san francisco unified school district master - sfusd fy 15-16... · san francisco, ca 94102 board...

Office of the Chief Financial Officer Budget Division

135 Van Ness Avenue San Francisco, CA 94102

Board of Education Office of the Superintendent

555 Franklin Street San Francisco, CA 94102

San Francisco Unified School District

Adopted budget For Fiscal year

2015~16

June 23, 2015

BOARD OF EDUCATION

EMILY M. MURASE, PH.D., PRESIDENT Matt Haney, Vice President

SANDRA LEE FEWER HYDRA MENDOZA-MCDONNELL

RACHEL NORTON SHAMANN WALTON

JILL WYNNS

RECOMMENDED BY RICHARD A. CARRANZA

SUPERINTENDENT OF SCHOOLS JUNE, 2015

This Page Is Intentionally Left Blank

San Francisco UnifiedSan Francisco County

July 1 BudgetFINANCIAL REPORTS

2015-16 BudgetSchool District Certification

38 68478 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cb (Rev 04/15/2015) Page 1 of 4 Printed: 6/21/2015 10:43 PM

ANNUAL BUDGET REPORT:July 1, 2015 Budget Adoption

Insert "X" in applicable boxes:

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

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

Budget available for inspection at: Public Hearing:

Place: 555 Franklin Street, San Francisco, CA 9410 Place: 555 Franklin Street, San Francisco, Date: June 23, 2015 Date: June 23, 2015

Time:Adoption Date: June 23, 2015

Signed:Clerk/Secretary of the Governing Board

(Original signature required)

Contact person for additional information on the budget reports:

Name: Reeta Madhavan Telephone: (415)241-6542

Title: Chief Financial Officer E-mail: [email protected]

Criteria and Standards Review Summary

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

CRITERIA AND STANDARDS MetNotMet

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

X




38 68478 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

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

X

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

4 Local Control FundingFormula (LCFF)

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

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

X

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

X

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

X

7 Ongoing and MajorMaintenance Account

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

X

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

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

X

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

X

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

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

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

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

X

S3 Using Ongoing Revenuesto Fund One-timeExpenditures

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

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

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

X




38 68478 0000000Form CB


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

agreements? X

• If yes, have annual payments for the budget or two subsequentfiscal years increased over prior year's (2014-15) annualpayment?

X

S7a Postemployment BenefitsOther than Pensions

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

• If yes, are they lifetime benefits? X• If yes, do benefits continue beyond age 65? X• If yes, are benefits funded by pay-as-you-go? X

S7b Other Self-insuranceBenefits

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

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

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

S9 Local Control andAccountability Plan (LCAP)

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

• Approval date for adoption of the LCAP or approval of an updateto the LCAP: Jun 23, 2015Jun 23, 2015

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

X

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

year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budgetyear? X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior fiscal year orbudget year?

X

A5 Salary Increases ExceedCOLA

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

X




38 68478 0000000Form CB


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

benefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X


July 1 Budget2015-16 Budget

Workers' Compensation Certification38 68478 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/21/2015 10:44 PM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide informationto the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it hasdecided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:

( X ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):

Total liabilities actuarially determined: $ 27,902,000.00Less: Amount of total liabilities reserved in budget: $ 31,207,753.00Estimated accrued but unfunded liabilities: $ (3,305,753.00)

( ) This school district is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:

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

Signed Date of Meeting: Jun 23, 2015Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: David George

Title: Director, Risk Management

Telephone: (4150 241-6307

E-mail: [email protected]

Section Break


2015-16 July 1 BudgetGeneral Fund

School District Criteria and Standards Review38 68478 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cs-a (Rev 05/18/2015) Page 1 of 27 Printed: 6/21/2015 10:49 PM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of theprevious three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A6 and C9): 51,027

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Second and Third Prior Years, enter data in the Revenue Limit Funded ADA, Original Budget column. For the First Prior Year, enter the data in the Estimated FundedADA, Original Budget column. All other data are extracted.

Revenue Limit (Funded) ADA/Estimated Funded ADA

Original Budget Estimated/Unaudited Actuals ADA Variance Level(Form RL, Line 5c) (Form RL, Line 5c)(Form RL, Line 5c) (Form A, Lines A6 and C4)

(Form A, Lines A6 and C4) (Form A, Lines A6 and C9) (If Budget is greater

Fiscal Year (Form A, Lines A6 and C9) than Actuals, else N/A) Status

Third Prior Year (2012-13) 51,208.44 51,124.31 0.2% Met

Second Prior Year (2013-14) 51,166.23 55,685.83 N/A Met

First Prior Year (2014-15) 51,142.79 51,142.79 0.0% Met

Budget Year (2015-16) 51,027.32

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A6 and C9): 51,027

District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual, column for the First Prior Year; all other data are extracted or calculated.

Enrollment Variance Level

Enrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) Status

Third Prior Year (2012-13) 53,033 56,970 N/A Met

Second Prior Year (2013-14) 53,033 57,620 N/A Met

First Prior Year (2014-15) 53,028 55,768 N/A Met

Budget Year (2015-16) 55,768

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:


1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 01CS


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal yearshas not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: All data are extracted or calculated.

P-2 ADA

Estimated/Unaudited Actuals

(Form A, Lines 3, 6, and 26) Enrollment (Form A, Lines A6 and C4) CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A6 and C9) (Criterion 2, Item 2A) of ADA to Enrollment

Third Prior Year (2012-13) 52,259 56,970 91.7%

Second Prior Year (2013-14) 55,672 57,620 96.6%

First Prior Year (2014-15) 51,143 55,768 91.7%

Historical Average Ratio: 93.3%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 93.8%

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

DATA ENTRY: Enter Estimated P-2 ADA data in the first column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years.All other data are extracted or calculated.

Estimated P-2 ADA Enrollment

Budget Budget/Projected

Fiscal Year (Form A, Lines A6 and C9) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Budget Year (2015-16) 51,027 55,768 91.5% Met

1st Subsequent Year (2016-17) 51,149 55,770 91.7% Met

2nd Subsequent Year (2017-18) 51,149 55,770 91.7% Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


4. CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from theprior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recoverytarget payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plusor minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than thedistrict's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied totheir LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies.LCFF Revenue Standard selected: LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter LCFF Target amounts for the budget and two subsequent fiscal years.Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated.Enter data for Steps 2a through 2d. All other data is calculated.

Projected LCFF Revenue

Has the District reached its LCFFIf Yes, then COLA amount in Line 2b2 is used in Line 2e Total calculation.If No, then Gap Funding in Line 2c is used in Line 2e Total calculation.

target funding level? No

Budget Year 1st Subsequent Year 2nd Subsequent Year(2015-16) (2016-17) (2017-18)

LCFF Target (Reference Only) 524,712,855.00 532,464,520.00 544,652,118.00

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent YearStep 1 - Change in Population (2014-15) (2015-16) (2016-17) (2017-18)

a. ADA (Funded)

(Form A, lines A6 and C4) 51,142.79 51,027.32 51,149.00 51,149.00

b. Prior Year ADA (Funded) 51,142.79 51,027.32 51,149.00

c. Difference (Step 1a minus Step 1b) (115.47) 121.68 0.00

d. Percent Change Due to Population

(Step 1c divided by Step 1b) -0.23% 0.24% 0.00%

Step 2 - Change in Funding Level

a. Prior Year LCFF Funding 418,373,516.00 475,107,503.00 496,559,024.00b1. COLA percentage (if district is at target) Not Applicable 1.02% 1.60% 2.48%b2. COLA amount (proxy for purposes of this

criterion) Not Applicable 0.00 0.00 0.00

c. Gap Funding (if district is not at target) 56,117,905.00 21,451,527.00 17,650,179.00d. Economic Recovery Target Funding

(current year increment) 0.00 0.00 0.00

e. Total (Lines 2b2 or 2c, as applicable, plus Line 2d) 56,117,905.00 21,451,527.00 17,650,179.00f. Percent Change Due to Funding Level

(Step 2e divided by Step 2a) 13.41% 4.52% 3.55%

Step 3 - Total Change in Population and Funding Level(Step 1d plus Step 2f) 13.18% 4.76% 3.55%

LCFF Revenue Standard (Step 3, plus/minus 1%): 12.18% to 14.18% 3.76% to 5.76% 2.55% to 4.55%




Form 01CS


4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue

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

(2014-15) (2015-16) (2016-17) (2017-18)

Projected Local Property Taxes(Form 01, Objects 8021 - 8089) 298,353,264.00 297,434,245.00 297,434,245.00 297,434,245.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change from

previous year, plus/minus 1%): N/A N/A N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School


Necessary Small School District Projected LCFF Revenue

Budget Year 1st Subsequent Year 2nd Subsequent Year

(2015-16) (2016-17) (2017-18)Necessary Small School Standard

(Gap Funding or COLA, plus Economic Recovery Target Payment, Step 2f,plus/minus 1%): N/A N/A N/A

4B. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.


(2014-15) (2015-16) (2016-17) (2017-18)

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089) 441,518,773.00 497,597,247.00 518,539,205.00 536,189,346.00

District's Projected Change in LCFF Revenue: 12.70% 4.21% 3.40%LCFF Revenue Standard: 12.18% to 14.18% 3.76% to 5.76% 2.55% to 4.55%

Status: Met Met Met

4C. Comparison of District LCFF Revenue to the Standard


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

Explanation:





Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or thedistrict's required reserves percentage.

It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenues thatwere restricted prior to the LCFF are now unrestricted within the LCFF.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures


Estimated/Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2012-13) 305,443,981.63 399,104,720.24 76.5%

Second Prior Year (2013-14) 319,106,250.90 423,867,832.82 75.3%

First Prior Year (2014-15) 352,877,764.00 469,482,555.07 75.2%

Historical Average Ratio: 75.7%


District's Reserve Standard Percentage(Criterion 10B, Line 4): 2.0% 2.0% 2.0%

District's Salaries and Benefits Standard(historical average ratio, plus/minus the greater

of 3% or the district's reserve standard percentage): 72.7% to 78.7% 72.7% to 78.7% 72.7% to 78.7%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) of Unrestricted Salaries and BenefitsFiscal Year (Form MYP, Lines B1-B3) (Form MYP, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Budget Year (2015-16) 384,875,023.32 520,003,829.67 74.0% Met

1st Subsequent Year (2016-17) 411,308,654.00 551,175,714.00 74.6% Met

2nd Subsequent Year (2017-18) 419,138,519.76 561,888,919.76 74.6% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by morethan the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

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

(2015-16) (2016-17) (2017-18)1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3): 13.18% 4.76% 3.55%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): 3.18% to 23.18% -5.24% to 14.76% -6.45% to 13.55%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): 8.18% to 18.18% -.24% to 9.76% -1.45% to 8.55%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Percent Change Change Is OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

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

First Prior Year (2014-15) 34,962,068.50

Budget Year (2015-16) 29,559,993.20 -15.45% Yes

1st Subsequent Year (2016-17) 29,858,403.00 1.01% No

2nd Subsequent Year (2017-18) 32,318,582.00 8.24% No

Explanation:(required if Yes)

The reduction in total federal revenues in 2015-16 is due to the loss of the School Improvement Grant (SIG) which expired in 2014-15.

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

First Prior Year (2014-15) 35,778,622.61

Budget Year (2015-16) 58,345,991.87 63.08% Yes

1st Subsequent Year (2016-17) 29,060,869.00 -50.19% Yes



The increase in Other State Revenue in 2015-16 is due to the significant increase in one-time discretionary state revenues included in the Governor's Maybudget revision. SFUSD is projected to receive a little more than $29 million in one-time discretionary revenue from the state. Since this revenue is one-time and budgeted in 2015-16, the subsequent fiscal year (2016-17) shows a reduction in Other State Revenues.

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

First Prior Year (2014-15) 166,337,914.31

Budget Year (2015-16) 169,805,066.70 2.08% Yes

1st Subsequent Year (2016-17) 161,013,286.00 -5.18% Yes



The increase in Other Local Revenue in 20151-6 is due to higher projected sales tax and parcel tax reveues from the city of San Francisco in line with thecity's own 5-year revenue projections, as well as a significant increase in support for the SFUSD's STEM initiative from a locally-based technologycompany. The funding from this private donation is not budgeted in the subsequent year.

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

First Prior Year (2014-15) 25,937,415.52

Budget Year (2015-16) 23,699,742.63 -8.63% Yes




Expenditure for books and supplies does not reflect use of carryover balances which are not included in the adopted budget. Expenditure for books andsupplies will increase as carryover balances, especially from Prop 20 lottery funds, are budgeted.in the course of the year.




Form 01CS


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

First Prior Year (2014-15) 60,376,366.34

Budget Year (2015-16) 60,917,357.19 0.90% Yes




Services and Other Operating Expenditures are projected to be higher in 2015-16 and in subsequent years as a result of the increase in both the one-timestate funding and the support from a private entity. Increased funding will be used for the district's tecnology needs for both SBAC and STEM programs.

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


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2014-15) 237,078,605.42Budget Year (2015-16) 257,711,051.77 8.70% Met1st Subsequent Year (2016-17) 219,932,558.00 -14.66% Not Met2nd Subsequent Year (2017-18) 226,357,005.00 2.92% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2014-15) 86,313,781.86Budget Year (2015-16) 84,617,099.82 -1.97% Not Met1st Subsequent Year (2016-17) 85,463,272.00 1.00% Met2nd Subsequent Year (2017-18) 86,070,202.00 0.71% Met

6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenues within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 6B

if NOT met)

The reduction in total federal revenues in 2015-16 is due to the loss of the School Improvement Grant (SIG) which expired in 2014-15.

Explanation:Other State Revenue

(linked from 6B if NOT met)

The increase in Other State Revenue in 2015-16 is due to the significant increase in one-time discretionary state revenues included in the Governor's Maybudget revision. SFUSD is projected to receive a little more than $29 million in one-time discretionary revenue from the state. Since this revenue is one-time and budgeted in 2015-16, the subsequent fiscal year (2016-17) shows a reduction in Other State Revenues.

Explanation:Other Local Revenue


The increase in Other Local Revenue in 20151-6 is due to higher projected sales tax and parcel tax reveues from the city of San Francisco in line with thecity's own 5-year revenue projections, as well as a significant increase in support for the SFUSD's STEM initiative from a locally-based technologycompany. The funding from this private donation is not budgeted in the subsequent year.

1b. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within thestandard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies


Expenditure for books and supplies does not reflect use of carryover balances which are not included in the adopted budget. Expenditure for books andsupplies will increase as carryover balances, especially from Prop 20 lottery funds, are budgeted.in the course of the year.

Explanation:Services and Other Exps


Services and Other Operating Expenditures are projected to be higher in 2015-16 and in subsequent years as a result of the increase in both the one-timestate funding and the support from a private entity. Increased funding will be used for the district's tecnology needs for both SBAC and STEM programs.




Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education CodeSection 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordancewith Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted MaintenanceAccount (OMMA/RMA)

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met,enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenue that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation? Yes

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(C) (Fund 10, objects 7211-7213 and 7221-7223 with resources 3300-3499 and 6500-6540) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 708,337,879.49b. Plus: Pass-through Revenues 3% Required Budgeted Contribution ¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is No) (Line 2c times 3%) Maintenance Account Statusc. Net Budgeted Expenditures and Other Financing Uses 708,337,879.49 21,250,136.38 21,303,810.00 Met

¹ Fund 01, Resource 8150, Objects 8900-8999

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998)

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

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)




Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and otherfinancing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's availablereserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

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

(2012-13) (2013-14) (2014-15)1. District's Available Reserve Amounts (resources 0000-1999)

a. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 11,553,960.00 12,125,058.00 0.00b. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 20,392,792.99 7,982,205.42 33,540,828.58c. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (0.08) (0.02) (2.89)d. Available Reserves (Lines 1a through 1c) 31,946,752.91 20,107,263.40 33,540,825.69

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 577,697,981.21 606,252,921.84 659,512,360.51b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b) 577,697,981.21 606,252,921.84 659,512,360.51

3. District's Available Reserve Percentage(Line 1d divided by Line 2c) 5.5% 3.3% 5.1%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 1.8% 1.1% 1.7%

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertaintiesand the Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending Level

Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) Status

Third Prior Year (2012-13) (14,694,713.11) 409,008,758.06 3.6% Not Met

Second Prior Year (2013-14) (11,695,282.91) 433,517,828.82 2.7% Not Met

First Prior Year (2014-15) 9,162,681.93 479,732,194.07 N/A Met

Budget Year (2015-16) (Information only) 20,484,414.33 531,278,408.67

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage levels for two or more of the previous three fiscal years. Provide reasons for the deficitspending, a description of the methods and assumptions used in balancing the unrestricted budgets, and what change, if any, will be made to ensure that the subsequent budgets arebalanced within the standard.

Explanation:


Deficit spending in 2012-13 was due to the expiration of the Federal Education Jobs funding as well as the reduction in federal entitlements due tosequestration. Expenditures previously supported with these programs had to be absorbed by the unrestricted general fund. Deficit spending in 2013-14was due to the reinstatement of salary schedues to the full instructional calendar with the elimination of furlough days, as well as to the expiration of theagreement the district had with its teachers bargaining units to offset approx. $5.5 million of certificated salaries and benefits to the QTEA program-thedistrict's local parcel tax revenues.




Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than thefollowing percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4): 51,027

District's Fund Balance Standard Percentage Level: 0.7%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance

(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status

Third Prior Year (2012-13) 46,191,030.00 50,768,142.67 N/A Met

Second Prior Year (2013-14) 34,102,155.00 36,073,429.56 N/A Met

First Prior Year (2014-15) 24,548,793.68 24,378,146.65 0.7% MetBudget Year (2015-16) (Information only) 33,540,828.58

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous threeyears.

Explanation:





Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. Enter district and charter school ADA corresponding to financial data reported in the General Fund, only,for the two subsequent years.

Percentage Level District ADA 5% or $65,000 (greater of) 0 to 3004% or $65,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) mayexclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Form A, Lines A6 and C4): 51,027 51,149 51,149

District's Reserve Standard Percentage Level: 2% 2% 2%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? Yes2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s): San Francisco COE


(2015-16) (2016-17) (2017-18)b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.


(2015-16) (2016-17) (2017-18)

1. Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 708,337,879.49 748,637,016.63 766,033,253.06

2. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 708,337,879.49 748,637,016.63 766,033,253.06

4. Reserve Standard Percentage Level 2% 2% 2%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 14,166,757.59 14,972,740.33 15,320,665.06

6. Reserve Standard - by Amount

($65,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 14,166,757.59 14,972,740.33 15,320,665.06




Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except Line 4):

Budget Year(2015-16)

1st Subsequent Year(2016-17)

2nd Subsequent Year(2017-18)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b) 0.00 14,972,740.00 15,315,384.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c) 54,025,242.91 12,248,755.91 1,169,612.154. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYP, Line E1d) (1.75) 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements

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

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

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00 0.00

8. District's Budgeted Reserve Amount

(Lines C1 thru C7) 54,025,241.16 27,221,495.91 16,484,996.159. District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 7.63% 3.64% 2.15%District's Reserve Standard

(Section 10B, Line 7): 14,166,757.59 14,972,740.33 15,320,665.06

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent ofthe total general fund expenditures that are funded with one-time resources? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal yearscontingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

The Public Education Enrichment Fund which generates approx $59 million of revenue for the district was recently reauthorized in the November, 2014ballot measure for an additional 25 years, The Quality Teacher Education Act (QTEA) is a special parcel tax that generates approx. $36 million wasauthorized in 2007-08 for 20 years.




Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Providean explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions areongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers areongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. ForTransfers In and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MYP does notexist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2014-15) (2,061,857.00)Budget Year (2015-16) (13,874,294.00) 11,812,437.00 572.9% Not Met1st Subsequent Year (2016-17) (13,801,896.45) (72,397.55) -0.5% Met2nd Subsequent Year (2017-18) (14,323,782.26) 521,885.81 3.8% Met

1b. Transfers In, General Fund *First Prior Year (2014-15) 0.00Budget Year (2015-16) 0.00 0.00 0.0% Met1st Subsequent Year (2016-17) 0.00 0.00 0.0% Met2nd Subsequent Year (2017-18) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2014-15) 11,537,379.00Budget Year (2015-16) 12,838,579.00 1,301,200.00 11.3% Not Met1st Subsequent Year (2016-17) 13,350,953.00 512,374.00 4.0% Met2nd Subsequent Year (2017-18) 13,613,139.00 262,186.00 2.0% Met

1d. Impact of Capital ProjectsDo you have any capital projects that may impact the general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of the budgetor subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature. Explain thedistrict's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:(required if NOT met)

The change in the contributionsin the budget year by more than the standard is due to the reinstatement of the required contribution to the Routine &Restricted Maintenance acoount to 3% of total expenditures and financing sources/uses from the previous 1% level. This has resulted in an increase ofapprox. $8 million in the contribution requirement to the R&RM account. These contributions are on-going. The district's MYPs indicate that the district isable to fund this increased level of ongoing support.

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





Form 01CS


1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify theamount(s) 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.


Transfers to the Child Development Fund of $5.6 million and to the Cafeteria Fund of $3.1 million in the budget year are ongoing. The district places a highpriority on providing a high-quality education for our Pre-K through 12 students to ensure our students are kindergarten-ready, and on providing nutritious,helathy and balanced meals to our students in support of our wellness policy, and therefore is committed to supporting these programs through thegeneral fund.

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

Project Information:

(required if YES)




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits otherthan pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2015

Capital Leases 7 Fund 40, Special Reserves Capital Fund 5600 13,689,041Certificates of Participation 0 N/AGeneral Obligation Bonds 17 Fund 51, Bond Interest & Redemption Fund 7438 782,645,000Supp Early Retirement Program N/AState School Building Loans N/ACompensated Absences

Other Long-term Commitments (do not include OPEB):Bond Premium (GO Bonds) 12 Fund 51, Bond Interst & Redemption Fund Tax Levies 52,471,063

TOTAL: 848,805,104


(2014-15) (2015-16) (2016-17) (2017-18)

Annual Payment Annual Payment Annual Payment Annual Payment

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

Capital Leases 2,492,998 2,567,788 2,644,822 2,724,166

Certificates of Participation 0 0 0 0

General Obligation Bonds 64,513,645 64,505,795 64,490,545 64,490,545

Supp Early Retirement Program

State School Building Loans

Compensated Absences

Other Long-term Commitments (continued):

Bond Premium (GO Bonds) 3,251,075 3,251,075 3,251,075 3,251,075(159,233) (159,233) (159,233) (159,233)

Total Annual Payments: 70,098,485 70,165,425 70,227,209 70,306,553Has total annual payment increased over prior year (2014-15)? Yes Yes Yes




Form 01CS


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

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(required if Yes

to increase in totalannual payments)

The increases in the annual debt service are small and have been built into the budget and multi-year projections as well as into the cash flow projectionsof the bond redemption fund

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

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

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

No

2.

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





Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the annualrequired contribution; and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the requiredcontribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:a. Are they lifetime benefits? No

b. Do benefits continue past age 65? No

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

The post-employment benefits plan is a defined benefits health care plan adminstered by the Health Services System of the City & County of SnaFrancisco. The non-Medicare retirees pay 50% of active employees contribution up to a cap and Medicare retirees pay 50% of the difference betweenactive employee contributions up to the cap.

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund 0 0

4. OPEB Liabilitiesa. OPEB actuarial accrued liability (AAL) 680,924,643.00b. OPEB unfunded actuarial accrued liability (UAAL) 680,924,643.00c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation Nov 21, 2013


5. OPEB Contributions (2015-16) (2016-17) (2017-18)

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Measurement Method 64,141,676.00 64,141,676.00 64,141,676.00b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 42,146,069.88 42,146,070.00 42,146,070.00c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 32,103,059.00 32,103,059.00 32,103,059.00

d. Number of retirees receiving OPEB benefits 5,038 5,038 5,038




Form 01CS


S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

Yes

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

The District is self-insured for workers compensation and dental insurance.For workers’ compensation coverage, the District maintains a $500,000 self-insured retention, with $150,000,000 in coverage through Safety National for excess coverage.

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programs 33,078,167.00b. Unfunded liability for self-insurance programs 0.00


4. Self-Insurance Contributions (2015-16) (2016-17) (2017-18)a. Required contribution (funding) for self-insurance programs 21,090,040.00 21,090,040.00 21,090,040.00b. Amount contributed (funded) for self-insurance programs 21,090,040.00 21,090,040.00 21,090,040.00




Form 01CS


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and includeall contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in newcommitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide thecounty office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the districtgoverning board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17) (2017-18)

Number of certificated (non-management)full-time-equivalent (FTE) positions 3,376.5 3,444.2 3,444.2 3,444.2

Certificated (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? Yes

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: Dec 09, 2014

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: Dec 09, 2014

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement? No

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: Jul 01, 2014 End Date: Jun 30, 2017

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year

(2015-16) (2016-17) (2017-18)

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

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

orMultiyear Agreement

Total cost of salary settlement 7,814,005 16,461,412 28,600,842

% change in salary schedule from prior year(may enter text, such as "Reopener") 2.7% 5.8% reopener

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

District Unrestricted General Fund operating budget, contributions from the unrestricted general fund to the Child Development and Cafeteria Funds,contribution of 1% in the first year and 1.5% in the second year from local parcel tax (QTEA) revenues and by restricted programs.




Form 01CS


Negotiations Not Settled

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


(2015-16) (2016-17) (2017-18)

7. Amount included for any tentative salary schedule increases

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2015-16) (2016-17) (2017-18)

1. Are costs of H&W benefit changes included in the budget 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 over prior year

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2015-16) (2016-17) (2017-18)

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

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2015-16) (2016-17) (2017-18)

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

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

Certificated (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):




Form 01CS


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



(2014-15) (2015-16) (2016-17) (2017-18)

Number of classified (non-management)FTE positions 1,637.6 1,750.6 1,750.6 1,750.6

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? YesIf Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting: various

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: various

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement? No

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: Jul 01, 2014 End Date: Jun 30, 2017


(2015-16) (2016-17) (2017-18)


One Year Agreement


% change in salary schedule from prior year

orMultiyear Agreement


% change in salary schedule from prior year(may enter text, such as "Reopener")

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

District Unrestricted General Fund operating budget, contributions from the unrestricted general fund to the Child Development and Cafeteria Funds, andby restricted programs.




(2015-16) (2016-17) (2017-18)





Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2015-16) (2016-17) (2017-18)





Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget?

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2015-16) (2016-17) (2017-18)

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

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2015-16) (2016-17) (2017-18)

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

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

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CS


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



(2014-15) (2015-16) (2016-17) (2017-18)Number of management, supervisor, andconfidential FTE positions 366.4 297.8 297.8 297.8

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? Yes

If Yes, complete question 2.


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

Negotiations Settled


(2015-16) (2016-17) (2017-18)


Total cost of salary settlement 1,109,156 1,901,410 3,364,103

% change in salary schedule from prior year(may enter text, such as "Reopener") 3.0% 5.1% Reopener




(2015-16) (2016-17) (2017-18)


Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2015-16) (2016-17) (2017-18)





Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2015-16) (2016-17) (2017-18)

1. Are step & column adjustments included in the budget and MYPs?2. Cost of step and column adjustments3. Percent change in step & column over prior year

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2015-16) (2016-17) (2017-18)

1. Are costs of other benefits included in the budget and MYPs?

2. Total cost of other benefits

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




Form 01CS


S9. Local Control and Accountability Plan (LCAP)

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year? Yes

2. Approval date for adoption of the LCAP or approval of an update to the LCAP. Jun 23, 2015

S10. LCAP Expenditures

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

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




Form 01CS


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but mayalert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with anegative cash balance in the general fund? No

A2. Is the system of personnel position control independent from the payroll system?Yes

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from theenrollment budget column and actual column of Criterion 2A are used to determine Yes or No) No

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

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

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

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

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

A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? Yes

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

Comments:(optional)

A5-District has signed a three-year agreement with its major bargaining units that includes salary increase of 4% in the first year, 3% in the second yearand 5% in the third year. The increases are staggered to take effect on July1st and January 1st; however, the effective increases do exceed the projectedCOLA. A7-The SF COE is a single disrtict county and all financial, HR and adminstrative staff and systems are sharedA9-The previous CFO retired on January 30, 2015 and the Executive Director of Budget Services was selected as the new CFO

End of School District Budget Criteria and Standards Review

Section Break


July 1 BudgetGeneral Fund

Unrestricted and RestrictedExpenditures by Object

38 68478 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 1 Printed: 6/21/2015 10:29 PM

2014-15 Estimated Actuals 2015-16 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumn

C & F

A. REVENUES

1) LCFF Sources 8010-8099 418,438,413.00 0.00 418,438,413.00 475,617,066.00 0.00 475,617,066.00 13.7%

2) Federal Revenue 8100-8299 559,035.00 34,403,033.50 34,962,068.50 425,000.00 29,134,993.20 29,559,993.20 -15.5%

3) Other State Revenue 8300-8599 18,461,044.00 17,317,578.61 35,778,622.61 44,841,193.00 13,504,798.87 58,345,991.87 63.1%

4) Other Local Revenue 8600-8799 53,498,241.00 112,839,673.31 166,337,914.31 44,753,858.00 125,051,208.70 169,805,066.70 2.1%

5) TOTAL, REVENUES 490,956,733.00 164,560,285.42 655,517,018.42 565,637,117.00 167,691,000.77 733,328,117.77 11.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 197,302,690.00 64,669,431.39 261,972,121.39 214,166,119.00 63,251,360.46 277,417,479.46 5.9%

2) Classified Salaries 2000-2999 57,067,344.00 20,916,056.58 77,983,400.58 61,906,873.92 27,273,888.71 89,180,762.63 14.4%

3) Employee Benefits 3000-3999 98,507,730.00 32,429,144.40 130,936,874.40 108,802,030.40 33,266,600.77 142,068,631.17 8.5%

4) Books and Supplies 4000-4999 9,451,673.36 16,485,742.16 25,937,415.52 13,881,437.95 9,818,304.68 23,699,742.63 -8.6%

5) Services and Other Operating Expenditures 5000-5999 21,551,342.71 38,825,023.63 60,376,366.34 24,524,898.38 36,392,458.81 60,917,357.19 0.9%

6) Capital Outlay 6000-6999 220,000.00 1,167,028.47 1,387,028.47 27,500.00 289,456.14 316,956.14 -77.1%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 91,870,584.00 0.00 91,870,584.00 103,183,779.00 1,079,199.70 104,262,978.70 13.5%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (6,488,809.00) 4,000,000.00 (2,488,809.00) (6,488,808.98) 4,124,201.55 (2,364,607.43) -5.0%

9) TOTAL, EXPENDITURES 469,482,555.07 178,492,426.63 647,974,981.70 520,003,829.67 175,495,470.82 695,499,300.49 7.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 21,474,177.93 (13,932,141.21) 7,542,036.72 45,633,287.33 (7,804,470.05) 37,828,817.28 401.6%

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

b) Transfers Out 7600-7629 10,249,639.00 1,287,739.81 11,537,378.81 11,274,579.00 1,564,000.00 12,838,579.00 11.3%

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

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

3) Contributions 8980-8999 (2,061,857.00) 2,061,857.00 0.00 (13,874,294.00) 13,874,294.02 0.02 New

4) TOTAL, OTHER FINANCING SOURCES/USES (12,311,496.00) 774,117.19 (11,537,378.81) (25,148,873.00) 12,310,294.02 (12,838,578.98) 11.3%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 9,162,681.93 (13,158,024.02) (3,995,342.09) 20,484,414.33 4,505,823.97 24,990,238.30 -725.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 24,378,146.65 38,359,692.25 62,737,838.90 33,540,828.58 25,201,668.23 58,742,496.81 -6.4%

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

c) As of July 1 - Audited (F1a + F1b) 24,378,146.65 38,359,692.25 62,737,838.90 33,540,828.58 25,201,668.23 58,742,496.81 -6.4%

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

e) Adjusted Beginning Balance (F1c + F1d) 24,378,146.65 38,359,692.25 62,737,838.90 33,540,828.58 25,201,668.23 58,742,496.81 -6.4%

2) Ending Balance, June 30 (E + F1e) 33,540,828.58 25,201,668.23 58,742,496.81 54,025,242.91 29,707,492.20 83,732,735.11 42.5%

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

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 25,201,671.12 25,201,671.12 0.00 29,707,493.95 29,707,493.95 17.9%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 33,540,828.58 (2.89) 33,540,825.69 54,025,242.91 (1.75) 54,025,241.16 61.1%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

G. ASSETS

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

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 0.00 0.00 0.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F (G9 + H2) - (I6 + J2) 0.00 0.00 0.00




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 132,865,509.00 0.00 132,865,509.00 189,863,002.00 0.00 189,863,002.00 42.9%

Education Protection Account State Aid - Current Year 8012 10,300,000.00 0.00 10,300,000.00 10,300,000.00 0.00 10,300,000.00 0.0%

State Aid - Prior Years 8019 (1,100,179.00) 0.00 (1,100,179.00) 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 516,040.00 0.00 516,040.00 516,040.00 0.00 516,040.00 0.0%

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

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

County & District Taxes Secured Roll Taxes 8041 119,905,379.00 0.00 119,905,379.00 119,905,379.00 0.00 119,905,379.00 0.0%

Unsecured Roll Taxes 8042 8,340,447.00 0.00 8,340,447.00 8,340,447.00 0.00 8,340,447.00 0.0%

Prior Years' Taxes 8043 56,440.00 0.00 56,440.00 56,440.00 0.00 56,440.00 0.0%

Supplemental Taxes 8044 2,849,171.00 0.00 2,849,171.00 2,849,171.00 0.00 2,849,171.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 164,838,208.00 0.00 164,838,208.00 164,838,208.00 0.00 164,838,208.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 1,847,579.00 0.00 1,847,579.00 928,560.00 0.00 928,560.00 -49.7%

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

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

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

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

Subtotal, LCFF Sources 440,418,594.00 0.00 440,418,594.00 497,597,247.00 0.00 497,597,247.00 13.0% LCFF Transfers

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

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 (21,980,181.00) 0.00 (21,980,181.00) (21,980,181.00) 0.00 (21,980,181.00) 0.0%

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




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

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

TOTAL, LCFF SOURCES 418,438,413.00 0.00 418,438,413.00 475,617,066.00 0.00 475,617,066.00 13.7%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 14,119.20 14,119.20 0.00 13,413.00 13,413.00 -5.0%

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 13,299,670.95 13,299,670.95 12,874,336.33 12,874,336.33 -3.2%

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

NCLB: Title II, Part A, Teacher Quality 4035 8290 3,885,401.05 3,885,401.05 2,728,262.90 2,728,262.90 -29.8%

NCLB: Title III, Immigrant Education Program 4201 8290 0.00 0.00 0.00 0.00 0.0%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 1,935,642.79 1,935,642.79 1,946,897.00 1,946,897.00 0.6%

NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 41,790.82 41,790.82 0.00 0.00 -100.0%

Other No Child Left Behind

3011-3020, 3026-3199, 4036-4126,

5510 8290 11,307,423.25 11,307,423.25 8,212,870.97 8,212,870.97 -27.4%

Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.0%

Safe and Drug Free Schools 3700-3799 8290 79,945.38 79,945.38 0.00 0.00 -100.0%

All Other Federal Revenue All Other 8290 559,035.00 3,839,040.06 4,398,075.06 425,000.00 3,359,213.00 3,784,213.00 -14.0%

TOTAL, FEDERAL REVENUE 559,035.00 34,403,033.50 34,962,068.50 425,000.00 29,134,993.20 29,559,993.20 -15.5%

OTHER STATE REVENUE

Other State Apportionments

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

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0%

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

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

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

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

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

Mandated Costs Reimbursements 8550 5,111,044.00 0.00 5,111,044.00 31,504,693.00 0.00 31,504,693.00 516.4%

Lottery - Unrestricted and Instructional Materials 8560 7,300,000.00 1,900,000.00 9,200,000.00 7,336,500.00 1,900,000.00 9,236,500.00 0.4%

Tax Relief Subventions Restricted Levies - Other

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

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

Pass-Through Revenues from State Sources 8587 5,600,000.00 0.00 5,600,000.00 5,600,000.00 0.00 5,600,000.00 0.0%

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

After School Education and Safety (ASES) 6010 8590 10,966,602.54 10,966,602.54 10,646,493.87 10,646,493.87 -2.9%

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




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 486,163.00 486,163.00 495,191.00 495,191.00 1.9%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 105,878.00 105,878.00 New

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

Quality Education Investment Act 7400 8590 3,622,000.00 3,622,000.00 0.00 0.00 -100.0%

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

All Other State Revenue All Other 8590 450,000.00 342,813.07 792,813.07 400,000.00 357,236.00 757,236.00 -4.5%

TOTAL, OTHER STATE REVENUE 18,461,044.00 17,317,578.61 35,778,622.61 44,841,193.00 13,504,798.87 58,345,991.87 63.1%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 37,317,305.00 37,317,305.00 0.00 37,960,661.00 37,960,661.00 1.7%

Other 8622 30,013,696.00 0.00 30,013,696.00 31,364,313.00 0.00 31,364,313.00 4.5%

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

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

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

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

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

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

Leases and Rentals 8650 8,569,545.00 0.00 8,569,545.00 10,069,545.00 0.00 10,069,545.00 17.5%

Interest 8660 2,100,000.00 0.00 2,100,000.00 2,100,000.00 0.00 2,100,000.00 0.0%

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

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

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

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

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue Plus: Misc Funds Non-LCFF




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 1,079,199.70 1,079,199.70 New

All Other Local Revenue 8699 12,815,000.00 75,522,368.31 88,337,368.31 1,220,000.00 86,011,348.00 87,231,348.00 -1.3%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 53,498,241.00 112,839,673.31 166,337,914.31 44,753,858.00 125,051,208.70 169,805,066.70 2.1%

TOTAL, REVENUES 490,956,733.00 164,560,285.42 655,517,018.42 565,637,117.00 167,691,000.77 733,328,117.77 11.9%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 158,538,624.87 36,067,972.66 194,606,597.53 169,434,736.75 32,319,963.01 201,754,699.76 3.7%

Certificated Pupil Support Salaries 1200 10,229,691.18 12,325,087.87 22,554,779.05 12,341,820.29 13,976,315.51 26,318,135.80 16.7%

Certificated Supervisors' and Administrators' Salaries 1300 23,104,573.71 4,807,562.98 27,912,136.69 25,804,688.61 4,230,164.23 30,034,852.84 7.6%

Other Certificated Salaries 1900 5,429,800.24 11,468,807.88 16,898,608.12 6,584,873.35 12,724,917.71 19,309,791.06 14.3%

TOTAL, CERTIFICATED SALARIES 197,302,690.00 64,669,431.39 261,972,121.39 214,166,119.00 63,251,360.46 277,417,479.46 5.9%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 4,983,062.04 2,135,819.27 7,118,881.31 2,996,183.04 2,928,492.33 5,924,675.37 -16.8%

Classified Support Salaries 2200 20,126,866.42 5,859,308.56 25,986,174.98 21,729,784.41 9,347,828.77 31,077,613.18 19.6%

Classified Supervisors' and Administrators' Salaries 2300 9,302,086.23 3,539,494.89 12,841,581.12 10,638,775.80 4,049,642.61 14,688,418.41 14.4%

Clerical, Technical and Office Salaries 2400 16,013,337.21 4,680,023.64 20,693,360.85 19,140,877.53 5,417,891.80 24,558,769.33 18.7%

Other Classified Salaries 2900 6,641,992.10 4,701,410.22 11,343,402.32 7,401,253.14 5,530,033.20 12,931,286.34 14.0%

TOTAL, CLASSIFIED SALARIES 57,067,344.00 20,916,056.58 77,983,400.58 61,906,873.92 27,273,888.71 89,180,762.63 14.4%

EMPLOYEE BENEFITS

STRS 3101-3102 17,362,636.72 5,743,709.97 23,106,346.69 23,246,173.75 6,758,563.81 30,004,737.56 29.9%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 16,788,422.24 5,171,577.47 21,959,999.71 11,953,934.85 4,698,417.35 16,652,352.20 -24.2%

Health and Welfare Benefits 3401-3402 33,705,081.94 11,112,293.55 44,817,375.49 34,870,660.90 8,544,703.99 43,415,364.89 -3.1%

Unemployment Insurance 3501-3502 127,185.02 59,304.10 186,489.12 162,127.07 55,212.67 217,339.74 16.5%

Workers' Compensation 3601-3602 8,902,951.19 3,016,492.83 11,919,444.02 10,779,159.40 3,652,651.84 14,431,811.24 21.1%

OPEB, Allocated 3701-3702 21,621,452.89 7,325,766.48 28,947,219.37 27,789,974.43 9,557,051.11 37,347,025.54 29.0%

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

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

TOTAL, EMPLOYEE BENEFITS 98,507,730.00 32,429,144.40 130,936,874.40 108,802,030.40 33,266,600.77 142,068,631.17 8.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 1,400,000.00 1,400,000.00 0.00 1,400,000.00 1,400,000.00 0.0%

Books and Other Reference Materials 4200 157,504.82 759,168.10 916,672.92 179,429.50 614,521.89 793,951.39 -13.4%

Materials and Supplies 4300 6,735,336.59 8,856,458.48 15,591,795.07 9,821,204.54 6,359,074.44 16,180,278.98 3.8%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

Noncapitalized Equipment 4400 2,558,831.95 5,470,115.58 8,028,947.53 3,880,803.91 1,444,708.35 5,325,512.26 -33.7%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 9,451,673.36 16,485,742.16 25,937,415.52 13,881,437.95 9,818,304.68 23,699,742.63 -8.6%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 110,471.90 15,405,978.36 15,516,450.26 155,000.00 18,150,974.92 18,305,974.92 18.0%

Travel and Conferences 5200 802,565.33 731,354.62 1,533,919.95 729,279.09 717,913.50 1,447,192.59 -5.7%

Dues and Memberships 5300 368,102.43 35,890.71 403,993.14 291,492.00 55,556.17 347,048.17 -14.1%

Insurance 5400 - 5450 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 4,684,014.59 70,662.45 4,754,677.04 5,983,000.00 1,231,000.00 7,214,000.00 51.7%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,945,495.63 817,593.20 2,763,088.83 1,952,820.45 1,200,574.26 3,153,394.71 14.1%

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

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 12,129,442.10 21,681,645.66 33,811,087.76 13,955,575.21 14,452,720.02 28,408,295.23 -16.0%

Communications 5900 1,511,250.73 81,898.63 1,593,149.36 1,457,731.63 583,719.94 2,041,451.57 28.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 21,551,342.71 38,825,023.63 60,376,366.34 24,524,898.38 36,392,458.81 60,917,357.19 0.9%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CAPITAL OUTLAY

Land 6100 0.00 50,581.06 50,581.06 0.00 0.00 0.00 -100.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 131,768.80 1,026,337.10 1,158,105.90 25,500.00 203,300.66 228,800.66 -80.2%

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

Equipment 6400 88,231.20 90,110.31 178,341.51 2,000.00 86,155.48 88,155.48 -50.6%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 220,000.00 1,167,028.47 1,387,028.47 27,500.00 289,456.14 316,956.14 -77.1%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

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

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 0.00 0.00 10,500,000.00 0.00 10,500,000.00 New

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

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 5,600,000.00 0.00 5,600,000.00 5,600,000.00 1,079,199.70 6,679,199.70 19.3%

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

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 9,500,000.00 0.00 9,500,000.00 0.00 0.00 0.00 -100.0%

All Other Transfers 7281-7283 76,770,584.00 0.00 76,770,584.00 87,083,779.00 0.00 87,083,779.00 13.4%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

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

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 91,870,584.00 0.00 91,870,584.00 103,183,779.00 1,079,199.70 104,262,978.70 13.5%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (4,000,000.00) 4,000,000.00 0.00 (4,124,201.60) 4,124,201.55 (0.05) New

Transfers of Indirect Costs - Interfund 7350 (2,488,809.00) 0.00 (2,488,809.00) (2,364,607.38) 0.00 (2,364,607.38) -5.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (6,488,809.00) 4,000,000.00 (2,488,809.00) (6,488,808.98) 4,124,201.55 (2,364,607.43) -5.0%

TOTAL, EXPENDITURES 469,482,555.07 178,492,426.63 647,974,981.70 520,003,829.67 175,495,470.82 695,499,300.49 7.3%




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 5,128,802.00 0.00 5,128,802.00 5,566,898.00 0.00 5,566,898.00 8.5%

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

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

To: Cafeteria Fund 7616 2,627,839.00 0.00 2,627,839.00 3,139,893.00 0.00 3,139,893.00 19.5%

Other Authorized Interfund Transfers Out 7619 2,492,998.00 1,287,739.81 3,780,737.81 2,567,788.00 1,564,000.00 4,131,788.00 9.3%

(b) TOTAL, INTERFUND TRANSFERS OUT 10,249,639.00 1,287,739.81 11,537,378.81 11,274,579.00 1,564,000.00 12,838,579.00 11.3%

OTHER SOURCES/USES

SOURCES

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

Proceeds

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

Other Sources

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

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

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

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

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




38 68478 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (2,061,857.00) 2,061,857.00 0.00 (13,874,294.00) 13,874,294.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.02 0.02 New

(e) TOTAL, CONTRIBUTIONS (2,061,857.00) 2,061,857.00 0.00 (13,874,294.00) 13,874,294.02 0.02 New

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (12,311,496.00) 774,117.19 (11,537,378.81) (25,148,873.00) 12,310,294.02 (12,838,578.98) 11.3%



Unrestricted and RestrictedExpenditures by Function

38 68478 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

A. REVENUES

1) LCFF Sources 8010-8099 418,438,413.00 0.00 418,438,413.00 475,617,066.00 0.00 475,617,066.00 13.7%

2) Federal Revenue 8100-8299 559,035.00 34,403,033.50 34,962,068.50 425,000.00 29,134,993.20 29,559,993.20 -15.5%

3) Other State Revenue 8300-8599 18,461,044.00 17,317,578.61 35,778,622.61 44,841,193.00 13,504,798.87 58,345,991.87 63.1%

4) Other Local Revenue 8600-8799 53,498,241.00 112,839,673.31 166,337,914.31 44,753,858.00 125,051,208.70 169,805,066.70 2.1%

5) TOTAL, REVENUES 490,956,733.00 164,560,285.42 655,517,018.42 565,637,117.00 167,691,000.77 733,328,117.77 11.9%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 221,186,112.77 47,272,086.92 268,458,199.69 236,739,015.11 42,811,133.32 279,550,148.43 4.1%

2) Instruction - Related Services 2000-2999 64,577,276.80 89,511,845.02 154,089,121.82 75,325,084.37 79,804,396.89 155,129,481.26 0.7%

3) Pupil Services 3000-3999 23,530,053.70 18,086,286.23 41,616,339.93 28,014,873.47 20,549,491.60 48,564,365.07 16.7%

4) Ancillary Services 4000-4999 418,782.32 3,768,841.34 4,187,623.66 426,957.41 4,256,788.60 4,683,746.01 11.8%

5) Community Services 5000-5999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 4,642.32 4,642.32 0.00 4,547.27 4,547.27 -2.0%

7) General Administration 7000-7999 26,426,522.68 5,221,137.24 31,647,659.92 34,198,985.32 4,781,723.51 38,980,708.83 23.2%

8) Plant Services 8000-8999 39,773,222.80 14,627,587.56 54,400,810.36 42,115,134.99 22,208,189.93 64,323,324.92 18.2%

9) Other Outgo 9000-9999Except

7600-7699 93,570,584.00 0.00 93,570,584.00 103,183,779.00 1,079,199.70 104,262,978.70 11.4%

10) TOTAL, EXPENDITURES 469,482,555.07 178,492,426.63 647,974,981.70 520,003,829.67 175,495,470.82 695,499,300.49 7.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 21,474,177.93 (13,932,141.21) 7,542,036.72 45,633,287.33 (7,804,470.05) 37,828,817.28 401.6%

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

b) Transfers Out 7600-7629 10,249,639.00 1,287,739.81 11,537,378.81 11,274,579.00 1,564,000.00 12,838,579.00 11.3%

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

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

3) Contributions 8980-8999 (2,061,857.00) 2,061,857.00 0.00 (13,874,294.00) 13,874,294.02 0.02 New

4) TOTAL, OTHER FINANCING SOURCES/USES (12,311,496.00) 774,117.19 (11,537,378.81) (25,148,873.00) 12,310,294.02 (12,838,578.98) 11.3%



Unrestricted and RestrictedExpenditures by Function

38 68478 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 9,162,681.93 (13,158,024.02) (3,995,342.09) 20,484,414.33 4,505,823.97 24,990,238.30 -725.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 24,378,146.65 38,359,692.25 62,737,838.90 33,540,828.58 25,201,668.23 58,742,496.81 -6.4%

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

c) As of July 1 - Audited (F1a + F1b) 24,378,146.65 38,359,692.25 62,737,838.90 33,540,828.58 25,201,668.23 58,742,496.81 -6.4%

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

e) Adjusted Beginning Balance (F1c + F1d) 24,378,146.65 38,359,692.25 62,737,838.90 33,540,828.58 25,201,668.23 58,742,496.81 -6.4%

2) Ending Balance, June 30 (E + F1e) 33,540,828.58 25,201,668.23 58,742,496.81 54,025,242.91 29,707,492.20 83,732,735.11 42.5%

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

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 25,201,671.12 25,201,671.12 0.00 29,707,493.95 29,707,493.95 17.9%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

d) Assigned

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

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 33,540,828.58 (2.89) 33,540,825.69 54,025,242.91 (1.75) 54,025,241.16 61.1%



Exhibit: Restricted Balance Detail38 68478 0000000

Form 01


2014-15 2015-16Resource Description Estimated Actuals Budget

3010 NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 0.00 0.05

3061 NCLB: Title I, Migrant Ed Summer Program 0.02 0.02

3150 NCLB: Schoolwide Programs (SWP) 0.01 0.00

4035 NCLB: Title II, Part A, Teacher Quality 0.06 0.00

5640 Medi-Cal Billing Option 1,405,856.06 1,200,912.78

5810 Other Restricted Federal 468,262.40 147,835.60

6010 After School Education and Safety (ASES) 0.04 0.00

6020 CSIS: California School Information Service (13-14) 0.00 0.09

6230 California Clean Energy Jobs Act 0.00 0.10

6300 Lottery: Instructional Materials 406,534.48 243,741.59

6690 Tobacco-Use Prevention Education: Grades Six Through Twelve 0.00 0.06

7400 Quality Education Investment Act 930,722.97 0.07

7405 Common Core State Standards Implementation 34,356.69 34,356.69

7810 Other Restricted State 880.77 880.93

8150 Ongoing & Major Maintenance Account (RMA: Education Code Sectio 1,420,696.84 1,420,696.86

9010 Other Restricted Local 20,534,360.78 26,659,069.11

Total, Restricted Balance 25,201,671.12 29,707,493.95

Section Break


2015-16 July 1 BudgetAVERAGE DAILY ATTENDANCE 38 68478 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: ada (Rev 03/05/2015) Page 1 of 1 Printed: 6/21/2015 10:40 PM

2014-15 Estimated Actuals 2015-16 Budget2015-16 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 49,548.09 49,548.09 49,548.09 49,506.73 49,506.73 49,506.73 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0.00 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0.00 4. Total, District Regular ADA (Sum of Lines A1 through A3) 49,548.09 49,548.09 49,548.09 49,506.73 49,506.73 49,506.73 5. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 42.05 42.05 42.05 25.85 25.85 25.85 b. Special Education-Special Day Class 1,429.99 1,429.99 1,429.99 1,372.07 1,372.07 1,372.07 c. Special Education-NPS/LCI 16.89 16.89 16.89 21.23 21.23 21.23 d. Special Education Extended Year 105.77 105.77 105.77 101.44 101.44 101.44 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0.00 f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0.00 g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 1,594.70 1,594.70 1,594.70 1,520.59 1,520.59 1,520.59 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 51,142.79 51,142.79 51,142.79 51,027.32 51,027.32 51,027.32 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2014-15 Estimated Actuals 2015-16 Budget2015-16 BudgetEstimated P-2 Estimated Estimated

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

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0.00 b. Juvenile Halls, Homes, and Camps 109.84 109.84 109.84 93.69 93.69 93.69 c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 14.44 14.44 14.44 10.06 10.06 10.06 d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 124.28 124.28 124.28 103.75 103.75 103.75 2. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 42.05 42.05 42.05 25.85 25.85 25.85 b. Special Education-Special Day Class 1,429.99 1,429.99 1,429.99 1,372.07 1,372.07 1,372.07 c. Special Education-NPS/LCI 16.89 16.89 16.89 21.23 21.23 21.23 d. Special Education Extended Year 105.77 105.77 105.77 101.44 101.44 101.44 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0.00 f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0.00 g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 1,594.70 1,594.70 1,594.70 1,520.59 1,520.59 1,520.59 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 1,718.98 1,718.98 1,718.98 1,624.34 1,624.34 1,624.34 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2014-15 Estimated Actuals 2015-16 Budget2015-16 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADAC. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01 FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01 1. Total Charter School Regular ADA 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00 3. Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0.00

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62 5. Total Charter School Regular ADA 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00 7. Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) b. Special Education-Special Day Class c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0.00 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0.00

Section Break



Cashflow Worksheet - Budget Year (1)38 68478 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 6/21/2015 10:42 PM

Beginning

Object

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

ESTIMATES THROUGH THE MONTHOF JUNE

A. BEGINNING CASH 108,218,575.00 106,130,025.00 85,941,942.00 24,707,496.00 4,296,610.00 1,688,998.00 156,458,946.00 132,583,887.00B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment 8010-8019 9,493,150.00 9,493,150.00 19,662,670.00 17,087,670.00 17,087,670.00 19,662,670.00 17,087,670.00 17,087,670.00 Property Taxes 8020-8079 0.00 0.00 0.00 0.00 0.00 146,500,000.00 100,000.00 100,000.00 Miscellaneous Funds 8080-8099 (1,320,000.00) (1,320,000.00) (1,320,000.00) (1,320,000.00) (1,320,000.00) (7,500,000.00) 0.00 0.00 Federal Revenue 8100-8299 35,000.00 2,600,000.00 2,700,000.00 300,000.00 2,800,000.00 5,400,000.00 2,500,000.00 1,500,000.00 Other State Revenue 8300-8599 100,000.00 6,500,000.00 50,000.00 30,000.00 3,500,000.00 6,500,000.00 100,000.00 3,000,000.00 Other Local Revenue 8600-8799 2,500,000.00 700,000.00 6,600,000.00 6,500,000.00 18,000,000.00 41,146,142.00 22,000,000.00 16,000,000.00 Interfund Transfers In 8910-8929 All Other Financing Sources 8930-8979 TOTAL RECEIPTS 10,808,150.00 17,973,150.00 27,692,670.00 22,597,670.00 40,067,670.00 211,708,812.00 41,787,670.00 37,687,670.00C. DISBURSEMENTS Certificated Salaries 1000-1999 5,000,000.00 15,000,000.00 18,000,000.00 18,000,000.00 21,000,000.00 22,500,000.00 26,000,000.00 26,000,000.00 Classified Salaries 2000-2999 5,000,000.00 5,500,000.00 6,000,000.00 6,300,000.00 6,300,000.00 6,300,000.00 7,000,000.00 7,500,000.00 Employee Benefits 3000-3999 4,000,000.00 8,200,000.00 9,600,000.00 9,720,000.00 10,920,000.00 11,520,000.00 13,200,000.00 13,400,000.00 Books and Supplies 4000-4999 312,284.00 2,866,999.00 2,500,000.00 1,556,233.00 1,098,622.00 1,501,784.00 3,484,401.00 3,403,350.00 Services 5000-5999 75,148.00 2,070,491.00 2,787,848.00 4,873,055.00 3,482,541.00 5,460,961.00 3,972,209.00 3,767,631.00 Capital Outlay 6000-6599 0.00 14,475.00 30,000.00 50,000.00 65,000.00 60,000.00 10,000.00 10,000.00 Other Outgo 7000-7499 5,009,268.00 5,009,268.00 5,009,268.00 5,009,268.00 5,009,119.00 9,796,119.00 9,796,119.00 9,796,119.00 Interfund Transfers Out 7600-7629 500,000.00 500,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 All Other Financing Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DISBURSEMENTS 19,896,700.00 39,161,233.00 44,927,116.00 46,508,556.00 48,875,282.00 58,138,864.00 64,462,729.00 64,877,100.00D. BALANCE SHEET ITEMSAssets and Deferred Outflows Cash Not In Treasury 9111-9199 Accounts Receivable 9200-9299 22,000,000.00 5,000,000.00 6,000,000.00 6,000,000.00 6,000,000.00 200,000.00 (400,000.00) 1,200,000.00 Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 22,000,000.00 5,000,000.00 6,000,000.00 6,000,000.00 6,000,000.00 200,000.00 (400,000.00) 1,200,000.00Liabilities and Deferred Inflows Accounts Payable 9500-9599 15,000,000.00 4,000,000.00 (2,000,000.00) 2,500,000.00 (200,000.00) (1,000,000.00) 800,000.00 (1,200,000.00) Due To Other Funds 9610 Current Loans 9640 52,000,000.00 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL 0.00 15,000,000.00 4,000,000.00 50,000,000.00 2,500,000.00 (200,000.00) (1,000,000.00) 800,000.00 (1,200,000.00)Nonoperating Suspense Clearing 9910 0.00 TOTAL BALANCE SHEET ITEMS 0.00 7,000,000.00 1,000,000.00 (44,000,000.00) 3,500,000.00 6,200,000.00 1,200,000.00 (1,200,000.00) 2,400,000.00E. NET INCREASE/DECREASE (B - C + D) (2,088,550.00) (20,188,083.00) (61,234,446.00) (20,410,886.00) (2,607,612.00) 154,769,948.00 (23,875,059.00) (24,789,430.00)F. ENDING CASH (A + E) 106,130,025.00 85,941,942.00 24,707,496.00 4,296,610.00 1,688,998.00 156,458,946.00 132,583,887.00 107,794,457.00

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS



Cashflow Worksheet - Budget Year (1)38 68478 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 6/21/2015 10:42 PM

ObjectESTIMATES THROUGH THE MONTH

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

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

March April May June Accruals Adjustments TOTAL BUDGET

107,794,457.00 71,457,177.00 190,043,277.00 155,404,828.00

19,662,670.00 17,087,670.00 17,087,670.00 19,662,670.00 200,163,000.00 200,163,002.00

100,000.00 146,500,000.00 1,000,000.00 3,134,245.00 297,434,245.00 297,434,245.00

0.00 (7,000,000.00) 0.00 (880,181.00) (21,980,181.00) (21,980,181.00)

100,000.00 2,500,000.00 6,000,000.00 3,124,993.20 29,559,993.20 29,559,993.20

1,500,000.00 6,000,000.00 3,000,000.00 28,065,991.87 58,345,991.87 58,345,991.87

18,000,000.00 23,584,000.00 4,000,000.00 10,774,924.70 169,805,066.70 169,805,066.70

0.00 0.00

0.00 0.00

39,362,670.00 188,671,670.00 31,087,670.00 63,882,643.77 0.00 0.00 733,328,115.77 733,328,117.77

26,000,000.00 26,000,000.00 26,000,000.00 47,917,479.46 277,417,479.46 277,417,479.46

10,000,000.00 6,500,000.00 6,500,000.00 16,280,762.63 89,180,762.63 89,180,762.63

14,400,000.00 13,000,000.00 13,000,000.00 21,108,631.17 142,068,631.17 142,068,631.17

2,358,513.00 803,996.00 2,500,000.00 1,313,561.63 23,699,743.63 23,699,742.63

5,930,318.00 5,470,455.00 6,300,000.00 16,726,700.19 60,917,357.19 60,917,357.19

15,000.00 15,000.00 30,000.00 17,481.14 316,956.14 316,956.14

14,796,119.00 14,796,119.00 9,796,119.00 8,075,466.27 101,898,371.27 101,898,371.27

2,000,000.00 2,000,000.00 1,000,000.00 838,579.00 12,838,579.00 12,838,579.00

0.00 0.00 0.00 0.00 0.00 0.00

75,499,950.00 68,585,570.00 65,126,119.00 112,278,661.49 0.00 0.00 708,337,880.49 708,337,879.49

0.00

500,000.00 500,000.00 (100,000.00) (38,000,000.00) 8,900,000.00

0.00

0.00

0.00

0.00

0.00 0.00

500,000.00 500,000.00 (100,000.00) (38,000,000.00) 0.00 0.00 8,900,000.00

700,000.00 2,000,000.00 500,000.00 (19,000,000.00) 2,100,000.00

0.00

52,000,000.00

0.00

0.00

700,000.00 2,000,000.00 500,000.00 (19,000,000.00) 0.00 0.00 54,100,000.00

0.00

(200,000.00) (1,500,000.00) (600,000.00) (19,000,000.00) 0.00 0.00 (45,200,000.00)

(36,337,280.00) 118,586,100.00 (34,638,449.00) (67,396,017.72) 0.00 0.00 (20,209,764.72) 24,990,238.28

71,457,177.00 190,043,277.00 155,404,828.00 88,008,810.28

88,008,810.28

Section Break


July 1 Budget2014-15 Estimated Actuals

LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

38 68478 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: lot (Rev 05/16/2013) Page 1 of 1 Printed: 6/21/2015 10:46 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 0.00 569,327.37 569,327.37 2. State Lottery Revenue 8560 7,300,000.00 1,900,000.00 9,200,000.00 3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 7,300,000.00 0.00 2,469,327.37 9,769,327.37

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 0.00 0.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 0.00 0.00 4. Books and Supplies 4000-4999 0.00 2,062,792.89 2,062,792.89

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools

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

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

9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 0.00 0.00 2,062,792.89 2,062,792.89

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 7,300,000.00 0.00 406,534.48 7,706,534.48D. COMMENTS:

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

*Pursuant to Government Code Section 8880.4(a)(2) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriatene

Section Break



Multiyear ProjectionsUnrestricted

38 68478 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: myp (Rev 03/30/2015) Page 1 Printed: 6/21/2015 10:47 PM

DescriptionObjectCodes

2015-16Budget

(Form 01)(A)

%Change

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

2016-17Projection

(C)

%Change

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

2017-18Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 475,617,066.00 4.40% 496,559,024.00 3.55% 514,209,165.00 2. Federal Revenues 8100-8299 425,000.00 0.00% 425,000.00 0.00% 425,000.00 3. Other State Revenues 8300-8599 44,841,193.00 -66.18% 15,167,219.00 0.00% 15,167,219.00 4. Other Local Revenues 8600-8799 44,753,858.00 3.50% 46,322,073.00 3.20% 47,804,037.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 (13,874,294.00) -0.52% (13,801,896.00) 3.72% (14,315,862.00)

6. Total (Sum lines A1 thru A5c) 551,762,823.00 -1.29% 544,671,420.00 3.42% 563,289,559.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 214,166,119.00 227,374,425.00

b. Step & Column Adjustment 2,141,661.19 2,273,744.25

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 11,066,644.81 0.00

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 214,166,119.00 6.17% 227,374,425.00 1.00% 229,648,169.25

2. Classified Salaries

a. Base Salaries 61,906,873.92 66,780,651.00

b. Step & Column Adjustment 619,068.74 667,806.51


d. Other Adjustments 4,254,708.34 0.00

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 61,906,873.92 7.87% 66,780,651.00 1.00% 67,448,457.51

3. Employee Benefits 3000-3999 108,802,030.40 7.68% 117,153,578.00 4.17% 122,041,893.00

4. Books and Supplies 4000-4999 13,881,437.95 1.00% 14,020,253.00 1.00% 14,160,455.00

5. Services and Other Operating Expenditures 5000-5999 24,524,898.38 1.00% 24,770,148.00 0.00% 24,770,147.00

6. Capital Outlay 6000-6999 27,500.00 0.00% 27,500.00 0.00% 27,500.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 103,183,779.00 4.22% 107,537,968.00 2.55% 110,281,107.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (6,488,808.98) 0.00% (6,488,809.00) 0.00% (6,488,809.00)

9. Other Financing Uses a. Transfers Out 7600-7629 11,274,579.00 4.54% 11,786,953.00 2.22% 12,049,139.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 531,278,408.67 5.96% 562,962,667.00 1.95% 573,938,058.76

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) 20,484,414.33 (18,291,247.00) (10,648,499.76)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 33,540,828.58 54,025,242.91 35,733,995.91

2. Ending Fund Balance (Sum lines C and D1) 54,025,242.91 35,733,995.91 25,085,496.15

3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 0.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00 8,512,500.00 8,600,500.00

d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 0.00 14,972,740.00 15,315,384.00

2. Unassigned/Unappropriated 9790 54,025,242.91 12,248,755.91 1,169,612.15

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 54,025,242.91 35,733,995.91 25,085,496.15



Multiyear ProjectionsUnrestricted

38 68478 0000000Form MYP



2015-16Budget

(Form 01)(A)

%Change

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

2016-17Projection

(C)

%Change

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

2017-18Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 14,972,740.00 15,315,384.00

c. Unassigned/Unappropriated 9790 54,025,242.91 12,248,755.91 1,169,612.15(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.)

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789 0.00

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 54,025,242.91 27,221,495.91 16,484,996.15

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

See Budget Assumptions Worksheet for detailsSee Budget Assumptions Worksheet for details



Multiyear ProjectionsRestricted

38 68478 0000000Form MYP



2015-16Budget

(Form 01)(A)

%Change

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

2016-17Projection

(C)

%Change

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

2017-18Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00 0.00% 0.00 2. Federal Revenues 8100-8299 29,134,993.20 1.02% 29,433,403.00 8.36% 31,893,582.00 3. Other State Revenues 8300-8599 13,504,798.87 2.88% 13,893,650.00 0.14% 13,913,650.00 4. Other Local Revenues 8600-8799 125,051,208.70 -8.28% 114,691,213.00 2.15% 117,153,517.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 13,874,294.02 -0.52% 13,801,896.00 3.78% 14,323,782.00




a. Base Salaries 63,251,360.46 66,413,928.48



d. Other Adjustments 2,530,054.42 1,656,557.24



a. Base Salaries 27,273,888.71 28,637,583.15



d. Other Adjustments 1,090,955.55 645,503.32





6. Capital Outlay 6000-6999 289,456.14 0.00% 289,456.00 0.02% 289,500.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 4,124,201.55 0.00% 4,124,202.00 0.00% 4,124,202.00 9. Other Financing Uses a. Transfers Out 7600-7629 1,564,000.00 0.00% 1,564,000.00 0.00% 1,564,000.00

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

10. Other Adjustments (Explain in Section F below) 0.00




D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 25,201,668.23 29,707,492.20 15,853,304.57

2. Ending Fund Balance (Sum lines C and D1) 29,707,492.20 15,853,304.57 1,042,641.27 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 0.00 0.00 0.00

b. Restricted 9740 29,707,493.95 15,853,304.57 1,042,641.27

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 (1.75) 0.00 0.00

f. Total Components of Ending Fund Balance




Multiyear ProjectionsRestricted

38 68478 0000000Form MYP



2015-16Budget

(Form 01)(A)

%Change

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

2016-17Projection

(C)

%Change

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

2017-18Projection

(E)


1. General Fund

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

c. Unassigned/Unappropriated 9790

(Enter reserve projections for subsequent years 1 and 2

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

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

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

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

See Budget Assumptions Worksheet for detailsSee Budget Assumptions Worksheet for details



Multiyear ProjectionsUnrestricted/Restricted

38 68478 0000000Form MYP



2015-16Budget

(Form 01)(A)

%Change

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

2016-17Projection

(C)

%Change

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

2017-18Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 475,617,066.00 4.40% 496,559,024.00 3.55% 514,209,165.00 2. Federal Revenues 8100-8299 29,559,993.20 1.01% 29,858,403.00 8.24% 32,318,582.00 3. Other State Revenues 8300-8599 58,345,991.87 -50.19% 29,060,869.00 0.07% 29,080,869.00 4. Other Local Revenues 8600-8799 169,805,066.70 -5.18% 161,013,286.00 2.45% 164,957,554.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.02 -100.00% 0.00 0.00% 7,920.00




a. Base Salaries 277,417,479.46 293,788,353.48

b. Step & Column Adjustment 2,774,174.79 2,937,883.53


d. Other Adjustments 13,596,699.23 1,656,557.24



a. Base Salaries 89,180,762.63 95,418,234.15



d. Other Adjustments 5,345,663.89 645,503.32





6. Capital Outlay 6000-6999 316,956.14 0.00% 316,956.00 0.01% 317,000.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 (2,364,607.43) 0.00% (2,364,607.00) 0.00% (2,364,607.00) 9. Other Financing Uses a. Transfers Out 7600-7629 12,838,579.00 3.99% 13,350,953.00 1.96% 13,613,139.00

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

10. Other Adjustments 0.00 0.00




D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 58,742,496.81 83,732,735.11 51,587,300.48 2. Ending Fund Balance (Sum lines C and D1) 83,732,735.11 51,587,300.48 26,128,137.42 3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 0.00 0.00 0.00 b. Restricted 9740 29,707,493.95 15,853,304.57 1,042,641.27 c. Committed 1. Stabilization Arrangements 9750 0.00 0.00 0.00 2. Other Commitments 9760 0.00 8,512,500.00 8,600,500.00 d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 0.00 14,972,740.00 15,315,384.00 2. Unassigned/Unappropriated 9790 54,025,241.16 12,248,755.91 1,169,612.15 f. Total Components of Ending Fund Balance




Multiyear ProjectionsUnrestricted/Restricted

38 68478 0000000Form MYP



2015-16Budget

(Form 01)(A)

%Change

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

2016-17Projection

(C)

%Change

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

2017-18Projection

(E)


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

b. Reserve for Economic Uncertainties 9789 0.00 14,972,740.00 15,315,384.00

c. Unassigned/Unappropriated 9790 54,025,242.91 12,248,755.91 1,169,612.15

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (1.75) 0.00 0.00

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

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 54,025,241.16 27,221,495.91 16,484,996.15

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 7.63% 3.64% 2.15%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

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

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? Yes

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

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

San Francisco COE

2. Special education pass-through funds

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

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

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form A, Estimated P-2 ADA column, lines A6 and C4; enter projections) 51,027.32 51,027.32 51,027.32

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 708,337,879.49 748,637,016.63 766,033,253.06

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

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 708,337,879.49 748,637,016.63 766,033,253.06

d. Reserve Standard Percentage Level

(Refer to Form 01CS, Criterion 10 for calculation details) 2% 2% 2%

e. Reserve Standard - By Percent (Line F3c times F3d) 14,166,757.59 14,972,740.33 15,320,665.06

f. Reserve Standard - By Amount

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

g. Reserve Standard (Greater of Line F3e or F3f) 14,166,757.59 14,972,740.33 15,320,665.06

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

Section Break


July 1 BudgetChild Development FundExpenditures by Object

38 68478 0000000Form 12

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 1 Printed: 6/21/2015 10:31 PM

Description Resource Codes Object Codes2014-15

Estimated Actuals2015-16Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 13,524,762.79 14,160,556.00 4.7%

3) Other State Revenue 8300-8599 11,163,881.59 11,326,289.00 1.5%

4) Other Local Revenue 8600-8799 8,480,853.00 8,407,608.17 -0.9%

5) TOTAL, REVENUES 33,169,497.38 33,894,453.17 2.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 13,045,623.51 13,315,436.69 2.1%

2) Classified Salaries 2000-2999 13,027,351.08 13,214,401.71 1.4%

3) Employee Benefits 3000-3999 10,243,116.29 10,913,405.20 6.5%

4) Books and Supplies 4000-4999 1,500,714.98 948,854.81 -36.8%

5) Services and Other Operating Expenditures 5000-5999 1,446,125.06 791,109.68 -45.3%

6) Capital Outlay 6000-6999 15,000.00 0.00 -100.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 1,624,060.20 1,521,601.13 -6.3%

9) TOTAL, EXPENDITURES 40,901,991.12 40,704,809.22 -0.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (7,732,493.74) (6,810,356.05) -11.9%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 6,416,541.82 7,130,898.00 11.1%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 (0.03) New

4) TOTAL, OTHER FINANCING SOURCES/USES 6,416,541.82 7,130,897.97 11.1%



38 68478 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,315,951.92) 320,541.92 -124.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,544,970.91 229,018.99 -85.2%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 1,544,970.91 229,018.99 -85.2%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 1,544,970.91 229,018.99 -85.2%

2) Ending Balance, June 30 (E + F1e) 229,018.99 549,560.91 140.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 229,019.81 549,562.09 140.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 0.00 0.00 0.0%

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

Unassigned/Unappropriated Amount 9790 (0.82) (1.18) 43.9%



38 68478 0000000Form 12




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 0.00

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

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



38 68478 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 1,449,940.00 1,435,000.00 -1.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 12,074,822.79 12,725,556.00 5.4%

TOTAL, FEDERAL REVENUE 13,524,762.79 14,160,556.00 4.7%

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%

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

State Preschool 6105 8590 11,163,881.59 11,326,289.00 1.5%

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 11,163,881.59 11,326,289.00 1.5%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.0%

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

Fees and Contracts

Child Development Parent Fees 8673 1,488,980.00 1,200,000.00 -19.4%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 2,416,446.00 3,031,168.00 25.4%

Other Local Revenue

All Other Local Revenue 8699 4,575,427.00 4,176,440.17 -8.7%

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

TOTAL, OTHER LOCAL REVENUE 8,480,853.00 8,407,608.17 -0.9%

TOTAL, REVENUES 33,169,497.38 33,894,453.17 2.2%



38 68478 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 10,057,451.48 10,385,732.33 3.3%

Certificated Pupil Support Salaries 1200 169,408.00 159,735.07 -5.7%

Certificated Supervisors' and Administrators' Salaries 1300 1,800,267.22 1,984,877.98 10.3%

Other Certificated Salaries 1900 1,018,496.81 785,091.31 -22.9%

TOTAL, CERTIFICATED SALARIES 13,045,623.51 13,315,436.69 2.1%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 7,936,630.45 7,979,034.15 0.5%

Classified Support Salaries 2200 1,942,290.84 1,743,295.63 -10.2%

Classified Supervisors' and Administrators' Salaries 2300 580,096.42 653,588.77 12.7%

Clerical, Technical and Office Salaries 2400 2,060,817.66 2,325,713.52 12.9%

Other Classified Salaries 2900 507,515.71 512,769.64 1.0%

TOTAL, CLASSIFIED SALARIES 13,027,351.08 13,214,401.71 1.4%

EMPLOYEE BENEFITS

STRS 3101-3102 886,961.43 1,437,769.17 62.1%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 1,964,326.79 1,580,670.77 -19.5%

Health and Welfare Benefits 3401-3402 4,167,323.38 4,176,642.02 0.2%

Unemployment Insurance 3501-3502 343,486.00 15,587.94 -95.5%

Workers' Compensation 3601-3602 853,580.90 1,023,833.39 19.9%

OPEB, Allocated 3701-3702 2,027,437.79 2,678,901.91 32.1%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 10,243,116.29 10,913,405.20 6.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 676,652.76 302,042.80 -55.4%

Noncapitalized Equipment 4400 138,934.52 40,639.26 -70.7%

Food 4700 685,127.70 606,172.75 -11.5%

TOTAL, BOOKS AND SUPPLIES 1,500,714.98 948,854.81 -36.8%



38 68478 0000000Form 12




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 48,390.57 8,000.00 -83.5%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 161,000.00 160,000.00 -0.6%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 209,917.27 228,120.00 8.7%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 992,317.22 365,931.36 -63.1%

Communications 5900 34,500.00 29,058.32 -15.8%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,446,125.06 791,109.68 -45.3%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 15,000.00 0.00 -100.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 15,000.00 0.00 -100.0%


Other Transfers Out

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

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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


Transfers of Indirect Costs - Interfund 7350 1,624,060.20 1,521,601.13 -6.3%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 1,624,060.20 1,521,601.13 -6.3%

TOTAL, EXPENDITURES 40,901,991.12 40,704,809.22 -0.5%



38 68478 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 5,128,802.00 5,566,898.00 8.5%

Other Authorized Interfund Transfers In 8919 1,287,739.82 1,564,000.00 21.5%

(a) TOTAL, INTERFUND TRANSFERS IN 6,416,541.82 7,130,898.00 11.1%


Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds

Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 (0.03) New

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 (0.03) New

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 6,416,541.82 7,130,897.97 11.1%

Section Break


July 1 BudgetCafeteria Special Revenue Fund

Expenditures by Object38 68478 0000000

Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 14,144,680.00 16,007,369.00 13.2%

3) Other State Revenue 8300-8599 2,085,710.00 1,030,836.00 -50.6%


5) TOTAL, REVENUES 18,233,390.00 19,039,483.00 4.4%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%


3) Employee Benefits 3000-3999 2,152,616.92 2,988,969.30 38.9%

4) Books and Supplies 4000-4999 11,959,315.91 11,746,510.00 -1.8%

5) Services and Other Operating Expenditures 5000-5999 1,354,088.64 1,339,740.57 -1.1%

6) Capital Outlay 6000-6999 7,000.00 0.00 -100.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 864,748.80 843,006.28 -2.5%

9) TOTAL, EXPENDITURES 20,818,839.45 22,179,375.99 6.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,585,449.45) (3,139,892.99) 21.4%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 42,389.55 0.01 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 34,671.61 77,061.16 122.3%


c) As of July 1 - Audited (F1a + F1b) 34,671.61 77,061.16 122.3%


e) Adjusted Beginning Balance (F1c + F1d) 34,671.61 77,061.16 122.3%

2) Ending Balance, June 30 (E + F1e) 77,061.16 77,061.17 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 77,061.16 77,061.17 0.0%





Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%




Form 13




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 14,100,830.00 16,007,369.00 13.5%

All Other Federal Revenue 8290 43,850.00 0.00 -100.0%

TOTAL, FEDERAL REVENUE 14,144,680.00 16,007,369.00 13.2%

OTHER STATE REVENUE

Child Nutrition Programs 8520 2,085,710.00 1,030,836.00 -50.6%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 2,085,710.00 1,030,836.00 -50.6%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 1,769,000.00 1,480,878.00 -16.3%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.0%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 234,000.00 520,400.00 122.4%


TOTAL, REVENUES 18,233,390.00 19,039,483.00 4.4%




Form 13




PercentDifference


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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 3,578,375.30 4,193,011.87 17.2%


Clerical, Technical and Office Salaries 2400 522,666.04 568,341.25 8.7%

Other Classified Salaries 2900 0.00 0.00 0.0%


EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 1,162,163.74 979,439.17 -15.7%

Health and Welfare Benefits 3401-3402 462,196.94 499,291.70 8.0%


Workers' Compensation 3601-3602 139,797.73 415,776.17 197.4%

OPEB, Allocated 3701-3702 332,167.53 1,087,989.11 227.5%



TOTAL, EMPLOYEE BENEFITS 2,152,616.92 2,988,969.30 38.9%

BOOKS AND SUPPLIES


Materials and Supplies 4300 20,149.26 39,000.00 93.6%


Food 4700 11,657,402.00 11,583,053.00 -0.6%

TOTAL, BOOKS AND SUPPLIES 11,959,315.91 11,746,510.00 -1.8%




Form 13




PercentDifference



Travel and Conferences 5200 9,500.00 17,000.00 78.9%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 108,000.00 83,000.00 -23.1%



Professional/Consulting Services and Operating Expenditures 5800 1,231,588.64 1,237,740.57 0.5%

Communications 5900 5,000.00 2,000.00 -60.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,354,088.64 1,339,740.57 -1.1%

CAPITAL OUTLAY

Buildings and Improvements of Buildings 6200 7,000.00 0.00 -100.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 7,000.00 0.00 -100.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 864,748.80 843,006.28 -2.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 864,748.80 843,006.28 -2.5%

TOTAL, EXPENDITURES 20,818,839.45 22,179,375.99 6.5%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 2,627,839.00 3,139,893.00 19.5%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%





OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%


(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%


Section Break


July 1 BudgetBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 1 Printed: 6/21/2015 10:34 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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


5) TOTAL, REVENUES 10,126,296.07 8,489,688.91 -16.2%

B. EXPENDITURES



3) Employee Benefits 3000-3999 2,291,122.87 2,215,998.03 -3.3%

4) Books and Supplies 4000-4999 397,627.98 78,250.00 -80.3%

5) Services and Other Operating Expenditures 5000-5999 2,912,496.00 2,606,229.80 -10.5%

6) Capital Outlay 6000-6999 116,002,348.69 224,749,433.78 93.7%


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

9) TOTAL, EXPENDITURES 125,880,899.29 234,266,739.52 86.1%


D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 4,653,047.40 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 0.00 226,000,000.00 New

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (111,101,555.82) 222,949.39 -100.2%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 263,833,794.88 152,732,239.06 -42.1%


c) As of July 1 - Audited (F1a + F1b) 263,833,794.88 152,732,239.06 -42.1%


e) Adjusted Beginning Balance (F1c + F1d) 263,833,794.88 152,732,239.06 -42.1%

2) Ending Balance, June 30 (E + F1e) 152,732,239.06 152,955,188.45 0.1% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 152,732,239.06 152,955,188.45 0.1%









Form 21




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 7,250,000.00 7,250,000.00 0.0%

Other 8622 0.00 0.00 0.0%

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

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



Interest 8660 2,876,296.07 1,239,688.91 -56.9%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%



TOTAL, REVENUES 10,126,296.07 8,489,688.91 -16.2%




Form 21




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 1,420,985.20 1,503,904.81 5.8%


Clerical, Technical and Office Salaries 2400 259,197.74 225,919.41 -12.8%

Other Classified Salaries 2900 1,888,254.83 2,028,875.21 7.4%


EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 1,293,207.56 707,433.31 -45.3%




OPEB, Allocated 3701-3702 369,622.24 785,837.21 112.6%



TOTAL, EMPLOYEE BENEFITS 2,291,122.87 2,215,998.03 -3.3%

BOOKS AND SUPPLIES


Materials and Supplies 4300 40,700.00 54,500.00 33.9%


TOTAL, BOOKS AND SUPPLIES 397,627.98 78,250.00 -80.3%



Travel and Conferences 5200 22,500.00 22,000.00 -2.2%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 3,025.00 0.00 -100.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,339,500.00 1,341,500.00 0.1%






Form 21




PercentDifference

Professional/Consulting Services and Operating Expenditures 5800 1,525,971.00 1,221,536.00 -20.0%

Communications 5900 21,500.00 21,193.80 -1.4%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,912,496.00 2,606,229.80 -10.5%

CAPITAL OUTLAY

Land 6100 381,204.91 30,000.00 -92.1%


Buildings and Improvements of Buildings 6200 115,621,143.78 224,719,433.78 94.4%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 116,002,348.69 224,749,433.78 93.7%


Other Transfers Out


Debt Service

Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%




TOTAL, EXPENDITURES 125,880,899.29 234,266,739.52 86.1%




Form 21




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 4,653,047.40 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 4,653,047.40 0.00 -100.0%


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






Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 226,000,000.00 New

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

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%





Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 226,000,000.00 New

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Section Break


July 1 BudgetCapital Facilities FundExpenditures by Object

38 68478 0000000Form 25

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 1 Printed: 6/22/2015 10:19 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 7,836,750.00 7,916,948.00 1.0%

5) TOTAL, REVENUES 7,836,750.00 7,916,948.00 1.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 1,000.00 0.00 -100.0%

5) Services and Other Operating Expenditures 5000-5999 220,871.91 0.00 -100.0%

6) Capital Outlay 6000-6999 36,061,693.84 7,916,948.00 -78.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (28,446,815.75) 0.00 -100.0%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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



38 68478 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (28,446,815.75) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 29,505,917.03 1,059,101.28 -96.4%


c) As of July 1 - Audited (F1a + F1b) 29,505,917.03 1,059,101.28 -96.4%


e) Adjusted Beginning Balance (F1c + F1d) 29,505,917.03 1,059,101.28 -96.4%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,059,101.28 1,059,101.28 0.0%








38 68478 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY




38 68478 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


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


Interest 8660 136,750.00 216,948.00 58.6%


Fees and Contracts

Mitigation/Developer Fees 8681 7,700,000.00 7,700,000.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 7,836,750.00 7,916,948.00 1.0%

TOTAL, REVENUES 7,836,750.00 7,916,948.00 1.0%



38 68478 0000000Form 25




PercentDifference




CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES



Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 1,000.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 1,000.00 0.00 -100.0%



38 68478 0000000Form 25




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%


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



Professional/Consulting Services and Operating Expenditures 5800 220,871.91 0.00 -100.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 220,871.91 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 4,023.48 0.00 -100.0%


Buildings and Improvements of Buildings 6200 36,057,670.36 7,916,948.00 -78.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 36,061,693.84 7,916,948.00 -78.0%


Other Transfers Out


Debt Service







38 68478 0000000Form 25




PercentDifference

INTERFUND TRANSFERS



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





OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




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

Section Break


July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2,592,171.96 0.00 -100.0%

5) TOTAL, REVENUES 2,592,171.96 0.00 -100.0%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

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

5) Services and Other Operating Expenditures 5000-5999 560,023.23 0.00 -100.0%

6) Capital Outlay 6000-6999 1,352,717.96 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 2,492,998.00 2,567,788.00 3.0%





b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 679,430.77 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 5,142,338.17 5,821,768.94 13.2%


c) As of July 1 - Audited (F1a + F1b) 5,142,338.17 5,821,768.94 13.2%


e) Adjusted Beginning Balance (F1c + F1d) 5,142,338.17 5,821,768.94 13.2%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 5,821,768.94 5,821,768.94 0.0%









Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

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

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue



Leases and Rentals 8650 2,592,171.96 0.00 -100.0%

Interest 8660 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 2,592,171.96 0.00 -100.0%

TOTAL, REVENUES 2,592,171.96 0.00 -100.0%




Form 40




PercentDifference

CLASSIFIED SALARIES





TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 40




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%


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



Professional/Consulting Services and Operating Expenditures 5800 560,023.23 0.00 -100.0%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 560,023.23 0.00 -100.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 1,352,717.96 0.00 -100.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 1,352,717.96 0.00 -100.0%


Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service


Other Debt Service - Principal 7439 2,492,998.00 2,567,788.00 3.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 2,492,998.00 2,567,788.00 3.0%





Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 2,492,998.00 2,567,788.00 3.0%



To: General Fund/CSSF 7612 0.00 0.00 0.0%







Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Section Break


July 1 BudgetOther Enterprise FundExpenses by Object

38 68478 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 1 Printed: 6/21/2015 10:38 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2,204,648.00 2,472,511.00 12.1%

5) TOTAL, REVENUES 2,204,648.00 2,472,511.00 12.1%

B. EXPENSES


2) Classified Salaries 2000-2999 469,335.61 426,996.67 -9.0%

3) Employee Benefits 3000-3999 262,107.07 218,133.92 -16.8%

4) Books and Supplies 4000-4999 1,422,708.84 376,874.00 -73.5%

5) Services and Other Operating Expenses 5000-5999 1,357,593.64 1,423,661.00 4.9%

6) Depreciation 6000-6999 26,845.00 26,845.00 0.0%



9) TOTAL, EXPENSES 3,538,590.16 2,472,510.59 -30.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,333,942.16) 0.41 -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




38 68478 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (1,333,942.16) 0.41 -100.0%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 1,874,756.09 540,813.93 -71.2%


c) As of July 1 - Audited (F1a + F1b) 1,874,756.09 540,813.93 -71.2%


e) Adjusted Beginning Net Position (F1c + F1d) 1,874,756.09 540,813.93 -71.2%

2) Ending Net Position, June 30 (E + F1e) 540,813.93 540,814.34 0.0% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 540,813.93 540,814.34 0.0%



38 68478 0000000Form 63




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







38 68478 0000000Form 63




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 0.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00



38 68478 0000000Form 63




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 0.00 0.00 0.0%


Fees and Contracts

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 2,204,648.00 2,472,511.00 12.1%

TOTAL, OTHER LOCAL REVENUE 2,204,648.00 2,472,511.00 12.1%

TOTAL, REVENUES 2,204,648.00 2,472,511.00 12.1%



38 68478 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%




CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%




Other Classified Salaries 2900 469,335.61 426,996.67 -9.0%

TOTAL, CLASSIFIED SALARIES 469,335.61 426,996.67 -9.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 140,246.88 66,306.34 -52.7%

Health and Welfare Benefits 3401-3402 58,111.60 49,587.05 -14.7%

Unemployment Insurance 3501-3502 6,793.05 438.22 -93.5%


OPEB, Allocated 3701-3702 40,085.11 73,654.98 83.7%



TOTAL, EMPLOYEE BENEFITS 262,107.07 218,133.92 -16.8%

BOOKS AND SUPPLIES



Materials and Supplies 4300 1,378,708.84 245,874.00 -82.2%

Noncapitalized Equipment 4400 44,000.00 131,000.00 197.7%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,422,708.84 376,874.00 -73.5%



38 68478 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 0.00 5,250.00 New

Dues and Memberships 5300 268,000.00 311,582.00 16.3%

Insurance 5400-5450 2,500.00 1,600.00 -36.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 13,500.00 10,650.00 -21.1%



Professional/Consulting Services and Operating Expenditures 5800 1,048,593.64 1,053,539.00 0.5%

Communications 5900 25,000.00 41,040.00 64.2%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 1,357,593.64 1,423,661.00 4.9%

DEPRECIATION

Depreciation Expense 6900 26,845.00 26,845.00 0.0%

TOTAL, DEPRECIATION 26,845.00 26,845.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 3,538,590.16 2,472,510.59 -30.1%



38 68478 0000000Form 63




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





Section Break


July 1 BudgetSelf-Insurance FundExpenses by Object

38 68478 0000000Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 22,643,138.62 21,103,769.05 -6.8%

B. EXPENSES


2) Classified Salaries 2000-2999 841,569.72 1,005,594.52 19.5%

3) Employee Benefits 3000-3999 420,198.08 453,674.59 8.0%

4) Books and Supplies 4000-4999 9,300.00 6,900.00 -25.8%

5) Services and Other Operating Expenses 5000-5999 20,452,481.12 19,637,600.00 -4.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 21,723,548.92 21,103,769.11 -2.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 919,589.70 (0.06) -100.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




38 68478 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 919,589.70 (0.06) -100.0%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 13,259,772.99 14,179,362.69 6.9%


c) As of July 1 - Audited (F1a + F1b) 13,259,772.99 14,179,362.69 6.9%


e) Adjusted Beginning Net Position (F1c + F1d) 13,259,772.99 14,179,362.69 6.9%

2) Ending Net Position, June 30 (E + F1e) 14,179,362.69 14,179,362.63 0.0% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 14,179,362.69 14,179,362.63 0.0%



38 68478 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







38 68478 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 0.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00



38 68478 0000000Form 67




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 18.28 0.00 -100.0%


Fees and Contracts

In-District Premiums/ Contributions 8674 22,303,120.34 21,103,769.05 -5.4%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 340,000.00 0.00 -100.0%



TOTAL, REVENUES 22,643,138.62 21,103,769.05 -6.8%



38 68478 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%



CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 72,056.20 New

Other Classified Salaries 2900 395,366.44 400,000.00 1.2%

TOTAL, CLASSIFIED SALARIES 841,569.72 1,005,594.52 19.5%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 255,778.09 155,434.53 -39.2%




OPEB, Allocated 3701-3702 73,106.03 172,661.13 136.2%



TOTAL, EMPLOYEE BENEFITS 420,198.08 453,674.59 8.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 3,900.00 2,500.00 -35.9%


TOTAL, BOOKS AND SUPPLIES 9,300.00 6,900.00 -25.8%



38 68478 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 7,500.00 7,500.00 0.0%

Dues and Memberships 5300 210,000.00 200,000.00 -4.8%

Insurance 5400-5450 10,700,000.00 10,850,000.00 1.4%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 5,000.00 5,000.00 0.0%


Professional/Consulting Services and Operating Expenditures 5800 9,529,881.12 8,575,000.00 -10.0%

Communications 5900 100.00 100.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 20,452,481.12 19,637,600.00 -4.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 21,723,548.92 21,103,769.11 -2.9%



38 68478 0000000Form 67




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





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