antioch unified district certification of interim report

Antioch UnifiedContra Costa County

Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-1507 61648 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev 05/21/2014) of 3 Printed: 3/17/2015 5:28 PM

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 Local Control FundingFormula (LCFF)

Projected LCFF for any of the current or two subsequent fiscal yearshas 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


Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-1507 61648 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev 05/21/2014) of 3 Printed: 3/17/2015 5:28 PM

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 (2013-14) 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) n/a

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

Antioch Unified School District

2014-15 SECOND INTERIM BUDGET

EXECUTIVE SUMMARY

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Antioch Unified School District 2014-15 Second Interim Budget

Executive Summary Introduction The Second Interim Report provides a picture of the District’s financial condition during the fiscal year. The Governing Board certifies the District’s financial condition to the Contra Costa County Office of Education (CCCOE), through this report. The Second Interim Report is from July 1st, 2014 through January 31st , 2015 and projects financial activity through June 30th, 2015. Illustrated below is a summary of the State budget and budget guidelines as provided by the CCCOE, as well as the financial condition of the Antioch Unified School District as of the second reporting period. In addition, the Second Interim Report contains detailed budget, multi-year projections, and estimated cash flow reports.

2014-15 Enacted State Budget The 2014-15 Enacted State Budget projected State General Fund revenues to be $1 billion greater than the January forecast, but consistent with May Revision estimates. Year after year, revenue growth for the State’s General Fund is projected at $4.9 billion with a resultant Proposition 98 increase of $2.6 billion. Per the Governor’s January budget proposal, in the current year, the minimum guarantee increases by $2.3 billion to $63.2 billion from the level adopted in the 2014-15 Enacted State Budget. This increase allows for the 2014-15 deferrals to be eliminated due to language contained in the Enacted State Budget, and allows for other one-time State appropriations to be made for the benefit of school funding. Local Control Funding Formula: The Local Control Funding Formula (LCFF) is intended to provide a funding mechanism that is simple and transparent while allowing local educational agencies (LEAs) maximum flexibility in allocating resources to meet local needs. While the formula itself is relatively straightforward, the transition from revenue limit funding to the LCFF is more complex. The primary cause for this complexity is the State’s commitment to ensure that all LEAs are funded at no less than they received in 2012-13 on a per pupil basis. The funding basis under the LCFF shifts from a primarily Average Daily Attendance (ADA) driven model, to one that places emphasis on the student population/demographics, as well as, the District’s ADA. Full implementation of the LCFF is anticipated to occur by 2020-21.

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The Target Entitlement represents what a Local Educational Agency (LEA) will receive at full implementation. It is calculated annually based on student population (ADA), enrollment, unduplicated pupil percentage (UPP); foster youth, socioeconomically disadvantaged, and English learners. As illustrated below, it contains multiple funding allocations:

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The most distinct difference between revenue limit funding and the LCFF during the transition relates to the role and impact of Cost-of-Living-Adjustments (COLA). Under revenue limits, COLAs (and their deficits) played the central role in determining changes in year-over-year funding; under the LCFF, COLAs are but one step in the formula’s calculation. Illustrated below are the basic components of the formula and transition into the LCFF:

Average Daily Attendance (ADA) o Similar to revenue limits, funding is calculated on ADA

Annual COLA o Determined by the implicit price deflator as set in May for the

budget year and estimated by the Department of Finance (DOF) for the two subsequent years for use in projections Applied to grade level base grants, which drives grade span

adjustment and Supplemental and Concentration grant calculations

Unduplicated Percentages o Certified through enrollment data each fall (Applied to

Supplemental and Concentration grant calculations) Percentage of Gap Funding During Transition

o Set by the DOF for the current year and estimated by the DOF for the two subsequent years for use in projections

On July 3, 2014, the Department of Finance (DOF) estimated that the 2014-15 gap funding percentage at 29.56%; however, as of January 31, 2015, The DOF estimates the 2014-15 gap funding percentage at 29.15%. A few key points about gap funding factors:

Gap factors cannot be added together for a total percentage of LCFF gap that has been funded. Gap funding factors are based on each LEA’s annual LCFF target (after adjusted to reflect revised enrollment, demographics, and COLAs). The percentage of gap that is funded must be calculated as a percentage of the specific year’s revised and remaining LCFF gap.

The gap funding factors listed above are estimates prepared by the DOF. For 2013- 14, the DOF estimate was 11.78%. On June 25, 2014 at the P-2 certification, the California Department of Education (CDE) certified the 2013-14 gap funding percentage at 12.0017%. LEAs should recognize there may be changes from estimated to certified gap funding factors. Gap

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factors are adjusted based on the actual P2 certification and the percentage is locked upon the actual P2 calculation.

The gap funding factors are also dependent on the current year State budget appropriation for LCFF implementation and future year projections of such. The current projections of State level gap funding that determine the percentages are: $4.722 billion in 2014-15, and $4.048 billion in 2015-16.

Supplemental and Concentration Grants: Education Code Section 42238.02 increases the LCFF base grant by a supplemental grant and a concentration grant. These are determined by LEA’s unduplicated count of pupils who are eligible for free and reduced price meals, and/or who are classified as English Learners, or as Foster Youth. The Superintendent of Public Instruction will annually compute the percentage of unduplicated count using the criteria above, utilizing data reported through the California Longitudinal Pupil Achievement Data System (CALPADS). A pupil who is identified in more than one category will only be counted once in determining the unduplicated pupil count. This data is subject to annual review and validation by the county office of education and is subject to audit under the State audit guidelines. Local Control Accountability Plans: Effective 2014-15, the LCFF relies on the use of accountability plans in shifting control of LEA budgets from the State to the local level. Therefore, school districts and county offices of education (COEs) are required to adopt a Local Control and Accountability Plan (LCAP) using a template adopted by the State Board of Education (SBE). It is required that the LCAP be effective for three years (updated annually), and include annual goals for pupils (including each subgroup of pupils) to be achieved for state and local priorities, as well as, identify the specific actions the school district, or COE, will take during each year of the plan to achieve specified goals. Prior to adopting or updating the LCAP, a district must provide the public and parent advisory committees (includes EL parent advisory committees) an opportunity to review and comment on the proposed LCAP. In addition, a district must hold at least one public hearing to solicit public comments regarding the LCAP, and must adopt the LCAP at a subsequent public meeting. Further, the LCAP must be adopted before a budget is adopted.

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At its November 14, 2014, meeting, the State Board of Education (SBE) approved the final regulations for the LCAP and LCFF spending requirements. The process to refine the regulations has taken almost the entire year, and since initial presentation in January, the regulations have been through many revisions. The final regulations approved by the SBE will be sent to the Office of Administrative Law (OAL) for approval. Once the regulations are approved by the OAL, the final regulations will become effective and take the place of the current emergency regulations. County Office General Purpose Transfer: Traditionally, revenue limit funds for students in county-operated special day classes and community schools had been transferred to county offices of education (COEs) based on the revenue limit of the student’s district of residence. However, under the LCFF, these funds instead flow to the student’s district of residence, requiring a manual transfer to their COE at the local level. Cash Deferrals: The 2014-15 Enacted State budget repays nearly $4.7 billion to Proposition 98 General Fund for K-12 revenues that had been deferred from one year to the next during the recession, leaving an outstanding balance of $897,184 million in K-12 deferrals. Further, the budget includes a trigger mechanism that will appropriate any additional funding resources attributable to the 2013-14 and 2014-15 fiscal years subsequent to the enactment of the budget for the purpose of retiring the remaining deferral balance. Deferred Maintenance: While funding for Deferred Maintenance is part of the base in the LCFF program, the responsibility for maintaining district facilities is now a part of a district's LCAP. Further, Williams Act facility requirements continue and it is important that districts continue to maintain their facilities to insure the facilities are clean and safe and healthy for students and staff. Not maintaining facilities can result in penalties, loss of funding and litigation. Routine Restricted Maintenance: The 3% expenditure for Routine Restricted Maintenance is required under LCFF as well as meeting all requirements under the Williams Act. The District must continue to review its routine maintenance needs and ensure that Williams Act requirements are met and that students are housed in facilities that are safe and in good repair.

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General Fund Revenue Components

The District receives funding for its general operations from various sources. A breakdown of the major funding sources is illustrated below:

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Education Protection Account

As approved by the voters on November 6, 2012, The Schools and Local Public Safety Protection Act of 2012 (Proposition 30) temporarily increased the State’s sales tax rate and the personal income tax rates for taxpayers in high tax brackets. Revenues generated from Proposition 30 are deposited into a newly created State account called the Education Protection Account (EPA). The District will receive funds from the EPA based on its proportionate share of statewide general purpose funds. A corresponding reduction is made to its general purpose funds. The creation of the EPA by Proposition 30 provides that a portion of K-14 general purpose funds must be utilized for instructional purposes. K-14 local agencies have the sole authority to determine how the funds received from the EPA are spent, but with these provisions:

The spending plan must be approved by the governing board during a public meeting

EPA funds cannot be used for the salaries or benefits of administrators or any other administrative costs (as determined through the account code structure)

Each year, the local agency must publish on its website an accounting of how much money was received from the EPA and how the funds were expended

Further, the annual financial audit includes verification that the EPA funds were used as specified by Proposition 30. If EPA funds are not expended in accordance with the requirements of Proposition 30, civil or criminal penalties could be incurred. Illustrated below is how the District’s EPA funds are appropriated for the 2014-15 school year. Amounts will be revised throughout the year based on information received from the State.

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Revenue Assumptions The Department of Finance (DOF) released the following estimated gap factors and COLA percentages on July 3, 2014 for 2013-14 through 2016-17: As noted above, the Department of Finance (DOF) released the following estimated gap factors on July 3, 2014 for 2013-14 through 2016-17:

As referenced above in the General Planning Factors and reiterated below, the Department of Finance (DOF) released the following updates to the estimated gap factors and COLA percentages for 2014-15 through 2016-17:

As illustrated above, the 2014-15 gap funding percentage, and combined COLAs for the subsequent years are lower than originally estimated; however, the estimated gap funding percentage is higher than expected for the two subsequent years. The net result of the updates is more favorable for the District during the immediate future. Although, School Services is estimating the 2016-17 gap factor to be 11.25%, the District is utilizing the 2016-17 estimated gap factor of 23.71% provided by DOF. Unrestricted State revenue is estimated to increase for 2015-16 primarily due to one-time additional mandated cost revenue, and decrease thereafter.

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Expenditure Assumptions Salary changes from 2014-15 encompass step increases of approximately 1.0% for certificated and approximately 1.0% for classified. Additional teaching and classified support positions have also been included. Assembly Bill 1469 increased the contribution rates that employers, employees and the State pay to support the State Teachers Retirement System. The rate for employers is 8.88% for 2014-15. As illustrated below, employer rates will continue to increase until 2020-21 and are expected to bring the retirement system to full funding in about 31 years.

As noted above, member contributions are also increased to a maximum of 10.25% for those who were members by December 31, 2012 (2% at 60) and to a maximum of 9.205% for those who became members on or after January 1, 2013 (2% at 62). The annual 2% increase to member benefits (“improvement factor”) is vested for active members for any calendar year in which active member contributions are increased. The CalPERS Board adopted changes to the actuarial assumptions to be effective June 30, 2015. The changes result in a projected increase to the employer contribution rates for 2015-16 and for the next five years. The CalPERS Circular Letter 200-012-14 dated March 10, 2014 provided projected rates for 2014-15 through 2020-21, which are illustrated below:

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Operating Expenditure Components

The General Fund is used for the majority of the functions within the District. As illustrated below, the largest part of expenditures are salaries and benefits that comprise approximately 85% of the District’s unrestricted budget.

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Employee Salary and Benefits Employee salaries are budgeted to include step and column increases. Statutory payroll benefits are based upon actual benefit costs of current employees and estimates for vacant positions. The following salary driven benefit rates have been used for Second Interim:

State Teacher’s Retirement System 8.8800% Public Employee’s Retirement System 11.7710% Unemployment Insurance .0500% Medicare 1.4500% FICA (Social Security) 6.2000% Worker’s Compensation 4.1081%

MULTI-YEAR PROJECTION The Multi-Year Projection, which is a required component of budget adoption, demonstrates whether the District will meet its financial obligations in the current and subsequent two years. The Multi-Year Projection also indicates the District’s ability to maintain the required 3% reserve for economic uncertainties for the current and subsequent two years. This year, the multi-year projection reflects the District’s ability to meet its financial obligations in all three years and will maintain the required 3% in both subsequent years. The multi-year assumptions account for declining enrollment in both years. It includes a COLA as part of the LCFF calculation based on the Department of Finance information. Estimated step and column increases of approximately 1% are included as well as the associated benefits which include large increases in both CalSTRS and CalPERS. Since the employee negotiations have not been settled, the Second Interim does not include employee salary increase or increases to the District’s Fringe Benefit Allotment. Beginning in 2015-16 Districts must make a contribution to Routine Maintenance equal to 3% of expenditures. AUSD has been funding Routine Maintenance and this is included in the MYP. The deficit is mainly due to increasing contributions to STRS and PERS and contribution to Special Education. Unfortunately, funding for Special Education is never sufficient to cover the true costs of operating the program. The Second Interim also includes QZAB Debt Service Payment Loan of approximately $1.2 million. This amount will decrease in future projection as Solar Savings will offset this payment.

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OTHER FUNDS CAFETERIA SPECIAL REVENUE - FUND 13 The estimated fund balance is $1,646,725.81. SPECIAL RESERVE FUND FOR CAPITAL PROJECTS - FUND 40 The estimated fund balance is $287,790.91. BOND INTEREST AND REDEMPTION FUND - FUND 51 This fund was established in 2009-10 to account for the interest earned on funds from the sale of bonds for Measure C. This fund now also accounts for the interest from the sale of bonds for Measure B as well. The county auditor maintains this fund to account for the interest and repayment of our bonds from local property taxes. The estimated fund balance is $40,276.65. DEBT SERVICE FUND - FUND 56 This fund was established in March, 2008 to account for the 2007 refinance of the Certificates of Participation (COPs) debt (Resolution 2007-08-24). The funds are held with a fiscal agent and will be used to pay down the 2007 COPs debt. The estimated fund balance is $1,641,432.35. FOUNDATION PRIVATE PURPOSE - FUND 73 The foundation fund is used to account for scholarship funds. There are currently four scholarship groups named in the fund: Tom Milan Scholarship, Pat Susan Memorial Scholarship, Mno Grant Scholarship and the Alternative Education Scholarship. The funds in this account have all been designated. The estimated fund balance is $34,296.78. RETIREE BENEFIT FUNDS - CASH WITH FISCAL AGENT Resolution 2006-07-42 was passed at the end of 2006-07 to establish this irrevocable trust and a transfer of $2,000,000 was deposited to begin to account for future liability for post-employment healthcare and other post-employment benefits. The funds are held in the Futuris Irrevocable Trust as cash with a fiscal

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agent. The fund balance as of February 28, 2015, per the Futuris Monthly Statement, was $3,120,884.44.

CONCLUSION By using the financial information provided by the Department of Finance, the Antioch Unified School District can submit a positive certification for this Second Interim Report. Additional information will be provided at the March 25, 2015 Board meeting.


Second InterimTABLE OF CONTENTS 07 61648 0000000

Form TCI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: tci (Rev 03/03/2014) Page 1 of 1 Printed: 3/17/2015 5:03 PM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:

Form Description

2014-15OriginalBudget

2014-15Board

ApprovedOperating

Budget

2014-15Actuals to

Date

2014-15Projected

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 Fund13I 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 Fund G G G G25I 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 Units G G G G51I Bond Interest and Redemption Fund G G G G52I Debt Service Fund for Blended Component Units53I Tax Override Fund56I Debt Service Fund G G G G57I Foundation Permanent Fund61I Cafeteria Enterprise Fund62I Charter Schools Enterprise Fund63I Other Enterprise Fund66I Warehouse Revolving Fund67I Self-Insurance Fund71I Retiree Benefit Fund G G G G73I Foundation Private-Purpose Trust Fund G G G GAI Average Daily Attendance S S SCASH Cashflow Worksheet SCHG 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


2014-15 Second InterimGeneral Fund

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

07 61648 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-a (Rev 05/12/2014) Page 1 Printed: 3/17/2015 5:05 PM

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 Sources 8010-8099 126,678,507.00 128,507,359.00 84,003,311.78 128,507,359.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 2,824,022.00 4,088,279.83 2,353,857.45 4,088,279.83 0.00 0.0%

4) Other Local Revenue 8600-8799 131,000.00 376,743.92 281,686.17 376,743.92 0.00 0.0%

5) TOTAL, REVENUES 129,633,529.00 132,972,382.75 86,638,855.40 132,972,382.75

B. EXPENDITURES

1) Certificated Salaries 1000-1999 60,511,108.36 60,499,572.60 33,756,933.86 60,499,572.60 0.00 0.0%

2) Classified Salaries 2000-2999 15,569,629.67 16,878,157.81 9,027,627.95 16,878,157.81 0.00 0.0%

3) Employee Benefits 3000-3999 24,020,072.77 24,327,851.34 13,723,649.31 24,327,851.34 0.00 0.0%

4) Books and Supplies 4000-4999 2,466,449.36 1,726,900.74 765,865.69 1,726,900.74 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 8,205,685.25 10,952,826.36 6,851,228.82 10,952,826.36 0.00 0.0%

6) Capital Outlay 6000-6999 212,915.00 1,620,552.44 1,006,605.15 1,620,552.44 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299

Costs) 7400-7499 1,370,000.00 2,517,212.65 1,362,031.65 2,517,212.65 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (697,176.49) (685,288.32) (10,602.59) (685,288.32) 0.00 0.0%

9) TOTAL, EXPENDITURES 111,658,683.92 117,837,785.62 66,483,339.84 117,837,785.62

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 17,974,845.08 15,134,597.13 20,155,515.56 15,134,597.13

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In 8900-8929 0.00 1,356,752.98 0.00 1,356,752.98 0.00 0.0%

b) Transfers Out 7600-7629 800,000.00 0.00 0.00 0.00 0.00 0.0%

2) Other Sources/Uses

a) Sources 8930-8979 0.00 0.00 (85,079.28) 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 (23,414,347.25) (23,813,959.34) 0.00 (23,813,959.34) 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (24,214,347.25) (22,457,206.36) (85,079.28) (22,457,206.36)




07 61648 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) (6,239,502.17) (7,322,609.23) 20,070,436.28 (7,322,609.23)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 12,425,103.30 12,425,103.30 12,425,103.30 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) 12,425,103.30 12,425,103.30 12,425,103.30

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 12,425,103.30 12,425,103.30 12,425,103.30

2) Ending Balance, June 30 (E + F1e) 6,185,601.13 5,102,494.07 5,102,494.07

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 20,000.00 20,000.00 20,000.00

Stores 9712 76,612.32 0.00 0.00

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 0.00 0.00 0.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 4,739,954.71 5,038,063.88 5,038,063.88

Unassigned/Unappropriated Amount 9790 1,349,034.10 44,430.19 44,430.19




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 83,347,211.00 78,939,613.00 44,736,387.85 78,939,613.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 16,698,103.00 20,197,955.00 10,145,770.00 20,197,955.00 0.00 0.0%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions

Homeowners' Exemptions 8021 234,051.00 228,227.00 0.00 228,227.00 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 3,535.00 4,471.00 1,290.03 4,471.00 0.00 0.0%

County & District Taxes

Secured Roll Taxes 8041 22,171,948.00 24,425,675.00 24,353,381.03 24,425,675.00 0.00 0.0%

Unsecured Roll Taxes 8042 941,286.00 926,722.00 854,452.81 926,722.00 0.00 0.0%

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8044 579,159.00 1,082,481.00 864,804.51 1,082,481.00 0.00 0.0%

Education Revenue Augmentation

Fund (ERAF) 8045 2,821,164.00 3,375,736.00 3,248,996.61 3,375,736.00 0.00 0.0%

Community Redevelopment Funds

(SB 617/699/1992) 8047 559,041.00 151,831.00 0.00 151,831.00 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

(50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, LCFF Sources 127,355,498.00 129,332,711.00 84,205,082.84 129,332,711.00 0.00 0.0%

LCFF Transfers

Unrestricted LCFF

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

All Other LCFF

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 (676,991.00) (825,352.00) (201,771.06) (825,352.00) 0.00 0.0%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 126,678,507.00 128,507,359.00 84,003,311.78 128,507,359.00 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

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




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

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 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 State Apportionments

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

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%

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 633,700.00 1,780,519.00 1,665,847.00 1,780,519.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 2,147,000.00 2,247,883.83 671,455.45 2,247,883.83 0.00 0.0%


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

California Clean Energy Jobs Act 6230 8590

Healthy Start 6240 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

School Community Violence

Prevention Grant 7391 8590

Quality Education Investment Act 7400 8590

Common Core State Standards

Implementation 7405 8590

All Other State Revenue All Other 8590 43,322.00 59,877.00 16,555.00 59,877.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 2,824,022.00 4,088,279.83 2,353,857.45 4,088,279.83 0.00 0.0%




07 61648 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%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00

Penalties and Interest from Delinquent Non-LCFF

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 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 10,957.31 5,951.02 10,957.31 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 0.00 140.00 140.00 140.00 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 0.00 0.0%

Interagency Services 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 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

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

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

All Other Local Revenue 8699 131,000.00 365,646.61 275,595.15 365,646.61 0.00 0.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

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

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 131,000.00 376,743.92 281,686.17 376,743.92 0.00 0.0%

TOTAL, REVENUES 129,633,529.00 132,972,382.75 86,638,855.40 132,972,382.75 0.00 0.0%




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 52,703,466.63 52,458,143.60 29,264,677.33 52,458,143.60 0.00 0.0%

Certificated Pupil Support Salaries 1200 991,012.21 1,265,321.00 587,336.81 1,265,321.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 6,816,629.52 6,776,108.00 3,904,919.72 6,776,108.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 60,511,108.36 60,499,572.60 33,756,933.86 60,499,572.60 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 828,070.60 851,437.26 308,949.85 851,437.26 0.00 0.0%

Classified Support Salaries 2200 6,313,601.63 6,581,100.86 3,566,339.05 6,581,100.86 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 1,458,762.78 1,657,822.54 922,342.11 1,657,822.54 0.00 0.0%

Clerical, Technical and Office Salaries 2400 6,890,213.80 7,761,600.26 4,214,550.05 7,761,600.26 0.00 0.0%

Other Classified Salaries 2900 78,980.86 26,196.89 15,446.89 26,196.89 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 15,569,629.67 16,878,157.81 9,027,627.95 16,878,157.81 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 4,847,259.57 5,344,640.97 2,972,295.56 5,344,640.97 0.00 0.0%

PERS 3201-3202 1,677,313.13 1,842,263.77 938,125.07 1,842,263.77 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 1,640,329.12 1,991,850.26 1,132,870.24 1,991,850.26 0.00 0.0%

Health and Welfare Benefits 3401-3402 10,217,759.86 10,566,222.17 5,998,705.23 10,566,222.17 0.00 0.0%

Unemployment Insurance 3501-3502 35,263.82 40,967.55 20,610.69 40,967.55 0.00 0.0%

Workers' Compensation 3601-3602 1,989,592.52 2,818,233.54 1,694,833.95 2,818,233.54 0.00 0.0%

OPEB, Allocated 3701-3702 3,423,860.97 1,551,642.51 869,553.91 1,551,642.51 0.00 0.0%

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

Other Employee Benefits 3901-3902 188,693.78 172,030.57 96,654.66 172,030.57 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 24,020,072.77 24,327,851.34 13,723,649.31 24,327,851.34 0.00 0.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 400,000.00 26,431.00 6,431.00 26,431.00 0.00 0.0%

Books and Other Reference Materials 4200 35,594.90 13,103.62 10,478.82 13,103.62 0.00 0.0%

Materials and Supplies 4300 1,893,683.06 1,602,828.64 711,082.25 1,602,828.64 0.00 0.0%

Noncapitalized Equipment 4400 137,171.40 84,537.48 37,873.62 84,537.48 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,466,449.36 1,726,900.74 765,865.69 1,726,900.74 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 101,689.00 39,052.00 101,689.00 0.00 0.0%

Travel and Conferences 5200 116,163.58 152,898.36 51,580.00 152,898.36 0.00 0.0%

Dues and Memberships 5300 50,038.81 63,074.14 56,283.56 63,074.14 0.00 0.0%

Insurance 5400-5450 1,189,819.00 1,217,171.07 1,217,171.07 1,217,171.07 0.00 0.0%

Operations and Housekeeping Services 5500 3,928,051.73 3,842,056.48 2,050,090.35 3,842,056.48 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 453,988.51 607,608.41 186,592.57 607,608.41 0.00 0.0%

Transfers of Direct Costs 5710 (365,226.50) 813,418.36 1,088,099.50 813,418.36 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (40,431.24) (28,604.37) 1,122.61 (28,604.37) 0.00 0.0%

Professional/Consulting Services and

Operating Expenditures 5800 2,304,370.32 3,586,342.72 2,047,934.90 3,586,342.72 0.00 0.0%

Communications 5900 568,911.04 597,172.19 113,302.26 597,172.19 0.00 0.0%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 8,205,685.25 10,952,826.36 6,851,228.82 10,952,826.36 0.00 0.0%




07 61648 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 0.00 1,447,131.27 862,932.96 1,447,131.27 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 184,500.00 147,464.16 137,851.59 147,464.16 0.00 0.0%

Equipment Replacement 6500 28,415.00 25,957.01 5,820.60 25,957.01 0.00 0.0%

TOTAL, CAPITAL OUTLAY 212,915.00 1,620,552.44 1,006,605.15 1,620,552.44 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 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0%

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 54,000.00 225,039.95 53,044.95 225,039.95 0.00 0.0%

Other Debt Service - Principal 7439 1,316,000.00 2,292,172.70 1,308,986.70 2,292,172.70 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,370,000.00 2,517,212.65 1,362,031.65 2,517,212.65 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (265,161.49) (253,273.32) (10,602.59) (253,273.32) 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (432,015.00) (432,015.00) 0.00 (432,015.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (697,176.49) (685,288.32) (10,602.59) (685,288.32) 0.00 0.0%

TOTAL, EXPENDITURES 111,658,683.92 117,837,785.62 66,483,339.84 117,837,785.62 0.00 0.0%




07 61648 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 0.00 1,356,752.98 0.00 1,356,752.98 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 1,356,752.98 0.00 1,356,752.98 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: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 800,000.00 0.00 0.00 0.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 800,000.00 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 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 (85,079.28) 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 (85,079.28) 0.00 0.00 0.0%

USES

Transfers of Funds from


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 (23,414,347.25) (23,813,959.34) 0.00 (23,813,959.34) 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (23,414,347.25) (23,813,959.34) 0.00 (23,813,959.34) 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (24,214,347.25) (22,457,206.36) (85,079.28) (22,457,206.36) 0.00 0.0%



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

07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 7,983,795.00 7,935,981.91 788,314.56 7,935,981.91 0.00 0.0%

3) Other State Revenue 8300-8599 2,836,223.50 2,970,666.87 449,804.63 2,970,666.87 0.00 0.0%

4) Other Local Revenue 8600-8799 10,991,321.76 12,017,027.22 3,133,408.88 12,017,027.22 0.00 0.0%

5) TOTAL, REVENUES 21,811,340.26 22,923,676.00 4,371,528.07 22,923,676.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 1,943,539.52 5,402,391.30 3,266,095.53 5,402,391.30 0.00 0.0%


6) Capital Outlay 6000-6999 97,494.31 165,619.95 59,579.20 165,619.95 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 265,161.49 253,273.32 10,602.59 253,273.32 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B9) (23,728,466.15) (27,118,258.96) (18,327,689.64) (27,118,258.96)



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 55,741.97 0.00 55,741.97 0.00 0.0%


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 23,414,347.25 23,813,959.34 0.00 23,813,959.34 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 23,414,347.25 23,758,217.37 0.00 23,758,217.37




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (314,118.90) (3,360,041.59) (18,327,689.64) (3,360,041.59)








2) Ending Balance, June 30 (E + F1e) 3,298,180.74 252,258.05 252,258.05


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 3,298,180.74 252,258.05 252,258.05

c) Committed



d) Assigned



Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


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

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00


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


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


Fund (ERAF) 8045 0.00 0.00 0.00 0.00


(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00


Delinquent Taxes 8048 0.00 0.00 0.00 0.00


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

(50%) Adjustment 8089 0.00 0.00 0.00 0.00

Subtotal, LCFF Sources 0.00 0.00 0.00 0.00

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091

All Other LCFF


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



TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 2,773,831.00 2,773,831.00 (949,399.00) 2,773,831.00 0.00 0.0%

Special Education Discretionary Grants 8182 523,849.00 518,514.00 (29,570.25) 518,514.00 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%


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


Low-Income and Neglected 3010 8290 3,400,000.00 3,196,330.46 1,345,951.46 3,196,330.46 0.00 0.0%


Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 360,000.00 468,195.00 (29,167.00) 468,195.00 0.00 0.0%




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 0.00 1,025.84 1,025.84 1,025.84 0.00 0.0%


Student Program 4203 8290 455,000.00 491,307.61 319,713.61 491,307.61 0.00 0.0%


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 250,000.00 250,000.00 125,000.00 250,000.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 131,115.00 146,778.00 (0.46) 146,778.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 90,000.00 90,000.00 4,760.36 90,000.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 7,983,795.00 7,935,981.91 788,314.56 7,935,981.91 0.00 0.0%

OTHER STATE REVENUE


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%


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%




Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materia 8560 511,200.00 581,200.00 68,611.00 581,200.00 0.00 0.0%



Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%

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


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 907,000.00 907,000.00 589,019.58 907,000.00 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 8,402.04 8,402.04 8,402.04 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 255,212.50 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 35,000.00 0.00 35,000.00 0.00 0.0%

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


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%


Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 1,162,811.00 1,439,064.83 (216,227.99) 1,439,064.83 0.00 0.0%

TOTAL, OTHER STATE REVENUE 2,836,223.50 2,970,666.87 449,804.63 2,970,666.87 0.00 0.0%




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



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%


Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%


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%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 115,034.00 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


Interagency Services 8677 443,180.00 437,397.00 (18,655.51) 437,397.00 0.00 0.0%



Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustme 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%

All Other Local Revenue 8699 163,779.58 1,310,302.04 (48,958.77) 1,310,302.04 0.00 0.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%




From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 10,269,328.18 10,269,328.18 3,201,023.16 10,269,328.18 0.00 0.0%

ROC/P Transfers



From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%






TOTAL, OTHER LOCAL REVENUE 10,991,321.76 12,017,027.22 3,133,408.88 12,017,027.22 0.00 0.0%

TOTAL, REVENUES 21,811,340.26 22,923,676.00 4,371,528.07 22,923,676.00 0.00 0.0%




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES


Certificated Pupil Support Salaries 1200 1,828,422.59 1,998,552.44 1,137,189.78 1,998,552.44 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 659,690.26 747,573.45 421,157.15 747,573.45 0.00 0.0%



CLASSIFIED SALARIES

Classified Instructional Salaries 2100 4,748,047.64 5,258,038.39 2,881,540.25 5,258,038.39 0.00 0.0%


Classified Supervisors' and Administrators' Salaries 2300 196,608.79 205,107.10 123,186.63 205,107.10 0.00 0.0%

Clerical, Technical and Office Salaries 2400 514,225.72 511,305.85 276,063.82 511,305.85 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 1,113,308.02 1,200,073.97 670,262.67 1,200,073.97 0.00 0.0%

PERS 3201-3202 834,857.34 866,381.24 465,692.15 866,381.24 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 615,463.97 769,735.24 430,472.57 769,735.24 0.00 0.0%



Workers' Compensation 3601-3602 572,710.68 794,235.30 479,281.31 794,235.30 0.00 0.0%

OPEB, Allocated 3701-3702 611,101.44 560,542.91 312,048.12 560,542.91 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 2,402,890.61 2,339,506.09 2,402,890.61 0.00 0.0%


Materials and Supplies 4300 1,512,218.87 1,466,742.45 598,594.77 1,466,742.45 0.00 0.0%

Noncapitalized Equipment 4400 310,772.46 1,371,531.40 294,068.74 1,371,531.40 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,943,539.52 5,402,391.30 3,266,095.53 5,402,391.30 0.00 0.0%


Subagreements for Services 5100 4,567,000.00 6,167,518.19 2,609,293.53 6,167,518.19 0.00 0.0%


Dues and Memberships 5300 200.00 1,200.00 1,150.00 1,200.00 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 2,284.04 570.21 2,284.04 0.00 0.0%


Transfers of Direct Costs 5710 365,226.50 (813,418.36) (1,088,099.50) (813,418.36) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 1,200.00 7,345.24 4,221.94 7,345.24 0.00 0.0%



Communications 5900 18,521.20 25,483.71 18,110.95 25,483.71 0.00 0.0%






07 61648 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%


Buildings and Improvements of Buildings 6200 0.00 28,046.75 19,596.75 28,046.75 0.00 0.0%



Equipment 6400 97,494.31 86,451.56 26,451.56 86,451.56 0.00 0.0%

Equipment Replacement 6500 0.00 51,121.64 13,530.89 51,121.64 0.00 0.0%

TOTAL, CAPITAL OUTLAY 97,494.31 165,619.95 59,579.20 165,619.95 0.00 0.0%


Tuition







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%


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%




To JPAs 6360 7223 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) 0.00 0.00 0.00 0.00 0.00 0.0%


Transfers of Indirect Costs 7310 265,161.49 253,273.32 10,602.59 253,273.32 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 265,161.49 253,273.32 10,602.59 253,273.32 0.00 0.0%





07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




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 55,741.97 0.00 55,741.97 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 55,741.97 0.00 55,741.97 0.00 0.0%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds



Other Sources








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




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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 23,414,347.25 23,813,959.34 0.00 23,813,959.34 0.00 0.0%


(e) TOTAL, CONTRIBUTIONS 23,414,347.25 23,813,959.34 0.00 23,813,959.34 0.00 0.0%


(a - b + c - d + e) 23,414,347.25 23,758,217.37 0.00 23,758,217.37 0.00 0.0%



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

07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 126,678,507.00 128,507,359.00 84,003,311.78 128,507,359.00 0.00 0.0%

2) Federal Revenue 8100-8299 7,983,795.00 7,935,981.91 788,314.56 7,935,981.91 0.00 0.0%

3) Other State Revenue 8300-8599 5,660,245.50 7,058,946.70 2,803,662.08 7,058,946.70 0.00 0.0%

4) Other Local Revenue 8600-8799 11,122,321.76 12,393,771.14 3,415,095.05 12,393,771.14 0.00 0.0%

5) TOTAL, REVENUES 151,444,869.26 155,896,058.75 91,010,383.47 155,896,058.75

B. EXPENDITURES






6) Capital Outlay 6000-6999 310,409.31 1,786,172.39 1,066,184.35 1,786,172.39 0.00 0.0%


Costs) 7400-7499 1,370,000.00 2,517,212.65 1,362,031.65 2,517,212.65 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (432,015.00) (432,015.00) 0.00 (432,015.00) 0.00 0.0%




FINANCING SOURCES AND USES (A5 - B9) (5,753,621.07) (11,983,661.83) 1,827,825.92 (11,983,661.83)



a) Transfers In 8900-8929 0.00 1,356,752.98 0.00 1,356,752.98 0.00 0.0%

b) Transfers Out 7600-7629 800,000.00 55,741.97 0.00 55,741.97 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 (85,079.28) 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 (800,000.00) 1,301,011.01 (85,079.28) 1,301,011.01




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (6,553,621.07) (10,682,650.82) 1,742,746.64 (10,682,650.82)










a) Nonspendable

Revolving Cash 9711 20,000.00 20,000.00 20,000.00

Stores 9712 76,612.32 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,298,180.74 252,258.05 252,258.05

c) Committed



d) Assigned



Reserve for Economic Uncertainties 9789 4,739,954.71 5,038,063.88 5,038,063.88

Unassigned/Unappropriated Amount 9790 1,349,034.10 44,430.19 44,430.19




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 83,347,211.00 78,939,613.00 44,736,387.85 78,939,613.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 16,698,103.00 20,197,955.00 10,145,770.00 20,197,955.00 0.00 0.0%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%


Homeowners' Exemptions 8021 234,051.00 228,227.00 0.00 228,227.00 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 3,535.00 4,471.00 1,290.03 4,471.00 0.00 0.0%


Secured Roll Taxes 8041 22,171,948.00 24,425,675.00 24,353,381.03 24,425,675.00 0.00 0.0%

Unsecured Roll Taxes 8042 941,286.00 926,722.00 854,452.81 926,722.00 0.00 0.0%


Supplemental Taxes 8044 579,159.00 1,082,481.00 864,804.51 1,082,481.00 0.00 0.0%


Fund (ERAF) 8045 2,821,164.00 3,375,736.00 3,248,996.61 3,375,736.00 0.00 0.0%


(SB 617/699/1992) 8047 559,041.00 151,831.00 0.00 151,831.00 0.00 0.0%


Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%


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

(50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, LCFF Sources 127,355,498.00 129,332,711.00 84,205,082.84 129,332,711.00 0.00 0.0%

LCFF Transfers

Unrestricted LCFF

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

All Other LCFF


Transfers to Charter Schools in Lieu of Property Taxes 8096 (676,991.00) (825,352.00) (201,771.06) (825,352.00) 0.00 0.0%



TOTAL, LCFF SOURCES 126,678,507.00 128,507,359.00 84,003,311.78 128,507,359.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 2,773,831.00 2,773,831.00 (949,399.00) 2,773,831.00 0.00 0.0%

Special Education Discretionary Grants 8182 523,849.00 518,514.00 (29,570.25) 518,514.00 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%


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


Low-Income and Neglected 3010 8290 3,400,000.00 3,196,330.46 1,345,951.46 3,196,330.46 0.00 0.0%


Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 360,000.00 468,195.00 (29,167.00) 468,195.00 0.00 0.0%




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 0.00 1,025.84 1,025.84 1,025.84 0.00 0.0%


Student Program 4203 8290 455,000.00 491,307.61 319,713.61 491,307.61 0.00 0.0%


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 250,000.00 250,000.00 125,000.00 250,000.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 131,115.00 146,778.00 (0.46) 146,778.00 0.00 0.0%


All Other Federal Revenue All Other 8290 90,000.00 90,000.00 4,760.36 90,000.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 7,983,795.00 7,935,981.91 788,314.56 7,935,981.91 0.00 0.0%

OTHER STATE REVENUE


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%


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%




Mandated Costs Reimbursements 8550 633,700.00 1,780,519.00 1,665,847.00 1,780,519.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materia 8560 2,658,200.00 2,829,083.83 740,066.45 2,829,083.83 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 907,000.00 907,000.00 589,019.58 907,000.00 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 8,402.04 8,402.04 8,402.04 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 255,212.50 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 35,000.00 0.00 35,000.00 0.00 0.0%

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


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%


Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 1,206,133.00 1,498,941.83 (199,672.99) 1,498,941.83 0.00 0.0%

TOTAL, OTHER STATE REVENUE 5,660,245.50 7,058,946.70 2,803,662.08 7,058,946.70 0.00 0.0%




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



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%




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%




Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 115,034.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 10,957.31 5,951.02 10,957.31 0.00 0.0%


Fees and Contracts


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


Interagency Services 8677 443,180.00 437,397.00 (18,655.51) 437,397.00 0.00 0.0%



Other Local Revenue

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

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

All Other Local Revenue 8699 294,779.58 1,675,948.65 226,636.38 1,675,948.65 0.00 0.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%






From JPAs 6500 8793 10,269,328.18 10,269,328.18 3,201,023.16 10,269,328.18 0.00 0.0%

ROC/P Transfers



From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%






TOTAL, OTHER LOCAL REVENUE 11,122,321.76 12,393,771.14 3,415,095.05 12,393,771.14 0.00 0.0%

TOTAL, REVENUES 151,444,869.26 155,896,058.75 91,010,383.47 155,896,058.75 0.00 0.0%




07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)



Certificated Pupil Support Salaries 1200 2,819,434.80 3,263,873.44 1,724,526.59 3,263,873.44 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 7,476,319.78 7,523,681.45 4,326,076.87 7,523,681.45 0.00 0.0%



CLASSIFIED SALARIES

Classified Instructional Salaries 2100 5,576,118.24 6,109,475.65 3,190,490.10 6,109,475.65 0.00 0.0%


Classified Supervisors' and Administrators' Salaries 2300 1,655,371.57 1,862,929.64 1,045,528.74 1,862,929.64 0.00 0.0%

Clerical, Technical and Office Salaries 2400 7,404,439.52 8,272,906.11 4,490,613.87 8,272,906.11 0.00 0.0%

Other Classified Salaries 2900 78,980.86 26,196.89 15,446.89 26,196.89 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 5,960,567.59 6,544,714.94 3,642,558.23 6,544,714.94 0.00 0.0%

PERS 3201-3202 2,512,170.47 2,708,645.01 1,403,817.22 2,708,645.01 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 2,255,793.09 2,761,585.50 1,563,342.81 2,761,585.50 0.00 0.0%



Workers' Compensation 3601-3602 2,562,303.20 3,612,468.84 2,174,115.26 3,612,468.84 0.00 0.0%

OPEB, Allocated 3701-3702 4,034,962.41 2,112,185.42 1,181,602.03 2,112,185.42 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 400,000.00 2,429,321.61 2,345,937.09 2,429,321.61 0.00 0.0%


Materials and Supplies 4300 3,405,901.93 3,069,571.09 1,309,677.02 3,069,571.09 0.00 0.0%

Noncapitalized Equipment 4400 447,943.86 1,456,068.88 331,942.36 1,456,068.88 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%



Subagreements for Services 5100 4,567,000.00 6,269,207.19 2,648,345.53 6,269,207.19 0.00 0.0%


Dues and Memberships 5300 50,238.81 64,274.14 57,433.56 64,274.14 0.00 0.0%

Insurance 5400-5450 1,189,819.00 1,217,171.07 1,217,171.07 1,217,171.07 0.00 0.0%

Operations and Housekeeping Services 5500 3,928,051.73 3,844,340.52 2,050,660.56 3,844,340.52 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 954,397.54 1,184,248.22 476,270.73 1,184,248.22 0.00 0.0%

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

Transfers of Direct Costs - Interfund 5750 (39,231.24) (21,259.13) 5,344.55 (21,259.13) 0.00 0.0%



Communications 5900 587,432.24 622,655.90 131,413.21 622,655.90 0.00 0.0%






07 61648 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%


Buildings and Improvements of Buildings 6200 0.00 1,475,178.02 882,529.71 1,475,178.02 0.00 0.0%



Equipment 6400 281,994.31 233,915.72 164,303.15 233,915.72 0.00 0.0%


TOTAL, CAPITAL OUTLAY 310,409.31 1,786,172.39 1,066,184.35 1,786,172.39 0.00 0.0%


Tuition







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%




To JPAs 6500 7223 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%




Debt Service


Other Debt Service - Principal 7439 1,316,000.00 2,292,172.70 1,308,986.70 2,292,172.70 0.00 0.0%



Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (432,015.00) (432,015.00) 0.00 (432,015.00) 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (432,015.00) (432,015.00) 0.00 (432,015.00) 0.00 0.0%





07 61648 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 1,356,752.98 0.00 1,356,752.98 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 1,356,752.98 0.00 1,356,752.98 0.00 0.0%







Other Authorized Interfund Transfers Out 7619 800,000.00 55,741.97 0.00 55,741.97 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 800,000.00 55,741.97 0.00 55,741.97 0.00 0.0%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds



Other Sources








All Other Financing Sources 8979 0.00 0.00 (85,079.28) 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 (85,079.28) 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%


(a - b + c - d + e) (800,000.00) 1,301,011.01 (85,079.28) 1,301,011.01 0.00 0.0%


Second InterimGeneral Fund

Exhibit: Restricted Balance Detail07 61648 0000000

Form 01I


2014-15Resource Description Projected Year Totals

5640 Medi-Cal Billing Option 65,351.178150 Ongoing & Major Maintenance Account (RMA 226.889010 Other Restricted Local 186,680.00

Total, Restricted Balance 252,258.05



Multiyear ProjectionsUnrestricted

07 61648 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: mypi (Rev 02/25/2014) Page 1 Printed: 3/17/2015 5:30 PM

DescriptionObjectCodes


(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 128,507,359.00 8.39% 139,285,552.00 4.20% 145,132,246.00 2. Federal Revenues 8100-8299 0.00 0.00% 0.00 0.00% 0.00 3. Other State Revenues 8300-8599 4,088,279.83 42.62% 5,830,591.83 -49.55% 2,941,546.83 4. Other Local Revenues 8600-8799 376,743.92 0.00% 376,743.92 0.00% 376,743.92 5. Other Financing Sources a. Transfers In 8900-8929 1,356,752.98 -100.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 (23,813,959.34) 6.63% (25,392,090.61) 4.02% (26,412,090.61)

6. Total (Sum lines A1 thru A5c) 110,515,176.39 8.67% 120,100,797.14 1.61% 122,038,446.14

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 60,499,572.60 61,104,568.33

b. Step & Column Adjustment 604,995.73 611,045.68

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 60,499,572.60 1.00% 61,104,568.33 1.00% 61,715,614.01

2. Classified Salaries

a. Base Salaries 16,878,157.81 17,046,939.39




e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 16,878,157.81 1.00% 17,046,939.39 1.00% 17,217,408.78

3. Employee Benefits 3000-3999 24,327,851.34 6.25% 25,849,129.85 7.09% 27,682,621.15

4. Books and Supplies 4000-4999 1,726,900.74 -5.79% 1,626,900.74 0.00% 1,626,900.74

5. Services and Other Operating Expenditures 5000-5999 10,952,826.36 -17.35% 9,052,826.36 0.00% 9,052,826.36

6. Capital Outlay 6000-6999 1,620,552.44 -89.30% 173,421.17 0.00% 173,421.17

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 2,517,212.65 44.73% 3,643,212.65 1.24% 3,688,212.65

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (685,288.32) 0.00% (685,288.32) 0.00% (685,288.32) 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

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

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 117,837,785.62 -0.02% 117,811,710.17 2.26% 120,471,716.54

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (7,322,609.23) 2,289,086.97 1,566,729.60

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 12,425,103.30 5,102,494.07 7,391,581.04

2. Ending Fund Balance (Sum lines C and D1) 5,102,494.07 7,391,581.04 8,958,310.64

3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 20,000.00 20,000.00 20,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 0.00 e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 5,038,063.88 4,969,654.58 5,072,316.83

2. Unassigned/Unappropriated 9790 44,430.19 2,401,926.46 3,865,993.81

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 5,102,494.07 7,391,581.04 8,958,310.64



Multiyear ProjectionsUnrestricted

07 61648 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 5,038,063.88 4,969,654.58 5,072,316.83

c. Unassigned/Unappropriated 9790 44,430.19 2,401,926.46 3,865,993.81

(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)

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

b. Reserve for Economic Uncertainties 9789 0.00

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 5,082,494.07 7,371,581.04 8,938,310.64

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



Multiyear ProjectionsRestricted

07 61648 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00 0.00% 2. Federal Revenues 8100-8299 7,935,981.91 0.00% 7,935,981.91 0.00% 7,935,981.91 3. Other State Revenues 8300-8599 2,970,666.87 0.00% 2,970,666.87 0.00% 2,970,666.87 4. Other Local Revenues 8600-8799 12,017,027.22 -6.03% 11,292,640.22 0.00% 11,292,640.22 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 23,813,959.34 6.63% 25,392,090.61 4.02% 26,412,090.61




a. Base Salaries 14,191,827.82 14,333,746.10






a. Base Salaries 7,855,697.89 7,934,254.87







5. Services and Other Operating Expenditures 5000-5999 15,037,608.23 0.00% 15,037,608.23 0.00% 15,037,608.23

6. Capital Outlay 6000-6999 165,619.95 0.00% 165,619.95 0.00% 165,619.95

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

8. Other Outgo - Transfers of Indirect Costs 7300-7399 253,273.32 0.00% 253,273.32 0.00% 253,273.32 9. Other Financing Uses a. Transfers Out 7600-7629 55,741.97 0.00% 55,741.97 0.00% 55,741.97

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

10. Other Adjustments (Explain in Section F below)



(Line A6 minus line B11) (3,360,041.59) (252,062.87) 5,868.40

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 3,612,299.64 252,258.05 195.18

2. Ending Fund Balance (Sum lines C and D1) 252,258.05 195.18 6,063.58 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 0.00

b. Restricted 9740 252,258.05 195.18 6,063.58 c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 252,258.05 195.18 6,063.58



Multiyear ProjectionsRestricted

07 61648 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

E. AVAILABLE RESERVES

1. General Fund a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

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



Multiyear ProjectionsUnrestricted/Restricted

07 61648 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 128,507,359.00 8.39% 139,285,552.00 4.20% 145,132,246.00 2. Federal Revenues 8100-8299 7,935,981.91 0.00% 7,935,981.91 0.00% 7,935,981.91 3. Other State Revenues 8300-8599 7,058,946.70 24.68% 8,801,258.70 -32.83% 5,912,213.70 4. Other Local Revenues 8600-8799 12,393,771.14 -5.84% 11,669,384.14 0.00% 11,669,384.14 5. Other Financing Sources a. Transfers In 8900-8929 1,356,752.98 -100.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00




a. Base Salaries 74,691,400.42 75,438,314.43


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00



a. Base Salaries 24,733,855.70 24,981,194.26


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00




5. Services and Other Operating Expenditures 5000-5999 25,990,434.59 -7.31% 24,090,434.59 0.00% 24,090,434.59

6. Capital Outlay 6000-6999 1,786,172.39 -81.02% 339,041.12 0.00% 339,041.12

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 2,517,212.65 44.73% 3,643,212.65 1.24% 3,688,212.65

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (432,015.00) 0.00% (432,015.00) 0.00% (432,015.00) 9. Other Financing Uses a. Transfers Out 7600-7629 55,741.97 0.00% 55,741.97 0.00% 55,741.97

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

10. Other Adjustments 0.00 0.00



(Line A6 minus line B11) (10,682,650.82) 2,037,024.10 1,572,598.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 16,037,402.94 5,354,752.12 7,391,776.22 2. Ending Fund Balance (Sum lines C and D1) 5,354,752.12 7,391,776.22 8,964,374.22 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 20,000.00 20,000.00 20,000.00

b. Restricted 9740 252,258.05 195.18 6,063.58

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 5,038,063.88 4,969,654.58 5,072,316.83

2. Unassigned/Unappropriated 9790 44,430.19 2,401,926.46 3,865,993.81 f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 5,354,752.12 7,391,776.22 8,964,374.22



Multiyear ProjectionsUnrestricted/Restricted

07 61648 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)

1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 5,038,063.88 4,969,654.58 5,072,316.83

c. Unassigned/Unappropriated 9790 44,430.19 2,401,926.46 3,865,993.81

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00

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

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2b) 5,082,494.07 7,371,581.04 8,938,310.64

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.03% 4.45% 5.29%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

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

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? Yes

b. If you are the SELPA AU and are excluding special

education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form AI, Estimated P-2 ADA column, lines A4, C1, and C2e; enter projections) 16,895.28 16,766.14 16,623.70

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 167,935,462.55 165,655,152.65 169,077,227.75

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 167,935,462.55 165,655,152.65 169,077,227.75

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 10 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 5,038,063.88 4,969,654.58 5,072,316.83

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00

g. Reserve Standard (Greater of Line F3e or F3f) 5,038,063.88 4,969,654.58 5,072,316.83

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES

3/8/15LOCAL CONTROL FUNDING FORMULA v15.3b2 (released January 7, 2015)

CALCULATE LCFF TARGETCOLA 1.570% COLA 0.850% COLA 1.580% COLA 2.170%

Unduplicated as % of Enrollment 67.25% 67.25% 2013‐14 2 yr average 70.38% 70.38% 2014‐15 3 yr average 69.34% 69.34% 2015‐16 3 yr average 68.29% 68.29% 2016‐17

ADA Base Gr Span Supp Concen TARGET ADA Base Gr Span Supp Concen TARGET ADA Base Gr Span Supp Concen TARGET ADA Base Gr Span Supp Concen TARGETGrades TK‐3 5,208.97 6,952 724 1,032 470 47,809,813 5,149.29 7,012 729 1,090 595 48,537,756 5,184.02 7,122 741 1,090 564 49,336,079 5,200.17 7,277 757 1,097 534 50,260,211Grades 4‐6 3,937.12 7,056 949 432 33,217,538 3,906.99 7,116 1,002 547 33,854,275 3,777.89 7,228 1,002 518 33,050,432 3,782.64 7,385 1,009 491 33,606,281Grades 7‐8 2,564.22 7,266 977 445 22,278,241 2,647.76 7,328 1,032 564 23,626,498 2,597.46 7,444 1,032 534 23,402,643 2,543.34 7,605 1,039 505 23,269,046Grades 9‐12 5,705.39 8,419 219 1,162 529 58,928,957 5,613.91 8,491 221 1,226 670 59,555,049 5,486.24 8,625 224 1,227 634 58,759,580 5,390.32 8,812 229 1,235 601 58,628,119Subtract NSS ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐NSS Allowance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

TOTAL BASE 17,415.70 130,658,379 5,020,774 18,247,761 8,307,635 162,234,549 17,317.95 130,979,457 4,994,506 19,140,702 10,458,914 165,573,579 17,045.61 130,881,491 5,070,277 18,852,486 9,744,479 164,548,733 16,916.47 132,618,034 5,170,912 18,819,049 9,155,662 165,763,657

Targeted Instructional Improvement Block Grant 960,613 960,613 960,613 960,613Home‐to‐School Transportation 275,118 275,118 275,118 275,118Small School District Bus Replacement Program ‐ ‐ ‐ ‐

LOCAL CONTROL FUNDING FORMULA (LCFF) TARGET 163,470,280 166,809,310 165,784,464 166,999,388

ECONOMIC RECOVERY TARGET PAYMENT 1/8 ‐ 1/4 ‐ 3/8 ‐ 1/2 ‐

CALCULATE LCFF FLOOR

12‐13 13‐14 12‐13 14‐15 12‐13 15‐16 12‐13 16‐17Rate ADA Rate ADA Rate ADA Rate ADA

Current year Funded ADA times Base per ADA 5,266.88 17,415.70 91,726,402 5,266.88 17,317.95 91,211,564 5,266.88 17,045.61 89,777,182 5,266.88 16,916.47 89,097,018Current year Funded ADA times Other RL per ADA 43.64 17,415.70 760,021 43.64 17,317.95 755,755 43.64 17,045.61 743,870 43.64 16,916.47 738,235Necessary Small School Allowance at 12‐13 rates ‐ ‐ ‐ ‐

2012‐13 Categoricals 13,978,114 13,978,114 13,978,114 13,978,1142012‐13 Charter Categorical & Supplemental BG/ 12‐13 ADA * cy ADA ‐ ‐ ‐ ‐Less Fair Share Reduction ‐ ‐ ‐ ‐New charter: District PY rate * CY ADA ‐ 17,415.70 ‐ ‐ 17,317.95 ‐ ‐ 17,045.61 ‐ ‐ 16,916.47 ‐Beginning in 2014‐15, prior year LCFF gap funding per ADA * cy ADA 6,803,255 22,207,120 34,522,839LOCAL CONTROL FUNDING FORMULA (LCFF) FLOOR 106,464,537 112,748,688 126,706,286 138,336,206

CALCULATE LCFF PHASE‐IN ENTITLEMENT2013/14 2014/15 2015/16 2016‐17

LOCAL CONTROL FUNDING FORMULA TARGET 163,470,280 166,809,310 165,784,464 166,999,388LOCAL CONTROL FUNDING FORMULA FLOOR 106,464,537 112,748,688 126,706,286 138,336,206LCFF Need (LCFF Target less LCFF Floor, if positive) 57,005,743 54,060,622 39,078,178 28,663,182Current Year Gap Funding 12.00% 6,841,656 29.15% 15,758,671 32.19% 12,579,266 23.71% 6,796,040ECONOMIC RECOVERY PAYMENT ‐ ‐ ‐ ‐LCFF Entitlement before Minimum State Aid provision 113,306,193 128,507,359 139,285,552 145,132,246

CALCULATE STATE AIDTransition Entitlement 113,306,193 128,507,359 139,285,552 145,132,246Local Revenue (including RDA) ‐ ‐ ‐ ‐Gross State Aid 113,306,193 128,507,359 139,285,552 145,132,246

CALCULATE MINIMUM STATE AID2012/13 12‐13 Rate 13‐14 ADA N/A 12‐13 Rate 14‐15 ADA 12‐13 Rate 15‐16 ADA 12‐13 Rate 16‐17 ADA

2012‐13 RL/Charter Gen BG adjusted for ADA 92,982,134 5,310.52 17,415.70 92,486,423 5,310.52 17,317.95 91,967,320 5,310.52 17,045.61 90,521,053 5,310.52 16,916.47 89,835,2522012‐13 NSS Allowance ‐ ‐ ‐ ‐ ‐Less Current Year Property Taxes/In Lieu (24,451,234) ‐ ‐ ‐ ‐Subtotal State Aid for Historical RL/Charter General BG 68,530,900 92,486,423 91,967,320 90,521,053 89,835,252Categorical funding from 2012‐13 13,978,114 13,978,114 13,978,114 13,978,114 13,978,114Charter Categorical Block Grant adjusted for ADA ‐ ‐ ‐ ‐ ‐Minimum State Aid Guarantee 82,509,014 106,464,537 105,945,434 104,499,167 103,813,366

CHARTER SCHOOL MINIMUM STATE AID OFFSET (effective 2014‐15)Local Control Funding Formula Floor plus Funded Gap ‐ ‐ ‐Minimum State Aid plus Property Taxes including RDA ‐ ‐ ‐Offset ‐ ‐ ‐Minimum State Aid Prior to Offset ‐ ‐ ‐Total Minimim State Aid with Offset ‐ ‐ ‐

TOTAL STATE AID 113,306,193 128,507,359 139,285,552 145,132,246

Additional State Aid (Additional SA) ‐ ‐ ‐ ‐

LCFF Phase‐In Entitlement (before COE transfer, Choice & Charter Supplemental) 113,306,193 128,507,359 139,285,552 145,132,246CHANGE OVER PRIOR YEAR 6.00% 6,409,147 13.42% 15,201,166 8.39% 10,778,192 4.20% 5,846,695LCFF Entitlement PER ADA 6,105 6,506 7,420 8,171 8,579PER ADA CHANGE OVER PRIOR YEAR 6.56% 401 14.05% 914 10.12% 751 4.99% 408

LCFF SOURCES INCLUDING EXCESS TAXES2012‐13 Increase 2013‐14 Increase Increase 2015‐16 Increase 2016‐17

State Aid 82,445,812 37.43% 30,860,381 113,306,193 13.42% 15,201,166 128,507,359 8.39% 10,778,193 139,285,552 4.20% 5,846,694 145,132,246Property Taxes net of in‐lieu 24,451,234 ‐100.00% (24,451,234) ‐ 0.00% ‐ ‐ 0.00% ‐ ‐ 0.00% ‐ ‐Charter in‐Lieu Taxes ‐ 0.00% ‐ ‐ 0.00% ‐ ‐ 0.00% ‐ ‐ 0.00% ‐ ‐LCFF pre COE, Choice, Supp 106,897,046 6.00% 6,409,147 113,306,193 13.42% 15,201,166 128,507,359 8.39% 10,778,193 139,285,552 4.20% 5,846,694 145,132,246

N/AN/A

2014‐15

Antioch Unified‐

N/A

3/18/20158:24 AM Calculator LCFF Calculator v15.3b2 released January 7, 2015

3/8/15

2013‐14 2014‐15 2015‐16** 2016‐17**

1.LCFF Target Supplemental & Concentration Grant Fundingfrom Calculator tab

29,599,616 28,596,965 27,974,711

2.Prior Year (estimated) Expenditures for Unduplicated Pupils above what was spent on services for all pupils

2,262,290 10,231,121 16,143,086

Prior Year EIA expenditures 2,262,290

2014‐15 py exp (2013‐14 exp) must >= 2012‐13 EIA exp TRUE

3. Difference [1] less [2] 27,337,326 18,365,844 11,831,625

4.Estimated Additional Supplemental & Concentration Grant Funding [3] * GAP funding rate

7,968,831 5,911,965 2,805,278

GAP funding rate 29.15% 32.19% 23.71%

5.Estimated Supplemental and Concentration Grant Funding [2] plus [4] (unless [3]<0 then [1])LCAP Section 3, Part A

10,231,121 16,143,086 18,948,364

6.Base FundingLCFF Phase‐In Entitlement less [5], excludes Targeted Instructional Improvement & Transportation

117,040,507 121,906,735 124,948,151

LCFF Phase‐In Entitlement 128,507,359 139,285,552 145,132,246

7/8.Minimum Proportionality Percentage* [5] / [6]LCAP Section 3, Part B

8.74% 13.24% 15.16%

*percentage by which services for unduplicated students must be increased or improved over services provided for all students in the LCAP year If Step 3a <=0, then calculate the minimum proportionality percentage at Estimated Supplemental & Concentration Grant Funding, step 5**Regulations only require an LEA to demonstrate how it is meeting the proportionality percentage in the LCAP year, not across all three years

2014‐15 2015‐16 2016‐17

10,231,121$ 16,143,086$ 18,948,364$

Current year Minimum Proportionality Percentage (MPP) 8.74% 13.24% 15.16%

Antioch Unified

Minimum Proportionality Percentage (MPP):Summary Supplemental & Concentration Grant

SUMMARY SUPPLEMENTAL & CONCENTRATION GRANT & MPP

Current year estimated supplemental and concentration grant funding in the LCAP year

3/18/20158:24 AM LCAP MPP LCFF Calculator v15.3b2 released January 7, 2015


Second Interim2014-15 INTERIM REPORT

Cashflow Worksheet - Budget Year (1)07 61648 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 3/17/2015 5:26 PM

Beginning

Object

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

ACTUALS THROUGH THE MONTH OF(Enter Month Name):

A. BEGINNING CASH 1,969,530.61 4,293,816.27 (1,681,880.42) (8,049,630.31) (4,436,495.93) (14,827,249.09) (6,925,618.57) 8,315,574.63B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 0.00 7,499,442.25 5,072,885.00 14,640,999.66 0.00 19,560,244.73 8,108,586.21 0.00 Property Taxes 8020-8079 0.00 1,290.03 0.00 151,831.43 871,448.59 0.00 16,359,674.24 124,098.87 Miscellaneous Funds 8080-8099 (34,556.14) (34,556.14) 5,565.78 (34,556.14) 0.00 (34,556.14) (69,112.28) (34,556.14) Federal Revenue 8100-8299 3,663.64 62,500.00 501,522.00 140,675.61 90,008.13 815,262.00 241,538.00 1,111,435.18 Other State Revenue 8300-8599 404,575.50 0.00 148,951.00 33,456.15 1,128,696.82 633,789.00 454,193.61 825,530.00 Other Local Revenue 8600-8799 0.00 1,169,203.32 5,328.86 186,088.30 713,061.21 675,602.65 638,471.94 751,193.16 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 373,683.00 8,697,879.46 5,734,252.64 15,118,495.01 2,803,214.75 21,650,342.24 25,733,351.72 2,777,701.07C. DISBURSEMENTS Certificated Salaries 1000-1999 4,001,324.31 5,931,620.50 6,131,736.33 6,283,741.62 6,722,925.32 6,317,269.16 6,082,862.74 6,396,750.14 Classified Salaries 2000-2999 1,383,197.41 1,876,664.93 2,033,896.44 2,039,808.10 2,121,697.13 1,980,125.27 1,968,340.40 2,201,283.31 Employee Benefits 3000-3999 1,785,832.89 2,563,104.08 2,657,803.20 2,661,039.69 2,737,464.27 2,727,780.00 2,600,102.32 2,735,079.06 Books and Supplies 4000-4999 0.00 1,608,178.29 462,270.40 998,960.23 303,901.31 330,142.37 328,508.62 167,449.53 Services 5000-5999 428,027.15 2,104,511.38 640,165.35 2,371,239.81 1,033,457.88 1,939,881.67 1,609,934.13 1,171,834.04 Capital Outlay 6000-6599 0.00 333,094.05 218,779.12 210,708.04 107,034.04 82,680.33 113,888.77 15,804.18 Other Outgo 7000-7499 1,362,031.65 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 8,960,413.41 14,417,173.23 12,144,650.84 14,565,497.49 13,026,479.95 13,377,878.80 12,703,636.98 12,688,200.26D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 13,113,202.42 159,406.18 738,214.89 1,902,887.92 146,083.75 0.00 36,157.06 0.00 Due From Other Funds 9310 1,424,282.92 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 14,537,485.34 159,406.18 738,214.89 1,902,887.92 146,083.75 0.00 36,157.06 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 2,847,882.25 699,857.48 922,558.23 0.00 313,571.71 370,379.08 0.00 283,412.87 Due To Other Funds 9610 95,803.92 Current Loans 9640 Unearned Revenues 9650 48,336.65 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 2,992,022.82 699,857.48 922,558.23 0.00 313,571.71 370,379.08 0.00 283,412.87Nonoperating Suspense Clearing 9910 (634,446.45) 284,048.38 226,991.65 1,157,248.94 0.00 (453.84) 2,175,321.40 (1,143,052.49) TOTAL BALANCE SHEET ITEMS 0.00 10,911,016.07 (256,402.92) 42,648.31 3,060,136.86 (167,487.96) (370,832.92) 2,211,478.46 (1,426,465.36)E. NET INCREASE/DECREASE (B - C + D) 2,324,285.66 (5,975,696.69) (6,367,749.89) 3,613,134.38 (10,390,753.16) 7,901,630.52 15,241,193.20 (11,336,964.55)F. ENDING CASH (A + E) 4,293,816.27 (1,681,880.42) (8,049,630.31) (4,436,495.93) (14,827,249.09) (6,925,618.57) 8,315,574.63 (3,021,389.92)

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS




Form CASH


ObjectACTUALS THROUGH THE MONTH OF

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


March April May June Accruals Adjustments TOTAL BUDGET

(3,021,389.92) 3,433,547.79 9,294,512.63 5,150,677.63

18,524,930.00 6,698,165.00 6,698,165.00 5,128,600.00 7,205,550.15 99,137,568.00 99,137,568.00

0.00 12,686,799.84 0.00 0.00 30,195,143.00 30,195,143.00

(191,735.00) (97,500.00) (97,500.00) (202,289.80) (825,352.00) (825,352.00)

538,000.00 0.00 2,600,000.00 157,000.00 1,674,377.35 7,935,981.91 7,935,981.91

1,070,000.00 0.00 290,000.00 790,000.00 1,279,754.62 7,058,946.70 7,058,946.70

1,454,000.00 1,454,000.00 1,246,000.00 960,000.00 3,140,821.70 12,393,771.14 12,393,771.14

1,356,752.98 1,356,752.98 1,356,752.98

0.00 0.00

21,395,195.00 20,741,464.84 10,736,665.00 6,833,310.20 14,657,256.80 0.00 157,252,811.73 157,252,811.73

6,397,000.00 6,397,000.00 6,397,000.00 6,397,000.00 1,235,170.30 74,691,400.42 74,691,400.42

2,202,000.00 2,202,000.00 2,202,000.00 2,202,000.00 320,842.71 24,733,855.70 24,733,855.70

2,736,000.00 2,736,000.00 2,736,000.00 2,736,000.00 51,162.28 31,463,367.79 31,463,367.79

515,500.00 515,500.00 515,500.00 515,500.00 867,881.29 7,129,292.04 7,129,292.04

3,030,000.00 3,030,000.00 3,030,000.00 3,030,000.00 2,571,383.18 25,990,434.59 25,990,434.59

0.00 0.00 0.00 0.00 704,183.86 1,786,172.39 1,786,172.39

0.00 0.00 0.00 1,155,181.00 (432,015.00) 2,085,197.65 2,085,197.65

55,741.97 55,741.97 55,741.97

0.00 0.00

14,880,500.00 14,880,500.00 14,880,500.00 16,035,681.00 5,374,350.59 0.00 167,935,462.55 167,935,462.55

20,000.00 20,000.00

0.00 0.00 0.00 360,951.69 16,456,903.91

0.00 0.00 0.00 0.00 1,424,282.92

25,086.85 0.00 25,086.85

0.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00 0.00 0.00 386,038.54 0.00 20,000.00 17,926,273.68

59,757.29 0.00 0.00 0.00 5,497,418.91

95,803.92

0.00

48,336.65

0.00

59,757.29 0.00 0.00 0.00 0.00 0.00 5,641,559.48

0.00 0.00 0.00 (282,499.46) 0.00 1,783,158.13

(59,757.29) 0.00 0.00 103,539.08 0.00 20,000.00 14,067,872.33

6,454,937.71 5,860,964.84 (4,143,835.00) (9,098,831.72) 9,282,906.21 20,000.00 3,385,221.51 (10,682,650.82)

3,433,547.79 9,294,512.63 5,150,677.63 (3,948,154.09)

5,354,752.12




Form CASH


Beginning

Object

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

ACTUALS THROUGH THE MONTH OF(Enter Month Name):

A. BEGINNING CASH (3,948,154.09) (1,338,604.03) (9,848,232.03) (8,374,096.03) (12,358,586.03) (14,522,876.03) (12,826,866.03) 375,043.97B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 4,461,641.00 4,461,641.00 13,159,560.00 8,030,960.00 8,030,960.00 13,159,560.00 8,030,960.00 8,030,960.00 Property Taxes 8020-8079 0.00 1,343.00 0.00 151,800.00 871,400.00 0.00 16,359,700.00 124,100.00 Miscellaneous Funds 8080-8099 0.00 (39,412.00) (78,824.00) (52,550.00) (52,550.00) (52,550.00) (52,550.00) (52,550.00) Federal Revenue 8100-8299 3,700.00 62,500.00 501,500.00 140,700.00 90,000.00 815,300.00 241,500.00 1,111,400.00 Other State Revenue 8300-8599 504,400.00 0.00 185,700.00 41,700.00 1,407,300.00 790,200.00 566,300.00 1,029,300.00 Other Local Revenue 8600-8799 0.00 1,100,900.00 5,000.00 175,200.00 671,400.00 636,100.00 601,200.00 707,300.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 4,969,741.00 5,586,972.00 13,772,936.00 8,487,810.00 11,018,510.00 15,348,610.00 25,747,110.00 10,950,510.00C. DISBURSEMENTS Certificated Salaries 1000-1999 4,041,300.00 5,990,900.00 6,193,100.00 6,346,600.00 6,790,200.00 6,380,400.00 6,143,700.00 6,460,700.00 Classified Salaries 2000-2999 1,397,000.00 1,895,400.00 2,054,200.00 2,060,200.00 2,142,900.00 1,999,900.00 1,988,000.00 2,223,300.00 Employee Benefits 3000-3999 1,895,100.00 2,719,900.00 2,820,400.00 2,823,800.00 2,904,900.00 2,894,600.00 2,759,200.00 2,902,400.00 Books and Supplies 4000-4999 0.00 936,400.00 269,200.00 581,700.00 177,000.00 192,200.00 191,300.00 97,500.00 Services 5000-5999 396,700.00 1,950,700.00 593,400.00 2,197,900.00 957,900.00 1,798,100.00 1,492,200.00 1,086,200.00 Capital Outlay 6000-6599 339,041.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Outgo 7000-7499 3,643,212.65 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Interfund Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 All Other Financing Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DISBURSEMENTS 11,712,353.77 13,493,300.00 11,930,300.00 14,010,200.00 12,972,900.00 13,265,200.00 12,574,400.00 12,770,100.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 10,598,251.82 128,800.00 596,600.00 1,537,900.00 118,100.00 0.00 29,200.00 0.00 Due From Other Funds 9310 1,788,767.98 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 12,387,019.80 128,800.00 596,600.00 1,537,900.00 118,100.00 0.00 29,200.00 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 2,979,115.00 732,100.00 965,100.00 0.00 328,000.00 387,400.00 0.00 296,500.00 Due To Other Funds 9610 55,741.97 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 3,034,856.97 732,100.00 965,100.00 0.00 328,000.00 387,400.00 0.00 296,500.00Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS 0.00 9,352,162.83 (603,300.00) (368,500.00) 1,537,900.00 (209,900.00) (387,400.00) 29,200.00 (296,500.00)E. NET INCREASE/DECREASE (B - C + D) 2,609,550.06 (8,509,628.00) 1,474,136.00 (3,984,490.00) (2,164,290.00) 1,696,010.00 13,201,910.00 (2,116,090.00)F. ENDING CASH (A + E) (1,338,604.03) (9,848,232.03) (8,374,096.03) (12,358,586.03) (14,522,876.03) (12,826,866.03) 375,043.97 (1,741,046.03)





Form CASH


ObjectACTUALS THROUGH THE MONTH OF

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


March April May June Accruals Adjustments TOTAL BUDGET

(1,741,046.03) (189,667.65) 7,149,632.35 4,567,932.35

13,159,560.00 8,030,960.00 8,030,960.00 13,159,560.00 0.00 109,747,282.00 109,747,282.00

0.00 12,686,800.00 0.00 0.00 0.00 30,195,143.00 30,195,143.00

(89,773.00) (50,360.00) (50,360.00) (85,394.00) 0.00 (656,873.00) (656,873.00)

538,000.00 0.00 2,600,000.00 157,000.00 1,674,381.91 7,935,981.91 7,935,981.91

1,334,100.00 0.00 361,600.00 985,000.00 1,595,658.70 8,801,258.70 8,801,258.70

1,369,000.00 1,369,000.00 1,173,200.00 903,900.00 2,957,184.14 11,669,384.14 11,669,384.14

0.00

0.00

16,310,887.00 22,036,400.00 12,115,400.00 15,120,066.00 6,227,224.75 0.00 167,692,176.75 167,692,176.75

6,461,000.00 6,461,000.00 6,461,000.00 6,461,000.00 1,247,414.42 75,438,314.42 75,438,314.42

2,224,000.00 2,224,000.00 2,224,000.00 2,224,000.00 324,294.26 24,981,194.26 24,981,194.26

2,903,400.00 2,903,400.00 2,903,400.00 2,903,400.00 54,101.47 33,388,001.47 33,388,001.47

300,200.00 300,200.00 300,200.00 300,200.00 505,127.17 4,151,227.17 4,151,227.17

2,808,500.00 2,808,500.00 2,808,500.00 2,808,500.00 2,383,334.59 24,090,434.59 24,090,434.59

0.00 0.00 0.00 0.00 0.00 339,041.12 339,041.12

0.00 0.00 0.00 0.00 (432,015.00) 3,211,197.65 3,211,197.65

0.00 0.00 0.00 0.00 55,741.97 55,741.97 55,741.97

0.00 0.00 0.00 0.00 0.00 (5,200,000.00)

14,697,100.00 14,697,100.00 14,697,100.00 14,697,100.00 4,137,998.88 0.00 165,655,152.65 160,455,152.65

20,000.00 20,000.00

0.00 0.00 0.00 291,652.00 0.00 13,300,503.82

1,788,767.98

0.00 0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00 0.00 0.00 291,652.00 0.00 20,000.00 15,109,271.80

62,408.62 0.00 0.00 0.00 0.00 5,750,623.62

55,741.97

0.00

0.00

0.00

62,408.62 0.00 0.00 0.00 0.00 0.00 5,806,365.59

0.00

(62,408.62) 0.00 0.00 291,652.00 0.00 20,000.00 9,302,906.21

1,551,378.38 7,339,300.00 (2,581,700.00) 714,618.00 2,089,225.87 20,000.00 11,339,930.31 7,237,024.10

(189,667.65) 7,149,632.35 4,567,932.35 5,282,550.35

7,391,776.22


2014-15 Second InterimAdult Education Fund

Revenues, Expenditures, and Changes in Fund Balance07 61648 0000000

Form 11I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/17/2015 5:08 PM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,236.00 1,236.00 (17,657.29) 1,236.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 0.00 0.00 0.00 0.00 0.0%

4) Other Local Revenue 8600-8799 0.00 126.25 104.33 126.25 0.00 0.0%

5) TOTAL, REVENUES 1,236.00 1,362.25 (17,552.96) 1,362.25

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 6,505.94 6,632.19 0.00 6,632.19 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%

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

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

9) TOTAL, EXPENDITURES 6,505.94 6,632.19 0.00 6,632.19

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (5,269.94) (5,269.94) (17,552.96) (5,269.94)

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%

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 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)


BALANCE (C + D4) (5,269.94) (5,269.94) (17,552.96) (5,269.94)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 5,364.33 5,364.33 5,364.33 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 5,364.33 5,364.33 5,364.33


e) Adjusted Beginning Balance (F1c + F1d) 5,364.33 5,364.33 5,364.33

2) Ending Balance, June 30 (E + F1e) 94.39 94.39 94.39

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 100.00 100.00 100.00

c) Committed


Other Committments 9760 0.00 0.00 0.00 d) Assigned




Unassigned/Unappropriated Amount 9790 (5.61) (5.61) (5.61)




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

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



FEDERAL REVENUE


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 1,236.00 1,236.00 938.71 1,236.00 0.00 0.0%


All Other Federal Revenue All Other 8290 0.00 0.00 (18,596.00) 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 1,236.00 1,236.00 (17,657.29) 1,236.00 0.00 0.0%

OTHER STATE REVENUE


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

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

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

Sales



Interest 8660 0.00 0.00 (21.92) 0.00 0.00 0.0%


Fees and Contracts



Other Local Revenue

All Other Local Revenue 8699 0.00 126.25 126.25 126.25 0.00 0.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 0.00 126.25 104.33 126.25 0.00 0.0%

TOTAL, REVENUES 1,236.00 1,362.25 (17,552.96) 1,362.25




Form 11I



(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 Pupil Support Salaries 1200 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 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%

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0%


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%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0%

Workers' Compensation 3601-3602 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%


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

TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 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%

Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0%

Materials and Supplies 4300 6,505.94 6,632.19 0.00 6,632.19 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 6,505.94 6,632.19 0.00 6,632.19 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%

Travel and Conferences 5200 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%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 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 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%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 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%


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%

Equipment Replacement 6500 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





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 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EXPENDITURES 6,505.94 6,632.19 0.00 6,632.19




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS







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

Other Sources

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


Proceeds from Certificates of Participation 8971 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%


(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%



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


Second InterimAdult Education Fund


Form 11I


2014/15Resource Description Projected Year Totals

9010 Other Restricted Local 100.00

Total, Restricted Balance 100.00


2014-15 Second InterimCafeteria Special Revenue Fund


Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 5,955,000.00 6,758,000.00 2,698,483.44 6,758,000.00 0.00 0.0%

3) Other State Revenue 8300-8599 508,510.00 657,510.00 294,296.96 657,510.00 0.00 0.0%

4) Other Local Revenue 8600-8799 1,377,100.00 1,318,469.20 636,822.99 1,318,469.20 0.00 0.0%

5) TOTAL, REVENUES 7,840,610.00 8,733,979.20 3,629,603.39 8,733,979.20

B. EXPENDITURES



3) Employee Benefits 3000-3999 1,084,818.22 1,104,504.96 583,773.24 1,104,504.96 0.00 0.0%


5) Services and Other Operating Expenditures 5000-5999 177,726.24 160,048.13 66,664.76 160,048.13 0.00 0.0%

6) Capital Outlay 6000-6999 42,755.00 203,284.00 109,832.06 203,284.00 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%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 432,015.00 432,015.00 0.00 432,015.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 114,800.22 359,549.28 (332,632.34) 359,549.28


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)


BALANCE (C + D4) 114,800.22 359,549.28 (332,632.34) 359,549.28



b) Audit Adjustments 9793 0.00 860,567.00 860,567.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 426,609.53 1,287,176.53 1,287,176.53


e) Adjusted Beginning Balance (F1c + F1d) 426,609.53 1,287,176.53 1,287,176.53

2) Ending Balance, June 30 (E + F1e) 541,409.75 1,646,725.81 1,646,725.81


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 541,418.24 1,646,725.81 1,646,725.81

c) Committed






Unassigned/Unappropriated Amount 9790 (8.49) 0.00 0.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 5,955,000.00 6,758,000.00 2,698,483.44 6,758,000.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 5,955,000.00 6,758,000.00 2,698,483.44 6,758,000.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 508,510.00 657,510.00 294,296.96 657,510.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 508,510.00 657,510.00 294,296.96 657,510.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales


Food Service Sales 8634 1,366,000.00 1,313,399.20 635,843.36 1,313,399.20 0.00 0.0%


Interest 8660 600.00 1,400.00 443.06 1,400.00 0.00 0.0%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 10,500.00 3,670.00 536.57 3,670.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 1,377,100.00 1,318,469.20 636,822.99 1,318,469.20 0.00 0.0%

TOTAL, REVENUES 7,840,610.00 8,733,979.20 3,629,603.39 8,733,979.20




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)





CLASSIFIED SALARIES




Other Classified Salaries 2900 0.00 20,000.00 4,857.20 20,000.00 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 261,684.12 265,282.61 138,538.97 265,282.61 0.00 0.0%


Health and Welfare Benefits 3401-3402 384,979.92 399,766.62 210,720.58 399,766.62 0.00 0.0%

Unemployment Insurance 3501-3502 1,334.30 1,557.69 810.52 1,557.69 0.00 0.0%


OPEB, Allocated 3701-3702 137,625.18 74,885.09 40,278.09 74,885.09 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 1,084,818.22 1,104,504.96 583,773.24 1,104,504.96 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 324,820.06 292,095.65 112,763.91 292,095.65 0.00 0.0%


Food 4700 2,409,397.00 2,860,000.45 1,364,330.32 2,860,000.45 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 32,835.00 29,835.00 13,739.00 29,835.00 0.00 0.0%



Transfers of Direct Costs - Interfund 5750 39,231.24 21,259.13 (5,344.55) 21,259.13 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 71,660.00 82,954.00 47,521.61 82,954.00 0.00 0.0%

Communications 5900 6,000.00 6,000.00 3,720.18 6,000.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 177,726.24 160,048.13 66,664.76 160,048.13 0.00 0.0%

CAPITAL OUTLAY


Equipment 6400 28,284.00 28,284.00 39,116.00 28,284.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 42,755.00 203,284.00 109,832.06 203,284.00 0.00 0.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 432,015.00 432,015.00 0.00 432,015.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 432,015.00 432,015.00 0.00 432,015.00 0.00 0.0%

TOTAL, EXPENDITURES 7,725,809.78 8,374,429.92 3,962,235.73 8,374,429.92




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





(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

07 61648 0000000Form 13I



5310 Child Nutrition: School Programs (e.g., School Lunch, School 1,646,725.81

Total, Restricted Balance 1,646,725.81


2014-15 Second InterimDeferred Maintenance Fund


Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 27.08 (14.59) 27.08 0.00 0.0%

5) TOTAL, REVENUES 0.00 27.08 (14.59) 27.08

B. EXPENDITURES




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 29,575.75 29,575.75 29,575.75 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 0.00 29,575.75 29,575.75 29,575.75

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 (29,548.67) (29,590.34) (29,548.67)


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)


BALANCE (C + D4) 0.00 (29,548.67) (29,590.34) (29,548.67)







2) Ending Balance, June 30 (E + F1e) 29,548.67 0.00 0.00


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 0.00 0.00 0.00

c) Committed



Other Assignments 9780 29,548.67 0.00 0.00







Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

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



OTHER STATE REVENUE



OTHER LOCAL REVENUE

Sales


Interest 8660 0.00 27.08 (14.59) 27.08 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 27.08 (14.59) 27.08 0.00 0.0%

TOTAL, REVENUES 0.00 27.08 (14.59) 27.08




Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & 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%




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%




Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 9,324.26 9,324.26 9,324.26 0.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 0.00 20,251.49 20,251.49 20,251.49 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 29,575.75 29,575.75 29,575.75 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 29,575.75 29,575.75 29,575.75




Form 14I



(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






Second InterimDeferred Maintenance Fund


Form 14I





2014-15 Second InterimBuilding Fund


Form 21I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-d (Rev 05/13/2014) Page 1 Printed: 3/17/2015 5:13 PM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 24,910.26 13,141.56 24,910.26 0.00 0.0%

5) TOTAL, REVENUES 0.00 24,910.26 13,141.56 24,910.26

B. EXPENDITURES


2) Classified Salaries 2000-2999 181,280.17 212,198.50 133,233.30 212,198.50 0.00 0.0%

3) Employee Benefits 3000-3999 60,702.72 72,955.97 43,641.34 72,955.97 0.00 0.0%

4) Books and Supplies 4000-4999 600,000.00 448,591.92 362,116.82 448,591.92 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 63,953.00 17,872,984.13 11,672,510.25 17,872,984.13 0.00 0.0%

6) Capital Outlay 6000-6999 1,971,476.59 20,956,221.95 8,389,882.32 20,956,221.95 0.00 0.0%


Costs) 7400-7499 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) (2,877,412.48) (39,538,042.21) (20,588,242.47) (39,538,042.21)


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 0.00 0.00 (813,535.75) 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 (813,535.75) 0.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) (2,877,412.48) (39,538,042.21) (21,401,778.22) (39,538,042.21)









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) Legally Restricted Balance 9740 0.00 0.00 0.00

c) Committed



d) Assigned

Other Assignments 9780 42,430,950.42 5,770,320.69 5,770,320.69 e) Unassigned/Unappropriated






Form 21I



(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%



OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other





OTHER LOCAL REVENUE



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%




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%



Penalties and Interest from Delinquent

Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales



Interest 8660 0.00 24,910.26 13,141.56 24,910.26 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 24,910.26 13,141.56 24,910.26 0.00 0.0%

TOTAL, REVENUES 0.00 24,910.26 13,141.56 24,910.26




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES





TOTAL, CLASSIFIED SALARIES 181,280.17 212,198.50 133,233.30 212,198.50 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 20,815.51 22,837.59 13,806.48 22,837.59 0.00 0.0%


Health and Welfare Benefits 3401-3402 19,031.99 23,530.96 13,812.76 23,530.96 0.00 0.0%



OPEB, Allocated 3701-3702 3,634.70 3,621.85 2,204.04 3,621.85 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 60,702.72 72,955.97 43,641.34 72,955.97 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 70,500.64 65,215.60 70,500.64 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 600,000.00 448,591.92 362,116.82 448,591.92 0.00 0.0%




Insurance 5400-5450 0.00 647,440.86 647,440.86 647,440.86 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 63,953.00 17,218,568.27 11,018,858.30 17,218,568.27 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 63,953.00 17,872,984.13 11,672,510.25 17,872,984.13 0.00 0.0%




Form 21I



(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 1,971,476.59 20,736,077.91 8,191,693.28 20,736,077.91 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 0.00 91,565.04 91,565.04 91,565.04 0.00 0.0%


TOTAL, CAPITAL OUTLAY 1,971,476.59 20,956,221.95 8,389,882.32 20,956,221.95 0.00 0.0%


Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0%








Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 (813,535.75) 0.00 0.00 0.0%



Other Sources

County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0%







(c) TOTAL, SOURCES 0.00 0.00 (813,535.75) 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) 0.00 0.00 (813,535.75) 0.00


Second InterimBuilding Fund


Form 21I





2014-15 Second InterimCapital Facilities Fund


Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 275,659.65 177,538.46 275,659.65

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 494,022.72 1,393,720.04 175,764.49 1,393,720.04 0.00 0.0%


9) TOTAL, EXPENDITURES 494,022.72 1,401,865.04 183,909.49 1,401,865.04

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (494,022.72) (1,126,205.39) (6,371.03) (1,126,205.39)


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 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) (494,022.72) (1,126,205.39) (6,371.03) (1,126,205.39)









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) Legally Restricted Balance 9740 1,170,085.75 537,903.08 537,903.08

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated






Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE






OTHER LOCAL REVENUE



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%




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%


Not Subject to LCFF Deduction 8625 0.00 129,042.83 129,042.83 129,042.83 0.00 0.0%


Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales


Interest 8660 0.00 2,274.51 830.60 2,274.51 0.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 0.00 144,342.31 47,665.03 144,342.31 0.00 0.0%

Other Local Revenue




TOTAL, REVENUES 0.00 275,659.65 177,538.46 275,659.65




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%




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 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


Other Debt Service - Principal 7439 0.00 500,000.00 0.00 500,000.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 494,022.72 1,393,720.04 175,764.49 1,393,720.04 0.00 0.0%

TOTAL, EXPENDITURES 494,022.72 1,401,865.04 183,909.49 1,401,865.04




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









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 InterimCapital Facilities Fund


Form 25I



9010 Other Restricted Local 537,903.08



2014-15 Second InterimCounty School Facilities Fund


Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 (0.29) (1.48) (0.29) 0.00 0.0%

5) TOTAL, REVENUES 0.00 (0.29) (1.48) (0.29)

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 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) 0.00 (0.29) (1.48) (0.29)


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)


BALANCE (C + D4) 0.00 (0.29) (1.48) (0.29)







2) Ending Balance, June 30 (E + F1e) 1,388.24 1,387.95 1,387.95


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) Legally Restricted Balance 9740 1,388.24 1,387.95 1,387.95

c) Committed



d) Assigned

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



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0%




OTHER LOCAL REVENUE

Sales



Interest 8660 0.00 (0.29) (1.48) (0.29) 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 (0.29) (1.48) (0.29) 0.00 0.0%

TOTAL, REVENUES 0.00 (0.29) (1.48) (0.29)




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%




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%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 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)

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




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00




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 1,387.95



2014-15 Second InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 148,951.00 148,951.00 148,951.00 0.00 0.0%


5) TOTAL, REVENUES 390,000.00 657,634.02 435,685.27 657,634.02

B. EXPENDITURES




4) Books and Supplies 4000-4999 0.00 56,454.00 0.00 56,454.00 0.00 0.0%


6) Capital Outlay 6000-6999 0.00 1,845,249.97 813,008.42 1,845,249.97 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 2,096,791.47 890,945.92 2,096,791.47

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 390,000.00 (1,439,157.45) (455,260.65) (1,439,157.45)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 800,000.00 55,741.97 0.00 55,741.97 0.00 0.0%

b) Transfers Out 7600-7629 0.00 1,930,747.18 0.00 1,930,747.18 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 (1,875,005.21) 0.00 (1,875,005.21)




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 1,190,000.00 (3,314,162.66) (455,260.65) (3,314,162.66)









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


c) Committed



d) Assigned

Other Assignments 9780 4,791,953.57 287,790.91 287,790.91 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%



OTHER STATE REVENUE


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

All Other State Revenue All Other 8590 0.00 148,951.00 148,951.00 148,951.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 148,951.00 148,951.00 148,951.00 0.00 0.0%

OTHER LOCAL REVENUE




Sales


Leases and Rentals 8650 390,000.00 505,034.00 284,638.15 505,034.00 0.00 0.0%

Interest 8660 0.00 2,219.02 666.12 2,219.02 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 1,430.00 1,430.00 1,430.00 0.00 0.0%



TOTAL, REVENUES 390,000.00 657,634.02 435,685.27 657,634.02




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%




BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 56,454.00 0.00 56,454.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 56,454.00 0.00 56,454.00 0.00 0.0%




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%

Land Improvements 6170 0.00 920,269.06 723,511.36 920,269.06 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 185,436.41 62,385.42 185,436.41 0.00 0.0%


Equipment 6400 0.00 596,675.00 22,642.64 596,675.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 1,845,249.97 813,008.42 1,845,249.97 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 2,096,791.47 890,945.92 2,096,791.47




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 800,000.00 55,741.97 0.00 55,741.97 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 800,000.00 55,741.97 0.00 55,741.97 0.00 0.0%


To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0%



Other Authorized Interfund Transfers Out 7619 0.00 1,930,747.18 0.00 1,930,747.18 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 1,930,747.18 0.00 1,930,747.18 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) 800,000.00 (1,875,005.21) 0.00 (1,875,005.21)


Second InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



6225 Emergency Repair Program, Williams Case 0.00



2014-15 Second InterimCapital Project Fund for Blended Component Units


Form 49I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 700,000.00 789,639.68 758,529.84 789,639.68

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 10,155.47 14,155.47 9,707.27 14,155.47 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 1,286,355.00 1,261,448.13 1,239,624.90 1,261,448.13 0.00 0.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (596,510.47) (485,963.92) (490,802.33) (485,963.92)


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 49I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) (596,510.47) (485,963.92) (490,802.33) (485,963.92)







2) Ending Balance, June 30 (E + F1e) (33,288.04) 77,258.51 77,258.51


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


c) Committed



d) Assigned

Other Assignments 9780 0.00 77,258.51 77,258.51 e) Unassigned/Unappropriated


Unassigned/Unappropriated Amount 9790 (33,288.04) 0.00 0.00




Form 49I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE






OTHER LOCAL REVENUE



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%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 700,000.00 787,807.38 757,807.38 787,807.38 0.00 0.0%




Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales



Interest 8660 0.00 1,832.30 925.76 1,832.30 0.00 0.0%


Other Local Revenue


All Other Transfers In from All Others 8799 0.00 0.00 (203.30) 0.00 0.00 0.0%


TOTAL, REVENUES 700,000.00 789,639.68 758,529.84 789,639.68




Form 49I



(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%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 10,155.47 14,155.47 9,707.27 14,155.47 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 10,155.47 14,155.47 9,707.27 14,155.47 0.00 0.0%




Form 49I



(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

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0%


Other Debt Service - Principal 7439 980,000.00 1,025,000.00 1,025,000.00 1,025,000.00 0.00 0.0%






Form 49I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

County School Building Aid 8961 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



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

CONTRIBUTIONS






Second InterimCapital Project Fund for Blended Component Units


Form 49I





2014-15 Second InterimBond Interest and Redemption Fund


Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

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 0.00 1,666.35 0.00 0.00 0.0%

4) Other Local Revenue 8600-8799 0.00 0.00 4,220,787.65 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 4,222,454.00 0.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 3,378,163.89 3,378,163.89 3,378,163.89 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 3,378,163.89 3,378,163.89 3,378,163.89

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 (3,378,163.89) 844,290.11 (3,378,163.89)


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 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 (3,378,163.89) 844,290.11 (3,378,163.89)









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


c) Committed



d) Assigned

Other Assignments 9780 3,418,440.54 40,276.65 40,276.65 e) Unassigned/Unappropriated






Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies


Other Subventions/In-Lieu Taxes 8572 0.00 0.00 1,666.35 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 1,666.35 0.00 0.00 0.0%

OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies

Secured Roll 8611 0.00 0.00 4,068,218.77 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 128,048.84 0.00 0.00 0.0%

Prior Years' Taxes 8613 0.00 0.00 (6,440.38) 0.00 0.00 0.0%

Supplemental Taxes 8614 0.00 0.00 30,741.77 0.00 0.00 0.0%


Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 0.00 218.65 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 4,220,787.65 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 4,222,454.00 0.00


Debt Service

Bond Redemptions 7433 0.00 1,874,756.55 1,874,756.55 1,874,756.55 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 1,503,407.34 1,503,407.34 1,503,407.34 0.00 0.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 3,378,163.89 3,378,163.89 3,378,163.89 0.00 0.0%

TOTAL, EXPENDITURES 0.00 3,378,163.89 3,378,163.89 3,378,163.89




Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS





To: General Fund 7614 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 InterimBond Interest and Redemption Fund


Form 51I





2014-15 Second InterimDebt Service Fund


Form 56I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.00 0.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 573,994.20 573,994.20 573,994.20 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 573,994.20 573,994.20 573,994.20

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 (573,994.20) (573,994.20) (573,994.20)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 573,994.20 0.00 573,994.20 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 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 573,994.20 0.00 573,994.20




Form 56I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 0.00 0.00 (573,994.20) 0.00









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


c) Committed



d) Assigned

Other Assignments 9780 1,641,432.35 1,641,432.35 1,641,432.35 e) Unassigned/Unappropriated






Form 56I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE



OTHER LOCAL REVENUE

Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Other Local Revenue



TOTAL, REVENUES 0.00 0.00 0.00 0.00


Debt Service

Debt Service - Interest 7438 0.00 173,994.20 173,994.20 173,994.20 0.00 0.0%

Other Debt Service - Principal 7439 0.00 400,000.00 400,000.00 400,000.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 573,994.20 573,994.20 573,994.20 0.00 0.0%

TOTAL, EXPENDITURES 0.00 573,994.20 573,994.20 573,994.20

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 573,994.20 0.00 573,994.20 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 573,994.20 0.00 573,994.20 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) 0.00 573,994.20 0.00 573,994.20


Second InterimDebt Service Fund


Form 56I





2014-15 Second InterimRetiree Benefit Fund

Revenues, Expenses and Changes in Net Position07 61648 0000000

Form 71I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-e (Rev 05/22/2014) Page 1 Printed: 3/17/2015 5:21 PM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 2.45 0.00

B. EXPENSES





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

6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENSES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 2.45 0.00

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 0.00 0.00 0.00 0.00 0.00 0.0%





Form 71I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 0.00 0.00 2.45 0.00

F. NET POSITION 1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 5,199.43 5,199.43 5,199.43

2) Ending Net Position, June 30 (E + F1e) 5,199.43 5,199.43 5,199.43

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 5,199.43 5,199.43 5,199.43

c) Unrestricted Net Position 9790 0.00 0.00 0.00




Form 71I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER LOCAL REVENUE

Interest 8660 0.00 0.00 2.45 0.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue



TOTAL, REVENUES 0.00 0.00 2.45 0.00

SERVICES AND OTHER OPERATING EXPENSES



TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EXPENSES 0.00 0.00 0.00 0.00

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 InterimRetiree Benefit Fund

Exhibit: Restricted Net Position Detail07 61648 0000000

Form 71I




Total, Restricted Net Position 5,199.43


2014-15 Second InterimFoundation Private-Purpose Trust Fund


Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 1,065.60 1,023.35 1,065.60

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 0.00 16,874.59 1,300.00 16,874.59 0.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENSES 0.00 16,874.59 1,300.00 16,874.59

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 (15,808.99) (276.65) (15,808.99)

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 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) 0.00 (15,808.99) (276.65) (15,808.99)

F. NET POSITION 1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 50,105.77 50,105.77 50,105.77

2) Ending Net Position, June 30 (E + F1e) 50,105.77 34,296.78 34,296.78

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 50,105.77 34,296.78 34,296.78

c) Unrestricted Net Position 9790 0.00 0.00 0.00




Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER LOCAL REVENUE

Sales


Interest 8660 0.00 65.60 23.35 65.60 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 1,000.00 1,000.00 1,000.00 0.00 0.0%


TOTAL, REVENUES 0.00 1,065.60 1,023.35 1,065.60




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%

Certificated Pupil Support Salaries 1200 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%




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%






Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 16,874.59 1,300.00 16,874.59 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 16,874.59 1,300.00 16,874.59

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

07 61648 0000000Form 73I




Total, Restricted Net Position 34,296.78


2014-15 Second InterimAVERAGE DAILY ATTENDANCE 07 61648 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 3/17/2015 5:25 PM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

A. DISTRICT 1. Total District Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 17,124.81 17,124.81 16,895.28 17,124.81 0.00 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 17,124.81 17,124.81 16,895.28 17,124.81 0.00 0% 5. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 145.84 153.84 153.84 153.84 0.00 0% c. Special Education-NPS/LCI 15.18 15.18 15.18 15.18 0.00 0% d. Special Education Extended Year-NPS/LC 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 161.02 169.02 169.02 169.02 0.00 0% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 17,285.83 17,293.83 17,064.30 17,293.83 0.00 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

B. COUNTY OFFICE OF EDUCATION 1. County Program ADA a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0% b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0% e. Total, County Program ADA (Sum of Lines B1a through B1d) 0.00 0.00 0.00 0.00 0.00 0% 2. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, District Funded County Program ADA (Sum of Lines B2a through B2e) 0.00 0.00 0.00 0.00 0.00 0% 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1e and B2f) 0.00 0.00 0.00 0.00 0.00 0% 4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section 1. Total Charter School Regular ADA per EC 42238.05(b) 0.00 0.00 0.00 0.00 0.00 0% 2. Charter School County Program ADA a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0% b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0% e. Total, Charter School County Program ADA (Sum of Lines C2a through C2d) 0.00 0.00 0.00 0.00 0.00 0% 3. Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year-NPS/LC 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0% 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2e, and C3f) 0.00 0.00 0.00 0.00 0.00 0%


Second Interim2014-15 Projected Year TotalsIndirect Cost Rate Worksheet

07 61648 0000000Form ICR

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 3/17/2015 5:29 PM

Part I - General Administrative Share of Plant Services Costs

California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 4,440,730.96

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 124,335,707.53 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 3.57%

Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to Entry required unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs. If none, enter zero.



07 61648 0000000Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs

1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 6,007,479.37

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 1,494,189.21 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

46,004.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 625,041.79 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 8,172,714.37 9. Carry-Forward Adjustment (Part IV, Line F) 20,616.11 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 8,193,330.48

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 103,650,091.40

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 18,746,707.06

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 8,839,469.40

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 416,950.21

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 0.00

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 775,622.93 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 241,286.09

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 16,883,131.73

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 6,632.19

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 7,739,130.92

17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 157,299,021.93

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 5.20%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2015-16 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 5.21%



07 61648 0000000Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs, or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 8,172,714.37

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year 1,002,704.82

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (5.82%) times Part III, Line B18); zero if negative 20,616.11

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (5.82%) times Part III, Line B18) or (the highest rate used to recover costs from any program (5.82%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 20,616.11

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 20,616.11


Second Interim2014-15 Projected Year Totals

Exhibit A: Indirect Cost Rates Charged to Programs07 61648 0000000

Form ICR


Approved indirect cost rate: 5.82%Highest rate used in any program: 5.82%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 2,958,450.63 172,181.83 5.82%01 3550 122,083.44 6,243.00 5.11%01 4035 442,444.72 25,750.28 5.82%01 4124 238,095.24 11,904.76 5.00%01 4203 466,968.25 9,339.36 2.00%01 6010 139,656.63 6,199.59 4.44%01 6230 241,176.05 14,036.45 5.82%01 6385 85,860.79 1,374.98 1.60%01 6650 7,939.94 462.10 5.82%01 7220 66,254.00 3,856.00 5.82%01 7370 33,075.03 1,924.97 5.82%13 5310 7,718,913.41 432,015.00 5.60%



No Child Left Behind Maintenance of Effort Expenditures07 61648 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ncmoe (Rev 04/08/2014) Page 1 Printed: 3/17/2015 5:31 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2014-15Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 167,935,462.55

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 8,491,554.36

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 0.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 1,752,720.83

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 2,517,214.65

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 55,741.97

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 494,390.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 4,820,067.45

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 0.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures before adjustments(Line A minus lines B and C10, plus lines D1 and D2) 154,623,840.74

F. Charter school expenditure adjustments (From Section IV) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 154,623,840.74




Form NCMOE


Section II - Expenditures Per ADA

2014-15Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form AI, Column C, sum of lines A4, C1, and C2e)*

16,895.28

B. Charter school ADA adjustments (From Section IV) 0.00

C. Adjusted total ADA (Lines A plus B) 16,895.28

D. Expenditures per ADA (Line I.G divided by Line II.C) 9,151.90

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.) 139,608,689.98 8,166.281. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section V) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 139,608,689.98 8,166.28

B. Required effort (Line A.2 times 90%) 125,647,820.98 7,349.65

C. Current year expenditures (Line I.G and Line II.D) 154,623,840.74 9,151.90

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 2016-17 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 B)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

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

07 61648 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: siai (Rev 04/10/2013) Page 1 of 2 Printed: 3/17/2015 5:32 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01I GENERAL FUND Expenditure Detail 0.00 (21,259.13) 0.00 (432,015.00) Other Sources/Uses Detail 1,356,752.98 55,741.97 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 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12I CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 21,259.13 0.00 432,015.00 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 55,741.97 1,930,747.18 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 573,994.20 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

07 61648 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: siai (Rev 04/10/2013) Page 2 of 2 Printed: 3/17/2015 5:32 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

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 0.00 0.00 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 21,259.13 (21,259.13) 432,015.00 (432,015.00) 1,986,489.15 1,986,489.15



School District Criteria and Standards Review07 61648 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: csi (Rev 06/17/2014) Page 1 of 26 Printed: 3/17/2015 5:34 PM

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

Deviations from the standards must be explained and may affect the 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 (Funded) ADAFirst Interim Second Interim

Projected Year Totals Projected Year Totals

(Form 01CSI, Item 1A)

Fiscal Year Percent Change Status

Current Year (2014-15) 17,293.83 17,317.95 0.1% Met

1st Subsequent Year (2015-16) 17,064.30 17,045.61 -0.1% Met

2nd Subsequent Year (2016-17) 16,935.16 16,916.47 -0.1% 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.

Enrollment

First Interim Second Interim

Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change Status

Current Year (2014-15) 17,792 17,792 0.0% Met

1st Subsequent Year (2015-16) 17,656 17,656 0.0% Met

2nd Subsequent Year (2016-17) 17,506 17,506 0.0% 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.

Explanation:





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

Unaudited Actuals Enrollment

(Form A, Lines 3, 6, and 25) CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4, C1, and C2e) (Form 01CSI, Item 3A) of ADA to Enrollment

Third Prior Year (2011-12) 17,332 18,872 91.8%

Second Prior Year (2012-13) 17,235 18,317 94.1%

First Prior Year (2013-14) 17,125 18,006 95.1%

Historical Average Ratio: 93.7%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 94.2%

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 A4, C1, and C2e) CBEDS/Projected

Fiscal Year (Form MYPI, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Current Year (2014-15) 16,895 17,792 95.0% Not Met

1st Subsequent Year (2015-16) 16,766 17,656 95.0% Not Met

2nd Subsequent Year (2016-17) 16,624 17,506 95.0% 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%.

Explanation:


The District is using an attendance to enrollment ratio of 95% based on the 2013-14 attendance to enrollment ratio of approximately 95.10%




Form 01CSI


4. CRITERION: LCFF Revenue

STANDARD: Projected LCFF revenue 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 Standard Percentage Range: -2.0% to +2.0%

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

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

(Fund 01, Objects 8011, 8012, 8020-8089)


Fiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status

Current Year (2014-15) 128,365,700.00 129,332,711.00 0.8% Met1st Subsequent Year (2015-16) 134,878,451.00 139,942,424.00 3.8% Not Met2nd Subsequent Year (2016-17) 142,590,660.00 145,789,119.00 2.2% Not Met

4B. Comparison of District LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected LCFF revenue 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.

Explanation:


Variance for 2015-16 & 2016-17 relates to the Department of Finance increasing the LCFF gap percentage.




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.

It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenuesthat were restricted prior to the LCFF are now unrestricted within the LCFF.

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 Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2011-12) 83,013,579.80 88,970,889.77 93.3%

Second Prior Year (2012-13) 86,323,777.10 95,531,935.18 90.4%

First Prior Year (2013-14) 96,283,078.23 111,288,373.52 86.5%

Historical Average Ratio: 90.1%

Current Year 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

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): 87.1% to 93.1% 87.1% to 93.1% 87.1% to 93.1%

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 BenefitsFiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Current Year (2014-15) 101,705,581.75 117,837,785.62 86.3% Not Met

1st Subsequent Year (2015-16) 104,000,637.57 117,811,710.17 88.3% Met

2nd Subsequent Year (2016-17) 106,615,643.94 120,471,716.54 88.5% Met

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


1a. STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year ortwo subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits.

Explanation:


2014-15 ratio variance is not met since debt service payments and capital outlay were not made to the same degree during 2011-12 & 2012-13;however, the 2014-15 ratio of 86.4% is comparable to the 2013-14 ratio of 86.5%




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.


Projected Year Totals Projected Year Totals Change Is OutsideObject 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 (2014-15) 8,520,318.91 7,935,981.91 -6.9% Yes

1st Subsequent Year (2015-16) 8,520,318.91 7,935,981.91 -6.9% Yes

2nd Subsequent Year (2016-17) 8,520,318.91 7,935,981.91 -6.9% Yes

Explanation:(required if Yes)

Variance is due to adjusting Title I & Title III programs to reflect projected unspent funds.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)

Current Year (2014-15) 7,601,322.93 7,058,946.70 -7.1% Yes

1st Subsequent Year (2015-16) 6,454,589.93 8,801,258.70 36.4% Yes



Variance for 2014-15 is primarily due to adjusting current year entitlements. The variance for 2015-16 is primarily due to estimated additional one-timemandated cost funds per the Governor's 2016 budget proposal. The decrease for 2016-17 is due to the expectation of not receiving any one-timemandated cost funds.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)

Current Year (2014-15) 12,504,689.97 12,393,771.14 -0.9% No




Variance is primarily due to adjusting for the Microsoft settlement.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)

Current Year (2014-15) 8,589,245.09 7,129,292.04 -17.0% Yes




Variance is due to adjusting restricted & targeted programs to reflect projected unspent funds.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)

Current Year (2014-15) 26,618,448.34 25,990,434.59 -2.4% 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 (2014-15) 28,626,331.81 27,388,699.75 -4.3% Met1st Subsequent Year (2015-16) 27,479,598.81 28,406,624.75 3.4% Met2nd Subsequent Year (2016-17) 27,479,598.81 25,517,579.75 -7.1% Not Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2014-15) 35,207,693.43 33,119,726.63 -5.9% Not Met1st Subsequent Year (2015-16) 33,054,015.56 28,241,661.76 -14.6% Not Met2nd Subsequent Year (2016-17) 33,054,015.56 28,241,661.76 -14.6% Not 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)

Variance is due to adjusting Title I & Title III programs to reflect projected unspent funds.

Explanation:Other State Revenue

(linked from 6A if NOT met)

Variance for 2014-15 is primarily due to adjusting current year entitlements. The variance for 2015-16 is primarily due to estimated additional one-timemandated cost funds per the Governor's 2016 budget proposal. The decrease for 2016-17 is due to the expectation of not receiving any one-timemandated cost funds.

Explanation:Other Local Revenue


Variance is primarily due to adjusting for the Microsoft settlement.

1b. STANDARD NOT MET - One or more total operating expenditures 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:Books and Supplies



Explanation:Services and Other Exps






Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as requiredpursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normallife in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and amendedby SB 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account(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 7, Line 1) Objects 8900-8999) Status

1. OMMA/RMA Contribution 1,579,984.90 5,437,703.00 Met

2. First Interim Contribution (information only) 5,437,703.00(Form 01CSI, First Interim, Criterion 7, 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 met

and 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) 3.0% 4.5% 5.3%

District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 1.0% 1.5% 1.8%

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 Totals

Net 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) Status

Current Year (2014-15) (7,322,609.23) 117,837,785.62 6.2% Not Met

1st Subsequent Year (2015-16) 2,289,086.97 117,811,710.17 N/A Met

2nd Subsequent Year (2016-17) 1,566,729.60 120,471,716.54 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.

Explanation:


Deficit for 2014-15 is primarily due to general purpose revenues not being sufficient for District expenditures, as well as, expending one-time funds.




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 Balance

General Fund

Projected Year Totals

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

Current Year (2014-15) 5,354,752.12 Met

1st Subsequent Year (2015-16) 7,391,776.22 Met

2nd Subsequent Year (2016-17) 8,964,374.22 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.

Explanation:


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 (2014-15) (3,948,154.09) Not Met

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


1a. STANDARD NOT MET - General fund cash balance is projected to be negative at the end of the current fiscal year. Provide reasons for the negative cash balance and what changesor remedies will be made to ensure that the general fund is solvent and able to satisfy its current year financial obligations.

Explanation:(required if NOT met)

Due to deferrals, cash resources may need to be borrowed from other funds or through other resources in order for the General Fund to meet its cashneeds.




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 $64,000 (greater of) 0 to 3004% or $64,000 (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) 16,895 16,766 16,624

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 Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

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 Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 167,935,462.55 165,655,152.65 169,077,227.75

2. 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) 167,935,462.55 165,655,152.65 169,077,227.75

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 5,038,063.88 4,969,654.58 5,072,316.83

6. Reserve Standard - by Amount

($64,000 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) 5,038,063.88 4,969,654.58 5,072,316.83




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 Year

Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(Unrestricted resources 0000-1999 except Line 4) (2014-15) (2015-16) (2016-17)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) 5,038,063.88 4,969,654.58 5,072,316.83

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 44,430.19 2,401,926.46 3,865,993.814. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) 0.00 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) 5,082,494.07 7,371,581.04 8,938,310.649. District's Available Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 3.03% 4.45% 5.29%District's Reserve Standard

(Section 10B, Line 7): 5,038,063.88 4,969,654.58 5,072,316.83

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.

Explanation:





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:

In order to meet General Fund cashflow needs, cash may need to be borrowed from the District's eligible funds.

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 (2014-15) (24,499,301.48) (23,813,959.34) -2.8% (685,342.14) Met1st Subsequent Year (2015-16) (25,259,679.77) (25,392,090.61) 0.5% 132,410.84 Met2nd Subsequent Year (2016-17) (26,059,679.77) (26,412,090.61) 1.4% 352,410.84 Met

1b. Transfers In, General Fund *Current Year (2014-15) 1,356,752.98 1,356,752.98 0.0% 0.00 Met1st Subsequent Year (2015-16) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2016-17) 0.00 0.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *Current Year (2014-15) 0.00 55,741.97 New 55,741.97 Not Met1st Subsequent Year (2015-16) 0.00 55,741.97 New 55,741.97 Not Met2nd Subsequent Year (2016-17) 0.00 55,741.97 New 55,741.97 Not Met

1d. Capital Project Cost Overruns

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


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. NOT MET - The projected transfers out of the general fund have changed since first interim projections by more than the standard for any of the current year or subsequent two fiscalyears. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing oreliminating the transfers.


Transfer-out for Second Interim relates to the transfer of cell tower revenue for capital improvements.

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, 2014

Capital Leases 6 Fund 01 (8000) Fund 01 (7438 & 7439) 6,474,255Certificates of Participation 23 Fund 01 (80XX & 89XX) Fund 01/25/49 (7438 & 7439) 18,265,000General Obligation Bonds 34 Fund 51(85XX & 86XX) Fund 51 (7433 & 7434) 64,662,391Supp Early Retirement ProgramState School Building LoansCompensated Absences N/A Various Various 1,279,655

Other Long-term Commitments (do not include OPEB):

QZAB 16 Fund 01 (5XXX) / Estimated Energy Savings Fund 01 (7438 & 7439) 29,999,000

TOTAL: 120,680,301

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16) (2016-17)

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

Capital Leases 500,000 1,362,032 1,362,032 1,362,032Certificates of Participation 1,780,379 1,785,279 1,793,279 1,789,479General Obligation Bonds 2,782,668 5,345,076 4,857,851 4,124,288Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (continued):

QZAB 0 2,238,854 2,281,106 2,324,545

Total Annual Payments: 5,063,047 10,731,241 10,294,268 9,600,344Has total annual payment increased over prior year (2013-14)? 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)

Increase is primarily due to the QZAB debt obligations.

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?

No

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

a. OPEB actuarial accrued liability (AAL) 27,949,360.00 27,949,360.00b. OPEB unfunded actuarial accrued liability (UAAL) 25,205,051.00 25,205,051.00

c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? Actuarial Actuarial

d. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jul 01, 2013 Jul 01, 2013

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 (2014-15) 3,277,027.00 3,277,027.00 1st Subsequent Year (2015-16) 3,277,027.00 3,277,027.00 2nd Subsequent Year (2016-17) 3,277,027.00 3,277,027.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2014-15) 2,249,806.20 2,190,692.36 1st Subsequent Year (2015-16) 2,250,000.00 2,191,000.00 2nd Subsequent Year (2016-17) 2,250,000.00 2,191,000.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2014-15) 1,720,000.00 1,720,000.00 1st Subsequent Year (2015-16) 1,825,000.00 1,825,000.00 2nd Subsequent Year (2016-17) 2,010,000.00 2,010,000.00

d. Number of retirees receiving OPEB benefits Current Year (2014-15) 380 380 1st Subsequent Year (2015-16) 380 380 2nd Subsequent Year (2016-17) 380 380

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 Interim

2. 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 (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

b. Amount contributed (funded) for self-insurance programs Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

4. Comments:




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 Negotiations

Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16) (2016-17)

Number of certificated (non-management) full-time-equivalent (FTE) positions 876.0 876.0 876.0 876.0

1a. Have any salary and benefit negotiations been settled since first interim projections? No

If 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 agreement

certified 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 adopted

to 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

(2014-15) (2015-16) (2016-17)

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 year

or

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 Settled

6. Cost of a one percent increase in salary and statutory benefits 731,600

Current Year 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

7. Amount included for any tentative salary schedule increases

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes

2. Total cost of H&W benefits $ 16,800 cap per FTE $ 16,800 cap per FTE $ 16,800 cap per FTE

3. Percent of H&W cost paid by employer varies per elected plan varies per elected plan varies per elected plan

4. Percent projected change in H&W cost over prior year

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 (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes

2. Cost of step & column adjustments

3. Percent change in step & column over prior year 1.0% 1.0% 1.0%

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

1. Are savings from attrition included in the budget and MYPs? No No No

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

No No No

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 Negotiations


(2013-14) (2014-15) (2015-16) (2016-17)

Number of classified (non-management)FTE positions 581.0 614.0 614.0 614.0

1a. Have any salary and benefit negotiations been settled since first interim projections? No

If 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 agreement

certified 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 adopted

to 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:


(2014-15) (2015-16) (2016-17)


One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

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:


6. Cost of a one percent increase in salary and statutory benefits 293,300


(2014-15) (2015-16) (2016-17)





Form 01CSI


Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes

2. Total cost of H&W benefits $16,800 cap per FTE $16,800 cap per FTE $16,800 cap per FTE

3. Percent of H&W cost paid by employer varies per elected plan varies per elected plan varies per elected plan


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 (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes

2. Cost of step & column adjustments

3. Percent change in step & column over prior year 1.0% 1.0% 1.0%

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

1. Are savings from attrition included in the interim and MYPs? No No No

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

No No No

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? n/a

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 Negotiations


(2013-14) (2014-15) (2015-16) (2016-17)

Number of management, supervisor, andconfidential FTE positions 99.0 103.3 103.3 103.3

1a. Have any salary and benefit negotiations been settled since first interim projections?

If Yes, complete question 2. n/a

If No, complete questions 3 and 4.

1b. Are any salary and benefit negotiations still unsettled? n/a

If Yes, complete questions 3 and 4.

Negotiations Settled Since First Interim Projections


(2014-15) (2015-16) (2016-17)


Total cost of salary settlement

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


3. Cost of a one percent increase in salary and statutory benefits


(2014-15) (2015-16) (2016-17)


Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

1. Are costs of H&W benefit changes included in the interim and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer


Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the budget and MYPs?

2. Cost of step & column adjustments3. Percent change in step and column over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2014-15) (2015-16) (2016-17)

1. Are costs of other benefits included in the interim and MYPs?

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year




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, Yesare 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? No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:(optional)

End of School District Second Interim Criteria and Standards Review

SACS2014ALL Financial Reporting Software - 2014.2.03/17/2015 5:37:11 PM 07-61648-0000000

Second Interim2014-15 Board Approved Operating Budget

Technical Review ChecksAntioch Unified Contra Costa 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

CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all

SACS2014ALL Financial Reporting Software - 2014.2.007-61648-0000000-Antioch Unified-Second Interim 2014-15 Board Approved Operating Budget3/17/2015 5:37:11 PM

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 to a 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

LCFF-TRANSFER - (W) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

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 to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (W) - Transfers of Indirect Costs (Object 7310) must net to 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

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

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by

SACS2014ALL Financial Reporting Software - 2014.2.007-61648-0000000-Antioch Unified-Second Interim 2014-15 Board Approved Operating Budget3/17/2015 5:37:11 PM

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 a Special Education Local Plan Area. 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

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 positive by 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 - (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

EXPORT CHECKSCHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.


Second Interim2014-15 Actuals to DateTechnical Review Checks

Antioch Unified Contra Costa County




















SACS2014ALL Financial Reporting Software - 2014.2.007-61648-0000000-Antioch Unified-Second Interim 2014-15 Actuals to Date3/17/2015 5:38:03 PM









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 to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (W) - Transfers of Indirect Costs (Object 7310) must net to 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

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

SUPPLEMENTAL CHECKS

SACS2014ALL Financial Reporting Software - 2014.2.007-61648-0000000-Antioch Unified-Second Interim 2014-15 Actuals to Date3/17/2015 5:38:03 PM

EXPORT CHECKSCHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.


Second Interim2014-15 Projected TotalsTechnical Review Checks

Antioch Unified Contra Costa County




















SACS2014ALL Financial Reporting Software - 2014.2.007-61648-0000000-Antioch Unified-Second Interim 2014-15 Projected Totals3/17/2015 5:38:37 PM









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 to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to 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

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 other agencies (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 a Special 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 positive by 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 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, and S9 if applicable, 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 than Form CASH, as long as it provides a monthly cashflow projected through the end of the fiscal year.) PASSED

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 projects unrestricted 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 forms should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must 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.

antioch unified district certification of interim report

Documents