R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals DetailCover 8/26/2014 7:24 PM

Camarillo, CA 93012Phone: (805) 383-1972 Fax: (805) 383-1973

e-mail: chansen@vcoe.org

Unaudited Actuals Detail

Prepared By:Cynthia Hansen

Ventura County Schools Business Services Authority5189 Verdugo Way

2013/2014

Somis Union School District5268 North Street

Somis, California 93066Phone (805) 386-5711www.somisusd.org

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General Fund Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Ending Fund Balance Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Revenue Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Expenditure Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Enrollment History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Enrollment/Attendance Trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Local Control Funding Formula. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

General Fund Categoricals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Facilities Matrix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

General Fund Multiyear Comparison . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Somis Union School District2013/2014 Unaudited Actuals

Table of Contents

Fund Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Budget Snapshot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Somis Union School District2013/2014 FUND SUMMARY AS OF UNAUDITED ACTUALS

Other Net Increase/ Beginning Ending % ChangeSources/ (Decrease) to Fund Fund From

Fund Fund Description Revenues Expenditures (Uses) Fund Balance Balance Balance Prior Year010 General 2,327,330$ 2,697,893$ 18,873$ (351,690)$ 2,303,359$ 1,951,669$ -15.27%130 Cafeteria 95,554 88,594 6,961 21,983 28,943 31.66%140 Deferred Maintenance 128 26,866 - (26,738) 43,638 16,901 -61.27%150 Pupil Transp. Equipment 367 - - 367 89,071 89,438 0.41%*171 Special Reserve: Foundation 267 - - 267 64,796 65,063 0.41%**201 Reserve Retiree Benefits 221 - (18,873) (18,652) 46,234 27,582 -40.34%

210Bond Building Fund ($4M issued to date/ $5M remaining to be issued) 3,871,784 240,121 3,631,664 3,631,664 New

251 Capital Facilities: Developer Fees 23,065 16,303 - 6,761 444,931 451,692 1.52%401 Special Reserve: Equipment 515 515 127,381 127,896 0.40%402 Special Reserve: Construction 1,482 - - 1,482 359,929 361,412 0.41%510 Bond Interest and Redemption Fund 167,533 53,058 114,475 114,475 New

Total All Funds $ 6,488,246 $ 3,122,835 $ - $ 3,365,412 $ 3,501,323 $ 6,866,735 96.12%

Somis Union School District2014/2015 FUND SUMMARY AS OF ADOPTED BUDGET (Adjusted for Actual Beginning Balance)

Other Net Increase/ Beginning Ending % ChangeSources/ (Decrease) to Fund Fund From

Fund Fund Description Revenues Expenditures (Uses) Fund Balance Balance Balance Prior Year010 General 2,204,134$ 2,783,696$ (17,500)$ (597,062)$ 1,951,669$ 1,354,607$ -30.59%130 Cafeteria 88,385 105,459 17,500 426 28,943 29,369 1.47%140 Deferred Maintenance 50 5,000 - (4,950) 16,901 11,951 -29.29%150 Pupil Transp. Equipment 300 - - 300 89,438 89,738 0.34%*171 Special Reserve: Foundation 230 - - 230 65,063 65,293 0.35%**201 Reserve Retiree Benefits 90 - 90 27,582 27,672 0.33%

210Bond Building Fund ($4M issued to date/ $5M remaining to be issued) 5,000 - 5,000 3,631,664 3,636,664 0.14%

251 Capital Facilities: Developer Fees 1,400 - - 1,400 451,692 453,092 0.31%401 Special Reserve: Equipment 450 450 127,896 128,346 0.35%402 Special Reserve: Construction 1,250 - - 1,250 361,412 362,662 0.35%510 Bond Interest and Redemption Fund 327,609 209,900 117,709 114,475 232,184 102.82%

Total All Funds $ 2,628,898 $ 3,104,055 $ - $ (475,157) $ 6,866,735 $ 6,391,578 -6.92%

*The Foundation Trust Fund (171) is a private purpose fund set up in June of 1999 to provide funding for a science lab, and based on theestablishing resolution, general purposes as needed. The fund was initially funded through private donations. Interest earned on fundsdeposited in the fund remains in the fund. No other revenues are anticipated. (Education Code Section §41032).

** The Special Reserve Fund for Retiree Benefits Fund (201) operates under the guidelines establish for Special Purpose Trust funds.The funds are held for the sole purpose of providing for retiree health and welfare benefits (Education Code Section §42842).

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Budget SnapshotAs of 2014/2015 Adopted Budget

Actuals2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14

CBEDS enrollment (First Wednesday in October) 340 309 307 300 253 251 256ADA Generated (P2) (Excluding County Transfer ADA) 336.61 309.14 302.6 290.69 246.85 252.14 248.08Attendance Ratio 99.00% 100.05% 98.57% 96.90% 97.57% 100.45% 96.91%ADA Funded 431.99 336.61 309.14 302.60 290.69 252.14 252.14% Increase/(Decrease) from Prior Year -1.98% -22.08% -8.16% -2.12% -3.94% -13.26% 0.00%

Local Control Funding Formula 2012/13 includes Funded Rev Lim, Tier III, Transp, EIA, CSR)COLA 2012/13 also includes total property taxes of $1.626M which generated 1.565%LCFF Gap Funding Rate excess property taxes of $343K and minimum EPA of $50K with no offset 12.002%Funded LCFF per ADA (Excluding Transportation Add On) 2013/14 includes total property taxes of $1.539M ($87K less than 12/13) $6,226.47 $6,029.20% Increase/(Decrease) excess property taxes of $169K, EPA minimum of $50K and -3.17%*Total LCFF Funding (Including All Add Ons) Fair Share reduction $144K $2,020,366 1,782,003$ % Increase/(Decrease) from Prior Year -11.80%

General Fund Revenue 3,997,544$ 2,984,141$ 2,759,038$ 2,508,603$ 2,325,669$ 2,550,350$ 2,327,330$ Expenditures 3,527,007$ 2,779,070$ 2,698,030$ 2,616,235$ 2,533,345$ 2,417,938$ 2,697,893$ Other Sources/(Uses) (161,663)$ (25,142)$ (32,144)$ (26,110)$ 9,852$ 182,574$ 18,873$ Net Increase/(Decrease) 308,874$ 179,930$ 28,864$ (133,742)$ (197,824)$ 314,986$ (351,691)$ Ending Fund Balance 2,111,146$ 2,291,076$ 2,319,940$ 2,186,198$ 1,988,374$ 2,303,360$ 1,951,669$ % Increase/(Decrease) from prior year 17.14% 8.52% 1.26% -5.76% -9.05% 15.84% -15.27%

Teacher FTE 20.50 18.00 16.20 16.20 15.10 14.11 14.68 Average Actual Teacher Salary (Exc. Benefits) $ 55,137 $ 57,404 $ 59,160 $ 61,277 $ 62,197 $ 59,664 $ 62,454 Average Actual Teacher Salary (Including Fringe and Health and Welfare Benefits)

$ 70,739 $ 72,991 $ 74,864 $ 77,547 $ 79,225 $ 77,235 $ 79,689

Certificated Fringe Benefits 13.42% 12.86% 12.68% 13.16% 14.19% 13.86% 12.71%% Increase/(Decrease) (Salary only - step/col + COLA) 2.28% 4.11% 3.06% 3.58% 1.50% -5.72% 4.68%COLA/Raise for Employees-On Schedule 2.50% 0.00% 0.00% 0.00% 0.00% 1.65% 3.00%COLA/Raise for Employees - One Time 0.00% 0.00% 1,000$ 1,000$ 0.00% 0.00% 0.00%

Health Benefit Costs (80% Blue Cross PPO - GAnnual Cost of Plan 9,342.00$ 10,050.00$ 10,224.00$ 11,115.90$ 11,674.20$ 12,391.20$ 13,254.60$ % Increase/(Decrease) from prior year 8.14% 7.58% 1.73% 8.72% 5.02% 6.14% 6.97%Annual District Cap (Cost to District) 8,203.80$ 8,203.80$ 8,203.80$ 8,203.80$ 8,203.80$ 9,300.00$ 9,300.00$ % Increase/(Decrease) 0.00% 0.00% 0.00% 0.00% 0.00% 13.36% 0.00%Annual Cost to Employee 1,138.20$ 1,846.20$ 2,020.20$ 2,912.10$ 3,470.40$ 3,091.20$ 3,954.60$ % Increase/(Decrease) from prior year 36.90% 62.20% 9.42% 44.15% 19.17% -10.93% 27.93%

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Multiyear General Fund Comparison Summary

2009/10 2010/11 2011/12 2012/13 2013/14 2013/14 2014/15 2013/14 Actuals 2013/14 Actuals 2014/15 Adopt. BudgetAudited Audited Audited Audited Estimated Unaudited Adopted vs. 2012/13 Actuals vs. 2014/14 Estimated vs. 2013/14 Actuals

Actuals Actuals Actuals Actuals Ending Budget Actuals

Budget (Adjusted for Actual Beginning

Budget) Amount % Amount % Amount %RevenuesLCFF Sources 1,455,851$ 1,515,764$ 1,457,296$ 1,679,670$ 1,774,421$ 1,782,003$ 1,773,753$ 102,333$ 6.09% 7,582$ 0.43% (8,250)$ -0.46%Federal Sources 283,627 250,532 202,697 124,368 186,257 169,655 164,207 45,287 36.41% (16,602) -8.91% (5,448) -3.21%Other State Sources 477,593 451,763 438,983 446,674 258,000 155,402 94,809 (291,272) -65.21% (102,598) -39.77% (60,593) -38.99%Other Local Sources 541,967 290,543 226,694 299,637 207,167 220,269 171,365 (79,368) -26.49% 13,102 6.32% (48,905) -22.20%Total Revenues 2,759,037$ 2,508,602$ 2,325,669$ 2,550,349$ 2,425,845$ 2,327,330$ 2,204,134$ (223,019)$ -8.74% (98,515)$ -4.06% (123,196)$ -5.29%

ExpendituresCertificated Salaries 1,107,775$ 1,191,394$ 1,091,636$ 996,187$ 1,090,803$ 1,073,122$ 1,144,510$ 76,935$ 7.72% (17,681)$ -1.62% 71,388$ 6.65%Classified Salaries 349,782 379,349 441,759 377,194 371,321 361,689 374,171 (15,505) -4.11% (9,632) -2.59% 12,482 3.45%Employee Benefits 415,639 443,278 463,921 493,703 486,720 485,668 476,186 (8,035) -1.63% (1,052) -0.22% (9,482) -1.95%Books and Supplies 75,731 78,534 83,709 68,680 253,500 192,700 176,943 124,020 180.58% (60,800) -23.98% (15,757) -8.18%Other Operating Services 470,966 468,809 412,826 431,989 514,427 445,581 544,454 13,592 3.15% (68,846) -13.38% 98,873 22.19%Equipment/Capital Outlay 216,791 - - 10,159 50,375 50,375 - 40,216 395.89% (0) 0.00% (50,375) 0.00%Other outgo 61,345 54,871 39,493 40,028 74,525 88,758 67,432 48,731 121.74% 14,233 19.10% (21,326) -24.03%Total Expenditures 2,698,029$ 2,616,235$ 2,533,344$ 2,417,939$ 2,841,671$ 2,697,893$ 2,783,696$ 279,954$ 11.58% (143,778)$ -5.06% 85,802$ 3.18%

Increase/(Decrease) 61,008$ (107,633)$ (207,675)$ 132,410$ (415,826)$ (370,563)$ (579,562)$ (502,974)$ -379.86% 45,263$ -10.89% (208,999)$ 56.40%

Other (Sources/Uses)Transfers In/Other Sources -$ 10,000$ 9,852$ 182,574$ 18,873$ 18,873$ -$ (163,701)$ -89.66% -$ 0.00% (18,873)$ 0.00%Transfers Out/Other Uses (32,144)$ (36,110)$ -$ -$ -$ -$ (17,500)$ - 0.00% - 0.00% (17,500) 0.00%Total Other (Uses) (32,144)$ (26,110)$ 9,852$ 182,574$ 18,873$ 18,873$ (17,500)$ (163,701)$ -89.66% -$ 0.00% (36,373)$ -192.73%

Net Change in Fund Balance 28,864$ (133,743)$ (197,823)$ 314,984$ (396,953)$ (351,690)$ (597,062)$ (666,675)$ -211.65% 45,263$ -11.40% (245,372)$ 69.77%

Beginning Fund Balance 2,291,076$ 2,319,940$ 2,186,198$ 1,988,375$ 2,303,360$ 2,303,359$ 1,951,669$ Ending Fund Balance 2,319,940$ 2,186,198$ 1,988,375$ 2,303,360$ 1,906,407$ 1,951,669$ 1,354,607$ (351,691)$ -15.27% 45,261$ 2.37% (597,062)$ -30.59%Unrestricted EFB 1,960,117$ 1,997,472$ 1,918,629$ 2,169,484$ 1,655,809$ 1,794,023$ 1,289,142$ (375,461)$ -17.31% 138,214$ 8.35% (504,881)$ -28.14%Restricted EFB 359,823$ 188,726$ 69,746$ 133,876$ 250,598$ 157,646$ 65,465$ 23,770$ 17.75% (92,953)$ -37.09% (92,181)$ -58.47%Unrestricted EFB as %of Total Exp/Other Uses 71.79% 75.31% 75.74% 89.72% 58.27% 66.50% 46.02%

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General Fund Comparison by Unrestricted/Restricted

2013/2014 Estimated 2013/2014 Actuals 2013/2014 Actual vs. 2013/2014 Estimated CommentsUnrest. Rest. Unrest. Rest. Unrest. Rest. Total Amount Amount Amount Amount Amount Amount Amount % 2013/2014 Actual vs. 2013/2014 Estimated

RevenuesRevenue Limit/LCFF Sources 1,774,421$ -$ 1,782,003$ -$ 7,582$ -$ 7,582$ 0.43% Increase in Property TaxesFederal Sources 186,257 - 169,655 - (16,602) (16,602) -8.91% Carryover of Restricted Federal Revenue to 14/15: -$13K Title I, -$4K Title IIOther State Sources 40,598 217,402 42,810 112,592 2,212 (104,810) (102,598) -39.77% Unrest: $2K Misc. State; Restricted: -$105K Prop. 39 Energy Grant

Other Local Sources 47,677 159,490 62,047 158,223 14,370 (1,267) 13,102 6.32%Unrest: $2K Civic Use Rentals, $12K Misc. Donations; Restricted: $4K Spec Ed; -$4K Avid (carryover to 14/15)

Total Revenues 1,862,696$ 563,149$ 1,886,860$ 440,470$ 24,164$ (122,679)$ (98,515)$ -4.06%% Change from Prior YearExpenditures

Certificated Salaries 951,035$ 139,768$ 936,309$ 136,813$ (14,726)$ (2,955)$ (17,681)$ -1.62%Unrest: -$11K Extra Duty, -$3K Wellness Bonus; Restricted -$2K Title II, -$7K Spec Ed; $6K School Based

Classified Salaries 317,049 54,272 308,443 53,246 (8,606) (1,026) (9,632) -2.59% Unrest: -1K Inst. Aides, -$1K Support, -$5K Clerical, -$2K Other (noon duty); Restricted: -$1K EIAEmployee Benefits 436,524 50,196 436,131 49,537 (393) (659) (1,052) -0.22% Related BenefitsTotal Salaries and Benefits 1,704,608 244,236 1,680,883 239,596 (23,725) (4,640) (28,365) -1.46%

Books and Supplies 183,724 69,776 155,915 36,785 (27,809) (32,991) (60,800) -23.98%Unrest: -$9K Instructional, -$4K School Admin, -$11K Transportation, -$8K Maint., $4K After School; Restricted: -$4K Title I, -$4K Federal Spec Ed, -$4K ASES, -$15K Lottery, -$5K AVID, -$1K Donations

Contracted Services 315,045 199,382 263,531 182,050 (51,514) (17,332) (68,846) -13.38%

Unrest: -$9K Travel/Conference, -$1K Utilities, -$9K Repairs; -$1K Direct Services; -$29K Contracted Services, $-3K Communications; Restricted: -$9K Title I, -$7K Federal Spec Ed, -$4K Title II, $4K ASES, -$1K Lottery, $1K State Spec Ed, -$1K Safety Credits, $1K AVID, -$1K Donations

Capital Outlay 50,375 - 50,375 - (0) - (0) 0.00%

Other Outgo (27,516) 102,041 (23,330) 112,088 4,186 10,047 14,233 0.00%Unrest: $4K Transfer LCFF VCOE (Spec Ed); Restricted: $1K Title I, $11K Federal Spec Ed, -$2K State Spec Ed

Total Expenditures 2,226,236$ 615,435$ 2,127,374$ 570,519$ (98,862)$ (44,916)$ (143,778)$ -5.06%Other Sources (Uses)Transfers In 18,873 - 18,873 - - - - 0.00%

Other Outgo (169,009) 169,009 (153,820) 153,820 15,189 (15,189) - 0.00% Reduction in Restricted Program Encroachments: -$2K Title II, -$12K Special Ed, -$1K Safety CreditsTotal Other Sources/(Uses) (150,136)$ 169,009$ (134,947)$ 153,820$ 15,189$ (15,189)$ -$ 0.00%Net Change in Fund Balance (513,676)$ 116,723$ (375,461)$ 23,771$ 138,215$ (92,952)$ 45,263$ -11.40%Beginning Fund Balance 2,169,485$ 133,875$ 2,169,484$ 133,875$ 1$ 0$ -$ 0.00%Ending Fund Balance 1,655,809$ 250,598$ 1,794,023$ 157,646$ 138,216$ (92,952)$ 45,263$ 2.37%

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Somis Union School DistrictChanges in General Fund Between 2013/2014 Unaudited Actuals and 2013/2014 Estimated Actuals Budget

DESCRIPTION/COMMENTS ACCT. CODE REVENUES AND OTHER SOURCES : Increase/(Decrease) EXPENDITURES AND OTHER USES: Increase/(Decrease)ENDING FUND

BALANCE

Total Other Net Transfers Contributions Revenue Certificated Classified Employee Books and Operating Capital Other Increase

LCFF Federal State Local In to Rest. G/F Sources Salaries Salaries Benefits Supplies Services Outlay Outgo Total (Decrease)UNRESTRICTED G/F: 2013/14 Unaudited Actuals 1,782,003$ -$ 42,810$ 62,047$ 18,873$ (153,820)$ 1,751,913$ 936,309$ 308,443$ 436,131$ 155,915$ 263,531$ 50,375$ (23,330)$ 2,127,374$ (375,461)$ UNRESTRICTE G/F: 2013/14 Estimated Actuals Budget 1,774,421$ -$ 40,598$ 47,677$ 18,873$ (169,009)$ 1,712,560$ 951,035$ 317,049$ 436,524$ 183,724$ 315,045$ 50,375$ (27,516)$ 2,226,236$ (513,676)$ Difference 7,582$ -$ 2,212$ 14,370$ -$ 15,189$ 39,353$ (14,726)$ (8,606)$ (393)$ (27,809)$ (51,514)$ -$ 4,186$ (98,862)$ 138,215$ % Difference 0.43% 0.00% 5.45% 30.14% 0.00% 0.00% 2.30% -1.55% -2.71% -0.09% -15.14% -16.35% 0.00% -15.21% -4.44% -26.91%Unrestricted General Fund Changes OBJECT

LCFF - Increase in Prop Tax 80## 7,582$ 7,582$ -$ 7,582$ Lottery Current Year 8560 152$ 152$ -$ 152$ Miscellaneous State 8590 2,060$ 2,060$ -$ 2,060$ Rents and Leases (Civic Use) 8650 2,600$ 2,600$ -$ 2,600$ Interest 8660 14$ 14$ -$ 14$ Interagency 8677 120$ 120$ -$ 120$ Miscellaneous Local (Donations, Field Trips, Etc.) 8699 11,636$ 11,636$ -$ 11,636$ Direct Services (VCOE Transfer) 8782 -$ -$ -$ Contributions to Restricted (Decrease in Contributions) 8980 15,189$ 15,189$ -$ 15,189$ Certificated Teacher Salaries 1100 -$ 1,078$ 1,078$ (1,078)$ Certificated Substitutes 1110 -$ (1,815)$ (1,815)$ 1,815$ Certificated Stipends 1130 -$ (590)$ (590)$ 590$ Certificated Extra Duty 1140 -$ (10,729)$ (10,729)$ 10,729$ Certificated Wellness Bonus 1160 -$ (2,670)$ (2,670)$ 2,670$ Classified Instructional Aides 2100 -$ (587)$ (587)$ 587$ Classified Support 2200 -$ (1,220)$ (1,220)$ 1,220$ Classified Clerical 2400 -$ (4,934)$ (4,934)$ 4,934$ Classified Other (Noon Duty, Etc.) 2900 -$ (1,864)$ (1,864)$ 1,864$ Benefits - STRS 3100 -$ (1,432)$ (1,432)$ 1,432$ Benefits - PERS 3200 -$ (587)$ (587)$ 587$ Benefits - OASDI/Medicare 3300 -$ (766)$ (766)$ 766$ Benefits - Health and Welfare 3400 -$ 724$ 724$ (724)$ Benefits - State Unemployment 3500 -$ 2,347$ 2,347$ (2,347)$ Benefits - Worker's Comp. 3600 -$ (678)$ (678)$ 678$ Other Books - Instructional 4200 -$ 74$ 74$ (74)$ Other Books - School Admin 4200 -$ (630)$ (630)$ 630$ Materials and Supplies - Instructional 4300 -$ (7,978)$ (7,978)$ 7,978$ Materials and Supplies - Inst. Library 4300 -$ (80)$ (80)$ 80$ Materials and Supplies - School Admin 4300 -$ (2,703)$ (2,703)$ 2,703$ Materials and Supplies - Health Services 4300 -$ (110)$ (110)$ 110$ Materials and Supplies - Pupil Transp 4300 -$ (11,415)$ (11,415)$ 11,415$ Materials and Supplies - Board 4300 -$ (258)$ (258)$ 258$ Materials and Supplies - Maint. 4300 -$ (8,342)$ (8,342)$ 8,342$ Uncapitalized Equipment - School Admin 4400 -$ (302)$ (302)$ 302$ Materials and Supplies - Food Serv - After School 4700 -$ 3,935$ 3,935$ (3,935)$ Travel and Conferences 5200 -$ (8,537)$ (8,537)$ 8,537$ Memberships and Dues 5300 -$ (387)$ (387)$ 387$ Insurance 4300 -$ -$ -$ Utilities 5500 -$ (1,086)$ (1,086)$ 1,086$ Repairs/Leases (Copier) Instructional 5600 -$ (383)$ (383)$ 383$ Repairs/Leases (Copier) School Admn. 5600 -$ (446)$ (446)$ 446$ Repairs - Transportation 5600 -$ (2,623)$ (2,623)$ 2,623$ Repairs/Leases (Copier) - Board/Supt. 5600 -$ (100)$ (100)$ 100$ Repairs - Maintenance 5600 -$ (5,372)$ (5,372)$ 5,372$ Repairs - Board/Supt. 5600 -$ -$ -$ Other Contracts and Services - Instructional 5800 -$ (5,993)$ (5,993)$ 5,993$ Direct Service Transfers 57## -$ (1,212)$ (1,212)$ 1,212$ Other Contracts and Services - Library 5800 -$ (23)$ (23)$ 23$ Other Contracts and Services - School Admin 5800 -$ (4,944)$ (4,944)$ 4,944$

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DESCRIPTION/COMMENTS ACCT. CODE REVENUES AND OTHER SOURCES : Increase/(Decrease) EXPENDITURES AND OTHER USES: Increase/(Decrease)ENDING FUND

BALANCE

Total Other Net Transfers Contributions Revenue Certificated Classified Employee Books and Operating Capital Other Increase

LCFF Federal State Local In to Rest. G/F Sources Salaries Salaries Benefits Supplies Services Outlay Outgo Total (Decrease)626364656667

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100101102103104105

Other Contracts and Services - Pupil Testing 5800 -$ (574)$ (574)$ 574$ Other Contracts and Services - Board/Supt 58## -$ (10,511)$ (10,511)$ 10,511$ Other Contracts and Services - General Admin 5800 -$ (4,192)$ (4,192)$ 4,192$ Other Contracts and Services - Human Resources 5800 -$ (1,647)$ (1,647)$ 1,647$ Other Contracts and Services - Technology 58## -$ -$ -$ Communications (Telephone, Internet, Postage) 5900 -$ (3,485)$ (3,485)$ 3,485$

Excess Costs (Transfer of LCFF to VCOE for Spec Ed Students) 7142 -$ 4,522$ 4,522$ (4,522)$ Indirect Costs (Increase in cost recovery from Restricted Programs) 73## -$ (336)$ (336)$ 336$ Total Unrestricted General Fund Changes 7,582$ -$ 2,212$ 14,370$ -$ 15,189$ 39,353$ (14,726)$ (8,606)$ (393)$ (27,809)$ (51,514)$ -$ 4,186$ (98,862)$ 138,215$ DIFFERENCE -$ -$ (0)$ 0$ -$ 0$ 0$ 0$ 0$ (0)$ 0$ (0)$ -$ (0)$ (0)$ 0$ RESTRICTED G/F: 2013/14 Unaudited Actuals -$ 169,655$ 112,592$ 158,223$ -$ 153,820$ 594,290$ 136,813$ 53,246$ 49,537$ 36,785$ 182,050$ -$ 112,088$ 570,519$ 23,771$ RESTRICTED G/F: 2013/14 Estimated Actuals Budget -$ 186,257$ 217,402$ 159,490$ -$ 169,009$ 732,158$ 139,768$ 54,272$ 50,196$ 69,776$ 199,382$ -$ 102,041$ 615,435$ 116,723$ Difference -$ (16,602)$ (104,810)$ (1,267)$ -$ (15,189)$ (137,868)$ (2,955)$ (1,026)$ (659)$ (32,991)$ (17,332)$ -$ 10,047$ (44,916)$ (92,952)$ % Difference 0.00% -8.91% -48.21% -0.79% 0.00% 0.00% -18.83% -2.11% -1.89% -1.31% -47.28% -8.69% 0.00% 9.85% -7.30% -79.63%Restricted General Fund Changes RESOURCE

Title I (Carryover $14,321 to 14/15) R3010 (13,151)$ (13,151.02)$ (635)$ (269)$ (143)$ (4,188)$ (8,907)$ 990$ (13,151.02)$ -$ Special Ed Federal R3310 -$ 31$ (46)$ (3,795)$ (6,742)$ 10,552$ -$ -$ Special Ed Federal Preschool R3315 0$ 0$ 0$ 0$ -$ Special Ed Federal Preschool R3320 (0)$ (0)$ (0)$ (0)$ -$ Title II Teacher Quality (Carryover $3,690 to 14/15) R4035 (3,619)$ (2,018)$ (5,637)$ (1,515)$ (213)$ (4,119)$ 210$ (5,637)$ -$ Title III LEP R4203 168$ 168$ (0)$ 151$ 18$ (0)$ (0)$ 168$ -$ ASES R6010 12$ 12$ (3,521)$ 3,532$ 1$ 12$ 0$ Prop. 39 (Will budget when Exp. Plan Submitted) R6230 (105,164)$ (105,164)$ -$ (105,164)$ Lottery (Increase in Carryover to $37,854) R6300 342$ 342$ (14,462)$ (1,125)$ (15,587)$ 15,929$ Special Ed (AB602) R6500 3,563$ (12,349)$ (8,786)$ (7,160)$ (88)$ (843)$ (191)$ 1,159$ (1,662)$ (8,786)$ -$ Special Ed SESP (Carryover to 14/15) R6501 (519)$ (519)$ -$ (519)$ EIA-LEP (Increase Carryover to $70,215) R7091 -$ (684)$ (125)$ (309)$ (1,119)$ 1,119$ School Based R7250 -$ 6,355$ 807$ (365)$ 266$ 7,063$ (7,063)$ Common Core (Increase Carryover to $47,107) R7405 -$ (276)$ (276)$ 276$ Safety Credits R9002 (0)$ (822)$ (822)$ (175)$ (39)$ (608)$ (822)$ -$ AVID (Carryover to 14/15) R9077 (4,034)$ (4,034)$ (4,862)$ 828$ (4,034)$ -$ Donations (Increase Carryover to $2,470) R9079 (277)$ (277)$ -$ (1,397)$ (1,350)$ (2,747)$ 2,470$ Olweus Grant R9160 -$ -$ 9$ (75)$ 66$ (0)$ 0$

-$ -$ -$ Total Restricted General Fund Changes -$ (16,602)$ (104,810)$ (1,267)$ (0)$ (15,189)$ (137,868)$ (2,955)$ (1,026)$ (659)$ (32,991)$ (17,332)$ -$ 10,047$ (44,916)$ (92,952)$ DIFFERENCE -$ -$ -$ (0)$ 0$ -$ -$ (0)$ -$ (0)$ 0$ 0$ -$ -$ 0$ (0)$

TOTAL GENERAL FUND CHANGES 7,582$ (16,602)$ (102,598)$ 13,103$ (0)$ 0$ (98,515)$ (17,681)$ (9,632)$ (1,052)$ (60,800)$ (68,846)$ -$ 14,233$ (143,778)$ 45,263$ DIFFERENCE -$ -$ -$ (0)$ 0$ 0$ 0$ (0)$ -$ 0$ 0$ 0$ -$ -$ 0$ (0)$

TOTAL GENERAL FUND: 2013/14 Unaudited Actuals 1,782,003$ 169,655$ 155,402$ 220,270$ 18,873$ 0$ 2,346,203$ 1,073,122$ 361,689$ 485,668$ 192,700$ 445,581$ 50,375$ 88,758$ 2,697,893$ (351,690)$ TOTAL GENERAL FUND: 2013/14 Estimated Actuals BUDGET 1,774,421$ 186,257$ 258,000$ 207,167$ 18,873$ -$ 2,444,718$ 1,090,803$ 371,321$ 486,720$ 253,500$ 514,427$ 50,375$ 74,525$ 2,841,671$ (396,953)$ Difference 7,582$ (16,602)$ (102,598)$ 13,103$ -$ 0$ (98,515)$ (17,681)$ (9,632)$ (1,052)$ (60,800)$ (68,846)$ -$ 14,233$ (143,778)$ 45,263$ % Difference 0.43% -8.91% -39.77% 6.32% 0.00% 0.00% -4.03% -1.62% -2.59% -0.22% -23.98% -13.38% 0.00% 19.10% -5.06% -11.40%

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail Rev-Exp-EFB Chart PAGE 7

2009/10 Actuals 2010/11 Actuals 2011/12 Actuals 2012/13 Actuals 2013/14 Actuals 2014/15 BudgetRevenues/Other Sources $2,759,037 $2,518,602 $2,335,521 $2,732,923 $2,346,203 $2,204,134Expenditures/Other Uses $2,730,173 $2,652,345 $2,533,344 $2,417,939 $2,697,893 $2,801,196Ending Fund Balance $2,319,940 $2,186,198 $1,988,375 $2,303,360 $1,951,669 $1,354,607

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

Somis Union School District General Fund Multiyear Comparison As of 2013/2014 Unaudited Actuals

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail EFB Chart PAGE 8

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2009-10 Actuals 2010-11 Actulas 2011-12 Actuals 2012-13 Actuals 2013-14 Actuals 2014-15 BudgetUnappropriated $1,480,956 $1,375,511 $1,248,812 $1,355,449 $1,477,649 $909,391Revolving Cash $2,500 $2,500 $2,500 $2,500 $2,500 $2,500Legally Restricted $359,823 $188,726 $69,746 $133,875 $157,646 $65,799Education Protection Act $0 $0 $0 $0 $18,328 $34,756Mandated Cost $16,557 $26,149 $21,626 $27,144 $0 $0E-Rate $5,826 $3,878 $0 $0 $0 $0Lottery $48,849 $53,246 $69,860 $115,416 $133,673 $145,694Tier III (Categorical Flex.) $268,920 $377,648 $423,830 $523,899 $0 $0Local Reserve $27,302 $26,423 $25,333 $24,179 $26,979 $28,396Desig. Economic Uncert $109,207 $132,117 $126,667 $120,897 $134,895 $168,072

Somis Union School District General Fund Ending Fund Balance Comparison

As of 2013/2014 Unaudited Actuals

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail Revenue Charts PAGE 9 8/26/2014 7:24 PM

LCFF State Aid, $199,581, 9%

LCFF EPA, $50,578, 2%

LCFF Property Taxes,

$1,531,844, 65%

Lottery (State), $41,828, 2%

Other State, $113,574, 5% Special Ed: State

(Local SELPA), $144,039, 6%

Special Ed: Federal, $46,205,

2%

Other Federal, $123,450, 5%

Other Local, $76,230, 3%

Transfers In, $18,873, 1%

General Fund Revenue and Transfers In 2013/14 Unaudited Actuals

$2,346,203 $9,457 per ADA (248 Funded ADA)

Unrestricted Revenue,

$1,886,860, 81%

Restricted Revenue, $440,470,

19%

General Fund Revenue 2013/14 Unaudited Actuals

Total LCFF Sources

$1,782,003 76%

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail Expenditure Charts PAGE 10 8/26/2014 7:24 PM

Certificated Salaries,

$1,073,122, 40%

Classified Salaries,

$361,689, 13%

Employee Benefits,

$485,668, 18%

Books and Supplies,

$192,700, 7%

Services & Other Operating,

$445,581, 17%

Capital Outlay, $50,375, 2%

Other Outgo, $88,758, 3%

General Fund Expenditures and Transfers Out By Object

2013/14 Unaudited Actuals $2,697,893

$11,241 per ADA (248 P2)

Salaries & Benefits

$1,920,479 71%

Instruction, $1,528,293,

57%

Instruction-Related,

$256,553, 9% Pupil Services, $152,372, 6%

Ancillary Services,

$62,372, 2%

General Administration, $342,987, 13%

Plant Services, $262,091, 10%

Other Outgo, $93,225, 3%

Transfers Out, $0, 0%

General Fund Expenditures and Transfers Out By Function

2013/14 Unaudited Actuals

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail, Enrollment Projections PAGE 11 8/26/2014 7:24 PM

SOMIS UNION ELEMENTARY SCHOOL DISTRICT ENROLLMENT PROJECTIONS

Fiscal Year K 1st 2nd 3rdK-3

Total 4th 5th 6th4-6

Total 7th 8thTotal 4-8

Total Enr

Incr/(Decr) from PY

% Change

2000-01 CBEDS 50 47 55 57 209 51 77 53 181 53 64 117 507 1 0.20%2001-02 CBEDS 51 57 48 57 213 59 54 82 195 48 62 110 518 11 2.17%2002-03 CBEDS 48 44 64 50 206 53 52 57 162 74 49 123 491 -27 -5.21%2003-04 CBEDS 43 52 41 56 192 56 63 53 172 56 66 122 486 -5 -1.02%2004-05 CBEDS 35 39 54 50 178 57 52 55 164 63 59 122 464 -22 -4.53%2005-06 CBEDS 28 38 41 56 163 39 66 70 175 63 62 125 463 -1 -0.22%2006-07 CBEDS 43 32 37 44 156 53 40 59 152 65 61 126 434 -29 -6.26%2007-08 CBEDS 34 26 34 35 129 29 48 33 110 48 53 101 340 -94 -21.66%2008-09 CBEDS 27 35 29 39 130 32 36 46 114 29 36 65 309 -31 -9.12%2009-10 CBEDS 24 31 33 30 118 39 34 34 107 48 34 82 307 -2 -0.65%2010-11 CBEDS 23 29 30 30 112 33 39 34 106 30 52 82 300 -7 -2.28%2011-12 CBEDS 19 21 22 32 94 27 31 34 92 33 34 67 253 -47 -15.67%2012-13 CBEDS 26 24 22 21 93 33 30 26 89 38 31 69 251 -2 -0.79%2013-14 CBEDS 32 27 23 29 111 22 27 30 79 26 40 66 256 5 1.99%2014-15 Est. 33 25 26 27 111 33 21 25 79 32 24 56 246 -10 -3.91%2015-16 Est. 32 25 25 26 108 27 33 21 81 25 32 57 246 0 0.00%2016-17 Est. 32 24 25 25 106 26 27 33 86 21 25 46 238 -8 -3.25%

*Teacher FTE

Student Teacher Ratio

Note: 13-14 K Classroom includes 18 K and 12 TK students13/14 Classroom 30 23 23 22 98 14 19 25 58 20 20 40 196 9.50 20.6313/14 Home School 3 3 4 11 21 7 6 7 20 4 19 23 64 2.00 32.00Total as of 4/11/14 33 26 27 33 119 21 25 32 78 24 39 63 260 11.50 22.61Attendance Actual P2 2013/14 107.91 77.59 63.30 248.80 95.69% 97.19%14/15 Classroom 30 22 23 23 98 22 14 19 55 25 20 45 198 9.50 20.8414/15 Home School 3 3 3 4 13 11 7 6 24 7 4 11 48 2.00 24.00Total 33 25 26 27 111 33 21 25 79 32 24 56 246 11.50 21.39Attendance 2014/15 Projected 108.00 77.00 55.00 240.00 97.56%15/16 Classroom 30 22 22 23 97 23 22 14 59 19 25 44 200 9.50 21.0515/16 Home School 2 3 3 3 11 4 11 7 22 6 7 13 46 2.00 23.00Total 32 25 25 26 108 27 33 21 81 25 32 57 246 11.50 21.39Attendance 2015/16 Projected 105.00 79.00 56.00 240.00 97.56%

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail Attendance PAGE 12 8/26/2014 7:24 PM

CBEDS Enrollment/P2 Attendance/Funded ADA Trends

# % # % # %2001-02 518 512.63 509.52 509.52 73 16.40% 82 19.11% 20 4.10% 98.36%2002-03 491 483.17 480.88 509.52 -27 -5.21% -29 -5.62% 0 0.00% 97.94%2003-04 486 479.50 480.59 480.88 -5 -1.02% 0 -0.06% -29 -5.62% 98.89%2004-05 464 449.31 448.72 480.59 -22 -4.53% -32 -6.63% 0 -0.06% 96.71%2005-06 463 427.74 440.73 448.72 -1 -0.22% -8 -1.78% -32 -6.63% 95.19%2006-07 434 430.56 431.99 440.73 -29 -6.26% -9 -1.98% -8 -1.78% 99.54%2007-08 340 333.32 336.61 431.99 -94 -21.66% -95 -22.08% -9 -1.98% 99.00%2008-09 309 307.98 309.14 336.61 -31 -9.12% -27 -8.16% -95 -22.08% 100.05%2009-10 307 297.14 302.60 309.14 -2 -0.65% -7 -2.12% -27 -8.16% 98.57%2010-11 300 292.74 290.69 302.60 -7 -2.28% -12 -3.94% -7 -2.12% 96.90%2011-12 253 245.96 246.85 290.69 -47 -15.67% -44 -15.08% -12 -3.94% 97.57%2012-13 251 248.81 252.14 252.14 -2 -0.79% 5 2.14% -39 -13.26% 100.45%2013-14 256 247.48 248.08 252.14 5 1.99% -4 -1.61% 0 0.00% 96.91%2014-15 246 240.00 248.08 -10 -3.91% -8 -3.26% -4 -1.61% 97.56%2015-16 est. 246 240.00 240.00 0 0.00% -8 -3.26% -8 -3.26% 97.56%2016-17 est. 238 232.00 240.00 -8 -3.25% -8 -3.33% 0 0.00% 97.48%2013/14 Adopted P2 ADA 243

24 31 33 33 30 39 34 34 48 34

Somis Union School District

Fiscal YearCBEDS

Enrollment P1 ADA P2 ADAFunded

ADA

Incr/(Decr) from Prior Year

CBEDSIncr/(Decr) from

Prior Year P2 ADAIncr/(Decr) from

Funded ADAAttendance Percentage (P2/CBEDS)

510 510 481 481

449 441 432

337 309 303 291

252 252 248 240 240

050

100150200250300350400450500550

2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16est.

2016-17est.

Stud

ents

Fiscal Year

CBEDS Enrollment/P2 Attendance/Funded ADA Trends

CBEDS Enrollment P2 ADA Funded ADA

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail LCFF Graphs Page 13 8/26/2014 7:24 PM

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32

33

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4647

48

49

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55

A B C D E F G H I J K L M N O

% Increase of Total Funding from Prior YearLCFF Funding 2012/2013 2013/2014 2014/2015 2015/2016 2016/2017 13/14 14/15 15/16 16/17Base Grant 1,424,160$ 1,341,514$ 1,453,220$ 1,469,557$ 1,549,562$ -5.80% 8.33% 1.12% 5.44%Excess Property Taxes and Minimum EPA 393,896$ 200,751$ 4,325$ -$ -$ -49.03% -97.85% -100.00% 0.00%Supplemental and Concentration 59,031$ 98,705$ 184,333$ 225,366$ 267,574$ 67.21% 86.75% 22.26% 18.73%Grade Span Adjustment 86,751$ 84,505$ 82,779$ 81,837$ 81,371$ -2.59% -2.04% -1.14% -0.57%Transportation 56,528$ 56,528$ 56,528$ 56,528$ 56,528$ 0.00% 0.00% 0.00% 0.00%Total 2,020,366$ 1,782,003$ 1,781,185$ 1,833,288$ 1,955,035$ -11.80% -0.05% 2.93% 6.64%Funded ADA 252.14 252.89 248.80 240.00 240.00Total Amount LCFF per ADA (Excluding Transportation, Excess Property Taxes and Minimum EPA) 6,226.47$ 6,029.20$ 6,914.52$ 7,403.17$ 7,910.45$ % Increase/(Decrease) per ADA * -3.17% 14.68% 7.07% 6.85%% of Supplemental/Concentration Grant of Total LCFF Funding 2.92% 5.54% 10.35% 12.29% 13.69%% Unduplicated Count 69.26% 69.26% 69.26% 69.26%Cost of Living Adjustment 1.565% 0.850% 2.190% 2.140%Gap Funding % 12.002% 29.560% 20.680% 25.480%* 12/13 was the first year District was Basic Aid (property taxes exceed Revenue Limit Entitlement). Therefore, the Fair Share Reduction of $144,385/$573 per ADA (8.92% of Undeficited Revenue Limit) was not reduced from LCFF until 2013/14.

As per 2014/2015 Adopted BudgetTotal LCFF Funding 2,020,366$ 1,774,421$ 1,773,753$ 1,874,036$ 1,957,928$ Difference -$ 7,582$ 7,432$ (40,748)$ (2,893)$ % Change 0.0000% 0.4273% 0.4190% -2.1743% -0.1478%Total PER ADA (Exc. Transportation and 6,226.47$ 6,020.13$ 6,854.74$ 7,572.95$ 7,922.50$ Difference (0.00)$ 9.07$ 59.78$ (169.78)$ (12.05)$ Cost of Living Adjustment 1.565% 0.850% 2.120% 2.140%Gap Funding % 11.780% 28.060% 30.390% 19.500%

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2012/20132013/2014

2014/20152015/2016

2016/2017

Tota

l Am

ount

Fund

ed

2012/2013 2013/2014 2014/2015 2015/2016 2016/2017Transportation $56,528 $56,528 $56,528 $56,528 $56,528Grade Span Adjustment $86,751 $84,505 $82,779 $81,837 $81,371Supplemental and Concentration $59,031 $98,705 $184,333 $225,366 $267,574Excess Property Taxes and Minimum EPA $393,896 $200,751 $4,325 $- $-Base Grant $1,424,160 $1,341,514 $1,453,220 $1,469,557 $1,549,562

Somis LCFF Funding as of 2013/2014 Unaudited Actuals

Base Grant, $1,341,514 , 75.28%

Excess Property Taxes and Minimum EPA, $200,751 , 11.27%

Supplemental and Concentration, $98,705 , 5.54%

Grade Span Adjustment, $84,505 , 4.74%

Transportation, $56,528 , 3.17%

Somis LCFF 2013/2014 Unaudited Actuals

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail LCFF 13-14 Page 14

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A B C D E F G H I

2013/14 Unaudited Actuals TOTAL *PRIOR CURRENT TOTALSTEP 1: CALCULATE LCFF TARGET YEAR YEAR FUNDINGA BASE GRANT TARGET K-3 4-6 7-8 FUNDING GAPA1 Beginning Base Grant per ADA 6,845$ 6,947$ 7,154$ FUNDINGA2 Cost of Living Adjustment 107$ 109$ 112$ 1.565% 12.002%A3 Base Grant per ADA 6,952$ 7,056$ 7,266$ A4a ADA per Grade Level (Greater of Prior Year or Current Year P2 ADA 93.97 88.37 69.80 252.14A4b ADA Served by VCOE 0.75 0.75A4c ADA Total 93.97 88.37 70.55 252.89A5 TOTAL BASE GRANT (Line A3 x Line A4) 653,279$ 623,539$ 512,616$ 1,789,434$ 1,818,056$ (275,791)$ 1,542,265$ B SUPPLEMENTAL/CONCENTRATION GRANTS 77.68% 89.99% -15.17% 86.55%B1 % Unduplicated Enrollment ELL, Econ. Disadv., Foster Youth 69.26% 69.26% 69.26%B2 Supplemental Grant (Line A3 + Line C1 x Line B1 x 20% 1,063$ 977$ 1,006$ B3 Concentration Grant (Line A3 + Line C1 x 50% x Line B1-55%) 547$ 503$ 518$ B4 Total Supplemental/Concentration Grant per ADA (Line B2 + Line B3) 1,610$ 1,480$ 1,524$ B5 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT (Line B4 x Line A4) 151,292$ 130,788$ 107,518$ 389,598$ 59,031$ 39,674$ 98,705$ C GRADE SPAN ADJUSTMENT 16.91% 2.92% 67.21% 5.54%C1 Grade Span Adjustment (Line A3 x 10.4%) 724$ C2 TOTAL CLASS SIZE REDUCTION (Line C1 x A4) 68,034$ 68,034$ 86,751$ (2,246)$ 84,505$

2.95% 4.29% -2.59% 4.74%D TRANSPORTATION ADD ON 56,528$ 56,528$ -$ 56,528$ E TOTAL LCFF TARGET (A5+B5+C2+D) $872,605 $754,327 $620,134 $2,303,594 2,020,366$ (238,363)$ 1,782,003$

STEP 2: CALCULATE LCFF FLOOR (HOLD HARMLESS) 6,029.20$ F1 12/13 Deficited Revenue Limit per ADA (Including Add Ons) x Current Year Funded ADA) 5,073.96$ 1,283,154$ *Prior Year Funding:F2 Total 12/13 State Categoricals (Tier III, CSR, EIA, Transportation) 343,966$ 1,282,504$ Prop. Taxes= Rev Lim Ent.F3 Fair Share Reduction (8.92% of 12/13 Undeficited Revenue Limit Limited to 1/2 of State Categoricals) (144,385)$ 343,340$ Excess Property TaxesF4 TOTAL LCFF FLOOR (HOLD HARMLESS) $1,482,735 50,556$ Minimum EPASTEP 3: CALCULATE LCFF PHASE-IN ENTITLEMENT 141,656$ Tier III CatG1 LCFF Gap: Difference Between LCFF Target and LCFF Floor (Line E-Line F4) 820,860$ 86,751$ CSRG2 LCFF Transition Growth Funding Percentage 12.002% 59,031$ EIAG3 LCFF Transitional Current Year Gap Funding (Line G1 x Line G2) 98,517$ 56,528$ TransportationG4 $1,581,252 2,020,366$ STEP 4: CALCULATE TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EDUCATION PROTECTION ACT FUNDINGH1 LCFF Funding before Minimum State Aid (G4) 1,581,252H2 Less Current Year Property Taxes (1,531,844)$ H3 LCFF State Aid (Before Minimum State Aid (Sum Lines H1 through H2) 49,408$ H4 Minimum State Aid (12/13 Categoricals-Fair Share Reduction) (F2-F3) 199,581$ H5 MINIMUM STATE AID (GREATER OF H3 OR H4) 199,581$ I CURRENT YEAR PROPERTY TAXES 1,531,844$ J MINIMUM EDUCATION PROTECTION ACT (EPA) FUNDING ($200 PER ADA) 50,578$

TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EPA (Line H4 + Line I + Line J) $1,782,003EXCESS PROPERTY TAXES AND MINIMUM EPA FUNDING $200,751

SOMIS UNION SCHOOL DISTRICT LOCAL CONTROL FUNDING FORMULA (LCFF) CALCULATION

TOTAL LCFF PHASE-IN ENTITLEMENT (Line F4 + Line G3) (Prior to Excess Taxes and Minimum EPA)

Funding Per ADA (Exc. Transportation,Excess Property Taxes, and Excess Prop. 30)

R:\Group\BSA\Somis\Budgets\13-14\Somis 13-14 Unaudited Actuals Detail LCFF 14-15 Page 15

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2014/2015 BUDGET TOTAL PRIOR CURRENT TOTALSTEP 1: CALCULATE LCFF TARGET YEAR YEAR FUNDINGA BASE GRANT TARGET K-3 4-6 7-8 FUNDING GAPA1 Beginning Base Grant per ADA 6,952$ 7,056$ 7,266$ FUNDINGA2 Cost of Living Adjustment 60$ 60$ 62$ 0.850% 29.560%A3 Base Grant per ADA 7,012$ 7,116$ 7,328$ A4a ADA per Grade Level (Greater of Prior Year or Current Year P2 ADA 107.91 77.59 63.30 248.80A4b ADA Served by VCOE 0.00A4c ADA Total 107.91 77.59 63.30 248.80A5 TOTAL BASE GRANT (Line A3 x Line A4) 756,665$ 552,130$ 463,862$ 1,772,658$ 1,542,265$ (84,720)$ 1,457,545$ B SUPPLEMENTAL/CONCENTRATION GRANTS 77.20% 86.55% -5.49% 81.83%B1 % Unduplicated Enrollment ELL, Econ. Disadv., Foster Youth 69.26% 69.26% 69.26%B2 Supplemental Grant (Line A3 + Line C1 x Line B1 x 20% 1,072$ 986$ 1,015$ B3 Concentration Grant (Line A3 + Line C1 x 50% x Line B1-55%) 552$ 507$ 522$ B4 Total Supplemental/Concentration Grant per ADA (Line B2 + Line B3) 1,624$ 1,493$ 1,537$ B5 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT (Line B4 x Line A4) 175,246$ 115,842$ 97,292$ 388,380$ 98,705$ 85,628$ 184,333$ C GRADE SPAN ADJUSTMENT 16.91% 5.54% 86.75% 10.35%C1 Grade Span Adjustment (Line A3 x 10.4%) 729$ C2 TOTAL CLASS SIZE REDUCTION (Line C1 x A4) 78,666$ 78,666$ 84,505$ (1,726)$ 82,779$

3.43% 4.74% -2.04% 4.65%D TRANSPORTATION ADD ON 56,528$ 56,528$ -$ 56,528$ E TOTAL LCFF TARGET (A5+B5+C2+D) $1,010,577 $667,972 $561,154 $2,296,232 1,782,003$ (818)$ 1,781,185$

STEP 2: CALCULATE LCFF FLOOR (HOLD HARMLESS) 6,914.52$ F1 12/13 Deficited Revenue Limit per ADA (Including Add Ons) x Current Year Funded ADA) 5,073.96$ 1,262,401$ F2 Total 12/13 State Categoricals (Tier III, CSR, EIA, Transportation) 343,966$ F3 Fair Share Reduction (8.92% of 12/13 Undeficited Revenue Limit) (144,385)$ F4 LCFF Cumulative Growth from Prior Year per ADA x Current Year ADA 389.56$ 96,924$ F5 TOTAL LCFF FLOOR (HOLD HARMLESS) $1,558,906STEP 3: CALCULATE LCFF PHASE-IN ENTITLEMENTG1 LCFF Gap: Difference Between LCFF Target and LCFF Floor (Line E-Line F5) 737,326$ G2 LCFF Transition Growth Funding Percentage 29.560%G3 LCFF Transitional Current Year Gap Funding (Line G1 x Line G2) 217,954$ G4 $1,776,860STEP 4: CALCULATE TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EDUCATION PROTECTION ACT FUNDINGH1 LCFF Funding before Minimum State Aid (G4) 1,776,860H2 Less Current Year Property Taxes (1,531,844)$ H3 LCFF State Aid (Before Minimum State Aid (Sum Lines H1 through H2) 245,016$ H4 Minimum State Aid (12/13 Categoricals-Fair Share Reduction) (F2-F3) 199,581$ H5 MINIMUM STATE AID (GREATER OF H3 OR H4) 245,016$ I CURRENT YEAR PROPERTY TAXES H5-I 1,531,844$

$200/ADA Greater of $200/ADA-H5-1J MINIMUM EDUCATION PROTECTION ACT (EPA) FUNDING ($200 PER ADA ) 49,760$ (45,435)$ 4,325$ 4,325$

TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EPA (Line H4 + Line I + Line J) $1,781,185EXCESS PROPERTY TAXES AND MINIMUM EPA FUNDING $4,325

SOMIS UNION SCHOOL DISTRICT LOCAL CONTROL FUNDING FORMULA (LCFF) CALCULATION

TOTAL LCFF PHASE-IN ENTITLEMENT (Line F4 + Line G3) (Prior to Excess Taxes and Minimum EPA)

Funding Per ADA (Exc. Transportation,Excess Property Taxes, and Excess Prop. 30)

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2015/2016 BUDGET TOTAL PRIOR CURRENT TOTALSTEP 1: CALCULATE LCFF TARGET YEAR YEAR FUNDINGA BASE GRANT TARGET K-3 4-6 7-8 FUNDING GAPA1 Beginning Base Grant per ADA 7,012$ 7,116$ 7,328$ FUNDINGA2 Cost of Living Adjustment 153$ 156$ 161$ 2.190% 20.680%A3 Base Grant per ADA 7,165$ 7,272$ 7,489$ A4a ADA per Grade Level (Greater of Prior Year or Current Year P2 ADA 105.00 79.00 56.00 240.00A4b ADA Served by VCOE 0.00A4c ADA Total 105.00 79.00 56.00 240.00A5 TOTAL BASE GRANT (Line A3 x Line A4) 752,325$ 574,488$ 419,384$ 1,746,197$ 1,457,545$ 12,012$ 1,469,557$ B SUPPLEMENTAL/CONCENTRATION GRANTS 77.14% 81.83% 0.82% 80.16%B1 % Unduplicated Enrollment ELL, Econ. Disadv., Foster Youth 69.26% 69.26% 69.26%B2 Supplemental Grant (Line A3 + Line C1 x Line B1 x 20% 1,096$ 1,007$ 1,037$ B3 Concentration Grant (Line A3 + Line C1 x 50% x Line B1-55%) 564$ 518$ 534$ B4 Total Supplemental/Concentration Grant per ADA (Line B2 + Line B3) 1,660$ 1,525$ 1,571$ B5 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT (Line B4 x Line A4) 174,300$ 120,475$ 87,976$ 382,751$ 184,333$ 41,033$ 225,366$ C GRADE SPAN ADJUSTMENT 16.91% 10.35% 22.26% 12.29%C1 Grade Span Adjustment (Line A3 x 10.4%) 745$ C2 TOTAL CLASS SIZE REDUCTION (Line C1 x A4) 78,225$ 78,225$ 82,779$ (942)$ 81,837$

3.46% 4.65% -1.14% 4.46%D TRANSPORTATION ADD ON 56,528$ 56,528$ -$ 56,528$ E TOTAL LCFF TARGET (A5+B5+C2+D) $1,004,850 $694,963 $507,360 $2,263,701 1,781,185$ 52,103$ 1,833,288$

STEP 2: CALCULATE LCFF FLOOR (HOLD HARMLESS) 7,403.17$ F1 12/13 Deficited Revenue Limit per ADA (Including Add Ons) x Current Year Funded ADA) 5,073.96$ 1,217,750$ F2 Total 12/13 State Categoricals (Tier III, CSR, EIA, Transportation) 343,966$ F3 Fair Share Reduction (8.92% of 12/13 Undeficited Revenue Limit) (144,385)$ F4 LCFF Cumulative Growth from Prior Year per ADA x Current Year ADA 1,265.59$ 303,741$ F5 TOTAL LCFF FLOOR (HOLD HARMLESS) $1,721,072STEP 3: CALCULATE LCFF PHASE-IN ENTITLEMENTG1 LCFF Gap: Difference Between LCFF Target and LCFF Floor (Line E-Line F5) 542,629$ G2 LCFF Transition Growth Funding Percentage 20.680%G3 LCFF Transitional Current Year Gap Funding (Line G1 x Line G2) 112,216$ G4 $1,833,288STEP 4: CALCULATE TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EDUCATION PROTECTION ACT FUNDINGH1 LCFF Funding before Minimum State Aid (G4) 1,833,288H2 Less Current Year Property Taxes (1,531,844)$ H3 LCFF State Aid (Before Minimum State Aid (Sum Lines H1 through H2) 301,444$ H4 Minimum State Aid (12/13 Categoricals-Fair Share Reduction) (F2-F3) 199,581$ H5 MINIMUM STATE AID (GREATER OF H3 OR H4) 301,444$ I CURRENT YEAR PROPERTY TAXES 1,531,844$

$200/ADA H5-I Greater of $200/ADA-H5-1 or $0J MINIMUM EDUCATION PROTECTION ACT (EPA) FUNDING ($200 PER ADA ) 48,000$ (101,863)$ -$ -$

TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EPA (Line H4 + Line I + Line J) $1,833,288EXCESS PROPERTY TAXES AND MINIMUM EPA FUNDING $0

SOMIS UNION SCHOOL DISTRICT LOCAL CONTROL FUNDING FORMULA (LCFF) CALCULATION

TOTAL LCFF PHASE-IN ENTITLEMENT (Line F4 + Line G3) (Prior to Excess Taxes and Minimum EPA)

Funding Per ADA (Exc. Transportation,Excess Property Taxes, and Excess Prop. 30)

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2016/2017 BUDGET TOTAL PRIOR CURRENT TOTALSTEP 1: CALCULATE LCFF TARGET YEAR YEAR FUNDINGA BASE GRANT TARGET K-3 4-6 7-8 FUNDING GAPA1 Beginning Base Grant per ADA 7,165$ 7,272$ 7,489$ FUNDINGA2 Cost of Living Adjustment 153$ 156$ 160$ 2.140% 25.480%A3 Base Grant per ADA 7,318$ 7,428$ 7,649$ A4a ADA per Grade Level (Greater of Prior Year or Current Year P2 ADA 105.00 79.00 56.00 240.00A4b ADA Served by VCOE 0.00A4c ADA Total 105.00 79.00 56.00 240.00A5 TOTAL BASE GRANT (Line A3 x Line A4) 768,390$ 586,812$ 428,344$ 1,783,546$ 1,469,557$ 80,005$ 1,549,562$ B SUPPLEMENTAL/CONCENTRATION GRANTS 77.17% 80.16% 5.44% 79.26%B1 % Unduplicated Enrollment ELL, Econ. Disadv., Foster Youth 69.26% 69.26% 69.26%B2 Supplemental Grant (Line A3 + Line C1 x Line B1 x 20% 1,119$ 1,029$ 1,060$ B3 Concentration Grant (Line A3 + Line C1 x 50% x Line B1-55%) 576$ 530$ 545$ B4 Total Supplemental/Concentration Grant per ADA (Line B2 + Line B3) 1,695$ 1,559$ 1,605$ B5 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT (Line B4 x Line A4) 177,975$ 123,161$ 89,880$ 391,016$ 225,366$ 42,208$ 267,574$ C GRADE SPAN ADJUSTMENT 16.92% 12.29% 18.73% 13.69%C1 Grade Span Adjustment (Line A3 x 10.4%) 762$ C2 TOTAL CLASS SIZE REDUCTION (Line C1 x A4) 80,010$ 80,010$ 81,837$ (466)$ 81,371$

3.46% 4.46% -0.57% 4.16%D TRANSPORTATION ADD ON 56,528$ 56,528$ -$ 56,528$ E TOTAL LCFF TARGET (A5+B5+C2+D) $1,026,375 $709,973 $518,224 $2,311,100 1,833,288$ 121,747$ 1,955,035$

STEP 2: CALCULATE LCFF FLOOR (HOLD HARMLESS) 7,910.45$ F1 12/13 Deficited Revenue Limit per ADA (Including Add Ons) x Current Year Funded ADA) 5,073.96$ 1,217,751$ F2 Total 12/13 State Categoricals (Tier III, CSR, EIA, Transportation) 343,966$ F3 Fair Share Reduction (8.92% of 12/13 Undeficited Revenue Limit) (144,385)$ F4 LCFF Cumulative Growth from Prior Year per ADA x Current Year ADA 1,733.15$ 415,957$ F5 TOTAL LCFF FLOOR (HOLD HARMLESS) $1,833,289STEP 3: CALCULATE LCFF PHASE-IN ENTITLEMENTG1 LCFF Gap: Difference Between LCFF Target and LCFF Floor (Line E-Line F5) 477,811$ G2 LCFF Transition Growth Funding Percentage 25.480%G3 LCFF Transitional Current Year Gap Funding (Line G1 x Line G2) 121,746$ G4 $1,955,035STEP 4: CALCULATE TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EDUCATION PROTECTION ACT FUNDINGH1 LCFF Funding before Minimum State Aid (G4) 1,955,035H2 Less Current Year Property Taxes (1,531,844)$ H3 LCFF State Aid (Before Minimum State Aid (Sum Lines H1 through H2) 423,191$ H4 Minimum State Aid (12/13 Categoricals-Fair Share Reduction) (F2-F3) 199,581$ H5 MINIMUM STATE AID (GREATER OF H3 OR H4) 423,191$ I CURRENT YEAR PROPERTY TAXES 1,531,844$

$200/ADA H5-I Greater of $200/ADA-H5-1 or $0J MINIMUM EDUCATION PROTECTION ACT (EPA) FUNDING ($200 PER ADA ) 48,000$ (223,610)$ -$ -$

TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EPA (Line H4 + Line I + Line J) $1,955,035EXCESS PROPERTY TAXES AND MINIMUM EPA FUNDING $0

SOMIS UNION SCHOOL DISTRICT LOCAL CONTROL FUNDING FORMULA (LCFF) CALCULATION

TOTAL LCFF PHASE-IN ENTITLEMENT (Line F4 + Line G3) (Prior to Excess Taxes and Minimum EPA)

Funding Per ADA (Exc. Transportation,Excess Property Taxes, and Excess Prop. 30)

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A B C D E F G HSomis Union School District

Restricted Programs2013/14 Unaudited Actuals

Resource 3010 3310 3315 3320 4035 4203 Total

Deferred/Fund Balance Code D D D D D DDescription Title I Spec Ed Spec Ed

Fed Preschool

Spec Ed Local

Preschool

Title II Teacher Quality

Title III LEP Federal

REVENUES:Current Year Allocation 91,769.00 40,827.00 1,808.09 3,568.97 10,853.00 9,115.96 157,942.02$ Deferred Revenue from - 2,457.00 2,457.00$ Prior Year Carryover/Adjustmen 22,221.72 1.00 - - 4,525.00 9,425.64 36,173.36$ Carryover to next year (8,281.00) (8,281.00)$ Interest/Fees -$ TOTAL REVENUES 113,990.72$ 40,828.00$ 1,808.09$ 3,568.97$ 17,835.00$ 10,260.60$ 188,291.38$ EXPENDITURES:Indirect Cost Rate 7.54% 7.54% 7.54% 7.54% 7.54% 0.00%Certificated FTE 0.98 0.10 1.08Classified FTE 0.31 0.25 0.56Certificated Salaries 32,392.97$ 7,780.32$ 3,974.59$ 44,147.88$ Classified Salaries 10,675.94$ 3,211.38$ 13,887.32$ Employee Benefits 7,818.90$ 1,137.23$ 968.42$ 1,780.65$ 11,705.20$ Books/Sup. Exc Undes. 276.24$ 276.24$ Supplies Undes (4319) -$ Non Capitalized Equipment 19,547.20$ 367.98$ 19,915.18$ Services 32,646.46$ 8,963.88$ 4,404.55$ 300.72$ 46,315.61$ Sub Agreements (5100) (no indirect) 6,654.96$ -$ 6,654.96$ Equipment (not subject to indirect) -$ Other Outgo (not subject to indirect) 11,829.40$ 1,808.09$ 3,568.97$ 17,206.46$ Indirect Cost (Calculated) 6,988.21$ 1,566.59$ -$ -$ 991.76$ -$ 9,546.56$ *Indirect Cost ADJ -$ -$ -$ -$ TOTAL EXPENDITURES 99,669.98$ 40,828.00$ 1,808.09$ 3,568.97$ 14,145.05$ 9,635.32$ 169,655.41$ OTHER SOURCES\(USES)Contributions -$ -$ -$ -$ -$ -$ -$ TOTAL SOURCES\(USES) -$ -$ -$ -$ -$ -$ -$ NET INCR/(DECR) 14,320.74$ -$ -$ -$ 3,689.95$ 625.28$ 18,635.97$ BEGINNING BALANCE -$ -$ -$ -$ -$ -$ -$ Audit Adj - Beg Bal -$ -$ -$ -$ -$ -$ -$ GRANT REMAINING 14,320.74$ -$ -$ -$ 3,689.95$ 625.28$ 18,635.97$ ENDING FUND BALANCE -$ -$ -$ -$ -$ -$ -$ CALC DEF REV/ACCTS REC 22,382.26$ 20,413.00$ 1,808.09$ 3,568.97$ 42.58$ 9,635.32$ 57,850.22$ ACCOUNTS RECEIVABLE 22,382.26$ 20,413.00$ 1,808.09$ 3,568.97$ 42.58$ 9,635.32$ 57,850.22$ DEFERRED REVENUE -$ -$ -$ -$ -$ -$ -$ RECONCILIATION OF REVEN 99,669.98$ 40,828.00$ 1,808.09$ 3,568.97$ 14,145.05$ 9,635.32$ 169,655.41$

Federal

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Somis Union School DistrictRestricted Programs

2013/14 Unaudited ActualsGrand

Resource 6010 6230 6300 6500 6501 6512 7090 7091 7250 7405 Total 9002 9077 9079 9150 9160 Total TotalDeferred/Fund Balance Code D F F F F F F F F F D D F D F

Description ASES Prop 39 Lottery Spec Ed Spec Ed-SESP

Spec Ed-Mental Health

EIA EIA-LEP School-Based

Common Core

State Safety Credits

AVID Donations Microsoft Settlement

Olweus Grant

Local Restricted General Fund

REVENUES:Current Year Allocation 54,000.00$ -$ 8,029.00$ 136,052.00$ 519.00$ 2,593.00$ 50,442.00$ 251,635.00$ 4,138.76$ 4,217.41$ 10,793.38$ 5,000$ 24,149.55$ 433,726.57$ Deferred Revenue from -$ 4,861.81 4,861.81$ 7,318.81$ Prior Year Carryover/Adjustments 12.05$ 108.56$ 5,187.00$ (519.00)$ 4,788.61$ - - -$ 40,961.97$ Carryover to Next Year 207.00$ 207.00$ - (10,793.38) (10,793.38)$ (18,867.38)$ Interest/Fees -$ -$ -$ TOTAL REVENUES 54,012.05$ -$ 8,137.56$ 141,446.00$ -$ 2,593.00$ -$ -$ -$ 50,442.00$ 256,630.61$ 4,138.76$ 4,861.81$ 4,217.41$ -$ 5,000.00$ 18,217.98$ 463,139.97$ EXPENDITURES:Indirect Cost Rate 5.00% 0.00% 0.00% 7.54% 0.00% 0.00% 3.00% 3.00% 3.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Certificated FTE 1.10 1.10 0.00 0.00 2.18Classified FTE 0.75 0.50 1.25 0.38 0.00 0.00 0.38 2.19Certificated Salaries 82,081.46$ 1,000.00$ 6,354.53$ -$ 89,435.99$ -$ 3,228.92$ 3,228.92$ 136,812.79$ Classified Salaries 20,352.54$ 13,254.51$ 33,607.05$ 5,328.94$ 422.94$ 5,751.88$ 53,246.25$ Employee Benefits 31,934.66$ 4,095.99$ 807.35$ 36,838.00$ 567.79$ 426.21$ 994.00$ 49,537.20$ Books and Supplies, Exc. Undesig 4,358.89$ -$ 3,122.64$ 59.19$ 1,008.26$ 3,334.82$ 11,883.80$ 3,593.21$ 426.63$ 4,019.84$ 16,179.88$ Supplies Undesignated (4319) -$ -$ -$ -$ Non Capitalized Equipment 690.18$ 690.18$ -$ 20,605.36$ Services 25,075.00$ 18,757.42$ 2,593.00$ 46,425.42$ (607.90)$ 827.54$ 948.32$ 495.30$ 1,663.26$ 94,404.29$ Sub Agreements (5100) (no indirect) 23,106.47$ 57,884.12$ 80,990.59$ -$ 87,645.55$ Equipment (not subject to indirect) -$ -$ -$ Other Outgo (not subject to indirect) 71,496.84$ 71,496.84$ -$ 88,703.30$ Indirect Cost (Calculated) 1,471.69$ -$ 11,550.17$ -$ -$ -$ 550.52$ 265.81$ -$ 13,838.19$ -$ -$ -$ -$ -$ -$ 23,384.75$ *Indirect Cost ADJ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES 54,012.05$ -$ 3,122.64$ 294,116.40$ -$ 2,593.00$ -$ 18,901.02$ 9,126.13$ 3,334.82$ 385,206.06$ 5,288.83$ 827.54$ 4,541.53$ -$ 5,000.00$ 15,657.90$ 570,519.37$ OTHER SOURCES\(USES) -$ Contributions -$ -$ -$ 152,670.40$ -$ -$ -$ -$ -$ -$ 152,670.40$ 1,150.07$ -$ -$ -$ -$ 1,150.07$ 153,820.47$ TOTAL SOURCES\(USES) -$ -$ -$ 152,670.40$ -$ -$ -$ -$ -$ -$ 152,670.40$ 1,150.07$ -$ -$ -$ -$ 1,150.07$ 153,820.47$ NET INCR\(DECR) -$ -$ 5,014.92$ -$ -$ -$ -$ (18,901.02)$ (9,126.13)$ 47,107.18$ 24,094.95$ -$ 4,034.27$ (324.12)$ 3,710.15$ 46,441.07$ BEGINNING BALANCE -$ 32,839.10$ -$ 89,115.69$ 9,126.13$ 131,080.92$ -$ -$ 2,793.76$ 2,793.76$ 133,874.68$ Audit Adj - Beg Bal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ GRANT REMAINING -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4,034.27$ -$ -$ -$ 4,034.27$ 22,670.24$ ENDING FUND BALANCE -$ -$ 37,854.02$ -$ -$ -$ -$ 70,214.67$ -$ 47,107.18$ 155,175.87$ -$ -$ 2,469.64$ -$ -$ 2,469.64$ 157,645.51$ CALC DEF REV/ACCTS REC 5,400.00$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,400.00$ 752.20$ (4,034.27)$ -$ -$ -$ (3,282.07)$ 59,968.15$ ACCOUNTS RECEIVABLE 5,400.00$ -$ 8,029.00$ 9,354.00$ -$ 2,593.00$ -$ -$ -$ -$ 25,376.00$ 752.20$ -$ -$ -$ -$ 752.20$ 83,978.42$ DEFERRED REVENUE -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (4,034.27)$ -$ -$ -$ (4,034.27)$ (4,034.27)$ RECONCILIATION OF REVENUE 54,012.05$ -$ 8,137.56$ 141,446.00$ -$ 2,593.00$ -$ -$ -$ 50,442.00$ 256,630.61$ 4,138.76$ 827.54$ 4,217.41$ -$ 5,000.00$ 14,183.71$ 440,469.73$

State Resources Local Resources

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A B C D E F G H I J K LSomis Union Elementary School District

Facilities Budget Matrix2013-14 UNAUDITED ACTUALS

Fiscal Year PO Issued Project/Description Vendor PO# Object Project Costs

Fund 210 Bond Building Fund

Fund 251 Developer Fees

Fund 401 Equipment

Replacement Fund

Fund 402 Capital Outlay

Construction 2013/14 Total

Balance Carried Over to

2014/2015 2013/2014 Beginning Balance -$ 444,931.10$ 127,380.84$ 359,929.42$ 932,241.36$ 4,572,663.54$ Bond Proceeds 8951 3,862,897.14$ 3,862,897.14$ Developer Fees 21,244.36$ 21,244.36$ Other Revenue (Interest Earnings) 8660 8,886.90$ 1,820.33$ 515.13$ 1,482.26$ 12,704.62$ 8,100.00$

12/13 Hardship Funding Consultant Architecture For Education B1213-00048 5800 52,576.25$ (15,666.07)$ (15,666.07)$ -$ Miscellaneous Expenditures/Adjustments (637.33)$ (637.33)$ Balance Prior to Facilities Projects 3,871,784.04$ 451,692.39$ 127,895.97$ 361,411.68$ 4,812,784.08$ 4,580,763.54$ Miscellaneous Services

-$ -$ 14/15 Fundraising Strategies Mayerson Marketing B1215-00051 5800 45,000.00$ -$ 45,000.00$ 13/14 Bldg. Project Manager S.L. Leonard & Associates B1214-00074 5800 245,000.00$ 106,172.90$ 106,172.90$ 138,827.10$

-$ -$ Total Misc. Serv. 290,000.00$ 106,172.90$ -$ -$ -$ 106,172.90$ 183,827.10$ Legal Fees

13/14 Legal Services Fagen Friedman & Fulfrost B1214-00083 5899 921.50$ 921.50$ 921.50$ -$

13/14 Legal ServicesOrbach, Huff, Suarez & Henderson B1214-00084 5899 41,491.50$ 22,603.91$ 22,603.91$ 18,887.59$

Total Legal Fees 42,413.00$ 23,525.41$ -$ -$ -$ 23,525.41$ 18,887.59$

Appraisals13/14 Appraisals Roy A. Villa P1214-00068 6120 1,950.00$ 1,950.00$ -$ 1,950.00$ -$

Total Appraisals 1,950.00$ 1,950.00$ -$ -$ -$ 1,950.00$ -$

Surveys13/14 Traffic & Circulation Study Associated Transp. Eng. P1214-00092 6140 11,025.00$ 4,847.37$ 4,847.37$ 6,177.63$ 14/15 Geotech Eng. Studies Earth Systems Solutions C1215-00019 6140 80.00$ -$ 80.00$ 13/14 CEQA Consultant Rincon Consultants B1214-00079 6140 52,402.00$ 15,146.25$ 15,146.25$ 37,255.75$ 13/14 Geotech Eng. Studies SCG, Inc. P1214-00094 6140 14,000.00$ 14,000.00$ 14,000.00$ -$

-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Total Surveys 77,507.00$ 33,993.62$ -$ -$ -$ 33,993.62$ 43,513.38$

Site Support13/14 Civil Engineering Penfield & Smith Eng. P1214-00078 6150 75,000.00$ 24,086.72$ 24,086.72$ 50,913.28$ 13/14 Aerial Imagery Penfield & Smith Eng. P1214-00080 6150 480.00$ 480.00$ 480.00$ -$ 13/14 School Site/Facilities Cons. School Site Solutions B1214-00073 6150 9,096.06$ 9,096.06$ 9,096.06$ -$

-$ -$ -$ -$ -$ -$

Total Site Support 84,576.06$ 33,662.78$ -$ -$ -$ 33,662.78$ 50,913.28$

Architects13/14 Architects Gonzalez Goodale P1214-00101 6210 1,057,050.00$ 37,815.83$ 37,815.83$ 1,019,234.17$ 13/14 Bond Consultants Urban Futures, Inc. C1214-00098 6210 3,000.00$ 3,000.00$ 3,000.00$ -$

-$ -$ -$ -$ -$ -$ -$ -$

Total Architects 1,060,050.00$ 40,815.83$ -$ -$ -$ 40,815.83$ 1,019,234.17$ Total 1,556,496.06$ 240,120.54$ -$ -$ -$ 240,120.54$ 1,316,375.52$ Available Balance Remaining 1,556,496.06$ 3,631,663.50$ 451,692.39$ 127,895.97$ 361,411.68$ 4,572,663.54$ 3,264,388.02$