s:financeinterim reporting 7-18 second interimsacs ......2017-18 second interim general fund...

Poway UnifiedSan Diego County

2017-18 Second InterimGeneral Fund

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

37 68296 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fundi-a (Rev 06/08/2017) Page 1 Printed: 2/28/2018 1:03 PM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 285,690,971.51 290,499,033.00 171,965,048.61 290,499,032.00 (1.00) 0.0%

2) Federal Revenue 8100-8299 85,465.00 85,465.00 30,011.20 85,465.00 0.00 0.0%

3) Other State Revenue 8300-8599 6,609,376.00 11,808,806.00 5,258,662.71 11,805,063.00 (3,743.00) 0.0%

4) Other Local Revenue 8600-8799 10,000,000.08 10,480,252.00 5,482,078.80 10,470,176.92 (10,075.08) -0.1%

5) TOTAL, REVENUES 302,385,812.59 312,873,556.00 182,735,801.32 312,859,736.92

B. EXPENDITURES

1) Certificated Salaries 1000-1999 136,010,413.66 136,371,281.33 71,473,656.68 135,382,842.41 988,438.92 0.7%

2) Classified Salaries 2000-2999 37,741,900.84 38,581,300.82 20,855,046.80 37,539,358.75 1,041,942.07 2.7%

3) Employee Benefits 3000-3999 61,591,927.50 60,986,958.43 31,417,002.18 62,028,463.85 (1,041,505.42) -1.7%

4) Books and Supplies 4000-4999 9,083,100.63 13,039,489.61 3,159,033.95 9,266,749.66 3,772,739.95 28.9%

5) Services and Other Operating Expenditures 5000-5999 21,597,268.00 22,873,072.11 12,284,689.89 22,773,630.00 99,442.11 0.4%

6) Capital Outlay 6000-6999 50,000.00 868,544.00 444,688.91 988,544.00 (120,000.00) -13.8%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 4,114,833.00 4,114,833.00 4,112,865.24 4,114,833.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,131,283.34) (1,213,835.78) (188,491.57) (1,168,674.05) (45,161.73) 3.7%

9) TOTAL, EXPENDITURES 269,058,160.29 275,621,643.52 143,558,492.08 270,925,747.62

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 33,327,652.30 37,251,912.48 39,177,309.24 41,933,989.30

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers a) Transfers In 8900-8929 1,451,754.00 1,878,989.00 0.00 2,218,989.00 340,000.00 18.1%

b) Transfers Out 7600-7629 1,429,718.00 1,429,718.00 0.00 1,425,975.00 3,743.00 0.3%

2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 82.74 0.00 0.00 0.0%

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

3) Contributions 8980-8999 (48,727,483.48) (48,727,483.48) 0.00 (48,727,483.48) 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (48,705,447.48) (48,278,212.48) 82.74 (47,934,469.48)




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (15,377,795.18) (11,026,300.00) 39,177,391.98 (6,000,480.18)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 60,399,002.18 60,399,002.18 60,399,002.18 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 60,399,002.18 60,399,002.18 60,399,002.18

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 60,399,002.18 60,399,002.18 60,399,002.18

2) Ending Balance, June 30 (E + F1e) 45,021,207.00 49,372,702.18 54,398,522.00

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 300,000.00 300,000.00 300,000.00

Stores 9712 275,000.00 275,000.00 275,000.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 0.00 0.00 d) Assigned

Other Assignments 9780 5,000,000.00 5,500,000.00 4,000,000.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 7,392,231.00 7,612,494.00 7,520,658.00

Unassigned/Unappropriated Amount 9790 32,053,976.00 35,685,208.18 42,302,864.00




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 103,244,646.51 106,605,150.00 56,746,305.00 106,605,149.00 (1.00) 0.0%

Education Protection Account State Aid - Current Year 8012 25,917,516.00 26,745,958.00 13,372,979.00 26,745,958.00 0.00 0.0%

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

Tax Relief Subventions Homeowners' Exemptions 8021 1,055,406.00 1,047,848.00 519,248.11 1,047,848.00 0.00 0.0%

Timber Yield Tax 8022 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 0.0%

County & District Taxes Secured Roll Taxes 8041 139,516,246.00 146,452,602.00 87,784,232.07 146,452,602.00 0.00 0.0%

Unsecured Roll Taxes 8042 4,566,939.00 4,570,161.00 4,577,089.02 4,570,161.00 0.00 0.0%

Prior Years' Taxes 8043 (59,421.00) (39,743.00) (13,691.65) (39,743.00) 0.00 0.0%

Supplemental Taxes 8044 3,336,461.00 3,846,057.00 2,142,178.92 3,846,057.00 0.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (1,708,489.00) (1,900,234.00) 41,248.48 (1,900,234.00) 0.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 10,841,667.00 4,191,234.00 6,795,459.66 4,191,234.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 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 0.0%

Other In-Lieu Taxes 8082 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 0.0%

Subtotal, LCFF Sources 286,710,971.51 291,519,033.00 171,965,048.61 291,519,032.00 (1.00) 0.0%

LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 (1,020,000.00) (1,020,000.00) 0.00 (1,020,000.00) 0.00 0.0%

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

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

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 285,690,971.51 290,499,033.00 171,965,048.61 290,499,032.00 (1.00) 0.0%

FEDERAL REVENUE

Maintenance and Operations 8110 60,592.00 60,592.00 23,614.41 60,592.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Donated Food Commodities 8221 0.00 0.00 0.00 0.00

Forest Reserve Funds 8260 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 0.0%

Wildlife Reserve Funds 8280 363.00 363.00 153.19 363.00 0.00 0.0%

FEMA 8281 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 0.0%

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

Title I, Part A, Basic 3010 8290

Title I, Part D, Local Delinquent Programs 3025 8290

Title II, Part A, Educator Quality 4035 8290




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Education Program 4201 8290

Title III, Part A, English Learner Program 4203 8290

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

Other NCLB / Every Student Succeeds Act

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

5510 8290

Career and Technical Education 3500-3599 8290

All Other Federal Revenue All Other 8290 24,510.00 24,510.00 6,243.60 24,510.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 85,465.00 85,465.00 30,011.20 85,465.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement Prior Years 6360 8319

Special Education Master Plan Current Year 6500 8311

Prior Years 6500 8319

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

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 1,275,450.00 6,474,880.00 3,062,491.00 6,471,137.00 (3,743.00) -0.1%

Lottery - Unrestricted and Instructional Materials 8560 5,228,898.00 5,228,898.00 2,148,796.99 5,228,898.00 0.00 0.0%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

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

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

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Career Technical Education Incentive Grant Program 6387 8590

Drug/Alcohol/Tobacco Funds 6650, 6690 8590

California Clean Energy Jobs Act 6230 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

Quality Education Investment Act 7400 8590

Common Core State Standards Implementation 7405 8590

All Other State Revenue All Other 8590 105,028.00 105,028.00 47,374.72 105,028.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 6,609,376.00 11,808,806.00 5,258,662.71 11,805,063.00 (3,743.00) 0.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(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

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Sales Sale of Equipment/Supplies 8631 50,000.00 50,000.00 5,676.78 50,000.00 0.00 0.0%

Sale of Publications 8632 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 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 535,000.00 535,000.00 265,585.31 535,000.00 0.00 0.0%

Interest 8660 300,000.00 300,000.00 284,861.80 300,000.00 0.00 0.0%

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

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

Transportation Fees From Individuals 8675 1,200,000.00 1,200,000.00 1,116,302.00 1,200,000.00 0.00 0.0%

Interagency Services 8677 413,072.92 457,671.92 52,568.58 457,671.92 0.00 0.0%

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

All Other Fees and Contracts 8689 350,000.00 365,000.00 259,816.92 365,000.00 0.00 0.0%

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 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

All Other Local Revenue 8699 7,114,846.16 7,535,499.08 3,463,007.41 7,525,424.00 (10,075.08) -0.1%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 37,081.00 37,081.00 34,260.00 37,081.00 0.00 0.0%

Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793

Other Transfers of Apportionments

From Districts or Charter Schools All Other 8791 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 0.0%

From JPAs All Other 8793 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 0.0%

TOTAL, OTHER LOCAL REVENUE 10,000,000.08 10,480,252.00 5,482,078.80 10,470,176.92 (10,075.08) -0.1%

TOTAL, REVENUES 302,385,812.59 312,873,556.00 182,735,801.32 312,859,736.92 (13,819.08) 0.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 112,302,686.23 111,848,643.85 58,208,123.13 110,860,204.93 988,438.92 0.9%

Certificated Pupil Support Salaries 1200 8,959,220.83 9,105,925.03 4,844,328.12 9,105,925.03 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 11,595,802.66 12,009,294.26 6,743,933.09 12,009,294.26 0.00 0.0%

Other Certificated Salaries 1900 3,152,703.94 3,407,418.19 1,677,272.34 3,407,418.19 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 136,010,413.66 136,371,281.33 71,473,656.68 135,382,842.41 988,438.92 0.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 2,902,455.02 3,110,009.07 1,713,593.69 2,068,067.00 1,041,942.07 33.5%

Classified Support Salaries 2200 13,481,770.24 13,658,996.10 7,535,652.31 13,658,996.10 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 3,577,182.19 3,477,525.78 1,941,769.09 3,477,525.78 0.00 0.0%

Clerical, Technical and Office Salaries 2400 14,756,359.40 15,298,477.80 8,237,552.45 15,298,477.80 0.00 0.0%

Other Classified Salaries 2900 3,024,133.99 3,036,292.07 1,426,479.26 3,036,292.07 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 37,741,900.84 38,581,300.82 20,855,046.80 37,539,358.75 1,041,942.07 2.7%

EMPLOYEE BENEFITS

STRS 3101-3102 19,585,501.87 20,359,665.62 9,997,781.13 21,401,171.04 (1,041,505.42) -5.1%

PERS 3201-3202 7,363,452.16 6,132,478.28 3,235,877.16 6,132,478.28 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 4,944,035.41 4,727,030.80 2,590,140.50 4,727,030.80 0.00 0.0%

Health and Welfare Benefits 3401-3402 23,189,543.01 23,310,406.93 12,856,978.24 23,310,406.93 0.00 0.0%

Unemployment Insurance 3501-3502 87,491.50 96,033.73 51,284.18 96,033.73 0.00 0.0%

Workers' Compensation 3601-3602 4,102,377.32 4,375,206.41 2,252,192.24 4,375,206.41 0.00 0.0%

OPEB, Allocated 3701-3702 351,947.85 352,648.01 0.00 352,648.01 0.00 0.0%

OPEB, Active Employees 3751-3752 490,664.14 490,296.57 0.00 490,296.57 0.00 0.0%

Other Employee Benefits 3901-3902 1,476,914.24 1,143,192.08 432,748.73 1,143,192.08 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 61,591,927.50 60,986,958.43 31,417,002.18 62,028,463.85 (1,041,505.42) -1.7%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 105,793.00 127,187.00 17,104.22 127,187.00 0.00 0.0%

Books and Other Reference Materials 4200 63,944.00 197,874.00 44,424.20 197,874.00 0.00 0.0%

Materials and Supplies 4300 8,330,669.63 11,879,485.61 2,751,514.57 8,106,745.66 3,772,739.95 31.8%

Noncapitalized Equipment 4400 582,694.00 834,943.00 345,990.96 834,943.00 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 9,083,100.63 13,039,489.61 3,159,033.95 9,266,749.66 3,772,739.95 28.9%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 714,413.75 753,434.50 264,092.97 753,434.50 0.00 0.0%

Dues and Memberships 5300 126,674.00 134,653.00 103,688.09 134,653.00 0.00 0.0%

Insurance 5400-5450 1,719,213.00 1,769,832.00 1,769,832.00 1,769,832.00 0.00 0.0%

Operations and Housekeeping Services 5500 11,553,899.00 11,567,649.00 7,040,285.86 11,567,649.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,267,956.00 1,811,551.00 665,706.01 1,811,551.00 0.00 0.0%

Transfers of Direct Costs 5710 (507,422.00) (487,029.37) (85,984.68) (487,029.37) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (2,205,577.50) (2,684,325.99) (985,856.53) (2,684,325.99) 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 7,289,825.75 8,354,879.97 3,139,955.19 8,255,437.86 99,442.11 1.2%

Communications 5900 1,638,286.00 1,652,428.00 372,970.98 1,652,428.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 21,597,268.00 22,873,072.11 12,284,689.89 22,773,630.00 99,442.11 0.4%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 413,826.00 372,691.88 533,826.00 (120,000.00) -29.0%

Buildings and Improvements of Buildings 6200 0.00 389,335.00 53,009.00 389,335.00 0.00 0.0%

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

Equipment 6400 50,000.00 65,383.00 18,988.03 65,383.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 50,000.00 868,544.00 444,688.91 988,544.00 (120,000.00) -13.8%

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 0.0%

State Special Schools 7130 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 0.0%

Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 7212 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 0.0%

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

To County Offices 6500 7222

To JPAs 6500 7223

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

To County Offices 6360 7222

To JPAs 6360 7223

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

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

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

Debt Service Debt Service - Interest 7438 195,870.00 198,177.00 198,173.81 198,177.00 0.00 0.0%

Other Debt Service - Principal 7439 3,918,963.00 3,916,656.00 3,914,691.43 3,916,656.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 4,114,833.00 4,114,833.00 4,112,865.24 4,114,833.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (693,843.34) (787,210.78) (180,942.57) (791,666.05) 4,455.27 -0.6%

Transfers of Indirect Costs - Interfund 7350 (437,440.00) (426,625.00) (7,549.00) (377,008.00) (49,617.00) 11.6%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,131,283.34) (1,213,835.78) (188,491.57) (1,168,674.05) (45,161.73) 3.7%

TOTAL, EXPENDITURES 269,058,160.29 275,621,643.52 143,558,492.08 270,925,747.62 4,695,895.90 1.7%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 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 0.0%

Other Authorized Interfund Transfers In 8919 1,451,754.00 1,878,989.00 0.00 2,218,989.00 340,000.00 18.1%

(a) TOTAL, INTERFUND TRANSFERS IN 1,451,754.00 1,878,989.00 0.00 2,218,989.00 340,000.00 18.1%

INTERFUND TRANSFERS OUT

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

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

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

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

Other Authorized Interfund Transfers Out 7619 1,429,718.00 1,429,718.00 0.00 1,425,975.00 3,743.00 0.3%

(b) TOTAL, INTERFUND TRANSFERS OUT 1,429,718.00 1,429,718.00 0.00 1,425,975.00 3,743.00 0.3%

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments 8931 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 0.0%

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 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 0.0%

Proceeds from Capital Leases 8972 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 0.0%

All Other Financing Sources 8979 0.00 0.00 82.74 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 82.74 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 0.0%

All Other Financing Uses 7699 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 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (48,727,483.48) (48,727,483.48) 0.00 (48,727,483.48) 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (48,727,483.48) (48,727,483.48) 0.00 (48,727,483.48) 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (48,705,447.48) (48,278,212.48) 82.74 (47,934,469.48) 343,743.00 -0.7%



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

37 68296 0000000Form 01I

California Dept of EducationSACS Financial Repor04/10/2017) Page 1 Printed: 2/28/2018 1:03 PM


Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 1,581,159.00 1,581,159.00 556,048.00 1,581,159.00 0.00 0.0%

2) Federal Revenue 8100-8299 9,353,735.00 10,519,829.00 1,607,369.15 10,558,792.00 38,963.00 0.4%

3) Other State Revenue 8300-8599 35,326,645.62 36,387,423.00 13,540,152.28 36,456,325.00 68,902.00 0.2%

4) Other Local Revenue 8600-8799 2,261,431.45 2,345,916.00 1,745,695.86 2,345,916.00 0.00 0.0%

5) TOTAL, REVENUES 48,522,971.07 50,834,327.00 17,449,265.29 50,942,192.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 26,137,695.62 26,824,800.14 14,247,638.27 27,437,523.29 (612,723.15) -2.3%

2) Classified Salaries 2000-2999 21,460,922.08 21,411,937.75 11,367,221.16 20,558,207.75 853,730.00 4.0%

3) Employee Benefits 3000-3999 31,763,680.64 32,049,354.88 10,252,532.61 32,506,761.68 (457,406.80) -1.4%

4) Books and Supplies 4000-4999 6,212,670.99 8,446,445.32 3,756,782.58 8,659,156.79 (212,711.47) -2.5%


6) Capital Outlay 6000-6999 1,333,982.00 2,337,723.92 304,306.06 2,221,659.00 116,064.92 5.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 843,812.00 843,812.00 59,549.99 843,812.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 693,843.34 787,210.78 180,942.57 791,666.05 (4,455.27) -0.6%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (50,600,714.48) (52,738,989.75) (27,237,467.49) (52,738,990.09)


1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 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 0.0%

3) Contributions 8980-8999 48,727,483.48 48,727,483.48 0.00 48,727,483.48 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 48,727,483.48 48,727,483.48 0.00 48,727,483.48




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,873,231.00) (4,011,506.27) (27,237,467.49) (4,011,506.61)








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

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,288,277.62 1,150,000.35 1,150,000.00



Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 (2.01) (0.01) 0.00




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00

Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00

Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

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

County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00

Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00

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

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00

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

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

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

Subtotal, LCFF Sources 0.00 0.00 0.00 0.00

LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091


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

Property Taxes Transfers 8097 1,581,159.00 1,581,159.00 556,048.00 1,581,159.00 0.00 0.0%


TOTAL, LCFF SOURCES 1,581,159.00 1,581,159.00 556,048.00 1,581,159.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 5,009,519.00 5,009,519.00 0.29 5,009,519.00 0.00 0.0%

Special Education Discretionary Grants 8182 1,077,599.00 1,116,763.00 0.00 1,116,763.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 205,153.00 205,153.00 0.00 205,153.00 0.00 0.0%

Pass-Through Revenues from Federal Sources 8287 117,525.00 117,525.00 0.00 117,525.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 1,757,310.00 2,493,367.00 824,432.40 2,532,330.00 38,963.00 1.6%

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

Title II, Part A, Educator Quality 4035 8290 508,764.00 753,443.00 445,677.32 753,443.00 0.00 0.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Education Program 4201 8290 81,982.00 97,050.00 95,848.07 97,050.00 0.00 0.0%

Title III, Part A, English Learner Program 4203 8290 400,651.00 539,823.00 195,216.70 539,823.00 0.00 0.0%

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


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

5510 8290 0.00 0.00 0.00 0.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 135,317.00 115,354.00 7,257.72 115,354.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 9,353,735.00 10,519,829.00 1,607,369.15 10,558,792.00 38,963.00 0.4%

OTHER STATE REVENUE


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

Special Education Master Plan Current Year 6500 8311 16,631,674.00 16,631,674.00 8,953,113.00 16,631,674.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00

Lottery - Unrestricted and Instructional Materia 8560 1,634,031.00 1,809,005.00 188,793.54 1,809,005.00 0.00 0.0%


Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



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

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

Career Technical Education Incentive Grant Program 6387 8590 2,526,262.62 3,293,911.00 3,293,911.46 3,293,911.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 259,202.00 310,910.00 19,308.28 310,910.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 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 0.00 0.0%

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

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

All Other State Revenue All Other 8590 14,275,476.00 14,341,923.00 1,085,026.00 14,410,825.00 68,902.00 0.5%

TOTAL, OTHER STATE REVENUE 35,326,645.62 36,387,423.00 13,540,152.28 36,456,325.00 68,902.00 0.2%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 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 0.0%

Prior Years' Taxes 8617 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 0.0%


Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

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

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



All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 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

Non-Resident Students 8672 0.00 0.00 0.00 0.00

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

Interagency Services 8677 1,604,205.00 1,678,405.00 1,090,570.20 1,678,405.00 0.00 0.0%


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

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustme 8691 0.00 0.00 0.00 0.00

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

All Other Local Revenue 8699 0.00 164,574.00 152,187.55 164,574.00 0.00 0.0%

Tuition 8710 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 0.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 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 0.00 0.0%


From JPAs 6360 8793 0.00 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 0.0%




TOTAL, OTHER LOCAL REVENUE 2,261,431.45 2,345,916.00 1,745,695.86 2,345,916.00 0.00 0.0%

TOTAL, REVENUES 48,522,971.07 50,834,327.00 17,449,265.29 50,942,192.00 107,865.00 0.2%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 23,699,810.10 24,235,569.59 12,809,358.68 24,744,883.01 (509,313.42) -2.1%

Certificated Pupil Support Salaries 1200 608,333.84 588,792.23 346,707.69 623,299.96 (34,507.73) -5.9%

Certificated Supervisors' and Administrators' Salaries 1300 223,752.67 230,177.67 125,926.90 230,177.67 0.00 0.0%

Other Certificated Salaries 1900 1,605,799.01 1,770,260.65 965,645.00 1,839,162.65 (68,902.00) -3.9%

TOTAL, CERTIFICATED SALARIES 26,137,695.62 26,824,800.14 14,247,638.27 27,437,523.29 (612,723.15) -2.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 15,412,405.65 15,364,333.81 8,071,778.44 14,510,603.81 853,730.00 5.6%


Classified Supervisors' and Administrators' Salaries 2300 712,912.89 750,945.89 414,752.49 750,945.89 0.00 0.0%

Clerical, Technical and Office Salaries 2400 818,811.73 784,386.24 430,175.43 784,386.24 0.00 0.0%

Other Classified Salaries 2900 748,139.60 741,866.60 351,755.25 741,866.60 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 21,460,922.08 21,411,937.75 11,367,221.16 20,558,207.75 853,730.00 4.0%

EMPLOYEE BENEFITS

STRS 3101-3102 15,811,695.75 15,878,091.24 2,018,187.94 16,335,498.04 (457,406.80) -2.9%

PERS 3201-3202 4,305,065.21 3,106,081.37 1,733,700.81 3,106,081.37 0.00 0.0%




Workers' Compensation 3601-3602 1,137,835.64 1,273,976.51 668,598.43 1,273,976.51 0.00 0.0%

OPEB, Allocated 3701-3702 113,283.78 113,249.78 0.00 113,249.78 0.00 0.0%


Other Employee Benefits 3901-3902 903,716.05 847,305.91 303,068.71 847,305.91 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 31,763,680.64 32,049,354.88 10,252,532.61 32,506,761.68 (457,406.80) -1.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 2,377,393.00 3,244,817.81 2,186,802.00 3,244,817.81 0.00 0.0%


Materials and Supplies 4300 2,788,596.99 4,106,880.12 984,340.00 4,319,591.59 (212,711.47) -5.2%

Noncapitalized Equipment 4400 903,570.00 865,450.39 509,473.35 865,450.39 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 6,212,670.99 8,446,445.32 3,756,782.58 8,659,156.79 (212,711.47) -2.5%


Subagreements for Services 5100 3,824,013.00 3,754,630.45 1,176,245.63 3,754,630.45 0.00 0.0%

Travel and Conferences 5200 303,664.41 309,022.12 132,186.44 309,022.12 0.00 0.0%


Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 266,303.00 286,303.00 15,251.50 286,303.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,809,563.00 1,759,804.00 758,828.16 1,759,804.00 0.00 0.0%

Transfers of Direct Costs 5710 507,422.00 487,029.37 85,984.68 487,029.37 0.00 0.0%

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


Communications 5900 4,950.00 6,280.00 756.41 6,280.00 0.00 0.0%





37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 170,100.00 309,605.00 19,540.00 309,605.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 818,648.00 1,604,751.92 138,535.00 1,488,687.00 116,064.92 7.2%


Equipment 6400 345,234.00 423,367.00 146,231.06 423,367.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 1,333,982.00 2,337,723.92 304,306.06 2,221,659.00 116,064.92 5.0%





Payments to County Offices 7142 726,287.00 726,287.00 59,549.99 726,287.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%


To County Offices 7212 117,525.00 117,525.00 0.00 117,525.00 0.00 0.0%

To JPAs 7213 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 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 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 0.00 0.0%


To JPAs 6360 7223 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 0.0%

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 843,812.00 843,812.00 59,549.99 843,812.00 0.00 0.0%


Transfers of Indirect Costs 7310 693,843.34 787,210.78 180,942.57 791,666.05 (4,455.27) -0.6%

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

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 693,843.34 787,210.78 180,942.57 791,666.05 (4,455.27) -0.6%

TOTAL, EXPENDITURES 99,123,685.55 103,573,316.75 44,686,732.78 103,681,182.09 (107,865.34) -0.1%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



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

Other Authorized Interfund Transfers In 8919 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 0.0%






Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 48,727,483.48 48,727,483.48 0.00 48,727,483.48 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS 48,727,483.48 48,727,483.48 0.00 48,727,483.48 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 48,727,483.48 48,727,483.48 0.00 48,727,483.48 0.00 0.0%



Summary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance

37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 287,272,130.51 292,080,192.00 172,521,096.61 292,080,191.00 (1.00) 0.0%

2) Federal Revenue 8100-8299 9,439,200.00 10,605,294.00 1,637,380.35 10,644,257.00 38,963.00 0.4%

3) Other State Revenue 8300-8599 41,936,021.62 48,196,229.00 18,798,814.99 48,261,388.00 65,159.00 0.1%

4) Other Local Revenue 8600-8799 12,261,431.53 12,826,168.00 7,227,774.66 12,816,092.92 (10,075.08) -0.1%

5) TOTAL, REVENUES 350,908,783.66 363,707,883.00 200,185,066.61 363,801,928.92

B. EXPENDITURES

1) Certificated Salaries 1000-1999 162,148,109.28 163,196,081.47 85,721,294.95 162,820,365.70 375,715.77 0.2%

2) Classified Salaries 2000-2999 59,202,822.92 59,993,238.57 32,222,267.96 58,097,566.50 1,895,672.07 3.2%

3) Employee Benefits 3000-3999 93,355,608.14 93,036,313.31 41,669,534.79 94,535,225.53 (1,498,912.22) -1.6%

4) Books and Supplies 4000-4999 15,295,771.62 21,485,934.93 6,915,816.53 17,925,906.45 3,560,028.48 16.6%


6) Capital Outlay 6000-6999 1,383,982.00 3,206,267.92 748,994.97 3,210,203.00 (3,935.08) -0.1%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 4,958,645.00 4,958,645.00 4,172,415.23 4,958,645.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (437,440.00) (426,625.00) (7,549.00) (377,008.00) (49,617.00) 11.6%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (17,273,062.18) (15,487,077.27) 11,939,841.75 (10,805,000.79)


1) Interfund Transfers a) Transfers In 8900-8929 1,451,754.00 1,878,989.00 0.00 2,218,989.00 340,000.00 18.1%

b) Transfers Out 7600-7629 1,429,718.00 1,429,718.00 0.00 1,425,975.00 3,743.00 0.3%


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

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 22,036.00 449,271.00 82.74 793,014.00




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (17,251,026.18) (15,037,806.27) 11,939,924.49 (10,011,986.79)








Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 300,000.00 300,000.00 300,000.00

Stores 9712 275,000.00 275,000.00 275,000.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,288,277.62 1,150,000.35 1,150,000.00



Other Assignments 9780 5,000,000.00 5,500,000.00 4,000,000.00


Reserve for Economic Uncertainties 9789 7,392,231.00 7,612,494.00 7,520,658.00

Unassigned/Unappropriated Amount 9790 32,053,973.99 35,685,208.17 42,302,864.00




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 103,244,646.51 106,605,150.00 56,746,305.00 106,605,149.00 (1.00) 0.0%

Education Protection Account State Aid - Current Year 8012 25,917,516.00 26,745,958.00 13,372,979.00 26,745,958.00 0.00 0.0%

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

Tax Relief Subventions Homeowners' Exemptions 8021 1,055,406.00 1,047,848.00 519,248.11 1,047,848.00 0.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%


County & District Taxes Secured Roll Taxes 8041 139,516,246.00 146,452,602.00 87,784,232.07 146,452,602.00 0.00 0.0%

Unsecured Roll Taxes 8042 4,566,939.00 4,570,161.00 4,577,089.02 4,570,161.00 0.00 0.0%

Prior Years' Taxes 8043 (59,421.00) (39,743.00) (13,691.65) (39,743.00) 0.00 0.0%

Supplemental Taxes 8044 3,336,461.00 3,846,057.00 2,142,178.92 3,846,057.00 0.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (1,708,489.00) (1,900,234.00) 41,248.48 (1,900,234.00) 0.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 10,841,667.00 4,191,234.00 6,795,459.66 4,191,234.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 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 0.0%

Other In-Lieu Taxes 8082 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 0.0%

Subtotal, LCFF Sources 286,710,971.51 291,519,033.00 171,965,048.61 291,519,032.00 (1.00) 0.0%

LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 (1,020,000.00) (1,020,000.00) 0.00 (1,020,000.00) 0.00 0.0%


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

Property Taxes Transfers 8097 1,581,159.00 1,581,159.00 556,048.00 1,581,159.00 0.00 0.0%


TOTAL, LCFF SOURCES 287,272,130.51 292,080,192.00 172,521,096.61 292,080,191.00 (1.00) 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 5,009,519.00 5,009,519.00 0.29 5,009,519.00 0.00 0.0%

Special Education Discretionary Grants 8182 1,077,599.00 1,116,763.00 0.00 1,116,763.00 0.00 0.0%


Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 363.00 363.00 153.19 363.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 205,153.00 205,153.00 0.00 205,153.00 0.00 0.0%

Pass-Through Revenues from Federal Sources 8287 117,525.00 117,525.00 0.00 117,525.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 1,757,310.00 2,493,367.00 824,432.40 2,532,330.00 38,963.00 1.6%

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

Title II, Part A, Educator Quality 4035 8290 508,764.00 753,443.00 445,677.32 753,443.00 0.00 0.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Education Program 4201 8290 81,982.00 97,050.00 95,848.07 97,050.00 0.00 0.0%

Title III, Part A, English Learner Program 4203 8290 400,651.00 539,823.00 195,216.70 539,823.00 0.00 0.0%

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


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

5510 8290 0.00 0.00 0.00 0.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 135,317.00 115,354.00 7,257.72 115,354.00 0.00 0.0%

All Other Federal Revenue All Other 8290 24,510.00 24,510.00 6,243.60 24,510.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 9,439,200.00 10,605,294.00 1,637,380.35 10,644,257.00 38,963.00 0.4%

OTHER STATE REVENUE


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

Special Education Master Plan Current Year 6500 8311 16,631,674.00 16,631,674.00 8,953,113.00 16,631,674.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 1,275,450.00 6,474,880.00 3,062,491.00 6,471,137.00 (3,743.00) -0.1%

Lottery - Unrestricted and Instructional Materia 8560 6,862,929.00 7,037,903.00 2,337,590.53 7,037,903.00 0.00 0.0%


Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



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

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

Career Technical Education Incentive Grant Program 6387 8590 2,526,262.62 3,293,911.00 3,293,911.46 3,293,911.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 259,202.00 310,910.00 19,308.28 310,910.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 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 0.00 0.0%

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

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

All Other State Revenue All Other 8590 14,380,504.00 14,446,951.00 1,132,400.72 14,515,853.00 68,902.00 0.5%

TOTAL, OTHER STATE REVENUE 41,936,021.62 48,196,229.00 18,798,814.99 48,261,388.00 65,159.00 0.1%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 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 0.0%

Prior Years' Taxes 8617 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 0.0%


Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Sales Sale of Equipment/Supplies 8631 50,000.00 50,000.00 5,676.78 50,000.00 0.00 0.0%



All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 535,000.00 535,000.00 265,585.31 535,000.00 0.00 0.0%

Interest 8660 300,000.00 300,000.00 284,861.80 300,000.00 0.00 0.0%


Fees and Contracts Adult Education Fees 8671 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 0.0%

Transportation Fees From Individuals 8675 1,200,000.00 1,200,000.00 1,116,302.00 1,200,000.00 0.00 0.0%

Interagency Services 8677 2,017,277.92 2,136,076.92 1,143,138.78 2,136,076.92 0.00 0.0%


All Other Fees and Contracts 8689 350,000.00 365,000.00 259,816.92 365,000.00 0.00 0.0%

Other Local Revenue

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

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

All Other Local Revenue 8699 7,114,846.16 7,700,073.08 3,615,194.96 7,689,998.00 (10,075.08) -0.1%

Tuition 8710 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 0.00 0.0%


From JPAs 6500 8793 0.00 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 0.00 0.0%


From JPAs 6360 8793 0.00 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 0.0%




TOTAL, OTHER LOCAL REVENUE 12,261,431.53 12,826,168.00 7,227,774.66 12,816,092.92 (10,075.08) -0.1%

TOTAL, REVENUES 350,908,783.66 363,707,883.00 200,185,066.61 363,801,928.92 94,045.92 0.0%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 136,002,496.33 136,084,213.44 71,017,481.81 135,605,087.94 479,125.50 0.4%

Certificated Pupil Support Salaries 1200 9,567,554.67 9,694,717.26 5,191,035.81 9,729,224.99 (34,507.73) -0.4%

Certificated Supervisors' and Administrators' Salaries 1300 11,819,555.33 12,239,471.93 6,869,859.99 12,239,471.93 0.00 0.0%

Other Certificated Salaries 1900 4,758,502.95 5,177,678.84 2,642,917.34 5,246,580.84 (68,902.00) -1.3%

TOTAL, CERTIFICATED SALARIES 162,148,109.28 163,196,081.47 85,721,294.95 162,820,365.70 375,715.77 0.2%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 18,314,860.67 18,474,342.88 9,785,372.13 16,578,670.81 1,895,672.07 10.3%


Classified Supervisors' and Administrators' Salaries 2300 4,290,095.08 4,228,471.67 2,356,521.58 4,228,471.67 0.00 0.0%

Clerical, Technical and Office Salaries 2400 15,575,171.13 16,082,864.04 8,667,727.88 16,082,864.04 0.00 0.0%

Other Classified Salaries 2900 3,772,273.59 3,778,158.67 1,778,234.51 3,778,158.67 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 59,202,822.92 59,993,238.57 32,222,267.96 58,097,566.50 1,895,672.07 3.2%

EMPLOYEE BENEFITS

STRS 3101-3102 35,397,197.62 36,237,756.86 12,015,969.07 37,736,669.08 (1,498,912.22) -4.1%

PERS 3201-3202 11,668,517.37 9,238,559.65 4,969,577.97 9,238,559.65 0.00 0.0%




Workers' Compensation 3601-3602 5,240,212.96 5,649,182.92 2,920,790.67 5,649,182.92 0.00 0.0%

OPEB, Allocated 3701-3702 465,231.63 465,897.79 0.00 465,897.79 0.00 0.0%


Other Employee Benefits 3901-3902 2,380,630.29 1,990,497.99 735,817.44 1,990,497.99 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 93,355,608.14 93,036,313.31 41,669,534.79 94,535,225.53 (1,498,912.22) -1.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 2,483,186.00 3,372,004.81 2,203,906.22 3,372,004.81 0.00 0.0%


Materials and Supplies 4300 11,119,266.62 15,986,365.73 3,735,854.57 12,426,337.25 3,560,028.48 22.3%

Noncapitalized Equipment 4400 1,486,264.00 1,700,393.39 855,464.31 1,700,393.39 0.00 0.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 15,295,771.62 21,485,934.93 6,915,816.53 17,925,906.45 3,560,028.48 16.6%


Subagreements for Services 5100 3,824,013.00 3,754,630.45 1,176,245.63 3,754,630.45 0.00 0.0%

Travel and Conferences 5200 1,018,078.16 1,062,456.62 396,279.41 1,062,456.62 0.00 0.0%


Insurance 5400-5450 1,719,213.00 1,769,832.00 1,769,832.00 1,769,832.00 0.00 0.0%

Operations and Housekeeping Services 5500 11,820,202.00 11,853,952.00 7,055,537.36 11,853,952.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,077,519.00 3,571,355.00 1,424,534.17 3,571,355.00 0.00 0.0%

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

Transfers of Direct Costs - Interfund 5750 (2,205,577.50) (2,684,325.99) (985,856.53) (2,684,325.99) 0.00 0.0%


Communications 5900 1,643,236.00 1,658,708.00 373,727.39 1,658,708.00 0.00 0.0%





37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 170,100.00 723,431.00 392,231.88 843,431.00 (120,000.00) -16.6%

Buildings and Improvements of Buildings 6200 818,648.00 1,994,086.92 191,544.00 1,878,022.00 116,064.92 5.8%


Equipment 6400 395,234.00 488,750.00 165,219.09 488,750.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 1,383,982.00 3,206,267.92 748,994.97 3,210,203.00 (3,935.08) -0.1%





Payments to County Offices 7142 726,287.00 726,287.00 59,549.99 726,287.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%


To County Offices 7212 117,525.00 117,525.00 0.00 117,525.00 0.00 0.0%

To JPAs 7213 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 0.00 0.0%


To JPAs 6500 7223 0.00 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 0.00 0.0%


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service Debt Service - Interest 7438 195,870.00 198,177.00 198,173.81 198,177.00 0.00 0.0%

Other Debt Service - Principal 7439 3,918,963.00 3,916,656.00 3,914,691.43 3,916,656.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 4,958,645.00 4,958,645.00 4,172,415.23 4,958,645.00 0.00 0.0%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (437,440.00) (426,625.00) (7,549.00) (377,008.00) (49,617.00) 11.6%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (437,440.00) (426,625.00) (7,549.00) (377,008.00) (49,617.00) 11.6%

TOTAL, EXPENDITURES 368,181,845.84 379,194,960.27 188,245,224.86 374,606,929.71 4,588,030.56 1.2%




37 68296 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



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

Other Authorized Interfund Transfers In 8919 1,451,754.00 1,878,989.00 0.00 2,218,989.00 340,000.00 18.1%

(a) TOTAL, INTERFUND TRANSFERS IN 1,451,754.00 1,878,989.00 0.00 2,218,989.00 340,000.00 18.1%






Other Authorized Interfund Transfers Out 7619 1,429,718.00 1,429,718.00 0.00 1,425,975.00 3,743.00 0.3%

(b) TOTAL, INTERFUND TRANSFERS OUT 1,429,718.00 1,429,718.00 0.00 1,425,975.00 3,743.00 0.3%

OTHER SOURCES/USES

SOURCES

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

Proceeds


Other Sources






(c) TOTAL, SOURCES 0.00 0.00 82.74 0.00 0.00 0.0%

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 22,036.00 449,271.00 82.74 793,014.00 (343,743.00) 76.5%


Second InterimGeneral Fund

Exhibit: Restricted Balance Detail37 68296 0000000

Form 01I


2017-18Resource Description Projected Year Totals

6300 Lottery: Instructional Materials 999,999.657338 College Readiness Block Grant 150,000.009010 Other Restricted Local 0.35

Total, Restricted Balance 1,150,000.00



Multiyear ProjectionsUnrestricted

37 68296 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: mypi (Rev 03/30/2015) Page 1 Printed: 2/28/2018 1:00 PM

DescriptionObjectCodes


(Form 01I)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 290,499,032.00 6.31% 308,830,449.00 2.67% 317,078,368.00 2. Federal Revenues 8100-8299 85,465.00 0.00% 85,465.00 0.00% 85,465.00 3. Other State Revenues 8300-8599 11,805,063.00 45.84% 17,216,135.00 -60.81% 6,746,455.00 4. Other Local Revenues 8600-8799 10,470,176.92 -4.48% 10,000,868.00 0.00% 10,000,868.00 5. Other Financing Sources a. Transfers In 8900-8929 2,218,989.00 -22.46% 1,720,595.00 -24.83% 1,293,360.00 b. Other Sources 8930-8979 0.00 0.00% 2,500,000.00 0.00% 2,500,000.00 c. Contributions 8980-8999 (48,727,483.48) 5.00% (51,165,462.00) 5.12% (53,786,171.00) 6. Total (Sum lines A1 thru A5c) 266,351,242.44 8.57% 289,188,050.00 -1.82% 283,918,345.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 135,382,842.41 139,211,918.41 b. Step & Column Adjustment 1,910,000.00 1,660,000.00 c. Cost-of-Living Adjustment d. Other Adjustments 1,919,076.00 e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 135,382,842.41 2.83% 139,211,918.41 1.19% 140,871,918.41 2. Classified Salaries a. Base Salaries 37,539,358.75 38,475,826.75 b. Step & Column Adjustment 440,000.00 440,000.00 c. Cost-of-Living Adjustment d. Other Adjustments 496,468.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 37,539,358.75 2.49% 38,475,826.75 1.14% 38,915,826.75 3. Employee Benefits 3000-3999 62,028,463.85 9.26% 67,771,878.00 7.44% 72,813,909.00 4. Books and Supplies 4000-4999 9,266,749.66 31.71% 12,205,356.00 7.46% 13,115,863.00 5. Services and Other Operating Expenditures 5000-5999 22,773,630.00 -0.84% 22,582,130.00 -0.44% 22,482,130.00 6. Capital Outlay 6000-6999 988,544.00 -42.99% 563,546.00 0.00% 563,546.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 4,114,833.00 0.00% 4,114,833.00 0.00% 4,114,833.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (1,168,674.05) 0.00% (1,168,674.00) 0.00% (1,168,674.00) 9. Other Financing Uses a. Transfers Out 7600-7629 1,425,975.00 0.00% 1,425,975.00 0.00% 1,425,975.00 b. Other Uses 7630-7699 0.00 0.00% 0.00%10. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 272,351,722.62 4.71% 285,182,789.16 2.79% 293,135,327.16C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (6,000,480.18) 4,005,260.84 (9,216,982.16)

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 60,399,002.18 54,398,522.00 58,403,782.84 2. Ending Fund Balance (Sum lines C and D1) 54,398,522.00 58,403,782.84 49,186,800.68

3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 575,000.00 575,000.00 575,000.00 b. Restricted 9740 c. Committed 1. Stabilization Arrangements 9750 0.00 0.00 0.00 2. Other Commitments 9760 0.00 0.00 0.00 d. Assigned 9780 4,000,000.00 0.00 0.00 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 7,520,658.00 7,645,765.00 7,864,050.00 2. Unassigned/Unappropriated 9790 42,302,864.00 50,183,017.84 40,747,750.68 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 54,398,522.00 58,403,782.84 49,186,800.68



Multiyear ProjectionsUnrestricted

37 68296 0000000Form MYPI




(Form 01I)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(E)E. AVAILABLE RESERVES 1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 7,520,658.00 7,645,765.00 7,864,050.00 c. Unassigned/Unappropriated 9790 42,302,864.00 50,183,017.84 40,747,750.68(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 b. Reserve for Economic Uncertainties 9789 1,938,030.05 1,800,000.00 1,800,000.00 c. Unassigned/Unappropriated 9790 0.00 3. Total Available Reserves (Sum lines E1a thru E2c) 51,761,552.05 59,628,782.84 50,411,800.68F. 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.

Certificated salaries adjustments includes 5 FTE teachers for growth, Mandarin teacher at ABES, and the reversal of "one-time" savings from attrition.Certificated salaries adjustments includes 5 FTE teachers for growth, Mandarin teacher at ABES, and the reversal of "one-time" savings from attrition.



Multiyear ProjectionsRestricted

37 68296 0000000Form MYPI




(Form 01I)(A)

%Change

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

2018-19Projection

(C)

%Change

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

2019-20Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 1,581,159.00 0.00% 1,581,159.00 0.00% 1,581,159.00 2. Federal Revenues 8100-8299 10,558,792.00 -11.50% 9,344,041.00 0.00% 9,344,041.00 3. Other State Revenues 8300-8599 36,456,325.00 -8.56% 33,336,393.00 1.02% 33,677,376.00 4. Other Local Revenues 8600-8799 2,345,916.00 -28.45% 1,678,405.00 0.00% 1,678,405.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 48,727,483.48 5.00% 51,165,462.00 5.12% 53,786,171.00 6. Total (Sum lines A1 thru A5c) 99,669,675.48 -2.57% 97,105,460.00 3.05% 100,067,152.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 27,437,523.29 27,787,523.29 b. Step & Column Adjustment 350,000.0

s:financeinterim reporting 7-18 second interimsacs ......2017-18 second interim general fund...

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