unaudited actuals financial reports 37 68205 0000000 san ... · sacs financial reporting software -...

Lemon Grove ElementarySan Diego County

Unaudited ActualsFINANCIAL REPORTS

2018-19 Unaudited ActualsSchool District Certification

37 68205 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: ca (Rev 05/30/2017) Printed: 9/6/2019 3:47 PM

UNAUDITED ACTUAL FINANCIAL REPORT:

To the County Superintendent of Schools:

2018-19 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41010 and is hereby approved and filed by the governing board ofthe school district pursuant to Education Code Section 42100.

Signed: Date of Meeting: Sep 10, 2019Clerk/Secretary of the Governing Board

(Original signature required)

To the Superintendent of Public Instruction:

2018-19 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracyby the County Superintendent of Schools pursuant to Education Code Section 42100.

Signed: Date:County Superintendent/Designee

(Original signature required)

For additional information on the unaudited actual reports, please contact:

For County Office of Education: For School District:

Roxanna Travers Erica BalakianName Name

Accounting and Data Support Specialist SuperintendentTitle Title

858-292-3643 619-825-5600Telephone Telephone

[email protected] [email protected] Address E-mail Address


Unaudited ActualsFINANCIAL REPORTS

2018-19 Unaudited ActualsSummary of Unaudited Actual Data Submission

37 68205 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: ca (Rev 03/06/2018) Page 1 Printed: 9/6/2019 2:53 PM

Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports.

Form Description Value

CEA Percent of Current Cost of Education Expended for Classroom Compensation 64.13%

Must equal or exceed 60% for elementary, 55% for unif ied, and 50% for high school

districts or future apportionments may be affected. (EC 41372)

CEA Deficiency Amount $0.00

Applicable to districts not exempt from the requirement and not meeting the minimum classroom

compensation percentage - see Form CEA for further details.

ESMOE Every Student Succeeds Act (ESSA) Maintenance of Effort (MOE) Determination MOE Met

If MOE Not Met, the 2020-21 apportionment may be reduced by the lesser of the following two percentages:

MOE Deficiency Percentage - Based on Total Expenditures

MOE Deficiency Percentage - Based on Expenditures Per ADA

GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 $0.00

If this amount is not zero, it represents an increase to your Appropriations Limit. The Department of

Finance must be notif ied of increases within 45 days of budget adoption.

Adjusted Appropriations Limit $23,259,883.94

Appropriations Subject to Limit $23,259,883.94

These amounts represent the board approved Appropriations Limit and Appropriations Subject to

Limit pursuant to Government Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 7.86%

Fixed-with-carry-forward indirect cost rate for use in 2020-21, subject to CDE approval.


Unaudited ActualsGeneral Fund

Unrestricted and RestrictedExpenditures by Object

37 68205 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fund-a (Rev 06/04/2019) Page 1 Printed: 9/6/2019 4:23 PM

2018-19 Unaudited Actuals 2019-20 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumn

C & F

A. REVENUES

1) LCFF Sources 8010-8099 35,946,255.68 195,441.00 36,141,696.68 35,402,921.00 187,115.00 35,590,036.00 -1.5%

2) Federal Revenue 8100-8299 188,067.52 2,099,434.19 2,287,501.71 120,000.00 1,874,001.00 1,994,001.00 -12.8%

3) Other State Revenue 8300-8599 1,372,760.87 3,931,300.74 5,304,061.61 641,057.00 2,873,384.00 3,514,441.00 -33.7%

4) Other Local Revenue 8600-8799 1,208,741.92 2,744,781.69 3,953,523.61 803,000.00 2,731,671.00 3,534,671.00 -10.6%

5) TOTAL, REVENUES 38,715,825.99 8,970,957.62 47,686,783.61 36,966,978.00 7,666,171.00 44,633,149.00 -6.4%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 16,069,351.44 3,170,893.14 19,240,244.58 16,821,532.00 3,705,342.00 20,526,874.00 6.7%

2) Classified Salaries 2000-2999 3,729,116.05 2,674,691.70 6,403,807.75 4,363,377.00 2,791,899.00 7,155,276.00 11.7%

3) Employee Benefits 3000-3999 7,518,595.74 5,340,052.05 12,858,647.79 7,278,672.00 4,585,320.50 11,863,992.50 -7.7%

4) Books and Supplies 4000-4999 1,131,248.11 719,102.69 1,850,350.80 1,529,354.00 918,855.00 2,448,209.00 32.3%

5) Services and Other Operating Expenditures 5000-5999 2,853,715.60 1,257,078.48 4,110,794.08 3,816,434.00 1,263,623.00 5,080,057.00 23.6%

6) Capital Outlay 6000-6999 208,115.39 246,227.38 454,342.77 635,265.00 164,100.00 799,365.00 75.9%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 0.00 111,067.73 111,067.73 0.00 14,000.00 14,000.00 -87.4%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (548,004.03) 315,650.08 (232,353.95) (474,325.00) 275,513.00 (198,812.00) -14.4%

9) TOTAL, EXPENDITURES 30,962,138.30 13,834,763.25 44,796,901.55 33,970,309.00 13,718,652.50 47,688,961.50 6.5%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 7,753,687.69 (4,863,805.63) 2,889,882.06 2,996,669.00 (6,052,481.50) (3,055,812.50) -205.7%

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

b) Transfers Out 7600-7629 1,676,902.03 474,546.42 2,151,448.45 253,000.00 0.00 253,000.00 -88.2%

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

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

3) Contributions 8980-8999 (4,857,834.10) 4,857,834.10 0.00 (6,084,385.50) 6,084,385.50 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (6,534,736.13) 4,383,287.68 (2,151,448.45) (6,337,385.50) 6,084,385.50 (253,000.00) -88.2%




37 68205 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,218,951.56 (480,517.95) 738,433.61 (3,340,716.50) 31,904.00 (3,308,812.50) -548.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 13,861,891.96 1,197,789.97 15,059,681.93 15,346,892.52 558,590.86 15,905,483.38 5.6%

b) Audit Adjustments 9793 266,049.00 (158,681.16) 107,367.84 0.00 0.00 0.00 -100.0%

c) As of July 1 - Audited (F1a + F1b) 14,127,940.96 1,039,108.81 15,167,049.77 15,346,892.52 558,590.86 15,905,483.38 4.9%

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

e) Adjusted Beginning Balance (F1c + F1d) 14,127,940.96 1,039,108.81 15,167,049.77 15,346,892.52 558,590.86 15,905,483.38 4.9%

2) Ending Balance, June 30 (E + F1e) 15,346,892.52 558,590.86 15,905,483.38 12,006,176.02 590,494.86 12,596,670.88 -20.8%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 20,000.00 0.00 20,000.00 20,000.00 0.00 20,000.00 0.0%

Stores 9712 74,474.20 0.00 74,474.20 74,474.00 0.00 74,474.00 0.0%

Prepaid Items 9713 4,956.34 0.00 4,956.34 4,956.00 0.00 4,956.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 558,590.87 558,590.87 0.00 590,495.87 590,495.87 5.7%

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

Other Commitments 9760 938,967.00 0.00 938,967.00 958,439.00 0.00 958,439.00 2.1%

Board Reserve 2% 0000 9760 938,967.00 938,967.00

Board Reserve 2% 0000 9760 958,439.00 958,439.00

d) Assigned

Other Assignments 9780 7,000,000.00 0.00 7,000,000.00 7,000,000.00 0.00 7,000,000.00 0.0%

Payroll Reserve 2 Months 0000 9780 7,000,000.00 7,000,000.00

Payroll Reserve - 2 Months 0000 9780 7,000,000.00 7,000,000.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 1,408,451.00 0.00 1,408,451.00 1,437,659.00 0.00 1,437,659.00 2.1%

Unassigned/Unappropriated Amount 9790 5,900,043.98 (0.01) 5,900,043.97 2,510,648.02 (1.01) 2,510,647.01 -57.4%




37 68205 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

G. ASSETS

1) Cash a) in County Treasury 9110 17,081,644.19 (248,957.36) 16,832,686.83

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Cash Account 9130 20,000.00 0.00 20,000.00

d) with Fiscal Agent/Trustee 9135 0.00 0.00 0.00

e) Collections Awaiting Deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 468,867.20 1,823,280.19 2,292,147.39

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 352,235.94 11,205.93 363,441.87

6) Stores 9320 74,474.20 0.00 74,474.20

7) Prepaid Expenditures 9330 4,956.34 0.00 4,956.34

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 18,002,177.87 1,585,528.76 19,587,706.63

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 1,131,494.81 630,966.00 1,762,460.81

2) Due to Grantor Governments 9590 121,920.00 0.00 121,920.00

3) Due to Other Funds 9610 1,401,870.55 324,093.51 1,725,964.06

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 71,878.38 71,878.38

6) TOTAL, LIABILITIES 2,655,285.36 1,026,937.89 3,682,223.25

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 15,346,892.51 558,590.87 15,905,483.38




37 68205 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 23,784,867.00 0.00 23,784,867.00 23,844,566.00 0.00 23,844,566.00 0.3%

Education Protection Account State Aid - Current Year 8012 5,489,123.00 0.00 5,489,123.00 4,917,240.00 0.00 4,917,240.00 -10.4%

State Aid - Prior Years 8019 (6,983.00) 0.00 (6,983.00) 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 38,654.90 0.00 38,654.90 38,702.00 0.00 38,702.00 0.1%

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

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

County & District Taxes Secured Roll Taxes 8041 5,854,729.64 0.00 5,854,729.64 5,955,836.00 0.00 5,955,836.00 1.7%

Unsecured Roll Taxes 8042 184,265.79 0.00 184,265.79 182,434.00 0.00 182,434.00 -1.0%

Prior Years' Taxes 8043 (2,753.00) 0.00 (2,753.00) (1,818.00) 0.00 (1,818.00) -34.0%

Supplemental Taxes 8044 399,992.43 0.00 399,992.43 372,958.00 0.00 372,958.00 -6.8%

Education Revenue Augmentation Fund (ERAF) 8045 (3,143.00) 0.00 (3,143.00) (33,405.00) 0.00 (33,405.00) 962.8%

Community Redevelopment Funds (SB 617/699/1992) 8047 437,672.92 0.00 437,672.92 356,579.00 0.00 356,579.00 -18.5%

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

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

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

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

Subtotal, LCFF Sources 36,176,426.68 0.00 36,176,426.68 35,633,092.00 0.00 35,633,092.00 -1.5% LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 (230,171.00) (230,171.00) (230,171.00) (230,171.00) 0.0%

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

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

Property Taxes Transfers 8097 0.00 195,441.00 195,441.00 0.00 187,115.00 187,115.00 -4.3%

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

TOTAL, LCFF SOURCES 35,946,255.68 195,441.00 36,141,696.68 35,402,921.00 187,115.00 35,590,036.00 -1.5%

FEDERAL REVENUE

Maintenance and Operations 8110 188,067.52 0.00 188,067.52 120,000.00 0.00 120,000.00 -36.2%

Special Education Entitlement 8181 0.00 649,153.00 649,153.00 0.00 726,039.00 726,039.00 11.8%

Special Education Discretionary Grants 8182 0.00 38,618.00 38,618.00 0.00 49,302.00 49,302.00 27.7%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Title I, Part A, Basic 3010 8290 961,349.97 961,349.97 818,690.00 818,690.00 -14.8%

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

Title II, Part A, Supporting Effective Instruction 4035 8290 80,474.41 80,474.41 119,963.00 119,963.00 49.1%

Title III, Part A, Immigrant Student Program 4201 8290 8,023.28 8,023.28 6,187.00 6,187.00 -22.9%




37 68205 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

Title III, Part A, English Learner

Program 4203 8290 209,130.78 209,130.78 100,590.00 100,590.00 -51.9%

Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0%

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4050,4123, 4124, 4126,4127, 4128, 5510,

5630 8290 0.00 0.00 0.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 152,684.75 152,684.75 0.00 53,230.00 53,230.00 -65.1%

TOTAL, FEDERAL REVENUE 188,067.52 2,099,434.19 2,287,501.71 120,000.00 1,874,001.00 1,994,001.00 -12.8%

OTHER STATE REVENUE

Other State Apportionments

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

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

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

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

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

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

Mandated Costs Reimbursements 8550 762,430.00 0.00 762,430.00 109,250.00 0.00 109,250.00 -85.7%

Lottery - Unrestricted and Instructional Materials 8560 603,822.87 256,961.84 860,784.71 531,807.00 186,661.00 718,468.00 -16.5%

Tax Relief Subventions Restricted Levies - Other

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

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

Pass-Through Revenues from State Sources 8587 0.00 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 0.0%

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

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 2,564.90 2,564.90 17,728.00 17,728.00 591.2%

California Clean Energy Jobs Act 6230 8590 20,727.00 20,727.00 0.00 0.00 -100.0%

Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

All Other State Revenue All Other 8590 6,508.00 3,651,047.00 3,657,555.00 0.00 2,668,995.00 2,668,995.00 -27.0%

TOTAL, OTHER STATE REVENUE 1,372,760.87 3,931,300.74 5,304,061.61 641,057.00 2,873,384.00 3,514,441.00 -33.7%




37 68205 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

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

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

Leases and Rentals 8650 366,269.64 0.00 366,269.64 403,000.00 0.00 403,000.00 10.0%

Interest 8660 394,650.89 0.00 394,650.89 200,000.00 0.00 200,000.00 -49.3%

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

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

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

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

Interagency Services 8677 245,514.48 989,620.06 1,235,134.54 150,000.00 989,620.00 1,139,620.00 -7.7%

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

All Other Fees and Contracts 8689 64,445.40 0.00 64,445.40 50,000.00 0.00 50,000.00 -22.4%

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

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

All Other Local Revenue 8699 137,861.51 102,802.63 240,664.14 0.00 0.00 0.00 -100.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 1,652,359.00 1,652,359.00 1,742,051.00 1,742,051.00 5.4%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 1,208,741.92 2,744,781.69 3,953,523.61 803,000.00 2,731,671.00 3,534,671.00 -10.6%

TOTAL, REVENUES 38,715,825.99 8,970,957.62 47,686,783.61 36,966,978.00 7,666,171.00 44,633,149.00 -6.4%




37 68205 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 13,310,356.00 3,106,938.18 16,417,294.18 14,360,608.00 3,127,849.00 17,488,457.00 6.5%

Certificated Pupil Support Salaries 1200 825,613.24 63,954.96 889,568.20 641,992.00 437,118.00 1,079,110.00 21.3%

Certificated Supervisors' and Administrators' Salaries 1300 1,788,664.54 0.00 1,788,664.54 1,646,691.00 140,375.00 1,787,066.00 -0.1%

Other Certificated Salaries 1900 144,717.66 0.00 144,717.66 172,241.00 0.00 172,241.00 19.0%

TOTAL, CERTIFICATED SALARIES 16,069,351.44 3,170,893.14 19,240,244.58 16,821,532.00 3,705,342.00 20,526,874.00 6.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 231,163.74 1,276,329.07 1,507,492.81 182,772.00 1,533,632.00 1,716,404.00 13.9%

Classified Support Salaries 2200 1,295,299.41 593,586.37 1,888,885.78 1,490,807.00 381,557.00 1,872,364.00 -0.9%

Classified Supervisors' and Administrators' Salaries 2300 227,958.81 63,688.70 291,647.51 383,747.00 59,439.00 443,186.00 52.0%

Clerical, Technical and Office Salaries 2400 1,566,697.05 85,425.65 1,652,122.70 1,682,998.00 86,265.00 1,769,263.00 7.1%

Other Classified Salaries 2900 407,997.04 655,661.91 1,063,658.95 623,053.00 731,006.00 1,354,059.00 27.3%

TOTAL, CLASSIFIED SALARIES 3,729,116.05 2,674,691.70 6,403,807.75 4,363,377.00 2,791,899.00 7,155,276.00 11.7%

EMPLOYEE BENEFITS

STRS 3101-3102 2,593,440.25 3,461,020.13 6,054,460.38 3,049,176.00 3,079,226.00 6,128,402.00 1.2%

PERS 3201-3202 521,296.89 690,233.78 1,211,530.67 822,528.00 475,083.00 1,297,611.00 7.1%

OASDI/Medicare/Alternative 3301-3302 497,143.97 243,038.10 740,182.07 577,011.00 268,660.00 845,671.00 14.3%

Health and Welfare Benefits 3401-3402 2,138,342.71 783,165.51 2,921,508.22 1,707,973.00 591,091.00 2,299,064.00 -21.3%

Unemployment Insurance 3501-3502 20,429.89 2,931.72 23,361.61 21,162.00 3,244.00 24,406.00 4.5%

Workers' Compensation 3601-3602 543,881.61 159,662.81 703,544.42 550,822.00 168,016.50 718,838.50 2.2%

OPEB, Allocated 3701-3702 1,203,840.42 0.00 1,203,840.42 550,000.00 0.00 550,000.00 -54.3%

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

Other Employee Benefits 3901-3902 220.00 0.00 220.00 0.00 0.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 7,518,595.74 5,340,052.05 12,858,647.79 7,278,672.00 4,585,320.50 11,863,992.50 -7.7%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 208,934.02 208,934.02 0.00 186,661.00 186,661.00 -10.7%

Books and Other Reference Materials 4200 815.90 10,747.25 11,563.15 10,569.00 800.00 11,369.00 -1.7%

Materials and Supplies 4300 874,221.51 484,901.85 1,359,123.36 1,281,447.00 703,394.00 1,984,841.00 46.0%

Noncapitalized Equipment 4400 256,210.70 14,519.57 270,730.27 237,338.00 28,000.00 265,338.00 -2.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,131,248.11 719,102.69 1,850,350.80 1,529,354.00 918,855.00 2,448,209.00 32.3%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 43,275.45 19,483.45 62,758.90 52,910.00 19,453.00 72,363.00 15.3%

Dues and Memberships 5300 17,659.03 0.00 17,659.03 25,917.00 7,500.00 33,417.00 89.2%

Insurance 5400 - 5450 239,752.87 0.00 239,752.87 340,000.00 0.00 340,000.00 41.8%

Operations and Housekeeping Services 5500 880,711.46 9,662.11 890,373.57 1,060,000.00 10,000.00 1,070,000.00 20.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 194,828.94 101,652.15 296,481.09 251,550.00 133,687.00 385,237.00 29.9%

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

Transfers of Direct Costs - Interfund 5750 (90.30) 3,013.25 2,922.95 0.00 0.00 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 1,292,890.77 1,117,261.52 2,410,152.29 1,940,257.00 1,091,707.00 3,031,964.00 25.8%

Communications 5900 184,687.38 6,006.00 190,693.38 145,800.00 1,276.00 147,076.00 -22.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,853,715.60 1,257,078.48 4,110,794.08 3,816,434.00 1,263,623.00 5,080,057.00 23.6%




37 68205 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 35,269.23 35,269.23 0.00 0.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 58,994.96 9,997.00 68,991.96 92,400.00 0.00 92,400.00 33.9%

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

Equipment 6400 149,120.43 200,961.15 350,081.58 542,865.00 164,100.00 706,965.00 101.9%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 208,115.39 246,227.38 454,342.77 635,265.00 164,100.00 799,365.00 75.9%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

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

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 111,067.73 111,067.73 0.00 14,000.00 14,000.00 -87.4%

Payments to County Offices 7142 0.00 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 0.00 0.0%

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

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

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 111,067.73 111,067.73 0.00 14,000.00 14,000.00 -87.4%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (315,650.08) 315,650.08 0.00 (275,513.00) 275,513.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (232,353.95) 0.00 (232,353.95) (198,812.00) 0.00 (198,812.00) -14.4%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (548,004.03) 315,650.08 (232,353.95) (474,325.00) 275,513.00 (198,812.00) -14.4%

TOTAL, EXPENDITURES 30,962,138.30 13,834,763.25 44,796,901.55 33,970,309.00 13,718,652.50 47,688,961.50 6.5%




37 68205 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumn

C & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

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

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

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 0.00 0.00 0.00 3,000.00 0.00 3,000.00 New

To: Special Reserve Fund 7612 550,000.00 0.00 550,000.00 250,000.00 0.00 250,000.00 -54.5%

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

To: Cafeteria Fund 7616 26,902.03 0.00 26,902.03 0.00 0.00 0.00 -100.0%

Other Authorized Interfund Transfers Out 7619 1,100,000.00 474,546.42 1,574,546.42 0.00 0.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 1,676,902.03 474,546.42 2,151,448.45 253,000.00 0.00 253,000.00 -88.2%

OTHER SOURCES/USES

SOURCES

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

Proceeds

Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

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

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

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

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

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (4,857,834.10) 4,857,834.10 0.00 (6,084,385.50) 6,084,385.50 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (4,857,834.10) 4,857,834.10 0.00 (6,084,385.50) 6,084,385.50 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (6,534,736.13) 4,383,287.68 (2,151,448.45) (6,337,385.50) 6,084,385.50 (253,000.00) -88.2%


Unaudited ActualsChild Development FundExpenditures by Object

37 68205 0000000Form 12

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fund-b (Rev 04/03/2019) Page 1 Printed: 9/6/2019 3:34 PM

Description Resource Codes Object Codes2018-19

Unaudited Actuals2019-20Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 156,000.00 185,760.00 19.1%

3) Other State Revenue 8300-8599 823,782.21 947,232.00 15.0%

4) Other Local Revenue 8600-8799 100,569.98 81,100.00 -19.4%

5) TOTAL, REVENUES 1,080,352.19 1,214,092.00 12.4%

B. EXPENDITURES

1) Certi ficated Salaries 1000-1999 361,890.46 340,705.00 -5.9%

2) Classified Salaries 2000-2999 308,800.65 331,901.00 7.5%

3) Employee Benefi ts 3000-3999 268,100.56 194,729.00 -27.4%

4) Books and Supplies 4000-4999 71,387.34 151,594.00 112.4%

5) Services and Other Operating Expenditures 5000-5999 35,441.07 30,000.00 -15.4%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (exc luding Transfers of Indirec t 7100-7299, Costs) 7400-7499 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirec t Costs 7300-7399 91,733.78 86,312.00 -5.9%

9) TOTAL, EXPENDITURES 1,137,353.86 1,135,241.00 -0.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (57,001.67) 78,851.00 -238.3%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 3,000.00 New

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 3,000.00 New



37 68205 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (57,001.67) 81,851.00 -243.6%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 214,861.04 157,859.37 -26.5%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c ) As of July 1 - Audited (F1a + F1b) 214,861.04 157,859.37 -26.5%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 214,861.04 157,859.37 -26.5%

2) Ending Balance, June 30 (E + F1e) 157,859.37 239,710.37 51.9% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 157,859.38 236,710.37 50.0%

c ) Committed Stabil ization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 0.00 3,000.00 New

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 (0.01) 0.00 -100.0%



37 68205 0000000Form 12




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 133,518.77

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

b) in Banks 9120 0.00

c ) in Revolving Cash Account 9130 0.00

d) with Fiscal Agent/Trustee 9135 0.00

e) Col lec tions Awaiting Deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 363,414.20

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 11.71

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 496,944.68


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 77,008.95

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 170,697.57

4) Current Loans 9640

5) Unearned Revenue 9650 91,378.79

6) TOTAL, LIABILITIES 339,085.31


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with l ine F2) (G9 + H2) - (I6 + J2) 157,859.37



37 68205 0000000Form 12




PercentDifference

FEDERAL REVENUE

Chi ld Nutri tion Programs 8220 0.00 0.00 0.0%

Interagency Contrac ts Between LEAs 8285 0.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 0.00 0.00 0.0%

Al l Other Federal Revenue All Other 8290 156,000.00 185,760.00 19.1%

TOTAL, FEDERAL REVENUE 156,000.00 185,760.00 19.1%

OTHER STATE REVENUE

Chi ld Nutrition Programs 8520 0.00 0.00 0.0%

Chi ld Development Apportionments 8530 0.00 0.00 0.0%

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

State Preschool 6105 8590 776,312.21 947,232.00 22.0%

Al l Other State Revenue All Other 8590 47,470.00 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 823,782.21 947,232.00 15.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 5,523.98 2,200.00 -60.2%

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

Fees and Contrac ts

Chi ld Development Parent Fees 8673 0.00 0.00 0.0%

Interagency Services 8677 95,046.00 78,900.00 -17.0%

All Other Fees and Contrac ts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 100,569.98 81,100.00 -19.4%

TOTAL, REVENUES 1,080,352.19 1,214,092.00 12.4%



37 68205 0000000Form 12




PercentDifference


Certi ficated Teachers' Salaries 1100 195,354.44 240,390.00 23.1%

Certi ficated Pupil Support Salaries 1200 67,294.93 0.00 -100.0%

Certi ficated Supervisors' and Administrators' Salaries 1300 99,241.09 100,315.00 1.1%

Other Certi ficated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 361,890.46 340,705.00 -5.9%

CLASSIFIED SALARIES

Classified Instruc tional Salaries 2100 238,870.08 252,494.00 5.7%

Classified Support Salaries 2200 29,920.47 35,721.00 19.4%

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

Clerical, Technical and Office Salaries 2400 40,010.10 43,686.00 9.2%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 308,800.65 331,901.00 7.5%

EMPLOYEE BENEFITS

STRS 3101-3102 94,949.41 56,145.00 -40.9%

PERS 3201-3202 34,529.06 42,958.00 24.4%

OASDI/Medicare/Alternative 3301-3302 28,754.63 30,272.00 5.3%

Health and Welfare Benefits 3401-3402 68,952.68 48,007.00 -30.4%

Unemployment Insurance 3501-3502 337.73 327.00 -3.2%

Workers' Compensation 3601-3602 18,466.37 17,020.00 -7.8%

OPEB, Al located 3701-3702 22,110.68 0.00 -100.0%

OPEB, Ac tive Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefi ts 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 268,100.56 194,729.00 -27.4%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 43,157.15 100,000.00 131.7%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 24,801.65 51,594.00 108.0%

Noncapital ized Equipment 4400 3,428.54 0.00 -100.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 71,387.34 151,594.00 112.4%



37 68205 0000000Form 12




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 500.00 0.00 -100.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapital ized Improvements 5600 0.00 0.00 0.0%

Transfers of Direc t Costs 5710 0.00 0.00 0.0%

Transfers of Direc t Costs - Interfund 5750 26,180.24 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 8,668.50 30,000.00 246.1%

Communications 5900 92.33 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 35,441.07 30,000.00 -15.4%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Bui ldings and Improvements of Bui ldings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

Al l Other Transfers Out to Al l Others 7299 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

TOTAL, OTHER OUTGO (exc luding Transfers of Indirec t Costs) 0.00 0.00 0.0%


Transfers of Indirec t Costs - Interfund 7350 91,733.78 86,312.00 -5.9%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 91,733.78 86,312.00 -5.9%

TOTAL, EXPENDITURES 1,137,353.86 1,135,241.00 -0.2%



37 68205 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 3,000.00 New

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 3,000.00 New


Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds

Proceeds from Certi ficates of Partic ipation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

Al l Other Financ ing Sources 8979 0.00 0.00 0.0%

(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

Al l Other Financ ing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 3,000.00 New


Unaudited ActualsCafeteria Special Revenue Fund

Expenditures by Object37 68205 0000000

Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 2,405,805.71 1,901,714.00 -21.0%

3) Other State Revenue 8300-8599 181,195.55 133,688.00 -26.2%

4) Other Local Revenue 8600-8799 165,034.02 235,053.00 42.4%

5) TOTAL, REVENUES 2,752,035.28 2,270,455.00 -17.5%

B. EXPENDITURES

1) Certi ficated Salaries 1000-1999 0.00 0.00 0.0%



4) Books and Supplies 4000-4999 1,296,391.79 1,009,000.00 -22.2%

5) Services and Other Operating Expenditures 5000-5999 15,172.39 41,400.00 172.9%

6) Capital Outlay 6000-6999 7,914.68 0.00 -100.0%


8) Other Outgo - Transfers of Indirec t Costs 7300-7399 140,620.17 112,500.00 -20.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (45,767.27) (177,124.00) 287.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 26,902.03 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 26,902.03 0.00 -100.0%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (18,865.24) (177,124.00) 838.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,292,422.30 1,190,389.15 -7.9%

b) Audit Adjustments 9793 (83,167.91) 0.00 -100.0%

c ) As of July 1 - Audited (F1a + F1b) 1,209,254.39 1,190,389.15 -1.6%


e) Adjusted Beginning Balance (F1c + F1d) 1,209,254.39 1,190,389.15 -1.6%

2) Ending Balance, June 30 (E + F1e) 1,190,389.15 1,013,265.15 -14.9% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 200.00 0.00 -100.0%

Stores 9712 45,718.10 0.00 -100.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,144,471.05 1,013,265.15 -11.5%



d) Assigned Other Assignments 9780 0.00 0.00 0.0%


Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%




Form 13




PercentDifference



b) in Banks 9120 0.00







5) Due from Other Funds 9310 1,870.55

6) Stores 9320 45,718.10



9) TOTAL, ASSETS 1,379,958.84




I. LIABILITIES





5) Unearned Revenue 9650 0.00





K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with l ine F2) (G9 + H2) - (I6 + J2) 1,190,389.15




Form 13




PercentDifference

FEDERAL REVENUE

Chi ld Nutri tion Programs 8220 2,405,805.71 1,901,714.00 -21.0%

Donated Food Commodities 8221 0.00 0.00 0.0%

Al l Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 2,405,805.71 1,901,714.00 -21.0%

OTHER STATE REVENUE

Chi ld Nutrition Programs 8520 131,191.55 133,688.00 1.9%

Al l Other State Revenue 8590 50,004.00 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 181,195.55 133,688.00 -26.2%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 143,263.51 223,053.00 55.7%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 21,770.51 12,000.00 -44.9%


Fees and Contrac ts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 165,034.02 235,053.00 42.4%

TOTAL, REVENUES 2,752,035.28 2,270,455.00 -17.5%




Form 13




PercentDifference


Certi ficated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 705,565.04 723,629.00 2.6%

Classified Supervisors' and Administrators' Salaries 2300 104,953.47 106,168.00 1.2%


Other Classified Salaries 2900 394.39 18,975.00 4711.2%


EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 190,483.47 167,264.00 -12.2%



Unemployment Insurance 3501-3502 439.28 450.00 2.4%


OPEB, Al located 3701-3702 32,208.91 0.00 -100.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 111,448.67 64,500.00 -42.1%

Noncapital ized Equipment 4400 54,467.25 3,000.00 -94.5%

Food 4700 1,130,475.87 941,500.00 -16.7%

TOTAL, BOOKS AND SUPPLIES 1,296,391.79 1,009,000.00 -22.2%




Form 13




PercentDifference



Travel and Conferences 5200 1,054.99 500.00 -52.6%

Dues and Memberships 5300 497.33 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 4,710.00 4,500.00 -4.5%

Rentals, Leases, Repairs, and Noncapital ized Improvements 5600 28,616.11 17,000.00 -40.6%


Transfers of Direc t Costs - Interfund 5750 (41,299.19) 0.00 -100.0%


Communications 5900 2,936.00 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 15,172.39 41,400.00 172.9%

CAPITAL OUTLAY


Equipment 6400 7,914.68 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 7,914.68 0.00 -100.0%


Debt Service





Transfers of Indirec t Costs - Interfund 7350 140,620.17 112,500.00 -20.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 140,620.17 112,500.00 -20.0%





Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 26,902.03 0.00 -100.0%


(a) TOTAL, INTERFUND TRANSFERS IN 26,902.03 0.00 -100.0%




OTHER SOURCES/USES

SOURCES

Other Sources





(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 26,902.03 0.00 -100.0%


Unaudited ActualsDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 230,171.00 230,171.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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


5) TOTAL, REVENUES 237,950.92 232,171.00 -2.4%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefi ts 3000-3999 0.00 0.00 0.0%

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

5) Services and Other Operating Expenditures 5000-5999 1,322.84 0.00 -100.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


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

9) TOTAL, EXPENDITURES 1,322.84 0.00 -100.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 236,628.08 232,171.00 -1.9%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 236,628.08 232,171.00 -1.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 634,027.84 870,655.92 37.3%


c ) As of July 1 - Audited (F1a + F1b) 634,027.84 870,655.92 37.3%


e) Adjusted Beginning Balance (F1c + F1d) 634,027.84 870,655.92 37.3%

2) Ending Balance, June 30 (E + F1e) 870,655.92 1,102,826.92 26.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 870,655.92 1,102,826.92 26.7%






Form 14




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES



3) Due to Other Funds 9610 0.00







K. FUND EQUITY





Form 14




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 230,171.00 230,171.00 0.0%

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

TOTAL, LCFF SOURCES 230,171.00 230,171.00 0.0%

OTHER STATE REVENUE

Al l Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Community Redevelopment Funds Not Subjec t to LCFF Deduc tion 8625 0.00 0.00 0.0%


Interest 8660 7,779.92 2,000.00 -74.3%


Other Local Revenue




TOTAL, REVENUES 237,950.92 232,171.00 -2.4%




Form 14




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Al located 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%

Noncapital ized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%




Form 14




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapital ized Improvements 5600 1,322.84 0.00 -100.0%


Transfers of Direc t Costs - Interfund 5750 0.00 0.00 0.0%

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

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,322.84 0.00 -100.0%

CAPITAL OUTLAY



Equipment 6400 0.00 0.00 0.0%




Debt Service




TOTAL, EXPENDITURES 1,322.84 0.00 -100.0%




Form 14




PercentDifference

INTERFUND TRANSFERS



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




OTHER SOURCES/USES

SOURCES

Other Sources





(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




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


Unaudited ActualsSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 8,447.86 5,000.00 -40.8%

B. EXPENDITURES





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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%


D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 550,000.00 250,000.00 -54.5%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 550,000.00 250,000.00 -54.5%




Form 17




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 264,771.75 823,219.61 210.9%




e) Adjusted Beginning Balance (F1c + F1d) 264,771.75 823,219.61 210.9%

2) Ending Balance, June 30 (E + F1e) 823,219.61 1,078,219.61 31.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 823,219.61 1,078,219.61 31.0%






Form 17




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY





Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 8,447.86 5,000.00 -40.8%



TOTAL, REVENUES 8,447.86 5,000.00 -40.8%




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 550,000.00 250,000.00 -54.5%


(a) TOTAL, INTERFUND TRANSFERS IN 550,000.00 250,000.00 -54.5%


To: General Fund/CSSF 7612 0.00 0.00 0.0%

To: State School Bui lding Fund/ County School Fac i li ties Fund 7613 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources


(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS



TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 550,000.00 250,000.00 -54.5%


Unaudited ActualsBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fund-d (Rev 02/07/2019) Page 1 Printed: 9/6/2019 3:12 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 279,320.68 0.00 -100.0%


5) TOTAL, REVENUES 430,087.43 30,000.00 -93.0%

B. EXPENDITURES




4) Books and Supplies 4000-4999 3,268.00 0.00 -100.0%


6) Capital Outlay 6000-6999 621,198.35 40,000.00 -93.6%



9) TOTAL, EXPENDITURES 689,247.28 104,867.00 -84.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (259,159.85) (74,867.00) -71.1%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (259,159.85) (74,867.00) -71.1%






2) Ending Balance, June 30 (E + F1e) 6,470,774.86 6,395,907.86 -1.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 5,700,463.64 5,595,596.64 -1.8%



d) Assigned Other Assignments 9780 770,311.22 800,311.22 3.9%






Form 21




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 6,407,923.77


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 6,756,790.65




I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%


TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%

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

Al l Other State Revenue 8590 279,320.68 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 279,320.68 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue County and Distric t Taxes

Other Restric ted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


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



Interest 8660 150,766.75 30,000.00 -80.1%


Other Local Revenue




TOTAL, REVENUES 430,087.43 30,000.00 -93.0%




Form 21




PercentDifference

CLASSIFIED SALARIES

Classified Support Salaries 2200 11,862.44 0.00 -100.0%





EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 9,072.23 9,507.00 4.8%



Unemployment Insurance 3501-3502 22.21 22.00 -0.9%


OPEB, Al located 3701-3702 1,634.94 0.00 -100.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 3,268.00 0.00 -100.0%


TOTAL, BOOKS AND SUPPLIES 3,268.00 0.00 -100.0%




Insurance 5400-5450 0.00 0.00 0.0%








Form 21




PercentDifference


Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 24,442.28 0.00 -100.0%

Bui ldings and Improvements of Bui ldings 6200 293,140.59 0.00 -100.0%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 303,615.48 40,000.00 -86.8%


TOTAL, CAPITAL OUTLAY 621,198.35 40,000.00 -93.6%


Other Transfers Out


Debt Service

Repayment of State School Bui lding Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%




TOTAL, EXPENDITURES 689,247.28 104,867.00 -84.8%




Form 21




PercentDifference

INTERFUND TRANSFERS











Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%

Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%





Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsCapital Facilities FundExpenditures by Object

37 68205 0000000Form 25




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 114,898.83 32,000.00 -72.1%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%





D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 474,546.42 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 474,546.42 0.00 -100.0%



37 68205 0000000Form 25




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 566,800.96 1,156,246.21 104.0%


c ) As of July 1 - Audited (F1a + F1b) 566,800.96 1,156,246.21 104.0%


e) Adjusted Beginning Balance (F1c + F1d) 566,800.96 1,156,246.21 104.0%

2) Ending Balance, June 30 (E + F1e) 1,156,246.21 1,188,246.21 2.8% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 389,359.20 414,359.20 6.4%



d) Assigned Other Assignments 9780 766,887.01 773,887.01 0.9%





37 68205 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 1,156,246.21




I. LIABILITIES










K. FUND EQUITY




37 68205 0000000Form 25




PercentDifference

OTHER STATE REVENUE


Homeowners' Exemptions 8575 0.00 0.00 0.0%




OTHER LOCAL REVENUE

Other Local Revenue County and Distric t Taxes

Other Restric ted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%

Community Redevelopment Funds Not Subjec t to LCFF Deduc tion 8625 46,818.09 0.00 -100.0%

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


Interest 8660 14,087.26 7,000.00 -50.3%


Fees and Contrac ts

Mitigation/Developer Fees 8681 53,993.48 25,000.00 -53.7%

Other Local Revenue




TOTAL, REVENUES 114,898.83 32,000.00 -72.1%



37 68205 0000000Form 25




PercentDifference




CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%



EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Al located 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%







37 68205 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%








CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.0%



37 68205 0000000Form 25




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 474,546.42 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 474,546.42 0.00 -100.0%





OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 474,546.42 0.00 -100.0%


Unaudited ActualsState School Building Lease-Purchase Fund


Form 30




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


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

5) TOTAL, REVENUES 0.00 0.00 0.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 30




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 75.88 75.88 0.0%


c ) As of July 1 - Audited (F1a + F1b) 75.88 75.88 0.0%


e) Adjusted Beginning Balance (F1c + F1d) 75.88 75.88 0.0%

2) Ending Balance, June 30 (E + F1e) 75.88 75.88 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 2.41 2.41 0.0%









Form 30




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 75.88


b) in Banks 9120 0.00





3) Accounts Receivable 9200 0.00



6) Stores 9320 0.00



9) TOTAL, ASSETS 75.88




I. LIABILITIES










K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with l ine F2) (G9 + H2) - (I6 + J2) 75.88




Form 30




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Fac i li ties Apportionments 8545 0.00 0.00 0.0%




OTHER LOCAL REVENUE

Other Local Revenue



Interest 8660 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.0%




Form 30




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Al located 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 30




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%








CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 30




PercentDifference

INTERFUND TRANSFERS


To: State School Bui lding Fund/ County School Fac il i ties Fund From: Al l Other Funds 8913 0.00 0.00 0.0%










Form 30




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsCounty School Facilities Fund


Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 2.67 1.00 -62.5%

5) TOTAL, REVENUES 2.67 1.00 -62.5%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2.67 1.00 -62.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2.67 1.00 -62.5%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 118.77 121.44 2.2%


c ) As of July 1 - Audited (F1a + F1b) 118.77 121.44 2.2%


e) Adjusted Beginning Balance (F1c + F1d) 118.77 121.44 2.2%

2) Ending Balance, June 30 (E + F1e) 121.44 122.44 0.8% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 121.44 122.44 0.8%









Form 35




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 120.12


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 121.44




I. LIABILITIES










K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with l ine F2) (G9 + H2) - (I6 + J2) 121.44




Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Fac i li ties Apportionments 8545 0.00 0.00 0.0%




OTHER LOCAL REVENUE



Interest 8660 2.67 1.00 -62.5%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 2.67 1.00 -62.5%

TOTAL, REVENUES 2.67 1.00 -62.5%




Form 35




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Al located 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%








CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 35




PercentDifference

INTERFUND TRANSFERS


To: State School Bui lding Fund/ County School Fac il i ties Fund From: Al l Other Funds 8913 0.00 0.00 0.0%










Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 7,414.31 3,000.00 -59.5%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%





D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 1,100,000.00 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 1,100,000.00 0.00 -100.0%




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,107,414.31 3,000.00 -99.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 400,000.53 1,507,414.84 276.9%


c ) As of July 1 - Audited (F1a + F1b) 400,000.53 1,507,414.84 276.9%


e) Adjusted Beginning Balance (F1c + F1d) 400,000.53 1,507,414.84 276.9%

2) Ending Balance, June 30 (E + F1e) 1,507,414.84 1,510,414.84 0.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 1,507,414.84 1,510,414.84 0.2%

Solar Decomission 0000 9780 400,000.00

Interest 0000 9780 7,414.84

ADA Compliance 0000 9780 750,000.00

Projec tion Devices 0000 9780 350,000.00

Solar Decomission 0000 9780 400,000.00

ADA Compliance 0000 9780 750,000.00

Projec tion Devices 0000 9780 350,000.00

Interest 0000 9780 10,414.84






Form 40




PercentDifference



b) in Banks 9120 0.00







5) Due from Other Funds 9310 1,100,000.00

6) Stores 9320 0.00



9) TOTAL, ASSETS 1,507,414.84




I. LIABILITIES










K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


Cal i fornia Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

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


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 7,414.31 3,000.00 -59.5%


Other Local Revenue




TOTAL, REVENUES 7,414.31 3,000.00 -59.5%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Al located 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%








CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 1,100,000.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 1,100,000.00 0.00 -100.0%


To: General Fund/CSSF 7612 0.00 0.00 0.0%







Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources







(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 1,100,000.00 0.00 -100.0%


Unaudited ActualsBond Interest and Redemption Fund


Form 51




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 28,284.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 2,819,698.00 2,634,451.00 -6.6%

5) TOTAL, REVENUES 2,847,982.00 2,634,451.00 -7.5%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (exc luding Transfers of Indirec t 7100-7299, Costs) 7400-7499 2,943,686.00 2,862,205.00 -2.8%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (95,704.00) (227,754.00) 138.0%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (95,704.00) (227,754.00) 138.0%






2) Ending Balance, June 30 (E + F1e) 2,832,456.00 2,604,702.00 -8.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

Al l Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 2,832,456.00 2,604,702.00 -8.0%






Form 51




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 2,832,457.00


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 2,832,457.00




I. LIABILITIES










K. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 28,284.00 0.00 -100.0%


TOTAL, OTHER STATE REVENUE 28,284.00 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue County and Distric t Taxes Voted Indebtedness Levies Secured Roll 8611 2,651,440.00 2,576,500.00 -2.8%

Unsecured Roll 8612 63,291.00 57,951.00 -8.4%

Prior Years' Taxes 8613 38,817.00 0.00 -100.0%

Supplemental Taxes 8614 34,939.00 0.00 -100.0%

Penalties and Interest from Del inquent Non-LCFF Taxes 8629 (202.00) 0.00 -100.0%

Interest 8660 30,888.00 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 525.00 0.00 -100.0%


TOTAL, OTHER LOCAL REVENUE 2,819,698.00 2,634,451.00 -6.6%

TOTAL, REVENUES 2,847,982.00 2,634,451.00 -7.5%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 1,368,686.00 1,395,900.00 2.0%

Bond Interest and Other Service Charges 7434 1,575,000.00 1,466,305.00 -6.9%



TOTAL, OTHER OUTGO (exc luding Transfers of Indirec t Costs) 2,943,686.00 2,862,205.00 -2.8%





Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsOther Enterprise FundExpenses by Object

37 68205 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fund-e (Rev 03/27/2018) Page 1 Printed: 9/6/2019 3:18 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 184.30 100.00 -45.7%

5) TOTAL, REVENUES 184.30 100.00 -45.7%

B. EXPENSES





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

6) Deprec iation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 184.30 100.00 -45.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




37 68205 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 184.30 100.00 -45.7%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 8,213.01 8,397.31 2.2%




e) Adjusted Beginning Net Position (F1c + F1d) 8,213.01 8,397.31 2.2%

2) Ending Net Position, June 30 (E + F1e) 8,397.31 8,497.31 1.2% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c ) Unrestric ted Net Position 9790 8,397.31 8,497.31 1.2%



37 68205 0000000Form 63




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c ) Accumulated Deprec iation - Land Improvements 9425 0.00

d) Bui ldings 9430 0.00

e) Accumulated Deprec iation - Bui ldings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Deprec iation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







37 68205 0000000Form 63




PercentDifference

I. LIABILITIES






6) Long-Term Liabi li ties a) Net Pension Liabi li ty 9663 0.00

b) Total/Net OPEB Liabi li ty 9664 0.00

c ) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabi li ties 9669 0.00





K. NET POSITION

Net Position, June 30 (must agree with l ine F2) (G10 + H2) - (I7 + J2) 8,397.31



37 68205 0000000Form 63




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 184.30 100.00 -45.7%


Fees and Contrac ts


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 184.30 100.00 -45.7%

TOTAL, REVENUES 184.30 100.00 -45.7%



37 68205 0000000Form 63




PercentDifference


Certi ficated Teachers' Salaries 1100 0.00 0.00 0.0%

Certi ficated Pupil Support Salaries 1200 0.00 0.00 0.0%




CLASSIFIED SALARIES

Classified Instruc tional Salaries 2100 0.00 0.00 0.0%






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Al located 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%




Food 4700 0.00 0.00 0.0%




37 68205 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%







TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.0%

DEPRECIATION

Deprec iation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 0.00 0.00 0.0%



37 68205 0000000Form 63




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






Unaudited ActualsSelf-Insurance FundExpenses by Object

37 68205 0000000Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 258,235.55 375,500.00 45.4%

5) TOTAL, REVENUES 258,235.55 375,500.00 45.4%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 215,451.05 285,600.00 32.6%

6) Deprec iation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 215,451.05 285,600.00 32.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 42,784.50 89,900.00 110.1%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




37 68205 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 42,784.50 89,900.00 110.1%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 3,622.40 46,406.90 1181.1%




e) Adjusted Beginning Net Position (F1c + F1d) 3,622.40 46,406.90 1181.1%

2) Ending Net Position, June 30 (E + F1e) 46,406.90 136,306.90 193.7% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 42,012.38 131,412.38 212.8%

c ) Unrestric ted Net Position 9790 4,394.52 4,894.52 11.4%



37 68205 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c ) Accumulated Deprec iation - Land Improvements 9425 0.00

d) Bui ldings 9430 0.00

e) Accumulated Deprec iation - Bui ldings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Deprec iation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







37 68205 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabi li ties a) Net Pension Liabi li ty 9663 0.00

b) Total/Net OPEB Liabi li ty 9664 0.00

c ) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabi li ties 9669 0.00





K. NET POSITION

Net Position, June 30 (must agree with l ine F2) (G10 + H2) - (I7 + J2) 46,406.90



37 68205 0000000Form 67




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 772.12 500.00 -35.2%


Fees and Contrac ts

In-District Premiums/ Contributions 8674 257,463.43 375,000.00 45.7%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 258,235.55 375,500.00 45.4%

TOTAL, REVENUES 258,235.55 375,500.00 45.4%



37 68205 0000000Form 67




PercentDifference


Certi ficated Pupil Support Salaries 1200 0.00 0.00 0.0%



CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Al located 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES







37 68205 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%



Transfers of Direc t Costs - Interfund 5750 12,196.00 0.00 -100.0%



TOTAL, SERVICES AND OTHER OPERATING EXPENSES 215,451.05 285,600.00 32.6%

DEPRECIATION

Deprec iation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 215,451.05 285,600.00 32.6%



37 68205 0000000Form 67




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c ) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






2018-19 Unaudited ActualsAVERAGE DAILY ATTENDANCE 37 68205 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: ada (Rev 03/27/2018) Page 1 of 1 Printed: 9/6/2019 2:51 PM

2018-19 Unaudited Actuals 2019-20 Budget2019-20 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT 1. Total District Regular ADA Inc ludes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (inc ludes Necessary Small School ADA) 3,394.98 3,375.65 3,540.46 3,355.11 3,335.11 3,394.98 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Inc ludes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not inc luded in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA Inc ludes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not inc luded in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 3,394.98 3,375.65 3,540.46 3,355.11 3,335.11 3,394.98 5. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class c . Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 0.00 0.00 0.00 0.00 0.00 0.00 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 3,394.98 3,375.65 3,540.46 3,355.11 3,335.11 3,394.98 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)


Unaudited Actuals2018-19 Unaudited ActualsSchedule of Capital Assets

37 68205 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Softw are - 2019.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 9/6/2019 2:53 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:

Capital assets not being depreciated:

Land 333,932.00 333,932.00 10,123.00 323,809.00

Work in Progress 9,157,371.35 1,738,757.65 10,896,129.00 8,767,095.02 2,129,033.98

Total capital assets not being depreciated 9,491,303.35 1,738,757.65 11,230,061.00 0.00 8,777,218.02 2,452,842.98

Capital assets being depreciated:

Land Improvements 2,457,208.72 (328,405.72) 2,128,803.00 5,217,850.41 7,346,653.41

Buildings 48,768,325.07 (1,410,351.07) 47,357,974.00 3,483,691.83 50,841,665.83

Equipment 5,756,834.91 5,756,834.91 275,591.89 5,481,243.02

Total capital assets being depreciated 56,982,368.70 (1,738,756.79) 55,243,611.91 8,701,542.24 275,591.89 63,669,562.26

Accumulated Depreciation for:

Land Improvements (1,517,801.57) (92,014.60) (1,609,816.17) (748,023.85) (2,357,840.02)

Buildings (17,373,668.49) 561,997.31 (16,811,671.18) (1,580,372.53) (18,392,043.71)

Equipment (4,693,804.55) 434,056.00 (4,259,748.55) (249,480.58) (4,509,229.13)

Total accumulated depreciation (23,585,274.61) 904,038.71 (22,681,235.90) (2,577,876.96) 0.00 (25,259,112.86)

Total capital assets being depreciated, net 33,397,094.09 (834,718.08) 32,562,376.01 6,123,665.28 275,591.89 38,410,449.40

Governmental activity capital assets, net 42,888,397.44 904,039.57 43,792,437.01 6,123,665.28 9,052,809.91 40,863,292.38

Business-Type Activities:

Capital assets not being depreciated:

Land 0.00 0.00

Work in Progress 0.00 0.00

Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Capital assets being depreciated:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total capital assets being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation for:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total accumulated depreciation 0.00 0.00 0.00 0.00 0.00 0.00

Total capital assets being depreciated, net 0.00 0.00 0.00 0.00 0.00 0.00

Business-type activity capital assets, net 0.00 0.00 0.00 0.00 0.00 0.00


Unaudited Actuals2018-19 Unaudited Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

37 68205 0000000Form CEA

Cali fornia Dept of EducationSACS Financ ial Reporting Software - 2019.2.0File: cea (Rev 03/02/2018) Page 1 of 2 Printed: 9/6/2019 4:10 PM

PART I - CURRENTEXPENSE FORMULA

Total Expensefor Year

(1)EDPNo.

Reductions(See Note 1)

(2)EDPNo.

Current Expenseof Education(Col 1 - Col 2)

(3)EDPNo.

Reductions(Extracted)

(See Note 2)(4a)

Reductions(Overrides)*(See Note 2)

(4b)EDPNo.

Current Expense-Part II

(Col 3 - Col 4)(5)

EDPNo.

1000 - Certi ficatedSalaries 19,240,244.58 301 0.00 303 19,240,244.58 305 (0.87) 307 19,240,245.45 309

2000 - Classified Salaries 6,403,807.75 311 0.00 313 6,403,807.75 315 196,306.42 317 6,207,501.33 319

3000 - Employee Benefits 12,858,647.79 321 1,203,840.06 323 11,654,807.73 325 92,343.50 327 11,562,464.23 329

4000 - Books, SuppliesEquip Replace. (6500) 1,850,350.80 331 0.00 333 1,850,350.80 335 203,993.90 337 1,646,356.90 339

5000 - Services. . . &7300 - Indirec t Costs 3,878,440.13 341 0.00 343 3,878,440.13 345 1,568,231.11 347 2,310,209.02 349

TOTAL 43,027,650.99 365 TOTAL 40,966,776.93 369

Note 1 - In Column 2, report expenditures for the fol lowing programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services

(Func tion 3700), Fringe Benefi ts for Retired Persons (Objec ts 3701-3702), and Fac i li ties Acquisition & Construc tion (Func tion 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Func tion 3600), Lottery Expenditures (Resource 1100), Spec ial Education Students in

Nonpublic Schools (Func tion 1180), and other federal or state categorical aid in which funds were granted for expenditures in a program not

incurring any teacher salary expenditures or requiring disbursement of the funds without regard to the requirements of EC Sec tion 41372.

* If an amount (even zero) is entered in any row of Column 4b or in Line 13b, the form uses only the values in Column 4b and Line 13b rather than the

values in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) ObjectEDPNo.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1100 16,405,995.55 375

2. Salaries of Instruc tional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2100 1,507,492.81 380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3101 & 3102 5,097,596.88 382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3201 & 3202 343,754.74 383

5. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 376,784.91 384

6. Health & Welfare Benefi ts (EC 41372)

(Inc lude Health, Dental, Vision, Pharmaceutical, and

Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 2,026,562.11 385

7. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3501 & 3502 9,161.47 390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3601 & 3602 503,001.81 392

9. OPEB, Ac tive Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3751 & 3752 0.00

10. Other Benefi ts (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 0.00 393

11. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,270,350.28 395

12. Less: Teacher and Instruc tional Aide Salaries and

Benefi ts deduc ted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00

13a. Less: Teacher and Instruc tional Aide Salaries and

Benefi ts (other than Lottery) deduc ted in Column 4a (Extrac ted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 396 b. Less: Teacher and Instruc tional Aide Salaries and Benefi ts (other than Lottery) deduc ted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26,270,350.28 397

15. Percent of Current Cost of Education Expended for Classroom

Compensation (EDP 397 divided by EDP 369) Line 15 must

equal or exceed 60% for elementary, 55% for unified and 50%

for high school districts to avoid penalty under provisions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64.13%

16. Distric t is exempt from EC 41372 because it meets the provisions

of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A defic iency amount (Line 5) is only appl icable to districts not meeting the minimum c lassroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.A defic iency amount (Line 5) is only appl icable to districts not meeting the minimum c lassroom compensation percentage required under EC 41372 and not exempt under theprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64.13%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reduc tions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,966,776.93

5. Defic iency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0.00

PART IV: Explanation for adjustments entered in Part I, Column 4b (required)



GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

37 68205 0000000Form CEA

Cali fornia Dept of EducationSACS Financ ial Reporting Software - 2019.2.0File: cea (Rev 03/02/2018) Page 2 of 2 Printed: 9/6/2019 4:10 PM



Schedule of Long-Term Liabilities37 68205 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: debt (Rev 02/22/2018) Page 1 of 1 Printed: 9/6/2019 2:55 PM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts Due WithinOne Year

Governmental Activities:

General Obligation Bonds Payable 43,608,793.00 (243,520.00) 43,365,273.00 1,527,148.00 2,280,244.00 42,612,177.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 34,058,805.00 7,049,811.00 41,108,616.00 1,151,613.00 39,957,003.00 Total/Net OPEB Liability 2,436,002.00 5,111,128.00 7,547,130.00 467,703.00 8,014,833.00 Compensated Absences Payable 222,627.02 222,627.02 4,239.11 218,387.91

Governmental activities long-term liabilities 80,326,227.02 11,917,419.00 92,243,646.02 1,994,851.00 3,436,096.11 90,802,400.91 0.00

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Total/Net OPEB Liability 0.00 0.00 Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00



Every Student Succeeds Act Maintenance of Effort Expenditures37 68205 0000000

Form ESMOE

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: esmoe (Rev 03/01/2018) Page 1 Printed: 9/6/2019 2:55 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2018-19Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 46,948,350.00

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 2,653,870.71

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 (0.36)

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 454,342.77

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 2,151,448.45

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 0.00

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

All All 8710 0.00

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

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 2,605,790.86

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 45,767.27

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

expenditures in lines A or D1.

E. Total expenditures subject to MOE(Line A minus lines B and C10, plus lines D1 and D2) 41,734,455.70




Form ESMOE


Section II - Expenditures Per ADA

2018-19Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines A6 and C9)

3,375.65

B. Expenditures per ADA (Line I.E divided by Line II.A) 12,363.38

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

40,548,714.27 11,472.101. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 40,548,714.27 11,472.10

B. Required effort (Line A.2 times 90%) 36,493,842.84 10,324.89

C. Current year expenditures (Line I.E and Line II.B) 41,734,455.70 12,363.38

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 0.00

E. MOE determination(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under ESSA covered programs in FY 2020-21 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form ESMOE


SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00

Lemon Grov e ElementarySan Diego County

Unaudited ActualsFiscal Year 2018-19

School District Appropriations Limit Calculations37 68205 0000000

Form GANN

Calif ornia Dept of EducationSACS Financial Reporting Sof tware - 2019.2.0File: gann-d (Rev 05/15/2019) Page 1 of 3 Printed: 9/6/2019 2:44 PM

2018-19Calculations

2019-20Calculations

Extracted Entered Data/ Extracted Entered Data/

Data Adjustments* Totals Data Adjustments* Totals

A. PRIOR YEAR DATA 2017-18 Actual 2018-19 Actual

(2017-18 Actual Appropriations Limit and Gann ADA

are f rom district's prior y ear Gann data reported to the CDE)

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT

(Preload/Line D11, PY column) 23,398,128.74 23,398,128.74 23,259,883.94

2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 3,540.46 3,540.46 3,394.98

ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2017-18 Adjustments to 2018-19

3. District Lapses, Reorganizations and Other Transf ers4. Temporary Voter Approved Increases5. Less: Lapses of Voter Approv ed Increases6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA(Only f or district lapses, reorganizations and

other transf ers, and only if adjustments to the

appropriations limit are entered in Line A3 abov e)

B. CURRENT YEAR GANN ADA 2018-19 P2 Report 2019-20 P2 Estimate(2018-19 data should tie to Principal ApportionmentSof tware Attendance reports and include ADA f or charter schoolsreporting with the district)

1. Total K-12 ADA (Form A, Line A6) 3,394.98 3,394.98 3,355.11 3,355.11

2. Total Charter Schools ADA (Form A, Line C9) 0.00 0.00 0.00 0.00

3. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 3,394.98 3,355.11

C. CURRENT YEAR LOCAL PROCEEDS OF TAXES/STATE 2018-19 Actual 2019-20 BudgetAID RECEIVEDTAXES AND SUBVENTIONS (Funds 01, 09, and 62)

1. Homeowners' Exemption (Object 8021) 38,654.90 38,654.90 38,702.00 38,702.00

2. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.00

3. Other Subv entions/In-Lieu Taxes (Object 8029) 0.00 0.00 0.00 0.00

4. Secured Roll Taxes (Object 8041) 5,854,729.64 5,854,729.64 5,955,836.00 5,955,836.00

5. Unsecured Roll Taxes (Object 8042) 184,265.79 184,265.79 182,434.00 182,434.00

6. Prior Years' Taxes (Object 8043) (2,753.00) (2,753.00) (1,818.00) (1,818.00)

7. Supplemental Taxes (Object 8044) 399,992.43 399,992.43 372,958.00 372,958.00

8. Ed. Rev . Augmentation Fund (ERAF) (Object 8045) (3,143.00) (3,143.00) (33,405.00) (33,405.00)

9. Penalties and Int. f rom Delinquent Taxes (Object 8048) 0.00 0.00 0.00 0.00

10. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.00

11. Comm. Redev elopment Funds (objects 8047 & 8625) 437,672.92 437,672.92 356,579.00 356,579.00

12. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.00

13. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only ) 0.00 0.00 0.00 0.00

14. Penalties and Int. f rom Delinquent Non-LCFF

Taxes (Object 8629) (Only those f or the abov e taxes) 0.00 0.00 0.00 0.00

15. Transf ers to Charter Schools

in Lieu of Property Taxes (Object 8096)16. TOTAL TAXES AND SUBVENTIONS

(Lines C1 through C15) 6,909,419.68 0.00 6,909,419.68 6,871,286.00 0.00 6,871,286.00

OTHER LOCAL REVENUES (Funds 01, 09, and 62)

17. To General Fund f rom Bond Interest and Redemption

Fund (Excess debt serv ice taxes) (Object 8914) 0.00 0.00 0.00 0.00

18. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 6,909,419.68 0.00 6,909,419.68 6,871,286.00 0.00 6,871,286.00




Form GANN


2018-19Calculations

2019-20Calculations



EXCLUDED APPROPRIATIONS

19. Medicare (Enter f ederally mandated amounts only f rom objs.3301 & 3302; do not include negotiated amounts)

382,560.46 425,175.00

OTHER EXCLUSIONS

20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 382,560.46 425,175.00

STATE AID RECEIVED (Funds 01, 09, and 62)

24. LCFF - CY (objects 8011 and 8012) 29,273,990.00 29,273,990.00 28,761,806.00 28,761,806.00

25. LCFF/Rev enue Limit State Aid - Prior Years (Object 8019) (6,983.00) (6,983.00) 0.00 0.00

26. TOTAL STATE AID RECEIVED

(Lines C24 plus C25) 29,267,007.00 0.00 29,267,007.00 28,761,806.00 0.00 28,761,806.00

DATA FOR INTEREST CALCULATION

27. Total Rev enues (Funds 01, 09 & 62; objects 8000-8799) 47,686,783.61 47,686,783.61 44,633,149.00 44,633,149.00

28. Total Interest and Return on Inv estments

(Funds 01, 09, and 62; objects 8660 and 8662) 394,650.89 394,650.89 200,000.00 200,000.00

D. APPROPRIATIONS LIMIT CALCULATIONS 2018-19 Actual 2019-20 Budget

PRELIMINARY APPROPRIATIONS LIMIT

1. Rev ised Prior Year Program Limit (Lines A1 plus A6) 23,398,128.74 23,259,883.94

2. Inf lation Adjustment 1.0367 1.0385

3. Program Population Adjustment (Lines B3 div ided

by [A2 plus A7]) (Round to f our decimal places) 0.9589 0.9883

4. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 23,259,883.94 23,872,771.41

APPROPRIATIONS SUBJECT TO THE LIMIT

5. Local Rev enues Excluding Interest (Line C18) 6,909,419.68 6,871,286.00

6. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of

$120 times Line B3 or $2,400; but not greater

than Line C26 or less than zero) 407,397.60 402,613.20

b. Maximum State Aid in Local Limit

(Lesser of Line C26 or Lines D4 minus D5 plus C23;

but not less than zero) 16,733,024.72 17,426,660.41

c. Preliminary State Aid in Local Limit

(Greater of Lines D6a or D6b) 16,733,024.72 17,426,660.41

7. Local Rev enues in Proceeds of Taxesa. Interest Counting in Local Limit (Line C28 divided by

[Lines C27 minus C28] times [Lines D5 plus D6c]) 197,295.22 109,368.55

b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 7,106,714.90 6,980,654.55

8. State Aid in Proceeds of Taxes (Greater of Line D6a,

or Lines D4 minus D7b plus C23; but not greater

than Line C26 or less than zero) 16,535,729.50 17,317,291.86

9. Total Appropriations Subject to the Limita. Local Rev enues (Line D7b) 7,106,714.90

b. State Subv entions (Line D8) 16,535,729.50

c. Less: Excluded Appropriations (Line C23) 382,560.46

d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 23,259,883.94




Form GANN


2018-19Calculations

2019-20Calculations



10. Adjustments to the Limit Per

Government Code Section 7902.1

(Line D9d minus D4; if negativ e, then zero) 0.00

If not zero report amount to:

Keely Bosler, Director

State Department of Finance

Attention: School Gann Limits

State Capitol, Room 1145

Sacramento, CA 95814

SUMMARY 2018-19 Actual 2019-20 Budget11. Adjusted Appropriations Limit

(Lines D4 plus D10) 23,259,883.94 23,872,771.41

12. Appropriations Subject to the Limit

(Line D9d) 23,259,883.94

* Please provide below an explanation f or each entry in the adjustments column.

Erica Balakian, Superintendent 619-825-5600

Gann Contact Person Contact Phone Number



Indirect Cost Rate Worksheet37 68205 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 9/6/2019 2:56 PM

Part I - General Administrative Share of Plant Services Costs

California's indirect cost plan allows that the general adminis trative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general adminis trative offices. The calculation of the plant services costs attributed to general adminis tration and included in the pool is s tandardized and automated us ing the percentage of salaries and benefits relating to general adminis tration as proxy for the percentage of square footage occupied by general adminis tration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 1,915,597.63

2. Contracted general adminis trative positions not paid through payroll

a. Enter the costs , if any, of general adminis trative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general adminis trative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 35,383,262.07 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 5.41%

Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs .

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs . State programs may have similar restrictions. Where federal or s tate program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclus ion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal programs as either direct costs or indirect costs . Where an LEA paid abnormal or mass separation costs on behalf of pos itions in general adminis trative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclus ion from the pool.

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted s tate or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool. Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required) Enter any abnormal or mass separation costs paid on behalf of general adminis trative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part III from the indirect cost pool to base costs . If none, enter zero. 0.00




Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs

1. Other General Adminis tration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 2,473,868.77

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

(Function 7700, objects 1000-5999, minus Line B10) 781,811.22 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

16,480.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general adminis trative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 171,361.66 6. Facilities Rents and Leases (portion relating to general adminis trative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 3,443,521.65 9. Carry-Forward Adjustment (Part IV, Line F) 69,916.67 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 3,513,438.32

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 30,007,753.23

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 3,712,198.31

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 2,626,939.78

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 1,041,161.49

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) (0.36)

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 494,241.26 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00

9. Other General Adminis tration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 122,698.90

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 19,194.00 11. Plant Maintenance and Operations (all except portion relating to general adminis trative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 2,996,136.74

12. Facilities Rents and Leases (all except portion relating to general adminis trative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 1,045,620.08

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 2,649,267.70

17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 44,715,211.13

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 7.70%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2020-21 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 7.86%




Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable us ing the indirect cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for use in the current year was based, the carry-forward adjustment is limited by us ing either the approved rate times current year base costs , or the highest rate actually used to recover costs from any program times current year base costs , if the highest rate used was less than the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 3,443,521.65

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

1. Carry-forward adjustment from the second prior year 1,142,631.34

2. Carry-forward adjustment amount deferred from prior year(s), if any 0.00

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

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, m inus (approved indirect cost rate (10.1%) times Part III, Line B18); zero if negative 69,916.67

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (10.1%) times Part III, Line B18) or (the highest rate used to recover costs from any program (10.1%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 69,916.67

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

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which the LEA could recover indirect costs to such an extent that it would cause the LEA s ignificant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment is applied to the current year calculation and the remainder is deferred to one or more future years: not applicable

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

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 69,916.67



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

37 68205 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 9/6/2019 2:56 PM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther Resourcesfor Expenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 633,972.50 121,070.60 755,043.10 2. State Lottery Revenue 8560 603,822.87 256,961.84 860,784.71 3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Dis tricts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 (303,209.78) 303,209.78 0.00 6. Total Available (Sum Lines A1 through A5) 934,585.59 303,209.78 378,032.44 1,615,827.81

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 (0.87) 6,266.97 6,266.10 2. Class ified Salaries 2000-2999 17,559.96 182,551.06 200,111.02 3. Employee Benefits 3000-3999 2,592.43 35,010.29 37,602.72 4. Books and Supplies 4000-4999 64,817.91 1,214.35 139,175.99 205,208.25

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 285,385.71 70,178.11 355,563.82

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 6. Capital Outlay 6000-6999 58,994.96 7,989.00 66,983.96 7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Dis tricts , County Offices, and Charter Schools 7211,7212,7221,

7222,7281,7282 0.00 0.00 b. To JPAs and All Others 7213,7223,

7283,7299 0.00 0.00 9. Transfers of Indirect Costs 7300-7399 37,405.87 37,405.87 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 466,755.97 303,209.78 139,175.99 909,141.74

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 467,829.62 0.00 238,856.45 706,686.07D. COMMENTS:

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

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


Unaudited Actuals2018-19

General Fund and Charter Schools FundsProgram Cost Report

Schedule of Allocation Factors (AF) for Support Costs

37 68205 0000000Form PCRAF

Calif ornia Dept of EducationSACS Financial Reporting Software - 2019.2.0File: pcraf (Rev 05/05/2016) Page 1 of 1 Printed: 9/6/2019 2:59 PM

- - - - - - - - - - - - - - - - - - - Teacher Full-Time Equivalents - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Classroom Units - - - - - - - - Pupils Transported

Instructional Supervisionand Administration

Library, Media,Technology and OtherInstructional Resources School Administration Pupil Support Services

Plant Maintenance andOperations

Facilities Rents andLeases Pupil Transportation

(Functions 2100-2200) (Functions 2420-2495) (Function 2700) (Functions 3100-3199 &3900)

(Functions 8100-8400) (Function 8700) (Function 3600)

A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based on factors input) 1,007,518.13 297,609.29 2,251,816.68 1,877,394.92 3,241,025.95 0.00 632,897.32

B. Enter Allocation Factor(s) by Goal: FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s)

(Note: Allocation factors are only needed for a column if

there are undistributed expenditures in line A.)

Instructional Goals Description

0001 Pre-Kindergarten 1.00 0.00 1.00 1.00 8.00

1110 Regular Education, K–12 4.50 5.16 19.00 14.30 134.00

3100 Alternative Schools

3200 Continuation Schools

3300 Independent Study Centers

3400 Opportunity Schools

3550 Community Day Schools

3700 Specialized Secondary Programs

3800 Career Technical Education

4110 Regular Education, Adult

4610 Adult Independent Study Centers

4620 Adult Correctional Education

4630 Adult Career Technical Education

4760 Bilingual 4.00

4850 Migrant Education

5000-5999 Special Education (allocated to 5001) 2.50 3.50 28.00 59.00

6000 ROC/P

Other Goals Description

7110 Nonagency - Educational

7150 Nonagency - Other

8100 Community Services

8500 Child Care and Development Services

Other Funds Description

- - Adult Education (Fund 11)

- - Child Development (Fund 12)

- - Cafeteria (Funds 13 & 61)

C. Total Allocation Factors 8.00 5.16 20.00 18.80 174.00 0.00 59.00




37 68205 0000000Form PCR

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: pcr (Rev 05/05/2016) Page 1 Printed: 9/6/2019 2:57 PM

------------------------- Direct Costs ------------------------- Central Admin Total Costs byDirect Charged Allocated Subtotal Costs Other Costs Program(Schedule DCC) (Schedule AC) (col. 1 + 2) (col. 3 x Sch. CAC line E) (Schedule OC) (col. 3 + 4 + 5)

Goal Program/Activity Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Instructional

Goals0001 Pre-Kindergarten 61,878.53 487,404.72 549,283.25 48,385.30 597,668.551110 Regular Education, K–12 24,276,468.06 6,927,545.08 31,204,013.14 2,748,701.29 33,952,714.433100 Alternative Schools 0.00 0.00 0.00 0.00 0.003200 Continuation Schools 0.00 0.00 0.00 0.00 0.003300 Independent Study Centers 0.00 0.00 0.00 0.00 0.003400 Opportunity Schools 0.00 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.003800 Career Technical Education 0.00 0.00 0.00 0.00 0.004110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.004630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.004760 Bilingual 195,645.71 74,506.34 270,152.05 23,797.17 293,949.224850 Migrant Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 6,830,888.17 1,818,806.16 8,649,694.33 761,934.88 9,411,629.216000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.007150 Nonagency - Other (0.36) 0.00 (0.36) (0.03) (0.39)8100 Community Services 0.00 0.00 0.00 0.00 0.008500 Child Care and Development Services 0.00 0.00 0.00 0.00 0.00

Other Costs ---- Food Services 0.00 0.00---- Enterprise 0.00 0.00---- Facilities Acquisition & Construction 336,751.22 336,751.22---- Other Outgo 2,262,516.18 2,262,516.18

OtherFunds

----

Adult Education, Child Development,Cafeteria, Foundation ([Column 3 +CAC, line C5] times CAC, line E) 0.00 0.00 325,475.53 325,475.53

----

Indirect Cost Transfers to Other Funds(Net of Funds 01, 09, 62, Function 7210,Object 7350) (232,353.95) (232,353.95)

----Total General Fund and CharterSchools Funds Expenditures 31,364,880.11 9,308,262.30 40,673,142.41 3,675,940.19 2,599,267.40 46,948,350.00




Schedule of Direct Charged Costs (DCC)

37 68205 0000000Form PCR

Calif ornia Dept of EducationSACS Financial Reporting Software - 2019.2.0File: pcr (Rev 05/05/2016) Page 1 Printed: 9/6/2019 2:58 PM

Instruction

InstructionalSupervision andAdministration

Library, Media,Technology and

Other InstructionalResources

SchoolAdministration

Pupil SupportServices Pupil Transportation Ancillary Services Community Services

GeneralAdministration

Plant Maintenanceand Operations

Facilities Rents andLeases

Goal Type of Program(Functions 1000-

1999)(Functions 2100-

2200)(Functions 2420-

2495) (Function 2700)(Functions 3110-3160 and 3900) (Function 3600)

(Functions 4000-4999)

(Functions 5000-5999)

(Functions 7000-7999, except 7210)*

(Functions 8100-8400) (Function 8700) Total

InstructionalGoals

0001 Pre-Kindergarten 61,878.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 61,878.53

1110 Regular Education, K–12 23,111,287.88 0.00 0.00 0.00 79,954.69 0.00 1,041,161.49 44,064.00 0.00 24,276,468.06

3100 Alternative Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3200 Continuation Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3300 Independent Study Centers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3550 Community Day Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3700Specialized SecondaryPrograms 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3800 Career Technical Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4110 Regular Education, Adult 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4610Adult Independent StudyCenters 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4630Adult Career TechnicalEducation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

4760 Bilingual 195,645.71 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 195,645.71

4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 6,638,941.11 155,254.21 0.00 0.00 14,510.43 22,182.42 0.00 0.00 0.00 6,830,888.17

6000 ROC/P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Other Goals

7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 (0.36) 0.00 0.00 0.00 (0.36)

8100 Community Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8500Child Care and DevelopmentServices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Charged Costs 30,007,753.23 155,254.21 0.00 0.00 94,465.12 22,182.42 1,041,161.49 (0.36) 0.00 44,064.00 0.00 31,364,880.11* Functions 7100-7199 for goals 8100 and 8500




Schedule of Allocated Support Costs (AC)

37 68205 0000000Form PCR


Allocated Support Costs (Based on factors input on Form PCRAF)

Goal Type of Program Full-Time Equivalents Classroom Units Pupils Transported Total Instructional Goals

0001 Pre-Kindergarten 338,392.03 149,012.69 0.00 487,404.721110 Regular Education, K–12 4,431,582.57 2,495,962.51 0.00 6,927,545.083100 Alternative Schools 0.00 0.00 0.00 0.003200 Continuation Schools 0.00 0.00 0.00 0.003300 Independent Study Centers 0.00 0.00 0.00 0.003400 Opportunity Schools 0.00 0.00 0.00 0.003550 Community Day Schools 0.00 0.00 0.00 0.003700 Specialized Secondary Programs 0.00 0.00 0.00 0.003800 Career Technical Education 0.00 0.00 0.00 0.004110 Regular Education, Adult 0.00 0.00 0.00 0.004610 Adult Independent Study Centers 0.00 0.00 0.00 0.004620 Adult Correctional Education 0.00 0.00 0.00 0.004630 Adult Career Technical Education 0.00 0.00 0.00 0.004760 Bilingual 0.00 74,506.34 0.00 74,506.344850 Migrant Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 664,364.43 521,544.41 632,897.32 1,818,806.166000 ROC/P 0.00 0.00 0.00 0.00

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.007150 Nonagency - Other 0.00 0.00 0.00 0.008100 Community Services 0.00 0.00 0.00 0.008500 Child Care and Development Svcs. 0.00 0.00 0.00 0.00

Other Funds- - Adult Education (Fund 11) 0.00 0.00- - Child Development (Fund 12) 0.00 0.00 0.00 0.00- - Cafeteria (Funds 13 and 61) 0.00 0.00

Total Allocated Support Costs 5,434,339.03 3,241,025.95 632,897.32 9,308,262.30



Program Cost ReportSchedule of Central Administration Costs (CAC)

37 68205 0000000Form PCR


A. Central Administration Costs in General Fund and Charter Schools Funds

1

Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and9000, Objects 1000-7999) 494,241.26

2

External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and9000, Objects 1000-7999) 16,480.00

3

Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal0000, Objects 1000-7999) 2,596,567.67

4

Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 801,005.22

5 Total Central Administration Costs in General Fund and Charter Schools Funds 3,908,294.15

B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds1 Total Direct Charged Costs (from Form PCR, Column 1, Total) 31,364,880.11

2 Total Allocated Costs (from Form PCR, Column 2, Total) 9,308,262.30

3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 40,673,142.41

C. Direct Charged Costs in Other Funds1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 0.00

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 1,045,620.08

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 2,649,267.70

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 3,694,887.78

D. Total Direct Charged and Allocated Costs (B3 + C5) 44,368,030.19

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 8.81%




Schedule of Other Costs (OC)

37 68205 0000000Form PCR


Type of Activity

Food Services

(Function 3700)

Enterprise

(Function 6000)

Facilities Acquisition &Construction

(Function 8500)

Other Outgo

(Functions 9000-9999) Total

Food Services(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Enterprise(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Facilities Acquisition & Construction(Objects 1000-6500) 336,751.22 336,751.22

Other Outgo(Objects 1000-7999) 2,262,516.18 2,262,516.18

Total Other Costs 0.00 0.00 336,751.22 2,262,516.18 2,599,267.40



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

37 68205 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 9/6/2019 3:00 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 GENERAL FUND Expenditure Detail 2,922.95 0.00 0.00 (232,353.95) Other Sources/Uses Detail 0.00 2,151,448.45 Fund Reconciliation 363,441.87 1,725,964.0609 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0012 CHILD DEVELOPMENT FUND Expenditure Detail 26,180.24 0.00 91,733.78 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 11.71 170,697.5713 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (41,299.19) 140,620.17 0.00 Other Sources/Uses Detail 26,902.03 0.00 Fund Reconciliation 1,870.55 169,652.0714 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 550,000.00 0.00 Fund Reconciliation 300,000.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 203,874.07 214,782.0125 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 474,546.42 0.00 Fund Reconciliation 324,093.51 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 1,100,000.00 0.00 Fund Reconciliation 1,100,000.00 0.0049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0051 BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0052 DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

37 68205 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 9/6/2019 3:00 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 12,196.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 12,196.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 41,299.19 (41,299.19) 232,353.95 (232,353.95) 2,151,448.45 2,151,448.45 2,293,291.71 2,293,291.71


Unaudited ActualsSpecial Education Maintenance of Ef f ort

2018-19 Actual v s. Actual Comparison Year2018-19 Expenditures by LEA (LE-CY)

37 68205 0000000Report SEMA

California Dept of EducationSACS Financial Reporting Sof tware - 2019.2.0File: sema (Rev 05/09/2019) Page 1 of 2 Printed: 9/6/2019 3:20 PM

SpecialEducation,

UnspecifiedRegionalized

Services

RegionalizedProgram

SpecialistSpecial

Education, Infants

SpecialEducation,PreschoolStudents

Spec. Education,Ages 5-22

Severely Disabled


NonseverelyDisabled

Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* Total

UNDUPLICATED PUPIL COUNT 539

TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)

1000-1999 Certif icated Salaries 0.00 0.00 0.00 0.00 161,663.85 495,768.70 1,992,787.27 2,650,219.82

2000-2999 Classified Salaries 72,151.58 0.00 0.00 0.00 25,742.76 616,305.49 514,884.55 1,229,084.38

3000-3999 Employ ee Benef its 89,955.87 0.00 0.00 0.00 79,038.39 575,318.07 1,311,835.02 2,056,147.35

4000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 89.10 0.00 89.10

5000-5999 Serv ices and Other Operating Expenditures 0.00 0.00 0.00 0.00 0.00 895,347.52 0.00 895,347.52

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 162,107.45 0.00 0.00 0.00 266,445.00 2,582,828.88 3,819,506.84 0.00 6,830,888.17

7310 Transfers of Indirect Costs 66,056.00 0.00 0.00 0.00 0.00 0.00 0.00 66,056.00

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

PCRA Program Cost Report Allocations 1,818,806.17 1,818,806.17

Total Indirect Costs and PCR Allocations 1,884,862.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,884,862.17

TOTAL COSTS 2,046,969.62 0.00 0.00 0.00 266,445.00 2,582,828.88 3,819,506.84 0.00 8,715,750.34FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3385)

1000-1999 Certif icated Salaries 0.00 0.00 0.00 0.00 92,222.32 283.75 0.00 92,506.072000-2999 Classified Salaries 56,189.72 0.00 0.00 0.00 0.00 173,694.47 328,763.64 558,647.833000-3999 Employ ee Benef its 36,747.67 0.00 0.00 0.00 22,275.66 97,423.17 211,147.84 367,594.344000-4999 Books and Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.005000-5999 Serv ices and Other Operating Expenditures 0.00 0.00 0.00 0.00 0.00 99.97 0.00 99.976000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

7130 State Special Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.007430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 92,937.39 0.00 0.00 0.00 114,497.98 271,501.36 539,911.48 0.00 1,018,848.21

7310 Transfers of Indirect Costs 66,056.00 0.00 0.00 0.00 0.00 0.00 0.00 66,056.007350 Transfers of Indirect Costs - Interfund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Indirect Costs 66,056.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66,056.00TOTAL BEFORE OBJECT 8980 158,993.39 0.00 0.00 0.00 114,497.98 271,501.36 539,911.48 0.00 1,084,904.21

8980 Less: Contributions f rom Unrestricted Rev enues to FederalResources (Resources 3310-3400, except 3385, all goals;resources 3000-3178 & 3410-5810, goals 5000-5999)

376,473.22TOTAL COSTS 708,430.99



2018-19 Actual v s. Actual Comparison Year2018-19 Expenditures by LEA (LE-CY)

37 68205 0000000Report SEMA

California Dept of EducationSACS Financial Reporting Sof tware - 2019.2.0File: sema (Rev 05/09/2019) Page 2 of 2 Printed: 9/6/2019 3:20 PM

SpecialEducation,


Services

RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)


2000-2999 Classified Salaries 15,961.86 0.00 0.00 0.00 25,742.76 442,611.02 186,120.91 670,436.55




6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7310 Transfers of Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


PCRA Program Cost Report Allocations 1,818,806.17 1,818,806.17

Total Indirect Costs and PCR Allocations 1,818,806.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,818,806.17

TOTAL BEFORE OBJECT 8980 1,887,976.23 0.00 0.00 0.00 151,947.02 2,311,327.52 3,279,595.36 0.00 7,630,846.13

8980 Contributions f rom Unrestricted Rev enues to FederalResources (from Federal Expenditures section) 376,473.22

TOTAL COSTS 8,007,319.35LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certif icated Salaries 0.00 0.00 0.00 0.00 0.00 0.00 10,311.44 10,311.44

2000-2999 Classified Salaries 15,961.86 0.00 0.00 0.00 0.00 0.00 0.00 15,961.86

3000-3999 Employ ee Benef its 15,975.20 0.00 0.00 0.00 6,957.96 41,087.22 96,357.40 160,377.78



6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 31,937.06 0.00 0.00 0.00 6,957.96 70,926.83 106,668.84 0.00 216,490.69



Total Indirect Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL BEFORE OBJECT 8980 31,937.06 0.00 0.00 0.00 6,957.96 70,926.83 106,668.84 0.00 216,490.69


8980 Contributions f rom Unrestricted Rev enues to StateResources (Resources 3385, 6500, 6510, & 7240, allgoals; resources 2000-2999 & 6010-7810, except 6500,6510, & 7240, goals 5000-5999)

3,167,801.00

TOTAL COSTS 3,760,764.91

* Attach an additional sheet with explanations of any amounts

in the Adjustments column.


Unaudited ActualsSpecial Education Maintenance of Effort

2018-19 Actual vs. Actual Comparison Year2017-18 Expenditures by LEA (LE-PY)

37 68205 0000000Report SEMA

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: sema (Rev 04/14/2010) Page 1 of 1 Printed: 9/6/2019 3:21 PM

2017-18 Expenditures A. State and Local B. Local Only1. Enter Total Costs amounts from the 2017-18 Report SEMA, 2017-18 Expenditures by

LEA (LE-CY) worksheet, Total Column, for the State and Local Expenditures sectionand the Local Expenditures section 6,829,993.25 3,230,472.02

2. Enter audit adjustments of 2017-18 special education expenditures fromSACS2019ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9793) 0.00 0.00

3. Enter restatements of 2018-19 special education beginning fund balances fromSACS2019ALL data, not included in Line 1 (explain below)(Funds 01, 09, and 62; resources 0000-2999 & 6000-9999; Object 9795) 0.00 0.00

4. Enter any other adjustments, not included in Line 1 (explain below) 0.00 0.00

5. 2017-18 Expenditures, Adjusted for 2018-19 MOE Calculation(Sum lines 1 through 4) 6,829,993.25 3,230,472.02

C. Unduplicated Pupil Count1. Enter the unduplicated pupil count reported in 2017-18 Report SEMA,

2017-18 Expenditures by LEA (LE-CY) worksheet 529.00

2. Enter any adjustments not included in Line C1 (explain below)

3. 2017-18 Unduplicated Pupil Count, Adjusted for 2018-19 MOE Calculation(Line C1 plus Line C2) 529.00



2018-19 Actual vs. Actual Comparison YearLEA Maintenance of Effort Calculation (LMC-A)

37 68205 0000000Report SEMA


SELPA: East County (PC)

This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2018-19 Expenditures by LEA (LE-CY) and the 2017-18 Expenditures by LEA (LE-PY) tothe SELPA AU. If a single-LEA SELPA, submit the forms to the CDE.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in which theLEA maintained effort using the same method by which it is currently establishing the compliance standard. To meet the requirement of theSubsequent Years Rule, the LMC-A worksheet has been revised to make changes to sections 3.A.1, 3.A.2, 3.B.1, and 3.B.2. The revised sectionsallow the LEA to compare the 2018-19 expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparisonyear. To ensure the LEA is comparing 2018-19 expenditures to the appropriate comparison year, the LEA is required to complete the SubsequentYears Tracking (SYT) worksheet with their LMC-A worksheet. The SYT worksheet tracks the result for each of the four methods back to FY 2011-12, which is the baseline year for LEA MOE calculations established by the Office of Special Education Programs. The SYT worksheet is availableat: http://www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls.

There are four methods that the LEA can use to demonstrate the compliance standard. They are (1) combined state and local expenditures; (2)combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all four methods.These results are necessary both for historical purposes and for the possibility that the LEA may want, or need, to switch methods in future years.

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local onlyMOE standard, or both. If the LEA meets one of the conditions below, the LEA must complete and include the IDEA MOEExemption Worksheet available at: http://www.cde.ca.gov/sp/se/as/documents/leamoeexempwrksht.xls

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child:

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below: State and Local Local Only

1718 Special Ed Employee Departure 60,212.43

Total exempt reductions 60,212.43 0.00




37 68205 0000000Report SEMA



SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only Current year funding (IDEA Section 611 Local Assistance Grant Award - Resource 3310)

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Awards - Resources 3310 and3320)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% ofincrease in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services(EIS) (15% of current year funding - Resources3310 and 3315) 0.00 (b)

If (b) is greater than (a).Enter portion to set aside for EIS (cannot exceedline (b), Maximum available for EIS) (c)

Available for MOE reduction.(line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement(cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).Enter portion used to reduce MOE requirement(first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOErequirement). (e)

Available to set aside for EIS(line (b) minus line (e), zero if negative) 0.00 (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must listthe activities (which are authorized under the ESEA) paid with the freed up funds:




37 68205 0000000Report SEMA



SECTION 3 Column A Column B Column C

Actual Expenditures Actual Expenditures(LE-CY Worksheet) Comparison Year Difference

FY 2018-19 FY 2017-18 (A - B)

A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on state and local expenditures.

a. Total special education expenditures 8,715,750.34

b. Less: Expenditures paid from federal sources 708,430.99

c. Expenditures paid from state and local sources 8,007,319.35 6,829,993.25 Add/Less: Adjustments required for MOE calculation Comparison year's expenditures, adjusted for MOE calculation 6,829,993.25

Less: Exempt reduction(s) for SECTION1 60,212.43

Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 8,007,319.35 6,769,780.82 1,237,538.53

If the difference in Column C for the Section 3.A.1 is positive or zero, the MOE compliance requirement is met based on the

combination of state and local expenditures.

Actual Comparison YearFY 2018-19 FY 2017-18 Difference

2. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on the per capita state and local expenditures.



c. Expenditures paid from state and local sources 8,007,319.35 6,829,993.25 Add/Less: Adjustments required for MOE calculation Comparison year's expenditures, adjusted for MOE calculation 6,829,993.25

Less: Exempt reduction(s) from SECTION 1 60,212.43 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 8,007,319.35 6,769,780.82

d. Special education unduplicated pupil count 539 529

e. Per capita state and local expenditures (A2c/A2d) 14,855.88 12,797.32 2,058.56

If the difference in Column C for the Section 3.A.2 is positive or zero, the MOE compliance requirement is met based on the per capita state and local expenditures.




37 68205 0000000Report SEMA



B. LOCAL EXPENDITURES ONLY METHOD

Actual Comparison YearFY 2018-19 FY 2017-18 Difference

1. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on local expenditures only.

a. Expenditures paid from local sources 3,760,764.91 3,230,472.02 Add/Less: Adjustments required for MOE calculation Comparison year's expenditures, adjusted for MOE calculation 3,230,472.02

Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 3,760,764.91 3,230,472.02 530,292.89

If the difference in Column C for the Section 3.B.1 is positive or zero, the MOE compliance requirement is met based on the local expenditures only.

Actual Comparison Year

FY 2018-19 FY 2017-18 Difference2. Under "Comparison Year," enter the most recent year in

which MOE compliance was met using the actual vs. actual method based on the per capita local expenditures only.

a. Expenditures paid from local sources 3,760,764.91 3,230,472.02 Add/Less: Adjustments required for MOE calculation Comparison year's expenditures, adjusted for MOE 3,230,472.02

Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 3,760,764.91 3,230,472.02

b. Special education unduplicated pupil count 539 529

c. Per capita local expenditures (B2a/B2b) 6,977.30 6,106.75 870.55

If the difference in Column C for the Section 3.B.2 is positive or zero, the MOE compliance requirement is met based on the percapita local expenditures only.

Amounts must be entered in Column B for both sections 3.A and 3.B; if no costs, enter 0.

ERICA BALAKIAN 619-825-5600

Contact Name Telephone Number

SUPERINTENDENT [email protected]

Title Email Address



2019-20 Budget v s. Actual Comparison Year2019-20 Budget by LEA (LB-B)

37 68205 0000000Report SEMB

California Dept of EducationSACS Financial Reporting Sof tware - 2019.2.0File: semb (Rev 03/13/2019) Page 1 of 2 Printed: 9/6/2019 3:22 PM

SpecialEducation,


Services

RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL BUDGET (Funds 01, 09, & 62; resources 0000-9999)

1000-1999 Certif icated Salaries 496,398.00 0.00 0.00 0.00 172,918.00 553,536.50 2,034,676.50 3,257,529.00




5000-5999 Serv ices and Other Operating Expenditures 414,669.00 0.00 0.00 0.00 0.00 791,370.00 0.00 1,206,039.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 1,415,452.00 0.00 0.00 0.00 274,896.00 2,627,643.50 3,697,071.50 0.00 8,015,063.00




TOTAL COSTS 1,415,452.00 0.00 0.00 0.00 274,896.00 2,627,643.50 3,697,071.50 0.00 8,015,063.00STATE AND LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)

1000-1999 Certif icated Salaries 496,398.00 0.00 0.00 0.00 131,128.00 553,536.50 2,034,676.50 3,215,739.00


3000-3999 Employ ee Benef its 246,179.00 0.00 0.00 0.00 60,655.00 440,975.00 890,248.00 1,638,057.00


5000-5999 Serv ices and Other Operating Expenditures 414,669.00 0.00 0.00 0.00 0.00 791,000.00 0.00 1,205,669.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 1,329,459.00 0.00 0.00 0.00 221,475.00 2,306,329.50 3,071,435.50 0.00 6,928,699.00




TOTAL BEFORE OBJECT 8980 1,329,459.00 0.00 0.00 0.00 221,475.00 2,306,329.50 3,071,435.50 0.00 6,928,699.00

8980 Contributions f rom Unrestricted Rev enues to FederalResources (Resources 3310-3400, except 3385, allgoals; resources 3000-3178 & 3410-5810, goals5000-5999)

311,023.00




2019-20 Budget v s. Actual Comparison Year2019-20 Budget by LEA (LB-B)

37 68205 0000000Report SEMB


SpecialEducation,


Services

RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


LOCAL BUDGET (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certif icated Salaries 0.00 0.00 0.00 0.00 0.00 4,000.00 0.00 4,000.00


3000-3999 Employ ee Benef its 74,804.00 0.00 0.00 0.00 0.00 886.00 0.00 75,690.00


5000-5999 Serv ices and Other Operating Expenditures 410,000.00 0.00 0.00 0.00 0.00 0.00 0.00 410,000.00

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 653,374.00 0.00 0.00 0.00 0.00 4,886.00 0.00 0.00 658,260.00




TOTAL BEFORE OBJECT 8980 653,374.00 0.00 0.00 0.00 0.00 4,886.00 0.00 0.00 658,260.00

8980 Contributions f rom Unrestricted Rev enues to FederalResources (from State and Local Budget section)

311,023.008980 Contributions f rom Unrestricted Rev enues to State

Resources (Resources 3385, 6500-6540, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500-6540, & 7240, goals 5000-5999)

3,994,289.00






2019-20 Budget v s. Actual Comparison Year2018-19 Expenditures by LEA (LE-B)

37 68205 0000000Report SEMB


SpecialEducation,


Services

RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled



TOTAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00




PCRA Program Cost Report Allocations (non-add) 1,818,806.17 1,818,806.17

Total Indirect Costs 66,056.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66,056.00

TOTAL COSTS 228,163.45 0.00 0.00 0.00 266,445.00 2,582,828.88 3,819,506.84 0.00 6,896,944.17FEDERAL EXPENDITURES (Funds 01, 09, and 62; resources 3000-5999, except 3385)

1000-1999 Certif icated Salaries 0.00 0.00 0.00 0.00 92,222.32 283.75 0.00 92,506.07

2000-2999 Classified Salaries 56,189.72 0.00 0.00 0.00 0.00 173,694.47 328,763.64 558,647.83



5000-5999 Serv ices and Other Operating Expenditures 0.00 0.00 0.00 0.00 0.00 99.97 0.00 99.97

6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 92,937.39 0.00 0.00 0.00 114,497.98 271,501.36 539,911.48 0.00 1,018,848.21



Total Indirect Costs 66,056.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66,056.00

TOTAL BEFORE OBJECT 8980 158,993.39 0.00 0.00 0.00 114,497.98 271,501.36 539,911.48 0.00 1,084,904.21

8980 Less: Contributions f rom Unrestricted Rev enues toFederal Resources (Resources 3310-3400, except3385, all goals; resources 3000-3178 & 3410-5810,goals 5000-5999)

376,473.22

TOTAL COSTS 708,430.99



2019-20 Budget v s. Actual Comparison Year2018-19 Expenditures by LEA (LE-B)

37 68205 0000000Report SEMB


SpecialEducation,


Services

RegionalizedProgram

SpecialistSpecial

Education, Infants



Severely Disabled


NonseverelyDisabled


STATE AND LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-2999, 3385, & 6000-9999)






6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00




PCRA Program Cost Report Allocations (non-add) 1,818,806.17 1,818,806.17


TOTAL BEFORE OBJECT 8980 69,170.06 0.00 0.00 0.00 151,947.02 2,311,327.52 3,279,595.36 0.00 5,812,039.96


TOTAL COSTS 6,188,513.18LOCAL EXPENDITURES (Funds 01, 09, & 62; resources 0000-1999 & 8000-9999)

1000-1999 Certif icated Salaries 0.00 0.00 0.00 0.00 0.00 0.00 10,311.44 10,311.44





6000-6999 Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00


7430-7439 Debt Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Total Direct Costs 31,937.06 0.00 0.00 0.00 6,957.96 70,926.83 106,668.84 0.00 216,490.69




TOTAL BEFORE OBJECT 8980 31,937.06 0.00 0.00 0.00 6,957.96 70,926.83 106,668.84 0.00 216,490.69

8980 Contributions f rom Unrestricted Rev enues to FederalResources (from Federal Expenditures section)

376,473.228980 Contributions f rom Unrestricted Rev enues to State

Resources (Resources 3385, 6500, 6510, & 7240, allgoals; resources 2000-2999 & 6010-7810, except6500, 6510, & 7240, goals 5000-5999)

3,167,801.00






2019-20 Budget vs. Actual Comparison YearLEA Maintenance of Effort Calculation (LMC-B)

37 68205 0000000Report SEMB

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: semb (Rev 05/09/2019) Page 1 of 4 Printed: 9/6/2019 3:27 PM


This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-LEA SELPA. If amember of a SELPA, submit this form together with the 2019-20 Budget by LEA (LB-B) and the 2018-19 Expenditures by LEA (LE-B) to the SELPAAU. If a single-LEA SELPA, submit the forms to the CDE.

Per the federal Subsequent Years Rule, in order to determine the required level of effort, the LEA must look back to the last fiscal year in which theLEA maintained effort using the same method by which it is currently establishing the eligibility standard. To meet the requirement of the SubsequentYears Rule, the LMC-B worksheet has been revised to make changes to sections 3.A.1, 3.A.2, 3.B.1, and 3.B.2. The revised sections allow the LEAto compare the 2019-20 budgeted expenditures to the most recent fiscal year the LEA met MOE using that method, which is the comparison year. Toensure the LEA is comparing 2019-20 budgeted expenditures to the appropriate comparison year, the LEA is required to complete the SubsequentYears Tracking (SYT) worksheet with their LMC-B worksheet. The SYT worksheet tracks the result for each of the four methods back to FY 2011-12,which is the baseline year for LEA MOE calculations established by the Office of Special Education Programs. The SYT worksheet is available at:http://www.cde.ca.gov/sp/se/as/documents/subseqyrtrckwrksht.xls.

There are four methods that the LEA can use to demonstrate the eligibility standard. They are (1) combined state and local expenditures; (2)combined state and local expenditures on a per capita basis; (3) local expenditures only; and (4) local expenditures only on a per capita basis.

The LEA is only required to pass one of the tests to meet the MOE requirement. However, the LEA is required to show results for all four methods.These results are necessary both for historical purposes and for the possibility that the LEA may want, or need, to switch methods in future years.

SECTION 1 Exempt Reduction Under 34 CFR Section 300.204

If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you maycalculate a reduction to the required MOE standard. Reductions may apply to combined state and local MOE standard, local onlyMOE standard, or both. If the LEA meets one of the conditions below, the LEA must complete and include the IDEA MOE ExemptionWorksheet available at: http://www.cde.ca.gov/sp/se/as/documents/leamoeexempwrksht.xls.

1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel.

2. A decrease in the enrollment of children with disabilities.

3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child:

a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education.

4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities.

5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec. 300.704(c).

Provide the condition number, if any, to be used in the calculation below: State and Local Local Only

Residential Treatment Center placements (2 students) no longer needed in 1920 169,447.75

NPS placements no longer needed in 1920 (2 students graduated - 1 student left jurisdiction)116,839.35

Day Treatment Center placements no longer needed in 1920 (1 student graduated)

Special Ed settlements for services no longer needed in 1920 67,472.27

1819 Special Ed Employee Departure 203,240.91

Total exempt reductions 557,000.28 0.00




37 68205 0000000Report SEMB



SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(C) (34 CFR Sec. 300.205)IMPORTANT NOTE: Only LEAs that have a "meets requirement" compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement.

Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be usedto reduce the required level of state and local expenditures. This option is available only if the LEA used or will usethe freed up funds for activities authorized under the Elementary and Secondary Education Act (ESEA) of 1965. Also, the amount of Part B funds used for early intervening services (34 CFR 300.226(a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L. 108-446].

State and Local Local Only

Current year funding (IDEA Section 611 Local Assistance Grant Award - Resource 3310

Less: Prior year's funding (IDEA Section 611 LocalAssistance Grant Award - Resource 3310)

Increase in funding (if difference is positive) 0.00

Maximum available for MOE reduction (50% ofincrease in funding) 0.00 (a)

Current year funding (IDEA Section 619 - Resource 3315)

Maximum available for early intervening services(EIS) (15% of current year funding - Resources3310 and 3315) 0.00 (b)

If (b) is greater than (a).Enter portion to set aside for EIS (cannot exceedline (b), Maximum available for EIS) (c)

Available for MOE reduction.(line (a) minus line (c), zero if negative) 0.00 (d)

Enter portion used to reduce MOE requirement(cannot exceed line (d), Available for MOE reduction).

If (b) is less than (a).Enter portion used to reduce MOE requirement(first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOErequirement). (e)

Available to set aside for EIS(line (b) minus line (e), zero if negative) 0.00 (f)

Note: If your LEA exercises the authority under 34 CFR 300.205(a) to reduce the MOE requirement, the LEA must list the activities(which are authorized under the ESEA) paid with the freed up funds:




37 68205 0000000Report SEMB



SECTION 3 Column A Column B Column C

Budgeted Amounts Actual Expenditures

(LB-B Worksheet) Comparison Year Difference

FY 2019-20 FY 2018-19 (A - B)

A. COMBINED STATE AND LOCAL EXPENDITURES METHOD

1. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on state and local expenditures.



c. Expenditures paid from state and local sources 7,239,722.00 6,188,513.18 Add/Less: Adjustments and/or PCRA required for MOE calculation Comparison year's expenditures, adjusted for MOE calculation 6,188,513.18

Less: Exempt reduction(s) from SECTION 1 557,000.28 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 7,239,722.00 5,631,512.90 1,608,209.10

If the difference in Column C for the Section 3.A.1 is positive or zero, the MOE Eligibility requirement is met based on the combination of state and local expenditures.

Budgeted Amounts Comparison YearFY 2019-20 FY 2018-19 Difference

2. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on the per capita state and local expenditures.



c. Expenditures paid from state and local sources 7,239,722.00 6,188,513.18 Add/Less: Adjustments and/or PCRA required for MOE calculation Comparison year's expenditures, adjusted for MOE calculation 6,188,513.18

Less: Exempt reduction(s) from SECTION 1 557,000.28 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from state and local sources 7,239,722.00 5,631,512.90

d. Special education unduplicated pupil count 539 539

e. Per capita state and local expenditures (A2c/A2d) 13,431.77 10,448.08 2,983.69

If the difference in Column C for the Section 3.A.2 is positive or zero, the MOE eligibility requirement is met based on the per capitastate and local expenditures.




37 68205 0000000Report SEMB



B. LOCAL EXPENDITURES ONLY METHOD

Budget Comparison YearFY 2019-20 FY 2018-19 Difference

1. Under "Comparison Year," enter the most recent year in which MOE compliance was met using the actual vs. actual method based on local expenditures only.


Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 4,963,572.00 3,760,764.91 1,202,807.09

If the difference in Column C for the Section 3.B.1 is positive or zero, the MOE eligibility requirement is met based on the localexpenditures only.

Budget Comparison Year

FY 2019-20 FY 2018-19 Difference2. Under "Comparison Year," enter the most recent year

in which MOE compliance was met using the actual vs.actual method based on per capita local expenditures


Less: Exempt reduction(s) from SECTION 1 0.00 Less: 50% reduction from SECTION 2 0.00 Net expenditures paid from local sources 4,963,572.00 3,760,764.91

b. Special education unduplicated pupil count 539 539

c. Per capita local expenditures (B2a/B2b) 9,208.85 6,977.30 2,231.55

If the difference in Column C for the Section 3.B.2 is positive or zero, the MOE eligibility requirement is met based on the per capitalocal expenditures only.

Amounts must be entered in Column B for both sections 3.A and 3.B; if no costs, enter 0.

ERICA BALAKIAN 619-825-5600

Contact Name Telephone Number

SUPERINTENDENT [email protected]

Title Email Address

unaudited actuals financial reports 37 68205 0000000 san ... · sacs financial reporting software -...

Documents