table of contents - edl · pdf filebeverly hills unified los angeles county 2014-15 first...

BEVERLY HIGH HORACE MANN BEVERLY VISTA HAWTHORNE EL RODEO Creating a World Class Education BEVERLY HILLS UNIFIED SCHOOL DISTRICT

TABLE OF CONTENTS 2014-15 FIRST INTERIM BUDGET

Description of Budget Item

GENERAL FUND 2-26

ADULT ED FUND 27-33

CAFETERIA FUND 34-40

SPECIAL RESERVE 41-44

BUILDING FUND (MEASURE E) 45-51

CAPITAL FACILITIES FUND 52-58

COUNTY SCHOOLS FACILITIES FUND 59-65

RETIREE BENEFIT FUND 66-69

ATTENDANCE FORM 70-72

MULTIYEAR PROJECTIONS 73-78

INTERIM CERTIFICATION 79-81

CRITERIA AND STANDARDS REVIEW 82-107

CASH FLOW 108

NARRATIVE 109-115

SUMMARY OF CHANGES 116

TECHNICAL REVIEW 117-120

Beverly Hills UnifiedLos Angeles County

2014-15 First InterimGeneral Fund

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

19 64311 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-a (Rev 05/12/2014) Page 1 Printed: 11/11/2014 1:05 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 39,520,904.00 39,520,904.00 2,397,559.68 39,481,148.00 (39,756.00) -0.1%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 774,332.00 774,332.00 74,276.81 1,054,658.00 280,326.00 36.2%

4) Other Local Revenue 8600-8799 11,602,222.00 11,602,222.00 5,220,904.06 12,182,512.00 580,290.00 5.0%

5) TOTAL, REVENUES 51,897,458.00 51,897,458.00 7,692,740.55 52,718,318.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 20,696,980.00 20,696,980.00 4,393,570.57 22,298,375.00 (1,601,395.00) -7.7%

2) Classified Salaries 2000-2999 5,185,294.00 5,185,294.00 1,190,654.64 5,541,731.00 (356,437.00) -6.9%

3) Employee Benefits 3000-3999 7,577,278.00 7,577,278.00 1,832,543.63 7,776,927.00 (199,649.00) -2.6%

4) Books and Supplies 4000-4999 856,305.00 856,305.00 311,877.16 771,266.00 85,039.00 9.9%

5) Services and Other Operating Expenditures 5000-5999 6,550,715.00 6,550,715.00 2,433,123.14 7,086,544.00 (535,829.00) -8.2%

6) Capital Outlay 6000-6999 14,646.00 14,646.00 18,178.64 48,221.00 (33,575.00) -229.2%

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

Costs) 7400-7499 470,542.00 470,542.00 235,270.40 470,542.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (27,451.00) (27,451.00) 0.00 (27,666.00) 215.00 -0.8%

9) TOTAL, EXPENDITURES 41,324,309.00 41,324,309.00 10,415,218.18 43,965,940.00

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 10,573,149.00 10,573,149.00 (2,722,477.63) 8,752,378.00

D. OTHER FINANCING SOURCES/USES

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 207,000.00 207,000.00 100,000.00 251,000.00 (44,000.00) -21.3%

2) Other Sources/Uses

a) Sources 8930-8979 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 (8,515,242.00) (8,515,242.00) (11,871.52) (8,916,885.00) (401,643.00) 4.7%

4) TOTAL, OTHER FINANCING SOURCES/USES (8,722,242.00) (8,722,242.00) (111,871.52) (9,167,885.00)




19 64311 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) 1,850,907.00 1,850,907.00 (2,834,349.15) (415,507.00)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 2,805,455.70 2,805,455.70 2,805,455.70 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 35,164.00 35,164.00 New

c) As of July 1 - Audited (F1a + F1b) 2,805,455.70 2,805,455.70 2,840,619.70

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 2,805,455.70 2,805,455.70 2,840,619.70

2) Ending Balance, June 30 (E + F1e) 4,656,362.70 4,656,362.70 2,425,112.70

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 0.00 0.00 50,000.00

Stores 9712 0.00 0.00 0.00

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 0.00 0.00 0.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 4,656,362.70 4,656,362.70 2,375,112.70




19 64311 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 1,338,733.00 1,338,733.00 374,846.00 1,338,733.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 864,456.00 864,456.00 216,415.00 824,700.00 (39,756.00) -4.6%

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

Tax Relief Subventions

Homeowners' Exemptions 8021 278,547.00 278,547.00 0.00 240,616.00 (37,931.00) -13.6%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 118.33 0.00 0.00 0.0%

County & District Taxes

Secured Roll Taxes 8041 35,469,751.00 35,469,751.00 0.00 35,469,751.00 0.00 0.0%

Unsecured Roll Taxes 8042 1,385,617.00 1,385,617.00 1,122,014.68 1,385,617.00 0.00 0.0%

Prior Years' Taxes 8043 183,798.00 183,798.00 646,230.38 183,796.00 (2.00) 0.0%

Supplemental Taxes 8044 0.00 0.00 0.00 0.00 0.00 0.0%

Education Revenue Augmentation

Fund (ERAF) 8045 1.00 1.00 0.00 0.00 (1.00) -100.0%

Community Redevelopment Funds

(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from

Delinquent Taxes 8048 1.00 1.00 37,935.29 37,935.00 37,934.00 #########

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 39,520,904.00 39,520,904.00 2,397,559.68 39,481,148.00 (39,756.00) -0.1%

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091 0.00 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 0.0%

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 39,520,904.00 39,520,904.00 2,397,559.68 39,481,148.00 (39,756.00) -0.1%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 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

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 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

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

NCLB: Title I, Part A, Basic Grants

Low-Income and Neglected 3010 8290

NCLB: Title I, Part D, Local Delinquent

Program 3025 8290

NCLB: Title II, Part A, Teacher Quality 4035 8290




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

NCLB: Title III, Immigration Education

Program 4201 8290

NCLB: Title III, Limited English Proficient (LEP)

Student Program 4203 8290

NCLB: Title V, Part B, Public Charter Schools

Grant Program (PCSGP) 4610 8290

Other No Child Left Behind

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

5510 8290

Vocational and Applied Technology Education 3500-3699 8290

Safe and Drug Free Schools 3700-3799 8290

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

TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Current Year 6355-6360 8311

Prior Years 6355-6360 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 173,048.00 173,048.00 0.00 438,043.00 264,995.00 153.1%

Lottery - Unrestricted and Instructional Materials 8560 601,284.00 601,284.00 15,339.33 616,615.00 15,331.00 2.5%


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%

School Based Coordination Program 7250 8590

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Drug/Alcohol/Tobacco Funds 6650, 6690 8590

California Clean Energy Jobs Act 6230 8590

Healthy Start 6240 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

School Community Violence

Prevention Grant 7391 8590

Quality Education Investment Act 7400 8590

Common Core State Standards

Implementation 7405 8590

All Other State Revenue All Other 8590 0.00 0.00 58,937.48 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 774,332.00 774,332.00 74,276.81 1,054,658.00 280,326.00 36.2%




19 64311 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%


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 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 0.0%

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 10,552,513.00 10,552,513.00 5,113,141.80 10,552,513.00 0.00 0.0%

Interest 8660 230,000.00 230,000.00 5,700.15 230,000.00 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 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 0.0%

Mitigation/Developer Fees 8681 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 0.0%

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 819,709.00 819,709.00 102,062.11 1,399,999.00 580,290.00 70.8%

Tuition 8710 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 0.0%

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 11,602,222.00 11,602,222.00 5,220,904.06 12,182,512.00 580,290.00 5.0%

TOTAL, REVENUES 51,897,458.00 51,897,458.00 7,692,740.55 52,718,318.00 820,860.00 1.6%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 16,831,464.00 16,831,464.00 3,549,245.98 18,424,648.00 (1,593,184.00) -9.5%

Certificated Pupil Support Salaries 1200 1,205,449.00 1,205,449.00 228,666.46 1,231,532.00 (26,083.00) -2.2%

Certificated Supervisors' and Administrators' Salaries 1300 2,187,502.00 2,187,502.00 539,614.39 2,140,724.00 46,778.00 2.1%

Other Certificated Salaries 1900 472,565.00 472,565.00 76,043.74 501,471.00 (28,906.00) -6.1%

TOTAL, CERTIFICATED SALARIES 20,696,980.00 20,696,980.00 4,393,570.57 22,298,375.00 (1,601,395.00) -7.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 75,168.00 75,168.00 15,029.32 83,916.00 (8,748.00) -11.6%

Classified Support Salaries 2200 2,198,536.00 2,198,536.00 526,565.18 2,187,598.00 10,938.00 0.5%

Classified Supervisors' and Administrators' Salaries 2300 224,691.00 224,691.00 67,583.04 472,808.00 (248,117.00) -110.4%

Clerical, Technical and Office Salaries 2400 1,954,718.00 1,954,718.00 484,047.49 2,096,927.00 (142,209.00) -7.3%

Other Classified Salaries 2900 732,181.00 732,181.00 97,429.61 700,482.00 31,699.00 4.3%

TOTAL, CLASSIFIED SALARIES 5,185,294.00 5,185,294.00 1,190,654.64 5,541,731.00 (356,437.00) -6.9%

EMPLOYEE BENEFITS

STRS 3101-3102 1,857,378.00 1,857,378.00 388,224.55 1,988,140.00 (130,762.00) -7.0%

PERS 3201-3202 502,205.00 502,205.00 130,242.92 608,175.00 (105,970.00) -21.1%

OASDI/Medicare/Alternative 3301-3302 994,003.00 994,003.00 155,725.18 721,496.00 272,507.00 27.4%

Health and Welfare Benefits 3401-3402 2,318,023.00 2,318,023.00 467,340.91 2,483,929.00 (165,906.00) -7.2%

Unemployment Insurance 3501-3502 92,257.00 92,257.00 3,945.24 13,973.00 78,284.00 84.9%

Workers' Compensation 3601-3602 1,045,588.00 1,045,588.00 215,814.68 1,059,794.00 (14,206.00) -1.4%

OPEB, Allocated 3701-3702 263,000.00 263,000.00 142,442.57 384,809.00 (121,809.00) -46.3%

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

Other Employee Benefits 3901-3902 504,824.00 504,824.00 328,807.58 516,611.00 (11,787.00) -2.3%

TOTAL, EMPLOYEE BENEFITS 7,577,278.00 7,577,278.00 1,832,543.63 7,776,927.00 (199,649.00) -2.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 18,612.00 18,612.00 (14,855.53) 17,104.00 1,508.00 8.1%

Books and Other Reference Materials 4200 14,973.00 14,973.00 3,700.96 7,130.00 7,843.00 52.4%

Materials and Supplies 4300 685,532.00 685,532.00 141,873.60 475,813.00 209,719.00 30.6%

Noncapitalized Equipment 4400 137,188.00 137,188.00 181,158.13 271,219.00 (134,031.00) -97.7%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 856,305.00 856,305.00 311,877.16 771,266.00 85,039.00 9.9%

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 67,494.00 67,494.00 15,717.87 94,377.00 (26,883.00) -39.8%

Dues and Memberships 5300 35,294.00 35,294.00 17,767.90 33,514.00 1,780.00 5.0%

Insurance 5400-5450 375,730.00 375,730.00 127,404.00 254,807.00 120,923.00 32.2%

Operations and Housekeeping Services 5500 1,998,335.00 1,998,335.00 867,185.27 2,099,436.00 (101,101.00) -5.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 401,281.00 401,281.00 116,351.30 401,281.00 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 0.00 0.00 0.00 0.00 0.00 0.0%

Professional/Consulting Services and

Operating Expenditures 5800 3,578,981.00 3,578,981.00 1,264,187.60 4,109,529.00 (530,548.00) -14.8%

Communications 5900 93,600.00 93,600.00 24,509.20 93,600.00 0.00 0.0%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 6,550,715.00 6,550,715.00 2,433,123.14 7,086,544.00 (535,829.00) -8.2%




19 64311 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 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0%

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 0.00 0.00 8,459.09 12,725.00 (12,725.00) New

Equipment Replacement 6500 14,646.00 14,646.00 9,719.55 35,496.00 (20,850.00) -142.4%

TOTAL, CAPITAL OUTLAY 14,646.00 14,646.00 18,178.64 48,221.00 (33,575.00) -229.2%

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 0.00 0.00 0.00 0.00 0.00 0.0%

Other Debt Service - Principal 7439 470,542.00 470,542.00 235,270.40 470,542.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 470,542.00 470,542.00 235,270.40 470,542.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (27,451.00) (27,451.00) 0.00 (27,666.00) 215.00 -0.8%

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 (27,451.00) (27,451.00) 0.00 (27,666.00) 215.00 -0.8%

TOTAL, EXPENDITURES 41,324,309.00 41,324,309.00 10,415,218.18 43,965,940.00 (2,641,631.00) -6.4%




19 64311 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 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%

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 207,000.00 207,000.00 100,000.00 251,000.00 (44,000.00) -21.3%

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

(b) TOTAL, INTERFUND TRANSFERS OUT 207,000.00 207,000.00 100,000.00 251,000.00 (44,000.00) -21.3%

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 0.00 0.00 0.00 0.0%

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

USES

Transfers of Funds from


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 (8,515,242.00) (8,515,242.00) (11,871.52) (8,916,885.00) (401,643.00) 4.7%

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

(e) TOTAL, CONTRIBUTIONS (8,515,242.00) (8,515,242.00) (11,871.52) (8,916,885.00) (401,643.00) 4.7%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (8,722,242.00) (8,722,242.00) (111,871.52) (9,167,885.00) (445,643.00) 5.1%



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

19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,577,467.00 1,577,467.00 0.00 1,686,251.00 108,784.00 6.9%

3) Other State Revenue 8300-8599 845,577.00 845,577.00 13,589.09 392,560.00 (453,017.00) -53.6%


5) TOTAL, REVENUES 5,860,687.00 5,860,687.00 1,146,072.41 5,533,195.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 5,049,264.00 5,049,264.00 1,012,590.93 5,459,088.00 (409,824.00) -8.1%

2) Classified Salaries 2000-2999 2,447,946.00 2,447,946.00 485,784.38 2,572,418.00 (124,472.00) -5.1%

3) Employee Benefits 3000-3999 2,166,400.58 2,166,400.58 380,770.99 2,077,401.00 88,999.58 4.1%

4) Books and Supplies 4000-4999 1,199,499.00 1,199,499.00 204,437.46 1,174,421.00 25,078.00 2.1%

5) Services and Other Operating Expenditures 5000-5999 3,670,449.00 3,670,449.00 532,785.64 3,878,079.00 (207,630.00) -5.7%

6) Capital Outlay 6000-6999 50,000.00 50,000.00 36,301.20 56,541.00 (6,541.00) -13.1%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 27,451.00 27,451.00 0.00 27,666.00 (215.00) -0.8%




FINANCING SOURCES AND USES (A5 - B9) (8,750,322.58) (8,750,322.58) (1,506,598.19) (9,712,419.00)



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%


a) Sources 8930-8979 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 8,515,242.00 8,515,242.00 11,871.52 8,916,885.00 401,643.00 4.7%

4) TOTAL, OTHER FINANCING SOURCES/USES 8,515,242.00 8,515,242.00 11,871.52 8,916,885.00




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (235,080.58) (235,080.58) (1,494,726.67) (795,534.00)



a) As of July 1 - Unaudited 9791 1,418,794.18 1,418,794.18 1,418,794.00 (0.18) 0.0%





2) Ending Balance, June 30 (E + F1e) 1,183,713.60 1,183,713.60 878,145.00


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 1,183,713.68 1,183,713.68 878,147.00

c) Committed



d) Assigned




Unassigned/Unappropriated Amount 9790 (0.08) (0.08) (2.00)




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


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


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


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


Fund (ERAF) 8045 0.00 0.00 0.00 0.00


(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00


Delinquent Taxes 8048 0.00 0.00 0.00 0.00


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

All Other LCFF


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



TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 816,393.00 816,393.00 0.00 816,261.00 (132.00) 0.0%

Special Education Discretionary Grants 8182 62,669.00 62,669.00 0.00 61,251.00 (1,418.00) -2.3%

Child Nutrition Programs 8220 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%


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


Low-Income and Neglected 3010 8290 486,155.00 486,155.00 0.00 627,558.00 141,403.00 29.1%


Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 109,437.00 109,437.00 0.00 108,671.00 (766.00) -0.7%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 26,503.00 26,503.00 0.00 13,372.00 (13,131.00) -49.5%


Student Program 4203 8290 41,289.00 41,289.00 0.00 30,437.00 (10,852.00) -26.3%


Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0%


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

5510 8290 6,320.00 6,320.00 0.00 0.00 (6,320.00) -100.0%

Vocational and Applied Technology Education 3500-3699 8290 28,701.00 28,701.00 0.00 28,701.00 0.00 0.0%

Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, FEDERAL REVENUE 1,577,467.00 1,577,467.00 0.00 1,686,251.00 108,784.00 6.9%

OTHER STATE REVENUE


ROC/P Entitlement

Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 0.00 0.00 0.00 0.00 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 0.00 0.0%

Lottery - Unrestricted and Instructional Materia 8560 143,070.00 143,070.00 13,589.09 173,303.00 30,233.00 21.1%



Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



School Based Coordination Program 7250 8590 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%

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

California Clean Energy Jobs Act 6230 8590 130,000.00 130,000.00 0.00 0.00 (130,000.00) -100.0%

Healthy Start 6240 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%


Prevention Grant 7391 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%


Implementation 7405 8590 355,543.00 355,543.00 0.00 0.00 (355,543.00) -100.0%

All Other State Revenue All Other 8590 216,964.00 216,964.00 0.00 219,257.00 2,293.00 1.1%

TOTAL, OTHER STATE REVENUE 845,577.00 845,577.00 13,589.09 392,560.00 (453,017.00) -53.6%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



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%



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%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




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


Interagency Services 8677 591,422.00 591,422.00 540.28 591,422.00 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 733,149.00 733,149.00 653,440.04 703,601.00 (29,548.00) -4.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%




From Districts or Charter Schools 6500 8791 2,113,072.00 2,113,072.00 478,503.00 2,159,361.00 46,289.00 2.2%

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%







TOTAL, REVENUES 5,860,687.00 5,860,687.00 1,146,072.41 5,533,195.00 (327,492.00) -5.6%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 3,994,411.00 3,994,411.00 787,786.52 4,211,632.00 (217,221.00) -5.4%

Certificated Pupil Support Salaries 1200 533,784.00 533,784.00 115,900.59 584,765.00 (50,981.00) -9.6%

Certificated Supervisors' and Administrators' Salaries 1300 125,088.00 125,088.00 30,712.66 124,528.00 560.00 0.4%

Other Certificated Salaries 1900 395,981.00 395,981.00 78,191.16 538,163.00 (142,182.00) -35.9%

TOTAL, CERTIFICATED SALARIES 5,049,264.00 5,049,264.00 1,012,590.93 5,459,088.00 (409,824.00) -8.1%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,467,917.00 1,467,917.00 239,384.39 1,469,148.00 (1,231.00) -0.1%

Classified Support Salaries 2200 703,133.00 703,133.00 199,893.52 832,473.00 (129,340.00) -18.4%

Classified Supervisors' and Administrators' Salaries 2300 68,500.00 68,500.00 9,869.31 61,054.00 7,446.00 10.9%

Clerical, Technical and Office Salaries 2400 88,633.00 88,633.00 21,159.33 91,549.00 (2,916.00) -3.3%


TOTAL, CLASSIFIED SALARIES 2,447,946.00 2,447,946.00 485,784.38 2,572,418.00 (124,472.00) -5.1%

EMPLOYEE BENEFITS

STRS 3101-3102 482,571.58 482,571.58 90,510.47 489,856.00 (7,284.42) -1.5%

PERS 3201-3202 212,698.00 212,698.00 45,461.34 288,420.00 (75,722.00) -35.6%


Health and Welfare Benefits 3401-3402 808,239.00 808,239.00 138,076.56 710,851.00 97,388.00 12.0%

Unemployment Insurance 3501-3502 14,357.00 14,357.00 746.15 4,071.00 10,286.00 71.6%

Workers' Compensation 3601-3602 305,542.00 305,542.00 58,098.51 307,177.00 (1,635.00) -0.5%

OPEB, Allocated 3701-3702 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 0.0%

TOTAL, EMPLOYEE BENEFITS 2,166,400.58 2,166,400.58 380,770.99 2,077,401.00 88,999.58 4.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 434,983.00 434,983.00 101,980.85 469,681.00 (34,698.00) -8.0%

Books and Other Reference Materials 4200 22,253.00 22,253.00 2,933.67 23,056.00 (803.00) -3.6%



Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,199,499.00 1,199,499.00 204,437.46 1,174,421.00 25,078.00 2.1%



Travel and Conferences 5200 91,937.00 91,937.00 28,526.44 88,524.00 3,413.00 3.7%

Dues and Memberships 5300 3,000.00 3,000.00 2,537.00 2,644.00 356.00 11.9%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 2,500.00 2,500.00 400.00 1,200.00 1,300.00 52.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 747,592.00 747,592.00 296,506.92 732,264.00 15,328.00 2.1%




Operating Expenditures 5800 2,824,320.00 2,824,320.00 204,815.28 3,053,447.00 (229,127.00) -8.1%

Communications 5900 1,100.00 1,100.00 0.00 0.00 1,100.00 100.0%


OPERATING EXPENDITURES 3,670,449.00 3,670,449.00 532,785.64 3,878,079.00 (207,630.00) -5.7%




19 64311 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%


Buildings and Improvements of Buildings 6200 50,000.00 50,000.00 0.00 38,801.00 11,199.00 22.4%



Equipment 6400 0.00 0.00 36,301.20 17,740.00 (17,740.00) New

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%



Tuition







Payments to JPAs 7143 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%


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%




To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service


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) 0.00 0.00 0.00 0.00 0.00 0.0%


Transfers of Indirect Costs 7310 27,451.00 27,451.00 0.00 27,666.00 (215.00) -0.8%


TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 27,451.00 27,451.00 0.00 27,666.00 (215.00) -0.8%

TOTAL, EXPENDITURES 14,611,009.58 14,611,009.58 2,652,670.60 15,245,614.00 (634,604.42) -4.3%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00








To: Cafeteria Fund 7616 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


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 8,515,242.00 8,515,242.00 11,871.52 8,916,885.00 401,643.00 4.7%


(e) TOTAL, CONTRIBUTIONS 8,515,242.00 8,515,242.00 11,871.52 8,916,885.00 401,643.00 4.7%


(a - b + c - d + e) 8,515,242.00 8,515,242.00 11,871.52 8,916,885.00 (401,643.00) 4.7%



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

19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 39,520,904.00 39,520,904.00 2,397,559.68 39,481,148.00 (39,756.00) -0.1%

2) Federal Revenue 8100-8299 1,577,467.00 1,577,467.00 0.00 1,686,251.00 108,784.00 6.9%

3) Other State Revenue 8300-8599 1,619,909.00 1,619,909.00 87,865.90 1,447,218.00 (172,691.00) -10.7%


5) TOTAL, REVENUES 57,758,145.00 57,758,145.00 8,838,812.96 58,251,513.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 25,746,244.00 25,746,244.00 5,406,161.50 27,757,463.00 (2,011,219.00) -7.8%

2) Classified Salaries 2000-2999 7,633,240.00 7,633,240.00 1,676,439.02 8,114,149.00 (480,909.00) -6.3%

3) Employee Benefits 3000-3999 9,743,678.58 9,743,678.58 2,213,314.62 9,854,328.00 (110,649.42) -1.1%

4) Books and Supplies 4000-4999 2,055,804.00 2,055,804.00 516,314.62 1,945,687.00 110,117.00 5.4%

5) Services and Other Operating Expenditures 5000-5999 10,221,164.00 10,221,164.00 2,965,908.78 10,964,623.00 (743,459.00) -7.3%

6) Capital Outlay 6000-6999 64,646.00 64,646.00 54,479.84 104,762.00 (40,116.00) -62.1%


Costs) 7400-7499 470,542.00 470,542.00 235,270.40 470,542.00 0.00 0.0%

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




FINANCING SOURCES AND USES (A5 - B9) 1,822,826.42 1,822,826.42 (4,229,075.82) (960,041.00)



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

b) Transfers Out 7600-7629 207,000.00 207,000.00 100,000.00 251,000.00 (44,000.00) -21.3%


a) Sources 8930-8979 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 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (207,000.00) (207,000.00) (100,000.00) (251,000.00)




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) 1,615,826.42 1,615,826.42 (4,329,075.82) (1,211,041.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 50,000.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 1,183,713.68 1,183,713.68 878,147.00

c) Committed



d) Assigned




Unassigned/Unappropriated Amount 9790 4,656,362.62 4,656,362.62 2,375,110.70




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 1,338,733.00 1,338,733.00 374,846.00 1,338,733.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 864,456.00 864,456.00 216,415.00 824,700.00 (39,756.00) -4.6%

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


Homeowners' Exemptions 8021 278,547.00 278,547.00 0.00 240,616.00 (37,931.00) -13.6%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%



Secured Roll Taxes 8041 35,469,751.00 35,469,751.00 0.00 35,469,751.00 0.00 0.0%

Unsecured Roll Taxes 8042 1,385,617.00 1,385,617.00 1,122,014.68 1,385,617.00 0.00 0.0%

Prior Years' Taxes 8043 183,798.00 183,798.00 646,230.38 183,796.00 (2.00) 0.0%



Fund (ERAF) 8045 1.00 1.00 0.00 0.00 (1.00) -100.0%


(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.0%


Delinquent Taxes 8048 1.00 1.00 37,935.29 37,935.00 37,934.00 #########


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 39,520,904.00 39,520,904.00 2,397,559.68 39,481,148.00 (39,756.00) -0.1%

LCFF Transfers

Unrestricted LCFF

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

All Other LCFF


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



TOTAL, LCFF SOURCES 39,520,904.00 39,520,904.00 2,397,559.68 39,481,148.00 (39,756.00) -0.1%

FEDERAL REVENUE


Special Education Entitlement 8181 816,393.00 816,393.00 0.00 816,261.00 (132.00) 0.0%

Special Education Discretionary Grants 8182 62,669.00 62,669.00 0.00 61,251.00 (1,418.00) -2.3%


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 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


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


Low-Income and Neglected 3010 8290 486,155.00 486,155.00 0.00 627,558.00 141,403.00 29.1%


Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 109,437.00 109,437.00 0.00 108,671.00 (766.00) -0.7%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 26,503.00 26,503.00 0.00 13,372.00 (13,131.00) -49.5%


Student Program 4203 8290 41,289.00 41,289.00 0.00 30,437.00 (10,852.00) -26.3%


Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0%


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

5510 8290 6,320.00 6,320.00 0.00 0.00 (6,320.00) -100.0%

Vocational and Applied Technology Education 3500-3699 8290 28,701.00 28,701.00 0.00 28,701.00 0.00 0.0%



TOTAL, FEDERAL REVENUE 1,577,467.00 1,577,467.00 0.00 1,686,251.00 108,784.00 6.9%

OTHER STATE REVENUE


ROC/P Entitlement

Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 173,048.00 173,048.00 0.00 438,043.00 264,995.00 153.1%

Lottery - Unrestricted and Instructional Materia 8560 744,354.00 744,354.00 28,928.42 789,918.00 45,564.00 6.1%






School Based Coordination Program 7250 8590 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%

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

California Clean Energy Jobs Act 6230 8590 130,000.00 130,000.00 0.00 0.00 (130,000.00) -100.0%

Healthy Start 6240 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%


Prevention Grant 7391 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%


Implementation 7405 8590 355,543.00 355,543.00 0.00 0.00 (355,543.00) -100.0%

All Other State Revenue All Other 8590 216,964.00 216,964.00 58,937.48 219,257.00 2,293.00 1.1%

TOTAL, OTHER STATE REVENUE 1,619,909.00 1,619,909.00 87,865.90 1,447,218.00 (172,691.00) -10.7%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



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%




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%




Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 10,552,513.00 10,552,513.00 5,113,141.80 10,552,513.00 0.00 0.0%

Interest 8660 230,000.00 230,000.00 5,700.15 230,000.00 0.00 0.0%


Fees and Contracts


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


Interagency Services 8677 591,422.00 591,422.00 540.28 591,422.00 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 1,552,858.00 1,552,858.00 755,502.15 2,103,600.00 550,742.00 35.5%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%




From Districts or Charter Schools 6500 8791 2,113,072.00 2,113,072.00 478,503.00 2,159,361.00 46,289.00 2.2%


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%







TOTAL, REVENUES 57,758,145.00 57,758,145.00 8,838,812.96 58,251,513.00 493,368.00 0.9%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Certificated Teachers' Salaries 1100 20,825,875.00 20,825,875.00 4,337,032.50 22,636,280.00 (1,810,405.00) -8.7%

Certificated Pupil Support Salaries 1200 1,739,233.00 1,739,233.00 344,567.05 1,816,297.00 (77,064.00) -4.4%

Certificated Supervisors' and Administrators' Salaries 1300 2,312,590.00 2,312,590.00 570,327.05 2,265,252.00 47,338.00 2.0%

Other Certificated Salaries 1900 868,546.00 868,546.00 154,234.90 1,039,634.00 (171,088.00) -19.7%

TOTAL, CERTIFICATED SALARIES 25,746,244.00 25,746,244.00 5,406,161.50 27,757,463.00 (2,011,219.00) -7.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,543,085.00 1,543,085.00 254,413.71 1,553,064.00 (9,979.00) -0.6%

Classified Support Salaries 2200 2,901,669.00 2,901,669.00 726,458.70 3,020,071.00 (118,402.00) -4.1%

Classified Supervisors' and Administrators' Salaries 2300 293,191.00 293,191.00 77,452.35 533,862.00 (240,671.00) -82.1%

Clerical, Technical and Office Salaries 2400 2,043,351.00 2,043,351.00 505,206.82 2,188,476.00 (145,125.00) -7.1%


TOTAL, CLASSIFIED SALARIES 7,633,240.00 7,633,240.00 1,676,439.02 8,114,149.00 (480,909.00) -6.3%

EMPLOYEE BENEFITS

STRS 3101-3102 2,339,949.58 2,339,949.58 478,735.02 2,477,996.00 (138,046.42) -5.9%

PERS 3201-3202 714,903.00 714,903.00 175,704.26 896,595.00 (181,692.00) -25.4%

OASDI/Medicare/Alternative 3301-3302 1,336,996.00 1,336,996.00 203,603.14 998,522.00 338,474.00 25.3%

Health and Welfare Benefits 3401-3402 3,126,262.00 3,126,262.00 605,417.47 3,194,780.00 (68,518.00) -2.2%

Unemployment Insurance 3501-3502 106,614.00 106,614.00 4,691.39 18,044.00 88,570.00 83.1%

Workers' Compensation 3601-3602 1,351,130.00 1,351,130.00 273,913.19 1,366,971.00 (15,841.00) -1.2%

OPEB, Allocated 3701-3702 263,000.00 263,000.00 142,442.57 384,809.00 (121,809.00) -46.3%


Other Employee Benefits 3901-3902 504,824.00 504,824.00 328,807.58 516,611.00 (11,787.00) -2.3%

TOTAL, EMPLOYEE BENEFITS 9,743,678.58 9,743,678.58 2,213,314.62 9,854,328.00 (110,649.42) -1.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 453,595.00 453,595.00 87,125.32 486,785.00 (33,190.00) -7.3%

Books and Other Reference Materials 4200 37,226.00 37,226.00 6,634.63 30,186.00 7,040.00 18.9%

Materials and Supplies 4300 1,280,039.00 1,280,039.00 234,951.58 980,976.00 299,063.00 23.4%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,055,804.00 2,055,804.00 516,314.62 1,945,687.00 110,117.00 5.4%



Travel and Conferences 5200 159,431.00 159,431.00 44,244.31 182,901.00 (23,470.00) -14.7%

Dues and Memberships 5300 38,294.00 38,294.00 20,304.90 36,158.00 2,136.00 5.6%

Insurance 5400-5450 375,730.00 375,730.00 127,404.00 254,807.00 120,923.00 32.2%

Operations and Housekeeping Services 5500 2,000,835.00 2,000,835.00 867,585.27 2,100,636.00 (99,801.00) -5.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,148,873.00 1,148,873.00 412,858.22 1,133,545.00 15,328.00 1.3%




Operating Expenditures 5800 6,403,301.00 6,403,301.00 1,469,002.88 7,162,976.00 (759,675.00) -11.9%

Communications 5900 94,700.00 94,700.00 24,509.20 93,600.00 1,100.00 1.2%


OPERATING EXPENDITURES 10,221,164.00 10,221,164.00 2,965,908.78 10,964,623.00 (743,459.00) -7.3%




19 64311 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%


Buildings and Improvements of Buildings 6200 50,000.00 50,000.00 0.00 38,801.00 11,199.00 22.4%



Equipment 6400 0.00 0.00 44,760.29 30,465.00 (30,465.00) New

Equipment Replacement 6500 14,646.00 14,646.00 9,719.55 35,496.00 (20,850.00) -142.4%



Tuition







Payments to JPAs 7143 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%




To JPAs 6500 7223 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


Other Debt Service - Principal 7439 470,542.00 470,542.00 235,270.40 470,542.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 470,542.00 470,542.00 235,270.40 470,542.00 0.00 0.0%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00


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

TOTAL, EXPENDITURES 55,935,318.58 55,935,318.58 13,067,888.78 59,211,554.00 (3,276,235.42) -5.9%




19 64311 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%








To: Cafeteria Fund 7616 207,000.00 207,000.00 100,000.00 251,000.00 (44,000.00) -21.3%


(b) TOTAL, INTERFUND TRANSFERS OUT 207,000.00 207,000.00 100,000.00 251,000.00 (44,000.00) -21.3%

OTHER SOURCES/USES

SOURCES


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 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 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%


(a - b + c - d + e) (207,000.00) (207,000.00) (100,000.00) (251,000.00) 44,000.00 21.3%


First InterimGeneral Fund

Exhibit: Restricted Balance Detail19 64311 0000000

Form 01I


2014-15Resource Description Projected Year Totals

3010 NCLB: Title I, Part A, Basic Grants Low-Inco 3.003550 Carl D. Perkins Career and Technical Educa 1,891.006300 Lottery: Instructional Materials 70,643.008150 Ongoing & Major Maintenance Account (RMA 799,856.009010 Other Restricted Local 5,754.00

Total, Restricted Balance 878,147.00


2014-15 First InterimAdult Education Fund

Revenues, Expenditures, and Changes in Fund Balance19 64311 0000000

Form 11I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-b (Rev 06/10/2014) Page 1 Printed: 11/20/2014 8:05 AM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

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

4) Other Local Revenue 8600-8799 0.00 0.00 0.00 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 0.00 0.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 0.00 0.00 0.00 0.00 0.00 0.0%

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

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


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.00 0.00

D. OTHER FINANCING SOURCES/USES 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%

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

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




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 0.00 0.00 0.00

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 482.17 482.17 482.00 (0.17) 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 482.17 482.17 482.00


e) Adjusted Beginning Balance (F1c + F1d) 482.17 482.17 482.00

2) Ending Balance, June 30 (E + F1e) 482.17 482.17 482.00

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 0.00 0.00 0.00

c) Committed


Other Committments 9760 0.00 0.00 0.00 d) Assigned




Unassigned/Unappropriated Amount 9790 482.17 482.17 0.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

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


TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


No Child Left Behind 3105, 3200, 4045 8290 0.00 0.00 0.00 0.00 0.00 0.0%

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




OTHER STATE REVENUE


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

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

All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales



Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Fees and Contracts



Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.00 0.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Teachers' Salaries 1100 0.00 0.00 0.00 0.00 0.00 0.0%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.00 0.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0%

Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)



Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.00 0.00 0.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


Tuition




Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service







TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Other Sources

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


Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0%



(c) TOTAL, SOURCES 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 0.0%


(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 0.00 0.0%



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


First InterimAdult Education Fund


Form 11I


2014/15Resource Description Projected Year Totals

Total, Restricted Balance 0.00


2014-15 First InterimCafeteria Special Revenue Fund


Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 100,000.00 100,000.00 0.00 100,000.00 0.00 0.0%

3) Other State Revenue 8300-8599 20,000.00 20,000.00 0.00 20,000.00 0.00 0.0%

4) Other Local Revenue 8600-8799 550,500.00 550,500.00 146,940.31 550,500.00 0.00 0.0%

5) TOTAL, REVENUES 670,500.00 670,500.00 146,940.31 670,500.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 313,248.00 313,248.00 66,571.09 370,266.00 (57,018.00) -18.2%

3) Employee Benefits 3000-3999 124,683.00 124,683.00 23,299.53 156,051.00 (31,368.00) -25.2%


5) Services and Other Operating Expenditures 5000-5999 73,000.00 73,000.00 13,502.20 74,443.00 (1,443.00) -2.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

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


9) TOTAL, EXPENDITURES 889,931.00 889,931.00 248,219.31 947,722.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (219,431.00) (219,431.00) (101,279.00) (277,222.00)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 207,000.00 207,000.00 100,000.00 251,000.00 44,000.00 21.3%

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 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 207,000.00 207,000.00 100,000.00 251,000.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (12,431.00) (12,431.00) (1,279.00) (26,222.00)


a) As of July 1 - Unaudited 9791 77,922.37 77,922.37 77,922.00 (0.37) 0.0%


c) As of July 1 - Audited (F1a + F1b) 77,922.37 77,922.37 77,922.00


e) Adjusted Beginning Balance (F1c + F1d) 77,922.37 77,922.37 77,922.00

2) Ending Balance, June 30 (E + F1e) 65,491.37 65,491.37 51,700.00


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 44,557.47 44,557.47 30,766.00

c) Committed



Other Assignments 9780 0.00 0.00 20,934.00



Unassigned/Unappropriated Amount 9790 20,933.90 20,933.90 0.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 100,000.00 100,000.00 0.00 100,000.00 0.00 0.0%

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

TOTAL, FEDERAL REVENUE 100,000.00 100,000.00 0.00 100,000.00 0.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 20,000.00 20,000.00 0.00 20,000.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 20,000.00 20,000.00 0.00 20,000.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales


Food Service Sales 8634 535,000.00 535,000.00 146,812.85 535,000.00 0.00 0.0%


Interest 8660 100.00 100.00 (0.15) 100.00 0.00 0.0%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 15,400.00 15,400.00 127.61 15,400.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 550,500.00 550,500.00 146,940.31 550,500.00 0.00 0.0%

TOTAL, REVENUES 670,500.00 670,500.00 146,940.31 670,500.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00 0.00 0.00 0.0%



CLASSIFIED SALARIES

Classified Support Salaries 2200 209,728.00 209,728.00 45,131.35 242,051.00 (32,323.00) -15.4%

Classified Supervisors' and Administrators' Salaries 2300 90,520.00 90,520.00 21,439.74 85,759.00 4,761.00 5.3%

Clerical, Technical and Office Salaries 2400 13,000.00 13,000.00 0.00 42,456.00 (29,456.00) -226.6%


TOTAL, CLASSIFIED SALARIES 313,248.00 313,248.00 66,571.09 370,266.00 (57,018.00) -18.2%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 31,715.00 31,715.00 6,746.10 43,689.00 (11,974.00) -37.8%

OASDI/Medicare/Alternative 3301-3302 21,777.00 21,777.00 5,159.30 32,974.00 (11,197.00) -51.4%

Health and Welfare Benefits 3401-3402 59,000.00 59,000.00 8,788.99 62,936.00 (3,936.00) -6.7%

Unemployment Insurance 3501-3502 157.00 157.00 36.36 213.00 (56.00) -35.7%

Workers' Compensation 3601-3602 12,034.00 12,034.00 2,568.78 16,239.00 (4,205.00) -34.9%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 124,683.00 124,683.00 23,299.53 156,051.00 (31,368.00) -25.2%

BOOKS AND SUPPLIES


Materials and Supplies 4300 11,000.00 11,000.00 18,516.03 33,192.00 (22,192.00) -201.7%

Noncapitalized Equipment 4400 41,500.00 41,500.00 2,142.58 3,490.00 38,010.00 91.6%

Food 4700 326,500.00 326,500.00 124,187.88 310,280.00 16,220.00 5.0%





Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)



Travel and Conferences 5200 1,000.00 1,000.00 182.66 297.00 703.00 70.3%

Dues and Memberships 5300 500.00 500.00 0.00 0.00 500.00 100.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 20,000.00 20,000.00 5,073.59 20,000.00 0.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 51,500.00 51,500.00 8,245.95 54,146.00 (2,646.00) -5.1%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 73,000.00 73,000.00 13,502.20 74,443.00 (1,443.00) -2.0%

CAPITAL OUTLAY


Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service







TOTAL, EXPENDITURES 889,931.00 889,931.00 248,219.31 947,722.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8916 207,000.00 207,000.00 100,000.00 251,000.00 44,000.00 21.3%


(a) TOTAL, INTERFUND TRANSFERS IN 207,000.00 207,000.00 100,000.00 251,000.00 44,000.00 21.3%




OTHER SOURCES/USES

SOURCES

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




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 207,000.00 207,000.00 100,000.00 251,000.00


First InterimCafeteria Special Revenue FundExhibit: Restricted Balance Detail

19 64311 0000000Form 13I



5310 Child Nutrition: School Programs (e.g., School Lunch, School 30,766.00



2014-15 First InterimSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 87,000.00 87,000.00 (19.51) 87,000.00 0.00 0.0%

5) TOTAL, REVENUES 87,000.00 87,000.00 (19.51) 87,000.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

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

Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 87,000.00 87,000.00 (19.51) 87,000.00


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 0.00 0.00 0.00 0.00 0.00 0.0%





Form 17I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 87,000.00 87,000.00 (19.51) 87,000.00









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 0.00 0.00 0.00 c) Committed





Reserve for Economic Uncertainties 9789 0.00 0.00 10,141,108.00

Unassigned/Unappropriated Amount 9790 10,141,108.10 10,141,108.10 0.00




Form 17I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

OTHER LOCAL REVENUE

Sales


Interest 8660 87,000.00 87,000.00 (19.51) 87,000.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 87,000.00 87,000.00 (19.51) 87,000.00 0.00 0.0%

TOTAL, REVENUES 87,000.00 87,000.00 (19.51) 87,000.00

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0%





OTHER SOURCES/USES

SOURCES

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





First InterimSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17I





2014-15 First InterimBuilding Fund


Form 21I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-d (Rev 05/13/2014) Page 1 Printed: 11/20/2014 8:08 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 220,000.00 220,000.00 2,992.20 220,000.00 0.00 0.0%

5) TOTAL, REVENUES 220,000.00 220,000.00 2,992.20 220,000.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 200,000.00 200,000.00 16,510.74 132,496.00 67,504.00 33.8%

3) Employee Benefits 3000-3999 67,742.00 67,592.00 5,232.68 51,873.00 15,719.00 23.3%


5) Services and Other Operating Expenditures 5000-5999 903,797.00 903,797.00 739,478.33 2,341,067.00 (1,437,270.00) -159.0%

6) Capital Outlay 6000-6999 9,393,110.00 33,694,576.00 2,798,735.59 33,372,955.00 321,621.00 1.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (10,368,164.00) (34,665,965.00) (3,558,810.48) (35,685,934.00)


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 0.00 0.00 0.00 0.00 0.00 0.0%





Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) (10,368,164.00) (34,665,965.00) (3,558,810.48) (35,685,934.00)


a) As of July 1 - Unaudited 9791 84,444,822.95 84,444,822.95 84,444,823.00 0.05 0.0%







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) Legally Restricted Balance 9740 0.00 0.00 0.00

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 48,758,889.00 e) Unassigned/Unappropriated






Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other





OTHER LOCAL REVENUE



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%




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%



Penalties and Interest from Delinquent

Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales



Interest 8660 220,000.00 220,000.00 (191.27) 220,000.00 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 3,183.47 0.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 220,000.00 220,000.00 2,992.20 220,000.00 0.00 0.0%

TOTAL, REVENUES 220,000.00 220,000.00 2,992.20 220,000.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 100,000.00 100,000.00 680.64 69,176.00 30,824.00 30.8%

Clerical, Technical and Office Salaries 2400 100,000.00 100,000.00 15,830.10 63,320.00 36,680.00 36.7%


TOTAL, CLASSIFIED SALARIES 200,000.00 200,000.00 16,510.74 132,496.00 67,504.00 33.8%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 23,542.00 23,542.00 1,943.48 15,596.00 7,946.00 33.8%


Health and Welfare Benefits 3401-3402 21,000.00 21,000.00 1,377.52 21,000.00 0.00 0.0%


Workers' Compensation 3601-3602 7,800.00 7,650.00 636.45 5,068.00 2,582.00 33.8%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 67,742.00 67,592.00 5,232.68 51,873.00 15,719.00 23.3%

BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,000.00 2,000.00 570.86 4,243.00 (2,243.00) -112.2%



Professional/Consulting Services and Operating Expenditures 5800 882,697.00 882,697.00 738,887.47 2,336,809.00 (1,454,112.00) -164.7%

Communications 5900 18,500.00 18,500.00 0.00 0.00 18,500.00 100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 903,797.00 903,797.00 739,478.33 2,341,067.00 (1,437,270.00) -159.0%




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 480,000.00 485,000.00 0.00 0.00 485,000.00 100.0%


Buildings and Improvements of Buildings 6200 8,913,110.00 33,199,576.00 2,792,406.85 33,368,181.00 (168,605.00) -0.5%

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 0.00 10,000.00 6,328.74 4,774.00 5,226.00 52.3%


TOTAL, CAPITAL OUTLAY 9,393,110.00 33,694,576.00 2,798,735.59 33,372,955.00 321,621.00 1.0%


Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0%




TOTAL, EXPENDITURES 10,588,164.00 34,885,965.00 3,561,802.68 35,905,934.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0%



Other Sources

County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0%







(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






First InterimBuilding Fund


Form 21I





2014-15 First InterimCapital Facilities Fund


Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 406,000.00 406,000.00 (3.07) 406,000.00 0.00 0.0%

5) TOTAL, REVENUES 406,000.00 406,000.00 (3.07) 406,000.00

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 15,000.00 15,000.00 0.00 15,000.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 15,000.00 15,000.00 0.00 15,000.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 391,000.00 391,000.00 (3.07) 391,000.00


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 0.00 0.00 0.00 0.00 0.00 0.0%





Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 391,000.00 391,000.00 (3.07) 391,000.00









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) Legally Restricted Balance 9740 0.00 0.00 0.00

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 2,864,783.00 e) Unassigned/Unappropriated






Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other





OTHER LOCAL REVENUE



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%




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%



Penalties and Interest from Delinquent

Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales


Interest 8660 6,000.00 6,000.00 (3.07) 6,000.00 0.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 400,000.00 400,000.00 0.00 400,000.00 0.00 0.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 406,000.00 406,000.00 (3.07) 406,000.00 0.00 0.0%

TOTAL, REVENUES 406,000.00 406,000.00 (3.07) 406,000.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)




CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0%








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 15,000.00 15,000.00 0.00 15,000.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 15,000.00 15,000.00 0.00 15,000.00 0.00 0.0%




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 15,000.00 15,000.00 0.00 15,000.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

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






First InterimCapital Facilities Fund


Form 25I





2014-15 First InterimCounty School Facilities Fund


Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 4,500.00 4,500.00 (1.16) 1,632.00 (2,868.00) -63.7%

5) TOTAL, REVENUES 4,500.00 4,500.00 (1.16) 1,632.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 500,000.00 500,000.00 0.00 500,000.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 500,000.00 500,000.00 0.00 500,000.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (495,500.00) (495,500.00) (1.16) (498,368.00)


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 0.00 0.00 0.00 0.00 0.00 0.0%





Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) (495,500.00) (495,500.00) (1.16) (498,368.00)






e) Adjusted Beginning Balance (F1c + F1d) 535,597.10 535,597.10 535,597.00

2) Ending Balance, June 30 (E + F1e) 40,097.10 40,097.10 37,229.00


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) Legally Restricted Balance 9740 38,342.69 38,342.69 35,475.00

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 1,754.00 e) Unassigned/Unappropriated


Unassigned/Unappropriated Amount 9790 1,754.41 1,754.41 0.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0%




OTHER LOCAL REVENUE

Sales



Interest 8660 4,500.00 4,500.00 (1.16) 1,632.00 (2,868.00) -63.7%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 4,500.00 4,500.00 (1.16) 1,632.00 (2,868.00) -63.7%

TOTAL, REVENUES 4,500.00 4,500.00 (1.16) 1,632.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%






Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 500,000.00 500,000.00 0.00 500,000.00 0.00 0.0%


Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 500,000.00 500,000.00 0.00 500,000.00 0.00 0.0%


Other Transfers Out




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 500,000.00 500,000.00 0.00 500,000.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund

From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0%








OTHER SOURCES/USES

SOURCES

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






First InterimCounty School Facilities Fund


Form 35I



7710 State School Facilities Projects 35,475.00



2014-15 First InterimRetiree Benefit Fund

Revenues, Expenses and Changes in Net Position19 64311 0000000

Form 71I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-e (Rev 05/22/2014) Page 1 Printed: 11/20/2014 8:09 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 250.00 250.00 (0.04) 250.00 0.00 0.0%

5) TOTAL, REVENUES 250.00 250.00 (0.04) 250.00

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENSES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 250.00 250.00 (0.04) 250.00

D. OTHER FINANCING SOURCES/USES 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 0.00 0.00 0.00 0.00 0.00 0.0%





Form 71I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 250.00 250.00 (0.04) 250.00

F. NET POSITION 1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 20,128.26 20,128.26 20,128.00

2) Ending Net Position, June 30 (E + F1e) 20,378.26 20,378.26 20,378.00

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 20,378.26 20,378.26 20,378.00




Form 71I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER LOCAL REVENUE

Interest 8660 250.00 250.00 (0.04) 250.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 250.00 250.00 (0.04) 250.00 0.00 0.0%

TOTAL, REVENUES 250.00 250.00 (0.04) 250.00

SERVICES AND OTHER OPERATING EXPENSES



TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EXPENSES 0.00 0.00 0.00 0.00

INTERFUND TRANSFERS




OTHER SOURCES/USES

SOURCES

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




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


First InterimRetiree Benefit Fund

Exhibit: Restricted Net Position Detail19 64311 0000000

Form 71I



Total, Restricted Net Position 0.00


2014-15 First InterimAVERAGE DAILY ATTENDANCE 19 64311 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 11/20/2014 8:10 AM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

A. DISTRICT 1. Total District Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 4,124.08 4,124.08 4,047.00 4,123.50 (0.58) 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA per EC 42238.05(b) Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 4,124.08 4,124.08 4,047.00 4,123.50 (0.58) 0% 5. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year-NPS/LC 0.00 0.00 0.00 0.00 0.00 0% 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% f. Total, District Funded County Program ADA (Sum of Lines A5a through A5e) 0.00 0.00 0.00 0.00 0.00 0% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5f) 4,124.08 4,124.08 4,047.00 4,123.50 (0.58) 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

B. COUNTY OFFICE OF EDUCATION 1. County Program ADA a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0% b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0% e. Total, County Program ADA (Sum of Lines B1a through B1d) 0.00 0.00 0.00 0.00 0.00 0% 2. District Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% 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% f. Total, District Funded County Program ADA (Sum of Lines B2a through B2e) 0.00 0.00 0.00 0.00 0.00 0% 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1e and B2f) 0.00 0.00 0.00 0.00 0.00 0% 4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section 1. Total Charter School Regular ADA per EC 42238.05(b) 0.00 0.00 0.00 0.00 0.00 0% 2. Charter School County Program ADA a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0% b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% d. Probation Referred, on Probation or Parole, or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0% e. Total, Charter School County Program ADA (Sum of Lines C2a through C2d) 0.00 0.00 0.00 0.00 0.00 0% 3. Charter School Funded County Program ADA a. County Community Schools per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year-NPS/LC 0.00 0.00 0.00 0.00 0.00 0% 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% 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% 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2e, and C3f) 0.00 0.00 0.00 0.00 0.00 0%



Multiyear ProjectionsUnrestricted

19 64311 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: mypi (Rev 02/25/2014) Page 1 Printed: 11/11/2014 1:28 PM

DescriptionObjectCodes


(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(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 39,481,148.00 4.42% 41,226,618.00 4.47% 43,070,324.00 2. Federal Revenues 8100-8299 0.00 0.00% 0.00% 3. Other State Revenues 8300-8599 1,054,658.00 -27.04% $769,472 -1.16% $760,583 4. Other Local Revenues 8600-8799 12,182,512.00 0.00% 12,182,512.00 -2.36% $11,895,012 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 (8,916,885.00) -5.21% ($8,452,649) 15.69% (9,778,535.00)

6. Total (Sum lines A1 thru A5c) 43,801,433.00 4.39% 45,725,953.00 0.48% 45,947,384.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 22,298,375.00 23,120,654.00

b. Step & Column Adjustment 246,626.00 249,092.00

c. Cost-of-Living Adjustment

d. Other Adjustments 575,653.00 503,482.00

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 22,298,375.00 3.69% 23,120,654.00 3.25% 23,873,228.00

2. Classified Salaries

a. Base Salaries 5,541,731.00 5,604,669.00




e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 5,541,731.00 1.14% 5,604,669.00 1.04% 5,662,877.00

3. Employee Benefits 3000-3999 7,776,927.00 9.02% $8,478,044 8.12% $9,166,768

4. Books and Supplies 4000-4999 771,266.00 0.00% 771,266.00 0.00% 771,266.00

5. Services and Other Operating Expenditures 5000-5999 7,086,544.00 0.00% 7,086,544.00 0.00% 7,086,544.00

6. Capital Outlay 6000-6999 48,221.00 0.00% 48,221.00 0.00% 48,221.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 470,542.00 0.00% 470,542.00 0.00% 470,542.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (27,666.00) 0.00% (27,666.00) 0.00% (27,666.00) 9. Other Financing Uses a. Transfers Out 7600-7629 251,000.00 0.00% 251,000.00 0.00% 251,000.00

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

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 44,216,940.00 3.59% 45,803,274.00 3.27% 47,302,780.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (415,507.00) (77,321.00) (1,355,396.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 2,840,619.70 2,425,112.70 2,347,791.70

2. Ending Fund Balance (Sum lines C and D1) 2,425,112.70 2,347,791.70 992,395.70

3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 50,000.00 50,000.00 50,000.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 0.00 e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 0.00

2. Unassigned/Unappropriated 9790 2,375,112.70 2,297,791.70 942,395.70

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 2,425,112.70 2,347,791.70 992,395.70



Multiyear ProjectionsUnrestricted

19 64311 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(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 0.00 0.00

c. Unassigned/Unappropriated 9790 2,375,112.70 2,297,791.70 942,395.70

(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 0.00 10,191,813.54 10,242,772.61

c. Unassigned/Unappropriated 9790 10,141,108.00

3. Total Available Reserves (Sum lines E1a thru E2c) 12,516,220.70 12,489,605.24 11,185,168.31

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.Explanation required for expenditure adjustments projected on lines B1d, B2d, and B10.



Multiyear ProjectionsRestricted

19 64311 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00% 2. Federal Revenues 8100-8299 1,686,251.00 0.00% 1,686,251.00 0.00% 1,686,251.00 3. Other State Revenues 8300-8599 392,560.00 0.00% 392,560.00 0.00% 392,560.00 4. Other Local Revenues 8600-8799 3,454,384.00 0.00% 3,454,384.00 0.00% 3,454,384.00 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 8,916,885.00 -5.21% 8,452,649.00 15.69% 9,778,535.00

6. Total (Sum lines A1 thru A5c) 14,450,080.00 -3.21% 13,985,844.00 9.48% 15,311,730.00



a. Base Salaries 5,459,088.00 5,645,288.00






a. Base Salaries 2,572,418.00 2,613,250.00





3. Employee Benefits 3000-3999 2,077,401.00 7.63% 2,235,814.00 9.17% $2,440,931

4. Books and Supplies 4000-4999 1,174,421.00 -18.28% 959,712.00 0.00% 959,712.00

5. Services and Other Operating Expenditures 5000-5999 3,878,079.00 -14.24% 3,325,718.00 0.00% 3,325,718.00

6. Capital Outlay 6000-6999 56,541.00 0.00% 56,541.00 0.00% 56,541.00

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

8. Other Outgo - Transfers of Indirect Costs 7300-7399 27,666.00 0.00% 27,666.00 0.00% 27,666.00 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00%

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

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 15,245,614.00 -2.50% 14,863,989.00 3.01% 15,311,730.00


(Line A6 minus line B11) (795,534.00) (878,145.00) 0.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 1,673,679.00 878,145.00 0.00

2. Ending Fund Balance (Sum lines C and D1) 878,145.00 0.00 0.00 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 0.00

b. Restricted 9740 878,147.00 c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 (2.00) 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 878,145.00 0.00 0.00



Multiyear ProjectionsRestricted

19 64311 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

E. AVAILABLE RESERVES

1. General Fund a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

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.Explanation required for expenditure adjustments projected on lines B1d, B2d, and B10.



Multiyear ProjectionsUnrestricted/Restricted

19 64311 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(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 39,481,148.00 4.42% 41,226,618.00 4.47% 43,070,324.00 2. Federal Revenues 8100-8299 1,686,251.00 0.00% 1,686,251.00 0.00% 1,686,251.00 3. Other State Revenues 8300-8599 1,447,218.00 -19.71% 1,162,032.00 -0.76% 1,153,143.00 4. Other Local Revenues 8600-8799 15,636,896.00 0.00% 15,636,896.00 -1.84% 15,349,396.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 58,251,513.00 2.51% 59,711,797.00 2.59% 61,259,114.00



a. Base Salaries 27,757,463.00 28,765,942.00


c. Cost-of-Living Adjustment 0.00 0.00




a. Base Salaries 8,114,149.00 8,217,919.00


c. Cost-of-Living Adjustment 0.00 0.00



3. Employee Benefits 3000-3999 9,854,328.00 8.72% 10,713,858.00 8.34% 11,607,699.00

4. Books and Supplies 4000-4999 1,945,687.00 -11.04% 1,730,978.00 0.00% 1,730,978.00

5. Services and Other Operating Expenditures 5000-5999 10,964,623.00 -5.04% 10,412,262.00 0.00% 10,412,262.00

6. Capital Outlay 6000-6999 104,762.00 0.00% 104,762.00 0.00% 104,762.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 470,542.00 0.00% 470,542.00 0.00% 470,542.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.00 9. Other Financing Uses a. Transfers Out 7600-7629 251,000.00 0.00% 251,000.00 0.00% 251,000.00

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

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 59,462,554.00 2.03% 60,667,263.00 3.21% 62,614,510.00


(Line A6 minus line B11) (1,211,041.00) (955,466.00) (1,355,396.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 4,514,298.70 3,303,257.70 2,347,791.70 2. Ending Fund Balance (Sum lines C and D1) 3,303,257.70 2,347,791.70 992,395.70 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 50,000.00 50,000.00 50,000.00

b. Restricted 9740 878,147.00 0.00 0.00

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 0.00 0.00 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

2. Unassigned/Unappropriated 9790 2,375,110.70 2,297,791.70 942,395.70 f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 3,303,257.70 2,347,791.70 992,395.70



Multiyear ProjectionsUnrestricted/Restricted

19 64311 0000000Form MYPI




(Form 01I)(A)

%Change

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

2015-16Projection

(C)

%Change

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

2016-17Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)

1. General Fund 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 2,375,112.70 2,297,791.70 942,395.70

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (2.00) 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 10,191,813.54 10,242,772.61

c. Unassigned/Unappropriated 9790 10,141,108.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2b) 12,516,218.70 12,489,605.24 11,185,168.31

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 21.05% 20.59% 17.86%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions Response

For districts that serve as the administrative unit (AU) of a required

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members?

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

education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00

2. District ADA ADA ADA

Used to determine the reserve standard percentage level on line F3d must be entered must be entered

(Col. A: Form AI, Estimated P-2 ADA column, lines A4, C1, and C2e; enter projections) 0.00

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 59,462,554.00 60,667,263.00 62,614,510.00

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 59,462,554.00 60,667,263.00 62,614,510.00

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 10 for calculation details) 5% 5% 5%

e. Reserve Standard - By Percent (Line F3c times F3d) 2,973,127.70 3,033,363.15 3,130,725.50

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 10 for calculation details) 64,000.00 64,000.00 64,000.00

g. Reserve Standard (Greater of Line F3e or F3f) 2,973,127.70 3,033,363.15 3,130,725.50

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


First InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-1519 64311 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev 05/21/2014) Page 1 of 3 Printed: 11/20/2014 8:14 AM

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

Signed: Date:District Superintendent or Designee

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

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

Meeting Date: November 25, 2014 Signed:President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

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

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

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

Contact person for additional information on the interim report:

Name: Mark Keriakous Telephone: (310) 551-5100 x2201

Title: Director of Fiscal Services E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Reviewform (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification,and should be carefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years hasnot changed by more than two percent since budget adoption. X




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since budgetadoption.

X

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

4 Local Control FundingFormula (LCFF)

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

5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since budget adoption.

X

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since budget adoption.

X

7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the DeferredMaintenance program under the Local Control Funding Formula. Thissection has been inactivated.

7b Ongoing and MajorMaintenance Account

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

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

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

X

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

audits, litigation, state compliance reviews) occurred since budgetadoption that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures funded with one-timerevenues that have changed since budget adoption by more than fivepercent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel taxes, forestreserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since budget adoption by more than $20,000 and more than5% for any of the current or two subsequent fiscal years?

X




Form CI


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 current or two subsequentfiscal years increased over prior year's (2013-14) annualpayment?

X

• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

X

S7a Postemployment BenefitsOther than Pensions

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

• If yes, have there been changes since budget adoption in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the district operate any self-insurance programs (e.g., workers'compensation)? X

• If yes, have there been changes since budget adoption in self-insurance liabilities? n/a

S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations stillunsettled for:• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X• Management/supervisor/confidential? (Section S8C, Line 1b) n/a

S8 Labor Agreement BudgetRevisions

For negotiations settled since budget adoption, per GovernmentCode Section 3547.5(c), are budget revisions still needed to meet thecosts of the collective bargaining agreement(s) for:

• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a

S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X

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

fiscal 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 and current fiscal years?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 or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

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

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits 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



School District Criteria and Standards Review19 64311 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: csi (Rev 06/17/2014) Page 1 of 26 Printed: 11/20/2014 8:17 AM

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

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more thantwo percent since budget adoption.

District's ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. First Interim Projected Year Totals data should be entered forall fiscal years.

LCFF Revenue (Funded) ADABudget Adoption First Interim

Budget Projected Year Totals

(Form 01CS, Item 4A1,

Fiscal Year Step 1A) Percent Change Status

Current Year (2014-15) 3,890.00 4,123.50 6.0% Not Met

1st Subsequent Year (2015-16) 3,890.00 4,070.00 4.6% Not Met

2nd Subsequent Year (2016-17) 3,890.00 3,890.00 0.0% Met

1B. Comparison of District ADA to the Standard

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

1a. STANDARD NOT MET - The projected change since budget adoption for funded ADA exceeds two percent in any of the current year or two subsequent fiscal years. Provide reasonswhy the change(s) exceed the standard, a description of the methods and assumptions used in projecting funded ADA, and what changes will be made to improve the accuracy oprojections in this area.

Explanation:

(required if NOT met)

Updated ADA projections are being used, there is no fiscal impact to the changes.




Form 01CSI


2. CRITERION: Enrollment

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincebudget adoption.

District's Enrollment Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.

Enrollment

Budget Adoption First Interim

Fiscal Year (Form 01CS, Item 3B) CBEDS/Projected Percent Change Status

Current Year (2014-15) 4,053 4,215 4.0% Not Met

1st Subsequent Year (2015-16) 3,844 4,152 8.0% Not Met

2nd Subsequent Year (2016-17) 3,674 4,089 11.3% Not Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD NOT MET - Enrollment projections have changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Providereasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting enrollment, and what changes will be made to improve theaccuracy of projections in this area.

Explanation:


updated projections based on current and projected enrollment to decline by 1.5%.




Form 01CSI


3. CRITERION: ADA to Enrollment

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

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

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years.

P-2 ADA

Unaudited Actuals Enrollment

(Form A, Lines 3, 6, and 25) CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4, C1, and C2e) (Form 01CS, Item 2A) of ADA to Enrollment

Third Prior Year (2011-12) 4,410 4,585 96.2%

Second Prior Year (2012-13) 4,319 4,515 95.7%

First Prior Year (2013-14) 4,124 4,276 96.4%

Historical Average Ratio: 96.1%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 96.6%

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

DATA ENTRY: If Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. All other data areextracted.

Estimated P-2 ADA Enrollment

(Form AI, Lines A4, C1, and C2e) CBEDS/Projected

Fiscal Year (Form MYPI, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Current Year (2014-15) 4,047 4,215 96.0% Met

1st Subsequent Year (2015-16) 3,986 4,152 96.0% Met

2nd Subsequent Year (2016-17) 3,927 4,089 96.0% 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 current year and two subsequent fiscal years.

Explanation:





Form 01CSI


4. CRITERION: LCFF Revenue

STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percentsince budget adoption.

District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0%

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

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for the twosubsequent years.

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)


Fiscal Year (Form 01CS, Item 4B) Projected Year Totals Percent Change Status

Current Year (2014-15) 39,520,904.00 39,481,148.00 -0.1% Met1st Subsequent Year (2015-16) 41,245,934.00 41,225,618.00 0.0% Met2nd Subsequent Year (2016-17) 43,051,065.00 43,070,324.00 0.0% Met

4B. Comparison of District LCFF Revenue to the Standard


1a. STANDARD MET - LCFF revenue has not changed since budget adoption by more than two percent for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent or the district's required reserves percentage.

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

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

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

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 (2011-12) 33,290,684.57 40,447,118.59 82.3%

Second Prior Year (2012-13) 33,974,814.03 41,827,995.81 81.2%

First Prior Year (2013-14) 33,658,039.45 41,182,481.31 81.7%

Historical Average Ratio: 81.7%

Current Year 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

District's Reserve Standard Percentage(Criterion 10B, Line 4) 3.0% 3.0% 3.0%

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

greater of 3% or the district's reservestandard percentage): 78.7% to 84.7% 78.7% to 84.7% 78.7% to 84.7%

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

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for CurrentYear are extracted.

Projected Year Totals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

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

Current Year (2014-15) 35,617,033.00 43,965,940.00 81.0% Met

1st Subsequent Year (2015-16) 37,203,367.00 45,552,274.00 81.7% Met

2nd Subsequent Year (2016-17) 38,702,873.00 47,051,780.00 82.3% 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 current year and two subsequent fiscal years.

Explanation:





Form 01CSI


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budgetadoption.

Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

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


Budget Projected Year Totals Change Is OutsideObject Range / Fiscal Year (Form 01CS, Item 6B) (Fund 01) (Form MYPI) Percent Change Explanation Range

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

Current Year (2014-15) 1,577,467.00 1,686,251.00 6.9% Yes

1st Subsequent Year (2015-16) 1,577,467.00 1,686,251.00 6.9% Yes

2nd Subsequent Year (2016-17) 1,577,467.00 1,686,251.00 6.9% Yes

Explanation:(required if Yes)

Updated based on data from CDE.

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

Current Year (2014-15) 1,619,909.00 1,447,218.00 -10.7% Yes

1st Subsequent Year (2015-16) 1,150,452.00 1,162,032.00 1.0% No

2nd Subsequent Year (2016-17) 1,150,452.00 1,153,143.00 0.2% No


Updated based on data from CDE.

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

Current Year (2014-15) 15,039,865.00 15,636,896.00 4.0% No

1st Subsequent Year (2015-16) 15,076,793.00 15,636,896.00 3.7% No

2nd Subsequent Year (2016-17) 14,849,208.00 15,349,396.00 3.4% No


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

Current Year (2014-15) 2,055,804.00 1,945,687.00 -5.4% Yes

1st Subsequent Year (2015-16) 1,919,676.00 1,730,978.00 -9.8% Yes

2nd Subsequent Year (2016-17) 1,931,396.00 1,730,978.00 -10.4% Yes


Updated based on new catagorical allocations.

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

Current Year (2014-15) 10,221,164.00 10,964,623.00 7.3% Yes

1st Subsequent Year (2015-16) 9,735,255.00 10,412,262.00 7.0% Yes

2nd Subsequent Year (2016-17) 9,898,473.00 10,412,262.00 5.2% Yes


Updated based on new catagorical allocations and new projected costs.




Form 01CSI


6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

Budget Adoption First InterimObject Range / Fiscal Year Budget Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2014-15) 18,237,241.00 18,770,365.00 2.9% Met1st Subsequent Year (2015-16) 17,804,712.00 18,485,179.00 3.8% Met2nd Subsequent Year (2016-17) 17,577,127.00 18,188,790.00 3.5% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2014-15) 12,276,968.00 12,910,310.00 5.2% Not Met1st Subsequent Year (2015-16) 11,654,931.00 12,143,240.00 4.2% Met2nd Subsequent Year (2016-17) 11,829,869.00 12,143,240.00 2.6% Met

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

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.

1a. STANDARD MET - Projected total operating revenues have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years.

Explanation:

Federal Revenue

(linked from 6A

if NOT met)

Explanation:Other State Revenue

(linked from 6A if NOT met)

Explanation:Other Local Revenue


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

Explanation:Books and Supplies


Updated based on new catagorical allocations.

Explanation:Services and Other Exps


Updated based on new catagorical allocations and new projected costs.




Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as requiredpursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normallife in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and amendedby SB 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account(OMMA/RMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter Budget Adoption data into lines 1 and 2. All other data are extracted.

Budget Adoption First Interim Contribution1% Required Projected Year Totals

Minimum Contribution (Fund 01, Resource 8150,(Form 01CS, Item 7, Line 2c) Objects 8900-8999) Status

1. OMMA/RMA Contribution 1,912,240.00 2,051,366.00 Met

2. Budget Adoption Contribution (information only)(Form 01CS, Criterion 7, Line 2c)

If status 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 01CSI


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties andthe Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund forOther Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances 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.

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

DATA ENTRY: All data are extracted or calculated.


District's Available Reserve Percentages (Criterion 10C, Line 9) 21.1% 20.6% 17.9%

District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 7.0% 6.9% 6.0%

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.

Projected Year Totals

Net Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status

Current Year (2014-15) (415,507.00) 44,216,940.00 0.9% Met

1st Subsequent Year (2015-16) (77,321.00) 45,803,274.00 0.2% Met

2nd Subsequent Year (2016-17) (1,355,396.00) 47,302,780.00 2.9% Met

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in any of the current year or two subsequent fiscal years.

Explanation:





Form 01CSI


9. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund Balance

General Fund

Projected Year Totals

Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status

Current Year (2014-15) 3,303,257.70 Met

1st Subsequent Year (2015-16) 2,347,791.70 Met

2nd Subsequent Year (2016-17) 992,395.70 Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard


1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:


B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash BalanceGeneral Fund

Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2014-15) 2,394,250.00 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard


1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation:(required if NOT met)




Form 01CSI


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied to total expenditures and other financing uses³:

Percentage Level District ADA 5% or $64,000 (greater of) 0 to 3004% or $64,000 (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 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)may exclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Criterion 3, Item 3B) 4,047 3,986 3,927

District's Reserve Standard Percentage Level: 3% 3% 3%

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

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

For districts that serve as the AU of a SELPA (Form MYPI, 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):

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(2014-15) (2015-16) (2016-17)

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 MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

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

1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 59,462,554.00 60,667,263.00 62,614,510.00

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) 59,462,554.00 60,667,263.00 62,614,510.00

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

5. Reserve Standard - by Percent

(Line B3 times Line B4) 1,783,876.62 1,820,017.89 1,878,435.30

6. Reserve Standard - by Amount

($64,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 1,783,876.62 1,820,017.89 1,878,435.30




Form 01CSI


10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Current Year

Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(Unrestricted resources 0000-1999 except Line 4) (2014-15) (2015-16) (2016-17)1. General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYPI, Line E1b) 0.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 2,375,112.70 2,297,791.70 942,395.704. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) (2.00) 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYPI, Line E2b) 10,141,108.00 10,191,813.54 10,242,772.61

7. Special Reserve Fund - Unassigned/Unappropriated Amount

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

8. District's Available Reserve Amount

(Lines C1 thru C7) 12,516,218.70 12,489,605.24 11,185,168.319. District's Available Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 21.05% 20.59% 17.86%District's Reserve Standard

(Section 10B, Line 7): 1,783,876.62 1,820,017.89 1,878,435.30

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


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 have occurred since budget adoption 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 funded with one-time revenues that havechanged since budget adoption by more than five percent? 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. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?

(Refer to Education Code Section 42603) Yes

1b. If Yes, identify the interfund borrowings:

Fund 01 and fund 17

S4. Contingent Revenues

1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? Yes

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

District has a JPA with the city of Beverly Hills, which expires in June 2016. This agreement is longstanding and the district and city will beginnegotiationsto renew this agreement.




Form 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption.

Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget.

District's Contributions and Transfers Standard:-5.0% to +5.0%

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: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. EnterFirst Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;all other data will be calculated.

Budget Adoption First Interim PercentDescription / Fiscal Year (Form 01CS, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted General Fund(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2014-15) (8,515,242.00) (8,916,885.00) 4.7% 401,643.00 Met1st Subsequent Year (2015-16) (8,375,092.00) (8,452,649.00) 0.9% 77,557.00 Met2nd Subsequent Year (2016-17) (8,515,409.00) (9,778,535.00) 14.8% 1,263,126.00 Not Met

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

1c. Transfers Out, General Fund *Current Year (2014-15) 207,000.00 251,000.00 21.3% 44,000.00 Not Met1st Subsequent Year (2015-16) 207,000.00 251,000.00 21.3% 44,000.00 Not Met2nd Subsequent Year (2016-17) 207,000.00 251,000.00 21.3% 44,000.00 Not Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since budget adoption that may impact thegeneral 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 since budget adoption by more than the standard for anyof the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program and whether contributions are ongoing or one-time in nature.Explain the district's plan, with timeframes, for reducing or eliminating the contribution.


Restricted expenditures have been updated to include increasing costs of PERS/STRS/labor negotiations.

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





Form 01CSI


1c. NOT MET - The projected transfers out of the general fund have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years.Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminatingthe transfers.


Increase to cafateria fund contribution due to new costs.

1d. NO - There have been no capital project cost overruns occurring since budget adoption that may impact the general fund operational budget.

Project Information:

(required if YES)




Form 01CSI


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal 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: If Budget Adoption data exist (Form 01CS, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1a and 1b, and enterall other data, as applicable.

1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than 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, 2014

Capital Leases 3 General Fund 01.0 7439 - Fund 01.0 787,057Certificates of ParticipationGeneral Obligation Bonds 25 Debt Service 51.0 7433/7434 - Fund 51.0 208,710,093Supp Early Retirement Program 2 General Fund 01.0 3901 - Fund 01.0 187,803State School Building LoansCompensated Absences 5 General (01.0), Cafeteria (13.0) , Bond (21.2) 2200-2999 - All funds 550,000

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

Residential Investement Loan 13 General Fund 01. 7439 - Fund 01.0 1,833,2872014 Early Retirement Program 5 General Fund 01.0 3901 - Fund 01.0 1,574,120

TOTAL: 213,642,360

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2013-14) (2014-15) (2015-16) (2016-17)

Annual Payment Annual Payment Annual Payment Annual PaymentType of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 332,178 332,178 332,178 332,178Certificates of ParticipationGeneral Obligation Bonds 11,864,519 14,750,000 14,750,000 14,750,000Supp Early Retirement Program 187,803 187,803 187,803 0State School Building LoansCompensated Absences

Other Long-term Commitments (continued):

Residential Investement Loan 138,361 138,361 138,361 138,3612014 Early Retirement Program 314,824 314,824 314,824 314,824

Total Annual Payments: 12,837,685 15,723,166 15,723,166 15,535,363Has total annual payment increased over prior year (2013-14)? Yes Yes Yes




Form 01CSI


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 current or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(Required if Yes

to increase in totalannual payments)

Issued a new G.O. Bond in December 2013. Issued a new early retirement incentive in 2014 with payments for 5 years, resulting in 21 retirements.

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.

Explanation:(Required if Yes)




Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation.

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

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4.

1. a. Does your district provide postemployment benefits

other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities?

No

c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions?

No

Budget Adoption2. OPEB Liabilities (Form 01CS, Item S7A) First Interim

a. OPEB actuarial accrued liability (AAL) 13,582,760.00 13,582,760.00b. OPEB unfunded actuarial accrued liability (UAAL) 13,582,760.00 13,582,760.00

c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? Actuarial Actuarial

d. If based on an actuarial valuation, indicate the date of the OPEB valuation.

3. OPEB Contributionsa. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Budget Adoption Measurement Method (Form 01CS, Item S7A) First Interim

Current Year (2014-15) 812,788.00 812,788.00 1st Subsequent Year (2015-16) 812,788.00 812,788.00 2nd Subsequent Year (2016-17) 812,788.00 812,788.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2014-15) 263,000.00 384,809.00 1st Subsequent Year (2015-16) 263,000.00 384,809.00 2nd Subsequent Year (2016-17) 263,000.00 384,809.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2014-15) 263,000.00 384,809.00 1st Subsequent Year (2015-16) 263,000.00 384,809.00 2nd Subsequent Year (2016-17) 263,000.00 384,809.00

d. Number of retirees receiving OPEB benefits Current Year (2014-15) 132 132 1st Subsequent Year (2015-16) 153 153 2nd Subsequent Year (2016-17) 153 153

4. Comments:




Form 01CSI


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

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption andFirst Interim data in items 2-4.

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

No

b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities?

n/a

c. If Yes to item 1a, have there been changes since budget adoption in self-insurance contributions?

n/a

Budget Adoption

2. Self-Insurance Liabilities (Form 01CS, Item S7B) First Interim

a. Accrued liability for self-insurance programsb. Unfunded liability for self-insurance programs

3. Self-Insurance Contributions Budget Adoptiona. Required contribution (funding) for self-insurance programs (Form 01CS, Item S7B) First Interim

Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

b. Amount contributed (funded) for self-insurance programs Current Year (2014-15) 1st Subsequent Year (2015-16) 2nd Subsequent Year (2016-17)

4. Comments:




Form 01CSI


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part ofpreviously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of therequired board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscalyears.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide 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 thedistrict governing board and superintendent.

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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of budget adoption? Yes

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations

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

(2013-14) (2014-15) (2015-16) (2016-17)

Number of certificated (non-management) full-time-equivalent (FTE) positions . . . .

1a. Have any salary and benefit negotiations been settled since budget adoption? n/a

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

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7. No

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

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

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

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

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

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

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

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

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

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

% 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:




Form 01CSI


Negotiations Not Settled

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

Current Year 1st Subsequent Year 2nd Subsequent Year

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

7. Amount included for any tentative salary schedule increases

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

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

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

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

Certificated (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim?

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

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

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

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

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

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

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




Form 01CSI


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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of budget adoption?

If Yes, complete number of FTEs, then skip to section S8C. YesIf No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations


(2013-14) (2014-15) (2015-16) (2016-17)

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

1a. Have any salary and benefit negotiations been settled since budget adoption? n/a

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7. No

Negotiations Settled Since Budget Adoption2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

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

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

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

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

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


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


One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

% 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:




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





Form 01CSI


Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)





Classified (Non-management) Prior Year Settlements NegotiatedSince Budget Adoption

Are any new costs negotiated since budget adoption for prior yearsettlements included in the interim?

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

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

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

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

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

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

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




Form 01CSI


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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of budget adoption? n/a

If Yes or n/a, complete number of FTEs, then skip to S9.If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations


(2013-14) (2014-15) (2015-16) (2016-17)

Number of management, supervisor, andconfidential FTE positions . . . .

1a. Have any salary and benefit negotiations been settled since budget adoption?

If Yes, complete question 2. n/a

If No, complete questions 3 and 4.

1b. Are any salary and benefit negotiations still unsettled? n/a

If Yes, complete questions 3 and 4.

Negotiations Settled Since Budget Adoption


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


Total cost of salary settlement

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




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


Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)





Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2014-15) (2015-16) (2016-17)

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

2. Cost of step & column adjustments3. Percent change in step and column over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2014-15) (2015-16) (2016-17)

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

2. Total cost of other benefits

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




Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report foreach fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.




Form 01CSI


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, butmay alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)

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

A3. Is enrollment decreasing in both the prior and current fiscal years? Yes

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

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

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

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

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

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

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

Comments:(optional)

End of School District First Interim Criteria and Standards Review

Budget July-14 August-14 September-14 October-14 November-14 December-14 2-Jan-15 31-Jan-15 February-15 March-15 April-15 May-15 June-15 After June 30-2015 TotalActual Actual Actual Actual Projected Projected Projected Projected Projected Projected Projected Projected Projected Projected

BEGINNING CASH 3,614,061 2,726,250 2,619,055 2,324,840 2,164,114 1,375,046 (1,484,723) (4,760,638) 6,353,615 3,312,754 2,329,331 7,241,394 7,145,864 $3,614,061RECEIPTSLCFF Property Taxes 37,317,715 118 1,806,180 - - - 657,877 - 17,616,102 1,872,242 93,085 10,464,537 4,807,573 - - 37,317,715 Principal Apportionment 1,338,733 66,937 66,937 120,486 120,486 120,486 120,486 - 120,486 120,486 120,486 120,486 120,486 120,485 - 1,338,733 EPA 824,700 - - 216,415 - - 216,415 - - - 195,935 - - 195,935 824,700 Other - - - - - - - - - - - - - - Federal Revenue 1,686,251 - 110,426 (110,426) - - 421,563 - - - 421,563 - - 421,563 421,563 1,686,251 Other State Revenue 1,447,218 (11,515) - - 99,381 - 180,902 - - 180,902 - 180,902 180,902 180,902 454,841 1,447,218 Other Local Revenue 15,636,896 694,554 26,314 2,822,603 2,809,917 26,314 694,554 - 2,809,917 126,039 126,039 2,809,917 126,039 1,765,460 799,229 15,636,896 Interfund Transfer In - - - - - - - - - - - - - - 0 Other Financing Sources - - - - - - - - - - - - - - 0 Other Receipts/Non-Revenues - - - - - - - - - - - - - - 0TOTAL RECEIPTS 58,251,513 750,093 2,009,858 3,049,078 3,029,784 146,800 2,291,796 - 20,546,504 2,299,670 957,108 13,575,842 5,235,001 2,684,345 1,675,633 58,251,513DISBURSEMENTS Certificated Salaries 27,757,463 (840) 204,853 2,577,883 2,624,266 2,645,436 2,645,436 2,645,436 2,645,436 2,645,436 2,645,436 2,645,436 3,833,249 (0) 27,757,463 Classified Salaries 8,114,149 (2,564) 393,837 608,221 676,945 804,280 804,280 - 804,280 804,280 804,280 804,280 804,280 807,752 0 8,114,149 Employee Benefits 9,854,328 376,767 171,532 808,718 858,060 840,639 840,639 630,479 210,160 840,639 840,639 840,639 840,639 1,754,782 0 9,854,328 Books, Supplies 1,945,687 47,295 136,009 163,407 169,603 169,603 169,603 - 169,603 169,603 169,603 169,603 169,603 169,603 72,550 1,945,687 Services 10,964,623 487,443 621,457 750,574 1,106,435 870,574 870,574 - 870,574 870,574 870,574 870,574 870,574 870,574 1,034,123 10,964,623 Capital Outlay 104,762 - 16,190 6,647 31,642 10,282 10,000 - 10,000 10,000 10,000 - - - 0 104,762 Other Outgo 470,542 117,635 - - 117,635 - - 117,635 - - 117,636 - - 0 470,542 Interfund Transfers Out 251,000 - - - 100,000 - 51,000 - - - 100,000 - - - - 251,000TOTAL DISBURSEMENTS 59,462,554 1,025,735 1,543,878 4,915,451 5,684,587 5,340,813 5,391,531 3,275,915 2,182,251 5,340,531 5,440,531 5,448,167 5,330,531 7,435,959 1,106,674 59,462,554OTHER TRANSACTIONS Beginning Balance

Deferred Principal Apportionment 291,830 (291,830) Acct Recvbl & Other Curr Assets 4,150,327 1,314,045 (964,315) 1,726,595 1,059,470 (250,000) 500,000 - 250,000 - - 514,533 - - 4,150,327Short Term Interfund Borrowing - 1,000,000 1,500,000 5,000,000 - - (7,500,000) - 3,500,000 (3,500,000) - - 0Accounts Payable (3,106,793) (2,215,064) (616,128) (155,258) 224,712 (345,055) - - - - - - - (3,106,793)Other Liabilities (483,345) (2,980) 7,269 822 1,725 - (260,035) - - - - (230,145) - - (483,345)TOTAL PY TRANSACTIONS (612,169) (573,174) 1,572,158 2,494,076 4,404,945 239,965 - (7,250,000) - 3,500,000 (3,215,612) - - 560,189NET INCREASE/DECREASE (1,211,041) (887,811) (107,195) (294,215) (160,727) (789,068) (2,859,770) (3,275,915) 11,114,253 (3,040,861) (983,423) 4,912,063 (95,530) (4,751,614) 568,959 (1,211,041)Other Sources

0000

ENDING CASH 2,726,250 2,619,055 2,324,840 2,164,114 1,375,046 (1,484,723) (4,760,638) 6,353,615 3,312,754 2,329,331 7,241,394 7,145,864 2,394,250 2,394,250

Projected Lowest Daily Cash Balance 1,254,560 (2,479,501) (4,760,638) 6,353,615 1,320,026 1,919,825 156,371 2,217,805 2,077,830

ProjectedActual

Beverly Hills Unified School DistrictFirst Interim 2014-152014-15 Cash Flow

11/18/2014

Beverly Hills Unified School District 2014-15 First Interim Narrative

11/19/2014 P a g e | 1

INTRODUCTION The Beverly Hills Unified School District is presenting its 2014-15 First Interim Report. Education Code (EC) Sections 35035(g), 42130 and 42131 require the Governing Board of each school district to certify at least twice a year to the district’s ability to meet its financial obligations for the remainder of that fiscal year and for the subsequent two fiscal years. This is referred to as the Interim Report Process, which ends on October 31st of each fiscal year. The First Interim Report for 2014-15 is due to the Los Angeles County Office of Education (County Office) by December 15, 2014, The First Interim Report makes changes to the District’s Adopted Budget, approved in June 2014. It incorporates budget revisions to both revenues and expenditures for the Board’s formal approval. After its review of this report in accordance with the Criteria and Standards (EC 33127), the Board is required by AB 1200 to certify the District’s financial position to the State in one of three ways: A Positive Certification, stating that, based on current projections, the District will meet its financial obligations for the current fiscal year and two subsequent fiscal years, or A Qualified Certification, stating that, based on current projections, the District may not meet its financial obligations for the current fiscal year and two subsequent fiscal years, or A Negative Certification, stating that, based on current projections, the District will be unable to meet its financial obligations for the remainder of the current fiscal year or for the two subsequent fiscal years. Based on the most current information available related to the District’s anticipated tax revenue, State Aid, and other funding sources, along with Board action related to new expenditures, it is the staff’s recommendation that the Board of Education approve the 2014-2015 First Interim Report with a Positive Certification.


11/19/2014 P a g e | 2

GENERAL FUND BUDGET ASSUMPTIONS and BUDGET INFORMATION REVENUE As a Community Funded (basic aid) district, it is anticipated that BHUSD will receive more funding than is provided by the LCFF through property tax revenue. Property tax revenues for 2014-15 are anticipated to be $37,317,715, meaning that the District will receive approximately $9,584,285 more than it would have received under LCFF funding alone. In addition, the District continues to anticipate receiving significant additional funding through federal, other state, and local resources, bringing its anticipated total revenue to $ 58,251,513. Property Tax The District has received information from the County Assessor’s office indicating a projected 2014 assessment roll increase of approximately 5.05%. As with prior years, the District adjusts its property tax revenue assumptions to match the projections of the County Assessor and is therefore using an assumption of a 5% increase in secured property tax revenue for 2014-15, 2015-16, and 2016-17, along with an assumption of a 0.46% decrease in unsecured property tax revenue for the same years. Other Revenue Assumptions The District has incorporated a number of additional revenue assumptions into the 2014-15 First Interim. Enrollment is projected to continue to decline at a projected rate of 1.5%. This will negatively impact the District’s LCFF funding levels in the future and will widen the gap by which the District remains a Community Funded district. It will not have an impact on actual unrestricted revenue levels, as property tax revenue is not connected to enrollment. The Fair Share Reduction for Community Funded Districts was enacted under AB X4 2 to provide for revenue reductions to Community Funded districts commensurate to the reductions being imposed on Revenue Limit school districts and remains in place under the


11/19/2014 P a g e | 3

LCFF. The reduction was originally taken from categorical revenues to the extent the categorical revenues were available. For BHUSD, this represents a loss of approximately $2,912,011. Because the reduction was initiated to equalize the loss in funding experienced by revenue limit districts throughout the state, once education funding reaches pre-recession levels, the Fair Share Reduction should theoretically be eliminated, however there is currently no sunset mechanism written into the law. The District anticipates that this reduction will therefore be ongoing at least through the 2016-17 fiscal year. Other State Revenue 1. The 2014-15 First Interim Budget also included $278,000 in one-time funds to pay down a portion of the debt owed to LEAs for mandated cost reimbursement. The intent is that the LEA prioritizes these funds for CCSS implementation, but this is not a requirement, and the funds may be used for any purpose as determined by the district’s Governing Board. The distribution of the mandate reimbursement is on a per-ADA basis, currently estimated at $67 per ADA, 2. The District will continue to apply for the Mandated Block Grant, the following rates were used:

3. The CDE recently revised its projection of lottery revenues for 2014-15 to reflect the Lottery Commission’s updated lottery sales projection of $5.4 billion. The First Interim Report reflects total Lottery revenues of $162.00 per ADA for 2014-15, 2015-16, and 2016-17, with $128.00 per ADA unrestricted and $34.00 per ADA restricted for instructional material purchase.


11/19/2014 P a g e | 4

4. Special Education funds passed through to the District from the SELPA have been adjusted to reflect an increase of $47,032 based upon information recently provided by the SELPA. 5. ROP funding is included in the budget as a Maintenance of Effort requirement through 2016-17. The Los Angeles County Office of Education has committed to maintain its level of contribution to the District to support this program through 2015-16 and then to implement a graduated reduction in revenue keeping pace with progress towards target funding levels and the full funding of the LCFF.

Other Local Revenue 1. Local revenue provided by oil well revenue is projected to continue at 2013-14 levels through 2015-16. In 2016-17, based upon the lease’s scheduled expiration at the end of December 2016, revenue is expected to decline by 50% to $287,500. While 2017-18 is not included in the First Interim Budget, it is anticipated that this revenue source will be completely eliminated at that time. 2. $440,700 of local funding has been added, to offset the expenditure for private security, to be received by the City of Beverly Hills.

EXPENDITURES

Retirement Incentive/Staffing Projections Staffing projections are based on current staffing levels adjusted for step and column movement calculated for the out years based on individual hire dates and current position on the salary schedule. Salaries and benefits have been updated to include the negotiated salary increase of 5.16% to all bargaining units as well as management and confidential employees. The total change to unrestricted salaries and benefits amounts to approximately $2.16 million in 2014-15. Salaries and regulatory benefits have been also projected to increase for the two out years based on the projected secured tax roll.


11/19/2014 P a g e | 5

Retirement Plan Contributions The Governor’s adopted budget includes significant increases in contributions towards the State Teachers’ Retirement System (STRS) and the Public Employees’ Retirement System (PERS) in order to address the significant long-term liability that has arisen as a result of underfunding as identified through actuarial analysis. Both of these systems are funded through a combination of state funding, employer contributions, and employee contributions, and all three entities will bear a share of the increases being proposed by the governor. The District’s Budget incorporates the increases as adopted by the Governor at the following rates: Rates in % 2013/2014 2014/2015 2015/2016 2016/2017 STRS 8.25 8.88 10.73 12.58 PERS 11.442 11.771 12.6 15 These rate increases will result in increased expenditures of approximately $576,000 in 2015-16 and an additional $715,000 in 2016-17.

Books, materials and Services Books, materials and Services line item budget has been adjusted to align with current spending trends. Approximately $85,000 has been shifted from materials and supplies to services. Gifted and Talented Education (GATE) program costs have been included in the First interim budget $117,260 of which has been budgeted in services. Electricity services cost has been increased by $101,101 due to higher trend of usage apparent in the current fiscal year. Legal costs have been adjusted upwards by $265,000 based on current and prior year spending pattern.


11/19/2014 P a g e | 6

Other Expenditure Assumptions The District has incorporated a number of additional expenditure assumptions into the 2014-15 First Interim Budget. 1. The District continues to maintain an ongoing contribution of at least 3% of the General fund budget for Routine Maintenance. These funds will be utilized to address maintenance items such as lighting, roofing, painting, plumbing, carpet/flooring, and asphalt repair/slurry work. 2. Continued debt service payments for energy equipment leasing and residential investment property are included. 3. Ongoing contributions to support the food services program increased to $251,000 primarily due to the salary increase. 4. Education Protection Account (EPA) revenue will continue to be applied to the K-3 and Transitional Kindergarten teaching positions.

Contributions Contributions from the unrestricted general fund has been increased by $142,000 to special education and by $139,126 to routine restricted maintenance to cover negotiated cost increase and updated staffing.

ENDING BALANCE A negative audit adjustment to the 2014-15 beginning fund balance of approximately $35,000 has been included. The adjustment is related to overstatement of accounts receivable and some off setting accounts payable from prior years. During the 2013-14 fiscal year, the Board took action to establish Fund 17 as an Endowment Fund and to transfer available one-time funds from its 2012-13 Ending Balance into this fund. The proposed budget maintains a balance in the Endowment Fund of $10,000,000 plus interest accrued for the current and two subsequent fiscal years. Incorporated within this amount is the District’s required Reserve for Economic


11/19/2014 P a g e | 7

Uncertainty of approximately $1,800,000. The proposed budget assumes that this amount will continue to be held in Fund 17.

Cash Flow The District has been utilizing the special reserve fund to manage its cash flow, however after exhausting the maximum allowed amount, a projected potential short fall remains in December 2014 and early January 2015, prior to the posting of property taxes, of up to $4.7 million. On November 19, 2014 the Governing Board requests the Los Angeles County Treasurer to make temporary transfers of funds from the School Pools Fund maintained by the Los Angeles County Treasurer of up to $5,000,000.

Other Funds Legal Fees have been updated in the bond fund based on current purchase orders, expenditures and prior year trends. The adopted budget was $548,000 the First interim is $2 million, while prior year actual cost was 2.3 million. No other major budget changes have been done to total revenues or expenditures in other funds.

Beverly Hills Unified School DistrictSummary of Changes from the Adopted Budget to the First Interim

2014-15 Unrestricted General Fund

Object Description ObjectCodes Change Description Amount

LCFF Sources 8010-8099 Updated EPA projection ($200 per higher of current or prior year P2) (39,756.00)$ Other State Revenue 8300-8599 One time common core mandate (approximately $67 per ADA) 276,162.00$ Other State Revenue 8300-8599 Updated Non-Prop 20 Lottery projection ($128 per ADA) and carryover from 2013-14 4,164.00$ Other State Revenue Total 280,326.00$ Other Local Revenue 8600-8799 Security cost reimbursement 440,700.00$ Other Local Revenue 8600-8799 PTA Council 25,000.00$ Other Local Revenue 8600-8799 BHEA Reimbursement 39,974.00$ Other Local Revenue 8600-8799 Additional PTA projected reimbursement 79,901.00$ Other Local Revenue 8600-8799 Updated MS Intramural Sports revenue (5,285.00)$ Other Local Revenue Total 580,290.00$ Certificated Salaries 1000-1999 Updated certificated staffing and included Negotiated salary rates 1,601,395.00$ Classified Salaries 2000-2999 Updated classified staffing and included Negotiated salary rates 356,437.00$ Employee Benefits 3000-3999 Recalculated all statutory benefits based on updated staffing and rates. (99,853.00)$ Employee Benefits 3000-3999 Updated retiree costs based on current year cost trend 133,596.00$ Employee Benefits 3000-3999 Updated health and welfare costs based on expenditures to date and projections by employee 165,906.00$ Employee Benefits Total 199,649.00$ Books and Supplies 4000-4999 Shifted budgeted cost of materials and supplies based on current spending trend to services (85,039.00)$ Services and Other Operating E 5000-5999 Shifted budgeted cost of materials and supplies based on current spending trend to services 85,039.00$ Services and Other Operating E 5000-5999 Added GATE services 117,260.00$ Services and Other Operating E 5000-5999 Updated electric costs based on current year trend 101,101.00$ Services and Other Operating E 5000-5999 Increased projected legal cost 264,993.00$ Services and Other Operating E 5000-5999 Updated security contracted cost 68,416.00$ Services and Other Operating E 5000-5999 Updated insurance cost (120,923.00)$ Services and Other Operating E 5000-5999 Other projected adjustments to services for PTA/ASB/donations 19,943.00$ Services and Other Operating Expenditures Total 535,829.00$ Capital Outlay 6000-6999 Increased based on current year spending to date and prior year trend 33,575.00$ Transfers of Indirect Costs 7300-7399 Based on updated workability grant amount (215.00)$ Interfund transfers Out 7600-7629 Increase Cafeteria contribution to cover negotiated cost increase updated staffing. 44,000.00$ Contributions 8980-8999 Increase Special education contribution to cover negotiated cost increase and updated staffing. 141,599.00$ Contributions 8980-8999 Increase maintenance contribution to cover negotiated cost increase and updated staffing. 139,126.00$ Contributions 8980-8999 Reverse negative contributions 120,918.00$ Contributions Total 401,643.00$ Audit Adjustment 9793 Prior-prior year's accounts receivable and payable that are no longer valid (35,164.00)$

SACS2014ALL Financial Reporting Software - 2014.2.011/20/2014 8:31:05 AM 19-64311-0000000

First Interim2014-15 Projected TotalsTechnical Review Checks

Beverly Hills Unified Los Angeles County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)W/WC - Warning/Warning with Calculation (If data are not correct,

correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if data are correct an explanation is optional, but encouraged)

IMPORT CHECKSCHECKFUND - (F) - All FUND codes must be valid. PASSED

CHECKRESOURCE - (W) - All RESOURCE codes must be valid. PASSED

CHK-RS-LOCAL-DEFINED - (F) - All locally defined resource codes must roll up to a CDE defined resource code. PASSED

CHECKGOAL - (F) - All GOAL codes must be valid. PASSED

CHECKFUNCTION - (F) - All FUNCTION codes must be valid. PASSED

CHECKOBJECT - (F) - All OBJECT codes must be valid. PASSED

CHK-FUNDxOBJECT - (F) - All FUND and OBJECT account code combinations must be valid. PASSED

CHK-FUNDxRESOURCE - (W) - All FUND and RESOURCE account code combinations should be valid. PASSED

CHK-FUNDxGOAL - (W) - All FUND and GOAL account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-A - (W) - All FUND (funds 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations should be valid. PASSED

CHK-FUNDxFUNCTION-B - (F) - All FUND (all funds except for 01 through 12, 19, 57, 62, and 73) and FUNCTION account code combinations must be valid. PASSED

CHK-RESOURCExOBJECTA - (W) - All RESOURCE and OBJECT (objects 8000 through 9999, except for 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-RESOURCExOBJECTB - (O) - All RESOURCE and OBJECT (objects 9791, 9793, and 9795) account code combinations should be valid. PASSED

CHK-FUNCTIONxOBJECT - (F) - All FUNCTION and OBJECT account code combinations must be valid. PASSED

CHK-GOALxFUNCTION-A - (F) - Goal and function account code combinations (all

SACS2014ALL Financial Reporting Software - 2014.2.019-64311-0000000-Beverly Hills Unified-First Interim 2014-15 Projected Totals11/20/2014 8:31:05 AM

goals with expenditure objects 1000-7999 in functions 1000-1999 and 4000-5999) must be valid. NOTE: Functions not included in the GOALxFUNCTION table (0000, 2000-3999, 6000-6999, 7100-7199, 7210, 8000-8999) are not checked and will pass the TRC. PASSED

CHK-GOALxFUNCTION-B - (F) - General administration costs (functions 7200-7999, except 7210) must be direct-charged to an Undistributed, Nonagency, or County Services to Districts goal (Goal 0000, 7100-7199, or 8600-8699). PASSED

SPECIAL-ED-GOAL - (F) - Special Education revenue and expenditure transactions (resources 3300-3405, 6500-6540, and 7240, objects 1000-8999) must be coded to a Special Education 5000 goal or to Goal 7110, Nonagency-Educational. This technical review check excludes Early Intervening Services resources 3312, 3318, 3322, 3329, 3332, and 3334. PASSED

GENERAL LEDGER CHECKSINTERFD-DIR-COST - (W) - Transfers of Direct Costs - Interfund (Object 5750) must net to zero for all funds. PASSED

INTERFD-INDIRECT - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero for all funds. PASSED

INTERFD-INDIRECT-FN - (W) - Transfers of Indirect Costs - Interfund (Object 7350) must net to zero by function. PASSED

INTERFD-IN-OUT - (W) - Interfund Transfers In (objects 8910-8929) must equal Interfund Transfers Out (objects 7610-7629). PASSED

LCFF-TRANSFER - (W) - LCFF Transfers (objects 8091 and 8099) must net to zero, individually. PASSED

INTRAFD-DIR-COST - (F) - Transfers of Direct Costs (Object 5710) must net to zero by fund. PASSED

INTRAFD-INDIRECT - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by fund. PASSED

INTRAFD-INDIRECT-FN - (F) - Transfers of Indirect Costs (Object 7310) must net to zero by function. PASSED

CONTRIB-UNREST-REV - (F) - Contributions from Unrestricted Revenues (Object 8980) must net to zero by fund. PASSED

CONTRIB-RESTR-REV - (F) - Contributions from Restricted Revenues (Object 8990) must net to zero by fund. PASSED

EPA-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the Education Protection Account (Resource 1400). PASSED

LOTTERY-CONTRIB - (F) - There should be no contributions (objects 8980-8999) to the lottery (resources 1100 and 6300) or from the Lottery: Instructional Materials (Resource 6300). PASSED

PASS-THRU-REV=EXP - (W) - Pass-through revenues from all sources (objects 8287, 8587, and 8697) should equal transfers of pass-through revenues to other agencies (objects 7211 through 7213, plus 7299 for resources 3327 and 3328), by


resource. PASSED

SE-PASS-THRU-REVENUE - (W) - Transfers of special education pass-through revenues are not reported in the general fund for the Administrative Unit of a Special Education Local Plan Area. PASSED

EXCESS-ASSIGN-REU - (F) - Amounts reported in Other Assignments (Object 9780) and/or Reserve for Economic Uncertainties (REU) (Object 9789) should not create a negative amount in Unassigned/Unappropriated (Object 9790) by fund and resource (for all funds except funds 61 through 73). PASSED

UNASSIGNED-NEGATIVE - (F) - Unassigned/Unappropriated balance (Object 9790) must be zero or negative, by resource, in all funds except the general fund and funds 61 through 73. PASSED

UNR-NET-POSITION-NEG - (F) - Unrestricted Net Position (Object 9790), in restricted resources, must be zero or negative, by resource, in funds 61 through 73. PASSED

RS-NET-POSITION-ZERO - (F) - Restricted Net Position (Object 9797), in unrestricted resources, must be zero, by resource, in funds 61 through 73.

PASSED

EFB-POSITIVE - (W) - All ending fund balances (Object 979Z) should be positive by resource, by fund. PASSED

OBJ-POSITIVE - (W) - All applicable objects should have a positive balance by resource, by fund. PASSED

REV-POSITIVE - (W) - Revenue amounts exclusive of contributions (objects 8000-8979) should be positive by resource, by fund. PASSED

EXP-POSITIVE - (W) - Expenditure amounts (objects 1000-7999) should be positive by function, resource, and fund. PASSED

CEFB-POSITIVE - (F) - Components of Ending Fund Balance/Net Position (objects 9700-9789, 9796, and 9797) must be positive individually by resource, by fund.

PASSED

SUPPLEMENTAL CHECKSCS-EXPLANATIONS - (F) - Explanations must be provided in the Criteria and Standards Review (Form 01CSI) for all criteria and for supplemental information items S1 through S6, and S9 if applicable, where the standard has not been met or where the status is Not Met or Yes. PASSED

CS-YES-NO - (F) - Supplemental information items and additional fiscal indicator items in the Criteria and Standards Review (Form 01CSI) must be answered Yes or No, where applicable, for the form to be complete. PASSED

EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved. PASSED

INTERIM-CERT-PROVIDE - (F) - Interim Certification (Form CI) must be provided.


PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form AI) must be provided.PASSED

CS-PROVIDE - (F) - The Criteria and Standards Review (Form 01CSI) has been provided. PASSED

CASHFLOW-PROVIDE - (W) - A Cashflow Worksheet (Form CASH) must be provided with your Interim reports. (Note: LEAs may use a cashflow worksheet other than Form CASH, as long as it provides a monthly cashflow projected through the end of the fiscal year.) EXCEPTION

Explanation:cashflow worksheet is attached

MYP-PROVIDE - (W) - A Multiyear Projection Worksheet must be provided with your Interim. (Note: LEAs may use a multiyear projection worksheet other than Form MYP, with approval of their reviewing agency, as long as it provides current year and at least two subsequent fiscal years, and separately projects unrestricted resources, restricted resources, and combined total resources.)

PASSED

MYPIO-PROVIDE - (W) - A multiyear projection worksheet must be provided with your interim report for any fund projecting a negative balance at the end of the current fiscal year. (Note: LEAs may use a multiyear projection worksheet other than Form MYPIO, with approval of their reviewing agency.) PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the forms should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the affected forms must be opened and saved. PASSED

Checks Completed.

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