oak grove school district board of trustees subject: …

SUBJECT:

DATE:

REPORTED BY/PERSON RESPONSIBLE:

RECOMMENDED ACTION:

OAK GROVE SCHOOL DISTRICT BOARD OF TRUSTEES

2014-2015 First Interim Report

December 11, 2014

Laura Phan

Action~

Agenda Item b-\

It is recommended that the Board approve the positive certification on the 2014-2015 First Interim Report.

Description/Proposal:

AB 2861 requires county and district superintendents to prepare and submit twice annually interim financial reports. The purpose of the interim report is to advise administrators, the Board, the public, and other interested parties of the District's current and projected financial condition at · periodic intervals during the fiscal year.

The First Interim Report is one measure designed to help the County and ultimately the State to monitor each school district's fiscal health. According to the State requirements, in order to have a Positive Certification, Oak Grove School District must project at least 3% in unrestrictedreserves in each of the curr~nt and following two years. Districts that may not meet this requirement receive a qualified budget certification and districts that do not demonstrate that they will meet this requirement receive a negative budget certification. If any problems are anticipated, the County will offer immediate fiscal management advisory services.

The Oak Grove School District is presenting a Positive Certification of its financial condition. This means that the District will be able to meet its financial obligations for the current fiscal year and subsequent two fiscal years.

On the basis of the financial reports that the Board has received and reviewed with staff for the period ending October 31, 2014 and the budget projections as presented, it is recommended that ~he Board appro~e the positive certification on the 2014-2015 First Interim Report.

Descriotion Proiected LCFF ADA Proiected "Funded" COLA Deficit Factor for Revenue Limit Calculation LCFF Gap Closure Percentaae

BeQinnina Fund Balance

Revenues: LCFF & So. Ed. Taxes Federal Revenue Other State Revenue Other Local Revenue TSF's In (Capttal Fund-See Note 3 Assumptions) •

General "Other Rev" Increase ra '-+O Total Revenue/Other Income

Total funds available <Bea. balance+ Revenue)

Expenditures Certificated Salaries Classified Salaries Employee Benefits Add 'I Proj Salary & Rated Benefits Cost lncrease/(Decrease) Books and Suoolies Services, Other Ooeratina Caoital Outlav OtherOutao Direct Suooort/lndirect Costs/TSF's Out

Projected Unexpended Budaet Caoacitv C'UBC"l Total Exoenditures/Other Outao

Proiected Revenues over Exoenditures

Endina Fund Balance

Components of Endina Fund Balance Leaallv Restricted Balance Unrestricted Reserve (Inc. Parcel Tax)

Reserve as PCT 1%\ of Total Expense AMT Reserve Reauired at 3%

PCT Reserve Reauire 3% AMT Reserve Reauired More {Less than) Rea'd Components of the Endina Fund Balance

Desianated for Economic Uncertainties Parcel Tax MAA Neaotiation Reserve Mandated Cost Revenue Other Inventories, Prepaid, Revolvina Fund

Total Components of Endina Fund Balance

Undeslgnated/Unappropriated

12/3/201412:43 PM

P:\2014-1511st lnterim\MYP\2014-15 MYP-1st INT

Oak Grove School District Multi-Year Projection


2013-14 2014-15 Actuals First Interim

11 078 10,887 1.565% 0.850% 0.000% 0.000% 12.00% 29.56%

14,380,648 14,964,625

75,131,311 81,231,881 3,949,581 4,718,332 6,095,013 4,225,805 7,560,703 6,800,162 1,008 954 892,996

(0 -93,745,562 97,869,176

108, 126,210 112,833,801

42,665,592 46,212,836 14,116,936 14,855,457 17,561,725 19,384,530

- -3,506,754 7,250,190 8,560 939 9,415 803

397,779 871,682 6,472,062 6,299,038 (120,204) (146,962)

93,161,585 104, 142,574

583,977 16,273,398\

14,964,625 8,691,227

3,550,875 1,041,707 11,413,750 7,649 520

12.3% 7.3% 2,794,848 3, 124,277

3.0% 3.0% 2,794,848 3,124,277 8,618,902 4,525,243

2,794,848 3,124,277 661, 199 635,836 225,812 225,812

. 994,643 669,643 669,643 168,764 -354,990 361,376

4 875,256 6,011,587

6,538,494 1,637,933

2015-16 2016-17 Proiected Projected

10,681 10,587 2.190% 2.140% 0.000% 0.000% 20.68% 25.48%

8,691,227 5,840,476

83,637,256 87,027,327 4,239,325 4,239,325 3,564,851 3,614,589 6,860,229 6,920,253 3,944,971 6,278,334

- -102,246,632 108,079,828 110,937,859 113,920,304

46 895,092 47,532,842 15,074,092 15,311,238 20,851,245 21,742,860

. -6,328,435 7,301,263 9,073,162 9, 124,553

718,623 718,623 6,410,662 6,348,984 (253,929) (253,929

105,097,383 107,826,435

12,850,751\ 253,393

5,840,476 6 093,869

661,045 (0) 5,179,431 6,093,869

4.9% 5.7% 3, 152,922 3,234,793

3.0% 3.0% 3,152,922 3,234,793 2,026,510 2,859,076

3,152,922 3,234,793 - -- -

1,665134 2,497,701 - -. -

361 376 361,376 5, 179,431 6,093,870

(0) (0)

Oak Grove School District Multi-Year Projection - Assumptions


2013-14 2014-15 First Description Actuals Interim

Revenues: COLA

Revenue Limit Formula Revenue Limit COLA 1.565% 0.85% Revenue Limit DEFICIT AB851 ADA add-on (Meals for needy & Bea Teach)

LCFF Formula LCFF Gap Closure Percentaae (Ava. of DOF & SSC) 12.00% 29.56%

Base LCFF Grant- K-3 6,845.00 6,952.00 COLA 107.00 60.00 BASE LCFF Grant Amount 6,952.00 7,012.00 Supplemental IK3 CSR\ 723.00 729.00 Suoolemental <Cateaorical Proaramsl 822.00 830.00 Concentration Grants -

LCFF Grant Amount K-3 8,497.00 8,571.00

Base LCFF Grant- 4-6 6,947.00 7,056.00 COLA 109.00 60.00 BASE LCFF Grant Amount 7,056.00 7,116.00 SuoPlemental <Cateaorical Proarams) 756.00 763.00 Concentration Grants -

LCFF Grant Amount Gra. 4-6 7,812.00 7,879.00

Base LCFF Grant- 7-8 7,154.00 7,266.00 COLA 112.00 62.00 BASE LCFF Grant Amount 7,266.00 7,328.00 Sunnlemental (Cateaorical Proarams) 778.00 786.00 Concentration Grants -

LCFF Grant Amount Gr. 7-8 8,044.00 8,114.00

State Cateaorical COLA 1.565% 0.85% Soecial Education COLA on State 1.565% 0.85%

CSR 30:1 27:1 Class Size Reduction (K-3) Fundina Level Estimated oercentaae of Penaltv Aoolied to Fundina K-3 Est. Number Classes (NEW Base oer STATE) K-3 Enrollment reduced bv penalties Class Size Reduction Funds

Tier 3 Categorical

Enrollment & ADA LCFFADA 11,078.30 10,886.96 District Only CBEDS 11,134 10,916

Mandated Cost Block Grant Per ADA Allocation 28.00 28.00 Estimated Block Grant Amount 307,584 302,795

Lotterv Income Per ADA - Unrestricted $ 125 $ 126

Lotterv Income Per ADA- Proposition 20 $ 30 $ 30

2014-15 MYP-1st INTAssumptions

2015-16 2016-17 Projected Projected

2.19% 2.14%

20.68% 25.48%

7,012.00 7,165.00 153.00 153.00

7, 165.00 7,318.00 745.00 762.00 848.00 866.00

8,758.00 8,946.00

7,116.00 7,272.00 156.00 156.00

7,272.00 7,428.00 780.00 796.00

8,052.00 8,224.00

7,328.00 7,489.00 161.00 160.00

7,489.00 7,649.00 803.00 820.00

8,292.00 8,469.00

2.19% 2.14% 2.19% 2.14%

26:1 25:1

10,680.91 10,587.12 10,819 10,631

28.00 28.00 296,371 288,002

$ 126 $ 126

$ 30 $ 30

Page 1of2

Oak Grove School District Multi-Year Projection - Assumptions


2013-14 2014-15 First Description Actuals Interim

Expenditures:

Benefit Rates PERS Employer Rate 11.4420% 11.771% STRS Emolover Rate .8.25% 8.88% Certificated Statutory Benefits Rate 3.36% 3.39% Classified Statutory Benefits Rate 7.89% 7.89%

OGEA Health & Welfare Cao 21,914 23,218 CSEA Health & Welfare Cap 12,627 14,067 AFSME Health & Welfare Cap 7,135 7,820 Manaoement Health & welfare CAP 7,612 9,008

Retiree Health Benefits 526,282 360,282 Number of Retirees fo·r Early Retirement Benefits 68 41

Projected Compensation Increase - Step Increases Included 632,008

Reduction in staffing'based on declining enrollment Included 7 FTE Expenditures - CPI (applied to Utility services in Unrestricted Fund and fuel costs in Restricted Fund) 2.00% 2.10%

Indirect Cost Rate 7.63% 6.29% Other Financing Sources/Uses:

Long-term Debt Kev Municipal Finance - -

Sovereion Leasino - buses 105,029 105,028 Delaoe Landen Public Finance - printina eauioment 41, 150 41, 150 CPO-Ltd/US Bank - site copiers 8,792 13,886 Kev Government Finance - Network 123,005 496,569 Kev Government Finance - Cisco Nimble Storaoe 107,671 107,671 Department of General Services OPSC 109,403 109,404 Bank of America Public Capital Corp. - Solar 767,049 794,370

Total Lono-Term Debt 1,262,099 1,668,078

Cateaorical Flexibilitv Transfer & One-time Deferred Maintenance - -Fund 40 Interest 89,787 91,000

Contributions Special Education 13,162,962 14,456,965 Special Education Transportation 2,246,056 -Home-to-School Transportation (100,072) -Routine Repair 1,986,719 2,801,693 Community Dav, Solar Local Grant, & BTSA 381,861 501,352

l otal t;ontril:>ut1ons 17,677,526 17,760,010

2014-15 MYP-1st INTAssumptions

2015-16 2016-17 Projected Projected

12.600% 15.000% 10.73% 12.58%

3.39% 3.39% 7.89% 7.89%

23,859 23,859 14,067 14,067 7,820 7,820 9,008 9,008

297,695 297,695 29 29

632,008 632,008

5FTE -3 FTE

2.30% 2.50%

6.29% 6.29% 3,051,975 2,333,363

- -56,559 56,559 41, 150 20,575 13,879 13,288

- -92, 191 -

109,404 822,662 851,958

1, 135,845 942,380

- -90,000 89,000

- -- -

Page 2 of 2

OAK GROVE SCHOOL DISTRICT F.T.E. SUMMARY - GENERAL FUND

· ·.·. 2014-15 First Interim Report :

.. .. <.:

Total Categor- Special Total General Total General

ical Ed. Restricted Unrestricted Parcel Tax Unrestricted Fund Certificated 1100 Teachers 7.70 73.30 81.00 416.30 0.00 416.30 497.30 1200 Certificated Pupil Support 0.60 14.05 14.65 4.95 5.80 10.75 25.40 1300 Certificated Administrator 1.71 2.00 3.71 30.89 0.00 30.89 34.60 1900 Other Certificated Salaries 0.50 1.50 2.00 4.80 0.00 4.40 6.40

Total Certificated 10.51 90.85 101.36 456.94 5.80 462.34 563.70

Classified 2100 Instructional Aids 0.28 69.86 70.14 9.00 0.00 9.00 79.14 2200 Classified Support 7.20 0.00 7.20 88.47 14.13 102.59 109.79 2300 Classified Administrator 1.69 0.00 1.69 7.31 0.00 7.31 9.00 2400 Clerical and Office Salaries 3.47 2.00 5.47 64.41 0.00 64.41 69.88 2900 Other Classified Salaries 1.18 3.10 4.28 9.33 0.00 9.33 13.61

Total Classified 13.82 74.96 88.78 178.52 14.13 192.65 281.43

TOTALFTE 24.33 165.81 190.14 635.46 19.93 654.99 845.13

.· . ' .. · .. •' ' . 2014-15 Adopted Budget · .. ·

Total Categor- Special Total General Total General

ical Ed. Restricted Unrestricted Parcel Tax Unrestricted Fund Certificated 11 00 Teachers 7.00 70.30, 77.30 400.10 0.00 400.10 477.40 1200 Certificated Pupil Support 0.50 12.75 13.25 5.35 5.80 11.15 24.40 1300 Certificated Administrator 2.10 2.00 4.10 30.50 0.00 30.50 34.60 1900 Other Certificated Salaries 0.50 0.50 1.00 3.20 0.00 3.20 4.20

Total Certificated 10.10 85.55 95.65 439.15 5.80 444.95 540.60

Classified 2100 Instructional Aids 0.63 66.53 67.15 7.63 0.00 7.63 74.78 2200 Classified Support 7.48 0.00 7.48 85.50 15.13 100.63 108.11 2300 Classified Administrator 0.69 0.00 0.69 7.31 0.00 7.31 8.00 2400 Clerical and Office Salaries 4.10 2.00 6.10 62.29 0.00 62.29 68.39 2900 Other Classified Salaries 0.93 2.00 2.93 9.08 0.00 9.08 12.01

Total Classified 13.82 70.53 84.35 171.81 15.13 186.93 271.28

TOTALFTE 23.92 156.08 180.00 610.95 20.93 631.88 811.88

Chan es 0.40 9.74 10.14 24.51 (1.00) 23.11 33.25

Special·. First Interim · Categorical Ed.

F060 FOBO Certificated 1100 Teachers 7.70 73.30 1200 Certificated Pupil Support 0.60 14.05 1300 Certificated Administrator 1.71 2.00 1900 Other Certificated Salaries 0.50 1.50

Total Certificated 10.51 90.85

Classified 2100 Instructional Aids 0.28 69.86 2200 Classified Support 7.20 0.00 2300 Classified Administrator 1.69 0.00 2400 Clerical and Office Salaries 3.47 2.00 2900 Other Classified Salaries 1.18 3.10

Total Classified 13.82 74.96

TOTAL FTE 24.33 165.81

Special Adoptive Budget 14-15 Categorical Ed.

F060 FOBO Certificated 1100 Teachers 7.00 70.30 1200 Certificated Pupil Support 0.50 12.75 1300 Certificated Administrator 2.10 2.00 1900 Other Certificated Salaries 0.50 0.50

Tota I Certificated 10.10 85.55

Classified 2100 Instructional Aids 0.63 66.53 2200 Classified Support 7.48 0.00 2300 Classified Administrator 0.69 0.00 2400 Clerical and Office Salaries 4.10 2.00 2900 Other Classified Salaries 0.93 2.00

Total Classified 13.82 70.53

TOTALFTE 23.92 156.08

Total

Oak Grove School District F.T.E. Summary-All Funds

2014-15 First Interim Budaet

General Total Restricted Unrestricted Parcel Tax Unrestricted

GIF F010 F040 GIF

81.00 416.30 0.00 416.30 14.65 4.95 5.80 10.75 3.71 30.89 0.00 30.89 2.00 4.80 0.00 4.40

101.36 456.94 5.80 462.34

70.14 9.00 0.00 9.00 7.20 88.47 14.13 102.59 1.69 7.31 0.00 7.31 5.47 64.41 0.00 64.41 4.28 9.33 0.00 9.33

88.78 178.52 14.13 192.65

190.14 635.46 19.93 654.99

Total General Total Restricted Unrestricted Parcel Tax Unrestricted

G!F F010 F040 GIF

77.30 400.10 0.00 400.10 13.25 5.35 5.80 11.15 4.10 30.50 0.00 30.50 1.00 3.20 0.00 3.20

95.65 439.15 5.80 444.95

67.15 7.63 0.00 7.63 7.48 85.50 15.13 100.63 0.69 7.31 0.00 7.31 6.10 62.29 0.00 62.29 2.93 35.96 0.00 9.08

84.35 198.68 15.13 186.93

180.00 637.83 20.93 631.88

Total Child General Nutution ,. Building Child Care

Fund Fund Fund Fund Grand Total F130 F210 F630

497.30 0.00 0.00 0.00 497.30 25.40 0.00 0.00 0.00 25.40 34.60 0.00 0.00 0.40 35.00 6.40 0.00 0.00 0.00 6.40

563.70 0.00 0.00 0.40 564.10

79.14 0.00 0.00 0.00 79.14 109.79 41.75 0.00 0.50 152.05

9.00 0.00 0.00 2.00 11.00 69.88 1.75 0.10 0.00 71.73 13.61 0.00 0.00 11.13 24.74

281.43 43.50 0.10 13.63 338.66

845.13 43.50 0.10 14.03 902.76

Total Child General Nutution Building Child Care

Fund Fund Fund Fund Grand Total F130 F210 F630

477.40 0.00 0.00 0.00 477.40 24.40 0.00 0.00 0.00 24.40 34.60 0.00 0.00 0.00 34.60 4.20 0.00 0.00 0.40 4.60

540.60 0.00 0.00 0.40 541.00

74.78 0.00 0.00 0.00 74.78 108.11 40.75 0.00 0.50 149.36

8.00 0.00 0.00 2.00 10.00 68.39 1.75 0.10 0.00 70.24 12.01 0.00 0.00 10.98 22.98

271.28 42.50 0.10 13.48 327.35

811.88 42.50 0.10 13.88 868.35

C:\Userslmkanga\Doc.uments\MJ's Oocs\FTE Summary 2014-15

LOCAL CONTROL FUNDING FORMULA

CALCULATE LCFFTARGET

Undupllcated as% of Enrollment

GradesTK-3

Grades4-6 Grades7-8

Grades9-12

SubtractN5S

NSS Allowance

ADA 4,983,57

3,707.95 2,386.78

Base 6,952

7,056 7,266 8,419

53.54%

Gr Span Supp

724 822

756 778

219 925

COlA 1.570%

53.54%~

Concen TARGET 42,350,109

28.964,861 19,199,362

AOA 4,787.68

3,735.72 2,363.56

2 yr average

Base

7,012 7,116 7,328

8,491

2014-15 First Interim

COlA 0.850%

53.61% 53.61%~

Gr Span

729

221

Supp Concen

830 763 786 934

TARGET

41,035,157

29,433,654

19,177,236

ADA 4,803.58

3,571.04 2,306.29

3 yr average .... 7,165

7,272 7,489

8,677

Gr Span

745

226

COlA 2.190"Ai 53.61% 53.61%~

Supp

848 780 803 955

Concen TARGET

42,070,283

28,752,956 19,123,689

ADA 4,738.79

3,557.51 2,290.82

11l.S.>;. (r~:.S~d NC\l~cob-:!' S, W:t!S)

COlA 2.140% 3 yr average

Base

53,61% 53.61% ~

7,318

7.428 7,649 8,862

Gr Span

762

230

Suoo 866 796 820 975

Concen TARGET

42,394,815 29,258,493 19,401,243

TOTAL BASE 11.01a.3o 1s,1s1,417 3,608,1os 8,754,810 90,514,332 110,886.96 n,474,764 3,490,219 8,681,065 89,646,047 110,680.91 77,658,060 3,578,667 8,710,202 89,946,928 , 10,587.12 78,626,131 3,610,958 8,817,461

2,657,068

91,054,550

2,657,068 1,273,198

Targeted Instructional Improvement Block Grant 2,657,068 Home-to-School Transportation 1,273,198 Small School District Bus Replacement Program

LOCAL COl'ITROL FUNDING FORMUlA (lCFF) TARGET

ECONOMIC RECOVERY TARGET PAY~EN.f

CALCUl.ATE LCFF FLOOR

Current year Funded ADA times Base per ADA Current year Fonded ADA times Other Rl per ADA Necessary Small School Allowance at 12-13 rates

2012-13 Categoricals

12-13 Rate

4,999.85 42.76

2012-13 Charter Categorical & Supplemental BG/ 12-13 ADA* cy ADA Less Fair Share Reduction New charter: District PY rate • CY ADA

Beginning In 2014-15, prioryearLCFF gap funding per ADA• cy ADA

LOCAL CONTROL FUNDING FORMULA (LCFF) FLOOR

CALCULATE LCFF PHASE-IN ENTITLEMENT

LOCAL CONTROL FUNDING FORMULA TARGET LOCAL CONTROL FUNDING FORMULA FLOOR

LCFF Need {lCFF Target less LCFi= Floor, if positive)

Current Year Gap Funding

ECONOMIC RECOVERY PAYMENT LCFF Entitlement before Minimum State Aid provision

CALCULATE STATE AID

Transition Entitlement

local Revenue (including RDA)

Gross State Aid

CALCULATE MINIMUM STATE AID

fl~

13-14 ADA

94,444,598

11,078.30 55,389,838 11,078.30 473,708

11,078.30

12,900,547

68,764,093

~ 94,444,598 68,764,093

25,680,505

U.00% 3,082,096

71,846,189

71,846,189 (20,484, 759)

Sl,361.430

--1QBl!L 12-13 Rate 13-14ADA ~

2012-13 Al/Charter Gen BG adjusted for ADA 56,644,376 5,042.61 11,078,30 55,863,546

2012-13 NSS Allowance Less Current Year Property Taxes/In lieu {22.756.549)

Subtotal State Aid for Historical Rl/Charter General 33,887,827

Categorical funding from 20U-13 12,900,547

Charter Categorical Block Grant adjusted for ADA ----Minimum State Aid Guarantee 46.788.374

CHARTER SCHOOL MINIMUM STATE AID OFFSET {effective 2014-15) Local Control Funding Formula Floor plus Funded Gap

Minimum State Aid plus Property Taxes Including ROA

Offset Minimum State Aid Prior to Offset Total Mlnlmlm State Aid with Offset

TOTAi.STATE AID

Additional State Aid (Additional SA)

LCFF Phas~ln Entltlement (before COE transfer, Choice & Ch_arter Supplemental)

CHANGE OVER PRIOR YEAR 3.31% 2,301,266

LCFF Entitlement PER ADA

PER ADA CHANGE OVER PRIOR YEAR

LCFF SOURCES INCLUDING EXCESS TAXES

2012-13

state Aid

Property Taxes net of In-lieu

Charter In-lieu Taxes

LCFF pre COE, Choice, Supp

12/3/2 ':44 PM

46,788,374

22,756,549

69,544,923

6,191

4.75% 294

~ 9.77% 4,57,3,056

-9.98% (2,271,790)

0.00%

3.31% 2,301,266

(20,484,759)

35,378,787

12,900,547

48.279.334

5'f.36iA30

71,846,189

6,485

~ 51,361,430

20,484,759

71,846,189

Z,657,068 1,273,198

93,576,313

1/4

12-13 14-15 Rate ADA

4,999.85 10,886.96 54,433,167 42.76 10,886.96 465,526

12-13 Rate 14-15 ADA

5,042.61 10,886,96

7.94% 5,706,285

9.84% 638

~ 11.11% 5,706,285

0.00%

0.00%

7.94% 5,706,285

10,886.96

12,900,547

3,028,863

70,828,103

~ 93,576,313 70,828,103

22,748,210 29.56% 6,724,371

c

77,552,474

77,552,474 (20,484,759)

57067,715

N/A 54,898,693

!20,484,7S9)

34,413,934

12,900,547

47,314,481

57,057.715

77,552,474

7,123

2014-15

57,067,715

20,484,759

77,552,474

'.or

1,273,198

93,Sn,194

3/8

12-13 15-16 Rate ADA

4,999.85 10,680.91 53,402,948 42.76 10,680.91 456,716

12-13 Rate 15--16 ADA

5,042.51 10,680.91

3.10% 2,405,375

S.10% 363

~ 4.21% 2,405,375

0.00%

0.00%

3.10% 2,405,375

10,680.91

12,900,547

9,568,641

76,3Z8,852

~ 93,877,194 76,328,852 17,548,342

20.68% 3,628,997

79,957,849

79,957,849 {20.484. 759)

59,473,090

N/A 53,859,564

(20.484, 759)

33,374,905

12,900,547

46,275,452

59,473.090

79,957,849

7,486

~ 59,473,090

20,484,759-

79,957,849

94,984.816

1/2

12-13 16-17 Rate ADA

4,999.85 10,587.12 52,934,012 42.76 10,587.12 452,705

12·13 Rate 16-17 ADA 5,042.61 10,587.12

4.24% 3,390,071

5.17% 387

~ 5.70% 3,390,071

0.00%

0.00%

4.24% 3,390,071

10,587.12

12,900,547

13.081.749 79,_36g,,013

~ 94,984,816

79,369,013 15,615,803

25.48% 3,978,907

83,347,920

83,347,920 (20,484, 759)

62,863,161

N/A 53,386,717

(20.484.759)

32,901,958

12,900,547

45,802,505

62.86TI61

83,347:,920

7,873

2016-17

62,863,161

20,484,759

83,347,920

LCFF Calculator v15.3a released Nove 3, 2014

DESCRIPTION

CONTRIBUTIONS Transportation Special Education Routine Repair

Oak Grove School District Multi-Year Projection


2013-14 Actuals

2,145,984 13,162,962 1,986,719

Other Cateaorical (e.a.Communitv Dav; Solar Savinas Repay Fdl 381,861 TOTAL 17,677,526

OPERATING EXPENSES Insurance 577,856 Legal Fees 460,295 Disposal Services 94,004 Electricity 264,433 Gas-Heatina 186,554 Sewage 108,677 Water 479,163

TOTAL 2,170,982

2014-15 MYP-1st INT

2014-15 First Interim

2015-16 Projected 2016-17 Projected

- - -14,456,965 14,456,965 15,181,411 2,801,693 2,801,693 2,756,876

501,352 501,352 546,169 17,760 010 17,760,010 18,484,456

635,664 649,013 665,238 258,000 263,418 270,003 104,000 106,184 108,839 267,313 272,927 279,750 148,807 151,932 155,730 184,705 188,584 193,298 464,105 473,851 485,697

2,062,594 2,105,908 2,158,556

P:\2014-15\1st lnterim\MYP\2014-15 MYP-1st INT

2014-15 Proposed Budget Oak Grove School District

2014-15 GENERAL FUND (Unrestricted/Restricted)

Description

Proiected Actual District Attendance Gao Fundino % Deficit Factor for Revenue Limit Calculation BEGINNING BALANCE LCFF FUNDING FORMULA FEDERAL REVENUE OTHER STATE REVENUE OTHER LOCAL REVENUE TRANSFERS & OTHER SOURCES General "Other Revenue" Increase

Projected Total Revenue/Other Income

Proiected total funds available

CERTIFICATED SALARIES CLASSIFIED SALARIES EMPLOYEE BENEFITS SALARY INCREASE & RATED BENEFITS COSTS

SALARY - STEP/COL COSTS (Offset bv Turnover)

BOOKS AND SUPPLIES SERVICES, OTHER OPERATING CAPITAL OUTLAY OTHER OUTGO DIRECT SUPPORTnNDIRECT COSTS/TSPs Out

Projected Total Expenditures/Other Outgo

Proiected REV Greater (Less) Than EXP ENDING BALANCE UNRESTRICTED RESERVE Without Cuts Reserve as Percent(%) of Total Expense PCT Reserve Reouired AMT Reserve Reouired

MORE (LESS THAN\ REQ'D

Fund 010 General Fund

10,887 29.56% 0.00%

10,752,551 77,552,474

-2,535 103 2129,185

892,996 (17,760,010

65,349,748

76,102,299

36 803,571 10,132,269 15,005, 104

--

3787,775 4,134,620

230,412 285,660

(1,290,796) 69,088,615 (3,738,867)

7,013,684

Portion of Unrestricted Fund Balance Reserved for ... Parcel Tax FY 14/15 Neaotiation Reserve MAA Mandated Cost Revenue Subiect to State Audit LCFF Supplemental Grant Inventories, Preoaid and Revolvino Fund

2014-15 MYP-1st INT2014-15

FY 2014-15 First Interim

Fund 040 Unrestricted Parcel Tax General Fund

661,199 11,413,750

- 77,552,474 - -- 2,535,103

1,760,724 3,889,909 - 892 996 - (17,760,010

1,760,724 67,110,472

2,421,923 78,524,222

591,700 37,395,271 634,349 10,766,618 340,842 15,345,946

- -- -

121 038 3,908,813 95,236 4,229,856

- 230,412 2,922 288,582

- (1,290,796) 1,786,087 70,874,702

(25,363 (3,764,230) 635,836 7,649,520

7,013,684 6.73% 3.00%

3,124,277

3,889,407

635,836 994,643 225,812

Sum FundBal RES 669,643 -

2,525,934 361,376

Fund 070 Fund 80 "IMPACT" Fund 060 Total Restricted Transoortation Soecial Ed. Cateoorical General Fund General Fund

--

- 904,486 12,318,236 2,646,389 14,964,625 3,550,875 - 3,679,407 81,231,881 - 81,231,881 3,679407

2 009,781 2,009,781 2,708 551 4,718,332 4 718 332 - 624,172 3,159,275 1,066 530 4,225,805 1,690 702 - 1,372,931 5,262,840 1,537,322 6,800,162 2 910,253 - - 892,996 - 892 996 -- 14,456,965 (3,303,045) 3,303,045 - 17,760,010 - 22,143,256 89,253,728 8,615,448 97,869,176 30,758,704

- 23,047,742 101,571,964 11,261,837 112,833,801 34,309 579

- 7,479,500 44,874,771 1,338,065 46,212,836 8,817 565 - 3,067 662 13,834,280 1,021,177 14,855,457 4088 839 - 3,375,483 18,721,429 663,101 19,384,530 4038 584 - - - - - -- - - - -- 91,732 4,000,545 3,249,645 7,250 190 3 341 377 - 2,348,094 6,577,950 2,837,853 9,415,803 5,185,947 - - 230,412 641,270 871,682 641 270 - 5,216,086 5,504,668 794,370 6,299,038 6 010 456 - 795,225 (495,571 348,609 (146,962 1,143,834

- 22,373,782 93,248,484 10,894,090 104, 142,574 33,267,872 - (230,526 (3,994,756 (2,278,642 (6,273,398 (2,509, 168)

- 673,960 8,323,480 367,747 8,691,227 1,041;ro1 7,649,520 Includes

7.35% Parcel Tax Note: Categorical fund balance difficult to project because of erratic spending

3.00% Over/(Short) patterns of the programs and unanticipated new grants. In theory, all revenue anc balances would be expended each year. As a practical matter that doesn't

3,124,277 4,525 243 happen. However, that IS the maximum which could be spent. Projected INC and EXP are adjusted by the amount of deficlt spending in the prior year to reflect the "in=out" plan for MVP purposes only.

2014-15 Proposed Budget

Oak Grove School District

2013-14 GENERAL FUND (Unrestricted/Restricted)

Description

Projected Actual District Attendance Projected "Funded" COLA Deficit Factor for Revenue Limit Calculation

BEGINNING BALANCE

LCFF FUNDING FORMULA FEDERAL REVENUE OTHER STATE REVENUE OTHER LOCAL REVENUE TSF's In General "Other Revenue" Increase

Projected Total Revenue/Other. Income

Proiected total funds available

CERTIFICATED SALARIES CLASSIFIED SALARIES EMPLOYEE BENEFITS SALARY INCREASE & RA TED BENEFITS COSTS SALARY - STEP/COL COSTS !Offset by Turnover\ BOOKS AND SUPPLIES SERVICES, OTHER OPERA TING CAPITAL OUTLAY OTHER OUTGO DIRECT SUPPORTnNDIRECT COSTSfTSF's Out

Projected Total Expenditures/Other Outao

Proiected REV Greater (less) Than EXP

ENDING BALANCE

UNRESTRICTED RESERVE Without Cuts Reserve as Percent (%) of Total Expense PCT Reserve Reauired AMT Reserve Reauired

MORE (LESS THAN) REQ'D


10,587 2.14% 0.00%

7,013,684

79,957,849 -

1,865,790 2,159,185 3,944,971

(18,484,456)

69,443,339

76,457,023

37,619,351 10,326,855 16,328,512

--

4,302,662 4,115,045

230,412 285,660

(1,320,431

71,888,065

(2,444,726

4,568,958

Portion of Unrestricted Fund Balance Reserved for. .. Parcel Tax I FY 14/15 Neaotiation Reserve MAA Mandated Cost Revenue Subiect to State Audit LCFF Suoolemental Grant Inventories, Prepaids and Revolving Fund

2014-15 MYP-1st INT2015-16

FY 2015-16 Projected

Fund040 Unrestricted Parcel Tax · · General Fund

635,836 7,649,520

- 79,957,849 - -- 1 865,790

1,760,724 3,919,909 - 3,944,971 - (18,484,456)

1,760,724 71,204,063

2,396,560 78,853,583

591,700 38,211,051 634,349 10,961,204 340,842 16,669,354

- -- -

121,038 4,423,700 95,236 4,210,281

- 230,412 2,922 288,582

- (1,320,431)

1,786,087 73,674,152

(25,363' (2,470,089\

610,473 5, 179,431 3,152,921

3.00% 3.00%

3,152,922

(0\

-1,665, 134

-Sum FundBal'RES -

-2,026 510 361,376

Fund 070 · Fund 80 "IMPACT'' · Fund 060 ·.Total. Restricted Trahsp0rtation Special Ed. · · · Cateaorical General Fund General Fund

--

- 673,960 8,323,480 367,747 8,691,227 1,041,707.00

- 3,679,407 83,637,256 - 83,637 256 3,679,407.00 2,009,781 2,009,781 2,229,544 4,239,325 4,239,325.00

- 637,841 ·. 2,503,631 1,061,220 3,564,851 1,699,061.37 - 1,402,998 5,322,907 1,537,322 6,860,229 2,940,320.19 - - 3,944,971 - 3,944,971 -- 15,181,411 (3,303,045' 3,303,045 - 18,484,456.00

- 22,911,439 94,115,501 8,131,131 102,246,632 31,042,569.56

- 23,585,399 102,438,981 8,498,878· 110,937,859 32,084,276.56

- 7,556,563 45,767,613 1,127,479 46,895,092 8,684,041.20 - 3,113,480 14,074,684 999,408 15,074,092 4,112,888.15 - 3,608,401 20,277,754 573 491 20,851,245 4, 181,891.35 - - - - - -- - - - - -- 93,842 4,517,541 1,810,894 6,328,435 1,904,735.84 - 2,460,802 6,671,083 2,402,079 9,073,162 4,862,881.35 - - 230,412 488,211 718,623 488,211.00 - 5,327,710 5,616,292 794,370 6,410 662 6, 122,080.00 - 824,860 (495,571 241,642 (253,929) 1,066,502.71

- 22,985,658 96,659,809 8,437,574 105,097 383 3,1,423,231.60

- (74,219\ {2,544,308 . ·. (306;443' {2,850,751\ (380,662.04)

- 599,741 5,779,172 61,304 5,840,476

3,152,921 Includes Note: Categorical fund balance difficult to project because of erratic 3.00% Parcel Tax spending patterns of the programs and unanticipated new grants. In

3.00% Over/(Short) theory, all revenue and balances would be expended each year. As a practical matter that doesn't happen. However, that IS the maximum

3,152,922 610,473 which could be spent. Projected INC and .EXP are adjusted by the amounl of deficit spending In the prior year to reflect the "ln=out~ plan for MVP purposes only.

2014-15 Proposed Budget Oak Grove School District

GENERAL FUND (Unrestricted/Restricted)

Description

Proiected Actual District Attendance Proiected "Funded" COLA Deficit Factor for Revenue Limit Calculation

BEGINNING BALANCE

LCFF FUNDING FORMULA FEDERAL REVENUE OTHER STATE REVENUE OTHER LOCAL REVENUE TSF's In General "Other Revenue" Increase Proiected Total Revenue/Other Income Proiected total funds available

CERTIFICATED SALARIES CLASSIFIED SALARIES EMPLOYEE BENEFITS SALARY INCREASE & RATED BENEFITS COSTS SALARY - STEP/COL COSTS COffset bv Turnover) BOOKS AND SUPPLIES SERVICES, OTHER OPERATING CAPITAL OUTLAY OTHER OUTGO DIRECT SUPPORTnNDIRECT COSTS

Proiected Total Expenditures/Other Out110

Proiected REV Greater ILessl Than EXP

ENDING BALANCE

UNRESTRICTED RESERVE Without Cuts Reserve as Percent(%) of Total Expense PCT Reserve Reauired AMT Reserve Reauired

MORE ILESS THAN\ REQ'D


10,587 2.14% 0.00%

4 568,958

83 347 920

-1,905,718 2,189,185 6 278,334

118,315,626

75405,531 79,974,489

38 125,473 10 510 885 17 149 880

. -

5 417,229 4,195,302

230,412 177,989

(1,341,440)

74 465 729

939,801 5,508,759

Portion of Unrestricted Fund Balance Reserved for. .. Parcel Tax I MAA FY 14/15 Neaotiation Reserve Mandated Cost Revenue Subiect to State Audit LCFF Suoolemental Grant Inventories Preoaids and Revolvina Fund

2014-15 MYP-1st INT2016-17

FY 2016-17 Projected

Fund 040 Unrestricted Parcel Tax General Fund

610,473 5,179,431

- 83,347,920

- -. 1,905,718

1,760,724 3,949 909 - 6 278 334 . (18,315,626)

1760,724 77166 255 2,371, 197 82,345,686

591,700 38 717,173 634,349 11, 145,234 340 842 17,490,722

--

121 038 5 538,267 95 236 4 290,538

- 230 412 2 922 180,911

. (1,341,440

1,786,087 76 251,816 (25,363 914,438

585,110 6,093 869

3,234,793 3.00% 3.00%

3 234,793

{O)

-.

2,497,701 Sum FundBal RES -

. 2 859 077 361 376

Fund 070 Fund 80 "IMPACT'' Fund 060 Total Restricted Transoortation Soecial Ed. Cateaorical General Fund General Fund

.

. - 599,741 5,779,172 61,304 5,840476 661,044.96 . 3 679 407 87,027,327 - 87 027 327 3,679,407.00

2,009,781 2,009 781 2 229,544 4239 325 4,239,325.00 - 651 491 2,557,209 1 057,380 3 614 589 1,708,871.17 - 1,433,022 5,382 931 1 537 322 6 920 253 2,970,344.35 . . 6 278,334 - 6 278 334 -- 14,967,764 (3,347,862) 3,347,862 . 18,315,626.00 . 22 741466 99 907 720 8172,108 108 079 828 30,913,573.52 - 23,341,206 105,686,892 8,233,412 113,920 304 31,574,618.48

- 7,673 046 46 390 219 1,142 624 47 532 842 8,815,669.31 - 3,155661 14 300 894 1,010344 15 311 238 4, 166,004.75 - 3,674 418 21,165140 577,720 21.742 860 4,252,137.62 - - - - -- - . . -- 96 188 5 634 455 1,666,808 7 301263 1,762,995.88 - 2,522,322 6,812,860 2 311,693 9124 553 4,834,015.41 . . 230 412 488 211 718 623 488,211.00 - 5,373 703 5 554 614 794 370 6348984 6, 168,073.00 - 845,869 (495,5711 241,642 (253 929 1,087,511.83

. 23 341,207 99 593 023 8 233 412 107 826 435 31,574,618.80

. (599,741 314,697 (61,304) 253,393 (661,045.27)

. (0 6 093,869 0 6 093,869

3 234,793 Includes Note: Categoriqal fi.Jnd balance difficult to project because of erratic spending 3.00% Parcel Tax patterns of the programs and unanticipated new grants. In theory, all revenue and

3.00% Over/(Shortl balances would be expended each year. As a practical matter that doesn't happen. However, that IS the maximum whiCh could be spent Projected INC

3,234,793 IOl and EXP are adjusted by the amount of deficit spending in the prior year to reflect the "in=out" plan for MVP purposes only.

Oak Grove Elementary Santa Clara County

G G = enera IL D S S edaer ata· = uonlemental Data

Form Description 011 General Fund/County School Service Fund 091 Charter Schools Special Revenue Fund 10I Soecial Education Pass-Through Fund 111 Adult Education Fund 121 Child Develooment Fund 131 Cafeteria Special Revenue Fund 141 Deferred Maintenance Fund 151 Pupil Transportation Equipment Fund

First Interim TABLE OF CONTENTS

2014-15 Original Budaet

GS

G

171 Special Reserve Fund for Other Than Capital Outlav Projects 181 School Bus Emissions Reduction Fund 191 Foundation Special Revenue Fund 201 Special Reserve Fund for Postemolovment Benefits 211 BuildinQ Fund 251 Capital Facilities Fund 30I State School Building Lease-Purchase Fund 351 Countv School Facilities Fund 401 Soecial Reserve Fund for Caoital Outlav Projects 491 Capital Project Fund for Blended Component Units 511 Bond Interest and Redemotion Fund 521 Debt Service Fund for Blendeq Component Units 531 Tax Override Fund

Debt Service Fund ~ Foundation Permanent Fund 611 Cafeteria Enterorise Fund 621 Charter Schools Enterprise Fund 631 Other Enterorise Fund 661 Warehouse RevolvinQ Fund 671 Self-Insurance Fund 711 Retiree Benefit Fund 731 Foundation Private-Purpose Trust Fund Al Averaoe Dailv Attendance CASH Cashflow Worksheet CHG Chanoe Order Form Cl Interim Certification ICR Indirect Cost Rate Worksheet MYPI Multivear Projections - General Fund NC MOE No Child Left Behind Maintenance of Effort SIAI Summary of lnterfund Activities - Projected Year Totals 01CSI Criteria and Standards Review

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: tci (Rev 03/03/2014)

G G

G G

G

G

G

G

s

Page 1of1

Data Supplied For: 2014-15 Board

Approved 2014-15 Operating Actuals to

Budaet Date GS GS

G G

G G G G

G G G G

G G

G G

G G

G G

s

43 69625 0000000 Form TCI

2014-15 Projected

Totals GS

G

G G

G G

G

G

G

G

s s

s s

GS GS G s

Printed: 12/3/2014 11:38AM


Description

A.REVENUES

1) LCFF Sources

2) Federal Revenue

3) Other State Revenue

4) Other Local Revenue

5\ TOTAL REVENUES

B. EXPENDITURES

1) Certificated Salaries

2) Classified Salaries

3) Employee Benefits

4) Books and Supplies

5) Services and Other Operating Expenditures

6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect

Resource Codes

Costs)

8) Other Outgo - Transfers of Indirect Costs

9)TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES ANO USES {A5 • B9l

D. OTHER FINANCING SOURCES/USES

1) lnterfund Transfers

a) Transfers In

b) Transfers Out

2) Other Sources/Uses

a) Sources

b) Uses

3) Contributions

4\ TOTAL, OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014)

2014-15 First Interim General Fund

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

Board Approved Object Original Budget Operating Budget Codes {Al CBI

8010-8099 77 298 908.00 77,298,908.00

8100-8299 0.00 0.00

8300-8599 1735541.00 1 735 541.00

8600-8799 3,763 921.00 3,763 921.00

82 798 370.00 82, 798 370.00

1000-1999 34 861,817.00 34 861,817.00

2000-2999 10,819,668.00 10 819 668.00

3000-3999 15,204,647.00 15 204,647.00

4000-4999 1 863 481.00 1,863 481.00

5000-5999 4,310,967.00 4,310 967.00

6000-6999 0.00 0.00

7100-7299

7400-7499 288,582.00 288 582.00

7300-7399 (1,590 303.00) (1,590,303.00)

65 758 859.00 65 758 859.00

17 039 511.00 17,039,511.00

8900-8929 656,878.00 656,878.00 I

7600-7629 ' 100,000.00 100,000.00

8930-8979 0.00 0.00 ~-

7630-7699 0.00 0.00

8980-8999 _(16,506 283.00) (16 506 283.00\

(15 949 405.00\ 115 949 405.00\

Page 1

Projected Year Actuals To Date Totals

CCI {DI

18,187,534.01 77 552,474.00

0.00 I 0.00

52 068.03 2,535, 103.00

622 540.67 3,889 909.00

18 862 142.71 83 977 486.00

10,506 507.90 37 395 271.00

3 152 402.43 10,766,618.00

4,622 181.95 15 345 946.00

668 288.82 3 908,813.00

1,686 739.20 4 229 856.00

89,715.28 230,412.00

132 385.80 288,582.00

(2 251.09) (1,390,796.00)

20,855,970.29 70 774 702.00

(1 993 827.58) 13 202 784.00

I 0.00 892,996.oo I

0.00 100 000.00 I

0.00 0.00

0.00 0.00

0.00 (17 760 010.00)

0.00 116 967,014.00\

43 69625 0000000 Form 011

Differenc·e I % Diff (Col B&D) (E/B)

{El (Fl

253,566.00 0.3%

0.00 0.0%

799,562.00 46.1%

125 988.00 3.3%

(2,533,454.00\ -7.3%

53,050.00 0.5%

(141 299.0~~ -0.9%

~5.332.00 -109.8%

81,111.00 1.9%

(230,412.00) New

0.00 I 0.0%

(199,507.00\ 12.5%

I 236,118.00 __ __?

0.00 .---~---0.v~-

0.00 ~0%

0.00 0.0%

(1,253,727.00) 7.6%

Printed: 121312014 11:40AM


ri0~crJptlon

r INCREASE (DECREASE) IN FUND

~ALANCE re + 041

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited

b) Audit Adjustments

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

d) Other Restatements

e) Adjusted Beginning.Balance (F1c + F1d)

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

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash

Stores

Prepaid Expenditures

All Others

b) Restricted

c) Committed

Stabilization Arrangements

Other Commitments

d) Assigned

Other Assignments

Parcel Taxes

MAA

Negotiation FY13/14 Reserve

LCFF Supplemental Grant Reserve

Mandated Cost Claims Reserve

Parcel Taxes

MAA



Mandated Cost Claim Reserve

Parcel Tax

MAA


Negotiation Reserve

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties

Unassianed/Unaoorooriated Amount


Resource Codes

0000

0000

0000

0000

0000

0000

oobo

0000

0000

0000

0000

0000

0000

0000



Board Approved Object Original Budget Operating Budget Codes I Al 181

1090106.00 1090106.00

9791 11,413 750.25 11,413 750.25

9793 0.00 0.00

11,413 750.25 11 413 750.25

9795 0.00 0.00

11413750.25 11 413 750.25

12 503 856.25 12 503 856.25

9711 20 000.00 20 000.00

9712 22,154.37 22 154.37

9713 62,089.46 62 089.46

9719 260,502.39 260 502.39

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 4,152 091.00 4, 152 091.00

9780 ~,155.00

9780 578 056.00

9780 661,923.00

9780 1,622,314.00

9780 669,643.00

9780 620, 155.00

9780 578,056.00

9780 661,923.00

9780 1,622,314.00

9780 669,643.00

9780

9780

9780

9780

9789 2,878 412.00 2 878,412.00

9790 5 108 607.03 5 108 607.03

Page 2


IC\ IOI

11 993 827.58: 13 764 230. oo:

11,413, 750.26

0.00

11 413,750.26

0.00

11 ,413, 750.26

7 649,520.26

20 000.00

15 221.13

65 652.16

260 502.39

0.00

0.00

0.00

2 525,934.00

-

~-----·· ------

635 836.00

225,812.00

669,643.00

994,643.00

3, 124,278.00

1,637 932.58

43 69625 0000000 Form 011

Difference % Diff (Col B&D) (E/B)

!El fFl

0.01 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11 :40 AM


Descrlotlon

LCFF SOURCES

Principal Apportionment

State Aid - Current Year

Resource Codes

Education Protection Account State Aid - Current Year

State Aid - Prior Years

Tax Relief Subventions

Homeowners' Exemptions

Timber Yield Tax

Other Subventions/In-Lieu Taxes

County & District Taxes

Secured Roll Taxes

Unsecured Roll Taxes

Prior Years' Taxes

Supplemental Taxes

Education Revenue Augmentation

Fund (ERAF)

Community Redevelopment Funds

(SB 617/699/1992)

Penalties and Interest from

Delinquent Taxes

Miscellaneous Funds (EC 41604)

Royalties and Bonuses

Other In-Lieu Taxes

Less: Non-LCFF

(50%) Adjustment

Subtotal, LCFF _Sources

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000

All Other LCFF

Transfers - Current Year All Other

Transfers to Charter Schools in Lieu of Property Taxes

Property Taxes Transfers

LCFF/Revenue Limit Transfers - Prior Years

TOTAL LCFF SOURCES

FEDERAL REVENUE

Maintenance and Operations

Special Education Entitlement

Special Education Discretionary Grants

Child Nutrition Programs

Forest Reserve Funds

Flood Control Funds

Wildlife Reserve Funds

FEMA

lnteragency Contracts Between LEAs

Pass-Through Revenues from Federal Sources

NCLB: Title I, Part A, Basic Grants

Low-Income and Neglected

NCLB: Title I, Part D, Local Delinquent

Program

NCLB: Title II. Part A, Teacher Quality


3010

3025

4035


Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Bala.nee

Board Approved Object Original Budget Operating Budget Codes (Al (Bl

8011 47 593,998.00 47,593,998.00

8012 9,856 561.00 9,856 561.00

8019 0.00 0.00

8021 137 348.00 137 348.00

8022 0.00 O:QQ_

8029 0.00 0.00

8041 16 891 668.00 16,891,668.00

8042 1,618195.00 1,618,195.00

8043 0.00 0.00

8044 1,170 000.00 1, 170,000.00

8045 0.00 0.00

8047 31138.00 31,138.00

8048 0.00 0.00

8081 0.00 0.00

8082 ~

0.00 0.00

8089 0.00 0.00


(CJ (0)

13 012,232.00 44 810 464.00

3 064 313.00 12,257,251.00

0.00 0.00

0.00 143 531.00

0.00 0.00

0.00 0.00

0.00 18,413,855.00

1,435,648.43 1,587,442.00

0.00 0.00

675,340.58 1,451,000.00

0.00 11 160,048.0Q)

0.00 48,979.09

0,QQ_ ~·

0.00

0.00 0.00 -

0.00 0.00

I 0.00 0.00 I

r-

77 ,298 908. 00 77.298.908.00 I 18,187,534Jl1_ __77,552,474.00

8091 0.00 0.00 0.00 0.00

8091 0.00 0.00 , _ _QJJ.l)_ f-----·

0.00

8096 0.00 0.00 0.00 0.00

8097 0.00 0.00 0.00 0.00

8099 0.00 0.00 0.00 0.00

77,298 908.00 77 298 908.00 18, 187,534.01 77 552,474.00

8110 0.00 0.00 0.00 0.00

8181 0.00 0.00 0.00 0.00

8182 0.00 0.00 0.00 0.00

8220 0.00 0.00 0.00 0.00

8260 0.00 0.00 o,,oo 0.00

8270 ~-

0.00 0.00 0.00 0.00

8280 0.00 0.00 0.00 0.00

8281 0.00 0.00 0.00 0.00

8285 0.00 0.00 0.00 0.00

8287 0.00 0.00 0.00 0.00

8290

8290

8290

Page3

43 69625 0000000 Form 011

Difference % Dlff (ColB&D) (E/B)

(El (Fl

12 783,534.00l -5.8%

2,400 690.00 24.4%

0.00 0.0%

6,183.00 4.5%

0.00 0.0%

0.00 0.0%'

1 522, 187.00 9.0%

(30 753.00) -1.9%

0.00 0.0%

281,000.00 24.1)%

(1,' "'·"'" .,,! New

,,=~··· "'" 0.00 -- 0.0%

0.00 ~-- 0.0%

O.OQ_ ~0.0,'&

0.00 0,()0/,

253,566.0Q_l ____ j,_

0.00 0.0%

0.00 0.0%

_0.00 ~--- 0.0%

0.00 0.0%

0.00 0.0%

253,566.00 0.3%

0.00 0.0%

0.00 0.0%

o.oo I 0.0%

0.00 0.0% I

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11:40AM


11",:;criotion

8: Title Ill, Immigration Education

.• ogram

' NCLB: Title Ill, Limited English Proficient (LEP) Student Program

NCLB: Title V, Part B, Public Charter Schools

Grant Program (PCSGP)

Other No Child Left Behind

Vocational and Applied Technology Education

Safe and Drug Free Schools

All Other Federal Revenue

TOTAL FEDERAL REVENUE

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Current Year

Prior Years

Special Education Master Plan

Current Year

Prior Years

All Other State Apportionments - Current Year

All Other State Apportionments - Prior Years


Mandated Costs Reimbursements

Resource Codes

4201

4203

4610

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

5510

3500-3699

3700-3799

All Other

6355-6360

6355-6360

6500

6500

All Other

All Other

ery - Unrestricted and Instructional Materials

rax Relief Subventions

Restricted Levies - Other



Pass-Through Revenues from State Sources

School Based Coordination Program

After School Education and Safety (ASES)

Charter School Facility Grant

Drug/Alcohol/Tobacco Funds

California Clean Energy Jobs Act

Healthy Start

Specialized Secondary

American Indian Early Childhood Education

School Community Violence

Prevention Grant

Quality Education Investment Act

Common Core State Standards

Implementation

All Other State Revenue

TOTAL, OTHER STATE REVENUE

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-a (Rev 05/12/2014)

7250

6010

6030

6650,6690

6230

6240

7370

7210

7391

7400

7405

All Other



Board Approved Object Original Budget Operating Budget Codes IAI IBI

8290

8290

8290

8290

8290

8290

8290 0.00 0.00

0.00 0.00

8311

8319

8311

8319

8311 0.00 0.00

8319 0.00 0.00

8520 0.00 0.00

8550 302,795.00 302,795.00

8560 1,432, 746.00 1 432 746.00

8575 0.00 0.00

8576 0.00 0.00

8587 0.00 0.00

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590 0.00 0.00

1 735,541.00 1,735,541.00

Page4

Actuals To Date IC\

0.00

0.00

0.00

0.00

0.00

0.00

35,203.03

0.00

0.00

0.00

16,865.00

52 068.03

Projected Year Totals

IOI

0.00

0.00

0.00

0.00

0.00

1,027,913.00

1 467,949.00

0.00

0.00

0.00

39,241.00

2,535,103.00

43 69625 0000000 Form 011

Difference %Diff (ColB&D) (E/B)

IEI IFI

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

-725 118.00 239.5%

35,203.00 2.5%

0.00 0.0%

39,241.00 New

799,562.00 46.1%

Pri~ted: 12/3/2014 11 :40 AM


DescrlDtlon Resource Codes

OTHER LOCAL REVENUE

Other Local Revenue

County and District Truces

Other Restricted Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Truces

Non-Ad Valorem Taxes

Parcel Taxes

Other


Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF

Taxes

Sales

Sale of Equipment/Supplies

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

Adult Education Fees

Non-Resident Students

Transportation Fees From Individuals

lnteragency Services

Mitigation/Developer Fees

All Other Fees and Contracts

Other Local Revenue

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

Pass-Through Revenues From Local Sources

All Other Local Revenue

Tuition

All Other Transfers In

Transfers Of Apportionments Special Education SELPA Transfers

From Districts or Charter Schools

From County Offices

From JPAs

ROC/P Transfers From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments


From County Offices

From JPAs

All Other Transfers In from All Others

TOTAL, OTHER LOCAL REVENUE

TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundl-a (Rev 05/12/2014)

6500

6500

6500

6360

6360

6360

All Other

All Other

All Other



Board Approved Projected Year

43 69625 0000000 Form011

Difference % Diff Object Original Budget Operating Budget Actuals To Date Totals (Col B&D) (E/B) Codes !Al !Bl !Cl IDl !El IF'

8615 0.00 0.00 0.00 0.00

8616 0.00 0.00 0.00 0.00

8617 0.00 0.00 0.00 0.00

8618 0.00 0.00 0.00 0.00

8621 1 739,000.00 1,739,000.00 11,224.00) 1 760, 724.00 21,724.00 1.2%

8622 0.00 0.00 0.00 0.00 0.00 0.0%

8625 0.00 0.00 0.00 0.00

8629 0.00 0.00 0.00 0.00

8631 0.00 0.00 8,414.30 10,000.00 _ ___ 10,000.00 New

8632 0.00 0.00 0.00 0.00 0.Q_Q_ '-'------ 0. 0%

8634 0.00 0.00 0.00 0.00 , _ __Q,QQ_ -· 0.0%

8639 0.00 0.00 0.00 0.00 0.00 _ ___Q,0%

8650 1,731 385.00 1 731 385.00 591 067.87 1,716,822.00 (14,563.00) -0,8%

8660 90,000.00 90,000.00 ~.30 90,000.00 ~-

0.00 0.0%

8662 f---

0.00 0.00 0.00 0.00 __________ Q,QQ_ __ o.oo/.,

o.oo I 8671 0.00 0.00 0.00 _ __Q,QQ_ r --·

8672 0.00 0.00 ~-

0.00 _ _Q_.QQ_ ---· 0.00 ·-

8675 0.00 0.00 0.00 0.00 0.00 0.0%

8677 0.00 0.00 0.00 0.00 0.00 O,Q"&_

8681 0.00 0.00 0.00 0.00 0.00 0.0%

8689 0.00 0.00 0.00 0.00 0.00 0.0%

8691 0.00 0.00 0.00 0.00 0.00 0.0%

8697 0.00 0.00 0.00 0.00

8699 203,536.00 203,536.00 11,264.20 312 363.00 108 827.00 53.5%

8710 0.00 0.00 0.00 0.00 0.00 0.0%

8781-8783 0.00 0.00 0.00 0.00 0.00 0.0%

8791

8792

8793

8791

8792

8793

8791 0.00 0.00 0.00 0.00 -- _ __Q,QQ_ _____ _Q_,Q~_

8792 0.00 0.00 0,QQ_~ 0.00 0.00 0.0%

8793 0.00 0.00 0.00 0.00 0.00 0 r"" ~

8799 0.00 0.00 0.00 :l= 0.00

-- ____ :!,763,921.00 3,763,921.00 622,5~ ___ _]i889,909.0_Q_ _125,9~8.00 --- 3.3%

82,798,370.00 82, 798,370.00 18,862 142.71 83.977,486.00 I 1 179,116.00 1.4%

Page 5 Printed: 12/312014 11 :40 AM


"-·crlotion Resource Codes

.ficated Teachers' Salaries

Certificated Pupil Support Salaries

Certificated Supervisors' and Administrators' Salaries

Other Certificated Salaries

TOTAL, CERTIFICATED SALARIES

CLASSIFIED SALARIES

Classified Instructional Salaries

Classified Support Salaries

Classified Supervisors' and Administrators' Salaries

Clerical, Technical and Office Salaries

Other Classified Salaries

TOTAL, CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS

OASDl/Medicare/Alternative

Health and Welfare Benefits

Unemployment Insurance

Workers' Compensation

OPEB, Allocated

OPEB, Active Employees

T Employee Benefits

-- , AL, EMPLOYEE BENEFITS

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials

Books and Other Reference Materials

Materials and Supplies

Noncapitalized Equipment

Food

TOTAL, BOOKS AND SUPPLIES

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services

Travel and Conferences

Dues and Memberships

Insurance

Operations and Housekeeping Services

Rentals, Leases, Repairs, and Noncapitalized Improvements

Transfers of Direct Costs

Transfers of Direct Costs - lnterfund

Professional/Consulting Services and Operating Expenditures

Communications

TOTAL, SERVICES AND OTHER ()DERATING EXPENDITURES


.



Board Approved Object Original Budget Operating Budget Codes !Al !Bl

1100 29,557,534.00 29,557 534.00

1200 990,663.00 990 663.00

1300 4 015 007.00 4 015,007.00

1900 298 613.00 298 613.00

34,861,817.00 34 861 817.00

2100 293,662.00 293 662.00

2200 5 543 489.00 5,543,489.00

2300 853 258.00 853 258.00

2400 3 327,672.00 3 327 672.00

2900 801 587.00 801,587.00

10,819 668.00 10 819 668.00

3101-3102 3,257 578.00 3,257 578.00

3201-3202 1,289 765.00 1,289 765.00

3301-3302 1,367 295.00 1,367 295.00

3401-3402 7,542,896.00 7,542,896.00

3501-3502 23,022.00 23,022.00

3601-3602 864,410.00 864 410.00

3701-3702 513,111.00 513,111.00

3751-3752 0.00 0.00

3901-3902 346,570.00 346,570.00

15,204,647.00 15,204,64 7 .DO

4100 0.00 0.00

4200 7 340.00 7 340.00

4300 1,690,595.00 1,690 595.00

4400 165 546.00 165 546.00

4700 0.00 0.00

1,863 481.00 1,863,481.00

5100 30 000.00 30,000.00

5200 294,837.00 294 837.00

5300 30,685.00 30685.00

5400-5450 630,634.00 630 634.00

5500 1, 105,430.00 1,105,430.00

5600 846,181.00 846181.00

5710 (89150.00) (89,150.00)

5750 (105 233.0Q) (105,233.00)

5800 1,250,294.00 1,250,294.00

5900 317 289.00 317,289.00

4,310,967.00 4,310 967.00

Page 6


!Cl IOI

8 855122.33 31 979 020.00

285,445.44 1 010,365.00

1299783.65 3 975,467.00

66 156.48 430 419.00

10,506 507.90 37 395,271.00

86 622.29 337 056.00

1,645,389.69 5376,115.00

260 608.28 876,190.00

970,331.29 3,345,010.00

189,450.88 832,247.00

3, 152,402.43 10,766,618.00

910,451.20 3,274,380.00

361,769.21 1,290,286.00

393 096.20 1,410 486.00

2,392,964.51 7,526 660.00

6,727.61 24 190.00

254 525.85 910,560.00

176 733.24 543 013.00

0.00 0.00

125,914.13 366,371.00

4,622, 181.95 15,345,946.00

0.00 0.00

3167.34 7,340.00

489,664.82 3,728,004.00

175,456.66 173 469.00

0.00 0.00

668 288.82 3,908 813.0_Q_

0.00 30,000.00

68 296.57 295 512.00

19,083.00 31,510.00

305,375.46 630 634.00

345 095.79 1, 105,430.00

309,493.83 845 536.00_

(4,511.38) (327, 789.00)

(2,148.39) (105,233.00)

555,581.77 1,407,003.00

90,472.55 317,253.00

1,686,739.20 4 229,856.00

43 69625 0000000 Form011

Difference % Dlff (Col B&D) (E/B)

(El (Fl

12 421 ,486.00) -8.2%

119,702.00\ -2.0%

39 540.00 1.0%

1131,806.001 -44.1%

12,533 454.001 -7.3%

(43,394.00' -14.8%

167,374.00 3.0%

- (22,932.00 -2.7%

c1_z 338.00' -0.5%

(30,6~0.00' -3.8%

53,050.00 0.5%

(16,802.00) -0.5%

(521.00) 0.0%

(43,191.00) -3.2%

16,236.00 0.2%

(1,_1§8.00) -5.1%

146, 150.00) -5.3%

(29,902.0Q) ~'l:'o_

0.00 0.0%

f1MD1.00l -5.7%

~\l_~ -0.9%

0.00 0.0%

0.00 0.0%_

(2,037,409.00) -120.5%

(7,923.00) -4:8%

_Q,QQ_ ~- 0.0%

f------_{?,045,332.9,Q) -=--109~"&_

0.00 0.0%

(675.00\ -0.2%

(825.00l -2.7%

0.00 0.0%

0.90 0.0%

645.00 - 0.1%

238,639.00 -267.7%

0.00 0.0%

(156, 709.00) -12.5%

36.00 0.0%

___ 81, 111.0() _ _ 1.9%

Printed: 12/3/2014 11 :40 AM


Description

CAPITAL OUTLAY

Land

Land Improvements

Buildings and Improvements of Buildings

Books and Media for New School Libraries

Resource Codes



43 69625 0000000 Form011

Object Codes

6100

6170

6200

Original Budget !Al

Board Approved Operating Budget

!Bl Actuals To Date

{Cl


IOI

Difference (ColB&D)

IE)

% Diff (E/B) IF'

>-------~o-'-.0=0-1-------~o.~o=o~----·-_Q,QQ_ _________ ~o_.o_o_,_ ____ ~o~.o~o_,__~o-'-.o~o/c_o

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 33 180.64 175,000.00 (175,000.00) New

or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 o.oo o.oo 56,534.64 55,412.00 155,412.00) New

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL.-=O~U~T-=L~AY~----------------t-----~O=.O=O+-----~o.-'-oo=-+_-~89~·~71~5~.2~8--r---~2-'-30~,4-'-1=2~.0~0-t--~<2~30~,_,_41=2~.0-'-0'+)l_~N-'-e=w OTHER OUTGO (excluding Transfers of Indirect Costs) . .. ~J Tuition

Tuition for Instruction Under lnterdistrict

Attendance Agreements 7110 1-------=o~.O=Oc+------'o~.o=oc+-------~o~.o=o --------'o=·=oo=--i--- 0.00 0.0%

State Special Schools 7130 10 239.00 10 239.00 0.00 • 10,239.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools

Payments to County Offices

Payments to JPAs

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500

To County Offices

To JPAs

ROC/P Transfers of Apportionments To Districts or Charter Schools

To County Offices

To JPAs


All Other Transfers

All Other Transfers Out to All Others

Debt Service Debt Service - Interest

Other Debt Service - Principal

6500

6500

6360

6360

6360

All Other

TOTAL, OTHER OUTGO lexcludina Transfers of Indirect Costs)

OTHER OUTGO • TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs

Transfers of Indirect Costs - lnterfund

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

7141

7142

7143

7211

7212

7213

7221

7222

7223

7221

7222

7223

0.00 0.00 0.00 0.00 0.00 0.0% -·------~-+----------+---·-------t------------+------~--+----~~

>------~7~1~6_7_.o_o-+----~7~,1~6~7_.o_o_,_ ________ o.oo_~--7~,1~6_7_.o_o_,_ _____ ~o~.o_o-+ __ o.o~

,__ _____ o_._oo--+-_____ o_.o_o+------ o.oo o.oo o.oo o.oo/o

0.00 0.00 0.00 0.00 0.00 0.0%

,__ ____ ~o-'-.o=o-+-____ __,o-'-.o=o'-1-------~,--------~o~.o=o_,_ _____ -=o~.o~o-j ____ o.Q~

0.00 0.00 0.00 0.00 0.00 0.0% -----~~-+------~~'-1------~~-1------~~+-------~=-+--~~

7221-7223 1------o=·=oo=-+-------=o=.o=o-+------'o.~.o=o-+------'o~.o=o, _____ ...=o=.o=o"" ___ o=.=0%_

7281-7283 0.00 0.00 0.00 ! 0.00 0.00 0.0%

7299 >--------~o-'-.o=o_,_ ____ ~o~.o~o-+-______ ~o.~o-'-o+-----~o-'-.o~o-+-_____ o=.-'-oo=-+ __ o=.=o'~~

7438

7439

7310

7350

1-----=2_,_1,'-'4-'-13=·-o~a=-+ ___ ,2=-o.1.413.oo 7,36~4~.5,~4-+---~2=1-'-.4'-'"1=3.=oo_,__ ______ o._oo__,. ___ o_.o_o/c_,

1-------=2=4=9·~7=63=·=00=-+---'2=4=9~7~6~3=.o=o+-·---'-12=5~,0=2=1=.2~6-+---=24_,_9~,7=6=3-'-.o=o--+-----~oJ!Q._ ~-

288,582.00 288,582.00 132,385.80 288,582.00 0.00 ' 0.0%

"·"""'·""' " '"·""·""' "·'" "" ", 1'3 '"·""' ,,,,,,,,.J 15.0% 1231 254.001 1231 254.001 o.oo 1246.962.001 15.700.00 I -6.8%

-·-,-1·.-59~0~,3~0-3.-0-0'+----(1.~,5-9-0~3-03-.-00-l)t-------(:2-.2-5-1-.0-9)-+----i1~.3-9-0~,7-96-.0--0-1)+-~-{.199,507.00)11 12.§_'&

_,_T=O-'-TA~L=•-=E=X~PE=N-'-D=l_,_T=UR~E=S~----------------+--=65~, 7=5=8=8-'-59=·=00~--'6=5~,7~5=8,=85=9-'-.0=0~~20,855,970.29 70,774,702.00 15,01~~~~-_:L6%

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 7 Printed: 12/3/2014 11 :40 AM

Oak Grove Elemen!ary San!a C Iara County

O"SCriDtion

~FUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund

From: Bond Interest and

Redemption Fund

Other Authorized lnterfund Transfers In

(a) TOTAL INTERFUND TRANSFERS IN

INTERFUND TRANSFERS OUT

To: Child Development Fund

To: Special Reserve Fund

To: State School Building Fund/

County School Facilities Fund

To: Cafeteria Fund

Other Authorized lnterfund Transfers Out

lbl TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments

Proceeds

Proceeds from Sale/Lease-

Purchase of Land/Buildings

er Sources

fransfers from Funds of

Lapsed/Reorganized LEAs

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation

Proceeds from Capital Leases

Proceeds from Lease Revenue Bonds

All Other Financing Sources

lcl TOTAL SOURCES

USES

Transfers of Funds from


All Other Financing Uses

(d) TOTAL, USES

CONTRIBUTIONS

Contributions from Unrestricted Revenues

Contributions from Restricted Revenues

(e) TOTAL, CONTRIBUTIONS

TOTAL, OTHER FINANCING SOURCES/USES

la - b + c - d +el


Resource Codes

2014-15 First ln!erim General Fund

Unres!ricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance

Board Approved Object Original Budget Operating Budget Actuals To Date Codes I Al I Bl I Cl

8912 565 878.00 565 878.00 0.00

8914 0.00 0.00 0.00

8919 91,000.00 91 ODO.DO 0.00

656 878.00 656 878.00 0.00

7611 0.00 o.oo 0.00

7612 100 ODO.DO 100 000.00 0.00

7613 0.00 0.00 0.00

7616 0.00 0.00 0.00

7619 0.00 0.00 0.00

100,000.00 100,000.00 0.00

8931 0.00 0.00 0.00

8953 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 o.oo 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

8980 116,506 283.00l 116 506,283.00l 0.00

8990 0.00 0.00 0.00

O.MQ§,283.00) ~_(1§,506,283.0Q) -~----Q,Q9_

115 949 405.00l 115,949 405.00l 0.00

Page8


IDl

761 996.00

0.00

131,000.00

892 996.00

0.00

100 ODO.DO

0.00

0.00

0.00

100,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

(17,760,010.00)

0.00

~_07 76D,Q10.00J

116 967 014.00l

43 69625 0000000 Form011


I El !Fl

196,118.00 34.7%

0.00 0.0%

40 ODO.DO 44.0%

236 118.00 35.9%

0.00 0.0%

0.00 0.0o/~.

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 -- 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(1,253,727.QQ) __ 7.6%

0.00 0.0%·

--~2_3.?.?L!J_Q) ____ ].§"to

(1 017,609.00l 6.4%

Printed: 12/3/2014 11:4DAM


Descriotion

A.REVENUES

1) LCFF Sources

2) Federal Revenue

3) other State Revenue


5) TOTAL REVENUES

8. EXPENDITURES





'


6) Capital Outlay


Cos\s)


9\TOTAL EXPENDITURES



Resource Codes

FINANCING SOURCES AND USES IA5 • 89l

D. OTHER FINANCING SOURCES/USES,


a) Transfers In

b) Transfers Out


a) Sources

b) Uses

3) Contributions

4) TOTAL OTHER FINANCING SOURCES/USES



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

Board Approved Object Original Budget Operating Budget Codes I Al I Bl

8010-8099 ~~288 284.00 3,288 284.00

8100-8299 4,081,707.00 4 081,707.00

8300-8599 2 779 397.00 2,779 397.00

8600-8799 3 241 490.00 3,241 490.00

13 390 878.00 13 390 878.00

1000-1999 7 757 149.00 7,757, 149.00

2000-2999 ~,830,023.00 3 830,023.00

3000-3999 3 882,846.00 3 882,846.00

4000-4999 1,837,973.00 1,837,973.00

5000-5999 4,684, 736.00 4 684 736.00

6000-6999 637,157.00 637,157.00

7100-7299

7400-7499 6 099 285.00 6 099 285.00

7300-7399 ~

1,359,049.00 1,359,049.00

30 088 218.00 30 088,218.00

(16,697 340.00) (16,697,340.00l

I

8900-8929 ______ OJl_Q_ . 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699 0.00 0.00 ---

8980-8999 16,506 283.00 16,506,283.00

16 506 283.00 16 506 283.00

Page 1

Projected Year

I Actuals To Date Totals I Cl (DI

0.00 3,679,407.00

743,481.08 4 718 332.00

828,314.25 1690702.00

394 385.94 2 910 253.00

1,966,181.27 12 998,694.00

2,683,362.46 8 817 565.00

1, 164 379.92 4,088,839.00

1 216,128.58 - 4,038,584.00

808,619.26 . 3,341,377.00

1056228.22 5, 185 947.00

179 677.80 641 270.00

392,877._81 . 6,01~i56.00

2,251.09 1,143,834.00

7 503,525.17 33,267 872.00

(5 537 343.90) (20 269,178.00)

~~ o._Q.Q.

0.00 0.00 --

0.00 0.00

0.00 0.00

0.00 17,760,010.00

0.00 17 760.010.00

43 69625 0000000 Form011

Difference % Diff (Cot B &DJ (E/8)

(El IF'

391,123.00 11.9%

636 625.00 15.6%

( 1 088 695.00) -39.2%

1331 237.00) -10.2%

(1 060,416.00' -13.7%

(258 816.00' -6.8%

(155 738.00) -4.0%

(1 503 404.00) -81.8%

{501,211.00) -10.7%

14113.00) -0.6%

___ 88,829.00 - 1.5%

215,215.00 15.8%

~------__Q,QCJ_ --

0.00 O.u10

0.00 0.0%_

0.00 0.0%

1 253, 727 .00 7.6%

Printed: 12/3/2014 11:40AM


""""criptlon

.T INCREASE (DECREASE) IN FUND

dALANCE IC + D4l







e) Adjusted Beginning Balance (F1c + F1d)



a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

c)Committed

Stabilization Arrang~ments

Other Commitments

d) Assigned

Other Assignments



Unassianed/Unappropriated Amount


Resource Codes




1191 057.00l 1191 057.00l

9791 3,550,875.11 3 550 875.11

9793 0.00 0.00

3 550 875.11 3 550,875.11

9795 0.00 0.00

3 550 875.11 3 550 875.11

3,359,818.11 3 359,818.11

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 3,359 818.70 3,359 818.70

9750 0.00 0.00

9760 0.00 0.00

9780 0.00 0.00

9789 0.00 0.00

9790 (0.59\ (0.59\

Page2


I Cl IDl

15 537 343.90) (2 509 168.00l

3 550 875.11

0.00

3 550,875.11

0.00

3 550 875.11

1,041 707.11

0.00

C-----·- 0.00

0.00

0.00

1,041 707.84

0.00

0.00

0.00

0.00

(0.73)

43 69625 0000000 Form 011

Difference % Dlff (Col B &D) (E/B)

!El I Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/312014 11:40AM


Description

LCFF SOURCES

Principal Apportionment

State Aid - Current Year

Resource Codes





Timber Yield Tax

Other Subventions/In-Lieu Truces


Secured Roll Taxes

Unsecured Roll Truces

Prior Years' Taxes

Supplemental Taxes

Education Revenue Augmentation

Fund (ERAF)


(SB 617/699/1992)

Penalties and Interest from

Delinquent Taxes



Other In-Lieu Taxes

Less: Non-LCFF

(50%) Adjustment

Subtotal, LCFF Sources -

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000

All Other LCFF Transfers - Current Year All Other




TOTAL, LCFF SOURCES

FEDERAL REVENUE





Forest Reserve Funds

Flood Control Funds


FEMA



NCLB: Title I, Part A, Basic Grants

Low-Income and Neglected


Program

NCLB: Title II, Part A, Teacher Qualit~


3010

3025

4035 -·


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

Board Approved Object Original Budget Operating Budget Codes IAI IBI

8011 0.00 0.00

8012 0.00 0.00

8019 0.00 0.00 ..

8021 0.00 0.00

8022 0.00 0.00

8029 0.00 0.00

8041 0.00 0.00

8042 0.00 0.00

8043 0.00 0.00

8044 0.00 0.00

8045 0.00 0.00

8047 0.00 0.00

8048 0.00 0.00

8081 0.00 0.00

8082 0.00 0.00

8089 0.00 0.00

0.00 0.00

8091

8091 0.00 0.00

8096 0.00 0.00

8097 3,28~84.00 3,288,284.00

8099 0.00 0.00

3 288 284.00 3,288,~~

8110 0.00 0.00

8181 1,658,424.00 1,658 424.00

8182 396,639.00 396,639.00

8220 0.00 0.00

8260 0.00 0.00

8270 0.00 0.00

8280 0.00 0.00

8281 0.00 0.00

8285 0.00 0.00

8287 0.00 0.00

8290 1,283 189.00 1,283, 189.00

8290 0.00 _Q,QQ_

8290 383,446.00 383,446.00

Page 3

Actuals To Date ICI

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

5 696.73

0.00

0.00

0.00

0.00

0.00

0.00

0.00

510,261.00

~ 0.00

139 774.12


IOI

0.00

o.oo 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

3 679 407.00

0.00

3,679.~07.0Q_

0.00

1,667,040.00

342 741.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1 618,724.00

43 69625 0000000 Form011


IEI IF'

0.00 0.0%

391,123.00 11.9%

0.00 0.0%

f-----391,123.00 11.9%

0.00 0.0%

8,616,00 0.5%

_______J2~"898.0Q] _ ____:1_~.6%_

0.00 0.0%

0.00 ~__M°&

0.00 0.0%

D__QQ_ __ _Q,_0%

=i1 0.00 0 00 0.0%

__ 617,528.00 ____ 234,08200 __61.0~

Printed: 12/3/2014 11:40AM


3: Title Ill, Immigration Education

,-rogram

NCLB: Title Ill, Limited English Proficient (LEP;

Resource Codes

4201

Student Program 4203


Grant Program (PCSGP) 4610

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

Other No Child Left Behind 5510

Vocational and Applied Technology Education 3500-3699

Safe and Drug Free Schools 3700-3799

All Other Federal Revenue All Other


OTHER STATE REVENUE


ROC/ P Entitlement

Current Year

Prior Years


Current Year

Prior Years

All Other State Apportionments - Current Year




ery- Unrestricted and Instructional Materii











Healthy Start

·Specialized Secondary



Prevention Grant



Implementation




6355-6360

6355-6360

6500

6500

All Other

All Other

7250

6010

6030

6650,6690

6230

6240

7370

7210

7391

7400

7405

All Other


Restricted (Resources 2000-9999) 43 69625 0000000

Form 011 Revenue, Expenditures, and Changes in Fund Balance

Object Codes

8290

8290

8290

8290

8290

8290

8290

8311

8319

8311

8319

8311

8319

8520

8550

8560

8575

8576

8587

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

8590

Board Approved Original Budget Operating Budget Actuals To Date

CAI CBI !Cl

0.00 0.00 0.00

310 009.00 310,009.00 86,476.26

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

50 000.00 50,000.00 1 272.97

4 081 707.00 4 081,707.00 743 481.08

0.00 0.00 0.00

o.oo 0.00 0.00


COi

0.00

422,299.00

0.00

0.00

0.00

0.00

50 000.00

4,718,332.00

0.00

0.00

Difference (Col B&D)

!El

0.00

112 290.00

0.00

0.00

0.00

0.00

0.00

636,625.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00

% Dlff (E/B)

CFI

0.0%

36.2%

0.0%

0.0%

0.0%

0.0%

0.0%

15.6%

0.0%

0.0%

0.0%

0.0%

1-------~o~.o_o-1-----~o~.o_o-1-----~o~.o_o-1-~-----oC._o_o-+-_----o=.9-o-+--~o~.o~o/c~·

0.00 0.00 0.00 0.00 0.00 0.0%

_______ o._o_o_-+--------·_Q,QQ_ _______ o_.o_o__,_ ________ g_,oo ______ 9~QQ. _____ o.or2-o.oo 0.00 0.00 0.00 0.00 0.0%

1------'3~4~1~.1=3=0=.o=o+-----=34~1~.1~3=0~.o=o-+--~--=-39==94~4~·2=5'-+----~3~4~1.~1=30~.o=o'-f-----------'o-._o_o _ _,_ __ o_.o __ o/c_o_

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

1------0~·=00=-+------=-o=.o=o~-----~o~.o=o-+------~o~.o~o'-t------=o~.oo., ___ o_.o_o/c_o

0.00 0.00 0.00 0.00 0.00 0.0%

731,566.00 731,566.00 471 510.00 725 400.00 16 166.00l -0.8%_

0.00 o.oo 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

1.075,000.00 ___ 1.015.000.00 ___________ 0~._o_o--+-------~o_.o_o ____ .f.L075_._0_QQJ>Ql _-100.or2-

r---6_3_1~1_0_1._o_o-+-___ 63_1~,7_0~1_.o_o-+-___ 3_16~86_0_.o_o-+-___ 6_2_4,~1_12_._oo-j (7,529.001 -1.2%

2,779,397.00 2,779,397.00 828 314.25 1,690,702.00 11,088,695.00) -39.2%

Page 4 Printed: 12/3/2014 11 :40 AM


Descrlotlon Resource Codes

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes


Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes


Parcel Taxes

Other



Penalties and Interest from Delinquent Non-LCFF

Taxes

Sales

Sale of EquipmenVSupplies


Food Service Sales

All Other Sales

Leases and Rentals

Interest


Fees and Contracts

Adult Education Fees






Other Local Revenue

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



Tuition


Transfers Of Apportionments

Special Education SELPA Transfers From Districts or Charter Schools

From County Offices

FromJPAs

ROC/P Transfers


From County Offices

FromJPAs



From County Offices

FromJPAs



TOTAL, REVENUES


6500

6500

6500

6360

6360

6360

All Other

All Other

All Other



Board Approved Object Original Budget Operating Budget Codes !Al (Bl

8615 0.00 0.00

8616 0.00 0.00

8617 0.00 0.00

8618 0.00 0.00

8621 0.00 0.00

8622 0.00 0.00

8625 0.00 0.00

8629 0.00 0.00

8631 0.00 0.00

8632 0.00 0.00

8634 0.00 0.00

8639 0.00 0.00

8650 0.00 0.00

8660 0.00 0.00 -· 8662 0.00 0.00

8671 0.00 0.00

8672 0.00 0.00

8675 ~ __ __Q,QQ_ ~-

0.00

8677 0.00 0.00

8681 0.00 0.00

8689 0.00 0.00

8691 0.00 0.00

8697 0.00 0.00

8699 ~·

1277953.00 1,277,953.00

8710 0.00 0.00

8781-8783 0.00 0.00

8791 1963537.00 1 963,537.00

8792 0.00 0.00 -·

8793 0.00 0.00 -·

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8791 0.00 0.00

8792 0.00 0.00

8793 0.00 0.00

8799 0.00 0.00

3,241,490.00 3,241,490.00

·-13,390,878.00 13,390,878.00

Pages


(Cl (0)

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 I 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 1150.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

3,600.00 0.00

0.00 0.00

0.00 0.00

412 649.94 1,537,322.00

0.00 0.00

0.00 0.00

(21,864.00) 1,371,781.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

43 69625 0000000 Form 011

Difference %01ff (Col B&D) (E/B)

!El !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

o.oo I 0.0%

0.00 - 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 . 0.0%

1,150.00 -~

0.00 0.0%

0.00 0.0%

0.00 0.0%_

0.00 0.0%

0.00 0.0%

0.00 0.0%

259 369.00 20.3%

0.00 0.0%

<U1Q_ _0.0%

(591,756.00) -30.1%

0.00 0.0%

0.00 0.0%_

0.00 0.0% -·

0.00 O.O'?'o.

0.00 0.0%

==~ 0.00 0.00 ___ Q,_Q'&_

0.00 0.00 0.0%

0

.

O.D_Q_ ______ Q,QQ_ _ __()JJ'/<>_

___ 0.00 0.00 __ ___Q,.QQ_ r -----

394,385.94. 2,910 253.00 ~ I

@3_1,_?R.QQ) ~---1b_

1,966181.27 12,998,694.00 l_J.~2_,184.00) _-2.9_'&

Printed: 12/312014 11 :40 AM


f'>D~criotion

IFICATED SALARIES

Certificated Teachers' Salaries


Resource Codes



TOTAL CERTIFICATED SALARIES

CLASSIFIED SALARIES






TOTAL CLASSIFIED SALARIES

EMPLOYEE BENEFITS

STRS

PERS





"'"'<:B, Allocated

3, Active Employees

Other Employee Benefits

TOTAL, EMPLOYEE BENEFITS

BOOKS AND SUPPLIES





Food






Insurance





Professional/Consulting Services and

Operating Expenditures

Communications

L, SERVICES AND OTHER

' RATING EXPENDITURES





1100 5,869,851.00 5,869,851.00

1200 1274388.00 1,274 388.00

1300 496 480.00 496 480.00

1900 116 430.00 116 430.00

7 757149.00 7757,149.00

2100 2 470,458.00 2 470,458.00

2200 598,887.00 598,887.00

2300 81 962.00 81,962.00

2400 294,747.00 294,747.00

2900 383,969.00 383 969.00

3,830,023.00 3,830,023.00

3101-3102 709,356.00 709,356.00

3201-3202 485 002.00 485,002.00

3301-3302 422,709.00 422,709.00

3401-3402 ~922,266.00 1, 922 266. 00

3501-3502 5,798.00 5,798.00

3601-3602 219 099.00 219,099.00

3701-3702 0.00 0.00

3751-3752 0.00 0.00

3901-3902 118,616.00 118,616.00

3,882,846.00 3,882,846.00

4100 301130.00 301,130.00

4200 0.00 0.00

4300 822 315.00 822,315.00

4400 714,528.00 714,528.00

4700 0.00 0.00

1,837 ,973.00 1,837 ,973.00

5100 2 150,455.00 2, 150 455.00

5200 408,341.00 408,341.00

5300 5 025.00 5,025.00

5400-5450 4 000.00 4,000.00

5500 0.00 0.00

5600 842,457.00 842 457.00

5710 89,150.00 89 150.00

5750 5 800.00 5,800.00

5800 1,172,628.00 1,172,628.00

5900 6 880.00 6,880.00

4 684, 736.00 4 684, 736.00

Page 6

Actuals To Date (Cl

1,968 769.25

496,162.30

181,506.45

36 924.46

2 683,362.46

729,919.78

195,281.61

29 259.64

91 029.42

118,889.47

1 164,379.92

221 789.47

141,357.75

133 401.74

617 459.74

1,873.80

70,839.95

0.00

_ _Q,QQ_

29 406.13

1 216, 128.58

75,448.91

129 093.86

491 159.35

112,917.14

0.00

808,619.26

114 869.71

52,540.29

4,892.34

0.00

0.00

137,405.60

4,511.38

0.00

740,288.08

1,720.82

1,056,228.22_

43 69625 0000000 Form 011

Projected Year Difference %Diff Totals (ColB&D) (E/B)

(Cl tEl (fl

6,741,498.00 (871 647.00) -14.8%

1,448 017 .00 (173 629.00) -13.6%

456 107.00 40 373.00 8.1%

171 943.00 155 513.00) -47.7%

8,817 565.00 11 060,416.00\ -13.7%

2 582 096.00 (111,638.00) -4.5%

617,372.00 (18,485.00) -3.1%

127,496.00 (45,534.00) -55.6%

276,417.00 18,330.00 6.2%

485,458.00 (101,489.00) -26.4%

4 088 839.00 1258 816.00) -6.8%

I I 756,737.00 (47 381.00) -6.7%

514 155.00 (29, 153.00) -6,0%

459,000.00 (36,291.00) -8.6%

1 900 322.0Q_ ~- 21,944Jl.Q_ __ 1.1%_

6,479.00 J.681.00) -11.7%

244,036.00 124,937.00) -11.4%

0.00 0.00 0.0%

~-0.00 0.00 0.0')1._

157,855.00 139 239.00) -33.1%

4,038,584.00 (155,738.00) -4.0%

988,937.00 1687 807.00) -228.4%

25,712.00 125 712.00\ Ne~.

2 257,996.00 __J1 ,435,681.00\ -174.6%

68,732.00 645,796.00 90.4%

0.00 0.00 0.0%

3,341 377 .00 (1,503,404.00) -81.8%

2,190,337.00 (39,882.00) -1.9%

139,165.00 269,)76.00 65.9%

12,025.00 17,000.00\ -139.3%

4,000.00 0.00 0.0%

0.00 0.00 0.0%

694,218.00 148 239.00 17.6%

327,789.00 (238,639.00\ -267.7%

5,800.00 0.00 0.0°/~

1,806,129.00 (633,501.00\ -54.0%

6,484.00 ~-----~96.0JJ ---2il1'~

5,185,947,0_Q.J __ _Jfill.1JJ.J_.10.7'lj>_

Printed: 12/3/2014 11 :40 AM


Description

CAPITAL OUTLAY

Land

Land Improvements



or Major Expansion of School Libraries

Equipment

Equipment Replacement

TOTAL, CAPITAL OUTLAY

Resource Codes

i

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition


Attendance Agreements

State Special Schools

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools


Payments to JPAs

Transfers of Pass-Through Revenues

To Districts or Charter Schools

To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500

To County Offices 6500

To JPAs 6500

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


To JPAs 6360

Other Transfers of Apportionments All Other

All Other Transfers


Debt Service

Debt Service - Interest


TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs\

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS




TOTAL, EXPENDITURES



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


6100 0.00 0.00

6170 0.00 0.00

6200 637 157.00 637 157.00

6300 0.00 0.00

6400 0.00 0.00

6500 0.00 0.00

637 157.00 637 157.00

7110 0.00 0.00

7130 0.00 0.00

7141 35,000.00 35 ODO.DO

7142 5,269 915.00 5 269 915.00

7143 0.00 0.00

Actuals To Date IC)

0.00

0.00

165,702.80

0.00

13 975.00

0.00

179,677.80

0.00

0.00

0.00

0.00

0.00 I


(D\

0.00

0.00

641,270.00

0.00

0.00

0.00

641 270,00

0.00

0.00

18,308.00

5 197,778.00

0.00

43 69625 0000000 Form 011

Difference % Diff (ColB&D) (E/B)

IE) CF'

0.00 0.0%

0.00 0.0%

(4113.00) -0.6%

0.00 0.0%

0.00 0.0%

~- 0.0%

(4, -0.6%_

___ __QS}jl '-· 0.0%

0.00 ___ _Q.0%

16,692.00 47.7%

72,137.00 __ 1_.4%

0.00 0.0%

7211 0.00 _ ___Q,QQ_ ___ ___Q,_QQ_ 0.00 ___ _Q,QQ_ ___ 0.0%

7212 0.00 0.00 0.09_ -· 0.00 0,QQ_ ____ D.0%

7213 0.00 0.00 0.00 0.00 -------~QQ_ 0.0% ----~---·-

-- ::I . 7221 -- 0.00 0.00 0.00 0.00

7222 0.00 0.00 0.00 I 0.0~--0.v,o 7223

~---0.00 0.00 0.00 0.00 0.00_ -~'&

7221 0.00 0.00 0.00 0.00 0.00 0.0%

7222 0.00 0.00 0.00 ---- 0.00 ·- 0.00 - 0.0%

7223 0.00 0.00 0.00 0.00 0.00 0.0%

7221-7223 0.00 0.00 0.00 0.00 0.00 0.0%

7281-7283 0.00 0.00 0.00 0.00 0.00 0.0%

7299 0.00 0.00 0.00 0.00 0.00 0.0%

7438 393,019.00 393,019.00 202 421.24 393,019.00 0.00 0.0%

7439 401,351.00 401 351.00 190,456.60 401,351.00 ____ OJJjJ__ __ o_.0%

6,099,285.00 6,099,285.00 392,877.84 6,010,456.00 88,829.00 1.5%

7310 1,359,049.00 1 359,049.00 2,251.09 1, 143,834.00 215,215.00 - 15.8%_

7350 0.00 0.00 0.00 0.00 0.00 0.0% ------·--

1,359,049.00 1,359,04_MQ_ f--

2,251.09 1,143,834.00 215,2~ --~8%

7,503,525.171 30,088 218.00 30,088,218.00 33,267,872.00 (3, 179,654.00\ -10.6%

Page 7 Printed: 12/3/2014 11:40Afll


ri~,,criotion

1FUND TRANSFERS


From: Special Reserve Fund

From: Bond Interest and

Redemption Fund


lal TOTAL INTERFUND TRANSFERS IN






To: Cafeteria Fund


lb\ TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments

Proceeds

Proceeds from Sale/Lease-


ir Sources

fransfers from Funds of



Proceeds from Certificates

of Participation




le\ TOTAL SOURCES

USES

Transfers of Funds from



ld\TOTAL, USES

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES

(a- b + c- d +el


Resource Codes



Board Approved Object Original Budget Operating Budget Actuals To Date Codes IA\ IB\ ICI

8912 0.00 0.00 0.00

8914 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7611 O.OCi 0.00 0.00

7612 0.00 0.00 0.00

7613 0.00 0.00 0.00

7616 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8931 0.00 0.00 0.00

8953 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

8980 16,506 283.00 16,506 283.00 0.00

8990 0.00 0.00 0.00

·---- __ 1_6,506,2_1g.Q_D_ ~--.1_~§06,283.00 ~---·-0,.QQ_.

16,506 283.00 16 506 283.00 0.00

Page 6


101

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

17,760 010.00

0.00

17, 760,010.00

17 760 01 o.oo

43 69625 0000000 Form 011

Difference % Diff (Col B &D) (E/B)

IE\ IF)

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

~ ~- 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 _0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

~-0.00 0.0%

0.00 0.0%

1,253 727.00 7.6%

0.00 0.0%

1,253, 727.00 --- 7.6%

11,253,727.00\ 7.6%

Printed: 12/3/2014 11:40 AM


Descrlotlon

A.REVENUES

1) LCFF Sources

2) Federal Revenue



5\TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)


9\ TOTAL, EXPENDITURES



Resource Codes

FINANCING SOURCES AND USES IA5 - B9l



a) Transfers In

b) Transfers Out


a) Sources

b) Uses

3) Contributions

4\ TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Re.v 05/12/2014)


Summary - Unrestricted/Restricted Revenues, Expenditures, and Changes in Fund Balance


8010-8099 1--

80 587,192.00 80.587, 192.00

8100-8299 4 081 707.00 4,081 707.00

8300-8599 4,514 938.00 4,514 938.00

8600-8799 7,005 411.00 7 005 411.00

96 189 248.00 96 189 248.00

1000-1999 42 618,966.00 42,618 966.00

2000-2999 14,649,691.00 14,649 691.00

3000-3999 19 087 493.00 19,087,493.00

4000-4999 3,701,454.00 3,701,454.00

5000-5999 8,995,703.00 8,995,703.00

6000-6999 637,157.00 637,157.00

7100-7299

7400-7499 -- 6,387,8§?.Q9 6 387 867.00

7300-7399 (231 254.00) (231,254.00\

95.847 077.00 95,847 077.00

342 171.00 342 171.00

!

Actuals To Date !Cl

18,187 534.01

743,481.08

880,382.28

1,016 926.61

20 828 323.98

13, 189,870.36

____1216, 782.35

5,838.310.53

1,476,908.08

2,742 967.42

269 393.08

525,263.64

0.00

28,359 495.46

17 531 171.48\

8900-8929 ___ 656,_878,QQ_ ~_§_56,878.~Q_ -·-·--- 0.00

7600-7629 100,000.00 100 000.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

556 878.00 556,878.00 0.00

Page 1


IOI

81 231,881.00

4.718,332.00

4,225,805.00

6 800 162.00

96 976 180.00

46 212 836.00

14 855 457.00

19 384,530.00

7 250.190.00

9 415 803.00

871 682.00

6,299,038.00

(246,962.00\

104 042 574.00

I I

17 066.394.00\

___ 892,996.00 -·

_J_QQ,_000.00

0.00

0.00

0.00

792,996.oo I

43 69625 0000000 Form011

Difference % Diff (ColB&D) (E/B)

IE\ IF'

644 689.00 0.8%

636 625.00 15.6%

1289,133.00\ -6.4%

1205,249.00\ -2.9%

(3,593,870.001 -8.4%

(205 766.00' -1.4%

1297 037.00) -1.6%

13,548,73_~ -95.9% -·--

~100.00) -4.7%

(234,525.00) -36.8%

88 829.00 1.4%

15 708.00 -6.8%

236,118.00 ._--1 O.QQ_ __ 0.v~

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11 :40 AM


""~~cription

T INCREASE (DECREASE) IN FUND

oALANCE IC + D4l










a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

c) Committed


Other Commitments

d) Assigned

Other Assignments

Parcel Taxes

MAA




Parcel Taxes

MAA



Mandated Cost Claim Reserve

Parcel Tax

MAA


Negotiation Reserve



Unassioned/Unaoorooriated Amount

California Dept of Education SACS Financial Reporting Software - 2014.2.D File: fundi-a (Rev 05/12/2014)

Resource Codes

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

0000

ODDO

0000

0000




899 049.00 899 049.00

9791 14 964 625.36 14 964 625.36

9793 0.00 0.00

14 964 625.36 14,964 625.36

9795 0.00 0.00

14 964 625.36 14,964 625.36

15,863,67 4.36 15 863 674.36

9711 20 000.00 20 000.00

9712 22,154.37 22 154.37

9713 62,089.46 62,089.46

9719 260,502.39 260,502.39

9740 3,359 818.70 3,359,818.70

9750 0.00 0.00

9760 0.00 0.00

9780 4 152 091.00 4, 152,091.00

9780 620, 155.00

9780 578056.00

9780 661,923.00

9780 1,622,314.00 -·- ----·- ·------

9780 .§§9,643.00

9780 620, 155.00

9780 578,056.00

9780 661,923.00

9780 1,622,314.00

9780 669,643.00

9780

9780

9780

9780

9789 2,878,412.00 2,878,412.00

9790 5 108 606.44 5 108 606.44

Page2


!Cl IOI

(7 531 171.48\ 16 273 398.00\

14 964 625.37

0.00

14 964 625.37

0.00

14 964,625.37

8 691,227.37

20,000.00

15,221.13

65,652.16

260 502.39

1 041 707.84

0.00

0.00

_2525,934.DQ_

-·---·-

----·~

~----·- ----------

635,836.00

225,812.00

669,643.00

994,643.00

3, 124 278.00

1 637,931.85

43 69625 0000000 Form 011


!El !Fl

0.01 0.0%_

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11 :40 AM


Description Resource Codes

LCFF SOURCES

Principal Apportionment State Aid - Current Year



Tax Relief Subventions Homeowners' Exemptions

Timber Yield Tax



Secured Roll Taxes

Unsecured Roll Taxes

Prior Years' Taxes

Supplemental Taxes

Education Revenue Augmentation Fund (ERAF)

Community Redevelopment Funds (SB 617/699/1992)

Penalties and Interest from Delinquent Taxes



Other In-Lieu Taxes

Less: Non-LCFF (50%) Adjustment

Subtotal, LCFF Sources~·----------

LCFF Transfers

Unrestricted LCFF Transfers - Current Year

All Other LCFF

0000

Transfers - Current Year All Other




TOTAL, LCFF SOURCES

FEDERAL REVENUE





Fores\ Reserve Funds

Flood Control Funds


FEMA



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


3010



43 69625 0000000 Fonm 011

Object Codes

8011

8012

8019

8021

8022

8029

8041

8042

8043

8044

8045

8047

8048

8081

8082

8089

8091

8091

8096

8097

8099

8110

8181

8182

8220

8260

8270

8280

8281

8285

8287

8290

Original Budget (Al

Board Approved Operating Budget

(Bl Actuals To Date

(Cl


IOI

Difference (Col B& D)

(El

1---4~7~5=93~9=9=8~.o=o_,_ __ 4~7~,5=9=3~9=98=·=00'-+---1=3~0~12=23=2=.o=o-+-_~44~,8~1~0~,4=64~.~oo~ ___ (?.,783,534.00\

9,856,561.00 9,856 561.00 3,064,313.00 12,257 251.00 2,400 690.00

137 348.00 137 348.00 0.00 143 531.00 6,183.00

% Diff (E/B) IF'

-5.8%

24.4%

0.0%

4.5%

r------o=·=oo'-+-_____ o=·=oo=+----~o=.o=o-+-------=o.=o=o+------0.00 __ 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

1----1_6~8_9_1~,6_68_._oo__,_ __ 1_6~,8_9_1~6_6_8._o_o+-_____ o~.o_o-+---1_8,~4_13~,8_5_5_.oo __ ,__ __ 1~,5=2=2~.187.oo __ 9.0o/o

1,618195.00 1 618195.00 1,435,648.43 1,587,442.00 (30 753.00) -1.9%

~ ~ ~1 ~ ~ 0.0%

r---~1~, 1=7=0~,o=oo=·=oo=+ __ 1cc, 1=7=0=,0=o=o.=o=o+---=67=5,,340.58 1 451 ()00.00 ____ 2 __ 8_1, ~oo_o_.o_o-+-_2_4_.o_0A_o

f----=3=1,~1=38=·=00'--t-----~ 138.00 0.00

0.00 0.00 0.00 0.00 0.00 0.0%

,__ ____ ~o=.o=o~-------~o=.o=o-+------~o=.o=o-+-----~o=.o=o-+---·----o-.o-0 . .,... .. __ o_.0 __ %

~·----=o.=o=o+-------~o=.o=oc.+-----~o~ ________ =o.=o=o-+

1

_______ ~Q.QQ..f-----o.o%

,__ ____ o_.o_o-+-_____ o_._oo-+-_____ o_.o_o-+ __________ o._oo ~o ""'

77 298.908.00 77.298.908.00 18.187.534.01 77.552,474.00 ____ --:"'"'"I ,_ 0.00 0.00 0.00 0.00 0.00 0.0%

r-------o=·=oo=-t ____ _Q,QQ_ 1 _______ 0=.o=o'-+-_____ 0.00 ______ _Q,_gQ_~_ 0.0%

i--------=o.=o=o+------o=·=oo=+-----~o.=o=o.+------~o.=o=o-+----·--0-.0-o..,._ ____ o __ .0_%_

r---~3~2=8=8=2=84=·=oo'-+-_~3~,2=8=8=,2=8~4.=o=o+-----~o=.o=o-+1 __ =3~6=79~·=40=7=.oc=o ______ 391, 123.00 __ 1_1,9_'Yo_

0.00 0.00 0.00 0.00 0.00 0.0%

80,587' 192.00 80,587' 192.00 18, 187 ,534.01 81,231,881.00 644,689.00 0.8%

0.00 0.00 0.00 0.00 0.00 0.0% ~-------+--------+--------+--------t-------~~---~~

1,658,424.00 1 658,424.00 0.00 1,667,040.00 8,616.00 0.5%

396,639.00 396,639.00 5,696._73_,_ ___ 3_4_2~7_4_1._0_0_+-__ J§M98.00) -13.6%

>---·---0=·=00'-+-----~o.=o=o-t-----=o=.o=o-+------~o.QQ_~ ____ ..Q,QQ_~o.0%

1-------~o=.o=o-+----·---~o=.o=o _______ Q,.QQ..~--.. --o=.o=o=+----- o.oo _____ 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

f------~o=.o=o-+------~o=.o=o-+-----~o=.o=o-+-____ ~o=.o=oc.+.-----·~!lJ!Q.. __ 0.0%

1-----~o=.o=o-+-----~o=.o=o-+-----~o=.o=o-+-____ ~o=.o=o~~------ o.oo ___ 0.0%

1-----~o=.o~o-+------~o=.o~o,_,_ ____ ~o=.o~o_,_ ______ ~o.=o=o-+-_____ ()_,_g_Q_~__Q,Qro_

1--------0=.o_o-1-·-----o~.o_o_,_ ________ __Q,QQ_ _______ o~.o_o'-+------~o~.oQ... _ ___Q,_~o_

1----1~.2_83~18_9_.o_o+----1~.2~8_3~,1_89~._o_o ___ 5_1_0,261.00 I 1,618,724.oo

Program 3025 8290 o.oo o.oo ----~o=.o-~o-+-----~o=.o=o_,_ .. ______ o_.o_o-+----o-.o··-%·

NCLB: Title II, Part A, =T=ea=c=h=er~Q=u=a=li~ty _____ ~4=0=35=-----8=2=9=0-~ __ 3=8=3~.4~4=6.=0=0+-__ 3=8=3~4~4=6=.o=o-+-_.~1~ 774.12

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 3

617,528.00 ~--234,Q~-- 61.0°1<>

Printed: 12/3/2014 11 :40 Al\/


l°>'>«crlotion

3: Tille Ill, Immigration Education

, .ogram

NCLB: Title Ill, Limited English Proficient (LEP:

Student Program


Grant Program (PCSGP)

Other No Child Left Behind

Vocational and Applied Technology Education

Safe and Drug Free Schools



OTHER STATE REVENUE


ROC/P Entitlement

Current Year

Prior Years


Current Year

Prior Years

All Other State Apportipnments - Current Year




ery - Unrestricted and Instructional Materii











Healthy Start

Specialized Secondary



Prevention Grant



Implementation




Resource Codes

4201

4203

4610

3011-3020, 3D26-3205, 4036-4126,

5510

3500-3699

3700-3799

All Other

6355-6360

6355-6360

6500

6500

Alf Other

All Other

725D

601D

6030

6650,6690

62:30

6240

7370

7210

7391

7400

7405

Alf Other



Board Approved Object Original Budget Operating Budget Codes I Al I Bl

8290 O.DO 0.0D

829D 31D D09.00 310 009.0D

829D 0.00 D.OD

829D 0.00 O.OD

829D O.DD D.DD

8290 O.DO 0.00

8290 5D ODO.DO 50 OOD.DD

4 081 707.00 4,081,707.00

8311 O.DD O.OD

8319 D.00 0.00

8311 0.00 0.00

8319 0.00 D.00

8311 0.00 D.DO

8319 O.DO D.00

852D O.DO 0.00

855D 302,795.DO 302 795.00

8560 1, 773,876.DO __Ll?3 876.00

8575 0.00 0.00

8576 0.00 0.00

8587 O.DO 0.00

859D 0.00 0.00

8590 731 566.DO 731 566.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590 0.00 0.00

8590. 0.00 0.00

8590 0.00 0.00

8590 1 075,000.00 1,075 000.00

8590 631 701.00 631 701.00

4 514,938.00 4 514 938.00

Page 4


ICI 101

O.OD D.00

86 476.26 422 299.00

O.DD 0.00

0.00 0.00

0.00 0.00

0.00 0.00

1,272.97 50 000.00

743,481.08 4 718 332.00

I O.OD 0.00

0.00 0.00

O.DO 0.00

0.00 0.00

O.DD D.00

0.00 O.DO

_Q,QQ_ -- 0.00

O.DD 1,027,913.00

75,147.2§_ ,______1809,079.00

O.DD 0.00

0.0D 0.00

0.00 0.00

O.OD 0.00

471,510.00 725,400.00

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 0,01) _

333,725.00 663,413.00

880 382.28 4,225,805.00

43 69625 0000000 Form 011

Difference % Dlff (ColB&D) (E/B}

IE) (Fl

O.OD 0.0%

112 290.DD 36.2%

O.OD 0.0%

O.OD 0.0%_

D.00 0.0%

D.OD 0.0%

D.DD 0.0%

636,625.DO -· 15.6%

O.DO 0.0%

D.00 0.0%

0.DO 0.0%

O.DO 0.0%

D.DI)_ _____Q,Q"[cc

D.00 0.0%

___________ Q_,_QQ... --· 0.0°/cc

725,118.0D 239.5%

35,203.00 2.0%

O.OD 0.0%

D.OD 0.0%

O.OD 0.0%

D.OD 0.0%

16 166.00l -0.8%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

O.OD 0.0%

~ 0.00 0.0%

_ _(1,07§..Q.00.0_0) ___ _:_100.~

31 712.00 5.0% -

(289, 133.00l -6.4%

Printed: 12/3/2014 11:40AM


Descrlotlon Resource Codes

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Other

Community Redevelopment Funds Not Subject to LCFF Deduction

Penalties and Interest from Delinquent Non-LCFF Taxes

Sales Sale of EquipmenVSupplies


Food Service Sales

All Other Sales

Leases and Rentals

Interest


Fees and Contracts Adult Education Fees






Other Local Revenue

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



Tuition


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

From County Offices

From JPAs

ROC/P Transfers From Districts or Charter Schools

From County Offices

From JPAs

Other Transfers of Apportionments From Districts or Charter Schools

From County Offices

From JPAs



6500

6500

6500

6360

6360

6360

All Other

All Other

All Other



43 69625 0000000 Form 011

Object Codes

8615

8616

8617

8618

8621

8622

8625

8629

8631

8632

8634

8639

8650

8660

8662

8671

8672

8675

8677

8681

8689


IAI IBl ICI


IOI

Difference (ColB&D)

IEI

0.00 0.00 0.00 0.00 0.00

%Diff (E/B) IF\

0.0%

~·---~o.=o~o" _____ =o=.o-=-o+-----~o .. =·o=o~ _____ ~o~.o=oc+----~o=.o-=-o+---'o~.o=·=~

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

1----1~.1_39~0_0_0_.o_o_,_ __ 1~,7_3_9~,o_o_o._oo__, ___ _u,~~----1~,7_6_0~1_24_.o_o_,__. ___ 2 __ 1~1_24_.o_o-+-__ 1_,2c"o/.~•

0.00 0.0% 0.00 0.00 0.00 o.oo.I

1------~o~.o=o'-l-------'o~.o=o'-j-______ o_.o_o_,. _______ o __ ._o_ot------ o.oo ____Qj)o/~

1-------0._o_o+-_____ o_.o_o-+-_· ____ o_.o_o-+-_----o-.o-o_,__J ______ Q,QQ_ __ o.0%

-----~o~.o~o+-____ ._o_.0_0_1 _____ ?~.4_1~4~.3~0-+----~10~,o~o~o_.o._o_l1----1~0~0~0~0=.0~04 __ ~N-=-ew~ 0.00 0.00 0.00 0.00 0.00 0.0%

1------~o~.o=oc+----~o~.o~o+------~o~.o=oc+----~o~.o=oc+-----o~.=oo'-t--~o~.o=·=~

0.00 0.00 0.00 0.00 0.00 0.0% 1------~~-1--------1----··----~~-1-----~-·~-----~~+---~~

1,731,385.00 1 731 385.00 591,067.87 1 716,822.00 (14,563.00) -0.8%.

90,000.00 90,000.00 13,018.30 91,150.00 1,150.00 1.3%

-------~o~.0~0-1----·--~o.o_Q_l--·-----~o~.o~o_,. ____ ~o~.o.~o .. ______ 0.00. __ ~0%

o.oo o.oo o.ooj o.oo I o.oo 0.1'"'

__ . ___ o_.o_o-+----- o.oo ----~QQ -----~-. ____ Q.JlQ. ,

---·----0=·=0=0+---- 0.00 0.00 0.00 ! 0.00 0.0%

1------~o~.o~o_,. ____ ~o~.o~o_,. ___ . __ .__Q,QQ_ ------=o.=0~0-1------- o.oo __ 0.0%

______ o_.~oo_+---·-_o_.o_o-+-----____Qi)Q_ _. ____ __Q,QO_ ~---..QJlQ. __ _QQ~

0.00 0.00 3 600.00 0.00 0.00 0.0%

8691 0.00 0.00 0.00 0.00 0.00 0.0% -·-------+------·--+-------+--------~--+-------~=-+--~~

8697 0.00 0.00 0.00 0.00 0.00 0.0%

8699 1---~1~4~8~1~,4=8~9.=00~ __ 1~4~8~1~,4=8=9~.o=o-+-·--~42=3~9~1~4~.1~4-+-_-~1=8~49~,-=-68=5~.o=o'-1 ___ 3=6c8,~,1=9=6.=0~0+-~2=4~.9~o/.=•

8710 1---· ____ o._o_o+-_____ o_.o_o_,_ _____ o_.o_o~ ____ o~.o_o_,. ____ ~o~.o~o~ ___ o~.~o·~~

8781-8783 1-------=o.=o=o+-----~o=.o=o-+-------=o.=o=o+------=o=.o=o-+------o=.QQ.~. o.Oo/.cc

8791

8792

8793

8791

8792

8793

8791

8792

8793

8799

1-----~1 ~9~63~5~3~7~.0=0-1----1~9~6=3~,5=3~7 .~oo'-l-__ __(21,864.00l 1,371 781.00

1-------0_.o_o-+-_____ o._o.o_+-______ o~._oo-+-------o-.oQ_ ______ o.oo ~ _ _Q.0%

1 _____ ~0~.o=o'-j-----~o~.o=oo+---------'o~.o=o= .. +-~---=o,QQ_~·----0._o_o_+-·--o._0_%

0.00 0.00 0.00 0.00 0.00 0.0%

0.00 0.00 0.00 0.00 0.00 0.0%

1-------o~.o_o_,. _____ o_.o_o-1---·---~o~.o~o-+-------0-.0--0 ·~--9_.QQ_ _ _____(),()"(~

0.00 0.00 0.00 0.00 0.00 0.0%

-·-·---o~·-=-oo=-+ _____ o~·~oo=-+-----o~·-=-oo=-+-----o~.o~o=-+_· ____ _Q,QQ_ ____ Q_O%

1-------o~.o~o-+-______ o_.o_o-t------~o~.0~0-1-------0.~o_o~ ________ Qi!Q_~o.o~

0.00 0.00 0.00 0.00 o.oo r -·-----+-----

7,005,411.00 1,005,4~1_1~.0=0~1 ___ ~1=.0~16~,9=2=6=.6~1+---'6"',8=0=0,_,,1-=-62=·=oo=+ _ _i£.05,249.0QJ ____ :L

TOTAL, REVENUES ------------------------~-~9=6'-'18=9~,2=4=8=.o-=-o-'--_9=6,,_,1=8=9,,,,2'-'48=·=00~_~2=0=8=28~,3=2=3-=.9'""-8 L 96,976, 180.00 786,932.00 0.8%

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-a (Rev 05/12/2014) Page 5 Printed: 12/3/2014 11:40AM


l"~~erlption

IFICATED SALARIES



Resource Codes




CLASSIFIED SALARIES







EMPLOYEE BENEFITS

STRS

PERS

OASDl/Medicare/Altemative




""'EB, Allocated

a, Active Employees


TOTAL, EMPLOYEE BENEFITS

BOOKS AND SUPPLIES



' Materials and Supplies


Food






Insurance





Professional/Consulting Services and

Operating Expenditures

Communications

IL, SERVICES AND OTHER

..:RATING EXPENDITURES




Boar(! Approved Object Original Budget Operating Budget Actuals To Date Codes !Al (Bl (Cl

1100 35 427 385.00 35 427 385.00 10 823 891.58

1200 2,265 051.00 2,265 051.00 781,607.74

1300 4,511,487.00 4511,487.00 1,481,290.10

1900 415 043.00 415 043.00 103 080.94

42 618,966.00 42,618 966.00 13 189,870.36

2100 2 764120.00 2,764,120.00 816,542.07

2200 6 142 376.00 6142 376.00 1 840,671.30

2300 935 220.00 935 220.00 289,867.92

2400 3,622,419.00 3,622 419.00 1 061 360.71

2900 1 185,556.00 1,185,556.00 308,340.35

14 649 691.00 14,649 691.00 4,316, 782.35

I 3101-3102 3,966 934.00 3,966 934.00 1, 132 240.67

3201-3202 1 774 767.00 1,774 767.00 503126.96

3301-3302 1,790 004.00 1790004.00 526;497.94

3401-3402 9,465 162.00 9 465, 162.00 3,010,424.25

3501-3502 28,820.00 28,820.00 8 601.41

3601-3602 1 083,509.00 1 083,509.00 325,365.80

3701-3702 513,111.00 513,111.00 176 733.24

3751-3752 0.00 0.00 0.00

3901-3902 465 186.00 465,186.00 155,320.26

19 087 493.00 19 087 493.00 5,838 310.53

4100 301 130.00 301130.00 75,448.91

4200 7,340.00 7,340.00 132 261.20

4300 2 512 910.00 2 512 910.00 980,824.17

4400 880 074.00 880 074.00 288 373.80

4700 0.00 0.00 0.00

3 701 454.00 3, 701,454.00 1,476,908.08

5100 2 180,455.00 2, 180 455.00 114 869.71

5200 703,178.00 703,178.00 120 836.86

5300 35,710.00 35 710.00 23,975.34

5400-5450 634 634.00 634 634.00 305,375.46

5500 1, 105,430.00 1, 105,430.00 345,095.79

5600 1688638.00 1,688 638.00 446,899.43

5710 0.00 0.00 0.00

5750 (99 433.00) (99,433.00) (2,148.39)

5800 2 422,922.00 2 422 922.00 1 295:869.8?_

5900 324 169.00 324,169.00 92 193.37

8 995,703.00 8 995,703.00 2,742,967.42

Page 6

I Projected Year

Totals !Dl

38,720 518.00

2,458 382.00

4 431,574.00

602 362.00

46,212 836.00

2 919,152.00

5,993 487.00

1,003 686.00

3 621,427.00

1,317 705.00

14,855 457.00

4 031117.00

1804441.00

1,869,486.00

9,426,982.00

30,669.00

1, 154,596.00

543 013.00

0.00

524,226.00

19,384,530.00

988,937.00

33 052.00

5 986 DOD.OD

242,201.00

0.00

7,250,190.00

2 220,337.00

434,677.00

43 535.00

634,634.00

1105 430.00

1539754.00

0.00

(99 433.001

~M13,132.DD

323 737.00

9 415 803.00

43 69625 0000000 Form011

Difference 'lo Diff {Col B&D) {E/B)

!El !Fl

13,293 133.00\ -9.3%

1193 331.00\ -8.5%

79,913.00 1.8%

1187 319.00\ -45.1%

13,593 870.00\ -8.4%

(155 032.001 -5.6%

148,889.00 2.4%

(68,466.001 -7.3%

992.00 0.0%

1132, 149.00' -11.1%

1205, 766.001 -1.4%

(64,183.00 -1.6%

____J_~.§Z!QQ, ----=11'& (79,482.001 -4.4%

38 180.00 0.4%

(1,849.00\ -6.4%

(71,087.00\ -6.6%

129,902.00\ -5.8%

0.00 0.0°,f.,_

(59 040.00) -12.7%

(297,037.00) -1.6%

1687 807.00I -228.4%

125 712.00) -350.3%

(3,473,090.00) -138.2%

637 873.00 72.5%

0.00 0.0%

13 548,736.00) -95.9%

139,882.00\ -1.8%

268 501.00 38.2%

17 825.00) -21.9%

0.00 0.0%

0.00 0.0%

148,884.00 8.8%

0.00 0.0%

0.00 0.0%

1790,210.00\ -32.6%

432.00 0.1%_

(420, 100.00) -4.7%

Printed: 12/3/2014 11:40AM


Descrlotlon

CAPITAL OUTLAY

Land

Land Improvements



or Major Expansion of School Libraries

Equipment


TOTAL, CAPITAL OUTLAY

Resource Codes


Tuition


Attendance Agreements

State Special Schools

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools


Payments to JPAs

Transfers of Pass-Through Revenues


To County Offices

To JPAs

Special Education SELPA Transfers of Apportionments



ToJPAs 6500

ROC/P Transfers of Apportionments



To JPAs 6360

Other Transfers of Apportionments All Other

All Other Transfers


Debt Service


other Debt Service - Principal

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs)





TOTAL, EXPENDITURES




Board Approved Actuals To Date I Object Original Budget Operating Budget

Codes !Al . I Bl !Cl

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 637,157.00 637 157.00 198,883.44

6300 0.00 0.00 0.00

6400 0.00 0.00 70,509.64

6500 0.00 0.00 0.00

637,157.00 637,157.00 269,393.08

7110 0.00 0.00 0.00

7130 10 239.00 10,239.00 0.00

7141 35 000.00 35,000.00 0.00

7142 5,277,082.00 5 277,082.00 0.00

7143 0.00 0.00 ~-

0.00

7211 0.00 0.00 0.00

7212 0.00 0.00 0.00

7213 - 0.00 0.00 _ _(),()Q_


IOI

0.00

0.00

816,270.00

0.00

55 412.00

0.00

871 682.00

0.00

10,239.00

18,308.00

5,204,945.00

0.00

0.00

0.00

0.00

I

43 69625 0000000 Form011


(El (F'

0.00 0.0%

0.00 0.0%

1179,113.00\ -28.1%

0.00 0.0%

(55,412.00) New

0.00 0.0%

1234,525.001 -36.8%

0.00 ~_QJ)~

0.00 0.0%

16,692.00 47.7%

72,137.00 ,_____.L4'Yo_

0.00 0.0%

0.00 0.0% -

0.00 0.0%

__ ___QJ)_Q_ ___ 0.0%_

I

7221 0.00 0.00 ··---~------~~-- 0.00 I 0.00 I 0.00 I 7222 0.00 0.00 0.00 O.'"',o

7223 ~

0.00 0.00 0.00 0.00 0.00 0.0%

7221 ~

0.00 0.00 0.00 0.00 0.00 0.0%

7222 0.00 0.00 0.00 0.00 0.00 0.0%

7223 0.00 0.00 0.00 0.00 0.00 0.0%

7221-7223 0.00 0.00 0.00 0.00 0.00 0.0%

7281-7283 0.00 0.00 0.00. 0.00 0.00 0.0%

7299 0.00 0.00 0.00 0.00 0.00 0.0%

7438 414,432.00 414,432.00 209,785.78 414,432.00 ___ Q,QQ_ _ __MY~

7439 651114.00 651,114.00 315,477.86 651,114.00 Q,QQ_ 0.0% j-----------.--~--

6,387 867.00 6,387 867.00 525,263.64 6 299,038.00 88 829.00 1.4%

7310 0.00 0.00 0.00 0.00

7350 1231,254.001 1231,254.001 0.00 g46,962.00) 15 708.00 -6.8%

1231 254.001 1231,254.001 0.00 1246,962.00) 15,708.00 ~ -6.8%

95,84 7 077.00 95,847 077.00 28 359,495.46 104,042,574.00 18195,497.oo:~ -8.6%

Page 7 Printed: 12/3/2014 11 :40 AM


l"--r.rlptlon

:FUND TRANSFERS


Fr~m: Special Reserve Fund

Fr9m: Bond Interest and Redemption Fund


(a)TOTAL INTERFUNDTRANSFERSIN




To: State School Building Fund/ County School Facilities Fund

To: Cafeteria Fund


(bl TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments

Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings

ir Sources

Transfers from Funds of Lapsed/Reorganized LEAs

Long-Term Debt Proceeds Proceeds from Certificates of Participation




(c) TOTAL, SOURCES

USES

Transfers of Funds from Lapsed/Reorganized LEAs


(dl TOTAL, USES

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c- d + el

California Dept of Education SACS Financial Reporting Software - 2014.2.D File: fundi-a (Rev 05/12/2014)

Resource Codes



Board Approved Object Original Budget Operating Budget Codes !Al 181

8912 565 878.00 565,878.00

8914 0.00 0.00

8919 91 000.00 91 000.00

656 878.00 656 878.00

7611 0.00 0.00

7612 100 000.00 100,000.00

7613 0.00 0.00

7616 0.00 0.00

7619 0.00 0.00

100 000.00 100,000.00

8931 0.00 0.00

8953 0.00 0.00

8965 0.00 0.00

8971 0.00 0.00

8972 0.00 0.00

8973 0.00 0.00

8979 0.00 0.00

0.00 0.00

7651 0.00 0.00

7699 0.00 0.00

0.00 0.00

8980 0.00 0.00

8990 0.00 0.00

0.00 0.00

556 878.00 556,878.00

Page 8


ICI ID\

0.00 761 996.00

0.00 0.00

0.00 131 000.00

0.00 892,996.00

0.00 0.00

0.00 100 000.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 100,000.00

0.00 O.OQ_

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

o.oo 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

0.00 792 996.00

43 69625 0000000 Form 011

Difference % Dlff (Col B&DJ (E/B)

IE) IFI

196, 118.00 34.7%

0.00 0.0%

40 000.00 44.0%

236 118.00 35.9%

0.00 0.0%

0.00 __ . __ 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

~·~~-0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

O..QQ.. _ __Q,Q_'&

0.00 0.0%

9.00 ,_______Q.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1236 118.00l 42.4%

Printed: 12/3/2014 11 :40 AM


Resource

5640 6010 6300 6512 9010

Total, Restricted Balance

California Dept of Education

First Interim General Fund

Exhibit: Restricted Balance Detail

Description

Medi-Cal Billing Option After School Education and Safety (ASES) Lottery: Instructional Materials Special Ed: Mental Health Services Other Restricted Local

SACS Financial Reporting Software - 2014.2.0 File: fun di-a (Rev 04/24/2012) Page 1

2014-15 Projected Year Totals

43 69625 0000000 Form 011

47,345.99 0.18

109,936.28 673,959.98 210,465.41

1,041,707.84

Printed: 12/3/2014 11 :40 AM


I criDtion

. <EVENUES

1) LCFF Sources

2) Federal Revenue



5\ TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay

7) Other Outgo (excluding Transfers of Indirect Costs)


9\ TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - B91


lnterfund Transfers a) Transfers In

b) Transfers Out

2) Other Sources/Uses a) Sources

b) Uses

3) Contributions

41 TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundl-b (Rev 06/10/2014)

2014-15 First Interim Cafeteria Special Revenue Fund

Revenues, Expenditures, and Changes in Fund Balance


Resource Codes Oblect Codes IAI IBI rc1 .

8010-8099 0.00 0.00 0.00

8100-8299 3168 441.00 3168 441.00 0.00

8300-8599 238 850.00 238 850.00 (0.021

8600-8799 1 227 276.00 1227 276.00 187 953.62

4 634 567.00 4 834 567.00 187 953.60

1000-1999 0.00 0.00 0.00

2000-2999 1 496 953.00 1496 953.00 426 748.40

3000-3999 407 513.00 407 513.00 118175.73

4000-4999 93 672.00 93 672.00 18 896.77

5000-5999 2 244 343.00 2244 343.00 326170.80

6000-6999 0.00 0.00 0.00

7100-7299, 7400-7499 0.00 0.00 0.00

7300-7399 231 254.00 231 254.00 0.00

4 473 735.00 4 473 735.00 889 991.70

160 832.00 160 832.00 1702 038.101

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00

P,age 1


ID\

0.00

3 041 994.00

218 850.00

1169676.00

4430 520.00

0.00

1 557135.00

425 810.00

75 279.00

2 282 061.00

0.00

0.00

246 962.00

4 587 247.00

1156 727.00l

0.00

0.00

0.00

0.00

0.00

0.00

43 69625 0000000 Form 131

%Diff Difference Column (Col B& D) B&D

IE\ !Fl

0.00 0.0%

1126 447.00 -4.0%

120 ODO.OD -8.4%

157 600.00' -4.7%

0.00 0.0%

160 182.00 -4.0%

118 297.00l -4.5%

18 393.00 19.6%

137 718.00\ -1.7%

0.00 0.0%

0.00 0.0%

115 708.00\ -6.8%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11:41 AM


Oescriction

E. NET INCREASE (DECREASE) IN FUND

BALANCE IC + D4\









Components of Ending Fund Balance a) Nonspendable

Revolving Cash

Stores


All Others

b) Restricted

c)Commltted


Other Committments d) Assigned

Other Assignments



Unassinned/Unannronriated Amount

Cahfomla Dept of Education SACS Financial Reporting Software· 2014.2.0 File: fundi-b (Rev 0611012014)



Board Approved Original Budget Operating Budget

Resource Codes Obiect Codes IA\ IB\

160 832.00 160 832.00

9791 451 354.81 451 354.81

9793 0.00 0.00

451 354.81 451 354.81

9795 0.00 0.00

451 354.81 451 354.81

612 186.81 612 186.81

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 612186.81 612186.81

9750 0.00 0.00

9760 0.00 0.00

9780 0.00 0.00

9789 0.00 0.00

9790 0.00 0.00

Page2


IC\ ID'

1702 038.1 Ol 1156 727.001

451 354.81

0.00

451 354.81

0.00

451 354.81

294 627.81

0.00

0.00

0.00

o.oo

294 627.81

0.00

0.00

0.00

0.00

0.00

43 69625 0000000 Form 131

% Diff Difference Column (Col B & D) B&D

•El IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:41 AM


I ~riotion

.1ERAL REVENUE




OTHER STATE REVENUE

Chil.d Nutrition Programs


TOTAL OTHER STATE REVENUE

OTHER LOCAL REVENUE

Sales Sale of Equipment/Supplies

Food Service Sales

Leases and Rentals

Interest


Fees and Contracts

tnteragency Services

Other Local Revenue


TOTAL OTHER LOCAL REVENUE

TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/1012014)



Board Approved Original Budget Operating Budget Actuals To Dale

Resource Codes Obiect Codes I Al I Bl IC\

8220 3168 441.00 3168 441.00 0.00

8290 0.00 0.00 0.00

3168 441.00 3168 441.00 0.00

8520 238 850.00 238 850.00 I0.02)

8590 0.00 0.00 0.00

238 850.00 238 850.00 10.02)

8631 0.00 0.00 0.00

8634 1191144.00 1191144.00 187 417.75

8650 0.00 0.00 0.00

8660 2 BOD.DO 2 800.00 297.22

8862 0.00 0.00 o:oo

8677 0.00 0.00 0.00

8699 33 332.00 33 332.00 238.65

1227276.00 1227276.00 187 953.62

4 634 567.00 4 634 567.00 187 953.60

Page3


ID\

3 041 994.00

0.00

3 041 994.00

218 850.00

0.00

218 850.00

0.00

1166276.00

0.00

1 500.00

0.00

0.00

1 900.DD

1169 676.00

4 430 520.DD

43 69625 0000000 Form 131

%Diff Difference Column (ColB& D) B&D

!El !Fl

1126 447.00l -4.0%

0.00 0.0%

1126 447.00\ -4.0%

120 000.00\ -8.4%

0.00 0.0%

120 000.00l ..S.4%

0.00 0.0%

124 868.0D' -2.1%

0.00 0.0%

11 300.00' -46.4%

0.00 0.0%

0.00 0.0%

131 432.00 -94.3%

157 600.0D -4.7%

Printed: 12/3/2014 11:41 AM


Descriction

CERTIFICATED SALARIES




CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS

OASDl/Medicare/Altemative




OPEB, Allocated



TOTAL EMPLOYEE BENEFITS

BOOKS AND SUPPLIES




Food

TOTAL BOOKS AND SUPPLIES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b (Rev 06/1012014)




Resource Codes Ob ·ect Codes IA\ 181 ICI

1300 0.00 0.00 0.00

1900 0.00 0.00 0.00

0.00 0.00 0.00

2200 1424246.00 1424246.00 396 232.31

2300 0.00 0.00 0.00

2400 72 707.00 72 707.00 30 516.09

2900 0.00 0.00 0.00

1496 953.00 1496953.00 426 748.40

3101-3102 0.00 0.00 0.00

3201-3202 117140.00 117 140.00 32120.54

3301-3302 114 436.00 114 436.00 32 500.95

3401-3402 116 365.00 116 365.00 35 803.44

3501-3502 752.00 752.00 212.44

3601-3602 28 294.00 28 294.00 8 033.20

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 30 526.00 30 526.00 9 505.16

407 513.00 407 513.00 118175.73

4200 0.00 0.00 0.00

4300 33 393.00 33 393.00 7 942.98

4400 60 279.00 60 279.00 10 953.79

4700 0.00 0.00 0.00

93 672.00 93 672.00 18 896.77

Page4


IOI

0.00

0.00

0.00

1470543.00

0.00

86 592.00

0.00

1 557135.00

0.00

130 361.00

119110.00

125 286.00

777.00

29450.00

0.00

0.00

20 826.00

425 810.00

0.00

15000.00

60 279.00

0.00

75 279.00

43 69625 0000000 Form 131

%Diff

I Difference Column (Col B & D) B&I'

IEI IF"

0.00 0.0%

0.00 0.0%

0.00 0.0%

(46 297.00 ·3.3%

0.00 0.0%

113 885.00I -19.1%

0.00 0.0%

160 182.00I -4.0%

0.00 0.0%

113 221.00 -11.3%

(4 674.00\ -4.1%

18 921.00) -7.7%

125.00I -3.3%

11156.00l A.1%

0.00 0.0%

0.00 0.0%

9 700.00 3'

118 297.00 -4 .•

0.00 0.0%

18 393.00 55.1%

0.00 0.0%

0.00 0.0%

18 393.00 19.6%

Printed: 1213/2014 11:41 Af.J

2014-15 First Interim Cafeteria Special Revenue Fund Oak Grove Elementary

Santa Clara County Revenues, Expenditures, and Changes in Fund Balance

I ~rintlon Resource Codes

. .<VICES AND OTHER OPERATING EXPENDITURES




Insurance





Professional/Consulting ServiC7s and Operating Expenditures

Communications

TOTAL SERVICES AND OTHER OPERATING EXPENDITURES

CAPITAL OUTLAY


Equipment


TOTAL CAPITAL OUTLAY


Debt Service


"'ther Debt Service - Principal

IAL OTHER OUTGO lexcludina Transfers of Indirect Costs)



TOTAL OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

TOTAL EXPENDITURES

C~llfornia Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-b {Rev 06/1012014)

Oblect Codes

5100

5200

5300

5400-5450

5500

5600

5710

5750

5800

5900

'

6200

6400

6500

7438

7439

7350


{Al {Bl IC\

0.00 0.00 0.00

665.00 665.00 0.00

0.00 0.00 0.00

1 030.00 1 030.00 0.00

0.00 0.00 0.00

53711.00 53 711.00 9 626.76

o.'oo 0.00 0.00

29 772.00 29 772.00 1206.961

2 158 665.00 2 158 685.00 316 667.57

500.00 500.00 83.43

2 244 343.00 2 244 343.00 328170.80

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

231254.00 231 254.00 0.00

231 254.00 231 254.00 0.00

4 473 735.00 4473 735.00 889 991.70

Page5


IOI

0.00

865.00

0.00

1 030.00

3 500.00

53 711.00

0.00

29 772.00

2 192 883.00

500.00

2 282 061.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

246 962.00

246 982.00

4 587 247.00

43 69625 0000000 Form 131

%Diff Difference Column (Col B& DJ B&D

!El !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

13 500.00 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

134 218.00 ·1.6%

0.00 0.0%

137 718.00l -1.7%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

115 708.00) -6.8%

(15 708.00l -6.8%

Printed: 12/312014 11:41 AM


Descrintion

INTERFUND TRANSFERS


From: General Fund






OTHER SOURCES/USES

SOURCES

Other Sources


Long.Term Debt Proceeds



fcl TOTAL SOURCES

USES



Id\ TOTAL USES

CONTRIBUTIONS



(el TOTAL CONTRIBUTIONS

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

Califomla Dept of Education SACS Financial Reporting Software· 2014.2.0 File: tundi-b (Rev 06/1012014)




Resource Codes ObH>ct Codes IAI IBI ICI

8916 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8965 0.00 0.00 0.00

8972 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

8980 o:oo 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page6


IOI

0.00

0.00

0.00

0.00

0.00

0.00

o.oo

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

43 69625 0000000 Form 131

%Diff Difference Column I (Col B&D) B&D

IEI IFI

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 (

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11:41 AM


I i;criotion

REVENUES.

1) LCFF Sources

2) Federal Revenue



5\ TOTAL REVENUES

B. EXPENDITURES






6) C~pital Outlay


Costs)


9) TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BE.FORE OTHER FINANCING SOURCES AND USES IAS - B9\


Jnterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions

4\ TOTAL OTHER FINANCING SOURCES/USES

Califomla Dept of Education SACS Financial Reporting Software - 2014.2.0 File: tundi-d (Rev 05/1312014)

Resource Codes

2014-15 First Interim Building Fund



Ob"ect Codes I Al I Bl fCl

8010-8099 0.00 0.00 0.00

8100-8299 0.00 0.00 0.00

8300-8599 0.00 0.00 0.00

8600-8799 550 000.00 550 000.00 196554.00

550000.00 550 000.00 196 554.00

1000-1999 ,•, 0.00 0.00 0.00

2000-2999 5 507.00 5 507.00 1 876.40

3000-3999 2 164.00 2164.00 723.76

4000-4999 1 300.00 1300.00 0.00

5000-5999 9 317.00 '9 317.00 34 583.01

6000-6999 30 000.00 30 000.00 337 862.00

7100-7299,

7400-7499 496 569.00 496 569.00 0.00

7300-7399 0.00 o.oo 0.00

544 857.00 544 857.00 375 025.17

5 143.00 5 143.00 1178471.17\

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00

Page 1


fDl

0.00

0.00

0.00

550 000.00

550 000.00

0.00

5 630.00

2160.00

1 300.00

15 437.00

28 904.00

496 569.00

0.00

550 000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

43 69625 0000000 Form 211

%Diff Difference Column (ColB&D) B&D

fEl IFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1123.00l ~2.2%

4.00 0.2%

0.00 0.0%

16 120.00l -65.7%

1 096.00 3.7%

0.00 0.0%

0.00 0.0%

'

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11:42AM


Descrir:ition

E. NET INCREASE (DECREASE) IN FUND BALANCE IC + D4l





c) As of July 1 - Audiled (F1a + F1b)

d) Other Restalements

e) Adjusted Beginning Balance (f1c + F1d)



Revolving Cash

Stores


All Others

b) Legally Restricted Balance

c) Committed


Other Comrriitments d) Assigned

Other Assignments e) Unassigned/Unapproprialed


Unasslnned/Unannronriated Amount

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05113/2014)

Resource Codes



Board Approved Original Budget Operating Budget Actuals To Dale

Obtoct Codes 'A' 181 IC\

5143.00 5143.00 1178471.17'

9791 1905901.83 1905901.83

9793 0.00 0.00

1905901.83 1905901.83

9795 0.00 0.00

1905901.83 1905901.83

1 911 044.83 1 911 044.83

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 1 911 044.83 1 911 044.83

9789 0.00 0.00

9790 0.00 0.00

Page2


'D'

0.00

1905901.83

0.00

1905901.83

0.00

1905901.83

1905901.83

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1905901.83

0.00

0.00

43 69625 0000000 Form 211

%Diff I Difference Column (Col B&D) B&D

I El I Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/312014 11:42 AM


I 'SCrintion

.;OERAL REVENUE

FEMA



OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other





OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll

Unsecured Roll

Prior Years' Ta>ces

Supplemental Taxes


Parcel Taxes

Other




Sales


Leases and Rentals

Interest


Other Local Revenue




TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 0511312014)

Resource Codes




Obiect Codes !Al I Bl !Cl

8281 0.00 0.00 0.00

8290 0.00 0.00 0.00

0.00 0.00 0.00

8575 0.00 0.00 0.00

8576 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8615 0.00 0.00 0.00

8616 0.00 0.00 0.00

8617 0.00 0.00 0.00

8618 0.00 0.00 0.00

8621 0.00 0.00 0.00

8622 0.00 0.00 0.00

8625 0.00 0.00 0.00

8629 0.00 0.00 0.00

8631 0.00 0.00 0.00

8650 0.00 0.00 0.00

8660 45 000.00 45 000.00 2 050.24

8662 0.00 0.00 0.00

8699 505 000.00 505 000.00 194 503.76

8799 0.00 0.00 0.00

550 000.00 550 000.00 196 554.00

550 000.00 550 000.00 196 554.00

Page3


IDl

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

45 000.00

0.00

505 000.00

0.00

550 000.00

550 000.00

43 69625 0000000 Form 211

%Diff Difference Column (ColB&O) B&D

I El !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/312014 11:42AM


Oescriotion

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS

OAS DI/Medicare/Alternative




OPES, Allocated

OPES, Active Employees



BOOKS AND SUPPLIES








Insurance


Resource Codes





Communications


California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev05/13/2014)




Obiect Codes IAI IBI ICI

2200 0.00 0.00 0.00

2300 0.00 0.00 0.00

2400 5 507.00 5 507.00 1 876.40

2900 0.00 0.00 0.00

5 507.00 5 507.00 1 876.40

3101-3102 0.00 0.00 0.00

3201-3202 648.00 648.00 220.88

3301-3302 421.00 421.00 143.28

3401-3402 988.00 988.00 323.28

3501-3502 3.00 3.00 0.92

3601-3602 104.00 104.00 35.40

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901,3902 0.00 0.00 0.00

2 164.00 2 164.00 723.76

4200 0.00 0.00 0.00

4300 1 300.00 1 300.00 0.00

4400 0.00 0.00 0.00

1 300.00 1 300.00 0.00

5100 0.00 0.00 0.00

5200 800.00 800.00 2 428.25

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600 0.00 0.00 0.00

5710 0.00 0.00 0.00

5750 300.00 300.00 0.00

5800 4 000.00 4 000.00 31 628.09

5900 4 217.00 4 217.00 506.87

9 317.00 9 317.00 34 563.01

Page4


IOI

0.00

0.00

5 630.00

0.00

5630.00

0.00

663.00

431.00

957.00

3.00

106.00

0.00

0.00

0.00

2160.00

0.00

1 300.00

0.00

1 300.00

0.00

3 000.00

0.00

0.00

0.00

0.00

300.00

7 920.00

4 217.00

15 437.00

43 69625 0000000 Form 211

%Diff Difference Column I (Col B&D) B&D

IEI IFI

0.00 0.0%

0.00 0.0%

1123.00\ -2.2%

0.00 0.0%

1123.00\ ·2.2%

0.00 0.0%

115.00 -2.3%

110.00\ ~2.4%

31.00 3.1%

0.00 0.0%

12.00\ ·1.9%

0.00 0.0%

0.00 0.0%

0.00 0.0%

4.00 0.2%

0.00 0.0%

0.00 o.r

0.00 0.0.

0.00 0.0%

0.00 0.0%

12 200.00\ -275.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

13 920.00l -98.0%

0.00 0.0%

(6 120.00\ -65.7%

Printed: 1213/2014 11:42 AM


I ts.crintion

"PITAL OUTLAY

Land

Land Improvements


Books and Media for New School Libraries or Major Expansion of School Libraries

Equipment




Other Transfers Out


Debt Service

Repayment of State School Building Fund Aid • Proceeds from Bonds



Resource Codes

TOTAL OTHER OUTGO iexcludina Transfers of Indirect Costs\

TOTAi EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 0511312014)



Board Approved Original Budget Operating Budget Actuals To Oate

ObiectCodes fAl fBl {Cl

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 30 000.00 30 000.00 337 862.00

6300 0.00 0.00 0.00

6400 0.00 0.00 0.00

6500 0.00 0.00 0.00

30 000.00 30 000.00 337 862.00

7299 0.00 0.00 0.00

7435 0.00 0.00 0.00

7438 26 024.00 26 024.00 0.00

7439 470 545.00 470 545.00 0.00

496 569.00 496 569.00 0.00

544 857.00 544 857.00 375 025.17

Pages


{Ol

0.00

0.00

28 904.00

0.00

0.00

0.00

28 904.00

0.00

0.00

26 024.00

470 545.00

496 569.00

550 000.00

43 69625 0000000 Form 211

%Diff Difference Column (Col B&D) B&D

{El I Fl

0.00 0.0%

0.00 0.0%

1 096.00 3.7%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1 096.00 3.7%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:42 AM


Oescrintion

INTERFUND TRANSFERS



la\ TOTAL INTERFUND TRANSFERS IN






OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds

Proceeds from Sale/Lease~ Purchase of Land/Buildings

Other s·ources County School Building Aid


Long~ Term Debt Proceeds

Proceeds from Certificates of Participation




lclTOTAL SOURCES

USES



ldl TOTAL USES

CONTRIBUTIONS



!el TOTAL CONTRIBUTIONS

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

California Dept of Education SACS Financial Reporting Software· 2014.2.0 File: fundi~ (Rev 05/13/2014)

Resource Codes




Obiect Codes !Al !Bl !Cl

8919 0.00 0.00 0.00

0.00 0.00 0.00

7613 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8951 0.00 0.00 0.00

8953 0.00 0.00 0.00

8961 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00. 0.00

8980 0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page6


!Dl

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

o.oo

0.00

43 69625 0000000 Form 211

%Diff I Difference Column (ColB&D) B&D

I El !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 o.r

0.00 O.L.

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11:42 AM


I scriotion

. REVENUES

1) LCFF Sources

2) Federal Revenue



Sl TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay

7) Olher Outgo (excluding Transfers of Indirect

Costs)



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - 891


J lnterfund Transfers a) Transfers In

·b) Transfers Out


b) Uses

3) Contributions


Ca11fornia Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 05/13/2014)

Resource Codes

2014-15 First Interim Capital Facilities Fund



Obiect Codes !Al !Bl 1c1

8010-8099 0.00 0.00 0.00

8100-8299 0.00 0.00 0.00

8300-8599 0.00 0.00 0.00

8600-8799 8610.00 8 610.00 11 359.76

8 610.00 8 610.00 11 359.76

1000-1999 0.00 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 0.00 0.00

5000-5999 11 445.00 11445.00 0.00

6000-6999 0.00 0.00 0.00

7100-7299, 7400-7499 0.00 0.00 0.00

7300-7399 0.00 0.00 0.00

11 445.00 11 445.00 0.00

12 835.001 12 835.00\ 11 359.76

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 o.oo

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

0.00 0.00 0.00

Page1


COi

0.00

0.00

0.00

8 610.00

8 610.00

0.00

0.00

0.00

0.00

11445.00

0.00

0.00

o.cio

11 445.00

12 835.00

0.00

0.00

0.00

0.00

0.00

0.00

43 69625 0000000 Form 251

%Dlff DifferSnce Column (ColB&D) B&D

/El IFI

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%i

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

b.00 o:o0/o

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11:43AM


Descriotlon


BALANCE IC + D4l



a) As of July 1 - Un~udited


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





Revolving Cash

Stores


All Others


c) Committed


Other Commitments d) Assigned

Other Assignments e) Unassigned/Unappropriated


Unassianed/Unaooroariated Amount

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05113/2014)

Resource Codes




Qb;ect Codes IA\ 181 IC\

12 835.001 12 835.00' 11 359.76

9791 480 917.03 480 917.03

9793 0.00 0.00

480 917.03 480 917.03

9795 0.00 0.00

480 917.03 480 917.03

478 082.03 478 082.03

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 478 082.03 478 082.03

9789 0.00 0.00

9790 0.00 0.00

Page2


ID\

12 835.001

480 917.03

0.00

480917.03

0.00

480 917.03

478 082.03

0.00

0.00

0.00

0.00

0.00

0.00

0.00

478 082.03

0.00

0.00

43 69625 0000000 Form 251

%Diff I Difference Column (Col B & D) B&D

I El fFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11 :43 AM


I scriotlon

fHER STATE REVENUE

Tax Relief Subventions Restncted Levies - Other





OTHER LOCAL REVENUE



Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes


Parcel Taxes

Other

Community Redevelopment Funds Not Subject to LCFF Deduction


Sales


Interest

1et Increase (Decrease) in the Fair Value of Investments

Fees and Contracts


Other Local Revenue




TOTAL REVENUES

Califomla Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/1312014)

Resource Codes





8575 0.00 0.00 0.00

8576 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8615 0.00 0.00 0.00

8616 0.00 0.00 0.00

8617 0.00 0.00 0.00

8618 0.00 0.00 0.00

8621 0.00 0.00 0.00

8622 0.00 0.00 0.00

8625 0.00 0.00 0.00

8629 0.00 0.00 0.00

8631 0.00 0.00 0.00

8660 2 110.00 2110.00 515.93

8662 0.00 0.00 0.00

8681 6 500.00 6 500.00 10 843.83

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

8610.00 8 610.00 11 359.76

8 610.00 8 610.00 11 359.76

Page3


IOI

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

2110.00

0.00

6500.00

0.00

0.00

8 610.00

8 610.00

43 69625 0000000 Form 251


!El {Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11:43 AM


Descriotion




(;:LASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS





OPEB, Allocated




BOOKS AND SUPPLIES

Approved Text books and Core Curricula Materials








Insurance


Resource Codes



Transfers of Direct Costs~ lnterfund


Communications


California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014)




ObiectCodes IA\ IBI ICl

1900 0.00 0.00 0.00

0.00 0.00 0.00

2200 0.00 0.00 0.00

2300 0.00 0.00 0.00

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

0.00 0.00 0.00

3101-3102 0.00 0.00 0.00

3201-3202 0.00 0.00 0.00

3301-3302 0.00 0.00 ' 0.00

3401-3402 0.00 0.00 0.00

3501-3502 0.00 0.00 0.00

3601-3602 0.00 0.00 0.00

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 0.00

0.00 0.00 0.00

4100 0.00 0.00 0.00

4200 0.00 0.00 0.00

4300 0.00 0.00 0.00

4400 0.00 0.00 0.00

0.00 0.00 0.00

5100 0.00 0.00 0.00

5200 0.00 0.00 0.00

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600 0.00 0.00 0.00

5710 0.00 0.00 0.00

5750 0.00 0.00 0.00

5800 11445.00 11 445.00 0.00

5900 0.00 0.00 0.00

11445.00 11445.00 0.00

Page4


ID\

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

o.oo

0.00

11445.00

0.00

11 445.00

43 69625 0000000 Form 251

% Diff I Difference Column (Col B & D) B&D

IE\ IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 o.r

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

000 0.0°/o

Printed: 1213/2014 11:43AM


I scrinflon

APITAL OUTLAY

Land

Land Improvements



Equipment


TOTAL CAPITALOUTLAY


Other Transfers Out


Debt Service



Resource Codes

TOTAL OTHER OUTGO lexcludina Transfers of Indirect Costs\

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi--d (Rev 05/1312014)





6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 0.00 0.00 0.00

6300 0.00 0.00 0.00

6400 0.00 0.00 0.00

6500 0.00 0.00 0.00

0.00 0.00 0.00

-7299 0.00 0.00 0.00

7438 0.00 0.00 0.00

7439 0.00 0.00 0.00

0.00 0.00 0.00

11 445.00 11 445.00 0.00

Page5


(Ol

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

11 445.00

43 69625 0000000 Form 251


!El (fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:43 AM


OescriDtion

INTERFUND TRANSFERS



fal TOTAL INTER FUND TRANSFERS IN






OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease~ Purchase of Land/Buildings

Other Sources

Transfers from Funds of Lapsed/Reor,ganized LEAs






(cl TOTAL SOURCES

USES



Id\ TOTAL USES

CONTRIBUTIONS



le\ TOTAL CONTRIBUTIONS

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

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 0511312014}

Resource Codes




Obiect Codes IAI !Bl IC\

8919 0.00 0.00 0.00

0.00 0.00 0.00

7613 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8953 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

8980 0.00 ·. 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page a


ID\

0.00

0.00

0.00

0.00

0.00

I

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

43 69625 0000000 Form 251

%Diff

I Difference Column (Col B & D) B&D

!El !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 o.r·

0.00 O.v

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed·. 12/3/2014 11:43 AM


I <SCrintion

rtEVENUES

1) LCFF Sources

2) Federal Revenue



51 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)


91 TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IAS - B9l


1 lnterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions

4\ TOTAL OTHER FINANCING SnURCES/USES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/13/2014)

Resource Codes

2014-15 First Interim County School Facilities Fund



Obiect Codes !Al 181 /Cl

8010-8099 0.00 0.00 0.00

8100-8299 0.00 0.00 0.00

8300-8599 0.00 0.00 0.00

8600-8799 284.00 284.00 0.17

284.00 284.00 0.17

1000-1999 0.00. 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 0.00 0.00

5000-5999 0.00 0.00 0.00

6000-6999 0.00 0.00 0.00

7100-7299,

7400-7499 0.00 0.00 0.00

7300-7399 0.00 0.00 0.00

0.00 0.00 0.00

284.00 284.00 0.17

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 o.oo. 0.00

0.00 0.00 0.00

Page 1


IQ\

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

43 69625 0000000 Form 351


CEI CFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

1284.00I -100.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

b.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11:44 AM


Descriotion


BALANCE IC + D4l










Revolving Cash

Stores


All Others


c) Committed


Other Commitments

d) Assigned




California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundl-d (Rev 05113!2014)

Resource Codes




Ob"ect Codes IA\ I Bl IC\

284.00 284.00 0.17

9791 10.14\ 10.14

9793 0.00 0.00

10.14\ (0.14)

9795 0.00 0.00

(0.14 (0.14)

283.86 283.86

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 283.86 283.86

9750 0.00 0.00

9760 0.00 0.00

9780 0.00 0.00

9789 0.00 0.00

9790 0.00 0.00

Page2


ID\

0.00

10.14\

0.00

(0.14\

0.00

(0.14'

(0.14'

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

10.14\

43 69625 0000000 Form 351

%Diff

I Difference Column (Col B& D) B&D

IEI '"'

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/312014 11:44AM


I •scriotion

-"DERAL REVENUE



OTHER STATE REVENUE

School Facilities Apporlionments




OTHER LOCAL REVENUE

Sales

Sale of EquipmenUSupplies

Leases and Rentals

Interest


Other Local Revenue




TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software· 2014.2.0 File: fundi-d (Rev 05/13/2014)

Resource Codes




Obiect Codes CAI CBI CCI

8290 0.00 0.00 0.00

0.00 0.00 0.00

8545 0.00 0.00 0.00

8587 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8631 0.00 0.00 0.00

8650 0.00 0.00 0.00

8660 284.00 284.00 0.17

8662 0.00 0.00 0.00

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

284.00 284.00 0.17

284.00 284.00 0.17

Page 3


CD)

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

43 69625 0000000 Form 351

%Dlff Difference Column (Col B& D) B&D

CEl CFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1284.00\ -100.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1284.00l -100.0%

Printed: 12/312014 11:44 AM


Descriotion

CLASSIFIED SALARIES


Classified Supervisors1 and Administrators' Salaries




EMPLOYEE BENEFITS

STRS

PERS





OPEB, Allocated




BOOKS AND SUPPLIES








Insurance


Resource Codes





Communications


Catifomia Dept of Education SACS Financial Reporting Software~ 2014.2.0 File: fundi~d (Rev 05/1312014)




Oblect Codes (Al I Bl I Cl

2200 0.00 0.00 0.00

2300 0.00 0.00 o.oo

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

0.00 0.00 0.00

3101-3102 0.00 0.00 0.00

3201-3202 0.00 0.00 0.00

3301'3302 0.00 0.00 0.00

3401-3402 0.00 0.00 0.00

3501-3502 0.00 0.00 0.00

3601-3602 0.00 0.00 0.00

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 0.00

0.00 0.00 0.00

4200 0.00 0.00 0.00

4300 0.00 0.00 0.00

4400 0.00 0.00 0.00

0.00 0.00 0.00

5100 0.00 0.00 0.00

5200 0.00 0.00 0.00

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600 0.00 0.00 0.00

5710 0.00 0.00 0.00

5750 0.00 0.00 0.00

5800 0.00 0.00 0.00

5900 0.00 0.00 0.00

0.00 0.00 0.00

Page4


IOI

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

43 69625 0000000 Form 351

%Diff

I Difference Column (Col B&D) B&D

I El (Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 o.r

0.00 0.0'"

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:44 AM


l -scriotion·

,,PIT AL OUTLAY

Land

Land Improvements



Equipment




Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools

To County Offices

ToJPAs


Debt Service



Resource Codes

TOTAL OTHER OUTGO (excludina Transfers of Indirect Costsl

T()TAL EXPENDITURES

Californfa Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d {Rev 05/1312014)




Obiecl Codes I Al IBl I Cl

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 0.00 0.00 0.00

6300 0.00 0.00 0.00

6400 0.00 0.00 0.00

6500 0.00 0.00 0.00

0.00 0.00 0.00

7211 0.00 0.00 0.00

7212 0.00 0.00 0.00

7213 0.00 0.00 0.00

7299 0.00 0.00 0.00

7436 0.00 0.00 0.00

7439 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page 5


IOI

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

43 69625 0000000 Form 351

%Diff Difference Column (Col B&D) B&D

I El !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11:44 AM


Descriction

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund

From: All Other Funds


(a\ TOTAL INTERFUND TRANSFERS IN






OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease~


Other Sources







lcl TOTAL SOURCES

USES


td\ iOTAL USES

CONTRIBUTIONS



(el TOTAL CONTRIBUTIONS


California Dept of Education SACS Financial Reporting Software~ 2014.2.0 File: fundi~d (Rev 05/13/2014)

Resource Codes




Ob'ect Codes /Al 181 IC\

8913 0.00 0.00 0.00

8919 0.00 0.00 0.00

0.00 0.00 0.00

7613 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8953 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

0.00 0.00 0.00

8980 0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page6


101

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

o.oo

0.00

0.00

0.00

43 69625 0000000 Form 351

%0jff


IE) I Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 o.r

0.00 0.0.

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11:44 AM


I iscrintion

. REVENUES

1) LCFF Sources

2) Federal Revenue



51 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)


9l TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES !AS - B9l


1 Jnterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software· 2014.2.0 File: fundi-d (Rev 05/13/2014)

Resource Codes

2014-15 First Interim Special Reserve Fund for Capital Outlay Projects



Ob"'ct Codes IAI IBI ICI

8010-8099 0.00 0.00 0.00

8100-8299 0.00 0.00 0.00

8300-8599 0.00 0.00 0.00

8600-8799 370 000.00 370000.00 769 794.29

370 000.00 370 000.00 769794.29

1000-1999 d.00 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 0.00 0.00

5000-5999 0.00 0.00 26 817.00

6000-6999 0.00 0.00 85 015.54

7100-7299, 7400-7499 109 403.00 109 403.00 109 403.65

7300-7399 0.00 0.00 0.00

109403.00 109 403.00 221 236.19

260 597.00 260 597.00 548 558.10

8900-8929 100 000.00 100 ODO.OD 0.00

7600-7629 656 878.00 656878.00 261 000.00

8930-8979 a.ob 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 0.00 0.00

1556 878.00I 1556 878.00 1281 000.00I

Page 1


IOI

0.00

0.00

0.00

1320 000.00

1320000.00

0.00

0.00

0.00

.o.oo

0.00

125 880.00

109 403.00

0.00

235 283.00

1084717.00

100000.00

1153 996.00

0.00

0.00

0.00

11 053 996.00l

43 69625 0000000 Form 401

%Diff' Difference Column (Col B & D) B&D

IEI IFI · .

0.00 0.0%

0.00 0.0%

0.00 0.0%

950 000.00 256.8%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

1125 880.001 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

(497 118.00I -75.7%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:45AM


Descriotion


BALANCE IC + D4l










Revolving Cash

Stores


All Others


c) Committed







Resource Codes




Obiect Codes I Al I Bl I Cl

1296 281.00\ 1296 281.00\ 287 558.10

9791 22 342 357. 78 22 342 357. 78

9793 0.00 0.00

22 342 357.78 22 342 357. 78

9795 0.00 0.00

22 342 357.78 22 342 357.78

22 046 076. 78 22 046 076.78

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 22 046 076. 78 22 046 076.78

9789 0.00 0.00

9790 0.00 0.00

Page2


IDl

30 721.00

22 342 357.78

0.00

22 342 357. 78

0.00

22 342 357. 78

22 373 078.78

0.00

0.00

0.00

0.00

0.00

0.00

0.00

22 373 078.78

0.00

0.00

43 69625 0000000 Form 401

%Diff I Difference Column (Col B& DJ B&D

I El I Fl

' 0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:45AM


I ·scrlotion

~DERAL REVENUE

FEMA



OTHER STATE REVENUE





OTHER LOCAL REVENUE




Sales


Leases and Rentals

Interest


Other Local Revenue




'AL REVENUES

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundl-d {Rev 05/1312014)

Resource Codes

6230

All Other




Obiect Codes CAI IBI ICI

8281 0.00 0.00 0.00

8290 0.00 0.00 0.00

0.00 0.00 0.00

8587 0.00 0.00 0.00

8590 0.00 0.00 0.00

8590 0.00 0.00 0.00

0.00 0.00 0.00

8625 0.00 0.00 0.00

8631 0.00 0.00 0.00

8650 0.00 0.00 0.00

8660 140 000.00 140 000.00 23 836.74

8662 0.00 0.00 0.00

8699 230 000.00 230 000.00 745 957.55

8799 0.00 0.00 0.00

370 000.00 370 000.00 769 794.29

370 000.00 370 000.00 769 794.29

Page 3


IOI

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

90 000.00

0.00

1230000.00

0.00

1320000.00

1320000.00

43 69625 0000000 Form 401

%Dlff Difference Column (Col B& D) B&D

I El IFI

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

150 000.00) -35.7%

0.00 0.0%

1000000.00 434.8%

0.00 0.0%

950 000.00 256.8%

Printed: 121312014 11.45AM


Oescrintion

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS

PERS





OPEB, Allocated

' OPEB. Active Employees



BOOKS AND SUPPLIES








Insurance


Resource Codes



Transfers of Direct Costs~ lnterfund


Communications






Obfect Codes !Al !Bl !Cl

2200 0.00 0.00 0.00

2300 0.00 0.00 0.00

2400 0.00 0.00 0.00

2900 0.00 0.00 0.00

0.00 0.00 0.00

3101-3102 0.00 0.00 0.00

3201-3202 0.00 0.00 0.00

3301-3302 0.00 0.00 0.00

3401-3402 0.00 0.00 0.00

3501-3502 0.00 0.00 0.00

3601-3602 0.00 0.00 0.00

3701-3702 0.00 0.00 0.00

3751-3752 0.00 0.00 0.00

3901-3902 0.00 0.00 0.00

0.00 0.00 0.00

4200 0.00 0.00 0.00

4300 0.00 0.00 0.00

4400 0.00 0.00 0.00

0.00 0.00 0.00

5100 0.00 0.00 0.00

5200 0.00 0.00 0.00

5400-5450 0.00 0.00 0.00

5500 0.00 0.00 0.00

5600 0.00 0.00 0.00

5710 0.00 0.00 0.00

5750 0.00 0.00 0.00

5800 0.00 0.00 26 817.00

5900 0.00 0.00 0.00

0.00 0.00 26 817.00

Page4


!Ol

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

43 69625 0000000 Form 401

%0iff

I Difference Column (Col B & D) B&D

!El IF)

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 o.r

0.00 0.0.

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:45 AM


I c;criotion

.,PITAL OUTLAY

Land

Land Improvements


Books and Media for New School Libraries or Major Expansion ol School Libraries

Equipment




Other Transfers Out

Transfers of Pass~Through Revenues


To County Offices

ToJPAs


Debt Service


Other Debt Service • Principal

Resource Codes

TOTAL OTHER OUTGO lexcludina Transfers of Indirect Costs)

TOTAL EXPENDITURES

Catifomla Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-d (Rev 05/1312014)




Obiect Codes IAI IBI ICI

6100 0.00 0.00 0.00

6170 0.00 0.00 0.00

6200 0.00 0.00 61 383.34

6300 0.00 0.00 0.00

6400 ·0.00 0.00 23 632.20

6500 0.00 0.00 0.00

0.00 0.00 85 015.54

7211 0.00 0.00 0.00

7212 0.00 0.00 0.00

7213 0.00 0.00 0.00

7299 0.00 0.00 0.00

7438 1767.00 1 767.00 1767.65

7439 107 636.00 107 636.00 107 636.00

109 403.00 109403.00 109 403.65

109 403.00 109 403.00 221 236.19

Pages


ID!

0.00

0.00

125 880.00

0.00

0.00

0.00

125 880.00

0.00

0.00

0.00

0.00

1 767.00

107636.00

109 403.00

235 283.00

43 69625 0000000 Form 401

%Diff Difference Column (ColB & D) B&D

IEI IFI

0.00 0.0%

0.00 0.0%

1125 880.00\ New

0.00 0.0%

0.00 0.0%

0.00 0.0%

(125 880.001 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11:45AM


Oescriotion

INTERFUND TRANSFERS


From: General Fund/CSSF




To: General Fund/CSSF



Other Authorized lnteffund Transfers Out


OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease-Purchase of Land/Buildings

Other Sources







lclTOTAL SOURCES

USES



(dlTOTAL USES

CONTRIBUTIONS





California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 05/1312014)

Resource Codes




Obiect Codes fAI !Bl fCl

8912 100 000.00 100 000.00 0.00

8919 0.00 0.00 0.00

100 000.00 100000.00 0.00

7612 656 878.00 656 878.00 0.00

7613 0.00 0.00 0.00

7619 0.00 0.00 261 000.00

656878.00 656 878.00 261 000.00

8953 0.00 0.00 0.00

8965 0.00 0.00 0.00

8971 0.00 0.00 0.00

8972 0.00 0.00 0.00

8973 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7699 0.00 0.00 0.00

0.00 0.00 0.00

8980 0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

(556,878.00) (556,878.00) (261,000.00)

Page6


ID\

100000.00

0.00

100 000.00

852 996.00

0.00

301 000.00

1153 996.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

o.oo

0.00

0.00

0.00

(1,053,996.00)

43 69625 0000000 Form 401

%Diff I Difference Column (Col B& D) B&D

IE) !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

(196 118.001 -29.9%

0.00 0.0%

(301 000.00l New

(497 118.00l -75.7%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.'

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11:45 AM


I ir;criotion

~VENUES

1) LCFF Sources

2) Federal Revenue



51 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - B9l


lnterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions

4\ TOTAL OTHER FINANCING SOURCER/USES


Resource Codes

2014-15 First Interim Bond Interest and Redemption Fund



Obiect Codes IAl I Bl I Cl

8010.,8099 0.00 0.00 0.00 I

8100-8299 0.00 0.00 40194.00

8300-8599 51 013.00 51 013.00 0.00

8600-8799 5315982.00 5 315 962.00 213 778.97

5 366975.00 5 366 975.00 253 972.97

1000-1999 0.00 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 0.00 0.00

5000-5999 0.00 0.00 0.00

6000-6999 0.00 0.00 0.00

7100-7299,

7400-7499 6 011 893.00 6 011 893.00 4 382 858.75

7300-7399 0.00 0.00 0.00

6 011 893.00 6 011 893.00 4 382 858.75

(644 918.00 (644 918.00l (4 128 885.78\

8900-8929 0.00 0.00 261 000.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 o.oo. 0.00 0.00

0.00 0.00 261 000.00

Page 1


ID\

0.00

0.00

51 013.00

5 315 962.00

5 366 975.00

0.00

0.00

0.00

0.00

0.00

0.00

6 011 893.00

0.00

6 011 893.00

1644 918.00\

261 000.00

0.00

0.00

0.00

0.00

261 000.00

43 69625 0000000 Form 511


/El IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

o.oo· 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

261 000.00 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:45 AM


Descriotion


BALANCE IC + D4l





c) As of July 1 - Audited (F1a + F1 b)





a) Nonspendable

Revolving Cash

Stores


All Others


c) Committed





Unassianed/Unaaoronriated Amount


Resource Codes




Obiect Codes IA\ I Bl IC\

1644 918.0Q\ 1644 918.00\ 13 867 885. 78\

9791 4 533 514.86 4 533 514.66

9793 0.00 0.00

4 533 514.86 4 533 514.86

9795 0.00 0.00

4 533 514.86 4 533 514.86

3 888 596.86 3 888 596.86

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 2 087.49 2 087.49

9750 0.00 0.00

9760 0.00 0.00

9780 3 886 509.37 ·3 886 509.37

9789 0.00 0.00

9790 0.00 0.00

Page2


IDl

1383 918.00\

4 533 514.86

0.00

4 533 514.66

0.00

4 533 514.66

4149 596.86

0.00

0.00

0.00

0.00

2 087.49

0.00

0.00

4147 509.37

0.00

0.00

43 69625 0000000 Form 511


IE\ IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:45 AM


I 'scriotion

.:DERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies

Secured Roll

Unsecured Rall

Prior Years' Taxes

Supplemental Taxes


Interest


Other Local Revenue



JTAL OTHER LOCAL REVENUE

TOTAL REVENUES


Debt Service

Bond Redemptions

Bond Interest and Other Service Charges



Resource Codes

TOTAL OTHER OUTGO lexcludina Transfers of Indirect Costs)

TOTAL EXPENDITURES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 Fiie: fundJ-d (Rev 05/1312014)




ObiectCodes !Al I Bl CCI

8290 0.00 0.00 40194.00

0.00 0.00 40 194.00

8571 51 013.00 51 013.00 0.00

8572 0.00 0.00 0.00

51 013.00 51 013.00 0.00

8611 4 990 113.00 4 990 113.00 0.00

8612 283 754.00 283 754.00 223331.76

8613 0.00 0.00 0.00

8614 22 095.00 22 095.00 19 552.79\

8629 0.00 0.00 0.00

8660 20 000.00 20 DOD.DO 0.00

8662 0.00 0.00 0.00

8699 0.00 0.00 0.00

8799 0.00 0.00 0.00

5 315 962.00 5 315 962.00 213 778.97

5 366 975.00 5 366 975.00 253 972.97

7433 3100 ODO.DO 3100 000.00 2 910 000.00

7434 1 946166.00 1 946166.00 1432664.75

7438 965 727.00 965 727.00 40 194.00

7439 0.00 0.00 0.00

6011 893.00 6 011893.00 4 382 858.75

6 011 893.00 6 011 893.00 4 382 856.75

Page3


{0}

0.00

0.00

51 013.00

0.00

51 013.00

4990113.00

283 754.00

0.00

22 095.00

0.00

20000.00

0.00

0.00

0.00

5 315 962.00

5366975.00

3100 000.00

1946166.00

965727.00

0.00

6 011 893.00

6 011 893.00

43 69625 0000000 Form 511

%Diff Difference Column (ColB&O) B&D

I El !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

.

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11:45 AM


Descrintion

INTERFUND TRANSFERS



la\ TOTAL INTERFUNO TRANSFERS IN


To: General Fund


!bl TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Other Sources



fcl TOTAL SOURCES

USES



fdl TOTAL USES

CONTRIBUTIONS






Resource Codes




Obiect Codes IA\ !Bl IC)

8919 0.00 0.00 261 000.00

0.00 0.00 261 000.00

7614 0.00 0.00 0.00

7619 0.00 0.00 0.00

0.00 0.00 0.00

8965 0.00 0.00 0.00

8979 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

7899 0.00 0.00 0.00

0.00 0.00 0.00

8980 0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 261,000.00

Page4


IOI

261 000.00

261 000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

261,000.00

43 69625 0000000 Form 511

%Djff

I Difference Column {Col B& D) B&D

IE) IF\

261 000.00 New

261 000.00 New

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:45 AM


I r;criotion

.REVENUES

1) LCFF Sources

2) Federal Revenue



51 TOTAL REVENUES

B. EXPENDITURES






6) Capital Outlay


Costs)


91 TOTAL EXPENDITURES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES IA5 - B91


) lnterfund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-d (Rev 05/13/2014)

Resource Codes

2014-15 First Interim Tax Override Fund



Obiect Codes IA\ IB\ IC\

8010-8099 Q.00 I· 0.00 0.00

8100-8299 0.00 0.00 0.00

8300-8599 0.00 0.00 0.00

8600-8799 0.00 0.00 11.581

0.00 0.00 11.58' ·.

1000-1999 0.00 0.00 0.00

2000-2999 0.00 0.00 0.00

3000-3999 0.00 0.00 0.00

4000-4999 0.00 ·0.00 o:oo

5000-5999 0.00 0.00 0.00

6000-6999 0.00 0.00 0.00

7100-7299,

7400-7499 0.00 0.00 0.00

7300-7399 0.00 0.00 .o.oo

0.00 0.00 0.00

0.00 0.00 11.58

8900-8929 0.00 0.00 0.00

7600-7629 0.00 0.00 0.00

8930-8979 0.00 0.00 0.00

7630-7699 0.00 0.00 0.00

8980-8999 0.00 .· 0.00 0.00

0.00 0.00 0.00

Page 1


'0'

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

43 69625 0000000 Form 531

%0iff Difference Column (ColB&D) B&D

IE\ !Fl

o.oo' 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0% .· 0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed; 12/3/2014 11:46AM


Descriotlon

E. NET INCREASE (DECREASE) IN FUND.

BALANCE IC + D41










a) Nonspendable

Revolving Cash

Stores


All Others


c) Committed





Unassinned/Unannronriated Amount

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File·. fundi-d (Rev 0511312014)

Resource Codes




Obiect Codes IA\ IB\ IC\

0.00 0.00 11.58\

9791 8 060.26 8 060.26

9793 0.00 0.00

8 060.26 8 060.26

9795 0.00 0.00

8 060.26 8060.26

8 060.26 8 060.26

9711 0.00 0.00

9712 0.00 0.00

9713 0.00 0.00

9719 0.00 0.00

9740 0.00 0.00

9750 0.00 0.00

9760 0.00 0.00

9780 8 060.26 8 060.26

9789 0.00 0.00

9790 0.00 0.00

Page2


101

0.00

8 060.26

0.00

8060.26

0.00

8 060.26

8 060.26

0.00

0.00

0.00

0.00

0.00

o.oo

0.00

8 060.26

0.00

0.00

43 69625 0000000 Form 531

%Diff

I Difference Column (ColB& D) B&D

IE\ IFI

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11.46 AM


I scriotion

.cDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies

Secured Roll

Unsecured Roll

Prior Years' Taxes

Supplemental Taxes

Non-Ad Valorem Taxes Parcel Taxes

Penalties and Interest from Delinquent

Non-LCFF Taxes

Interest


Other Local Revenue


. 0TAL OTHER LOCAL REVENUE

TOTAL REVENUES


Debi Service

State School Building Repayment

Payments to Original District

for Acquisition of Property



Resource Codes

TOTAL OTHER OUTGO texcludina Transfers of Indirect Costsl

TOTAL EXPENDITURES

California Dept of Education SACS Financlal Reporting Software - 2014.2.0 File: fundl-d (Rev 05/13/2014)




Obk>ctCodes fAJ fBJ rc1

8290 0.00 0.00 0.00

0.00 0.00 0.00

8571 0.00 0.00 0.00

8572 0.00 0.00 0.00

0.00 0.00 0.00

8611 0.00 0.00 0.00

8612 0.00 0.00 0.00

8613 0.00 0.00 0.00

8614 0.00 0.00 (1.581

8621 0.00 0.00 0.00

8629 0.00 0.00 0.00

8660 0.00 0.00 0.00

8662 0.00 0.00 0.00

8699 0.00 0.00 0.00

0.00 0.00 f1.581

0.00 0.00 (1.58)

7432 0.00 0.00 0.00

7436 0.00 0.00 0.00

7438 0.00 0.00 o:oo

7439 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page3

Projecte9 Year Totals

(D)

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

43 69625 0000000 Form 531


!El fFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/3/2014 11:46AM


Descriation

INTERFUND TRANSFERS






{bl TOTAL INTERFUND TRANSFERS OUT

OTHER SOURCES/USES

SOURCES

Other Sources County School Building Aid


lcl TOTAL SOURCES

USES


ldl TOTAL USES

CONTRIBUTIONS



(e) TOTAL CONTRIBUTIONS

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

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fUndi-d (Rev 05113/2014)

Resource Codes




Ob· ect Codes IAI I Bl ICI

8919 0.00 0.00 0.00

0.00 0.00 0.00

'

7619 0.00 0.00 0.00

0.00 0.00 0.00

8961 0.00 0.00 0.00

8965 0.00 0.00 0.00

0.00 0.00 0.00

7651 0.00 0.00 0.00

0.00 0.00 0.00

8980 0.00 0.00 0.00

8990 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Page4


IDl

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

43 69625 0000000 Form 531

%Diff


I El I Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.'

0.00 0.0%

Printed: 121312014 11:46 AM


I "scrlntion

.. REVENUES

1) LCFF Sources

2) Federal Revenue



51 TOTAL REVENUES

B.EXPENSES





5) Services and Other Operating Expenses

6) Depreciation


Costs)


91 TOTAL EXPENSES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES IAS - B91


) lnterfund Transfers a) Transfers In

b) Transf~rs Out


b) Uses

3) Contributions


California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-e {Rev 05122/2014)

Resource Codes

2014-15 First Interim Other Enterprise Fund

Revenues, Expenses and Changesin Net Position


Obiect Codes IAI IBI

8010-8099 0.00 0.00

8100-8299 0.00 0.00

8300-8599 0.00 . 0.00

8600-8799 1067998.00 1067998.00

1067998.00 1067998.00

1000-1999 40 655.00 40 655.00

2000-2999 435382.00 435 382.00

3000-3999 169 494.00 169 494.00

4000-4999 48 700.00 48 700.00

5000-5999 110 059.00 110 059.00

6000-6999 0.00 0.00

7100-7299,

.7400-7499 0.00 0.00

7300-7399 o:oo 0.00

804 290.00 804 290.00

263 708.00 263 708.00

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699 0.00 0.00

8980-8999 o.oo 0.00

0.00 0.00

Page 1


fCl fDl

o.oo 0.00

0.00 0.00

0.00 0.00

291 931.65 1 069618.00

291 931.65 1069618.00

13 258.68 39 776.00

155 869.72 425 413.00

50 634.75 170 806.00

23137.06 52 700.00

12 211.58 170 059.00

0.00 0.00

0.00 0.00

0.00 0.00

255111.79 858 754.00

36 819.86 210 864.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

43 69625 0000000 Form 631


fEI fFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

1 620.00 0.2%

879.00 2.2%

9 969.00 2.3%

11 312.001 -0.8%

(4 000.00) -8.2%

(60 000.001 -54.5%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

.

Printed: 12/3/2014 11:46 AM


Descriotion

E. NET INCREASE (DECREASE) IN NET POSITION re + D4l

F. NET POSITION

1) Beginning Net Position



c) As of July 1 -Audited (F1a + F1b}

d} Other Restatements

e} Adjusted Beginning Net Position (F1c + F1d}

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

Components of Ending Net Position

a) Net Investment in Capital Assets

b) Restricted Net Position

c\ Unrestricted Net Position

California Dept of Education SACS Financlal Reporting Software - 2014.2.0 File: fundi-e (Rev 0512212014)

Resource Codes


Revenues, Expenses and Changes in Net Position


Obiect Codes fAI fBl

263 708.00 263 708.00

9791 745 654.61 745 654.61

9793 0.00 0.00

745654.61 745 654.61

9795 0.00 0.00

745 654.61 745 654.61

1009362.61 1009362.61

9796 0.00 0.00

9797 0.00 0.00

9790 1009362.61 1009362.61

Page2


I Cl lDl

36 819.86 210 864.00

745 654.61

0.00

745 654.61

0.00

745 654.61

956 518.61

0.00

0.00

956 518.61

43 69625 0000000 Form 631


lEl !Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed; 12/3/2014 11:46 AM

Oak Grove Elementary Santa Clara County ·

I 'licrioiion

. HER LOCAL REVENUE

Sales

All Other Sales

Leases and Rentals

Interest


Fees and Contracts


Other Local Revenue



TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software· 2014.2.0 File: fundi~ (Rev 0512212014)

Resource Codes




Ob"'ctCodes IA\ IS\

6639 0.00 0.00

8650 0.00 0.00

8660 0.00 0.00

8662 0.00 0.00

8689 1067998.00 1067998.00

8699 0.00 0.00

1067998.00 1 067998.00

1067998.00 1 067998.00

Page3


IC\ 10\

0.00 0.00

0.00 0.00

860.29 3 000.00

0.00 0.00

290 902.64 1 066618.00

168.72 0.00

291 931.65 1069618.00

291 931.65 1069818.00

43 69625 0000000 Form 631

%Dlff Difference Column (Col B&D) B&D

!El !Fl

0.00 0.0%

0.00 0.0%

3 000.00 New

0.00 0.0%

(1 380.00' -0.1%

0.00 0.0%

1 620.00 0.2%

Printed: 1213/2014 11:46 AM


Oescriotion







CLASSIFIED SALARIES







EMPLOYEE BENEFITS

STRS

PERS

OASDUMedicare/Alternative




OPES, Allocated




BOOKS AND SUPPLIES





Food


SERVICES AND OTHER OPERATING EXPENSES




Insurance


Resource Codes





Communications

TOTAL SERVICES AND OTHER OPERATING EXPENSES

California Dept of Education SACS FJnancial Reporting Software - 2014.2.0 Fite: fundi-e (Rev 0512212014)




Obiect Codes I Al 181

1100 0.00 0.00

1200 0.00 0.00

1300 40655.00 40655.00

1900 0.00 0.00

40655.00 40 655.00

2100 0.00 0.00

2200 21 986.00 21 986.00

2300 99 794.00 99 794.00

2400 0.00 0.00

2900 313 602.00 313 602.00

435 382.00 435 382.00

3101-3102 3 862.00 3862.00

3201-3202 46 593.00 46 593.00

3301-3302 33 746.00 33,746.00

3401-3402 63 025.00 63 025.00

3501-3502 281.00 281.00

3601-3602 9 265.00 9 265.00

3701-3702 0.00 0.00

3751-3752 0.00 0.00

3901-3902 12 722.00 12 722.00

169 494.00 169 494.00

4100 0.00 0.00

4200 200.00 200.00

4300 29600.00 29 600.00

4400 0.00 0.00

4700 18 900.00 18 900.00

48 ioo.oo 48 700.00

5100 0.00 0.00

5200 22 340.00 22 340.00

5300 300.00 300.00

5400-5450 0.00 0.00

5500 0.00 0.00

5600 7 580.00 7 580.00

5710 0.00 0.00

5750 69361.00 69 361.00

5800 8 750.00 8 750.00

5900 1 728.00 1 728.00

110 059.00 110 059.00

Page4


I Cl IDl

0.00 0.00

0.00 0.00

13 258.68 39 776.00

0.00 0.00

13 258.68 39 776.00

0.00 0.00

0.00 22150.00

28 027.20 84 740.00

0.00 0.00

127 842.52 318 523.00

155 869.72 425 413.00

1 569.27 3 532.00

13 639.78 44120.00

12 076.83 33124.00

14 965.97 59 481.00

86.46 238.00

3 272.71 8 801.00

0.00 0.00

0.00 0.00

5 023.73 21510.00

50 634.75 170 806.00

0.00 0.00

0.00 200.00

19744.19 19600.00

3 392.87 10 000.00

0.00 22 900.00

23137.08 52 700.00

0.00 0.00

2 640.00 22 340.00

0.00 300.00

0.00 0.00

0.00 60 000.00

0.00 7 580.00

0.00 0.00

2 355.35 69 361.00

6 277.00 8 750.00

939.23 1 728.00

12 211.58 170 059.00

43 69625 0000000 Form 631

%Diff

I Difference Column (Col 8& D) B&D

I El I Fl

0.00 0.0%

0.00 0.0%

879.00 2.2%

0.00 0.0%

879.00 2.2%

0.00 0.0%

1164.00\ -0.7%

15 054.00 15.1%

0.00 0.0%

14 921.00 -1.6%

9 969.00 2.3%

330.00 8.5%

2 473.00 5.3%

622.00 1.8%

3 544.00 5.6%

43.00 15.3%

464.00 5.r

0.00 0.0.

0.00 0.0%

18 788.00\ -69.1%

11 312.00\ -0.8%

0.00 0.0%

0.00 0.0%

10 000.00 33.8%

(10 000.00\ New

14 000.001 -21.2%

14 000.00\ -8.2%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

(60 000.00) New

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.1

0.00 0.0%1

160 000.001 -54.5%

Printed: 12/312014 11:46AM


I •scrintion

cPRECIATION

Depreciation Expense

TOTAL DEPRECIATION


Other Transfers Out , All Other Transfers Out to All Others

Resource Codes

TOTAL OTHER OUTGO lexcludina Transfers of Indirect Costsl

TOTAL EXPENSES

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


.J TOTAL SOURCES

USES


ldl TOTAL USES

CONTRIBUTIONS



lel TOTAL CONTRIBUTIONS


California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: fundi-e (Rev 05/22/2014)




Obiect Codes {A) {Bl

6900 0.00 0.00

0.00 0.00

7299 0.00 0.00

0.00 0.00

804 290.00 804 290.00

8919 0.00 0.00

0.00 0.00

7619 0.00 0.00

0.00 0.00

8965 0.00 0.00

0.00 0.00

7651 0.00 0.00

0.00 0.00

8980 0.00 . 0.00

8990 0.00 0.00

0.00 0.00

0.00 0.00

Pages


{Cl rm

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

255111.79 858 754.00

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

43 69625 0000000 Form 631


I El IFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed; 121312014 11;46 AM


Descriotion

A.REVENUES

1) LCFF Sources

2) Federal Revenue



5\TOTAL REVENUES

B.EXPENSES





5) Services and Other Operating Expenses

6) Depreciation


Costs)


91 TOTAL EXPENSES

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES IAS - B91


1) lntertund Transfers a) Transfers In

b) Transfers Out


b) Uses

3) Contributions

4\TOTAL OTHER FINANCING SOURCES/USES

California Dept of Education SACS Financial Reporting Software - 2014.2.0 Fiie: fundi-e (Rev 0512212014)

Resource Codes

2014-15 First Interim Self-Insurance Fund



Obiect Codes IAI IBI

8010-8099 0.00 0.00

8100-8299 0.00 0.00

8300-8599 0.00 0.00

8600-8799 2 307 566.00 2 307 566.00

2 307 566.00 2 307 566.00

1000-1999 0.00 0.00

2000-2999 0.00 0.00

3000-3999 0.00 0.00

4000-4999 0.00 0.00

5000-5999 2197 422.00 2197 422.00

6000-6999 0.00 0.00

7100-7299,

7400-7499 0.00 0.00

7300-7399 0.00 0.00

2197 422.00 2197 422.00

110 144.00 110 144.00

8900-8929 0.00 0.00

7600-7629 0.00 0.00

8930-8979 0.00 0.00

7630-7699 0.00 0.00

8980-8999 0.00 0.00

0.00 0.00

Page 1

Projected Year Actuals To Date Totals.

IC\ IOI

0.00 0.00

0.00 0.00

0.00 0.00

648 331.48 2307 566.00

648 331.48 2 307 566.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

510 763.00 2197 422.00

0.00 0.00

0.00 0.00

0.00 0.00

510 763.00 2197 422.00

137 568.48 110 144.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 o.oo

0.00 0.00

43 69625 0000000 Form 671

%Diff

I Difference Column (Col B&D) B&D

fEI IF\

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0·,_

0.00 0.0%

0.00 ' 0.0%

0.00 0.0%

o:oo 0.0%

Printed: 1213/2014 11:47 AM


I scrintion

.• NET INCREASE (DECREASE) IN

NET POSITION IC + D4l

F. NET POSITION

1) Beginning Net Position



c) As of July 1 -Auciited (F1a + F1b)


e) Adjusted Beginning Net Position (F1c + F1d)

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

Components of Ending Net Position

a) Net Investment in Capital Assets

b) Restricted Net Position

c\ Unrestricted Net Position

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: fundi-e (Rev 0512212014)

Resource Codes




Obiect Codes IAl I Bl

110144.00 110144.00

9791 100276.00 100 276.00

9793 0.00 0.00

100276.00 100 276.00

9795 0.00 0.00

100 276.00 100 276.00

210420.00 210420.00

9796 0.00 0.00

9797 0.00 0.00

9790 210 420.00 210420.00

Page2


I Cl IDl

137 568.48 110 144.00

100 276.00

0.00

100276.00

0.00

100 276.00

210420.00

0.00

0.00

210 420.00

43 69625 0000000 Form 671

o/oDiff Difference Column (ColB&D) B&D

I El IFI

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 1213/2014 11:47 AM


Descriotion

OTHER LOCAL REVENUE

Resource Codes

Sales


Interest


Fees and Contracts

1n.oistrict Premiums/Contributions


Other Local Revenue




TOTAL REVENUES

California Dept of Education SACS Financial Reporting Software· 2014.2.0 File: fundi-e (Rev 05/2212014)




Obiect Codes IAl I Bl

8631 0.00 0.00

8660 500.00 500.00

8662 0.00 0.00

8674 2 307 066.00 2 307 066.00

8689 0.00 0.00

I

8699 0.00 0.00

8799 0.00 0.00

2 307 566.00 2 307 566.00

2 307 566.00 2 307 566.00

Page3


I Cl IDl

0.00 0.00

(4.17) 500.00

0.00 0.00

648 335.65 2 307 066.00

0.00 0.00

0.00 0.00

0.00 0.00

648 331.48 2 307 566.00

648 331.48 2 307 566.00

43 69625 0000000 Form 671

%Diff I Difference Column (Col B& D) B&D

I El IFl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 12/312014 11:47 Afli


I scriotion

O:RTIFICATED SALARIES




CLASSIFIED SALARIES


Classified Supervisors' and Administratdrs' Salaries




EMPLOYEE BENEFITS

STRS

·PERS

OASDl/Medicare/Altemalive

· Health and Welfare Benefits



OPEB, Allocated

OPES, Active Employees

lther Employee Benefits

JTAL EMPLOYEE BENEFITS

BOOKS AND SUPPLIES

Books and Other Referenca Materials



TOTAL 1300KS AND SUPPLIES

SERVICES AND OTHER OPERATING EXPENSES




Insurance


Resource Codes


Transfers of Direct Costs - lnterlund


Communications

TOTAL SERVICES AND OTHER OPERATING EXPENSES





Oblect Codes IAI IBI

1200 0.00 0.00

1300 0.00 0.00

0.00 0.00

2200 0.00 0.00

2300 0.00 0.00

2400 0.00 0.00

2900 0.00 0.00

0.00 0.00

3101~3102 0.00 0.00

3201-3202 0.00 0.00

3301-3302 0.00 0.00

3401-3402 0.00 0.00

3501-3502 0.00 0.00

3601-3602 0.00 0.00

3701-3702 0.00 0.00

3751-3752 0.00 0.00

3901-3902 0.00 0.00

0.00 0.00

4200 0.00 0.00

4300 0.00 0.00

4400 0.00 0.00

0.00 0.00

5100 0.00 0.00

5200 0.00 0.00

5300 0.00 0.00

5400-5450 0.00 0.00

5500 0.00 0.00

5600 0.00 0.00

5750 0.00 0.00

5800 2 197 422.00 2197 422.00

5900 0.00 0.00

2197 422.00 2197 422.00

Page4


IC\ 101

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 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

510 763.00 2 197 422.00

0.00 0.00

510 763.00 2 197 422.00

43 69625 0000000 Form 671


IEI I Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed: 121312014 11:47 AM


Descriotion

DEPRECIATION

Depreciation Expense

TOTAL DEPRECIATION

TnTAL EXPENSES

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAS

le\ TOTAL SOURCES

USES


Id\ TOTAL USES

CONTRIBUTIONS




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


Resource Codes




Obiect Codes IA\ I Bl

6900 0.00 0.00

0.00 0.00

2 197 422.00 2 197 422.00

8919 0.00 0.00

0.00 0.00

7619 0.00 0.00

0.00 0.00

8965 0.00 0.00

0.00 0.00

7651 0.00 0.00

0.00 0.00

8980 0.00 0.00

8990 0.00 0.00

0.00 0.00

0.00 0.00

Page5


IC\ ID\

0.00 0.00

0.00 0.00

510 763.00 2 197 422.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 o.oo

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

43 69625 0000000 Form 671

%Diff


IE\ I Fl

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.0%

0.00 0.001

0.00 0.0%

0.00 0.0%

0.00 0.0%

Printed. 12/3/2014 11:47 AM


Descri tion

A. DISTRICT 1. Total District Regular ADA per EC 42238.0S(b)

Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School

ADA) 2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA per EC 42238.0S(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A 1 above)

3. Total Basic Aid Open Enrollment Regular ADA per EC 42238.0S(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)

4. Total, District Regular ADA (Sum of Lines A1 through A3)

5. District Funded County Program ADA a. County Community Schools

per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Educatio.n-NPS/LCI d. Special Education Extended Year-NPS/LCI e. Other County Operated Programs:

Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools

f. Total, District Funded County Program ADA (Sum of Lines ASa through ASe)

6. TOTAL DISTRICT ADA (Sum of Line A4 and Line ASf)

7. Adults in Correctional Facilities 8. Charter School ADA

(Enter Charter School ADA using Tab C. Charter School ADA

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: adai (Rev 06/23/2014)

2014-15 First Interim AVERAGE DAILY ATIENDANCE 43 69625 0000000

Form Al

ESTIMATED FUNDED ADA ESTIMATED

ESTIMATED Board P-2 REPORT ESTIMATED FUNDED ADA Approved ADA FUNDED ADA PERCENTAGE

Original Operating Projected Year Projected DIFFERENCE DIFFERENCE Budget Budget Totals Year Totals (Col. D - B) (Col. E/B)

A B c D E F

10 633.62 10 633.62 10 633.62 10,602.32 31.30 0%

0.00 0.00 0.00 0.00 0.00 0%

0.00 0.00 0.00 0.00 0.00 0%

10 633.62 10 633.62 10 633.62 10 602.32 31.30 0%

0.00 0.00 0.00 0.00 0.00 0% 94.17 94.17 71.48 71.48 22.69 -24%

1.16 1.16 7.11 7.11 5.95 513% 0.00 0.00 0.00 0.00 0.00 0%

0.00 0.00 0.00 0.00 0.00 0%

95.33 95.33 78.59 78.59 16.74 -18%

Page 1 of 1 Printed: 12/3/2014 11:48 AM


ACTUALS THROUGH THE MONTH OFi Enter Month Name):

Obiect

First Interim 2014-15 INTERIM REPORT

Cashflow Worksheet - Budget Year (1) 43 69625 0000000

Form CASH

A. BEGINNING CASH 1·:;::; ''···' ,;c· B. RECEIPTS

LC FF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds

Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers In All Other Financing Sources TOTAL RECEIPTS

C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS

D. BALANCE SHEET ITEMS Assets and Deferred Outflows

Cash Not In Treasury Accounts Receivable Due From Other Funds Stores Prepaid Expenditures Other Current Assets Deferred Outflows of Resources SUBTOTAL

8010-8019 8020-8079 8080-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979

1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699

2,323,813.00 265.612.00

4.00 16.865.00

408.00

2.605.886.00

540.141.00 599.597.00

1.125.964.00 23.698.00 27.841.00 5.050.00

13.611.00

2.335.902.00

2,323.613.00 7,246,816.00 120.096.00 127.890.00

0.00 510.261.00 788.370.00 533.878.00 257.575.00

3.765.957.00 8.142.542.00

4.378,416.00 4.112,921.00 1.171,451.00 1.238.211.00 1.463. 728.00 1.615.679.00

880,759.00 274.823.00 1.314.926.00 575.587.00

64.756.00 150.991.00 508.194.00 2,421.00

9.782.230.00 7.970.633.00

4.182,503.00 7.246.816.00 4.820.622.00 4.820.622.00 1.597.391.00 2.622.017.00 4, 100.000.00 3.000.000.00

233,220.00 1.485.00 500.000.00 70.000.00 75.147.00 1.027.970.00 7.453.00 400.000.00

225.882.00 196.820.00 255.000.00 1.030.000.00

6.314.143.00 11.095.108.00 9.683.075.00 9.320.622.00

4.158.392.00 4.152.618.00 4.110.050.00 4.110.050.00 1,307,524.00 1.215.702.00 1.330.000.00 1.330.000.00 1.632,939.00 1.634.953.00 1.675.000.00 1.675.000.00

297,629.00 309.989.00 385.292.00 435.000.00 824.613.00 758.332.00 906.500.00 756.500.00 48.597.00 .17,253.00 41.005.00 41,005.00

1,038.00 15.258.00 60,000.00

8.270.732.00 8.088.847.00 8.463.105.00 8.407.555.00

9111-9199 104472.00 10794.00 5585.00 88381.00 17963.00 123332.00 56295.00 472.00

4.820.622.00 150.000.00

3.366.00 10.000.00

405.000.00

5.388.988.00

4.110.050.00 1.330.000.00 1.675.000.00

335.000.00 491.500.00 46.005.00

390,000.00

8.377.555.00

9200-9299 13 438 896.00 10 617,735.00 558 172.00 838,350.00 342,536.00 340,529.00 370,787.00 370 787.00 0.00 9310 9320 9330 9340 9490

736,824.00 736,677.00 146.795.00 (146.648.00) 0.00 0.00 15.221.001 <162.00ll 1,254.00I. J4,473.oof 5,368.00I (19,877.00ll 2.360.00I 2,360.00 65.652.00I I 162.00I (7,674.00)f 64,45:4,0Qf_ .... ____ I 8,710.00I o.oo

14.361.065.00 10.606.779.00 1.301,850.00 903.563.00 283.673.00 443.984.00 438.152.00 373.619.00

2.360.00 0.00

2,360.00 Liabilities and Deferred Inflows

Accounts Payable 9500-9599 2 787 780.00 1,532 463.00 187,819.00 742,824.00 39 273.00 2 350.00 283 051.00 0.00 0.00 Due To Other Funds Current Loans Unearned Revenues Deferred Inflows of Resources SUBTOTAL

Non operating

9610 (100.319.00) 100,296.00 200.00 23.00 0.00 (200.00 9640 9650 9690

413.584.00

3,301.683.00 1.532.463.00

8.413.00

288.115.00 751.437.00

154.020.00 251.511.00

193.316.00 2.350.00 283,051.00 251.311.00 0.00

190.553.00 278.792.00

E.~~~ff~~~~!~~~~~TEE~~C~D) 9910

1l•;·;;i~•t;•>~hy;:;•;5J >v~'.,~,J (~.'.,v,:~v.J vw:~v.J {.,.v,.: ... vvi! v,v~•:,w.J .:w~'.v .. J (~v~•v'vJ J,v;,v,.J F. ENDING CASH (A+ E ...• ·-·· . ··'' •.. ··-· -- I I I . I I

17.662.748.00 8.883. 763.00 31.310.00

183.436.00 128.955.00 99.341.00

G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS

California Dept of Education SACS Financi;:il Reporting Software - 2014.2.0 File: cashi (< '/17/2014) p 1f 2 Printed: 11411:49 AM

F ~rim Oak Grove l:., __ .. entary 2014-15 lfll 1..:r{IM REPORT ",j 69625 0000000 Santa Clara County Cashflow Worksheet - Budget Year (1) Form CASH

ACTUALS THROUGH THE MONTH 0 (Enter Month NameJ:

A. BEGINNING CASH B. 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 lnterfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS

C. 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 lnterfund Transfers Out 7600-7629 All Other Financing Uses 7630-7699 TOTAL DISBURSEMENTS


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

Liabilities 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 ITEMS

E. NET INCREASE/DECREASE (B - C + D F. ENDING CASH (A+ E)


California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: cashi (Rev 06/17/2014)

4 820 622.00 1400000.00

400 000.00 1 000,000.00

236 415.00

7 857 037.00

4 110 050.00 1330000.00 1675000.00

485,000.00 766 500.00 45 005.00 40 000.00

I 8.451.555.00 I

0.00

2,360.00

2 360.00

0.00

(29.600.00l

4 820 622.00 4 820 622.00 3 108 391.00 1712031.00 57 067 715.00 57 067 715.00 4 800 500.00 415 000.00 1886253.00 0.00 20 484 759.00 20,484,759.00

3 679 407.00 0.00 3 679 407.00 3 679 407.00 980 000.00 499 000.00 450 905.00 1,070 091.00 4 718 332.00 4 718 332.00 500 000.00 200 000.00 0.00 200 000.00 4 225 805.00 4 225 805.00 330 000.00 280 000.00 3 050 000.00 0.00 6 800 162.00 6 800 162.00

401 848.00 0.00 491 148.00 892 996.00 892 996.00 0.00 0.00

11 431 122.00 6 616 470.00 12 174 956.00 3 473 270.00 0.00 97 869 176.00 97 869 176.00

4 110 050.00 4 110,050.00 3 941 248.00 268 800.00 46 212 836.00 46,212,836.00 1330000.00 1330000.00 1 163 772.00 179,200.00 14 855 457.00 14,855 457.00 1675000.00 1675000.00 1,569 708.00 291 559.00 19 384 530.00 19 384 530.00 1120 091.00 900 000.00 932 818.00 870,091.00 7 250 190.00 7,250,190.00

786 500.00 786 500.00 536 906.00 883 598.00 9 415,803.00 9 415 803.00 195 000.00 90 000.00 127 015.00 0.00 871 682.00 871 682.00

9 758.00 0.00 5,011 796.00 0.00 6 052 076.00 6,052,076.00 100,000.00 0.00 100.000.00 100.000.00

9.226.399.00 I 8.891.550.001 13.383.263.00I 2.493.248.00 I 0.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 2 360.00 2 365.00 0.00 0.00

0.00 0.00 0.00 o:oo

----·

2 360.00 2.365.00 0.00 o.oo[ 0.00

0.00 o.ool 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 o.ool 0.00

129.853.ooi I 1138.542.ooi I 150.000.00

Page 2 of 2 Printed: 12/3/201411:49AM


ACTUALS THROUGH THE MONTH OFi (Enter Month Namel:

A. BEGINNING CASH B. RECEIPTS

LCFF/Revenue Limit Sources Principal Apportionment I 8010-8019 Property Taxes 8020-8079 Miscellaneous Funds

Federal Revenue 18100-8299 Other State Revenue 8300-8599 Other Local Revenue 8600-8799 lnterfund Transfers In All Other Financing Sources TOTAL RECEIPTS I

C. 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 lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS I


Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Asi;ets 9340 Deferred Outflows of Resources 9490 SUBTOTAL

Liabilities and Deferred Inflows Accounts Payable 9500-9599 Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL

Nonoperatinq Suspense Clearing I 9910 TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D F. ENDING CASH (A+ El


California Dept of Education SACS Financi"I Reporting Software - 2014.2.0 File: cashi (r '117/2014)

14 259.00 89,183.00

•· '·:.".-tn;·:;S?%<t.o;''H 3,on,091.00 I

548 479.00 608 459.00

1 211171.00 20 998.00 27 219.00 4 168.00

14,103.00

:. :,·, ,:•,c.:.•···· ., .• , •·:•.'•·! 2,434,591.001

189 472.00 3 473 270.00 3 ooo 000.00 I

660 000.00 660 000.00 20 000.00 44.500.00 44.500.00

4 387 242.00 3 704 500.00

2 493 248.00 2 493 248.00 300 000.00 300 000.00 275 000.00

1000000.00 1 ooo 000.00 I 0.00 0.00

4 068 248.00 3 793.248.oo I

First Interim 2014-15 INTERIM REPORT

Cashflow Worksheet - Budget Year (2)

2,973,655.00 5 352,578.00 120,860.00 266,302.00

0.00 458,271.00 665 201.00

538 528.00

3 759, 116.00 I 6,615,679.00I

4,439 398.00 4 172, 190.00 1 188 302.00 1256076.00 1573897.00 1736498.00

773 121.00 241163.00 1,267 521.00 554 370.00

53 394.00 124,466.00 517,340.00 2.564.00

9,8121973.001 81081,321.001

473.270.00

473 210.ool o.ool

0.001 o.ool

p lf 2

5,352 578.00 1,597,811.00

209 423.00 63 454.00

260 003.00

7,483,269.ool

4 219 069.00 1325356.00 1755260.00

261 525.00 794 809.00 40 099.00

1,282.00

8,391,400.001

o.ool

0.001

5 352 578.00 5 352 578.00 2,622,049.00 4,099,000.00

1,272.00 449 368.00 867 328.00 6 417.00 227 760.00 198 261.00

9,010 987.oo I 10,105,624.001

4 214 381.00 4167 503.00 1,231 978.00 1347947.00 1757345.00 1 801 122.00

272 342.00 337 883.00 730 390.00 873 746.00

14 229.00 33,775.00 15,386~00

8,220,665.oo I 8,577,362.00 I

o.ool o.ool

0.001 0.001

5 352 578.00 3,001,017.00

62 742.00 337 591.00 257,259.00

9011,181.001

4167 503.00 1347947.00 1,801 122.00

381 788.00 728 575.00 33 775.00 60,901.00

8,521,611.001

0.001

0.001

Printed:

43 69625 0000000 Form CASH

5 352 578.00 149.539.00

2 968.00 8 556.00

408.870.00

5,922,511.00

4167 503.00 1347947.00 1 801 122.00

293 977.00 473 619.00 37 943.00

396,820.00

81518 1931.00

0.00

0.00

11411:49AM

F :rim Oak Grove I:.._ .dntary 2014-1511\i. _,dM REPORT ~- 09625 0000000 Santa Clara County Cashflow Worksheet - Budget Year (2) Form CASH

ACTUALS THROUGH THE MONTH OFI Enter Month Name):

Obiect

A. BEGINNING CASH b"''' ':c:c'.'. :iec'''''''

B, RECEIPTS LCFF/Revenue Limit Sources

Principal Apportionment Property Taxes Miscellaneous Funds

Federal Revenue Other State Revenue Other Local Revenue lnterfund Transfers In All Other Financing Sources TOTAL RECEIPTS

C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo lnterfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS


Cash Not In Treasury Accounts Receivable Due From Other Funds Stores Prepaid Expenditures Other Current Assets Deferred Outflows of Resources SUBTOTAL

Liabilities and Deferred Inflows Accounts Payable Due To Other Funds Current Loans Unearned Revenues Deferred Inflows of Resources SUBTOTAL

Nonoperatinq

8010-8019 8020-8079 8080-8099 8100-8299 8300-8599 8600-8799 8910-8929 8930-8979

1000-1999 2000-2999 3000-3999 4000-4999 5000-5999 6000-6599 7000-7499 7600-7629 7630-7699

9111-9199 9200-9299

9310 9320 9330 9340 9490

9500-9599 9610 9640 9650 9690

Suspense Clearing L 9910 TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D F. ENDING CASH <A+ E


California Dept of EducaUon SACS Financial Reporting Software - 2014.2.0 File: cashi (Rev 06/17/2014)

I

5 352 578.00 5 352 578.00 1 399109.00 4 799 579.00

359 495.00 988 187.00 84 487.00 421 722.00

408 870.00 238 736.00

7.604.539.00 11.800.802.00

4167 503.00 4 167 503.00 1,347,947.00 1347947.00 1,801 122.00 1 801122.00

425 694.00 1536062.00 738 555.00 757 609.00

37 081..00 243182.00 41 028.00 8 975.00

8.558.930.00 9.862.400.00

0.001 0.001

0.00 0.00

5 352 578.00 3 568 385.00 1784193.00 59 473 090.00 59 473 090.00 415,841.00 727 006.00 1,286,646.00 0.00 20 484 759.00 20,484,759.00

3 679 407.00 3,679 407.00 3,679 407 .00 359 495.00 134 810.00 1213294.00 4 239 325.00 4,239,325.00 168 617.00 66879.00 860,340.00 3,564 851.00 3 564 851.00 282 641.00 2 370 070.00 1,580 048.00 6 860 229.00 6,860,229.00 401 000.00 0.00 491 996.00 892 996.00 892 996.00

3 051 975.00 0.00 3051 975.00 3 051 975.00 6 980 172.00 13 598 532.00 7 216.517.00· 0.00 102 246 632.00 102 246 632.00

4 167 503.00 3 995 083.00 284 928.00 46 878 546.00 46,895,092.00 1347947.00 1130 048.00 232 960.00 15 060 861.00 15 074 092.00 1 801122.00 2 005 416.00 379,000.00 21 225 31.9.00 20,851,245.00

502 688.00 1315897.00 887 492.00 7 250 630.00 6 328 436.00 777 570.00 1349179.00 901,269.00 i 9.974 431.00 9 073 162.00 33 775.00 62 736.00 0.00' 718.623.00 718,623.00 8 975.00 5 343 287.00 6,410,662.00

(253 959.00 (253,929.00)

8.639.580.00 14.947.687.00I 2.685.649.00 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

Page 2 of2 Printed: 12/3/201411:50AM

First Interim Oak Grove Elementary Santa Clara County

DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15

43 69625 0000000 Form Cl

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

Signed: _______________ _ Date: ____________ _

District Superintendent or Designee

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

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

Meeting Date: December 11, 2014 Signed: ____________ _

President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

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

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

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

Contact person for additional information on the interim report:

Name: Keiko Mizuno Telephone: (408)227-8300, EXT.100221

Title: Director of Business 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 (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed.

Not CRITERIA AND STANDARDS Met Met

1 I Average Daily Attendance I

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: ci (Rev 05/21/2014)

Funded ADA for any of the current or two subsequent fiscal years has I not changed by more than two percent since budget adoption.

Page 1 of 3 Printed: 12/3/2014 11:50AM


First Interim DISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-15

CRITERIA AND STANDARDS (continued) 2 Enrollment

3 ADA to Enrollment

4 Local Control Funding Formula (LCFF)

5 Salaries and Benefits

6a Other Revenues

6b Other Expenditures

7a Deferred Maintenance

7b Ongoing and Major Maintenance Account

8 Deficit Spending

9a Fund Balance

9b Cash Balance

10 Reserves

SUPPLEMENTAL INFORMATION S1 Contingent Liabilities

S2 Using One-time Revenues to Fund Ongoing Expenditures

S3 Temporary lnterfund Borrowings

S4 Contingent Revenues

SS Contributions


Projected enrollment for any of the current or two subsequent fiscal years has not cl:ianged by more than two percent since budget adoption.

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

Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption.

Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years.

Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.

Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption.

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

If applicable, changes occurring since budget adoption meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account).

Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years.

Projected general fund balance will be positive at the end of the current and two subsequent fiscal years.

Projected general fund cash balance will be positive at the end of the current fiscal year.

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

Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget adoption that may impact the budget?

Are there ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?

Are there projected temporary borrowings between funds?

Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?

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

Page 2 of 3

Met

x

43 69625 0000000 Form Cl

Not Met

x

x

x

x

x

f~tJ~~ :,,,,, •... ;.,·.;

2i::,'G:t )q<;;y{;%;

~

x

x

x

x

No Yes

x

x

x

x

Printed: 12/3/2014 11:50AM


First Interim DISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-15

SUPPLEMENTAL INFORMATION (continued\ S6 Long-term Commitments

S7a Postemployment Benefits Other than Pensions

S7b Other Self-insurance Benefits

SB Status of Labor Agreements

SB Labor Agreement Budget Revisions

S9 Status of Other Funds

ADDITIONAL FISCAL INDICATORS A1 Negative Cash Flow

A2 Independent Position Control

A3 Declining Enrollment

A4 New Charter Schools Impacting District Enrollment

AS Salary Increases Exceed COLA

A6 Uncapped Health Benefits

A7 Independent Financial System

AB Fiscal Distress Reports

A9 Change of CBO or Superintendent


Does the district have long-term (multiyear) commitments or debt agreements? . If yes, have annual payments for the current or two subsequent

fiscal years increased over prior year's (2013-14) annual payment?

. If yes, 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?

Does the district provide postemployment benefits other than pensions (OPEB)? . If yes, have there been changes since budget adoption in OPEB

liabilities?

Does the district operate any self-insurance programs (e.g., workers' compensation)? . If yes, have there been changes since budget adoption in self-

insurance liabilities?

As of first interim projections, are salary and benefit negotiations still unsettled for: . Certificated? {Section SBA, Line 1 b) . Classified? (Section SBB, Line 1 b) . Management/supervisor/confidential? (Section SBC, Line 1b)

For negotiations settled since budget adoption, per Government Code Section 3547.S{c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for: . Certificated? (Section SBA, Line 3) .. Classified? (Section SBB, Line 3) Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year?

'

Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund?

Is personnel position control independent from the payroll system?

Is enrollment decreasing in both the prior and current fiscal years?

Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year?

Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment?

Does the district provide uncapped (100% employer paid) he.alth benefits for current or retired employees?

Is the district's financial system independent from the county office system?

Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6{a).

Have there been personnel changes _in the superintendent or chief business official (CBO) positions within the last 12 months?

Page 3 of 3

No

x

x

x

x

x

No

x

x

x

x

43 69625 0000000 Form Cl

Yes

x

x

x

x

x x

x

Yes

x

x

x

x

x

Printed: 12/3/2014 11:50 AM


2014-15 Projected Year Totals Indirect Cost Rate Worksheet

43 69625 0000000 Form ICR

''ilrt I - General Administrative Share of Plant Services Costs

..;alifornia'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, dbjects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 3,494,197.00

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.

8. 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) 76,415,613.00

C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part Ill, Lines A5 and A6) 4.57%

1rt 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 Ill from base costs to the indirect cost pool. Retain supporting documentation.

8. 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 Ill from the indirect cost pool to base costs. If none, enter zero.


0.00

SACS Financial Reporting Software - 2014.2.0 File: icr (Rev 11/22/2013) Page 1of3 Printed: 12/3/2014 11 :51 AM


2014-15 Projected Year Totals Indirect Cost Rate Worksheet

Part Ill - 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)

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

(Function 7700, objects 1000-5999, minus Line B10) 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999,

goals 0000 and 9000, objects 5000-5999)

4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999)

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)

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)

7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) b. Less: Abnormal or Mass Separation Costs (Part II, Line B)

8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 9. Carry-Forward Adjustment (Part IV, Line F)

10. Total Adjusted Indirect Costs (Line A8 plus Line A9)

B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100)

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

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

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100)

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999,

minus Part Ill, Line A4)

8. External Financial Audit- Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part Ill, Line A3)

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)

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)

11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part Ill, Line A5) 12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part Ill, Line A6) 13. Adjustment for Employment Separation Costs

a. Less: Normal Separation Costs (Part II, Line A) b. Plus: Abnormal or Mass Separation Costs (Part II, Line B)

14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100)

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

17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a)

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 B 18)

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2015-16 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18)

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: icr (Rev 11/22/2013) Page 2 of 3

43 69625 0000000 Form ICR

4,693,459.00

1,360,355.00

33,575.00

0.00

362,752.89

0.00

0.00 0.00

6,450, 141.89 92,834.34

6,542,976.23

61,731,630.00

10,354,610.00

7,834,616.00

113066.00 128,310.00

0.00

711,158.00

0.00

0.00

0.00

7,574,947.11

0.00

0.00 0.00 0.00 0.00

4,340,285.00

0.00

92,788,622.11

6.95%

7.05%

Printed: 12/3/2014 11:51 AM


Part IV - Carry-forward Adjustment

First Interim 2014-15 Projected Year Totals Indirect Cost Rate Worksheet

43 69625 0000000 Form ICR

ne 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 Ill, Line AS)

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

1. Carry-forward adjustment from the second prior year

2. Carry-forward adjustment amount deferred from prior year(s), if any

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part Ill, Line AB, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (6.29%) times Part Ill, Line 818); zero if negative

2. Over-recovery: Part Ill, Line AB, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (6.29%) times Part Ill, Line 81B) or (the highest rate used to recover costs from any program (6.29%) times Part Ill, Line 81 B); zero if positive

Preliminary carry-forward adjustment (Line C1 or C2)

E. Optional allocation of negative carry-forward adjustment over more than one year

6,450, 141.B9

(520,903.22)

0.00

92,B34.34

0.00

92,B34.34

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 COE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part Ill, Line D) if entire negative carry-forward adjustment is applied to the current year calculation:

Option 2. Preliminary proposed approved rate (Part Ill, 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:

Option 3. Preliminary proposed approved rate (Part Ill, 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:

LEA request for Option 1, Option 2, or Option 3

F. Carry-forward adjustment used in Part Ill, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected)


not applicable

not applicable

not applicable

92,B34.34

Printed: 12/3/201411:51AM

First Interim 2014-15 Projected Year Totals Oak Grove Elementary

Santa Clara County Exhibit A: Indirect Cost Rates Charged to Programs 43 69625 0000000

Form ICR

Approved indirect cost rate: 6.29% Highest rate used in any program: 6.29%

Eligible Expenditures (Objects 1000-5999

Fund Resource except Object 5100)

01 3010 1,343,912.00 01 3310 2,241,820.00 01 3315 95,170.00 01 3320 146,397.00 01 3327 135,986.00 01 3345 705.00 01 4035 580,984.00 01 4203 414,019.00 01 5640 45,700.00 01 6010 235,332.00 01 6500 11,478,607.00 01 6512 758,786.00 01 7405 1,249,922.00 01 8150 2,335,658.00 01 9010 1,526,647.00 13 5310 4,340,285.00


Indirect Costs Charged Rate (Objects 7310 and 7350) Used

68,174.00 5.07% 115,260.00 5.14%

5,986.00 6.29% 9,208.00 6.29% 8,554.00 6.29%

44.00 6.24% 36,544.00 6.29%

8,280.00 2.00% 2,874.00 6.29%

11,369.00 4.83% 608,445.00 5.30% 47}28.00 6.29% 78,620.00 6.29%

133,837.00 5.73% 8,911.00 0.58%

246,962.00 5.69%

Printed: 12/3/2014 11:51 AM


Descri tion

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

A. REVENUES AND OTIIER FINANCING SOURCES I. LCFF/Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources

a. Transfers In b. Other Sources c. Contributions

6. Total Sum lines Al thru A5c

B. EXPENDITURES AND OTHER FINANCING USES

I. Certificated Salaries

a. Base Salaries

b. Step & Column Adjustment

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Smn lines Bia thru Bid)

2. Classified Salaries

a. Base Salaries

b. Step & Colmnn Adjustment



e. Total Classified Salaries (Smn lines B2a thru B2d)

3. Employee Benefits

4. Books and Supplies

5. Services and Other Operating Expenditures

6. Capital Ontlay

Object Codes

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999


Multiyear Projections Unrestricted


(Form Oil) A

77 552 474.00 0.00

2 535 103.00 3 889,909.00

10,766,618.00

15,345,946.00

3 908,813.00

4,229 856.00

230,412.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-749 288,582.00

8. Other Outgo - Transfers oflndirect Costs 9. Other Financing Uses

a. Transfers Out

b. Other Uses

10. Other Adjustments (Explain in Section F below)

I 1. Total Smn lines Bl thru BIO

C. NET INCREASE (DECREASE) IN FUND BALANCE

Line A6 minus line Bl I

D. FUND BALANCE

I. Net Beginning Fund Balance (Form Oil, line Fie)

2. Ending Fund Balance (Smn lines C and DI)

3. Components of Ending Fund Balance (Form Oil) a. N onspendable

b. Restricted

c. Connnitted

I. Stabilization Arrangements

2. Other Commitments

d. Assigned e. Unassigned/Unappropriated

I. Reserve for Economic Uncertainties

2. Unassigned/Unappropriated

f. Total Components of Ending Fund Balance

Line D3f mnst a ee with line D2

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014)

7300-7399

7600-7629

7630-7699

9710-9719

9740

9750

9760

9780

9789

9790

1,390,796.00

100,000.00

Page 1

% Change

(Cols. C-A/A) B

3.10% 0.00%

-26.40% 0.77%

341.77%

1.81%

8.62%

13.17%

-0.46%

0.00%

0.00%

2.13%

0.00%

2015-16

79,957,849.00

1,865,790.00 3,919,909.00

3,944 971.00

18,484,456.00

71 204 063.00

37,395 271.00

674,627.00

0.00

141,153.00

38,2Il,051.00

10,766,618.00

146,326.00

48,260.00

10,961,204.00

16,669,354.00

4,423,700.00

4,210 281.00

230,412.00

288,582.00

1,420 432.00

100,000.00

% Change

(Cols. E-C/C) D

4.24% 0.00% 2.14% 0.77%

59.15% 0,00%

1.68%

4.93%

25.20%

1.91%

0.00%

-37.31%

1.48%

0.00%

43 69625 0000000 Form MYPI

2016-17

83 347,920.00

1,905 717.00 3,949,909.00

6,278 334.00

18,315 626.00

77 166 254.00

38,211 051.00

642,912.00

0.00

136,790.00

38,717,173.00

I 0,961,204.00

125,032.00

58,998.00

I I 145 234.00

17,490,722.00

5,538,267.00

4,290,538.00

230,412.00

180,911.00

1,441,441.00

100 000.00

0.00

76 251 816.00

914 438.00

5,179,431.26

6,093 869.26

361,376.00 :·.:·_,,,•, :.··,:.<,·., ... ,,_,

0.00

0.00

2 497,700.00

3,234,793.00

0.26

6 093 869.26

Printed: 12/3/2014 11 :54 AM


Descri tion

E. AVAILABLE RESERVES

I. General Fund

a. Stabilization Arrangements

b. Reserve for Economic Uncertainties

c. Unassigned/Unappropriated

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

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



3. Total Available Reserves Sum lines E 1 a thru E2c

F. ASSUMPTIONS

Object Codes

9750

9789

9790

9750

9789

9790


Multiyear Projections Unrestricted


(Form 011) A

% Change

(Cols. C-NA) B

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include ah explanation for any significant expepditure adjusttnents projected in lines Bid, B2d, and BIO. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Bid, Additioanl teacher FTE, a net ofK3 CSR and a declining enro!hnent impact, is included.

2015-16 Projection

% Change

(Cols. E-C/C) D

43 69625 0000000 Form MYPI

2016-17

0.00

3,234,793.00

0.26

0.00

0.00

0.00

3 234 793.26

B2d. (I) Health Clerk FTEs at the elementary schools were increased effective 1211/2014. (2) FY 13/14 Salary Increase on the disputed salaries for AFSCME was paid in FY 14/15 as a one time adjusttnent. (3) FY 13/14 Salary Increase on the Executive Team was paid in FY 14/15.

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014) Page 2 Printed: 12/3/2014 11 :54 AM


Descri lion

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

A REVENUES AND OTHER FINANCING SOURCES I. LCFF /Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources

a. Transfers In b. Othet Sources c. Contributions




a. Base Salaries




e. Total Certificated Salaries (Sum lines Bia thru Bld)


a. Base Salaries




e. Total Classified Salaries (Sum lines B2a thru B2d)




6. Capital Outlay

7. Other Outgo (excluding Transfers oflndirect Costs)

8. Other Outgo - Transfers oflndirect Costs 9. Other Financing Uses

a. Transfers Out

b. Other Uses

10. Other Adjustments (Explain in Section F below)

II. Total Sum lines Bl thru BIO


Line A6 minus line B 11

D. FUND BALANCE

I. Net Beginning Fund Balance (Form 011, line Fie)

2. Ending Fund Balance (Sum lines C and DJ)

3. Components of Ending Fund Balance (Fonn OJI)

a. Nonspendable

b. Restricted c. Committed



d. Assigned

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties

2. Unassigned/Unappropriated

f Total Components of Ending Fund Balance

Line D3f must ee with line D2



Multiyear Projections Restricted

Object Codes

8010-8099 8100-8299 8300-8599 8600-8799

8900-8929 8930-8979 8980-8999

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-749

7300-7399

7600-7629

7630-7699

9710-9719

9740

9750

9760

9780

9789

9790


(Form Oil) A

3 679,407.00 4,718 332.00 1690702.00 2,910,253.00

4 088,839.00

4,038,584.00

3,341,377.00

5,185,947.00

641,270.00

6,010,456.00

1,143,834.00

0.00

Page 1

% Change

(Cols. C-NA) B

0.00% -10.15%

0.49% 1.03%

0.00% 0.00%

0.59%

3.55%

-43.00%

-6.23%

-23.87%

1.86%

-6.76%

0.00%

2015-16

3 679407.00 4,239 325.00 I 699 061.00 2,940 320.00

0.00 0.00

18 484 456.00

4,ll2 888.00

4,181,891.00

1 904 736.00

4,862,881.00

488,211.00

6,122 080.00

1,066,503.00

0.00

o/o. Change

(Cols. E-C/C) D

0.00% 0.00% 0.58% 1.02%

0.00% 0.00%

1.29%

1.68%

-7.44%

-0.59%

0.00%

0.75%

1.97%

0.00%

43 69625 0000000 Form MYPI

2016-17

3,679,407.00 4 239,325.00 1,708,871.00 2,970,345.00

0.00 0.00

18 315 626.00

30 913 574.00

8,684,041.00

131,628.00

0.00

8 815,669.00

4,112,888.00

53,117.00

0.00

4, 166,005.00

4,252 138.00

l, 762,996.00

4,834,015.00

488,211.00

6,168,073.00

1,087,512.00

0.00

0.00

31574619.00

661 045.00

661,045.11

0.11

Printed: 12/3/2014 11 :54 AM


Descri tion

E. AVAJLABLERESERVES

I. General Fund a. Stabilization Arrangements


c. Unassigned/Unappropriated AmoWit

(Enter current year reserve projections in Colnmn A, and other reserve projections in Colnmns C and E for subsequent years I and 2)

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




3. Total Available Reserves Sum lines Ela thru E2c F. ASSUMPTIONS

Object Codes

9750

9789

9790

9750

9789

9790

.::::u 1Lt~ 10 r11::;l 1menm General Fund

Multiyear Projections Restricted


(Form Oll) A

% Change

(Cols. C-NA) B .

Please provide below or on a separate attaclunent, 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 Bid, B2d, and BIO. For additional information, please refer to the Budget Asswnptions section of the SACS Financial Reporting Software User Guide.

2015-16 Projection

% Change

(Cols. E-C/C) D

43 69625 0000000 Form MYPI

2016-17 Projection

B Id. Teacher release time budget is reduced due to the loss of Common Core Standard Implementation Grant in FY 2015-16. . B2d. Instructional Aides release time budget is reduced due to the loss of Common Core Standard lmplementaiton grant in FY 2015-16.

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02/25/2014) Page 2 Printed: 12/3/2014 11:54 AM


Descri tion (Enter projections for subsequent years 1 and 2 in Colwnns C and E;

current year - Column A - is extracted) A REVENUES AND OTHER FINANCING SOURCES

I. LCFF /Revenue Limit Sources 2. Federal Revenues 3. Other State Revenues 4. Other Local Revenues 5. Other Financing Sources

a. Transfers In b. Other Sources c. ·Contributions




a. Base Salaries




e. Total Certificated Salaries (Sum lines Bia thru Bid)


a. Base Salaries

b. Step & Colwnn Adjustment



e. Total Classified Salaries (Sum lines B2a thru B2d)




6. Capital Outlay

7. Other Outgo (excluding Transfers of Indirect Costs)

8. ·Other Outgo -Transfers of Indirect Costs 9. Other Financing Uses

a. Transfers Out

b. Other Uses

I 0. Other Adjustments

11. Total Sum lines Bl thruBIO)


Line A6 minus line B 11

D. FUND BALANCE

I. Net Beginning Fund Balance (Form 011, line Fie) 2. Ending Fund Balance (Sum lines C and DI) 3. Components of Ending Fund Balance (Form 0 II)

a. Nonspendable

b. Restricted

c. Committed



d. Assigned

e. Unassigned/Unappropriated

I. Reserve for Economic Uncertainties

2. Unassigned/Unappropriated f. Total Components of Ending Fund Balance

Line D3fmust ee with line D2

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: mypi (Rev 02125/2014)


Multiyear Projections Unrestricted/Restricted

Object Codes

8010-8099 8100-8299 8300-8599 8600-8799

. 8900-8929 8930-8979 8980-8999

1000-1999

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299, 7400-7499

7300-7399

7600-7629

7630-7699

9710-9719

9740

9750

9760

9780

9789

9790


(Form 011) A

81,231,881.00 4 718 332.00 4 225,805.00 6,800 162.00

892,996.00 0.00

14,855,457.00

19,384,530.00

7,250,190.00

9,415,803.00

871682.00

6,299,038.00

246,962.00

100,000.00

0.00

Page 1

% Change

(Cols. C-A/A) B

2.96% -10.15% -15.64%

0.88%

341.77% 0.00%

1.47%

7.57%

-12.71%

-3.64%

-17.56%

1.77%

43.31%

0.00%

0.00%

2015-16

83,637,256.00 4 239,325.00 3,564,851.00 6 860,229.00

3,944,971.00 0.00 0.00

102 246 632.00

46,212 836.00

811,208.00

0.00

128,952.00

46,895,092.00

14,855,457.00

205 375.00

0.00

13,260.00

15,074,092.00

20,851,245.00

6,328,436.00

9,073,162.00

718,623.00

6,410 662.00

353,929.00

100,000.00

0.00

% Change

(Cols. E-C/C) D

4.05% 0.00% 1.40% 0.87%

59.15% 0.00% 0.00%

1.57%

4.28%

15.37%

0.57%

0.00%

-0.96%

0.00%

0.00%

0.00%

43 69625 0000000 Form MYPI

2016-17

87,027,327.00 4 239,325.00 3,614,588.00 6,920,254.00

6,278,334.00 0.00 0.00

108 079 828.00

46,895,092.00

774,540.00

0.00

136,790.00

47,532,842.00

15 074,092.00

178,149.00

0.00

58 998.00

15,311 239.00

21,742 860.00

7,301,263.00

9,124,553.00

718,623.00

6,348,984.00

353 929.00

100,000.00

0.00

5,840,476.37 6 093,869.37

361,376.00

0.11

0.00

0.00

2,497,700.00

3,234,793.00

0.26

6 093 869.37

Printed: 12/3/2014 11:54 AM


Descri lion

E. AVAILABLE RESERVES (Unrestricted except as noted)

!. General Fund a. Stabilization Arrangements

b. Reserve for Econmnic Uncertainties


d. Negative Restricted Ending Balances

(Negative resources 2000-9999)

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



c. Unassigned/Unappropriated 3. Total Available Reserves - by Amount (Sum lines El thru E2b)

4. Total Available Reserves - b Percent Line E3 divided b Line F3c

F. RECOMMENDED RESERVES

!. 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?

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

education pass-through funds: I. Enter the narne(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)

2. District ADA

Used to detennine the reserve standard percentage level on line F3d

Object Codes

9750

9789

9790

979Z

9750

9789

9790

No

£U l"t-10 ill::it lnltfflm

General Fund Multiyear Projections

Unrestricted/Restricted


(Form OJI) A

(Col. A: Fonn Al, Estimated P-2 ADA column, lines A4, Cl, and C2e; enter projections)

3. Calculating the Reserves a. Expenditmes and Other Financing Uses (Line B 11)

b. Plus: Special Education Pass-through Funds (Line Flb2, if Line Fla is No)

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b)

d. Reserve Standard Percentage Level

(Refer to Form O!CSI, Criterion 10 for calculation details)

e. Reserve Standard - By Percent (Line F3c times F3d)

f. Reserve Standard - By Amount

(Refer to Form OICSI, Criterion 10 for calculation details)

g. Reserve Standard (Greater of Line F3e or F3f)

h. Available Reserves Line E3 Meet Reserve Standard Line F3


YES

Page 2

% Change

(Cols. C-NA) 2015-16

% Change

(Cols. E-C/C) D

43 69625 0000000 Form MYPI

2016-17

0.00

3,234,793.00

0.26

0.00

0.00

0.00

0.00

]0,326.76

107,826,435.00

0.00

I 07,826,435.00

3%

3,234 793.05

0.00

3,234,793.05

Printed: 12/3/2014 11:54 AM

First Interim Oak Grove Elementary 2014-15 Projected Year Totals Santa Clara County No Child Left Behind Maintenance of Effort Expenditures

Section I - Ex enditures

A. Total state, federal, and local expenditures (all resources)

B. Less all federal expenditures not allowed for MOE (Resources 3000-5999, except 3385)

C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B) 1. Community Services

2. Capital Outlay

3. Debt Service

4. Other Transfers Out

5. lnterfund Transfers Out

6. All Other Financing Uses

7. Nonagency

8. Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received)

9. Supplemental expenditures made as a result of a Presidentially declared disaster

10. Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9)

D. Plus additional MOE expenditures: 1. Expenditures to cover deficits for food services

(Funds 13 and 61) (If negative, then zero)

Funds 01, 09, and 62 ,

Goals Functions Ob"ects

All All 1000-7999

All All 1000-7999

All 5000-5999 1000-7999

All except All except 7100-7199 5000-5999 6000-6999

5400-5450, 5800, 7430-

All 9100 7439

All 9200 7200-7299

All 9300 7600-7629

9100 7699

All 9200 7651

All except . 5000-5999,

7100-7199 9000-9999 1000-7999

All All 8710

Manually entered. Must not include expenditures in lines B, C1-C8, 01, or

02.

All All

1000-7143,

7300-7439

minus 8000-8699

43 69625 0000000 Form NCMOE

2014-15 Ex enditures

104, 142,574.00

5,469,563.00

128,310.00

871,682.00

1,065,546.00

0.00

100,000.00

0.00

0.00

0.00

2, 165 538.00

156,727.00

2. Expenditures to cover deficits for student body activities Manually entered. Must not include

ex enditures in lines A or 01. ,. . . ~~i----------;

E. Total expenditures before adjustments (Line A minus lines Band C10, plus lines D1 and D2)

F. Charter school expenditure adjustments (From Section IV)

G. Total ex nditures sub·ect to MOE Line E lus Line F

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: ncmoe (Rev 04/08/2014) Page 1

96,664,200.00

0.00

96 664 200.00

Printed: 12/3/2014 11 :55 AM

First Interim 2014-15 Projected Year Totals Oak Grove Elementary

Santa Clara County No Child Left Behind Maintenance of Effort Expenditures 43 69625 0000000

Form NCMOE

Section II - Ex enditures Per ADA

A. Average Daily Attendance (Form Al, Column C, sum of lines A4, C1, and C2e)*

B. Charter school ADA adjustments (From Section IV)

C. Adjusted total ADA (Lines A plus B)

Line 11.C

Section Ill - MOE Calculation (For data collection only. Final determination will be done b COE ·

A. Base expenditures (Preloaded expenditures extracted from prior year Unaudited Actuals MOE calculation). (Note: If the prior year MOE was not met, in its final determination, COE will adjust the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.) 1. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section V)

2. Total adjusted base expenditure amounts (Line A plus Line A.1)

B. Required effort (Line A.2 times 90%)

C. Current year expenditures (Line l.G and Line 11.D)

D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero)

E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under NCLB covered programs in FY 2016-17 may be reduced b the lower of the two ercenta es

2014-15 Annual ADA/

Ex s. Per ADA

0.00

0.00

0.00

0.00

Total Per ADA

87,454,438. 72 8, 102.73

0.00 0.00

87,454,438.72 8, 102.73

78,708,994.85 7,292.46

96,664,200.00 0.00

0.00 7,292.46

MOE Calculation Incomplete

0.00% 100.00%

*Interim Periods - Annual ADA not available from Form Al. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: ncmoe (Rev 04/08/2014) Page 2 Printed: 12/3/2014 11:55 AM


First Interim 2014-15 Projected Year Totals

No Child Left Behind Maintenance of Effort Expenditures 43 69625 0000000

Form NCMOE

SECTION IV - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line 8)

Expenditure Charter School Name/Reason for Adjustment Adjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

SECTION V - Detail of Adjustments to Base Expenditures (used in Section Ill, Line A.1)

Description of Adjustments

Total adiustments to base expenditures

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: ncmoe (Rev 04/08/2014) Page 3

Total Expenditures Expenditures Per ADA

0.00 0.00

Printed: 12/3/2014 11 :55 AM

Export Log Period: First Interim Type of Export: Official

================ LEA: 43-69625-0000000 Oak Grove Elementary

Official Check for LEA: 43-69625-0000000 is good

Export of USER General Ledger started at 12/3/2014 12:25:25 PM

OFFICIAL Header for LEA: 43-69625-0000000 Oak Grove Elementary VERSION 2014.2.0

Fiscal Year: 2014-15 Type of Data: Actuals to Date Number of records exported in group 1: 1274

Fiscal Year: 2014-15 Type of Data: Board Approved Operating Budget Number of records exported in group 2: 1239 ·

Fiscal Year: 2014-15 Type of Data: Original Budget Number of records exported in group 3: 1239

Fiscal Year: 2014-15 Type of Data: Projected Totals Number of records exported in group 4: 1299

Export USER General Ledger completed at 12/3/2014 12:25:25 PM

Export of Supplementals (USER ELEMENTs) started at 12/3/2014 12:25:25 PM Fiscal Year: 2014-15 Type of Data: Actuals to Date Number of records exported in group 5: 97

Fiscal Year: 2014-15 Type of Data: Board Approved Operating Budget Number of records exported in group 6: 169



Export of Supplemental (USER ELEMENTs) completed at 12/3/2014 12:25:27 PM

Export of Explanations started at 12/3/2014 12:25:27 PM No records to Export for Explanations.

Export of TRC Log started at 12/3/2014 12:25:27 PM Fiscal Year: 2014-15 Type of Data: Actuals to Date Number of records exported in group 9: 30



Export of TRC Log completed at 12/3/2014 12:25:27 PM

OFFICIAL END for LEA: 43-69625-0000000 Oak Grove Elementary

Exported to file: C:\SACS2014ALL \Official\4369625000000011. DAT

End of Official Export Process

SACS2014ALL Financial Reporting Software - 2014.2.0 12/3/2014 12:20:46 PM

Oak Grove Elementary

First Interim 2014-15 Projected Totals Technical Review Checks

Page 1

43-69625-0000000

Santa Clara County

Following is a chart of the various types of technical review checks and related requirements:

F W/WC -

Fatal (Data must be corrected; an explanation is not allowed) Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required)

0 Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKS CHECKFUND - (F) - All FUND codes must be valid. PASSED

CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED

CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED

CHECKGOAL - (F) - All GOAL codes must be valid. PASSED

CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED

CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED

CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED

CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED

CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED

CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-RESOURCExOBJECTB - (0) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED

CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999)

SACS2014ALL Financial Reporting Software - 2014.2.0 43-69625-0000000-0ak Grove Elementary-First Interim 2014-15 Projected Totals 12/3/2014 12:20:46 PM

Page 2

must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

GENERAL LEDGER CHECKS INTERFD-DIR-COST - (W) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED

INTERFD-INDIRECT - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED

INTERFD-INDIRECT-FN - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED

INTERFD-IN-OUT - (W) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED

LCFF-TRANSFER - (W) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED

LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by resource. PASSED

SACS2014ALL Financial Reporting Software - 2014.2.0 43-69625-0000000-0ak Grove Elementary-First Interim 2014-15 Projected Totals 12/3/2014 12:20:46 PM

Page 3

SE-PASS-THRU-REVENUE - (W} - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED

EXCESS-ASSIGN-REU - (F} - Amounts reported in Other Assignments (Object 9780} and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73}. PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790} must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73, PASSED

RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED

EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

PASSED

SUPPLEMENTAL CHECKS CS-EXPLANATIONS - (F) - Explanations must be provided in the Criteria and Standards Review (Form OlCSI) for all criteria and for supplemental information items Sl through S6, and S9 if applicable, where the standard has not been met or where the status is Not Met or Yes. PASSED

CS-YES-NO - (F) - Supplemental information items and additional fiscal indicator items in the Criteria and Standards Review (Form OlCSI) must be answered Yes or No, where applicable, for the form to be complete. PASSED

EXPORT CHECKS FORMOl-PROVIDE - (F) - Form 01 (Form OlI) must be opened and saved. PASSED

INTERIM-CERT-PROVIDE - (F) - Interim Certification (Form CI) must be provided. PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form AI) must be provided.

SACS2014ALL Financial Reporting Software- 2014.2.0 43-69625-0000000-0ak Grove Elementary-First Interim 2014-15 Projected Totals 12/3/2014 12:20:46 PM

Page4

PASSED

CS-PROVIDE - (F) - The Criteria and Standards Review (Form OlCSI) has been provided. PASSED

CASHFLOW-PROVIDE - (W) - A Cashflow Worksheet (Form CASH) must be provided with your Interim reports. (Note: LEAs may use a cashflow worksheet other than Form CASH, as long as it provides a monthly cashflow projected through the end of the fiscal year.) PASSED

MYP-PROVIDE - (W) - A Multiyear Projection Worksheet must be provided with your Interim. (Note: LEAs may use a multiyear projection worksheet other than Form MYP, with approval of their reviewing agency, as long as it provides current year and at least two subsequent fiscal years, and separately projects unrestricted resources, restricted resources, and combined total resources.)

PASSED

MYPIO-PROVIDE - (W) - A multiyear projection worksheet must be provided with your interim report for any fund projecting a negative balance at the end of the current fiscal year. (Note: LEAs may use a multiyear projection worksheet other than Form MYPIO, with approval of their reviewing agency.) PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.



School District Criteria and Standards Review

1ide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear _J,nmitments (including cost-of-living adjustments).

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

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

43 69625 0000000 Form 01CSI

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

District's ADA Standard Percentage Range: ._I ___ -2=.·co0°""Y.'"'t"'"o_+=-2."'0-"%,__ _ __,

1A. Calculating the District's ADAVariances

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

LCFF Revenue (Funded) ADA Budget Adoption First Interim

Budget Projected Year Totals (Form 01CS, Item 4A1,

Fiscal Year Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

1 B. Comparison of District ADA to the Standard

Ste 1A

~ ·.,.A ENTRY: Enter an explanation if the standard is not met.

10 728.95 10 680.91 10 728.95 10 587.12 10 634.05 10 405.35

Percent Chan e Status -0.4% Met -1.3% Met -2.2% Not Met

STANDARD NOT MET - The projected change since budget adoption for funded ADA exceeds two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting funded ADA, and what changes will be made to improve the accuracy of projections in this area.

Explanation:

(required if NOT met)

Projected ADAs are calculated on the 2 prior year average attendance factor.

California Dept of Education SACS Financial Reporting Software. - 2014.2.0 File: csi (Rev 06/17/2014) Page 1of26 Printed: 12/3/2014 12:56 PM


2. CRITERION: Enrollment


School District Criteria and Standards Review 43 69625 0000000

Form 01CSI

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption.

District's Enrollment Standard Percentage Range:!~ ___ -~2~.o~·;.~·-"to~+2~·~0~%~-~ 2A. Calculating the District's Enrollment Variances

DA TA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.

Fiscal Year

Current Year (2014-15)

1st Subsequent Year (2015-16)

2nd Subsequent Year (2016-17)

Budget Adoption

Fonm 01CS, Item 3B

Enrollment

10972

10 872

10 707

28. Comparison of District Enrollment to the Standard

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

First Interim

CBEDS/Pro'ected

10916

10 819 10,631

Percent Chan e Status

-0.5% Met

-0.5% Met -0.7% Met

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

Explanation: NIA


California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 2 of 26 Printed: 12/3/2014 12:56 PM


3. CRITERION: ADA to Enrollment



Form 01CSI

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

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

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

Fiscal Year

Third PriorYear(2011-12)

Second Prior Year (2012-13)

First Prior Year (2013-14)

P-2ADA

Unaudited Actuals

(Form A, Lines 3, 6, and 25)

(Form A Lines A4 C1, and C2e)

11 137

10 986

10 809

Enrollment

CBEDS Actual

(Form 01 CS Item 2Al

11 517

11 372

11134 Historical Average Ratio:

Historical Ratio

of ADA to Enrollment

96.7%

96.6%

97.1%

96.8%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%):1 ~ ______ 9~7~.3~'/.~·-----~

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

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

Fiscal Year




Estimated P-2 ADA

(Form Al, Lines A4, C1, and C2e)

Form MYPI Line F2 10 634

10,509

10 327

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

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

Enrollment

CBEDS/Projected

Criterion 2, Item 2A

10 916

10 819

10 631

Ratio of ADA to Enrollment

97.4%

97.1%

97.1%

Status

Not Met

Met

Met

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

Explanation:


Projected ADA numbers are calculated based on the average of two prior year attendance factors.



4. CRITERION: LCFF Revenue



Form 01CSI

STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption.

District's LCFF Revenue Standard Percentage Range: l~---·~2_.0~o/.~· _to_+_2_._o•~y·~-~

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

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

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)

Fiscal Year

Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

Budget Adoption

Form 01 CS. Item 4B 77 298,908.00 79 718 715.00 81 391 229.00

48. Comparison of District LCFF Revenue to the Standard

DATA ENTRY: Enter an explanation ifthe standard is not met.

First Interim Pro"ected Year Totals

77 552 474.00 79,957 849.00 83 347,920.00

Percent Chan e Status

0.3% Met 0.3% Met 2.4% Not Met

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

Explanation:

(required if NOT met}

The gap funding percentage for fY 2016-17 is projected at 25.48%, 4.80% higher than 20.68% for 2015-16.



5. CRITERION: Salaries and Benefits



Form 01CSI

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year or two subsequent 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 the district's required reserves percentage.

It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues that were restricted prior to the LCFF are now unrestricted within the LCFF.

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

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

Fiscal Year Third Prior Year (2011-12) Second Prior Year (2012-13) First Prior Year (2013-14)

Unaudited Actuals - Unrestricted (Resources 0000-1999)

Salaries and Benefits IForm 01 Obiects 1000-3999\

I 55 021 011.85 I I 54496119.71 I I 58 886 479.40 I

District's Reserve Standard Percentage (Criterion 1 OB, Line 4)

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

greater of 3% or the district's reserve standard percentage):

Total Expenditures IForm 01 Obiects 1000-7499\

60 474 866.86 59 301 710.44 63,522 142.84

Historical Average Ratio:

Current Year 12014-15)

3.0%

88.9% to 94.9%

Ratio of Unrestricted Salaries and Benefits to Total Unrestricted Exoenditures

91.0% 91.9% 92.7% 91.9%

1st Subsequent Year 12015-16)

3.0%

88.9% to 94.9%

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

2nd Subsequent Year 12016-171

3.0%

88.9% to 94.9%

~" 1 A ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for Current Year are extracted.

Projected Year Totals - Unrestricted (Resources 0000-1999)

Fiscal Year Current Year (2014·15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

Salaries and Benefits (Form 011, Objects 1000-3999)

Form MYPI Lines B1-B3 63 507,835.00 65 841 609.00 67 353 129.00

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


Total Expenditures (Form 011, Objects 1000-7499) Form MYPI Lines B1-B8 B10

70 774 702.00 73 574 152.00 76 151 816.00

Ratio of Unrestricted Salaries and Benefits to Total Unrestricted Ex enditures

89.7% 89.5% 88.4%

Status Met Met

Not Met

1 a. STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits.

Explanation: (required if NOT met)

Annual increased supplemental grants which are not ear-marked for specific expenditures are budgeted under 4399 account, the Supplemental Grant Reserve, causing the projected ratio to decline.



6. CRITERION: Other Revenues and Expenditures



Form 01CSI

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 current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budget adoption.

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

District's Other Revenues and Expenditures Standard Percentage Range: 1-------5~·~0-"%'-t=o_+~5-'-.0'-'o/.-=-•-----;

District's Other Revenues and Expenditures Explanation Percentage Range:._ ____ -.::;5·:.:::0..c%o..t"'o_+~5"'.0"'°lcc=.• ___ __,

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

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

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

Object Range I Fiscal Year

Budget Adoption Budget

(Form 01CS, Item 6B)

First Interim Projected Year Totals

(Fund 01) (Form MYPI) Percent Change Change Is Outside Explanation Range

Federal Revenue (Fund 01, Objects 810'"'"0_-8=2=9~9~F_o_rm_M=Y~P'-l~L=in'-e_A_2~----------------------------------~ Current Year (2014-15) 4 081 707.00 4 718 332.00 1st Subsequent Year (2015-16) 4,081 707.00 4,239 325.00 2nd Subsequent Year (2016-17) 4 081 707.00 4 239 325.00

Explanation: (required if Yes)

Prior year carryover funds are budgeted after the year-end close in First Interim Report.

15.6% Yes 3.9% No 3.9% No

Other State Revenue (Fund 01, Objects~8_3_0~0--8=5-'-9_9~F_o_rm~M~Y=P=l~L_l_n_e_A~3~---------------------------------~ Current Year (2014-15) 4 514 938.00 4 225,805.00 1st Subsequent Year (2015-16) 3 501 308.00 3,564 851.00 2nd Subsequent Year (2016-17) 2,053 090.00 3,614 588.00



-6.4% Yes 1.8% No 76.1% Yes

OtherLocalRevenue(Fund01,0bjects~8_6_0_0_-8_7_9_9~F_o_rm_M_Y_P_l~Li_n_e_A~4~---------------------------------~ Current Year (2014-15) 1------~7=0-=-05~41'-1-'-.o~o'+-------6~8~0~0~1'-'6=2=.o"'o--+------·=2=.9_,_%~-----+-----N~o~-----1 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

7 688 398.00 7 731 317.00

6 860 229.00 -10.8% Yes 6,920 254.00 -10.5% Yes


Special Ed. SELPA transfer was less than originally expected due to the new SELPA tuition calculation based on LCFF.

Books and Supplies (Fund 01, Objectsr4-=-0-=-00"--4~99"'9='-Fo"'r"'m""""M'-'Y-'-P-"I ~L""ln=e=B-r4,__ _________________________________ ~ Current Year (2014-15) 3 701 454.00 7 250 190.00 95.9% Yes 1st Subsequent Year (2015-16) 3 052 802.00 6 328 436.00 107.3% Yes 2nd Subsequent Year (2016-17) 3 106 861.00 7 301 263.00 135.0% Yes

Explanation: N/A (required if Yes)

Services and Other Operating Expenditru=re~s~F~u=n-'-d'-0~1~0~bLe'-'c-'-ts~50'-0~0--5'-9T'9-'-9~F~o=r=m~M=Y~P'-I~, ~L=ln~e~B~5~---------------,.--------------, Current Year (2014-15) 8 995 703.00 9 415 803.00 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

Explanation: NIA (required if Yes)

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014)

8 ,950 ,098 .00 9 073,162.00 9 112 468.00 9.124,553.00

Page 6 of 26

4.7% No 1.4% No 0.1% No

Printed: 12/3/2014 12:56 PM




68. Calculating the District's Change in Total O~erating Revenues and Expenditures

!\ ENTRY: All data are extracted or calculated.

Object Range I Fiscal Year Budget Adoption

Budget First Interim

Projected Year Totals Percent Change Status

43 69625 0000000 Form 01CSI

Total Federal, Other State, and Other Lor-~ca~l~R~e~v~e~nu~e~S~e~c~tl~o~n~S~A~-.,.-----------~,----------------,.----------~ Current Year (2014-15) 15 602,056.00 15 744 299.00 0.9% Met 1st Subsequent Year (2015-16) 15 271 413.00 14 664 405.00 -4.0% Met 2nd Subsequent Year (2016-17) 13 866114.00 14 774 167c00 6.5% Not Met

Total Books and Supplies, and Services,_a_n_d_O_t_he_r_O~e_r_a_tl~n~E_x~en_d_i~tu_r_es~S_ec_tl_o_n_S_A~----,----------------,.----------~ Current Year (2014-15) 12 697 157.00 16 665 993.00 31.3% Not Met 1st Subsequent Year (2015-16) 12 002 900.00 15 401 598.00 28.3% Not Met 2nd Subsequent Year (2016-17) 12 219 329.00 16 425 816.00 34.4% Not Met

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

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 68 is Not Met; no entry is allowed below.

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

Explanation: Federal Revenue

(linked from 6A if NOT met)

Explanation: Other State Revenue


Explanation: Other Local Revenue




Special Ed. SELPA transfer was less than originally expected due to the new SELPA tuition calculation based on LCFF.

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

Explanation: N/A Books and Supplies


Explanation: N/A Services and Other Exps




7. CRITERION: Facilities Maintenance



Form 01CSI

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section 17070. 75, or in how the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

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

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070. 766 from 2008-09 through 2014-15. EC Section 17070. 766 reduced the contributions required by EC Section 17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter Budget Adoption data into lines 1 and 2. All other data are extracted.

1. OMMAIRMA Contribution

Budget Adoption 1% Required

Minimum Contribution Form 01CS Item 7 Line 2c

959 470.77

2. Budget Adoption Contribution (information only) (Form 01CS, Criterion 7, Line 2c)

First Interim Contribution Projected Year Totals

(Fund 01, Resource 8150, Ob· ects 8900-8999

2,801 693.00

2.801,693.oo I

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

Status

Met

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998)

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

Explanation: NIA

(required if NOT met

and Other is marked)


Other (explanation must be provided)

Page 8 of 26 Printed: 1213/2014 12:56 PM


S. CRITERION: Deficit Spending



Form 01CSI

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater tha.n total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves' as a percentage of total expenditures and other financing uses2 in any of the current fiscal year or two subsequent fiscal years.

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

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

SA. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.

Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17)

District's Available Reserve Percentages (Criterion 10C, Line 9)~1 ____ 4~·~6~%----~-----~3~.0~%~----~----~3~.0~%~--~ District's Deficit Spending Standard Percentage Levels I

(one-third of available reserve percentage):~. ----~1-~S·~y·~---~-----~1_.0~%~----~-----1_.0~%~--~

SB. Calculating the District's Deficit Spending Percentages

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


Net Change in Total Unrestricted Expenditures

Fiscal Year Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

Unrestricted Fund Balance (Form 011, Section E) Form MYPI Line C

3, 764 230.00

2 470 089.00 914 438.00

SC. Comparison of District Deficit Spending to the Standard

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

and Other Financing Uses (Form 011, Objects 1000-7999)

Form MYPI Line 811 70 87 4 702.00 73 674 152.00 76 251 816.00

Deficit Spending Level (if Net Change in Unrestricted Fund

Balance is ne ative else NIA

5.3% 3.4% NIA

Status Not Met Not Met

Met

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

Explanation:


The District's revenue assumptions are extremely conservative. The District is committed to make reductions as needed in order to remain fiscally solvent.

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/1712014) Page 9 of 26 Printed: 12/312014 12:56 PM


9. CRITERION: Fund and Cash Balances



Fonm 01CSI

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

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

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

Ending Fund Balance

General Fund Projected Year Totals

Fiscal Year Fonm 011 Line F2 Form MYPI Line D2 Current Year (2014-15)



8 691 227.37

5,840 476.37

6 093 869.37

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

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

Status

Met Met

Met

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

Explanation: NIA


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

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

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

Ending Cash Balance General Fund

Fiscal Year Form CASH, Line F, June Column Current Year (2014-15) 7 710 844.00

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

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

Status Met

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


California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 10 of 26 Printed: 1213/2014 12:56 PM


10. CRITERION: Reserves



Form01CSI

STANDARD: Available reserves' for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts2 as applied to total expenditures and other financing uses•:

Percentage Level District ADA 5% or $64,000 (greater of) 0 to 300 4% or $64,000 (greater of) 301 to 1,000

3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and over

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

2 Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Sec;tion 42238), rounded to the nearest thousand.

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

Current Year 1st Subsequent Year 2nd Subsequent Year (2014-15) (2015-16) (2016-17)

District Estimated P-2 ADA (Criterion 3, Item 38)._l ___ --'1~0~,6~34~-----'------'-10~,=-50~9~------'-----'1"'0"',3c=2"-7 ___ __,

District's Reserve Standard Percentage Level: ._I _____ 3=-0'-"Yo ____ __,'--------'3'-''!.=-• ---~---''--------'3"-''!."'.-----' 10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

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

1istricts that serve as the AU of a SELPA (Form MYPI, Lines F1 a, F1 b1, and F1 b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? 2. If you are the SELPA AU and are excluding special education pass-through funds:

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

b, Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223)

108. Calculating the District's Reserve Standard

Current Year Projected Year Totals

(2014-15)

0.00 I

No


0.00 I


0.00 I

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

1. Expenditures and Other Financing Uses (Form 011, objects 1\)00-7999) (Form MYPI, Line 811)

2. Plus: Special Ed.ucation Pass-through (Criterion 10A, Line 2b, If Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses (Line 81 plus Line 82)

4. Reserve Standard Percentage Level 5. Reserve Standard - by Percent

(Line 83 times Line 84)

6. Reserve Standard - by Amount ($64,000 for districts with less than 1,001 ADA, else 0)

7. District's Reserve Standard (Greater of Line 85 or Line 86)


Current Year Projected Year Totals

(2014-15)

104 142,574.00

0.00

104 142 574.00

3%

3124 277.22

0.00

3 124 277.22

Page 11of26

1st Subsequent Year 2nd Subsequent Year (2015-16) (2016-17)

105 097 383.00 107 826 435.00

0.00 0.00

105 097 383.00 107,826 435.00 3% 3%

3 152 921.49 3 234 793.05

0.00 0.00

3152921.49 3 234 793.05

Printed: 12/3/2014 12:56 PM


10C. Calculating the District's Available Reserve Amount



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

Reserve Amounts

(Unrestricted resources 0000-1999 except Line 4) 1. General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, Line E1a)

2. General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1 b)

- 3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 4. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 20Q0-9999) (Form MYPI, Line E1d)

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

6. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYPI, Line E2b}

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYPI, Line E2c)

8. District's Available Reserve Amount

(Lines C 1 thru C7) 9. District's Available Reserve Percentage (Information only)

(Line 8 divided by Section 108, Line 3)

District's Reserve Standard

(Section 108, Line 7)

Status

100. Comparison of District Reserve Amount to the Standard


:

:

Current Year


12014-15\

0.00

3 124 278.00

1637932.58

I0.73)

0.00

0.00

0.00

4 762 209.85

4.57%

3124 277.22

Met

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

Explanation: N/A


California Dept of Education SACS Financial Reporting Software - 2014.2.0 Fil.e: csi (Rev 06/17/?014) Page 12 of 26

1st Subsequent Year

12015-16\

0.00

3 152,921.00

0.76

0.00

0.00

0.00

0.00

3152921.76

3.00%

3 152 921.49

Met

43 69625 0000000 Form 01CSI

2nd Subsequent Year 12016-17)

0.00

3 234 793.00

0.26

0.00

0.00

0.00

0.00

3 234 793.26

3.00%

3 234 793.05

Met

Printed: 1213/2014 12:56 PM


"'1 IPPLEMENTAL INFORMATION



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

51. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since budget adoption that may impact the budget?

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

NIA

52. Use of One-time Revenues for Ongoing Expenditures

1 a. Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent?

No

No

43 69625 0000000 Fonm 01CSI

1 b. 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:

NIA

53. Temporary lnterfund Borrowings

1 a. Does your district have projected temporary borrowings between funds?

(Refer to Education Code Section 42603)

If Yes, identify the interfund borrowings:

Yes

The District transfers funds from Building Fund to Cafeteria Fund to mitigate delays in State apportionments. The District also transfers funds from Building Fund to Self Insurance Fund because employees tend to take care of dental and vision appointments at the beginning of the year, although employee premiums are transferred to Self Insurance Fund ~very month to catch up.

54. Contingent R-evenues

1 a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

1 b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

NIA

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 0611712014) Page 13 of 26 Printed: 121312014 12:56 PM


SS. Contributions



Form01CSI

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

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

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

-5.0% to +5.0% District's Contributions and Transfers Standard:~-~o~r--$~2~0~0~0~0_t~o_+~$~2~0~0_00~-~

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

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

Description I Fiscal Year

1a. Contributions, Unrestricted General Fund

Budget Adoption (Form 01 CS, Item SSA)

First Interim Projected Year Totals

Percent Change Amount of Change Status

(Fund 01, Resources 0000-1999, Objecti-'8~9'-'8"'0,_ ________ ~----------~--~---------~---------~ Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

1 b. Transfers In, General Fund • Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

1 c. Transfers Out, General Fund • Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

1d. Capital Project Cost Overruns

16 506 283.00 16 456 D15.00 19 504 585.0D

656 878.00 656,878.00

2,652 908.00

100 000.00 100,000.00 100 000.00

Have capital project cost overruns occurred since budget adoption that may impact the general fund operational budget? ·

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

SSB. 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.

17 760 010.00 18 484 456.00 18 315 626.00

892 996.0D 3 944,971.0D 6 278,334.00

100 000.00 100,DDO.OD 100 ODD.OD

7.6% 1,253 727 .00 Not Met 12.3% 2 028,441.00 Not Met -6.1% 1 188 959.00 Not Met

35.9% 236,118.0D Not Met 500.6% 3 288 093.00 Not Met 136.7% 3,625 426.00 Not Met

0.0% 0.00 Met 0.0% 0.00 Met D.0% D.00 Met

No

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


Special Education costs have risen significantly in the current years due to the need to place more students in county programs and non-public schools. Additionally, Special Education revenue only receives State COLA, unlike LCFF receiving gap funding, resulting in a larger G/Fcontribution.

1 b. NOT MET - The projected transfers in to the general fund have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.


The increased transfer from Building Fund (Fund 40) was necessary to maintain the State required minimum reserve of 3%.




School District Criteria and Standards Review ·

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

Explanation: NIA (required if NOT met)

1d. NO- There have been no capita! project cost overruns occurring since budget adoption that may impact the general fund operational budget.

Project Information: (required if YES)

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 15 of 26

43 69625 0000000 Form 01CSI

Printed: 12/3/2014 12:56 PM


SS. Long-term Commitments



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

43 69625 0000000 Form01CSI

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.

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

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

1. a. Does your district have long-term (multiyear} commitments? (If No, skip items 1 band 2 and sections SSB and SSC}

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption?

Yes

No

2. If Yes to Item 1a, list (or update} all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPES); OPES is disclosed in Item S7 A.

#of Years SACS Fund and Object Codes Used For: Tvoe of Commitment Remainina Fundina Sources (Revenues) Debt Service rExoendituresl

Capital Leases Varies Fund 1 O Fund 21 and Fund 40 7438 and 7439 Certificates of Participation General Obligation Bonds 29 510 BIRF tax revenues 7433 Supp Early Retirement Program State School Building Loans Compensated Absences Varies Funds 10 1.30 210 S30 1XXX and 2XXXX

Other Long-term Commitments (do not include OPEBl:

SAB OPSC 3 Special Reserve Fund for Caoital Outlav. F-40 7438 and 7439

TOTAL:

Tvoe of Commitment (continued) Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program Slate School Building Loans Compensated Absences

Other Long-term Commitments (continued)·

SAB OPSC

Total Annual Payments:

Prior Year (2013-14)

Annual Payment CP&ll

1 581,002

5 272 143

10000

109.403

s 972 548 Has total annual payment Increased over prior year (2013-14)?




1 159 048

s 011 893

10 000

109.403

7 290 344 Yes

Page 1S of 2S

1st Subsequent Year (2015-1S)

Annual Payment {P&ll

1040322

6 421 793

10000

109 404

7 581 519 Yes

Principal Balance as of Julv 1. 2014

14 995154

113018735

718 935

325 551

129 058,375



940,789

7 S46 673

10000

109.404

8 706,866 Yes

Printed: 12/3/2014 12:56 PM




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

'ENTRY: Enter an explanation if Yes.

43 69625 0000000 Form 01CSI

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

Explanation: NIA (Required if Yes

to increase in total annual payments)

SSC. Identification of Decreases to Funding Sources Used to Pav Long-term Commitments

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

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

No

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

Explanation: NIA (Required if Yes)

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 17 of26 Printed: 1213/2014 12:56 PM


87. Unfunded Liabilities



Identify any changes in estimates for unfunded II abilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

57 A. Identification of the District's Estimated Unfunded Liability for Postemplovment Benefits Other Than Pensions !OPEB)

43 69625 0000000 Form01CSI

DATA ENTRY: Click the appropriate button(s) for items 1a-1 c, as applicable. Budget Adoption data that exist (Form 01 CS, Item S7 A) will be extracted; otherwise, enter Budget Adoption and First Interim data in items 2-4.

1. a. Does your district provide postempfoyment benefits

other than pensions (OPEB)? (If No, skip items 1 b-4)

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

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

2. OPEB Liabilities

a. OPEB actuarial accrued liability (AAL) b. OPEB unfunded actuarial accrued liability (UAAL)

c. Are AAL and UAAL based on the district's estimate or an actuarial valuation?

d. If based on an actuarial valuation, indicate the date of the OPEB valuation.

3. OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative

Measurement Method


Yes

No

No

Budget Adoption Form 01CS Item S7A

22,640 027.00 3 066 242.00

Estimated

Jun 01 2012

Budget Adoption Form 01CS Item S7A

3 241 020.00 3,451 262.00 3 689 613.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752)


c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

d. Number of retirees receiving OPEB benefits Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

4. Comments:


513111.00 339 500.00 271100.00

513111.00 339 500.00 271100.00

Page 18 of 26

First Interim

24 639,821.00 24,639,821.00

Actuarial

Oct 31 2014

First Interim

3,596 912.00 3,883 232.00 4 202,475.00

543 013.00 543 013.00 543,013.00

543,013.00 543 013.00 543,013.00

Printed: 12/3/2014 12:56 PM




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

43 69625 0000000 Form01CSI

".ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable." Budge!Adoption data that exist (Fonn 01CS, Item S78) will be extracted; otherwise, enter Budget Adoption and ... ot Interim data in items 2-4.

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

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

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

2. Self-Insurance Liabilities

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

3. Self-Insurance Contributions a. Required contribution (funding) for self-insurance programs


b. Amount contributed (funded) for self-insurance programs Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

Comments:

N/A


Yes

No

No

Budget Adoption

Form 01 CS Item S7B

0.00 '0.00

B.udget Adoption Form 01CS Item S78

2 177 254.00 2 307 566.00 2 307 566.00

2 176 920.00 2 197 422.00 2, 197 422.00

Page 19 of 26

First Interim

0.00 0.00

First Interim

2 307 066.00 2 307 066.00 2,307 066.00

2 307 066.00 2,307 066.00 2,307 066.00

Printed: 12/3/2014 12:57 PM


SS. Status of Labor Agreements



Form 01CSI

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

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

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county 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 district governing board and superintendent.

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

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

Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section SSA.

Certificated (Non-management) Salary and Benefit Negotiations

Number of certificated (non-management) fulltime-equivalent (FTE) positions

Prior Year (2nd Interim)

2013-14

497.1

1 a. Have any salary and benefit negotiations been settled since budget adoption?

Current Year

2014-15

No

529.1

Yes

1st Subsequent Year

2015-16

532.1

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7.

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

Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547.5(a}, date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b}, was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of th!l collective bargaining agreement?

If Yes, date of budget revision board adoption:

No

Jun 12, 2014

Yes

No

4. Period covered by the agreement: Begin Date: ~I _ __,Jc=u'--1 0=-1'-'-, =20=-1'--4,___ End Date: ._ __ _,,J'"'un-'-"-30""''-"2""0_,_1=-5 __ _,

5. Salary settlement:

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

One Year Agreement


Yes

Total cost of salary settlement I 2,621,0741

% change· in salary schedule from prior year ~-------"5,_,.0'-'"!.=-·-----'· or

Multiyear Agreement

% change in salary schedule from prior year


Yes

2,489,o4a I

2nd Subsequent Year

2016-17

531.1


Yes

2,552,548 I

Total cost of salary settlement I

(may enter text, such as "Reopener") ~------------~---------------'-------------

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


2014-15 First Interim General Fund Oak Grove Elementary

Santa C Jara County · School District Criteria and Standards Review

Negotiations Not Settled

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

7. Amount included for any tentative salary schedule increases

Certificated (Non-management) Health and Welfare (H&W) Benefits

1. Are costs of H&W benefit changes included ln the interim and MYPs? ·

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

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

Certificated (Non-management) Prior Year Settlements Negotiated Since Budget Adoption ,

Are any new costs negotiated since budget adoption for prior year settlements included in the interim?

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

N/A

Certificated (Non-management) Step and Column Adjustments

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

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

'lcated (Non-management) Attrition (layoffs and retirements)

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

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

Certificated (Non-management) ·Other

Current Year

(2014-15)

Current Year

(2014-15)

Yes

440,672 l

7 328 248

92.5%

3.0%

No

Current Year (2014·15)

Yes

580,635

1.2%

Current Year

12014-151

Yes

Yes

1st Subsequent Year

(2015-16)

1st Subsequent Year

(2015-161

Yes 7 504 763

95.0%

3.0%


Yes

779,479

1.5%

1st Subsequent Year

12015-161

Yes

Yes

43 69625 0000000 Form01CSI

2nd Subsequent Year

(2016-17)


Yes 7 504 763

95.0%

0.0%


Yes 761,999

1.4%

2nd Subsequent Year

12016-171

Yes

Yes

List other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 21of26 Printed: 1213/2014 12:57 PM




SBB. Cost Analysis of District's Labor Agreements - Classified {Non-management) Employees

43 69625 0000000 Form 01CSI

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

Status of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section SBC. If No, continue with section SBB.

Classified (Non-management) Salary and Benefit Negotiations

Number of classified (non-management) FTE positions

Prior Year (2nd Interim)

2013-14

310.9


Current Year

2014-15

No

321.8

Yes

1st Subsequent Year

2015-16

321.8

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

1 b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7.

Negotiations Settled Since Budget Adoption 2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement?

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date:


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

One Year Agreement

Current Year

(2014-15)

Yes

Yes

Oct 23, 2014

No

Yes Dec 11 2014

End Date:

Total cost of salary settlement I 75,6991

% change in salary schedule from prior year ~----------~or

Multiyear Agreement Total cost of salary settlement !

% change in salary schedule from prior year

1st Subsequent Year

(2015-16)

Yes

151,397 I

2nd Subsequent Year

2016-17

321.8

2nd Subsequent Year

(2016-17)

Yes

151,397 I

(may enter text, such as "Reopener") ~. ------------'---------------~---------~


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

The District agreed to increase the hours of Health Clerks assigned to elementary school sites to 6 hours a day for CSEA. The rest of the labor negotiations are not settled.

6. Cost of a one percent increase in salary and statutory benefits 162,0761




ol

1st Subsequent Year

(2015-16)

al

2nd Subsequent Year

(2016-17)

ol

SACS Financial Reporting Software· 2014.2.0 File: csi (Rev 06/17/2014) Page 22 of 26 Printed: 121312014 12:57 PM

2014-15 First Interim General Fund Oak Grove Elementary

Santa Clara County School District Criteria and Standards Review

Classified (Non-management) Health and Welfare (H&W) Benefits

Are costs of H&W benefit changes Included in the interim and MYPs?



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

Classified (Non-management) Prior Year Settlements Negotiated Since Budget Adoption

Are any new costs negotiated since budget adoption for prior year settlements included in the interim?

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

Current Year 12014-15\

No

1 964179

67.7%

0.0%

Yes

4,4491

1st Subsequent Year 12015-16\

No 1,964179

67.7%

0.0%

ol

43 69625 0000000 Form01CSI


No

1,964179

67.7%

0.0%

ol

The District agreed to provide a 2.50% increase on the disputed pays, overtime, extra-time, Holiday pay, vacation cash out, and out of class pay, retroactive from November 1, 2013 through May 31, 2014 for AFSCME.

Classified (Non-management) Step and Column Adjustments

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

2. Cost of step & column adjustments 3. Percent change in step & column over prior year

Classified (Non-management) Attrition (layoffs and retirements)

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

2. Are additional H&W benefits for those laid-off or retired employees included in the interi.m and MYPs?

3ified (Non-management) - Other


Yes 213124

1.2%

Current Year 12014-151

Yes

Yes

1st Subsequent Year 2nd Subsequent Year 12015-16\ 12016-17)

Yes Yes 283 093 243 582

1.6% 1.3%

1st Subsequent Year 2nd Subsequent Year 12015-16\ (2016-17)

Yes Yes

Yes Yes

L1~1 other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):





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

43 69625 0000000 Form 01CSI

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

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reportin,..g~P_e_r_io_d _____ _ Were all managerial/confidential labor negotiations settled as of budget adoption? I No

If Yes or n/a, complete number of FTEs, then skip to S9. If No, continue with section SBC.

Management/Supervisor/Confidential Salary and Benefit Negotiations

Prior Year (2nd Interim}

2013-14

Number of management, supervisor, and confidential FTE positions 47.0


If Yes, complete question 2.

If No, complete questions 3 and 4.

1 b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption


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


Total cost of salary settlement

Change in salary schedule from prior year (may enter text, such as "Reopener''}

3. Cost of a one percent increase in salary and statutory benefits


Management/Supervisor/Confidential

Health and Welfare (H&W) Benefits

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



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

Management/Supervisor/Confidential Step and Column Adjustments

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

2. Cost of step & column adjustments 3. Percent change in step and column over prior year

Management/Supervisor/Confidential

Other Benefits (mileage, bonuses, etc.)

1. Are costs of other benefits included in the interim and MYPs? 2. Total cost of other benefits

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


Current Year

2014-15




No

79.2%

0.0%


Yes

0.7%


Yes

0.0%

Page 24 of 26

48.0

No

Yes

59,845 I

445 563

40 837

289,202

1st Subsequent Year

2015-16

1st Subsequent Year

12015-16)


1st Subsequent Year

12015-161

No

79.2%

0.0%

1st Subsequent Year 12015-161

Yes

0.8%

1st Subsequent Year

12015-16)

Yes

0.0%

48.0

445 563

52447

289 202

2nd Subsequent Year

2016-17

48.0


2nd Subsequent Year

(2016-17)

2nd Subsequent Year

12016-17\

No

445 563 79.2%

0.0%


Yes 31 477

0.5%


Yes

289 202 0.0%

Printed: 12/3/2014 12:57 PM


~9. Status of Other Funds



Form 01CSI

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund.

2. If Yes, identify each fund, by name and number, that Is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected.



ADDITIONAL FISCAL INDICATORS



Form 01CSI

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 · may alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A 1. Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? (Data from Criterion 98-1, Cash Balance, are used to determine Yes or No)

A2. Is the system of personnel position control independent from the payroll system?

A3. Is enrollment decreasing in both the prior and current fiscal years?

A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year?

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

AS. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?

A7. Is the district's financial system independent of the county office system?

AS. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.)

A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months?

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

Comments: (optional)

A9. Laura Phan, a new CBO, joined the District on September 15,2014.

End of School District First Interim Criteria and Standards Review

California Dept of Education SACS Financial Reporting Software - 2014.2.0 File: csi (Rev 06/17/2014) Page 26 of 26

No

Yes

Yes

No

Yes

Yes

No

No

Yes

Printed: 12/3/2014 12:57 PM

oak grove school district board of trustees subject: …

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