2nd interim myp escondido union high final...escondido union high 2nd interim 2013‐14 description...

Multi-Year Projections Summary Report

Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted Combined

A Beginning Balance as of July 1 $12,140,400 $1,977,849 $14,118,249 $8,216,346 $0 $8,216,346 $10,645,848 $0 $10,645,848

B Revenues

1 Revenue Limit Sources 8010‐8099 54,926,079 281,705 55,207,784 60,711,225 281,705 60,992,930 63,802,758 281,705 64,084,463

2 Federal Revenues 8100‐8299 134,078 5,193,271 5,327,349 134,078 4,771,674 4,905,752 134,078 4,771,674 4,905,752

3 Other State Revenues 8300‐8599 1,508,824 2,626,891 4,135,715 1,349,226 1,027,831 2,377,058 1,343,241 1,026,406 2,369,648

4 Other Local Revenues 8600‐8799 683,391 6,944,254 7,627,645 684,667 6,944,254 7,628,921 686,090 6,944,254 7,630,344

5 Total Revenues 57,252,372 15,046,121 72,298,493 62,879,196 13,025,464 75,904,661 65,966,167 13,024,039 78,990,206

Beginning Balance & Revenue (A+B5) $69,392,772 $17,023,970 $86,416,742 $71,095,543 $13,025,464 $84,121,007 $76,612,015 $13,024,039 $89,636,054

C Expenditures

1 Certificated Salaries 1000‐1999 25,362,436 6,191,615 31,554,051 25,606,414 6,184,080 31,790,495 25,963,934 6,258,289 32,222,224

2 Classified Salaries 2000‐2999 8,125,507 4,337,084 12,462,591 8,269,876 4,329,133 12,599,009 8,369,115 4,381,083 12,750,197

3 Employee Benefits 3000‐3999 12,551,722 3,846,209 16,397,931 12,119,045 3,843,696 15,962,741 12,200,184 3,863,671 16,063,855

4 Books & Supplies 4000‐4999 2,307,806 4,074,289 6,382,095 1,452,628 1,681,028 3,133,656 1,487,491 1,721,373 3,208,864

5 Services, Other Operating Exp 5000‐5999 6,816,470 4,793,988 11,610,458 6,484,468 4,527,088 11,011,556 6,634,455 4,640,955 11,275,410

6 Capital Outlay 6000‐6999 34,968 1,025,346 1,060,314 35,737 211,906 247,643 36,595 216,991 253,586

7 Other Outgo ‐ exclude Direct Sup. 7100‐7299 30,000 0 30,000 30,660 0 30,660 31,396 0 31,396

8 Debt Service 7400‐7499 0 57,706 57,706 0 57,706 57,706 0 57,706 57,706

9 Direct Support/Indirect Costs 7300‐7399 (874,622) 712,972 (161,650) (725,919) 560,712 (165,206) (743,341) 574,169 (169,171)

10 CSR Reduction (for info only) 1000‐7999 0 0

11 Projected Budget Reduction 0 0 0 0 0 0 0 0 0

12 Total Expenditures: $54,354,287 $25,039,209 $79,393,496 $53,272,910 $21,395,349 $74,668,259 $53,979,829 $21,714,238 $75,694,066

D Interfund Xfers/Other Sources

1 Transfers In 8910‐8929 1,653,100 0 1,653,100 1,653,100 0 1,653,100 1,653,100 0 1,653,100

2 Transfers Out 7610‐7629 460,000 0 460,000 460,000 0 460,000 460,000 0 460,000

3 Sources 8930‐8979 0 0 0 0 0 0 0 0 0

4 Uses 7630‐7699 0 0 0 0 0 0 0 0 0

5 Contributions 8980‐8999 (8,015,239) 8,015,239 0 (8,369,885) 8,369,885 0 (8,690,198) 8,690,198 0

E Net Increase (Decrease) In Fund Balance ($3,924,054) ($1,977,849) ($5,901,903) $2,429,502 $0 $2,429,502 $4,489,241 ($0) $4,489,240

F Ending Balance $8,216,346 $0 $8,216,346 $10,645,848 $0 $10,645,848 $15,135,088 ($0) $15,135,088

1 Revolving Cash 9711 75,000 0 75,000 75,000 0 75,000 75,000 0 75,000

2 Other Reserves 97xx 11,021 0 11,021 11,021 0 11,021 11,021 0 11,021

3 Restricted 9740 0 0 0 0 0 0 0 0 0

4 Stabilization Arrangements 9750 0 0 0 0 0 0 0 0 0

5 Other Commitments 9760 0 0 0 0 0 0 0 0 0

6 Assigned ‐ Other Assignments 9780 4,117,241 0 4,117,241 6,129,739 0 6,129,739 8,285,409 0 8,285,409

7 Reserve for Economic Uncertainties 9789 3,992,675 0 3,992,675 3,756,413 0 3,756,413 3,807,703 0 3,807,703

8 Unassigned/unappropriated Amount 9790 20,409 0 20,409 673,675 0 673,675 2,955,955 0 2,955,955

G Components of Ending Fund Balance Total $8,216,346 $0 $8,216,346 $10,645,848 $0 $10,645,848 $15,135,088 $0 $15,135,089

Reserve Percentage Level for this district: 5.00% Total Reserves 5% Calculated Difference*

FY 2013‐14 ADA Input Sheet (District): 7,219.71 $3,992,675 $3,992,675 $0

$3,756,413 $3,756,413 $0

$3,807,703 $3,807,703 $0

FY 2014‐15 Unappropiated Amount is: Positive

FY 2015‐16 Unappropiated Amount is: Positive

*NOTE: Negative number means reserve % not met compares amount in 9770 only. *NOTE: negative number means reserve % not met Compares amount in 9770 only. A difference of 0 does not necessarily mean the Unappropriated Amount is positiv

Escondido Union High 2nd Interim 2013‐14

DESCRIPTION OBJECT CODE

FY 2013‐14 FY 2014‐15 FY 2015‐16

Current (Base Year) First Projected Year Second Projected Year

5% Calculated Reserve, or $50,000 (greater of the two)

FY 2013‐14 Bud

FY 2014‐15 Proj

FY 2015‐16 Proj

Summary of 1 As of 2/26/2014

SDCOE FY 2013‐14 FY 2014‐15 FY 2015‐16

Assumptions (Base Year) (Project YR 1) (Project YR 2)

COLA ‐ (SSC Dartboard) 1.565% 0.860% 2.200%

COLA ‐ (DOF) 1.570% 0.860% 2.120%

Funded COLA ‐ (Categorical) 0.00% 0.00% 0.00%

Gap Funding ‐ (DOF) 11.78% 28.05% 18.00%

California Consumer Price Index ‐ (SSC Dartboard) 2.00% 2.20% 2.40%

Lottery Per ADA (SSC Dartboard) Unrestricted $124 $126 $126

Restricted $30 $30 $30

Current Interest Rate ‐ (SD County Treasurer's Office) 0.50% 0.50% 0.50%

(District Input)

Unrestricted

Restricted

(District Input) 26,095,129$ 31,955,461$ 35,046,994$

(District Input) 7,880,168$ 7,828,322$ 7,828,322$

(District Input) 7,219.71 7,172.21 7,172.21

% Change ‐0.66% 0.00%

Salary Step & Column Percent Increases:

Teachers 1100 1.20% 1.20% 1.20%

Certificated Pupil Support 1200 1.20% 1.20% 1.20%

Certificated Supervisor & Admin 1300 1.20% 1.20% 1.20%

Other Certificated 1900 1.20% 1.20% 1.20%

Instructional Aides 2100 1.20% 1.20% 1.20%

Classified Support 2200 1.20% 1.20% 1.20%

Classified Supervisor & Admin 2300 1.20% 1.20% 1.20%

Clerical, Technical, & Office Staff 2400 1.20% 1.20% 1.20%

Other Classified 2900 1.20% 1.20% 1.20%

Mgmt, Cert, & Classified Contract Increases:

Management Increases (District Input) 0.00% 0.00% 0.00%

Certificated Increases (District Input) 0.00% 0.00% 0.00%

Classified Increases (District Input) 0.00% 0.00% 0.00%

Benefits:

STRS 3100‐3102 8.25% 8.25% 8.25%

PERS 3200‐3202 11.417% 11.417% 11.417%

OASDI/Medicare/Alternative 3300‐3302 1.45% 1.45% 1.45%

Health & Welfare Increase (% increase) 3400‐3402 0.00% 0.00% 0.00%

State Unemployment 3500‐3502 0.05% 0.05% 0.05%

Workers' Comp (% increase) 3600‐3602 0.00% 0.00% 0.00%

OPEB Allocated Costs (% increase) *3711‐3712 0.00% 0.00% 0.00%

OPEB Active Employee Costs (% increase ) 3751‐3752 0.00% 0.00% 0.00%

PERS Reduction 3801‐3802 0.000% 0.000% 0.000%

3900‐3902 (District Input)

Unrestricted Restricted Combined

FY 2013‐14 General Fund Beginning Balances (District Input) 12,140,400$ 1,977,849$ 14,118,249$

(+/‐) Audit Adjustment (District Input) ‐$ ‐$ ‐$

Net Beginning Balance 12,140,400$ 1,977,849$ 14,118,249$

*Roll up to 3701 and 3702

Multi‐Year Projection Assumptions Sheet2nd Interim 2013‐14

Escondido Union High

Data in shaded areas are provided by SDCOE (for information only)

DESCRIPTION

Note: The SDCOE recommended assumptions are just that, assumptions. Please forecast accordingly to your district's size and financial picture.

Property Taxes (% increase)

Projected Budget Reduction

State Aid 8011 (enter from BASC LCFF Calc.)

EPA 8012 (enter from BASC LCFF Calc.)

Average Daily Attendance (ADA) Projections

Other Employee Benefits (include early

retirement incentive)

Escondido Union HighSan Diego County

2013-14 Second InterimGeneral Fund

Unrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance

37 68106 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: fundi-a (Rev 08/27/2013) Page 1 Printed: 2/26/2014 11:16 AM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF/Revenue Limit Sources 8010-8099 42,528,570.00 54,926,079.00 31,008,850.97 54,926,079.00 0.00 0.0%

2) Federal Revenue 8100-8299 129,920.00 134,078.00 55,830.78 134,078.00 0.00 0.0%

3) Other State Revenue 8300-8599 8,456,527.00 1,508,824.00 728,480.26 1,508,824.00 0.00 0.0%

4) Other Local Revenue 8600-8799 564,236.00 683,391.00 413,544.87 683,391.00 0.00 0.0%

5) TOTAL, REVENUES 51,679,253.00 57,252,372.00 32,206,706.88 57,252,372.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 24,936,316.00 25,362,436.00 13,363,560.40 25,362,436.00 0.00 0.0%

2) Classified Salaries 2000-2999 8,280,355.00 8,125,507.00 4,533,775.87 8,125,507.00 0.00 0.0%

3) Employee Benefits 3000-3999 12,093,209.00 12,551,722.00 7,319,824.54 12,551,722.00 0.00 0.0%

4) Books and Supplies 4000-4999 1,370,598.00 2,307,806.00 765,693.15 2,307,806.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 6,040,933.00 6,816,470.00 3,363,089.78 6,816,470.00 0.00 0.0%

6) Capital Outlay 6000-6999 55,180.00 34,968.00 3,385.00 34,968.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 30,000.00 30,000.00 28,827.00 30,000.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (721,525.00) (874,622.00) 0.00 (874,622.00) 0.00 0.0%

9) TOTAL, EXPENDITURES 52,085,066.00 54,354,287.00 29,378,155.74 54,354,287.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (405,813.00) 2,898,085.00 2,828,551.14 2,898,085.00

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 1,513,100.00 1,653,100.00 0.00 1,653,100.00 0.00 0.0%

b) Transfers Out 7600-7629 460,000.00 460,000.00 0.00 460,000.00 0.00 0.0%

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

3) Contributions 8980-8999 (6,004,557.00) (8,015,239.00) 0.00 (8,015,239.00) 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (4,951,457.00) (6,822,139.00) 0.00 (6,822,139.00)




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,357,270.00) (3,924,054.00) 2,828,551.14 (3,924,054.00)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 12,140,400.18 12,140,400.18 12,140,400.18 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 12,140,400.18 12,140,400.18 12,140,400.18

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 12,140,400.18 12,140,400.18 12,140,400.18

2) Ending Balance, June 30 (E + F1e) 6,783,130.18 8,216,346.18 8,216,346.18

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 75,000.00 75,000.00 75,000.00

Stores 9712 11,021.00 11,021.00 11,021.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 0.00 0.00 d) Assigned

Other Assignments 9780 2,705,541.18 4,117,240.96 4,117,240.96

H&W Reserve 0000 9780 250,000.00

District PI Support 0000 9780 437,406.18

Common Core Implementation 0000 9780 2,000,000.00

H&W Reserve 0000 9780 500,000.00



AB3632 MHS 0000 9780 170,170.00

Facilities Reservation 0000 9780 1,245.96

LCAP Reservation 0000 9780 1,000,000.00

H&W Reserve 0000 9780 500,000.00



AB3632 MHS 0000 9780 170,170.00

Facilities Reserve 0000 9780 1,245.96


e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 3,991,568.00 3,992,675.00 3,992,675.00

Unassigned/Unappropriated Amount 9790 0.00 20,409.22 20,409.22




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF/REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 16,633,273.00 26,095,129.00 13,642,982.00 26,095,129.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 7,243,433.00 7,880,168.00 4,042,064.00 7,880,168.00 0.00 0.0%

Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.00 0.00 0.00 0.0%

State Aid - Prior Years 8019 0.00 0.00 1,031,427.00 0.00 0.00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 250,666.00 241,746.00 119,068.01 241,746.00 0.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%

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

County & District Taxes Secured Roll Taxes 8041 25,755,203.00 25,985,020.00 12,378,117.56 25,985,020.00 0.00 0.0%

Unsecured Roll Taxes 8042 871,520.00 920,457.00 898,386.25 920,457.00 0.00 0.0%

Prior Years' Taxes 8043 0.00 (791.00) (16,278.39) (791.00) 0.00 0.0%

Supplemental Taxes 8044 357,684.00 380,374.00 264,430.38 380,374.00 0.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (2,981,033.00) (3,213,580.00) 0.00 (3,213,580.00) 0.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 2,600.00 920,172.00 874,820.70 920,172.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 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 0.0%

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

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

Subtotal, LCFF/Revenue Limit Sources 48,133,346.00 59,208,695.00 33,235,017.51 59,208,695.00 0.00 0.0% LCFF/Revenue Limit Transfers

Unrestricted LCFF/Revenue Limit Transfers - Current Year 0000 8091 (1,749,439.00) 0.00 0.00 0.00 0.00 0.0%

Continuation Education ADA Transfer 2200 8091

Community Day Schools Transfer 2430 8091

Special Education ADA Transfer 6500 8091

All Other LCFF/Revenue Limit Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0%

PERS Reduction Transfer 8092 127,618.00 0.00 0.00 0.00 0.00 0.0%

Transfers to Charter Schools in Lieu of Property Taxes 8096 (3,982,955.00) (4,282,616.00) (2,226,166.54) (4,282,616.00) 0.00 0.0%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, LCFF/REVENUE LIMIT SOURCES 42,528,570.00 54,926,079.00 31,008,850.97 54,926,079.00 0.00 0.0%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Forest Reserve Funds 8260 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 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

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

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




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

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

NCLB: Title I, Part D, Local Delinquent Program 3025 8290

NCLB: Title II, Part A, Teacher Quality 4035 8290

NCLB: Title III, Immigration Education Program 4201 8290

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

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

Other No Child Left Behind

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

5510 8290

Vocational and Applied Technology Education 3500-3699 8290

Safe and Drug Free Schools 3700-3799 8290

All Other Federal Revenue All Other 8290 129,920.00 134,078.00 55,830.78 134,078.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 129,920.00 134,078.00 55,830.78 134,078.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

Community Day School Additional Funding Current Year 2430 8311

Prior Years 2430 8319

ROC/P Entitlement Current Year 6355-6360 8311

Prior Years 6355-6360 8319

Special Education Master Plan Current Year 6500 8311

Prior Years 6500 8319

Home-to-School Transportation 7230 8311

Economic Impact Aid 7090-7091 8311

Spec. Ed. Transportation 7240 8311

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

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

Year Round School Incentive 8425 0.00 0.00 0.00 0.00 0.00 0.0%

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

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 339,149.00 406,811.00 406,811.00 406,811.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 1,057,028.00 1,069,281.00 320,332.86 1,069,281.00 0.00 0.0%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

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

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

School Based Coordination Program 7250 8590

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Drug/Alcohol/Tobacco Funds 6650, 6690 8590

Healthy Start 6240 8590

Specialized Secondary 7370 8590

School Community Violence Prevention Grant 7391 8590

Quality Education Investment Act 7400 8590

All Other State Revenue All Other 8590 7,060,350.00 32,732.00 1,336.40 32,732.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

TOTAL, OTHER STATE REVENUE 8,456,527.00 1,508,824.00 728,480.26 1,508,824.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(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

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF/RL Deduction 8625 0.00 0.00 0.00 0.00

Penalties and Interest from Delinquent Non-LCFF/Revenue Limit Taxes 8629 0.00 0.00 0.00 0.00

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

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 16,664.00 50,710.00 41,580.00 50,710.00 0.00 0.0%

Interest 8660 36,003.00 36,003.00 13,210.19 36,003.00 0.00 0.0%

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

Fees and Contracts Adult Education Fees 8671 355,477.00 355,477.00 144,718.21 355,477.00 0.00 0.0%

Non-Resident Students 8672 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

Transportation Services 7230, 7240 8677

Interagency Services All Other 8677 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Fees and Contracts 8689 0.00 7,291.00 7,291.40 7,291.00 0.00 0.0%

Other Local Revenue

Plus: Misc Funds Non-LCFF/Revenue Limit (50%) Adjustment 8691 (8.00) 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

All Other Local Revenue 8699 126,100.00 203,910.00 206,745.07 203,910.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 30,000.00 30,000.00 0.00 30,000.00 0.00 0.0%

Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793

Other Transfers of Apportionments

From Districts or Charter Schools All Other 8791 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 0.0%

From JPAs All Other 8793 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 0.0%

TOTAL, OTHER LOCAL REVENUE 564,236.00 683,391.00 413,544.87 683,391.00 0.00 0.0%

TOTAL, REVENUES 51,679,253.00 57,252,372.00 32,206,706.88 57,252,372.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 19,649,182.00 19,878,212.00 10,284,713.72 19,878,212.00 0.00 0.0%

Certificated Pupil Support Salaries 1200 1,378,297.00 1,378,126.00 751,950.47 1,378,126.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 3,057,941.00 3,147,597.00 1,841,841.71 3,147,597.00 0.00 0.0%

Other Certificated Salaries 1900 850,896.00 958,501.00 485,054.50 958,501.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 24,936,316.00 25,362,436.00 13,363,560.40 25,362,436.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 484,802.00 473,096.00 263,190.46 473,096.00 0.00 0.0%

Classified Support Salaries 2200 3,151,641.00 3,139,912.00 1,781,202.64 3,139,912.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 484,193.00 485,466.00 228,073.05 485,466.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 3,879,683.00 3,687,785.00 2,075,106.04 3,687,785.00 0.00 0.0%

Other Classified Salaries 2900 280,036.00 339,248.00 186,203.68 339,248.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 8,280,355.00 8,125,507.00 4,533,775.87 8,125,507.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 2,008,986.00 2,057,196.00 1,072,113.75 2,057,196.00 0.00 0.0%

PERS 3201-3202 990,126.00 961,478.00 491,890.75 961,478.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 1,011,106.00 998,250.00 531,207.32 998,250.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 5,539,444.00 6,085,171.00 3,226,078.99 6,085,171.00 0.00 0.0%

Unemployment Insurance 3501-3502 22,517.00 20,635.00 8,928.57 20,635.00 0.00 0.0%

Workers' Compensation 3601-3602 754,090.00 732,187.00 389,520.73 732,187.00 0.00 0.0%

OPEB, Allocated 3701-3702 911,162.00 904,845.00 1,043,698.28 904,845.00 0.00 0.0%

OPEB, Active Employees 3751-3752 228,319.00 235,574.00 0.00 235,574.00 0.00 0.0%

PERS Reduction 3801-3802 66,273.00 0.00 0.00 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 561,186.00 556,386.00 556,386.15 556,386.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 12,093,209.00 12,551,722.00 7,319,824.54 12,551,722.00 0.00 0.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 5,988.00 29,154.00 21,707.32 29,154.00 0.00 0.0%

Books and Other Reference Materials 4200 27,438.00 57,786.00 27,520.63 57,786.00 0.00 0.0%

Materials and Supplies 4300 1,098,543.00 1,779,394.00 571,171.06 1,779,394.00 0.00 0.0%

Noncapitalized Equipment 4400 238,629.00 441,472.00 145,294.14 441,472.00 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,370,598.00 2,307,806.00 765,693.15 2,307,806.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 6,000.00 5,570.00 2,321.00 5,570.00 0.00 0.0%

Travel and Conferences 5200 221,734.00 256,849.00 125,904.76 256,849.00 0.00 0.0%

Dues and Memberships 5300 48,322.00 50,430.00 37,917.01 50,430.00 0.00 0.0%

Insurance 5400-5450 434,871.00 434,871.00 341,613.58 434,871.00 0.00 0.0%

Operations and Housekeeping Services 5500 2,047,606.00 2,131,606.00 1,246,559.26 2,131,606.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 612,854.00 632,940.00 263,677.14 632,940.00 0.00 0.0%

Transfers of Direct Costs 5710 191,930.00 222,252.00 108,812.18 222,252.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 11,231.00 12,778.00 8,829.52 12,778.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 2,231,439.00 2,845,459.00 1,110,055.93 2,845,459.00 0.00 0.0%

Communications 5900 234,946.00 223,715.00 117,399.40 223,715.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 6,040,933.00 6,816,470.00 3,363,089.78 6,816,470.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 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 0.0%

Buildings and Improvements of Buildings 6200 1,910.00 1,910.00 0.00 1,910.00 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 0.0%

Equipment 6400 53,270.00 33,058.00 3,385.00 33,058.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 55,180.00 34,968.00 3,385.00 34,968.00 0.00 0.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 30,000.00 30,000.00 28,827.00 30,000.00 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 0.0%

Payments to County Offices 7142 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 0.0%

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

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 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

To County Offices 6500 7222

To JPAs 6500 7223

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

To County Offices 6360 7222

To JPAs 6360 7223

Other Transfers of Apportionments All Other 7221-7223 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 0.0%

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

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 30,000.00 30,000.00 28,827.00 30,000.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (553,973.00) (712,972.00) 0.00 (712,972.00) 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (167,552.00) (161,650.00) 0.00 (161,650.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (721,525.00) (874,622.00) 0.00 (874,622.00) 0.00 0.0%

TOTAL, EXPENDITURES 52,085,066.00 54,354,287.00 29,378,155.74 54,354,287.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

Other Authorized Interfund Transfers In 8919 1,513,100.00 1,653,100.00 0.00 1,653,100.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 1,513,100.00 1,653,100.00 0.00 1,653,100.00 0.00 0.0%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 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 0.0%

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

To: Deferred Maintenance Fund 7615 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 0.0%

Other Authorized Interfund Transfers Out 7619 460,000.00 460,000.00 0.00 460,000.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 460,000.00 460,000.00 0.00 460,000.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES State Apportionments Emergency Apportionments 8931 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 0.0%

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 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 0.0%

Proceeds from Capital Leases 8972 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 0.0%

All Other Financing Sources 8979 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 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 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 0.0%

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (6,104,557.00) (8,115,239.00) 0.00 (8,115,239.00) 0.00 0.0%

Contributions from Restricted Revenues 8990 100,000.00 100,000.00 0.00 100,000.00 0.00 0.0%

Transfers of Restricted Balances 8997 0.00 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (6,004,557.00) (8,015,239.00) 0.00 (8,015,239.00) 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (4,951,457.00) (6,822,139.00) 0.00 (6,822,139.00) 0.00 0.0%



Restricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF/Revenue Limit Sources 8010-8099 2,022,017.00 281,705.00 64,504.00 281,705.00 0.00 0.0%

2) Federal Revenue 8100-8299 4,785,767.00 5,193,271.00 1,271,752.33 5,193,271.00 0.00 0.0%

3) Other State Revenue 8300-8599 2,009,348.00 2,626,891.00 1,972,915.22 2,626,891.00 0.00 0.0%

4) Other Local Revenue 8600-8799 6,193,891.00 6,944,254.00 4,039,604.07 6,944,254.00 0.00 0.0%

5) TOTAL, REVENUES 15,011,023.00 15,046,121.00 7,348,775.62 15,046,121.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 1,686,091.00 4,074,289.00 1,849,916.90 4,074,289.00 0.00 0.0%


6) Capital Outlay 6000-6999 148,991.00 1,025,346.00 3,385.00 1,025,346.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 57,706.00 57,706.00 57,706.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 553,973.00 712,972.00 0.00 712,972.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (6,004,557.00) (9,993,088.00) (4,033,268.09) (9,993,088.00)

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

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

3) Contributions 8980-8999 6,004,557.00 8,015,239.00 0.00 8,015,239.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 6,004,557.00 8,015,239.00 0.00 8,015,239.00




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 (1,977,849.00) (4,033,268.09) (1,977,849.00)






2) Ending Balance, June 30 (E + F1e) 1,977,849.28 0.28 0.28

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 1,977,849.28 1.30 1.30



Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 0.00 (1.02) (1.02)




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF/REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00

Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00

Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.00 0.00

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00

Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

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

County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00

Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00

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

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00

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

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

Less: Non-LCFF/Revenue Limit (50%) Adjustment 8089 0.00 0.00 0.00 0.00

Subtotal, LCFF/Revenue Limit Sources 0.00 0.00 0.00 0.00 LCFF/Revenue Limit Transfers

Unrestricted LCFF/Revenue Limit Transfers - Current Year 0000 8091

Continuation Education ADA Transfer 2200 8091 0.00 0.00 0.00 0.00 0.00 0.0%

Community Day Schools Transfer 2430 8091 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education ADA Transfer 6500 8091 1,749,439.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction Transfer 8092 0.00 0.00 0.00 0.00

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

Property Taxes Transfers 8097 272,578.00 281,705.00 64,504.00 281,705.00 0.00 0.0%


TOTAL, LCFF/REVENUE LIMIT SOURCES 2,022,017.00 281,705.00 64,504.00 281,705.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 1,474,496.00 1,379,680.00 0.00 1,379,680.00 0.00 0.0%

Special Education Discretionary Grants 8182 144,323.00 100,755.00 25,154.00 100,755.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 927,500.00 1,296,039.00 320,322.34 1,296,039.00 0.00 0.0%

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




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 1,568,769.00 1,682,206.00 715,306.00 1,682,206.00 0.00 0.0%

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

NCLB: Title II, Part A, Teacher Quality 4035 8290 242,928.00 275,425.00 88,616.22 275,425.00 0.00 0.0%

NCLB: Title III, Immigration Education Program 4201 8290 12,600.00 20,021.00 3,150.41 20,021.00 0.00 0.0%

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 145,852.00 174,011.00 86,947.39 174,011.00 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 0.00 0.0%


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

5510 8290 0.00 5,258.00 3,757.78 5,258.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 209,299.00 199,876.00 0.00 199,876.00 0.00 0.0%

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


TOTAL, FEDERAL REVENUE 4,785,767.00 5,193,271.00 1,271,752.33 5,193,271.00 0.00 0.0%

OTHER STATE REVENUE


Community Day School Additional Funding Current Year 2430 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 2430 8319 0.00 0.00 0.00 0.00 0.00 0.0%

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

Prior Years 6355-6360 8319 0.00 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 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%

Home-to-School Transportation 7230 8311 3,535.00 0.00 0.00 0.00 0.00 0.0%

Economic Impact Aid 7090-7091 8311 987,065.00 0.00 0.00 0.00 0.00 0.0%

Spec. Ed. Transportation 7240 8311 96,483.00 0.00 0.00 0.00 0.00 0.0%




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


Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materia 8560 263,214.00 263,214.00 39,929.22 263,214.00 0.00 0.0%


Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



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

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

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

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 659,051.00 2,363,677.00 1,932,986.00 2,363,677.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

TOTAL, OTHER STATE REVENUE 2,009,348.00 2,626,891.00 1,972,915.22 2,626,891.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 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 0.0%

Prior Years' Taxes 8617 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 0.0%


Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF/RL Deduction 8625 0.00 0.00 1,119,416.93 0.00 0.00 0.0%

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

Sales Sale of Equipment/Supplies 8631 0.00 83,456.00 83,456.00 83,456.00 0.00 0.0%



All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 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

Non-Resident Students 8672 0.00 0.00 0.00 0.00

Transportation Fees From Individuals 8675 0.00 2,195.00 4,595.00 2,195.00 0.00 0.0%

Transportation Services 7230, 7240 8677 0.00 0.00 0.00 0.00 0.00 0.0%



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

Other Local Revenue

Plus: Misc Funds Non-LCFF/Revenue Limit ( 8691 0.00 0.00 0.00 0.00

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


Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 1,043,315.00 1,043,315.00 330,377.00 1,043,315.00 0.00 0.0%

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

From County Offices 6500 8792 4,750,576.00 5,329,219.00 2,285,668.00 5,329,219.00 0.00 0.0%

From JPAs 6500 8793 0.00 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 0.00 0.0%

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 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 0.0%




TOTAL, OTHER LOCAL REVENUE 6,193,891.00 6,944,254.00 4,039,604.07 6,944,254.00 0.00 0.0%

TOTAL, REVENUES 15,011,023.00 15,046,121.00 7,348,775.62 15,046,121.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES


Certificated Pupil Support Salaries 1200 578,778.00 545,020.00 314,073.81 545,020.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 604,044.00 613,184.00 359,294.72 613,184.00 0.00 0.0%

Other Certificated Salaries 1900 498,315.00 542,517.00 256,606.59 542,517.00 0.00 0.0%


CLASSIFIED SALARIES

Classified Instructional Salaries 2100 2,047,823.00 1,977,098.00 1,038,655.87 1,977,098.00 0.00 0.0%

Classified Support Salaries 2200 1,466,960.00 1,458,662.00 782,450.67 1,458,662.00 0.00 0.0%


Clerical, Technical and Office Salaries 2400 383,788.00 406,239.00 240,993.86 406,239.00 0.00 0.0%



EMPLOYEE BENEFITS

STRS 3101-3102 465,928.00 487,862.00 265,525.95 487,862.00 0.00 0.0%

PERS 3201-3202 498,556.00 510,870.00 259,951.79 510,870.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 425,063.00 428,998.00 219,635.06 428,998.00 0.00 0.0%




OPEB, Allocated 3701-3702 322,140.00 324,530.00 0.00 324,530.00 0.00 0.0%


PERS Reduction 3801-3802 52,095.00 0.00 0.00 0.00 0.00 0.0%

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


BOOKS AND SUPPLIES



Materials and Supplies 4300 1,378,010.00 2,725,215.00 1,165,829.07 2,725,215.00 0.00 0.0%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,686,091.00 4,074,289.00 1,849,916.90 4,074,289.00 0.00 0.0%


Subagreements for Services 5100 0.00 0.00 10,832.50 0.00 0.00 0.0%


Dues and Memberships 5300 521.00 1,360.00 986.00 1,360.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 24,346.00 24,440.00 9,365.36 24,440.00 0.00 0.0%


Transfers of Direct Costs 5710 (191,930.00) (222,252.00) (108,812.18) (222,252.00) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 418.00 4,853.00 2,735.06 4,853.00 0.00 0.0%


Communications 5900 25,431.00 26,537.00 15,873.29 26,537.00 0.00 0.0%





37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 30,000.00 315,000.00 0.00 315,000.00 0.00 0.0%



Equipment 6400 53,990.00 280,694.00 3,385.00 280,694.00 0.00 0.0%

Equipment Replacement 6500 25,001.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 148,991.00 1,025,346.00 3,385.00 1,025,346.00 0.00 0.0%



State Special Schools 7130 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 0.0%



To JPAs 7213 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 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 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 0.00 0.0%


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%





Other Debt Service - Principal 7439 0.00 57,706.00 57,706.00 57,706.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 57,706.00 57,706.00 57,706.00 0.00 0.0%


Transfers of Indirect Costs 7310 553,973.00 712,972.00 0.00 712,972.00 0.00 0.0%

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

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 553,973.00 712,972.00 0.00 712,972.00 0.00 0.0%





37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



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

Other Authorized Interfund Transfers In 8919 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 0.0%







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

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

OTHER SOURCES/USES

SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 6,104,557.00 8,115,239.00 0.00 8,115,239.00 0.00 0.0%

Contributions from Restricted Revenues 8990 (100,000.00) (100,000.00) 0.00 (100,000.00) 0.00 0.0%


(e) TOTAL, CONTRIBUTIONS 6,004,557.00 8,015,239.00 0.00 8,015,239.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 6,004,557.00 8,015,239.00 0.00 8,015,239.00 0.00 0.0%



Summary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance

37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF/Revenue Limit Sources 8010-8099 44,550,587.00 55,207,784.00 31,073,354.97 55,207,784.00 0.00 0.0%

2) Federal Revenue 8100-8299 4,915,687.00 5,327,349.00 1,327,583.11 5,327,349.00 0.00 0.0%

3) Other State Revenue 8300-8599 10,465,875.00 4,135,715.00 2,701,395.48 4,135,715.00 0.00 0.0%

4) Other Local Revenue 8600-8799 6,758,127.00 7,627,645.00 4,453,148.94 7,627,645.00 0.00 0.0%

5) TOTAL, REVENUES 66,690,276.00 72,298,493.00 39,555,482.50 72,298,493.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 3,056,689.00 6,382,095.00 2,615,610.05 6,382,095.00 0.00 0.0%


6) Capital Outlay 6000-6999 204,171.00 1,060,314.00 6,770.00 1,060,314.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 30,000.00 87,706.00 86,533.00 87,706.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (167,552.00) (161,650.00) 0.00 (161,650.00) 0.00 0.0%



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 1,513,100.00 1,653,100.00 0.00 1,653,100.00 0.00 0.0%

b) Transfers Out 7600-7629 460,000.00 460,000.00 0.00 460,000.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 1,053,100.00 1,193,100.00 0.00 1,193,100.00




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,357,270.00) (5,901,903.00) (1,204,716.95) (5,901,903.00)







Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 75,000.00 75,000.00 75,000.00

Stores 9712 11,021.00 11,021.00 11,021.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 1,977,849.28 1.30 1.30




H&W Reserve 0000 9780 250,000.00



H&W Reserve 0000 9780 500,000.00



AB3632 MHS 0000 9780 170,170.00

Facilities Reservation 0000 9780 1,245.96


H&W Reserve 0000 9780 500,000.00



AB3632 MHS 0000 9780 170,170.00

Facilities Reserve 0000 9780 1,245.96



Reserve for Economic Uncertainties 9789 3,991,568.00 3,992,675.00 3,992,675.00

Unassigned/Unappropriated Amount 9790 0.00 20,408.20 20,408.20




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF/REVENUE LIMIT SOURCES Principal Apportionment State Aid - Current Year 8011 16,633,273.00 26,095,129.00 13,642,982.00 26,095,129.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 7,243,433.00 7,880,168.00 4,042,064.00 7,880,168.00 0.00 0.0%

Charter Schools General Purpose Entitlement - State Aid 8015 0.00 0.00 0.00 0.00 0.00 0.0%

State Aid - Prior Years 8019 0.00 0.00 1,031,427.00 0.00 0.00 0.0%

Tax Relief Subventions Homeowners' Exemptions 8021 250,666.00 241,746.00 119,068.01 241,746.00 0.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%


County & District Taxes Secured Roll Taxes 8041 25,755,203.00 25,985,020.00 12,378,117.56 25,985,020.00 0.00 0.0%

Unsecured Roll Taxes 8042 871,520.00 920,457.00 898,386.25 920,457.00 0.00 0.0%

Prior Years' Taxes 8043 0.00 (791.00) (16,278.39) (791.00) 0.00 0.0%

Supplemental Taxes 8044 357,684.00 380,374.00 264,430.38 380,374.00 0.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (2,981,033.00) (3,213,580.00) 0.00 (3,213,580.00) 0.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 2,600.00 920,172.00 874,820.70 920,172.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 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 0.0%

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

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

Subtotal, LCFF/Revenue Limit Sources 48,133,346.00 59,208,695.00 33,235,017.51 59,208,695.00 0.00 0.0% LCFF/Revenue Limit Transfers

Unrestricted LCFF/Revenue Limit Transfers - Current Year 0000 8091 (1,749,439.00) 0.00 0.00 0.00 0.00 0.0%

Continuation Education ADA Transfer 2200 8091 0.00 0.00 0.00 0.00 0.00 0.0%

Community Day Schools Transfer 2430 8091 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education ADA Transfer 6500 8091 1,749,439.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction Transfer 8092 127,618.00 0.00 0.00 0.00 0.00 0.0%

Transfers to Charter Schools in Lieu of Property Taxes 8096 (3,982,955.00) (4,282,616.00) (2,226,166.54) (4,282,616.00) 0.00 0.0%

Property Taxes Transfers 8097 272,578.00 281,705.00 64,504.00 281,705.00 0.00 0.0%


TOTAL, LCFF/REVENUE LIMIT SOURCES 44,550,587.00 55,207,784.00 31,073,354.97 55,207,784.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 1,474,496.00 1,379,680.00 0.00 1,379,680.00 0.00 0.0%

Special Education Discretionary Grants 8182 144,323.00 100,755.00 25,154.00 100,755.00 0.00 0.0%


Forest Reserve Funds 8260 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 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 927,500.00 1,296,039.00 320,322.34 1,296,039.00 0.00 0.0%

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




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 1,568,769.00 1,682,206.00 715,306.00 1,682,206.00 0.00 0.0%

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

NCLB: Title II, Part A, Teacher Quality 4035 8290 242,928.00 275,425.00 88,616.22 275,425.00 0.00 0.0%

NCLB: Title III, Immigration Education Program 4201 8290 12,600.00 20,021.00 3,150.41 20,021.00 0.00 0.0%

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 145,852.00 174,011.00 86,947.39 174,011.00 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 0.00 0.0%


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

5510 8290 0.00 5,258.00 3,757.78 5,258.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 209,299.00 199,876.00 0.00 199,876.00 0.00 0.0%



TOTAL, FEDERAL REVENUE 4,915,687.00 5,327,349.00 1,327,583.11 5,327,349.00 0.00 0.0%

OTHER STATE REVENUE


Community Day School Additional Funding Current Year 2430 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 2430 8319 0.00 0.00 0.00 0.00 0.00 0.0%

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

Prior Years 6355-6360 8319 0.00 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 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%

Home-to-School Transportation 7230 8311 3,535.00 0.00 0.00 0.00 0.00 0.0%

Economic Impact Aid 7090-7091 8311 987,065.00 0.00 0.00 0.00 0.00 0.0%

Spec. Ed. Transportation 7240 8311 96,483.00 0.00 0.00 0.00 0.00 0.0%




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


Mandated Costs Reimbursements 8550 339,149.00 406,811.00 406,811.00 406,811.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materia 8560 1,320,242.00 1,332,495.00 360,262.08 1,332,495.00 0.00 0.0%





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

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

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

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 7,719,401.00 2,396,409.00 1,934,322.40 2,396,409.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

TOTAL, OTHER STATE REVENUE 10,465,875.00 4,135,715.00 2,701,395.48 4,135,715.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE



Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF/RL Deduction 8625 0.00 0.00 1,119,416.93 0.00 0.00 0.0%

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

Sales Sale of Equipment/Supplies 8631 0.00 83,456.00 83,456.00 83,456.00 0.00 0.0%



All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 16,664.00 50,710.00 41,580.00 50,710.00 0.00 0.0%

Interest 8660 36,003.00 36,003.00 13,210.19 36,003.00 0.00 0.0%



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

Transportation Fees From Individuals 8675 0.00 2,195.00 4,595.00 2,195.00 0.00 0.0%

Transportation Services 7230, 7240 8677 0.00 0.00 0.00 0.00 0.00 0.0%



All Other Fees and Contracts 8689 0.00 7,291.00 7,291.40 7,291.00 0.00 0.0%

Other Local Revenue

Plus: Misc Funds Non-LCFF/Revenue Limit (50%) Adjustment 8691 (8.00) 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 0.0%


Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 1,073,315.00 1,073,315.00 330,377.00 1,073,315.00 0.00 0.0%

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

From County Offices 6500 8792 4,750,576.00 5,329,219.00 2,285,668.00 5,329,219.00 0.00 0.0%

From JPAs 6500 8793 0.00 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 0.00 0.0%

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 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 0.0%




TOTAL, OTHER LOCAL REVENUE 6,758,127.00 7,627,645.00 4,453,148.94 7,627,645.00 0.00 0.0%

TOTAL, REVENUES 66,690,276.00 72,298,493.00 39,555,482.50 72,298,493.00 0.00 0.0%




37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)



Certificated Pupil Support Salaries 1200 1,957,075.00 1,923,146.00 1,066,024.28 1,923,146.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 3,661,985.00 3,760,781.00 2,201,136.43 3,760,781.00 0.00 0.0%

Other Certificated Salaries 1900 1,349,211.00 1,501,018.00 741,661.09 1,501,018.00 0.00 0.0%


CLASSIFIED SALARIES

Classified Instructional Salaries 2100 2,532,625.00 2,450,194.00 1,301,846.33 2,450,194.00 0.00 0.0%

Classified Support Salaries 2200 4,618,601.00 4,598,574.00 2,563,653.31 4,598,574.00 0.00 0.0%


Clerical, Technical and Office Salaries 2400 4,263,471.00 4,094,024.00 2,316,099.90 4,094,024.00 0.00 0.0%



EMPLOYEE BENEFITS

STRS 3101-3102 2,474,914.00 2,545,058.00 1,337,639.70 2,545,058.00 0.00 0.0%

PERS 3201-3202 1,488,682.00 1,472,348.00 751,842.54 1,472,348.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 1,436,169.00 1,427,248.00 750,842.38 1,427,248.00 0.00 0.0%




OPEB, Allocated 3701-3702 1,233,302.00 1,229,375.00 1,043,698.28 1,229,375.00 0.00 0.0%


PERS Reduction 3801-3802 118,368.00 0.00 0.00 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 561,186.00 556,386.00 556,386.15 556,386.00 0.00 0.0%


BOOKS AND SUPPLIES



Materials and Supplies 4300 2,476,553.00 4,504,609.00 1,737,000.13 4,504,609.00 0.00 0.0%

Noncapitalized Equipment 4400 442,937.00 1,273,635.00 480,961.99 1,273,635.00 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 3,056,689.00 6,382,095.00 2,615,610.05 6,382,095.00 0.00 0.0%


Subagreements for Services 5100 6,000.00 5,570.00 13,153.50 5,570.00 0.00 0.0%


Dues and Memberships 5300 48,843.00 51,790.00 38,903.01 51,790.00 0.00 0.0%

Insurance 5400-5450 434,871.00 434,871.00 341,613.58 434,871.00 0.00 0.0%

Operations and Housekeeping Services 5500 2,071,952.00 2,156,046.00 1,255,924.62 2,156,046.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 937,013.00 1,043,830.00 516,356.45 1,043,830.00 0.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0%



Communications 5900 260,377.00 250,252.00 133,272.69 250,252.00 0.00 0.0%





37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 30,000.00 315,000.00 0.00 315,000.00 0.00 0.0%



Equipment 6400 107,260.00 313,752.00 6,770.00 313,752.00 0.00 0.0%

Equipment Replacement 6500 25,001.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 204,171.00 1,060,314.00 6,770.00 1,060,314.00 0.00 0.0%



State Special Schools 7130 30,000.00 30,000.00 28,827.00 30,000.00 0.00 0.0%



Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

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


To JPAs 6500 7223 0.00 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 0.00 0.0%


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%





Other Debt Service - Principal 7439 0.00 57,706.00 57,706.00 57,706.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 30,000.00 87,706.00 86,533.00 87,706.00 0.00 0.0%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (167,552.00) (161,650.00) 0.00 (161,650.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (167,552.00) (161,650.00) 0.00 (161,650.00) 0.00 0.0%





37 68106 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



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

Other Authorized Interfund Transfers In 8919 1,513,100.00 1,653,100.00 0.00 1,653,100.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 1,513,100.00 1,653,100.00 0.00 1,653,100.00 0.00 0.0%









OTHER SOURCES/USES

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

Proceeds


Other Sources






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

USES



(d) TOTAL, USES 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

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00


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

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1,053,100.00 1,193,100.00 0.00 1,193,100.00 0.00 0.0%


Second InterimGeneral Fund

Exhibit: Restricted Balance Detail37 68106 0000000

Form 01I


2013-14Resource Description Projected Year Totals

6300 Lottery: Instructional Materials 0.586500 Special Education 0.397090 Economic Impact Aid (EIA): State Compensa 0.218150 Ongoing & Major Maintenance Account (RMA 0.12

Total, Restricted Balance 1.30

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Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2013-1437 68106 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: ci (Rev 09/12/2013) Page 1 of 3 Printed: 2/26/2014 11:20 AM

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using thestate-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections 33129 and 42130)

Signed: Date:District Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized specialmeeting of the governing board.

To the County Superintendent of Schools:This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131)

Meeting Date: March 04, 2014 Signed:President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

X POSITIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

QUALIFIED CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATIONAs President of the Governing Board of this school district, I certify that based upon current projections thisdistrict will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Michael Simonson Telephone: 760-291-3210

Title: Assistant Superintendent Business Srvcs. E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Reviewform (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification,and should be carefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years hasnot changed by more than two percent since first interim. X




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since first interim. X

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

4 LCFF/Revenue Limit Projected revenue limit for any of the current or two subsequent fiscalyears has not changed by more than two percent since first interim. X

5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since first interim.

X

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since first interim.

X

7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the DeferredMaintenance program under the Local Control Funding Formula. Thissection has been inactivated.

7b Ongoing and MajorMaintenance Account

If applicable, changes occurring since first interim meet the requiredcontribution to the ongoing and major maintenance account (i.e.,restricted maintenance account).

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

10 Reserves Available reserves (e.g., reserve for economic uncertainties,unassigned/unappropriated amounts) meet minimum requirementsfor the current and two subsequent fiscal years.

X

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

audits, litigation, state compliance reviews) occurred since firstinterim that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures funded with one-timerevenues that have changed since first interim by more than fivepercent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel taxes, forestreserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since first interim by more than $20,000 and more than 5%for any of the current or two subsequent fiscal years?

X




Form CI


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

agreements? X

• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2012-13) annualpayment?

X

• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

X

S7a Postemployment BenefitsOther than Pensions

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

• If yes, have there been changes since first interim in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the district operate any self-insurance programs (e.g., workers'compensation)? X

• If yes, have there been changes since first interim in self-insurance liabilities? n/a

S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiationsstill unsettled for:• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X• Management/supervisor/confidential? (Section S8C, Line 1b) X

S8 Labor Agreement BudgetRevisions

For negotiations settled since first interim, per Government CodeSection 3547.5(c), are budget revisions still needed to meet the costsof the collective bargaining agreement(s) for:• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a

S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X

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

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

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

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

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

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


Second Interim2013-14 INTERIM REPORT

AVERAGE DAILY ATTENDANCE37 68106 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: adai-d (Rev 11/20/2012) Page 1 of 2 Printed: 2/26/2014 11:20 AM

Description

ESTIMATEDREVENUE LIMIT ADA

Original Budget(A)



(B)

ESTIMATEDP-2 REPORT ADA

Projected Year Totals(C)


ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

ELEMENTARY

1. General Education 0.00 0.00 0.00 0.00 0.00 0%

2. Special Education 0.00 0.00 0.00 0.00 0.00 0%HIGH SCHOOL

3. General Education 6,911.47 6,935.28 6,935.28 6,935.28 0.00 0%

4. Special Education 301.55 284.43 284.43 284.43 0.00 0%COUNTY SUPPLEMENT

5. County Community Schools 0.00 0.00 0.00 0.00 0.00 0%

6. Special Education 2.91 0.00 0.00 0.00 0.00 0%

7. TOTAL, K-12 ADA 7,215.93 7,219.71 7,219.71 7,219.71 0.00 0%

8. ADA for Necessary Small Schools also included in lines 1 - 4. 0.00 0.00 0.00 0.00 0.00 0%

9. Regional Occupational Centers/Programs (ROC/P)*CLASSES FOR ADULTS

10. Concurrently Enrolled Secondary Students*

11. Adults Enrolled, State Apportioned*

12. Independent Study - (Students 21 years or older and students 19 years or older and not continuously enrolled since their 18th birthday)*

13. TOTAL, CLASSES FOR ADULTS

14. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0%

15. ADA TOTALS (Sum of lines 7, 9, 13, & 14) 7,215.93 7,219.71 7,219.71 7,219.71 0.00 0%SUPPLEMENTAL INSTRUCTIONAL HOURS

16. Elementary*

17. High School*

18. TOTAL, SUPPLEMENTAL HOURS


Second Interim2013-14 INTERIM REPORT

AVERAGE DAILY ATTENDANCE37 68106 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: adai-d (Rev 11/20/2012) Page 2 of 2 Printed: 2/26/2014 11:20 AM

Description


Original Budget(A)



(B)

ESTIMATEDP-2 REPORT ADA

Projected Year Totals(C)


ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

COMMUNITY DAY SCHOOLS - Additional Funds

19. ELEMENTARY a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only 0.00 0.00 0.00 0.00 0.00 0% b. 7th & 8th Hour Pupil Hours (Hours)*

20. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only 0.00 0.00 0.00 0.00 0.00 0% b. 7th & 8th Hour Pupil Hours (Hours)* CHARTER SCHOOLS 21. Charter ADA funded thru the Block Grant a. Charters Sponsored by Unified Districts - Resident (EC 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RLI) 0.00 0.00 0.00 0.00 0.00 0% b. All Other Block Grant Funded Charters 1,417.82 1,543.60 1,543.60 1,543.60 0.00 0%

22. Charter ADA funded thru the Revenue Limit 0.00 0.00 0.00 0.00 0.00 0%

23. TOTAL, CHARTER SCHOOLS ADA (sum lines 21a, 21b, and 22) 1,417.82 1,543.60 1,543.60 1,543.60 0.00 0%

24. SUPPLEMENTAL INSTRUCTIONAL HOURS*BASIC AID "CHOICE"/COURT ORDERED VOLUNTARY PUPIL TRANSFER

25. Regular Elementary and High School ADA (SB 937) 0.00 0.00 0.00 0.00 0.00 0%BASIC AID OPEN ENROLLMENT

26. Regular Elementary and High School ADA 0.00 0.00 0.00 0.00 0.00 0%

*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011), currently in effect from 2008-09through 2014-15.*ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SB 70 (Chapter 7, Statutes of 2011), currently in effect from 2008-09through 2014-15.



School District Criteria and Standards Review37 68106 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: csi (Rev 09/12/2013) Page 1 of 26 Printed: 2/26/2014 11:22 AM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more thantwo percent since first interim projections.

District's ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Second Interim Projected Year Totals data should be entered for allfiscal years.

LCFF/Revenue Limit (Funded) ADAFirst Interim Second Interim

Projected Year Totals Projected Year Totals(Form 01CSI, Item 1A)

Fiscal Year Percent Change StatusCurrent Year (2013-14) 7,221.60 7,219.71 0.0% Met1st Subsequent Year (2014-15) 7,171.49 7,172.21 0.0% Met2nd Subsequent Year (2015-16) 7,171.49 7,172.21 0.0% Met

1B. Comparison of District ADA to the Standard

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

1a. STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:(required if NOT met)




Form 01CSI


2. CRITERION: Enrollment

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincefirst interim projections.

District's Enrollment Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.

EnrollmentFirst Interim Second Interim

Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change StatusCurrent Year (2013-14) 7,702 7,640 -0.8% Met1st Subsequent Year (2014-15) 7,702 7,590 -1.5% Met2nd Subsequent Year (2015-16) 7,702 7,590 -1.5% Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.





Form 01CSI


3. CRITERION: ADA to Enrollment

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

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

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years.

P-2 ADA EnrollmentUnaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines 3, 6, and 25) (Form 01CSI, Item 3A) of ADA to EnrollmentThird Prior Year (2010-11) 7,655 8,124 94.2%Second Prior Year (2011-12) 7,446 7,960 93.5%First Prior Year (2012-13) 7,272 7,727 94.1%

Historical Average Ratio: 93.9%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 94.4%

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

DATA ENTRY: If Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. All other data areextracted.

Estimated P-2 ADA Enrollment(Form AI, Lines 1-4 and 22) CBEDS/Projected

Fiscal Year (Form MYPI, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusCurrent Year (2013-14) 7,220 7,640 94.5% Not Met1st Subsequent Year (2014-15) 7,172 7,590 94.5% Not Met2nd Subsequent Year (2015-16) 7,172 7,590 94.5% Not Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio exceeds the standard in any of the current year or two subsequent fiscal years. Provide reasons why the projectedratio exceeds the district's historical average ratio by more than 0.5%.


The district's enrollment standard is 94.4%, this ratio is just slightly over by .1%. The district is working to increase attendance rates through after-school programs that bring the students together in a collaborative setting.




Form 01CSI


4. CRITERION: LCFF/Revenue Limit

STANDARD: Projected LCFF/revenue limit for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percentsince first interim projections.

District's LCFF/Revenue Limit Standard Percentage Range: -2.0% to +2.0%

4A. Calculating the District's Projected Change in LCFF/Revenue Limit

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the twosubsequent years.

LCFF/Revenue Limit(Fund 01, Objects 8011, 8012, 8020-8089)

First Interim Second InterimFiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status

Current Year (2013-14) 58,926,585.00 59,208,695.00 0.5% Met1st Subsequent Year (2014-15) 66,266,170.00 65,017,181.00 -1.9% Met2nd Subsequent Year (2015-16) 63,776,168.00 68,108,714.00 6.8% Not Met

4B. Comparison of District LCFF/Revenue Limit to the Standard


1a. STANDARD NOT MET - Projected LCFF/revenue limit has changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting LCFF/revenue limit.


At first Interim, the district projected very conservatively for the subsequent years. Since then, the Governor's projections were released, which led tothe district altering their projections.




Form 01CSI


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent or the district's required reserves percentage.

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

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

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

Third Prior Year (2010-11) 40,870,777.15 47,090,863.00 86.8%Second Prior Year (2011-12) 43,980,999.96 50,341,624.66 87.4%First Prior Year (2012-13) 43,477,404.53 50,194,466.86 86.6%

Historical Average Ratio: 86.9%

Current Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16)

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

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

greater of 3% or the district's reservestandard percentage): 83.9% to 89.9% 83.9% to 89.9% 83.9% to 89.9%

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

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for CurrentYear are extracted.

Projected Year Totals - Unrestricted(Resources 0000-1999)

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

Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures StatusCurrent Year (2013-14) 46,039,665.00 54,354,287.00 84.7% Met1st Subsequent Year (2014-15) 45,995,335.45 53,272,909.90 86.3% Met2nd Subsequent Year (2015-16) 46,533,232.51 53,979,828.51 86.2% Met

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


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





Form 01CSI


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interimprojections.

Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

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

First Interim Second InterimProjected Year Totals Projected Year Totals Change Is Outside

Object Range / Fiscal Year (Form 01CSI, Item 6A) (Fund 01) (Form MYPI) Percent Change Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)Current Year (2013-14) 5,445,739.00 5,327,349.00 -2.2% No1st Subsequent Year (2014-15) 5,024,141.50 4,905,752.45 -2.4% No2nd Subsequent Year (2015-16) 5,024,142.00 4,905,752.00 -2.4% No

Explanation:(required if Yes)

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)Current Year (2013-14) 3,982,840.00 4,135,715.00 3.8% No1st Subsequent Year (2014-15) 2,188,882.00 2,377,057.45 8.6% Yes2nd Subsequent Year (2015-16) 2,211,452.50 2,369,647.00 7.2% Yes


Since 1st Interim, the district received updated projections for the Special Ed Mental Health funding, which has inscreased since 1st Interim. Inaddition since the 1st Interim, the district received the California Clean Energy Jobs funding, which was not in the previous projections.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)Current Year (2013-14) 6,937,417.00 7,627,645.00 9.9% Yes1st Subsequent Year (2014-15) 6,938,430.00 7,628,921.00 10.0% Yes2nd Subsequent Year (2015-16) 6,939,555.50 7,630,344.00 10.0% Yes


Since 1st Interim, the district has updated the Special Ed funding. WIth LCFF, the SELPA has made changes to how districts will be funded. Excesscosts were previously deducted and handled at the SELPA level before the funding allocation to the districts. Now, the SELPA is funding the districtsbefore Excess Costs and then charging the districts for their percentage. This change resulted in an increase to Special Ed funding.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)Current Year (2013-14) 6,709,682.00 6,382,095.00 -4.9% No1st Subsequent Year (2014-15) 3,470,543.40 3,133,656.00 -9.7% Yes2nd Subsequent Year (2015-16) 3,557,307.00 3,208,864.00 -9.8% Yes


2012-13 carryover balances were reallocated in the 2013-14 year. These are considered 1-time expenditures and the subsequent year budgets mustbe reduced accordingly.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)Current Year (2013-14) 11,357,670.00 11,610,458.00 2.2% No1st Subsequent Year (2014-15) 10,764,519.40 11,011,556.45 2.3% No2nd Subsequent Year (2015-16) 11,033,161.00 11,275,410.44 2.2% No





Form 01CSI


6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

First Interim Second InterimObject Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2013-14) 16,365,996.00 17,090,709.00 4.4% Met1st Subsequent Year (2014-15) 14,151,453.50 14,911,730.90 5.4% Not Met2nd Subsequent Year (2015-16) 14,175,150.00 14,905,743.00 5.2% Not Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2013-14) 18,067,352.00 17,992,553.00 -0.4% Met1st Subsequent Year (2014-15) 14,235,062.80 14,145,212.45 -0.6% Met2nd Subsequent Year (2015-16) 14,590,468.00 14,484,274.44 -0.7% Met

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

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.

1a. STANDARD NOT MET - One or more projected operating revenue have changed since first interim projections by more than the standard in one or more of the current year or twosubsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring theprojected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Federal Revenue(linked from 6A

if NOT met)

Explanation:Other State Revenue

(linked from 6A if NOT met)

Since 1st Interim, the district received updated projections for the Special Ed Mental Health funding, which has inscreased since 1st Interim. Inaddition since the 1st Interim, the district received the California Clean Energy Jobs funding, which was not in the previous projections.

Explanation:Other Local Revenue


Since 1st Interim, the district has updated the Special Ed funding. WIth LCFF, the SELPA has made changes to how districts will be funded. Excesscosts were previously deducted and handled at the SELPA level before the funding allocation to the districts. Now, the SELPA is funding the districtsbefore Excess Costs and then charging the districts for their percentage. This change resulted in an increase to Special Ed funding.

1b. STANDARD MET - Projected total operating expenditures have not changed since first interim projections by more than the standard for the current year and two subsequent fiscalyears.

Explanation:Books and Supplies


Explanation:Services and Other Exps





Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding asrequired pursuant to Education Code sections 17584 (Deferred Maintenance) and 17070.75 (Ongoing and Major Maintenance Account).

7A. Determining the District's Compliance with the Contribution Requirement for EC Section 17584 - Deferred Maintenance

NOTE: AB 97 (Chapter 47, Statutes of 2013) eliminated the Deferred Maintenance program under the Local Control Funding Formula. This section has been inactivated.

7B. Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 andamended by SB 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted MaintenanceAccount (OMMA/RMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Budget Adoption and First Interim data that exist will be extracted; otherwise, enter Budget Adoption and First Interim data into lines 1 and 2 as applicable. All other data areextracted.

Budget Adoption Second Interim Contribution1% Required Projected Year Totals

Minimum Contribution (Fund 01, Resource 8150,(Form 01CSI, Item 7B1) Objects 8900-8999) Status

1. OMMA/RMA Contribution 735,606.46 1,646,666.00 Met

2. First Interim Contribution (information only) 1,646,666.00(Form 01CSI, First Interim, Criterion 7B, Line 1)

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

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

Explanation:(required if NOT metand Other is marked)




Form 01CSI


8. 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 district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties andthe Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund forOther Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the General Fund.

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

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

DATA ENTRY: All data are extracted or calculated.


District's Available Reserve Percentages (Criterion 10C, Line 9) 5.0% 5.9% 8.9%

District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 1.7% 2.0% 3.0%

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.

Projected Year TotalsNet Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) StatusCurrent Year (2013-14) (3,924,054.00) 54,814,287.00 7.2% Not Met1st Subsequent Year (2014-15) 2,429,502.00 53,732,909.90 N/A Met2nd Subsequent Year (2015-16) 4,489,240.49 54,439,828.51 N/A Met

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits areeliminated or are balanced within the standard.


In the 2013-14 Fiscal Year, the district budgets prior year carryover balances with the intention of it all be expended in the current year for 1-timeexpeneditures.




Form 01CSI


9. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund BalanceGeneral Fund

Projected Year TotalsFiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status

Current Year (2013-14) 8,216,346.46 Met1st Subsequent Year (2014-15) 10,645,848.18 Met2nd Subsequent Year (2015-16) 15,135,088.67 Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard


1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.


B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash BalanceGeneral Fund

Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2013-14) 5,124,635.00 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard


1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.





Form 01CSI


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied to total expenditures and other financing uses³:

Percentage Level District ADA 5% or $63,000 (greater of) 0 to 3004% or $63,000 (greater of) 301 to 1,000

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

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

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


District Estimated P-2 ADA (Criterion 3, Item 3B) 7,220 7,172 7,172

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

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

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

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

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

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

Current YearProjected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16)b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current YearProjected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16)1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 79,853,496.00 75,128,259.18 76,154,065.512. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 79,853,496.00 75,128,259.18 76,154,065.514. Reserve Standard Percentage Level 3% 3% 3%5. Reserve Standard - by Percent

(Line B3 times Line B4) 2,395,604.88 2,253,847.78 2,284,621.976. Reserve Standard - by Amount

($63,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 2,395,604.88 2,253,847.78 2,284,621.97




Form 01CSI


10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Current YearReserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(Unrestricted resources 0000-1999 except Line 4) (2013-14) (2014-15) (2015-16)

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

2. General Fund - Reserve for Economic Uncertainties(Fund 01, Object 9789) (Form MYPI, Line E1b) 3,992,675.00 3,756,413.00 3,807,703.00

3. General Fund - Unassigned/Unappropriated Amount(Fund 01, Object 9790) (Form MYPI, Line E1c) 20,409.22 673,675.18 2,955,955.67

4. General Fund - Negative Ending Balances in Restricted Resources(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) (1.02) 0.00 0.00

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

6. Special Reserve Fund - Reserve for Economic Uncertainties(Fund 17, Object 9789) (Form MYPI, Line E2b) 0.00

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

8. District's Available Reserve Amount(Lines C1 thru C7) 4,013,083.20 4,430,088.18 6,763,658.67

9. District's Available Reserve Percentage (Information only)(Line 8 divided by Section 10B, Line 3) 5.03% 5.90% 8.88%

District's Reserve Standard (Section 10B, Line 7): 2,395,604.88 2,253,847.78 2,284,621.97

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.





Form 01CSI


SUPPLEMENTAL INFORMATION

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

S1. Contingent Liabilities

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

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

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that havechanged since first interim projections by more than five percent? 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. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?(Refer to Education Code Section 42603) Yes

1b. If Yes, identify the interfund borrowings:

Temporary cash loan from 67 to 03, which will be cleared before the end of the fiscal year.

S4. Contingent Revenues

1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest 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 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.

Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget.

District's Contributions and Transfers Standard:-5.0% to +5.0%

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

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

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. EnterSecond Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the Second Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;all other data will be calculated.

First Interim Second Interim PercentDescription / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted General Fund(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2013-14) (7,091,640.00) (8,115,239.00) 14.4% 1,023,599.00 Not Met1st Subsequent Year (2014-15) (7,550,802.00) (8,469,885.00) 12.2% 919,083.00 Not Met2nd Subsequent Year (2015-16) (7,858,783.00) (8,790,198.00) 11.9% 931,415.00 Not Met

1b. Transfers In, General Fund *Current Year (2013-14) 1,653,100.00 1,653,100.00 0.0% 0.00 Met1st Subsequent Year (2014-15) 1,653,100.00 1,653,100.00 0.0% 0.00 Met2nd Subsequent Year (2015-16) 1,653,100.00 1,653,100.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *Current Year (2013-14) 460,000.00 460,000.00 0.0% 0.00 Met1st Subsequent Year (2014-15) 460,000.00 460,000.00 0.0% 0.00 Met2nd Subsequent Year (2015-16) 460,000.00 460,000.00 0.0% 0.00 Met

1d. Capital Project Cost OverrunsHave capital project cost overruns occurred since first interim projections that may impactthe general fund operational budget? No

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

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

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

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed since first interim projections by more than the standardfor any of the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-timein nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution.


WIth the new LCFF funding model, the ADA attributed to Special Ed is no longer a separate calculation. All LCFF ADA revenue is now shown in fund03, with funding to Special Ed being recorded as a contribution.

1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.





Form 01CSI


1c. MET - Projected transfers out have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.


1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.

Project Information:(required if YES)




Form 01CSI


S6. Long-term Commitments

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

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

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

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

DATA ENTRY: If First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter allother data, as applicable.

1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since first interim projections? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2013

Capital LeasesCertificates of Participation 26 25-19-0000 7438 & 7439 9,110,000General Obligation Bonds 9 51-00 18,111,590Supp Early Retirement Program 1 03-00 3901 & 3902 244,406State School Building LoansCompensated Absences

Other Long-term Commitments (do not include OPEB):2010 COP 25 25-19-9010 7438 & 7439 33,600,0002010 COP QSCBS 14 25-19-9010 7438 & 7439 17,600,000GO Bonds Series A 22 51-00 34,216,905GO Bonds Series B 37 51-00 26,996,392GO Bonds Series C 39 51-00 20,000,4512013 Supp Early Retirement Prgm 4 03-00 3901 & 3902 305,115

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2012-13) (2013-14) (2014-15) (2015-16)

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

Capital LeasesCertificates of Participation 632,188 629,588 631,188 632,388General Obligation Bonds 5,105,000 5,645,000 6,405,000 6,390,000Supp Early Retirement Program 244,406 244,406 0 0State School Building LoansCompensated Absences

Other Long-term Commitments (continued):2010 COP 1,671,081 1,671,081 1,671,081 1,671,0812010 COP QSCBS 1,343,068 1,781,318 1,777,318 1,832,068GO Bonds Series AGO Bonds Series BGO Bonds Series C2013 Supp Early Retirement Prgm 305,115 305,115 305,115

Total Annual Payments: 8,995,743 10,276,508 10,789,702 10,830,652Has total annual payment increased over prior year (2012-13)? Yes Yes Yes




Form 01CSI


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

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(Required if Yes

to increase in totalannual payments)

The increase in the COP payments will be funded by the RDA funds and the increase in the Supplemental Early Retirement will be partially offset bythe expiration of the 2009 Early Retirement program and the remainder will be offset by the reduction in the salaries of replacement employees andattrition.

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.

Explanation:(Required if Yes)




Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.

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

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.

1. a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities?

No

c. If Yes to Item 1a, have there been changes since first interim in OPEB contributions?

First Interim2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim

a. OPEB actuarial accrued liability (AAL) 19,567,404.00 19,567,404.00b. OPEB unfunded actuarial accrued liability (UAAL) 19,567,404.00 19,567,404.00

c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuarial Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation. Aug 25, 2012 Aug 25, 2012

3. OPEB Contributionsa. OPEB annual required contribution (ARC) per actuarial valuation or Alternative First Interim Measurement Method (Form 01CSI, Item S7A) Second Interim Current Year (2013-14) 1,470,953.00 1,470,953.00 1st Subsequent Year (2014-15) 1,470,953.00 1,470,953.00 2nd Subsequent Year (2015-16) 1,470,953.00 1,470,953.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2013-14) 1,532,148.00 1,531,500.00 1st Subsequent Year (2014-15) 1,532,148.00 1,531,500.00 2nd Subsequent Year (2015-16) 1,532,148.00 1,531,500.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2013-14) 1,532,148.00 1,531,500.00 1st Subsequent Year (2014-15) 1,532,148.00 1,531,500.00 2nd Subsequent Year (2015-16) 1,532,148.00 1,531,500.00

d. Number of retirees receiving OPEB benefits Current Year (2013-14) 331 331 1st Subsequent Year (2014-15) 331 331 2nd Subsequent Year (2015-16) 331 331

4. Comments:




Form 01CSI


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

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.

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

No

b. If Yes to item 1a, have there been changes since first interim in self-insurance liabilities?

n/a

c. If Yes to item 1a, have there been changes since first interim in self-insurance contributions?

n/a

First Interim2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim

a. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs

3. Self-Insurance Contributions First Interima. Required contribution (funding) for self-insurance programs (Form 01CSI, Item S7B) Second Interim Current Year (2013-14) 1st Subsequent Year (2014-15) 2nd Subsequent Year (2015-16)

b. Amount contributed (funded) for self-insurance programs Current Year (2013-14) 1st Subsequent Year (2014-15) 2nd Subsequent Year (2015-16)

4. Comments:




Form 01CSI


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as partof previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date ofthe required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in futurefiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide thecounty office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of thedistrict governing board and superintendent.

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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of first interim projections? No

If Yes, complete number of FTEs, then skip to section S8B.If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit NegotiationsPrior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2012-13) (2013-14) (2014-15) (2015-16)

Number of certificated (non-management) full-time-equivalent (FTE) positions 347.3 355.7 356.7 357.7

1a. Have any salary and benefit negotiations been settled since first interim projections? NoIf Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?If Yes, complete questions 6 and 7. Yes

Negotiations Settled Since First Interim Projections2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreementcertified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

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

If Yes, date of budget revision board adoption:

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

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16)

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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:




Form 01CSI


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits 270,309


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

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2013-14) (2014-15) (2015-16)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes2. Total cost of H&W benefits 4,846,929 5,137,745 5,446,0093. Percent of H&W cost paid by employer 90.6% 85.5% 80.7%4. Percent projected change in H&W cost over prior year 14.3% -7.2% 0.0%

Certificated (Non-management) Prior Year Settlements NegotiatedSince First Interim Projections

Are any new costs negotiated since first interim projections for prior yearsettlements included in the interim? No

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2013-14) (2014-15) (2015-16)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes2. Cost of step & column adjustments 419,573 423,825 426,5113. Percent change in step & column over prior year 1.0% 1.0% 0.6%

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2013-14) (2014-15) (2015-16)

1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Yes Yes Yes

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




Form 01CSI


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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of first interim projections?

If Yes, complete number of FTEs, then skip to section S8C. NoIf No, continue with section S8B.

Classified (Non-management) Salary and Benefit NegotiationsPrior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2012-13) (2013-14) (2014-15) (2015-16)Number of classified (non-management)FTE positions 200.7 223.3 227.3 227.3

1a. Have any salary and benefit negotiations been settled since first interim projections? NoIf Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?If Yes, complete questions 6 and 7. Yes

Negotiations Settled Since First Interim Projections2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreementcertified by the district superintendent and chief business official? No

If Yes, date of Superintendent and CBO certification:

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

If Yes, date of budget revision board adoption:

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

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16)


One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 118,722






Form 01CSI


Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2013-14) (2014-15) (2015-16)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes2. Total cost of H&W benefits 3,168,910 3,359,045 3,560,5883. Percent of H&W cost paid by employer 80.4% 75.9% 71.6%4. Percent projected change in H&W cost over prior year 6.5% -6.1%

Classified (Non-management) Prior Year Settlements NegotiatedSince First Interim

Are any new costs negotiated since first interim for prior year settlementsincluded in the interim? No

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2013-14) (2014-15) (2015-16)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes2. Cost of step & column adjustments 138,616 140,279 141,8143. Percent change in step & column over prior year 1.2% 1.2% 1.1%

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2013-14) (2014-15) (2015-16)

1. Are savings from attrition included in the interim and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Yes Yes Yes

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




Form 01CSI


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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of first interim projections? No

If Yes or n/a, complete number of FTEs, then skip to S9.If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit NegotiationsPrior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2012-13) (2013-14) (2014-15) (2015-16)

Number of management, supervisor, andconfidential FTE positions 47.3 49.2 49.2 49.2

1a. Have any salary and benefit negotiations been settled since first interim projections? If Yes, complete question 2. No

If No, complete questions 3 and 4.

1b. Are any salary and benefit negotiations still unsettled? YesIf Yes, complete questions 3 and 4.

Negotiations Settled Since First Interim Projections2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16)


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 55,834



Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2013-14) (2014-15) (2015-16)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes2. Total cost of H&W benefits 553,820 587,049 622,2723. Percent of H&W cost paid by employer 85.6% 80.8% 76.2%4. Percent projected change in H&W cost over prior year 13.5% -11.9% 0.0%

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2013-14) (2014-15) (2015-16)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step & column adjustments 28,992 29,340 29,5933. Percent change in step and column over prior year 1.2% 1.2% 0.8%

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2013-14) (2014-15) (2015-16)

1. Are costs of other benefits included in the interim and MYPs? Yes Yes Yes2. Total cost of other benefits 117,743 117,743 117,7433. Percent change in cost of other benefits over prior year 0.0% 0.0% 0.0%




Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report foreach fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.




Form 01CSI


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 A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)

A2. Is the system of personnel position control independent from the payroll system?Yes

A3. Is enrollment decreasing in both the prior and current fiscal years? Yes

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

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

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

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

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

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

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

Comments:(optional)

The position of Superintendent has a personnel change in the last 12 months.

End of School District Second Interim Criteria and Standards Review


2013-14 Second InterimAdult Education Fund

Revenues, Expenditures, and Changes in Fund Balance37 68106 0000000

Form 11I

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: fundi-b (Rev 10/09/2013) Page 1 Printed: 2/26/2014 11:17 AM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF/Revenue Limit Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 566,203.00 497,172.00 (50.00) 497,172.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0%


5) TOTAL, REVENUES 598,703.00 572,172.00 20,799.34 572,172.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 79,694.00 118,815.00 47,037.01 118,815.00 0.00 0.0%

2) Classified Salaries 2000-2999 272,520.00 227,018.00 121,037.45 227,018.00 0.00 0.0%

3) Employee Benefits 3000-3999 126,982.00 107,966.00 50,895.93 107,966.00 0.00 0.0%

4) Books and Supplies 4000-4999 42,622.00 71,275.00 9,900.05 71,275.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 66,422.00 66,237.00 25,089.20 66,237.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

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


9) TOTAL, EXPENDITURES 596,203.00 593,372.00 253,959.64 593,372.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,500.00 (21,200.00) (233,160.30) (21,200.00)


b) Transfers Out 7600-7629 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 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

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




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,500.00 (21,200.00) (233,160.30) (21,200.00)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 791,079.49 791,079.49 791,079.49 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 791,079.49 791,079.49 791,079.49


e) Adjusted Beginning Balance (F1c + F1d) 791,079.49 791,079.49 791,079.49

2) Ending Balance, June 30 (E + F1e) 793,579.49 769,879.49 769,879.49


Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 23,699.73 0.00 0.00 c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Committments 9760 769,879.76 769,879.76 769,879.76 d) Assigned


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

Unassigned/Unappropriated Amount 9790 0.00 (0.27) (0.27)




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF/REVENUE LIMIT SOURCES

LCFF/Revenue Limit Transfers

LCFF/RL Transfers - Current Year 8091 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, LCFF/REVENUE LIMIT SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 13,432.00 13,432.00 0.00 13,432.00 0.00 0.0%

No Child Left Behind 3105, 3200, 4045 8290 0.00 0.00 0.00 0.00 0.00 0.0%

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


All Other Federal Revenue All Other 8290 552,771.00 483,740.00 (50.00) 483,740.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 566,203.00 497,172.00 (50.00) 497,172.00 0.00 0.0%

OTHER STATE REVENUE




All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER LOCAL REVENUE



Interest 8660 2,500.00 2,500.00 1,031.18 2,500.00 0.00 0.0%



Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 42,500.00 15,888.16 42,500.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, REVENUES 598,703.00 572,172.00 20,799.34 572,172.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Teachers' Salaries 1100 76,464.00 118,815.00 47,037.01 118,815.00 0.00 0.0%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 3,230.00 0.00 0.00 0.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 79,694.00 118,815.00 47,037.01 118,815.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 7,701.00 17,020.00 9,023.73 17,020.00 0.00 0.0%

Classified Support Salaries 2200 34,057.00 44,731.00 16,659.30 44,731.00 0.00 0.0%

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



TOTAL, CLASSIFIED SALARIES 272,520.00 227,018.00 121,037.45 227,018.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 10,582.00 9,505.00 3,541.75 9,505.00 0.00 0.0%

PERS 3201-3202 25,566.00 24,587.00 12,929.68 24,587.00 0.00 0.0%


Health and Welfare Benefits 3401-3402 44,871.00 35,855.00 21,178.80 35,855.00 0.00 0.0%

Unemployment Insurance 3501-3502 558.00 385.00 84.05 385.00 0.00 0.0%


OPEB, Allocated 3701-3702 14,983.00 10,335.00 0.00 10,335.00 0.00 0.0%

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

PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 126,982.00 107,966.00 50,895.93 107,966.00 0.00 0.0%

BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0%

Materials and Supplies 4300 25,837.00 45,074.00 5,138.32 45,074.00 0.00 0.0%

Noncapitalized Equipment 4400 11,172.00 12,672.00 900.83 12,672.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 42,622.00 71,275.00 9,900.05 71,275.00 0.00 0.0%




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%


Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0%



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

Professional/Consulting Services and Operating Expenditures 5800 22,907.00 21,217.00 7,449.50 21,217.00 0.00 0.0%

Communications 5900 460.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 66,422.00 66,237.00 25,089.20 66,237.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 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 0.0%

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


Tuition



Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service

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


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


Transfers of Indirect Costs - Interfund 7350 7,963.00 2,061.00 0.00 2,061.00 0.00 0.0%


TOTAL, EXPENDITURES 596,203.00 593,372.00 253,959.64 593,372.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Other Sources





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

USES



(d) TOTAL, USES 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 0.0%

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



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


Second InterimAdult Education Fund


Form 11I


2013/14Resource Description Projected Year Totals



2013-14 Second InterimChild Development Fund


Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES


2) Federal Revenue 8100-8299 9,651.00 9,651.00 4,105.72 9,651.00 0.00 0.0%


4) Other Local Revenue 8600-8799 5.00 5.00 2.13 5.00 0.00 0.0%

5) TOTAL, REVENUES 10,056.00 10,056.00 4,364.32 10,056.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 250.00 149.65 250.00 0.00 0.0%

2) Classified Salaries 2000-2999 38.00 1,038.00 446.77 1,038.00 0.00 0.0%

3) Employee Benefits 3000-3999 5.00 256.00 105.51 256.00 0.00 0.0%

4) Books and Supplies 4000-4999 3,620.00 4,478.00 3,639.18 4,478.00 0.00 0.0%


6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 507.00 507.00 0.00 507.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 (2,279.00) (3,149.04) (2,279.00)


b) Transfers Out 7600-7629 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 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 (2,279.00) (3,149.04) (2,279.00)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,279.11 2,279.11 2,279.11 0.00 0.0%




e) Adjusted Beginning Balance (F1c + F1d) 2,279.11 2,279.11 2,279.11

2) Ending Balance, June 30 (E + F1e) 2,279.11 0.11 0.11


Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 2,279.11 0.11 0.11 c) Committed


Other Committments 9760 0.00 0.00 0.00 d) Assigned



Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 9,651.00 9,651.00 4,105.72 9,651.00 0.00 0.0%

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

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 9,651.00 9,651.00 4,105.72 9,651.00 0.00 0.0%

OTHER STATE REVENUE


Child Development Apportionments 8530 0.00 0.00 0.00 0.00 0.00 0.0%


State Preschool 6105 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.00 0.00 0.00 0.0%


OTHER LOCAL REVENUE



Interest 8660 5.00 5.00 2.13 5.00 0.00 0.0%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.00 0.00 0.00 0.0%



Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 5.00 5.00 2.13 5.00 0.00 0.0%

TOTAL, REVENUES 10,056.00 10,056.00 4,364.32 10,056.00




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Teachers' Salaries 1100 0.00 0.00 0.00 0.00 0.00 0.0%


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


TOTAL, CERTIFICATED SALARIES 0.00 250.00 149.65 250.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0%

Classified Support Salaries 2200 38.00 38.00 0.00 38.00 0.00 0.0%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 1,000.00 446.77 1,000.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 38.00 1,038.00 446.77 1,038.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 21.00 12.34 21.00 0.00 0.0%

PERS 3201-3202 0.00 114.00 43.59 114.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 3.00 85.00 36.35 85.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0%


Workers' Compensation 3601-3602 1.00 34.00 12.94 34.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 5.00 256.00 105.51 256.00 0.00 0.0%

BOOKS AND SUPPLIES

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



Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 3,620.00 4,478.00 3,639.18 4,478.00 0.00 0.0%




Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)



Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0%


Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


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



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

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%


CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out


Debt Service





Transfers of Indirect Costs - Interfund 7350 507.00 507.00 0.00 507.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 507.00 507.00 0.00 507.00 0.00 0.0%





Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.00 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources





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

USES



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

CONTRIBUTIONS






Second InterimChild Development Fund


Form 12I



5320 Child Nutrition: Child Care Food Program (CCFP) Claims-Cen 0.11



2013-14 Second InterimCafeteria Special Revenue Fund


Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES


2) Federal Revenue 8100-8299 2,113,000.00 2,113,000.00 989,774.87 2,113,000.00 0.00 0.0%

3) Other State Revenue 8300-8599 185,000.00 185,000.00 81,796.28 185,000.00 0.00 0.0%


5) TOTAL, REVENUES 2,831,500.00 2,831,500.00 1,357,194.49 2,831,500.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 1,029,835.00 1,006,400.00 518,032.28 1,006,400.00 0.00 0.0%

3) Employee Benefits 3000-3999 329,704.00 305,086.00 144,012.08 305,086.00 0.00 0.0%

4) Books and Supplies 4000-4999 1,565,590.00 1,582,559.00 859,755.49 1,582,559.00 0.00 0.0%


6) Capital Outlay 6000-6999 21,244.00 174,969.00 98,327.48 174,969.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (341,487.00) (469,767.00) (285,929.35) (469,767.00)


b) Transfers Out 7600-7629 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 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (341,487.00) (469,767.00) (285,929.35) (469,767.00)








Stores 9712 67,566.46 67,566.46 67,566.46


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 1,081,491.21 953,211.21 953,211.21 c) Committed


Other Committments 9760 0.00 0.00 0.00 d) Assigned







Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

REVENUE LIMIT SOURCES

Revenue Limit Transfers

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

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


TOTAL, REVENUE LIMIT SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE

Child Nutrition Programs 8220 2,113,000.00 2,113,000.00 989,774.87 2,113,000.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 2,113,000.00 2,113,000.00 989,774.87 2,113,000.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 185,000.00 185,000.00 81,796.28 185,000.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 185,000.00 185,000.00 81,796.28 185,000.00 0.00 0.0%

OTHER LOCAL REVENUE


Food Service Sales 8634 530,000.00 530,000.00 283,725.62 530,000.00 0.00 0.0%


Interest 8660 3,500.00 3,500.00 1,897.72 3,500.00 0.00 0.0%


Fees and Contracts


Other Local Revenue



TOTAL, REVENUES 2,831,500.00 2,831,500.00 1,357,194.49 2,831,500.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)





CLASSIFIED SALARIES

Classified Support Salaries 2200 870,241.00 871,481.00 446,909.62 871,481.00 0.00 0.0%



Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 1,029,835.00 1,006,400.00 518,032.28 1,006,400.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 90,884.00 84,052.00 40,996.51 84,052.00 0.00 0.0%


Health and Welfare Benefits 3401-3402 104,552.00 93,209.00 53,697.70 93,209.00 0.00 0.0%

Unemployment Insurance 3501-3502 1,043.00 1,082.00 259.01 1,082.00 0.00 0.0%


OPEB, Allocated 3701-3702 23,677.00 29,127.00 0.00 29,127.00 0.00 0.0%


PERS Reduction 3801-3802 9,250.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 329,704.00 305,086.00 144,012.08 305,086.00 0.00 0.0%

BOOKS AND SUPPLIES




Food 4700 1,376,507.00 1,414,871.00 769,019.03 1,414,871.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,565,590.00 1,582,559.00 859,755.49 1,582,559.00 0.00 0.0%




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)





Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 6,440.00 6,440.00 340.00 6,440.00 0.00 0.0%



Transfers of Direct Costs - Interfund 5750 (17,535.00) (23,437.00) (14,736.83) (23,437.00) 0.00 0.0%


Communications 5900 480.00 480.00 280.00 480.00 0.00 0.0%


CAPITAL OUTLAY


Equipment 6400 21,244.00 174,969.00 98,327.48 174,969.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 21,244.00 174,969.00 98,327.48 174,969.00 0.00 0.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 159,082.00 159,082.00 0.00 159,082.00 0.00 0.0%


TOTAL, EXPENDITURES 3,172,987.00 3,301,267.00 1,643,123.84 3,301,267.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.00 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



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

USES



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

CONTRIBUTIONS







Second InterimCafeteria Special Revenue FundExhibit: Restricted Balance Detail

37 68106 0000000Form 13I



5310 Child Nutrition: School Programs (e.g., School Lunch, School 953,211.21

Total, Restricted Balance 953,211.21


2013-14 Second InterimDeferred Maintenance Fund


Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 4,600.00 4,600.00 2,079.54 4,600.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0%


4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0%

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

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,600.00 4,600.00 2,079.54 4,600.00


b) Transfers Out 7600-7629 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 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 4,600.00 4,600.00 2,079.54 4,600.00








Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00 c) Committed


Other Committments 9760 1,323,362.85 1,323,362.85 1,323,362.85 d) Assigned







Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF/REVENUE LIMIT SOURCES

LCFF/Revenue Limit Transfers

LCFF/RL Transfers - Current Year 8091 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, LCFF/REVENUE LIMIT SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE



OTHER LOCAL REVENUE


Interest 8660 4,600.00 4,600.00 2,079.54 4,600.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 4,600.00 4,600.00 2,079.54 4,600.00




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

CLASSIFIED SALARIES



TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 0.0%



BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%








TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%

CAPITAL OUTLAY



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General, Special Reserve, & Building Funds 8915 0.00 0.00 0.00 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



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

USES



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

CONTRIBUTIONS







Second InterimDeferred Maintenance Fund


Form 14I





2013-14 Second InterimCapital Facilities Fund


Form 25I

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: fundi-d (Rev 08/27/2013) Page 1 Printed: 2/26/2014 11:18 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2,700,251.00 2,700,251.00 239,467.10 2,700,251.00 0.00 0.0%

5) TOTAL, REVENUES 2,700,251.00 2,700,251.00 239,467.10 2,700,251.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 543,153.00 566,441.33 543,153.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 4,081,987.00 4,081,987.00 1,855,543.10 4,081,987.00 0.00 0.0%





b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 945,036.00 945,036.00 0.00 945,036.00 0.00 0.0%

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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 945,036.00 945,036.00 0.00 945,036.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (483,750.00) (1,026,903.00) (2,190,035.21) (1,026,903.00)








Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 3,424,467.87 2,881,314.87 2,881,314.87 c) Committed




Learning Center COP Payments 0000 9780 8,261,157.29

Habitat Mitigation 0000 9780 80,630.00

Learniing Center COP Payments 0000 9780 8,261,157.29

Habitat Mitigation 0000 9780 80,630.00

Learning Center COP Payments 0000 9780 8,261,157.29

Habitat Mitigation 0000 9780 80,630.00 e) Unassigned/Unappropriated






Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE






OTHER LOCAL REVENUE

County and District Taxes


Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to RL Deduction 8625 2,486,251.00 2,486,251.00 0.00 2,486,251.00 0.00 0.0%

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


Interest 8660 24,000.00 24,000.00 15,413.74 24,000.00 0.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 190,000.00 190,000.00 224,053.36 190,000.00 0.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 2,700,251.00 2,700,251.00 239,467.10 2,700,251.00 0.00 0.0%

TOTAL, REVENUES 2,700,251.00 2,700,251.00 239,467.10 2,700,251.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)




CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 0.0%



BOOKS AND SUPPLIES









Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%






Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%





Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 66,414.00 17,258.89 66,414.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 476,739.00 549,182.44 476,739.00 0.00 0.0%


Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 543,153.00 566,441.33 543,153.00 0.00 0.0%


Other Transfers Out


Debt Service

Debt Service - Interest 7438 3,296,987.00 3,296,987.00 1,650,543.10 3,296,987.00 0.00 0.0%

Other Debt Service - Principal 7439 785,000.00 785,000.00 205,000.00 785,000.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 4,081,987.00 4,081,987.00 1,855,543.10 4,081,987.00 0.00 0.0%

TOTAL, EXPENDITURES 4,129,037.00 4,672,190.00 2,429,502.31 4,672,190.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources





All Other Financing Sources 8979 945,036.00 945,036.00 0.00 945,036.00 0.00 0.0%

(c) TOTAL, SOURCES 945,036.00 945,036.00 0.00 945,036.00 0.00 0.0%

USES



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

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 945,036.00 945,036.00 0.00 945,036.00


Second InterimCapital Facilities Fund


Form 25I



9010 Other Restricted Local 2,881,314.87

Total, Restricted Balance 2,881,314.87


2013-14 Second InterimCounty School Facilities Fund


Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 19,753,798.00 19,753,798.00 19,753,798.00 0.00 0.0%


5) TOTAL, REVENUES 52,000.00 19,805,798.00 19,800,982.62 19,805,798.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 0.00 819,609.00 687,932.00 819,609.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 0.00 27,086.00 21,986.06 27,086.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 1,039,750.00 751,362.53 1,039,750.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 1,886,445.00 1,461,280.59 1,886,445.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 52,000.00 17,919,353.00 18,339,702.03 17,919,353.00


b) Transfers Out 7600-7629 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 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 52,000.00 17,919,353.00 18,339,702.03 17,919,353.00








Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 13,204,290.21 31,071,643.21 31,071,643.21 c) Committed



Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated






Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE


TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 19,753,798.00 19,753,798.00 19,753,798.00 0.00 0.0%



TOTAL, OTHER STATE REVENUE 0.00 19,753,798.00 19,753,798.00 19,753,798.00 0.00 0.0%

OTHER LOCAL REVENUE



Interest 8660 52,000.00 52,000.00 47,184.62 52,000.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 52,000.00 19,805,798.00 19,800,982.62 19,805,798.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 0.0%



BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 560,448.00 496,702.42 560,448.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 259,161.00 191,229.58 259,161.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 819,609.00 687,932.00 819,609.00 0.00 0.0%




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 0.00 27,086.00 21,986.06 27,086.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 27,086.00 21,986.06 27,086.00 0.00 0.0%




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 870,205.00 650,809.80 870,205.00 0.00 0.0%


Equipment 6400 0.00 169,545.00 100,552.73 169,545.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 1,039,750.00 751,362.53 1,039,750.00 0.00 0.0%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 1,886,445.00 1,461,280.59 1,886,445.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0%







OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






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

USES


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

CONTRIBUTIONS






Second InterimCounty School Facilities Fund


Form 35I



7710 State School Facilities Projects 31,071,643.21

Total, Restricted Balance 31,071,643.21


2013-14 Second InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 18,000.00 18,000.00 7,513.96 18,000.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (17,360.00) (17,360.00) (12,058.04) (17,360.00)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 260,000.00 260,000.00 0.00 260,000.00 0.00 0.0%

b) Transfers Out 7600-7629 513,100.00 653,100.00 0.00 653,100.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (253,100.00) (393,100.00) 0.00 (393,100.00)




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (270,460.00) (410,460.00) (12,058.04) (410,460.00)








Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed




Technology Replacement 0000 9780 339,300.00

District Projects 0000 9780 4,032,906.86

Building Lease 0000 9780 14,038.31



Building Lease 0000 9780 14,038.31



Building Lease 0000 9780 14,038.31 e) Unassigned/Unappropriated






Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE




OTHER LOCAL REVENUE

County and District Taxes

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



Interest 8660 18,000.00 18,000.00 7,513.96 18,000.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 18,000.00 18,000.00 7,513.96 18,000.00




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 0.0%



BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%






Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%





Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service








Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 260,000.00 260,000.00 0.00 260,000.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 260,000.00 260,000.00 0.00 260,000.00 0.00 0.0%


To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0%





OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (253,100.00) (393,100.00) 0.00 (393,100.00)


Second InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I





2013-14 Second InterimSelf-Insurance Fund

Revenues, Expenses and Changes in Net Position37 68106 0000000

Form 67I

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: fundi-e (Rev 08/27/2013) Page 1 Printed: 2/26/2014 11:19 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 1,576,748.00 1,576,748.00 18,085.98 1,576,748.00 0.00 0.0%

5) TOTAL, REVENUES 1,576,748.00 1,576,748.00 18,085.98 1,576,748.00

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 1,532,148.00 1,532,148.00 0.00 1,532,148.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%



9) TOTAL, EXPENSES 1,532,148.00 1,532,148.00 0.00 1,532,148.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 44,600.00 44,600.00 18,085.98 44,600.00

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 200,000.00 200,000.00 0.00 200,000.00 0.00 0.0%

b) Transfers Out 7600-7629 1,000,000.00 1,000,000.00 0.00 1,000,000.00 0.00 0.0%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (800,000.00) (800,000.00) 0.00 (800,000.00)




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (755,400.00) (755,400.00) 18,085.98 (755,400.00)

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 12,351,394.37 12,351,394.37 12,351,394.37 0.00 0.0%




e) Adjusted Beginning Net Position (F1c + F1d) 12,351,394.37 12,351,394.37 12,351,394.37

2) Ending Net Position, June 30 (E + F1e) 11,595,994.37 11,595,994.37 11,595,994.37

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 11,595,994.37 11,595,994.37 11,595,994.37




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER LOCAL REVENUE


Interest 8660 44,600.00 44,600.00 18,085.98 44,600.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 1,532,148.00 1,532,148.00 0.00 1,532,148.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 1,576,748.00 1,576,748.00 18,085.98 1,576,748.00 0.00 0.0%

TOTAL, REVENUES 1,576,748.00 1,576,748.00 18,085.98 1,576,748.00




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)





CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 0.0%



BOOKS AND SUPPLIES





SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%




Professional/Consulting Services and Operating Expenditures 5800 1,532,148.00 1,532,148.00 0.00 1,532,148.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,532,148.00 1,532,148.00 0.00 1,532,148.00 0.00 0.0%




Form 67I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EXPENSES 1,532,148.00 1,532,148.00 0.00 1,532,148.00

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 200,000.00 200,000.00 0.00 200,000.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 200,000.00 200,000.00 0.00 200,000.00 0.00 0.0%


Other Authorized Interfund Transfers Out 7619 1,000,000.00 1,000,000.00 0.00 1,000,000.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 1,000,000.00 1,000,000.00 0.00 1,000,000.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

Other Sources


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

USES


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

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (800,000.00) (800,000.00) 0.00 (800,000.00)


Second InterimSelf-Insurance Fund

Exhibit: Restricted Net Position Detail37 68106 0000000

Form 67I



Total, Restricted Net Position 0.00


2013-14 Second InterimFoundation Private-Purpose Trust Fund


Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES


2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 1,305.00 1,305.00 714.42 1,305.00 0.00 0.0%

5) TOTAL, REVENUES 1,305.00 1,305.00 714.42 1,305.00

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 0.00 5,950.00 4,500.00 5,950.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%



9) TOTAL, EXPENSES 0.00 5,950.00 4,500.00 5,950.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,305.00 (4,645.00) (3,785.58) (4,645.00)


b) Transfers Out 7600-7629 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 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 1,305.00 (4,645.00) (3,785.58) (4,645.00)

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 454,778.25 454,778.25 454,778.25 0.00 0.0%




e) Adjusted Beginning Net Position (F1c + F1d) 454,778.25 454,778.25 454,778.25

2) Ending Net Position, June 30 (E + F1e) 456,083.25 450,133.25 450,133.25

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 456,083.25 450,133.25 450,133.25




Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER LOCAL REVENUE


Interest 8660 1,305.00 1,305.00 714.42 1,305.00 0.00 0.0%


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 1,305.00 1,305.00 714.42 1,305.00 0.00 0.0%

TOTAL, REVENUES 1,305.00 1,305.00 714.42 1,305.00




Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


Certificated Teachers' Salaries 1100 0.00 0.00 0.00 0.00 0.00 0.0%





CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0%






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%


PERS Reduction 3801-3802 0.00 0.00 0.00 0.00 0.00 0.0%



BOOKS AND SUPPLIES





Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%


SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 0.00 5,950.00 4,500.00 5,950.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 5,950.00 4,500.00 5,950.00 0.00 0.0%




Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0%




TOTAL, EXPENSES 0.00 5,950.00 4,500.00 5,950.00

INTERFUND TRANSFERS




OTHER SOURCES/USES

SOURCES

Other Sources



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

USES



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

CONTRIBUTIONS




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


Second InterimFoundation Private-Purpose Trust FundExhibit: Restricted Net Position Detail

37 68106 0000000Form 73I



Total, Restricted Net Position 0.00


Second Interim2013-14 Projected Year Totals

No Child Left Behind Maintenance of Effort Expenditures37 68106 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: ncmoe (Rev 02/07/2013) Page 1 Printed: 2/26/2014 11:33 AM

Funds 01, 09, and 62Section I - Expenditures Goals Functions Objects

2013-14Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 79,853,496.00

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3355 and 3385) All All 1000-7999 3,917,040.00

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

1000-7999except

3801-3802 339,056.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 1,017,412.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 57,706.00

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 460,000.00

9100 76996. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999

1000-7999except

3801-3802 1,244,840.008. Tuition (Revenue, in lieu of expenditures, to approximate

costs of services for which tuition is received)All All 8710 0.00

9. PERS Reduction All All 3801-3802 0.00

10. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C9, D1, or

D2.

11. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C10) 3,119,014.00

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 469,767.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines B and C11, plus lines D1 and D2) 73,287,209.00

F. Charter school expenditure adjustments (From Section IV) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 73,287,209.00




Form NCMOE


Section II - Expenditures Per ADA

2013-14Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form AI, Column C, lines 1 - 4, plus lines 23, 25, and 26)*

8,763.31

B. Supplemental Instructional Hours converted to ADA(Form AI, Column C, Lines 18 and 24 - Currently notcollected due to flexibility provisions of SBX3 4 as amendedby SB 70)*

C. Total ADA before adjustments (Lines A plus B) 8,763.31

D. Charter school ADA adjustments (From Section IV) (1,543.60)

E. Adjusted total ADA (Lines C plus D) 7,219.71

F. Expenditures per ADA (Line I.G divided by Line II.E) 10,150.99

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures extracted from prior yearUnaudited Actuals MOE calculation). (Note: If the prior year MOE was notmet, in its final determination, CDE will adjust the prior year base to 90percent of the preceding prior year amount rather than the actual prior yearexpenditure amount.) 65,109,253.01 9,016.741. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section V) 0.00 0.002. Total adjusted base expenditure amounts (Line A plus Line A.1) 65,109,253.01 9,016.74

B. Required effort (Line A.2 times 90%) 58,598,327.71 8,115.07

C. Current year expenditures (Line I.G and Line II.F) 73,287,209.00 10,150.99

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2015-16 maybe reduced by the lower of the two percentages) 0.00% 0.00%

*Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.




Form NCMOE


SECTION IV - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line D)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Classical Academy Charter High School (733.34)

Escondido Charter High School (810.26)

Total charter school adjustments 0.00 (1,543.60)

SECTION V - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

37 68106 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: siai (Rev 04/10/2013) Page 1 of 2 Printed: 2/26/2014 11:21 AM

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

01I GENERAL FUND Expenditure Detail 17,631.00 0.00 0.00 (161,650.00) Other Sources/Uses Detail 1,653,100.00 460,000.00 Fund Reconciliation09I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10I SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11I ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 2,061.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12I CHILD DEVELOPMENT FUND Expenditure Detail 5,806.00 0.00 507.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (23,437.00) 159,082.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14I DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation15I PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21I BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25I CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35I COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 260,000.00 653,100.00 Fund Reconciliation49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51I BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53I TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56I DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57I FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61I CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

37 68106 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: siai (Rev 04/10/2013) Page 2 of 2 Printed: 2/26/2014 11:21 AM

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

62I CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63I OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66I WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67I SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 200,000.00 1,000,000.00 Fund Reconciliation71I RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73I FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76I WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95I STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 23,437.00 (23,437.00) 161,650.00 (161,650.00) 2,113,100.00 2,113,100.00


Second InterimTABLE OF CONTENTS 37 68106 0000000

Form TCI

California Dept of EducationSACS Financial Reporting Software - 2013.2.1File: tci (Rev 02/22/2011) Page 1 of 1 Printed: 2/26/2014 11:24 AM

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

Form Description

2013-14OriginalBudget

2013-14Board

ApprovedOperating

Budget

2013-14Actuals to

Date

2013-14Projected

Totals01I General Fund/County School Service Fund GS GS GS GS09I Charter Schools Special Revenue Fund10I Special Education Pass-Through Fund11I Adult Education Fund G G G G12I Child Development Fund G G G G13I Cafeteria Special Revenue Fund G G G G14I Deferred Maintenance Fund G G G G15I Pupil Transportation Equipment Fund17I Special Reserve Fund for Other Than Capital Outlay Projects18I School Bus Emissions Reduction Fund19I Foundation Special Revenue Fund20I Special Reserve Fund for Postemployment Benefits21I Building Fund25I Capital Facilities Fund G G G G30I State School Building Lease-Purchase Fund35I County School Facilities Fund G G G G40I Special Reserve Fund for Capital Outlay Projects G G G G49I Capital Project Fund for Blended Component Units51I Bond Interest and Redemption Fund52I Debt Service Fund for Blended Component Units53I Tax Override Fund56I Debt Service Fund57I Foundation Permanent Fund61I Cafeteria Enterprise Fund62I Charter Schools Enterprise Fund63I Other Enterprise Fund66I Warehouse Revolving Fund67I Self-Insurance Fund G G G G71I Retiree Benefit Fund73I Foundation Private-Purpose Trust Fund G G G GAI Average Daily Attendance S S SCASH Cashflow WorksheetCHG Change Order FormCI Interim Certification SICR Indirect Cost Rate WorksheetMYPI Multiyear Projections - General Fund GSNCMOE No Child Left Behind Maintenance of Effort GSIAI Summary of Interfund Activities - Projected Year Totals G01CSI Criteria and Standards Review S

SACS2013ALL Financial Reporting Software - 2013.2.12/26/2014 11:11:18 AM 37-68106-0000000

Second Interim2013-14 Original BudgetTechnical Review Checks

Escondido Union High San Diego County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED

CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED

CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED

CHECKGOAL - (F) - All GOAL codes must be valid. PASSED

CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED

CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED

CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED

CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED

CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73)and FUNCTION account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED

CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED

SACS2013ALL Financial Reporting Software - 2013.2.137-68106-0000000-Escondido Union High-Second Interim 2013-14 Original Budget2/26/2014 11:11:18 AM

CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999)must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999,except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions(resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded toa Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

GENERAL LEDGER CHECKSINTERFD-DIR-COST - (W) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED

INTERFD-INDIRECT - (W) - Transfers of Indirect Costs - Interfund (Object 7350)must net to zero for all funds. PASSED

INTERFD-INDIRECT-FN - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED

INTERFD-IN-OUT - (W) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED

RL-TRANSFER - (W) - Revenue Limit Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net tozero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must netto zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990)must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (F) - Transfers of Restricted Balances (Object 8997) mustnet to zero. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED


LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to otheragencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED

SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of aSpecial Education Local Plan Area. PASSED

EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED

RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positiveby resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED

EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

PASSED

SUPPLEMENTAL CHECKS

EXPORT CHECKSCHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED


Checks Completed.


Second Interim2013-14 Board Approved Operating Budget

Technical Review ChecksEscondido Union High San Diego County



















SACS2013ALL Financial Reporting Software - 2013.2.137-68106-0000000-Escondido Union High-Second Interim 2013-14 Board Approved Operating Budget2/26/2014 11:13:55 AM









INTRAFD-DIR-COST - (W) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (W) - Transfers of Indirect Costs (Object 7310) must net tozero by fund. PASSED

INTRAFD-INDIRECT-FN - (W) - Transfers of Indirect Costs (Object 7310) must netto zero by function. PASSED

CONTRIB-UNREST-REV - (W) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (W) - Contributions from Restricted Revenues (Object 8990)must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (W) - Transfers of Restricted Balances (Object 8997) mustnet to zero. PASSED

EPA-CONTRIB - (W) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED


LOTTERY-CONTRIB - (W) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED



EXCESS-ASSIGN-REU - (W) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED




PASSED





CEFB-POSITIVE - (W) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

PASSED

SUPPLEMENTAL CHECKS



Checks Completed.


Second Interim2013-14 Actuals to DateTechnical Review Checks




















SACS2013ALL Financial Reporting Software - 2013.2.137-68106-0000000-Escondido Union High-Second Interim 2013-14 Actuals to Date2/26/2014 11:14:27 AM









INTRAFD-DIR-COST - (W) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (W) - Transfers of Indirect Costs (Object 7310) must net tozero by fund. PASSED

INTRAFD-INDIRECT-FN - (W) - Transfers of Indirect Costs (Object 7310) must netto zero by function. PASSED

CONTRIB-UNREST-REV - (W) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (W) - Contributions from Restricted Revenues (Object 8990)must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (W) - Transfers of Restricted Balances (Object 8997) mustnet to zero. PASSED

EPA-CONTRIB - (W) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED

SACS2013ALL Financial Reporting Software - 2013.2.137-68106-0000000-Escondido Union High-Second Interim 2013-14 Actuals to Date2/26/2014 11:14:27 AM

LOTTERY-CONTRIB - (W) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

SUPPLEMENTAL CHECKS


Checks Completed.


Second Interim2013-14 Projected TotalsTechnical Review Checks




















SACS2013ALL Financial Reporting Software - 2013.2.137-68106-0000000-Escondido Union High-Second Interim 2013-14 Projected Totals2/26/2014 11:13:28 AM









INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net tozero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must netto zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990)must net to zero by fund. PASSED

RESTR-BAL-TRANSFER - (F) - Transfers of Restricted Balances (Object 8997) mustnet to zero. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED


LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED



EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED




PASSED





CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

PASSED

SUPPLEMENTAL CHECKSCS-EXPLANATIONS - (F) - Explanations must be provided in the Criteria and Standards Review (Form 01CSI) for all criteria and for supplemental information items S1 through S6 where the standard has not been met or where the status is Not Met or Yes. PASSED

CS-YES-NO - (F) - Supplemental information items and additional fiscal


indicator items in the Criteria and Standards Review (Form 01CSI) must be answered Yes or No, where applicable, for the form to be complete. PASSED

EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED

INTERIM-CERT-PROVIDE - (F) - Interim Certification (Form CI) must be provided.PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form AI) must be provided.PASSED

CS-PROVIDE - (F) - The Criteria and Standards Review (Form 01CSI) has been provided. PASSED

CASHFLOW-PROVIDE - (W) - A Cashflow Worksheet (Form CASH) must be provided with your Interim reports. (Note: LEAs may use a cashflow worksheet other thanForm CASH, as long as it provides a monthly cashflow projected through the endof the fiscal year.) EXCEPTION

Explanation:The district provides a Cash Flow statement outside of the SACS software.

MYP-PROVIDE - (W) - A Multiyear Projection Worksheet must be provided with your Interim. (Note: LEAs may use a multiyear projection worksheet other than Form MYP, with approval of their reviewing agency, as long as it provides current year and at least two subsequent fiscal years, and separately projectsunrestricted resources, restricted resources, and combined total resources.)

PASSED

MYPIO-PROVIDE - (W) - A multiyear projection worksheet must be provided with your interim report for any fund projecting a negative balance at the end of the current fiscal year. (Note: LEAs may use a multiyear projection worksheet other than Form MYPIO, with approval of their reviewing agency.) PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the formsshould be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the formsmust be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

2nd interim myp escondido union high final...escondido union high 2nd interim 2013‐14 description...

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