2016 17 budget - acoearchive.acoe.org/business/acoe-budget-fy2016-17.pdf · 2016-06-30 · 2016 -...

2016 - 17 BudgetALAMEDA COUNTY OFFICE OF EDUCATION

2016 - 17 BudgetAlameda County Office of Education

L. Karen MonroeAlameda County Superintendent of Schools

Gary L. Jones Associate Superintendent

Leigh Ann Blessing Director IV

Internal Business Services

313 West Winton Ave., Hayward, CA 94544-1136www.acoe.org

Alameda County Offi ce of Education

Aisha Knowles PresidentTrustee Area 4

Eileen McDonald, Vice PresidentTrustee Area 6

Joaquin Rivera, MemberTrustee Area 1

Marlon McWilson, MemberTrustee Area 2

Ken Berrick, MemberTrustee Area 3

Fred Sims, MemberTrustee Area 5

Yvonne Cerrato, MemberTrustee Area 7

MEMORANDUM

DATE: June 28, 2016

TO: Members of the Alameda County Board of Education

FROM: L. Karen Monroe, Superintendent

SUBJECT: FY 2016/17 Budget The California public education landscape has shifted dramatically over the last three years. Implementation of the Local Control Funding Formula (LCFF), Local Control & Accountability Plan (LCAP), Common Core State Standards, California Assessment of Student Performance and Progress (CAASPP), and development of the new State Accountability and Continuous Improvement System have all dramatically adjusted the inputs and expected outcomes for schools and districts. The task of the County Office of Education to prepare and maintain a comprehensive budget for the board, the public, and our programs continues to be an evolving process. Along with developing and administering county office programs, the Alameda County Office of Education (ACOE) also has the role of reviewing district budgets and Local Control and Accountability Plans (LCAP), as well as assisting with the development and implementation process. The Alameda County Office of Education strives to balance the goals of providing the best educational opportunities for students along with providing oversight and support to districts. As we enter the 2016-17 fiscal year, the Alameda County Office of Education is at an important juncture in adapting to the changed public education landscape. Due to a reduction in federal and state funding and significant declining enrollment in our student programs, ACOE is facing a budget deficit for the upcoming school year. As an agency, our attention is squarely focused on both reducing this deficit and bringing our spending into alignment with the current fiscal reality and educational landscape. The Proposed Budget assumes $4.8 million of deficit spending. I recognize that this level of deficit spending is too high and needs to be reduced. The prudent way to manage the budget and reserves is to reduce deficit spending over time. We have and will continue to make programmatic adjustments and identify additional sources of revenue to narrow the deficit gap for the 2016-17 school year. ACOE leaders are undergoing an in-depth, comprehensive analysis of the way we support our students and school districts in line with the state priority areas and ACOE’s mission and vision to ensure excellence and equity for all. Budgets are adaptive documents that adjust as information shifts. The budget assumptions in the following pages have been prepared with the best information and data available at this time and use the guidance of the State Criteria and Standards for district and county office budgets. As updated budget information becomes available, I will stay in close communication with the Board to keep you apprised of deficit reduction progress.

BUDGET OVERVIEW Local Control Funding Formula (LCFF) and ACOE Agency Funding County Offices of Education are funded based on 3 criteria: Countywide ADA, number of districts in their county, and county operated Court and Community school ADA. The LCFF model is calculated using a 0% COLA for the 2016/17 year. The funding amounts are as follows:

Funding based on Countywide ADA of 214,838.12 for the 2015/16 year. This ADA is funded at $71.32 for the first 30,000 ADA, $61.13 for the second 30,000 ADA, $50.94 for the next 80,000 ADA and $40.75 for the remaining ADA. The total earnings for Countywide ADA is $11,098,353.

Funding based on the number of districts served. ACOE serves 18 districts funded at $111,374 per district, totaling $2,004,732.

Base funding for COEs of $668,242. Funding based on Court School ADA of 168.85. The base ADA amounts are funded at $11,428.55

per ADA totaling $1,929,711. Funding based on Court School ADA of 223.06. The base ADA amounts are funded at $11,428.55

per ADA totaling $2,549,252. Along with base ADA funding, ACOE also receives Supplemental and Concentration funding based

on the population of students at the court and community schools. ACOE’s Supplemental and Concentration funding for the 2016/17 year is estimated to be $2,204,115.46.

Local Control and Accountability Plan (LCAP) and ACOE Student Programs and Services (SPaS) Funding The Local Control and Accountability Plan (LCAP) was established along with the creation of the LCFF. The LCAP is intended to guide expenditure plans according to locally defined goals and actions for all students, with particular emphasis on English Learner, Low Income, and Foster Youth students. The LCAP will demonstrate how services are provided to meet the needs of these students and improve the performance of all pupils in the State priority areas. The State priority areas include: (1) Basic Services; (2) Implementation of State Standards; (3) Parent Involvement; (4) Pupil Achievement; (5) Pupil Engagement; (6) School Climate; (7) Course Access; (8) Other Pupil Outcomes; (9) Expelled Youth; and (10) Foster Youth. A three-year LCAP must be developed and adopted and an annual update must be adopted each year. The LCAP and the budget must be clearly linked. The goals identified in ACOE’s LCAP and included in the budget are:

Goal #1: ACOE students will receive value-added teaching and learning optimized for the unique needs of each program’s population.

Goal #2: ACOE will support Student and Family Engagement by providing wrap-around supports that develop school connectedness and eliminate barriers to school success.

Goal #3: ACOE schools will leverage their resources through efficient and effective teaching, administration, and support services. ACOE Schools will provide the Conditions of Learning for all students to complete high school graduation requirements, including access to qualified teachers, enrollment in all required areas of study, standards aligned course and instructional materials, and facilities in good repair while maintaining our additional commitment to providing a high staff to student ratio and programs located in the communities of highest need.

Goal #4: Alameda County Expelled Youth will receive supports needed for students to complete their educational plans.

Goal #5: Alameda County Foster Youth will receive additional supports needed for students to complete their educational plans.

Education Protection Account (EPA) The Education Protection Account (EPA) was created with the passage of Proposition 30. The estimated EPA for 2016/17 is $1,175,899. The EPA funds are used to support ACOE’s Student Programs and Services instructional program. If this funding source is not renewed, this resource will no longer support these services after 2018, when Proposition 30 is set to expire. BUDGET ASSUMPTIONS The main sources for developing ACOE’s budget are the following documents:

May Revision to Governor’s Budget CCSESA BASC Common Message Talking Points CCSESA BASC LCFF Calculator

The budget assumptions will be described in each of the subsequent fundamental areas.

Average Daily Attendance Revenue Expenditures Ending Fund Balance Multi-Year Projections

AVERAGE DAILY ATTENDANCE (ADA) The two ADA components that are used to calculate the LCFF are countywide attendance and court and community school attendance. Countywide ADA remains steady and is based on district projections. Court and community school ADA declined in the 2014/15 and 2015/16 years, but is not projected to decline in the current budget.

PROGRAM 14/15 15/16 16/17 17/18 18/19

Countywide 214,838 214,838 214,838 214,838 214,838

Court School 222.78 168.86 168.86 168.86 168.86

Community Schools

251.00 223.06 223.06 223.06 223.06

REVENUES

Revenues projected are compiled in four main areas; 1) LCFF Sources, which includes local property taxes, 2) Federal, 3) State, and 4) Local. The county office’s major revenue sources are a combination of LCFF and State revenues and provide 70.4% general fund revenues. Federal revenues provide 13.0% and local revenues 16.6% of general fund revenues. Approximately 44% of these funds are legally restricted and 2% are locally designated by ACOE, leaving 54% to provide unrestricted support such as management, fiscal services, and funding for the court and community schools.

LCFF Sources Using the Governor’s Budget proposal and the CCSESA/BASC LCFF Calculator, projections have been estimated using a Cost of Living Adjustment (COLA) of 0.0%. Federal Revenues Federal Revenue is projected to decline by 12.77% in the 2016/17 year. Title I revenues are projected to be reduced by $430,402. This decrease is the effect of declining enrollment and using prior year revenues in 2015/16. Additional areas of significant revenue loss are: the Carol White Grant, Instructional Innovation: School Transformation through Arts (STTArts) Grant, and California Mathematics and Science Partnership (CaMSP) Grant. In 2015/16, prior-year School-Based Medi-Cal Administrative Activities (MAA) reimbursements for services rendered of $78,164 were received. MAA was budgeted at $25,000 for 2016/17 and any additional reimbursements will be budgeted on a cash basis. When the final program allocation letters are received, budgets will be updated.

LCFF Revenue Sources - District Services & ACOE

Operations$13,803,281

(30.7%)

LCFF Revenue Sources - Juvenile

Court & Community

Schools$6,714,488

(14.9%)

Federal Revenue $5,848,436

(13.0%)

Other State Revenue

$11,119,352 (24.8%)

Other Local Revenue

$7,437,529 (16.6%)

Revenues

State Revenues State revenues, including those programs outside the LCFF are projected to receive a 0.0% COLA. State revenues, overall, are projected to decline by 36.09%. This decline is primarily the result of the loss of mandated cost revenue and the QRIS Block Grant, which has yet to be awarded by the State. Lottery revenues have been estimated using SSC’s Dartboard, at $140 per ADA for the unrestricted portion and $41 for the Prop 20 restricted instructional materials. Local Revenues Local revenue is based on past historical receipts and adjusted for any one-time revenues unavailable for future budgets. Local revenue is projected to decrease by 16.65% due to the loss of charter school oversight revenue and a number of grants in Core Learning, Integrated Learning, and Pathways to College and Career. EXPENDITURES Salaries and Benefits Negotiations have been settled for the CSEA and CTA bargaining units through the 2017/18 year. Salaries have been budgeted using negotiated percentage increases. In addition to negotiated settlements, employee groups receive annual increases called step and column. These increases to employee salaries are projected to be 1.04% for 2016-17. Salaries and benefits have increased 0.0056%. The increases are due to negotiated COLA increases, step and column increases, and increases to PERS and STRS. Overall, the increase appears small because of the one-time CalSTRS Retirement Incentive of $300,018 in 2015-16. Salaries and benefits for all staff represent 67.27% of the total budget. Employee benefits that are statutory by either state or federal mandates are based on current rate estimates. Statutory benefits are those rates that are applied to gross salaries as a percentage and differ by the type of employee. Different rates are applied to employee salaries depending on whether the employee is certificated or classified. The new rates are estimated as follows:

Benefit Certificated Employees % of Salary

State Teachers Retirement System (STRS) 12.58%

Medicare 1.45%

Unemployment Insurance 0.12%

Workers’ Compensation 2.33%

OPEB, allocated 1.79%

OPEB, active 1.86%

Total 20.13%

Health Benefits Health benefits included are medical, dental, vision and life insurance based upon each bargaining unit’s contract language. The annual costs vary by employee group, dependent upon the cap on benefits for each group. The bargaining units’ agreements have caps in place and provide some protection to the budget for large increases in insurance premium costs. However, any premium above the cap must be picked up by the covered employee. Any increased rates for coverage under CalPERS Health Insurance will take effect January 1, 2017 and cover certificated and classified instructional staff. These rate increases are unknown at this point in time. Books and Supplies Instructional supply and material budgets have been adjusted based on the estimated program needs. All other supply budgets have been estimated based on past trends of actual expenditures. The current budget is $1,607,379. Services All other services are budgeted based on current contract information, known expenditures and historical trends. Travel and conference and other associated costs have been budgeted based on prior year estimates and current year plans. The current budget is $13,438,211. Capital Outlay The budget for Capital Outlay is $385,000.

Benefit Classified Employees % of Salary

Public Employee Retirement System (PERS) 13.888%

Social Security 6.20%

Medicare 1.45%

Unemployment Insurance 0.12%

Worker’s Compensation 2.33%

OPEB, allocated 1.79%

OPEB, active 1.86%

Total 27.638%

ENDING FUND BALANCE The Ending Fund Balance is derived by adding the beginning balance with revenues and then subtracting expenditures. When revenues exceed expenditures this increases the ending balance. The opposite holds true when expenditures exceed revenues. This is commonly referred to as deficit spending. When the Ending Balance is determined at year-end, the balance then rolls forward as the beginning balance for the next fiscal year. Changes to the ending fund balances over several years can provide the County Superintendent and Board a visual impact of how the County Office’s fiscal needs are being met. It is also important to monitor positive or negative changes over the course of years to ensure the County Office is addressing any fiscal concerns.

Certificated Salaries

$9,754,494(19.61%)

Classified Salaries

$16,085,263 (32.33%)

Employee Benefits

$7,086,925 (14.24%)

Books and Supplies

$1,607,379 (3.23%)

Services and Other Operating

Expenditures$13,438,211

(27.01%)

Capital Outlay$385,000

(.77%)

Other Outgo$587,114 (1.18%) Interfund

Transfers Out$807,104 (1.62%)

Expenditures

CHANGES IN THE ENDING FUND BALANCE

MULTI-YEAR PROJECTIONS Multi-year Projections (MYP) provide a preview of how decisions made today may impact future budgets. By using the same documents we use to build our current budget, reasonable assumptions can be made for the future. One must note that these projections are estimates, not forecasts. ADA and enrollment assumptions are based on estimates provided by the local districts for programs that are based on county-wide ADA. County Office education program ADA is estimated using historical trends and other information. MYP Revenues LCFF Revenue projections are based on a 0% COLA in 2016/17, 1.11% COLA in 2017/18, and a 2.42% COLA in 2018/19. Federal revenue estimates are based on current year budgeted amounts and COLA projections of 0.69% in 2017/18 and 0.04% in 2018/19. State categorical revenues are estimated using COLA projections of 0.06% in 2017/18 and 0.09% in 2018/19. Local revenue is projected to increase by 0.60% in 2017/18 and 1.33% in 2018/19. MYP Expenditures Salaries have been increased for step and column. Benefits reflect increases based on the increases in salary due to step and column increments. Health and welfare benefits are capped. Negotiations are settled through 2017/18. All other expenditures are projected estimates only.

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17

BUDGET ASSUMPTIONS FOR ALL OTHER FUNDS FUND 14, DEFERRED MAINTENANCE FUND There are no contributions to the General Fund from the Deferred Maintenance Fund included in the budget at this time. The Deferred Maintenance Fund is projected to have an ending balance in 2016/17 of $2,301,632. FUND 17, SPECIAL RESERVE FUND There are no contributions to the General Fund from the Special Reserve Fund included in the budget at this time. The Special Reserve Fund is projected to have an ending balance in 2016/17 of $4,030,634. FUND 21, BUILDING FUND There are no contributions to the General Fund from the Building Fund included in the budget at this time. The Building Fund is projected to have an ending balance in 2016/17 of $2,346,744. FUND 40, CAPITAL OUTLAY There are no contributions to the General Fund from the Capital Outlay Fund included in the budget at this time. The Capital Outlay Fund is projected to have an ending balance in 2016/17 of $811,869. FUND 67, SELF-INSURANCE FUND Contributions from the General Fund to the Self-Insurance Fund, for Other Post-Employment Benefits (OPEB), are included in the budget in the amount of $807,104. The Self-Insurance Fund is projected to have an ending balance in 2016/17 of $808,815. CURRENT ISSUES As we move further along in the budget adoption process there are a few inherent risks that need to be addressed. Some of these risks could have a great impact on future budgets.

STRS and PERS have large unfunded liabilities. Increases to these rates will have a significant impact on the budget and the programs that ACOE provides. The proposed rate for STRS is 18.13% by 2019/20, and the proposed rate for PERS is 18.60% in 2019/20.

A 0% COLA and COLA’s in the 2% range cannot keep pace with the ongoing increases to wages and benefit contributions.

SUMMARY Careful monitoring of the current and future projected budgets continues to be my priority. As information is received concerning the funding models and the regulations for the LCAP, budget data will be analyzed and revised as needed. Multi-year projections will be adjusted to reflect those changes. Carryover has not been included in the budget. When the current operating year closes and projected carryover has been identified through the Unaudited Actuals, projected budgets will be revised to include these balances. From 2009-10 through 2014-15, the General Fund Ending Balance (ACOE’s reserves) increased nearly $5 million to more than $25 million. That amount was equal to about 50% of ACOE expenditures. A fiscally responsible reserve level for a County Office of Education is approximately 20%, or $10 million for a budget of $50 million. The plans ACOE leaders are putting in place will prevent the General Fund Ending Balance from dropping below 20%. The Alameda County Office of Education is committed to developing budget plans that decrease deficit spending and meet the needs of the programs and students of Alameda County. Sincerely, L. Karen Monroe Alameda County Superintendent of Schools

P. 1

Superintendent of SchoolsSuperintendentL. Karen Monroe

670-4140

Associate SuperintendentGary L. Jones

670-4270

Board of Education

Superintendent’s Office Director II, Chief of Staff

Dan Bellino 670-4200

SupervisorRose Gonzalez

670-4144

Human ResourcesChief of Personnel & Leadership

Sid Haro 670-4260

Business ServicesAssociate Superintendent

Gary L. Jones 670-4270

Educational ServicesChief of Learning & Accountability

Ingrid Roberson 670-4115

Student Programs & ServicesChief of SchoolsMonica Vaughan

670-4590

Administrative Secretary, Confidential Yosaira Espinoza Arzate

670-4145

Communications/Public Affairs Director I

Unique Holland 670-4163

Website DeveloperEd Aust

670-4158

Instructional DesignerTina Silverstein

670-4164

Public Information OfficerL. Autumn King

670-7754

Digital Content ProducerPhil Grassio

670-4151

ReceptionistDaisy Clark (0.60 FTE)

887-0152

Antoinette Geronimo (0.60 FTE) 887-0152

ALAMEDA COUNTY OFFICE OF EDUCATION 2016-17

JOAQUIN J. RIVERATrustee, Area 1 - Albany, Berkeley, Emeryville, Piedmont and North Oakland.

P. 2

Board of Education


KEN BERRICKTrustee, Area 3 - Oakland hills from Claremont south to Red-wood Road in the northeast, to portions of Chinatown Central, San Antonto, Fruitvale and East Oakland in the south.

AISHA KNOWLESTrustee, Area 4 - San Leandro, western portion of Dublin and the western unincorporated communities of Ashland, Castro Valley, Cherryland, San Lorenzo and Fairview.

YVONNE CERRATOTrustee, Area 7 - Tri-Valley cities of Dublin, Pleasanton, Livermore and the unincorporated community of Sunol, and the southern and eastern portions of Fremont.

MARLON L. MCWILSONTrustee, Area 2 - Alameda and portions of Oakland that include West Oakland, East Oakland, El-mhurst, Chinatown and Millsmont south to Sheffi eld Village

FRED SIMSTrustee, Area 5 - Hayward, Union City, and the unincorporated area of Mt. Eden and Hayward Acres.

EILEEN MCDONALDTrustee, Area 6 - Newark and the northern and western portions of Fremont.

P. 3

Student Programs and ServicesChief of SchoolsMonica Vaughan

670-4590

Adminsitrative AssistantMarissa Gracey

670-4162

Program AssistantMonica Corbett

670-4244

Program AssistantVal Reconose

670-7739

Program AssistantCharles Conlin

670-4210

Records Database Specialist SISMichael Lee

670-7737

Daisy Guzman 670-7738

Student Support Services(FYS, Mental Health)Program Manager IIElizabeth Tarango

670-7752

Special Education & Infant ProgramCoordinatorRobert Stout

670-7687

County Community SchoolsPrincipal/Director III

Carolyn Hobbs 670-7683

Juvenile Court SchoolsPrincipal/Director IIMichael Hermosillo

670-7601

College and Career Coordinator Tracey Burns

670-4157TSA-PathwaysNicole Crosby

670-7671

Literacy Instruction & Assessment Literacy Specialist

Lydia Moore 670-4117

Computer Support Technican James Maloney

670-7744

SIS Client Support AnalystPaula Carmosino (0.80 FTE)

670-4117

Educational Technology Support Specialist

Alex Calvo (0.867 FTE) 670-4281

Shipping & Receiving Operator Gene Ford (0.60 FTE)

670-7756

English Learners ProgramTeacher on Special Assignment

Alicia Garcia 670-4228

Instructional AssistantJacob Sanchez (0.8333 FTE)

670-4228


P. 4

Student Programs and ServicesJuvenile Court Schools

Principal/Director IIMichael Hermosillo

670-7601

Butler Academic CenterSite Secretary Maria Arevalo

670-7609Veronica Olivares (0.8333 FTE)

670-7616

Camp Wilmont Sweeney

Site Secretary Rocio Ordonez (0.8333 FTE)

670-7669

Teacher in ChargeLori Thelen

670-7667Teacher

Paula Walker Palacioz 670-7671

Instructional AssistantAlicia Marquez (0.8333 FTE)

670-7645

CustodianLeroy Payne (0.25 FTE)

363-5755

Teacher in ChargeGeorge Hoss

670-7631

TeacherKeith Dayton

670-7670

Gwen Estes 670-7653

Aaron Grant III 670-7653

Joe Roberts 670-7641

Wade Smith 670-7625

SDC TeacherKate Edwards

670-7633

Christine Rominiecki 670-7638

Elaine Whitney 670-4641

Itinerant TeacherSal Delgado

670-7653

Matt Campbell 679-7668

RSP TeacherDavid Noack

670-7635

Instructional Assistant Orientation & Assessment

Teresa Jimenez (0.8333 FTE) 670-7651

Alejandra Ledezma (0.8333 FTE) 670-7650

Instructional AssistantLaura Gomez (0.8333 FTE)

670-7653

Vicki Autumn (0.8333 FTE) 670-7645

Desryn DeVent (0.8333 FTE) 670-7648

Polly Hermann (0.8333 FTE) 670-7612

Ninette Serna-Reyes (0.8333 FTE) 670-3649

Robert Butler (0.867 FTE) 670-7667

Jasmine Valentine (0.8333 FTE) 363-6372

Records Database SpecialistMarcia Joseph (0.8666 FTE)

670-7614Note: Specific teaching assignments subject to change based on program need.


Site SecretaryEmma Chan

670-7660Teacher in Charge

Claudia Widner (0.80 FTE) 925-828-2551x5610

TeacherKim Boerner

670-7657Filotea Tan

670-7658Manual Uribe

670-7655Teresa Coffino

670-7640

Instructional AssistantAnna Villarreal (0.8333 FTE)

670-7656Velenda West (0.8333 FTE)

670-7662


363-5755

P. 5

Student Programs and ServicesCounty Community Schools

Principal/Director IIICarolyn Hobbs

670-7683

TeacherNathan Samson

670-7611

Laurie Clausen 670-4625

Lisa McCarty 670-7667

Site SecretaryYadira Guzman Torres (0.8333 FTE)

670-4209

Instructional AssistantRodney Gohleston (0.8333 FTE)

670-7619Barbara Jackson (0.8333 FTE)

670-7619


363-5755

Quest Academy (Independent Study Program)

Principal/Director IEarl Crawford

670-7601

Thunder Road CommunityPrincipal/Director III


Bridge Academy—OaklandPrincipal/Director III


Hayward Community Schools(Eden)

Principal/Director IEarl Crawford

670-4590

Site SecretaryLeticia Reynoso (0.50 FTE)

670-7689Teacher in Charge

Annie Green 670-4638

TeacherCheri Isaace

670-3124

Robin Wallace-London 670-7675

Instructional AssistantGuillermo Williams (0.8333 FTE)

670-7697

Velena Williams (0.8333 FTE) 670-7687

Site Secretary Elaine Cruz (0.20 FTE)

670-7685

TeacherJames Armstrong

670-7691

Note: Specific teaching assignments subject to change based on program need.


P. 6

Student Programs and ServicesCounty Community Schools

Principal/Director IIICarolyn Hobbs

670-7683

Site SecretaryEllen Cruz (0.80 FTE)

670-7685

NurseAixa Caraballo (0.50 FTE)

670-4632

William P. Burke AcademyTeacher

[See Note 2] 670-7685

Instructional AssistantSisi Bryson (0.8666 FTE)

670-7617

Childcare Instructional AssistantSherri Watson

785-9326

CustodianLisette Nunez (0.20 FTE)

785-9326

Note: Specific teaching assignments subject to change based on program need.Note 2: Teacher open position to be filled through internal transfer.

Fruitvale AcademyTeacher

Varonica Aguilar 670-7681

Instructional AssistantPrecious Owens

670-7686

[Open Position} (0.8333 FTE) 670-7684

CustodianDevyne Coleman (0.60 FTE)

575-2550


P. 7

Student Programs and ServicesSpecial Education and Infant Program

CoordinatorRobert Stout

670-7687

Teacher, SpeechConstance Jones (0.40 FTE)

670-7603

School PsychologistBarbara Baker

670-7603

NurseAixa Caraballo (0.50 FTE)

782-3356

Sr. Program AssistantMichelle Brooks

670-7736

Special EducationRSP TeacherAlque Ryans

670-7670

Colin O’Herlihy 670-7634

TSA, RSP TeacherRichard Arrington

670-7694

Instructional AssistantBeatriz Gonzalez (0.8333 FTE)

670-7697

Infant ProgramSouth County—John Muir School

TeacherAdrienne Canales

782-3356

Occupational TherapistErendira Sierra Rodriquez (0.5326 FTE) 782-3356

Early Interyention Home VisitorMichelle Keehner (0.96 FTE)

293-9830

Site SecretaryKaren Freeman (0.64 FTE)

782-3350

CustodianLisette Nunez (0.20 FTE)

785-9326

Infant ProgramNorth County—Burbank Childhood

CenterTeacher

Jenaver Goodman (0.80 FTE) 729-7769

Shannon Rinzler (0.6666 FTE) 293-9830

Early Interyention Home VisitorJoelle Boismenu (0.64 FTE)

729-7769

Infant ProgramValley—Nielson Elementary School

TeacherWendy Morrison

925-833-6926

Early Interyention Home VisitorJamie Molleson (0.48 FTE)

925-833-6926

Early Intervention AssistantVanessa Aguire (0.32 FTE)

782-3356


P. 8

Student Programs and ServicesFoster Youth, Mental Health

Program Manager IIElizabeth Tarango

670-7752

Program AssistantAdriene Metoyer-Leonard

670-7757

Sr. SecretarySally Capitulo-Ramon

670-7758

Instructional AssistantMary Ogburn

670-7753

Social WorkerSarah Kipnes

670-7760

Foster Youth ServicesEducational Mentors

Bruce Bouligny 760-8231

Jaime Moreno 377-5190

Shawn Parker 760-8358

Kamilah Henderson 670-4104

[Open Position] 750-7886


P. 9

Educational ServicesChief of Learning & Accountability

Ingrid Roberson 670-4201

Core Learning

Director IV[Open Position]

Administrative Assistant[Open Position]

670-4168

Integrated Learning

Director IVLouise Music

670-4174

Research, Assessment & Accountability Partnerships


Pathways to College and Career/Project EAT

Director IVChristine Boynton

670-4539

RSDSS

Director IVRobin Hall

670-4170

Student Wellness/CA Healthy Kids & After

School Resource Centers

Professional ExpertMaria Casey

670-4592


P. 10

Core LearningDirector IV

[Open Position]

Core LiteracyCoordinator

Sasha Kirkman 670-4124

SpecialistMaria Vlahiotis

670-4239

Program AssistantLucetricia Anderson

670-4160

Program Manager IIFrancisco Nieto Salazar

670-7751

SpecialistJames Town

670-4549

Celine Liu 670-4269

Administrative SecretaryLeilani Hebert

670-4224

Administrative AssistantSylvia Chappell

670-4253

Administrative SecretaryKamini Desai-Lasu

670-4288

Short Term Certificated

District Leadership/CurriculumGary Nakagiri

Science Content/Lesson Study Facilitator

Robert MillerWilliam PenceDenise Torrisi

District Implementation/Science Content

Marie Bacher

Environmental EducationEducator on Loan

Nate Ivy 670-4283

Core ScienceDirector II, Science

Dawn O’Connor 670-4189

Science CoordinatorAnna Meyerpeter-Newman

670-7704

Sara Dozier 670-7715

Leena Bakshi 670-4122

Educator on LoanMena Parmar

670-4538

Expository Reading & Writing Course

Short Term CertificatedCarrie Carter

Wendy ConnellyMartee Lopez-Schmitt

Core Math & Technology Short Term Certificated

Juwen LamJaine Kopp

Core Early LearningSpecialist, Early Learning

[Open Position]


P. 11

Integrated LearningDirector IV

Louise Music 670-4174

Out of School Time Expanded LearningProgram Manager II

Joe Hudson 670-7732

[Open Position]

Program Manager I (0.80 FTE)[Open Position]

Program AssistantFreddie Hendrix

670-4541

District and Regional InitiativesProgram Manager

Caroyln Carr (0.60 FTE) 670-4526

Administrative SecretaryMadelyn Blair

670-4199

Integrated Learning Specialist ProgramProfessional Expert

Michelle LeeJulia Marshall

Charles Chip McNealTrena Noval

Short Term CertificatedSusan Wolf

Programs and Staff Manager IJoelle Fraser

670-4554

Transformational LeadershipProgram Manager II

Derek Fenner 670-7730

SpecialistMariah Landers

670-4148

Jessa Brie Moreno (0.80 FTE) 670-4235

Administrative SecretaryAida Geronimo

670-4204Expanded LearningProfessional Expert

Tanya AvilaJoaquin NewmanJerarde Gutierrez

Mock Trial Professional Expert

[Open Position]

Short Term Certificated[Open Position]

Communications Systems StrategyProgram Assistant

Sierra Falcon 670-4557

Clerk [Open Position]

670-4238


P. 12

Research, Assessment& Accountability Partnerships


Local State & Federal Accountability Services

Director IIChristina Faulkner

670-4245

Data AnalysisProfessional Expert

[Open Position]

Director I, Assessment & AnalyticsNavdeep Purewal

670-4225

English LearnersCoordinator

Nathalie Longree-Guevara 670-7735

Parent & Community Engagement Specialist

Jason Arenas 670-4111


P. 13

Pathways to College and Career/Project EATDirector IV

Christine Boynton 670-4539

Project EATDirector I

Laura Allen 670-7720

Administrative AssistantHeather Oakman

670-4544

Project PathwaysDirector I

[Open Position]

Youth Development/Secondary EducationCategorical/Project Specialist

Melissa Morris 670-4544

Youth Development SpecialistKate Casale (0.50 FTE)

670-4544

Community Outreach SpecialistDebbie Jelincic

670-4156

Nutrition Education Specialist—CookingYadira Torres (0.50 FTE)

670-7705

Administrative SecretaryJanice Ortega

670-4570

Curriculum Development Specialist

Derek Gorshow 670-4111

Curriculum DevelopmentShort Term Certificated

Melissa Avignon-Redford

Community OutreachCareer Technical Education Specialist

Tiffany Chenoweth 670-4232

Nutrition Education Specialist—CookingMalila Becton

670-4542

Youth Development SpecialistShamia Sandles

670-4143


P. 14

Region IV System of District & School Support

Director IVRobin Hall

670-4170

CoordinatorWolfgang Croskey (0.25 FTE)

670-4519


Administrative AssistantMonique Tate

670-4171

Administrative SecretaryKim Lamfers

670-4202


P. 15

California Healthy Kids and After School Resource Center

Program Manager II, HealthAngela Amarillas

670-4587Program Manager II, Nutrition

Jackie Russum 670-4585

Program Manager II, After School AcademicsNora Zamora

670-4541

Website Database AnalystBrian Mahoney

670-4599

Resource Library Operations TechnicianNatasha Cotar

670-4561

Program AssistantAmanda Bennett

670-4560

Janice Medel 670-7710

Student Wellness/California Healthy Kids and After School Resource Centers

Professional ExpertMaria Casey

670-4592

County Student WellnessProgram Manager I, Wellness

Scott Gerbert 670-4524

Student Support CounselorGenean Jeffery

670-4190

Ayesha Henderson 670-4185


P. 16

Business ServicesAssociate Superintendent

Gary L. Jones 670-4270

Internal Business ServicesDirector IV

Leigh Ann Blessing 670-4187

District Business & Advisory Services

Executive DirectorJeff Potter

670-4277

Information Technology ServicesDirector III, Network Services

Ryan Choate 670-7765

Client Services ManagerTavares Nichols

670-7768

Administrative ServicesDirector IV

Teresa Kapellas 670-4272

Facilities/Maintenance & OperationsDirector I

Alicia Masri 670-4110

Business Administration, SupervisorCori Bernal

670-4271


P. 17

Internal Business ServicesDirector IV

Leigh Ann Blessing 670-4187

Fiscal ServicesDirector III

DeCarlos Kaigler 670-4172

Sr. Budget Analyst/AccountantDarrel Jeung

670-4198

Budget Analyst/Accountant IIAyleen Aralar

670-4212

Vicki Hu 670-4278

Michael Evans 670-4276

Payroll and Retirement ReportingPayroll/Retirement Supervisor

Cynthia Jenkins 670-4211

Sr. Payroll AccountantMaria Pascual

670-4183

Retirement AccountantSteve Giguiere

670-4126

Kweli Sessions 670-4292

Leaves & Benefits Specialist[Open Position}

Purchasing/Accounts

Payable and ReceivablePurchasing and Accounts Supervisor

Joshua Roben 670-4268

Sr. Purchasing SpecialistMarie Lassalle

670-4289

Accounting Specialist IIEmma Landeros

670-4184

Emilia Damasig 670-4247

Administrative AssistantJennifer Leung

670-4181


P. 18

District Business & AdvisoryServices

Executive DirectorJeff Potter

670-4277

District Advisory ServicesDirector II

Shirene Moreira 670-4192

District Business ServicesDirector II

Dina Stewart 670-7789

Administrative AssistantAnnette Brown

670-4275

Director I[Open Position]

670-4173

Roland Tom 670-4299


Budget Analyst IIRose Liu

670-7798

Claudie Dirilo 670-4194

Financial Support ServicesDirector I

Doug D’Amour 670-4286

Sr. Client Support AnalystElsa Noyes

670-7706

Client Support AnalystKristi McGinnis

670-4227

Tiffany Macintire 670-7742

Business Anaylst-Direct Services Districts

[Open Position]

Budget Analyst ITrish Hritz

670-4196

Ardette Fulton 670-4182

Allen Co 670-4193

Accounting Specialist IJennifer Bulleri

670-4297

Maggie Tung 670-4188


P. 19

Network ServicesDirector III

Ryan Choate 670-7765

Client ServicesManager

Tavares Nichols 670-7768

Administrative AssistantMelissa Crisostomo

(0.75 FTE Network Services/0.25 FTE Client Services)

670-4167

Network OperationsNetwork Administrator

Galina Manirko 670-7746

Sr. Network System TechnicianRommel Arana

670-4520

Network EngineerChris Jentile

670-4520

Database AdministratorAdriel Yee

670-4591

Data ManagementDirector IGary Rose

670-4285

Support Center Team LeadLucia Duong

670-4114

Support Center SpecialistNorman Kwong

670-7774

Lance Low 670-7748

Darla Verdin 670-7749

SIS Client Support AnalystPaula Carmosino (0.20 FTE)

670-4543


P. 20

Administrative ServicesDirector IV

Teresa Kapellas 670-4272

Charter SchoolsDirector I


Program AssistantAraceli Varela

670-4236

Administrative AssistantDenise Warren

670-4273

Resource DevelopmentManager

Cynthia Wasko 670-4226

Christine Strena 670-4222

CARS NetDirector IIGail Greely

670-7755

Administrative SecretaryTara Hyde

670-4250

Gold Ribbons SchoolsShort Term Certificated

Patti Crotti


P. 21

Facilities/Maintenance & Operations Director I

Alicia Masri 670-4110

Facilities SupervisorKevin Wilde

856-6433

Skilled Facilities TechnicianDon Velez

760-9236

Skilled Trades WorkerRandal Mervin

363-6465

Shipping/Receiving OperatorGene Ford (0.40 FTE)

363-5777

Utility Worker IIForrest Bloxham

363-6070

CustodianJerry Johnson

363-6286Mike Grisby

363-6290Nestor Torres

363-6333

CourierJasmine Morra

363-6372

Administrative Secretary (0.50 FTE)Lisa Cerventes

670-4555


P. 22

Human ResourcesChief of Personnel & Leadership

Sid Haro 670-4260

Administrative Assistant, ConfidentialAlma Carino

670-4248

Personnel CommissionCommissionerV. Toni Adams

670-4265

Deborah McHenry 670-4265

J. G. Wiggins Sr. 670-4265

Personnel ServicesSr. Human Resources Specialist

Alicia Reyes 670-4266

Human Resources AssistantTracy Sugiyama

670-7703

Shirley Lam 670-7711

Executive Director, Personnel CommissionMovetia Salter

670-4265

Personnel Assistant[Open Position]

670-7726

Senior Personnel SpecialistMary Dunn

670-4109Personnel Specialist


Leadership Development ProgramDirector I

Shaun McElroy 670-4573

CredentialsCredentials Manager

Stephanie Tomasi 670-4264

Sr. Credentials SpecialistApril Alvarez

670-4262


LCFF Revenue Sources -District Services & ACOE

Operations$13,803,281 (30.7%)

LCFF Revenue Sources -Juvenile Court &

Community Schools$6,714,488 (14.9%)

Federal Revenue $5,848,436 (13.0%)

Other State Revenue $11,119,352 (24.8%)

Other Local Revenue $7,437,529 (16.6%)

Budgeted Revenues & Transfers InUnrestricted & Restricted Funds = $44,923,086

FY 2016-17 Proposed Budget

Certificated Salaries $9,754,494(19.61%)

Classified Salaries$16,085,263

(32.33%)

Employee Benefits$7,086,925 (14.24%)

Books and Supplies$1,607,379

(3.23%)

Services and Other Operating Expenditures

$13,438,211(27.01%)

Capital Outlay$385,000

(.77%)

Other Outgo$587,114 (1.18%)

Interfund Transfers Out$807,104 (1.62%)

Budgeted Expenditures & Transfer OutUnrestricted & Restricted Funds = $49,751,490

FY 2016-17 Proposed Budget

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17

Revenues & Expenditures History

Revenues Expenditures

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17

General Fund Ending Balance

-10,000,000

-8,000,000

-6,000,000

-4,000,000

-2,000,000

0

2,000,000

4,000,000

2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17

Deficit / Surplus History

Adopted 1st Interim 2nd Interim Unaudited Actuals Estimated Actuals

Description

Revenue

LCFF Sources 13,739,919 - 6,777,850 - - - - - -

Federal Revenue - - 1,721,713 - 802,296 1,111,216 66,155 214,144 907,682

Other State Revenue 858,700 - 1,760,826 534,330 31,025 - - 6,793,570 -

Other Local Revenue 104,700 - 1,472,690 - 476,150 1,233,324 - 738,000 85,000

Other Financing Sources - - - - - - - -

Total Revenues 14,703,319 - 11,733,079 534,330 1,309,471 2,344,540 66,155 7,745,714 992,682

Expenditures

Certificated Salaries 383,617 - 5,813,978 280,346 1,049,797 604,475 402,550 285,647 320,547

Classified Salaries 317,087 541,631 3,572,384 373,924 241,864 1,065,964 308,899 678,375 191,891

Employee Benefits 766,749 133,141 2,212,324 156,387 289,958 455,071 176,316 244,478 126,298

Books & Supplies 23,550 27,000 294,651 9,000 80,348 32,245 18,000 554,856 18,000

Services, Other Operating Expenses 157,200 47,800 1,944,557 42,925 624,485 831,490 46,550 5,774,277 69,480

Capital Outlays - - - - - - - 10,000 -

Other Outgoing Expenses 807,104 - - 346,223 - 14,200 - - 226,691

Subtotal before Indirect Cost 2,455,307 749,572 13,837,894 1,208,805 2,286,452 3,003,445 952,315 7,547,633 952,907

Indirect Cost 104,199 70,235 1,269,716 80,824 183,810 278,332 89,232 198,081 68,046

Total Expenditures 2,559,506 819,807 15,107,610 1,289,629 2,470,262 3,281,777 1,041,547 7,745,714 1,020,953

Excess/(Deficits) before contributions 12,143,813 (819,807) (3,374,531) (755,299) (1,160,791) (937,237) (975,392) - (28,271)

Contributions & Transfers

Transfer from Unrestricted Funds (16,508,899) 819,807 3,098,826 755,299 1,057,497 861,189 975,392 - -

Transfer from Restricted Funds - - - - - - - - -

Total Contributions/Transfers (16,508,899) 819,807 3,098,826 755,299 1,057,497 861,189 975,392 - -

Estimated Beginning Balance 18,417,745 185 1,460,992 179,870 499,674 255,221 37,699 36,791 143,844

Estimated Ending Fund Balance 14,052,659 185 1,185,287 179,870 396,380 179,173 37,699 36,791 115,573

RSDSS

ALAMEDA COUNTY OFFICE OF EDUCATIONPROPOSED BUDGET

FOR THE FISCAL YEAR 2016 - 2017

Superintendent / Board of

EducationCommunications

Pathways to College &

Career/Proj EATRAAP

PREPARED BY INTERNAL BUSINESS SERVICES

SUMMARY

SPAS Core LearningIntegrated Learning

Educational Services

Page 1

Description

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue

Other Financing Sources

Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies

Services, Other Operating Expenses

Capital Outlays

Other Outgoing Expenses

Subtotal before Indirect Cost

Indirect Cost

Total Expenditures

Excess/(Deficits) before contributions


Transfer from Unrestricted Funds

Transfer from Restricted Funds

Total Contributions/Transfers

Estimated Beginning Balance

Estimated Ending Fund Balance

- - - - - - - - 20,517,769

226,180 - - - - 799,050 - - 5,848,436

1,086,723 - - - - - - 54,178 11,119,352

85,000 - 104,300 1,423,401 1,012,267 200,000 197,030 305,667 7,437,529

- - - - - - - - -

1,397,903 - 104,300 1,423,401 1,012,267 999,050 197,030 359,845 44,923,086

- 244,607 - - - 76,000 - 292,930 9,754,494

800,865 233,961 1,596,859 2,191,745 1,300,914 954,526 816,738 897,636 16,085,263

208,809 95,034 444,476 599,173 351,713 277,009 208,081 341,908 7,086,925

66,554 5,500 25,000 35,200 249,500 15,075 116,700 36,200 1,607,379

202,509 213,100 200,417 725,472 838,260 651,571 560,420 507,698 13,438,211

- - - - 375,000 - - - 385,000

- - - - - - - - 1,394,218

1,278,737 792,202 2,266,752 3,551,590 3,115,387 1,974,181 1,701,939 2,076,372 49,751,490

119,166 74,229 (3,275,461) 332,785 195,097 147,057 - 64,652 -

1,397,903 866,431 (1,008,709) 3,884,375 3,310,484 2,121,238 1,701,939 2,141,024 49,751,490

- (866,431) 1,113,009 (2,460,974) (2,298,217) (1,122,188) (1,504,909) (1,781,179) (4,828,404)

- 866,431 (1,113,009) 2,460,974 2,318,217 1,122,188 1,504,909 1,781,179 -

- - - - - - - - -

- 866,431 (1,113,009) 2,460,974 2,318,217 1,122,188 1,504,909 1,781,179 -

6,860 - 1,598,133 - 24,750 - 64,301 - 22,726,065

6,860 - 1,598,133 - 44,750 - 64,301 - 17,897,661


FOR THE FISCAL YEAR 2016 - 2017PREPARED BY INTERNAL BUSINESS SERVICES

SUMMARY

TotalMaintenance &

OperationsAdministrative

ServicesIBS

Human Resources

Information Technology

DBASStudent

Wellness/CHK & ASRC

Business Services

Page 2

Description

Resources 0000 0000,1400,7690 0000 0001

Optional Code 1000-1070 0000,1100,2101 1100 1110

Revenue

LCFF Sources 13,739,919 13,739,919

Federal Revenue -

Other State Revenue 858,700 858,700

Other Local Revenue 100,000 4,700 104,700

Other Financing Sources -

Total Revenues - 14,698,619 - 4,700 14,703,319

ExpendituresSuperintendent Salary - - - Supt Base Salary 229,134 229,134 - Supt Health & Welfare Bene 9,606 9,606 - Supt Auto/Transportation Allowance 7,200 7,200 - Supt Cellular Stipend 1,200 1,200 Certificated Salaries 136,477 136,477

Classified Salaries 137,154 179,933 317,087

Employee Benefits 104,040 533,153 129,556 766,749

Books & Supplies 7,550 16,000 23,550

Services, Other Operating Expenses 69,400 84,800 3,000 157,200

Capital Outlays -

Other Outgoing Expenses 807,104 807,104

Subtotal before Indirect Cost 318,144 1,340,257 793,906 3,000 2,455,307

Indirect Cost 29,810 - 74,389 - 104,199

Total Expenditures 347,954 1,340,257 868,295 3,000 2,559,506

Excess/(Deficits) before contributions (347,954) 13,358,362 (868,295) 1,700 12,143,813


Transfer from Unrestricted Funds 347,954 (17,725,148) 868,295 - (16,508,899)

Transfer from Restricted Funds -

Total Contributions/Transfers 347,954 (17,725,148) 868,295 - (16,508,899)

Estimated Beginning Balance - 18,412,888 - 4,857 18,417,745

Estimated Ending Fund Balance - 14,046,102 - 6,557 14,052,659

Board of Education TotalAC Supt AssnSuperintendent



County School Service Fund

SUPERINTENDENT / BOARD OF EDUCATION


Page 3

Description

Resources 0000 0000 0000

Optional Code 1200 1202 1203

Revenue

LCFF Sources -

Federal Revenue -

Other State Revenue -

Other Local Revenue -


Total Revenues - - - -

Expenditures

Certificated Salaries -


Employee Benefits 132,724 417 133,141

Books & Supplies 17,000 10,000 27,000

Services, Other Operating Expenses 20,800 27,000 47,800

Capital Outlays -

Other Outgoing Expenses -

Subtotal before Indirect Cost 708,655 40,917 - 749,572

Indirect Cost 66,401 3,834 - 70,235

Total Expenditures 775,056 44,751 - 819,807

Excess/(Deficits) before contributions (775,056) (44,751) - (819,807)


Transfer from Unrestricted Funds 775,056 44,751 - 819,807


Total Contributions/Transfers 775,056 44,751 - 819,807

Estimated Beginning Balance - - 185 185

Estimated Ending Fund Balance - - 185 185



TotalCommunications &

Public AffairsSpecial Events Pass

ThroughSpecial Projects

COMMUNICATIONS


Page 4

Description

Resources 0613 0613 0614 0614 0614 0614 0614 0614

Optional Code 3620 3620 3630 3600,-40,-73 3640 3630 3650-3651 3650-3651

Average Daily Attendance (ADA) 137.05 31.80 168.85 7.66 108.12 30.06 31.89 17.44 27.89 223.06 391.91

RevenueLCFF Sources 2,399,807 556,832 2,956,639 129,047 1,821,477 506,415 537,245 293,808 469,857 3,757,849 6,714,488 Federal Revenue - - - State Revenue - - - Other Local Revenue - - - Total Revenues 2,399,807 556,832 2,956,639 129,047 1,821,477 506,415 537,245 293,808 469,857 3,757,849 6,714,488

ExpendituresCertificated Salaries 1,753,660 300,968 2,054,628 170,700 999,329 197,219 175,328 282,679 259,503 2,084,758 4,139,386 Classified Salaries 362,049 81,628 443,677 13,962 208,381 128,112 209,468 148,911 158,782 867,616 1,311,293 Employee Benefits 465,191 85,332 550,523 40,285 266,636 85,647 89,585 97,148 103,331 682,632 1,233,155 Books & Supplies 14,500 5,500 20,000 4,500 14,500 6,500 7,500 10,500 7,000 50,500 70,500 Services, Other Operating Expenses 71,700 9,735 81,435 6,615 85,625 73,973 31,550 44,068 401,089 642,920 724,355 Capital Outlays - - - Other Outgoing Expenses - - - Subtotal 2,667,100 483,163 3,150,263 236,062 1,574,471 491,451 513,431 583,306 929,705 4,328,426 7,478,689 Pass Through - - - - - - - - - - - Total Before Indirect Support Cost 2,667,100 483,163 3,150,263 236,062 1,574,471 491,451 513,431 583,306 929,705 4,328,426 7,478,689 Indirect Cost 249,907 45,272 295,179 22,119 147,528 46,049 48,108 54,656 87,113 405,573 700,752 Total Expenditures 2,917,007 528,435 3,445,442 258,181 1,721,999 537,500 561,539 637,962 1,016,818 4,733,999 8,179,441

Excess/(Deficits) before contributions (517,200) 28,397 (488,803) (129,134) 99,478 (31,085) (24,294) (344,154) (546,961) (976,150) (1,464,953) Contributions & Transfers

Transfer from Unrestricted Funds 517,200 (28,397) 488,803 129,134 (99,478) 31,085 24,294 344,154 546,961 976,150 1,464,953 Transfer from Restricted Funds - - - - - - - - - - Total Contributions/Transfers 517,200 (28,397) 488,803 129,134 (99,478) 31,085 24,294 344,154 546,961 976,150 1,464,953

Estimated Beginning Balance - - - - - - - - - -

Estimated Ending Fund Balance - - - - - - - - - - -


PREPARED BY INTERNAL BUSINESS SERVICESFOR THE FISCAL YEAR 2016 - 2017

Camp Sweeney

Total JCSBridge

AcademyHayward

Comm. Sch.FruitvaleThunder Road Burke Total JCCSTotal CS

STUDENT PROGRAMS AND SERVICES

Juvenile Court Schools Community Schools

ButlerQuest

Academy

Page 5

Description

Resources

Optional Code

Average Daily Attendance (ADA)

RevenueLCFF Sources Federal RevenueState RevenueOther Local Revenue Total Revenues

ExpendituresCertificated SalariesClassified SalariesEmployee BenefitsBooks & SuppliesServices, Other Operating ExpensesCapital OutlaysOther Outgoing Expenses SubtotalPass Through Total Before Indirect Support CostIndirect Cost Total Expenditures


Contributions & TransfersTransfer from Unrestricted FundsTransfer from Restricted Funds Total Contributions/Transfers



3310 3327 3385 6500 6510 6512 6515

3660 3660, 3673 3660, 3661 3600, 3660 3661 3660, 3673 3661

-

63,362 63,362 152,516 6,261 45,940 204,717

689,393 13,995 14,407 717,795 1,059,399 1,059,399

152,516 6,261 45,940 1,122,761 689,393 13,995 14,407 2,045,273

31,644 34,681 544,156 440,018 1,050,499 78,094 4,531 217,426 262,096 10,111 572,258 27,888 1,194 7,324 173,204 171,401 2,664 383,675

500 500 5,000 2,110 8,110 1,324 9,400 61,925 21 11,063 83,733

- -

139,450 5,725 42,005 944,686 940,440 12,796 13,173 2,098,275 - - - - -

139,450 5,725 42,005 944,686 940,440 12,796 13,173 2,098,275 13,066 536 3,935 88,517 88,119 1,199 1,234 196,606

152,516 6,261 45,940 1,033,203 1,028,559 13,995 14,407 2,294,881

- - - 89,558 (339,166) - - (249,608)

- - - (339,166) 339,166 - - - - (339,166) 339,166 - - -

- - - 985,004 - 11,308 - 996,312

- - - 735,396 - 11,308 - 746,704

Total Special Education

Infant Discretionary

Fund

Apportion-ment

Mental HealthEarly

Intervention Part C Funds

Infant ProgramMental Health

SB3632

Special Education


IDEA Basic

PROPOSED BUDGETALAMEDA COUNTY OFFICE OF EDUCATION


Page 6

Description

Resources

Optional Code








0611 0602 1100 0612 3010 3025 4035

3605 36013600, 3602, 3605, 3610

3600, 3665, 3671, 3673

3610-36183610, 3611,3613-3618

3600, 3613

- 25,000 25,000 540,000 666,815 5,181

2,000 45,335 47,335 -

25,000 2,000 45,335 - 72,335 540,000 666,815 5,181

210,173 210,173 124,209 56,850 740,262 740,262 86,479 349,040 243,748 243,748 51,936 105,623

3,500 300 45,335 73,000 122,135 8,400 5,000 6,600 226,712 233,312 222,713 93,174 4,737

- -

10,100 300 45,335 1,493,895 1,549,630 493,737 609,687 4,737 - - - - - -

10,100 300 45,335 1,493,895 1,549,630 493,737 609,687 4,737 946 28 - 139,978 140,952 46,263 57,128 444

11,046 328 45,335 1,633,873 1,690,582 540,000 666,815 5,181

13,954 1,672 - (1,633,873) (1,618,247) - - -

1,633,873 1,633,873 -

- - - 1,633,873 1,633,873 - - -

244,124 7,491 138,892 - 390,507 - - -

258,078 9,163 138,892 - 406,133 - - -

Title II - Teacher Quality

NCLB: Title I, Part D

Delinquent

NCLB: Title I, Part A Basic &

Neglected

Total Unrestricted

ProgramsTesting Lottery SPAS LCFF

MAA Unrestricted



Unrestricted Programs Restricted Categorical Programs


Page 7

Description

Resources

Optional Code








4124 5640 6264 6300 6382 7366 9603 9606

3600 3660 3613 3605 3600 3670, 3671 3671 3600

- 391.91

- 6,777,850 275,000 5,000 1,491,996 1,721,713

13,277 464,847 517,572 995,696 1,760,826 227,981 185,310 413,291 1,472,690

275,000 5,000 - 13,277 464,847 517,572 227,981 185,310 2,900,983 11,733,079

232,861 413,920 5,813,978 359,411 153,641 948,571 3,572,384

54,558 100,346 39,283 351,746 2,212,324 3,000 25,000 50,700 1,200 606 93,906 294,651

261,905 1,572 27,430 95,000 12,273 15,525 168,828 903,157 1,944,557 - - - -

261,905 4,572 27,430 25,000 433,119 473,230 208,449 169,434 2,711,300 13,837,894 - -

261,905 4,572 27,430 25,000 433,119 473,230 208,449 169,434 2,711,300 13,837,894 13,095 428 2,570 - 31,728 44,342 19,532 15,876 231,406 1,269,716

275,000 5,000 30,000 25,000 464,847 517,572 227,981 185,310 2,942,706 15,107,610

- - (30,000) (11,723) - - - - (41,723) (3,374,531)

- 3,098,826 - -

- - - - - - - - - 3,098,826

- 31,606 30,000 12,567 - - - - 74,173 1,460,992 -

- 31,606 - 844 - - - - 32,450 1,185,287

Total SPaS Division

Total Restricted Categorical Programs

CA Career Pathways

Trust - CPT2

Foster Youth Mentor

Oakland UniteLottery -

Instructional Materials

Foster YouthAfter School

Learning Centers

Medi-Cal Billing

Educator Effectiveness



Restricted Categorical Programs


Page 8

Description

Resources 0000 0010 6127 6264 9401Optional Code 3000 3000 3000 3000 3000

RevenueLCFF Sources - Federal Revenue - Other State Revenue 534,330 534,330 Other Local Revenue - Other Financing Sources - Total Revenues - - 534,330 - - 534,330

ExpendituresCertificated Salaries 168,204 112,142 280,346 Classified Salaries 348,924 25,000 373,924 Employee Benefits 124,838 31,549 156,387 Books & Supplies 9,000 9,000 Services, Other Operating Expenses 39,625 3,300 42,925 Capital Outlays - Other Outgoing Expenses 346,223 346,223 Subtotal before Indirect Cost 690,591 - 518,214 - - 1,208,805 Indirect Cost 64,708 - 16,116 - - 80,824 Total Expenditures 755,299 - 534,330 - - 1,289,629

Excess/(Deficits) before contributions (755,299) - - - - (755,299)


Transfer from Unrestricted Funds 755,299 - - - - 755,299


Total Contributions/Transfers 755,299 - - - - 755,299

Estimated Beginning Balance - 88,234 - 61,951 29,685 179,870

Estimated Ending Fund Balance - 88,234 - 61,951 29,685 179,870



TotalEducational Services

WorkshopEducational Services

EDUCATIONAL SERVICES

DAITEducator EffectivenessCSPP-QRIS Block Grant

Page 9

Description

Resources 0000 0000 0114 0000 0115

Optional Code 3100 3140 3140 3150 3150

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues - - - - -

Expenditures

Certificated Salaries 175,416 189,816 16,273 273,899 31,612


Employee Benefits 40,345 57,600 3,269 64,436 14,921

Books & Supplies 12,000 12,000


Capital Outlays


Subtotal before Indirect Cost 215,761 352,896 20,592 398,242 76,920

Indirect Cost 20,217 33,066 1,929 37,315 7,207

Total Expenditures 235,978 385,962 22,521 435,557 84,127

Excess/(Deficits) before contributions (235,978) (385,962) (22,521) (435,557) (84,127)


Transfer from Unrestricted Funds 235,978 385,962 435,557


Total Contributions/Transfers 235,978 385,962 - 435,557 -

Estimated Beginning Balance - - 22,521 - 84,127

Estimated Ending Fund Balance - - - - -

Core Learning - Math & Technology

Core Learning - Math & Technology

Workshop


Core Learning - Literacy Workshop

CORE LEARNING


Core Learning Administration

Core Learning - Literacy

Page 10

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures








0116 4050 9101 9105 7135

3160 3160 3160 3160 3162

802,296

31,025

134,322 229,680 32,148

134,322 802,296 229,680 32,148 31,025

100,518 152,504 88,255 21,504

67,282 23,406

22,296 61,603 16,267 4,536

36,952 18,000 396

443,304 64,101 27,971

122,814 761,645 210,029 26,040 28,367

11,508 40,651 19,651 2,754 2,658

134,322 802,296 229,680 28,794 31,025

- - - 3,354 -

- - - - -

- - - -

- - - 3,354 -


CORE LEARNING


Science WorkshopCA Math Sci

Partnership - SPFIIIMSS - Year 5

NOYCE Fellowship -Year 5

Environmental Education - CREEC

Page 11

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures








9106 9106 9xxx

3162 3162 3100

-

802,296

31,025

80,000 476,150

-

- 80,000 - 1,309,471

1,049,797

17,592 241,864

4,685 289,958

1,000 80,348

49,869 624,485

-

-

- 73,146 - 2,286,452

- 6,854 - 183,810

- 80,000 - 2,470,262

- - - (1,160,791)

1,057,497

-

- - - 1,057,497

224 - 392,802 499,674

224 - 392,802 396,380


CORE LEARNING



TotalCore Learning Other

Beg Bal 9xxx

Environmental Education Stop

Waste - Yr 0

Environmental Education Stop

Waste - Yr 6

Page 12

Description

Resources 0000 0210 0212 0213 0214 5822 5822

Optional Code 3200 3200 3200 3200 3200 3230 3230

Revenue

LCFF Sources

Federal Revenue 81,875 370,120

Other State Revenue

Other Local Revenue 1,000 229,342 32,151 67,831


Total Revenues 1,000 - 229,342 32,151 67,831 81,875 370,120

Expenditures

Certificated Salaries 273,250 22,784 68,351

Classified Salaries 317,065 18,931 67,740 8,861 30,300 87,957

Employee Benefits 167,908 5,855 15,301 1,053 14,070 41,956

Books & Supplies 4,000 2,000 1,700 5,450 2,700

Services, Other Operating Expenses 26,100 30,200 105,500 14,033 59,320 7,707 140,147

Capital Outlays

Other Outgoing Expenses 14,200

Subtotal before Indirect Cost 788,323 56,986 204,441 29,397 62,020 74,861 338,411

Indirect Cost 73,866 5,340 17,826 2,754 5,811 7,014 31,709

Total Expenditures 862,189 62,326 222,267 32,151 67,831 81,875 370,120

Excess/(Deficits) before contributions (861,189) (62,326) 7,075 - - - -


Transfer from Unrestricted Funds 861,189


Total Contributions/Transfers 861,189 - - - - - -

Estimated Beginning Balance - 62,326 61,383 - 1,915 - -

Estimated Ending Fund Balance - - 68,458 - 1,915 - -


School Transformation Through Arts -

Year 6

School Transformation Through Arts -

Year 7

FOR THE FISCAL YEAR 2016 - 2017PROPOSED BUDGET

ALAMEDA COUNTY OFFICE OF EDUCATION

INTEGRATED LEARNING

Integrated Learning

Administration

Integrated Learning

WorkshopASES WorkshopMock Trial

Transformative Leadership Workshop

Page 13

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures








5823 9202 9203 9211 9218 9219 9221

3230 3230 3230 3230 3230 3230 3230

25,000

18,000 60,000 300,000 125,000

25,000 - 18,000 60,000 300,000 125,000 -

38,311

7,368 130,044 18,000 7,750

1,900 37,751 12,347 1,998

9,319 1,500

22,997 16,458 54,860 97,184 44,133

22,997 9,268 16,458 54,860 274,298 114,291 9,748

2,003 868 1,542 5,140 25,702 10,709 913

25,000 10,136 18,000 60,000 300,000 125,000 10,661

- (10,136) - - - - (10,661)

- - - - - - -

- 10,136 - - - - 10,661

- - - - - - -

CCSESA 2HAAS ILSP Apprentices

Heller Foundation - Year 6

Transformative Leadership

Hewlett

NEA - Promotion of the Arts Year 6

Transformative Leadership Panta

Rhea II

Wente Fdn for the Arts - Yr 6

INTEGRATED LEARNING



Page 14

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures








4123 4510 9206 9222 9xxx

3250 3250 3250 3250 3200

-

588,000 46,221 1,111,216

-

100,000 300,000 1,233,324

-

588,000 46,221 100,000 300,000 - 2,344,540

169,184 32,595 604,475

190,282 14,502 167,164 1,065,964

98,840 12,672 43,420 455,071

4,847 729 32,245

74,472 43,730 30,935 63,714 831,490

-

14,200

537,625 43,730 91,433 274,298 - 3,003,445

50,375 2,491 8,567 25,702 - 278,332

588,000 46,221 100,000 300,000 - 3,281,777

- - - - - (937,237)

861,189

-

- - - - - 861,189

- - - - 108,800 255,221

- - - - 108,800 179,173

Power of Disc: STEM Year 0

Indian Education

INTEGRATED LEARNING

TotalIntegrated

Learning Other Beg Bal 9xxx

NCLB: Title IV, 21st Community Learning Ctrs -

Year 0

REACH



Page 15

Description

Resources 0000 0710Optional Code 3700 3700

RevenueLCFF Sources - Federal Revenue 66,155 66,155 Other State Revenue - Other Local Revenue - Other Financing Sources - Total Revenues 66,155 - 66,155

ExpendituresCertificated Salaries 402,550 402,550 Classified Salaries 308,899 308,899 Employee Benefits 176,316 176,316 Books & Supplies 18,000 18,000 Services, Other Operating Expenses 46,550 46,550 Capital Outlays - Other Outgoing Expenses - Subtotal before Indirect Cost 952,315 - 952,315 Indirect Cost 89,232 - 89,232 Total Expenditures 1,041,547 - 1,041,547

Excess/(Deficits) before contributions (975,392) - (975,392)


Transfer from Unrestricted Funds 975,392 - 975,392


Total Contributions/Transfers 975,392 - 975,392

Estimated Beginning Balance - 37,699 37,699

Estimated Ending Fund Balance - 37,699 37,699

Research, Assessment & Accountability Partnerships

Total



RESEARCH, ASSESSMENT & ACCOUNTABILITY PARTNERSHIPS

Assessment Workshop

Page 16

Description

Resources 0310 5831 5831 5831 6382 9309 9309 9309

Optional Code 3300 3300 3300 3300 3300 3300 3300 3300

Revenue

LCFF Sources


Other State Revenue 6,793,570

Other Local Revenue 5,000 65,000 250,000


Total Revenues 5,000 - 150,000 64,144 6,793,570 - 65,000 250,000

Expenditures


Classified Salaries 32,281 29,715 423,521 45,755 114,851


Books & Supplies 1,250 35,200 478,342 100 13,376

Services, Other Operating Expenses 3,322 24,119 5,552,697 2,814 73,008

Capital Outlays 10,000


Subtotal before Indirect Cost 4,572 - 137,149 58,649 6,676,092 - 59,792 228,582

Indirect Cost 428 - 12,851 5,495 117,478 - 5,208 21,418

Total Expenditures 5,000 - 150,000 64,144 6,793,570 - 65,000 250,000

Excess/(Deficits) before contributions - - - - - - - -




Total Contributions/Transfers - - - - - - - -

Estimated Beginning Balance 12,886 5,634 - - - 8,377 - -

Estimated Ending Fund Balance 12,886 5,634 - - - 8,377 - -

PATHWAYS TO COLLEGE AND CAREER / PROJECT EAT

Carol White Physical

Education Yr 6


Education Yr 0


Education Yr 7

ACOPH-Nutrition Ed Program

Year 0


Year 6


Year 7

CA Career Pathways Trust -

CPT2

Project EAT Workshop



Page 17

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures








9313 9315 9315 9316 9321 9321

3300 3300 3300 3300 3300 3300

-

214,144

6,793,570

8,500 34,500 75,000 300,000 738,000

-

8,500 - 34,500 - 75,000 300,000 7,745,714

42,750 121,638 285,647

24,556 7,696 678,375

6,357 7,892 27,003 244,478

7,772 100 5,000 13,716 554,856

723 13,349 104,245 5,774,277

10,000

-

7,772 - 31,736 - 68,991 274,298 7,547,633

728 - 2,764 - 6,009 25,702 198,081

8,500 - 34,500 - 75,000 300,000 7,745,714

- - - - - - -

-

-

- - - - - - -

- 9,721 - 173 - - 36,791

- 9,721 - 173 - - 36,791

AB402-CalFresh Outreach

Year 0

AB402-CalFresh Outreach

Year 6

HOTM - Curric Dev Year 6

HOTM - Curric Dev Year 7

TotalNutr Ed Obesity- Youth Engagemt-

Year 0

PATHWAYS TO COLLEGE AND CAREER / PROJECT EAT

Hayward Promise Neighborhood



Page 18

Description

Resources 0410 3020 9402


Revenue

LCFF Sources -



Other Local Revenue 85,000 85,000


Total Revenues 85,000 907,682 - 992,682

Expenditures

Certificated Salaries 320,547 320,547


Employee Benefits 11,010 115,288 126,298

Books & Supplies 3,000 8,000 7,000 18,000


Capital Outlays -

Other Outgoing Expenses 226,691 226,691

Subtotal before Indirect Cost 77,718 849,340 25,849 952,907

Indirect Cost 7,282 58,342 2,422 68,046

Total Expenditures 85,000 907,682 28,271 1,020,953

Excess/(Deficits) before contributions - - (28,271) (28,271)


Transfer from Unrestricted Funds -


Total Contributions/Transfers - - - -

Estimated Beginning Balance 113,367 - 30,477 143,844

Estimated Ending Fund Balance 113,367 - 2,206 115,573

Total

REGION IV SYSTEM OF DISTRICT & SCHOOL SUPPORT

Regional Leadership



RSDSS Workshop


RSDSS NCLB Title 1 Basic

Page 19

Description

Resources 0510 0511 5851 5851 5854 5854 6010

Optional Code 3500 3500 3500 3500 3500 3500 3500

Revenue

LCFF Sources

Federal Revenue 55,022 138,965 2,667 29,526

Other State Revenue 415,450

Other Local Revenue 85,000


Total Revenues - 85,000 55,022 138,965 2,667 29,526 415,450

Expenditures



Employee Benefits 8,976 22,246 336 5,362 64,853

Books & Supplies 2,200 1,155 2,795 170 922 5,967

Services, Other Operating Expenses 75,397 5,848 15,585 329 1,672 31,408

Capital Outlays


Subtotal before Indirect Cost - 77,597 50,502 127,187 2,453 26,996 380,239

Indirect Cost - 7,403 4,520 11,778 214 2,530 35,211

Total Expenditures - 85,000 55,022 138,965 2,667 29,526 415,450

Excess/(Deficits) before contributions - - - - - - -




Total Contributions/Transfers - - - - - - -

Estimated Beginning Balance 6,173 - - - - - -

Estimated Ending Fund Balance 6,173 - - - - - -

STUDENT WELLNESS / CA HEALTHY KIDS & AFTER SCHOOL RSRC CTRS



CHKRC Workshop Wellness Workshop CASRCNutrition Year 0GDSH Year 0

Nutrition Year 7GDSH Year 7

Page 20

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures








6650 6680 6690 9503 9504

3500 3500 3500 3500 3500

-

226,180

200,000 110,603 360,670 1,086,723

85,000

-

200,000 110,603 360,670 - - 1,397,903

-

115,806 47,402 217,904 800,865

25,235 17,172 64,629 208,809

10,612 30,000 12,733 66,554

31,212 6,553 34,505 202,509

-

-

182,865 101,127 329,771 - - 1,278,737

17,135 9,476 30,899 - - 119,166

200,000 110,603 360,670 - - 1,397,903

- - - - - -

-

-

- - - - - -

- - - 123 564 6,860

- - - 123 564 6,860

STUDENT WELLNESS / CA HEALTHY KIDS & AFTER SCHOOL RSRC CTRS



TUPE COE Administration

Safe Routes to School (SRTS)

Year 0TotalTUPE

TUPE Cohort I Grades 6-12

FV & PA Toolbox

Page 21

Resources 0000

Optional Code 2000

Revenue

LCFF Sources -

Federal Revenue -


Other Local Revenue -


Total Revenues - -

Expenditures


Classified Salaries 233,961 233,961

Employee Benefits 95,034 95,034

Books & Supplies 5,500 5,500

Services, Other Operating Expenses 213,100 213,100

Capital Outlays -


Subtotal before Indirect Cost 792,202 792,202

Indirect Cost 74,229 74,229

Total Expenditures 866,431 866,431

Excess/(Deficits) before contributions (866,431) (866,431)


Transfer from Unrestricted Funds 866,431 866,431


Total Contributions/Transfers 866,431 866,431

Estimated Beginning Balance - -

Estimated Ending Fund Balance - -



BUSINESS SERVICES

Business Services TotalDescription


Page 22

Description

Resources 0000 0000 9015


Revenue

LCFF Sources -

Federal Revenue -




Total Revenues - 104,300 - 104,300

Expenditures


Classified Salaries 1,356,652 240,207 1,596,859

Employee Benefits 375,373 69,103 444,476

Books & Supplies 24,000 1,000 25,000

Services, Other Operating Expenses 191,817 8,600 200,417

Capital Outlays -


Subtotal before Indirect Cost 1,947,842 318,910 - 2,266,752

Indirect Cost (3,305,343) 29,882 - (3,275,461)

Total Expenditures (1,357,501) 348,792 - (1,008,709)

Excess/(Deficits) before contributions 1,357,501 (244,492) - 1,113,009


Transfer from Unrestricted Funds (1,357,501) 244,492 - (1,113,009)


Total Contributions/Transfers (1,357,501) 244,492 - (1,113,009)

Estimated Beginning Balance - - 1,598,133 1,598,133

Estimated Ending Fund Balance - - 1,598,133 1,598,133

TotalRedevelopment

Project



Fiscal ServicesCountywide

Retirement & Payroll Contracts

INTERNAL BUSINESS SERVICES

Page 23

Description

Resources 0000 0000 0000 0000

Optional Code 2200 2210 2220 2221

Revenue

LCFF Sources -

Federal Revenue -


Other Local Revenue 42,180 1,381,221 1,423,401


Total Revenues 42,180 - - 1,381,221 1,423,401

Expenditures


Classified Salaries 256,602 751,361 642,609 541,173 2,191,745


Books & Supplies 6,500 11,500 9,500 7,700 35,200

Services, Other Operating Expenses 67,700 41,500 33,575 582,697 725,472

Capital Outlays -


Subtotal before Indirect Cost 402,798 1,017,552 855,567 1,275,673 3,551,590

Indirect Cost 37,742 95,345 80,167 119,531 332,785

Total Expenditures 440,540 1,112,897 935,734 1,395,204 3,884,375

Excess/(Deficits) before contributions (398,360) (1,112,897) (935,734) (13,983) (2,460,974)


Transfer from Unrestricted Funds 398,360 1,112,897 935,734 13,983 2,460,974


Total Contributions/Transfers 398,360 1,112,897 935,734 13,983 2,460,974

Estimated Beginning Balance - - - - -


DISTRICT BUSINESS & ADVISORY SERVICES



TotalDistrict Business

ServicesDistrict Business & Advisory Services

Financial Support Services


District Advisory Services

Page 24

Description

Resources 0000 0000 0904 0000

Optional Code 2310 2311 2311 2320

Revenue

LCFF Sources -

Federal Revenue -


Other Local Revenue 1,267 841,000 170,000 1,012,267


Total Revenues 1,267 841,000 170,000 - 1,012,267

Expenditures


Classified Salaries 815,312 27,437 458,165 1,300,914

Employee Benefits 216,707 7,812 127,194 351,713

Books & Supplies 49,500 2,000 150,000 48,000 249,500


Capital Outlays 125,000 250,000 375,000


Subtotal before Indirect Cost 1,512,234 758,249 150,000 694,904 3,115,387

Indirect Cost 129,984 - - 65,113 195,097

Total Expenditures 1,642,218 758,249 150,000 760,017 3,310,484

Excess/(Deficits) before contributions (1,640,951) 82,751 20,000 (760,017) (2,298,217)


Transfer from Unrestricted Funds 1,640,951 (82,751) - 760,017 2,318,217


Total Contributions/Transfers 1,640,951 (82,751) - 760,017 2,318,217

Estimated Beginning Balance - - 24,750 - 24,750

Estimated Ending Fund Balance - - 44,750 - 44,750


Client Services



Network Admin & Oper Svcs

ACOENet Total

INFORMATION TECHNOLOGY SERVICES

ACOENet VARsales

Page 25

Description

Resources 0000 0000 0000 5880

Optional Code 2500 2510 2520 2530

Revenue

LCFF Sources -





Total Revenues - 200,000 - 799,050 999,050

Expenditures




Books & Supplies 4,300 2,675 3,800 4,300 15,075

Services, Other Operating Expenses 138,645 59,850 21,150 431,926 651,571

Capital Outlays -


Subtotal before Indirect Cost 431,649 407,194 404,745 730,593 1,974,181

Indirect Cost 40,446 38,154 - 68,457 147,057

Total Expenditures 472,095 445,348 404,745 799,050 2,121,238

Excess/(Deficits) before contributions (472,095) (245,348) (404,745) - (1,122,188)


Transfer from Unrestricted Funds 472,095 245,348 404,745 - 1,122,188


Total Contributions/Transfers 472,095 245,348 404,745 - 1,122,188

Estimated Beginning Balance - - - - -



Administrative Services

TotalCharter Schools

Office


ADMINISTRATIVE SERVICES


Resource Development

CARS Net

Page 26

Description

Resources 0000 0000 0000 0000 6230

Optional Code 2600 2601 2602 2603 2610

Revenue

LCFF/Revenue Limit Sources -

Federal Revenue -


Other Local Revenue 1,230 61,800 134,000 197,030


Total Revenues - 1,230 61,800 134,000 - 197,030

Expenditures




Books & Supplies 100,000 1,000 3,200 12,500 116,700

Services, Other Operating Expenses 496,350 (1,500) 1,500 64,070 560,420

Capital Outlays -


Subtotal before Indirect Cost 1,263,783 8,032 82,589 347,535 - 1,701,939

Indirect Cost - - - - - -

Total Expenditures 1,263,783 8,032 82,589 347,535 - 1,701,939

Excess/(Deficits) before contributions (1,263,783) (6,802) (20,789) (213,535) - (1,504,909)


Transfer from Unrestricted Funds 1,263,783 6,802 20,789 213,535 - 1,504,909


Total Contributions/Transfers 1,263,783 6,802 20,789 213,535 - 1,504,909

Estimated Beginning Balance - - - - 64,301 64,301

Estimated Ending Fund Balance - - - - 64,301 64,301

FACILIITIES / MAINTENANCE & OPERATIONS



TotalFacilities RentalMaintenance &

Operations - WintonWarehouse Distribution

California Clean Energy Jobs Act

Maintenance & Operations - Admin

Page 27

Description

Resources 0000 0000 0000 0000 0000 0000

Optional Code 4000 4010 4030 4040 4100 4110

Revenue

LCFF Sources -

Federal Revenue -

Other State Revenue 54,178 54,178

Other Local Revenue 517 85,000 220,150 305,667


Total Revenues 54,695 - 85,000 220,150 - - 359,845

Expenditures



Employee Benefits 122,433 63,114 9,366 21,271 125,724 341,908

Books & Supplies 11,500 2,000 6,200 3,500 10,000 3,000 36,200

Services, Other Operating Expenses 176,983 3,800 67,907 145,500 45,100 68,408 507,698

Capital Outlays -


Subtotal before Indirect Cost 778,658 283,385 119,917 286,693 536,311 71,408 2,076,372

Indirect Cost - 26,553 11,236 26,863 - - 64,652

Total Expenditures 778,658 309,938 131,153 313,556 536,311 71,408 2,141,024

Excess/(Deficits) before contributions (723,963) (309,938) (46,153) (93,406) (536,311) (71,408) (1,781,179)


Transfer from Unrestricted Funds 723,963 309,938 46,153 93,406 536,311 71,408 1,781,179


Total Contributions/Transfers 723,963 309,938 46,153 93,406 536,311 71,408 1,781,179

Estimated Beginning Balance - - - - - - -

Estimated Ending Fund Balance - - - - - - -



HR Services TotalCredentialsFingerprinting

Services


Leadership Dev Program

Personnel Commission

Training

Personnel Commission

HUMAN RESOURCES

Page 28

Alameda County Office of EducationAlameda County

July 1 BudgetFINANCIAL REPORTS

2016-17 BudgetCounty Office of Education Certification

01 10017 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cb-c (Rev 04/09/2015) Page 1 of 4 Printed: 6/8/2016 3:07 PM

ANNUAL BUDGET REPORT:July 1, 2016 Budget Adoption

This budget was developed using the state-adopted Criteria and Standards. It includes the expendituresnecessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAPthat will be effective for the budget year. The budget was filed and adopted subsequent to a public hearingby the County Board of Education pursuant to Education Code sections 1620, 1622, 33129, 52066, 52067,and 52068.

Public Hearing: Adoption Date: June 28, 2016

Place: 313 West Winton Ave. Signed:Date: June 14, 2016 Clerk/Secretary of the County Board

Time: 5:30 PM (Original signature required)

Contact person for additional information on the budget reports:

Name: DeCarlos A. KaiglerTitle: Director III, Fiscal Services

Telephone: (510) 670-4172E-mail: [email protected]

To update our mailing database, please complete the following:

Superintendent's Name: L. Karen MonroeChief Business Official's Name: Gary L. Jones

CBO's Title: Associate SuperintendentCBO's Telephone: (510) 670-4270

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and StandardsReview (Form 01CS). Criteria and standards that are "Not Met" and supplemental information andadditional fiscal indicators that are "Yes" may indicate areas of potential concern for fiscal solvencypurposes and should be carefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1a Average DailyAttendance (ADA) -County OperationsGrant

Projected County Operations Grant ADA has not been overestimated bymore than the standard for the first prior fiscal year, or two or more ofthe previous three fiscal years. X

1b ADA - CountyPrograms

Projected ADA for county programs has not exceeded the standard forthe budget and two subsequent fiscal years. X




01 10017 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

2 Local ControlFunding Formula(LCFF)

Projected change in LCFF is within the standard for the budget andtwo subsequent fiscal years. This criterion is disabled for countyoffices of education during transition to full LCFF implementation.

3 Salaries andBenefits

Projected total salaries and benefits are within the standard for thebudget and two subsequent fiscal years. X

4a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.

X

4b Other Expenditures Projected expenditures (e.g., books and supplies, and services andother operating) are within the standard for the budget and twosubsequent fiscal years.

X

5 Ongoing and MajorMaintenanceAccount

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

n/a

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

7 Fund Balance Unrestricted county school service fund beginning balance has notbeen overestimated by more than the standard for two or more of thelast three fiscal years.

X

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

X

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

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

X

S2 Using One-timeRevenues to FundOngoing Exps.

Are there ongoing county school service fund expenditures in excessof one percent of the total county school service fund expendituresthat are funded with one-time resources?

X

S3 Using OngoingRevenues to FundOne-time Exps.

Are there large non-recurring county school service fundexpenditures that are funded with ongoing county school service fundrevenues?

X

S4 ContingentRevenues

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

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the county school service fund to cover operatingdeficits, changed by more than the standard for the budget or twosubsequent fiscal years?

X




01 10017 0000000Form CB


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term

CommitmentsDoes the county office have long-term (multiyear) commitments ordebt agreements? X

• If yes, have annual payments for the budget or two subsequentfiscal years increased over prior year's (2015-16) annualpayment?

X

S7a PostemploymentBenefits Other than

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

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

S7b Other Self-insuranceBenefits

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

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

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

S9 Local Control andAccountability Plan(LCAP)

• Did or will the county office of education's governing board adoptan LCAP or approve an update to the LCAP effective for thebudget year?

X

• Approval date for adoption of the LCAP or approval of an updateto the LCAP: Jun 28, 2016Jun 28, 2016

S10 LCAP Expenditures Does the county office of education's budget include theexpenditures necessary to implement the LCAP or annual updateto the LCAP as described in the Local Control and AccountabilityPlan and Annual Update Template, Section 3: Actions, Services,and Expenditures?

X

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

budget year with a negative cash balance in the county schoolservice fund?

X

A2 IndependentPosition Control

Is personnel position control independent from the payroll system?X

A3 Declining ADA Is County Operations Grant ADA decreasing in both the prior fiscalyear and budget year? X

A4 New CharterSchools ImpactingCounty Office ADA

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

X

A5 Salary IncreasesExceed COLA

Has the county office entered into a bargaining agreement where anyof the budget or subsequent fiscal years of the agreement wouldresult in salary increases that are expected to exceed the projectedstate funded cost-of-living adjustment?

X

A6 Uncapped HealthBenefits

Does the county office provide uncapped (100% employer paid)health benefits for current or retired employees? X




01 10017 0000000Form CB


ADDITIONAL FISCAL INDICATORS (continued) No YesA7 Fiscal Distress

ReportsDoes the county office have any reports that indicate fiscal distress?If yes, provide copies to the CDE. X

A8 Change of CBO orSuperintendent

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


July 1 Budget2016-17 Budget

Workers' Compensation Certification01 10017 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/8/2016 3:08 PM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a county office of education is self-insured for workers' compensation claims, the county superintendent of schools annually shall provide information to the governing board of the county board ofeducation regarding the estimated accrued but unfunded cost of those claims. The county board of education annuallyshall certify to the Superintendent of Public Instruction the amount of money, if any, that has been reserved in the budgetof the county office of education for the cost of those claims.

To the Superintendent of Public Instruction:

( ) Our county office of education is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined: $Less: Amount of total liabilities reserved in budget: $Estimated accrued but unfunded liabilities: $ 0.00

( ) This county office of education is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:

( X ) This county office of education is not self-insured for workers' compensation claims.

Signed Date of Meeting:Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: DeCarlos A. Kaigler

Title: Director III, Fiscal Services - IBS

Telephone: (510) 670-4172

E-mail: [email protected]


July 1 BudgetCounty School Service FundUnrestricted and Restricted

Expenditures by Object

01 10017 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-a (Rev 03/22/2016) Page 1 Printed: 6/8/2016 3:01 PM

2015-16 Estimated 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)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 20,432,932.00 63,362.00 20,496,294.00 20,454,407.00 63,362.00 20,517,769.00 0.1%

2) Federal Revenue 8100-8299 144,319.00 6,560,229.00 6,704,548.00 91,155.00 5,757,281.00 5,848,436.00 -12.8%

3) Other State Revenue 8300-8599 1,554,383.00 15,843,326.00 17,397,709.00 427,060.00 10,692,292.00 11,119,352.00 -36.1%

4) Other Local Revenue 8600-8799 4,112,784.00 4,811,046.00 8,923,830.00 3,987,011.00 3,450,518.00 7,437,529.00 -16.7%

5) TOTAL, REVENUES 26,244,418.00 27,277,963.00 53,522,381.00 24,959,633.00 19,963,453.00 44,923,086.00 -16.1%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 6,900,635.00 3,329,972.00 10,230,607.00 6,978,251.00 2,776,243.00 9,754,494.00 -4.7%

2) Classified Salaries 2000-2999 11,233,587.00 4,492,677.00 15,726,264.00 11,916,904.00 4,168,359.00 16,085,263.00 2.3%

3) Employee Benefits 3000-3999 4,428,243.00 2,356,168.00 6,784,411.00 4,804,277.00 2,282,648.00 7,086,925.00 4.5%

4) Books and Supplies 4000-4999 1,072,598.00 560,857.00 1,633,455.00 795,360.00 812,019.00 1,607,379.00 -1.6%

5) Services and Other Operating Expenditures 5000-5999 5,529,324.00 9,770,807.00 15,300,131.00 4,887,964.00 8,550,247.00 13,438,211.00 -12.2%

6) Capital Outlay 6000-6999 488,007.00 0.00 488,007.00 375,000.00 10,000.00 385,000.00 -21.1%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 14,200.00 5,417,118.00 5,431,318.00 14,200.00 572,914.00 587,114.00 -89.2%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,142,220.00) 1,142,220.00 0.00 (1,128,068.00) 1,128,068.00 0.00 0.0%

9) TOTAL, EXPENDITURES 28,524,374.00 27,069,819.00 55,594,193.00 28,643,888.00 20,300,498.00 48,944,386.00 -12.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,279,956.00) 208,144.00 (2,071,812.00) (3,684,255.00) (337,045.00) (4,021,300.00) 94.1%

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

b) Transfers Out 7600-7629 515,161.00 0.00 515,161.00 807,104.00 0.00 807,104.00 56.7%

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 164,025.00 (164,025.00) 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (351,136.00) (164,025.00) (515,161.00) (807,104.00) 0.00 (807,104.00) 56.7%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (2,631,092.00) 44,119.00 (2,586,973.00) (4,491,359.00) (337,045.00) (4,828,404.00) 86.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 21,327,807.00 3,985,231.00 25,313,038.00 18,696,715.00 4,029,350.00 22,726,065.00 -10.2%

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) 21,327,807.00 3,985,231.00 25,313,038.00 18,696,715.00 4,029,350.00 22,726,065.00 -10.2%

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

e) Adjusted Beginning Balance (F1c + F1d) 21,327,807.00 3,985,231.00 25,313,038.00 18,696,715.00 4,029,350.00 22,726,065.00 -10.2%

2) Ending Balance, June 30 (E + F1e) 18,696,715.00 4,029,350.00 22,726,065.00 14,205,356.00 3,692,305.00 17,897,661.00 -21.2%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 35,000.00 0.00 35,000.00 35,000.00 0.00 35,000.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 4,029,350.00 4,029,350.00 0.00 3,692,305.00 3,692,305.00 -8.4%

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

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 17,169,170.30 0.00 17,169,170.30 12,677,811.30 0.00 12,677,811.30 -26.2%OPEB (Actuarial - Fund 67) 0000 9780 6,403,325.00 6,403,325.00

Compensated Absenses 0000 9780 1,087,287.00 1,087,287.00

Facility and Site Improvement 0000 9780 2,142,982.61 2,142,982.61

STRS/PERS Increases 0000 9780 500,000.00 500,000.00

Vehicle & Equipment Replacement 0000 9780 53,523.69 53,523.69

SPaS Program Stability 1100 9780 138,892.00 138,892.00

Spas Program Stability 1400 9780 2,065,324.69 2,065,324.69

Vehicle & Equipment Replacement 1400 9780 16,476.31 16,476.31

Financial Systems 1400 9780 270,000.00 270,000.00

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 1,492,544.70 0.00 1,492,544.70 1,492,544.70 0.00 1,492,544.70 0.0%

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




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

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

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 0.00 0.00 0.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2) 0.00 0.00 0.00




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 5,624,046.00 0.00 5,624,046.00 6,335,652.00 0.00 6,335,652.00 12.7%

Education Protection Account State Aid - Current Year 8012 1,175,902.00 0.00 1,175,902.00 1,175,899.00 0.00 1,175,899.00 0.0%

State Aid - Prior Years 8019 (24,052.00) 0.00 (24,052.00) 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 60,157.00 0.00 60,157.00 119,221.00 0.00 119,221.00 98.2%

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

Other Subventions/In-Lieu Taxes 8029 1,154.00 0.00 1,154.00 1,154.00 0.00 1,154.00 0.0%

County & District Taxes Secured Roll Taxes 8041 13,678,803.00 0.00 13,678,803.00 13,672,945.00 0.00 13,672,945.00 0.0%

Unsecured Roll Taxes 8042 845,100.00 0.00 845,100.00 996,950.00 0.00 996,950.00 18.0%

Prior Years' Taxes 8043 (165,694.00) 0.00 (165,694.00) (337,865.00) 0.00 (337,865.00) 103.9%

Supplemental Taxes 8044 431,686.00 0.00 431,686.00 356,559.00 0.00 356,559.00 -17.4%

Education Revenue Augmentation Fund (ERAF) 8045 7,953,329.00 0.00 7,953,329.00 7,953,329.00 0.00 7,953,329.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 954,125.00 0.00 954,125.00 286,770.00 0.00 286,770.00 -69.9%

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

Receipt from Co. Board of Sups. 8070 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

Subtotal, LCFF Sources 30,534,556.00 0.00 30,534,556.00 30,560,614.00 0.00 30,560,614.00 0.1% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.0%

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

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

Property Taxes Transfers 8097 (10,101,624.00) 63,362.00 (10,038,262.00) (10,106,207.00) 63,362.00 (10,042,845.00) 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 20,432,932.00 63,362.00 20,496,294.00 20,454,407.00 63,362.00 20,517,769.00 0.1%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 152,576.00 152,576.00 0.00 152,516.00 152,516.00 0.0%

Special Education Discretionary Grants 8182 0.00 51,993.00 51,993.00 0.00 52,201.00 52,201.00 0.4%

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%

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 0.00 226,691.00 226,691.00 0.00 226,691.00 226,691.00 0.0%

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 672,327.00 672,327.00 540,000.00 540,000.00 -19.7%

NCLB: Title I, Part D, Local Delinquent Programs 3025 8290 964,890.00 964,890.00 666,815.00 666,815.00 -30.9%

NCLB: Title II, Part A, Teacher Quality 4035 8290 5,181.00 5,181.00 5,181.00 5,181.00 0.0%

NCLB: Title III, Immigrant Education Program 4201 8290 0.00 0.00 0.00 0.00 0.0%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 0.00 0.00 0.00 0.00 0.0%

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

Other No Child Left Behind

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

4204, 5510 8290 2,155,466.00 2,155,466.00 2,346,287.00 2,346,287.00 8.9%

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

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

All Other Federal Revenue All Other 8290 144,319.00 2,331,105.00 2,475,424.00 91,155.00 1,767,590.00 1,858,745.00 -24.9%

TOTAL, FEDERAL REVENUE 144,319.00 6,560,229.00 6,704,548.00 91,155.00 5,757,281.00 5,848,436.00 -12.8%

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 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 0.00 689,393.00 689,393.00 0.00 689,393.00 689,393.00 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 1,439,569.00 0.00 1,439,569.00 325,547.00 0.00 325,547.00 -77.4%

Lottery - Unrestricted and Instructional Materials 8560 58,636.00 16,578.00 75,214.00 45,335.00 13,277.00 58,612.00 -22.1%

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 5,190,427.00 5,190,427.00 0.00 346,223.00 346,223.00 -93.3%

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

After School Education and Safety (ASES) 6010 8590 721,934.00 721,934.00 415,450.00 415,450.00 -42.5%

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

Drug/Alcohol/Tobacco Funds 6650, 6680, 6690 8590 736,468.00 736,468.00 671,273.00 671,273.00 -8.9%

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

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

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 56,178.00 8,488,526.00 8,544,704.00 56,178.00 8,556,676.00 8,612,854.00 0.8%

TOTAL, OTHER STATE REVENUE 1,554,383.00 15,843,326.00 17,397,709.00 427,060.00 10,692,292.00 11,119,352.00 -36.1%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 215,565.00 215,565.00 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 7,915.00 0.00 7,915.00 0.00 0.00 0.00 -100.0%

Sale of Publications 8632 757.00 0.00 757.00 0.00 0.00 0.00 -100.0%

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

All Other Sales 8639 235,000.00 0.00 235,000.00 170,000.00 0.00 170,000.00 -27.7%

Leases and Rentals 8650 138,577.00 0.00 138,577.00 135,230.00 0.00 135,230.00 -2.4%

Interest 8660 77,087.00 0.00 77,087.00 100,000.00 0.00 100,000.00 29.7%

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

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

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

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

Interagency Services 8677 2,153,029.00 805,000.00 2,958,029.00 2,383,288.00 805,000.00 3,188,288.00 7.8%

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

All Other Fees and Contracts 8689 661,220.00 1,270,961.00 1,932,181.00 556,952.00 763,981.00 1,320,933.00 -31.6%

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 839,199.00 2,265,121.00 3,104,320.00 641,541.00 1,627,138.00 2,268,679.00 -26.9%

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 254,399.00 254,399.00 254,399.00 254,399.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 4,112,784.00 4,811,046.00 8,923,830.00 3,987,011.00 3,450,518.00 7,437,529.00 -16.7%

TOTAL, REVENUES 26,244,418.00 27,277,963.00 53,522,381.00 24,959,633.00 19,963,453.00 44,923,086.00 -16.1%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 4,105,668.00 885,690.00 4,991,358.00 3,672,327.00 938,436.00 4,610,763.00 -7.6%

Certificated Pupil Support Salaries 1200 56,676.00 177,985.00 234,661.00 58,149.00 58,138.00 116,287.00 -50.4%

Certificated Supervisors' and Administrators' Salaries 1300 2,571,769.00 2,187,966.00 4,759,735.00 3,151,350.00 1,743,073.00 4,894,423.00 2.8%

Other Certificated Salaries 1900 166,522.00 78,331.00 244,853.00 96,425.00 36,596.00 133,021.00 -45.7%

TOTAL, CERTIFICATED SALARIES 6,900,635.00 3,329,972.00 10,230,607.00 6,978,251.00 2,776,243.00 9,754,494.00 -4.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 652,856.00 488,038.00 1,140,894.00 765,767.00 545,173.00 1,310,940.00 14.9%

Classified Support Salaries 2200 689,168.00 283,656.00 972,824.00 726,463.00 292,517.00 1,018,980.00 4.7%

Classified Supervisors' and Administrators' Salaries 2300 3,987,348.00 936,504.00 4,923,852.00 4,110,638.00 1,130,020.00 5,240,658.00 6.4%

Clerical, Technical and Office Salaries 2400 5,477,811.00 2,191,875.00 7,669,686.00 6,053,986.00 1,789,313.00 7,843,299.00 2.3%

Other Classified Salaries 2900 426,404.00 592,604.00 1,019,008.00 260,050.00 411,336.00 671,386.00 -34.1%

TOTAL, CLASSIFIED SALARIES 11,233,587.00 4,492,677.00 15,726,264.00 11,916,904.00 4,168,359.00 16,085,263.00 2.3%

EMPLOYEE BENEFITS

STRS 3101-3102 688,874.00 874,939.00 1,563,813.00 853,674.00 887,971.00 1,741,645.00 11.4%

PERS 3201-3202 1,168,451.00 446,564.00 1,615,015.00 1,434,590.00 487,940.00 1,922,530.00 19.0%

OASDI/Medicare/Alternative 3301-3302 927,493.00 389,050.00 1,316,543.00 945,542.00 340,345.00 1,285,887.00 -2.3%

Health and Welfare Benefits 3401-3402 436,153.00 258,739.00 694,892.00 488,590.00 170,062.00 658,652.00 -5.2%

Unemployment Insurance 3501-3502 29,006.00 3,883.00 32,889.00 22,638.00 8,349.00 30,987.00 -5.8%

Workers' Compensation 3601-3602 391,648.00 169,636.00 561,284.00 439,535.00 162,109.00 601,644.00 7.2%

OPEB, Allocated 3701-3702 218,016.00 96,670.00 314,686.00 311,881.00 115,309.00 427,190.00 35.8%

OPEB, Active Employees 3751-3752 251,084.00 116,687.00 367,771.00 300,327.00 110,563.00 410,890.00 11.7%

Other Employee Benefits 3901-3902 317,518.00 0.00 317,518.00 7,500.00 0.00 7,500.00 -97.6%

TOTAL, EMPLOYEE BENEFITS 4,428,243.00 2,356,168.00 6,784,411.00 4,804,277.00 2,282,648.00 7,086,925.00 4.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Books and Other Reference Materials 4200 3,840.00 54,195.00 58,035.00 3,200.00 33,833.00 37,033.00 -36.2%

Materials and Supplies 4300 472,159.00 369,548.00 841,707.00 438,035.00 753,817.00 1,191,852.00 41.6%

Noncapitalized Equipment 4400 596,599.00 137,114.00 733,713.00 354,125.00 24,369.00 378,494.00 -48.4%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,072,598.00 560,857.00 1,633,455.00 795,360.00 812,019.00 1,607,379.00 -1.6%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 5,651,718.00 5,651,718.00 0.00 5,787,014.00 5,787,014.00 2.4%

Travel and Conferences 5200 310,528.00 323,254.00 633,782.00 279,306.00 215,137.00 494,443.00 -22.0%

Dues and Memberships 5300 96,049.00 4,111.00 100,160.00 96,365.00 1,224.00 97,589.00 -2.6%

Insurance 5400 - 5450 63,165.00 0.00 63,165.00 65,000.00 0.00 65,000.00 2.9%

Operations and Housekeeping Services 5500 352,503.00 0.00 352,503.00 344,713.00 0.00 344,713.00 -2.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 877,327.00 94,518.00 971,845.00 931,294.00 69,928.00 1,001,222.00 3.0%

Transfers of Direct Costs 5710 (86,803.00) 86,803.00 0.00 (54,043.00) 54,043.00 0.00 0.0%

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

Professional/Consulting Services and Operating Expenditures 5800 3,537,897.00 3,565,509.00 7,103,406.00 2,800,423.00 2,393,211.00 5,193,634.00 -26.9%

Communications 5900 378,658.00 44,894.00 423,552.00 424,906.00 29,690.00 454,596.00 7.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 5,529,324.00 9,770,807.00 15,300,131.00 4,887,964.00 8,550,247.00 13,438,211.00 -12.2%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Equipment 6400 488,007.00 0.00 488,007.00 375,000.00 10,000.00 385,000.00 -21.1%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 488,007.00 0.00 488,007.00 375,000.00 10,000.00 385,000.00 -21.1%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.00 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 5,190,427.00 5,190,427.00 0.00 346,223.00 346,223.00 -93.3%

To County Offices 7212 0.00 226,691.00 226,691.00 0.00 226,691.00 226,691.00 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 14,200.00 0.00 14,200.00 14,200.00 0.00 14,200.00 0.0%

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 14,200.00 5,417,118.00 5,431,318.00 14,200.00 572,914.00 587,114.00 -89.2%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (1,142,220.00) 1,142,220.00 0.00 (1,128,068.00) 1,128,068.00 0.00 0.0%

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

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,142,220.00) 1,142,220.00 0.00 (1,128,068.00) 1,128,068.00 0.00 0.0%

TOTAL, EXPENDITURES 28,524,374.00 27,069,819.00 55,594,193.00 28,643,888.00 20,300,498.00 48,944,386.00 -12.0%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

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

INTERFUND TRANSFERS OUT

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

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

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

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

Other Authorized Interfund Transfers Out 7619 515,161.00 0.00 515,161.00 807,104.00 0.00 807,104.00 56.7%

(b) TOTAL, INTERFUND TRANSFERS OUT 515,161.00 0.00 515,161.00 807,104.00 0.00 807,104.00 56.7%

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 County School Bldg Aid 8961 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 164,025.00 (164,025.00) 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 164,025.00 (164,025.00) 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (351,136.00) (164,025.00) (515,161.00) (807,104.00) 0.00 (807,104.00) 56.7%


July 1 BudgetCounty School Service Fund

Exhibit: Restricted Balance Detail01 10017 0000000

Form 01


2015-16 2016-17Resource Description Estimated Actuals Budget

5640 Medi-Cal Billing Option 31,606.00 31,606.00

5810 Other Restricted Federal 5,632.00 5,632.00

6230 California Clean Energy Jobs Act 64,301.00 64,301.00

6264 Educator Effectiveness 91,951.00 61,951.00

6300 Lottery: Instructional Materials 12,567.00 844.00

6500 Special Education 985,004.00 735,396.00

6512 Special Ed: Mental Health Services 11,308.00 11,308.00

9010 Other Restricted Local 2,826,981.00 2,781,267.00

Total, Restricted Balance 4,029,350.00 3,692,305.00


July 1 BudgetDeferred Maintenance Fund

Expenditures by Object01 10017 0000000

Form 14

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-b (Rev 03/08/2016) Page 1 Printed: 6/8/2016 3:02 PM

Description Resource Codes Object Codes2015-16

Estimated 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 0.00 0.00 0.0%

4) Other Local Revenue 8600-8799 7,000.00 7,500.00 7.1%

5) TOTAL, REVENUES 7,000.00 7,500.00 7.1%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

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 45,000.00 45,000.00 0.0%

6) Capital Outlay 6000-6999 102,000.00 102,000.00 0.0%

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

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

9) TOTAL, EXPENDITURES 147,000.00 147,000.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (140,000.00) (139,500.00) -0.4%

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%




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (140,000.00) (139,500.00) -0.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,581,132.00 2,441,132.00 -5.4%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 2,581,132.00 2,441,132.00 -5.4%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 2,581,132.00 2,441,132.00 -5.4%

2) Ending Balance, June 30 (E + F1e) 2,441,132.00 2,301,632.00 -5.7% 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 0.00 0.00 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 2,441,132.00 2,301,632.00 -5.7%

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%




Form 14




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 0.00

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2) 0.00




Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

OTHER STATE REVENUE

All Other State Revenue 8590 0.00 0.00 0.0%

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%

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Interest 8660 7,000.00 7,500.00 7.1%

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

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 7,000.00 7,500.00 7.1%

TOTAL, REVENUES 7,000.00 7,500.00 7.1%




Form 14




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

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 0.00 0.00 0.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.0%

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%




Form 14




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 40,000.00 40,000.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 5,000.00 5,000.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 45,000.00 45,000.00 0.0%

CAPITAL OUTLAY

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 102,000.00 102,000.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 102,000.00 102,000.00 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%

TOTAL, EXPENDITURES 147,000.00 147,000.00 0.0%




Form 14




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%


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

Long-Term Debt Proceeds

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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%




Form 14



Total, Restricted Balance 0.00 0.00


July 1 BudgetSpecial 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%



5) TOTAL, REVENUES 12,000.00 18,000.00 50.0%

B. EXPENDITURES





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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 12,000.00 18,000.00 50.0%


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%





Form 17




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 12,000.00 18,000.00 50.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,000,634.00 4,012,634.00 0.3%


c) As of July 1 - Audited (F1a + F1b) 4,000,634.00 4,012,634.00 0.3%


e) Adjusted Beginning Balance (F1c + F1d) 4,000,634.00 4,012,634.00 0.3%

2) Ending Balance, June 30 (E + F1e) 4,012,634.00 4,030,634.00 0.4% 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 4,012,634.00 4,030,634.00 0.4%







Form 17




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 12,000.00 18,000.00 50.0%



TOTAL, REVENUES 12,000.00 18,000.00 50.0%




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%

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



CONTRIBUTIONS



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




Form 17





July 1 BudgetBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-d (Rev 02/02/2016) Page 1 Printed: 6/8/2016 3:05 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 7,000.00 10,000.00 42.9%

B. EXPENDITURES





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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 7,000.00 10,000.00 42.9%


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%





Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 7,000.00 10,000.00 42.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,329,744.00 2,336,744.00 0.3%


c) As of July 1 - Audited (F1a + F1b) 2,329,744.00 2,336,744.00 0.3%


e) Adjusted Beginning Balance (F1c + F1d) 2,329,744.00 2,336,744.00 0.3%

2) Ending Balance, June 30 (E + F1e) 2,336,744.00 2,346,744.00 0.4% 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 2,336,744.00 2,346,744.00 0.4%







Form 21




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.0%

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

All Other State Revenue 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


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


Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 7,000.00 10,000.00 42.9%


Other Local Revenue




TOTAL, REVENUES 7,000.00 10,000.00 42.9%




Form 21




PercentDifference

CLASSIFIED SALARIES


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

Clerical, Technical and Office Salaries 2400 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%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








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%






Form 21




PercentDifference

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

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 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%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

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%




Form 21




PercentDifference

INTERFUND TRANSFERS











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 Certificates of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 21





July 1 BudgetSpecial 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 0.00 0.00 0.0%



5) TOTAL, REVENUES 2,146.00 3,500.00 63.1%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 2,000.00 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 2,000.00 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 146.00 3,500.00 2297.3%


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%





Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 146.00 3,500.00 2297.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 808,223.00 808,369.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 808,223.00 808,369.00 0.0%


e) Adjusted Beginning Balance (F1c + F1d) 808,223.00 808,369.00 0.0%

2) Ending Balance, June 30 (E + F1e) 808,369.00 811,869.00 0.4% 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 808,369.00 811,869.00 0.4%







Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

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

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



Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 2,146.00 3,500.00 63.1%


Other Local Revenue




TOTAL, REVENUES 2,146.00 3,500.00 63.1%




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








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,000.00 0.00 -100.0%



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


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,000.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 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%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%

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

Debt Service




TOTAL, EXPENDITURES 2,000.00 0.00 -100.0%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%







Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

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

Other Sources


Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS








Form 40





July 1 BudgetSelf-Insurance FundExpenses by Object

01 10017 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: fund-e (Rev 03/09/2016) Page 1 Printed: 6/8/2016 3:05 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 709,589.00 2,500.00 -99.6%

5) TOTAL, REVENUES 709,589.00 2,500.00 -99.6%

B. EXPENSES



3) Employee Benefits 3000-3999 48,559.00 73,245.00 50.8%


5) Services and Other Operating Expenses 5000-5999 514,300.00 589,435.00 14.6%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 562,859.00 662,680.00 17.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 146,730.00 (660,180.00) -549.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 515,161.00 807,104.00 56.7%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 515,161.00 807,104.00 56.7%



01 10017 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 661,891.00 146,924.00 -77.8%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 0.00 661,891.00 New


c) As of July 1 - Audited (F1a + F1b) 0.00 661,891.00 New


e) Adjusted Beginning Net Position (F1c + F1d) 0.00 661,891.00 New

2) Ending Net Position, June 30 (E + F1e) 661,891.00 808,815.00 22.2% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 661,891.00 808,815.00 22.2%



01 10017 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







01 10017 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 0.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00



01 10017 0000000Form 67




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 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 2,000.00 2,500.00 25.0%


Fees and Contracts

In-District Premiums/ Contributions 8674 705,639.00 0.00 -100.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 1,950.00 0.00 -100.0%


TOTAL, OTHER LOCAL REVENUE 709,589.00 2,500.00 -99.6%

TOTAL, REVENUES 709,589.00 2,500.00 -99.6%



01 10017 0000000Form 67




PercentDifference

CERTIFICATED SALARIES

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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

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%


Health and Welfare Benefits 3401-3402 7,000.00 0.00 -100.0%



OPEB, Allocated 3701-3702 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 41,559.00 73,245.00 76.2%

TOTAL, EMPLOYEE BENEFITS 48,559.00 73,245.00 50.8%

BOOKS AND SUPPLIES







01 10017 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES



Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%


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


Professional/Consulting Services and Operating Expenditures 5800 514,300.00 589,435.00 14.6%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 514,300.00 589,435.00 14.6%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 562,859.00 662,680.00 17.7%



01 10017 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 515,161.00 807,104.00 56.7%

(a) TOTAL, INTERFUND TRANSFERS IN 515,161.00 807,104.00 56.7%




CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a-b+e) 515,161.00 807,104.00 56.7%


July 1 BudgetSelf-Insurance Fund

Exhibit: Restricted Net Position Detail01 10017 0000000

Form 67



Total, Restricted Net Position 0.00 0.00


2016-17 July 1 BudgetAVERAGE DAILY ATTENDANCE 01 10017 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: ada (Rev 02/03/2016) Page 1 of 1 Printed: 6/8/2016 3:06 PM

2015-16 Estimated 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) 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) 0.00 0.00 0.00 0.00 0.00 0.00 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 Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines 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) 0.00 0.00 0.00 0.00 0.00 0.00 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2015-16 Estimated Actuals 2016-17 Budget2016-17 BudgetEstimated P-2 Estimated Estimated

Description P-2 ADA Annual ADA Funded ADA ADA Annual ADA Funded ADA

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps 168.86 168.86 168.86 168.86 168.86 168.86 c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 223.06 223.06 223.06 223.06 223.06 223.06 d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 391.92 391.92 391.92 391.92 391.92 391.92 2. 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 Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 391.92 391.92 391.92 391.92 391.92 391.92 4. Adults in Correctional Facilities 5. County Operations Grant ADA 214,838.12 214,838.12 214,838.12 214,838.12 214,838.12 214,838.12 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2015-16 Estimated Actuals 2016-17 Budget2016-17 Budget

Description P-2 ADA Annual ADA Funded ADAEstimated P-2

ADAEstimated

Annual ADAEstimated

Funded ADAC. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01. FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.

1. Total Charter School Regular ADA 2,260.00 2,260.00 2,260.00 2,260.00 2,260.00 2,260.00 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00 3. Charter School 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 Natural Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 2,260.00 2,260.00 2,260.00 2,260.00 2,260.00 2,260.00

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.

5. Total Charter School Regular ADA 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00 7. Charter School 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 Natural Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0.00 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 2,260.00 2,260.00 2,260.00 2,260.00 2,260.00 2,260.00



Cashflow Worksheet - Budget Year (1)01 10017 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 6/8/2016 3:07 PM

Beginning

Object

Balances(Ref. Only) July August September October November December January February

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 28,923,682.91 24,676,633.43 22,605,074.46 20,913,263.47 18,633,514.25 16,631,564.15 27,782,843.38 22,604,861.38B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 374,576.00 374,576.00 1,518,028.00 674,236.00 674,236.00 674,236.00 674,236.00 1,505,951.00 Property Taxes 8020-8079 0.00 792,121.33 698,374.31 16,687.53 141,242.49 7,205,773.11 73,963.00 5,905,951.00 Miscellaneous Funds 8080-8099 0.00 0.00 0.00 0.00 0.00 0.00 (5,008,896.00) Federal Revenue 8100-8299 0.00 0.00 122,264.06 52,636.70 298,261.85 732,382.61 441,786.00 825,456.00 Other State Revenue 8300-8599 35,405.00 34,479.00 62,063.00 250,456.00 320,425.50 5,258,962.00 1,000,000.00 541,250.00 Other Local Revenue 8600-8799 27,345.34 376,844.89 172,693.78 344,885.28 316,037.41 859,452.32 1,175,250.00 385,250.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 437,326.34 1,578,021.22 2,573,423.15 1,338,901.51 1,750,203.25 14,730,806.04 (1,643,661.00) 9,163,858.00C. DISBURSEMENTS Certificated Salaries 1000-1999 402,159.00 628,452.00 756,951.00 879,665.00 785,225.00 797,411.00 825,500.00 827,500.00 Classified Salaries 2000-2999 1,352,156.00 1,352,420.00 1,352,630.00 1,352,614.00 1,354,987.00 1,354,896.00 1,352,005.00 1,353,226.00 Employee Benefits 3000-3999 369,852.00 410,258.00 465,277.00 593,145.00 593,145.00 593,145.00 593,145.00 593,145.00 Books and Supplies 4000-4999 47,508.34 67,760.93 166,478.14 35,761.73 42,454.35 11,459.81 15,525.00 25,462.00 Services 5000-5999 2,466,844.42 1,144,689.26 1,523,698.00 752,155.00 850,269.00 523,698.00 652,896.00 750,500.00 Capital Outlay 6000-6599 39,856.06 45,000.00 0.00 4,710.00 102,178.00 0.00 45,250.00 35,250.00 Other Outgo 7000-7499 6,000.00 1,000.00 200.00 600.00 23,895.00 298,917.00 50,000.00 50,000.00 Interfund Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 4,684,375.82 3,649,580.19 4,265,234.14 3,618,650.73 3,752,153.35 3,579,526.81 3,534,321.00 3,635,083.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 0.00 TOTAL BALANCE SHEET ITEMS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00E. NET INCREASE/DECREASE (B - C + D) (4,247,049.48) (2,071,558.97) (1,691,810.99) (2,279,749.22) (2,001,950.10) 11,151,279.23 (5,177,982.00) 5,528,775.00F. ENDING CASH (A + E) 24,676,633.43 22,605,074.46 20,913,263.47 18,633,514.25 16,631,564.15 27,782,843.38 22,604,861.38 28,133,636.38

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS



Cashflow Worksheet - Budget Year (1)01 10017 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 6/8/2016 3:07 PM

ObjectESTIMATES THROUGH THE MONTH

OF JUNEA. BEGINNING CASHB. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTSC. DISBURSEMENTS Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 Books and Supplies 4000-4999 Services 5000-5999 Capital Outlay 6000-6599 Other Outgo 7000-7499 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTSD. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTALLiabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMSE. NET INCREASE/DECREASE (B - C + D)F. ENDING CASH (A + E)

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

March April May June Accruals Adjustments TOTAL BUDGET

28,133,636.38 26,243,256.38 25,698,577.38 27,049,875.68

110,115.00 552,896.00 378,465.00 0.00 7,511,551.00 7,511,551.00(655,000.00) 6,043,625.00 2,015,445.00 810,880.23 23,049,063.00 23,049,063.00

(5,033,949.00) (10,042,845.00) (10,042,845.00)201,500.00 350,250.00 505,250.00 2,318,648.78 5,848,436.00 5,848,436.00658,233.00 700,520.00 2,159,863.00 97,695.50 11,119,352.00 11,119,352.00

1,475,888.00 452,000.00 1,185,236.00 666,645.98 7,437,529.00 7,437,529.00 0.00 0.00 0.00 0.00

1,790,736.00 3,065,342.00 6,244,259.00 3,893,870.49 0.00 0.00 44,923,086.00 44,923,086.00

870,500.00 885,250.00 865,423.00 1,230,458.00 9,754,494.00 9,754,494.001,354,852.00 1,354,789.00 1,354,698.00 1,195,990.00 16,085,263.00 16,085,263.00

593,145.00 593,145.00 593,145.00 1,096,378.00 7,086,925.00 7,086,925.00155,250.00 250,987.00 214,550.70 574,181.00 1,607,379.00 1,607,379.00652,369.00 475,850.00 1,790,144.00 1,855,098.32 13,438,211.00 13,438,211.0030,000.00 25,000.00 25,000.00 32,755.94 385,000.00 385,000.0025,000.00 25,000.00 50,000.00 56,502.00 587,114.00 587,114.00

807,104.00 807,104.00 807,104.00 0.00 0.00

3,681,116.00 3,610,021.00 4,892,960.70 6,848,467.26 0.00 0.00 49,751,490.00 49,751,490.00

0.00 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

0.00 0.00 0.00 0.00

0.000.00 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

(1,890,380.00) (544,679.00) 1,351,298.30 (2,954,596.77) 0.00 0.00 (4,828,404.00) (4,828,404.00)26,243,256.38 25,698,577.38 27,049,875.68 24,095,278.91

24,095,278.91


July 1 Budget2015-16 Estimated Actuals

LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

01 10017 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 6/8/2016 3:10 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 309,243.00 29,798.00 339,041.00 2. State Lottery Revenue 8560 58,636.00 16,578.00 75,214.00 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) 367,879.00 0.00 46,376.00 414,255.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 0.00 0.00 2. Classified Salaries 2000-2999 740.00 740.00 3. Employee Benefits 3000-3999 118.00 118.00 4. Books and Supplies 4000-4999 147,812.00 33,809.00 181,621.00

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 80,317.00 80,317.00

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 ) 228,987.00 0.00 33,809.00 262,796.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 138,892.00 0.00 12,567.00 151,459.00D. COMMENTS:

Data from this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act.

*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 the purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.



Multiyear ProjectionsUnrestricted

01 10017 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: myp (Rev 03/30/2015) Page 1 Printed: 6/8/2016 3:10 PM

DescriptionObjectCodes

2016-17Budget

(Form 01)(A)

%Change

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

2017-18Projection

(C)

%Change

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

2018-19Projection

(E)County Operations Grant ADA (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted from Form A, Line B5) 214,838.12 0.00% 214,838.12 0.00% 214,838.12

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 20,454,407.00 1.11% 20,681,451.00 2.42% 21,181,942.00 2. Federal Revenues 8100-8299 91,155.00 1.11% 92,167.00 2.42% 94,397.00 3. Other State Revenues 8300-8599 427,060.00 1.11% 431,800.00 2.42% 442,250.00 4. Other Local Revenues 8600-8799 3,987,011.00 1.11% 4,031,267.00 2.42% 4,128,823.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 0.00 0.00% 0.00%

6. Total (Sum lines A1 thru A5c) 24,959,633.00 1.11% 25,236,685.00 2.42% 25,847,412.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 6,978,251.00 6,948,053.00

b. Step & Column Adjustment 69,454.00 71,220.00

c. Cost-of-Living Adjustment 200,348.00 239,682.00

d. Other Adjustments (300,000.00) (400,000.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 6,978,251.00 -0.43% 6,948,053.00 -1.28% 6,858,955.00

2. Classified Salaries

a. Base Salaries 11,916,904.00 12,073,098.00




e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 11,916,904.00 1.31% 12,073,098.00 0.69% 12,156,865.00

3. Employee Benefits 3000-3999 4,804,277.00 1.04% 4,854,384.00 2.48% 4,975,000.00

4. Books and Supplies 4000-4999 795,360.00 -5.70% 750,000.00 -6.67% 700,000.00

5. Services and Other Operating Expenditures 5000-5999 4,887,964.00 1.27% 4,950,000.00 0.00% 4,950,000.00

6. Capital Outlay 6000-6999 375,000.00 0.00% 375,000.00 0.00% 375,000.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 14,200.00 0.00% 14,200.00 0.00% 14,200.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (1,128,068.00) 0.00% (1,128,068.00) 0.00% (1,128,068.00)

9. Other Financing Uses a. Transfers Out 7600-7629 807,104.00 3.00% 831,317.00 3.00% 856,257.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 29,450,992.00 0.74% 29,667,984.00 0.30% 29,758,209.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (4,491,359.00) (4,431,299.00) (3,910,797.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 18,696,715.00 14,205,356.00 9,774,057.00

2. Ending Fund Balance (Sum lines C and D1) 14,205,356.00 9,774,057.00 5,863,260.00

3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 35,000.00 35,000.00 35,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 12,677,811.30 8,239,057.00 4,308,260.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 1,492,544.70 1,500,000.00 1,520,000.00

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 14,205,356.00 9,774,057.00 5,863,260.00




01 10017 0000000Form MYP



2016-17Budget

(Form 01)(A)

%Change

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

2017-18Projection

(C)

%Change

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

2018-19Projection

(E)

E. AVAILABLE RESERVES

1. County School Service Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 1,492,544.70 1,500,000.00 1,520,000.00

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

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c) 1,492,544.70 1,500,000.00 1,520,000.00

F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.




01 10017 0000000Form MYP



2016-17Budget

(Form 01)(A)

%Change

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

2017-18Projection

(C)

%Change

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

2018-19Projection

(E)Alameda County Office of Education Multi-Year Projections For the FY 16-17 to 18-19:

Revenue: ADA is being projected to be flat for the next (2) fiscal years Local control Funding Formula: The COE's GAP funding has been met. No additional GAP funds 0% 2017-18 0% 2018-19 Assume ongoing 88% Unduplicated FRPM/EL Eligible Count Assume COLA/growth on Federal and State Categorical programs 0.00% 2016-17 1.11% 2017-18 2.42% 2018-19

Assume reductions of one-time unrestricted State funds of91,951 Educator Effectiveness (16-17) Assume reduction of Federal PY Carryover/Deferred Revenue $450,000 Assume no change in Interest Earning (2016-17 & 2017-18) Assume revenues for Mandated Block Grant at a reduction of 1,077,630 (2016-17) Assume Lottery Funding $140 per annual ADA (Unrestricted) $41 per annual ADA (Restricted)

Assume increase in Restricted Routine Maintenance in 2017-18 of $27,500 Other Local Revenues Assume no change in Unrestricted Local Revenues Assume nochange in Restricted Local Grants at this time. If funding changes, or is reduced/eliminated, expenditures will be adjusted accordingly

Expenditures: Assume step & column for both certificated and classified personnel at approximately 1.04% (2017-18 & 2018-19) Assume reduction of Certificated staff by 300k for 16-17 & 400K for 17-18. The COE will realize these savings through a series of retirements & resignations. Assume reduction of Classified staff by 200k for 16-17 & 200K for 17-18. The COE will realize these savings through a series of retirements & resignations. Assume reduction of workers comp rates in FY 17-18 of 70,000.00

Assume significant decrease in one-time Materials & Supplies expenditures supportedby carryover, Federal & State deferred revenue, and increase of 2% CPI growth(2016-17 & 2017-18) Reduce Services & Other Operating Expenditures supported by carryover, Federal & State deferred revenue, and increase of 2% CPI growth (2016-17 & 2017-18) Assume Capital Outlay expenditures to be flat for both FY 16-17 & 17-18. Assume change in indirect cost rate for FY 2016-17 from 8.71% to 9.37%

Alameda County Office of Education Multi-Year Projections For the FY 16-17 to 18-19:

Revenue: ADA is being projected to be flat for the next (2) fiscal years Local control Funding Formula: The COE's GAP funding has been met. No additional GAP funds 0% 2017-18 0% 2018-19 Assume ongoing 88% Unduplicated FRPM/EL Eligible Count Assume COLA/growth on Federal and State Categorical programs 0.00% 2016-17 1.11% 2017-18 2.42% 2018-19

Assume reductions of one-time unrestricted State funds of91,951 Educator Effectiveness (16-17) Assume reduction of Federal PY Carryover/Deferred Revenue $450,000 Assume no change in Interest Earning (2016-17 & 2017-18) Assume revenues for Mandated Block Grant at a reduction of 1,077,630 (2016-17) Assume Lottery Funding $140 per annual ADA (Unrestricted) $41 per annual ADA (Restricted)

Assume increase in Restricted Routine Maintenance in 2017-18 of $27,500 Other Local Revenues Assume no change in Unrestricted Local Revenues Assume nochange in Restricted Local Grants at this time. If funding changes, or is reduced/eliminated, expenditures will be adjusted accordingly

Expenditures: Assume step & column for both certificated and classified personnel at approximately 1.04% (2017-18 & 2018-19) Assume reduction of Certificated staff by 300k for 16-17 & 400K for 17-18. The COE will realize these savings through a series of retirements & resignations. Assume reduction of Classified staff by 200k for 16-17 & 200K for 17-18. The COE will realize these savings through a series of retirements & resignations. Assume reduction of workers comp rates in FY 17-18 of 70,000.00

Assume significant decrease in one-time Materials & Supplies expenditures supportedby carryover, Federal & State deferred revenue, and increase of 2% CPI growth(2016-17 & 2017-18) Reduce Services & Other Operating Expenditures supported by carryover, Federal & State deferred revenue, and increase of 2% CPI growth (2016-17 & 2017-18) Assume Capital Outlay expenditures to be flat for both FY 16-17 & 17-18. Assume change in indirect cost rate for FY 2016-17 from 8.71% to 9.37%



Multiyear ProjectionsRestricted

01 10017 0000000Form MYP



2016-17Budget

(Form 01)(A)

%Change

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

2017-18Projection

(C)

%Change

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

2018-19Projection

(E)County Operations Grant ADA (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted from Form A, Line B5)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 63,362.00 1.11% 64,065.00 2.42% 65,616.00 2. Federal Revenues 8100-8299 5,757,281.00 0.68% 5,796,673.00 0.00% 5,796,673.00 3. Other State Revenues 8300-8599 10,692,292.00 0.02% 10,694,761.00 0.00% 10,694,761.00 4. Other Local Revenues 8600-8799 3,450,518.00 0.00% 3,450,520.00 0.06% 3,452,520.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 0.00 0.00% 0.00%




a. Base Salaries 2,776,243.00 2,888,403.00



d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 2,776,243.00 4.04% 2,888,403.00 4.53% 3,019,117.00


a. Base Salaries 4,168,359.00 4,295,077.00



d. Other Adjustments



4. Books and Supplies 4000-4999 812,019.00 -59.36% 330,000.00 0.00% 330,000.00

5. Services and Other Operating Expenditures 5000-5999 8,550,247.00 -1.18% 8,449,112.00 0.00% 8,449,112.00

6. Capital Outlay 6000-6999 10,000.00 0.00% 10,000.00 0.00% 10,000.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 572,914.00 -1.13% 566,412.00 0.00% 566,412.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 1,128,068.00 0.00% 1,128,068.00 0.00% 1,128,068.00 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

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

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 20,300,498.00 -1.45% 20,006,786.00 1.46% 20,298,037.00


(Line A6 minus line B11) (337,045.00) (767.00) (288,467.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 4,029,350.00 3,692,305.00 3,691,538.00

2. Ending Fund Balance (Sum lines C and D1) 3,692,305.00 3,691,538.00 3,403,071.00 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 0.00

b. Restricted 9740 3,692,305.00 3,691,538.00 3,403,071.00

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance




Multiyear ProjectionsRestricted

01 10017 0000000Form MYP



2016-17Budget

(Form 01)(A)

%Change

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

2017-18Projection

(C)

%Change

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

2018-19Projection

(E)


1. County School Service Fund

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


(Enter reserve projections for subsequent years 1 and 2

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

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789


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



Multiyear ProjectionsUnrestricted/Restricted

01 10017 0000000Form MYP



2016-17Budget

(Form 01)(A)

%Change

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

2017-18Projection

(C)

%Change

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

2018-19Projection

(E)County Operations Grant ADA (Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted from Form A, Line B5) 214,838.12 0.00% 214,838.12 0.00% 214,838.12(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 20,517,769.00 1.11% 20,745,516.00 2.42% 21,247,558.00 2. Federal Revenues 8100-8299 5,848,436.00 0.69% 5,888,840.00 0.04% 5,891,070.00 3. Other State Revenues 8300-8599 11,119,352.00 0.06% 11,126,561.00 0.09% 11,137,011.00 4. Other Local Revenues 8600-8799 7,437,529.00 0.60% 7,481,787.00 1.33% 7,581,343.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00




a. Base Salaries 9,754,494.00 9,836,456.00




e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 9,754,494.00 0.84% 9,836,456.00 0.42% 9,878,072.00


a. Base Salaries 16,085,263.00 16,368,175.00






4. Books and Supplies 4000-4999 1,607,379.00 -32.81% 1,080,000.00 -4.63% 1,030,000.00

5. Services and Other Operating Expenditures 5000-5999 13,438,211.00 -0.29% 13,399,112.00 0.00% 13,399,112.00

6. Capital Outlay 6000-6999 385,000.00 0.00% 385,000.00 0.00% 385,000.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 587,114.00 -1.11% 580,612.00 0.00% 580,612.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.00 9. Other Financing Uses a. Transfers Out 7600-7629 807,104.00 3.00% 831,317.00 3.00% 856,257.00

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

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 49,751,490.00 -0.15% 49,674,770.00 0.77% 50,056,246.00


(Line A6 minus line B11) (4,828,404.00) (4,432,066.00) (4,199,264.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 22,726,065.00 17,897,661.00 13,465,595.00 2. Ending Fund Balance (Sum lines C and D1) 17,897,661.00 13,465,595.00 9,266,331.00 3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 35,000.00 35,000.00 35,000.00 b. Restricted 9740 3,692,305.00 3,691,538.00 3,403,071.00 c. Committed 1. Stabilization Arrangements 9750 0.00 0.00 0.00 2. Other Commitments 9760 0.00 0.00 0.00 d. Assigned 9780 12,677,811.30 8,239,057.00 4,308,260.00

e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 1,492,544.70 1,500,000.00 1,520,000.00 2. Unassigned/Unappropriated 9790 0.00 0.00 0.00 f. Total Components of Ending Fund Balance




Multiyear ProjectionsUnrestricted/Restricted

01 10017 0000000Form MYP



2016-17Budget

(Form 01)(A)

%Change

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

2017-18Projection

(C)

%Change

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

2018-19Projection

(E)


1. County School Service Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 1,492,544.70 1,500,000.00 1,520,000.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00

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

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 1,492,544.70 1,500,000.00 1,520,000.00

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.00% 3.02% 3.04%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For counties that serve as the administrative unit (AU) of a

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? Yes

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

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

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00

2. County Office's Total Expenditures and Other Financing Uses

Used to determine the reserve standard percentage level on line F3d

(Line B11, plus line F1b2 if line F1a is No) 49,751,490.00 49,674,770.00 50,056,246.00

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 49,751,490.00 49,674,770.00 50,056,246.00

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

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 49,751,490.00 49,674,770.00 50,056,246.00

d. Reserve Standard Percentage Level

(Refer to Form 01CS, Criterion 8 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 1,492,544.70 1,490,243.10 1,501,687.38

f. Reserve Standard - By Amount

(Refer to Form 01CS, Criterion 8 for calculation details) 587,000.00 587,000.00 587,000.00

g. Reserve Standard (Greater of Line F3e or F3f) 1,492,544.70 1,490,243.10 1,501,687.38

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



No Child Left Behind Maintenance of Effort Expenditures01 10017 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: ncmoe (Rev 03/18/2015) Page 1 Printed: 6/8/2016 3:11 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2015-16Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 56,109,354.00

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 6,523,307.00

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 695,849.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 488,007.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 5,204,627.00

5. Interfund Transfers Out All 9300 7600-7629 515,161.00

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 574,942.00

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) 7,478,586.00

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 0.00

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) 42,107,461.00




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 B1d and C9)

2,651.92B. Expenditures per ADA (Line I.E divided by Line II.A) 15,878.10

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.)

31,724,711.86 66,960.851. 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) 31,724,711.86 66,960.85

B. Required effort (Line A.2 times 90%) 28,552,240.67 60,264.77

C. Current year expenditures (Line I.E and Line II.B) 42,107,461.00 15,878.10

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 44,386.67

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% 73.65%




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



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

01 10017 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: siaa (Rev 03/23/2016) Page 1 of 2 Printed: 6/8/2016 3:12 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 COUNTY SCHOOL SERVICE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 515,161.00 Fund Reconciliation 0.00 0.0009 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0016 FOREST RESERVE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 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




01 10017 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: siaa (Rev 03/23/2016) Page 2 of 2 Printed: 6/8/2016 3:12 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 515,161.00 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 0.00 0.00 0.00 0.00 515,161.00 515,161.00 0.00 0.00




01 10017 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: siab (Rev 03/23/2016) Page 1 of 2 Printed: 6/8/2016 3:13 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

01 COUNTY SCHOOL SERVICE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 807,104.00 Fund Reconciliation09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation16 FOREST RESERVE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation




01 10017 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: siab (Rev 03/23/2016) Page 2 of 2 Printed: 6/8/2016 3:13 PM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 807,104.00 0.00 Fund Reconciliation71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 0.00 0.00 0.00 0.00 807,104.00 807,104.00


2016-17 July 1 BudgetCounty School Service Fund

County Office of Education Criteria and Standards Review01 10017 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2016.1.0File: cs-b (Rev 04/01/2016) Page 1 of 25 Printed: 6/8/2016 3:13 PM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

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

Percentage Level County Operations Grant ADA3.0% 0 to 6,9992.0% 7,000 to 59,9991.0% 60,000 and over

County Office ADA (Form A, Estimated Funded ADA column, Line B5): 214,838

County Office County Operations Grant ADA Standard Percentage Level: 1.0%

1A-1. Calculating the County Office's County Operat ions Grant ADA Variances

DATA ENTRY: For the Third Prior Year, enter data in the Revenue Limit Countywide Other Purpose ADA in the Original Budget column. For the Second and First Prior Years, enter theCounty Operations Grant Funded ADA in the Original Budget column. All other data are extracted or calculated

Revenue Limit Countywide Other Purpose ADA/County Operations Grant Funded ADA

Original Budget Estimated/Unaudited ActualsADA Variance Level(If Budget is greater

Fiscal Year (Form A, Line 27/Form A, Line B5) than Actuals, else N/A) StatusThird Prior Year (2013-14) 231,655.64 100.0% Not MetSecond Prior Year (2014-15) 234,542.72 213,393.00 9.0% Not MetFirst Prior Year (2015-16) 216,038.83 214,838.12 0.6% Met

1A-2. Comparison of County Office County Operations Grant ADA to the Standard

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

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

Explanation:(required if NOT met)

The COE has seen a steady decline in ADA over the past several fiscal years. Although we are projecting the ADA to be flat for the FY 16-17 schoolyear we are monitoring the situation closely.

1b. STANDARD NOT MET - Projected County Operations Grant ADA was estimated above the standard for two or more of the previous three years. Provide reasons for theoverestimate, a description of the methods and assumptions used in projecting ADA, and what changes will be made to improve the accuracy of projections in this area.


The COE has seen a steady decline in ADA over the past several fiscal years. Although we are projecting the ADA to be flat for the FY 16-17 to 18-19 fiscal year recent trends show we may see an increase in ADA in the near future. We will revisit theCounty operated ADA again at 1st Interim.




Form 01CS


1. CRITERION: Average Daily Attendance (continued)

B. STANDARD: Projected ADA for county operated programs for any of the budget year or two subsequent fiscal years has not increased from the historical average from the three prior fiscal years by more than two percent (2%) each year.

1B-1. Calculating the County Office's Historical Av erage Projected ADA for County Operated Programs

DATA ENTRY: All data are extracted or calculated.

Average Daily Attendance (Form A, Estimated Actuals, Funded ADA)

County and Charter School District Funded Charter School ADA and CharterAlternative Education Grant ADA County Program ADA School Funded County Program ADA

(Form A, Lines B1e and C2e) (Form A, Line B2f) County Operations Grant ADA (Form A, Lines C1 and C3f)Fiscal Year (Form A, Lines B1d, C2d, C6d) (Form A, Line B2g) (Form A, Line B5) (Form A, Lines C1, C3f, C5, C7f)

Third Prior Year (2013-14) 542.37 3,316.82Second Prior Year (2014-15) 473.78 213,393.00 3,296.09First Prior Year (2015-16) 391.92 0.00 214,838.12 2,260.00

Historical Average: 469.36 0.00 142,743.71 2,957.64

County Office's County Operated Programs ADA Standa rd:Budget Year (2016-17)

(historical average plus 2%): 478.75 0.00 145,598.58 3,016.791st Subsequent Year (2017-18)

(historical average plus 4%): 488.13 0.00 148,453.46 3,075.952nd Subsequent year (2018-19)

(historical average plus 6%): 497.52 0.00 151,308.33 3,135.10

1B-2. Calculating the County Office's Projected ADA for County Operated Programs

DATA ENTRY: Budget year data will be extracted from Form A. Enter the remaining data in each of the 1st and 2nd Subsequent Years. If Form MYP exists, County Operations Grant ADAwill be extracted for the two subsequent fiscal years.

Average Daily Attendance (Form A, Estimated Funded ADA)Charter School ADA

County and Charter School District Funded and Charter School FundedAlternative Education Grant ADA County Program ADA County Operations Grant ADA County Program ADA

Fiscal Year (Form A, Lines B1d, C2d, C6d) (Form A, Line B2g) (Form A, Line B5) (Form A, Lines C1, C3f, C5, C7f)Budget Year (2016-17) 391.92 0.00 214,838.12 2,260.001st Subsequent Year (2017-18) 391.92 0.00 214,838.12 2,260.002nd Subsequent Year (2018-19) 391.92 0.00 214,838.12 2,260.00

Status: Met Met Not Met Met

1B-3. Comparison of County Office Projected County Operated Programs ADA to the Standard


1a. STANDARD NOT MET - Projected ADA for county operated programs is above the standard for one or more of the budget or two subsequent fiscal years. Provide reasons whythe projection(s) exceed the standard, a description of the methods and assumptions used in projecting ADA, and what changes, if any, will be made to bring the projected ADAwithin the standard.


The COE has seen a steady decline in ADA over the past several fiscal years. Although we are projecting the ADA to be flat for the FY 16-17 schoolyear we are still monitoring the situation closely.




Form 01CS


2. CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed fromthe prior fiscal year by more than the change in population, plus the county office's gap funding or its cost-of-living adjustment (COLA)¹ plus or minusone percent.

For excess property tax counties, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property taxrevenues plus or minus one percent.

¹ County offices that are already at or above their LCFF target funding level receive no gap funding. These county offices have a COLA applied totheir LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of thefunding formula.

2A. Calculating the County Office's LCFF Revenue St andard

This criterion is disabled for county offices of education during transition to full LCFF implementation.

2B. Alternate Revenue Limit Standard - Excess Prope rty Tax


2C. Calculating the County Office's Projected Chang e in LCFF Revenue

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

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year(2015-16) (2016-17) (2017-18) (2018-19)

1. LCFF Revenue

(Fund 01, Objects 8011,8012, 8020-8089) 30,558,608.00 30,560,614.00 30,899,837.00 31,647,613.00

County Office's Projected Change in LCFF Revenue: 0.01% 1.11% 2.42%

This criterion is disabled for county offices of education during transition to full LCFF implementation. The percentages are used in Criteria 3 and 4.

2D. Comparison of County Office LCFF Revenue to the Standard





Form 01CS


3. CRITERION: Salaries and Benefits

STANDARD: Projected total salaries and benefits for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal yearamount by more than the change in funded COLA plus or minus five percent.

It is likely that for many county offices the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certainrevenues that were restricted prior to the LCFF are now unrestricted within the LCFF.

3A. Calculating the County Office's Salaries and Be nefits Standard Percentages


Budget Year 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19)

1. County Office's Change in Funding Level(Criterion 2C): 0.01% 1.11% 2.42%

2. County Office's Salaries and Benefits Standard(Line 1, plus/minus 5%): -4.99% to 5.01% -3.89% to 6.11% -2.58% to 7.42%

3B. Calculating the County Office's Projected Chang e in Salaries and Benefits

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

Salaries and Benefits(Form 01, Objects 1000-3999) Percent Change

Fiscal Year (Form MYP, Lines B1-B3) Over Previous Year Status

First Prior Year (2015-16) 32,741,282.00Budget Year (2016-17) 32,926,682.00 0.57% Met1st Subsequent Year (2017-18) 33,398,729.00 1.43% Met2nd Subsequent Year (2018-19) 33,805,265.00 1.22% Met

3C. Comparison of County Office Change in Salaries and Benefits to the Standard


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





Form 01CS


4. CRITERION: Other Revenues and Expenditures

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

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

4A. Calculating the County Office's Other Revenues and Expenditures Standard Percentage Ranges

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

(2016-17) (2017-18) (2018-19)1. County Office's Change in Funding Level

(Criterion 2C): 0.01% 1.11% 2.42%2. County Office's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -9.99% to 10.01% -8.89% to 11.11% -7.58% to 12.42%3. County Office's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -4.99% to 5.01% -3.89% to 6.11% -2.58% to 7.42%

4B. Calculating the County Office's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 4A, Line 3)

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

Explanations must be entered for each category if the percent change for any year exceeds the county office's explanation percentage range.Percent Change Change Is Outside

Object Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)First Prior Year (2015-16) 6,704,548.00Budget Year (2016-17) 5,848,436.00 -12.77% Yes1st Subsequent Year (2017-18) 5,888,840.00 0.69% No2nd Subsequent Year (2018-19) 5,891,070.00 0.04% No

Explanation:(required if Yes)

Federal Revenue is down as a result of decreased entitlements from Title I, Part(D), SPFII,STAARTS & Carol White. In addition to lost revnue fromthe FY 15-16 adopted budget amount are carryovers from prior years that are not included in the budget.These carryover dollars will be added to thebudget during 1st interim after the COE has closed the books for FY 15-16, and has an accurate figure (if any) to book as prior year revenue.

Other State Revenue (Fund 01, Objects 8300-8599) (F orm MYP, Line A3)First Prior Year (2015-16) 17,397,709.00Budget Year (2016-17) 11,119,352.00 -36.09% Yes1st Subsequent Year (2017-18) 11,126,561.00 0.06% No2nd Subsequent Year (2018-19) 11,137,011.00 0.09% No


Other State Revenue is down as a result of a number of grants that have come to term. The QRIS grant decreased by 4.8 million in addition to othersmaller State funded grants. The impact on the reserve was minimal as 95% of the funds lost were passthrough. In addition we also will not recieve1.07 million of mandated cost revenue recieved in FY 15-16.

Other Local Revenue (Fund 01, Objects 8600-8799) (F orm MYP, Line A4)First Prior Year (2015-16) 8,923,830.00Budget Year (2016-17) 7,437,529.00 -16.66% Yes1st Subsequent Year (2017-18) 7,481,787.00 0.60% No2nd Subsequent Year (2018-19) 7,581,343.00 1.33% No


Other local revenue is down as a result of several local grants coming to term. In addition, we have not booked the FY 15-16 carryover for most ofthe local programs. We will update the budgets to include carryover at 1st interim once we have an accurate figure.

Books and Supplies (Fund 01, Objects 4000-4999) (Fo rm MYP, Line B4)First Prior Year (2015-16) 1,633,455.00Budget Year (2016-17) 1,607,379.00 -1.60% No1st Subsequent Year (2017-18) 1,080,000.00 -32.81% Yes2nd Subsequent Year (2018-19) 1,030,000.00 -4.63% Yes


Books and supplies are down as a result of several restricted and unrestricted local grants coming to term. The expenses assocoaited with thesefunding sources have been adjusted to reflect the new projected revenue.




Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)First Prior Year (2015-16) 15,300,131.00Budget Year (2016-17) 13,438,211.00 -12.17% Yes1st Subsequent Year (2017-18) 13,399,112.00 -0.29% No2nd Subsequent Year (2018-19) 13,399,112.00 0.00% No


Services and other operating expenses are down as a result of the COE having several federal and state grants come to term. Most of the reductionin expenses for FY 16-17 are a direct result of the programs ending.

4C. Calculating the County Office's Change in Total Operating Revenues and Expenditures (Section 4A, Line 2)


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Section 4B)First Prior Year (2015-16) 33,026,087.00Budget Year (2016-17) 24,405,317.00 -26.10% Not Met1st Subsequent Year (2017-18) 24,497,188.00 0.38% Met2nd Subsequent Year (2018-19) 24,609,424.00 0.46% Met

Total Books and Supplies, and Services and Other Op erating Expenditures (Section 4B)First Prior Year (2015-16) 16,933,586.00Budget Year (2016-17) 15,045,590.00 -11.15% Not Met1st Subsequent Year (2017-18) 14,479,112.00 -3.77% Met2nd Subsequent Year (2018-19) 14,429,112.00 -0.35% Met

4D. Comparison of County Office Total Operating Rev enues and Expenditures to the Standard Percentage R ange

DATA ENTRY: Explanations are linked from Section 4B if the status in Section 4C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons forthe projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenueswithin the standard must be entered in Section 4B above and will also display in the explanation box below.

Explanation:Federal Revenue(linked from 4B

if NOT met)

Federal Revenue is down as a result of decreased entitlements from Title I, Part(D), SPFII,STAARTS & Carol White. In addition to lost revnue fromthe FY 15-16 adopted budget amount are carryovers from prior years that are not included in the budget.These carryover dollars will be added to thebudget during 1st interim after the COE has closed the books for FY 15-16, and has an accurate figure (if any) to book as prior year revenue.

Explanation:Other State Revenue

(linked from 4Bif NOT met)

Other State Revenue is down as a result of a number of grants that have come to term. The QRIS grant decreased by 4.8 million in addition to othersmaller State funded grants. The impact on the reserve was minimal as 95% of the funds lost were passthrough. In addition we also will not recieve1.07 million of mandated cost revenue recieved in FY 15-16.

Explanation:Other Local Revenue


Other local revenue is down as a result of several local grants coming to term. In addition, we have not booked the FY 15-16 carryover for most ofthe local programs. We will update the budgets to include carryover at 1st interim once we have an accurate figure.

1b. STANDARD NOT MET - Projected total operating expenditures changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditureswithin the standard must be entered in Section 4B above and will also display in explanation box below.

Explanation:Books and Supplies


Books and supplies are down as a result of several restricted and unrestricted local grants coming to term. The expenses assocoaited with thesefunding sources have been adjusted to reflect the new projected revenue.

Explanation:Services and Other Exps


Services and other operating expenses are down as a result of the COE having several federal and state grants come to term. Most of the reductionin expenses for FY 16-17 are a direct result of the programs ending.




Form 01CS


5. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education CodeSection 17070.75, if applicable, and that the county office is providing adequately to preserve the functionality of its facilities for their normal life inaccordance with Education Code sections 52066(d)(1) and 17002(d)(1).

Determining the County Office's Compliance with the Contribution Requirement for EC Section 17070.75, as amended by AB 104 (Chapter 13, Statutes of 2015) ,effective 2015-16 and 2016-17 - Ongoing and Major M aintenance/Restricted Maintenance Account (OMMA/RMA )

NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the county office to deposit into the account, for the 2015-16 and 2016-17 fiscal years, a minimum amount that isthe lesser of 3% of the total unrestricted general fund expenditures and other financing uses for that fiscal year or the amount that the county office deposited intothe account for the 2014-15 fiscal year.

DATA ENTRY: All data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable.

BudgetedUnrestricted Expenditures 3% of Total Current Year Requiredand Other Financing Uses General Fund Expenditures Minimum Contribution/

(Form 01, Resources 0000-1999, and Other Financing Uses Amount Deposited¹ Lesser of Current Year orObjects 1000-7999) (Unrestricted Budget times 3%) for 2014-15 Fiscal Year 2014-15 Fiscal Year

Ongoing and Major Maintenance/Restricted Maintenance Account 29,450,992.00 883,529.76 883,529.76

Budgeted Contribution ¹to the Ongoing and Major

Maintenance Account Status

0.00 Not Met

¹ Fund 01, Resource 8150, Objects 8900-8999

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

X Not applicable (county office does not participate in the Leroy F. Greene School Facilities Act of 1998) Other (explanation must be provided)

Explanation:(required if NOT metand Other is marked)




Form 01CS


6. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources), as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the countyoffice's available reserves¹ as a percentage of total expenditures and other financing uses², in two out of three prior fiscal years.

6A. Calculating the County Office's Deficit Spendin g Standard Percentage Levels

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

(2013-14) (2014-15) (2015-16)1. County Office's Available Reserve Amounts (resources 0000-1999)

a. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 2,832,586.38 3,479,441.18 1,492,544.70b. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 0.00 1,606,873.60 0.00c. Negative County School Service Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (0.01) 0.00 0.00d. Available Reserves (Lines 1a through 1c) 2,832,586.37 5,086,314.78 1,492,544.70

2. Expenditures and Other Financing Usesa. County Office's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 39,840,907.65 39,550,986.78 56,109,354.00b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00 0.00 0.00c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b) 39,840,907.65 39,550,986.78 56,109,354.00

3. County Office's Available Reserve Percentage(Line 1d divided by Line 2c) 7.1% 12.9% 2.7%

County Office's Deficit Spending Standard Percentag e Levels(Line 3 times 1/3): 2.4% 4.3% 0.9%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties andthe Unassigned/Unappropriated accounts in the County School Service Fund and the SpecialReserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the County School Service Fund.

² A county office of education that is the Administrative Unit (AU) of a Special Education Local Plan Area(SELPA) may exclude from its expenditures the distribution of funds to its participating members.

6B. Calculating the County Office's Deficit Spendin g Percentages

DATA ENTRY: All data are extracted or calculated. Net Change in Total Unrestricted Expenditures Deficit Spending Level

Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted FundFiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) Status

Third Prior Year (2013-14) (99,028.30) 19,734,167.76 0.5% MetSecond Prior Year (2014-15) (849,785.51) 25,727,217.15 3.3% MetFirst Prior Year (2015-16) (2,631,092.00) 29,039,535.00 9.1% Not MetBudget Year (2016-17) (Information only) (4,491,359.00) 29,450,992.00

6C. Comparison of County Office Deficit Spending to the Standard


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


Alameda County Office of Education will propose a deficited budget for the FY 16-17. We are aware of the situation and have began addressing theissue by: Offering a retirement incentive. Not filling all vacant posotions. Reducing operating and supplies cost.




Form 01CS


7. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted county school service fund balance has not been overestimated for two out of three prior fiscal yearsby more than the following percentage levels:

County Office Total ExpendituresPercentage Level ¹ and Other Financing Uses ²

1.7% 0 to $5,865,9991.3% $5,866,000 to $14,662,9991.0% $14,663,000 to $65,989,0000.7% $65,989,001 and over

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

² A county office of education that is the Administrative Unit of a Special Education Local Plan Area mayexclude from its expenditures the distribution of funds to its participating members.

County Office's Expenditures and Other Financing Uses (Criterion 8A1), plus SELPA Pass-through

(Criterion 7A2b) if Criterion 7A, Line 1 is No: 49,751,490

County Office's Fund Balance Standard Percentage Le vel: 1.0%

7A. Calculating the County Office's Special Educati on Pass-through Exclusions (only for county offices that serve as the AU of a SELPA)

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

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

1. Do you choose to exclude pass-through funds distributed to SELPA members from the calculations for fund balance and reserves? Yes

2. If you are the SELPA AU and are excluding special education pass-through funds:a. Enter the name(s) of the SELPA(s):


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

7B. Calculating the County Office's Unrestricted Co unty School Service Fund Beginning Balance Percenta ges

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

Unrestricted County School Service Fund Beginning Balance ³ Beginning Fund Balance(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) StatusThird Prior Year (2013-14) 21,221,149.00 22,276,620.41 N/A MetSecond Prior Year (2014-15) 20,391,903.00 22,177,592.11 N/A MetFirst Prior Year (2015-16) 20,347,596.00 21,327,807.00 N/A MetBudget Year (2016-17) (Information only) 18,696,715.00

³ Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

7C. Comparison of County Office Unrestricted Beginn ing Fund Balance to the Standard


1a. STANDARD MET - Unrestricted county school service fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of theprevious three years.





Form 01CS


8. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts asapplied to total expenditures and other financing uses²:

County Office Total ExpendituresPercentage Level³ and Other Financing Uses ³

5% or $66,000 (greater of) 0 to $5,865,9994% or $293,000 (greater of) $5,866,000 to $14,662,9993% or $587,000 (greater of) $14,663,000 to $65,989,0002% or $1,980,000 (greater of) $65,989,001 and over

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the County School Service Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the County School Service Fund.

² A county office of education that is the Administrative Unit of a Special Education Local Plan Area mayexclude from its expenditures the distribution of funds to its participating members.

³ Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 2557), rounded to the nearest thousand.


County Office's Expenditures and Other Financing Uses (Criterion 8A1), plus SELPA Pass-through

(Criterion 7A2b) if Criterion 7A, Line 1 is No: 49,751,490 49,674,770 50,056,246

County Office's Reserve Standard Percentage Level: 3% 3% 3%




Form 01CS


8A. Calculating the County Office's Reserve Standar d

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


1. Expenditures and Other Financing Uses(Fund 01, objects 1000-7999) (Form MYP, Line B11) 49,751,490.00 49,674,770.00 50,056,246.00

2. Plus: Special Education Pass-through(Criterion 7A, Line 2b if Criterion 7A, Line 1 is No) 0.00

3. Total Expenditures and Other Financing Uses(Line A1 plus Line A2) 49,751,490.00 49,674,770.00 50,056,246.00

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

(Line A3 times Line A4) 1,492,544.70 1,490,243.10 1,501,687.386. Reserve Standard - by Amount

(From percentage level chart above) 587,000.00 587,000.00 587,000.007. County Office's Reserve Standard

(Greater of Line A5 or Line A6) 1,492,544.70 1,490,243.10 1,501,687.38

8B. Calculating the County Office's Budgeted Reserv e Amount

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

Reserve Amounts(Unrestricted resources 0000-1999 except lines 4, 8, and 9):

Budget Year(2016-17)

1st Subsequent Year(2017-18)

2nd Subsequent Year(2018-19)

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

2. County School Service Fund - Reserve for Economic Uncertainties(Fund 01, Object 9789) (Form MYP, Line E1b) 1,492,544.70 1,500,000.00 1,520,000.00

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

4. County School Service Fund - Negative Ending Balances in RestrictedResources (Fund 01, Object 979Z, if negative, for each

of resources 2000-9999) (Form MYP, Line E1d) 0.00 0.00 0.005. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a) 0.006. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b) 0.007. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c) 0.008. County Office's Budgeted Reserve Amount

(Lines B1 thru B7) 1,492,544.70 1,500,000.00 1,520,000.009. County Office's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 8A, Line 3) 3.00% 3.02% 3.04%County Office's Reserve Standard

(Section 8A, Line 7): 1,492,544.70 1,490,243.10 1,501,687.38

Status: Met Met Met

8C. Comparison of County Office Reserve Amount to t he Standard


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





Form 01CS


SUPPLEMENTAL INFORMATION

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

S1. Contingent Liabilities

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

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

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your county office have ongoing county school service fund expenditures in the budget in excess of one percent of the total county school service fund expenditures that are funded with one-time resources? No

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

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your county office have large non-recurring county school service fund expenditures that are funded with ongoing county school service fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

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

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




Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the county school service fund to restricted resources in the county school service fund for the budget year and twosubsequent fiscal years. Provide an explanation if contributions have changed from prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation shouldinclude whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the county school service fund to cover operating deficits in either the county school service fund or any other fund for the budget year andtwo subsequent fiscal years. Provide an explanation if transfers have changed from prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation shouldinclude whether transfers are ongoing or one-time in nature.

Estimate the impact of any capital projects on the county school service fund operational budget.

County Office's Contributions and Transfers Standar d:-10.0% to +10.0%

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

S5A. Identification of the County Office's Projecte d Contributions, Transfers, and Capital Projects th at may Impact the County School Service Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. ForTransfers In and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MYPdoes not exist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted County School Service F und (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2015-16) 0.00Budget Year (2016-17) 0.00 0.00 0.0% Met1st Subsequent Year (2017-18) 0.00 0.00 0.0% Met2nd Subsequent Year (2018-19) 0.00 0.00 0.0% Met

1b. Transfers In, County School Service Fund *First Prior Year (2015-16) 0.00Budget Year (2016-17) 0.00 0.00 0.0% Met1st Subsequent Year (2017-18) 0.00 0.00 0.0% Met2nd Subsequent Year (2018-19) 0.00 0.00 0.0% Met

1c. Transfers Out, County School Service Fund *First Prior Year (2015-16) 807,104.00Budget Year (2016-17) 807,104.00 0.00 0.0% Met1st Subsequent Year (2017-18) 831,317.00 24,213.00 3.0% Met2nd Subsequent Year (2018-19) 856,257.00 24,940.00 3.0% Met

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

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

S5B. Status of the County Office's Projected Contri butions, Transfers, and Capital Projects

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

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


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





Form 01CS


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


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

Project Information:(required if YES)




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the budget year and two subsequent fiscal years. Explain how any increase in annualpayments will be funded.

Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

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

S6A. Identification of the County Office's Long-ter m Commitments

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

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

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefitsother than pensions (OPEB); OPEB is disclosed in Criterion S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2016

Capital LeasesCertificates of ParticipationGeneral Obligation BondsSupp Early Retirement ProgramState School Building LoansCompensated Absences Fund 01 Objects 8011,8660,8689,8699 1,087,287

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

TOTAL: 1,087,287

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year(2015-16) (2016-17) (2017-18) (2018-19)

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

Capital LeasesCertificates of ParticipationGeneral Obligation BondsSupp Early Retirement ProgramState School Building LoansCompensated Absences 96,409 96,409 95,000 94,000

Other Long-term Commitments (continued):

Total Annual Payments: 96,409 96,409 95,000 94,000Has total annual payment increased over prior year (2015-16)? No No No




Form 01CS


S6B. Comparison of County Office's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

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

Explanation:(required if Yes to increase in total annual payments)

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

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

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

No

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





Form 01CS


S7. Unfunded Liabilities

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

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

S7A. Identification of the County Office's Estimate d Unfunded Liability for Postemployment Benefits Ot her than Pensions (OPEB)

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

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

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

b. Do benefits continue past age 65? No

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

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

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Government Fund government fund 0 0

4. OPEB Liabilitiesa. OPEB actuarial accrued liability (AAL) 7,210,465.00b. OPEB unfunded actuarial accrued liability (UAAL) 442,662.00c. Are AAL and UAAL based on the county office's estimate or an actuarial valuation? Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jul 01, 2015

Budget Year 1st Subsequent Year 2nd Subsequent Year5. OPEB Contributions (2016-17) (2017-18) (2018-19)

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method 874,095.00 874,095.00 874,095.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 838,080.00 844,710.00 886,945.00c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 333,744.00 377,823.00 367,484.00d. Number of retirees receiving OPEB benefits 43 48 53




Form 01CS


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

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

1. Does your county office operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do notinclude OPEB, which is covered in Section 7A) (If No, skip items 2-4)

No

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

3. Self-Insurance Liabilities

a. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs

4. Self-Insurance Contributions Budget Year 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19)

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




Form 01CS


S8. Status of Labor Agreements

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

If salary and benefit negotiations are not finalize d at budget adoption, upon settlement with certific ated or classified staff:

The county office of education must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs,and provide the California Department of Education (CDE) with an analysis of the cost of the settlement and its impact on the operating budget.

The CDE shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the governing boardand the county superintendent of schools.

S8A. Cost Analysis of County Office's Labor Agreeme nts - Certificated (Non-management) Employees

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

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year(2015-16) (2016-17) (2017-18) (2018-19)

Number of certificated (non-management)full-time-equivalent (FTE) positions 43.9 36.9 36.9 36.9

Certificated (Non-management) Salary and Benefit Ne gotiations1. Are salary and benefit negotiations settled for the budget year? Yes

If Yes, and the corresponding public disclosure documentshave not been filed with the CDE, complete questions 2-4.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 5 and 6.

Negotiations Settled2. Per Government Code Section 3547.5(a), date of public

disclosure board meeting: Mar 08, 2016

3. Period covered by the agreement: Begin Date: Jul 01, 2015 End Date: Jun 30, 2018

4. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year(2016-17) (2017-18) (2018-19)

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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement 177,000 183,000 183,000

% change in salary schedule from prior year(may enter text, such as "Reopener") 3.0% 3.5% 0.0%

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled5. Cost of a one percent increase in salary and statutory benefits


6. Amount included for any tentative salary schedule increases




Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H &W) Benefits (2016-17) (2017-18) (2018-19)

1. Are costs of H&W benefit changes included in the budget and MYPs?

2. Total cost of H&W benefits3. Percent of H&W cost paid by employer4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlement sAre any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjus tments (2016-17) (2017-18) (2018-19)

1. Are step & column adjustments included in the budget and MYPs?2. Cost of step & column adjustments3. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs an d retirements) (2016-17) (2017-18) (2018-19)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs?

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




Form 01CS


S8B. Cost Analysis of County Office's Labor Agreeme nts - Classified (Non-management) Employees



Number of classified (non-management)FTE positions 133.9 132.1 132.1 132.1

Classified (Non-management) Salary and Benefit Nego tiations1. Are salary and benefit negotiations settled for the budget year? Yes

If Yes, and the corresponding public disclosure documentshave not been filed with the CDE, complete questions 2-4.


Negotiations Settled2. Per Government Code Section 3547.5(a), date of public disclosure

board meeting: Apr 12, 2016

3. Period covered by the agreement: Begin Date: Jul 01, 2015 End Date: Jun 30, 2018


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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement 241,000 244,250 244,250

% change in salary schedule from prior year(may enter text, such as "Reopener") 2.0% 1.4% 0.0%

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

5. Cost of a one percent increase in salary and statutory benefits






Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W ) Benefits (2016-17) (2017-18) (2018-19)



Classified (Non-management) Prior Year SettlementsAre any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustm ents (2016-17) (2017-18) (2018-19)


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs?

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




Form 01CS


S8C. Cost Analysis of County Office's Labor Agreeme nts - Management/Supervisor/Confidential Employees



Number of management, supervisor, andconfidential FTE positions 78.5 73.6 73.6 73.6

Management/Supervisor/Confidential Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? n/a

If Yes, complete question 2.


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


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

Total cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

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



Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)



Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2016-17) (2017-18) (2018-19)


Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2016-17) (2017-18) (2018-19)

1. Are costs of other benefits included in the budget and MYPs?2. Total cost of other benefits3. Percent change in cost of other benefits over prior year




Form 01CS


S9. Local Control and Accountability Plan (LCAP)

Confirm that the county office of education's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

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

1. Did or will the county office of education's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year? Yes

2. Approval date for adoption of the LCAP or approval of an update to the LCAP. Jun 28, 2016

S10. LCAP Expenditures

Confirm that the county office of education's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the county office of education's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as Yesdescribed in the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures?




Form 01CS


ADDITIONAL FISCAL INDICATORS

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

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A8 except item A3, which is automatically completed based on data in Criterion 1.

A1. Do cash flow projections show that the county office will end the budget year with anegative cash balance in the county school service fund? No

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

A3. Is the County Operations Grant ADA decreasing in both the prior fiscal year and budget year? (Data fromCriterion 1, Sections 1B-1 and 1B-2, County Operations Grant ADA column, are used to determineYes or No) No

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

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

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

A7. Does the county office have any reports that indicate fiscal distress?(If Yes, provide copies to CDE) No

A8. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? Yes

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

Comments:(optional)

Alameda County Office of Education has a new Associate Superintendent. Gary L. Jones was hired effective August 6, 2015.

End of County Office Budget Criteria and Standards Review

2016 17 budget - acoearchive.acoe.org/business/acoe-budget-fy2016-17.pdf · 2016-06-30 · 2016 -...

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