g]accrual @modified accrual basis (applicable capital ... … · charter school unaudited actuals...

CHARTER SCHOOL UNAUDITED ACTUALS

FINANCIAL REPORT-ALTERNATIVE FORM

July 1, 2017 to June 30, 2018

Charter School Name: Accelerated Charter Elementary

CDS #: FY 18-ACES-UAR- 196473301007 43

Charter Approving Entity: Los Angeles Unified School District

County: Los Angeles

Charter#: 1201301

This charter school uses the following basis of accounting:

(Please enter an "X" in the applicable box below; check only one box)

g]Accrual Basis (Applicable Capital Assets/Interest on Long-Term Debt/Long-Term Liabilities/Net Position objects are 6900, 7438,

9400-9489, 9660-9669, 9796, and 9797)

@Modified Accrual Basis (Applicable Capital Outlay/Debt Service/Fund Balance objects are 6100-6170, 6200-6500, 7438, 7439,and 9711-9789)

.. Description " ' '-" ' Object Code z Unre'stricted, ai.: Restricted a ' . Total

A. REVENUES

"I. LCFF Sources

State Aid - Current Year 8011

I

2,927,183.00

. ), , , .,. ., = 0 , ;, , , ,I ;.,

2,927,183.00

Education Protection Account State Aid - Current Year 8C)12 628,912.00 628,912.00

State Aid - Prior Years 8019 (43,173.00) (43,173.00)

Transfers to Charter Schools in Lieu of Property Taxes 8096

OtherLCFFTransfers 8091,8097

Total, LCFF Sources

2. Federal Revenues (see NOTE in Section L)

No Child Left Behind/Every Student Succeeds Act 8290

Special Education - Federal 8181, 8182

ChildNutrition-Federal 8220

DonatedFoodCommodities 8221

Other Federal Revenues 8'l 10, 8260-8299

Total, Federal Revenues

3. Other State Revenues

SpecialEducation-State StateRevSE

AllOtherStateRevenues StateRevAO

Total, Other State Revenues

4. Other Local Revenues

AllOtherLocalRevenues LocalRevAO

Total, Local Revenues

5. TOT AL REVENUES

B. EXPENDITURES (see NOTE in Section L)

1, Certificated Salaries

Certificated Teachers' Salaries '14 00

CertificatedPupilSupportSalaries 1200Certificated Supervisors' and Administrators' Salaries 1300

OtherCertificatedSalaries 1900

Total, Certificated Salaries

2, Noncertificated Salaries

NoncertificatedlnstructionalSalaries 2100NoncertificatedSupportSalaries 2200

Noncertificated Supervisors' and Administrators' Salaries 2300

ClericalandOfficeSalaries 2400OtherNoncertificatedSalaries 2900

Total, Noncertificated Salaries

1,177,768.40 1,177,768.40

0.00

4,690,690.40 0.00 4,690,690.40

, . , . , . . ..l' g :ai , ! ,,a' .. I i i: .'

2al6,418.00 2-16,418.00

91 ,687.87 91 ,687.87

0.00

0.00

45,889.13 45,889.i3

0.00 353,995.00 353,995.00

" ' : :' "i " :)' " ':'; . :' i ,.:i';.. 272,'055.37 272,655.37

70,541 .00 247,491 .97 318,032.97

70,54"l .00 520,i47.34 590,688.34

156,956.19 11 , 159.48 168,115.67

156,956. "ig "11,159.48 168,115.67

4,918,187.59 885,301 .82 5,803,489.41

I

998,090.10 230,084.12 1,228,174.22

0.00

17 4,949.84 92,822.03 i 267,771.87i o.oo

i,173,039.94 322,906.15 ' i,495,946.09

I15,580.56 189,841 .41 205,421 .97

110,910.77 6,900.00 117,810.77

6,999.22 20,997.52 27,996.74

275,675.10 14,923.46 290,598.56

0.00

409, 165.65 232,662.39 641 ,828.04

Califomia Department of Education

Charter School Financial Report

Cenification Form (Revised 04/1 2/1 8)

of 68/24/2018 5:39 PM



July 1, 2017 to June 30, 2018


CDS #: FY 18-ACES-UAR- 19647330100743

Description " " : - ' = , - ' . ': " Obje6t.Code" = Unrestricted i : Restricted Total

3, Employee Benefits

STRS 3101-3102

PERS 3201-3202

OASDI/Medicare/Alternative 3301-3302

Health and Welfare Benefits 3401-3402

Unemploymentlnsurance 3501-3502

Workers'Compensationlnsurance 360al-3602

OPEB,Allocated 3701-3702

OPEB,ActiveEmployees 3751-3752

OtherEmployeeBenefits 3901-3902

Total, Employee Benefits

4. Books and Supplies

Approved Textbooks and Core Curricula Materials 4100

Books and Other Reference Materials 4200

MaterialsandSupplies 4300

NoncapitalizedEquipment 4400

Food 4700

Total, Books and Supplies

5. Services and Other Operating Expenditures

SubagreementsforServices 5100

TravelandConferences 5200

DuesandMemberships 5300

Insurance 5400

Operationsand HousekeepingServices 5500

Rentals, Leases, Repairs, and Noncap. Improvements 5600

TransfersofDirectCosts 5700-5799

Professional/Consulting Services and Operating Expend. 5800

Communications 5900

Total, Services and Other Operating Expenditures

s.CapitalOutlay I(Objects 6100-6170, 6200-6500 modified accrual basis only)

LandandLandlmprovements 6100-6170

Buildings and Improvements of Buildings 6200

Books and Media for New School Libraries or Major

ExpansionofSchoolLibraries 6300

Equipment 6400

EquipmentReplacement 6500

Depreciation Expense (accrual basis only) 6900

Total, Capital Outlay

7. Other Outgo

TuitiontoOtherSchools 7110-7143

Transfers of Pass-Through Revenues to Other LEAs 721 1-72al3' Transfers of Apportionments to Other LEAs - Spec. Ed. 722'l -7223SE

Transfers of Apportionments to Other LEAs - All Other 7221-7223AO

AllOtherTransfers 7281-7299

TransfersoflndirectCosts 7300-7399

Debt Service:

Interest 7438

Principal (for modified accrual basis only) 7439

Total Debt Service

Total, Other Outgo

8. TOTAL EXPENDITURES

162,877.65 47,101.40 209,979.05

0.00

47,789.94 22,099.40 69,889.34

2"l6,692.40 41 ,312.68 258,005.08

2,296.08 493.31 2,789.39

36,277.67 11 ,473.34 47,751 .Oi

0.00

0.00

0.00

465,933.74 i 22,480.13 588,413.87

i ,061 .91 0.00 1 ,061 .91

151.79 1 ,276.23 1 ,428.02

32,001 .24 51 ,862.02 83,863.26

17,154.54 , 1 ,311 .81 18,466.35

0.00

50,369.48 54,450.06 104,E119.54

0.00

2,586.85 1 ,578.24 4,165.09

13,262.88 0.00 13,262.88

36,726.51 36,726.51

92,958.00 92,958.00

36,248.40 0.00 36,248.40

0.00

318,431.15 319,076.21 637,507.36

6,390.66 54.03 6,444.69

506,604.45 320,708.48 827,312.93

I

0.00

0.00

0.00

0.00

0.00

977,607.00 977,607.00

977,607.00 0.00 977,607.00

I I O.000.00

;,*"atA'.} %, 9,,+ffi,.)0411_)4.%1, 3; 0.00

0.00

0.00

(15,159.06) 15,at59.06 0.00

194,171.74 194,171.74

0.00

194,171.74 0.00 '194,171.74

i 179,012.68i is,isg.oa 194,171.74

I 3,761732.94 I 1,068,366.27 4,830,099.21

Califomia Department of EducationCharter School Financial ReponCeriification Form (Revised 04/1 211 8)

of 6

8/24j2018 5:39 PM



July 1, 2017 to June 30, 2018


CDS #: FY 18-ACES-UAR- 19647330100743

Unrestricted i Restricted ' Total a

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES

BEFORE OTHER FINANCING SOURCES AND USES (A5-B8)

D. OTHER FINANCING SOURCES / USES

I.OtherSources 8930-8979

2.Less: OtherUses 7630-7699

3. Contributions Between Unrestricted and Restricted Accounts

(mustnettozero) 8980-8999

4. TOTAL OTHER FINANCING SOURCES / USES

E. NET INCREASE (DECREASE) IN FUND BALANCE /NET POSITION (C+D4)

F. FUND BALANCE / NET POSITION

1. Beginning Fund Balance/Net Position

a. As of July 1 9791

b.Adjustments/Restatements 9793,9795

c. Adjusted Beginning Fund Balance /Net Position2. Ending Fund Balance /Net Position, June 30 (E+Flc)

Components of Ending Fund Balance (Modified Accrual Basis only)

a. Nonspendable1. RevolvingCash(equalsObject9l30) 9711

2. Stores (equals Object 9320) 9712

3. PrepaidExpenditures(equalsObject9330) 9713

4.All0thers 9719

b.Restricted 9740

c, Committed1. StabilizationArrangements 9750

1,156,454.65 I (183,064.45) 973,390.20

II 0.00

0.00

(183,064.45) 183,064.45 0.00

(183,064.45) 183,064.45 0.00

973,390.20 0.00 973,390.20

29,922,151.00 zg,g:_z,isai.oo

3.16 3.1629,922,154.16 0.00 29,922,154.1630,895,544.36 0.00 30,895,544.36

0.00

0.000.00

0.000.00

0.00

2.0therCommitments 9760) , . 'l ". . : l. .. . I ., .., . ,, ,,, ,

. ) . 0. ., .,l' 0.00

d.Assigned 9780 0.00

e, Unassigned/Unappropriated1. Reserve for Economic Uncertainties 9789

2. Unassigned/UnappropriatedAmount 9790M

3. Components of Ending Net Position (Accrual Basis only)

a. Net Investment in Capital Assets 9796

b. RestrictedNetPosition 9797

c. UnrestrictedNetPosition 9790A

0.00

0.00

24,489,914.2224,489,91 4.22

6,405,630.i4

0.00

i O.00 6,405,630.14

California Depariment of EducationChaner School Financial ReportCeriificafion Fomi (Revised 04/1 214 8)

of 68/24/2018 5:39 PM



July 1, 20'l7 to June 30, 2018


CDS #: FY 18-ACES-UAR- 196473301007 43

)Unrestricted'.iRe'stricted Total '

G. ASSETS

1. Cash

InCountyTreasury 9110

Fair Value Adjustment to Cash in County Treasury 9'l 1l

InBanks 9120

InRevolvingFund 9130

WithFiscalAgent/Trustee 9135

CollectionsAwaitingDeposit 9911450o I2. Investments

3.AccountsReceivable 9200

4. Due from Grantor Governments 9290

5.Stores 9320

6. PrepaidExpenditures(Expenses) 9330

7.OtherCurrentAssets 9340

8. Capital Assets (accrual basis only) 9400-9489

9. TOT AL ASSETS

H. DEFERRED OUTFLOWS OF RESOURCES

1. Deferred Outflows of Resources 9490

2. TOTAL DEFERRED OUTFLOWS

I. LIABILITIES

l.AccountsPayable 9500

2. Due to Grantor Governments 9590

3.CurrentLoans 9640

4.UnearnedRevenue 9650

5. Long-Term Liabilities (accrual basis only) 9660-9669

6. TOT AL LIABILITIES

J. DEFERRED INFLOWS OF RESOURCES

1. Deferred Inflows of Resources 9690

2. TOT AL DEFERRED INFLOWS

K. FUND BALANCE /NET POSITION

Ending Fund Balance /Net Position, June 30 (G9 + H2) - (16 + J2)

(must agree with Line F2)

6,017,377.70 I 6,017,377.70I 0.00

0.00

491 ,582.63 491,582.63

0.00

0.00

0.00

151 ,488.38 151,488.38

0.00

0.00

i ,638.22 1 ,638.22

0.00

34,963,160.86 34,963,160.86

41 ,625,247.79 0.00 41,625,247.79

0.00

0.00 0.00 0.00

256,456.79 256,456.79

0.00

279,067. 10 279,067.10

0.00

l 10,194,179.54 10,194,179.54

iO,729,703.43 0.00 10,729,703.43

0.00

0.00 0.00 0.00

130,895,544.36i O.00 30,895,544.36


Chaner School Financial Report

Certification Fom (Revised 0411 2/1 8)

0f 6

8/24/2018 5:39 PM



July 1, 2017 to June 30, 2018


CDS #: FY 18-ACES-UAR- 196473301007 43

L. FEDERAL EVERY STUDENT SUCCEEDS ACT (ESSA) MAINTENANCE OF EFFORT REQUIREMENT

NOTE: IF YOUR CHARTER SCHOOL RECEIVED FEDERAL FUNDING, AS REPORTED IN SECTION A2, THE FOLLOWING

ADDITIONAL INFORMATION MUST BE PROVIDED IN ORDER FOR THE CDE TO CALCULATE COMPLIANCE WITH

THE FEDERAL EVERY STUDENT SUCCEEDS ACT (ESSA) MAINTENANCE OF EFFORT REQUIREMENT:

1. Federal Revenue Used for Capital Outlay and Debt Service

Included in the Capital Outlay and Debt Service expenditures reported in sections B6 and B7 are

the following amounts paid out of federal funds:

Federal Program Name (If no amounts, indicate "NONE")

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

a. NONE

b.

Capital Outlay Debt Service

0.00

Total

TOTAL FEDERAL REVENUES USED FOR CAPITAL OUTLAY AND DEBT SERVICE 0.00

2. Community Services Expenditures

Provide the amount of State and Local funds reported in Section B that were expended for Community Services Activities:

Amount

Objects of Expenditures (Enter "0.00" if none)

a. Certificated Salaries

b. Noncertificated Salaries

c. Employee Benefits

d. Books and Supplies

e. Services and Other Operating Expenditures

TOTAL COMMUNITY SERVICES EXPENDITURES

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

0.00


Charter School Financial Report

Certification Form (Revised 04/12/18)

of 6

8/24/2018 5:39 PM



July 1, 2017 to June 30, 2018


CDS #: FY 18-ACES-UAR- 19647330100743

3. State and Local Expenditures to be Used for ESSA Annual Maintenance of Effort Calculation:

Results of this calculation will be used for comparison with 2016-17 expenditures. Failure to maintain the required

90 percent expenditure level on either an aggregate or per capita expenditure basis may result in reduction toallocations for covered programs in 2019-20.

a. Total Expenditures (B8) 4,830,099.21

b. Less Federal Expenditures (Total A2)

[Revenues are used as proxy for expenditures because most federal revenues

are normally recognized in the period that qualifying expenditures are incurredl353,995.00

c. Subtotal of State & Local Expenditures

[a minus bl4,476,104.21

d. Less Community Services

[L2 Total]

0.00

e. Less Capital Outlay & Debt Service

[Total B6 plus objects 7438 and 7439, less L1 Total]

TOTAL STATE & LOCAL EXPENDITURES SUBJECT TO MOE

[c minus d minus e]

1,17al,778.74

$ 3,304,325.47


Charier School Financial Report

Certification Form (Revised 041j 2h 8)

of 6

8/24/2018 5:39 PM

Accelerated Charter Elementary

Los Angeles Unified

Los Angeles County

Description ResourceCodes ObjectCodes_

2017-18_ U_____naudite__dActu__als

2018-19 _et

- -Per-cent- I_ Diffe_____rence i

A. REVENUES

I)LCFFSources 8010-8099

2)FederalRevenue 8100-8299

3)OtherStateRevenue 8300-8599

4)OtherLocalRevenue 8600-8799

%OTAL REVENUES ___ _ __ -.

4,690,690.40 5,125,924.00

----l9.3%il

353,995.00 355.545.00I

0.4%,'

318,032.97 366.863.00

I

15.4%'

440,771 .04 375.289.00 -14.9%

___5,80,3489_.41 6 223 621 .oo_ 7.2%1

B. EXPENSES

1 ) Certificated Salaries 1000-1999

2)ClassifiedSalaries 2000-2999

3)EmployeeBenefits 3000-3999I

4)BooksandSupplies 4000-4999

5) Services and Other Operating Expenses 5000-5999

6)Depreciation 6000-6999

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

Costs) 7400-7499

8) Other Outgo - Transfers of Indirect Costs 7300-7399

JOTAL EXPENSES ____ _ ____, _ _

1,495,946.09 1 ,961 ,076.00

I

31.4%1641 ,828.04 825,348.00 28.6%1

588,413.87 853,490.00 45.0%1

104,819.54 230,241 .00 119.7%

827,312.93 857,382.00 3.6%

977,607.00 992.944.00 1.6%

194, 171 .7 4 207.477.00 6.9%

0.00 0.00 ' O.O%I

__, __ _4,83,0099.21_ __ _,_5927,_958._00 2____2.7%

C. EXCESS (DEFICIENCY) OF REVENuES

OVER EXPENSES BEFORE OTHER

____FINANCINGSOURC______ESA__NDUSES A5-B9 _ _ __eza,__sgo.zo_ _ 2_95,66_3.00_,

I

ID. :::u::,:ancsl:ars SOURCES/uSESa)Transfersln 8900-8929

' b)TransfersOut 7600-7629

2) Other Sources/Uses

a)Sources 8930-8979

b)Uses 7630-7699

13)Contributions 8980-8999l_4)TO_TAL,O_THERFI_NAN__CINGSOLI_RCES/USES _ _ _ _ _

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00

I

0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

_ _o.oo ,_ _ _O._OO O.O%

Califomia Dept of EducationSACS Financial Reporiing Software - 2018.2.0File: fund-b (Rev 04/TO/2018)

Unaudited Actuals

Charter Schools Enterprise Fund

Expenses by Object

Page j

19 64733 01007 43

Form 62

Prnted: 8/27/2018 710AM


Los Angeles Unified

Los Angeles County

Descriptio_n _ ResourceCodes Ob'ect_Code_s2017-18

_ U_naud_ited___Actuals2018-19Bud et

I

_ DPiffeercreennc'e IE. NET INCREASE (DECREASE) IN

NET POSITION (C + 04) _ _ ___ _ _ _ _ 973 390.20 __295,66_3.00_

-o-"lI

-69.6%

F. NET POSITION

1 ) Beginning Net Position

a) As of July 1 - unaudited 9791

b)AuditAdiustments 9793

c) As of July 1 - Audited (Fl a + Fl b)

d)OtherRestatements 9795

e) Adjusted Beginning Net Position (F1c + Fld)

2) Ending Net Position, June 30 (E + Fee)

' Components of Ending Net Position

t a) Net Investment in Capifal Assets 9796

b)RestrictedNetPosition 9797

'jcLlnrestrictedNetPosition 9790

0.00 30,895,544.36

----'

I

Newi

0.00 0.00 ' O.O%I0.00 30,895,544.36 Newl

29,922,i54.16 0.00 -100.O%I

29,922,154.16 30,895,544.36

I

3.3%'

30,895,544.38 31,191,207.36 1.O%

24,489,914.22 0.00

I

-100.O%

0.00 0.00 O.O%

6 405 630.i4 31 191 207.36 . _ 386.G1_%

CaWomia Dept of EducationSACS Financial Reporting Software - 2018.2.0

Unaudited Actuals


Expenses by Object

19 64733 01007 43

Form 62


Los Angeles Unified

Los Angeles County

Unaudited Actuals


Expenses by Object

19 64733 01007 43

Form 62

Description

G. ASSETS

I ) Cash

a) in County Treasury

1 ) Fair Value Adjustment to Cash in County Treasury

b) in Banks

c) in Revolving Cash Account

d) with Fiscal AgenUTrustee

e) Collections Awaiting Deposit

2) Investments

3) Accounts Receivable

4) Due from Grantor Government

5) Due from Other Funds

6) Stores

7) Prepaid Expenditures

8) Other Current Assets

9) Fixed Assets

a) Land

b) Land Improvements

c) Accumulated Depreciation - Land Improvements

d) Buildings

e) Accumulated Depreciation - Buildings

f) Equipment

g) Accumulated Depreciation - Equipment

h) Work in Progress

10) TOT AL, ASSETS

1 ) Deferred Outflows of Resources

Resource Codes2017-18 2018-al9 Percent

Object Codes Unaudited Actuals Bud et Difference

9110

9111

9120

9130

9135

9140

9150

9200

9290

9310

9320

9330

9340

941 0

9420

9425

9430

9435

9440

9445

9450

9490

6,017,377.70

0.00

0.00

491 ,582.63

0.00

0.00

0.00

151,488.38

0.00

0.00

0.00

I ,eas.;;

0.00

4,463,190.40

0.00

0.00

30,875,602.47

(1 ,279,879.00)

1 ,239,385.99

(335,139.00)

0.00

4,1,,!225,247.79

0.00

,Q.OO

Califomia Dept of Education

SACS Financial Reporting Software - 2018.2.0

File: fund-b (Rev 04/TO/2018) Page 3 Pnnted: 8{27/2018 7:10AM


Los Angeles Unified

Los Angeles County

Unaudited Actuals


Expenses by Object

19 64733 01007 43

Form 62

DescripQon .

I. LIABILITIES

1 ) Accounts Payable

2) Due to Grantor Governments

3) Due to Other Funds

4) Current Loans

5) Unearned Revenue

6) Long-Term Liabilities

a) Net Pension Liability

b) Total/Net OPEB Liability

c) Compensated Absences

d) COPs Payable

e) Capital Leases Payable

f) Lease Revenue Bonds Payable

g) Other General Long-Term Liabilities

7) TuOTAL Ll/%piljjlES

J. DEFERRED INFLOWS OF RESOURCES

1 ) Deferred Inflows of Resources

:,3) TOT AL, DEFERRED INFLOWS

K. NET POSITION

2017-18Resource podes Object Codes Unaudited Actuals

9500

9590

9610

9640

9650

9663

9664

9885

9666

9687

9668

9689

9690

256,456.79

0.00

0.00

279,067.10

0.00

0.00

0.00

0.00

0.00

0.00

0.00

10,194,179.54

10,729,703.43

0.00

O.OO,

30,89i5544.36,

2018-19 PercentBud et Difference

Califomia Depl of EducauonSACS Financial Reporting Soflware - 2018.2.0


Los Angeles Unified

Los Angeles County

, Description

LCFF SOURCES

Principal Apportionment

State Aid - Current Year

Education Protection Account State Aid - Current Year

State Aid - Prior Years

LCFF Transfers

Llnrestricted LCFF Transfers - Current Year

All Other LCFF Transfers - Current Year

Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

LCFF/Revenue Limit Transfers - Prior Years

TOT AL, LCFF SOURCES

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Donated Food Commodities

Interagency Contracts Between LEAs

Title 1, Part A, Basic

Title 1, Part D. Local Delinquent

Programs

Title II, Part A. Educator Quality

Title Ill, Part A, Immigrant Education

Program

Title Ill, Part A, English Learner

Program

Public Charter Schools Grant Program (PCSGP)

Other NCLB/ Every Student Succeeds Act

Career and Technical Education

All Other Federal Revenue

TOT AL, FEDERAL REVENUE

Unaudited Actuals


Expenses by Object

19 64733 01007 43

Form 62

- "l

2017-18 2018'19 Percent

Resource Codps Object Codes [email protected] Actuals Budget Difference

0000

All Other

3010

3025

4035

4201

4203

4610

3020, 3040, 3041,3045, 3060, 3061,3150, 3155, 31 80,3181 , 3185, 4124,

4126, 41 27, 5510, 5630

3500-3599

All Other

8011

8012

8019

8091

8091

8096

8097

8099

8110

8181

81 82

82 20

8221

8285

8290

8290

8290

8290

8290

8290

8290

8290

8290

2,927,183.00

628,912.00

(43,173.00)

0.00

0.00

1,177,768.40

0.00

0.00

4,690,690.40

0.00

0.00

0.00

0.00

0.00

91,687.87

216,418.00

0.00

22,846.00

0.00

21 ,927.00

0.00

0.00

0.00

1,116.13

353,995.00

3,551 ,726.00

551 ,397.00

0.00

1,022,801.00

0.00

0.00

5,125,924.00

0.00

0.00

0.00

0.00

0.00

96,846.00

217,310.00

0.00

23,005.00

0.00

18,384.00

0.00

0.00

0.00

0.00

355,545.00

21

-1

-1 00.O%.

9.3%

O.O%.

O.O%I

O.O%IO.O%I

O.O%I5.6%:

O.O%

O.O%I-100.O%:

0.4%i,

Califomia Dept ol EducationSACS Financial Reporting Software - 2C118.2.0File: fund-b (Rev 04/TO/2018) Page 5 Prlmed: 8/27/2018 7:10AM


Los Angeles Unified

Los Angeles County

Description ResourceCodes ObjectCodes

2017-18unaudited Actuals

2018-19Budget

Percent IDifference I

OTHER ST ATE REVENUE

Other State Apportionments

Special Education Master PlanCurrentYear 6500 8311

PriorYears 6500 8319

All Other State Apportionments - Current Year All Other 8311

All Other State Apportionments - Prior Years All Other 8319

ChildNutritionPrograms 8520

MandatedCostsReimbursements 8550

' Lottery - Unrestricted and Instructional Materials 8560

I AfferSchoolEducationandSafety(ASES) 6010 8590

CharterSchoolFacilityGrant 6030 8590

IDrug/Alcohol/TobaccoFunds 6690,6695 8590

CaliforniaClean EnergyJobsAct 6230 8590

Career Technical Education Incentive

GrantProgram 6387 8590

SpecializedSecondary 7370 8590

QualityEducationlnvestmentAct 7400 8590

Common Core State Standards

ImplementationFunds 7405 8590

All0therStateRevenue AllOther 8590

I'i TOTAL, OTHER STATE REVENUE

0.00 0.00

II

O.O%i'

0.00 0.00I

O.O% i

0.00 0.00i

O.O%

0.00 0.00

I

O.O%,

0.00 0.00

I

O.O%

70,541.00 6,739.00 -90.4%

123,911.97 96;101.00 -22.4%

122,850.00 122,570.00 -0.2%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 . 0.00 O.O%

730.00 14t453.00 19277.1%

318,032.97 ' 366,863.00 15.4'%

CaliTomia Dept of EducaiionSACS Financial Reporting Sofkware - 2018.2.(1

Unaudited Actuals


Expenses by Object

19 64733 01007 43

Form 62


Los Angeles Unified

Los Angeles County

Description ResourceCodes ObjectCodes

2017-18Unaudited Actuals

2018-19Budget

Percent IDifference I

OTHER LOCAL REVENLIE

Sales

SaleofEquipmenUSupplies 8631

SaleofPublications 8632

FoodServiceSales 8634

AllOtherSales 8639

LeasesandRentals 8650

Interest 8660

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

Fees and Contracts

ChildDevelopmentParentFees 8673

Transportation Fees From

Individuals 8675

IInteragencyServices 8877

All Other Fees and Contracts 8689

AllOtherLocalRevenue 8699

Tuition 8710

All Other Transfers In 8781-8783

i Transfers of Apportionments

Special Education SELPA Transfers

' From DistrictsorCharterSchools 6500 8791

I FromCountyOffices 6500 8792

I

I FromJPAs 6500 8793I

I Other Transfers of ApportionmentsI From Districts or Charter Schools All Other 8791

FromCountyOffices AllOther 8792

FromJPAs AllOther 8793

All Other Transfers In from All Others 8799

TOT AL, OTHER LOCAL REVENUE

0.00 0.00 O.O%I0.00 0.00 O.O%I

0.00 0.00 O.O%I

0.00 0.00 O.O%I

0.00 0.00 O.O%:

82,487.64 72.500.00 -12.1%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

283,814.85 ' 297,789.00 4.9%

0.00 0.00 O.O%

74,468.55 5,000.00 -93.3%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

440,77'l .04 375.289.00 -14.9'%

IiTOTAL_,_REVE_NUE_S _ ___ _ _ __ 5 803 489.41 _ ___6,2,23621._00 7.2'%

Califomia Depl of EducationSACS Financial Reporiing Soffware - 2018.2.0File: fund-b (Rev 04110/2018)

Unaudited Actuals


Expenses by Object

Page 7

19 64733 01007 43

Form 62

Prnted: 8/27/2018 710AM


Los Angeles Unified

Los Angeles County

)escription ___ ______ _ _ ResourceCodes _Obigct_Code_s_

2017-18Unaudited Actuals _

2018-19Bud_ggt _ __

-Per-cent I_Difference I

:ERTIFICATED SALARIES

Certificated Teachers' Salaries 1100

CeriificatedPupilSupportSalaries 1200

Certificated Supervisors' and Administrators' Salaries 1300

OtherCertificatedSalaries 1900

TOTAL, CERTIFICATED SALARIES

1,228,174.22

I

1 ,455,790.00

-i18.5%'l

0.00 0.00 O.O%'l

267,771 .87 505,286.00 88.7%1

0.00 0.00 O.O%I

1 ,495,946.09 1 ,961 ,076.00I

3l.1%i

CLASSIFIED SALARIES

ClassifiedlnstructionalSalaries 2100

ClassifiedSupportSalaries 2200

Classified Supervisors' and Administrators' Salaries 2300

Clerical, Technical and Office Salaries 2400

OtherClassifiedSalaries 2900

TOT AL, CLASSIFIED SALARIES

205,421 .97 233,240.001

'l

13.5%1117,810.77

I

186,650.00 58.4%1,

27,996.74 55,627.00I

98.7%1

290,598.56 349,831 .00 20.4%i

0.00 0.00 O.O%I

641 ,828.04 825,348.00 28.6%1EMPLOYEE BENEFITS

STRS 3101-3102

PERS 3201-3202

OASDI/Medicare/Alternative 3301-3302

HealthandWelfareBenefits 3401-3402

IUnemploymentlnsurance 3501-3502

iWorkers'Compensation 3601-3802

OPEB,Allocated 3701-3702

OPEB,ActiveEmployees 3751-3752

OtherEmployeeBenefits 3901-3902

TOT AL, EMPLOYEE BENEFITS

209,979.05 ' 31 9,262.00

i

I52.0%

0.00 0.00 O.O%

69,889.34 91 ,576.00 31 .0%

258,005.08 '' 349,307.00 35.4%

2,789.39 5,573.00 99.8%

47,751 .01 87,772.00 I 83.8%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00

I

0.00

I

O.O%

588,413.87 853,490.00 45.0%I

IBOOKSANDSUPPLIES

IApproved Textbooks and Core Currk:ula Materials 41 00

Books and Other Reference Materials 4200

MaterialsandSupplies 4300

NoncapitalizedEquipment 4400

IFood 4700

ITOT AL, BOOKS AND SUPPLIES

1,06191

j

35,010.00 3l96.9Yt

1 ,428.02 2,550. €0 78.6'%

83,863.26 157,681.00 88.0'X

18,466.35 35,000.00 89.5')1

0.00 0.00 0.09f

104,819.54 230,241 .00 i i g.zx

Calffomia Dept of EducationSACS Financial Reporting Software - 2018.2 0

Unaudited Actuals


Expenses by Object

-ig 64733 01007 43

Form 62


Los Angeles Unified

Los Angeles County

Description ResourceCodes ObjectCodes2017-18

Unaudited Actuals2018-19Budget

-l

Percent IDifference i

SERVICES AND OTHER OPERATING EXPENSES

SubagreementsforServices 5100

TravelandConferences 5200

DuesandMemberships 5300

Insurance 5400-5450

OperationsandHousekeepingServices 5500

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600

Transfers of Direct Costs 5710

Transfers of Direct Costs - Intefund 5750

Professional/Consulting Services and

OperatingExpenditures 5800

'Communications 5900

ITOTAL, SERVICES AND OTHER OPERATING EXPENSES

0.00 0.00

IO.O%'l

4,165.09 7,650.00

II

83.7%,1

13,262.88 26,754.00 101.7%1,36,726.51 42,235.00

I15.0%1

92,958.00 103,621 .00

I

11.5%1

36,248.40 80,878.00 123.1%1

0.00 0.00

IO.O%,

0.00 0.00

I

O.O%i

637,507.36 562,7 44.00

I

-11.7%'

6,444.69 33,500.00 419.8%

827,312.93 857,382.00 3.6%1DEPRECIATION

DepreciationExpense 6900

TOTAL, DEPRECIATION

977,607.00 992,944.00

I

1.6%1

977,607.00 992,944.00 1.6%1I

10THER OUTGO (excluding Transfers of Indirect Costs)Tuition

Tuition for Instruction Under Interdistrict

AttendanceAgreements 7110

Tuition, Excess Costs, and/or [)eficit Payments

Payments to Districts or Charter Schools 7141

PaymentstoCountyOffices 7142

PaymentstoJPAs 7143

Other Transfers Out

AllOtherTransfers 7281-7283

All Other Transfers Out to All Others 7299

Debt Service

I Debt Service - Interest 7438I

i TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

0.00 0.00

I

O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

194,171.74 207,477.00 6.9%

194,171.74 207,477.00 6.9%

Califomia Dept of EducationSACS Financial Reporting Software - 2018.2.0File: fund-b (Rev 04/10/2018)

Unaudited Actuals


Expenses by Object

Page 9

qg 64733 01007 43

Form 62

Prnted: 8/27/2018 7:10 AM


Los Angeles Unified

Los Angeles County

Description ResourceCodes ObjectCodes2017-18

Llnaudited Actuals2018-19Budget

i

DPiffeercreennc'e IOTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TransfersoflndirectCosts 7310

Transfers of Indirect Costs - InterTund 7350

TOTAL, OTHER OLITGO - TRANSFERS OF INDIRECT COSTS

0.00 ' . 0.00

.-I' . O.O%:

0.00 0.00

-l

IO.O%i

0.00 0.00-l

a.0%I

TOTAL EXPENSES 4 830 099.21 5 927 958.00

-'=-l

22.7%1

Calffomia Dept of Educatlon

SACS Financial Reporting Soflware - 2018.2.0

Unaudited Actuals


Expenses by Object19 64733 0100743

Form 62


Los Angeles Unified

Los Angeles County

Descri tion Resource Codes Ob'ect Codes_2017-18

Llnaudited Actuals2018-19Bud et ,

' -lI

Percent IDil

INTERFuND TRANSFERS

INTERFuND TRANSFERS IN

OtherAuthorizedlnterfundTransfersln 8919

(a) TOTAL, INTERFLIND TRANSFERS IN

0.00 0.00

-' II

'lO.O%I

0.00 0.00

I

O.O%

INTERFuND TRANSFERS OUT

OtherAuthorizedlnterfundTransfersOut 7619

(b) TOTAL, INTERFUND TRANSFERS OUT

0.00 0.00 O.O%

0.00 0.00 O.O%I

OTHER SOURCES/uSES

SOLJRCES

Other Sources

Transfers from Funds of

Lapsed/ReorganizedLEAs 8965

i All Other Financing Sources 8979

(c) TOTAL. SOURCES

0.00 0.00

IO.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

iUSES

Transfers of Funds from

Lapsed/ReorganizedLEAs 7651

AllOtherFinancingUses 7699

(d) TOTAL, USES

0.00 0.00I

O.O%

0.00 0.00 O.O%I

0.00 0.00 O.O%I

ICONTRIBUTIONSContributionsfromUnrestrictedRevenues 8980

I Contributions from Restricted Revenues 8990

(e) TOTAL, CONTRIBUTIONS

0.00 0.00

IO.O%

0.00 0.00 O.O%

0.00 0.00 O.O%

JOTAL, OTHER FINANCING SOURCES/USES

i (a - b + c - d + e)I

0.00 0.00 O.O%

Califomia Dept of EducationSACS Financial Reporting Software - 2018.2.0File: fund-b (Rev 04/TO/2C)18)

Unaudited Actuals


Expenses by Object

Page 11

19 64733 01007 43

Form 62

Prlnted: 8/27/2018 7:10AM

Accelerated Charter ElementaryLos Angeles UnifiedLos Angeles County

Unaudited Actuals2017-18 Unaudited Actuals

LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

19 64733 0100743Form L

Description ObjectCodes

Lottery:

Unrestricted

(Resource 1100)

Transferred to

Other

Resources for

Expenditure

Lottery:

Instructional

Materials

(Resource 6300)" Totals

A. AMOUNT AV AILABLE FOR THIS FISCAL YEAR

1. Adjusted Beginning Fund Balance 9791-9795

2. State Lottery Revenue 8560

3. Other Local Revenue 8600-8799

4. Transfers from Funds ofLapsed/Reorganized Districts 8965

5. Contributions from Unrestricted

Resources (Total must be zero) 8980

6. Total Available

(Sum Lines A1 through A5)

0.00 0.00 0.00

go,s__3__3__.22 33,400.75 123,911.97

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00

90,511 .22 0.00 33,400.75 123,911 .97

B. EXPENDITURES AND OTHER FINANCING USES

1. CertificatedSalaries 1000-1999

2. ClassifiedSalaries 2000-2999

3. EmployeeBenefits 3000-3999

4. Books and Supplies 4000-4999

5. a. Services and Other OperatingExpenditures (Resource 4100) 5000-5999

b. Services and Other Operating 5000-5999, exceptExpenditures (Resource 6300) 5100, 5710, 5800

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

6. CapitalOutlay 6000-6999

7.Tuition 7100-7199

8. Interagency Transfers Out

a, To Other Distncts, County y:_l 117212172211

Offices, and Charter Schools 72221728117282

b. ToJPAsandAllOthers 7213,7223,7283,7299

9. Transfers of Indirect Costs 7300-7399

10. DebtService 7400-7499

11. All Other Financing Uses 7630-7699

12. Total Expenditures and Other Financing Uses

(Sum Lines Bl through B13 )

60,753.62 60,753.62

0.00 0.00

17,326.38 17,326.38

12,431 .22 33,400.75 45,831 .97

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

90,5"l 1 .22 0.00 33,400.75 123,9-11.97

C. ENDING BALANCE

(Must equal Line A6 minus Line B12) 979Z 0.00 0.00 0.00 0.00

D. COMMENTS:

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

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

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

California Dept of EducationSACS Financial Reporting Software - 201 s.:.oFile: lot (Rev 02/24/2016) Page 1 of 1 Printed: 8/27/2018 7:10AM


Los Angeles Unified

Los Angeles County

r-Goal Program/Activity

- ------------------------- Direct Costs ------------------------ CentralAdmin

Other Costs

(Schedule QC)

Column 5

TotalC;-

Program

(col. 3 + 4 + 5)

Column 6

Direct Charged

(Schedule DCC)

Column 1

Allocated

(Schedule AC)

Column 2

Subtotal Costs

(col. I + 2) a.col. 3 x Sch. CAC line E'

Column 3 Column 4

Instructional

Goals

i 0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 o.oo

1110 Regular Education, K-12 3,080,635.64 620,457.79 3,701,093.43 345,968.51 4,047,061.94

3100 Alternative Schools 0.00 0.00 o.oo 0.00 0.00

, 3200 Continuation Schools 0.00 0.00 o.oo 0.00 0.00

3300 Independent Study Centers 0.00 o.oo 0.00 0.00 0.00

' 3400 Opportunity Schools 0.00 o.oo 0.00 0.00 0.00

I 3550 Community Day Schools 0.00 0.00 o.oo 0.00 0.00

' 3700 Specialized Secondary Programs o.oo o.oo 0.00 0.00 0.00

I 3800 Career Technical Education 0.00 0.00 0.00 0.00 o.oo

, 4110 Regular Education, Adult o.oo 0.00 o.oo o.oo 0.00

I 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00

I 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 0.00 0.00 0.00 0.00 0.00 I

' 4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 ,

5000-5999 Special Education 0.00 0.00 0.00 0.00 0.00

6000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00 i

Other Goals

7110 Nonagency-Educational 538,525.57 0.00 538,525.57 50,339.96

I

588,865.53 I

I 7150 Nonagency - Other 0.00 0.00 o.oo 0.00 0.00

' 8100 Commiu'iity Services 0.00 0.00 0.00 0.00 o.oo '

i 8500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00

Other Costs

---- Food Services 0.00 0.00 '

Enterprise 0.00 0.00

Facilities Acquisition & Constnuction 0.00 0.00 IOther Outgo 194,171.74 194,171.74

Other

Funds

Adult Education, Child Development,

Cafeteria, Foundation ([Column 3 +

CAC, line C5 l times CAC, line E) 0.00 0.00 0.00

I

0.00

Indirect Cost Transfers to Other Funds

(Net of Funds 01, 09, 62, Function 7210,

Obiect 7350i 0.00

I0.00 ,l

Total General Fund and Charter

Schools Funds Expenditur_es__ '_3,619,161.21 , ,gQ,,_457.79 4,239,619.00 I ,,, _____396,308.47 194,171.74

1,

....__3_,sio,ogg.>ii

California Dept of EducationSACS Financial Reporting Software - 2CIl 8.2.0File: pcr (Rev 05/05/2016)

Unaudited Actuals

2017-18

General Fund and Charter Schools Funds

Program Cost Report

Page 1

qg 64733 0100743

Form PCR

Printed: 8/27/2018 7:11 AM

4 lAccelerated Charter Elementary I I (0.00)I =>shouldbezero I IFY 2018 Llnaudited Actual Report I i I IIIf #NAME? appears in rows 88 (yellow shaded coluIFI Charter Schools - Fund 62 IIDUE DATE-ALIGuST 20, 2018 I If total revenue is = to ZERO and total expenditure is > a

I i

NOTE: PLEASE DO NOT INSERT COLUMNS OR ROWS OR CHANGE ANY CODES IN THE TEMPLATE I I If total revenue is > 1 and total expenditure is = to ZERC

I I I I If total revenue is a negative amount iI I I I i If #NAME? appears in rows 69 (green shaded colurI I I I If total revenue is = to ZERO and total expenditure is > a

I i If total revenue is > 1 and total expenditure is = to ZERCI I I i If total revenue is a negative amount. i

BAL ANCE SHEET - FULL ACCRUAL I I I FY2018 LINAuDITED

ACTLIALS l......,.,.....,........,,.. Theexcessofreve

A) ASSETS I I :::: I As of June 30, 2018 11f total revenue = fotal expenditure make sure that the %m C-hl I I I .. .. I

6,01 7,377.70l , , , ,, . I ,l,..,,,,,,

$' In LA6QE ir@4sulry ori)y ii . .,. ." - Note: ' Put $ or)ly Ifyp'ur cas,h 'Is'$'in LACOE trqq4iiry oniy . ..'[. ' :.'. . - Note': Put $ on0y ijyoqr.qi4ti'is

l' I

a) In.County Treasuijdon't pat-;6ui$ tiere If'th0y,':are not In LAC6Ej...: '- ' " " " " ' "" l"""' ;9'1 Y6."::::).'-;a." ., 1) p,7ir Vaiue,Adjustment J: Cish 3tyCountj7 ieaiury.' ," .;' :' ,,...> '. ;.' , . .. ' 9111 I .." 'ib)lnBanks " i I 9120" Iic) In Revolving Fund I 9130 I I 491,582.63 I I Iid) with Fiscal Ageni I 9135 I I I I Iie) collection awaifing deposit I 9140 I I I I I

2) Investments I 9150 I I I I I3) Accounts Receivable I 9200 I I 151,488.38 I I I14) Due from Grantor Govemment i g:_go I I I I I5) Due from Other Funds I 9310 I I I I6) Stores i I 9320 I I I I17) Prepaid Expenditures I I 9330 I l 1,638.22 I I I8) Other Current Assets I I 9340 I I I I I91 Fixed Assets: I I l=-= : -- -..= I I I

al Land I 9410 I i <,<as,igo.<oI I

I 51 Land Improvements I 9420 Il_ I should be greater

than Accum dep II I c) Less - Accumulated Depreciation-Land Improvements I 9425

I i 0 00 I input negative num yer II

I d) BuildingsI

9430 I 30,875,602.47 I should be greater

than Accum dep II e) Less - Accumulated Depreciation-Buildings I 9435 (t279.879.00) I input negative number

I fl Equipment I 9440 I 1,239,385.99 I should be greater

than Accum dep III g) Less - Accumulated Depreciation-Equipment i 9445 I (335.139.00) I input negative number

I +ii Work in Progress I 9450 I I Il- I L ...:=..=....=... I I

101 TOTAL ASSETS I I 41625,247.79 I I IB. DEFERRED OuTFLOWS OF RESOLIRCES I I . .. "" . ' I I1) I Deferred Outflows Of Resources I 9490 I I I I2) TOT AL DEFERRED OuTFLOWS I I I I i II

II I I I i IIC. LIABILITIES I I I i II11 Accounts Payable I 9500 I 256,456.79 I I i II2) Due to Grantor Govemments I 9590 I I I i II31 Due to Other Funds I 9810 I I i III14) Current Loans 9640 - 279,067.10 I iII51 Uneamed Revenue 9650 I III61 Long-Tem'i Liabilities: } i:'!:'ut0%M' F2.' .'flal'lll :').'i 'J I" >R '. I i

a4 NetPensionLiability i 9663 Ibl NETOPEBObligation I 96E)4 I

Ic) CompensatedAbsences I 9865 I

I Idi copsPayable I 9ti68

I Ie) CapitalLeasesPayable i 9667

If) iLeaseRevenueBondsPayable I 9668

Ig) i0therGeneralLong-Temi-Liabilifies i 9669 10,194,179.54

7) ITOTAL LIABILITIES 10,729,703.43

D. DEFERRED INFLOWS OF RESOURCES 5'l")':a)'!W';PW)&)t{ I

1)iDeferredlnflowsofResources I 9690 I

1 of 16 8/24/2018 5:40 PM

________l

12) TOTAL DEFERRED INFLOWS i II I I I III I

I II I II E. NET POSITION, June 30 I 30,895.544.36 I II II I ":l".' :' :'".)a.ii';. W.):i{a,)' I CHECK: I lI DIFF BET. END NET POSITION & FUND EQTf ( this should be zero) I .1 O.OO) ==========> please correct if not zero; balance the report before subi

I I I

I if #NAME? appears

go to K3 for

instructions

if #NAME?

appears go to K3

for instructions

if #NAME?

appears go to

K7 for

instructions

i I II fflfflfflkENDlNG NET POSITION CARRY FORWARD TO NEXT FY 30.895,544.367 i I nla I_IIIIC anlJul_u Cla4uAl_ I IJ 4C1'llJ 11JiICCIN ansucu I.alJLlJlVll'V)l I

ST ATEMENT OF REVENuES, EXPENSES AND CHANGES IN NET POSITION I I 0000 1100 1400 3010

II I

Llnrestricted Resources

Lottery

Llnrestricted

Education

Protection Acct

(EPA)

NCLB Tl PA

Low tnc a

Neglected

FY2018 uNALIDITED

ACTuALS F F F u

I

I iObject Codes I As of 6/30j18 Allocate Allowable Exp

Allocate Allowable

Exp

Allocate

Allowable Exp

fund balance

not allowed

A. I REVI iNUES (Summary-see details below) I ', ." "-'II:"l ' ( a :. ' i l' ". - " C8'5 '..

li LCFF Sources 8010-8099 4,890,690.40 4.061 ,77B.40 628,912.00

2) Federal Revenue 8100-8299 353,9!)!5.00 216.418.00

3) Other State Revenue 8300-8599 . 590.688.34 70,541 .00 90,5il.22

4) Other Local Revenue 8600-8799 168,115.67 156,956.19

I III 5) TOTAL REVENuES 5,803,489.41 4,289,275.59 90,511.22 828,912.00 216,418.00

I IIB. IEXPEiNSES [Summary-see details below)

I i) Ceriificated Salaries 1000-1999 1,495,946.09 707,427.13 60,753.62 465,612.8i 74,183.78

I 2) Classified Salaries 2000-2999 641 ,828.04 409,165.65 87,156.08

I 13) Employee Benefits 3000-3999 588,413.87 302,634.55 17,326.38 163,299.19 26,603.82

I 4) Books & Supplies 4000-4999 ' 104,819.54 50,369.48 12,431.22 3,755.70

I 5) Services and Other Operating Expenses 5000-5999 780,406.02 459,897.54 33,278.55

I

6i Depreciation 8000-8999 977,BC1?.00 977.607.00

I 7) Other Outgo (excluding Transfers of indirect Costs)

7100-7299,

7400-7499 194,171.74 i94,i7i.74

II , 8) Other Outgo - Transfers of Indirect Costs 7300-7399 46,906.91 31,747.85 8,802.88

I II 9) TOTAL EXPENSES 4,830,099.21 3,132,820.94 90,511.22 628,912.00 233,760.81

I I

1.IEXCESS (DEFICIENCY) OF REVENuES OVER EXPENSES BEFORE OTHER FINANCING SOuRCES & LISES 973,390.20 1,156,454.65 (17,342.81)

I Ill' I III o. OTHER FINANCING SOuRCES/uSES I I . - '. '1. .. .I 1) ilnterTund Transfers I a:,";.F;X:):. :C, ' , ;,. , 11r, 'ia , l,,,, i . ,, ,"'l 'l:':11" ) i , ,141,. , ,, , ,,'

a iTransfers In 8900-8929 Iib iTransfers Out 7600-7829 I

I '11,::(,l,)ai,i, "':""":':':"

I 2) Other Sources/Uses

a Sources , 8930-8979 I IIbi:uses I 7630-7699

I II3) ' Contribu(ions ' 8980-8999 ,I 0.00 (183,084.45) -1 17,342.81

I I I II4) TOTALOTHERFINANCINGSOLIRCES/uSES i I 0.00 (183,064.45) 17,342.81

I I I

2 of 16 8/24/2018 5:40 PM

IE. IiNET INCREASE (DECREASE) IN NET POSITION I I 973,390.20 ' 973,390.20 I

li 'II IF. NET POSITION I

I11) IBeginningNetPosition I IIII a) As of July 1 (based on unaudited actuals jrom P'Q 9791 ffl

b)AuditAdjustments 9793c) As of July 1- Auditedd)OtherRestatemenfs 9795

e) Adjusted Beginning Net Position (per audited FS)

I 29,922,151.00 29,922,151.00

aIII IIII I 29,922,151.00 zg,gz:i,tsi.oo

I I 3.16 3.18

II II I 29,922,i54.16 29,922,i54.16

II II I 7 rli 12) IiEnding Net Position, June 30 II I 30,895,544.36 30:E195,544.36

III I Components of Ending Net Position i

a Net Investment in Capital AssetS 97% II I 24,489,914.22 24.489,914.22

b Restricted Net Position 9797

c Unrestricted Net Position 9790 II I 8,405,830.14 6,405,830.14

FY2018 uNAuDITED

ACTUALS 0000 1100 1400 3010

IREVENUES(DETALJ I

SACS

Object ..,..lIj

As of 6/30/1 8 Llnrestricted Resources

Lottery

unrestricted

Education

Protection Acct

(EPA)

NCLB Tl PA

Low Inc &

Neglected

1) icprso-up-c-es I IPrincipalApportionment i i i

StateAid-CurrenfYear , 80'li ' 0000

iStafe Aid - Prior Years i 8019 i 0000 iEducation Protedion Accounf State Aid (EPA) - Current Year 8012 , 1400

. 2.927,183.00 2.927,183.00

(43,173.00) (43,173.00)

628,912.00 628,912.00

LCFFTransfers I : -)a. N l a . .. '

Llnrestricted LCFF Transfers - Current Year 8091 0000

All Other LCFF Transfer- Current Year 8091 i 0000

Transfers to Charter Schools in lieu of Property Taxes 8096 0000

In Lieu of PmpTax - Prior Year 8096 00001137,635.40 1,137,635.40

40,133.00 40,133.00

iProperty Taxes Transfers i 8097 ' 0000I

LCFF/Revenue Limit Transfers - Prior Years 8099 0000

T )T AL LCFF SOuRCES I 4,690,690.40 4,061778.40 628,912.00

I21 FEDERAL REVENUE

iMaintenanceand0perations i 8110 0000/5810iSpecialEd:IDEABasicLocalAssistance-CurrentYear 8181 ' 9CIlOSpecial Ed: IDEA Basic Local Assistance - PriorYears al8l 9010

91,718.13

(30.26)

iSpecialEducationDiscretionaryGrants i 8182 i variousChild Nutrition Programs 8220 5310

IDonated Food Commoditieslnlefa;QO/"Cirnt"a-raat!i"B'@t3"n:l-EAs:Wt'y ):t :l:' iV'<:'?" ?- 'Q!

8221 5310

I I i'__. r, 4%_ various II II i NC'LBF Tr!!eaT, j-ariA"ffi':R'c G"""row-!;""'N;(i;cr;a '-'--'-"-'""""""'- J-sz'eo 3010 216,418.00 216,418.00

I I iNCLB: Title 1, Pari A Basic School Support 8290 3020

I II iNCLB: Title I, Part D, Local [)elinquent Programs 8290 3025

I I iCareer and Technical Education 8290 3500-3699II I

Other No Child Lefi Behind 8290

3012,3030,

4126,5510

Safe and Drug Free Schools 8290 3700-3799

INCLB:Tll, Pari A, Edu>for Qualiiy 8290 4035 22,846.00

INCLB:Tll, Part A, Administrator Training 8290 4036

INCLB:Tll, Park D, Enhancing Education Through Technology, Formula Grants 8290 4045 IiI INCLB:Tll, Part D, Enhancing Education Through Technology, Competitive Grants 8290 4046 I

I INCLB:Tlll, ImmiOrant Education Program 8290 4201

I INCLB:Tlll, English Learner Program 8290 4203 21,927.00

I I INCLB:TitleV, Pari B, Public Charter Schools Grant Program (PCSGP) 8290 4610

I I 57jiJ:$::65'!:7%g:ffl':7'7J-"-'. ';' :..:(il)'l':i':'i.:i'i:).':ll'il(.'liil:IJi;':"""-5640 1116.13

:'ill"':i".:l:':':i'lll"'ll'il ,""It:.' t'l',,,""'.H'4'.;,':'.1,..'t

I II I -J

3 0f 16 8/24/2018 5:40 PM

TOTAL FEDERAL REVENUE

OTHER STATE REVENUE

Other State Apportionments

Special Education Master Plan

All Special Ed Apporiionmenis-Current Year

All Other State Apporiionments - Prior Years

Child Nutrition: School Lunch Programs

Mandated Costs Reimbursement

Lotieiy: unrestricted (Non Prop 20)

State Lottery- Instructional Materials-Prop 20

Afier School Education and Safety

Charter School Faciliiy Grani

Califomia Clean Energy Jobs Act (prop 39)

Educator Effectiveness

Career Technical Education Incentive Grant Program (CTEIG)

Drug/Alcohol/Tobacco Funds

School Based Coordinafion Program

College Readiness Block Grant

Specialized Secondary

Qualify Education Investment Act

Common Core Standards Implementation Funds

All Other State Revenue:

TOT AL OTHER ST ATE REVENUE

OTHER LOCAL REVENLIE

Sales

Sale of

Sale of Publications

Food Service Sales

All Other Sales

Leases and Rentals

Interest

Net Increase (Decrease) in the Fair Value of Investments

Fees and Contracts

Child Parent Fees

T Fees from Individuals

Interagency Services

All Other Fees & Contracts

All Other Local Revenue:

8311

8319

8520

8550

8560

8560

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8500

6500

5310

0000

1100

6300

6010

6030

6230

6264

8387

6690

7250

7338

7370

7400

7405

7810

8631

8632

8634

8639

8650

8660

8662

8673

8675

8677

8689

8689

0000

0000

5310

0000

00 €)O

0000

0000

0000

0000

0000

0000

0000

353,995.00

70,541.Cla

90,511.22

33,400.75

122,850.OC1

730.00

590,688.34

82,487.64

24,468.55

50,000.OC1

70,541.00

90,511.22

70,54100 90,511.22

82,487.64

216,418.00

4 of 16 8/24/2018 5:40 PM

Tuition

All Other Transfers In

Transfers of Apportionments

' Education SELPA Transfers

From County Offices

From JPAs

Other Transfers of

From Districts or Charier Schools

From County Offices

From JPAs

All Other Transfers in from All Others

TOTAL OTHER LOCAL REVENLIE

tN/

CERTIFICATED SALARIES

Teachers' Salaries

Librarians

Guidance, Welfare, & Counseling Services

Support Salaries

Supervisors' and Administrators' Salaries

Other Certificated Salaries

TOT AL CERTIFICATED SALARIES

CuSSIFIED SALARIES

Classified Instructional Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Classified Transponation Salaries

Classified Food Services Salaries

Classified Maintenance & Operations Salaires

Other Classified Salaries

TOTAL CLASSIFIED SALARIES

EMPLOYEE BENEFITS

EE Ben - STRS - Certificated

EE Ben - STRS - Cerkificated - Instruction

EE Ben - STRS - Certificated - Instrucfional Library, Media, & Techno

EE Ben - STFIS - Certificated - School Adminisiration

EE Ben - STRS - Certificated - Guidance & Counseling Services

EE Ben - STRS - Cerfificafed - Health Services

EE Ben - STRS - Cerfiffcaied - Other General Administration

EE Ben - OASDI Reg - Classified

EE Ben - OASDI Reg - Classified - Instruction

EE Ben - OASDI Reg - Classified - Instruclional Supervision and Adm

EE Ben - OASDI Reg - Classified - School Administration

EE Ben - OASDI Reg - Classified - Pupil Transportation

EE Ben - OASDI Reg - Classified - Food Services

EE Ben - OASDI - Classified - Plant Maintenance &

8'71 0

8781-8783

0000

0000

8792

8793

8791

8792

8793

8799

6500

6500

0000

0000

0000

0000

168,lt5.67 156,956.19

SACS Object FUNCTION

110 €

1 200

1200

1 20C1

1300

1900

i 000

2420

3110

3140

2700

7200

FY2018 uNAuDITED

ACTuALS 0000 1100

As of 6/30{18 unrestricted Resources

Lottery

Unrestricted

1400 3010

NCLB Tl PA

Low Inc &

532,477.29

174,949.84

707,427.13

60,753.62

60,753.62

465,612.81

485,612.81

16,749.00

57,414.78

74,163.78

2100

2300

2400

2200

2200

2200

2900

1 00CI

2100

2700

360CI

3700

8100

7200

15,580.56

6,999.22

275,675.10

66,158.56

20,997.52

110,910.77

409,i65.85 87,i56.08

3101

3101

3101

3104

3101

3101

1 00CI

2 420

2700

3110

3140

7200

98,001.95

73,164.32

9,127.33 84,87!5.70 10,905.24

9,127.33 64,875.70 2,417.03

24,837.63 8,488.21

3302

3302

3302

3302

3302

3302

1000

2100

2700

3600

3700

8100

39,486.60 25,269.38

954.41

412.24

17,045.21

5,327.02

4,090.43

1 ,236.59

.52

5 0f 16 8/24/2018 5:40 PM

6 of 15 8/24/2018 5:40 PM

l....,,...,.._..,... I I I FY2018 LINALIDITED

ACTuALS 0000 1100 1400 I 3C110

SACS Object IFUNCTIONAs of 6/30/1 8 Llnrestricted Resources

Lottery

Unrestricted

Education

Protection Acct

(EPA)

INCLBT1PAI Low Inc &

Neglected

I EE Ben - Workers' Compensation - Cett - Other General Administration 3601 7200

I EE Ben - Workers' Compensation - Classified 14,421.30 9,699.10 1,771 .58

I EE Ben - Workers' Compensation - Class - Instruction i 3602 1000 4,181.90 319.95 1,358.99

I EE Ben - Workers' Compensation - Class - Instructional Supervision and Adm I 3602 2100 550.12 137.53 412.59

I EE Ben - Workers' Compensation - Class - School Administration I 3602 i 2700 6,894.29 6,588.36

EE Ben - Workers' Compensation - Class - Pupil Transportation 3602 3600

EE Ben - Workers' Compensation - Class - Food Services 3602 3700

EE Ben - Workers' Compensation - Class - Plant Maintenance & Operation 3602 8100 2,794.99 2,653.2B

EE Ben - Workers' Compensation - Class - Other General Administration I 3602 7200

I

I I TOT AL EMPLOYEE BENEFITS I I 588,413.87 302,634.55 17,326.38 163,299.19 26,803.82

II 4) IBOOKS AND SLIPPLIES I I l= "

I I I iApproved Textbooks and Core Curricula Materials I 4100 1000 I 1,061.91 1,061.91 II I I Books and Other Reference Materials l 4200 1000 I 1 ,428.02 151.79 i soa.osI I I iMaferials and Supplies I 4300 1000 I 54,408.37 2,949.35 12,431 .22 I 2,908.29I I I iNoncapitalized Equipment I 4400 1000 18,466.35 17,154.54 II I iOther Supplies I 4300 2700 29,454.89 29,051.89 I 39.35I I iPupil Transportation Supplies 4300 3600 l-I I iFood Service Supplies 4700 3700 l-

TOTAL BOOKS AND SUPPLIES I 104,819.54 50,369.48 12,431.22 I 3,755.70I .. == .

I5) SERVICES AND OTHER OPERATIONG EXPENSES

Personal Services - School Administration 5800 I 2700 ,Personal Services - Other General Administration 5800 I 7200 IITravel and Conferences - Instruction 5200 i iooo i .1 ,995.24 792.00 II 1 ,203.24

Travel and Conferences - Other General AdWraskralion , 5200 i z:_oo iI 1,045.52 1,045.52

Travel and Conference - School Adminisiration I' 5200 I 2700 l 1.124.33 749.33 375.00

Due and Memberships - Instruction 5300 1000

j Due and Memberships - School Adminisiration 5300 2700 i 4,817.38 4,617.36

Due and Memberships - Food Service i 5300 3700

Due and Memberships - Other General Administration 5300 7200 i 8.297.87 8,297.87

Due and Memberships - Data Processing 5300 7700 347.65 347.65

Insurance - School Administration 5400 2700 i -l

Insurance - Other General Adminisiration 5400 7200 I 38,72B.5i 36,726.51 _l

Operations and Housekeeping Services 5500 8100 92.958.00 92,958.00 _l

Rentals/Leases/Repairs&Noncapitalized Improvements - Food Services 5600 3700-l

Rentals/Leases/Repairs&Noncapitalized Improvements - Other Gen Admin 5600 7200 6,i31.91 6,13191

Rentals/Leases/Repairs&Noncapitalized Improvements - Plant M&O 5600 8100 29,346.83 29,346.63

Rentals/Leases/Repairs&Noncapitalized Improvements - Facilities Rents & Leases 5600 8700 769.86 769.88

Pupil Transportation Contracts 5800 3600

Transfers of Direct Cost - School Administration 5800 2700 -l

Transfers of Direct Cost - Other Genera) Adminislralion 5800 7200

I Professional ConsuRing Services& Operating Exp - Instruction i 5800 1000 510,309.88 191 ,233.67 _l 31 ,700.31

Professional Consulting Services& Ojierating Exp - Instructional Superv & Admin 5800 2100

Professional Consulting Services& Operating Exp - Food Services i 5800 3700 IProfessional Consulting Services& Operating Exp - School-Sponsored Athletics 5800 4200 _..._JProfessional Consulting Services& Operating Exp - Other Gen Administration 5800 7200 72,122.97 72,122.97 -lProfessional Consutting Services& Ojyeraiing Exp - Plant M&O i 5800 8100 8,187.(i0 8,1 87.ei0

Communications-SchoolAdministration I 5900 2700 I 5,161.85 5,13135 -lCommunications - Other General Administration i 5900 7200 I 1,282.84 1 ,259.31 -l

I ITOTAL SERVICES AND OTHER OPERATING EXPENSES I I 780,408.02 459,697.54 33,278.55

II61 DEPRECIATION II i Depreciation Expense - Instruction I 6900 1000 830,965.95 830,965.95

7 of 16 8/24/2018 5:40 PM

IExpenses b / Sub-object I I

II FY2018 LINALIDITED

ACTuALS 0000 1100 1400 I 3010

ISACS 05ject FUNCTION I As of 6/30{18 unrestricted Resources

Lottery

Llnrestricted

Education

Protection Acct

J

INCLBTIPAI Low Inc &

Neglected

Depreciation Expense - Instnictional Superv & Admin i 6900 2100 I 146,64LO5 146,64LO5

I TOT AL DEPRECIATION I I 977,607.00 977.607.00

7) o THER OUTGO (excluding Transfers of Indirect Costs)

Tultion I IiTuition for Instruction Llnder Interdistricf Attendance Agreements 7110 9200

Tultion, Excess Costs, and/or Deficlt Payments

Payments to Districts or Charter School 7141 9200

Payments to County Offices 7142 9200

Payments to JPAs 7143 9200

Other Transfers Out

All OtherTransfers 7281-7283 9200

I All Other Transfers Out to All Others 7299 9200

Debt Service

Debt Service-Interest I 7438 9100 194,171.74 194,171.74

Tl )TAL, OTHER OUTGO (excluding Transfers of Indirect Costs) I I 194,171.74 194,171.74

OTHER OUTGO-TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Cosf 7310 I 7210 (15,159.06) 8,802.88

Transfers of Indired Cost-Intefund 7350 7210

I TOTAL, OTHER OUTGO-TRANSFERS OF INDIRECT COSTS I (1 5,1 59.06) 8,802.88

I 8) Direct SupporUlndirect Costs/All Other Financing Llses

I ilndirect Cost ( fotal charter school supervisorial oversight fees only) 5800 2700 39,870.87 39,870.87

ilndirect Cost ( total charter school supervisorial oversight fees only) 5800 7200 7,036.04 7,036.04

ITOTAL INDIRECT COST (OVERSIGHT FEES) II 46,908.91 46,908.91

iAll Other Financing Uses , 7699 i 9100TOT/,C :*MiRsgq,q.:.,';-':,:' 2'.':: ,:':'::'.'.':'..'.:.I:..':"ffi:'f.":"'::"-' -.'. =' "' " ' ' ...I:::':'::;;='t.:.i:.

i'-"'l' l' I.,:=. ' 4;830 099.21 " '='3 132 820.94 ', . - ,.9051j.22 . 628 912.00 u233780.81

I 973,390.20 1,156,454.65 (17,342.81)I

CHECK: Details of Total Revenues - Summary = Should be ZERO liCHECK: Details of Total Expenses - Summary = Should be ZERO; or $ in Other Financing uses li I -l

8 of 16 8/24/2018 5:40 PM

DEFERRED INFLOWS I I I I I I II I I I I I

TION. June 30 I I I I II I I I I

iT. END NET POSITION & FUND EQTY ( this should be zero) nission I I I I II

if #NAME? appears

go to K7 far

instructions

if #NAME?

appears go to

K7 for

instructions

if #NAME?

appears g0 tO

K7 for

instrudions

if #NAME?

appears go to

K3 for

instructions

if #NAME?

appears go to

K7 for

instrudions

if #NAME?

appears go to

K3 for

instructions

if #NAME?

appears go to

K3 for

instructions

if #NAME?

appears go to

K3 for

instrudions CHECK

TOT AL FUND

BALANCE

ENDINGNETPOSITIONCARRYFORWARDTONEXTFY -:i;'30,895:644:36,:

'1, .. ,,"l,l:l,:'g:..';i j,,'.-1,"4THIS LINE SHOULD EQUAL TO ZERO (GREEN SHADED COLuMNS) i

-OF REVENUES. EXPENSES AND CHANGES IN NET POSITION 9010 4035 4203 5840 8010 8300 9010 7810

I SPED Federali (Please refer to youri MOu about unspenti funds)

NCLB Tll PA

Tchr Quality

NCLB Till LEP

Prog

Medi-Cal

Billing Option ASES

Lottery:

Instructional

Materials

SPED State

{please refer

to your MOL)

about

unspent

funds)

Other

Restricted

State Rev

u u u F u F F FIU

I-:=.- fund balance

not allowed

fund balance

not allowed

Allocate

Allowable Exp

fund balance

not allowed

AllOCate

Allowable

Exp

Allocate

Allowable Exp

Allocate

Allowable Exp

JES (Summary-see details below)

:FF Sources

ideral Revenue I 91,687.87 22,846.00 21,927.00 1.u6.13

her State Revenue 122,850.00 33,400.75 272.655.37 730.00

her Local Revenue 11,i59.48

#: "::' a(%""f"( '

)TAL REVENUES 91,687.87 22,846.00 21,927.00 1,116.13 122,850.00 33,400.75 283,B14.85 730.00a7; :),' }'; '. .

3ES (Summary-see details below) <a:" )k7 € :' : ',; ' , {i ;" ( ' ). :<

irtificated Salaries I 120,809.88 16,741.8i 10,528.93 2,287.50 i 37,620.63assified Salaries ' 28,447.25 102,135.60 i u,gn.<snployee Benefits ' 41,937.53 5,174.92 3,298.60 411.29 13,831.40 I 14,096.19ioks & Supplies 1,810.00 33,400.75 I 2,322.39 730.00

irvices and Other Operating Expenses 9,171.79 7,669.53 1,116.i3 278.03 I 269,196.45ipreciation I

:her Outgo (excluding Transfers of indirect Costs) l_her Outao - Transfers of Indirect Costs 929.27 429.94 4,996.97 I

)TAL EXPENSES 200,388.45 22,846.00 21,927.00 3,814.92 122,850.00 33,400.75 I 338,159.12 730.00

3 (DEFICIENCY) OF REVENLIES OVER EXPENSES BEFORE OTHER FINANCIN( (108,678.58) (2,698.79) I (54,344.27)

FINANCING SOuRCES/uSES l... erTund Transfers l.-==.==,..= . . =. . = . ,l,!l;111,',:,);,)2;.,)i,Q. :.'l.": . ,,a" ;:'-"};. J'._:; -,,:' > '

Transfers In '

Transfers Out

. , , ,, ..l: ,1114,:..,a.J:,;. 4.),P3. (::,4':(%)a, "" ""',""':'::"4:.11,:'il 4',>", (a ':i- - ." '.:""pi :a"

her Sources/Uses

Sources -l

Llses-l

Iintributions 108,678.58 2,698.79 54,344.27 -l

I)TAL OTHER FINANCING SOIJRCES/uSES 108,678.58 2,698.79 54,344.27 -l

I

10 0f 16 8/24/2018 5:40 PM

al Charter Elementary I I I I I I I I Iiudited Actual Report I I I I I I Ichools - Fund 82 nns), check the columns if one of the following errors exist. I I I I I IAUGUST 20, 2018 1. I I I I I I I

NOTE: PLEASE DO NOT INSERT COLUMNS OR ROWS OR CHANGE ANY Can I j I I I I I II I I I I I I I Iirns), check the columns if one of the following errors exist I I I I I

I I I II I I I

I I I

HEET - FULL ACCRUAL L....,.,......,,.,.. I I Il..,..,....,..,....,.,,..,.,,,...,..,..,...,. I I II I I I I I

unty Tr;i;iui (aonat put'your $ her6'jf t+ie;'ayffi not in ucoej a . " in the Los Angeles County TreasuryairVilue'Adjustment,toCashinCoiintjTreasury .', , ii . intheLosAngelesCountyTreasury

I I I I II I I I

iks I I I I Iiolving Fund I I I I'iscal Agent I I I I I:tion awaiting deposit I I I Iants I I Is Receivable I I In Grantor Govemment I In Other Funds I I I I I

I I I I IExoendifures I I I Iirrent Assets I I I I I I Iisets: I I I Iind I I I

ind Improvements I I I I I I Iiss - Accumulated Depreciation-Land Improvements I I I I I I I

iildings

I

I I II I

II

iiss - Accumulated Depreciation-Buildings I I I

luipment I Iiss - Accumulated Depreciation-Equipment Iork in Progress I I

ASSETS

RED OUTFLOWS OF RESOURCES

;ferred Outflows Of Resources IDEFERRED OuTFLOWS

nES I Is Payable I I3rantor Govemments I I)ther Funds I ILoans I Iid Revenue I Im Liabilities: I I=t Pension Liability I IET OPEB Obligation I Iimpensaied Absences I I)Ps Payable I Iipifal Leases Payable I I:ase Revenue Bonds Payable I I Iher General Lona-Term Liabilities I I ILIABILITIES I I I I

in INFLOWS OF RESOuRCES I I I I II Inflows of Resources I I I I I

9 of 16 8/24/2018 5:40 PM

:REASE (DECREASE) IN NET POSITION I l- (0.00) Il I I

SITION

iginning Net Position IAS ofJuly 1 (based On unaudited actualsfrom PY) I

Audit Adjustmems

As of July 1- Audited

Other Restatements xisIIII

Adjusted Beginning Net Position (per audited FS)

I "=_..=iding Net Position, June 30

Components of Ending Net Position I -....I....=r).=

Net Investment in Capital Assefs

Restricfed Net Position

Llnrestricted Net Position

9010 4035 4203 5640 6(XO 8300 9010 7810

J!2UTAlLS);FF SOuRCES

SPED Federal

(Please refer to your

MOu about unspent

funds)

NCLB Tll PA

Tchr Quality

NCLB Till LEP

Prog

Medi-Cal

Billing Option ASES

Lottery:

Instructional

Materials

(please refer

to your MOLI

about

unspent

funds)

Other

Restricted

State Rev I Iincipal Apportionment IState Aid - Current Year

Sfate Aid - Prior Years iEducation Protection Account State Aid (EPA) - Current Year

-l

-l

-l I:FF Transfers . . . IUnrestricted LCFF Transfers - Current Year

-l

All Other LCFF Transfer- Current Year-l I

Transfers to Charter Sdtools in lieu of Proper§ Taxes

In Lieu of PropTax - Prior 7ear-l I I-l I I

Property Taxes Transfers-l I I

LCFF/Revenue Limit Transfers - Prior Years -l I

=-'.. =l I)TAL LCFF SOuRCES -l

'-=' =-= IjEDERAL REVENUE .1-.l=.==-. IIMaintenance and Operations ' , , j .>, . ) .. . i i_ ,} ,, .':.:<: ===="==.=lSpecialEd:lDEABasicLocalAssistance-CurrentYear 91,718.13Sp4ial Ed: IDEA Basic Local Assistance - Prior Years (30.28)

-l-l

Special Education Discretionary Granfs -lChild Nutrition Programs -lDonated Food Commodities

.afH_g(J;q6J;j.r,%..2:':,JJ9J"rNCLB: Title 1, Part A Basic Grts Low-Inc & Neglected -lNCLB: Title 1, Pan A Basic School Support -lNCLB: Title 1, Part D, Local Delinquent Programs -lCareer and Technical Education -l

(>her No Child Lefi Behind -ISafe and Drug Free Schools -lNCLB:Tll, Pa-rf A, Educator Quality 22,846.00 -lNCLB:Tll, Part A, Administrator Training ffNCLB:Tll, Pari D, Enhancing Education Through Technology, Formula Grants

iNCLB:Tll, Part D, Enhancing Education Through Technology, Competitive Grants

NCLB:Tlll, Immigrant Educa}ion Program -lNCLB:Tlll, English Leamer Program 21 ,927.00 -lNCLB:TitleV, Part B, Public Charter Schools Grant Program (PCSGP) _l

Med-Cal Billing 0 ption (Medical Assistance Program)___._________..,,,,,,_,__, _1,116.13

'Xfi"CmGRlf"gFe'? 7 f'€;'9;ii6ffl5 " ':7:7. ",)l!'!:l'!(11111ti6r+.bi: i i . "':l:l'.a'_ li .. i atl'allt)

:l.t:'N"a::"aa'a,:..,"""'l.,1"'-;'7 - .,,"a"""l ;',,,"o"""aa'l Ta"i ."" la.'.'. I{i.la.,' 11,' " " ')i, y ' a 'i k l : li/ " i i ' :i' " %' "' liJ" l'i i . " " " - " - ., .'. , lii i ' . ' '

i!'l,):")'i:: : ii:',:- i i ,',ii('i',,ii:i,:i'i i: i ili '

': ". ".';'Oth*s!i = 'l N I "

l'l i!tli":""!'{ a,'(:l.417aj. -i ) " ". i ' . I . ' a

{pfffi:i%t;=l"'i"11,1,)""""';,,"'4"II:,"':"'+

(lnel&J4Il"";la 'a'ffii"71

II

1l of 16 8/24/2018 5:40 PM

TOTAL FEDERAL REVENUE 91687.87 22,848.00 21,927.00 1,116.13

STATE REVENLIE

State

Special Education Master Plan

SpecialEd Year

Other State Apportionments - Prior Years

Child Nuirition: School Lunch Programs

Mandated Costs Reimbursement

Lottery: Llnrestricted (Non Prop 20)

State Lottery- Instructional Materials-Prop 20

School Education and Safety (ASES)

Charter School Grant

Califomia Clean Energy Jobs Act

Educator Effectiveness

Career Technical Education Incentive Grant Program (CTEIG)

Drug/Alcohol/Tobacco Funds

School Based Coordination Program

College Readiness Block Grant

Specialized

Quality Education Investmenf Act

Common Core Standards Implementation Funds

39)

Other State Revenue:

TOT AL OTHER ST ATE REVENUE

LOCAL REVENUE

Sale of EquipmenUSupplies

Sale of Publications

Food Service Sales

Other Sales

and Rentals

Increase in the Fair Value of Investments

and Contrads

Child Development Parent Fees

ransportation Fees from Individuals

Interagency Services

Other Fees & Contracts

Oiher Local Revenue:

272,551.65

i03.72

33,400.75

122,850.00 33,400.75 272,655.37 730.00

1;! of 16 8/24/2018 5:40 PM

Other Transfers In

of Apportionments

Education SELPA Transfers

From County Offices

From JPAs

Other Transfers of

From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers in from All Others

AL OTHER LOCAL REVENtlE

TED SALARIES

eachers' Salaries

Librarians

Guidance, Welfare, & Counseling Services

Pupil Salaries

Supervisors' and Administrators' Salaries

Other Cer}ificated Salaries

AL CERTIFICATED SALARIES

SALARIES

Classified Instructional Salaries

Classified ' and Administrators' Salaries

Clerical, Technical and Office Salaries

Classified Transportation Salaries

Classified Food Stwices Salaries

Classified Maintenance & Operations Salaires

Other Classified Salaries

AL CLASSIFIED SALARIES

BENEFITS

EE Ben - STRS - Certificated

EE Ben - STRS - Certificated - Instruction

EE Ben - STRS - Certificated - Insfructional Library, Media, & Techno

EE Ben - STRS - Certificated - School Adminisfration

EE Ben - STRS - Certificated - Guidance & Counseling Services

EE Ben - STRS - Certificated - Health Services

EE Ben - STRS - Certificated - Other General Administration

EE Ben - OASDI Reg - Classified

EE Ben - OASDI Reg - Classified - Instruction

EE Ben - OASDI Reg - Classified - Instructional " and Adm

EE Ben - OASDI Reg - Classifled - School Administration

EE Ben - OASDI Reg - Classified - Pupil Transportation

EE Ben - OASDI Reg - Classified - Food Services

EE Ben - OASDI - Classified - Plant Maintenance &

11,159.48

11,159.48

Expenditure by CHECK

120,809.88 16,504.38 9,589.74

5840 6300

2,287.50

9010

(please refer

to your MOU

about

3,390.00

781 Cl

Other

Restricted

State Rev

resource totals must = C)

120,809.88

237.43

16,741.81

939.19

10,528.93 2,2B7.50

34,230.63

37,620.63

28,447.25 95,235.80

14,923.46

28,447.25

8,900.00

102,135.60 14,923.46

17 415.84 1,519.87

17,432.82 2,381.58 1,384.34

34.26 135.53

330.09

330.09

5,370.21

489.17

4,881 .04

1,781.21

1,761 .21

8,183.72

5,755.88

925.27

925.27

427.84

13 of 16 8/24/2018 5:40 PM

4035 4203


MOu about unspent NCLB Tll PA NCLB Till LEP

Tchr

EE Ben - OASDI Reg - Classified - Other General Administration

EE Ben - OASDI Medicare - Ceriificated

EE Ben - OASDI Medicare - Certificated - Instruction

EE Ben - OAS[)I Medicare - Cerfiflcated - Instructional Library, Media, & Techno

EE Ben - OASDI Medicare - Certificated - School Administration

EE Ben - OASDI Medicare - Certificated - Guidance & Counseling Services

EE Ben - OASDI Medicare - Certificated - Health Services

EE Ben - OASDI Medicare - Cerfificaied - Other General Administration

1,675.87

1 675.67

EE Ben - OASDI Medicare - Classified

EE Ben - OASDI Medicare - Classified - Instruction

EE Ben - OASDI Medicare - Classified - Instructional Supervision and Adm

EE Ben - OASDI Medicare - Classified - School Administration

EE Ben - OASDI Medicare - Classified - Pupil Transportation

EE Ben - OASDI Medicare - Classified - Food Services

EE Ben - OASDI Medicare - Classified - Plant Maintenance & Operation

EE Ben - OASDI Medicare - Classified - Other General Administration

411.89

411.89

242.75

239.31

3.44

154.50

140.88

13.62

5640

Medi-Cal

601 €1

ASES

1,446.16

1 ,346.11

100.05

6300 9010

Lottery: (please refer

Instructional to your MOLI

Materials about

539.88

48.73

491.15

216.37

216.37

7810

Other

Restricted

State Rev

resource totals must = 0

21 7i

17

3,870.

EE Ben - Health & Welfare Benefits - Certificated

EE Ben - Health & Welfare Benefits - Cert - Instruction

EE Ben - Health & Welfare Benefifs - Cert - Insfructional Library, Media. & Techno

EE Ben - Health & Welfare Benefiis - Cerk - School Administration

EE Ben - Health & Welfare Benefits - Cert - Guidance & Counseling Services

EE Ben - Health & Welfare Benefits - Cert - Health Services

EE Ben - Health & Welfare Benefiis - Cert - Other General Adminisiration

EE Ben - Health & Welfare Beneffls - Classified

EE Ben - Health & Welfare Benefits - Class - Instruction

EE Ben - Health & Welfare Benefits - Class - Instructional and Adm

EE Ben - Health & Welfare Benefits - Class - School Adminislraiion

EE Ben - Health & Welfare Benefits - Class - Transportation

EE Ben - Health & Welfare Benefits - Class - Food Services

EE Ben - Health & Welfare Benefits - Class - Plant Maintenance & Operation

EE Ben - Health & Welfare Benefits - Class - Other General Administration

EE Ben - Unemployment Insurance - Certificated

EE Ben - Unemployment Insurance - Cett - Instrudion

EE Ben - Unemployment Insurance - Cert - Instructional Library, Media, & Techno

EE Ben - Unemploymenf Insurance - Cett - School Administration

EE Ben - Insurance - Cert - Guidance & Counseling Services

EE Ben - Llnemployment Insurance - Cett - Health Services

EE Ben - Unemployment Insurance - Cert - Other General Administration

EE Ben - Llnemployment Insurance - Classified

EE Ben - unemployment Insurance - Class - Instruction

EE Ben - Unemployment Insurance - Class - Insirutlional and Adm

EE Ben - Unemployment Insurance - Class - School Administration

EE Ben - Insurance - Class - Pupil Transportation

EE Ben - Unemployment Insurance - Class - Food Services

EE Ben - Insurance - Class - Plant Maintenance & Operation

EE Ben - Llnemployment Insurance - Class - Other General Administration

EE Ben - Workers' - Certificated

EE Ben - Workers' - Cen - Instrudion

EE Ben - Workers' - Cert - Instrudional Library, Media, & Techno

EE Ben - Workers' Compensation - Cerf - School Administration

EE Ben - Workers' Compensation - Cerf - Guidance & Counseling Services

EE Ben - Workers' - Cerl - Health Services

0.12

4.87

1

1,400.51

0.47

19.25

3.43

1 ,362.07

4,565.62

25.96

1l .al

11 .81

696.58

76:188.Ol

-'- --2,292.14

2,128.73-

14 of 16 8/24/2018 5:40 PM

/ Sub-object I 9010 4035 4203 5640 6010 6300 I 9010 7810 resource totals I,,,....OSPED Federal


MOU about unspent

funds)

NCLB Tll PA

Tchr Quality

NCLB Till LEP

Prog

Medi-Cal

Billing Option ASES

Lottery:

Instructional

Materials

i SPED Statei (ptease referI to your MOU

about

Other

Restricted

State Rev I-' I -

14,421.30 -

. ' 4,181,90 -. 5g0.12' "-

." ' .t:sg<.:xi .-

" " _'II"":2i5E)';)g .." ' "'E '' -' "' "" " " 'l ' "' ""'

EE Ben - Workers' Compensation - Cert - Other General Administration

EE Ben - Workers' Compensation - Classified 584.30 2,060.39 305.93

EE Ben - Workers' Compensation - Class - Instruction 584.30 1,918.66

EE Ben - Workers' Compensaiion - Class - Instrucfional Supervision and Adm I

EE Ben - Workers' Compensaiion - Class - School Administration I 305.93

EE Ben - Workers' Compensation - Class - Pupil Transportation IEE Ben - Workers' Compensation - Class - Food Services I IEE Ben - Workersa Compensation - Class - Plant Maintenance & Operation I 141.73 IEE Ben - Workersa Compensation - Class - Other General Administration I

I' .. .588i,4i3.Q7 . '

_ l".""_ ".

" -1,CX>1_e4 ,, . ' ,-- . :I t:428.02 - a

.:'a:. 54,46B.i7.'.'. .'...ff,,

'IN,4tiAJ3g."" :',,,_'zta:m_sg . ' : .-' r .

" ' j('4;819.54- r=..

I

TOT AL EMPLOYEE BENEFITS I 41,937.53 5174.92 3,2m.'80 411.29 13,631.40 14,096.19

)OKS AND SuPPLlES

Approved Textbooks and Core Curricula Materials IBooks and Other Reference Materials I 468.17

Materials and Supplies I 1,810.00 33,400.75 178.76 730.00

Noncapitalized Equipmeni I 1 ,311 .81

Other Supplies I 363.65

Pupil Transportation Supplies I I -Food Service Supplies l...TOT AL BOOKS AND SLIPPLIES 1,810.00 -33,400.75 I 2,322.39 730.00

l :.:._.-.==I , l':'.;;::ai l . . . . ._ . I _ . .. .

' .. '.' ..:,,;,,;'s:i,i":'Lj -'kl '. = . =1,D45_5;' j ':,f .

- - l124.3i"": "'.- '

. 4,817.36""' .,=

':- : ' : ' ffi:i9'7JEi'f'_ }_" '- "'l- :. ."' I" ,." 1347:65-ffl .- -, -

;"':::.': 'as:z.is,Oi {:.: : - _.: , 92.958.00 : ' . - .

" ' 6,l3t9!".."" ' = '-

29,346.63 ' -

'o '.' =76!:86-:,---_;-'

. "= Ql,309_Q ._ :'. - '

""")72i22,9'7:-'_-"- -". . 8167.60 -' . '-

',' . . A,16j_:BE _ " ".: -.

._ ' 1,282.84, .._, , _-=

- .7Q0,406.02. _, .:.r ,

I

830,965.95 '

ERVICES AND OTHER OPERATIONG EXPENSES

Personal Services - School Administration

Personal Services - Other General Administration

Travel and Conferences - Instruction

Travel and Conferences - Ofher General Administration

Travel and Conference - School Administration

Due and Memberships - Instruction

Due and Memberships - School Administration

Due and Memberships - Food Service

Due and Memberships - Other General Administration

Due and Memberships - Data Processing

Insurance - School Administration

Insurance - Oiher General Adminisiration

Operaiions and Housekeeping Services

Rentals/Leases/Repairs&Noncapitalized Improvements - Food Services

Rentals/Leases/Repairs&Noncapitalized Improvements - Other Gen Admin

Rentals/Leases/Repairs&Noncapitalized Improvements - Plani M&O

Rentals/Leases/Repairs&Noncapitalized Improvements - Facilities Rents & Leases

Pupil Transportation Contracts

Transfers of Direct Cost - School Administration i

Transfers of Direc[ Cost - Other General Administration

Professional Consulting Services& Operating Exp - Insiruction 9,171.79 7,869.53 1,116.13 :_:_:_.oo I 269,196.45

Professional Consulting Services& Operating Exp - Instructional Superv & Admin

Professional Consulting Services& Operating Exp - Food Services

Professional Consulting Services& Operating Exp - School-Sponsored Athletics

Professional Consulting Services& Operating Exp - Oth_e_r Gen Administration

Professional Consulting Services& Operating Exp - Plant M&O iCommunications - School Administration 30.50

Communications - Other General Administration 23.53

TOTAL SERVICES AND OTHER OPERATING EXPENSES 9,17179 7,669.53 1,118.13 276.03 I 269,196.45, . . I

EPRECIATION IDepreciafionExpense-Instruction i I

15 of 16 8/24/2018 5:40 PM

( Sub-OtJeCt

I9010 4035 4203 5640 6010 6300 9010 7810 resource totals L..,=0

SPED Federal

I (Please refer to your

l-:::.::,- NCLB Tll PA

Tchr Quality

NCLB Till LEP

Prog

Medi-Cal

Billing Option ASES

Lottery:

Instructional

Materials

SPED State

(please refer

to your MOIJ

about

Other

Restricted

State Rev I146,641.05 -Depreciation Expense - Instructional Superv & Admin I

TOT AL DEPRECIATION _ . 977,E)07.00 -l- ' . I

G94,i7L74 -o-

. 194,171.74 . a- ,,

rHER OUTGO (excluding Transfers of Indirect Costs) I : = liition I '.Tuition for Insfniction Llnder Interdistrict Attendance Agreements fflfflfflffl Iiition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter School IPayments to County Offices IPayments to JPAs I

her Transfers Out

All Other Transfers IAll Oiher Transfers Out to All Others I I5bt Service . .= ..,:. i

Debt Service-Interest

)TAL, OTHER OUTGO (excluding Transfers of Indirect Costs)

rHER OUTGO-TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Cost 929.27 429.94 4,9%.97

Transfers of Indired Cost-Interfund

TOT AL, OTHER OUTGO-TRANSFERS OF INDIRECT COSTS 929.27 429.94 4,996.97 ' - . , -_ J . (o.o6) ....(o.oq)I

rect Supporttlndirect Costs/All Other Financing Llses I"' 39,a70_87 ' : ,

, . 7,038.Q -: . - '

=.:I....,46,!Q;9L, : ::I

4,830,099.:_i,.:',' - r-

I

Indirect Cost ( total charter school supervisorial oversight fees only)

Indirect Cost ( total charter school supervisorial oversight fees only)

TOT AL INDIRECT COST (OVERSIGHT FEES)

All Other Financing Llses

q7ep8tfi';.:':',:..,'.,, :, ' , a'i:"::"=' ,' .,:.','.:.Hi.i'.2,:.', :':ffi:::'.'.':'.'i'..:...200388.45'J.. J. J. J.. 321,499 .' l(. 338159;.12: 730.00

I (108,678.58) (2,898.79) (54,344.27)

j i I I I I: Details of Total Revenues - Summary ii Should be ZERO j _i -l

-l -l I: Details of Total Expenses - Summary = Should be ZERO; or $ in Other Finant -l

-l-l I

16 of 16 8/24/2018 5:40 PM

Accelerated Charter Elementary 1201301

FY 2018 Unaudited Actual Report

BREAKDOWN OF EXPENSES

PROGRAM SERVICES

Educational Programs

AMOUNT

4,049,585.79 ===>>

SUPPORTING SERVICES

Management and General Administrative Expenses 780,513.42 ===>>

TOT AL EXPENSES

CHECK: Should be equal to the TOTAL EXPENSES from the

4,830,099.21

UAR Tab 4,830,099.210 ===>>

FY 18 ACES-IIAR-REVISED

FY18-FUNCTIONAI EXPENSES

g]accrual @modified accrual basis (applicable capital ... … · charter school unaudited actuals...

Documents