cover page...walnut valley unified los angeles county july 1 budget (single adoption) financial...

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Walnut Valley UnifiedLos Angeles County

July 1 Budget (Single Adoption)FINANCIAL REPORTS

2014-15 BudgetSchool District Certification

19 73460 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cb (Rev 04/28/2014) Page 1 of 4 Printed: 6/11/2014 8:46 AM

ANNUAL BUDGET REPORT:July 1, 2014 Single Budget Adoption

This budget was developed using the state-adopted Criteria and Standards. It includes the expendituresnecessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that willbe effective for the budget year. The budget was filed and adopted subsequent to a public hearing by thegoverning board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and52062.

Budget available for inspection at: Public Hearing:

Place: Education Center, 880 S. Lemon Ave Place: Education Center, 880 S. Lemon AveDate: Thursday, June 12, 2014 Date: Wednesday, June 18, 2014

Time: 07:00 PMAdoption Date: Wednesday, June 18, 2014

Signed:

Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Patti Foster Telephone: 909-595-1261

Title: Budget Analyst E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review(Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should becarefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than thestandard for the prior fiscal year, or two or more of the previous threefiscal years.

X

2 Enrollment Enrollment has not been overestimated by more than the standardfor the prior fiscal year, or two or more of the previous three fiscalyears.

X

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

4 Local Control FundingFormula (LCFF)

Projected change in LCFF is within the standard for the budget andtwo subsequent fiscal years. X




19 73460 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to totalunrestricted general fund expenditures are consistent with historicalratios for the budget and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.

X

6b Other Expenditures Projected operating expenditures (e.g., books and supplies, andservices and other operating) are within the standard for the budgetand two subsequent fiscal years.

X

7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the DeferredMaintenance program under the LCFF. This section has beeninactivated.

7b Ongoing and MajorMaintenance Account

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

X

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

9 Fund Balance Unrestricted general fund beginning balance has not beenoverestimated by more than the standard for two or more of the lastthree fiscal years.

X

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

X

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

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

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures in excess of onepercent of the total general fund expenditures that are funded withone-time resources?

X

S3 Using Ongoing Revenues toFund One-timeExpenditures

Are there large non-recurring general fund expenditures that arefunded with ongoing general fund revenues? X

S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscalyears contingent on reauthorization by the local government, speciallegislation, or other definitive act (e.g., parcel taxes, forest reserves)? X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed by more than the standard for the budget or two subsequentfiscal years?

X




19 73460 0000000Form CB


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 budget or two subsequentfiscal years increased over prior year's (2013-14) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

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

• If yes, are they lifetime benefits? X

• If yes, do benefits continue beyond age 65? X

• If yes, are benefits funded by pay-as-you-go? X

S7b Other Self-insuranceBenefits

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

S8 Status of Labor Are salary and benefit negotiations still open for:

Agreements • Certificated? (Section S8A, Line 1) X• Classified? (Section S8B, Line 1) X• Management/supervisor/confidential? (Section S8C, Line 1) n/a

S9 Local Control andAccountability Plan (LCAP)

• Did or will the school district's governing board adopt an LCAP orapprove an update to the LCAP effective for the budget year? X

• Approval date for adoption of the LCAP or approval of an updateto the LCAP: Jun 18, 2014Jun 18, 2014

S10 LCAP Expenditures Does the school district's budget include the expenditures necessaryto implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual UpdateTemplate, Section 3: Actions, Services, and Expenditures?

X

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

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 fiscal year and budgetyear? 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 fiscal year orbudget year?

X

A5 Salary Increases ExceedCOLA

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

X




19 73460 0000000Form CB


ADDITIONAL FISCAL INDICATORS (continued) No YesA6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health

benefits 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


July 1 Budget (Single Adoption)2014-15 Budget

Workers' Compensation Certification19 73460 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/11/2014 9:10 AM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-

insured for workers' compensation claims, the superintendent of the school district annually shall provide information

to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The

governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has

decided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( ) Our district is self-insured for workers' compensation claims as defined in Education Code

Section 42141(a):

Total liabilities actuarially determined: $

Less: Amount of total liabilities reserved in budget: $

Estimated accrued but unfunded liabilities: $ 0.00

( X ) This school district is self-insured for workers' compensation claims

through a JPA, and offers the following information:

( ) This school district is not self-insured for workers' compensation claims.

Signed Date of Meeting: Jun 18, 2014

Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Celia Moynihan

Title: Director, Fiscal Services

Telephone: 909-595-1261

E-mail: [email protected]


July 1 Budget (Single Adoption)General Fund

Unrestricted and RestrictedExpenditures by Object

19 73460 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: fund-a (Rev 04/28/2014) Page 1 Printed: 6/10/2014 5:12 PM

2013-14 Estimated Actuals 2014-15 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 91,066,850.00 943,965.00 92,010,815.00 98,448,839.00 1,289,466.00 99,738,305.00 8.4%

2) Federal Revenue 8100-8299 10,000.00 3,119,569.00 3,129,569.00 0.00 3,285,185.00 3,285,185.00 5.0%

3) Other State Revenue 8300-8599 2,501,180.00 4,372,669.00 6,873,849.00 2,574,080.00 2,069,214.00 4,643,294.00 -32.4%

4) Other Local Revenue 8600-8799 2,470,467.00 8,134,411.00 10,604,878.00 950,689.00 9,037,403.00 9,988,092.00 -5.8%

5) TOTAL, REVENUES 96,048,497.00 16,570,614.00 112,619,111.00 101,973,608.00 15,681,268.00 117,654,876.00 4.5%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 50,886,486.00 7,346,155.00 58,232,641.00 51,479,131.00 7,786,474.00 59,265,605.00 1.8%

2) Classified Salaries 2000-2999 11,725,127.00 2,991,048.00 14,716,175.00 11,997,325.00 3,631,023.00 15,628,348.00 6.2%

3) Employee Benefits 3000-3999 20,970,901.00 3,598,682.00 24,569,583.00 22,496,760.00 4,004,699.00 26,501,459.00 7.9%

4) Books and Supplies 4000-4999 2,783,561.00 1,863,090.00 4,646,651.00 2,209,729.00 2,221,619.00 4,431,348.00 -4.6%

5) Services and Other Operating Expenditures 5000-5999 5,877,936.00 1,741,016.00 7,618,952.00 5,566,699.00 1,281,251.00 6,847,950.00 -10.1%

6) Capital Outlay 6000-6999 120,082.00 1,434,000.00 1,554,082.00 48,800.00 99,949.00 148,749.00 -90.4%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 2,511,236.00 2,249,060.00 4,760,296.00 2,511,236.00 1,052,594.00 3,563,830.00 -25.1%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (851,096.00) 579,951.00 (271,145.00) (920,517.00) 613,127.00 (307,390.00) 13.4%

9) TOTAL, EXPENDITURES 94,024,233.00 21,803,002.00 115,827,235.00 95,389,163.00 20,690,736.00 116,079,899.00 0.2%

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 2,024,264.00 (5,232,388.00) (3,208,124.00) 6,584,445.00 (5,009,468.00) 1,574,977.00 -149.1%

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 3,728,622.00 0.00 3,728,622.00 2,435,524.00 0.00 2,435,524.00 -34.7%

b) Transfers Out 7600-7629 500,000.00 0.00 500,000.00 0.00 500,000.00 500,000.00 0.0%

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

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

3) Contributions 8980-8999 (5,232,388.00) 5,232,388.00 0.00 (5,509,468.00) 5,509,468.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (2,003,766.00) 5,232,388.00 3,228,622.00 (3,073,944.00) 5,009,468.00 1,935,524.00 -40.1%




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) 20,498.00 0.00 20,498.00 3,510,501.00 0.00 3,510,501.00 17026.1%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 7,667,692.24 1,637,675.68 9,305,367.92 7,688,190.24 1,637,675.68 9,325,865.92 0.2%

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

c) As of July 1 - Audited (F1a + F1b) 7,667,692.24 1,637,675.68 9,305,367.92 7,688,190.24 1,637,675.68 9,325,865.92 0.2%

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

e) Adjusted Beginning Balance (F1c + F1d) 7,667,692.24 1,637,675.68 9,305,367.92 7,688,190.24 1,637,675.68 9,325,865.92 0.2%

2) Ending Balance, June 30 (E + F1e) 7,688,190.24 1,637,675.68 9,325,865.92 11,198,691.24 1,637,675.68 12,836,366.92 37.6%

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

Stores 9712 204,109.00 0.00 204,109.00 204,109.00 0.00 204,109.00 0.0%

Prepaid Expenditures 9713 329,548.00 0.00 329,548.00 329,548.00 0.00 329,548.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 1,637,675.68 1,637,675.68 0.00 1,637,675.68 1,637,675.68 0.0%

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments 9760 3,629,715.24 0.00 3,629,715.24 7,132,637.00 0.00 7,132,637.00 96.5%

GAP Reserve 0000 9760 7,132,637.00 7,132,637.00

Other Commitments 0000 9760

d) Assigned

Other Assignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 3,489,818.00 0.00 3,489,818.00 3,497,397.24 0.00 3,497,397.24 0.2%

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




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

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

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 0.00 0.00 0.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

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




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 58,379,800.00 0.00 58,379,800.00 65,302,582.00 0.00 65,302,582.00 11.9%

Education Protection Account State Aid - Current Year 8012 13,695,712.00 0.00 13,695,712.00 18,170,428.00 0.00 18,170,428.00 32.7%

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

Tax Relief Subventions Homeowners' Exemptions 8021 107,959.00 0.00 107,959.00 0.00 0.00 0.00 -100.0%

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

Other Subventions/In-Lieu Taxes 8029 448.00 0.00 448.00 0.00 0.00 0.00 -100.0%

County & District Taxes Secured Roll Taxes 8041 12,874,847.00 0.00 12,874,847.00 16,265,295.00 0.00 16,265,295.00 26.3%

Unsecured Roll Taxes 8042 548,230.00 0.00 548,230.00 0.00 0.00 0.00 -100.0%

Prior Years' Taxes 8043 979,524.00 0.00 979,524.00 0.00 0.00 0.00 -100.0%

Supplemental Taxes 8044 317,859.00 0.00 317,859.00 0.00 0.00 0.00 -100.0%

Education Revenue Augmentation Fund (ERAF) 8045 5,068,810.00 0.00 5,068,810.00 0.00 0.00 0.00 -100.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 37,626.00 0.00 37,626.00 0.00 0.00 0.00 -100.0%

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

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

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

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

Subtotal, LCFF Sources 92,010,815.00 0.00 92,010,815.00 99,738,305.00 0.00 99,738,305.00 8.4% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 (943,965.00) (943,965.00) (1,289,466.00) (1,289,466.00) 36.6%

All Other LCFF Transfers - Current Year All Other 8091 0.00 943,965.00 943,965.00 0.00 1,289,466.00 1,289,466.00 36.6%

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

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

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




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

TOTAL, LCFF SOURCES 91,066,850.00 943,965.00 92,010,815.00 98,448,839.00 1,289,466.00 99,738,305.00 8.4%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 1,660,998.00 1,660,998.00 0.00 1,866,865.00 1,866,865.00 12.4%

Special Education Discretionary Grants 8182 0.00 141,974.00 141,974.00 0.00 157,531.00 157,531.00 11.0%

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

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 1,114,495.00 1,114,495.00 840,003.00 840,003.00 -24.6%

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

NCLB: Title II, Part A, Teacher Quality 4035 8290 344,049.00 344,049.00 243,873.00 243,873.00 -29.1%

NCLB: Title III, Immigrant Education Program 4201 8290 41,555.00 41,555.00 0.00 0.00 -100.0%




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 213,173.00 213,173.00 128,128.00 128,128.00 -39.9%

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

Other No Child Left Behind

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

5510 8290 4,663.00 4,663.00 0.00 0.00 -100.0%

Vocational and Applied Technology Education 3500-3699 8290 56,118.00 56,118.00 48,785.00 48,785.00 -13.1%

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

All Other Federal Revenue All Other 8290 10,000.00 (457,456.00) (447,456.00) 0.00 0.00 0.00 -100.0%

TOTAL, FEDERAL REVENUE 10,000.00 3,119,569.00 3,129,569.00 0.00 3,285,185.00 3,285,185.00 5.0%

OTHER STATE REVENUE

Other State Apportionments

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

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

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

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

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

Mandated Costs Reimbursements 8550 600,000.00 0.00 600,000.00 600,000.00 0.00 600,000.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 1,974,080.00 477,600.00 2,451,680.00 1,974,080.00 477,600.00 2,451,680.00 0.0%

Tax Relief Subventions Restricted Levies - Other

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

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

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

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

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

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




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

California Clean Energy Jobs Act 6230 8590 0.00 0.00 599,088.00 599,088.00 New

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

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

Common Core State Standards Implementation 7405 8590 2,932,200.00 2,932,200.00 0.00 0.00 -100.0%

All Other State Revenue All Other 8590 (72,900.00) 962,869.00 889,969.00 0.00 992,526.00 992,526.00 11.5%

TOTAL, OTHER STATE REVENUE 2,501,180.00 4,372,669.00 6,873,849.00 2,574,080.00 2,069,214.00 4,643,294.00 -32.4%




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 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 0.00 0.0%

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

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

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

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

Leases and Rentals 8650 328,820.00 0.00 328,820.00 328,820.00 0.00 328,820.00 0.0%

Interest 8660 45,000.00 0.00 45,000.00 75,000.00 0.00 75,000.00 66.7%

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

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

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

Transportation Fees From Individuals 8675 371,869.00 0.00 371,869.00 371,869.00 0.00 371,869.00 0.0%

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Fees and Contracts 8689 0.00 314,500.00 314,500.00 0.00 317,000.00 317,000.00 0.8%

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




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

All Other Local Revenue 8699 1,624,778.00 599,083.00 2,223,861.00 175,000.00 227,535.00 402,535.00 -81.9%

Tuition 8710 100,000.00 0.00 100,000.00 0.00 0.00 0.00 -100.0%

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

Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 4,706,111.00 4,706,111.00 7,512,868.00 7,512,868.00 59.6%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 2,514,717.00 2,514,717.00 980,000.00 980,000.00 -61.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 2,470,467.00 8,134,411.00 10,604,878.00 950,689.00 9,037,403.00 9,988,092.00 -5.8%

TOTAL, REVENUES 96,048,497.00 16,570,614.00 112,619,111.00 101,973,608.00 15,681,268.00 117,654,876.00 4.5%




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 42,676,702.00 5,761,016.00 48,437,718.00 43,195,259.00 6,114,757.00 49,310,016.00 1.8%

Certificated Pupil Support Salaries 1200 3,462,249.00 977,431.00 4,439,680.00 3,629,168.00 1,074,958.00 4,704,126.00 6.0%

Certificated Supervisors' and Administrators' Salaries 1300 3,747,251.00 389,519.00 4,136,770.00 3,698,216.00 406,672.00 4,104,888.00 -0.8%

Other Certificated Salaries 1900 1,000,284.00 218,189.00 1,218,473.00 956,488.00 190,087.00 1,146,575.00 -5.9%

TOTAL, CERTIFICATED SALARIES 50,886,486.00 7,346,155.00 58,232,641.00 51,479,131.00 7,786,474.00 59,265,605.00 1.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 609,265.00 1,541,351.00 2,150,616.00 560,228.00 2,130,847.00 2,691,075.00 25.1%

Classified Support Salaries 2200 5,856,789.00 909,526.00 6,766,315.00 5,850,875.00 1,000,012.00 6,850,887.00 1.2%

Classified Supervisors' and Administrators' Salaries 2300 992,032.00 175,488.00 1,167,520.00 1,073,582.00 177,780.00 1,251,362.00 7.2%

Clerical, Technical and Office Salaries 2400 4,167,312.00 293,468.00 4,460,780.00 3,813,419.00 252,138.00 4,065,557.00 -8.9%

Other Classified Salaries 2900 99,729.00 71,215.00 170,944.00 699,221.00 70,246.00 769,467.00 350.1%

TOTAL, CLASSIFIED SALARIES 11,725,127.00 2,991,048.00 14,716,175.00 11,997,325.00 3,631,023.00 15,628,348.00 6.2%

EMPLOYEE BENEFITS

STRS 3101-3102 4,114,073.00 553,427.00 4,667,500.00 4,898,376.00 632,241.00 5,530,617.00 18.5%

PERS 3201-3202 1,145,601.00 378,181.00 1,523,782.00 1,371,357.00 406,561.00 1,777,918.00 16.7%

OASDI/Medicare/Alternative 3301-3302 1,535,436.00 323,242.00 1,858,678.00 1,569,249.00 380,307.00 1,949,556.00 4.9%

Health and Welfare Benefits 3401-3402 10,528,782.00 1,921,188.00 12,449,970.00 12,249,724.00 2,232,700.00 14,482,424.00 16.3%

Unemployment Insurance 3501-3502 237,569.00 104,188.00 341,757.00 29,282.00 8,165.00 37,447.00 -89.0%

Workers' Compensation 3601-3602 1,271,070.00 200,893.00 1,471,963.00 1,259,524.00 223,381.00 1,482,905.00 0.7%

OPEB, Allocated 3701-3702 675,450.00 0.00 675,450.00 675,450.00 0.00 675,450.00 0.0%

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

Other Employee Benefits 3901-3902 1,462,920.00 117,563.00 1,580,483.00 443,798.00 121,344.00 565,142.00 -64.2%

TOTAL, EMPLOYEE BENEFITS 20,970,901.00 3,598,682.00 24,569,583.00 22,496,760.00 4,004,699.00 26,501,459.00 7.9%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 336,620.00 19,999.81 356,619.81 353,751.00 113,820.00 467,571.00 31.1%

Books and Other Reference Materials 4200 260,156.00 138,360.00 398,516.00 93,388.00 60,500.00 153,888.00 -61.4%

Materials and Supplies 4300 1,966,030.00 1,544,642.43 3,510,672.43 1,666,864.00 2,012,299.00 3,679,163.00 4.8%




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 220,755.00 160,087.76 380,842.76 95,726.00 35,000.00 130,726.00 -65.7%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,783,561.00 1,863,090.00 4,646,651.00 2,209,729.00 2,221,619.00 4,431,348.00 -4.6%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 130,689.00 258,448.00 389,137.00 147,942.00 119,981.00 267,923.00 -31.1%

Dues and Memberships 5300 70,961.00 1,754.00 72,715.00 38,460.00 0.00 38,460.00 -47.1%

Insurance 5400 - 5450 550,696.00 30,100.00 580,796.00 550,304.00 26,500.00 576,804.00 -0.7%

Operations and Housekeeping Services 5500 2,758,662.00 0.00 2,758,662.00 2,760,662.00 0.00 2,760,662.00 0.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 760,453.00 344,861.00 1,105,314.00 756,555.00 233,000.00 989,555.00 -10.5%

Transfers of Direct Costs 5710 (134,049.00) 134,049.00 0.00 (112,025.00) 112,025.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (25,200.00) 0.00 (25,200.00) (185,200.00) 0.00 (185,200.00) 634.9%

Professional/Consulting Services and Operating Expenditures 5800 1,274,132.00 959,354.00 2,233,486.00 1,116,314.00 788,295.00 1,904,609.00 -14.7%

Communications 5900 491,592.00 12,450.00 504,042.00 493,687.00 1,450.00 495,137.00 -1.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 5,877,936.00 1,741,016.00 7,618,952.00 5,566,699.00 1,281,251.00 6,847,950.00 -10.1%




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Equipment 6400 101,882.00 1,434,000.00 1,535,882.00 20,600.00 99,949.00 120,549.00 -92.2%

Equipment Replacement 6500 18,200.00 0.00 18,200.00 28,200.00 0.00 28,200.00 54.9%

TOTAL, CAPITAL OUTLAY 120,082.00 1,434,000.00 1,554,082.00 48,800.00 99,949.00 148,749.00 -90.4%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 676,657.00 676,657.00 0.00 500,000.00 500,000.00 -26.1%

Payments to County Offices 7142 0.00 1,419,809.00 1,419,809.00 0.00 400,000.00 400,000.00 -71.8%

Payments to JPAs 7143 2,511,236.00 152,594.00 2,663,830.00 2,511,236.00 152,594.00 2,663,830.00 0.0%

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

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

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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

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




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 2,511,236.00 2,249,060.00 4,760,296.00 2,511,236.00 1,052,594.00 3,563,830.00 -25.1%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (579,951.00) 579,951.00 0.00 (613,127.00) 613,127.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (271,145.00) 0.00 (271,145.00) (307,390.00) 0.00 (307,390.00) 13.4%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (851,096.00) 579,951.00 (271,145.00) (920,517.00) 613,127.00 (307,390.00) 13.4%

TOTAL, EXPENDITURES 94,024,233.00 21,803,002.00 115,827,235.00 95,389,163.00 20,690,736.00 116,079,899.00 0.2%




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 0.00 0.00 0.00 1,735,524.00 0.00 1,735,524.00 New

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

Other Authorized Interfund Transfers In 8919 3,728,622.00 0.00 3,728,622.00 700,000.00 0.00 700,000.00 -81.2%

(a) TOTAL, INTERFUND TRANSFERS IN 3,728,622.00 0.00 3,728,622.00 2,435,524.00 0.00 2,435,524.00 -34.7%

INTERFUND TRANSFERS OUT

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

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

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

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

Other Authorized Interfund Transfers Out 7619 500,000.00 0.00 500,000.00 0.00 500,000.00 500,000.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 500,000.00 0.00 500,000.00 0.00 500,000.00 500,000.00 0.0%

OTHER SOURCES/USES

SOURCES

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

Proceeds

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

Other Sources

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

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

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

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

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

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




19 73460 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (5,232,388.00) 5,232,388.00 0.00 (5,509,468.00) 5,509,468.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (5,232,388.00) 5,232,388.00 0.00 (5,509,468.00) 5,509,468.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (2,003,766.00) 5,232,388.00 3,228,622.00 (3,073,944.00) 5,009,468.00 1,935,524.00 -40.1%


July 1 Budget (Single Adoption)Child Development FundExpenditures by Object

19 73460 0000000Form 12

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: fund-b (Rev 04/09/2014) Page 1 Printed: 6/3/2014 4:13 PM

Description Resource Codes Object Codes2013-14

Estimated Actuals2014-15Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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

4) Other Local Revenue 8600-8799 1,900,577.00 1,800,000.00 -5.3%

5) TOTAL, REVENUES 1,900,577.00 1,800,000.00 -5.3%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 1,163,656.00 1,148,342.00 -1.3%

3) Employee Benefits 3000-3999 468,079.00 483,597.00 3.3%

4) Books and Supplies 4000-4999 126,590.00 86,200.00 -31.9%

5) Services and Other Operating Expenditures 5000-5999 60,706.00 36,706.00 -39.5%

6) Capital Outlay 6000-6999 7,000.00 7,000.00 0.0%

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

Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 74,546.00 74,546.00 0.0%

9) TOTAL, EXPENDITURES 1,900,577.00 1,836,391.00 -3.4%



FINANCING SOURCES AND USES (A5 - B9) 0.00 (36,391.00) New


1) Interfund Transfers

a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses

a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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



19 73460 0000000Form 12




PercentDifference


BALANCE (C + D4) 0.00 (36,391.00) New


1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 374,532.01 374,532.01 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 374,532.01 374,532.01 0.0%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 374,532.01 374,532.01 0.0%

2) Ending Balance, June 30 (E + F1e) 374,532.01 338,141.01 -9.7%

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 374,532.01 338,141.01 -9.7%

Reserve for Future Projects 0000 9780 338,141.01


e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%



19 73460 0000000Form 12




PercentDifference

G. ASSETS

1) Cash

a) in County Treasury 9110 0.00

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2) 0.00



19 73460 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB: Title I, Part A, Basic Grants Low-

Income and Neglected 3010 8290 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%

Pass-Through Revenues from

State Sources 8587 0.00 0.00 0.0%

State Preschool 6105 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.0%

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

Fees and Contracts

Child Development Parent Fees 8673 1,900,577.00 1,800,000.00 -5.3%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 1,900,577.00 1,800,000.00 -5.3%

TOTAL, REVENUES 1,900,577.00 1,800,000.00 -5.3%



19 73460 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 193,981.00 5,981.00 -96.9%

Classified Support Salaries 2200 24,537.00 23,370.00 -4.8%

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

Clerical, Technical and Office Salaries 2400 147,653.00 140,534.00 -4.8%

Other Classified Salaries 2900 797,485.00 978,457.00 22.7%

TOTAL, CLASSIFIED SALARIES 1,163,656.00 1,148,342.00 -1.3%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 122,153.00 130,691.00 7.0%

OASDI/Medicare/Alternative 3301-3302 79,192.00 89,492.00 13.0%

Health and Welfare Benefits 3401-3402 207,426.00 219,262.00 5.7%

Unemployment Insurance 3501-3502 10,944.00 618.00 -94.4%

Workers' Compensation 3601-3602 24,365.00 22,628.00 -7.1%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 23,999.00 20,906.00 -12.9%

TOTAL, EMPLOYEE BENEFITS 468,079.00 483,597.00 3.3%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 88,590.00 48,200.00 -45.6%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 38,000.00 38,000.00 0.0%

TOTAL, BOOKS AND SUPPLIES 126,590.00 86,200.00 -31.9%



19 73460 0000000Form 12




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 5,000.00 6,000.00 20.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 4,000.00 4,000.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 15,200.00 15,200.00 0.0%

Professional/Consulting Services and

Operating Expenditures 5800 36,500.00 11,500.00 -68.5%

Communications 5900 6.00 6.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 60,706.00 36,706.00 -39.5%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 7,000.00 7,000.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 7,000.00 7,000.00 0.0%


Other Transfers Out

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

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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


Transfers of Indirect Costs - Interfund 7350 74,546.00 74,546.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 74,546.00 74,546.00 0.0%

TOTAL, EXPENDITURES 1,900,577.00 1,836,391.00 -3.4%



19 73460 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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


Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of

Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

Transfers of Funds from


All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%


(a - b + c - d + e) 0.00 0.00 0.0%


July 1 Budget (Single Adoption)Cafeteria Special Revenue Fund

Expenditures by Object19 73460 0000000

Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,070,288.00 1,188,566.00 11.1%

3) Other State Revenue 8300-8599 84,734.00 73,152.00 -13.7%

4) Other Local Revenue 8600-8799 3,263,462.00 3,274,953.00 0.4%

5) TOTAL, REVENUES 4,418,484.00 4,536,671.00 2.7%

B. EXPENDITURES


2) Classified Salaries 2000-2999 1,746,640.00 1,718,422.00 -1.6%

3) Employee Benefits 3000-3999 523,198.00 467,537.00 -10.6%

4) Books and Supplies 4000-4999 2,044,288.00 2,093,121.00 2.4%


6) Capital Outlay 6000-6999 145,000.00 265,000.00 82.8%


Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 196,599.00 232,844.00 18.4%

9) TOTAL, EXPENDITURES 4,819,010.00 4,841,393.00 0.5%



FINANCING SOURCES AND USES (A5 - B9) (400,526.00) (304,722.00) -23.9%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 13




PercentDifference


BALANCE (C + D4) (400,526.00) (304,722.00) -23.9%



a) As of July 1 - Unaudited 9791 762,880.38 362,354.38 -52.5%


c) As of July 1 - Audited (F1a + F1b) 762,880.38 362,354.38 -52.5%


e) Adjusted Beginning Balance (F1c + F1d) 762,880.38 362,354.38 -52.5%



a) Nonspendable

Revolving Cash 9711 13,872.88 13,872.88 0.0%

Stores 9712 61,955.95 43,759.50 -29.4%

Prepaid Expenditures 9713 16,361.19 0.00 -100.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 270,164.36 0.00 -100.0%

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.0%







Form 13




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 1,070,288.00 1,188,566.00 11.1%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 1,070,288.00 1,188,566.00 11.1%

OTHER STATE REVENUE

Child Nutrition Programs 8520 84,734.00 73,152.00 -13.7%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 84,734.00 73,152.00 -13.7%

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Food Service Sales 8634 3,239,189.00 3,259,388.00 0.6%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 242.00 120.00 -50.4%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 24,031.00 15,445.00 -35.7%

TOTAL, OTHER LOCAL REVENUE 3,263,462.00 3,274,953.00 0.4%

TOTAL, REVENUES 4,418,484.00 4,536,671.00 2.7%




Form 13




PercentDifference





CLASSIFIED SALARIES

Classified Support Salaries 2200 1,481,048.00 1,459,489.00 -1.5%

Classified Supervisors' and Administrators' Salaries 2300 105,998.00 108,648.00 2.5%

Clerical, Technical and Office Salaries 2400 155,097.00 150,285.00 -3.1%

Other Classified Salaries 2900 4,497.00 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 1,746,640.00 1,718,422.00 -1.6%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 130,620.00 96,534.00 -26.1%

OASDI/Medicare/Alternative 3301-3302 115,616.00 107,334.00 -7.2%


Unemployment Insurance 3501-3502 20,008.00 811.00 -95.9%


OPEB, Allocated 3701-3702 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 9,308.00 8,063.00 -13.4%

TOTAL, EMPLOYEE BENEFITS 523,198.00 467,537.00 -10.6%

BOOKS AND SUPPLIES


Materials and Supplies 4300 (29,834.00) 38,284.00 -228.3%

Noncapitalized Equipment 4400 44,506.00 2,785.00 -93.7%

Food 4700 2,029,616.00 2,052,052.00 1.1%

TOTAL, BOOKS AND SUPPLIES 2,044,288.00 2,093,121.00 2.4%




Form 13




PercentDifference



Travel and Conferences 5200 13,473.00 13,425.00 -0.4%

Dues and Memberships 5300 9,852.00 7,727.00 -21.6%

Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 118,865.00 30,000.00 -74.8%


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%





CAPITAL OUTLAY


Equipment 6400 100,000.00 170,000.00 70.0%

Equipment Replacement 6500 45,000.00 95,000.00 111.1%

TOTAL, CAPITAL OUTLAY 145,000.00 265,000.00 82.8%


Debt Service





Transfers of Indirect Costs - Interfund 7350 196,599.00 232,844.00 18.4%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 196,599.00 232,844.00 18.4%

TOTAL, EXPENDITURES 4,819,010.00 4,841,393.00 0.5%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 Budget (Single Adoption)Deferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 500.00 500.00 0.0%

5) TOTAL, REVENUES 500.00 500.00 0.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 175,000.00 200,000.00 14.3%


6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 135,000.00 135,000.00 0.0%

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

9) TOTAL, EXPENDITURES 750,500.00 500,500.00 -33.3%



FINANCING SOURCES AND USES (A5 - B9) (750,000.00) (500,000.00) -33.3%



a) Transfers In 8900-8929 5,500,000.00 500,000.00 -90.9%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 5,500,000.00 500,000.00 -90.9%




Form 14




PercentDifference


BALANCE (C + D4) 4,750,000.00 0.00 -100.0%



a) As of July 1 - Unaudited 9791 371,206.89 5,121,206.89 1279.6%


c) As of July 1 - Audited (F1a + F1b) 371,206.89 5,121,206.89 1279.6%


e) Adjusted Beginning Balance (F1c + F1d) 371,206.89 5,121,206.89 1279.6%

2) Ending Balance, June 30 (E + F1e) 5,121,206.89 5,121,206.89 0.0%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 5,121,206.89 5,121,206.89 0.0%

Reserve for Future Projects 0000 9780 5,121,206.89








Form 14




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

OTHER STATE REVENUE



OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 500.00 500.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 500.00 500.00 0.0%

TOTAL, REVENUES 500.00 500.00 0.0%




Form 14




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 175,000.00 200,000.00 14.3%


TOTAL, BOOKS AND SUPPLIES 175,000.00 200,000.00 14.3%




Form 14




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%



Transfers of Direct Costs - Interfund 5750 250,000.00 0.00 -100.0%


Operating Expenditures 5800 0.00 0.00 0.0%


CAPITAL OUTLAY



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 30,000.00 30,000.00 0.0%

Other Debt Service - Principal 7439 105,000.00 105,000.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 135,000.00 135,000.00 0.0%

TOTAL, EXPENDITURES 750,500.00 500,500.00 -33.3%




Form 14




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 5,500,000.00 500,000.00 -90.9%

(a) TOTAL, INTERFUND TRANSFERS IN 5,500,000.00 500,000.00 -90.9%




OTHER SOURCES/USES

SOURCES

Other Sources






(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 5,500,000.00 500,000.00 -90.9%


July 1 Budget (Single Adoption)Special Reserve Fund for Other Than Capital Outlay Projects


Form 17




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 0.00 0.00 0.0%

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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.0%



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



a) Transfers In 8900-8929 11,600,000.00 0.00 -100.0%

b) Transfers Out 7600-7629 3,028,622.00 0.00 -100.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 8,571,378.00 0.00 -100.0%




Form 17




PercentDifference


BALANCE (C + D4) 8,571,378.00 0.00 -100.0%



a) As of July 1 - Unaudited 9791 0.00 8,571,378.00 New


c) As of July 1 - Audited (F1a + F1b) 0.00 8,571,378.00 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 8,571,378.00 New



a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned










Form 17




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 0.00 0.00 0.0%



TOTAL, REVENUES 0.00 0.00 0.0%




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 11,600,000.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 11,600,000.00 0.00 -100.0%


To: General Fund/CSSF 7612 0.00 0.00 0.0%

To: State School Building Fund/

County School Facilities Fund 7613 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 3,028,622.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 3,028,622.00 0.00 -100.0%

OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




(a - b + c - d + e) 8,571,378.00 0.00 -100.0%


July 1 Budget (Single Adoption)Special Reserve Fund for Postemployment Benefits


Form 20




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.0%



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



a) Transfers In 8900-8929 11,800,000.00 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 11,800,000.00 0.00 -100.0%




Form 20




PercentDifference


BALANCE (C + D4) 11,800,000.00 0.00 -100.0%



a) As of July 1 - Unaudited 9791 0.00 11,800,000.00 New


c) As of July 1 - Audited (F1a + F1b) 0.00 11,800,000.00 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 11,800,000.00 New



a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned










Form 20




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 20




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660 0.00 0.00 0.0%







Form 20




PercentDifference

INTERFUND TRANSFERS



Other Authorized Interfund Transfers In 8919 11,800,000.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 11,800,000.00 0.00 -100.0%







OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




(a - b + c - d + e) 11,800,000.00 0.00 -100.0%


July 1 Budget (Single Adoption)Building Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: fund-d (Rev 04/24/2014) Page 1 Printed: 6/3/2014 4:16 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 100,000.00 100,000.00 0.0%

5) TOTAL, REVENUES 100,000.00 100,000.00 0.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 127,912.00 53,588.00 -58.1%

3) Employee Benefits 3000-3999 40,811.00 31,997.00 -21.6%


5) Services and Other Operating Expenditures 5000-5999 (4,043,623.00) 7,500.00 -100.2%

6) Capital Outlay 6000-6999 13,939,163.00 15,000,000.00 7.6%


Costs) 7400-7499 0.00 0.00 0.0%





FINANCING SOURCES AND USES (A5 - B9) (9,964,263.00) (14,993,085.00) 50.5%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 700,000.00 700,000.00 0.0%


a) Sources 8930-8979 0.00 15,000,000.00 New

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (700,000.00) 14,300,000.00 -2142.9%




Form 21




PercentDifference


BALANCE (C + D4) (10,664,263.00) (693,085.00) -93.5%



a) As of July 1 - Unaudited 9791 11,386,582.07 722,319.07 -93.7%


c) As of July 1 - Audited (F1a + F1b) 11,386,582.07 722,319.07 -93.7%


e) Adjusted Beginning Balance (F1c + F1d) 11,386,582.07 722,319.07 -93.7%



a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 722,319.07 29,234.07 -96.0%









Form 21




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE

Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.0%

Other Subventions/In-Lieu

Taxes 8576 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%

Community Redevelopment Funds

Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%

Penalties and Interest from

Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.0%

Sales



Interest 8660 100,000.00 100,000.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 100,000.00 100,000.00 0.0%

TOTAL, REVENUES 100,000.00 100,000.00 0.0%




Form 21




PercentDifference

CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 51,012.00 53,588.00 5.0%

Other Classified Salaries 2900 76,900.00 0.00 -100.0%

TOTAL, CLASSIFIED SALARIES 127,912.00 53,588.00 -58.1%

EMPLOYEE BENEFITS

STRS 3101-3102 6,012.00 0.00 -100.0%

PERS 3201-3202 6,924.00 6,132.00 -11.4%

OASDI/Medicare/Alternative 3301-3302 5,153.00 4,099.00 -20.5%


Unemployment Insurance 3501-3502 602.00 27.00 -95.5%


OPEB, Allocated 3701-3702 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 28.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 40,811.00 31,997.00 -21.6%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 9,500.00 0.00 -100.0%


Transfers of Direct Costs - Interfund 5750 (4,089,428.00) 0.00 -100.0%




Form 21




PercentDifference




TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES (4,043,623.00) 7,500.00 -100.2%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 13,801,200.00 15,000,000.00 8.7%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 137,963.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 13,939,163.00 15,000,000.00 7.6%


Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%








Form 21




PercentDifference

INTERFUND TRANSFERS







Other Authorized Interfund Transfers Out 7619 700,000.00 700,000.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 700,000.00 700,000.00 0.0%




Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale of Bonds 8951 0.00 15,000,000.00 New

Proceeds from Sale/Lease-

Purchase of Land/Buildings 8953 0.00 0.00 0.0%

Other Sources

County School Bldg Aid 8961 0.00 0.00 0.0%







Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 15,000,000.00 New

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) (700,000.00) 14,300,000.00 -2142.9%


July 1 Budget (Single Adoption)Capital Facilities FundExpenditures by Object

19 73460 0000000Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 310,000.00 205,000.00 -33.9%

5) TOTAL, REVENUES 310,000.00 205,000.00 -33.9%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 1,485,000.00 201,000.00 -86.5%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 1,485,000.00 201,000.00 -86.5%



FINANCING SOURCES AND USES (A5 - B9) (1,175,000.00) 4,000.00 -100.3%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




19 73460 0000000Form 25




PercentDifference


BALANCE (C + D4) (1,175,000.00) 4,000.00 -100.3%



a) As of July 1 - Unaudited 9791 1,281,711.21 106,711.21 -91.7%


c) As of July 1 - Audited (F1a + F1b) 1,281,711.21 106,711.21 -91.7%


e) Adjusted Beginning Balance (F1c + F1d) 1,281,711.21 106,711.21 -91.7%

2) Ending Balance, June 30 (E + F1e) 106,711.21 110,711.21 3.7%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 106,711.21 110,711.21 3.7%








19 73460 0000000Form 25




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00



19 73460 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Restricted Levies - Other



Taxes 8576 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue


Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%




Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.0%

Sales


Interest 8660 5,000.00 5,000.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 305,000.00 200,000.00 -34.4%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 310,000.00 205,000.00 -33.9%

TOTAL, REVENUES 310,000.00 205,000.00 -33.9%



19 73460 0000000Form 25




PercentDifference




CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%



EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%







19 73460 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 1,310,000.00 170,000.00 -87.0%




TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,485,000.00 201,000.00 -86.5%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 1,485,000.00 201,000.00 -86.5%



19 73460 0000000Form 25




PercentDifference

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources









(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 Budget (Single Adoption)County School Facilities Fund


Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 3,300,000.00 New

4) Other Local Revenue 8600-8799 5,000.00 0.00 -100.0%

5) TOTAL, REVENUES 5,000.00 3,300,000.00 65900.0%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 2,539,428.00 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 3,300,000.00 New


Costs) 7400-7499 0.00 0.00 0.0%





FINANCING SOURCES AND USES (A5 - B9) (2,534,428.00) 0.00 -100.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 35




PercentDifference


BALANCE (C + D4) (2,534,428.00) 0.00 -100.0%



a) As of July 1 - Unaudited 9791 2,534,428.00 0.00 -100.0%


c) As of July 1 - Audited (F1a + F1b) 2,534,428.00 0.00 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 2,534,428.00 0.00 -100.0%

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.0%







Form 35




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 3,300,000.00 New


State Sources 8587 0.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 0.00 3,300,000.00 New

OTHER LOCAL REVENUE

Sales



Interest 8660 5,000.00 0.00 -100.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 5,000.00 0.00 -100.0%

TOTAL, REVENUES 5,000.00 3,300,000.00 65900.0%




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


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


Transfers of Direct Costs - Interfund 5750 2,539,428.00 0.00 -100.0%




TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,539,428.00 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 3,300,000.00 New



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 3,300,000.00 New


Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 35




PercentDifference

INTERFUND TRANSFERS



County School Facilities Fund

From: All Other Funds 8913 0.00 0.00 0.0%











Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources









(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 Budget (Single Adoption)Special Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 295,000.00 150,000.00 -49.2%

5) TOTAL, REVENUES 295,000.00 150,000.00 -49.2%

B. EXPENDITURES




4) Books and Supplies 4000-4999 38,828.00 0.00 -100.0%


6) Capital Outlay 6000-6999 1,305,913.00 1,000,000.00 -23.4%


Costs) 7400-7499 20,000.00 0.00 -100.0%


9) TOTAL, EXPENDITURES 1,364,741.00 1,000,000.00 -26.7%



FINANCING SOURCES AND USES (A5 - B9) (1,069,741.00) (850,000.00) -20.5%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 28,400,000.00 1,735,524.00 -93.9%


a) Sources 8930-8979 44,468,094.00 0.00 -100.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 16,068,094.00 (1,735,524.00) -110.8%




Form 40




PercentDifference


BALANCE (C + D4) 14,998,353.00 (2,585,524.00) -117.2%



a) As of July 1 - Unaudited 9791 890,563.96 15,888,916.96 1684.1%


c) As of July 1 - Audited (F1a + F1b) 890,563.96 15,888,916.96 1684.1%


e) Adjusted Beginning Balance (F1c + F1d) 890,563.96 15,888,916.96 1684.1%

2) Ending Balance, June 30 (E + F1e) 15,888,916.96 13,303,392.96 -16.3%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 15,888,916.96 13,303,392.96 -16.3%









Form 40




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


State Sources 8587 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue



Sales



Interest 8660 295,000.00 150,000.00 -49.2%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 295,000.00 150,000.00 -49.2%

TOTAL, REVENUES 295,000.00 150,000.00 -49.2%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 24,276.00 0.00 -100.0%

Noncapitalized Equipment 4400 14,552.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 38,828.00 0.00 -100.0%




Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


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






TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 1,000,000.00 1,000,000.00 0.0%



Equipment 6400 305,913.00 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 1,305,913.00 1,000,000.00 -23.4%


Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service

Debt Service - Interest 7438 500.00 0.00 -100.0%

Other Debt Service - Principal 7439 19,500.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 20,000.00 0.00 -100.0%

TOTAL, EXPENDITURES 1,364,741.00 1,000,000.00 -26.7%




Form 40




PercentDifference

INTERFUND TRANSFERS









Other Authorized Interfund Transfers Out 7619 28,400,000.00 1,735,524.00 -93.9%

(b) TOTAL, INTERFUND TRANSFERS OUT 28,400,000.00 1,735,524.00 -93.9%




Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Purchase of Land/Buildings 8953 44,468,094.00 0.00 -100.0%

Other Sources









(c) TOTAL, SOURCES 44,468,094.00 0.00 -100.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 16,068,094.00 (1,735,524.00) -110.8%


July 1 Budget (Single Adoption)Bond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 10,258,494.00 10,258,494.00 0.0%

5) TOTAL, REVENUES 10,258,494.00 10,258,494.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 10,769,030.00 10,769,030.00 0.0%





FINANCING SOURCES AND USES (A5 - B9) (510,536.00) (510,536.00) 0.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference


BALANCE (C + D4) (510,536.00) (510,536.00) 0.0%



a) As of July 1 - Unaudited 9791 9,797,835.00 9,287,299.00 -5.2%


c) As of July 1 - Audited (F1a + F1b) 9,797,835.00 9,287,299.00 -5.2%


e) Adjusted Beginning Balance (F1c + F1d) 9,797,835.00 9,287,299.00 -5.2%

2) Ending Balance, June 30 (E + F1e) 9,287,299.00 8,776,763.00 -5.5%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 9,287,299.00 8,776,763.00 -5.5%









Form 51




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE


Voted Indebtedness Levies



Taxes 8572 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue


Voted Indebtedness Levies

Secured Roll 8611 9,750,471.00 9,750,471.00 0.0%

Unsecured Roll 8612 128,502.00 128,502.00 0.0%

Prior Years' Taxes 8613 307,891.00 307,891.00 0.0%

Supplemental Taxes 8614 65,010.00 65,010.00 0.0%


Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.0%

Interest 8660 6,620.00 6,620.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 10,258,494.00 10,258,494.00 0.0%

TOTAL, REVENUES 10,258,494.00 10,258,494.00 0.0%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 6,950,832.00 6,950,832.00 0.0%

Bond Interest and Other Service

Charges 7434 3,818,198.00 3,818,198.00 0.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 10,769,030.00 10,769,030.00 0.0%





Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 Budget (Single Adoption)Self-Insurance FundExpenses by Object

19 73460 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: fund-e (Rev 03/13/2014) Page 1 Printed: 6/3/2014 4:23 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 15,000.00 0.00 -100.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENSES 15,000.00 0.00 -100.0%


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (15,000.00) 0.00 -100.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




19 73460 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) (15,000.00) 0.00 -100.0%

F. NET POSITION

1) Beginning Net Position

a) As of July 1 - Unaudited 9791 45,264.83 30,264.83 -33.1%


c) As of July 1 - Audited (F1a + F1b) 45,264.83 30,264.83 -33.1%


e) Adjusted Beginning Net Position (F1c + F1d) 45,264.83 30,264.83 -33.1%

2) Ending Net Position, June 30 (E + F1e) 30,264.83 30,264.83 0.0%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 30,264.83 30,264.83 0.0%



19 73460 0000000Form 67




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets

a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







19 73460 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities

a) Net OPEB Obligation 9664 0.00

b) Compensated Absences 9665 0.00

c) COPs Payable 9666 0.00

d) Capital Leases Payable 9667 0.00

e) Lease Revenue Bonds Payable 9668 0.00

f) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30

(G10 + H2) - (I7 + J2) 0.00



19 73460 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 0.00 0.00 0.0%


Fees and Contracts

In-District Premiums/

Contributions 8674 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue







19 73460 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%



CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES







19 73460 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES



Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 15,000.00 0.00 -100.0%





TOTAL, SERVICES AND OTHER OPERATING EXPENSES 15,000.00 0.00 -100.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 15,000.00 0.00 -100.0%



19 73460 0000000Form 67




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


2014-15 July 1 Budget (Single Adoption)AVERAGE DAILY ATTENDANCE 19 73460 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: ada (Rev 04/29/2014) Page 1 of 1 Printed: 6/10/2014 4:51 PM

2013-14 Estimated Actuals 2014-15 Budget2014-15 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

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) 14,278.67 14,278.67 14,269.33 14,278.67 14,278.67 14,278.67 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) 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) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 14,278.67 14,278.67 14,269.33 14,278.67 14,278.67 14,278.67 5. District Funded County Program ADA

a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class 50.92 50.92 50.92 c. Special Education-NPS/LCI 3.02 3.02 3.02 d. Special Education Extended Year-NPS/LCI e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools 6.12 6.12 6.12 f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 60.06 60.06 60.06 0.00 0.00 0.00 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 14,338.73 14,338.73 14,329.39 14,278.67 14,278.67 14,278.67 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)


July 1 Budget (Single Adoption)2013-14 Estimated Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 73460 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cea (Rev 01/31/2014) Page 1 of 1 Printed: 6/10/2014 4:58 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 58,232,641.00 301 37,000.00 303 58,195,641.00 305 1,342,572.00 307 56,853,069.00 309

2000 - Classified Salaries 14,716,175.00 311 201,163.00 313 14,515,012.00 315 867,339.00 317 13,647,673.00 319

3000 - Employee Benefits(Excluding 3800) 24,569,583.00 321 750,922.00 323 23,818,661.00 325 842,254.00 327 22,976,407.00 329

4000 - Books, SuppliesEquip Replace. (6500) 4,664,851.00 331 43,881.00 333 4,620,970.00 335 1,398,032.81 337 3,222,937.19 339

5000 - Services. . . &7300 - Indirect Costs 7,347,807.00 341 27,810.00 343 7,319,997.00 345 1,264,799.00 347 6,055,198.00 349

TOTAL 108,470,281.00 365 TOTAL 102,755,284.19 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 48,097,424.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2100 2,129,616.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3101 & 3102 3,817,675.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3201 & 3202 264,134.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3301 & 3302 840,645.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3401 & 3402 8,194,019.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 560,540.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3601 & 3602 998,841.00 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3751 & 3752 0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3901 & 3902 1,321,600.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66,224,494.00 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00 396

b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66,224,494.00 397

15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64.45%

16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.

1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%

2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64.45%

3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00%

4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102,755,284.19

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 73460 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: ceb (Rev 01/31/2014) Page 1 of 1 Printed: 6/10/2014 4:59 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - CertificatedSalaries 59,265,605.00 301 38,500.00 303 59,227,105.00 305 1,256,394.00 307 57,970,711.00 309

2000 - Classified Salaries 15,628,348.00 311 201,499.00 313 15,426,849.00 315 862,319.00 317 14,564,530.00 319

3000 - Employee Benefits(Excluding 3800) 26,501,459.00 321 748,061.00 323 25,753,398.00 325 936,243.00 327 24,817,155.00 329

4000 - Books, SuppliesEquip Replace. (6500) 4,459,548.00 331 110,000.00 333 4,349,548.00 335 1,647,914.00 337 2,701,634.00 339

5000 - Services. . . &7300 - Indirect Costs 6,540,560.00 341 37,800.00 343 6,502,760.00 345 1,182,451.00 347 5,320,309.00 349

TOTAL 111,259,660.00 365 TOTAL 105,374,339.00 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in

Nonpublic Schools (Function 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Section 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1100 48,978,695.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2100 2,670,075.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3101 & 3102 4,684,189.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3201 & 3202 302,590.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3301 & 3302 895,182.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3401 & 3402 9,610,726.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 31,509.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3601 & 3602 1,025,940.00 392

9. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3751 & 3752 0.00

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3901 & 3902 370,839.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68,569,745.00 395

12. Less: Teacher and Instructional Aide Salaries and

Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00

13a. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00 396

b. Less: Teacher and Instructional Aide Salaries and

Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68,569,745.00 397

15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65.07%

16. District is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.

1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%

2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65.07%

3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00%

4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105,374,339.00

5. Deficiency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00



Schedule of Long-Term Liabilities19 73460 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: debt (Rev 01/28/2014) Page 1 of 1 Printed: 6/10/2014 4:59 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts Due WithinOne Year

Governmental Activities:

General Obligation Bonds Payable 136,887,845.00 1,186,475.00 138,074,320.00 7,056,389.00 131,017,931.00 7,343,012.00

State School Building Loans Payable 0.00 0.00

Certificates of Participation Payable 0.00 0.00

Capital Leases Payable 1,074,966.00 (27,064.00) 1,047,902.00 184,922.00 862,980.00 178,328.00

Lease Revenue Bonds Payable 0.00 0.00

Other General Long-Term Debt 1,950,983.00 1,950,983.00 991,989.00 958,994.00 479,497.00

Net OPEB Obligation 2,630,275.00 275,333.00 2,905,608.00 950,783.00 282,468.00 3,573,923.00 282,468.00

Compensated Absences Payable 1,438,159.00 82,408.00 1,520,567.00 1,520,567.00

Governmental activities long-term liabilities 143,982,228.00 1,517,152.00 145,499,380.00 950,783.00 8,515,768.00 137,934,395.00 8,283,305.00

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00

State School Building Loans Payable 0.00 0.00

Certificates of Participation Payable 0.00 0.00

Capital Leases Payable 0.00 0.00

Lease Revenue Bonds Payable 0.00 0.00

Other General Long-Term Debt 0.00 0.00

Net OPEB Obligation 0.00 0.00

Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Indirect Cost Rate Worksheet19 73460 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 6/10/2014 5:00 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) 2,255,091.00

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. 63,703.00

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.

Contracted general administrative services expense represents fees paid to non-employee contractors includingcomputer related, school innovations, and other contracated services.

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) 94,587,858.00

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) 2.45%

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. 1,464,794.00

Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required)

Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to

unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be

moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00




Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs

1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 1,699,677.00

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 683,697.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

59,726.00 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) 312,944.50

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) 1,464,794.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00

8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 4,220,838.50

9. Carry-Forward Adjustment (Part IV, Line F) (835,770.54)

10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 3,385,067.96

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 70,427,023.00

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 12,097,084.00

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 10,189,046.00

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 365,414.00

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 287,889.00

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) 1,025,515.00 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) 175,686.00

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) 12,460,300.50

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) 1,464,794.00

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) 0.00

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 1,819,031.00

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 4,477,411.00

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) 111,859,605.50

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) 3.77%

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) 3.03%




Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect

cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates

the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the

approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for

use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs,

or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than

the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 4,220,838.50

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year (201,902.16)

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 (4.34%) times Part III, Line B18); zero if negative 0.00

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of

(approved indirect cost rate (4.34%) times Part III, Line B18) or (the highest rate used to

recover costs from any program (15.66%) times Part III, Line B18); zero if positive (835,770.54)

D. Preliminary carry-forward adjustment (Line C1 or C2) (835,770.54)

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: 3.03%

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward

adjustment ($-417,885.27) is applied to the current year calculation and the remainder

($-417,885.27) is deferred to one or more future years: 3.40%

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward

adjustment ($-278,590.18) is applied to the current year calculation and the remainder

($-557,180.36) is deferred to one or more future years: 3.52%

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) (835,770.54)



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

19 73460 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: lot (Rev 05/16/2013) Page 1 of 1 Printed: 6/10/2014 5:00 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR

1. Adjusted Beginning Fund Balance 9791-9795 0.00 454,722.81 454,722.81

2. State Lottery Revenue 8560 1,974,080.00 477,600.00 2,451,680.00

3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00

5. Contributions from Unrestricted

Resources (Total must be zero) 8980 0.00 0.00

6. Total Available

(Sum Lines A1 through A5) 1,974,080.00 0.00 932,322.81 2,906,402.81

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries 1000-1999 1,003,124.00 1,003,124.00

2. Classified Salaries 2000-2999 0.00 0.00

3. Employee Benefits 3000-3999 308,685.00 308,685.00

4. Books and Supplies 4000-4999 0.00 932,322.81 932,322.81

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 662,271.00 662,271.00

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800

6. Capital Outlay 6000-6999 0.00 0.00

7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools

7211,7212,7221,7222,7281,7282 0.00 0.00

b. To JPAs and All Others 7213,7223,7283,7299 0.00 0.00

9. Transfers of Indirect Costs 7300-7399

10. Debt Service 7400-7499 0.00 0.00

11. All Other Financing Uses 7630-7699 0.00 0.00

12. Total Expenditures and Other Financing Uses

(Sum Lines B1 through B11 ) 1,974,080.00 0.00 932,322.81 2,906,402.81

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 0.00 0.00

D. COMMENTS:

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

*Pursuant to Government Code Section 8880.4(a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the

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



Multiyear ProjectionsUnrestricted/Restricted

19 73460 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: myp (Rev 03/21/2014) Page 1 Printed: 6/10/2014 5:02 PM

DescriptionObjectCodes

2014-15Budget

(Form 01)(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 99,738,305.00 7.10% 106,823,748.00 3.37% 110,422,999.00

2. Federal Revenues 8100-8299 3,285,185.00 0.00% 3,285,185.00 0.00% 3,285,185.00

3. Other State Revenues 8300-8599 4,643,294.00 0.00% 4,643,294.00 0.00% 4,643,294.00

4. Other Local Revenues 8600-8799 9,988,092.00 0.00% 9,988,092.00 0.00% 9,988,092.00

5. Other Financing Sources

a. Transfers In 8900-8929 2,435,524.00 -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

6. Total (Sum lines A1 thru A5c) 120,090,400.00 3.87% 124,740,319.00 2.89% 128,339,570.00


1. Certificated Salaries

a. Base Salaries 59,265,605.00 60,365,605.00

b. Step & Column Adjustment 1,100,000.00 1,100,000.00

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 59,265,605.00 1.86% 60,365,605.00 1.82% 61,465,605.00

2. Classified Salaries

a. Base Salaries 15,628,348.00 15,928,348.00

b. Step & Column Adjustment 300,000.00 350,000.00

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 15,628,348.00 1.92% 15,928,348.00 2.20% 16,278,348.00

3. Employee Benefits 3000-3999 26,501,459.00 4.86% 27,788,232.00 6.74% 29,661,006.00

4. Books and Supplies 4000-4999 4,431,348.00 6.77% 4,731,348.00 0.00% 4,731,348.00

5. Services and Other Operating Expenditures 5000-5999 6,847,950.00 9.42% 7,492,950.00 1.67% 7,617,950.00

6. Capital Outlay 6000-6999 148,749.00 0.00% 148,749.00 0.00% 148,749.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 3,563,830.00 0.00% 3,563,830.00 0.00% 3,563,830.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (307,390.00) 0.00% (307,390.00) 0.00% (307,390.00)

9. Other Financing Uses

a. Transfers Out 7600-7629 500,000.00 0.00% 500,000.00 0.00% 500,000.00

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

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 116,579,899.00 3.12% 120,211,672.00 2.87% 123,659,446.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) 3,510,501.00 4,528,647.00 4,680,124.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 9,325,865.92 12,836,366.92 17,365,013.92

2. Ending Fund Balance (Sum lines C and D1) 12,836,366.92 17,365,013.92 22,045,137.92

3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 568,657.00 568,657.00 568,657.00

b. Restricted 9740 1,637,675.68 1,637,675.68 1,637,675.68

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 7,132,637.00 11,552,330.24 16,129,021.24

d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 3,497,397.24 3,606,351.00 3,709,784.00

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 12,836,366.92 17,365,013.92 22,045,137.92



Multiyear ProjectionsUnrestricted/Restricted

19 73460 0000000Form MYP


DescriptionObjectCodes

2014-15Budget

(Form 01)(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 3,497,397.24 3,606,351.00 3,709,784.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00

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


b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00


3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 3,497,397.24 3,606,351.00 3,709,784.00

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

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? No

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 0.00 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form A, Estimated P-2 ADA column, lines A4, C1, and C2e; enter projections) 14,278.67 14,278.67 14,278.67

3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11) 116,579,899.00 120,211,672.00 123,659,446.00

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

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 116,579,899.00 120,211,672.00 123,659,446.00

d. Reserve Standard Percentage Level

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

e. Reserve Standard - By Percent (Line F3c times F3d) 3,497,396.97 3,606,350.16 3,709,783.38

f. Reserve Standard - By Amount

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

g. Reserve Standard (Greater of Line F3e or F3f) 3,497,396.97 3,606,350.16 3,709,783.38

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



Multiyear ProjectionsUnrestricted

19 73460 0000000Form MYP


Description

Object

Codes

2014-15

Budget

(Form 01)

(A)

%

Change

(Cols. C-A/A)

(B)

2015-16

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2016-17

Projection

(E)





2. Federal Revenues 8100-8299 0.00 0.00% 0.00 0.00% 0.00


4. Other Local Revenues 8600-8799 950,689.00 0.00% 950,689.00 0.00% 950,689.00


a. Transfers In 8900-8929 2,435,524.00 -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 (5,509,468.00) 9.45% (6,029,971.00) 1.05% (6,093,509.00)




a. Base Salaries 51,479,131.00 52,579,131.00

b. Step & Column Adjustment 1,100,000.00 1,100,000.00

c. Cost-of-Living Adjustment

d. Other Adjustments



a. Base Salaries 11,997,325.00 12,297,325.00

b. Step & Column Adjustment 300,000.00 350,000.00







6. Capital Outlay 6000-6999 48,800.00 0.00% 48,800.00 0.00% 48,800.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 (920,517.00) 0.00% (920,517.00) 0.00% (920,517.00)


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)



(Line A6 minus line B11) 3,510,501.00 4,528,647.00 4,680,124.00

D. FUND BALANCE




a. Nonspendable 9710-9719 568,657.00 568,657.00 568,657.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 7,132,637.00 11,552,330.24 16,129,021.24

d. Assigned 9780 0.00 0.00


1. Reserve for Economic Uncertainties 9789 3,497,397.24 3,606,351.00 3,709,784.00






Multiyear ProjectionsUnrestricted

19 73460 0000000Form MYP


Description

Object

Codes

2014-15

Budget

(Form 01)

(A)

%

Change

(Cols. C-A/A)

(B)

2015-16

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2016-17

Projection

(E)


1. General Fund


b. Reserve for Economic Uncertainties 9789 3,497,397.24 3,606,351.00 3,709,784.00


(Enter reserve projections for subsequent years 1 and 2

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


a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 3,497,397.24 3,606,351.00 3,709,784.00

F. ASSUMPTIONS

Please 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

19 73460 0000000Form MYP


Description

Object

Codes

2014-15

Budget

(Form 01)

(A)

%

Change

(Cols. C-A/A)

(B)

2015-16

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2016-17

Projection

(E)





2. Federal Revenues 8100-8299 3,285,185.00 0.00% 3,285,185.00 0.00% 3,285,185.00


4. Other Local Revenues 8600-8799 9,037,403.00 0.00% 9,037,403.00 0.00% 9,037,403.00


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 5,509,468.00 9.45% 6,029,971.00 1.05% 6,093,509.00




a. Base Salaries 7,786,474.00 7,786,474.00

b. Step & Column Adjustment





a. Base Salaries 3,631,023.00 3,631,023.00

b. Step & Column Adjustment







6. Capital Outlay 6000-6999 99,949.00 0.00% 99,949.00 0.00% 99,949.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 613,127.00 0.00% 613,127.00 0.00% 613,127.00


a. Transfers Out 7600-7629 500,000.00 0.00% 500,000.00 0.00% 500,000.00

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

10. Other Adjustments (Explain in Section F below)



(Line A6 minus line B11) 0.00 0.00 0.00

D. FUND BALANCE




a. Nonspendable 9710-9719 0.00

b. Restricted 9740 1,637,675.68 1,637,675.68 1,637,675.68

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780


1. Reserve for Economic Uncertainties 9789






Multiyear ProjectionsRestricted

19 73460 0000000Form MYP


Description

Object

Codes

2014-15

Budget

(Form 01)

(A)

%

Change

(Cols. C-A/A)

(B)

2015-16

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2016-17

Projection

(E)


1. General Fund



c. Unassigned/Unappropriated 9790

(Enter reserve projections for subsequent years 1 and 2

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




c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)

F. ASSUMPTIONS

Please 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.



No Child Left Behind Maintenance of Effort Expenditures19 73460 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: ncmoe (Rev 04/08/2014) Page 1 Printed: 6/10/2014 5:03 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2013-14Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 116,327,235.00

B. Less all federal expenditures not allowed for MOE

(Resources 3000-5999, except 3385) All All 1000-7999 3,119,569.00

C. Less state and local expenditures not allowed for MOE:

(All resources, except federal as identified in Line B)

1. Community Services All 5000-5999 1000-7999 287,889.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 1,531,082.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 500,000.00

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 0.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 100,000.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not

allowed for MOE calculation

(Sum lines C1 through C9) 2,418,971.00

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 400,526.00

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) 111,189,221.00

F. Charter school expenditure adjustments (From Section IV) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 111,189,221.00




Form NCMOE


Section II - Expenditures Per ADA

2013-14Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A4, C1, and C2e)

14,278.67

B. Charter school ADA adjustments (From Section IV) 0.00

C. Adjusted total ADA (Lines A plus B) 14,278.67

D. Expenditures per ADA (Line I.G divided by Line II.C) 7,787.09

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

101,796,971.43 7,097.261. 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) 101,796,971.43 7,097.26

B. Required effort (Line A.2 times 90%) 91,617,274.29 6,387.53

C. Current year expenditures (Line I.G and Line II.D) 111,189,221.00 7,787.09

D. MOE deficiency amount, if any (Line B minus Line C)

(If negative, then zero) 0.00 0.00

E. MOE determination

(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero

(Line D divided by Line B)

(Funding under NCLB covered programs in FY 2015-16 may

be reduced by the lower of the two percentages) 0.00% 0.00%




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



Special Education Revenue Allocations(Optional)

19 73460 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: sea (Rev 02/19/2014) Page 1 of 2 Printed: 6/10/2014 5:04 PM

Description 2013-14 Actual 2014-15 Budget % Diff.

SELPA Name: East San Gabriel Valley (DX)

Date allocation plan approved by SELPA governance:

I. TOTAL SELPA REVENUES

A. Base Plus Taxes and Excess ERAF

1. Base Apportionment 41,524,805.00 54,402,630.00 31.01%

2. Local Special Education Property Taxes 10,906,334.00 0.00 -100.00%

3. Applicable Excess ERAF 0.00 0.00 0.00%

4. Total Base Apportionment, Taxes, and Excess ERAF 52,431,139.00 54,402,630.00 3.76%

B. COLA Apportionment 859,799.00 478,001.00 -44.41%C. Growth Apportionment or Declining ADA Adjustment (663,775.00) (41,611.00) -93.73%D. Subtotal (Sum lines A.4, B, and C) 52,627,163.00 54,839,020.00 4.20%E. Program Specialist/Regionalized Services for NSS Apportionment 0.00 0.00 0.00%F. Low Incidence Materials, Services, and Career Technical

Education Apportionment 212,793.00 204,000.00 -4.13%

G. Out of Home Care Apportionment 5,447,848.00 5,494,602.00 0.86%H. Extraordinary Cost Pool for NPS/LCI and NSS Mental Health

Services Apportionment 0.00 0.00 0.00%I. Adjustment for NSS with Declining Enrollment 0.00 0.00 0.00%

J. Grand Total Apportionment, Taxes and Excess ERAF(Sum lines D through I) 58,287,804.00 60,537,622.00 3.86%

K. Mental Health Apportionment 7,528,661.00 7,364,394.00 -2.18%L. Federal IDEA Local Assistance Grants - Preschool 17,135,213.00 17,991,974.00 5.00%M. Federal IDEA - Section 619 Preschool 427,478.00 427,478.00 0.00%N. Other Federal Discretionary Grants 833,343.00 860,556.00 3.27%O. Other Adjustments 36,029.00 0.00 -100.00%

P. Total SELPA Revenues (Sum lines J through O) 84,248,528.00 87,182,024.00 3.48%



Special Education Revenue Allocations(Optional)

19 73460 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: sea (Rev 02/19/2014) Page 2 of 2 Printed: 6/10/2014 5:04 PM

Description 2013-14 Actual 2014-15 Budget % Diff.

II. ALLOCATION TO SELPA MEMBERS

Covina-Valley Unified (DX00) 10,968,922.00 11,366,328.00 3.62%

Azusa Unified (DX01) 8,029,518.00 8,586,569.00 6.94%

Baldwin Park Unified (DX02) 12,214,660.00 12,866,151.00 5.33%

Bassett Unified (DX03) 3,491,594.00 3,617,546.00 3.61%

Bonita Unified (DX04) 9,774,991.00 10,213,329.00 4.48%

Charter Oak Unified (DX05) 4,132,130.00 4,277,638.00 3.52%

Claremont Unified (DX06) 5,105,659.00 5,417,133.00 6.10%

Glendora Unified (DX08) 5,913,735.00 6,225,083.00 5.26%

Walnut Valley Unified (DX10) 9,818,203.00 10,313,176.00 5.04%

West Covina Unified (DX11) 8,975,607.00 9,827,917.00 9.50%

Los Angeles County Office of Education (DX15) 1,499,340.00 0.00 -100.00%

Options for Youth-San Bernardino (DXA05) 381,944.00 392,619.00 2.79%

iQ Academy California-Los Angeles (DXA06) 207,371.00 211,610.00 2.04%

Opportunities for Learning - Baldwin Park (DXA1) 951,364.00 974,277.00 2.41%

School of Arts and Enterprise (DXA2) 364,158.00 394,245.00 8.26%

San Jose Charter Academy (DXA3) 814,093.00 852,070.00 4.66%

Opportunities For Learning - Baldwin Park II (DXA4) 1,605,239.00 1,646,333.00 2.56%Total Allocations (Sum all lines in Section II) (Amount mustequal Line I.P )

84,248,528.00 87,182,024.00 3.48%

PreparerName: Michelle Dela Cruz

Title: Financial Operations Analyst

Phone: 616-966-1679


July 1 Budget (Single Adoption)2014-15

General FundSpecial Education Revenue Allocations

Setup

19 73460 0000000Form SEAS

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: seas (Rev 02/09/2007) Page 1 of 1 Printed: 6/10/2014 5:04 PM

Current LEA: 19-73460-0000000 Walnut Valley Unified

Selected SELPA: DX

(Enter a SELPA IDfrom the list belowthen save and close)

POTENTIAL SELPAS FOR THIS LEA DATE APPROVED

ID SELPA-TITLE (from Form SEA)

DX East San Gabriel Valley



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 73460 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: siaa (Rev 04/08/2013) Page 1 of 2 Printed: 6/10/2014 5:04 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350

Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND

Expenditure Detail 0.00 (25,200.00) 0.00 (271,145.00)

Other Sources/Uses Detail 3,728,622.00 500,000.00

Fund Reconciliation 0.00 0.00

09 CHARTER SCHOOLS SPECIAL REVENUE FUND

Expenditure Detail 0.00 0.00 0.00 0.00

Other Sources/Uses Detail 0.00 0.00


10 SPECIAL EDUCATION PASS-THROUGH FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

11 ADULT EDUCATION FUND




12 CHILD DEVELOPMENT FUND

Expenditure Detail 15,200.00 0.00 74,546.00 0.00



13 CAFETERIA SPECIAL REVENUE FUND

Expenditure Detail 0.00 0.00 196,599.00 0.00



14 DEFERRED MAINTENANCE FUND

Expenditure Detail 250,000.00 0.00

Other Sources/Uses Detail 5,500,000.00 0.00


15 PUPIL TRANSPORTATION EQUIPMENT FUND

Expenditure Detail 0.00 0.00



17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail

Other Sources/Uses Detail 11,600,000.00 3,028,622.00


18 SCHOOL BUS EMISSIONS REDUCTION FUND




19 FOUNDATION SPECIAL REVENUE FUND


Other Sources/Uses Detail 0.00


20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail

Other Sources/Uses Detail 11,800,000.00 0.00


21 BUILDING FUND

Expenditure Detail 0.00 (4,089,428.00)

Other Sources/Uses Detail 0.00 700,000.00


25 CAPITAL FACILITIES FUND

Expenditure Detail 1,310,000.00 0.00



30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND




35 COUNTY SCHOOL FACILITIES FUND

Expenditure Detail 2,539,428.00 0.00



40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS


Other Sources/Uses Detail 0.00 28,400,000.00


49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS




51 BOND INTEREST AND REDEMPTION FUND

Expenditure Detail



52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS

Expenditure Detail



53 TAX OVERRIDE FUND

Expenditure Detail



56 DEBT SERVICE FUND

Expenditure Detail



57 FOUNDATION PERMANENT FUND




61 CAFETERIA ENTERPRISE FUND







19 73460 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: siaa (Rev 04/08/2013) Page 2 of 2 Printed: 6/10/2014 5:04 PM


Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND




63 OTHER ENTERPRISE FUND




66 WAREHOUSE REVOLVING FUND




67 SELF-INSURANCE FUND




71 RETIREE BENEFIT FUND

Expenditure Detail



73 FOUNDATION PRIVATE-PURPOSE TRUST FUND




76 WARRANT/PASS-THROUGH FUND

Expenditure Detail



95 STUDENT BODY FUND

Expenditure Detail



TOTALS 4,114,628.00 (4,114,628.00) 271,145.00 (271,145.00) 32,628,622.00 32,628,622.00 0.00 0.00




19 73460 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: siab (Rev 04/08/2013) Page 1 of 2 Printed: 6/10/2014 5:05 PM


Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350



Other Funds9310

Other Funds9610

01 GENERAL FUND

Expenditure Detail 0.00 (185,200.00) 0.00 (307,390.00)

Other Sources/Uses Detail 2,435,524.00 500,000.00

Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND



Fund Reconciliation

10 SPECIAL EDUCATION PASS-THROUGH FUND

Expenditure Detail


Fund Reconciliation

11 ADULT EDUCATION FUND



Fund Reconciliation

12 CHILD DEVELOPMENT FUND

Expenditure Detail 15,200.00 0.00 74,546.00 0.00


Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND

Expenditure Detail 0.00 0.00 232,844.00 0.00


Fund Reconciliation

14 DEFERRED MAINTENANCE FUND


Other Sources/Uses Detail 500,000.00 0.00

Fund Reconciliation

15 PUPIL TRANSPORTATION EQUIPMENT FUND



Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail


Fund Reconciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND



Fund Reconciliation

19 FOUNDATION SPECIAL REVENUE FUND



Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail


Fund Reconciliation

21 BUILDING FUND


Other Sources/Uses Detail 0.00 700,000.00

Fund Reconciliation

25 CAPITAL FACILITIES FUND

Expenditure Detail 170,000.00 0.00


Fund Reconciliation

30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND



Fund Reconciliation

35 COUNTY SCHOOL FACILITIES FUND



Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS


Other Sources/Uses Detail 0.00 1,735,524.00

Fund Reconciliation

49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS



Fund Reconciliation

51 BOND INTEREST AND REDEMPTION FUND

Expenditure Detail


Fund Reconciliation

52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS

Expenditure Detail


Fund Reconciliation

53 TAX OVERRIDE FUND

Expenditure Detail


Fund Reconciliation

56 DEBT SERVICE FUND

Expenditure Detail


Fund Reconciliation

57 FOUNDATION PERMANENT FUND



Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND



Fund Reconciliation




19 73460 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: siab (Rev 04/08/2013) Page 2 of 2 Printed: 6/10/2014 5:05 PM


Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND



Fund Reconciliation

63 OTHER ENTERPRISE FUND



Fund Reconciliation

66 WAREHOUSE REVOLVING FUND



Fund Reconciliation

67 SELF-INSURANCE FUND



Fund Reconciliation

71 RETIREE BENEFIT FUND

Expenditure Detail


Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND



Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND

Expenditure Detail


Fund Reconciliation

95 STUDENT BODY FUND

Expenditure Detail


Fund Reconciliation

TOTALS 185,200.00 (185,200.00) 307,390.00 (307,390.00) 2,935,524.00 2,935,524.00


2014-15 July 1 Budget (Single Adoption)General Fund

School District Criteria and Standards Review19 73460 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2014.1.0File: cs-a (Rev 04/24/2014) Page 1 of 27 Printed: 6/11/2014 8:45 AM

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

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4, C1, and C2e): 14,279

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Second and Third Prior Years, enter data in the Revenue Limit Funded ADA, Original Budget column. All other data are extracted.

¹For the First prior Year, enter the earliest estimate of the District and Charter School Regular Funded ADA in the Original Budget column.

Revenue Limit (Funded) ADA/Estimated Funded ADA

Original Budget Estimated/Unaudited Actuals ADA Variance Level

(Form RL, Line 5c [5b]) (Form RL, Line 5c [5b]) (If Budget is greater

Fiscal Year (Form A, Lines A6, C1, and C2e) (Form A, Lines A6, C1, and C2e) than Actuals, else N/A) Status

Third Prior Year (2011-12) 14,532.41 14,448.07 0.6% Met

Second Prior Year (2012-13) 14,440.32 14,446.71 N/A Met

First Prior Year (2013-14)¹ 14,411.72 14,329.39 0.6% Met

Budget Year (2014-15) 14,278.67

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 been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over


District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are

extracted or calculated.

Enrollment Variance Level

Enrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) Status

Third Prior Year (2011-12) 14,660 14,658 0.0% Met

Second Prior Year (2012-13) 14,661 14,661 0.0% Met

First Prior Year (2013-14) 14,631 14,636 N/A Met

Budget Year (2014-15) 14,575

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:


1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 01CS


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal yearshas 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: All data are extracted or calculated.

P-2 ADA

Estimated/Unaudited Actuals Enrollment

(Form A, Lines 3, 6, and 25) CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4,C1, and C2e) (Criterion 2, Item 2A) of ADA to Enrollment

Third Prior Year (2011-12) 14,361 14,658 98.0%

Second Prior Year (2012-13) 14,327 14,661 97.7%

First Prior Year (2013-14) 14,279 14,636 97.6%

Historical Average Ratio: 97.8%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 98.3%

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

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

Enter data in the Enrollment column for the two subsequent years. All other data are extracted or calculated.

Estimated P-2 ADA

Budget Enrollment

(Form A, Lines A4,C1, and C2e) Budget/Projected

Fiscal Year (Form MYP, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Budget Year (2014-15) 14,279 14,575 98.0% Met

1st Subsequent Year (2015-16) 14,279 14,575 98.0% Met

2nd Subsequent Year (2016-17) 14,279 14,575 98.0% Met

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


1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


4. CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from theprior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recoverytarget payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plusor minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than thedistrict's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied totheir LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies.

LCFF Revenue Standard selected: LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter LCFF Target amounts for the budget and two subsequent fiscal years.Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated.Enter data for Steps 2a through 2d. All other data is calculated.

Projected LCFF Revenue

Has the District reached its LCFFIf Yes, then COLA amount in Line 2b2 is used in Line 2e Total calculation.If No, then Gap Funding in Line 2c is used in Line 2e Total calculation.

target funding level? No

Budget Year 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

LCFF Target (Reference Only) 120,095,193.00 122,690,167.00 125,281,443.00

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

Step 1 - Change in Population (2013-14) (2014-15) (2015-16) (2016-17)

a. ADA (Funded)

(Form A, lines A6, C1, and C2e) 14,329.39 14,278.67

b. Prior Year ADA (Funded) 14,329.39 14,278.67 0.00

c. Difference (Step 1a minus Step 1b) (50.72) (14,278.67) 0.00

d. Percent Change Due to Population

(Step 1c divided by Step 1b) -0.35% -100.00% 0.00%

Step 2 - Change in Funding Level

a. Prior Year LCFF Funding 92,010,713.00 99,738,305.00 110,422,999.00

b1. COLA percentage (if district is at target) Not Applicable

b2. COLA amount (proxy for purposes of thiscriterion) Not Applicable 0.00 0.00 0.00

c. Gap Funding (if district is not at target) 3,606,576.00 7,940,149.00 3,599,251.00d. Economic Recovery Target Funding

(current year increment)

e. Total (Lines 2b2 or 2c, as applicable, plus Line 2d) 3,606,576.00 7,940,149.00 3,599,251.00

f. Percent Change Due to Funding Level

(Step 2e divided by Step 2a) 3.92% 7.96% 3.26%

Step 3 - Total Change in Population and Funding Level

(Step 1d plus Step 2f) 3.57% -92.04% 3.26%

LCFF Revenue Standard (Step 3, plus/minus 1%): 2.57% to 4.57% -93.04% to -91.04% 2.26% to 4.26%




Form 01CS


4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue


(2013-14) (2014-15) (2015-16) (2016-17)

Projected Local Property Taxes

(Form 01, Objects 8021 - 8089) 19,935,303.00 16,265,295.00 16,265,295.00 16,265,295.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change from

previous year, plus/minus 1%): N/A N/A N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School


Necessary Small School District Projected LCFF Revenue


(2014-15) (2015-16) (2016-17)

Necessary Small School Standard

(Gap Funding or COLA, plus Economic Recovery Target Payment, Step 2f,plus/minus 1%): N/A N/A N/A

4B. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.


(2013-14) (2014-15) (2015-16) (2016-17)

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089) 92,010,815.00 99,738,305.00 106,823,748.00 110,422,999.00

District's Projected Change in LCFF Revenue: 8.40% 7.10% 3.37%

LCFF Revenue Standard: 2.57% to 4.57% -93.04% to -91.04% 2.26% to 4.26%

Status: Not Met Not Met Met

4C. Comparison of District LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected change in LCFF revenue is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s)exceed the standard(s) and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


Due to Hold Harmless Gap Funding calculation.




Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or thedistrict'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 revenues thatwere 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


Estimated/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) 79,149,472.91 88,428,532.55 89.5%

Second Prior Year (2012-13) 77,966,649.69 86,958,394.52 89.7%

First Prior Year (2013-14) 83,582,514.00 94,024,233.00 88.9%

Historical Average Ratio: 89.4%


(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 reserve standard percentage): 86.4% to 92.4% 86.4% to 92.4% 86.4% to 92.4%

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

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not,

enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted

(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Budget Year (2014-15) 85,973,216.00 95,389,163.00 90.1% Met

1st Subsequent Year (2015-16) 88,659,989.00 98,410,936.00 90.1% Met

2nd Subsequent Year (2016-17) 91,982,763.00 101,748,710.00 90.4% Met

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


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

Explanation:





Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,

and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by morethan the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges



(2014-15) (2015-16) (2016-17)

1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3): 3.57% -92.04% 3.26%

2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -6.43% to 13.57% -102.04% to -82.04% -6.74% to 13.26%

3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -1.43% to 8.57% -97.04% to -87.04% -1.74% to 8.26%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent

years. All other data are extracted or calculated.

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

Percent Change Change Is Outside

Object Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)

First Prior Year (2013-14) 3,129,569.00

Budget Year (2014-15) 3,285,185.00 4.97% No

1st Subsequent Year (2015-16) 3,285,185.00 0.00% Yes

2nd Subsequent Year (2016-17) 3,285,185.00 0.00% No

Explanation:

(required if Yes)

Anticipate flat Federal funding in two subsequent budget years.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)

First Prior Year (2013-14) 6,873,849.00

Budget Year (2014-15) 4,643,294.00 -32.45% Yes



Explanation:

(required if Yes)

Common Core Funding in 2013-14 only.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)

First Prior Year (2013-14) 10,604,878.00

Budget Year (2014-15) 9,988,092.00 -5.82% Yes



Explanation:

(required if Yes)

Local revenues in first prior year 2013-14 include all local donations received by community clubs, classrooms etc while current budget year and twosubsequent budget years are not include such revenues that have not yet been received.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)

First Prior Year (2013-14) 4,646,651.00

Budget Year (2014-15) 4,431,348.00 -4.63% Yes



Explanation:

(required if Yes)

RRMA reverts back to 3% effective 15-16




Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)

First Prior Year (2013-14) 7,618,952.00

Budget Year (2014-15) 6,847,950.00 -10.12% Yes



Explanation:

(required if Yes)

Utility increase $175k/yr, Board election costs in 2013-14 and 2015-16.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent Change

Object Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)

First Prior Year (2013-14) 20,608,296.00

Budget Year (2014-15) 17,916,571.00 -13.06% Not Met

1st Subsequent Year (2015-16) 17,916,571.00 0.00% Not Met

2nd Subsequent Year (2016-17) 17,916,571.00 0.00% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)

First Prior Year (2013-14) 12,265,603.00

Budget Year (2014-15) 11,279,298.00 -8.04% Not Met

1st Subsequent Year (2015-16) 12,224,298.00 8.38% Not Met

2nd Subsequent Year (2016-17) 12,349,298.00 1.02% Met

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

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 6B

if NOT met)

Anticipate flat Federal funding in two subsequent budget years.

Explanation:

Other State Revenue

(linked from 6B

if NOT met)

Common Core Funding in 2013-14 only.

Explanation:

Other Local Revenue

(linked from 6B

if NOT met)

Local revenues in first prior year 2013-14 include all local donations received by community clubs, classrooms etc while current budget year and twosubsequent budget years are not include such revenues that have not yet been received.

1b. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Books and Supplies

(linked from 6B

if NOT met)

RRMA reverts back to 3% effective 15-16

Explanation:

Services and Other Exps

(linked from 6B

if NOT met)

Utility increase $175k/yr, Board election costs in 2013-14 and 2015-16.




Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education CodeSection 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordancewith 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 amended by 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 Section 17070.75from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met,enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of

the SELPA from the OMMA/RMA required minimum contribution calculation? No

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C)

(Fund 10, objects 7211-7213 and 7221-7223 with resources 3300-3499 and 6500-6540) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures

and Other Financing Uses

(Form 01, objects 1000-7999) 116,579,899.00

b. Plus: Pass-through Revenues 1% Required Budgeted Contribution ¹

and Apportionments Minimum Contribution to the Ongoing and Major

(Line 1b, if line 1a is No) 0.00 (Line 2c times 1%) Maintenance Account Status

c. Net Budgeted Expenditures

and Other Financing Uses 116,579,899.00 1,165,798.99 3,012,834.00 Met

¹ Fund 01, Resource 8150, Objects 8900-8999

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

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 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and otherfinancing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's availablereserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

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


Third Prior Year Second Prior Year First Prior Year

(2011-12) (2012-13) (2013-14)

1. District's Available Reserve Amounts (resources 0000-1999)

a. Reserve for Economic Uncertainties

(Funds 01 and 17, Object 9789) 3,311,785.33 3,209,957.43 3,489,818.00

b. Unassigned/Unappropriated

(Funds 01 and 17, Object 9790) 0.00 0.00 0.00

c. Negative General Fund Ending Balances in Restricted

Resources (Fund 01, Object 979Z, if negative, for each of

resources 2000-9999) 0.00 0.00 0.00

d. Available Reserves (Lines 1a through 1c) 3,311,785.33 3,209,957.43 3,489,818.00

2. Expenditures and Other Financing Uses

a. District's Total Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) 110,392,844.21 106,998,581.14 116,327,235.00

b. Plus: Special Education Pass-through Funds (Fund 10, resources

3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

c. Total Expenditures and Other Financing Uses

(Line 2a plus Line 2b) 110,392,844.21 106,998,581.14 116,327,235.00

3. District's Available Reserve Percentage

(Line 1d divided by Line 2c) 3.0% 3.0% 3.0%

District's Deficit Spending Standard Percentage Levels

(Line 3 times 1/3): 1.0% 1.0% 1.0%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties

and the Unassigned/Unappropriated accounts in the General Fund and the Special Reserve

Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative

ending balances 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 expeditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending Level

Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) Status

Third Prior Year (2011-12) (4,722,885.64) 88,428,532.55 5.3% Not Met

Second Prior Year (2012-13) (2,679,941.87) 86,958,394.52 3.1% Not Met

First Prior Year (2013-14) 20,498.00 94,524,233.00 N/A Met

Budget Year (2014-15) (Information only) 3,510,501.00 95,389,163.00

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage levels for two or more of the previous three fiscal years. Provide reasons for the deficitspending, a description of the methods and assumptions used in balancing the unrestricted budgets, and what change, if any, will be made to ensure that the subsequent budgets arebalanced within the standard.

Explanation:


Deficit spending in 11-12, 12-13 was mainly due to ongoing state wide budget cut.




Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than thefollowing percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.


District's Fund Balance Standard Percentage Level: 1.0%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance

(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status

Third Prior Year (2011-12) 16,173,750.70 15,070,519.75 6.8% Not Met

Second Prior Year (2012-13) 10,775,949.00 10,347,634.11 4.0% Not Met

First Prior Year (2013-14) 7,387,889.00 7,667,692.24 N/A Met

Budget Year (2014-15) (Information only) 7,688,190.24

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD NOT MET - Unrestricted general fund beginning balance was estimated above the standard for two or more of the previous three years. Provide reasons for theoverestimate, a description of the methods and assumptions used in projecting the beginning unrestricted fund balance, and what changes, if any, will be made to improve the accuracyof projecting the unrestricted beginning fund balance.

Explanation:


Budget years 2011-12 and 12-13 resulted in a lower beginning fund balance than estimated at time of original budget adoption is largely due to someunplanned operating expenses at yearend.




Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied 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 the 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) mayexclude from its expenditures the distribution of funds to its participating members.


(2014-15) (2015-16) (2016-17)

District Estimated P-2 ADA (Criterion 3, Item 3B): 14,279 14,279 14,279

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 MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button

for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

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

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No2. If you are the SELPA AU and are excluding special education pass-through funds:

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


(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 0.00 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.


(2014-15) (2015-16) (2016-17)

1. Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 116,579,899.00 120,211,672.00 123,659,446.00

2. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 0.00 0.00 0.00

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 116,579,899.00 120,211,672.00 123,659,446.00

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 3,497,396.97 3,606,350.16 3,709,783.38

6. Reserve Standard - by Amount

($64,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.00

7. District's Reserve Standard

(Greater of Line B5 or Line B6) 3,497,396.97 3,606,350.16 3,709,783.38




Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except Line 4):

Budget Year(2014-15)

1st Subsequent Year(2015-16)

2nd Subsequent Year(2016-17)

1. General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b) 3,497,397.24 3,606,351.00 3,709,784.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c) 0.00 0.00 0.00

4. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)

(Form MYP, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00

8. District's Budgeted Reserve Amount

(Lines C1 thru C7) 3,497,397.24 3,606,351.00 3,709,784.00

9. District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 3.00% 3.00% 3.00%

District's Reserve Standard

(Section 10B, Line 7): 3,497,396.97 3,606,350.16 3,709,783.38

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


SUPPLEMENTAL INFORMATION

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

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that may impact the budget? No

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

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent of

the total general fund expenditures that are funded with one-time resources? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal years

contingent on reauthorization by the local government, special legislation, or other definitive act

(e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:




Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Providean explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions areongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers areongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

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: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. ForTransfers In and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MYP does notexist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

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

First Prior Year (2013-14) (5,232,388.00)

Budget Year (2014-15) (5,509,468.00) 277,080.00 5.3% Met

1st Subsequent Year (2015-16) (6,029,971.00) 520,503.00 9.4% Met

2nd Subsequent Year (2016-17) (6,093,509.00) 63,538.00 1.1% Met

1b. Transfers In, General Fund *

First Prior Year (2013-14) 3,728,622.00

Budget Year (2014-15) 2,435,524.00 (1,293,098.00) -34.7% Not Met

1st Subsequent Year (2015-16) 0.00 (2,435,524.00) -100.0% Not Met

2nd Subsequent Year (2016-17) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *

First Prior Year (2013-14) 500,000.00

Budget Year (2014-15) 500,000.00 0.00 0.0% Met

1st Subsequent Year (2015-16) 500,000.00 0.00 0.0% Met

2nd Subsequent Year (2016-17) 500,000.00 0.00 0.0% Met

1d. Impact of Capital Projects

Do you have any capital projects that may impact the 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 by more than the standard for the budget and two subsequent fiscal years.

Explanation:


1b. NOT MET - The projected transfers in to the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s)transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timelines, for reducing or eliminating the transfers.

Explanation:


One time transfer of proceed received from sale of site"D" to fund bargaining unit WVEA salary settlement in 2013-14. Budgetyear 2014-15 includes one time transfer of 1.7 million from Fd 40 and $700k fro GF.




Form 01CS


1c. MET - Projected transfers out have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:


1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget 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: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?

(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commmitments for postemployment benefits otherthan 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 various GF, State Grants and various local revenues Computer equipments, copiers & other office equip. 862,980

Certificates of Participation 0

General Obligation Bonds various Repayment installments are funded thru local property taxesHandled through Lacoe 131,017,931

Supp Early Retirement Program 1 Fd 20 Expense object code 3931, 3932 958,994

State School Building Loans 0

Compensated Absences Ongoing General Fund Salary related accounts 1,520,567

Other Long-term Commitments (do not include OPEB):

TOTAL: 134,360,472


(2013-14) (2014-15) (2015-16) (2016-17)

Annual Payment Annual Payment Annual Payment Annual Payment

Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 184,922 178,328 165,948 159,173

Certificates of Participation

General Obligation Bonds 7,056,389 11,112,708 11,547,796 10,074,999

Supp Early Retirement Program 991,989 479,497 479,497 0

State School Building Loans

Compensated Absences

Other Long-term Commitments (continued):

Total Annual Payments: 8,233,300 11,770,533 12,193,241 10,234,172

Has total annual payment increased over prior year (2013-14)? Yes Yes Yes




Form 01CS


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 budget or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:

(required if Yes

to increase in total

annual payments)

Payments on the General Bonds are made from the Bond Interest and Redemption Fund which is being monitored by the county office.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.

No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.

Explanation:

(required if Yes)




Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the annualrequired contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the requiredcontribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

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

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:

a. Are they lifetime benefits? No

b. Do benefits continue past age 65? No

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund

governmental fund 0 11,800,000

4. OPEB Liabilities

a. OPEB actuarial accrued liability (AAL) 2,507,682.00

b. OPEB unfunded actuarial accrued liability (UAAL) 92,601,481.00

c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? Actuarial

d. If based on an actuarial valuation, indicate the date of the OPEB valuation Jun 30, 2013


5. OPEB Contributions (2014-15) (2015-16) (2016-17)

a. OPEB annual required contribution (ARC) per

actuarial valuation or Alternative Measurement

Method 977,527.00 977,527.00 977,527.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 675,450.00 675,450.00 675,450.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 282,468.00 282,468.00 282,468.00

d. Number of retirees receiving OPEB benefits 78 78 78




Form 01CS


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

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

Yes

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

Walnut Valley School District is self-insured for Workers' Compensation claims through a JPA.

3. Self-Insurance Liabilities

a. Accrued liability for self-insurance programs 1,482,905.00

b. Unfunded liability for self-insurance programs 0.00


4. Self-Insurance Contributions (2014-15) (2015-16) (2016-17)

a. Required contribution (funding) for self-insurance programs 1,482,905.00 1,510,620.00 1,539,330.00

b. Amount contributed (funded) for self-insurance programs 0.00 0.00 0.00




Form 01CS


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and includeall contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in newcommitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, 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 the districtgoverning board and superintendent.

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

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16) (2016-17)

Number of certificated (non-management)full-time-equivalent (FTE) positions 642.5 647.3 647.3 647.3

Certificated (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Walnut Valley Unified and WVEA has entered a salary increase agreement covering 2 two years from July 1, 2013 to Jun 30, 2015. Each party has areopener for compensation in 2014-15 to be exercised after the state budget is enacted.

Negotiations Settled

2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official? Yes

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 agreement? Yes

If Yes, date of budget revision board adoption:

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

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)? No

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement


% 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 01CS


Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 619,968


(2014-15) (2015-16) (2016-17)

7. Amount included for any tentative salary schedule increases 1,191,813 0 0


Certificated (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 budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 10,086,552 11,095,207 12,204,727

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year 10.0% 10.0% 10.0%

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

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


Certificated (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 1,032,964 1,100,000 1,100,000

3. Percent change in step & column over prior year 1.7% 1.8% 1.8%


Certificated (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 retired employeesincluded in the budget and MYPs?

No No No

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




Form 01CS


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



(2013-14) (2014-15) (2015-16) (2016-17)

Number of classified (non-managment)FTE positions 286.9 294.5 294.5 294.5

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? NoIf Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


Walnut Valley Unified and CSEA has entered a salary increase agreement covering 2 years from July 1, 2013 to Jun 30, 2015. Each party has reopenerfor compensation in 2014-15 to be exercised after the state budget is enacted.


2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official? Yes

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 agreement? Yes

If Yes, date of budget revision board adoption:

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


(2014-15) (2015-16) (2016-17)


projections (MYPs)? Yes No No

One Year Agreement


% change in salary schedule from prior year

or

Multiyear Agreement



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 193,010


(2014-15) (2015-16) (2016-17)

7. Amount included for any tentative salary schedule increases 319,802 0 0




Form 01CS



Classified (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)





Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

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


Classified (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 300,000 300,000 350,000



Classified (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 retired employeesincluded in the budget and MYPs?

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees



(2013-14) (2014-15) (2015-16) (2016-17)

Number of management, supervisor, andconfidential FTE positions 82.5 86.8 86.8 86.8

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? n/a

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.



(2014-15) (2015-16) (2016-17)


projections (MYPs)?




3. Cost of a one percent increase in salary and statutory benefits


(2014-15) (2015-16) (2016-17)

4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year

Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)






Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustements included in the budget and MYPs? Yes Yes Yes

2. Cost of step and column adjustments 109,667 109,667 109,667



Other Benefits (mileage, bonuses, etc.) (2014-15) (2015-16) (2016-17)

1. Are costs of other benefits included in the budget and MYPs? Yes Yes Yes

2. Total cost of other benefits 63,645 63,645 63,645

3. Percent change in cost of other benefits over prior year 0.0% 0.0% 0.0%




Form 01CS


S9. Local Control and Accountability Plan (LCAP)

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year? Yes

2. Approval date for adoption of the LCAP or approval of an update to the LCAP. Jun 18, 2014

S10. LCAP Expenditures

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described

in the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures? Yes




Form 01CS


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but mayalert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with a

negative cash balance in the general fund? No

A2. Is the system of personnel position control independent from the payroll system?

No

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the

enrollment budget column of Criterion 2A are used to determine Yes or No) Yes

A4. Are new charter schools operating in district boundaries that impact the district's

enrollment, either in the prior fiscal year or budget year? No

A5. Has the district entered into a bargaining agreement where any of the budget

or subsequent years of the agreement would result in salary increases that No

are expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current or

retired 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 Education

Code 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 business

official positions within the last 12 months? Yes

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:

(optional)

A9 - Walnut Valley Unified has hired a new Assistant Superinterdent of Ed Services on March 1, 2014.

End of School District Budget Criteria and Standards Review

Walnut Valley Unified School DistrictBUDGET ASSUMPTIONS

2014/2015 Proposed Final BudgetLine 2013/14 2014/15 2015/16 2016/17No. Brief Description Est'd Actuals Projected Projected Projected 1 Current Year ADA

Grades K - 3 3,199.59 3,199.59 3,199.59 3,199.59Grades 4 - 6 2,818.05 2,818.05 2,818.05 2,818.05Grades 7 - 8 2,611.41 2,611.41 2,611.41 2,611.41Grades 9 - 12 5,649.62 5,649.62 5,649.62 5,649.62

1a Prior Year ADAGrades K - 3 3,086.85 3,199.59 3,199.59 3,199.59Grades 4 - 6 2,917.91 2,818.05 2,818.05 2,818.05Grades 7 - 8 2,535.26 2,611.41 2,611.41 2,611.41Grades 9 - 12 5,789.37 5,649.62 5,649.62 5,649.62

2 LCFF Base Grant Target per ADAGrades K - 3 $6,952.00 $7,011.09 $7,165.09 $7,318.09Grades 4 - 6 $7,056.00 $7,115.98 $7,271.98 $7,427.98Grades 7 - 8 $7,266.00 $7,327.76 $7,487.76 $7,647.76Grades 9 - 12 $8,419.00 $8,490.56 $8,676.56 $8,862.56

3 COLA (Included in Line 2) 1.565% 0.850% 2.100% 2.300%3a Base Grant Target $109,210,460 $109,590,030 $111,991,038 $114,388,8454 LCFF Augmentation, Supplemental & Add-on Grant Targets

K-3 Class-Size Reduction $2,231,816 $2,332,992 $2,384,237 $2,435,1499-12 Career Technical Education $1,267,259 $1,247,180 $1,274,501 $1,301,823Supplemental (EL, Needy & Foster) $5,236,485 $5,266,941 $5,382,341 $5,497,576Transportation $737,693 $737,693 $737,693 $737,693Targeted Instructional Improvement $920,357 $920,357 $920,357 $920,357

5 LCFF Total Target $119,604,070 $120,095,193 $122,690,167 $125,281,4436 LCFF Funded $92,010,815 $99,738,305 $106,823,748 $110,422,9997 LCFF Unfunded as a percent 23.070% 16.951% 12.932% 11.860%8 Lottery Income $124/ADA $126/ADA $126/ADA $126/ADA9 Lottery Income - Instructional Materials $30/ADA $30/ADA $30/ADA $30/ADA10 Federal Revenue COLA 0.00% 0.00% 0.00% 0.00%11 Mandated Cost Revenue $600,000 $600,000 $600,000 $600,00012 Interest Rate (10 year Treasuries) 2.80% 3.10% 3.50% 3.60%13 CA Consumer Price Index (CPI) 1.40% 2.10% 2.30% 2.50%14 CA Consumer Price Index (% budgeted on controllable cost) 0.00% 0.00% 0.00% 0.00%15 Salaries:

All employee groups salary COLA 0.00% 2.50% 0.00% 0.00% Certif. Step & Column, salary increase $806,691 $1,032,964 1.86% 1.82% (before attrition and declining enrollment) Classified Step, with statutory benefits $126,124 $300,000 1.92% 2.20%

16 Benefits: STRS 8.25% 9.50% 11.10% 12.70% PERS Employer Rate 11.42% 11.77% 12.60% 15.00% OASDI 6.20% 6.20% 6.20% 6.20% Medicare 1.45% 1.45% 1.45% 1.45% Health & Welfare Rate Percent Increase 7.19% 10.00% 10.00% Health, Welfare & Cash in lieu $14,192,574 $15,047,566 $16,552,323 $18,207,555 Health & Welfare Increase $1,085,806 $854,992 $1,504,757 $1,655,232 Unemployment Rate 0.05% 0.05% 0.05% 0.05% Workers Comp 1.984% 1.984% 1.984% 1.984%

17 Utilities $2,760,586 $2,935,586 $3,110,586 $3,285,58618 Routine Maint. & Deferred Maint. 2.59% 2.74% 3.00% 3.00%19a Routine Maint. $2,512,834 $2,512,834 $3,110,000 $3,210,00019b Deferred Maint. $500,000 $500,000 $500,000 $500,00020 Special Education - Excess Costs $2,249,060 $1,052,594 $1,052,594 $1,052,594

WALNUT VALLEY UNIFIED SCHOOL DISTRICT

July-14 August-14 September-14 October-14 November-14 December-14 January-15Projected Projected Projected Projected Projected Projected Projected

BEGINNING CASH INCLUDING TRAN $9,965,194 $18,198,962 $19,538,871 $25,993,169 $17,927,857 $10,066,593 $17,284,611BEGINNING CASH EXCLUDING TRAN ($34,806) $8,198,962 $9,538,871 $15,993,169 $12,927,857 $10,066,593 $17,284,611RECEIPTS Revenue Limit Property Taxes 237,410 274,693 (64,580) 0 483,748 4,920,703 1,477,380 Principal Apportionment 3,265,129 3,265,129 5,877,232 5,877,232 5,877,232 5,877,232 5,877,232 Education Protection Acct (EPA) 4,542,607 4,542,607 Other Federal Revenue (2,050,763) 0 498,428 525,015 115,490 1,430,154 65,730 Other State Revenue (228,355) 570,087 1,997,465 1,045,782 1,393,249 121,405 484,879 Other Local Revenue (52,085) 840,586 731,063 544,173 604,448 1,059,277 814,706 Interfund Transfer In Other Financing Sources Other Receipts/Non-RevenuesTOTAL RECEIPTS 1,171,336 4,950,495 13,582,215 7,992,202 8,474,167 17,951,378 8,719,927DISBURSEMENTS Certificated Salaries 450 638,213 5,697,762 5,826,863 5,971,923 5,862,858 5,751,084 Classified Salaries 3,240 849,470 1,290,194 1,296,134 1,409,842 1,649,406 1,221,752 Employee Benefits 1,149,374 380,060 1,058,884 2,601,384 2,656,515 2,785,316 2,489,119 Books, Supplies and Services 1,004,454 1,014,904 916,983 559,926 1,143,539 632,325 1,235,844 Capital Outlay 155 1,270 20 1,859 0 657 59 Other Outgo 1,321 8,831 0 430,118 0 185,060 304,234 Interfund Transfers Out 500,000TOTAL DISBURSEMENTS 2,158,994 2,892,748 8,963,843 10,716,284 11,181,819 11,615,622 11,002,092PRIOR YEAR TRANSACTIONS 2013-14 Deferrals 13,423,740 Accounts Receivable 3,974,900 92,320 1,349,828 (482,529) 170,485 72,021 2,219,677 Accounts Payable 8,177,214 810,158 (486,098) (141,300) 324,097 (810,241) 1,440,429TOTAL PY TRANSACTIONS 9,221,426 (717,838) 1,835,926 (341,229) (153,612) 882,262 779,248NET INCREASE/DECREASE 8,233,768 1,339,909 6,454,298 (3,065,311) (2,861,264) 7,218,018 (1,502,917)TRAN FY TRAN Receipts FY TRAN Disbursements Cross FY TRAN Receipts Cross FY TRAN Disbursements 5,000,000 5,000,000ENDING CASH EXCLUDING TRAN $8,198,962 $9,538,871 $15,993,169 $12,927,857 $10,066,593 $17,284,611 $15,781,694TRAN BALANCE AVAILABLE 10,000,000 10,000,000 10,000,000 5,000,000 0 0 0ENDING CASH INCLUDING TRAN 18,198,962 19,538,871 25,993,169 17,927,857 10,066,593 17,284,611 15,781,694

2014-15 Cash Flows (Projected)


BEGINNING CASH INCLUDING TRANBEGINNING CASH EXCLUDING TRANRECEIPTS Revenue Limit Property Taxes Principal Apportionment Education Protection Acct (EPA) Other Federal Revenue Other State Revenue Other Local Revenue Interfund Transfer In Other Financing Sources Other Receipts/Non-RevenuesTOTAL RECEIPTSDISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books, Supplies and Services Capital Outlay Other Outgo Interfund Transfers OutTOTAL DISBURSEMENTSPRIOR YEAR TRANSACTIONS 2013-14 Deferrals Accounts Receivable Accounts PayableTOTAL PY TRANSACTIONSNET INCREASE/DECREASETRAN FY TRAN Receipts FY TRAN Disbursements Cross FY TRAN Receipts Cross FY TRAN DisbursementsENDING CASH EXCLUDING TRANTRAN BALANCE AVAILABLEENDING CASH INCLUDING TRAN

February-15 March-15 April-15 May-15 June-15 Accruals* TotalProjected Projected Projected Projected Projected Projected

$15,781,694 $14,928,432 $14,071,120 $14,311,647 $14,135,800 $9,965,194$15,781,694 $14,928,432 $14,071,120 $14,311,647 $14,135,800 ($34,806)

2,108,538 65,985 3,489,105 3,376,778 (104,465) 16,265,2955,877,232 5,877,232 5,877,232 5,877,232 5,877,236 65,302,582

4,542,607 4,542,607 18,170,4280

0 320,584 645,297 318,310 297,735 1,119,205 3,285,1850 3,502 635,812 38,646 59,491 (1,478,671) 4,643,292

550,185 1,490,101 322,326 534,802 599,763 1,948,747 9,988,0922,435,524 2,435,524

00

8,535,955 12,300,011 10,969,772 10,145,768 13,707,891 1,589,281 120,090,398

5,851,241 5,846,244 5,823,170 5,721,874 5,676,538 597,385 59,265,6051,353,297 1,423,056 1,515,791 1,353,297 1,561,882 699,244 15,626,6052,589,440 2,612,978 2,747,224 2,693,334 2,389,539 932,068 27,085,235711,429 954,031 521,718 637,824 322,562 1,623,759 11,279,298

5,303 20 20 4,584 68 134,734 148,74920,577 174,570 249,936 5,953 154,934 1,720,906 3,256,440

500,00010,531,287 11,010,899 10,857,859 10,416,866 10,105,523 5,708,096 117,161,932

13,423,740(15,418) 14,220 776,807 311,315 265,089 (1,589,281) 7,159,434

(1,157,488) 2,160,644 648,193 216,064 419,268 (5,708,096) 5,892,8451,142,070 (2,146,424) 128,614 95,251 (154,179) 4,118,815 14,690,329(853,262) (857,312) 240,527 (175,847) 3,448,189 0 17,618,795

000

10,000,000$14,928,432 $14,071,120 $14,311,647 $14,135,800 $17,583,989 $17,583,989

0 0 0 0 0 014,928,432 14,071,120 14,311,647 14,135,800 17,583,989 17,583,989



July-15 August-15 September-15 October-15 November-15 December-15 January-16Projected Projected Projected Projected Projected Projected Projected

BEGINNING CASH INCLUDING TRAN $17,583,989 $12,691,755 $14,254,301 $21,087,529 $18,353,656 $15,767,382 $23,294,393BEGINNING CASH EXCLUDING TRAN $17,583,989 $12,691,755 $14,254,301 $21,087,529 $18,353,656 $15,767,382 $23,294,393RECEIPTS Revenue Limit Property Taxes 237,410 274,693 (64,580) 0 483,748 4,920,703 1,477,380 Principal Apportionment 3,619,401 3,619,401 6,514,922 6,514,922 6,514,922 6,514,922 6,514,922 Education Protection Acct (EPA) 4,542,607 4,542,607 Other Federal Revenue (2,050,763) 0 498,428 525,015 115,490 1,430,154 65,730 Other State Revenue (228,355) 570,087 1,997,465 1,045,782 1,393,249 121,405 484,879 Other Local Revenue (52,085) 840,586 731,063 544,173 604,448 1,059,277 814,706 Interfund Transfer In Other Financing Sources Other Receipts/Non-RevenuesTOTAL RECEIPTS 1,525,608 5,304,767 14,219,905 8,629,892 9,111,857 18,589,068 9,357,617DISBURSEMENTS Certificated Salaries 458 650,059 5,803,515 5,935,013 6,082,765 5,971,676 5,857,827 Classified Salaries 3,302 865,776 1,314,960 1,321,014 1,436,905 1,681,068 1,245,205 Employee Benefits 1,205,182 398,514 1,110,298 2,727,694 2,785,502 2,920,556 2,609,978 Books, Supplies and Services 1,088,609 1,099,934 993,809 606,838 1,239,347 685,302 1,339,385 Capital Outlay 155 1,270 20 1,859 0 657 59 Other Outgo 1,321 8,831 0 430,118 0 185,060 304,234 Interfund Transfers Out 500,000TOTAL DISBURSEMENTS 2,299,027 3,024,384 9,222,602 11,022,536 11,544,519 11,944,319 11,356,688PRIOR YEAR TRANSACTIONS 2014-15 Deferrals 0 Accounts Receivable 1,589,281 92,320 1,349,828 (482,529) 170,485 72,021 2,219,677 Accounts Payable 5,708,096 810,158 (486,098) (141,300) 324,097 (810,241) 1,440,429TOTAL PY TRANSACTIONS (4,118,815) (717,838) 1,835,926 (341,229) (153,612) 882,262 779,248NET INCREASE/DECREASE (4,892,234) 1,562,545 6,833,229 (2,733,873) (2,586,274) 7,527,011 (1,219,823)TRAN FY TRAN Receipts FY TRAN Disbursements Cross FY TRAN Receipts Cross FY TRAN DisbursementsENDING CASH EXCLUDING TRAN $12,691,755 $14,254,301 $21,087,529 $18,353,656 $15,767,382 $23,294,393 $22,074,570TRAN BALANCE AVAILABLE 0 0 0 0 0 0 0ENDING CASH INCLUDING TRAN 12,691,755 14,254,301 21,087,529 18,353,656 15,767,382 23,294,393 22,074,570



BEGINNING CASH INCLUDING TRANBEGINNING CASH EXCLUDING TRANRECEIPTS Revenue Limit Property Taxes Principal Apportionment Education Protection Acct (EPA) Other Federal Revenue Other State Revenue Other Local Revenue Interfund Transfer In Other Financing Sources Other Receipts/Non-RevenuesTOTAL RECEIPTSDISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books, Supplies and Services Capital Outlay Other Outgo Interfund Transfers OutTOTAL DISBURSEMENTSPRIOR YEAR TRANSACTIONS 2014-15 Deferrals Accounts Receivable Accounts PayableTOTAL PY TRANSACTIONSNET INCREASE/DECREASETRAN FY TRAN Receipts FY TRAN Disbursements Cross FY TRAN Receipts Cross FY TRAN DisbursementsENDING CASH EXCLUDING TRANTRAN BALANCE AVAILABLEENDING CASH INCLUDING TRAN

February-16 March-16 April-16 May-16 June-16 Accruals* TotalProjected Projected Projected Projected Projected Projected

$22,074,570 $21,539,083 $20,976,832 $21,540,770 $21,686,222 $17,583,989$22,074,570 $21,539,083 $20,976,832 $21,540,770 $21,686,222 $17,583,989

2,108,538 65,985 3,489,105 3,376,778 (104,465) 16,265,2956,514,922 6,514,922 6,514,922 6,514,922 6,514,925 72,388,025

4,542,607 4,542,607 18,170,4280

0 320,584 645,297 318,310 297,735 1,119,205 3,285,1850 3,502 635,812 38,646 59,491 (1,478,669) 4,643,294

550,185 1,490,101 322,326 534,802 599,763 1,948,747 9,988,092000

9,173,645 12,937,701 11,607,462 10,783,458 11,910,056 1,589,283 124,740,319

5,959,843 5,954,753 5,931,251 5,828,075 5,781,897 608,473 60,365,6051,379,275 1,450,373 1,544,888 1,379,275 1,591,864 714,443 15,928,3482,715,170 2,739,851 2,880,615 2,824,108 2,505,563 365,201 27,788,232771,034 1,033,961 565,428 691,262 349,587 1,759,802 12,224,298

5,303 20 20 4,584 68 134,734 148,74920,577 174,570 249,936 5,953 154,934 1,720,906 3,256,440

500,00010,851,202 11,353,528 11,172,138 10,733,257 10,383,913 5,303,559 120,211,672

0(15,418) 14,220 776,807 311,315 265,089 (1,589,283) 4,773,813

(1,157,488) 2,160,644 648,193 216,064 419,268 (5,303,559) 3,828,2631,142,070 (2,146,424) 128,614 95,251 (154,179) 3,714,276 945,549(535,487) (562,251) 563,938 145,452 1,371,964 0 4,528,647

0000

$21,539,083 $20,976,832 $21,540,770 $21,686,222 $23,058,186 $23,058,1860 0 0 0 0 0

21,539,083 20,976,832 21,540,770 21,686,222 23,058,186 23,058,186


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