el segundo unified school district 2017-18 … · el segundo unified school district . 2017-18...

EL SEGUNDO UNIFIED SCHOOL DISTRICT

2017-18 ADOPTED BUDGET

Submitted by

Melissa S. Moore, Ed.D.

Superintendent

To The

BOARD OF EDUCATION

For Approval On

June 27, 2017

Board of Trustees

Dr. William J. Watkins, President

Mrs. Emilee M. Layne, Vice President

Mrs. Nancy Cobb, Clerk

Dr. James C. Garza, Member

Dr. Jeanie M. Nishime, Member

Prepared By

Yolande Mauge

Director of Fiscal Services

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El Segundo UnifiedLos Angeles County

July 1 BudgetFINANCIAL REPORTS

2017-18 BudgetSchool District Certification

19 64535 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: cb (Rev 04/03/2017) Page 1 of 4 Printed: 6/20/2017 10:41 AM

ANNUAL BUDGET REPORT:July 1, 2017 Budget Adoption

Insert "X" in applicable boxes:

x This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that will be 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.

x If the budget includes a combined assigned and unassigned ending fund balance above the minimumrecommended reserve for economic uncertainties, at its public hearing, the school district complied withthe requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section 42127.

Budget available for inspection at: Public Hearing:

Place: 641 Sheldon Street, El Segundo, 90245 Place: 641 Sheldon Street, El SegundoDate: June 09, 2017 Date: June 13, 2017

Time: 7:00 P.M.Adoption Date: June 27, 2017

Signed:Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Yolande Mauge Telephone: (310) 615-2650, Ext. 1521

Title: Director of Fiscal Services 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

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19 64535 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

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) Revenue

Projected change in LCFF revenue is within the standard for thebudget and two subsequent fiscal years. X

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

7 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 Revenuesto Fund 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 twosubsequent fiscal years?

X

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19 64535 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 (2016-17) 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) X

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 27, 2017Jun 27, 2017

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

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19 64535 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

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July 1 BudgetTABLE OF CONTENTS 19 64535 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: tc (Rev 03/03/2014) Page 1 of 2 Printed: 6/20/2017 10:36 AM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2016-17

EstimatedActuals

2017-18Budget

01 General Fund/County School Service Fund GS GS09 Charter Schools Special Revenue Fund10 Special Education Pass-Through Fund11 Adult Education Fund12 Child Development Fund13 Cafeteria Special Revenue Fund G G14 Deferred Maintenance Fund G G15 Pupil Transportation Equipment Fund17 Special Reserve Fund for Other Than Capital Outlay Projects18 School Bus Emissions Reduction Fund19 Foundation Special Revenue Fund20 Special Reserve Fund for Postemployment Benefits21 Building Fund25 Capital Facilities Fund G G30 State School Building Lease-Purchase Fund35 County School Facilities Fund G G40 Special Reserve Fund for Capital Outlay Projects G G49 Capital Project Fund for Blended Component Units51 Bond Interest and Redemption Fund G G52 Debt Service Fund for Blended Component Units53 Tax Override Fund56 Debt Service Fund57 Foundation Permanent Fund61 Cafeteria Enterprise Fund62 Charter Schools Enterprise Fund63 Other Enterprise Fund66 Warehouse Revolving Fund67 Self-Insurance Fund G G71 Retiree Benefit Fund73 Foundation Private-Purpose Trust Fund76 Warrant/Pass-Through Fund95 Student Body Fund76A Changes in Assets and Liabilities (Warrant/Pass-Through)95A Changes in Assets and Liabilities (Student Body)A Average Daily Attendance S SASSET Schedule of Capital AssetsCASH Cashflow Worksheet SCB Budget Certification SCC Workers' Compensation Certification SCEA Current Expense Formula/Minimum Classroom Comp. - Actuals GCEB Current Expense Formula/Minimum Classroom Comp. - Budget GCHG Change Order FormDEBT Schedule of Long-Term LiabilitiesICR Indirect Cost Rate Worksheet GSL Lottery Report GSMYP Multiyear Projections - General Fund GS

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July 1 BudgetTABLE OF CONTENTS 19 64535 0000000

Form TC

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: tc (Rev 03/03/2014) Page 2 of 2 Printed: 6/20/2017 10:36 AM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:Form Description 2016-17

EstimatedActuals

2017-18Budget

NCMOE No Child Left Behind Maintenance of Effort GSSEA Special Education Revenue Allocations S SSEAS Special Education Revenue Allocations Setup (SELPA Selection) SSIAA Summary of Interfund Activities - Actuals GSIAB Summary of Interfund Activities - Budget G01CS Criteria and Standards Review GS GS

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BOARD OF EDUCATION NANCY COBB

JAMES C. GARZA EMILEE M. LAYNE

JEANIE M. NISHIME, Ed.D. WILLIAM J. WATKINS, Ed.D.

El Segundo Unified School District 641 SHELDON STREET · EL SEGUNDO, CALIFORNIA 90245

(310) 615-2650 · FAX (310) 322-4334

BUDGET ASSUMPTIONS 2017-18 Adopted Budget

The Governor continues his commitment to the implementation of the Local Control Funding Formula (LCFF) proposing $1.4 billion to increase LCFF funding in 2017-18. This would provide Gap Funding of about 43.97%. This does not mean that each district will receive increases equal to these amounts, but rather that each district’s Gap (the difference between their minimum State funding and their Target amounts) would be funded by those percentages in 2017-18 fiscal year. The Governor and the Administration continue to anticipate the transition to fully fund LCFF to take eight years, with full funding in 2020-21. Until then, increases in funding will be as the State budget appropriates funding for that purpose. There is no statutory requirement for an increase in LCFF funding in future years. The impact of the passage of Proposition 55, which extends the high-income earner personal income taxes under Proposition 30 through 2030; effective immediately, but does not affect revenues and spending until Proposition 30 expires in 2018, is still not determined. Therefore, it is recommended that the District assigns reserves or otherwise sets aside any projected increase in LCFF revenue because of Gap Funding in 2017-18 and subsequent years. If the district budgets this increased revenue and the associated expenditure, it must have a contingency or alternative plan in place should these funds fail to materialize. The District should exercise extreme caution in obligating any of these uncertain revenues. The District used the assumptions factors for 2017-18 Budget provided by the Los Angeles County Office of Education (LACOE) and School Services of California (SSC). The budget has been prepared to reflect the LCFF funding model for all fiscal years and is using the Department of Finance projections. The Adopted Budget acknowledges the statutory cost of living adjustment (COLA) at 1.56% at May Revision from 1.48% from the January proposed budget for 2017-18. El Segundo Unified School District’s combined percentage increase with COLA is now 2.12%. The cash deferrals have been eliminated for 2016-17. The Principal Apportionment for June 2017 will be received in June 2017. This is the backdrop of the circumstances surrounding the adoption of El Segundo Unified School District’s 2017-18 Budget. These projections are the mathematical result of today’s decisions based on a given set of assumptions. Projections are expected to change as various factors change – they are not predictions or forecasts. These budget decisions are based on the current assumptions dictated by the most current set of projections that are available – the Governor’s May Revision. These projections and assumptions will be revised as we continue to receive information. Overall, the District continues to monitor the operating deficit. The enrollment has been projected at 3,594 students; this is an increase of 126 students over prior year, however, the budget is developed using flat enrollment for the current and subsequent years.

SUPERINTENDENT MELISSA S. MOORE, Ed. D.

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2017-18 Adopted Budget Assumptions Page 2 of 7 General Fund – 01 The General Fund is the general operating fund of the district. It is used to account for all financial resources except those required to be accounted for in another fund. Revenues

The 2017-18 state wide statutory cost of living adjustment (COLA) is 1.56%. The COLA for 2018-19 is 2.15% and for 2019-20, it is 2.35%. This is an increase of .08% for 2017-18 and a decrease of .25% for 2018-19 and also a decrease of .18 for 2019-20 from January Proposed State Budget.

The May Revision of the Adopted Budget includes the revised LCFF Gap at 43.97% from 23.67% of the funding GAP; this is an increase of 20.30 % from January. The LCFF Gap amount and funded rate will change every year. The LCFF Gap is currently $1,289,583 for 2017-18. The LCFF gap percentage funded this year is budgeted for the current year and two subsequent years. The LCFF Gap for 2018-19 is 71.53% and 2019-20 is 73.51%. For El Segundo Unified School District, the percentage is equivalent to 2.05% for 2017-18, 3.45% for 2018-19 and 2.73% for 2019-20.

Enrollment at CBEDS (California Basic Educational Data System) is projected at 3,530 which is an increase of 44 students over the prior year. The budget is projected on the prior year enrollment.

Attendance is projected at an absence rate of 3.90% of CBEDS enrollment. This rate is

based on an average of the previous fiscal years actual absenteeism rates from 2007-08 attendance improved to 4.05% and from 2015-16 to 3.52%. This is attributed to better retention rates of permit students and keeping class enrollments maximized throughout the year as well as increased awareness of parents of the fiscal and academic impact of keeping students in class.

The Governor’s adoption of the LCFF funding model has eliminated most categorical funding.

Lottery revenue has been projected at $189 per ADA; $144 for Unrestricted, and $45.00 for Restricted.

Special Education revenue is not projected using state assumptions or COLA. A restructuring of the

allocation formula was completed in 2004-05. The revenue for the SELPA as a whole dropped by approximately one percent.

The Interest Rate for 10 year Treasuries is projected to begin increasing in the following fiscal years. From a low point of 1.15% in the third quarter of 2003-04 to 5.33% at first quarter of 2007-08 to 2.67% in the 2017-18 Budget, 2.90% in 2018-19 and 3.05% in 2019-20. The interest income reflects an increase in cash as the State has eliminated the cash deferrals and is projected at approximately 1% for all funds.

K-3 Class Size Reduction program has been eliminated and modified to a base grant per average daily attendance (ADA) with the Governor’s State Budget Act, now referred to as K-3 Grade Span Adjustment grant. This base grant is expected to be fully funded by 2020-21. Each year a percentage of the base grant amount will be funded and the percentage rate will vary depending on the amount the State appropriates.

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2017-18 Adopted Budget Assumptions Page 3 of 7

Mandated cost claim revenues have been budgeted for 2017-18 because ESUSD has opted to

participate in the block grant which is funded at $28.42 for grades K-8 and $56 for grades 9-12, per ADA, approximately $129,409. This amount will be transferred to the Post Employment Retiree Benefits, Fund 67.

One-Time Discretionary Funds (Mandated Cost Reimbursement) - The May Revision includes just over $1 billion in one-time funds to pay down a portion of the debt owed to Districts for mandated cost reimbursement. However these funds will not be available until May 15, 2019 (2018-19 fiscal year), consequently these funds have not been budgeted for 2017-18. The distribution of the mandate reimbursement is on a per ADA basis, estimated at $170 per ADA. For El Segundo Unified School District, the amount would be approximately $571,346.

SoCalROC:

The Adopted Budget continues to treat ROC/Ps as part of the LCFF base for districts. While the grade 9-12 augmentation is not specifically identified as a Career Technical Education (CTE) grant, it represents the funding allocated to these programs in prior years. Beginning in 2014-15, a CTE component is required in the LCAP. After the Maintenance of Effort period expired on June 30, 2015, current law does not require lead agencies and county offices to continue to forward these funds to districts. In El Segundo Unified School District, the Board of Education has approved an amendment to the Joint Powers Authority (JPA) with regards to the Southern California Regional Occupational Center (SoCalROC) and has agreed to contribute $1,234 times number of students enrolled in the center, for ESUSD, it is approximately $92,550.

Other local income includes:

$1,500,000 from the Educational Foundation (an increase of $200,000 from last fiscal year) $1,667,000 in fees collected from the District’s before and after school daycare program and

the preschool $15,000 from Use of Facilities fees for local non-profit sports

Changes to contributions are as follows:

Special Education – The estimated contribution to Special Education from General Fund is currently projected at $3,105,533 for all programs. This is an increase of approximately $189,410 from 2016-17.

Ongoing and Major Maintenance – The District is required to set aside 1% of total

expenditures for Ongoing and Major Maintenance although staffing levels and contracted services require approximately a 3% contribution. The required contribution of ½% to Deferred Maintenance is no longer a requirement due to the State Budget Act. Included in the budget is $1,090,000 which is a decrease of $10,000 from 2016-17. The District will set aside $300,000 for Deferred Maintenance projects for the current and $150,000 subsequent years.

Interfund transfers from General Fund:

Post Employment Benefits – The District will contribute for Post Employment Benefits the

one-time mandated cost block grant, approximately $129,409 in 2017-18 and two subsequent years. The actuarial study was updated in September 2014, and indicated that the District was fully funded as long as it continues to pay as you go.

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The District has included in the budget a contribution to Deferred Maintenance beginning in

2014-15 from the Routine Restricted Maintenance account. Expenditures

Staffing formula (regular classes): Grades K, 24:1 Grades 1 – 3, 24:1 Grades 4 – 5, 32:1 Grades 6 – 8, 34:1 Grades 9 – 12, 34:1

The Adopted Budget include a cumulative increase of 2.40 full-time equivalents (FTE’s) certificated positions:

Center Street Elementary 1.00 FTE – Certificated Teacher

Richmond Street Elementary 1.00 FTE – Certificated Teacher

El Segundo Middle School 2.40 FTE – Certificated

El Segundo High School -2.00 FTE – Certificated

District Wide -2.00 FTE – Classified

Special Education staffing - The District established a Learning Center module at both elementary schools since 2009-10.

Salaries – The Adopted Budget does not include any salary increases for staff in the 2017-18 fiscal

year and no salary increase in subsequent years. All step increases have been projected as well as a modest amount for column changes for all years. Retirement savings of $30,000 has been included in the budget.

Retirement Contributions:

Beginning in 2014-15, the Governor proposed a plan to eliminate the estimated $74.4 billion CalSTRS outstanding liability within the next 32 years. This plan required increased contributions to CalSTRS from the State, educational agencies and members. Educational agencies would shoulder the greatest increases in the employer contribution rates with increases phased in over the next seven years, beginning in 2014-15. Employer rates will continue to increase until 2020-21 and are expected to bring the underfunded retirement system to full funding in 30 years. The table below reflects the Governor’s proposed increase to employer contribution rates for both CalSTRS and CalPERS, which reflect minor increases from the January Proposed Budget. School Services of California, Inc. estimated that these increased costs will require the investment of nearly 24% of all new LCFF funds provided to districts.

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Retirement

Plan 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

CalSTRS 8.88% 10.73% 12.58% 14.43% 16.28% 18.13% 19.10% CalPERS 11.771% 11.847% 13.888% 15.531% 18.10% 20.80% 23.80%

Health Insurance costs have been projected using $8,500 as the maximum for certificated

and classified bargaining unit employees and $11,500 maximum for management/confidential staff.

Books/Supplies are based on site projected CBEDS enrollment with an add-on to the amount

per student based on the projected CPI. Expenses have been adjusted to reflect any one-time grants and one-time expenses.

Other Contracted Services were based on current knowledge of obligated contractual

services and/or estimated at the CPI increase for those that were unknown.

Transfers Out: $379,184 to LACOE – Estimated Excess Cost Bill

Cafeteria Fund – 13 The Cafeteria Fund is used to account for revenues received and expenditures made to operate the district’s cafeterias. Revenue is derived from Free/Reduced Meals subsidized by the Federal and State governments; breakfast and lunch sales to students, teachers, and other district employees; and catering services. The bulk of revenue in El Segundo Unified is generated through paid lunches and breakfasts.

Deferred Maintenance Fund – 14 The Deferred Maintenance Fund is used for the purpose of major repair or replacement of property. Expenditures may be of a preventative nature but cannot be used for regular, routine maintenance. The state contribution of ½ of 1% of the General Fund expenditures has been eliminated in the State Budget Act. The District has included in the budget a $150,000 contribution from the General Fund beginning in fiscal year and subsequent years. This year the ending fund balance is committed for deferred maintenance projects as per the new Governmental Accounting Standards Board (GASB) statement 54.

Building Fund – 21 The Building Fund is used to account for expenditures from bond proceeds for renovation, construction, and improvement of school facilities throughout the district. The District does not have any available Building funds at this time.

Developers’ Fee Fund – 25 This fund was established late in the 2003-04 fiscal year. Any funds received in 2017-18 will be committed for the established purpose.

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County School Facilities Fund – 35 The District received additional modernization funds of $638,741 for the El Segundo Middle School and $207,553 for Center Street Elementary. Center Street projects were completed in 2006-07.

Special Reserve Fund for Capital Outlay – 40 The Special Reserve Fund for Capital Outlay is used to account for capital improvements. The revenue for the sale of the Imperial site must be deposited into this fund and to be used for the allowable expenditures of capital improvements only. The amount of $22,625,000 has been deposited from the sale of Imperial site.

Self Insurance Fund – 67 The Self Insurance Fund is used to account for post employment retiree benefits. The District opted for the mandated cost block grant and will be transferring the funds into this fund to cover post employment retiree benefits in the amount of $129,409 for the 2017-18 fiscal year and the two subsequent years. The District continues to use this fund to pay for retiree post employment benefits for certificated staff. The cost is projected at approximately $125,000 for 2017-18 and two subsequent years.

Reserve Requirement Senate Bill (SB) 858 (Chapter 32/Statutes 2014) establishes new transparency requirements and contains a provision that will, under certain conditions, place a hard cap on the combined assigned and unassigned unrestricted ending fund balance. As of 2015-16, district’s public hearing for ending fund balance in excess of the minimum recommended Reserve for Economic Uncertainties (REU) must provide the following information at the public hearing for their proposed budget prior to budget:

The minimum Reserve for Economic Uncertainties (REU) level required in each year identified in the budget;

The amount of assigned and unassigned ending fund balance that exceeds the minimum Reserve for Economic Uncertainties (REU) from the General Fund (01) – Unrestricted

Reasons for the Reserve for Economic Uncertainties (REU) being greater than the minimum

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2017-18 Adopted Budget Assumptions Page 7 of 7 Below is the table for El Segundo Unified School District’s Reserves:

Description 2016-17

Estimated Actuals

2017-18 Projected Budget



Minimum Reserve for Economic

Uncertain (REU)

$1,110,597 $1,081,584 $1,105,609 $1,106,230

Assigned/ Unassigned

Ending Fund Balance

$3,968,432 $3,090,192 $1,873,446 $1,144,274

Amount Over/ Under Minimum

REU $2,846,835 $1,997,608 $756,837 $27,044

Amount Reserved for Revolving Fund

$11,000 $11,000 $11,000 $11,000

There are a number of factors that substantiate the need for El Segundo Unified School District to maintain these higher balances:

Financial flexibility to absorb unanticipated expenditures without significant disruption to educational programs;

Structural operating deficit

Protection against exposure to significant one-time outlays such as disasters;

Cash management/ avoiding the cost of borrowing for cash flow purposes;

Protection against declining enrollment

Conclusion The District continues to maintain the required 3% + reserve for the 2017-18, 2018-19 and 2019-20. The total available reserves for fiscal years 2017-18 is projected at 8.54%, 5.05% for fiscal year 2018-19 and 3.07% for fiscal year 2019-20.

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Adopted BudgetJune 27, 2017

EL SEGUNDO UNIFIED SCHOOL DISTRICTPROJECTIONS FOR FISCAL YEARS 2016-17 THROUGH 2019-20

ASSUMPTIONS

FACTOR 2016-17 2017-18 2018-19 2019-20

Statutory COLA - LCFF 0.00% 1.56% 2.15% 2.35%

State Average LCFF Gap Funding 55.03% 43.97% 71.53% 73.51%

LCFF GAP & COLA Funding - El Segundo USD 3.92% 2.12% 3.45% 2.73%

PROPORTIONALITY Amount $628,818 $732,286 $845,091 $877,549

Educational Protection Act (EPA) $4,792,943 $4,792,943 $4,792,943 $4,792,943

Lottery Income Unrestricted $144.00/ADA $144.00/ADA $144.00/ADA $144.00/ADA Restricted for Instructional Materials $45.00/ADA $45.00/ADA $45.00/ADA $45.00/ADA

Interest Rate (Ten-Year Treasuries) 2.2000% 2.6700% 2.9000% 3.0500%

EMPLOYEE BENEFITSSTRS 12.580% 14.430% 16.280% 18.130%

PERS 13.888% 15.531% 18.100% 20.800%

Alternative Retirement Program 3.750% 3.750% 3.750% 3.750%Health Benefits - Maximum District Contribution $8,500 $8,500 $8,500 $8,500Health Benefits - Retirees $125,000 $125,000 $125,000 $125,000SUI 0.050% 0.050% 0.050% 0.050%Workers' Compensation 1.766% 2.016% 2.266% 2.516%Medicare 1.450% 1.450% 1.450% 1.450%Social Security 6.200% 6.200% 6.200% 6.200%Golden Handshake/Retiree Packages - - - -

SUPPLIES, CONTRACTED EXPENSES AND CAPITAL OUTLAYCalifornia Consumer Price Index (CPI) 2.50% 3.11% 3.19% 2.86%

Site Allocation 2016-17 + CPI 2017-18 + CPI 2018-19 + CPI 2019-20 + CPI

Other Expenses4000s - 6000s 2016-17 + CPI 2017-18 + CPI 2018-19 + CPI 2019-20 + CPI

TRANSFERS AND CONTRIBUTIONS TO OTHER FUNDSDeferred Maintenance Contribution $150,000 $150,000 $150,000 $150,000

Reserve - Post Retirement Benefits $129,409 $130,021 $130,021 $130,021

Food Services - Contribution from General Fund $0 $0 $0 $0

REVENUES

EXPENDITURES

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SSC School District and Charter School Financial Projection Dartboard 2017-18 May Revision

This version of SSC’s Financial Projection Dartboard is based on the 2017-18 May Revision. We have updated the Local

Control Funding Formula (LCFF) factors. We have also updated the cost-of-living adjustment (COLA), Consumer Price Index

(CPI), and ten-year T-bill planning factors per the latest economic forecasts. We rely on various state agencies and outside

sources in developing these factors, but we assume responsibility for them with the understanding that they are general

guidelines.

LCFF ENTITLEMENT FACTORS

Entitlement Factors per ADA K-3 4-6 7-8 9-12

2016-17 Base Grants $7,083 $7,189 $7,403 $8,578

COLA at 1.56% $110 $112 $115 $134

2017-18 Base Grants $7,193 $7,301 $7,518 $8,712

Entitlement Factors per ADA K-3 4-6 7-8 9-12

2017-18 Base Grants $7,193 $7,301 $7,518 $8,712

Grade Span Adjustment Factors 10.4% - - 2.6%

Grade Span Adjustment Amounts $748 - - $227

2017-18 Adjusted Base Grants $7,941 $7,301 $7,518 $8,939

Supplemental Grants (% Adj. Base) 20% 20% 20% 20%

Concentration Grants 50% 50% 50% 50%

Concentration Grant Threshold 55% 55% 55% 55%

LCFF DARTBOARD FACTORS

Factor 2016-17 2017-18 2018-19 2019-20 2020-21

LCFF Planning Factors SSC Simulator SSC Simulator SSC Simulator2 SSC Simulator2 SSC Simulator2

SSC Gap Funding Percentage 55.03% 43.97% 39.03% 41.51% 44.07%

Department of Finance Gap Funding

Percentage 55.03% 43.97% 71.53% 73.51% 100.00%

Gap Funding Percentage1

(May Revise) 54.84% 43.97%

PLANNING FACTORS

Factor 2016-17 2017-18 2018-19 2019-20 2020-21

Statutory COLA 0.00% 1.56% 2.15% 2.35% 2.57%

COLA on state and local share only of Special

Education, Child Nutrition, Foster Youth, Preschool,

American Indian Education Centers/American Indian

Early Childhood Education

0.00% 1.56% 2.15% 2.35% 2.57%

California CPI 2.50% 3.11% 3.19% 2.86% 2.97%

Interest Rate for Ten-Year Treasuries 2.20% 2.67% 2.90% 3.05% 3.00%

California Lottery Unrestricted per ADA $144 $144 $144 $144 $144

Restricted per ADA $45 $45 $45 $45 $45 Mandate Block

Grant (District)

Grades K-8 per ADA $28.42 $28.42 $28.42 $28.42 $28.42 Grades 9-12 per ADA $56 $56 $56 $56 $56

Mandate Block

Grant (Charter)

Grades K-8 per ADA $14.21 $14.21 $14.21 $14.21 $14.21 Grades 9-12 per ADA $42 $42 $42 $42 $42

One-Time Discretionary Funds per ADA $214 $1703

CalPERS Employer Rate (projected) 13.888% 15.531% 18.1% 20.8% 23.8%

CalSTRS Employer Rate (statutory) 12.58% 14.43% 16.28% 18.13% 19.10%

RESERVES

State Reserve Requirement District ADA Range Reserve Plan

The greater of 5% or $66,000 0 to 300

SSC recommends one year’s increment

of planned revenue growth

The greater of 4% or $66,000 301 to 1,000

3% 1,001 to 30,000

2% 30,001 to 400,000

1% 400,001 and higher

1 Either this percentage or the final State Budget gap percentage can be used for calculating movement toward class sizes of 24:1 at grades transitional

kindergarten-3. 2 For the forecast years, the total dollar amount needed to fund the statutory COLA is applied to the SSC LCFF Simulator. 3 Amount is not eligible for receipt until May 2019, and LEAs should exclude from their budget and multiyear projection.

5-53

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2017-18 July 1 BudgetGeneral Fund

School District Criteria and Standards Review19 64535 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: cs-a (Rev 04/10/2017) Page 1 of 27 Printed: 6/20/2017 10:46 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 and C4): 3,355

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADAcorresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.

*Please note for FY 2014-15 original budget: Line C4 in Form A reflects total charter school ADA corresponding to financial data reported in funds 01, 09, and 62. Please adjust charter schoolADA or explain accordingly.

Original Budget Estimated/Unaudited Actuals ADA Variance LevelFunded ADA Funded ADA

(If Budget is greater

Fiscal Year (Form A, Lines A4 and C4)* (Form A, Lines A4 and C4) than Actuals, else N/A) StatusThird Prior Year (2014-15)

District Regular 3,370 3,364 Charter School

Total ADA 3,370 3,364 0.2% MetSecond Prior Year (2015-16)


Total ADA 3,369 3,363 0.2% MetFirst Prior Year (2016-17)

District Regular 3,350 3,355 Charter School 0

Total ADA 3,350 3,355 N/A MetBudget Year (2017-18)

District Regular 3,355 Charter School 0

Total ADA 3,355

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:


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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 ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 3,355

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.CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollmentlines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for allfiscal years.

Enrollment Variance Level

Enrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2014-15)


Total Enrollment 3,470 3,477 N/A MetSecond Prior Year (2015-16)


Total Enrollment 3,470 3,471 N/A MetFirst Prior Year (2016-17)


Total Enrollment 3,471 3,471 0.0% MetBudget Year (2017-18)

District Regular 3,471 Charter School

Total Enrollment 3,471

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:


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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. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, forall fiscal years.

P-2 ADA Enrollment Estimated/Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2014-15)


Total ADA/Enrollment 3,364 3,477 96.8%

Second Prior Year (2015-16) District Regular 3,350 3,471 Charter School

Total ADA/Enrollment 3,350 3,471 96.5%First Prior Year (2016-17)


Total ADA/Enrollment 3,355 3,471 96.7%

Historical Average Ratio: 96.7%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 97.2%

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

DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Estimated P-2 ADA Enrollment

Budget Budget/Projected

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusBudget Year (2017-18)


Total ADA/Enrollment 3,355 3,471 96.7% Met1st Subsequent Year (2018-19)

District Regular 3,355 3,471 Charter School 0 0

Total ADA/Enrollment 3,355 3,471 96.7% Met2nd Subsequent Year (2019-20)


Total ADA/Enrollment 3,355 3,471 96.7% 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:


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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(2017-18) (2018-19) (2019-20)

LCFF Target (Reference Only) 28,094,084.00 28,693,287.00 29,366,852.00

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent YearStep 1 - Change in Population (2016-17) (2017-18) (2018-19) (2019-20)

a. ADA (Funded)

(Form A, lines A6 and C4) 3,360.86 3,360.86 3,360.86 3,360.86

b. Prior Year ADA (Funded) 3,360.86 3,360.86 3,360.86

c. Difference (Step 1a minus Step 1b) 0.00 0.00 0.00

d. Percent Change Due to Population

(Step 1c divided by Step 1b) 0.00% 0.00% 0.00%

Step 2 - Change in Funding Level

a. Prior Year LCFF Funding 26,804,501.00 27,371,530.00 28,316,983.00b1. 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) 567,030.00 945,453.00 771,759.00d. Economic Recovery Target Funding

(current year increment)

e. Total (Lines 2b2 or 2c, as applicable, plus Line 2d) 567,030.00 945,453.00 771,759.00f. Percent Change Due to Funding Level

(Step 2e divided by Step 2a) 2.12% 3.45% 2.73%

Step 3 - Total Change in Population and Funding Level(Step 1d plus Step 2f) 2.12% 3.45% 2.73%

LCFF Revenue Standard (Step 3, plus/minus 1%): 1.12% to 3.12% 2.45% to 4.45% 1.73% to 3.73%

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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

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

(2016-17) (2017-18) (2018-19) (2019-20)

Projected Local Property Taxes(Form 01, Objects 8021 - 8089) 7,427,581.00 7,427,581.00 7,427,581.00 7,427,581.00

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

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue

Budget Year 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20)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.


(2016-17) (2017-18) (2018-19) (2019-20)

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089) 26,804,500.00 27,371,532.00 28,316,983.00 29,088,743.00

District's Projected Change in LCFF Revenue: 2.12% 3.45% 2.73%LCFF Revenue Standard: 1.12% to 3.12% 2.45% to 4.45% 1.73% to 3.73%

Status: Met Met Met

4C. Comparison of District LCFF Revenue to the Standard


1a. STANDARD MET - Projected change in LCFF revenue has met the standard for the budget and two subsequent fiscal years.

Explanation:


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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.

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 (2014-15) 19,296,952.47 21,489,851.04 89.8%

Second Prior Year (2015-16) 20,900,333.00 23,804,212.18 87.8%

First Prior Year (2016-17) 22,408,048.00 25,318,846.00 88.5%

Historical Average Ratio: 88.7%


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): 85.7% to 91.7% 85.7% to 91.7% 85.7% to 91.7%

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 BenefitsFiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Budget Year (2017-18) 23,126,639.00 25,810,769.00 89.6% Met

1st Subsequent Year (2018-19) 24,062,494.00 26,669,841.00 90.2% Met

2nd Subsequent Year (2019-20) 24,133,626.00 26,706,973.00 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:


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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

DATA ENTRY: All data are extracted or calculated.Budget Year 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20)1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3): 2.12% 3.45% 2.73%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -7.88% to 12.12% -6.55% to 13.45% -7.27% to 12.73%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -2.88% to 7.12% -1.55% to 8.45% -2.27% to 7.73%

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 OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2)

First Prior Year (2016-17) 974,337.00

Budget Year (2017-18) 930,974.00 -4.45% Yes

1st Subsequent Year (2018-19) 930,974.00 0.00% No

2nd Subsequent Year (2019-20) 930,974.00 0.00% No

Explanation:(required if Yes)

The decrease in Budget Year reflects current assumptions for Federal Revenue.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3)

First Prior Year (2016-17) 2,751,753.00

Budget Year (2017-18) 1,849,786.00 -32.78% Yes

1st Subsequent Year (2018-19) 1,881,308.00 1.70% No

2nd Subsequent Year (2019-20) 1,881,770.00 0.02% No


The decrease in Budget Year reflects current assumptions for Other State Revenue.

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4)

First Prior Year (2016-17) 4,865,901.00

Budget Year (2017-18) 4,317,298.00 -11.27% Yes

1st Subsequent Year (2018-19) 4,221,420.00 -2.22% Yes

2nd Subsequent Year (2019-20) 4,136,382.00 -2.01% No


The decrease in Budget Year and 1st Subsequent Year reflects current assumptions for Other Local Revenue.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4)

First Prior Year (2016-17) 1,763,276.00

Budget Year (2017-18) 1,114,324.00 -36.80% Yes


2nd Subsequent Year (2019-20) 1,041,502.00 -4.26% Yes


The decrease in Budget Year and Subsequent Years reflects current assumptions and reduction in one-time expenditures.

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Form 01CS


Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5)

First Prior Year (2016-17) 4,749,420.00

Budget Year (2017-18) 4,146,992.00 -12.68% Yes


2nd Subsequent Year (2019-20) 3,994,491.00 -0.80% No


The decrease in Budget Year and 1st Subsequent Year reflects current assumptions and reduction in one-time expenditures.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2016-17) 8,591,991.00Budget Year (2017-18) 7,098,058.00 -17.39% Not Met1st Subsequent Year (2018-19) 7,033,702.00 -0.91% Met2nd Subsequent Year (2019-20) 6,949,126.00 -1.20% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2016-17) 6,512,696.00Budget Year (2017-18) 5,261,316.00 -19.21% Not Met1st Subsequent Year (2018-19) 5,114,534.00 -2.79% Met2nd Subsequent Year (2019-20) 5,035,993.00 -1.54% 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)

The decrease in Budget Year reflects current assumptions for Federal Revenue.

Explanation:Other State Revenue

(linked from 6B if NOT met)

The decrease in Budget Year reflects current assumptions for Other State Revenue.

Explanation:Other Local Revenue


The decrease in Budget Year and 1st Subsequent Year reflects current assumptions for Other Local Revenue.

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


The decrease in Budget Year and Subsequent Years reflects current assumptions and reduction in one-time expenditures.

Explanation:Services and Other Exps


The decrease in Budget Year and 1st Subsequent Year reflects current assumptions and reduction in one-time expenditures.

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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 amended by AB 104 (Chapter 13, Statutes of 2015), effective2017-18 to 2019-20 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the 2017-18 to 2019-20 fiscal years, a minimum amount that is the greater of the followingamounts:

A. The lesser of three percent of the total general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-15fiscal year; or

B. Two percent of the total general fund expenditures and other financing uses for that fiscal year.

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 revenues 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)(D) (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 36,051,455.00 3% of Total Current Yearb. Plus: Pass-through Revenues General Fund Expenditures and Apportionments and Other Financing Uses Amount Deposited¹ Lesser of: (Line 1b, if line 1a is No) 0.00 (Line 2c times 3%) for 2014-15 Fiscal Year 3% or 2014-15 amountc. Net Budgeted Expenditures and Other Financing Uses 36,051,455.00 1,081,543.65 1,410,000.00 1,081,543.65

d. Required Minimum Contribution 2% of Total Current Year General Required Minimum Fund Expenditures and Other Contribution/

Financing Uses Greater of: Lesser of 3% or(Line 2c times 2%) 2014-15 amount or 2%

721,029.10 1,081,543.65

Budgeted Contribution ¹

to the Ongoing and Major

Maintenance Account Status

e. OMMA/RMA Contribution 1,090,000.00 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. Greene School Facilities Act of 1998)

Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)

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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

DATA ENTRY: All data are extracted or calculated.Third Prior Year Second Prior Year First Prior Year

(2014-15) (2015-16) (2016-17)1. District's Available Reserve Amounts (resources 0000-1999)

a. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 3,373,369.14 1,004,739.00 1,110,597.00b. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 0.00 0.00 0.00c. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) 0.00 0.00 0.00d. Available Reserves (Lines 1a through 1c) 3,373,369.14 1,004,739.00 1,110,597.00

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 30,432,459.86 33,491,288.36 37,019,904.00b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b) 30,432,459.86 33,491,288.36 37,019,904.00

3. District's Available Reserve Percentage(Line 1d divided by Line 2c) 11.1% 3.0% 3.0%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 3.7% 1.0% 1.0%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertaintiesand the Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending 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 expenditures 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 (2014-15) (373,854.47) 21,489,851.04 1.7% Met

Second Prior Year (2015-16) 901,285.31 23,804,212.18 N/A Met

First Prior Year (2016-17) (328,022.00) 25,318,846.00 1.3% Not Met

Budget Year (2017-18) (Information only) (878,240.00) 25,810,769.00

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.

Explanation:


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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 Estimated P-2 ADA (Form A, Lines A6 and C4): 3,361

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 (2014-15) 2,775,764.00 3,769,023.61 N/A Met

Second Prior Year (2015-16) 3,367,164.00 3,395,169.14 N/A Met

First Prior Year (2016-17) 4,096,183.00 4,296,454.00 N/A MetBudget Year (2017-18) (Information only) 3,968,432.00

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 MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous threeyears.

Explanation:


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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:

DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADAand charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA 5% or $66,000 (greater of) 0 to 3004% or $66,000 (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.


District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and C4. 3,355 3,355 3,355Subsequent Years, Form MYP, Line F2, if available.)

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):


(2017-18) (2018-19) (2019-20)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.


(2017-18) (2018-19) (2019-20)

1. Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 36,051,455.00 36,853,651.00 36,874,349.00

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) 36,051,455.00 36,853,651.00 36,874,349.00

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 1,081,543.65 1,105,609.53 1,106,230.47

6. Reserve Standard - by Amount

($66,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 1,081,543.65 1,105,609.53 1,106,230.47

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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(2017-18)

1st Subsequent Year(2018-19)

2nd Subsequent Year(2019-20)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYP, Line E1a) 1,997,608.00 756,837.00 27,044.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b) 1,081,584.00 1,105,609.00 1,106,230.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c) 0.00 0.00 0.004. 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 (5.00) 0.00

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a) 0.006. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00

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) 3,079,192.00 1,862,441.00 1,133,274.009. District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 8.54% 5.05% 3.07%District's Reserve Standard

(Section 10B, Line 7): 1,081,543.65 1,105,609.53 1,106,230.47

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:


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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 ofthe 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 yearscontingent 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:

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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 (2016-17) (5,088,794.00)Budget Year (2017-18) (4,888,509.00) (200,285.00) -3.9% Met1st Subsequent Year (2018-19) (4,888,510.00) 1.00 0.0% Met2nd Subsequent Year (2019-20) (5,313,394.00) 424,884.00 8.7% Met

1b. Transfers In, General Fund *First Prior Year (2016-17) 0.00Budget Year (2017-18) 0.00 0.00 0.0% Met1st Subsequent Year (2018-19) 0.00 0.00 0.0% Met2nd Subsequent Year (2019-20) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2016-17) 150,000.00Budget Year (2017-18) 150,000.00 0.00 0.0% Met1st Subsequent Year (2018-19) 150,000.00 0.00 0.0% Met2nd Subsequent Year (2019-20) 150,000.00 0.00 0.0% Met

1d. Impact of Capital ProjectsDo 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:(required if NOT met)

1b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.


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Form 01CS


1c. MET - Projected transfers out have not changed by more than the standard for the budget and two subsequent fiscal years.


1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)

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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 commitments 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, 2017

Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 16 Fund 51 - Bond Interest and Redemption Fund Fund 51 - Bond Interest and Redemption fund 60,471,553Supp Early Retirement ProgramState School Building LoansCompensated Absences 1 Fund 01 and Fund 13 246,577

Other Long-term Commitments (do not include OPEB):

TOTAL: 60,718,130


(2016-17) (2017-18) (2018-19) (2019-20)

Annual Payment Annual Payment Annual Payment Annual Payment

Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases

Certificates of Participation

General Obligation Bonds 3,002,801 3,002,801 3,002,801 3,002,801

Supp Early Retirement Program

State School Building Loans

Compensated Absences

Other Long-term Commitments (continued):

Total Annual Payments: 3,002,801 3,002,801 3,002,801 3,002,801Has total annual payment increased over prior year (2016-17)? No No No

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Form 01CS


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

DATA ENTRY: Enter an explanation if Yes.

1a. No - Annual payments for long-term commitments have not increased in one or more of the budget and two subsequent fiscal years.

Explanation:(required if Yes

to increase in totalannual payments)

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2.

No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.


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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 Fund 67

4. OPEB Liabilitiesa. OPEB actuarial accrued liability (AAL) 1,184,008.00b. OPEB unfunded actuarial accrued liability (UAAL) 1,426,980.00c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation Sep 01, 2014


5. OPEB Contributions (2017-18) (2018-19) (2019-20)

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method 169,062.00 169,062.00 1,690,562.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 265,521.00 265,521.00 265,521.00c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 125,000.00 125,000.00 125,000.00

d. Number of retirees receiving OPEB benefits 14 14 14

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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)

No

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:

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs


4. Self-Insurance Contributions (2017-18) (2018-19) (2019-20)a. Required contribution (funding) for self-insurance programsb. Amount contributed (funded) for self-insurance programs

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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

(2016-17) (2017-18) (2018-19) (2019-20)

Number of certificated (non-management)full-time-equivalent (FTE) positions 166.8 167.2 168.2 168.2

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.

The Budget Year is the only unsettled negotiations.

Negotiations Settled2a. 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? No

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? No

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

(2017-18) (2018-19) (2019-20)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? No No No

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

orMultiyear 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:

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Form 01CS


Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 152,215


(2017-18) (2018-19) (2019-20)

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

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

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 MYPs 0 0 0If Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2017-18) (2018-19) (2019-20)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 203,016 216,169 195,939

3. Percent change in step & column over prior year 6.1% -10.3%

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2017-18) (2018-19) (2019-20)

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

2. Are additional H&W benefits for those laid-off or retired employeesincluded in the budget and MYPs?

Yes Yes Yes

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.):

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Form 01CS


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



(2016-17) (2017-18) (2018-19) (2019-20)

Number of classified (non-management)FTE positions 96.6 96.6 96.6 96.6

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.



Negotiations Settled2a. 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?

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?

If Yes, date of budget revision board adoption:

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


(2017-18) (2018-19) (2019-20)

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

One Year Agreement


% change in salary schedule from prior year

orMultiyear Agreement



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




(2017-18) (2018-19) (2019-20)


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Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20)





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 MYPs 0 0 0If Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2017-18) (2018-19) (2019-20)

1. Are step & column adjustments included in the budget and MYPs?

2. Cost of step & column adjustments 71,824 69,776 46,566

3. Percent change in step & column over prior year -2.9% -33.3%

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2017-18) (2018-19) (2019-20)

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

2. Are additional H&W benefits for those laid-off or retired employeesincluded in the budget and MYPs? Yes Yes Yes

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.):

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Form 01CS


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees



(2016-17) (2017-18) (2018-19) (2019-20)Number of management, supervisor, andconfidential FTE positions 24.5 24.5 24.5 24.5

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, complete question 2.



If n/a, skip the remainder of Section S8C.

Negotiations Settled


(2017-18) (2018-19) (2019-20)

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






(2017-18) (2018-19) (2019-20)


Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2017-18) (2018-19) (2019-20)





Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2017-18) (2018-19) (2019-20)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes2. Cost of step and column adjustments 30,753 25,500 19,5003. Percent change in step & column over prior year -17.0% -23.5%

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2017-18) (2018-19) (2019-20)

1. Are costs of other benefits included in the budget and MYPs? No No No

2. Total cost of other benefits 0 0 0

3. Percent change in cost of other benefits over prior year 0.0% 0.0%

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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 27, 2017

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 describedin the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures? Yes

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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 anegative 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 theenrollment budget column and actual column of Criterion 2A are used to determine Yes or No) No

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior fiscal year or budget year? No

A5. Has the district entered into a bargaining agreement where any of the budgetor subsequent years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? No

A7. Is the district's financial system independent of the county office system?No

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education) No

A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:(optional)

End of School District Budget Criteria and Standards Review

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July 1 BudgetGeneral Fund

Multiyear ProjectionsUnrestricted

19 64535 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: myp (Rev 03/30/2015) Page 1 Printed: 6/20/2017 10:43 AM

DescriptionObjectCodes

2017-18Budget

(Form 01)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(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 27,371,532.00 3.45% 28,316,983.00 2.73% 29,088,743.00 2. Federal Revenues 8100-8299 20,000.00 0.00% 20,000.00 0.00% 20,000.00 3. Other State Revenues 8300-8599 589,997.00 0.00% 589,997.00 0.00% 589,997.00 4. Other Local Revenues 8600-8799 1,839,509.00 0.00% 1,839,509.00 1.01% 1,858,161.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 (4,888,509.00) 8.69% (5,313,394.00) 5.00% (5,579,100.00)

6. Total (Sum lines A1 thru A5c) 24,932,529.00 2.09% 25,453,095.00 2.06% 25,977,801.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 13,593,751.00 14,037,053.00

b. Step & Column Adjustment 185,754.00 182,130.00

c. Cost-of-Living Adjustment

d. Other Adjustments 257,548.00 (426,109.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 13,593,751.00 3.26% 14,037,053.00 -1.74% 13,793,074.00

2. Classified Salaries

a. Base Salaries 4,102,684.00 4,114,099.00



d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 4,102,684.00 0.28% 4,114,099.00 0.49% 4,134,310.00

3. Employee Benefits 3000-3999 5,430,204.00 8.86% 5,911,342.00 4.99% 6,206,242.00

4. Books and Supplies 4000-4999 282,768.00 -29.84% 198,404.00 0.50% 199,404.00

5. Services and Other Operating Expenditures 5000-5999 2,349,873.00 0.32% 2,357,454.00 -1.48% 2,322,454.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00%

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 51,489.00 0.00% 51,489.00 0.00% 51,489.00

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

9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00% b. Other Uses 7630-7699 0.00 0.00% 0.00%

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 25,810,769.00 3.33% 26,669,841.00 0.14% 26,706,973.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (878,240.00) (1,216,746.00) (729,172.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 3,968,432.00 3,090,192.00 1,873,446.00

2. Ending Fund Balance (Sum lines C and D1) 3,090,192.00 1,873,446.00 1,144,274.00

3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 11,000.00 11,000.00 11,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 1,997,608.00 756,837.00 27,044.00

2. Other Commitments 9760 0.00

d. Assigned 9780 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 1,081,584.00 1,105,609.00 1,106,230.00

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 3,090,192.00 1,873,446.00 1,144,274.00

of 175



Multiyear ProjectionsUnrestricted

19 64535 0000000Form MYP



2017-18Budget

(Form 01)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 1,997,608.00 756,837.00 27,044.00

b. Reserve for Economic Uncertainties 9789 1,081,584.00 1,105,609.00 1,106,230.00

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

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c) 3,079,192.00 1,862,446.00 1,133,274.00

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

The reason of the expenditure adjustment projected on lines B1d for 2017-18 is due to an increase in FTE's and retirements savings, in 2018-19 the decrease is due to an FTE being transferredto Unrestricted FundsThe reason of the expenditure adjustment projected on lines B1d for 2017-18 is due to an increase in FTE's and retirements savings, in 2018-19 the decrease is due to an FTE being transferredto Unrestricted Funds

of 175



Multiyear ProjectionsRestricted

19 64535 0000000Form MYP



2017-18Budget

(Form 01)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00% 2. Federal Revenues 8100-8299 910,974.00 0.00% 910,974.00 0.00% 910,974.00 3. Other State Revenues 8300-8599 1,259,789.00 2.50% 1,291,311.00 0.04% 1,291,773.00 4. Other Local Revenues 8600-8799 2,477,789.00 -3.87% 2,381,911.00 -4.35% 2,278,221.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 4,888,509.00 8.69% 5,313,394.00 5.00% 5,579,100.00




a. Base Salaries 3,297,762.00 3,193,784.00



d. Other Adjustments (142,343.00) (107,138.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 3,297,762.00 -3.15% 3,193,784.00 -2.58% 3,111,448.00


a. Base Salaries 1,993,205.00 2,015,412.00






4. Books and Supplies 4000-4999 831,556.00 6.96% 889,446.00 -5.32% 842,098.00

5. Services and Other Operating Expenditures 5000-5999 1,797,119.00 -7.12% 1,669,230.00 0.17% 1,672,037.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00%


8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 9. Other Financing Uses a. Transfers Out 7600-7629 150,000.00 0.00% 150,000.00 0.00% 150,000.00

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

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 10,240,686.00 -0.56% 10,183,810.00 -0.16% 10,167,376.00


(Line A6 minus line B11) (703,625.00) (286,220.00) (107,308.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 4,680,164.00 3,976,539.00 3,690,319.00

2. Ending Fund Balance (Sum lines C and D1) 3,976,539.00 3,690,319.00 3,583,011.00 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 0.00

b. Restricted 9740 3,976,539.00 3,690,324.00 3,583,011.00

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 0.00 (5.00) 0.00

f. Total Components of Ending Fund Balance


of 175



Multiyear ProjectionsRestricted

19 64535 0000000Form MYP



2017-18Budget

(Form 01)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(E)


1. General Fund

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


(Enter reserve projections for subsequent years 1 and 2

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

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789


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

The expenditures adjustments projected on lines B1d, B2d and B10 are due to grants ending and expenses being shifted to unrestricted funds.The expenditures adjustments projected on lines B1d, B2d and B10 are due to grants ending and expenses being shifted to unrestricted funds.

of 175



Multiyear ProjectionsUnrestricted/Restricted

19 64535 0000000Form MYP



2017-18Budget

(Form 01)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(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 27,371,532.00 3.45% 28,316,983.00 2.73% 29,088,743.00 2. Federal Revenues 8100-8299 930,974.00 0.00% 930,974.00 0.00% 930,974.00 3. Other State Revenues 8300-8599 1,849,786.00 1.70% 1,881,308.00 0.02% 1,881,770.00 4. Other Local Revenues 8600-8799 4,317,298.00 -2.22% 4,221,420.00 -2.01% 4,136,382.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00




a. Base Salaries 16,891,513.00 17,230,837.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 115,205.00 (533,247.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 16,891,513.00 2.01% 17,230,837.00 -1.89% 16,904,522.00


a. Base Salaries 6,095,889.00 6,129,511.00


c. Cost-of-Living Adjustment 0.00 0.00




4. Books and Supplies 4000-4999 1,114,324.00 -2.38% 1,087,850.00 -4.26% 1,041,502.00

5. Services and Other Operating Expenditures 5000-5999 4,146,992.00 -2.90% 4,026,684.00 -0.80% 3,994,491.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.00 9. Other Financing Uses a. Transfers Out 7600-7629 150,000.00 0.00% 150,000.00 0.00% 150,000.00

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) 36,051,455.00 2.23% 36,853,651.00 0.06% 36,874,349.00


(Line A6 minus line B11) (1,581,865.00) (1,502,966.00) (836,480.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 8,648,596.00 7,066,731.00 5,563,765.00 2. Ending Fund Balance (Sum lines C and D1) 7,066,731.00 5,563,765.00 4,727,285.00 3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 11,000.00 11,000.00 11,000.00 b. Restricted 9740 3,976,539.00 3,690,324.00 3,583,011.00 c. Committed 1. Stabilization Arrangements 9750 1,997,608.00 756,837.00 27,044.00 2. Other Commitments 9760 0.00 0.00 0.00 d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 1,081,584.00 1,105,609.00 1,106,230.00 2. Unassigned/Unappropriated 9790 0.00 (5.00) 0.00 f. Total Components of Ending Fund Balance


of 175



Multiyear ProjectionsUnrestricted/Restricted

19 64535 0000000Form MYP



2017-18Budget

(Form 01)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(E)


1. General Fund a. Stabilization Arrangements 9750 1,997,608.00 756,837.00 27,044.00

b. Reserve for Economic Uncertainties 9789 1,081,584.00 1,105,609.00 1,106,230.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (5.00) 0.00

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

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 3,079,192.00 1,862,441.00 1,133,274.00

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 8.54% 5.05% 3.07%

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 and C4; enter projections) 3,355.15 3,355.15 3,355.15

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 36,051,455.00 36,853,651.00 36,874,349.00

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) 36,051,455.00 36,853,651.00 36,874,349.00

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) 1,081,543.65 1,105,609.53 1,106,230.47

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) 1,081,543.65 1,105,609.53 1,106,230.47

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

of 175


EL SEGUNDO UNIFIED SCHOOL DISTRICTMulti-Year Projections

Through Fiscal Year 2019 -20201

2 NET BEGINNING FUND BALANCE

3 OBJ# Major Object Description

4 8000 Revenue Limit

5 8012 Education Protection Account (EPA)

6 8100/8200 Total Federal Revenues

7 8300/8500 Total State Revenues

8 8600 Total Local Revenues

9 Total Revenue

10 OBJ# Major Object Description

11 1000 Total Certificated Salaries

12 2000 Total Classified Salaries

13 3000 Total Employee Benefits

14 4000 Total Books and Supplies

15 5000 Total Services and Other Operating Expenses

16 6000 Total Capital Outlay

17 7000 Total Other Outgo

18 Total Expenses

19 8980 Contributions to Restricted Funds

20 OPERATING SURPLUS/ (DEFICIT)

21 9795 Audit Adjustments

22 ENDING FUND BALANCE

23

24 Other Reserves/Set Asides

25

26 LCFF Gap Revenue Included in Reserves

27 Total Reserve Percent

28 Average Daily Attendance - Funded

29 Revenue Amount Per ADA

30 One-Time Revenue

New Requirement:Amount Over/ Under Minimum REU is Assigned for Stabilization Reserves

Minimum Required Reserve For Economic Uncertainties (REU) 3%

4,296,454.45 5,975,555.10 10,272,009.55 3,968,432 4,680,164 8,648,597 3,090,192 3,976,539 7,066,731 1,873,446$ 3,690,319$ 5,563,765$

Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total22,011,557 - 22,011,557 22,578,589 - 22,578,589 23,524,040 - 23,524,040 24,295,800 - 24,295,800

4,792,943 - 4,792,943 4,792,943 - 4,792,943 4,792,943 - 4,792,943 4,792,943 - 4,792,943

- 974,337 974,337 20,000 910,974 930,974 20,000 910,974 930,974 20,000 910,974 930,974

1,330,709 1,421,044 2,751,753 589,997 1,259,789 1,849,786 589,997 1,291,311 1,881,308 589,997 1,291,773 1,881,770

1,944,409 2,921,491 4,865,900 1,839,509 2,477,789 4,317,299 1,839,509 2,381,911 4,221,420 1,858,161 2,278,221 4,136,382

30,079,618 5,316,871 35,396,489 29,821,038 4,648,552 34,469,591 30,766,489 4,584,196 35,350,685 31,556,901 4,480,968 36,037,869

Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total 13,221,643 3,394,933 16,616,576 13,593,751 3,297,762 16,891,514 14,037,053 3,193,786 17,230,840 13,793,074 3,111,450 16,904,524

4,184,040 1,969,223 6,153,263 4,102,684 1,993,205 6,095,890 4,114,099 2,015,410 6,129,509 4,134,310 2,030,758 6,165,068

5,002,365 1,561,311 6,563,675 5,430,204 1,600,325 7,030,529 5,911,342 1,657,218 7,568,560 6,206,242 1,752,313 7,958,555

412,050 1,351,227 1,763,277 282,768 831,556 1,114,324 198,404 889,446 1,087,850 199,404 842,098 1,041,502

2,356,075 2,393,347 4,749,422 2,349,873 1,797,119 4,146,992 2,357,454 1,669,230 4,026,684 2,322,454 1,672,037 3,994,491

105,566 221,045 326,611 - - - - - - - - -

37,107 809,976 847,083 51,489 720,719 772,208 51,489 758,720 810,209 51,489 758,720 810,209

25,318,846 11,701,061 37,019,907 25,810,769 10,240,687 36,051,456 26,669,841 10,183,810 36,853,651 26,706,973 10,167,376 36,874,349

(5,088,794) 5,088,794 - (4,888,509) 4,888,509 - (5,313,394) 5,313,394 - (5,579,100) 5,579,100 0

(328,022) (1,295,396) (1,623,418) (878,240) (703,625) (1,581,865) (1,216,746) (286,220) (1,502,966) (729,172) (107,308) (836,480)

3,968,432.45 4,680,164.10 8,648,597 3,090,192 3,976,539 7,066,731 1,873,446 3,690,319 5,563,765 1,144,274 3,583,011 4,727,286

1,110,597$ -$ 1,110,597$ 1,081,584$ -$ 1,081,584$ 1,105,609$ -$ 1,105,609$ 1,106,230$ -$ 1,106,230$

11,000.00 - 11,000.00 11,000.00 - 11,000.00 11,000.00 - 11,000.00 11,000.00 - 11,000.00

2,846,835$ 4,680,164$ 7,527,000$ 1,997,608$ 3,976,539$ 5,974,147$ 756,837$ 3,690,319$ 4,447,156$ 27,044$ 3,583,011$ 3,610,056$

998,658$ 567,032$ 945,451$ 771,760$

10.69% 8.54% 5.05% 3.07%

3,355 3,355 3,355 3,355

$7,975 $8,144 $8,426 $8,655

$718,306 $0 $0 $0

2016-17 2018-19 2019-202017-18

of 175



Unrestricted and RestrictedExpenditures by Object

19 64535 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: fund-a (Rev 04/10/2017) Page 1 Printed: 6/20/2017 10:37 AM

2016-17 Estimated Actuals 2017-18 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 26,804,500.00 0.00 26,804,500.00 27,371,532.00 0.00 27,371,532.00 2.1%

2) Federal Revenue 8100-8299 0.00 974,337.00 974,337.00 20,000.00 910,974.00 930,974.00 -4.5%

3) Other State Revenue 8300-8599 1,330,709.00 1,421,044.00 2,751,753.00 589,997.00 1,259,789.00 1,849,786.00 -32.8%

4) Other Local Revenue 8600-8799 1,944,409.00 2,921,492.00 4,865,901.00 1,839,509.00 2,477,789.00 4,317,298.00 -11.3%

5) TOTAL, REVENUES 30,079,618.00 5,316,873.00 35,396,491.00 29,821,038.00 4,648,552.00 34,469,590.00 -2.6%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 13,221,643.00 3,394,933.00 16,616,576.00 13,593,751.00 3,297,762.00 16,891,513.00 1.7%

2) Classified Salaries 2000-2999 4,184,040.00 1,969,223.00 6,153,263.00 4,102,684.00 1,993,205.00 6,095,889.00 -0.9%

3) Employee Benefits 3000-3999 5,002,365.00 1,561,310.00 6,563,675.00 5,430,204.00 1,600,325.00 7,030,529.00 7.1%

4) Books and Supplies 4000-4999 412,050.00 1,351,226.00 1,763,276.00 282,768.00 831,556.00 1,114,324.00 -36.8%

5) Services and Other Operating Expenditures 5000-5999 2,356,075.00 2,393,345.00 4,749,420.00 2,349,873.00 1,797,119.00 4,146,992.00 -12.7%

6) Capital Outlay 6000-6999 105,566.00 221,045.00 326,611.00 0.00 0.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 37,107.00 509,976.00 547,083.00 51,489.00 570,719.00 622,208.00 13.7%

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

9) TOTAL, EXPENDITURES 25,318,846.00 11,401,058.00 36,719,904.00 25,810,769.00 10,090,686.00 35,901,455.00 -2.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,760,772.00 (6,084,185.00) (1,323,413.00) 4,010,269.00 (5,442,134.00) (1,431,865.00) 8.2%

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

b) Transfers Out 7600-7629 0.00 300,000.00 300,000.00 0.00 150,000.00 150,000.00 -50.0%

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 (5,088,794.00) 5,088,794.00 0.00 (4,888,509.00) 4,888,509.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (5,088,794.00) 4,788,794.00 (300,000.00) (4,888,509.00) 4,738,509.00 (150,000.00) -50.0%

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (328,022.00) (1,295,391.00) (1,623,413.00) (878,240.00) (703,625.00) (1,581,865.00) -2.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,296,454.00 5,975,555.00 10,272,009.00 3,968,432.00 4,680,164.00 8,648,596.00 -15.8%

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) 4,296,454.00 5,975,555.00 10,272,009.00 3,968,432.00 4,680,164.00 8,648,596.00 -15.8%

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

e) Adjusted Beginning Balance (F1c + F1d) 4,296,454.00 5,975,555.00 10,272,009.00 3,968,432.00 4,680,164.00 8,648,596.00 -15.8%

2) Ending Balance, June 30 (E + F1e) 3,968,432.00 4,680,164.00 8,648,596.00 3,090,192.00 3,976,539.00 7,066,731.00 -18.3%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 11,000.00 0.00 11,000.00 11,000.00 0.00 11,000.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 4,680,164.00 4,680,164.00 0.00 3,976,539.00 3,976,539.00 -15.0%

c) Committed Stabilization Arrangements 9750 2,846,835.00 0.00 2,846,835.00 1,997,608.00 0.00 1,997,608.00 -29.8%

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 1,110,597.00 0.00 1,110,597.00 1,081,584.00 0.00 1,081,584.00 -2.6%

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

of 175




19 64535 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

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 14,583,976.00 0.00 14,583,976.00 15,151,008.00 0.00 15,151,008.00 3.9%

Education Protection Account State Aid - Current Year 8012 4,792,943.00 0.00 4,792,943.00 4,792,943.00 0.00 4,792,943.00 0.0%

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 42,918.00 0.00 42,918.00 42,918.00 0.00 42,918.00 0.0%

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

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

County & District Taxes Secured Roll Taxes 8041 6,771,541.00 0.00 6,771,541.00 6,771,541.00 0.00 6,771,541.00 0.0%

Unsecured Roll Taxes 8042 203,275.00 0.00 203,275.00 203,275.00 0.00 203,275.00 0.0%

Prior Years' Taxes 8043 357,758.00 0.00 357,758.00 357,758.00 0.00 357,758.00 0.0%

Supplemental Taxes 8044 71,341.00 0.00 71,341.00 71,341.00 0.00 71,341.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (19,252.00) 0.00 (19,252.00) (19,252.00) 0.00 (19,252.00) 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 26,804,500.00 0.00 26,804,500.00 27,371,532.00 0.00 27,371,532.00 2.1% LCFF Transfers

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

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

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

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

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

TOTAL, LCFF SOURCES 26,804,500.00 0.00 26,804,500.00 27,371,532.00 0.00 27,371,532.00 2.1%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 394,871.00 394,871.00 0.00 394,871.00 394,871.00 0.0%

Special Education Discretionary Grants 8182 0.00 179,689.00 179,689.00 0.00 116,326.00 116,326.00 -35.3%

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

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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%

Title I, Part A, Basic 3010 8290 326,488.00 326,488.00 326,488.00 326,488.00 0.0%

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

Title II, Part A, Educator Quality 4035 8290 42,587.00 42,587.00 42,587.00 42,587.00 0.0%

Title III, Part A, Immigrant Education Program 4201 8290 13,158.00 13,158.00 13,158.00 13,158.00 0.0%

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Title III, Part A, English Learner Program 4203 8290 17,544.00 17,544.00 17,544.00 17,544.00 0.0%

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

Other NCLB / Every Student Succeeds Act

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

5510 8290 0.00 0.00 0.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 0.00 20,000.00 0.00 20,000.00 New

TOTAL, FEDERAL REVENUE 0.00 974,337.00 974,337.00 20,000.00 910,974.00 930,974.00 -4.5%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan Current Year 6500 8311 1,017,946.00 1,017,946.00 1,026,877.00 1,026,877.00 0.9%

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%

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

Mandated Costs Reimbursements 8550 848,327.00 0.00 848,327.00 130,021.00 0.00 130,021.00 -84.7%

Lottery - Unrestricted and Instructional Materials 8560 482,382.00 37,340.00 519,722.00 459,976.00 37,340.00 497,316.00 -4.3%

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%

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%

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

California Clean Energy Jobs Act 6230 8590 84,790.00 84,790.00 0.00 0.00 -100.0%

Career Technical Education Incentive

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 280,968.00 280,968.00 0.00 195,572.00 195,572.00 -30.4%

TOTAL, OTHER STATE REVENUE 1,330,709.00 1,421,044.00 2,751,753.00 589,997.00 1,259,789.00 1,849,786.00 -32.8%

of 175




19 64535 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 107,929.00 0.00 107,929.00 110,509.00 0.00 110,509.00 2.4%

Interest 8660 100,000.00 0.00 100,000.00 10,000.00 0.00 10,000.00 -90.0%

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

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

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

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

Interagency Services 8677 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 1,684,480.00 0.00 1,684,480.00 1,667,000.00 0.00 1,667,000.00 -1.0%

Other Local Revenue Plus: Misc Funds Non-LCFF

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Local Revenue 8699 52,000.00 2,921,492.00 2,973,492.00 52,000.00 2,477,789.00 2,529,789.00 -14.9%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 1,944,409.00 2,921,492.00 4,865,901.00 1,839,509.00 2,477,789.00 4,317,298.00 -11.3%

TOTAL, REVENUES 30,079,618.00 5,316,873.00 35,396,491.00 29,821,038.00 4,648,552.00 34,469,590.00 -2.6%

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 10,864,158.00 2,757,561.00 13,621,719.00 11,266,547.00 2,621,067.00 13,887,614.00 2.0%

Certificated Pupil Support Salaries 1200 836,120.00 637,372.00 1,473,492.00 810,025.00 676,695.00 1,486,720.00 0.9%

Certificated Supervisors' and Administrators' Salaries 1300 1,521,365.00 0.00 1,521,365.00 1,517,179.00 0.00 1,517,179.00 -0.3%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 13,221,643.00 3,394,933.00 16,616,576.00 13,593,751.00 3,297,762.00 16,891,513.00 1.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 253,419.00 1,261,810.00 1,515,229.00 237,575.00 1,280,517.00 1,518,092.00 0.2%

Classified Support Salaries 2200 843,699.00 379,141.00 1,222,840.00 786,260.00 387,108.00 1,173,368.00 -4.0%

Classified Supervisors' and Administrators' Salaries 2300 508,614.00 151,347.00 659,961.00 515,717.00 155,769.00 671,486.00 1.7%

Clerical, Technical and Office Salaries 2400 1,385,865.00 72,297.00 1,458,162.00 1,400,490.00 69,359.00 1,469,849.00 0.8%

Other Classified Salaries 2900 1,192,443.00 104,628.00 1,297,071.00 1,162,642.00 100,452.00 1,263,094.00 -2.6%

TOTAL, CLASSIFIED SALARIES 4,184,040.00 1,969,223.00 6,153,263.00 4,102,684.00 1,993,205.00 6,095,889.00 -0.9%

EMPLOYEE BENEFITS

STRS 3101-3102 1,690,833.00 413,958.00 2,104,791.00 1,965,754.00 461,692.00 2,427,446.00 15.3%

PERS 3201-3202 448,063.00 198,502.00 646,565.00 508,262.00 221,341.00 729,603.00 12.8%

OASDI/Medicare/Alternative 3301-3302 485,996.00 191,372.00 677,368.00 490,390.00 190,706.00 681,096.00 0.6%

Health and Welfare Benefits 3401-3402 1,817,155.00 492,488.00 2,309,643.00 1,870,197.00 605,797.00 2,475,994.00 7.2%

Unemployment Insurance 3501-3502 8,704.00 2,683.00 11,387.00 8,848.00 3,045.00 11,893.00 4.4%

Workers' Compensation 3601-3602 307,385.00 94,729.00 402,114.00 356,761.00 106,744.00 463,505.00 15.3%

OPEB, Allocated 3701-3702 149,409.00 0.00 149,409.00 140,521.00 0.00 140,521.00 -5.9%

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

Other Employee Benefits 3901-3902 94,820.00 167,578.00 262,398.00 89,471.00 11,000.00 100,471.00 -61.7%

TOTAL, EMPLOYEE BENEFITS 5,002,365.00 1,561,310.00 6,563,675.00 5,430,204.00 1,600,325.00 7,030,529.00 7.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 7,500.00 336,807.00 344,307.00 0.00 136,807.00 136,807.00 -60.3%

Books and Other Reference Materials 4200 47,950.00 14,500.00 62,450.00 0.00 11,048.00 11,048.00 -82.3%

Materials and Supplies 4300 290,612.00 806,195.00 1,096,807.00 279,168.00 614,596.00 893,764.00 -18.5%

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 65,988.00 193,724.00 259,712.00 3,600.00 69,105.00 72,705.00 -72.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 412,050.00 1,351,226.00 1,763,276.00 282,768.00 831,556.00 1,114,324.00 -36.8%

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 61,804.00 124,954.00 186,758.00 53,622.00 76,039.00 129,661.00 -30.6%

Dues and Memberships 5300 30,077.00 21,074.00 51,151.00 26,452.00 7,535.00 33,987.00 -33.6%

Insurance 5400 - 5450 216,847.00 0.00 216,847.00 284,021.00 0.00 284,021.00 31.0%

Operations and Housekeeping Services 5500 700,077.00 0.00 700,077.00 714,841.00 0.00 714,841.00 2.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 331,333.00 777,853.00 1,109,186.00 276,059.00 609,899.00 885,958.00 -20.1%

Transfers of Direct Costs 5710 (2,722.00) 2,722.00 0.00 (2,325.00) 2,325.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (622.00) 400.00 (222.00) (500.00) 500.00 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 891,695.00 1,464,696.00 2,356,391.00 909,163.00 1,099,311.00 2,008,474.00 -14.8%

Communications 5900 127,586.00 1,646.00 129,232.00 88,540.00 1,510.00 90,050.00 -30.3%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,356,075.00 2,393,345.00 4,749,420.00 2,349,873.00 1,797,119.00 4,146,992.00 -12.7%

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 13,820.00 13,820.00 0.00 0.00 0.00 -100.0%

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 105,566.00 43,784.00 149,350.00 0.00 0.00 0.00 -100.0%

Equipment Replacement 6500 0.00 163,441.00 163,441.00 0.00 0.00 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 105,566.00 221,045.00 326,611.00 0.00 0.00 0.00 -100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 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 22,000.00 0.00 22,000.00 22,000.00 0.00 22,000.00 0.0%

Payments to County Offices 7142 0.00 318,441.00 318,441.00 0.00 379,184.00 379,184.00 19.1%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 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 0.00 191,535.00 191,535.00 0.00 191,535.00 191,535.00 0.0%

All Other Transfers 7281-7283 15,107.00 0.00 15,107.00 29,489.00 0.00 29,489.00 95.2%

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.00 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) 37,107.00 509,976.00 547,083.00 51,489.00 570,719.00 622,208.00 13.7%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

TOTAL, EXPENDITURES 25,318,846.00 11,401,058.00 36,719,904.00 25,810,769.00 10,090,686.00 35,901,455.00 -2.2%

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

INTERFUND TRANSFERS OUT

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

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

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

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

Other Authorized Interfund Transfers Out 7619 0.00 300,000.00 300,000.00 0.00 150,000.00 150,000.00 -50.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 300,000.00 300,000.00 0.00 150,000.00 150,000.00 -50.0%

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%

of 175




19 64535 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (5,088,794.00) 5,088,794.00 0.00 (4,888,509.00) 4,888,509.00 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 (5,088,794.00) 5,088,794.00 0.00 (4,888,509.00) 4,888,509.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (5,088,794.00) 4,788,794.00 (300,000.00) (4,888,509.00) 4,738,509.00 (150,000.00) -50.0%

of 175



Unrestricted and RestrictedExpenditures by Function

19 64535 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 26,804,500.00 0.00 26,804,500.00 27,371,532.00 0.00 27,371,532.00 2.1%

2) Federal Revenue 8100-8299 0.00 974,337.00 974,337.00 20,000.00 910,974.00 930,974.00 -4.5%

3) Other State Revenue 8300-8599 1,330,709.00 1,421,044.00 2,751,753.00 589,997.00 1,259,789.00 1,849,786.00 -32.8%

4) Other Local Revenue 8600-8799 1,944,409.00 2,921,492.00 4,865,901.00 1,839,509.00 2,477,789.00 4,317,298.00 -11.3%

5) TOTAL, REVENUES 30,079,618.00 5,316,873.00 35,396,491.00 29,821,038.00 4,648,552.00 34,469,590.00 -2.6%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 14,447,527.00 7,951,706.00 22,399,233.00 15,057,005.00 6,986,209.00 22,043,214.00 -1.6%

2) Instruction - Related Services 2000-2999 2,791,364.00 158,941.00 2,950,305.00 2,822,901.00 108,234.00 2,931,135.00 -0.6%

3) Pupil Services 3000-3999 986,897.00 1,183,056.00 2,169,953.00 975,750.00 1,165,919.00 2,141,669.00 -1.3%

4) Ancillary Services 4000-4999 0.00 77,798.00 77,798.00 0.00 78,631.00 78,631.00 1.1%

5) Community Services 5000-5999 936,253.00 0.00 936,253.00 959,995.00 0.00 959,995.00 2.5%

6) Enterprise 6000-6999 697,481.00 3,024.00 700,505.00 725,491.00 847.00 726,338.00 3.7%

7) General Administration 7000-7999 3,194,106.00 121,987.00 3,316,093.00 3,108,446.00 100,774.00 3,209,220.00 -3.2%

8) Plant Services 8000-8999 2,228,111.00 1,394,570.00 3,622,681.00 2,109,692.00 1,079,353.00 3,189,045.00 -12.0%

9) Other Outgo 9000-9999Except

7600-7699 37,107.00 509,976.00 547,083.00 51,489.00 570,719.00 622,208.00 13.7%

10) TOTAL, EXPENDITURES 25,318,846.00 11,401,058.00 36,719,904.00 25,810,769.00 10,090,686.00 35,901,455.00 -2.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 4,760,772.00 (6,084,185.00) (1,323,413.00) 4,010,269.00 (5,442,134.00) (1,431,865.00) 8.2%

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

b) Transfers Out 7600-7629 0.00 300,000.00 300,000.00 0.00 150,000.00 150,000.00 -50.0%

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 (5,088,794.00) 5,088,794.00 0.00 (4,888,509.00) 4,888,509.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (5,088,794.00) 4,788,794.00 (300,000.00) (4,888,509.00) 4,738,509.00 (150,000.00) -50.0%

of 175



Unrestricted and RestrictedExpenditures by Function

19 64535 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (328,022.00) (1,295,391.00) (1,623,413.00) (878,240.00) (703,625.00) (1,581,865.00) -2.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,296,454.00 5,975,555.00 10,272,009.00 3,968,432.00 4,680,164.00 8,648,596.00 -15.8%

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) 4,296,454.00 5,975,555.00 10,272,009.00 3,968,432.00 4,680,164.00 8,648,596.00 -15.8%

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

e) Adjusted Beginning Balance (F1c + F1d) 4,296,454.00 5,975,555.00 10,272,009.00 3,968,432.00 4,680,164.00 8,648,596.00 -15.8%

2) Ending Balance, June 30 (E + F1e) 3,968,432.00 4,680,164.00 8,648,596.00 3,090,192.00 3,976,539.00 7,066,731.00 -18.3%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 11,000.00 0.00 11,000.00 11,000.00 0.00 11,000.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 4,680,164.00 4,680,164.00 0.00 3,976,539.00 3,976,539.00 -15.0%

c) Committed Stabilization Arrangements 9750 2,846,835.00 0.00 2,846,835.00 1,997,608.00 0.00 1,997,608.00 -29.8%

Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments (by Resource/Object) 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 1,110,597.00 0.00 1,110,597.00 1,081,584.00 0.00 1,081,584.00 -2.6%

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

of 175



Exhibit: Restricted Balance Detail19 64535 0000000

Form 01


2016-17 2017-18Resource Description Estimated Actuals Budget

6230 California Clean Energy Jobs Act 211,068.00 211,068.00

6264 Educator Effectiveness (15-16) 169,525.00 159,773.00

6300 Lottery: Instructional Materials 755,956.00 536,042.00

6512 Special Ed: Mental Health Services 0.00 14,528.00

7338 College Readiness Block Grant 75,000.00 75,000.00

8150 Ongoing & Major Maintenance Account (RMA: Education Code Sectio 135,700.00 30,000.00

9010 Other Restricted Local 3,332,915.00 2,950,128.00

Total, Restricted Balance 4,680,164.00 3,976,539.00

of 175


July 1 BudgetCafeteria Special Revenue Fund

Expenditures by Object19 64535 0000000

Form 13

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: fund-b (Rev 04/07/2017 Page 1 Printed: 6/20/2017 10:37 AM

Description Resource Codes Object Codes2016-17

Estimated Actuals2017-18Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 202,957.00 180,006.00 -11.3%

3) Other State Revenue 8300-8599 14,519.00 15,698.00 8.1%

4) Other Local Revenue 8600-8799 536,643.00 515,049.00 -4.0%

5) TOTAL, REVENUES 754,119.00 710,753.00 -5.8%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 272,168.00 283,916.00 4.3%

3) Employee Benefits 3000-3999 86,580.00 90,597.00 4.6%

4) Books and Supplies 4000-4999 303,000.00 299,000.00 -1.3%

5) Services and Other Operating Expenditures 5000-5999 35,047.00 55,340.00 57.9%

6) Capital Outlay 6000-6999 10,468.00 0.00 -100.0%

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

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

9) TOTAL, EXPENDITURES 707,263.00 728,853.00 3.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 46,856.00 (18,100.00) -138.6%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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

of 175




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 46,856.00 (18,100.00) -138.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 28,802.00 75,658.00 162.7%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 28,802.00 75,658.00 162.7%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 28,802.00 75,658.00 162.7%

2) Ending Balance, June 30 (E + F1e) 75,658.00 57,558.00 -23.9% 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 75,658.00 57,558.00 -23.9%

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 0.00 0.00 0.0%

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%

of 175




Form 13




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

of 175




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 202,957.00 180,006.00 -11.3%

Donated Food Commodities 8221 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 202,957.00 180,006.00 -11.3%

OTHER STATE REVENUE

Child Nutrition Programs 8520 14,519.00 15,698.00 8.1%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 14,519.00 15,698.00 8.1%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Food Service Sales 8634 489,343.00 467,449.00 -4.5%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 300.00 600.00 100.0%

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

Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 47,000.00 47,000.00 0.0%

TOTAL, OTHER LOCAL REVENUE 536,643.00 515,049.00 -4.0%

TOTAL, REVENUES 754,119.00 710,753.00 -5.8%

of 175




Form 13




PercentDifference


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 Support Salaries 2200 267,168.00 276,476.00 3.5%

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

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 5,000.00 7,440.00 48.8%

TOTAL, CLASSIFIED SALARIES 272,168.00 283,916.00 4.3%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 27,961.00 31,187.00 11.5%

OASDI/Medicare/Alternative 3301-3302 19,148.00 19,016.00 -0.7%

Health and Welfare Benefits 3401-3402 34,529.00 34,529.00 0.0%

Unemployment Insurance 3501-3502 136.00 141.00 3.7%

Workers' Compensation 3601-3602 4,806.00 5,724.00 19.1%

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 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 86,580.00 90,597.00 4.6%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 11,000.00 12,000.00 9.1%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 292,000.00 287,000.00 -1.7%

TOTAL, BOOKS AND SUPPLIES 303,000.00 299,000.00 -1.3%

of 175




Form 13




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 1,300.00 New

Dues and Memberships 5300 200.00 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 1,700.00 2,000.00 17.6%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 12,503.00 16,500.00 32.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 224.00 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 20,420.00 35,540.00 74.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 35,047.00 55,340.00 57.9%

CAPITAL OUTLAY

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 10,468.00 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 10,468.00 0.00 -100.0%


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%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0%

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

TOTAL, EXPENDITURES 707,263.00 728,853.00 3.1%

of 175




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 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 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 Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

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

of 175



Expenditures by Function19 64535 0000000

Form 13

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: fund-b (Rev 03/08/2016) Page 1 Printed: 6/20/2017 10:37 AM

Description Function Codes Object Codes2016-17


PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 202,957.00 180,006.00 -11.3%

3) Other State Revenue 8300-8599 14,519.00 15,698.00 8.1%


5) TOTAL, REVENUES 754,119.00 710,753.00 -5.8%


1) Instruction 1000-1999 0.00 0.00 0.0%

2) Instruction - Related Services 2000-2999 0.00 0.00 0.0%

3) Pupil Services 3000-3999 705,563.00 726,853.00 3.0%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 1,700.00 2,000.00 17.6%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 46,856.00 (18,100.00) -138.6%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 46,856.00 (18,100.00) -138.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 28,802.00 75,658.00 162.7%


c) As of July 1 - Audited (F1a + F1b) 28,802.00 75,658.00 162.7%


e) Adjusted Beginning Balance (F1c + F1d) 28,802.00 75,658.00 162.7%

2) Ending Balance, June 30 (E + F1e) 75,658.00 57,558.00 -23.9%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 75,658.00 57,558.00 -23.9%


Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0%

d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0%



of 175


July 1 BudgetCafeteria Special Revenue FundExhibit: Restricted Balance Detail

19 64535 0000000Form 13



5310 Child Nutrition: School Programs (e.g., School Lunch, School B 75,658.00 57,558.00

Total, Restricted Balance 75,658.00 57,558.00

of 175


July 1 BudgetDeferred 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%

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

4) Other Local Revenue 8600-8799 7,894.00 12,596.00 59.6%

5) TOTAL, REVENUES 7,894.00 12,596.00 59.6%

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 0.00 0.00 0.0%


6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (7,731.00) (7,404.00) -4.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 300,000.00 150,000.00 -50.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 300,000.00 150,000.00 -50.0%

of 175




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 292,269.00 142,596.00 -51.2%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 986,747.00 1,279,016.00 29.6%


c) As of July 1 - Audited (F1a + F1b) 986,747.00 1,279,016.00 29.6%


e) Adjusted Beginning Balance (F1c + F1d) 986,747.00 1,279,016.00 29.6%

2) Ending Balance, June 30 (E + F1e) 1,279,016.00 1,421,612.00 11.1% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,279,016.00 1,421,612.00 11.1%






of 175




Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


of 175




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


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

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


Interest 8660 7,894.00 12,596.00 59.6%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 7,894.00 12,596.00 59.6%

TOTAL, REVENUES 7,894.00 12,596.00 59.6%

of 175




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%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

of 175




Form 14




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 10,000.00 10,000.00 0.0%


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%



CAPITAL OUTLAY

Land Improvements 6170 0.00 0.00 0.0%


Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Debt Service





of 175




Form 14




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 300,000.00 150,000.00 -50.0%

(a) TOTAL, INTERFUND TRANSFERS IN 300,000.00 150,000.00 -50.0%




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




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 300,000.00 150,000.00 -50.0%

of 175


July 1 BudgetDeferred Maintenance FundExpenditures by Function

19 64535 0000000Form 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%



5) TOTAL, REVENUES 7,894.00 12,596.00 59.6%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 15,625.00 20,000.00 28.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (7,731.00) (7,404.00) -4.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 300,000.00 150,000.00 -50.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 300,000.00 150,000.00 -50.0%

of 175


July 1 BudgetDeferred Maintenance FundExpenditures by Function

19 64535 0000000Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 292,269.00 142,596.00 -51.2%


a) As of July 1 - Unaudited 9791 986,747.00 1,279,016.00 29.6%





2) Ending Balance, June 30 (E + F1e) 1,279,016.00 1,421,612.00 11.1%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,279,016.00 1,421,612.00 11.1%






of 175




Form 14





of 175


July 1 BudgetCapital Facilities FundExpenditures by Object

19 64535 0000000Form 25

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: fund-d (Rev 02/02/2016) Page 1 Printed: 6/20/2017 10:37 AM



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 38,688.00 25,000.00 -35.4%

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 50,500.00 10,000.00 -80.2%

6) Capital Outlay 6000-6999 435,524.00 0.00 -100.0%



9) TOTAL, EXPENDITURES 486,024.00 10,000.00 -97.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (447,336.00) 15,000.00 -103.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175



19 64535 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (447,336.00) 15,000.00 -103.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 447,336.00 0.00 -100.0%


c) As of July 1 - Audited (F1a + F1b) 447,336.00 0.00 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 447,336.00 0.00 -100.0%

2) Ending Balance, June 30 (E + F1e) 0.00 15,000.00 New Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 15,000.00 New






of 175



19 64535 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY


of 175



19 64535 0000000Form 25




PercentDifference

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%


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


Interest 8660 3,688.00 0.00 -100.0%


Fees and Contracts

Mitigation/Developer Fees 8681 35,000.00 25,000.00 -28.6%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 38,688.00 25,000.00 -35.4%

TOTAL, REVENUES 38,688.00 25,000.00 -35.4%

of 175



19 64535 0000000Form 25




PercentDifference


Other Certificated Salaries 1900 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

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%





of 175



19 64535 0000000Form 25




PercentDifference




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 500.00 0.00 -100.0%



Professional/Consulting Services and Operating Expenditures 5800 50,000.00 10,000.00 -80.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 50,500.00 10,000.00 -80.2%

CAPITAL OUTLAY

Land 6100 5,000.00 0.00 -100.0%


Buildings and Improvements of Buildings 6200 430,524.00 0.00 -100.0%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 435,524.00 0.00 -100.0%


Other Transfers Out

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

Debt Service




TOTAL, EXPENDITURES 486,024.00 10,000.00 -97.9%

of 175



19 64535 0000000Form 25




PercentDifference

INTERFUND TRANSFERS





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



OTHER SOURCES/USES

SOURCES

Proceeds

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

Other Sources



Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





of 175


July 1 BudgetCapital Facilities Fund


Form 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%



5) TOTAL, REVENUES 38,688.00 25,000.00 -35.4%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 486,024.00 10,000.00 -97.9%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 486,024.00 10,000.00 -97.9%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175




Form 25




PercentDifference



a) As of July 1 - Unaudited 9791 447,336.00 0.00 -100.0%


c) As of July 1 - Audited (F1a + F1b) 447,336.00 0.00 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 447,336.00 0.00 -100.0%

2) Ending Balance, June 30 (E + F1e) 0.00 15,000.00 New Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 15,000.00 New






of 175




Form 25



9010 Other Restricted Local 0.00 15,000.00

Total, Restricted Balance 0.00 15,000.00

of 175


July 1 BudgetCounty 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%



5) TOTAL, REVENUES 11,963.00 13,798.00 15.3%

B. EXPENDITURES




4) Books and Supplies 4000-4999 500.00 0.00 -100.0%


6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (115,537.00) (286,202.00) 147.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (115,537.00) (286,202.00) 147.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,495,384.00 1,379,847.00 -7.7%


c) As of July 1 - Audited (F1a + F1b) 1,495,384.00 1,379,847.00 -7.7%


e) Adjusted Beginning Balance (F1c + F1d) 1,495,384.00 1,379,847.00 -7.7%

2) Ending Balance, June 30 (E + F1e) 1,379,847.00 1,093,645.00 -20.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,379,847.00 1,093,645.00 -20.7%






of 175




Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


of 175




Form 35




PercentDifference

FEDERAL REVENUE


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE



Interest 8660 11,963.00 13,798.00 15.3%


Other Local Revenue




TOTAL, REVENUES 11,963.00 13,798.00 15.3%

of 175




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


Materials and Supplies 4300 500.00 0.00 -100.0%


TOTAL, BOOKS AND SUPPLIES 500.00 0.00 -100.0%

of 175




Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 5,000.00 0.00 -100.0%






CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service





of 175




Form 35




PercentDifference

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.0%







of 175




Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

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

Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





of 175




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%



5) TOTAL, REVENUES 11,963.00 13,798.00 15.3%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 127,500.00 300,000.00 135.3%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (115,537.00) (286,202.00) 147.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (115,537.00) (286,202.00) 147.7%


a) As of July 1 - Unaudited 9791 1,495,384.00 1,379,847.00 -7.7%





2) Ending Balance, June 30 (E + F1e) 1,379,847.00 1,093,645.00 -20.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,379,847.00 1,093,645.00 -20.7%






of 175




Form 35



7710 State School Facilities Projects 1,379,847.00 1,093,645.00


of 175


July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 234,060.00 234,060.00 0.0%

B. EXPENDITURES





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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 234,060.00 234,060.00 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 22,115,000.00 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 22,115,000.00 0.00 -100.0%

of 175




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 22,349,060.00 234,060.00 -99.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 510,125.00 22,859,185.00 4381.1%






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 22,859,185.00 23,093,245.00 1.0%






of 175




Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


of 175




Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE

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

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 234,060.00 234,060.00 0.0%


Other Local Revenue




TOTAL, REVENUES 234,060.00 234,060.00 0.0%

of 175




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





of 175




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%



Professional/Consulting Services and Operating Expenditures 5800 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%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.0%

of 175




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%




of 175




Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 22,115,000.00 0.00 -100.0%

Other Sources







(c) TOTAL, SOURCES 22,115,000.00 0.00 -100.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 22,115,000.00 0.00 -100.0%

of 175




Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 234,060.00 234,060.00 0.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 234,060.00 234,060.00 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 22,115,000.00 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 22,115,000.00 0.00 -100.0%

of 175




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 22,349,060.00 234,060.00 -99.0%


a) As of July 1 - Unaudited 9791 510,125.00 22,859,185.00 4381.1%






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 22,859,185.00 23,093,245.00 1.0%






of 175




Form 40





of 175


July 1 BudgetBond 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%

3) Other State Revenue 8300-8599 13,455.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 3,731,015.00 4,619,942.00 23.8%

5) TOTAL, REVENUES 3,744,470.00 4,619,942.00 23.4%

B. EXPENDITURES





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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 3,924,052.00 4,072,956.00 3.8%


9) TOTAL, EXPENDITURES 3,924,052.00 4,072,956.00 3.8%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175




Form 51




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 4,273,667.00 4,094,085.00 -4.2%






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%



d) Assigned Other Assignments 9780 4,094,085.00 4,641,071.00 13.4%



of 175




Form 51




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


of 175




Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 13,455.00 0.00 -100.0%

Other Subventions/In-Lieu Taxes 8572 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 13,455.00 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 3,856,510.00 4,253,553.00 10.3%

Unsecured Roll 8612 316,362.00 328,418.00 3.8%

Prior Years' Taxes 8613 (524,531.00) 0.00 -100.0%

Supplemental Taxes 8614 63,210.00 31,605.00 -50.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 6,274.00 0.00 -100.0%

Interest 8660 13,190.00 3,957.00 -70.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 2,409.00 New


TOTAL, OTHER LOCAL REVENUE 3,731,015.00 4,619,942.00 23.8%

TOTAL, REVENUES 3,744,470.00 4,619,942.00 23.4%

of 175




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 2,778,916.00 2,952,640.00 6.3%

Bond Interest and Other Service Charges 7434 1,145,136.00 1,120,316.00 -2.2%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 3,924,052.00 4,072,956.00 3.8%

TOTAL, EXPENDITURES 3,924,052.00 4,072,956.00 3.8%

of 175




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





of 175




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%

3) Other State Revenue 8300-8599 13,455.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 3,731,015.00 4,619,942.00 23.8%

5) TOTAL, REVENUES 3,744,470.00 4,619,942.00 23.4%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 3,924,052.00 4,072,956.00 3.8%

10) TOTAL, EXPENDITURES 3,924,052.00 4,072,956.00 3.8%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175




Form 51




PercentDifference



a) As of July 1 - Unaudited 9791 4,273,667.00 4,094,085.00 -4.2%






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%



d) Assigned Other Assignments (by Resource/Object) 9780 4,094,085.00 4,641,071.00 13.4%



of 175




Form 51



Total, Restricted Balance 0.00 0.00

of 175


July 1 BudgetSelf-Insurance FundExpenses by Object

19 64535 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: fund-e (Rev 03/20/2017) Page 1 Printed: 6/20/2017 10:40 AM



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 139,009.00 146,411.00 5.3%

B. EXPENSES



3) Employee Benefits 3000-3999 125,000.00 125,000.00 0.0%


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

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 125,000.00 125,000.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 14,009.00 21,411.00 52.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175



19 64535 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 14,009.00 21,411.00 52.8%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 1,200,056.00 1,214,065.00 1.2%


c) As of July 1 - Audited (F1a + F1b) 1,200,056.00 1,214,065.00 1.2%


e) Adjusted Beginning Net Position (F1c + F1d) 1,200,056.00 1,214,065.00 1.2%

2) Ending Net Position, June 30 (E + F1e) 1,214,065.00 1,235,476.00 1.8% 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 1,214,065.00 1,235,476.00 1.8%

of 175



19 64535 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00





of 175



19 64535 0000000Form 67




PercentDifference

I. LIABILITIES






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

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

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

of 175



19 64535 0000000Form 67




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 9,600.00 16,390.00 70.7%


Fees and Contracts

In-District Premiums/ Contributions 8674 129,409.00 130,021.00 0.5%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue




TOTAL, REVENUES 139,009.00 146,411.00 5.3%

of 175



19 64535 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 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 125,000.00 125,000.00 0.0%



TOTAL, EMPLOYEE BENEFITS 125,000.00 125,000.00 0.0%

BOOKS AND SUPPLIES





of 175



19 64535 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES



Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%


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


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


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 125,000.00 125,000.00 0.0%

of 175



19 64535 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





of 175


July 1 BudgetSelf-Insurance Fund

Expenses by Function19 64535 0000000

Form 67




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 139,009.00 146,411.00 5.3%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 125,000.00 125,000.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 125,000.00 125,000.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 14,009.00 21,411.00 52.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


of 175



Expenses by Function19 64535 0000000

Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 14,009.00 21,411.00 52.8%

F. NET POSITION 1) Beginning Net Position

a) As of July 1 - Unaudited 9791 1,200,056.00 1,214,065.00 1.2%


c) As of July 1 - Audited (F1a + F1b) 1,200,056.00 1,214,065.00 1.2%


e) Adjusted Beginning Net Position (F1c + F1d) 1,200,056.00 1,214,065.00 1.2%

2) Ending Net Position, June 30 (E + F1e) 1,214,065.00 1,235,476.00 1.8%

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 1,214,065.00 1,235,476.00 1.8%

of 175



Exhibit: Restricted Net Position Detail19 64535 0000000

Form 67



Total, Restricted Net Position 0.00 0.00

of 175


2017-18 July 1 BudgetAVERAGE DAILY ATTENDANCE 19 64535 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: ada (Rev 03/10/2017) Page 1 of 1 Printed: 6/20/2017 10:40 AM

2016-17 Estimated Actuals 2017-18 Budget2017-18 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 3,355.15 3,351.94 3,355.15 3,355.15 3,351.94 3,355.15 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) +- 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 3,355.15 3,351.94 3,355.15 3,355.15 3,351.94 3,355.15 5. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class 5.71 5.71 5.71 5.71 5.71 5.71 c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 5.71 5.71 5.71 5.71 5.71 5.71 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 3,360.86 3,357.65 3,360.86 3,360.86 3,357.65 3,360.86 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

of 175



Form A


2016-17 Estimated Actuals 2017-18 Budget2017-18 BudgetEstimated P-2 Estimated Estimated

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

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.00 2. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.00 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

of 175



Form A


2016-17 Estimated Actuals 2017-18 Budget2017-18 Budget

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

ADAEstimated

Annual ADAEstimated

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

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

1. Total Charter School Regular ADA 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00 3. Charter School Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0.00

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

5. Total Charter School Regular ADA 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00 7. Charter School Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0.00 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0.00

of 175


July 1 Budget2017-18 Budget

Cashflow Worksheet - Budget Year (1)19 64535 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 6/20/2017 10:41 AM

Beginning

Object

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

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 9,332,971.00 9,345,521.00 7,890,071.00 8,308,898.00 7,097,489.00 6,275,498.00 9,097,325.00 8,813,916.00B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 757,550.00 757,550.00 2,561,827.00 1,363,591.00 1,283,009.00 2,561,827.00 1,363,591.00 1,363,591.00 Property Taxes 8020-8079 50,000.00 250,000.00 12,000.00 0.00 135,000.00 2,330,000.00 600,000.00 375,000.00 Miscellaneous Funds 8080-8099 Federal Revenue 8100-8299 110,000.00 2,000.00 55,000.00 (170,000.00) 85,000.00 28,000.00 Other State Revenue 8300-8599 50,000.00 210,000.00 200,000.00 350,000.00 475,000.00 75,000.00 Other Local Revenue 8600-8799 160,000.00 250,000.00 500,000.00 275,000.00 525,000.00 410,000.00 250,000.00 275,000.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 1,077,550.00 1,259,550.00 3,178,827.00 1,678,591.00 2,143,009.00 5,736,827.00 2,716,591.00 2,088,591.00C. DISBURSEMENTS Certificated Salaries 1000-1999 200,000.00 1,400,000.00 1,450,000.00 1,450,000.00 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 Classified Salaries 2000-2999 0.00 200,000.00 250,000.00 450,000.00 550,000.00 500,000.00 500,000.00 550,000.00 Employee Benefits 3000-3999 125,000.00 500,000.00 500,000.00 550,000.00 575,000.00 575,000.00 600,000.00 600,000.00 Books and Supplies 4000-4999 40,000.00 90,000.00 90,000.00 90,000.00 90,000.00 90,000.00 100,000.00 100,000.00 Services 5000-5999 700,000.00 475,000.00 420,000.00 300,000.00 200,000.00 200,000.00 250,000.00 300,000.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 1,065,000.00 2,715,000.00 2,760,000.00 2,890,000.00 2,965,000.00 2,915,000.00 3,000,000.00 3,100,000.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 0.00 TOTAL BALANCE SHEET ITEMS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00E. NET INCREASE/DECREASE (B - C + D) 12,550.00 (1,455,450.00) 418,827.00 (1,211,409.00) (821,991.00) 2,821,827.00 (283,409.00) (1,011,409.00)F. ENDING CASH (A + E) 9,345,521.00 7,890,071.00 8,308,898.00 7,097,489.00 6,275,498.00 9,097,325.00 8,813,916.00 7,802,507.00

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

of 175




Form CASH


ObjectESTIMATES THROUGH THE MONTH

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


March April May June Accruals Adjustments TOTAL BUDGET

7,802,507.00 8,119,334.00 8,464,925.00 8,343,516.00

2,561,827.00 1,363,591.00 1,363,591.00 2,642,406.00 19,943,951.00 19,943,951.00

25,000.00 1,625,000.00 850,000.00 1,175,581.00 7,427,581.00 7,427,581.00

0.00 0.00

130,000.00 7,000.00 365,000.00 318,974.00 930,974.00 930,974.00

75,000.00 200,000.00 75,000.00 139,786.00 1,849,786.00 1,849,786.00

600,000.00 225,000.00 500,000.00 347,298.00 4,317,298.00 4,317,298.00

0.00 0.00

0.00 0.00

3,391,827.00 3,420,591.00 3,153,591.00 4,624,045.00 0.00 0.00 34,469,590.00 34,469,590.00

1,500,000.00 1,500,000.00 1,600,000.00 1,791,513.00 16,891,513.00 16,891,513.00

550,000.00 550,000.00 550,000.00 1,445,889.00 6,095,889.00 6,095,889.00

600,000.00 600,000.00 600,000.00 1,205,529.00 7,030,529.00 7,030,529.00

75,000.00 75,000.00 75,000.00 199,325.00 1,114,325.00 1,114,324.00

300,000.00 300,000.00 400,000.00 301,989.00 4,146,989.00 4,146,992.00

0.00 0.00

50,000.00 50,000.00 50,000.00 122,208.00 622,208.00 622,208.00

150,000.00 150,000.00 150,000.00

0.00 0.00

3,075,000.00 3,075,000.00 3,275,000.00 5,216,453.00 0.00 0.00 36,051,453.00 36,051,455.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

316,827.00 345,591.00 (121,409.00) (592,408.00) 0.00 0.00 (1,581,863.00) (1,581,865.00)

8,119,334.00 8,464,925.00 8,343,516.00 7,751,108.00

7,751,108.00

of 175




Form CASH


Beginning

Object

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

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 7,751,108.00 8,490,931.00 7,452,754.00 7,408,780.00 5,746,570.00 4,649,360.00 6,925,386.00 6,036,176.00B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 804,823.00 804,823.00 1,448,681.00 1,448,681.00 1,448,681.00 1,448,681.00 1,448,681.00 1,448,681.00 Property Taxes 8020-8079 1,198,236.00 1,198,236.00 Miscellaneous Funds 8080-8099 60,000.00 260,000.00 15,000.00 0.00 145,000.00 2,350,000.00 650,000.00 375,000.00 Federal Revenue 8100-8299 110,000.00 2,000.00 55,000.00 (170,000.00) 0.00 85,000.00 28,000.00 0.00 Other State Revenue 8300-8599 200,000.00 125,000.00 75,000.00 100,000.00 100,000.00 100,000.00 100,000.00 450,000.00 Other Local Revenue 8600-8799 160,000.00 250,000.00 500,000.00 275,000.00 525,000.00 410,000.00 250,000.00 275,000.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 1,334,823.00 1,441,823.00 3,291,917.00 1,653,681.00 2,218,681.00 5,591,917.00 2,476,681.00 2,548,681.00C. DISBURSEMENTS Certificated Salaries 1000-1999 170,000.00 1,450,000.00 1,561,084.00 1,561,084.00 1,561,084.00 1,561,084.00 1,561,084.00 1,561,084.00 Classified Salaries 2000-2999 0.00 300,000.00 582,951.00 582,951.00 582,951.00 582,951.00 582,951.00 582,951.00 Employee Benefits 3000-3999 70,000.00 280,000.00 721,856.00 721,856.00 721,856.00 721,856.00 721,856.00 721,856.00 Books and Supplies 4000-4999 55,000.00 100,000.00 120,000.00 100,000.00 100,000.00 100,000.00 100,000.00 50,000.00 Services 5000-5999 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 350,000.00 300,000.00 Capital Outlay 6000-6599 Other Outgo 7000-7499 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 Interfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS 595,000.00 2,480,000.00 3,335,891.00 3,315,891.00 3,315,891.00 3,315,891.00 3,365,891.00 3,265,891.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00E. NET INCREASE/DECREASE (B - C + D) 739,823.00 (1,038,177.00) (43,974.00) (1,662,210.00) (1,097,210.00) 2,276,026.00 (889,210.00) (717,210.00)F. ENDING CASH (A + E) 8,490,931.00 7,452,754.00 7,408,780.00 5,746,570.00 4,649,360.00 6,925,386.00 6,036,176.00 5,318,966.00


of 175




Form CASH


ObjectESTIMATES THROUGH THE MONTH

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


March April May June Accruals Adjustments TOTAL BUDGET

5,318,966.00 5,559,992.00 5,599,782.00 5,322,572.00

1,448,681.00 1,448,681.00 1,448,681.00 1,448,684.00 16,096,459.00 16,096,459.00

1,198,236.00 1,198,235.00 4,792,943.00 4,792,943.00

50,000.00 1,625,000.00 715,000.00 1,182,581.00 7,427,581.00 7,427,581.00

130,000.00 7,000.00 365,000.00 318,974.00 930,974.00 930,974.00

100,000.00 100,000.00 200,000.00 231,308.00 1,881,308.00 1,881,308.00

600,000.00 225,000.00 500,000.00 251,420.00 4,221,420.00 4,221,420.00

0.00

0.00

3,526,917.00 3,405,681.00 3,228,681.00 4,631,202.00 0.00 0.00 35,350,685.00 35,350,685.00

1,561,084.00 1,561,084.00 1,561,084.00 1,561,081.00 17,230,837.00 17,230,837.00

582,951.00 582,951.00 582,951.00 582,950.00 6,129,509.00 6,129,509.00

721,856.00 721,856.00 721,856.00 721,856.00 7,568,560.00 7,568,560.00

70,000.00 100,000.00 90,000.00 102,850.00 1,087,850.00 1,087,850.00

300,000.00 300,000.00 450,000.00 526,684.00 4,026,684.00 4,026,684.00

0.00 0.00

50,000.00 100,000.00 100,000.00 60,209.00 660,209.00 660,209.00

150,000.00 150,000.00 150,000.00

0.00

3,285,891.00 3,365,891.00 3,505,891.00 3,705,630.00 0.00 0.00 36,853,649.00 36,853,649.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

241,026.00 39,790.00 (277,210.00) 925,572.00 0.00 0.00 (1,502,964.00) (1,502,964.00)

5,559,992.00 5,599,782.00 5,322,572.00 6,248,144.00

6,248,144.00

of 175

CASH FLOW

2017-2020 Object Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16 Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 YTD Deferrals Budget

This cash flow report is for Fund 01.0 only 1 2 3 4 5 6 7 8 9 10 11 12 2016-17 2016-17 2016-17

BEGINNING CASH BALANCE 9110 11,491,193 10,899,751 9,109,210 8,884,112 8,335,153 7,385,795 10,545,998 10,457,957 9,314,469 9,462,103 9,591,735 9,153,961 0.00 0.00 0.00

RECEIPTS

Revenue Limit Sources

Principal Apportionment 8010-8019 765,745 765,745 1,335,781 1,378,341 1,378,341 1,335,781 1,378,341 1,206,050 1,317,884 1,206,050 1,194,119 1,321,799 14,583,977 (0) 14,583,977

Education Protection Account (EPA) 8012-8012 1,198,236 1,198,236 1,198,236 1,198,236 4,792,943 0 4,792,943

7,427.00 8020-8079 51,264 248,326 11,470 (3,335) 132,144 2,329,444 600,877 374,802 26,065 1,620,926 850,000 1,185,599 7,427,581 (0) 7,427,581

Miscellaneous Funds 8080-8099 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Federal Revenue 8100-8299 110,963 1,295 53,277 (169,909) 0 82,364 27,774 0 128,868 6,204 365,000 368,501 974,337 0 974,337

Other State Revenue 8300-8599 (22,335) 0 72,794 233,663 222,558 407,463 524,710 139,595 70,629 299,710 120,000 682,967 2,751,753 (0) 2,751,753

Other Local Revenue 8600-8799 153,312 240,426 514,510 271,416 537,797 410,652 222,199 600,276 432,166 491,299 450,000 541,850 4,865,901 0 4,865,901

Interfund Transfers In 8910-8929 0 0 0 0 0

All Other Financing Sources 8930-8979 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Other Receipts/Non Revenue 8980-8999 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 0 0

TOTAL RECEIPTS 1,058,948.08 1,255,791.09 3,186,067.64 1,710,176.61 2,270,838.93 5,763,939.12 2,753,899.93 2,320,723.20 3,173,847.57 3,624,189.21 2,979,119.00 5,298,951.75 35,396,492 (0) 35,396,492

DISBURSEMENTS

Certificated Salaries 1000-1999 178,814 1,374,438 1,445,770 1,434,518 1,504,965 1,465,307 1,462,631 1,633,594 1,489,409 1,493,761 1,500,000 1,633,370 16,616,576 0 16,616,576

Classified Salaries 2000-2999 -1,561 293,175 396,980 499,311 534,341 500,109 482,448 560,387 560,661 535,958 575,000 1,216,454 6,153,263 0 6,153,263

Employee Benefits 3000-3999 51,447 326,107 486,956 550,699 566,608 567,926 580,709 604,462 595,244 592,893 591,893 1,048,739 6,563,682 0 6,563,682

Books, Supplies and Services 4000-4999 38,613 272,769 207,102 69,204 171,898 51,365 160,508 77,774 76,936 107,190 150,000 379,917 1,763,276 0 1,763,276

Services & Other Operating Expenses 5000-5999 707,053 473,541 420,315 333,284 230,888 215,712 251,460 256,520 401,258 487,967 450,000 521,144 4,749,143 0 4,749,143

Capital Outlay 6000-6599 0 14,510 38,764 23,807 18,680 14,900 86,317 80,126 49,507 0 0 0 326,611 (0) 326,611

Other Outgo 7000-7499 0 83,912 53,372 18,963 0 0 79,610 0 150,000 0 150,000 170,318 706,175 (1) 706,174

Interfund Transfers Out 7600-7629 0 0 0 0 0 0 0 0 0 0 0 150,000 150,000 0 150,000

All Other Financing Uses 7630-7699 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Other Disbursements/Non Expenditures 0000-7999 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL DISBURSEMENTS 974,365 2,838,452 3,049,258 2,929,786 3,027,381 2,815,319 3,103,683 3,212,863 3,323,015 3,217,769 3,416,893 5,119,942 37,028,725 (0) 37,028,725

BALANCE SHEET TRANSACTIONS

Accounts Receivable 9200-9299 415,648 161,393 44,641 332,713 (2,788) 1,952 (7,160) (1,153) 7,697 10,797

Accounts Payable 9500-9599 (1,062,151) (101,694) (144,060) (149,957) 230,446 (142,432) 192,702 17,828 69,288 (46,278)

Other Balance Sheet Transactions 9xxx (29,522) (267,579) (262,490) 487,895 (420,474) 352,063 76,200 (268,024) 219,816 (241,307)

TOTAL BALANCE SHEET TRANS (676,025) (207,880) (361,908) 670,651 (192,816) 211,582 261,742 (251,349) 296,801 (276,788) 0 0

NET INCREASE/DECREASE (591,442) (1,790,541) (225,098) (548,959) (949,358) 3,160,203 (88,041) (1,143,488) 147,633 0 0 0

ENDING CASH BALANCE 10,899,751 9,109,210 8,884,112 8,335,153 7,385,795 10,545,998 10,457,957 9,314,469 9,462,103 9,591,735 9,153,961 9,332,971

FISCAL YEAR 2016-17 (Fund 01.0 only)

of 175

CASH FLOW



BEGINNING CASH BALANCE 9110 9,332,971 9,345,521 7,890,071 8,308,897 7,097,488 6,275,497 9,097,323 8,813,914 7,802,505 8,119,332 8,464,923 8,343,514 0 0 0

RECEIPTS


Principal Apportionment 8010-8019 757,550 757,550 1,363,591 1,363,591 1,283,009 1,363,591 1,363,591 1,363,591 1,363,591 1,363,591 1,363,591 1,444,171 15,151,006 0 15,151,006


7,427.00 8020-8079 50,000 250,000 12,000 0 135,000 2,330,000 600,000 375,000 25,000 1,625,000 850,000 1,175,581 7,427,581 0 7,427,581


Federal Revenue 8100-8299 110,000 2,000 55,000 (170,000) 0 85,000 28,000 0 130,000 7,000 365,000 318,974 930,974 0 930,974

Other State Revenue 8300-8599 0 0 50,000 210,000 200,000 350,000 475,000 75,000 75,000 200,000 75,000 139,786 1,849,786 0 1,849,786




Other Receipts/Non Revenue 8980-8999 0 0 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL RECEIPTS 1,077,550 1,259,550 3,178,826 1,678,591 2,143,009 5,736,826 2,716,591 2,088,591 3,391,827 3,420,591 3,153,591 4,624,048 34,469,590 0 34,469,590

DISBURSEMENTS

Certificated Salaries 1000-1999 200,000 1,400,000 1,450,000 1,450,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,600,000 1,791,510 16,891,510 (0) 16,891,510

Classified Salaries 2000-2999 0 200,000 250,000 450,000 550,000 500,000 500,000 550,000 550,000 550,000 550,000 1,445,889 6,095,889 (0) 6,095,889

Employee Benefits 3000-3999 125,000 500,000 500,000 550,000 575,000 575,000 600,000 600,000 600,000 600,000 600,000 1,205,528 7,030,528 0 7,030,528


Services & Other Operating Expenses 5000-5999 700,000 475,000 420,000 300,000 200,000 200,000 250,000 300,000 300,000 300,000 400,000 301,990 4,146,990 (0) 4,146,990

Capital Outlay 6000-6599 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Other Outgo 7000-7499 0 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 122,207 622,208 0 622,208




TOTAL DISBURSEMENTS 1,065,000 2,715,000 2,760,000 2,890,000 2,965,000 2,915,000 3,000,000 3,100,000 3,075,000 3,075,000 3,275,000 5,216,449 36,051,450 (1) 36,051,450


Accounts Receivable 9200-9299

Accounts Payable 9500-9599

Other Balance Sheet Transactions 9xxx

TOTAL BALANCE SHEET TRANS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

NET INCREASE/DECREASE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



of 175

CASH FLOW




RECEIPTS


Principal Apportionment 8010-8019 804,823 804,823 1,448,681 1,448,681 1,448,681 1,448,681 1,448,681 1,448,681 1,448,681 1,448,681 1,448,681 1,448,681 16,096,459 0 16,096,459


7,427.00 8020-8079 60,000 260,000 15,000 0 145,000 2,350,000 650,000 375,000 50,000 1,625,000 715,000 1,182,581 7,427,581 0 7,427,581


Federal Revenue 8100-8299 110,000 2,000 55,000 (170,000) 0 85,000 28,000 0 130,000 7,000 365,000 318,974 930,974 0 930,974

Other State Revenue 8300-8599 200,000 125,000 75,000 100,000 100,000 100,000 100,000 450,000 100,000 100,000 200,000 231,308 1,881,308 0 1,881,308





TOTAL RECEIPTS 1,334,823 1,441,823 3,291,917 1,653,681 2,218,681 5,591,917 2,476,681 2,548,681 3,526,917 3,405,681 3,228,681 4,631,200 35,350,685 0 35,350,685

DISBURSEMENTS


Classified Salaries 2000-2999 0 300,000 582,951 582,951 582,951 582,951 582,951 582,951 582,951 582,951 582,951 582,951 6,129,509 0 6,129,509

Employee Benefits 3000-3999 70,000 280,000 721,856 721,856 721,856 721,856 721,856 721,856 721,856 721,856 721,856 721,856 7,568,560 0 7,568,560



Capital Outlay 6000-6599 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Other Outgo 7000-7499 0 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 100,000 100,000 60,209 660,209 0 660,209

Interfund Transfers Out 7600-7629 0 0 0 0 0 0 0 0 0 0 0 155,315 155,315 (0) 155,315












of 175

CASH FLOW




RECEIPTS


Principal Apportionment 8010-8019 866,174 866,174 1,559,114 1,559,114 1,559,114 1,559,114 1,559,114 1,559,114 1,559,114 1,559,114 1,559,114 1,559,114 17,323,484 (0) 17,323,484


7,427.00 8020-8079 70,000 225,000 0 0 100,000 2,650,000 675,000 375,000 100,000 1,200,000 715,000 862,316 6,972,316 0 6,972,316


Federal Revenue 8100-8299 110,000 2,000 55,000 (170,000) 0 85,000 28,000 0 130,000 7,000 365,000 318,974 930,974 0 930,974

Other State Revenue 8300-8599 200,000 125,000 75,000 100,000 100,000 100,000 100,000 450,000 100,000 100,000 200,000 231,770 1,881,770 0 1,881,770





TOTAL RECEIPTS 1,521,174 1,593,174 3,287,349 1,689,114 1,959,114 6,092,349 2,587,114 2,684,114 3,687,349 3,091,114 3,339,114 4,506,790 36,037,868 0 36,037,868

DISBURSEMENTS


Classified Salaries 2000-2999 0 300,000 586,507 586,507 586,507 586,507 586,507 586,507 586,507 586,507 586,507 586,507 6,165,068 0 6,165,068

Employee Benefits 3000-3999 70,000 280,000 760,856 760,856 760,856 760,856 760,856 760,856 760,856 760,856 760,856 760,856 7,958,555 0 7,958,555



Capital Outlay 6000-6599 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Other Outgo 7000-7499 0 50,000 50,000 50,000 50,000 50,000 50,000 50,000 75,000 75,000 75,000 85,209 660,209 0 660,209













of 175


July 1 Budget2016-17 Estimated Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

19 64535 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: cea (Rev 06/20/2016) Page 1 of 2 Printed: 6/20/2017 10:42 AM

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 16,616,576.00 301 0.00 303 16,616,576.00 305 470,885.00 307 16,145,691.00 309

2000 - Classified Salaries 6,153,263.00 311 0.00 313 6,153,263.00 315 0.00 317 6,153,263.00 319

3000 - Employee Benefits 6,563,675.00 321 149,409.00 323 6,414,266.00 325 117,117.00 327 6,297,149.00 329

4000 - Books, SuppliesEquip Replace. (6500) 1,926,717.00 331 0.00 333 1,926,717.00 335 40,641.00 337 1,886,076.00 339

5000 - Services. . . &7300 - Indirect Costs 4,749,420.00 341 0.00 343 4,749,420.00 345 871,716.00 347 3,877,704.00 349

TOTAL 35,860,242.00 365 TOTAL 34,359,883.00 369

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 13,621,679.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 1,515,229.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 1,691,941.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 118,520.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 316,175.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 1,426,014.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 7,698.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 270,038.00 392

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

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 190,466.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,157,760.00 395

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,157,760.00 397

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.76%

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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.76%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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,359,883.00

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

PART IV: Explanation for adjustments entered in Part I, Column 4b (required)

of 175




19 64535 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: cea (Rev 06/20/2016) Page 2 of 2 Printed: 6/20/2017 10:42 AM of 175




19 64535 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: ceb (Rev 06/20/2016) Page 1 of 2 Printed: 6/20/2017 10:42 AM

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 16,891,513.00 301 0.00 303 16,891,513.00 305 432,813.00 307 16,458,700.00 309

2000 - Classified Salaries 6,095,889.00 311 0.00 313 6,095,889.00 315 0.00 317 6,095,889.00 319

3000 - Employee Benefits 7,030,529.00 321 140,521.00 323 6,890,008.00 325 116,348.00 327 6,773,660.00 329

4000 - Books, SuppliesEquip Replace. (6500) 1,114,324.00 331 0.00 333 1,114,324.00 335 44,795.00 337 1,069,529.00 339

5000 - Services. . . &7300 - Indirect Costs 4,146,992.00 341 0.00 343 4,146,992.00 345 849,172.00 347 3,297,820.00 349

TOTAL 35,138,726.00 365 TOTAL 33,695,598.00 369

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 13,887,614.00 375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 1,518,092.00 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 1,959,372.00 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 134,300.00 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 321,272.00 384

6. Health & Welfare Benefits (EC 41372)

(Include Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 1,519,719.00 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 7,786.00 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 313,900.00 392

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

10. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 61,600.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,723,655.00 395

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,723,655.00 397

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.53%

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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.53%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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,695,598.00

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

PART IV: Explanation for adjustments entered in Part I, Column 4b (required)

of 175




19 64535 0000000Form CEB

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: ceb (Rev 06/20/2016) Page 2 of 2 Printed: 6/20/2017 10:42 AM of 175


EL SEGUNDO UNIFIED SCHOOL DISTRICTEnrollment History and Projections

through 2020-2021

2013-14 Actuals

2014-15 Actuals

2015-16 Actuals

2016-17 Actuals

2017-18 Projected

2018-19 Projected

2019-20 Projected

2020-21 Projected

Tedde 43 64 55 44 44 62 62 62 Tedde

K 222 177 208 236 240 240 240 240 K

1 221 219 178 221 236 240 260 240 1

2 235 220 226 185 221 236 240 260 2

3 204 234 216 242 214 221 236 240 3

4 222 215 243 228 251 214 221 236 4

5 199 236 219 252 252 251 232 221 5

K-5 1,346 1,365 1,345 1,408 1,458 1,464 1,491 1,499 K-5

6 260 278 284 254 284 284 284 284 6

7 274 264 285 277 280 284 284 284 7

8 252 276 259 290 280 280 280 284 8

6-8 786 818 828 821 844 848 848 852 6-8

9 302 298 329 316 324 324 324 324 9

10 343 313 288 316 324 324 324 324 10

11 333 329 300 275 324 324 324 324 11

12 297 324 335 287 275 324 324 324 12

9-12 1,275 1,264 1,252 1,194 1,247 1,296 1,296 1,296 9-12

AHS 24 32 44 45 45 45 45 45 AHS

TLC - - - - - - - - TLC

Independent Study 0 0 0 0 0 0 0 0 Independent Study

TOTAL Per Staffing Sheet 3,431 3,479 3,469 3,468 3,594 3,653 3,680 3,692 TOTAL Per Staffing Sheet

Non-Public Schools 2 1 1 0 0 0 0 0 Non-Public Schools

TOTAL 3,433 3,480 3,470 3,468 3,594 3,653 3,680 3,692 TOTAL

CHANGE 21 47 (10) (2) 126 59 27 12

% CHANGE 0.62% 1.37% -0.29% -0.06% 3.63% 1.64% 0.74% 0.33% Total

(A) - P2 ADA 3,304 3,362 3,350 3,355 3,454 3,511 3,536 3,548 (B) - EXCUSED ABSENCES Thru 97-98

P2 ADA 3,304 3,362 3,350 3,355 3,454 3,511 3,536 3,548

Loss of ADA - CBEDS (129) (118) (120) (113) (140) (142) (144) (144)

% Absent -3.76% -3.39% -3.47% -3.25% -3.90% -3.89% -3.91% -3.90%

CHANGE-ADA (1) 58 (13) 6 99 57 25 12

of 175


EL SEGUNDO UNIFIED SCHOOL DISTRICTEnrollment History and Projections

through 2020-2021

D Tedde

I K

S 1

T 2

R 3

I 4

C 5

T K-5

Tedde

C K

E 1

N 2

T 3

E 4

R 5

K-5

R Tedde

I K

C 1

H 2

M 3

O 4

N 5

D K-5

2011-12 Actuals

2012-13 Actuals

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

61 68 43 64 55 44 44 62 62 62 Tedde

215 217 222 177 208 236 240 240 240 240 K

190 226 221 219 178 221 236 240 260 240 1

197 200 235 220 226 185 221 236 240 260 2

194 222 204 234 216 242 214 221 236 240 3

198 196 222 215 243 228 251 214 221 236 4

197 196 199 236 219 252 252 251 232 221 5

1,252 1,325 1,346 1,365 1,345 1,408 1,458 1,464 1,491 1,499 K-5

41 45 21 42 33 22 22 40 40 40 Tedde

117 118 125 92 117 140 120 120 120 120 K

116 126 118 125 86 126 140 120 140 120 1

96 122 131 120 128 94 126 140 120 140 2

99 122 130 128 116 146 120 126 140 120 3

101 97 124 126 127 128 155 120 126 140 4

100 101 95 136 126 132 128 155 138 126 5

670 731 744 769 733 788 811 821 824 806 K-5

20 23 22 22 22 22 22 22 22 22 Tedde

98 99 97 85 91 96 120 120 120 120 K

74 100 103 94 92 95 96 120 120 120 1

101 78 104 100 98 91 95 96 120 120 2

95 100 74 106 100 96 94 95 96 120 3

97 99 98 89 116 100 96 94 95 96 4

97 95 104 100 93 120 124 96 94 95 5

582 594 602 596 612 620 647 643 667 693 K-5

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EL SEGUNDO UNIFIED SCHOOL DISTRICT2016/17 through 2019/20

Enrollment/Staffing Projections

Projected Enrollment

CBEDS

Staffing Allocation


CBEDS

Staffing Allocation


CBEDS

Staffing Allocation


CBEDS

Staffing Allocation

Kindergarten 280 12.00 284 12.00 302 12.00 302 12.00Grade 1 221 9.00 236 9.00 240 9.00 260 9.00Grade 2 185 8.00 221 9.00 236 9.00 240 9.00Grade 3 242 10.00 214 9.00 221 9.00 236 9.00

A. Total K-3 928 39.00 955 39.00 999 39.00 1,038 39.00

Grade 4 228 7.00 251 7.00 214 7.00 221 7.00Grade 5 252 8.00 252 8.00 251 8.00 232 8.00

B. Total 4-5 480 15.00 503 15.00 465 15.00 453 15.00

C. Total FTE for Grades K thru 5 1,408 54.00 1,458 54.00 1,464 54.00 1,491 54.00Staffing 33:1 Staffing 34:1 Staffing 34:1 Staffing 34:1

Grade 6 254 9.40 284 11.00 284 11.00 284 10.60Grade 7 277 10.40 280 11.00 284 11.00 284 10.40Grade 8 290 10.80 280 11.00 280 11.00 280 10.40Total 6-8 821 30.60 844 33.00 848 33.00 848 31.406th Period Assignments 0.00 0.00 0.00 0.00

D. Net FTE for Grades 6-8 30.60 33.00 33.00 31.40Staffing 34:1 Staffing 34:1 Staffing 34:1 Staffing 34:1

Grade 9 316 11.20 324 11.20 324 11.00 324 11.50Grade 10 316 11.20 324 11.20 324 11.00 324 11.40Grade 11 275 10.00 324 11.20 324 11.00 324 11.30Grade 12 287 10.60 275 9.40 324 11.00 324 11.40Total 9-12 1,194 43.00 1,247 43.00 1,296 44.00 1,296 45.606th Period Assignments 0.60 0.60 0.60 0.60SoCal Roc 1.00 1.00 1.00 1.00

E. Net FTE for Grades 9-12 41.40 41.40 42.40 44.00

F. Independent Study - 1.00 - 1.00 - 1.00 - 1.00

G. Arena 45 1.00 45 1.00 45 1.00 45 1.00

Total Enrollment/Staffing C + D + E + F + G 3,468 129.60 3,594 132.00 3,653 133.00 3,680 133.00

2016/17 2017/18 2018/19 2019/20

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Indirect Cost Rate Worksheet19 64535 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 6/20/2017 10:42 AM

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) 1,624,030.00

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. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 27,560,075.00 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) 5.89%

Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to 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

of 175




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) 1,532,473.00

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

(Function 7700, objects 1000-5999, minus Line B10) 1,090,911.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

45,000.00 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) 200,087.60 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 2,868,471.60 9. Carry-Forward Adjustment (Part IV, Line F) 231,755.63 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 3,100,227.23

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 22,312,741.00

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 2,950,305.00

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 2,169,953.00

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 77,798.00

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 936,253.00

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 700,505.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 511,211.00 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) 104,987.00

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) 17,000.00 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) 3,196,985.40

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 696,795.00

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) 33,674,533.40

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) 8.52%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2018-19 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 9.21%

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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) 2,868,471.60

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

1. Carry-forward adjustment from the second prior year 0.00

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 (7.83%) times Part III, Line B18); zero if negative 231,755.63

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (7.83%) times Part III, Line B18) or (the highest rate used to recover costs from any program (0%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 231,755.63

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 231,755.63

of 175



Exhibit A: Indirect Cost Rates Charged to Programs19 64535 0000000

Form ICR


Approved indirect cost rate: 7.83%Highest rate used in any program: 0.00%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

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LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

19 64535 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 6/20/2017 10:43 AM

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 0.00 755,575.00 755,575.00 2. State Lottery Revenue 8560 482,382.00 37,340.00 519,722.00 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) 482,382.00 0.00 792,915.00 1,275,297.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 370,831.00 370,831.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 92,762.00 92,762.00 4. Books and Supplies 4000-4999 3,682.00 36,959.00 40,641.00

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00

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 15,107.00 15,107.00

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 ) 482,382.00 0.00 36,959.00 519,341.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 755,956.00 755,956.00D. COMMENTS:

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

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene

of 175



No Child Left Behind Maintenance of Effort Expenditures19 64535 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: ncmoe (Rev 03/18/2015) Page 1 Printed: 6/20/2017 10:43 AM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2016-17Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 37,019,904.00

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 2,220,951.00

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 936,253.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 326,611.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 206,642.00

5. Interfund Transfers Out All 9300 7600-7629 300,000.00

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 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 1,769,506.00

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 0.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures subject to MOE(Line A minus lines B and C10, plus lines D1 and D2) 33,029,447.00

of 175




Form NCMOE


Section II - Expenditures Per ADA

2016-17Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A6 and C9)

3,357.65

B. Expenditures per ADA (Line I.E divided by Line II.A) 9,837.07

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.)

30,449,124.39 9,084.681. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 30,449,124.39 9,084.68

B. Required effort (Line A.2 times 90%) 27,404,211.95 8,176.21

C. Current year expenditures (Line I.E and Line II.B) 33,029,447.00 9,837.07

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 2018-19 maybe reduced by the lower of the two percentages) 0.00% 0.00%

of 175




Form NCMOE


SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00

of 175



Special Education Revenue Allocations(Optional)

19 64535 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: sea (Rev12/05/2014) Page 1 of 2 Printed: 6/20/2017 10:44 AM

Description 2016-17 Actual 2017-18 Budget % Diff.

SELPA Name: Southwest Service Area (DG)

Date allocation plan approved by SELPA governance:

I. TOTAL SELPA REVENUESA. Base Plus Taxes and Excess ERAF

1. Base Apportionment 27,372,724.00 26,509,877.00 -3.15%2. Local Special Education Property Taxes 26,193,145.00 26,193,145.00 0.00%3. Applicable Excess ERAF 15,926,518.00 15,926,518.00 0.00%4. Total Base Apportionment, Taxes, and Excess ERAF 69,492,387.00 68,629,540.00 -1.24%

B. COLA Apportionment 842,763.00 NewC. Growth Apportionment or Declining ADA Adjustment (1,059,329.00) (256,245.00) -75.81%D. Subtotal (Sum lines A.4, B, and C) 68,433,058.00 69,216,058.00 1.14%E. Program Specialist/Regionalized Services for NSS Apportionment 0.00%F. Low Incidence Apportionment 239,086.00 238,650.00 -0.18%G. Out of Home Care Apportionment 1,406,629.00 1,406,629.00 0.00%H. Extraordinary Cost Pool for NPS/LCI and NSS Mental Health

Services Apportionment 0.00%I. Adjustment for NSS with Declining Enrollment 0.00%J. Grand Total Apportionment, Taxes and Excess ERAF

(Sum lines D through I) 70,078,773.00 70,861,337.00 1.12%K. Mental Health Apportionment 7,473,567.00 7,473,567.00 0.00%L. Federal IDEA Local Assistance Grants - Preschool 2,666,908.00 2,666,908.00 0.00%M. Federal IDEA - Section 619 Preschool 1,038,917.00 1,038,917.00 0.00%N. Other Federal Discretionary Grants 20,400.00 20,400.00 0.00%O. Other Adjustments 2,186,021.00 1,110,309.00 -49.21%

P. Total SELPA Revenues (Sum lines J through O) 83,464,586.00 83,171,438.00 -0.35%

of 175



Special Education Revenue Allocations(Optional)

19 64535 0000000Form SEA

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: sea (Rev12/05/2014) Page 2 of 2 Printed: 6/20/2017 10:44 AM

Description 2016-17 Actual 2017-18 Budget % Diff.

II. ALLOCATION TO SELPA MEMBERS

Lawndale Elementary (DG00) 9,916,171.00 9,881,343.00 -0.35%

Centinela Valley Union High (DG01) 4,623,865.00 4,607,625.00 -0.35%

El Segundo Unified (DG02) 1,748,225.00 1,742,085.00 -0.35%

Hawthorne Elementary (DG03) 4,337,744.00 4,322,509.00 -0.35%

Hermosa Beach City Elementary (DG04) 679,761.00 677,374.00 -0.35%

Inglewood Unified (DG05) 7,088,340.00 7,063,444.00 -0.35%

Lennox Elementary (DG07) 3,127,039.00 3,116,056.00 -0.35%

Palos Verdes Peninsula Unified (DG09) 6,348,641.00 6,326,343.00 -0.35%

Torrance Unified (DG12) 16,152,012.00 16,095,282.00 -0.35%

Manhattan Beach Unified (DG14) 5,022,995.00 5,005,353.00 -0.35%

Redondo Beach Unified (DG15) 6,308,307.00 6,286,151.00 -0.35%

Wiseburn Unified (DG32) 1,239,449.00 1,235,096.00 -0.35%

Los Angeles County Office of Education (DG35) 14,576,739.00 14,525,542.00 -0.35%

New West Charter (DGA01) 494,976.00 493,238.00 -0.35%

Los Angeles International Charter High (DGA03) 111,066.00 110,676.00 -0.35%

Da Vinci Design (DGA05) 193,541.00 192,861.00 -0.35%

Da Vinci Science (DGA06) 10,663.00 10,626.00 -0.35%

ICEF Inglewood Elementary Charter Academy (DGA07) 173,569.00 172,959.00 -0.35%

ICEF Inglewood Middle Charter Academy (DGA08) 127,528.00 127,080.00 -0.35%

Environmental Charter Middle (DGA11) 180,797.00 180,162.00 -0.35%

Children of Promise Preparatory Academy (DGA12) 102,824.00 102,463.00 -0.35%

Opportunities for Learning - Capistrano (DGA13) 38,232.00 38,098.00 -0.35%

Today's Fresh Start Charter School Inglewood (DGA14) 152,498.00 151,962.00 -0.35%

Wilder's Preparatory Academy Charter Middle (DGA15) 52,056.00 51,873.00 -0.35%

Environmental Charter Middle - Inglewood (DGA16) 135,022.00 134,548.00 -0.35%

Lennox Mathematics, Science and Technology Academy (DGA17) 199,701.00 199,000.00 -0.35%

Da Vinci Innovation Academy (DGA18) 185,228.00 184,577.00 -0.35%

Family First Charter (DGA19) 67,351.00 67,114.00 -0.35%

New Opportunities Charter (DGA20) 70,246.00 69,998.00 -0.35%Total Allocations (Sum all lines in Section II) (Amount mustequal Line I.P ) 83,464,586.00 83,171,438.00 -0.35%

PreparerName: Yolande Mauge

Title: Director of Fiscal Services

Phone: 310-615-2650 Ext. 1521

of 175


July 1 Budget2017-18

General FundSpecial Education Revenue Allocations

Setup

19 64535 0000000Form SEAS

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: seas (Rev 02/09/2007) Page 1 of 1 Printed: 6/20/2017 10:45 AM

Current LEA: 19-64535-0000000 El Segundo Unified

Selected SELPA: DG

(Enter a SELPA IDfrom the list belowthen save and close)

POTENTIAL SELPAS FOR THIS LEA DATE APPROVEDID SELPA-TITLE (from Form SEA)

DG Southwest Service Area

of 175



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

19 64535 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 6/20/2017 10:45 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 (222.00) 0.00 0.00 Other Sources/Uses Detail 0.00 300,000.00 Fund Reconciliation 0.00 0.0009 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0013 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 224.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 300,000.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

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19 64535 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 6/20/2017 10:45 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 224.00 (222.00) 0.00 0.00 300,000.00 300,000.00 0.00 0.00

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19 64535 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: siab (Rev 05/16/2016) Page 1 of 2 Printed: 6/20/2017 10:46 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 150,000.00 Fund Reconciliation09 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12 CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation14 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 150,000.00 0.00 Fund Reconciliation15 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation

of 175




19 64535 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: siab (Rev 05/16/2016) Page 2 of 2 Printed: 6/20/2017 10:46 AM



5750Transfers Out

5750Transfers In

7350Transfers Out



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 0.00 0.00 0.00 0.00 150,000.00 150,000.00

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Workers' Compensation Certification19 64535 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2017.1.0File: cc (Rev 02/14/2017) Page 1 of 1 Printed: 6/20/2017 10:41 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 informationto 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 hasdecided 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 claimsthrough a JPA, and offers the following information:Alliance of School for Cooperative Insurance Programs (ASCIP16550 Bloomfield Avenue, Cerritos, CA 90703

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

Signed Date of Meeting: Jun 27, 2017Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: Dylan Farris

Title: Executive Director of Human Resources

Telephone: (310) 615-2650, ext. 1510

E-mail: [email protected]

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