (13,139.95) (13,139.95) 0.00 0.00

26. TOTAL STATE AID RECEIVED

(Lines C24 plus C25) 33,400,391.51 0.00 33,400,391.51 35,297,281.00 0.00 35,297,281.00

DATA FOR INTEREST CALCULATION27. Total Revenues (Funds 01, 09 & 62; objects 8000-8799) 52,091,405.17 52,091,405.17 49,823,478.56 49,823,478.56

28. Total Interest and Return on Investments

(Funds 01, 09, and 62; objects 8660 and 8662) 74,007.85 74,007.85 65,000.00 65,000.00

APPROPRIATIONS LIMIT CALCULATIONS 2015-16 Actual 2016-17 BudgetD. PRELIMINARY APPROPRIATIONS LIMIT

1. Revised Prior Year Program Limit (Lines A1 plus A6) 30,330,417.03 31,762,993.60

2. Inflation Adjustment 1.0382 1.0537

3. Program Population Adjustment (Lines B3 divided

by [A2 plus A7]) (Round to four decimal places) 1.0087 0.9811

4. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 31,762,993.60 32,836,108.56

APPROPRIATIONS SUBJECT TO THE LIMIT5. Local Revenues Excluding Interest (Line C18) 5,960,623.56 4,220,816.00

6. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of

$120 times Line B3 or $2,400; but not greater

than Line C26 or less than zero) 564,643.20 553,968.00

b. Maximum State Aid in Local Limit

(Lesser of Line C26 or Lines D4 minus D5 plus C23;

but not less than zero) 26,194,224.94 29,016,493.08

c. Preliminary State Aid in Local Limit

(Greater of Lines D6a or D6b) 26,194,224.94 29,016,493.08

7. Local Revenues in Proceeds of Taxesa. Interest Counting in Local Limit (Line C28 divided by

[Lines C27 minus C28] times [Lines D5 plus D6c]) 45,748.37 43,418.23

b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 6,006,371.93 4,264,234.23

8. State Aid in Proceeds of Taxes (Greater of Line D6a,

or Lines D4 minus D7b plus C23; but not greater

than Line C26 or less than zero) 26,148,476.57 28,973,074.85

9. Total Appropriations Subject to the Limita. Local Revenues (Line D7b) 6,006,371.93

b. State Subventions (Line D8) 26,148,476.57

c. Less: Excluded Appropriations (Line C23) 391,854.90

d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 31,762,993.60

76




Form GANN


2015-16Calculations

2016-17Calculations


10. Adjustments to the Limit Per Government Code Section 7902.1(Line D9d minus D4; if negative, then zero) 0.00

If not zero report amount to:

Michael Cohen, Director

State Department of Finance

Attention: School Gann Limits

State Capitol, Room 1145

Sacramento, CA 95814

Summary 2015-16 Actual 2016-17 Budget11. Adjusted Appropriations Limit

(Lines D4 plus D10) 31,762,993.60 32,836,108.56

12. Appropriations Subject to the Limit(Line D9d) 31,762,993.60

* Please provide below an explanation for each entry in the adjustments column.

Lori McGuire (760) 499-1604

Gann Contact Person Contact Phone Number

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SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 11. BUSINESS ADMINISTRATION 11.2 Acceptance of the 2015-16 Unaudited Actuals

BACKGROUND INFORMATION: The unaudited actuals financial report is a state required report that presents the district’s actual financial activity year-to-date as compared to the projected budget through June 30, 2016. The report contains comparative data regarding the unrestricted general fund estimated year end totals presented at the time of the 2016-17 budget adoption and the unaudited actual results of all funds for that year after the books have been closed but prior to official audit. CURRENT CONSIDERATIONS: In reviewing the 2015-16 fiscal year, the following factors have influenced the year-end result of the district: The national and local economy have continued to be favorable but Governor Brown continues to caution that a recession is imminent. Although the Governor maintains his conservative attitude toward California’s fiscal health he has continued to generously fund the LCFF. In 2015-16 the district experienced a large increase in LCFF gap funding, mainly due to repayment of the Prop 98 maintenance factor. But because LCFF funding has been more than expected future funding increases are anticipated to be smaller year over year until the LCFF has been fully implemented. Operating in the volatile financial environment that is California K-12, funding requires constant monitoring of budget conditions and remaining vigilant to enable the district to be agile in its actions. Revenues are reflective of the following: o LCFF gap funding of 52.20% at estimated actuals was adjusted to 52.56% with a resulting slight increase in revenue. Federal revenue experienced a slight increase due to unanticipated Impact Aid and MAA revenue sources. o Increase in other local revenue is due to receipt of additional RDA funding and a transportation grant which has corresponding expenses. RDA funds are being transferred to Fund 40 as they must be used for facilities. o The percentage of unduplicated students for which Supplemental Grant funding was received previously was adjusted from 55.11% to 54.72% - creating a slight decrease in Supplemental Grant funding.

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Item 11.2, Business Administration 2 SEPTEMBER 8, 2016 Unaudited Actuals

Expenses are reflective of the following: o Higher salary and benefit expenditures are a result of negotiation settlements and increased staffing needs. o Restricted program expenditures continue to rise due to ever present underfunded compliance mandates and specific student needs increasing the encroachment to the general fund. o Borrowing against reserves occurred in June 2015 @ $1.5M just prior to closing out the year; August 2015 @ $1M, and September 2015 @$2M. All loans were reversed in March 2016. Cash continues to be a concern.

In dealing with ending fund balances, the district continues to implement the requirements of GASB 54 which speak to the classification and designation of ending fund balances. In May 2011, the board passed Resolution #29 1011 which implemented the requirements of GASB 54 and identified the categories it would use in describing ending fund balances. In accordance with this resolution, $2,386,886 is committed for reserve for economic uncertainties. Of the $2,649,583 in Other Commitments $2M is committed to textbook adoption in the current and following school year and $649,583 for future budget deficit purposes. The dollars residing in fund 17 ($5,899,359) are committed for cash solvency purposes. Funds 11, 12, 13, 14, 20, 21, 25, 35, 40, and 51 ending balances are committed for the specific use of the fund and no other. Funds 14, 21, 25, 35, and 40 continue to be committed for use by the district in its facilities and modernization initiatives. The funds residing in the Inyokern Schools Financing Authority are committed for district facilities needs. In considering 2016-17, the following should be noted: o The Child Nutrition Fund (Fund 13) has been depleting its reserves and must borrow from the general fund. Unless participation increases the fund is expected to start encroaching in the current school year. o The Chromebook computer replacement cycle is commencing in 2016-17 committing the district to an annual replacement cost of $400-$500K.

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Item 11.2, Business Administration 3 SEPTEMBER 8, 2016 Unaudited Actuals

o Temporary taxes authorized by Proposition 30 will expire prior to the full implementation of LCFF. The sales tax increase is due to expire 12/31/16. The income tax increase is due to expire 12/31/18. The expiration is expected to have budget implications.

Considering the out years, 2017-18 and beyond: o K-3 class size adjustments are anticipated to reach full implementation. o LCFF funding continues at a high percentage rate but is based on a smaller gap. o Expenditures are expected to continue to increase due to ever higher pension contributions, increases in services to unduplicated students, compliance with minimum wage requirements, and continuing facility repair and vehicle replacement needs.

FINANCIAL IMPLICATIONS: In accordance with guidance from the board, Sierra Sands Unified School District has been able to maintain a positive ending fund balance as well as its board required 5% reserve in the unrestricted general fund. It must be stated that while this is positive, fiscal pressure on district programs and reserves has not disappeared in the face of an ever increasing demand on resources. SUPERINTENDENT’S RECOMMENDATION: It is recommended that the board accept the district’s unaudited actual financial report for 2015-16 as presented.

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COLUMN A COLUMN B2015/2016 2015/2016

Unaudited Actuals Estimated Actuals DIFFERENCEProjected Fund Balance Objects

July 1 Beginning Fund Balance $2,725,859 $2,725,859Add: Revenues * 8000-8999 $41,226,940 $40,880,431Less: Expenditures** 1000-7999 $38,813,527 $38,584,011June 30 Ending Fund Balance $5,139,273 $5,022,279Less: Stores, Prepaid Expenses, & Revolving Cash $103,737 $90,000Less: 5% Reserve for Economic Uncertainties $2,452,979 $2,468,940Ending Fund Balance as of June 30 $2,582,558 $2,463,339

ADD: Revenues (Column A - Column B)Local Control Funding Formula (LCFF) 8010-8099 $37,585,824 $37,544,792 $41,032 1

Federal Revenues 8100-8299 $1,967,268 $1,911,264 $56,005 2

Other State Revenues 8300-8599 $3,419,192 $3,400,897 $18,294Other Local Revenues 8600-8799 $1,819,976 $1,459,601 $360,375 3

Total Revenues $44,792,260 a $44,316,554 $475,706

LESS: Expenditures (Column B - Column A)Certificated Salaries 1000-1999 $15,718,317 $15,710,676 -$7,641Classified Salaries 2000-2999 $5,375,543 $5,238,522 -$137,021 4

Benefits - Current Employees 3000-3999 $8,853,022 $8,847,591 -$5,431Benefits - Retirees 370X & 390X $1,295,862 $1,313,329 $17,467Books and Supplies 4000-4999 $1,648,122 $1,848,252 $200,130 5

Services and Operating Expenses 5000-5999 $4,165,201 $4,006,536 -$158,666 5

Capital Outlay 6000-6999 $349,389 $388,447 $39,057 5

Other Outgo 7100-7299 7400-7499 $271,201 $274,215 $3,014Indirect Costs 7300-7399 -$184,979 -$168,084 $16,895

Total Expenditures $37,491,679 b $37,459,484 -$32,195

ADD: Interfund Transfers In (Column A - Column B)Transfers In - Fund 20 (09/10 OPEB) 8900-8929 $173,526 $173,526 $0

Total Interfund Transfers In $173,526 c $173,526 $0

LESS: Interfund Transfers Out (Column B - Column A)Transfer Out- Fund 13 (Bad Debt) 7600-7629 $506 -$506Transfer Out- Fund 17 (Golden Handshake) 7600-7629 $11,875 $11,875 $0Transfer Out- Fund 40 (RDA Pass through Facilities Funds) 7600-7629 $1,309,467 $1,112,652 -$196,815 6

Total Interfund Transfers Out $1,321,848 d $1,124,527 -$197,321

LESS: Encroachment Contributions (Reduction of Revenue from Unrestricted General Fund) *** (Column A - Column B)Resource 6500 - Special Education 8980 -$3,525,516 -$3,409,652 -$115,864 7

Resource 9021 - Sierra Vista Center 8980 -$213,330 -$199,998 -$13,332Total Encroachment Contributions -$3,738,846 e -$3,609,650 -$129,196

Net Revenue less Expenditures (a + c + e) - (b + d) $2,413,414 $2,296,420

*

**

***

-

The information presented above is accurate to the best of our knowledge.

MINUS SIGNS before a number in the Difference column show either decreased revenue or increased expenses. No minus sign in the Difference column showsincreased revenue or decreased expenses.

Expenditures equal objects 1000-7999 and include total expenditures and total interfund transfers out. Indirect costs are general overhead costs paid out of theunrestricted general fund for restricted programs. Indirect costs are shown as negative because they are reimbursements to the unrestricted general fund by reducingthe expense, so it is a reduction in expenses.

Encroachment contributions are taken from unrestricted general fund and added to the restricted general fund. They are shown as a negative because they decreaserevenues.

Sierra Sands Unified School DistrictGeneral Fund UnrestrictedBudget Comparison Report

2015/2016 Year-End Comparison Report

Revenues equal objects 8XXX and include total revenues, total interfund transfers in, and total encroachment contributions.

Page 1 of 2 Y:\Unaudited Actuals; Year End\2015-2016\ 15-16 Unaudited Actuals Comparison FINAL.xlsx 8/31/2016

81

Sierra Sands Unified School DistrictGeneral Fund UnrestrictedBudget Comparison Report

2015/2016 Year-End Comparison Report1

2 Received additional funding that was not anticipated from Impact Aid and MAA revenue sources

3

4 Increase in salaries/benefits due to retroactive contract agreements with all bargaining units

5

6

7 Additional contributions to restricted resources were necessary to alleviate the increased costs of restricted programs.

Final gap percentage for Local Control Funding Formula was slightly higher than the state's estimate (52.56% vs 52.20%). Other increases include prior year adjustment for Education Protection Account.

Increased service expenditures primarily reflective of the use of transportation grant for bus replacement (See Note 3). Other variances due to the use of budgets in various elements of expense.

Reflective of additional pass through RDA funds (See Note 3). These funds are required to be used for facilities and are being transferred to Fund 40 Reserve for Capital Outlay/Construction.

Increase primarily reflective of receipt of additional RDA funding (197K) and Transportation grant (110K). These increases have corresponding expenses (See Note 6). The RDA funding must be used for facilities and are being transferred to Fund 40 Reserve for Capital Outlay/Construction (See Note 6). Other increases reflective of additional revenue from SISC Property/Liability Rebate and ERATE.


82

COLUMN A COLUMN B2015/2016 2015/2016

Objects Unaudited Actuals Estimated Actuals DIFFERENCEProjected Fund Balance

July 1 Beginning Fund Balance $975,088 $975,088

Add: Revenues* 8000-8999 $11,037,991 $11,432,592

Less: Expenditures** 1000-7999 $10,246,047 $10,794,798

June 30 Ending Fund Balance $1,767,032 $1,612,882

ADD: Revenues (Column A - Column B)

Federal Revenues 8100-8299 $3,087,314 $3,665,009 -$577,694 1

Other State Revenues 8300-8599 $4,046,341 $3,985,133 $61,208 2

Other Local Revenues 8600-8799 $165,489 $172,800 -$7,311

Total Revenues $7,299,145 a $7,822,942 -$523,797

LESS: Expenditures (Column B - Column A)Certificated Salaries 1000-1999 $4,337,207 $4,168,400 -$168,807 3

Classified Salaries 2000-2999 $1,667,649 $1,659,923 -$7,726Benefits - Current Employees 3000-3999 $2,594,197 $2,602,921 $8,723Books and Supplies 4000-4999 $375,565 $674,008 $298,443 4

Services and Operating Expenses 5000-5999 $886,373 $1,097,751 $211,378 5

Capital Outlay 6000-6999 $6,494 $195,894 $189,400 6

Other Outgo (Lease Rev Bond Paym) 7100-7299 7400-7499 $296,783 $296,783 $1Indirect Costs 7300-7399 $81,779 $99,118 $17,339

Total Expenditures $10,246,047 b $10,794,798 $548,750

ADD: Encroachment Contributions (Reduction of Revenue from Unrestricted General Fund) *** (Column A - Column B)Resource 6500 - Special Education 8980 $3,525,516 $3,409,652 $115,864 7

Resource 9021 - Sierra Vista Center 8980 $213,330 $199,998 $13,332Total Encroachment Contributions $3,738,846 c $3,609,650 $129,196

Net Revenue less Expenditures (a + c) - b $791,944 $637,794

* Revenues equal objects 8XXX and include total revenues, total interfund transfers in and total encroachment contributions.

**

***

-

Encroachment contributions are taken from unrestricted general fund and added to the restricted general fund. They are shown as a positivebecause they increase revenues.

The information presented above is accurate to the best of our knowledge.

MINUS SIGNS before a number in the Difference column show either decreased revenue or increased expenses. No minus sign in theDifference column shows increased revenue or decreased expenses.

Expenditures equal objects 1000-7999 and include total expenditures and total interfund transfers out. Indirect costs are general overheadcosts paid out of the unrestricted general fund for restricted programs. Indirect costs are shown as negative because they arereimbursements to the unrestricted general fund by reducing the expense, so it is a reduction in expenses.

Sierra Sands Unified School District

2015/2016 Year-End Comparison ReportBudget Comparison Report

General Fund Restricted


83

1Reflective of carryover for federal resources, primarily Title I, Title II, and DOD Technology grant.

2Increase primarily due to the reciept of a prior year revenue adjustment for Special Education.

3Increase in salaries/benefits due to retroactive contract agreements with all bargaining units.

4

5See Note 4

6Planned expenditures related to California Clean Energy Jobs Act (Proposition 39) were postponed.

7Retroactive raises for special ed related personnel costs (see note 3) Increases in Professional services, and legal settlement costs.

Reflective of carryover primarily related to Title I, Title II, and DOD Technology Grant. Other variances due to the use of categorical resources among the various elements of expense.

Sierra Sands Unified School DistrictGeneral Fund Restricted

Budget Comparison Report2015/2016 Year-End Comparison Report


84

Fund 11 Adult Education$274,235

Revenues $229,436Expenditures -$132,079Ending Fund Balance $371,592

Fund 12 Child Development$188,788

Revenues $487,864Expenditures -$484,815Ending Fund Balance $191,837

Fund 13 Cafeteria$392,067

Revenues $1,927,480Expenditures -$2,037,711Ending Fund Balance $281,836

Fund 14 Deferred Maintenance$1,513,310

Revenues $476,236Expenditures -$52,702Ending Fund Balance $1,936,844

Fund 17 Special Reserve - Other than Capital Outlay$5,887,484

Revenues Golden Handshake Repayment (TF from FD 01) $11,875 Reserve Contribution $0

Expenditures $0Ending Fund Balance $5,899,359

DesignationsStabilization Arrangements $5,899,359

Available Ending Fund Balance $0

NOTE:

Fund 20 Post Employment Benefits Fund$2,458,840

Revenues (Interest) $17,195

ExpendituresTF to Fund 01 for 09/10 retirees H&W expenses -$173,526

Ending Fund Balance $2,302,509

Fund 21 Bond FundMEASURE A BOND

$1,416,113Revenues $653Expenditures $0Ending Fund Balance $1,416,766

Sheltered FundsReserve with US bank for QSCB debt service $1,415,239

Available Ending Fund Balance $1,527

LEASE REVENUE BOND $397,136

Revenues $1Expenditures

Lease Revenue Bond Expenses $0Ending Fund Balance $397,137

Sheltered FundsReserve Fund Used for Final Bond Payment $297,136

Available Ending Fund Balance $100,001

Sierra Sands Unified School DistrictFund Balances

2015/2016 Estimated Actuals

Beginning Balance

Beginning Balance

Beginning Balance

Beginning Balance

Beginning Balance

For cash purposes, FD 01 needed to borrow $4.5M from FD 17 during the 2015-16 school year

Beginning Balance

Beginning Balance

Beginning Balance


85

Sierra Sands Unified School DistrictFund Balances

2015/2016 Estimated Actuals

Fund 25 Capital Facilities Fund - Developer Fees$33,770

Revenues Developer Fees $352,687Interest $875

ExpendituresPortable Leases -$122,578Admin and Legal fees -$6,727

Ending Fund Balance $258,027

Fund 35 School Facilities Fund

Interest EarnedBeginning Balance $179,829Revenue $30,899Expenditures $0

$210,728

STATE MATCHING FACILITIES FUNDS$4,329,007

Revenues $0Expenditures -$444,210Ending Fund Balance $3,884,796

Fund 40 School Facilities Fund

Interest EarnedBeginning Balance $35,143Revenue $52,267Expenditures -$4,659

$82,752

Facility Project Management and ModernizationBeginning Balance $0Revenues

Transfer In from IKSFA $1,013,779Expenditures

Construction Management -$640,936CTE loan principal and interest -$372,843

Ending Fund Balance $0

Facility projects related to SiemensBeginning Balance $5,991,411Revenues (Siemens) $0Expenditures -$113,076Ending Fund Balance $5,878,335

DOD Facilities Federal Grant portionBeginning Balance $0Revenues $5,382,875Expenditures -$5,382,875Ending Fund Balance $0

DOD Facilities Local Contribution portion$4,102,060

Revenues (RDA not subject to LCFF offset) $1,309,467Expenditures -$848,806Ending Fund Balance $4,562,721

IKSFA Inyo- Kern Schools Financing Authority$1,350,090

Revenues Interest $10,000Payments from Lone Pine $1,700,000

ExpendituresConstruction Management -$640,936CTE loan principal and interest -$372,843Charter School Facilities payment -$80,500

Ending Fund Balance $1,965,810

Beginning Balance

Beginning Balance

Beginning Balance

Beginning Balance


86


Unaudited ActualsGeneral Fund

Unrestricted and RestrictedExpenditures by Object

15 73742 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fund-a (Rev 03/22/2016) Page 1 Printed: 8/31/2016 2:54 PM

2015-16 Unaudited Actuals 2016-17 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumn

C & F

A. REVENUES

1) LCFF Sources 8010-8099 37,585,824.05 0.00 37,585,824.05 39,052,373.00 0.00 39,052,373.00 3.9%

2) Federal Revenue 8100-8299 1,967,268.19 3,087,314.37 5,054,582.56 1,801,907.56 2,454,911.00 4,256,818.56 -15.8%

3) Other State Revenue 8300-8599 3,419,191.89 4,046,341.40 7,465,533.29 1,914,949.00 4,146,038.00 6,060,987.00 -18.8%

4) Other Local Revenue 8600-8799 1,819,976.23 165,489.04 1,985,465.27 280,500.00 172,800.00 453,300.00 -77.2%

5) TOTAL, REVENUES 44,792,260.36 7,299,144.81 52,091,405.17 43,049,729.56 6,773,749.00 49,823,478.56 -4.4%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 15,718,316.72 4,337,207.04 20,055,523.76 16,152,718.35 4,313,721.70 20,466,440.05 2.0%

2) Classified Salaries 2000-2999 5,375,543.17 1,667,649.11 7,043,192.28 5,527,808.42 1,584,304.72 7,112,113.14 1.0%

3) Employee Benefits 3000-3999 10,148,884.57 2,594,197.38 12,743,081.95 10,858,985.84 2,576,424.33 13,435,410.17 5.4%

4) Books and Supplies 4000-4999 1,648,121.54 375,565.11 2,023,686.65 2,719,450.31 561,531.67 3,280,981.98 62.1%

5) Services and Other Operating Expenditures 5000-5999 4,165,201.47 886,372.80 5,051,574.27 3,910,410.16 1,090,262.80 5,000,672.96 -1.0%

6) Capital Outlay 6000-6999 349,389.22 6,493.92 355,883.14 120,000.00 181,265.00 301,265.00 -15.3%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 271,200.98 296,782.50 567,983.48 275,199.00 295,783.00 570,982.00 0.5%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (184,978.81) 81,779.29 (103,199.52) (174,201.12) 72,069.80 (102,131.32) -1.0%

9) TOTAL, EXPENDITURES 37,491,678.86 10,246,047.15 47,737,726.01 39,390,370.96 10,675,363.02 50,065,733.98 4.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 7,300,581.50 (2,946,902.34) 4,353,679.16 3,659,358.60 (3,901,614.02) (242,255.42) -105.6%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 173,526.40 0.00 173,526.40 136,274.69 0.00 136,274.69 -21.5%

b) Transfers Out 7600-7629 1,321,847.80 0.00 1,321,847.80 0.00 0.00 0.00 -100.0%

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

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

3) Contributions 8980-8999 (3,738,846.29) 3,738,846.29 0.00 (3,975,196.74) 3,975,196.74 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (4,887,167.69) 3,738,846.29 (1,148,321.40) (3,838,922.05) 3,975,196.74 136,274.69 -111.9%

87




15 73742 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,413,413.81 791,943.95 3,205,357.76 (179,563.45) 73,582.72 (105,980.73) -103.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,725,859.22 975,448.12 3,701,307.34 5,139,273.03 1,767,032.35 6,906,305.38 86.6%

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

c) As of July 1 - Audited (F1a + F1b) 2,725,859.22 975,448.12 3,701,307.34 5,139,273.03 1,767,032.35 6,906,305.38 86.6%

d) Other Restatements 9795 0.00 (359.72) (359.72) 0.00 0.00 0.00 -100.0%

e) Adjusted Beginning Balance (F1c + F1d) 2,725,859.22 975,088.40 3,700,947.62 5,139,273.03 1,767,032.35 6,906,305.38 86.6%

2) Ending Balance, June 30 (E + F1e) 5,139,273.03 1,767,032.35 6,906,305.38 4,959,709.58 1,840,615.07 6,800,324.65 -1.5%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 40,000.00 0.00 40,000.00 40,000.00 0.00 40,000.00 0.0%

Stores 9712 62,803.88 0.00 62,803.88 50,000.00 0.00 50,000.00 -20.4%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 1,767,032.35 1,767,032.35 0.00 1,840,615.07 1,840,615.07 4.2%

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

Other Commitments 9760 2,649,582.85 0.00 2,649,582.85 2,366,422.88 0.00 2,366,422.88 -10.7%

d) Assigned

Other Assignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 2,386,886.30 0.00 2,386,886.30 2,503,286.70 0.00 2,503,286.70 4.9%

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

88




15 73742 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

G. ASSETS

1) Cash a) in County Treasury 9110 7,863,642.72 202,417.79 8,066,060.51

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

b) in Banks 9120 0.00 65,000.00 65,000.00

c) in Revolving Fund 9130 40,000.00 0.00 40,000.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 400,867.42 416.12 401,283.54

4) Due from Grantor Government 9290 399,335.57 2,049,662.77 2,448,998.34

5) Due from Other Funds 9310 271,750.43 0.00 271,750.43

6) Stores 9320 62,803.88 0.00 62,803.88

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 9,038,400.02 2,317,496.68 11,355,896.70

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 3,222,351.97 345,928.07 3,568,280.04

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 676,775.02 0.00 676,775.02

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 204,536.26 204,536.26

6) TOTAL, LIABILITIES 3,899,126.99 550,464.33 4,449,591.32

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 5,139,273.03 1,767,032.35 6,906,305.38

89




15 73742 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 26,914,558.46 0.00 26,914,558.46 29,070,092.00 0.00 29,070,092.00 8.0%

Education Protection Account State Aid - Current Year 8012 6,498,973.00 0.00 6,498,973.00 6,227,189.00 0.00 6,227,189.00 -4.2%

State Aid - Prior Years 8019 (13,139.95) 0.00 (13,139.95) 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 40,952.22 0.00 40,952.22 38,555.00 0.00 38,555.00 -5.9%

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

Other Subventions/In-Lieu Taxes 8029 65,093.82 0.00 65,093.82 0.00 0.00 0.00 -100.0%

County & District Taxes Secured Roll Taxes 8041 4,458,820.34 0.00 4,458,820.34 4,469,943.00 0.00 4,469,943.00 0.2%

Unsecured Roll Taxes 8042 493,924.83 0.00 493,924.83 439,635.00 0.00 439,635.00 -11.0%

Prior Years' Taxes 8043 (7,630.07) 0.00 (7,630.07) 0.00 0.00 0.00 -100.0%

Supplemental Taxes 8044 252,414.20 0.00 252,414.20 131,874.00 0.00 131,874.00 -47.8%

Education Revenue Augmentation Fund (ERAF) 8045 (549,420.45) 0.00 (549,420.45) (488,246.00) 0.00 (488,246.00) -11.1%

Community Redevelopment Funds (SB 617/699/1992) 8047 247,659.33 0.00 247,659.33 0.00 0.00 0.00 -100.0%

Penalties and Interest from Delinquent Taxes 8048 2,963.32 0.00 2,963.32 0.00 0.00 0.00 -100.0%

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

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

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

Subtotal, LCFF Sources 38,405,169.05 0.00 38,405,169.05 39,889,042.00 0.00 39,889,042.00 3.9% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 (465,724.00) (465,724.00) (465,724.00) (465,724.00) 0.0%

All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers to Charter Schools in Lieu of Property Taxes 8096 (353,621.00) 0.00 (353,621.00) (370,945.00) 0.00 (370,945.00) 4.9%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 37,585,824.05 0.00 37,585,824.05 39,052,373.00 0.00 39,052,373.00 3.9%

FEDERAL REVENUE

Maintenance and Operations 8110 1,733,965.26 0.00 1,733,965.26 1,800,000.00 0.00 1,800,000.00 3.8%

Special Education Entitlement 8181 0.00 872,536.00 872,536.00 0.00 872,536.00 872,536.00 0.0%

Special Education Discretionary Grants 8182 0.00 143,026.00 143,026.00 0.00 143,026.00 143,026.00 0.0%

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

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 1,639.52 0.00 1,639.52 1,907.56 0.00 1,907.56 16.3%

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 1,018,197.82 1,018,197.82 1,075,717.00 1,075,717.00 5.6%

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

NCLB: Title II, Part A, Teacher Quality 4035 8290 164,755.10 164,755.10 181,423.00 181,423.00 10.1%

NCLB: Title III, Immigrant Education Program 4201 8290 0.00 0.00 5,879.00 5,879.00 New

90




15 73742 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 40,100.04 40,100.04 33,624.00 33,624.00 -16.1%

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

Other No Child Left Behind

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

5510 8290 0.00 0.00 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 42,706.00 42,706.00 42,706.00 42,706.00 0.0%

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

All Other Federal Revenue All Other 8290 231,663.41 805,993.41 1,037,656.82 0.00 100,000.00 100,000.00 -90.4%

TOTAL, FEDERAL REVENUE 1,967,268.19 3,087,314.37 5,054,582.56 1,801,907.56 2,454,911.00 4,256,818.56 -15.8%

OTHER STATE REVENUE

Other State Apportionments

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

Special Education Master Plan Current Year 6500 8311 2,320,942.00 2,320,942.00 2,340,947.00 2,340,947.00 0.9%

Prior Years 6500 8319 50,251.00 50,251.00 0.00 0.00 -100.0%

All Other State Apportionments - Current Year All Other 8311 0.00 138,326.00 138,326.00 0.00 138,326.00 138,326.00 0.0%

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

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

Mandated Costs Reimbursements 8550 2,639,127.00 0.00 2,639,127.00 1,256,153.00 0.00 1,256,153.00 -52.4%

Lottery - Unrestricted and Instructional Materials 8560 681,240.00 199,506.00 880,746.00 646,296.00 189,272.00 835,568.00 -5.1%

Tax Relief Subventions Restricted Levies - Other

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

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

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

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

After School Education and Safety (ASES) 6010 8590 325,518.13 325,518.13 328,119.00 328,119.00 0.8%

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

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 1,641.33 1,641.33 0.00 0.00 -100.0%

California Clean Energy Jobs Act 6230 8590 181,265.00 181,265.00 195,894.00 195,894.00 8.1%

Career Technical Education Incentive Grant Program 6387 8590 23,621.36 23,621.36 349,842.00 349,842.00 1381.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 98,824.89 805,270.58 904,095.47 12,500.00 603,638.00 616,138.00 -31.9%

TOTAL, OTHER STATE REVENUE 3,419,191.89 4,046,341.40 7,465,533.29 1,914,949.00 4,146,038.00 6,060,987.00 -18.8%

91




15 73742 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 1,309,467.02 0.00 1,309,467.02 0.00 0.00 0.00 -100.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

Leases and Rentals 8650 26,295.47 162,552.47 188,847.94 20,000.00 172,800.00 192,800.00 2.1%

Interest 8660 74,007.85 0.00 74,007.85 65,000.00 0.00 65,000.00 -12.2%

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

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

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

Transportation Fees From Individuals 8675 15,523.91 0.00 15,523.91 15,000.00 0.00 15,000.00 -3.4%

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

All Other Local Revenue 8699 314,181.98 2,936.57 317,118.55 100,000.00 0.00 100,000.00 -68.5%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

All Other Transfers In from All Others 8799 80,500.00 0.00 80,500.00 80,500.00 0.00 80,500.00 0.0%

TOTAL, OTHER LOCAL REVENUE 1,819,976.23 165,489.04 1,985,465.27 280,500.00 172,800.00 453,300.00 -77.2%

TOTAL, REVENUES 44,792,260.36 7,299,144.81 52,091,405.17 43,049,729.56 6,773,749.00 49,823,478.56 -4.4%

92




15 73742 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 13,111,629.23 3,293,880.00 16,405,509.23 13,181,295.70 3,332,160.55 16,513,456.25 0.7%

Certificated Pupil Support Salaries 1200 771,781.72 847,764.54 1,619,546.26 1,029,795.20 799,464.80 1,829,260.00 12.9%

Certificated Supervisors' and Administrators' Salaries 1300 1,834,485.77 178,802.50 2,013,288.27 1,941,627.45 182,096.35 2,123,723.80 5.5%

Other Certificated Salaries 1900 420.00 16,760.00 17,180.00 0.00 0.00 0.00 -100.0%

TOTAL, CERTIFICATED SALARIES 15,718,316.72 4,337,207.04 20,055,523.76 16,152,718.35 4,313,721.70 20,466,440.05 2.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 63,533.44 1,507,285.51 1,570,818.95 154,542.34 1,438,859.72 1,593,402.06 1.4%

Classified Support Salaries 2200 2,478,297.18 0.00 2,478,297.18 2,546,987.50 0.00 2,546,987.50 2.8%

Classified Supervisors' and Administrators' Salaries 2300 441,971.91 0.00 441,971.91 456,818.35 0.00 456,818.35 3.4%

Clerical, Technical and Office Salaries 2400 1,863,979.99 104,171.32 1,968,151.31 1,769,942.46 94,899.12 1,864,841.58 -5.2%

Other Classified Salaries 2900 527,760.65 56,192.28 583,952.93 599,517.77 50,545.88 650,063.65 11.3%

TOTAL, CLASSIFIED SALARIES 5,375,543.17 1,667,649.11 7,043,192.28 5,527,808.42 1,584,304.72 7,112,113.14 1.0%

EMPLOYEE BENEFITS

STRS 3101-3102 1,636,178.41 450,684.51 2,086,862.92 2,035,076.77 492,822.18 2,527,898.95 21.1%

PERS 3201-3202 596,161.15 193,237.96 789,399.11 719,720.05 205,901.17 925,621.22 17.3%

OASDI/Medicare/Alternative 3301-3302 627,853.30 183,790.03 811,643.33 637,774.87 179,810.19 817,585.06 0.7%

Health and Welfare Benefits 3401-3402 5,770,692.44 1,703,841.04 7,474,533.48 5,778,186.34 1,638,636.36 7,416,822.70 -0.8%

Unemployment Insurance 3501-3502 10,486.84 2,954.21 13,441.05 10,896.08 2,762.57 13,658.65 1.6%

Workers' Compensation 3601-3602 211,650.28 59,689.63 271,339.91 221,842.08 56,491.86 278,333.94 2.6%

OPEB, Allocated 3701-3702 1,295,862.15 0.00 1,295,862.15 1,455,489.65 0.00 1,455,489.65 12.3%

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

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

TOTAL, EMPLOYEE BENEFITS 10,148,884.57 2,594,197.38 12,743,081.95 10,858,985.84 2,576,424.33 13,435,410.17 5.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 49,691.78 49,691.78 1,000,000.00 30,000.00 1,030,000.00 1972.8%

Books and Other Reference Materials 4200 11,112.66 15,377.29 26,489.95 8,200.00 3,103.00 11,303.00 -57.3%

Materials and Supplies 4300 981,412.48 166,265.20 1,147,677.68 1,084,125.31 528,428.67 1,612,553.98 40.5%

Noncapitalized Equipment 4400 655,596.40 144,230.84 799,827.24 627,125.00 0.00 627,125.00 -21.6%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,648,121.54 375,565.11 2,023,686.65 2,719,450.31 561,531.67 3,280,981.98 62.1%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 203,691.85 203,691.85 0.00 205,000.00 205,000.00 0.6%

Travel and Conferences 5200 167,376.05 105,601.67 272,977.72 209,034.00 197,075.80 406,109.80 48.8%

Dues and Memberships 5300 35,238.69 1,120.00 36,358.69 25,600.00 0.00 25,600.00 -29.6%

Insurance 5400 - 5450 278,905.20 53,836.28 332,741.48 229,908.16 58,581.00 288,489.16 -13.3%

Operations and Housekeeping Services 5500 1,610,511.03 29,955.99 1,640,467.02 1,699,082.00 32,200.00 1,731,282.00 5.5%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 368,752.10 605.53 369,357.63 309,553.00 600.00 310,153.00 -16.0%

Transfers of Direct Costs 5710 (36,157.89) 36,157.89 0.00 (2,900.00) 2,900.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (13,835.85) 0.00 (13,835.85) (11,500.00) 0.00 (11,500.00) -16.9%

Professional/Consulting Services and Operating Expenditures 5800 1,577,426.37 455,403.59 2,032,829.96 1,270,481.00 593,856.00 1,864,337.00 -8.3%

Communications 5900 176,985.77 0.00 176,985.77 181,152.00 50.00 181,202.00 2.4%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 4,165,201.47 886,372.80 5,051,574.27 3,910,410.16 1,090,262.80 5,000,672.96 -1.0%

93




15 73742 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 19,206.09 0.00 19,206.09 0.00 0.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 22,428.50 0.00 22,428.50 0.00 181,265.00 181,265.00 708.2%

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

Equipment 6400 92,063.25 0.00 92,063.25 90,000.00 0.00 90,000.00 -2.2%

Equipment Replacement 6500 215,691.38 6,493.92 222,185.30 30,000.00 0.00 30,000.00 -86.5%

TOTAL, CAPITAL OUTLAY 349,389.22 6,493.92 355,883.14 120,000.00 181,265.00 301,265.00 -15.3%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 17,906.00 0.00 17,906.00 17,906.00 0.00 17,906.00 0.0%

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

Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Debt Service Debt Service - Interest 7438 253,294.98 146,782.50 400,077.48 257,293.00 140,783.00 398,076.00 -0.5%

Other Debt Service - Principal 7439 0.00 150,000.00 150,000.00 0.00 155,000.00 155,000.00 3.3%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 271,200.98 296,782.50 567,983.48 275,199.00 295,783.00 570,982.00 0.5%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (81,779.29) 81,779.29 0.00 (72,069.80) 72,069.80 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (103,199.52) 0.00 (103,199.52) (102,131.32) 0.00 (102,131.32) -1.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (184,978.81) 81,779.29 (103,199.52) (174,201.12) 72,069.80 (102,131.32) -1.0%

TOTAL, EXPENDITURES 37,491,678.86 10,246,047.15 47,737,726.01 39,390,370.96 10,675,363.02 50,065,733.98 4.9%

94




15 73742 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

Other Authorized Interfund Transfers In 8919 173,526.40 0.00 173,526.40 136,274.69 0.00 136,274.69 -21.5%

(a) TOTAL, INTERFUND TRANSFERS IN 173,526.40 0.00 173,526.40 136,274.69 0.00 136,274.69 -21.5%

INTERFUND TRANSFERS OUT

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

To: Special Reserve Fund 7612 1,321,342.02 0.00 1,321,342.02 0.00 0.00 0.00 -100.0%

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

To: Cafeteria Fund 7616 505.78 0.00 505.78 0.00 0.00 0.00 -100.0%

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

(b) TOTAL, INTERFUND TRANSFERS OUT 1,321,847.80 0.00 1,321,847.80 0.00 0.00 0.00 -100.0%

OTHER SOURCES/USES

SOURCES

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

Proceeds

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

Other Sources

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

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

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

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

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (3,738,846.29) 3,738,846.29 0.00 (3,975,196.74) 3,975,196.74 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (3,738,846.29) 3,738,846.29 0.00 (3,975,196.74) 3,975,196.74 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (4,887,167.69) 3,738,846.29 (1,148,321.40) (3,838,922.05) 3,975,196.74 136,274.69 -111.9%

95


Unaudited ActualsAdult Education Fund

Expenditures by Object15 73742 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fund-b (Rev 03/08/2016) Page 1 Printed: 8/31/2016 2:55 PM

Description Resource Codes Object Codes2015-16

Unaudited Actuals2016-17Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 222,750.00 202,750.00 -9.0%

4) Other Local Revenue 8600-8799 6,685.78 4,000.00 -40.2%

5) TOTAL, REVENUES 229,435.78 206,750.00 -9.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 46,288.66 70,164.10 51.6%

2) Classified Salaries 2000-2999 25,385.86 18,198.54 -28.3%

3) Employee Benefits 3000-3999 11,229.68 15,511.28 38.1%

4) Books and Supplies 4000-4999 48,373.01 95,431.37 97.3%

5) Services and Other Operating Expenditures 5000-5999 801.93 1,850.00 130.7%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 5,594.71 New

9) TOTAL, EXPENDITURES 132,079.14 206,750.00 56.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 97,356.64 0.00 -100.0%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%

96




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 97,356.64 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 274,235.45 371,592.09 35.5%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 274,235.45 371,592.09 35.5%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 274,235.45 371,592.09 35.5%

2) Ending Balance, June 30 (E + F1e) 371,592.09 371,592.09 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 95,290.86 95,290.86 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 276,301.23 276,301.23 0.0%

d) Assigned Other Assignments 9780 0.00 0.00 0.0%

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%

97




Form 11




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 374,400.12

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 623.18

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 972.67

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 375,995.97


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 4,399.65

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 4.23

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 4,403.88


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 371,592.09

98




Form 11




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

No Child Left Behind 3105, 4045 8290 0.00 0.00 0.0%

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

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

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

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

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

Adult Education Block Grant Program 6391 8590 222,750.00 202,750.00 -9.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 222,750.00 202,750.00 -9.0%

99




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 2,065.78 0.00 -100.0%

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

Fees and Contracts Adult Education Fees 8671 4,620.00 4,000.00 -13.4%

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 6,685.78 4,000.00 -40.2%

TOTAL, REVENUES 229,435.78 206,750.00 -9.9%

100




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 41,317.13 65,000.00 57.3%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 4,971.53 5,164.10 3.9%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 46,288.66 70,164.10 51.6%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,617.34 0.00 -100.0%

Classified Support Salaries 2200 79.92 0.00 -100.0%

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

Clerical, Technical and Office Salaries 2400 18,691.75 18,198.54 -2.6%

Other Classified Salaries 2900 4,996.85 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 25,385.86 18,198.54 -28.3%

EMPLOYEE BENEFITS

STRS 3101-3102 4,585.57 8,826.65 92.5%

PERS 3201-3202 2,609.08 2,525.96 -3.2%

OASDI/Medicare/Alternative 3301-3302 2,404.29 2,409.57 0.2%

Health and Welfare Benefits 3401-3402 871.52 801.50 -8.0%

Unemployment Insurance 3501-3502 36.03 44.18 22.6%

Workers' Compensation 3601-3602 723.19 903.42 24.9%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 11,229.68 15,511.28 38.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 7,966.89 8,000.00 0.4%

Books and Other Reference Materials 4200 0.00 4,000.00 New

Materials and Supplies 4300 10,937.46 7,931.37 -27.5%

Noncapitalized Equipment 4400 29,468.66 75,500.00 156.2%

TOTAL, BOOKS AND SUPPLIES 48,373.01 95,431.37 97.3%

101




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 500.00 New

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

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

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 53.32 300.00 462.6%

Professional/Consulting Services and Operating Expenditures 5800 748.61 1,000.00 33.6%

Communications 5900 0.00 50.00 New

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 801.93 1,850.00 130.7%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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

102




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 0.00 5,594.71 New

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 5,594.71 New

TOTAL, EXPENDITURES 132,079.14 206,750.00 56.5%

103




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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


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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds

Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%

104


Unaudited ActualsChild Development FundExpenditures by Object

15 73742 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 28,866.00 New

3) Other State Revenue 8300-8599 480,294.61 463,708.00 -3.5%


5) TOTAL, REVENUES 487,863.68 495,574.00 1.6%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 5,257.75 5,556.10 5.7%

2) Classified Salaries 2000-2999 172.50 0.00 -100.0%

3) Employee Benefits 3000-3999 1,582.54 1,640.61 3.7%

4) Books and Supplies 4000-4999 37,162.59 10,000.00 -73.1%

5) Services and Other Operating Expenditures 5000-5999 412,477.36 472,739.68 14.6%

6) Capital Outlay 6000-6999 1,620.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 21,000.00 0.00 -100.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 5,542.09 6,536.61 17.9%

9) TOTAL, EXPENDITURES 484,814.83 496,473.00 2.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,048.85 (899.00) -129.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


105



15 73742 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 3,048.85 (899.00) -129.5%




d) Other Restatements 9795 13,519.00 0.00 -100.0%


2) Ending Balance, June 30 (E + F1e) 191,837.10 190,938.10 -0.5% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 28,577.52 27,678.52 -3.1%






106



15 73742 0000000Form 12




PercentDifference



b) in Banks 9120 0.00






4) Due from Grantor Government 9290 35,326.71


6) Stores 9320 0.00







I. LIABILITIES





5) Unearned Revenue 9650 17,207.10





K. FUND EQUITY


107



15 73742 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 28,866.00 New

TOTAL, FEDERAL REVENUE 0.00 28,866.00 New

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%


State Preschool 6105 8590 447,501.71 463,708.00 3.6%

All Other State Revenue All Other 8590 32,792.90 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 480,294.61 463,708.00 -3.5%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 1,344.48 0.00 -100.0%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%


All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 6,224.59 3,000.00 -51.8%

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


TOTAL, REVENUES 487,863.68 495,574.00 1.6%

108



15 73742 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 5,257.75 5,556.10 5.7%


TOTAL, CERTIFICATED SALARIES 5,257.75 5,556.10 5.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 172.50 0.00 -100.0%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 172.50 0.00 -100.0%

EMPLOYEE BENEFITS

STRS 3101-3102 564.15 698.96 23.9%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 89.46 80.56 -9.9%

Health and Welfare Benefits 3401-3402 871.52 801.50 -8.0%



OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 1,582.54 1,640.61 3.7%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 26,996.71 10,000.00 -63.0%

Noncapitalized Equipment 4400 10,165.88 0.00 -100.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 37,162.59 10,000.00 -73.1%

109



15 73742 0000000Form 12




PercentDifference


Subagreements for Services 5100 344,445.21 358,866.00 4.2%

Travel and Conferences 5200 0.00 0.00 0.0%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 217.62 0.00 -100.0%


Transfers of Direct Costs - Interfund 5750 1,118.20 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 66,696.33 113,873.68 70.7%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 412,477.36 472,739.68 14.6%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 1,620.00 0.00 -100.0%


Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 1,620.00 0.00 -100.0%


Other Transfers Out

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

Debt Service


Other Debt Service - Principal 7439 21,000.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 21,000.00 0.00 -100.0%


Transfers of Indirect Costs - Interfund 7350 5,542.09 6,536.61 17.9%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 5,542.09 6,536.61 17.9%

TOTAL, EXPENDITURES 484,814.83 496,473.00 2.4%

110



15 73742 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





111


Unaudited ActualsCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,322,078.71 1,328,500.00 0.5%

3) Other State Revenue 8300-8599 105,239.48 108,645.00 3.2%


5) TOTAL, REVENUES 1,926,974.21 1,932,145.00 0.3%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 682,682.04 716,587.84 5.0%

3) Employee Benefits 3000-3999 388,985.63 377,392.15 -3.0%

4) Books and Supplies 4000-4999 836,410.38 848,476.00 1.4%

5) Services and Other Operating Expenditures 5000-5999 31,975.86 36,250.00 13.4%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 97,657.43 90,000.00 -7.8%

9) TOTAL, EXPENDITURES 2,037,711.34 2,068,705.99 1.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (110,737.13) (136,560.99) 23.3%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 505.78 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 505.78 0.00 -100.0%

112




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (110,231.35) (136,560.99) 23.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 392,067.29 281,835.94 -28.1%


c) As of July 1 - Audited (F1a + F1b) 392,067.29 281,835.94 -28.1%


e) Adjusted Beginning Balance (F1c + F1d) 392,067.29 281,835.94 -28.1%

2) Ending Balance, June 30 (E + F1e) 281,835.94 145,274.95 -48.5% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 22,438.66 0.00 -100.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 259,397.28 145,274.95 -44.0%


Other Commitments 9760 0.00 0.00 0.0%




113




Form 13




PercentDifference



b) in Banks 9120 15,000.00





3) Accounts Receivable 9200 4,169.14

4) Due from Grantor Government 9290 7,472.12

5) Due from Other Funds 9310 1,084.33

6) Stores 9320 22,438.66







I. LIABILITIES



3) Due to Other Funds 9610 97,960.68







K. FUND EQUITY


114




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 1,322,078.71 1,328,500.00 0.5%

Donated Food Commodities 8221 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 1,322,078.71 1,328,500.00 0.5%

OTHER STATE REVENUE

Child Nutrition Programs 8520 105,239.48 108,645.00 3.2%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 105,239.48 108,645.00 3.2%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 436,580.19 436,100.00 -0.1%


Interest 8660 1,686.86 1,400.00 -17.0%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 61,388.97 57,500.00 -6.3%


TOTAL, REVENUES 1,926,974.21 1,932,145.00 0.3%

115




Form 13




PercentDifference


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


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 593,759.66 625,641.44 5.4%

Classified Supervisors' and Administrators' Salaries 2300 41,172.94 44,456.80 8.0%

Clerical, Technical and Office Salaries 2400 47,749.44 46,489.60 -2.6%


TOTAL, CLASSIFIED SALARIES 682,682.04 716,587.84 5.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 5,592.67 New

PERS 3201-3202 74,887.81 85,833.84 14.6%

OASDI/Medicare/Alternative 3301-3302 49,301.02 50,360.83 2.1%

Health and Welfare Benefits 3401-3402 257,684.85 227,956.85 -11.5%


Workers' Compensation 3601-3602 6,781.26 7,280.72 7.4%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 388,985.63 377,392.15 -3.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 28,952.83 30,150.00 4.1%

Noncapitalized Equipment 4400 4,190.63 3,900.00 -6.9%

Food 4700 803,266.92 814,426.00 1.4%

TOTAL, BOOKS AND SUPPLIES 836,410.38 848,476.00 1.4%

116




Form 13




PercentDifference



Travel and Conferences 5200 555.66 2,500.00 349.9%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 4,223.91 5,000.00 18.4%


Transfers of Direct Costs - Interfund 5750 10,576.70 11,200.00 5.9%

Professional/Consulting Services and Operating Expenditures 5800 15,837.71 16,450.00 3.9%

Communications 5900 781.88 1,100.00 40.7%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 31,975.86 36,250.00 13.4%

CAPITAL OUTLAY


Equipment 6400 0.00 0.00 0.0%




Debt Service





Transfers of Indirect Costs - Interfund 7350 97,657.43 90,000.00 -7.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 97,657.43 90,000.00 -7.8%

TOTAL, EXPENDITURES 2,037,711.34 2,068,705.99 1.5%

117




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 505.78 0.00 -100.0%


(a) TOTAL, INTERFUND TRANSFERS IN 505.78 0.00 -100.0%




OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 505.78 0.00 -100.0%

118


Unaudited ActualsDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 465,724.00 465,724.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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

4) Other Local Revenue 8600-8799 10,511.52 0.00 -100.0%

5) TOTAL, REVENUES 476,235.52 465,724.00 -2.2%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

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

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

6) Capital Outlay 6000-6999 52,702.20 0.00 -100.0%


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

9) TOTAL, EXPENDITURES 52,702.20 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 423,533.32 465,724.00 10.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


119




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 423,533.32 465,724.00 10.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,513,310.23 1,936,843.55 28.0%


c) As of July 1 - Audited (F1a + F1b) 1,513,310.23 1,936,843.55 28.0%


e) Adjusted Beginning Balance (F1c + F1d) 1,513,310.23 1,936,843.55 28.0%

2) Ending Balance, June 30 (E + F1e) 1,936,843.55 2,402,567.55 24.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 1,936,843.55 2,402,567.55 24.0%




120




Form 14




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 1,467,945.60


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 1,936,843.55




I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 1,936,843.55

121




Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 465,724.00 465,724.00 0.0%

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

TOTAL, LCFF SOURCES 465,724.00 465,724.00 0.0%

OTHER STATE REVENUE


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

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


Interest 8660 10,511.52 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 10,511.52 0.00 -100.0%

TOTAL, REVENUES 476,235.52 465,724.00 -2.2%

122




Form 14




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%



OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

123




Form 14




PercentDifference







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

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY


Buildings and Improvements of Buildings 6200 52,702.20 0.00 -100.0%

Equipment 6400 0.00 0.00 0.0%




Debt Service




TOTAL, EXPENDITURES 52,702.20 0.00 -100.0%

124




Form 14




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





125


Unaudited ActualsSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


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

5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 11,875.00 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 11,875.00 0.00 -100.0%

126




Form 17




PercentDifference








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed Stabilization Arrangements 9750 5,899,359.31 5,899,359.31 0.0%

Other Commitments 9760 0.00 0.00 0.0%




127




Form 17




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 5,899,359.31




I. LIABILITIES










K. FUND EQUITY


128




Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 0.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.0%

129




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 11,875.00 0.00 -100.0%


(a) TOTAL, INTERFUND TRANSFERS IN 11,875.00 0.00 -100.0%


To: General Fund/CSSF 7612 0.00 0.00 0.0%




OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS



TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 11,875.00 0.00 -100.0%

130


Unaudited ActualsSpecial Reserve Fund for Postemployment Benefits


Form 20




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 17,195.13 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%






b) Transfers Out 7600-7629 173,526.40 136,274.69 -21.5%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (173,526.40) (136,274.69) -21.5%

131




Form 20




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (156,331.27) (136,274.69) -12.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,458,840.09 2,302,508.82 -6.4%


c) As of July 1 - Audited (F1a + F1b) 2,458,840.09 2,302,508.82 -6.4%


e) Adjusted Beginning Balance (F1c + F1d) 2,458,840.09 2,302,508.82 -6.4%

2) Ending Balance, June 30 (E + F1e) 2,302,508.82 2,166,234.13 -5.9% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 2,302,508.82 2,166,234.13 -5.9%




132




Form 20




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 2,476,035.22




I. LIABILITIES



3) Due to Other Funds 9610 173,526.40







K. FUND EQUITY


133




Form 20




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660 17,195.13 0.00 -100.0%



TOTAL, REVENUES 17,195.13 0.00 -100.0%

134




Form 20




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%






Other Authorized Interfund Transfers Out 7619 173,526.40 136,274.69 -21.5%

(b) TOTAL, INTERFUND TRANSFERS OUT 173,526.40 136,274.69 -21.5%

OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS



TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (173,526.40) (136,274.69) -21.5%

135


Unaudited ActualsBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fund-d (Rev 02/02/2016) Page 1 Printed: 8/31/2016 2:59 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 654.10 0.00 -100.0%

5) TOTAL, REVENUES 654.10 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 654.10 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


136




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 654.10 0.00 -100.0%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 397,136.93 397,136.93 0.0%






137




Form 21




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 1,712,256.82






6) Stores 9320 0.00



9) TOTAL, ASSETS 1,813,902.78




I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY


138




Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0%



Interest 8660 654.10 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 654.10 0.00 -100.0%

TOTAL, REVENUES 654.10 0.00 -100.0%

139




Form 21




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.0%





140




Form 21




PercentDifference



TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%




Other Transfers Out


Debt Service

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




TOTAL, EXPENDITURES 0.00 0.00 0.0%

141




Form 21




PercentDifference

INTERFUND TRANSFERS








142




Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%

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

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%





Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





143


Unaudited ActualsCapital Facilities FundExpenditures by Object

15 73742 0000000Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 353,562.04 75,000.00 -78.8%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 129,304.69 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 224,257.35 75,000.00 -66.6%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


144



15 73742 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 224,257.35 75,000.00 -66.6%






2) Ending Balance, June 30 (E + F1e) 258,027.33 333,027.33 29.1% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






145



15 73742 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


146



15 73742 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%




OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0%


Interest 8660 874.91 0.00 -100.0%


Fees and Contracts

Mitigation/Developer Fees 8681 352,687.13 75,000.00 -78.7%

Other Local Revenue




TOTAL, REVENUES 353,562.04 75,000.00 -78.8%

147



15 73742 0000000Form 25




PercentDifference



TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%





148



15 73742 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 122,577.74 0.00 -100.0%



Professional/Consulting Services and Operating Expenditures 5800 6,726.95 0.00 -100.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 129,304.69 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out


Debt Service





149



15 73742 0000000Form 25




PercentDifference

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





150


Unaudited ActualsCounty School Facilities Fund


Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 30,898.84 0.00 -100.0%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 554.33 0.00 -100.0%

6) Capital Outlay 6000-6999 443,655.97 0.00 -100.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (413,311.46) 0.00 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


151




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (413,311.46) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,508,835.80 4,095,524.34 -9.2%


c) As of July 1 - Audited (F1a + F1b) 4,508,835.80 4,095,524.34 -9.2%


e) Adjusted Beginning Balance (F1c + F1d) 4,508,835.80 4,095,524.34 -9.2%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 3,884,796.23 3,884,796.23 0.0%






152




Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 4,188,015.06




I. LIABILITIES










K. FUND EQUITY


153




Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%




OTHER LOCAL REVENUE



Interest 8660 30,898.84 0.00 -100.0%


Other Local Revenue




TOTAL, REVENUES 30,898.84 0.00 -100.0%

154




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES





155




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 417.53 0.00 -100.0%


Communications 5900 136.80 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 554.33 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 389,583.24 0.00 -100.0%

Buildings and Improvements of Buildings 6200 54,072.73 0.00 -100.0%



Equipment 6400 0.00 0.00 0.0%




Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service





156




Form 35




PercentDifference

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.0%







157




Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





158


Unaudited ActualsSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 5,382,875.46 0.00 -100.0%


4) Other Local Revenue 8600-8799 1,066,046.86 40,000.00 -96.2%

5) TOTAL, REVENUES 6,448,922.32 40,000.00 -99.4%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 674,461.78 0.00 -100.0%

6) Capital Outlay 6000-6999 6,315,890.13 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 372,843.24 0.00 -100.0%


9) TOTAL, EXPENDITURES 7,363,195.15 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (914,272.83) 40,000.00 -104.4%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 1,309,467.02 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 1,309,467.02 0.00 -100.0%

159




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 395,194.19 40,000.00 -89.9%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 4,562,720.80 4,562,720.80 0.0%






160




Form 40




PercentDifference



b) in Banks 9120 0.00






4) Due from Grantor Government 9290 4,814,516.10


6) Stores 9320 0.00



9) TOTAL, ASSETS 11,935,635.11




I. LIABILITIES

1) Accounts Payable 9500 1,411,827.11





6) TOTAL, LIABILITIES 1,411,827.11




K. FUND EQUITY


161




Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 5,382,875.46 0.00 -100.0%

TOTAL, FEDERAL REVENUE 5,382,875.46 0.00 -100.0%

OTHER STATE REVENUE


California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 52,267.17 40,000.00 -23.5%


Other Local Revenue


All Other Transfers In from All Others 8799 1,013,779.69 0.00 -100.0%

TOTAL, OTHER LOCAL REVENUE 1,066,046.86 40,000.00 -96.2%

TOTAL, REVENUES 6,448,922.32 40,000.00 -99.4%

162




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES





163




Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,045.76 0.00 -100.0%


Transfers of Direct Costs - Interfund 5750 1,670.10 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 668,862.58 0.00 -100.0%

Communications 5900 1,883.34 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 674,461.78 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 1,601,684.49 0.00 -100.0%

Buildings and Improvements of Buildings 6200 4,681,861.28 0.00 -100.0%



Equipment 6400 32,344.36 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 6,315,890.13 0.00 -100.0%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 80,902.00 0.00 -100.0%

Other Debt Service - Principal 7439 291,941.24 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 372,843.24 0.00 -100.0%

TOTAL, EXPENDITURES 7,363,195.15 0.00 -100.0%

164




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 1,309,467.02 0.00 -100.0%


(a) TOTAL, INTERFUND TRANSFERS IN 1,309,467.02 0.00 -100.0%






165




Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1,309,467.02 0.00 -100.0%

166


Unaudited ActualsBond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 31,490.56 0.00 -100.0%

4) Other Local Revenue 8600-8799 1,520,480.84 0.00 -100.0%

5) TOTAL, REVENUES 1,551,971.40 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 1,432,386.26 0.00 -100.0%


9) TOTAL, EXPENDITURES 1,432,386.26 0.00 -100.0%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


167




Form 51




PercentDifference








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%






168




Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 1,277,681.34




I. LIABILITIES










K. FUND EQUITY


169




Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 31,490.56 0.00 -100.0%


TOTAL, OTHER STATE REVENUE 31,490.56 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 1,440,056.71 0.00 -100.0%

Unsecured Roll 8612 60,205.38 0.00 -100.0%

Prior Years' Taxes 8613 902.75 0.00 -100.0%

Supplemental Taxes 8614 9,799.35 0.00 -100.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 1,231.35 0.00 -100.0%

Interest 8660 5,600.39 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 2,684.91 0.00 -100.0%


TOTAL, OTHER LOCAL REVENUE 1,520,480.84 0.00 -100.0%

TOTAL, REVENUES 1,551,971.40 0.00 -100.0%

170




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 753,681.00 0.00 -100.0%

Bond Interest and Other Service Charges 7434 678,705.26 0.00 -100.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,432,386.26 0.00 -100.0%

TOTAL, EXPENDITURES 1,432,386.26 0.00 -100.0%

171




Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





172


Unaudited ActualsFINANCIAL REPORTS

2015-16 Unaudited ActualsSummary of Unaudited Actual Data Submission

15 73742 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ca (Rev 05/20/2014) Page 1 Printed: 8/31/2016 3:04 PM

Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports.

Form Description ValueCEA Percent of Current Cost of Education Expended for Classroom Compensation 58.05%

Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school

districts or future apportionments may be affected. (EC 41372)

CEA Deficiency Amount $0.00

Applicable to districts not exempt from the requirement and not meeting the minimum classroom

compensation percentage - see Form CEA for further details.

GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 $0.00

If this amount is not zero, it represents an increase to your appropriations limit. The Department of

Finance must be notified of increases within 45 days of budget adoption.

Adjusted Appropriations Limit $31,762,993.60

Appropriations Subject to Limit $31,762,993.60

These amounts represent the board approved Appropriations Limit and Appropriations Subject to

Limit pursuant to Government Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 11.30%

Fixed-with-carry-forward indirect cost rate for use in 2017-18, subject to CDE approval.

NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE Met

If MOE Not Met, the 2017-18 apportionment may be reduced by the lesser of the following two percentages:

MOE Deficiency Percentage - Based on Total Expenditures

MOE Deficiency Percentage - Based on Expenditures Per ADA

173


Unaudited ActualsFINANCIAL REPORTS

2015-16 Unaudited ActualsSchool District Certification

15 73742 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ca (Rev 12/05/2014) Page 1 Printed: 8/31/2016 3:04 PM

UNAUDITED ACTUAL FINANCIAL REPORT:

To the County Superintendent of Schools:

2015-16 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41010 and is hereby approved and filed by the governing board ofthe school district pursuant to Education Code Section 42100.

Signed Date of Meeting: Sept 8, 2016Clerk/Secretary of the Governing Board

(Original signature required)

To the Superintendent of Public Instruction:

2015-16 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracyby the County Superintendent of Schools pursuant to Education Code Section 42100.

Signed Date:County Superintendent/Designee

(Original signature required)

For additional information on the unaudited actual reports, please contact:

For County Office of Education: For School District:

Tina Foster Lori McGuireName Name

District Advisory - Fiscal Consultant Director of Finance & BudgetTitle Title

(661) 636-4285 (760) 499-1604Telephone Telephone

[email protected] [email protected] Address E-mail Address

174


2015-16 Unaudited ActualsAVERAGE DAILY ATTENDANCE 15 73742 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ada (Rev 02/03/2016) Page 1 of 1 Printed: 8/31/2016 3:04 PM

2015-16 Unaudited Actuals 2016-17 Budget2016-17 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 4,705.36 4,696.37 4,664.69 4,616.40 4,616.40 4,616.40 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 4,705.36 4,696.37 4,664.69 4,616.40 4,616.40 4,616.40 5. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 0.00 0.00 0.00 0.00 0.00 0.00 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 4,705.36 4,696.37 4,664.69 4,616.40 4,616.40 4,616.40 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

175


Unaudited Actuals2015-16 Unaudited ActualsSchedule of Capital Assets

15 73742 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 8/31/2016 3:05 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:Capital assets not being depreciated:

Land 174,529.15 174,529.15 174,529.15

Work in Progress 17,962,174.95 17,962,174.95 6,812,248.30 24,774,423.25

Total capital assets not being depreciated 18,136,704.10 0.00 18,136,704.10 6,812,248.30 0.00 24,948,952.40

Capital assets being depreciated:

Land Improvements 48,851,581.56 48,851,581.56 58,366.41 48,793,215.15

Buildings 34,941,504.18 34,941,504.18 34,941,504.18

Equipment 6,441,658.70 6,441,658.70 52,423.44 6,494,082.14

Total capital assets being depreciated 90,234,744.44 0.00 90,234,744.44 52,423.44 58,366.41 90,228,801.47

Accumulated Depreciation for:

Land Improvements (6,801,716.68) (6,801,716.68) 1,605,350.37 (8,407,067.05)

Buildings (16,780,303.97) (16,780,303.97) 587,989.14 (17,368,293.11)

Equipment (4,536,706.32) (4,536,706.32) 233,420.43 (4,770,126.75)

Total accumulated depreciation (28,118,726.97) 0.00 (28,118,726.97) 0.00 2,426,759.94 (30,545,486.91)

Total capital assets being depreciated, net 62,116,017.47 0.00 62,116,017.47 52,423.44 2,485,126.35 59,683,314.56

Governmental activity capital assets, net 80,252,721.57 0.00 80,252,721.57 6,864,671.74 2,485,126.35 84,632,266.96

Business-Type Activities:Capital assets not being depreciated:

Land 0.00 0.00

Work in Progress 0.00 0.00

Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Capital assets being depreciated:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total capital assets being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation for:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total accumulated depreciation 0.00 0.00 0.00 0.00 0.00 0.00

Total capital assets being depreciated, net 0.00 0.00 0.00 0.00 0.00 0.00

Business-type activity capital assets, net 0.00 0.00 0.00 0.00 0.00 0.00

176


2015-16 Unaudited ActualsFEDERAL GRANT AWARDS,

REVENUES, AND EXPENDITURES - ALL FUNDSSCHEDULE FOR CATEGORICALS SUBJECT TO DEFERRAL OF UNEARNED REVENUES

15 73742 0000000Form CAT

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: cat (Rev 05/14/2014) Page 1 Printed: 8/31/2016 3:10 PM

FEDERAL PROGRAM NAME Title I SP ED Local AssistSP ED Local AssistProportionate Share SP ED Preschool

SP ED PreschoolLocal Entitlement

Federal Special EDMental Health

SP ED PreK StaffDevelopment

FEDERAL CATALOG NUMBERRESOURCE CODE 3010 3310 3311 3315 3320 3327 3345REVENUE OBJECT 8290 8181 8181 8182 8182 8182 8182LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 280,986.59 0.00 0.00 0.00 0.00 0.00 0.00 2. a. Current Year Award 1,082,737.00 843,215.00 29,321.00 28,033.00 34,786.00 53,726.00 1,000.00 b. Transferability (NCLB) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Other Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 1,082,737.00 843,215.00 29,321.00 28,033.00 34,786.00 53,726.00 1,000.00 3. Required Matching Funds/Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4. Total Available Award (sum lines 1, 2d, & 3) 1,363,723.59 843,215.00 29,321.00 28,033.00 34,786.00 53,726.00 1,000.00REVENUES 5. Unearned Revenue Deferred from Prior Year 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6. Cash Received in Current Year 890,750.59 0.00 0.00 0.00 0.00 53,681.00 0.00 7. Contributed Matching Funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8. Total Available (sum lines 5, 6, & 7) 890,750.59 0.00 0.00 0.00 0.00 53,681.00 0.00EXPENDITURES 9. Donor-Authorized Expenditures 1,018,197.82 843,215.00 29,321.00 28,033.00 34,786.00 53,726.00 1,000.0010. Non Donor-Authorized Expenditures 0.00 0.00 0.00 0.00 0.00 0.0011. Total Expenditures (lines 9 & 10) 1,018,197.82 843,215.00 29,321.00 28,033.00 34,786.00 53,726.00 1,000.0012. Amounts Included in Line 6 above for Prior Year Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 0.0013. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (127,447.23) (843,215.00) (29,321.00) (28,033.00) (34,786.00) (45.00) (1,000.00) a. Unearned Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 b. Accounts Payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Accounts Receivable 127,447.23 843,215.00 29,321.00 28,033.00 34,786.00 45.00 1,000.0014. Unused Grant Award Calculation (line 4 minus line 9) 345,525.77 0.00 0.00 0.00 0.00 0.00 0.0015. If Carryover is allowed, enter line 14 amount here 345,525.77 0.00 0.00 0.00 0.00 0.00 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 1,018,197.82 843,215.00 29,321.00 28,033.00 34,786.00 53,726.00 1,000.00

177




15 73742 0000000Form CAT


FEDERAL PROGRAM NAMEFEDERAL CATALOG NUMBERRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3)REVENUES 5. Unearned Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Unearned Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

SP ED LowIncidence

Carl PerkinsVociational Ed

Title II Part ATeacher Quality

Title II Part AAdministrator

Training Title III LEPElementary SchoolCounseling Grant DODEA Tech Grant

3385 3550 4035 4036 4203 5846 58588182 8290 8290 8290 8290 8290 8290

0.00 0.00 133,815.53 4,000.00 13,778.23 30,454.20 140,305.2325,481.00 42,706.00 179,055.00 0.00 36,024.00 200,000.00 423,935.00

0.00 0.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

25,481.00 42,706.00 179,055.00 0.00 36,024.00 200,000.00 423,935.000.00 0.00 0.00 0.00 0.00 0.00 0.00

25,481.00 42,706.00 312,870.53 4,000.00 49,802.23 230,454.20 564,240.23

0.00 0.00 131,908.53 4,000.00 10,106.23 0.00 0.0012,741.00 32,512.90 81,556.00 0.00 30,521.00 145,255.23 467,250.97

0.00 0.00 0.00 0.00 0.00 0.00 0.0012,741.00 32,512.90 213,464.53 4,000.00 40,627.23 145,255.23 467,250.97

25,481.00 42,706.00 164,755.10 0.00 40,100.04 207,140.92 564,240.23

0.00 0.00 0.00 0.00 0.00 0.0025,481.00 42,706.00 164,755.10 0.00 40,100.04 207,140.92 564,240.23

0.00 0.00 0.00 0.00 0.00 0.00

(12,740.00) (10,193.10) 48,709.43 4,000.00 527.19 (61,885.69) (96,989.26)0.00 0.00 48,709.43 4,000.00 527.19 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00 0.00

12,740.00 10,193.10 0.00 0.00 0.00 61,885.69 96,989.26

0.00 0.00 148,115.43 4,000.00 9,702.19 23,313.28 0.00

0.00 0.00 148,115.43 4,000.00 9,702.19 23,313.28 0.00

25,481.00 42,706.00 164,755.10 0.00 40,100.04 207,140.92 564,240.23

178




15 73742 0000000Form CAT


FEDERAL PROGRAM NAMEFEDERAL CATALOG NUMBERRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Transferability (NCLB) c. Other Adjustments d. Adj Curr Yr Award (sum lines 2a, 2b, & 2c) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2d, & 3)REVENUES 5. Unearned Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Unearned Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

TOTAL

603,339.782,980,019.00

0.000.00

2,980,019.000.00

3,583,358.78

146,014.761,714,268.69

0.001,860,283.45

3,052,702.11

0.003,052,702.11

0.00

(1,192,418.66)53,236.62

0.001,245,655.28

530,656.67

530,656.67

3,052,702.11

179


2015-16 Unaudited ActualsSTATE GRANT AWARDS,


15 73742 0000000Form CAT


STATE PROGRAM NAME ASES CTE Incentive GrantSpeical Ed Infant

Discretionary SP ED Workability

Tobacoo UsePrevention

Education (TUPE)State Preschool

State PortionState Preschool

QRIS

RESOURCE CODE 6010 6387 6515 6520 6690 12 6105 12 6127REVENUE OBJECT 8590 8590 8590 8590 8590 8590 8590LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2. a. Current Year Award 325,934.25 349,842.00 2,946.00 120,840.00 1,641.33 412,175.00 50,000.00 b. Other Adjustments 0.00 0.00 0.00 0.00 0.00 3,157.00 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 325,934.25 349,842.00 2,946.00 120,840.00 1,641.33 415,332.00 50,000.00 3. Required Matching Funds/Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 325,934.25 349,842.00 2,946.00 120,840.00 1,641.33 415,332.00 50,000.00REVENUES 5. Unearned Revenue Deferred from Prior Year 0.00 0.00 0.00 0.00 0.00 0.00 50,000.00 6. Cash Received in Current Year 293,340.82 174,921.00 0.00 74,421.00 1,166.25 415,332.00 0.00 7. Contributed Matching Funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8. Total Available (sum lines 5, 6, & 7) 293,340.82 174,921.00 0.00 74,421.00 1,166.25 415,332.00 50,000.00EXPENDITURES 9. Donor-Authorized Expenditures 325,934.25 23,621.36 2,946.00 118,361.58 1,641.33 450,658.71 32,792.9010. Non Donor-Authorized Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 0.0011. Total Expenditures (lines 9 & 10) 325,934.25 23,621.36 2,946.00 118,361.58 1,641.33 450,658.71 32,792.9012. Amounts Included in Line 6 above for Prior Year Adjustments 0.00 0.00 0.00 0.00 0.00 0.0013. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) (32,593.43) 151,299.64 (2,946.00) (43,940.58) (475.08) (35,326.71) 17,207.10 a. Unearned Revenue 0.00 151,299.64 0.00 0.00 0.00 0.00 17,207.10 b. Accounts Payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Accounts Receivable 32,593.43 0.00 2,946.00 43,940.58 475.08 35,326.71 0.0014. Unused Grant Award Calculation (line 4 minus line 9) 0.00 326,220.64 0.00 2,478.42 0.00 (35,326.71) 17,207.1015. If Carryover is allowed, enter line 14 amount here 0.00 326,220.64 0.00 2,478.42 0.00 0.00 17,207.1016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 325,934.25 23,621.36 2,946.00 118,361.58 1,641.33 450,658.71 32,792.90

180


2015-16 Unaudited ActualsSTATE GRANT AWARDS,


15 73742 0000000Form CAT


STATE PROGRAM NAME

RESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 2. a. Current Year Award b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2c, & 3)REVENUES 5. Unearned Revenue Deferred from Prior Year 6. Cash Received in Current Year 7. Contributed Matching Funds 8. Total Available (sum lines 5, 6, & 7)EXPENDITURES 9. Donor-Authorized Expenditures10. Non Donor-Authorized Expenditures11. Total Expenditures (lines 9 & 10)12. Amounts Included in Line 6 above for Prior Year Adjustments13. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) a. Unearned Revenue b. Accounts Payable c. Accounts Receivable 14. Unused Grant Award Calculation (line 4 minus line 9)15. If Carryover is allowed, enter line 14 amount here16. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c)

TOTAL

0.001,263,378.58

3,157.00

1,266,535.580.00

1,266,535.58

50,000.00959,181.07

0.001,009,181.07

955,956.13

0.00955,956.13

0.00

53,224.94168,506.74

0.00115,281.80

310,579.45

345,906.16

955,956.13

181


2015-16 Unaudited ActualsLOCAL GRANT AWARDS,


15 73742 0000000Form CAT


LOCAL PROGRAM NAME TOTALRESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Carryover 0.00 2. a. Current Year Award 0.00 b. Other Adjustments 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 0.00 0.00 3. Required Matching Funds/Other 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 0.00 0.00REVENUES 5. Unearned Revenue Deferred from Prior Year 0.00 6. Cash Received in Current Year 0.00 7. Contributed Matching Funds 0.00 8. Total Available (sum lines 5, 6, & 7) 0.00 0.00EXPENDITURES 9. Donor-Authorized Expenditures 0.0010. Non Donor-Authorized Expenditures 0.0011. Total Expenditures (lines 9 & 10) 0.00 0.0012. Amounts Included in Line 6 above for Prior Year Adjustments 0.0013. Calculation of Unearned Revenue or A/P, & A/R amounts (line 8 minus line 9 plus line 12) 0.00 0.00 a. Unearned Revenue 0.00 b. Accounts Payable 0.00 c. Accounts Receivable 0.0014. Unused Grant Award Calculation (line 4 minus line 9) 0.00 0.0015. If Carryover is allowed, enter line 14 amount here 0.0016. Reconciliation of Revenue (line 5 plus line 6 minus line 13a minus line 13b plus line 13c) 0.00 0.00

182


2015-16 Unaudited ActualsFEDERAL AWARDS,

REVENUES, AND EXPENDITURES - ALL FUNDSSCHEDULE FOR CATEGORICALS SUBJECT TO RESTRICTED ENDING BALANCES

15 73742 0000000Form CAT


FEDERAL PROGRAM NAME MAA Med-Cal TOTALFEDERAL CATALOG NUMBERRESOURCE CODE 2 5640REVENUE OBJECT 8290 8290LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance 76,770.91 0.00 76,770.91 2. a. Current Year Award 231,663.41 34,612.26 266,275.67 b. Other Adjustments 0.00 0.00 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 231,663.41 34,612.26 266,275.67 3. Required Matching Funds/Other 0.00 0.00 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 308,434.32 34,612.26 343,046.58REVENUES 5. Cash Received in Current Year 231,663.41 34,612.26 266,275.67 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 0.00 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 0.00 0.00 b. Noncurrent Accounts Receivable 0.00 0.00 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 0.00 0.00 0.00 8. Contributed Matching Funds 0.00 0.00 0.00 9. Total Available (sum lines 5, 7c, & 8) 231,663.41 34,612.26 266,275.67EXPENDITURES10. Donor-Authorized Expenditures 210,001.15 34,612.26 244,613.4111. Non Donor-Authorized Expenditures 0.00 0.00 0.0012. Total Expenditures (line 10 plus line 11) 210,001.15 34,612.26 244,613.41RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 98,433.17 0.00 98,433.17

183


2015-16 Unaudited ActualsSTATE AWARDS,


15 73742 0000000Form CAT


STATE PROGRAM NAME ROP State Lottery

EducationProtection Account

EPAClean Energy (Prop

39)Educator

EffectivenessLottery: Instructional

Materials Special Education

RESOURCE CODE 0500 T4 6350 1100 1400 6230 6264 6300 6500REVENUE OBJECT 8590 8560 8012 8590 8590 8560 8311LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance 852,211.81 0.00 0.00 419,320.10 0.00 0.00 50,251.00 2. a. Current Year Award 92,059.00 681,240.00 6,472,927.00 181,265.00 404,574.00 199,506.00 2,320,942.00 b. Other Adjustments 0.00 0.00 26,046.00 0.00 0.00 0.00 2,936.57 c. Adj Curr Yr Award (sum lines 2a & 2b) 92,059.00 681,240.00 6,498,973.00 181,265.00 404,574.00 199,506.00 2,323,878.57 3. Required Matching Funds/Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 944,270.81 681,240.00 6,498,973.00 600,585.10 404,574.00 199,506.00 2,374,129.57REVENUES 5. Cash Received in Current Year 92,059.00 620,199.56 6,498,973.00 (290,347.00) 404,574.00 142,445.55 2,374,129.57 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 0.00 0.00 0.00 0.00 0.00 (50,251.00) 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 0.00 61,040.44 0.00 471,612.00 0.00 57,060.45 0.00 b. Noncurrent Accounts Receivable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 0.00 61,040.44 0.00 471,612.00 0.00 57,060.45 0.00 8. Contributed Matching Funds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9. Total Available (sum lines 5, 7c, & 8) 92,059.00 681,240.00 6,498,973.00 181,265.00 404,574.00 199,506.00 2,374,129.57EXPENDITURES10. Donor-Authorized Expenditures 0.00 681,240.00 6,498,973.00 0.00 0.00 98,200.34 2,374,129.5711. Non Donor-Authorized Expenditures 0.00 0.00 0.00 0.00 0.00 0.00 3,525,515.9512. Total Expenditures (line 10 plus line 11) 0.00 681,240.00 6,498,973.00 0.00 0.00 98,200.34 5,899,645.52RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 944,270.81 0.00 0.00 600,585.10 404,574.00 101,305.66 0.00

184


2015-16 Unaudited ActualsSTATE AWARDS,


15 73742 0000000Form CAT


STATE PROGRAM NAME

RESOURCE CODEREVENUE OBJECTLOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance 2. a. Current Year Award b. Other Adjustments c. Adj Curr Yr Award (sum lines 2a & 2b) 3. Required Matching Funds/Other 4. Total Available Award (sum lines 1, 2c, & 3)REVENUES 5. Cash Received in Current Year 6. Amounts Included in Line 5 for Prior Year Adjustments 7. a. Accounts Receivable (line 2c minus lines 5 & 6) b. Noncurrent Accounts Receivable c. Current Accounts Receivable (line 7a minus line 7b) 8. Contributed Matching Funds 9. Total Available (sum lines 5, 7c, & 8)EXPENDITURES10. Donor-Authorized Expenditures11. Non Donor-Authorized Expenditures12. Total Expenditures (line 10 plus line 11)RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10)

SP ED InfantProgram

SP ED MentalHealth (STATE)

State PreschoolCenter-Based

Reserve TOTAL6510 6512 12 61308311 8590 8990

0.00 464,447.91 13,986.17 1,800,216.99138,326.00 279,389.00 173.35 10,770,401.35

0.00 0.00 13,519.00 42,501.57

138,326.00 279,389.00 13,692.35 10,812,902.920.00 0.00 0.00 0.00

138,326.00 743,836.91 27,678.52 12,613,119.91

138,326.00 211,348.00 173.35 10,191,881.03

0.00 0.00 13,519.00 (36,732.00)

0.00 68,041.00 0.00 657,753.890.00 0.00 0.00 0.00

0.00 68,041.00 0.00 657,753.890.00 0.00 0.00 0.00

138,326.00 279,389.00 173.35 10,849,634.92

138,326.00 174,589.71 0.00 9,965,458.62

0.00 0.00 3,525,515.95

138,326.00 174,589.71 0.00 13,490,974.57

0.00 569,247.20 27,678.52 2,647,661.29

185


2015-16 Unaudited ActualsLOCAL AWARDS,


15 73742 0000000Form CAT


LOCAL PROGRAM NAME Sierra Vista Center Microsoft Settlement TOTALRESOURCE CODE 9021 9022REVENUE OBJECT 8650 8699LOCAL DESCRIPTION (if any)AWARD 1. Prior Year Restricted Ending Balance 0.00 91,680.11 91,680.11 2. a. Current Year Award 162,552.47 0.00 162,552.47 b. Other Adjustments 0.00 0.00 0.00 c. Adj Curr Yr Award (sum lines 2a & 2b) 162,552.47 0.00 162,552.47 3. Required Matching Funds/Other 0.00 0.00 0.00 4. Total Available Award (sum lines 1, 2c, & 3) 162,552.47 91,680.11 254,232.58REVENUES 5. Cash Received in Current Year 0.00 0.00 6. Amounts Included in Line 5 for Prior Year Adjustments 0.00 0.00 7. a. Accounts Receivable (line 2c minus lines 5 & 6) 162,552.47 0.00 162,552.47 b. Noncurrent Accounts Receivable 0.00 0.00 c. Current Accounts Receivable (line 7a minus line 7b) 162,552.47 0.00 162,552.47 8. Contributed Matching Funds 0.00 0.00 9. Total Available (sum lines 5, 7c, & 8) 162,552.47 0.00 162,552.47EXPENDITURES10. Donor-Authorized Expenditures 162,552.47 0.00 162,552.4711. Non Donor-Authorized Expenditures 213,330.34 0.00 213,330.3412. Total Expenditures (line 10 plus line 11) 375,882.81 0.00 375,882.81RESTRICTED ENDING BALANCE13. Current Year (line 4 minus line 10) 0.00 91,680.11 91,680.11

186

187


Unaudited Actuals2015-16 Unaudited Actuals

Schedule of Long-Term Liabilities15 73742 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: debt (Rev 06/22/2015) Page 1 of 1 Printed: 8/31/2016 3:11 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts Due WithinOne Year

Governmental Activities:

General Obligation Bonds Payable 21,777,250.00 21,777,250.00 753,681.00 21,023,569.00 841,967.00 State School Building Loans Payable 1,757,352.00 1,757,352.00 325,089.00 1,432,263.00 337,742.00 Certificates of Participation Payable 14,150,000.00 14,150,000.00 0.00 14,150,000.00 1,100,000.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 3,535,000.00 3,535,000.00 150,000.00 3,385,000.00 155,000.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 34,803,988.21 34,803,988.21 1,275,783.31 1,269,391.87 34,810,379.65 1,455,489.65 Compensated Absences Payable 95,038.45 95,038.45 4,857.65 90,180.80

Governmental activities long-term liabilities 76,118,628.66 0.00 76,118,628.66 1,275,783.31 2,503,019.52 74,891,392.45 3,890,198.65

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00

188




Form GANN


2015-16Calculations

2016-17Calculations


A. PRIOR YEAR DATA 2014-15 Actual 2015-16 Actual(2014-15 Actual Appropriations Limit and Gann ADA

are from district's prior year Gann data reported to the CDE)

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT

(Preload/Line D11, PY column) 30,330,417.03 30,330,417.03 31,762,993.60

2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 4,664.69 4,664.69 4,705.36

ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2014-15 Adjustments to 2015-163. District Lapses, Reorganizations and Other Transfers4. Temporary Voter Approved Increases5. Less: Lapses of Voter Approved Increases6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA(Only for district lapses, reorganizations and

other transfers, and only if adjustments to the

appropriations limit are entered in Line A3 above)

B. CURRENT YEAR GANN ADA 2015-16 P2 Report 2016-17 P2 Estimate(2015-16 data should tie to Principal ApportionmentSoftware Attendance reports and include ADA for charter schoolsreporting with the district)

1. Total K-12 ADA (Form A, Line A6) 4,705.36 4,705.36 4,616.40 4,616.40

2. Total Charter Schools ADA (Form A, Line C9) 0.00 0.00 0.00 0.00

3. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 4,705.36 4,616.40

C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 2015-16 Actual 2016-17 BudgetTAXES AND SUBVENTIONS (Funds 01, 09, and 62)

1. Homeowners' Exemption (Object 8021) 40,952.22 40,952.22 38,555.00 38,555.00

2. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.00

3. Other Subventions/In-Lieu Taxes (Object 8029) 65,093.82 65,093.82 0.00 0.00

4. Secured Roll Taxes (Object 8041) 4,458,820.34 4,458,820.34 4,469,943.00 4,469,943.00

5. Unsecured Roll Taxes (Object 8042) 493,924.83 493,924.83 439,635.00 439,635.00

6. Prior Years' Taxes (Object 8043) (7,630.07) (7,630.07) 0.00 0.00

7. Supplemental Taxes (Object 8044) 252,414.20 252,414.20 131,874.00 131,874.00

8. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) (549,420.45) (549,420.45) (488,246.00) (488,246.00)

9. Penalties and Int. from Delinquent Taxes (Object 8048) 2,963.32 2,963.32 0.00 0.00

10. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.00

11. Comm. Redevelopment Funds (objects 8047 & 8625) 1,557,126.35 1,557,126.35 0.00 0.00

12. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.00

13. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 0.00 0.00 0.00 0.00

14. Penalties and Int. from Delinquent Non-LCFF

Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.00

15. Transfers to Charter Schools

in Lieu of Property Taxes (Object 8096) (353,621.00) (353,621.00) (370,945.00) (370,945.00)

16. TOTAL TAXES AND SUBVENTIONS

(Lines C1 through C15) 5,960,623.56 0.00 5,960,623.56 4,220,816.00 0.00 4,220,816.00

OTHER LOCAL REVENUES (Funds 01, 09, and 62)

17. To General Fund from Bond Interest and Redemption

Fund (Excess debt service taxes) (Object 8914) 0.00 0.00 0.00 0.00

18. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 5,960,623.56 0.00 5,960,623.56 4,220,816.00 0.00 4,220,816.00

189




Form GANN


2015-16Calculations

2016-17Calculations


EXCLUDED APPROPRIATIONS

19. Medicare (Enter federally mandated amounts only from objs.3301 & 3302; do not include negotiated amounts)

391,854.90 401,200.52

OTHER EXCLUSIONS

20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 391,854.90 401,200.52

STATE AID RECEIVED (Funds 01, 09, and 62)24. LCFF - CY (objects 8011 and 8012) 33,413,531.46 33,413,531.46 35,297,281.00 35,297,281.00

25. LCFF/Revenue Limit State Aid - Prior Years (Object 8019) (13,139.95) (13,139.95) 0.00 0.00

26. TOTAL STATE AID RECEIVED

(Lines C24 plus C25) 33,400,391.51 0.00 33,400,391.51 35,297,281.00 0.00 35,297,281.00

DATA FOR INTEREST CALCULATION27. Total Revenues (Funds 01, 09 & 62; objects 8000-8799) 52,091,405.17 52,091,405.17 49,823,478.56 49,823,478.56

28. Total Interest and Return on Investments

(Funds 01, 09, and 62; objects 8660 and 8662) 74,007.85 74,007.85 65,000.00 65,000.00

APPROPRIATIONS LIMIT CALCULATIONS 2015-16 Actual 2016-17 BudgetD. PRELIMINARY APPROPRIATIONS LIMIT

1. Revised Prior Year Program Limit (Lines A1 plus A6) 30,330,417.03 31,762,993.60

2. Inflation Adjustment 1.0382 1.0537

3. Program Population Adjustment (Lines B3 divided

by [A2 plus A7]) (Round to four decimal places) 1.0087 0.9811

4. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 31,762,993.60 32,836,108.56

APPROPRIATIONS SUBJECT TO THE LIMIT5. Local Revenues Excluding Interest (Line C18) 5,960,623.56 4,220,816.00

6. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of

$120 times Line B3 or $2,400; but not greater

than Line C26 or less than zero) 564,643.20 553,968.00

b. Maximum State Aid in Local Limit

(Lesser of Line C26 or Lines D4 minus D5 plus C23;

but not less than zero) 26,194,224.94 29,016,493.08

c. Preliminary State Aid in Local Limit

(Greater of Lines D6a or D6b) 26,194,224.94 29,016,493.08

7. Local Revenues in Proceeds of Taxesa. Interest Counting in Local Limit (Line C28 divided by

[Lines C27 minus C28] times [Lines D5 plus D6c]) 45,748.37 43,418.23

b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 6,006,371.93 4,264,234.23

8. State Aid in Proceeds of Taxes (Greater of Line D6a,

or Lines D4 minus D7b plus C23; but not greater

than Line C26 or less than zero) 26,148,476.57 28,973,074.85

9. Total Appropriations Subject to the Limita. Local Revenues (Line D7b) 6,006,371.93

b. State Subventions (Line D8) 26,148,476.57

c. Less: Excluded Appropriations (Line C23) 391,854.90

d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 31,762,993.60

190




Form GANN


2015-16Calculations

2016-17Calculations


10. Adjustments to the Limit Per Government Code Section 7902.1(Line D9d minus D4; if negative, then zero) 0.00

If not zero report amount to:

Michael Cohen, Director

State Department of Finance

Attention: School Gann Limits

State Capitol, Room 1145

Sacramento, CA 95814

Summary 2015-16 Actual 2016-17 Budget11. Adjusted Appropriations Limit

(Lines D4 plus D10) 31,762,993.60 32,836,108.56

12. Appropriations Subject to the Limit(Line D9d) 31,762,993.60

* Please provide below an explanation for each entry in the adjustments column.


Gann Contact Person Contact Phone Number

191



Indirect Cost Rate Worksheet15 73742 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 8/31/2016 3:12 PM

Part I - General Administrative Share of Plant Services Costs California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 1,888,499.36

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 36,657,436.48 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 5.15%

Part II - Adjustments for Employment Separation Costs When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00

192




Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs 1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 2,160,449.07

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 1,156,416.54 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

33,500.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 300,388.51 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 3,650,754.12 9. Carry-Forward Adjustment (Part IV, Line F) 1,453,421.82 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 5,104,175.94

B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 27,186,131.80

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 5,085,126.93

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 4,224,086.01

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 306,622.44

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 8,392.32

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 25,135.12 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 629,449.56 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 605.53

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 5,532,398.11

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 132,079.14

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 112,207.53

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 1,940,053.91

17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 45,182,288.40

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 8.08%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2017-18 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 11.30%

193




Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 3,650,754.12

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year 125,037.32

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (5.14%) times Part III, Line B18); zero if negative 1,453,421.82

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (5.14%) times Part III, Line B18) or (the highest rate used to recover costs from any program (5.14%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 1,453,421.82

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 1,453,421.82

194



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

15 73742 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 8/31/2016 3:12 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 0.00 0.00 0.00 2. State Lottery Revenue 8560 681,240.00 199,506.00 880,746.00 3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 681,240.00 0.00 199,506.00 880,746.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 681,240.00 681,240.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 0.00 0.00 4. Books and Supplies 4000-4999 0.00 98,200.34 98,200.34

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools

7211,7212,7221,7222,7281,7282 0.00 0.00

b. To JPAs and All Others 7213,7223,7283,7299 0.00 0.00

9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 681,240.00 0.00 98,200.34 779,440.34

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 101,305.66 101,305.66D. COMMENTS:

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget A

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene

195



No Child Left Behind Maintenance of Effort Expenditures15 73742 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ncmoe (Rev 03/18/2015) Page 1 Printed: 8/31/2016 3:13 PM

Funds 01, 09, and 62Section I - Expenditures Goals Functions Objects

2015-16Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 49,059,573.81

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 3,061,833.37

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 320.44

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 349,389.22

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 550,077.48

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 1,321,847.80

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 0.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 2,221,634.94

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 110,737.13

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures subject to MOE(Line A minus lines B and C10, plus lines D1 and D2) 43,886,842.63

196




Form NCMOE


Section II - Expenditures Per ADA

2015-16Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A6 and C9)

4,696.37

B. Expenditures per ADA (Line I.E divided by Line II.A) 9,344.84

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

42,235,549.66 9,064.451. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 42,235,549.66 9,064.45

B. Required effort (Line A.2 times 90%) 38,011,994.69 8,158.01

C. Current year expenditures (Line I.E and Line II.B) 43,886,842.63 9,344.84

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2017-18 maybe reduced by the lower of the two percentages) 0.00% 0.00%

197




Form NCMOE


SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00

198


Unaudited Actuals2015-16

General Fund and Charter Schools FundsProgram Cost Report

15 73742 0000000Form PCR

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: pcr (Rev 05/05/2016) Page 1 Printed: 8/31/2016 3:14 PM

------------------------- Direct Costs ------------------------- Central Admin Total Costs byDirect Charged Allocated Subtotal Costs Other Costs Program(Schedule DCC) (Schedule AC) (col. 1 + 2) (col. 3 x Sch. CAC line E) (Schedule OC) (col. 3 + 4 + 5)

Goal Program/Activity Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Instructional

Goals0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.001110 Regular Education, K–12 20,704,164.22 10,044,917.01 30,749,081.23 2,759,837.80 33,508,919.033100 Alternative Schools 0.00 0.00 0.00 0.00 0.003200 Continuation Schools 872,480.52 313,286.45 1,185,766.97 106,426.74 1,292,193.713300 Independent Study Centers 60,137.39 0.00 60,137.39 5,397.54 65,534.933400 Opportunity Schools 0.00 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.003800 Career Technical Education 576,092.02 299,192.93 875,284.95 78,559.89 953,844.844110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.004630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.004760 Bilingual 792.67 0.00 792.67 71.14 863.814850 Migrant Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 8,314,344.74 1,852,218.17 10,166,562.91 912,484.65 11,079,047.566000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.007150 Nonagency - Other 0.00 0.00 0.00 0.00 0.008100 Community Services 6,879.74 0.00 6,879.74 617.48 7,497.228500 Child Care and Development Services 1,512.58 0.00 1,512.58 135.76 1,648.34

Other Costs ---- Food Services 35,905.55 35,905.55---- Enterprise 25,135.12 25,135.12---- Facilities Acquisition & Construction 106,299.71 106,299.71---- Other Outgo 1,889,831.28 1,889,831.28

OtherFunds

----

Adult Education, Child Development,Cafeteria, Foundation ([Column 3 +CAC, line C5] times CAC, line E) 0.00 0.00 196,052.22 196,052.22

----

Indirect Cost Transfers to Other Funds(Net of Funds 01, 09, 62, Function 7210,Object 7350) (103,199.52) (103,199.52)

----Total General Fund and CharterSchools Funds Expenditures 30,536,403.88 12,509,614.56 43,046,018.44 3,956,383.70 2,057,171.66 49,059,573.80

199




Schedule of Direct Charged Costs (DCC)

15 73742 0000000Form PCR


Instruction

InstructionalSupervision andAdministration

Library, Media,Technology and

Other InstructionalResources

SchoolAdministration

Pupil SupportServices Pupil Transportation Ancillary Services Community Services

GeneralAdministration

Plant Maintenanceand Operations

Facilities Rents andLeases

Goal Type of Program(Functions 1000-

1999)(Functions 2100-

2200)(Functions 2420-

2495) (Function 2700)(Functions 3110-3160 and 3900) (Function 3600)

(Functions 4000-4999)

(Functions 5000-5999)

(Functions 7000-7999, except 7210)*

(Functions 8100-8400) (Function 8700) Total

InstructionalGoals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1110 Regular Education, K–12 20,397,541.78 0.00 0.00 0.00 0.00 0.00 306,622.44 0.00 0.00 20,704,164.22

3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3200 Continuation Schools 533,229.77 0.00 0.00 171,788.38 116,445.07 0.00 0.00 51,017.30 0.00 872,480.52

3300 Independent Study Centers 27,374.79 0.00 0.00 32,762.60 0.00 0.00 0.00 0.00 0.00 60,137.39

3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3550 Community Day Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3700Specialized SecondaryPrograms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Career Technical Education 557,857.15 0.00 0.00 18,234.87 0.00 0.00 0.00 0.00 0.00 576,092.02

4110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4610Adult Independent StudyCenters 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630Adult Career TechnicalEducation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 792.67 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 792.67

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 5,879,521.41 262,927.40 0.00 28,717.26 1,257,666.93 885,511.74 0.00 0.00 0.00 8,314,344.74

6000 ROC/P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Goals

7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8100 Community Services 0.00 0.00 0.00 0.00 0.00 6,879.74 0.00 0.00 0.00 6,879.74

8500Child Care and DevelopmentServices 0.00 0.00 0.00 0.00 0.00 0.00 1,512.58 0.00 0.00 0.00 1,512.58

Total Direct Charged Costs 27,396,317.57 262,927.40 0.00 251,503.11 1,374,112.00 885,511.74 306,622.44 8,392.32 0.00 51,017.30 0.00 30,536,403.88* Functions 7100-7199 for goals 8100 and 8500

200




Schedule of Allocated Support Costs (AC)

15 73742 0000000Form PCR


Allocated Support Costs (Based on factors input on Form PCRAF)

Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals

0001 Pre-Kindergarten 0.00 0.00 0.00 0.001110 Regular Education, K–12 4,604,972.93 4,828,735.92 611,208.16 10,044,917.013100 Alternative Schools 0.00 0.00 0.00 0.003200 Continuation Schools 111,939.64 178,724.37 22,622.44 313,286.453300 Independent Study Centers 0.00 0.00 0.00 0.003400 Opportunity Schools 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.003800 Career Technical Education 119,327.66 159,656.40 20,208.87 299,192.934110 Regular Education, Adult 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.004630 Adult Career Technical Education 0.00 0.00 0.00 0.004760 Bilingual 0.00 0.00 0.00 0.004850 Migrant Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 1,074,620.55 690,230.18 87,367.44 1,852,218.176000 ROC/P 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.007150 Nonagency - Other 0.00 0.00 0.00 0.008100 Community Services 0.00 0.00 0.00 0.008500 Child Care and Development Svcs. 0.00 0.00 0.00 0.00

Other Funds- - Adult Education (Fund 11) 0.00 0.00- - Child Development (Fund 12) 0.00 0.00 0.00 0.00- - Cafeteria (Funds 13 and 61) 0.00 0.00

Total Allocated Support Costs 5,910,860.78 5,857,346.87 741,406.91 12,509,614.56

201



Program Cost ReportSchedule of Central Administration Costs (CAC)

15 73742 0000000Form PCR


A. Central Administration Costs in General Fund and Charter Schools Funds

1

Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and9000, Objects 1000-7999) 629,449.56

2

External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and9000, Objects 1000-7999) 33,500.00

3

Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal0000, Objects 1000-7999) 2,215,329.08

4

Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 1,181,304.59

5 Total Central Administration Costs in General Fund and Charter Schools Funds 4,059,583.23

B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds1 Total Direct Charged Costs (from Form PCR, Column 1, Total) 30,536,403.88

2 Total Allocated Costs (from Form PCR, Column 2, Total) 12,509,614.56

3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 43,046,018.44

C. Direct Charged Costs in Other Funds1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 132,079.14

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 112,207.53

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 1,940,053.91

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 2,184,340.58

D. Total Direct Charged and Allocated Costs (B3 + C5) 45,230,359.02

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 8.98%

202




Schedule of Other Costs (OC)

15 73742 0000000Form PCR


Type of Activity

Food Services

(Function 3700)

Enterprise

(Function 6000)

Facilities Acquisition &Construction

(Function 8500)

Other Outgo

(Functions 9000-9999) Total

Food Services(Objects 1000-5999, 6400, and 6500) 35,905.55 35,905.55

Enterprise(Objects 1000-5999, 6400, and 6500) 25,135.12 25,135.12

Facilities Acquisition & Construction(Objects 1000-6500) 106,299.71 106,299.71

Other Outgo(Objects 1000-7999) 1,889,831.28 1,889,831.28

Total Other Costs 35,905.55 25,135.12 106,299.71 1,889,831.28 2,057,171.66

203




Schedule of Allocation Factors (AF) for Support Costs

15 73742 0000000Form PCRAF

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: pcraf (Rev 05/05/2016) Page 1 of 1 Printed: 8/31/2016 3:14 PM

- - - - - - - - - - - - - - - - - - - Teacher Full-Time Equivalents - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Classroom Units - - - - - - - - Pupils Transported

Instructional Supervisionand Administration

Library, Media,Technology and OtherInstructional Resources School Administration Pupil Support Services

Plant Maintenance andOperations

Facilities Rents andLeases Pupil Transportation

(Functions 2100-2200) (Functions 2420-2495) (Function 2700) (Functions 3100-3199 &3900)

(Functions 8100-8400) (Function 8700) (Function 3600)

A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based on factors input) 791,146.54 618,929.58 3,160,620.30 1,340,164.37 5,857,346.86 0.00 741,406.91

B. Enter Allocation Factor(s) by Goal: FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s)

(Note: Allocation factors are only needed for a column if

there are undistributed expenditures in line A.)

Instructional Goals Description

0001 Pre-Kindergarten

1110 Regular Education, K–12 205.69 205.69 205.69 205.69 319.08 319.08 319.08

3100 Alternative Schools

3200 Continuation Schools 5.00 5.00 5.00 5.00 11.81 11.81 11.81

3300 Independent Study Centers

3400 Opportunity Schools

3550 Community Day Schools

3700 Specialized Secondary Programs

3800 Career Technical Education 5.33 5.33 5.33 5.33 10.55 10.55 10.55

4110 Regular Education, Adult

4610 Adult Independent Study Centers

4620 Adult Correctional Education

4630 Adult Career Technical Education

4760 Bilingual

4850 Migrant Education

5000-5999 Special Education (allocated to 5001) 48.00 48.00 48.00 48.00 45.61 45.61 45.61

6000 ROC/P

Other Goals Description

7110 Nonagency - Educational

7150 Nonagency - Other

8100 Community Services

8500 Child Care and Development Services

Other Funds Description

- - Adult Education (Fund 11)

- - Child Development (Fund 12)

- - Cafeteria (Funds 13 & 61)

C. Total Allocation Factors 264.02 264.02 264.02 264.02 387.05 387.05 387.05

204


Unaudited ActualsSpecial Education Maintenance of Effort

2015-16 Actual vs. 2014-15 Actual Comparison2015-16 Expenditures by LEA (LE-CY)

15 73742 0000000Report SEMA

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: sema (Rev 03/03/2015) Page 1 of 2 Printed: 8/31/2016 3:15 PM

SpecialEducation,Unspecified

RegionalizedServices

RegionalizedProgram

SpecialistSpecial

Education, Infants

SpecialEducation,PreschoolStudents

Spec. Education,Ages 5-22

Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* Total

UNDUPLICATED PUPIL COUNT 622

TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999) 1000-1999 Certificated Salaries 849,113.87 0.00 0.00 37,373.20 225,037.00 411,893.83 1,852,284.25 3,375,702.15

2000-2999 Classified Salaries 433,754.83 0.00 0.00 9,360.03 138,846.77 595,357.27 694,971.94 1,872,290.84

3000-3999 Employee Benefits 632,692.07 0.00 0.00 24,971.99 183,448.94 456,984.23 1,150,526.47 2,448,623.70

4000-4999 Books and Supplies 72,024.77 0.00 0.00 295.49 8,451.58 17,672.30 47,261.33 145,705.47

5000-5999 Services and Other Operating Expenditures 258,662.09 0.00 0.00 1,019.30 900.00 4,474.64 68,939.20 333,995.23

6000-6999 Capital Outlay 138,027.35 0.00 0.00 0.00 0.00 0.00 0.00 138,027.35

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 2,384,274.98 0.00 0.00 73,020.01 556,684.29 1,486,382.27 3,813,983.19 0.00 8,314,344.74

7310 Transfers of Indirect Costs 12,512.74 0.00 0.00 0.00 0.00 0.00 0.00 12,512.74

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

PCRA Program Cost Report Allocations 1,852,218.21 1,852,218.21

Total Indirect Costs and PCR Allocations 1,864,730.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,864,730.95

TOTAL COSTS 4,249,005.93 0.00 0.00 73,020.01 556,684.29 1,486,382.27 3,813,983.19 0.00 10,179,075.69FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3385)

1000-1999 Certificated Salaries 73,571.00 0.00 0.00 0.00 62,919.00 0.00 230.00 136,720.002000-2999 Classified Salaries 66,528.83 0.00 0.00 0.00 5,457.89 225,874.07 439,344.33 737,205.123000-3999 Employee Benefits 13,896.34 0.00 0.00 0.00 10,716.06 45,962.71 43,783.25 114,358.364000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.005000-5999 Services and Other Operating Expenditures 1,158.00 0.00 0.00 0.00 900.00 0.00 0.00 2,058.006000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.007430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 155,154.17 0.00 0.00 0.00 79,992.95 271,836.78 483,357.58 0.00 990,341.48

7310 Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.007350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00TOTAL BEFORE OBJECT 8980 155,154.17 0.00 0.00 0.00 79,992.95 271,836.78 483,357.58 0.00 990,341.48

8980 Less: Contributions from Unrestricted Revenues to FederalResources (Resources 3310-3400, except 3385, all goals;resources 3000-3178 & 3410-5810, goals 5000-5999)

0.00TOTAL COSTS 990,341.48

205



2015-16 Actual vs. 2014-15 Actual Comparison2015-16 Expenditures by LEA (LE-CY)

15 73742 0000000Report SEMA




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* TotalSTATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)

1000-1999 Certificated Salaries 775,542.87 0.00 0.00 37,373.20 162,118.00 411,893.83 1,852,054.25 3,238,982.15





6000-6999 Capital Outlay 138,027.35 0.00 0.00 0.00 0.00 0.00 0.00 138,027.35


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00




PCRA Program Cost Report Allocations 1,852,218.21 1,852,218.21

Total Indirect Costs and PCR Allocations 1,864,730.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,864,730.95

TOTAL BEFORE OBJECT 8980 4,093,851.76 0.00 0.00 73,020.01 476,691.34 1,214,545.49 3,330,625.61 0.00 9,188,734.21

8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section) 0.00

TOTAL COSTS 9,188,734.21LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 0.00 432.00 432.00

2000-2999 Classified Salaries 361,534.78 0.00 0.00 0.00 5,528.22 8,000.00 0.00 375,063.00

3000-3999 Employee Benefits 248,414.14 0.00 0.00 0.00 5,345.69 575.40 57.19 254,392.42


5000-5999 Services and Other Operating Expenditures 106,921.63 0.00 0.00 0.00 0.00 1,089.38 5,881.47 113,892.48

6000-6999 Capital Outlay 138,027.35 0.00 0.00 0.00 0.00 0.00 0.00 138,027.35


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7310 Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


Total Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL BEFORE OBJECT 8980 918,501.15 0.00 0.00 0.00 16,848.13 21,552.91 20,264.00 0.00 977,166.19


8980 Contributions from Unrestricted Revenues to StateResources (Resources 3385, 6500, 6510, & 7240, allgoals; resources 2000-2999 & 6010-7810, except 6500,6510, & 7240, goals 5000-5999)

3,525,515.95

TOTAL COSTS 4,502,682.14

* Attach an additional sheet with explanations of any amounts

in the Adjustments column.

206



2015-16 Actual vs. 2014-15 Actual Comparison2014-15 Expenditures by LEA (LE-PY)

15 73742 0000000Report SEMA


2014-15 Expenditures A. State and Local B. Local Only1. Enter Total Costs amounts from the 2014-15 Report SEMA, 2014-15 Expenditures by

LEA (LE-CY) worksheet, Total Column, for the State and Local Expenditures sectionand the Local Expenditures section 8,532,294.25 3,817,555.83

2. Enter audit adjustments of 2014-15 special education expenditures fromSACS2016ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9793)

3. Enter restatements of 2015-16 special education beginning fund balances fromSACS2016ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9795)

4. Enter any other adjustments, not included in Line 1 (explain below)

5. 2014-15 Expenditures, Adjusted for 2015-16 MOE Calculation(Sum lines 1 through 4) 8,532,294.25 3,817,555.83

C. Unduplicated Pupil Count1. Enter the unduplicated pupil count reported in 2014-15 Report SEMA,

2014-15 Expenditures by LEA (LE-CY) worksheet 635.00

2. Enter any adjustments not included in Line C1 (explain below)

3. 2014-15 Unduplicated Pupil Count, Adjusted for 2015-16 MOE Calculation(Line C1 plus Line C2) 635.00

207



2015-16 Actual vs. 2014-15 Actual ComparisonLEA Maintenance of Effort Calculation (LMC-A)

15 73742 0000000Report SEMA


SELPA: Sierra Sands Unified (SI)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2015-16 Expenditures by LEA (LE-CY) and the 2014-15 Expenditures by LEA (LE-PY) tothe SELPA AU. If a single-LEA SELPA, submit the forms to the CDE.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in whichthe LEA maintained effort using the same method by which it is currently establishing the compliance standard. To meet the requirement of theSubsequent Years Rule, the LMC-A worksheet has been revised to add Section 3.A.2 and Section 3.B.2. Section 3.A.2 and Section 3.B.2 allowthe LEA to compare the 2015-16 expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparison year.To ensure the LEA is comparing 2015-16 expenditures to the appropriate comparison year, the LEA is required to complete the SubsequentYears Tracking (SYT) worksheet with their LMC-A worksheet. The SYT worksheet tracks the result for each of the four methods back to FY 2011-12, which is the baseline year for LEA MOE calculations established by the Office of Special Education Programs. The SYT worksheet is availableat: http://www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls.

There are four methods that the LEA can use to demonstrate the compliance standard. They are (1) combined state and local expenditures; (2)combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all fourmethods. These results are necessary both for historical purposes and for the possibility that the LEA may want, or need, to switch methods infuture years.

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local onlyMOE standard, or both. If the LEA meets one of the conditions below, the LEA must complete and include the IDEA MOEExemption Worksheet available at: http://www.cde.ca.gov/sp/se/as/documents/leamoeexempwrksht.xls

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00

208




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SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and3320)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% ofincrease in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services(EIS) (15% of current year funding - Resources3310, 3315, and 3320) 0.00 (b)

If (b) is greater than (a).Enter portion to set aside for EIS (cannot exceedline (b), Maximum available for EIS) (c)

Available for MOE reduction.(line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement(cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).Enter portion used to reduce MOE requirement(first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOErequirement). (e)

Available to set aside for EIS(line (b) minus line (e), zero if negative) 0.00 (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must listthe activities (which are authorized under the ESEA) paid with the freed up funds:

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SECTION 3 Column A Column B Column C

Actual Expenditures Actual ExpendituresFY 2015-16 FY 2014-15 Difference

(LE-CY Worksheet) (LE-PY Worksheet) (A - B)A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Was the 2014-15 MOE compliance requirementmet based on the state and local expenditures and/or per capita state and local expenditures method?

If the answer is "NO", then the LEA must completeSection A2.

a. Total special education expenditures 10,179,075.69

b. Less: Expenditures paid from federal sources 990,341.48

c. Expenditures paid from state and local sources 9,188,734.21 8,532,294.25 Less: Exempt reduction(s) from SECTION 1 0.00

Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 9,188,734.21 8,532,294.25 656,439.96

d. Special education unduplicated pupil count 622 635

e. Per capita state and local expenditures (A1c/A1d) 14,772.88 13,436.68 1,336.20

Per the federal Subsequent Years Rule, if the 2014-15 MOE compliance requirement was not met based on the state and

local expenditures and/or per capita state and local expenditures method, this section cannot be used to meet the 2015-16 MOEcompliance requirement. The LEA must complete Section A2.

Actual Most Recent FYFY 2015-16 Difference

2. Under "Most Recent FY", enter the most recent year in which MOE compliance requirement was met using theactual vs.actual method based on state and local expenditures and/or per capita state and local

expenditures.

a. Expenditures paid from state and local sources 9,188,734.21 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 9,188,734.21 0.00 9,188,734.21

b. Special education unduplicated pupil count 622

c. Per capita state and local expenditures (A2a/A2b) 14,772.88 0.00 14,772.88

If one or both of the differences in Column C for Section A1 (if applicable) or A2 are positive, the MOE compliance requirement is met.

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B. LOCAL EXPENDITURES ONLY METHODActual

FY 2015-16 FY 2014-15 Difference1. Was the 2014-15 MOE compliance requirement

met based on the local expenditures only and/or per capita local expenditures only method?

If the answer is "NO", then the LEA must completeSection B2.

a. Expenditures paid from local sources 4,502,682.14 3,817,555.83 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 4,502,682.14 3,817,555.83 685,126.31

b. Per capita local expenditures (B1a/A1d) 7,239.04 6,011.90 1,227.14

Per the federal Subsequent Years Rule, if the 2014-15 MOE compliance requirement was not met based on the local expenditures only and/or per capita local expenditures only method, this section cannot be used to meet the 2015-16 MOEcompliance requirement. The LEA must complete Section B2.

Actual Most Recent FY

FY 2015-16 Difference2. Under "Most Recent FY", enter the most recent year in

which MOE compliance requirement was met using theactual vs. actual method based on local expendituresonly and/or per capita local expenditures only.

a. Expenditures paid from local sources 4,502,682.14 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 4,502,682.14 0.00 4,502,682.14


c. Per capita local expenditures (B2a/B2b) 7,239.04 0.00 7,239.04

If one or both of the differences in Column C for Section B1 (if applicable) or Section B2 are positive, the MOE compliancerequirement is met.


Contact Name Telephone Number

Director of Finance and Budget [email protected]

Title E-mail Address

211



2016-17 Budget vs. 2015-16 Actual Comparison2016-17 Budget by LEA (LB-B)

15 73742 0000000Report SEMB

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: semb (Rev 03/03/2015) Page 1 of 2 Printed: 8/31/2016 3:17 PM



RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL BUDGET (Funds 01, 09, & 62; resources 0000-9999) 1000-1999 Certificated Salaries 919,663.55 0.00 0.00 42,125.00 231,700.00 372,246.20 1,887,997.80 3,453,732.55

2000-2999 Classified Salaries 393,906.75 0.00 0.00 0.00 143,483.07 556,660.92 767,381.96 1,861,432.70


4000-4999 Books and Supplies 92,291.00 0.00 0.00 (35,932.04) 500.00 1,700.00 24,428.63 82,987.59

5000-5999 Services and Other Operating Expenditures 453,945.00 0.00 0.00 0.00 1,000.00 0.00 2,550.00 457,495.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00




Total Indirect Costs 12,054.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,054.46

TOTAL COSTS 2,542,875.34 0.00 0.00 28,543.52 562,698.88 1,445,693.27 3,900,031.51 0.00 8,479,842.52STATE AND LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)


2000-2999 Classified Salaries 334,946.55 0.00 0.00 0.00 143,483.07 478,039.01 160,645.87 1,117,114.50


4000-4999 Books and Supplies 92,291.00 0.00 0.00 (35,932.04) 500.00 1,700.00 24,428.63 82,987.59

5000-5999 Services and Other Operating Expenditures 453,945.00 0.00 0.00 0.00 0.00 0.00 2,550.00 456,495.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






8980 Contributions from Unrestricted Revenues to FederalResources (Resources 3310-3400, except 3385, allgoals; resources 3000-3178 & 3410-5810, goals5000-5999)

0.00


212



2016-17 Budget vs. 2015-16 Actual Comparison2016-17 Budget by LEA (LB-B)

15 73742 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* TotalLOCAL BUDGET (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certificated Salaries 27,000.00 0.00 0.00 0.00 0.00 0.00 0.00 27,000.00

2000-2999 Classified Salaries 334,946.55 0.00 0.00 0.00 9,460.39 0.00 0.00 344,406.94


4000-4999 Books and Supplies 70,291.00 0.00 0.00 0.00 500.00 1,700.00 1,500.00 73,991.00

5000-5999 Services and Other Operating Expenditures 83,750.00 0.00 0.00 0.00 0.00 0.00 0.00 83,750.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






8980 Contributions from Unrestricted Revenues to FederalResources (from State and Local Budget section)

0.008980 Contributions from Unrestricted Revenues to State

Resources (Resources 3385, 6500-6540, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500-6540, & 7240, goals 5000-5999)

3,759,679.74




213



2016-17 Budget vs. 2015-16 Actual Comparison2015-16 Expenditures by LEA (LE-B)

15 73742 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999) 1000-1999 Certificated Salaries 849,113.87 0.00 0.00 37,373.20 225,037.00 411,893.83 1,852,284.25 3,375,702.15





6000-6999 Capital Outlay 138,027.35 0.00 0.00 0.00 0.00 0.00 0.00 138,027.35


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00




PCRA Program Cost Report Allocations (non-add) 1,852,218.21 1,852,218.21


TOTAL COSTS 2,396,787.72 0.00 0.00 73,020.01 556,684.29 1,486,382.27 3,813,983.19 0.00 8,326,857.48FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3385)

1000-1999 Certificated Salaries 73,571.00 0.00 0.00 0.00 62,919.00 0.00 230.00 136,720.00

2000-2999 Classified Salaries 66,528.83 0.00 0.00 0.00 5,457.89 225,874.07 439,344.33 737,205.12

3000-3999 Employee Benefits 13,896.34 0.00 0.00 0.00 10,716.06 45,962.71 43,783.25 114,358.36

4000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Services and Other Operating Expenditures 1,158.00 0.00 0.00 0.00 900.00 0.00 0.00 2,058.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






8980 Less: Contributions from Unrestricted Revenues toFederal Resources (Resources 3310-3400, except3385, all goals; resources 3000-3178 & 3410-5810,goals 5000-5999)

0.00

TOTAL COSTS 990,341.48

214



2016-17 Budget vs. 2015-16 Actual Comparison2015-16 Expenditures by LEA (LE-B)

15 73742 0000000Report SEMB




RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* TotalSTATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)






6000-6999 Capital Outlay 138,027.35 0.00 0.00 0.00 0.00 0.00 0.00 138,027.35


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00




PCRA Program Cost Report Allocations (non-add) 1,852,218.21 1,852,218.21




TOTAL COSTS 7,336,516.00LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certificated Salaries 0.00 0.00 0.00 0.00 0.00 0.00 432.00 432.00

2000-2999 Classified Salaries 361,534.78 0.00 0.00 0.00 5,528.22 8,000.00 0.00 375,063.00



5000-5999 Services and Other Operating Expenditures 106,921.63 0.00 0.00 0.00 0.00 1,089.38 5,881.47 113,892.48

6000-6999 Capital Outlay 138,027.35 0.00 0.00 0.00 0.00 0.00 0.00 138,027.35


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00






8980 Contributions from Unrestricted Revenues to FederalResources (from Federal Expenditures section)

0.008980 Contributions from Unrestricted Revenues to State

Resources (Resources 3385, 6500, 6510, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500, 6510, & 7240, goals 5000-5999)

3,525,515.95




215



2016-17 Budget vs. 2015-16 Actual ComparisonLEA Maintenance of Effort Calculation (LMC-B)

15 73742 0000000Report SEMB



This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2016-17 Budget by LEA (LB-B) and the 2015-16 Expenditures by LEA (LE-B) to the SELPAAU. If a single-LEA SELPA, submit the forms to the CDE.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in which theLEA maintained effort using the same method by which it is currently establishing the eligibility standard. To meet the requirement of the SubsequentYears Rule, the LMC-B worksheet has been revised to add Section 3.A.2 and Section 3.B.2. Section 3.A.2 and Section 3.B.2 allow the LEA tocompare the 2016-17 budgeted expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparison year. Toensure the LEA is comparing 2016-17 budgeted expenditures to the appropriate comparison year, the LEA is required to complete the SubsequentYears Tracking (SYT) worksheet with their LMC-B worksheet. The SYT worksheet tracks the result for each of the four methods back to FY 2011-12,which is the baseline year for LEA MOE calculations established by the Office of Special Education Programs. The SYT worksheet is available athttp://www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls.

There are four methods that the LEA can use to demonstrate the eligibility standard. They are (1) combined state and local expenditures; (2)combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all four methods.These results are necessary both for historical purposes and for the possibility that the LEA may want, or need, to switch methods in future years.

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local onlyMOE standard, or both. If the LEA meets one of the conditions below, the LEA must complete and include the IDEA MOE ExemptionWorksheet available at: http://www.cde.ca.gov/sp/se/as/documents/leamoeexempwrksht.xls.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below: State and Local Local Only

Total exempt reductions 0.00 0.00

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SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and3320)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% ofincrease in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services(EIS) (15% of current year funding - Resources3310, 3315, and 3320) 0.00 (b)

If (b) is greater than (a).Enter portion to set aside for EIS (cannot exceedline (b), Maximum available for EIS) (c)

Available for MOE reduction.(line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement(cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).Enter portion used to reduce MOE requirement(first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOErequirement). (e)

Available to set aside for EIS(line (b) minus line (e), zero if negative) 0.00 (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must list the activities(which are authorized under the ESEA) paid with the freed up funds:

217




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SECTION 3 Column A Column B Column C

Budgeted Amounts Actual ExpendituresFY 2016-17 FY 2015-16 Difference

(LB-B Worksheet) (LE-B Worksheet) (A - B)A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Was the 2015-16 MOE compliance requirementmet based on the state and local expenditures and/or per capita state and local expenditures method?

If the answer is "NO", then the LEA must completeSection A2.

a. Total special education expenditures 8,479,842.52

b. Less: Expenditures paid from federal sources 990,081.00

c. Expenditures paid from state and local sources 7,489,761.52 7,336,516.00 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 7,489,761.52 7,336,516.00 153,245.52

d. Special education unduplicated pupil count 622 622

e. Per capita state and local expenditures (A1c/A1d) 12,041.42 11,795.04 246.38

Per the federal Subsequent Years Rule, if the 2015-16 MOE compliance requirement was not met based on the state and local expenditures and/or per capita state and local expenditures method, this section cannot be used to meet the 2016-17 MOEeligibility requirement. The LEA must complete Section A2.

Budgeted Amounts Most Recent FYFY 2016-17 Difference

2. Under "Most Recent FY", enter the most recent year in which MOE compliance requirement was met using the actual vs.actual method based on state and local expenditures and/or per capita state and local expenditures.

a. Expenditures paid from state and local sources 7,489,761.52 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 7,489,761.52 0.00 7,489,761.52


c. Per capita state and local expenditures (A2a/A2b) 12,041.42 0.00 12,041.42

If one or both of the differences in Column C for Section A1 (if applicable) or A2 are positive, the MOE eligibility requirement is met.

218




15 73742 0000000Report SEMB



B. LOCAL EXPENDITURES ONLY METHOD

Budget ActualFY 2016-17 FY 2015-16 Difference

1. Was the 2015-16 MOE compliance requirementmet based on the local expenditures only and/or per capita local expenditures only method?

If the answer is "NO", then the LEA must completeSection B2.

a. Expenditures paid from local sources 4,551,113.24 4,502,682.14 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 4,551,113.24 4,502,682.14 48,431.10

b. Per capita local expenditures (B1a/A1d) 7,316.90 7,239.04 77.86

Per the federal Subsequent Years Rule, if the 2015-16 MOE compliance requirement was not met based on the local expenditures only and/or per capita local expenditures only method, this section cannot be used to meet the 2016-17 MOEeligibility requirement. The LEA must complete Section B2.

Budget Most Recent FY

FY 2016-17 Difference2. Under "Most Recent FY", enter the most recent year in

which MOE compliance requirement was met using the actual vs.actual method based on local expenditures onlyand/or per capita local expenditures only.

a. Expenditures paid from local sources 4,551,113.24 Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 4,551,113.24 0.00 4,551,113.24


c. Per capita local expenditures (B2a/B2b) 7,316.90 0.00 7,316.90

If one or both of the differences in Column C for Section B1 (if applicable) or Section B2 are positive, the MOE eligibility requirementis met.


Contact Name Telephone Number

Director of Finance and Budget [email protected]

Title E-mail Address

219



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

15 73742 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 8/31/2016 3:18 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (13,835.85) 0.00 (103,199.52) Other Sources/Uses Detail 173,526.40 1,321,847.80 Fund Reconciliation 271,750.43 676,775.0209 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 53.32 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 972.67 4.2312 CHILD DEVELOPMENT FUND Expenditure Detail 1,118.20 0.00 5,542.09 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 259.1213 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 10,576.70 0.00 97,657.43 0.00 Other Sources/Uses Detail 505.78 0.00 Fund Reconciliation 1,084.33 97,960.6814 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 465,724.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 11,875.00 0.00 Fund Reconciliation 11,875.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 173,526.40 Fund Reconciliation 0.00 173,526.4021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 417.53 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 1,670.10 0.00 Other Sources/Uses Detail 1,309,467.02 0.00 Fund Reconciliation 197,119.02 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

220



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

15 73742 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 8/31/2016 3:18 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 13,835.85 (13,835.85) 103,199.52 (103,199.52) 1,495,374.20 1,495,374.20 948,525.45 948,525.45

221


Unaudited ActualsTABLE OF CONTENTS 15 73742 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: tc (Rev 03/03/2014) Page 1 of 2 Printed: 8/31/2016 3:20 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2015-16

UnauditedActuals

2016-17Budget

01 General Fund/County School Service Fund GS GS09 Charter Schools Special Revenue Fund10 Special Education Pass-Through Fund11 Adult Education Fund G G12 Child Development Fund G G13 Cafeteria Special Revenue Fund G G14 Deferred Maintenance Fund G G15 Pupil Transportation Equipment Fund17 Special Reserve Fund for Other Than Capital Outlay Projects G G18 School Bus Emissions Reduction Fund19 Foundation Special Revenue Fund20 Special Reserve Fund for Postemployment Benefits G G21 Building Fund G G25 Capital Facilities Fund G G30 State School Building Lease-Purchase Fund35 County School Facilities Fund G G40 Special Reserve Fund for Capital Outlay Projects G G49 Capital Project Fund for Blended Component Units51 Bond Interest and Redemption Fund G G52 Debt Service Fund for Blended Component Units53 Tax Override Fund56 Debt Service Fund57 Foundation Permanent Fund61 Cafeteria Enterprise Fund62 Charter Schools Enterprise Fund63 Other Enterprise Fund66 Warehouse Revolving Fund67 Self-Insurance Fund71 Retiree Benefit Fund73 Foundation Private-Purpose Trust Fund76 Warrant/Pass-Through Fund95 Student Body Fund76A Changes in Assets and Liabilities (Warrant/Pass-Through)95A Changes in Assets and Liabilities (Student Body)A Average Daily Attendance S SASSET Schedule of Capital Assets SCA Unaudited Actuals Certification SCAT Schedule for Categoricals SCEA Current Expense Formula/Minimum Classroom Comp. - Actuals GSCHG Change Order FormDEBT Schedule of Long-Term Liabilities SGANN Appropriations Limit Calculations GS GSICR Indirect Cost Rate Worksheet GSL Lottery Report GSNCMOE No Child Left Behind Maintenance of Effort GSPCRAF Program Cost Report Schedule of Allocation Factors GS

222


Unaudited ActualsTABLE OF CONTENTS 15 73742 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: tc (Rev 03/03/2014) Page 2 of 2 Printed: 8/31/2016 3:20 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2015-16

UnauditedActuals

2016-17Budget

PCR Program Cost Report GSSEA Special Education Revenue AllocationsSEAS Special Education Revenue Allocations Setup (SELPA Selection) S SSIAA Summary of Interfund Activities - Actuals G

223

Sierra Sands 2015-16Total

OUTSTANDING BONDED INDEBTEDNESS 7/1 21,777,250.00LESS: BONDS REDEEMED 753,681.00PLUS: BONDS SOLD 0.00OUTSTANDING BONDED INDEBTEDNESS 6/30 21,023,569.00

Object 9791 Restricted Balance, July 1 1,158,096.20Tax Receipts 1,514,880.45State & Federal Apportionments 31,490.56Other Designated Revenue 5,600.39Subtotal (sum of lines 1 thru 4) 2,710,067.60Less: Actual Expend or Other Uses 1,432,386.26Restricted Balance, June 30 (line 5 minus 6) 1,277,681.34Estimated Tax Receipts on the Unscrd Roll 0.00Estimated State & Federal Apportionments 0.00Other Estimated Revenue 0.00Subtotal (sum of lines 7 thru 10) 1,277,681.34Amt budgeted for exp, other uses, tranfers,& reserve 0.00Maximum Amt: District Tax Req (line 12 minus 11) -1,277,681.34TAX RATE LIMITTAX RATE

FEDERAL REVENUESOTHER STATE REVENUES

8571 Home Owners Exemptions 31,490.568572 Other Subvention In-Lieu 0.008571 Timber Yield 0.008571 Housing Authority 0.008571 Trailer Coach 0.00

TOTAL, OTHER STATE REVENUES 31,490.56

OTHER LOCAL REVENUES8611 Secured Tax Rolls 1,440,056.718612 Unsecured Tax Rolls 60,205.388613 Prior Years Taxes 902.758614 Supplemental Taxes 9,799.358629 Penalties & Interest 1,231.358660 Interest 5,600.398699 Other Local Revenue 2,684.918799 Other Transfers In 0.00

TOTAL, OTHER LOCAL REVENUES 1,520,480.84TOTAL REVENUES 1,551,971.40

8979 All Other Financing Sources (Object 8979) 0.007619 Other Authorized Interfund Out, (Object 7619 FUNCTION 9300) 0.00

TOTAL, INTERFUND TRANSFERS In 0.00OTHER SOURCES/USESUSES

7433 Debt Service, USE FUNCTION 9100 753,681.007434 Bond Interest & Other Service, USE FUNCTION 9100 678,705.267639 Debt Service/Other Debt, USE FUNCTION 9100

TOTAL, USESTOTAL, OTHER FINANCING SOURCES/USESA - B + C - D 1,432,386.26

9790 Ending Balance 1,277,681.349110 Cash 1,277,681.349200 (A/R)

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Page 1

SACS2016ALL Financial Reporting Software - 2016.2.08/31/2016 3:34:35 PM 15-73742-0000000

Unaudited Actuals2015-16 Unaudited ActualsTechnical Review Checks

Sierra Sands Unified Kern County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHK-RESOURCExOBJECTA - (W) - The following combinations for RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) are invalid. Data should be corrected or narrative must be provided explaining whythe exception(s) should be considered appropriate. EXCEPTION

ACCOUNTFD - RS - PY - GO - FN - OB RESOURCE OBJECT VALUE

12-6105-0-0000-0000-9740 6105 9740 899.00Explanation:Explanation:Non-Certified student expenses were transfered out of Certified student reserves. This is reflective of the correcting entry to adjust the ending fund balance for 12-0000, 12-6105, and 12-6130.

CHK-RESOURCExOBJECTB - (O) - The following combinations for RESOURCE and OBJECT (objects 9791, 9793, and 9795) are invalid: EXCEPTION


12-6105-0-0000-0000-9795 6105 9795 899.00Explanation:Explanation:Non-Certified student expenses were transfered out of Certified student reserves. This is reflective of the correcting entry to adjust the ending fund balance for 12-0000, 12-6105, and 12-6130.

GENERAL LEDGER CHECKS

SUPPLEMENTAL CHECKSDEBT-ACTIVITY - (O) - Long-term debt exists, but it appears that no activity has been entered in the Schedule of Long-Term Liabilities (Form DEBT) for the

225

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SACS2016ALL Financial Reporting Software - 2016.2.015-73742-0000000-Sierra Sands Unified-Unaudited Actuals 2015-16 Unaudited Actuals8/31/2016 3:34:35 PM

following long-term debt types: EXCEPTION

Long-Term Liability Type Beginning Balance Ending BalanceDEBT.GOV.COPS.9666 14,150,000.00 14,150,000.00

Explanation:Regarding DEBT.GOV.COPS.9666 14,150,000.00 - There was no principal payment due in the 2015-16 year.

EXPORT CHECKS

Checks Completed.

226

Page 1

SACS2016ALL Financial Reporting Software - 2016.2.08/31/2016 3:34:00 PM 15-73742-0000000

Unaudited Actuals2016-17 Budget

Technical Review ChecksSierra Sands Unified Kern County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHK-RESOURCExOBJECTB - (O) - The following combinations for RESOURCE and OBJECT (objects 9791, 9793, and 9795) are invalid: EXCEPTION


12-6105-0-0000-0000-9791 6105 9791 899.00Explanation:Non-Certified student expenses were transfered out of Certified student reserves. This is reflective of the correcting entry to adjust the ending fund balance for 12-0000, 12-6105, and 12-6130.

GENERAL LEDGER CHECKSOBJ-POSITIVE - (W) - The following objects have a negative balance by resource, by fund: EXCEPTION

FUND RESOURCE OBJECT VALUE01 4203 4300 -4,247.92Explanation:A negative budget was necessary to account for the salaries and benefit costs are more than the entitlement amount.

01 6510 4300 -36,932.04Explanation:A negative budget was necessary to account for the salaries and benefit costs are more than the entitlement amount.

EXP-POSITIVE - (W) - The following expenditure functions have a negative balance by resource, by fund. (NOTE: Functions, including CDE-defined optional functions, are checked individually, except functions 7200-7600 are combined.)

EXCEPTION

FUND RESOURCE FUNCTION VALUE01 3010 2700 -19,137.34Explanation:A negative budget was necessary to account for the salaries and benefit costs are more than the entitlement amount.

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SACS2016ALL Financial Reporting Software - 2016.2.015-73742-0000000-Sierra Sands Unified-Unaudited Actuals 2016-17 Budget8/31/2016 3:34:00 PM

SUPPLEMENTAL CHECKS

EXPORT CHECKS

Checks Completed.

228

SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 11. BUSINESS ADMINISTRATION

11.3 Approval of Bid Selection for Bread Products for the 2016-2017 School Year BACKGROUND INFORMATION: The district is not required by law to go out to bid on perishable products. However, it has been the district’s practice over many years to solicit bid proposals. As the previously awarded bread product bid award for the 2013-14 school year had been extended for the third and final allowable time, Sierra Sands Unified School District solicited requests for contracted pricing for bread products for the 2016-2017 school year. CURRENT CONSIDERATIONS: Requests for bid proposals were emailed to prospective providers and advertisements were placed in the Daily Independent and the Bakersfield Californian on August 9 and August 16 of 2016. Only one bid response was received from Flowers Baking Co. of Henderson for $27,318. FINANCIAL IMPLICATIONS: Based on the responses received, Flowers Baking Co. of Henderson was the overall lowest bidder. SUPERINTENDENT’S RECOMMENDATION: It is recommended that the Board of Education approve Flowers Baking Co. of Henderson as the provider of bread products for the 2016-2017 school year.

229

SIERRA SANDS UNIFIED SCHOOL DISTRICT SEPTEMBER 8, 2016 12. CONSENT CALENDAR

12.1 Approval of “A” and “B” Warrant CURRENT CONSIDERATIONS: “A” and “B” warrants released in August 2016 are submitted for approval. “A” warrants totaled $1,775,834.88. “B” warrants totaled $2,664,054.16. FINANCIAL IMPLICATIONS: Warrants were issued as stated. SUPERINTENDENT’S RECOMMENDATION: Approve “A” and “B” warrants for August 2016 as presented.

230

"A" WARRANTS

Type of Payroll Amount

End of month certificated $1,724,950.94End of month classified 590.539.6010th of month certificated $18,800.9010th of month classified $32,083.04

Total "A" Warrants $1,775,834.88

"B" WARRANTSRegister Number Amount

13 $37,969.9915 $14,484.0016 $130,828.6117 $7,844.5718 $523,171.0519 $24,943.8220 Food Service21 $15,820.3822 Food Service23 $11,402.7124 $37,759.7725 $131,904.42 26 $35,565.0727 $27,078.3028 $103,766.9029 $137,448.1030 $1,048,993.2331 $3,941.2132 $10,055.1833 $59,833.4734 $115,646.8235 $27,617.6936 $43,046.0237 $114,932.85

Total "B" Warrants $2,664,054.16

RECOMMENDED ACTION: Approve "A" and "B" warrants as presented.

This list represents the "A" and "B" warrants released during the month of August 2016 The "A" and "B" warrant registers are available in the business office for your review.

231