unaudited actuals irvine unified · sacs financial reporting software - 2017.2.0 file: fund-a (rev...

Irvine UnifiedOrange County

Unaudited ActualsFINANCIAL REPORTS

2016-17 Unaudited ActualsSummary of Unaudited Actual Data Submission

30 73650 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ca (Rev 05/30/2017) Page 1 Printed: 8/31/2017 11:08 AM

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 ValueCEA Percent of Current Cost of Education Expended for Classroom Compensation 58.11%

Must equal or exceed 60% for elementary, 55% for unified, and 50% for high schooldistricts or future apportionments may be affected. (EC 41372)

CEA Deficiency Amount $0.00Applicable to districts not exempt from the requirement and not meeting the minimum classroom compensation percentage - see Form CEA for further details.

GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 $0.00If this amount is not zero, it represents an increase to your Appropriations Limit. The Department of Finance must be notified of increases within 45 days of budget adoption.

Adjusted Appropriations Limit $232,201,340.30Appropriations Subject to Limit $232,201,340.30These amounts represent the board approved Appropriations Limit and Appropriations Subject toLimit pursuant to Government Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 3.09%Fixed-with-carry-forward indirect cost rate for use in 2018-19, subject to CDE approval.

NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE MetIf MOE Not Met, the 2018-19 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


Unaudited ActualsGeneral Fund

Unrestricted and RestrictedExpenditures by Object

30 73650 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-a (Rev 06/08/2017) Page 1 Printed: 8/31/2017 11:13 AM

2016-17 Unaudited Actuals 2017-18 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 261,333,088.97 0.00 261,333,088.97 275,774,622.00 0.00 275,774,622.00 5.5%

2) Federal Revenue 8100-8299 132,750.23 11,240,038.70 11,372,788.93 45,000.00 10,058,316.00 10,103,316.00 -11.2%

3) Other State Revenue 8300-8599 12,879,729.47 35,585,081.42 48,464,810.89 6,131,604.00 33,309,957.00 39,441,561.00 -18.6%

4) Other Local Revenue 8600-8799 12,793,882.96 13,057,039.63 25,850,922.59 8,877,862.00 6,520,836.00 15,398,698.00 -40.4%

5) TOTAL, REVENUES 287,139,451.63 59,882,159.75 347,021,611.38 290,829,088.00 49,889,109.00 340,718,197.00 -1.8%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 125,750,220.48 32,722,649.49 158,472,869.97 130,409,123.00 34,352,501.00 164,761,624.00 4.0%

2) Classified Salaries 2000-2999 36,500,335.89 21,598,854.63 58,099,190.52 35,106,275.00 20,889,020.00 55,995,295.00 -3.6%

3) Employee Benefits 3000-3999 48,974,229.55 26,819,598.51 75,793,828.06 52,726,804.00 28,181,293.00 80,908,097.00 6.7%

4) Books and Supplies 4000-4999 16,808,842.66 6,957,074.88 23,765,917.54 10,721,638.00 3,866,970.00 14,588,608.00 -38.6%

5) Services and Other Operating Expenditures 5000-5999 14,225,416.03 9,668,618.01 23,894,034.04 18,801,453.00 8,650,826.00 27,452,279.00 14.9%

6) Capital Outlay 6000-6999 420,044.02 1,995,767.47 2,415,811.49 140,000.00 385,000.00 525,000.00 -78.3%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,781,602.66 1,045,037.65 2,826,640.31 1,559,950.00 1,039,223.00 2,599,173.00 -8.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,769,761.79) 1,543,469.81 (226,291.98) (2,399,334.00) 2,127,675.00 (271,659.00) 20.0%

9) TOTAL, EXPENDITURES 242,690,929.50 102,351,070.45 345,041,999.95 247,065,909.00 99,492,508.00 346,558,417.00 0.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 44,448,522.13 (42,468,910.70) 1,979,611.43 43,763,179.00 (49,603,399.00) (5,840,220.00) -395.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 204,923.56 78,397.54 283,321.10 295,000.00 0.00 295,000.00 4.1%

b) Transfers Out 7600-7629 5,311,492.44 3,448,503.51 8,759,995.95 2,750,000.00 1,150,000.00 3,900,000.00 -55.5%

2) Other Sources/Uses a) Sources 8930-8979 127,073.04 0.00 127,073.04 127,073.00 0.00 127,073.00 0.0%

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

3) Contributions 8980-8999 (44,629,281.62) 44,629,281.62 0.00 (51,824,559.00) 51,824,559.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (49,608,777.46) 41,259,175.65 (8,349,601.81) (54,152,486.00) 50,674,559.00 (3,477,927.00) -58.3%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,160,255.33) (1,209,735.05) (6,369,990.38) (10,389,307.00) 1,071,160.00 (9,318,147.00) 46.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 49,258,496.40 15,114,114.95 64,372,611.35 44,098,241.07 13,904,379.90 58,002,620.97 -9.9%

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

c) As of July 1 - Audited (F1a + F1b) 49,258,496.40 15,114,114.95 64,372,611.35 44,098,241.07 13,904,379.90 58,002,620.97 -9.9%

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

e) Adjusted Beginning Balance (F1c + F1d) 49,258,496.40 15,114,114.95 64,372,611.35 44,098,241.07 13,904,379.90 58,002,620.97 -9.9%

2) Ending Balance, June 30 (E + F1e) 44,098,241.07 13,904,379.90 58,002,620.97 33,708,934.07 14,975,539.90 48,684,473.97 -16.1%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 150,000.00 0.00 150,000.00 150,000.00 0.00 150,000.00 0.0%

Stores 9712 396,342.93 0.00 396,342.93 400,000.00 0.00 400,000.00 0.9%

Prepaid Expenditures 9713 19,782.00 7,020.00 26,802.00 0.00 0.00 0.00 -100.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 13,897,359.90 13,897,359.90 0.00 14,975,539.90 14,975,539.90 7.8%

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

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 36,455,116.14 0.00 36,455,116.14 26,148,934.07 0.00 26,148,934.07 -28.3%Contingency Reserve 0000 9780 5,000,000.00 5,000,000.00Deferred 2015-16 LCAP Allocations 0000 9780 3,760,704.00 3,760,704.00Deferred 2016-17 LCAP Allocations 0000 9780 5,943,601.00 5,943,601.00Deferred 2017-18 LCAP Allocations 0000 9780 8,557,877.00 8,557,877.00Site/Department Carryover 0000 9780 7,893,056.28 7,893,056.28Other Assigned 0000 9780 5,299,877.86 5,299,877.86Contingency Reserve 0000 9780 5,000,000.00 5,000,000.00Deferred 2017-18 LCAP Allocations 0000 9780 3,360,560.00 3,360,560.00Site/Department Carryover 0000 9780 7,569,128.00 7,569,128.00Other Assigned 0000 9780 10,219,246.07 10,219,246.07

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 7,077,000.00 0.00 7,077,000.00 7,010,000.00 0.00 7,010,000.00 -0.9%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 54,201,041.64 13,510,423.46 67,711,465.10

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 150,000.00 0.00 150,000.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 9,395.81 0.00 9,395.81

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 946,240.65 2,468,105.90 3,414,346.55

4) Due from Grantor Government 9290 1,616,477.97 5,786,272.31 7,402,750.28

5) Due from Other Funds 9310 839,728.95 78,397.54 918,126.49

6) Stores 9320 396,342.93 0.00 396,342.93

7) Prepaid Expenditures 9330 19,782.00 7,020.00 26,802.00

8) Other Current Assets 9340 57,355.75 0.00 57,355.75

9) TOTAL, ASSETS 58,236,365.70 21,850,219.21 80,086,584.91

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 12,560,385.21 4,337,555.99 16,897,941.20

2) Due to Grantor Governments 9590 622,731.00 0.00 622,731.00

3) Due to Other Funds 9610 814,339.68 1,548,503.51 2,362,843.19

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 140,668.74 2,059,779.81 2,200,448.55

6) TOTAL, LIABILITIES 14,138,124.63 7,945,839.31 22,083,963.94

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




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(must agree with line F2) (G9 + H2) - (I6 + J2) 44,098,241.07 13,904,379.90 58,002,620.97




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 33,824,518.00 0.00 33,824,518.00 38,426,945.00 0.00 38,426,945.00 13.6%

Education Protection Account State Aid - Current Year 8012 6,494,702.00 0.00 6,494,702.00 6,679,710.00 0.00 6,679,710.00 2.8%

State Aid - Prior Years 8019 (43,192.00) 0.00 (43,192.00) 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 1,257,498.07 0.00 1,257,498.07 1,257,497.00 0.00 1,257,497.00 0.0%

Timber Yield Tax 8022 18.33 0.00 18.33 25.00 0.00 25.00 36.4%

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 196,751,680.40 0.00 196,751,680.40 208,151,707.00 0.00 208,151,707.00 5.8%

Unsecured Roll Taxes 8042 6,210,291.75 0.00 6,210,291.75 6,614,993.00 0.00 6,614,993.00 6.5%

Prior Years' Taxes 8043 2,141,709.07 0.00 2,141,709.07 2,181,940.00 0.00 2,181,940.00 1.9%

Supplemental Taxes 8044 3,458,539.82 0.00 3,458,539.82 3,221,807.00 0.00 3,221,807.00 -6.8%

Education Revenue Augmentation Fund (ERAF) 8045 4,989,921.90 0.00 4,989,921.90 4,828,162.00 0.00 4,828,162.00 -3.2%

Community Redevelopment Funds (SB 617/699/1992) 8047 6,247,401.63 0.00 6,247,401.63 4,411,836.00 0.00 4,411,836.00 -29.4%

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 261,333,088.97 0.00 261,333,088.97 275,774,622.00 0.00 275,774,622.00 5.5% LCFF Transfers

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

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

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

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




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

TOTAL, LCFF SOURCES 261,333,088.97 0.00 261,333,088.97 275,774,622.00 0.00 275,774,622.00 5.5%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 4,509,208.00 4,509,208.00 0.00 4,509,208.00 4,509,208.00 0.0%

Special Education Discretionary Grants 8182 0.00 1,129,606.05 1,129,606.05 0.00 966,829.00 966,829.00 -14.4%

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 1,947,051.15 1,947,051.15 1,712,787.00 1,712,787.00 -12.0%

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

Title II, Part A, Educator Quality 4035 8290 474,252.04 474,252.04 514,991.00 514,991.00 8.6%

Title III, Part A, Immigrant Education Program 4201 8290 422,443.10 422,443.10 340,960.00 340,960.00 -19.3%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Title III, Part A, English Learner Program 4203 8290 785,705.30 785,705.30 588,690.00 588,690.00 -25.1%

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

Other NCLB / Every Student Succeeds Act

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

5510 8290 289,508.55 289,508.55 0.00 0.00 -100.0%

Career and Technical Education 3500-3599 8290 130,414.00 130,414.00 110,594.00 110,594.00 -15.2%

All Other Federal Revenue All Other 8290 132,750.23 1,551,850.51 1,684,600.74 45,000.00 1,314,257.00 1,359,257.00 -19.3%

TOTAL, FEDERAL REVENUE 132,750.23 11,240,038.70 11,372,788.93 45,000.00 10,058,316.00 10,103,316.00 -11.2%

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 16,846,828.00 16,846,828.00 17,288,492.00 17,288,492.00 2.6%

Prior Years 6500 8319 175,320.00 175,320.00 0.00 0.00 -100.0%

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 7,896,431.00 0.00 7,896,431.00 1,187,836.00 0.00 1,187,836.00 -85.0%

Lottery - Unrestricted and Instructional Materials 8560 4,920,365.75 1,635,502.47 6,555,868.22 4,880,768.00 1,525,240.00 6,406,008.00 -2.3%

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 8590 0.00 0.00 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 1,660,870.00 1,660,870.00 0.00 0.00 -100.0%

Career Technical Education Incentive




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Grant Program 6387 8590 1,427,519.61 1,427,519.61 1,293,333.00 1,293,333.00 -9.4%

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

Specialized Secondary 7370 8590 77,000.00 77,000.00 0.00 0.00 -100.0%

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

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

All Other State Revenue All Other 8590 62,932.72 13,762,041.34 13,824,974.06 63,000.00 13,202,892.00 13,265,892.00 -4.0%

TOTAL, OTHER STATE REVENUE 12,879,729.47 35,585,081.42 48,464,810.89 6,131,604.00 33,309,957.00 39,441,561.00 -18.6%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & 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 5,124,217.34 0.00 5,124,217.34 5,169,882.00 0.00 5,169,882.00 0.9%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 2,396,492.44 0.00 2,396,492.44 750,000.00 0.00 750,000.00 -68.7%

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 45,384.99 0.00 45,384.99 20,000.00 0.00 20,000.00 -55.9%

Leases and Rentals 8650 1,196,844.35 0.00 1,196,844.35 790,000.00 0.00 790,000.00 -34.0%

Interest 8660 674,119.82 0.00 674,119.82 425,000.00 0.00 425,000.00 -37.0%

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

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

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

Transportation Fees From Individuals 8675 171,418.39 0.00 171,418.39 155,000.00 0.00 155,000.00 -9.6%

Interagency Services 8677 0.00 27,436.60 27,436.60 0.00 0.00 0.00 -100.0%

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

All Other Fees and Contracts 8689 0.00 5,951.00 5,951.00 0.00 0.00 0.00 -100.0%

Other Local Revenue Plus: Misc Funds Non-LCFF




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

All Other Local Revenue 8699 3,185,405.63 13,023,652.03 16,209,057.66 1,567,980.00 6,520,836.00 8,088,816.00 -50.1%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 12,793,882.96 13,057,039.63 25,850,922.59 8,877,862.00 6,520,836.00 15,398,698.00 -40.4%

TOTAL, REVENUES 287,139,451.63 59,882,159.75 347,021,611.38 290,829,088.00 49,889,109.00 340,718,197.00 -1.8%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 103,628,345.55 16,796,724.10 120,425,069.65 107,852,764.00 17,296,078.00 125,148,842.00 3.9%

Certificated Pupil Support Salaries 1200 6,262,711.54 9,410,498.13 15,673,209.67 6,512,285.00 10,298,630.00 16,810,915.00 7.3%

Certificated Supervisors' and Administrators' Salaries 1300 12,429,176.46 2,328,472.92 14,757,649.38 13,103,575.00 2,434,758.00 15,538,333.00 5.3%

Other Certificated Salaries 1900 3,429,986.93 4,186,954.34 7,616,941.27 2,940,499.00 4,323,035.00 7,263,534.00 -4.6%

TOTAL, CERTIFICATED SALARIES 125,750,220.48 32,722,649.49 158,472,869.97 130,409,123.00 34,352,501.00 164,761,624.00 4.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 4,733,397.74 12,520,402.13 17,253,799.87 4,640,334.00 12,889,485.00 17,529,819.00 1.6%

Classified Support Salaries 2200 13,253,396.74 6,308,199.78 19,561,596.52 14,068,019.00 5,678,957.00 19,746,976.00 0.9%

Classified Supervisors' and Administrators' Salaries 2300 3,280,529.10 1,136,629.26 4,417,158.36 1,998,508.00 1,088,796.00 3,087,304.00 -30.1%

Clerical, Technical and Office Salaries 2400 12,730,773.39 986,057.99 13,716,831.38 12,543,378.00 1,150,335.00 13,693,713.00 -0.2%

Other Classified Salaries 2900 2,502,238.92 647,565.47 3,149,804.39 1,856,036.00 81,447.00 1,937,483.00 -38.5%

TOTAL, CLASSIFIED SALARIES 36,500,335.89 21,598,854.63 58,099,190.52 35,106,275.00 20,889,020.00 55,995,295.00 -3.6%

EMPLOYEE BENEFITS

STRS 3101-3102 15,541,358.10 15,145,974.95 30,687,333.05 18,603,542.00 15,857,033.00 34,460,575.00 12.3%

PERS 3201-3202 4,447,132.79 2,741,530.15 7,188,662.94 5,280,755.00 3,470,989.00 8,751,744.00 21.7%

OASDI/Medicare/Alternative 3301-3302 4,423,706.79 2,061,085.62 6,484,792.41 4,594,189.00 2,219,157.00 6,813,346.00 5.1%

Health and Welfare Benefits 3401-3402 18,380,498.49 4,818,175.54 23,198,674.03 18,842,794.00 4,702,960.00 23,545,754.00 1.5%

Unemployment Insurance 3501-3502 79,938.03 26,743.48 106,681.51 84,837.00 37,106.00 121,943.00 14.3%

Workers' Compensation 3601-3602 4,869,405.94 1,624,064.87 6,493,470.81 4,088,378.00 1,401,484.00 5,489,862.00 -15.5%

OPEB, Allocated 3701-3702 1,232,189.41 402,023.90 1,634,213.31 1,232,309.00 492,564.00 1,724,873.00 5.5%

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

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

TOTAL, EMPLOYEE BENEFITS 48,974,229.55 26,819,598.51 75,793,828.06 52,726,804.00 28,181,293.00 80,908,097.00 6.7%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 9,895,439.63 166,135.48 10,061,575.11 3,419,485.00 211,032.00 3,630,517.00 -63.9%

Books and Other Reference Materials 4200 35,529.27 113,196.33 148,725.60 26,747.00 103,266.00 130,013.00 -12.6%

Materials and Supplies 4300 5,274,634.76 4,978,381.12 10,253,015.88 5,511,456.00 2,327,040.00 7,838,496.00 -23.5%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Noncapitalized Equipment 4400 1,603,239.00 1,699,361.95 3,302,600.95 1,763,950.00 1,225,632.00 2,989,582.00 -9.5%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 16,808,842.66 6,957,074.88 23,765,917.54 10,721,638.00 3,866,970.00 14,588,608.00 -38.6%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 2,326,737.69 2,326,737.69 0.00 0.00 0.00 -100.0%

Travel and Conferences 5200 503,727.76 369,069.67 872,797.43 526,983.00 209,559.00 736,542.00 -15.6%

Dues and Memberships 5300 83,692.99 10,436.45 94,129.44 93,092.00 14,522.00 107,614.00 14.3%

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

Operations and Housekeeping Services 5500 6,257,192.71 68,980.74 6,326,173.45 7,380,291.00 68,900.00 7,449,191.00 17.8%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 949,162.38 882,089.47 1,831,251.85 929,413.00 724,345.00 1,653,758.00 -9.7%

Transfers of Direct Costs 5710 (847,430.06) 847,430.06 0.00 (274,661.00) 274,661.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (6,500.48) 9,010.64 2,510.16 (4,279.00) 895.00 (3,384.00) -234.8%

Professional/Consulting Services and Operating Expenditures 5800 6,667,014.61 5,134,732.05 11,801,746.66 9,490,099.00 7,335,938.00 16,826,037.00 42.6%

Communications 5900 618,556.12 20,131.24 638,687.36 660,515.00 22,006.00 682,521.00 6.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 14,225,416.03 9,668,618.01 23,894,034.04 18,801,453.00 8,650,826.00 27,452,279.00 14.9%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 136,548.02 136,548.02 0.00 335,000.00 335,000.00 145.3%

Buildings and Improvements of Buildings 6200 0.00 1,615,129.82 1,615,129.82 0.00 0.00 0.00 -100.0%

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

Equipment 6400 420,044.02 244,089.63 664,133.65 140,000.00 50,000.00 190,000.00 -71.4%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 420,044.02 1,995,767.47 2,415,811.49 140,000.00 385,000.00 525,000.00 -78.3%

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 0.00 118,174.00 118,174.00 0.00 136,000.00 136,000.00 15.1%

Payments to County Offices 7142 296,293.22 746,444.65 1,042,737.87 435,000.00 722,804.00 1,157,804.00 11.0%

Payments to JPAs 7143 1,884.36 0.00 1,884.36 0.00 0.00 0.00 -100.0%

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 180,419.00 180,419.00 180,419.00 180,419.00 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 1,124,950.00 0.00 1,124,950.00 1,124,950.00 0.00 1,124,950.00 0.0%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

Debt Service Debt Service - Interest 7438 9,752.39 0.00 9,752.39 0.00 0.00 0.00 -100.0%

Other Debt Service - Principal 7439 348,722.69 0.00 348,722.69 0.00 0.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,781,602.66 1,045,037.65 2,826,640.31 1,559,950.00 1,039,223.00 2,599,173.00 -8.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (1,543,469.81) 1,543,469.81 0.00 (2,127,675.00) 2,127,675.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (226,291.98) 0.00 (226,291.98) (271,659.00) 0.00 (271,659.00) 20.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,769,761.79) 1,543,469.81 (226,291.98) (2,399,334.00) 2,127,675.00 (271,659.00) 20.0%

TOTAL, EXPENDITURES 242,690,929.50 102,351,070.45 345,041,999.95 247,065,909.00 99,492,508.00 346,558,417.00 0.4%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 0.00 0.00 0.00 145,000.00 0.00 145,000.00 New

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 204,923.56 78,397.54 283,321.10 150,000.00 0.00 150,000.00 -47.1%

(a) TOTAL, INTERFUND TRANSFERS IN 204,923.56 78,397.54 283,321.10 295,000.00 0.00 295,000.00 4.1%

INTERFUND TRANSFERS OUT

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

To: Special Reserve Fund 7612 2,761,492.44 400,000.00 3,161,492.44 1,150,000.00 400,000.00 1,550,000.00 -51.0%

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

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

Other Authorized Interfund Transfers Out 7619 2,550,000.00 3,048,503.51 5,598,503.51 1,600,000.00 750,000.00 2,350,000.00 -58.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 5,311,492.44 3,448,503.51 8,759,995.95 2,750,000.00 1,150,000.00 3,900,000.00 -55.5%

OTHER SOURCES/USES

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

Proceeds

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 127,073.04 0.00 127,073.04 127,073.00 0.00 127,073.00 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%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

(c) TOTAL, SOURCES 127,073.04 0.00 127,073.04 127,073.00 0.00 127,073.00 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 (48,464,281.62) 48,464,281.62 0.00 (55,369,633.00) 55,369,633.00 0.00 0.0%

Contributions from Restricted Revenues 8990 3,835,000.00 (3,835,000.00) 0.00 3,545,074.00 (3,545,074.00) 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (44,629,281.62) 44,629,281.62 0.00 (51,824,559.00) 51,824,559.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (49,608,777.46) 41,259,175.65 (8,349,601.81) (54,152,486.00) 50,674,559.00 (3,477,927.00) -58.3%



Unrestricted and RestrictedExpenditures by Function

30 73650 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 261,333,088.97 0.00 261,333,088.97 275,774,622.00 0.00 275,774,622.00 5.5%

2) Federal Revenue 8100-8299 132,750.23 11,240,038.70 11,372,788.93 45,000.00 10,058,316.00 10,103,316.00 -11.2%

3) Other State Revenue 8300-8599 12,879,729.47 35,585,081.42 48,464,810.89 6,131,604.00 33,309,957.00 39,441,561.00 -18.6%

4) Other Local Revenue 8600-8799 12,793,882.96 13,057,039.63 25,850,922.59 8,877,862.00 6,520,836.00 15,398,698.00 -40.4%

5) TOTAL, REVENUES 287,139,451.63 59,882,159.75 347,021,611.38 290,829,088.00 49,889,109.00 340,718,197.00 -1.8%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 155,212,661.51 60,241,768.35 215,454,429.86 156,205,324.00 58,804,507.00 215,009,831.00 -0.2%

2) Instruction - Related Services 2000-2999 36,119,716.44 12,224,825.53 48,344,541.97 38,692,236.00 12,053,475.00 50,745,711.00 5.0%

3) Pupil Services 3000-3999 14,876,632.82 16,882,359.71 31,758,992.53 15,525,002.00 17,178,257.00 32,703,259.00 3.0%

4) Ancillary Services 4000-4999 944,586.15 848,130.99 1,792,717.14 420,634.00 0.00 420,634.00 -76.5%

5) Community Services 5000-5999 777,718.30 0.00 777,718.30 500,000.00 0.00 500,000.00 -35.7%

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

7) General Administration 7000-7999 8,830,780.88 1,543,469.81 10,374,250.69 8,567,821.00 2,247,675.00 10,815,496.00 4.3%

8) Plant Services 8000-8999 24,147,230.74 9,565,478.41 33,712,709.15 25,594,942.00 8,169,371.00 33,764,313.00 0.2%

9) Other Outgo 9000-9999Except

7600-7699 1,781,602.66 1,045,037.65 2,826,640.31 1,559,950.00 1,039,223.00 2,599,173.00 -8.0%

10) TOTAL, EXPENDITURES 242,690,929.50 102,351,070.45 345,041,999.95 247,065,909.00 99,492,508.00 346,558,417.00 0.4%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 44,448,522.13 (42,468,910.70) 1,979,611.43 43,763,179.00 (49,603,399.00) (5,840,220.00) -395.0%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 204,923.56 78,397.54 283,321.10 295,000.00 0.00 295,000.00 4.1%

b) Transfers Out 7600-7629 5,311,492.44 3,448,503.51 8,759,995.95 2,750,000.00 1,150,000.00 3,900,000.00 -55.5%

2) Other Sources/Uses a) Sources 8930-8979 127,073.04 0.00 127,073.04 127,073.00 0.00 127,073.00 0.0%

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

3) Contributions 8980-8999 (44,629,281.62) 44,629,281.62 0.00 (51,824,559.00) 51,824,559.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (49,608,777.46) 41,259,175.65 (8,349,601.81) (54,152,486.00) 50,674,559.00 (3,477,927.00) -58.3%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (5,160,255.33) (1,209,735.05) (6,369,990.38) (10,389,307.00) 1,071,160.00 (9,318,147.00) 46.3%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 49,258,496.40 15,114,114.95 64,372,611.35 44,098,241.07 13,904,379.90 58,002,620.97 -9.9%

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

c) As of July 1 - Audited (F1a + F1b) 49,258,496.40 15,114,114.95 64,372,611.35 44,098,241.07 13,904,379.90 58,002,620.97 -9.9%

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

e) Adjusted Beginning Balance (F1c + F1d) 49,258,496.40 15,114,114.95 64,372,611.35 44,098,241.07 13,904,379.90 58,002,620.97 -9.9%

2) Ending Balance, June 30 (E + F1e) 44,098,241.07 13,904,379.90 58,002,620.97 33,708,934.07 14,975,539.90 48,684,473.97 -16.1%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 150,000.00 0.00 150,000.00 150,000.00 0.00 150,000.00 0.0%

Stores 9712 396,342.93 0.00 396,342.93 400,000.00 0.00 400,000.00 0.9%

Prepaid Expenditures 9713 19,782.00 7,020.00 26,802.00 0.00 0.00 0.00 -100.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 13,897,359.90 13,897,359.90 0.00 14,975,539.90 14,975,539.90 7.8%

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

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

d) Assigned

Other Assignments (by Resource/Object) 9780 36,455,116.14 0.00 36,455,116.14 26,148,934.07 0.00 26,148,934.07 -28.3%Contingency Reserve 0000 9780 5,000,000.00 5,000,000.00Deferred 2015-16 LCAP Allocations 0000 9780 3,760,704.00 3,760,704.00Deferred 2016-17 LCAP Allocations 0000 9780 5,943,601.00 5,943,601.00Deferred 2017-18 LCAP Allocations 0000 9780 8,557,877.00 8,557,877.00Site/Department Carryover 0000 9780 7,893,056.28 7,893,056.28Other Assigned 0000 9780 5,299,877.86 5,299,877.86Contingency Reserve 0000 9780 5,000,000.00 5,000,000.00Deferred 2017-18 LCAP Allocations 0000 9780 3,360,560.00 3,360,560.00Site/Department Carryover 0000 9780 7,569,128.00 7,569,128.00Other Assigned 0000 9780 10,219,246.07 10,219,246.07

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 7,077,000.00 0.00 7,077,000.00 7,010,000.00 0.00 7,010,000.00 -0.9%




30 73650 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0%



Exhibit: Restricted Balance Detail30 73650 0000000

Form 01


2016-17 2017-18Resource Description Unaudited Actuals Budget

5640 Medi-Cal Billing Option 777,699.92 777,699.926230 California Clean Energy Jobs Act 1,131,333.46 1,131,333.466264 Educator Effectiveness (15-16) 1,144,544.92 1,145,354.926300 Lottery: Instructional Materials 3,553,798.85 3,553,798.857338 College Readiness Block Grant 334,767.00 335,202.008150 Ongoing & Major Maintenance Account (RMA: Education Code Sectio 809,920.68 1,881,080.689010 Other Restricted Local 6,145,295.07 6,151,070.07

Total, Restricted Balance 13,897,359.90 14,975,539.90


Unaudited ActualsAdult Education Fund

Expenditures by Object30 73650 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-b (Rev 06/08/2017 Page 1 Printed: 8/31/2017 11:04 AM

Description Resource Codes Object Codes2016-17

Unaudited Actuals2017-18Budget

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 11,644.00 0.00 -100.0%

4) Other Local Revenue 8600-8799 360,875.50 320,500.00 -11.2%

5) TOTAL, REVENUES 372,519.50 320,500.00 -14.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 148,978.62 105,838.00 -29.0%

2) Classified Salaries 2000-2999 117,235.00 120,783.00 3.0%

3) Employee Benefits 3000-3999 72,977.59 75,887.00 4.0%

4) Books and Supplies 4000-4999 59,266.75 8,500.00 -85.7%

5) Services and Other Operating Expenditures 5000-5999 7,668.93 545.00 -92.9%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 10,253.13 8,947.00 -12.7%

9) TOTAL, EXPENDITURES 416,380.02 320,500.00 -23.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (43,860.52) 0.00 -100.0%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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 0.00 0.0%




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (43,860.52) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 69,440.95 25,580.43 -63.2%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 69,440.95 25,580.43 -63.2%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 69,440.95 25,580.43 -63.2%

2) Ending Balance, June 30 (E + F1e) 25,580.43 25,580.43 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 Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 25,580.43 25,580.43 0.0%

d) Assigned Other Assignments 9780 0.00 0.00 0.0%

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

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%




Form 11




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 203,237.61

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 1,073.37

4) Due from Grantor Government 9290 38,687.00

5) Due from Other Funds 9310 11,250.23

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 254,248.21


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 18,414.65

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 210,253.13

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 228,667.78


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 line F2) (G9 + H2) - (I6 + J2) 25,580.43




Form 11




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

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

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

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

Adult Education Block Grant Program 6391 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 11,644.00 0.00 -100.0%

TOTAL, OTHER STATE REVENUE 11,644.00 0.00 -100.0%




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 997.47 500.00 -49.9%

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

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.0%

Interagency Services 8677 338,687.00 300,000.00 -11.4%

Other Local Revenue

All Other Local Revenue 8699 21,191.03 20,000.00 -5.6%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 360,875.50 320,500.00 -11.2%

TOTAL, REVENUES 372,519.50 320,500.00 -14.0%




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 148,978.62 105,838.00 -29.0%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 148,978.62 105,838.00 -29.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 84,870.53 86,776.00 2.2%

Other Classified Salaries 2900 32,364.47 34,007.00 5.1%

TOTAL, CLASSIFIED SALARIES 117,235.00 120,783.00 3.0%

EMPLOYEE BENEFITS

STRS 3101-3102 17,684.79 15,354.00 -13.2%

PERS 3201-3202 13,856.77 18,759.00 35.4%

OASDI/Medicare/Alternative 3301-3302 10,242.15 11,575.00 13.0%

Health and Welfare Benefits 3401-3402 21,553.90 21,554.00 0.0%

Unemployment Insurance 3501-3502 131.71 129.00 -2.1%

Workers' Compensation 3601-3602 7,972.69 7,166.00 -10.1%

OPEB, Allocated 3701-3702 1,535.58 1,350.00 -12.1%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 72,977.59 75,887.00 4.0%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 3,302.53 2,000.00 -39.4%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 33,388.99 6,500.00 -80.5%

Noncapitalized Equipment 4400 22,575.23 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 59,266.75 8,500.00 -85.7%




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 2,357.57 500.00 -78.8%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

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

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 392.20 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 4,919.16 45.00 -99.1%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 7,668.93 545.00 -92.9%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 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%


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 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

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0%




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 10,253.13 8,947.00 -12.7%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 10,253.13 8,947.00 -12.7%

TOTAL, EXPENDITURES 416,380.02 320,500.00 -23.0%




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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


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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

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

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 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 0.00 0.0%



Expenditures by Function30 73650 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-b (Rev 03/08/2016) Page 1 Printed: 8/31/2017 11:04 AM

Description Function Codes Object Codes2016-17


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%

3) Other State Revenue 8300-8599 11,644.00 0.00 -100.0%


5) TOTAL, REVENUES 372,519.50 320,500.00 -14.0%


1) Instruction 1000-1999 231,431.98 134,411.00 -41.9%

2) Instruction - Related Services 2000-2999 134,502.93 132,284.00 -1.6%

3) Pupil Services 3000-3999 0.00 0.00 0.0%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 10,253.13 8,947.00 -12.7%

8) Plant Services 8000-8999 40,191.98 44,858.00 11.6%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (43,860.52) 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%





Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (43,860.52) 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 69,440.95 25,580.43 -63.2%


c) As of July 1 - Audited (F1a + F1b) 69,440.95 25,580.43 -63.2%


e) Adjusted Beginning Balance (F1c + F1d) 69,440.95 25,580.43 -63.2%

2) Ending Balance, June 30 (E + F1e) 25,580.43 25,580.43 0.0%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 25,580.43 25,580.43 0.0%

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






Form 11



Total, Restricted Balance 0.00 0.00


Unaudited ActualsChild Development FundExpenditures by Object

30 73650 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 630,937.07 631,163.00 0.0%

3) Other State Revenue 8300-8599 52,949.96 30,171.00 -43.0%


5) TOTAL, REVENUES 1,256,691.87 1,204,134.00 -4.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 99,352.97 101,107.00 1.8%




5) Services and Other Operating Expenditures 5000-5999 8,822.38 8,070.00 -8.5%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 18,011.82 18,725.00 4.0%

9) TOTAL, EXPENDITURES 1,178,215.33 1,204,134.00 2.2%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 78,476.54 0.00 -100.0%


b) Transfers Out 7600-7629 78,397.54 0.00 -100.0%


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 (78,397.54) 0.00 -100.0%



30 73650 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 79.00 0.00 -100.0%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 29,613.00 29,692.00 0.3%


c) As of July 1 - Audited (F1a + F1b) 29,613.00 29,692.00 0.3%


e) Adjusted Beginning Balance (F1c + F1d) 29,613.00 29,692.00 0.3%

2) Ending Balance, June 30 (E + F1e) 29,692.00 29,692.00 0.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 29,692.00 29,692.00 0.0%


Other Commitments 9760 0.00 0.00 0.0%






30 73650 0000000Form 12




PercentDifference



b) in Banks 9120 0.00






4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 94.27

6) Stores 9320 0.00



9) TOTAL, ASSETS 251,616.88




I. LIABILITIES





5) Unearned Revenue 9650 56,915.80





K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 29,692.00



30 73650 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 12,774.26 13,000.00 1.8%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 618,162.81 618,163.00 0.0%

TOTAL, FEDERAL REVENUE 630,937.07 631,163.00 0.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 0.00 0.00 0.0%

Child Development Apportionments 8530 0.00 0.00 0.0%


State Preschool 6105 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 52,949.96 30,171.00 -43.0%

TOTAL, OTHER STATE REVENUE 52,949.96 30,171.00 -43.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 2,472.41 2,050.00 -17.1%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue


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


TOTAL, REVENUES 1,256,691.87 1,204,134.00 -4.2%



30 73650 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 680.00 460.00 -32.4%


Certificated Supervisors' and Administrators' Salaries 1300 98,672.97 100,647.00 2.0%


TOTAL, CERTIFICATED SALARIES 99,352.97 101,107.00 1.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 235,234.71 193,722.00 -17.6%




Other Classified Salaries 2900 371,121.56 411,392.00 10.9%


EMPLOYEE BENEFITS

STRS 3101-3102 12,328.68 14,523.00 17.8%

PERS 3201-3202 88,783.67 115,926.00 30.6%



Unemployment Insurance 3501-3502 396.55 444.00 12.0%


OPEB, Allocated 3701-3702 6,321.00 8,000.00 26.6%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%



Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.0%




30 73650 0000000Form 12




PercentDifference



Travel and Conferences 5200 5,879.95 2,972.00 -49.5%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,265.19 1,550.00 22.5%


Transfers of Direct Costs - Interfund 5750 292.67 860.00 193.8%

Professional/Consulting Services and Operating Expenditures 5800 1,384.57 2,688.00 94.1%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 8,822.38 8,070.00 -8.5%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Other Transfers Out

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

Debt Service





Transfers of Indirect Costs - Interfund 7350 18,011.82 18,725.00 4.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 18,011.82 18,725.00 4.0%

TOTAL, EXPENDITURES 1,178,215.33 1,204,134.00 2.2%



30 73650 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%




Other Authorized Interfund Transfers Out 7619 78,397.54 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 78,397.54 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) (78,397.54) 0.00 -100.0%


Unaudited ActualsChild Development FundExpenditures by Function

30 73650 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 630,937.07 631,163.00 0.0%

3) Other State Revenue 8300-8599 52,949.96 30,171.00 -43.0%


5) TOTAL, REVENUES 1,256,691.87 1,204,134.00 -4.2%


1) Instruction 1000-1999 884,419.04 901,040.00 1.9%

2) Instruction - Related Services 2000-2999 272,818.58 280,869.00 3.0%

3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 18,011.82 18,725.00 4.0%

8) Plant Services 8000-8999 2,965.89 3,500.00 18.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 78,476.54 0.00 -100.0%


b) Transfers Out 7600-7629 78,397.54 0.00 -100.0%


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 (78,397.54) 0.00 -100.0%


Unaudited ActualsChild Development FundExpenditures by Function

30 73650 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 79.00 0.00 -100.0%


a) As of July 1 - Unaudited 9791 29,613.00 29,692.00 0.3%


c) As of July 1 - Audited (F1a + F1b) 29,613.00 29,692.00 0.3%


e) Adjusted Beginning Balance (F1c + F1d) 29,613.00 29,692.00 0.3%

2) Ending Balance, June 30 (E + F1e) 29,692.00 29,692.00 0.0%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 29,692.00 29,692.00 0.0%


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





Unaudited ActualsChild Development Fund


Form 12



6130 Child Development: Center-Based Reserve Account 29,692.00 29,692.00

Total, Restricted Balance 29,692.00 29,692.00


Unaudited ActualsCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 2,394,520.79 2,546,511.00 6.3%

3) Other State Revenue 8300-8599 166,051.75 180,955.00 9.0%

4) Other Local Revenue 8600-8799 5,647,775.50 6,032,026.00 6.8%

5) TOTAL, REVENUES 8,208,348.04 8,759,492.00 6.7%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 2,887,023.06 3,010,409.00 4.3%

3) Employee Benefits 3000-3999 1,044,476.11 1,160,079.00 11.1%

4) Books and Supplies 4000-4999 3,845,741.97 4,102,800.00 6.7%

5) Services and Other Operating Expenditures 5000-5999 86,181.84 96,606.00 12.1%

6) Capital Outlay 6000-6999 230,210.25 80,000.00 -65.2%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 198,027.03 243,987.00 23.2%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (83,312.22) 65,611.00 -178.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (83,312.22) 65,611.00 -178.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,806,919.78 1,723,607.56 -4.6%


c) As of July 1 - Audited (F1a + F1b) 1,806,919.78 1,723,607.56 -4.6%


e) Adjusted Beginning Balance (F1c + F1d) 1,806,919.78 1,723,607.56 -4.6%

2) Ending Balance, June 30 (E + F1e) 1,723,607.56 1,789,218.56 3.8% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 80,420.51 90,000.00 11.9%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,643,187.05 1,699,218.56 3.4%









Form 13




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 2,307,104.52


b) in Banks 9120 0.00








6) Stores 9320 80,420.51



9) TOTAL, ASSETS 2,783,294.40




I. LIABILITIES






6) TOTAL, LIABILITIES 1,059,686.84




K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 1,723,607.56




Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 2,394,520.79 2,546,511.00 6.3%

Donated Food Commodities 8221 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 2,394,520.79 2,546,511.00 6.3%

OTHER STATE REVENUE

Child Nutrition Programs 8520 166,051.75 180,955.00 9.0%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 166,051.75 180,955.00 9.0%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 5,629,628.20 6,014,526.00 6.8%


Interest 8660 15,513.91 15,000.00 -3.3%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 5,647,775.50 6,032,026.00 6.8%

TOTAL, REVENUES 8,208,348.04 8,759,492.00 6.7%




Form 13




PercentDifference




TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 2,079,064.21 2,221,269.00 6.8%

Classified Supervisors' and Administrators' Salaries 2300 673,956.86 655,237.00 -2.8%

Clerical, Technical and Office Salaries 2400 134,001.99 133,903.00 -0.1%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 2,887,023.06 3,010,409.00 4.3%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 318,383.50 375,217.00 17.9%



Unemployment Insurance 3501-3502 1,417.75 1,489.00 5.0%


OPEB, Allocated 3701-3702 44,711.01 45,000.00 0.6%



TOTAL, EMPLOYEE BENEFITS 1,044,476.11 1,160,079.00 11.1%

BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 464,382.56 425,000.00 -8.5%

Food 4700 3,254,949.66 3,561,100.00 9.4%

TOTAL, BOOKS AND SUPPLIES 3,845,741.97 4,102,800.00 6.7%




Form 13




PercentDifference



Travel and Conferences 5200 9,142.73 10,000.00 9.4%


Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 9,331.35 9,000.00 -3.6%


Transfers of Direct Costs - Interfund 5750 (12,640.68) (1,719.00) -86.4%

Professional/Consulting Services and Operating Expenditures 5800 79,809.32 78,700.00 -1.4%

Communications 5900 539.12 625.00 15.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 86,181.84 96,606.00 12.1%

CAPITAL OUTLAY


Equipment 6400 230,210.25 80,000.00 -65.2%


TOTAL, CAPITAL OUTLAY 230,210.25 80,000.00 -65.2%


Debt Service





Transfers of Indirect Costs - Interfund 7350 198,027.03 243,987.00 23.2%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 198,027.03 243,987.00 23.2%





Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(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%




Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 2,394,520.79 2,546,511.00 6.3%

3) Other State Revenue 8300-8599 166,051.75 180,955.00 9.0%


5) TOTAL, REVENUES 8,208,348.04 8,759,492.00 6.7%


1) Instruction 1000-1999 0.00 0.00 0.0%

2) Instruction - Related Services 2000-2999 0.00 0.00 0.0%

3) Pupil Services 3000-3999 8,093,633.23 8,449,894.00 4.4%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 198,027.03 243,987.00 23.2%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (83,312.22) 65,611.00 -178.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (83,312.22) 65,611.00 -178.8%


a) As of July 1 - Unaudited 9791 1,806,919.78 1,723,607.56 -4.6%





2) Ending Balance, June 30 (E + F1e) 1,723,607.56 1,789,218.56 3.8%


Stores 9712 80,420.51 90,000.00 11.9%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 1,643,187.05 1,699,218.56 3.4%







Unaudited ActualsCafeteria Special Revenue FundExhibit: Restricted Balance Detail

30 73650 0000000Form 13



5310 Child Nutrition: School Programs (e.g., School Lunch, School B 1,643,187.05 1,699,218.56



Unaudited ActualsDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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


5) TOTAL, REVENUES 48,154.77 5,000.00 -89.6%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 43,487.02 0.00 -100.0%


6) Capital Outlay 6000-6999 1,960,879.77 665,198.00 -66.1%


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

9) TOTAL, EXPENDITURES 2,289,992.51 734,838.00 -67.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (2,241,837.74) (729,838.00) -67.4%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 3,798,503.51 750,000.00 -80.3%

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 3,798,503.51 750,000.00 -80.3%




Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,556,665.77 20,162.00 -98.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 700,334.23 2,257,000.00 222.3%


c) As of July 1 - Audited (F1a + F1b) 700,334.23 2,257,000.00 222.3%


e) Adjusted Beginning Balance (F1c + F1d) 700,334.23 2,257,000.00 222.3%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments 9760 2,257,000.00 2,277,162.00 0.9%







Form 14




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 273.90


5) Due from Other Funds 9310 2,298,503.51

6) Stores 9320 0.00



9) TOTAL, ASSETS 2,596,915.80




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 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

OTHER STATE REVENUE


TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

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


Interest 8660 5,289.26 5,000.00 -5.5%


Other Local Revenue

All Other Local Revenue 8699 42,865.51 0.00 -100.0%



TOTAL, REVENUES 48,154.77 5,000.00 -89.6%




Form 14




PercentDifference

CLASSIFIED SALARIES



TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 43,487.02 0.00 -100.0%




Form 14




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 285,625.72 69,640.00 -75.6%



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


CAPITAL OUTLAY

Land Improvements 6170 224,563.90 0.00 -100.0%

Buildings and Improvements of Buildings 6200 1,736,315.87 665,198.00 -61.7%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 1,960,879.77 665,198.00 -66.1%


Debt Service




TOTAL, EXPENDITURES 2,289,992.51 734,838.00 -67.9%




Form 14




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 3,798,503.51 750,000.00 -80.3%

(a) TOTAL, INTERFUND TRANSFERS IN 3,798,503.51 750,000.00 -80.3%




OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



(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) 3,798,503.51 750,000.00 -80.3%


Unaudited ActualsDeferred Maintenance FundExpenditures by Function

30 73650 0000000Form 14




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 48,154.77 5,000.00 -89.6%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 2,289,992.51 734,838.00 -67.9%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 2,289,992.51 734,838.00 -67.9%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (2,241,837.74) (729,838.00) -67.4%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 3,798,503.51 750,000.00 -80.3%

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 3,798,503.51 750,000.00 -80.3%


Unaudited ActualsDeferred Maintenance FundExpenditures by Function

30 73650 0000000Form 14




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,556,665.77 20,162.00 -98.7%


a) As of July 1 - Unaudited 9791 700,334.23 2,257,000.00 222.3%


c) As of July 1 - Audited (F1a + F1b) 700,334.23 2,257,000.00 222.3%


e) Adjusted Beginning Balance (F1c + F1d) 700,334.23 2,257,000.00 222.3%

2) Ending Balance, June 30 (E + F1e) 2,257,000.00 2,277,162.00 0.9%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%


Other Commitments (by Resource/Object) 9760 2,257,000.00 2,277,162.00 0.9%







Form 14



Total, Restricted Balance 0.00 0.00


Unaudited ActualsBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-d (Rev 02/02/2016) Page 1 Printed: 8/31/2017 11:05 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 556,719.37 450,000.00 -19.2%

B. EXPENDITURES






6) Capital Outlay 6000-6999 6,517,207.52 125,547,201.00 1826.4%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (6,066,822.90) (125,197,201.00) 1963.6%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 25,600,000.00 New

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 95,000,000.00 39,400,000.00 -58.5%

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 95,000,000.00 65,000,000.00 -31.6%




Form 21




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 88,933,177.10 (60,197,201.00) -167.7%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 88,933,177.10 New


c) As of July 1 - Audited (F1a + F1b) 0.00 88,933,177.10 New


e) Adjusted Beginning Balance (F1c + F1d) 0.00 88,933,177.10 New

2) Ending Balance, June 30 (E + F1e) 88,933,177.10 28,735,976.10 -67.7% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 88,933,177.10 28,735,976.10 -67.7%









Form 21




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 92,363,872.61




I. LIABILITIES

1) Accounts Payable 9500 3,378,130.90



4) Current Loans 9640 0.00






K. FUND EQUITY





Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 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%



OTHER LOCAL REVENUE


Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%


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



Interest 8660 556,719.37 450,000.00 -19.2%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%



TOTAL, REVENUES 556,719.37 450,000.00 -19.2%




Form 21




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, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 4,393.02 0.00 -100.0%





Travel and Conferences 5200 366.60 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 6,670.83 0.00 -100.0%






Form 21




PercentDifference




CAPITAL OUTLAY

Land 6100 226,451.51 0.00 -100.0%


Buildings and Improvements of Buildings 6200 6,260,451.06 125,547,201.00 1905.4%

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

Equipment 6400 30,304.95 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 6,517,207.52 125,547,201.00 1826.4%


Other Transfers Out


Debt Service

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








Form 21




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 25,600,000.00 New

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 25,600,000.00 New








Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 95,000,000.00 0.00 -100.0%

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

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%




Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 39,400,000.00 New

(c) TOTAL, SOURCES 95,000,000.00 39,400,000.00 -58.5%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 95,000,000.00 65,000,000.00 -31.6%




Form 21




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 556,719.37 450,000.00 -19.2%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 6,623,542.27 125,647,201.00 1797.0%


7600-7699 0.00 0.00 0.0%



D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 25,600,000.00 New

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 95,000,000.00 39,400,000.00 -58.5%

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 21




PercentDifference



a) As of July 1 - Unaudited 9791 0.00 88,933,177.10 New






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 88,933,177.10 28,735,976.10 -67.7%









Form 21



9010 Other Restricted Local 88,933,177.10 28,735,976.10



Unaudited ActualsCapital Facilities FundExpenditures by Object

30 73650 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 5,331,323.55 6,135,000.00 15.1%

B. EXPENDITURES






6) Capital Outlay 6000-6999 444,901.94 397,000.00 -10.8%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 4,815,990.41 5,666,000.00 17.6%


b) Transfers Out 7600-7629 915,772.00 18,500,000.00 1920.2%


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 (915,772.00) (18,500,000.00) 1920.2%



30 73650 0000000Form 25




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 16,600,950.17 20,501,168.58 23.5%


c) As of July 1 - Audited (F1a + F1b) 16,600,950.17 20,501,168.58 23.5%


e) Adjusted Beginning Balance (F1c + F1d) 16,600,950.17 20,501,168.58 23.5%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 20,501,168.58 7,667,168.58 -62.6%








30 73650 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 20,646,022.80




I. LIABILITIES










K. FUND EQUITY




30 73650 0000000Form 25




PercentDifference

OTHER STATE REVENUE






OTHER LOCAL REVENUE



Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%




Interest 8660 140,516.89 135,000.00 -3.9%


Fees and Contracts

Mitigation/Developer Fees 8681 5,190,806.66 6,000,000.00 15.6%

Other Local Revenue




TOTAL, REVENUES 5,331,323.55 6,135,000.00 15.1%



30 73650 0000000Form 25




PercentDifference




CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%







30 73650 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 21,908.96 15,000.00 -31.5%



CAPITAL OUTLAY

Land 6100 34,272.92 0.00 -100.0%

Land Improvements 6170 0.00 397,000.00 New

Buildings and Improvements of Buildings 6200 325,216.11 0.00 -100.0%


Equipment 6400 85,412.91 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 444,901.94 397,000.00 -10.8%


Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 515,333.14 469,000.00 -9.0%



30 73650 0000000Form 25




PercentDifference

INTERFUND TRANSFERS





To: State School Building Fund/ County School Facilities Fund 7613 915,772.00 5,000,000.00 446.0%

Other Authorized Interfund Transfers Out 7619 0.00 13,500,000.00 New

(b) TOTAL, INTERFUND TRANSFERS OUT 915,772.00 18,500,000.00 1920.2%

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) (915,772.00) (18,500,000.00) 1920.2%


Unaudited ActualsCapital Facilities Fund


Form 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 5,331,323.55 6,135,000.00 15.1%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 515,333.14 469,000.00 -9.0%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 4,815,990.41 5,666,000.00 17.6%


b) Transfers Out 7600-7629 915,772.00 18,500,000.00 1920.2%


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 (915,772.00) (18,500,000.00) 1920.2%




Form 25




PercentDifference



a) As of July 1 - Unaudited 9791 16,600,950.17 20,501,168.58 23.5%






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 20,501,168.58 7,667,168.58 -62.6%









Form 25






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%



5) TOTAL, REVENUES 94,332.94 90,000.00 -4.6%

B. EXPENDITURES






6) Capital Outlay 6000-6999 32,497,073.65 38,950,000.00 19.9%





D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 30,885,535.22 10,000,000.00 -67.6%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 1,546,075.13 25,000,000.00 1517.0%

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 32,431,610.35 35,000,000.00 7.9%




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (387,463.43) (4,060,000.00) 947.8%






2) Ending Balance, June 30 (E + F1e) 2,717,826.07 (1,342,173.93) -149.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 2,717,826.07 0.00 -100.0%





Unassigned/Unappropriated Amount 9790 0.00 (1,342,173.93) New




Form 35




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 6,416,739.20




I. LIABILITIES










K. FUND EQUITY





Form 35




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%




OTHER LOCAL REVENUE



Interest 8660 94,332.94 90,000.00 -4.6%


Other Local Revenue




TOTAL, REVENUES 94,332.94 90,000.00 -4.6%




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, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 35




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 1,298.93 0.00 -100.0%




CAPITAL OUTLAY

Land 6100 659,344.87 0.00 -100.0%




Equipment 6400 5,853,362.05 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 32,497,073.65 38,950,000.00 19.9%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 35




PercentDifference

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 30,885,535.22 10,000,000.00 -67.6%


(a) TOTAL, INTERFUND TRANSFERS IN 30,885,535.22 10,000,000.00 -67.6%








Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources





All Other Financing Sources 8979 1,546,075.13 25,000,000.00 1517.0%

(c) TOTAL, SOURCES 1,546,075.13 25,000,000.00 1517.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 32,431,610.35 35,000,000.00 7.9%




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%



5) TOTAL, REVENUES 94,332.94 90,000.00 -4.6%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 32,913,406.72 39,150,000.00 18.9%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%

2) Other Sources/Uses a) Sources 8930-8979 1,546,075.13 25,000,000.00 1517.0%

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 32,431,610.35 35,000,000.00 7.9%




Form 35




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (387,463.43) (4,060,000.00) 947.8%







2) Ending Balance, June 30 (E + F1e) 2,717,826.07 (1,342,173.93) -149.4% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 2,717,826.07 0.00 -100.0%





Unassigned/Unappropriated Amount 9790 0.00 (1,342,173.93) New




Form 35



7710 State School Facilities Projects 2,717,826.07 0.00

Total, Restricted Balance 2,717,826.07 0.00


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 149,162.93 145,000.00 -2.8%

B. EXPENDITURES






6) Capital Outlay 6000-6999 3,882,681.44 2,000,000.00 -48.5%



9) TOTAL, EXPENDITURES 4,587,446.13 2,400,000.00 -47.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (4,438,283.20) (2,255,000.00) -49.2%


b) Transfers Out 7600-7629 0.00 12,245,000.00 New


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 3,161,492.44 (10,695,000.00) -438.3%




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,276,790.76) (12,950,000.00) 914.3%







Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 19,981,947.90 7,031,947.90 -64.8%









Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 20,289,843.67




I. LIABILITIES










K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%



OTHER STATE REVENUE


California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 149,162.93 145,000.00 -2.8%


Other Local Revenue




TOTAL, REVENUES 149,162.93 145,000.00 -2.8%




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, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 40




PercentDifference



Travel and Conferences 5200 134.20 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%








CAPITAL OUTLAY

Land 6100 26,612.50 0.00 -100.0%




Equipment 6400 2,238,307.99 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 3,882,681.44 2,000,000.00 -48.5%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 4,587,446.13 2,400,000.00 -47.7%




Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 3,161,492.44 1,550,000.00 -51.0%




To: General Fund/CSSF 7612 0.00 145,000.00 New


Other Authorized Interfund Transfers Out 7619 0.00 12,100,000.00 New

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 12,245,000.00 New




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) 3,161,492.44 (10,695,000.00) -438.3%




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 149,162.93 145,000.00 -2.8%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 4,587,446.13 2,400,000.00 -47.7%


7600-7699 0.00 0.00 0.0%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (4,438,283.20) (2,255,000.00) -49.2%


b) Transfers Out 7600-7629 0.00 12,245,000.00 New


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,276,790.76) (12,950,000.00) 914.3%








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 19,981,947.90 7,031,947.90 -64.8%









Form 40






Unaudited ActualsCapital Project Fund for Blended Component Units


Form 49




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 722,464.97 112,199.00 -84.5%

B. EXPENDITURES






6) Capital Outlay 6000-6999 275,136.87 4,000,000.00 1353.8%



9) TOTAL, EXPENDITURES 475,104.95 4,210,125.00 786.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 247,360.02 (4,097,926.00) -1756.7%


b) Transfers Out 7600-7629 29,969,763.22 5,000,000.00 -83.3%

2) Other Sources/Uses a) Sources 8930-8979 304,991,705.90 0.00 -100.0%

b) Uses 7630-7699 177,650,493.83 0.00 -100.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 49




PercentDifference








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 223,028,804.48 213,930,878.48 -4.1%









Form 49




PercentDifference



b) in Banks 9120 0.00


d) with Fiscal Agent 9135 217,214,406.12






6) Stores 9320 0.00



9) TOTAL, ASSETS 223,162,653.31




I. LIABILITIES










K. FUND EQUITY





Form 49




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE






OTHER LOCAL REVENUE



Unsecured Roll 8616 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.0%





Interest 8660 722,464.97 112,199.00 -84.5%


Other Local Revenue




TOTAL, REVENUES 722,464.97 112,199.00 -84.5%




Form 49




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 320.00 0.00 -100.0%





Insurance 5400-5450 0.00 0.00 0.0%








Form 49




PercentDifference




CAPITAL OUTLAY

Land 6100 7,500.00 0.00 -100.0%


Buildings and Improvements of Buildings 6200 267,636.87 4,000,000.00 1394.6%


Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 275,136.87 4,000,000.00 1353.8%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service

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




TOTAL, EXPENDITURES 475,104.95 4,210,125.00 786.1%




Form 49




PercentDifference

INTERFUND TRANSFERS





To: State School Building Fund/ County School Facilities Fund 7613 29,969,763.22 5,000,000.00 -83.3%


(b) TOTAL, INTERFUND TRANSFERS OUT 29,969,763.22 5,000,000.00 -83.3%




Form 49




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds Proceeds from Sale of Bonds 8951 289,249,333.69 0.00 -100.0%

Other Sources County School Bldg Aid 8961 0.00 0.00 0.0%





All Other Financing Sources 8979 15,742,372.21 0.00 -100.0%

(c) TOTAL, SOURCES 304,991,705.90 0.00 -100.0%

USES


All Other Financing Uses 7699 177,650,493.83 0.00 -100.0%

(d) TOTAL, USES 177,650,493.83 0.00 -100.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 97,371,448.85 (5,000,000.00) -105.1%




Form 49




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 722,464.97 112,199.00 -84.5%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 475,104.95 4,210,125.00 786.1%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 475,104.95 4,210,125.00 786.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 247,360.02 (4,097,926.00) -1756.7%


b) Transfers Out 7600-7629 29,969,763.22 5,000,000.00 -83.3%


b) Uses 7630-7699 177,650,493.83 0.00 -100.0%

3) Contributions 8980-8999 0.00 0.00 0.0%





Form 49




PercentDifference









Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 223,028,804.48 213,930,878.48 -4.1%









Form 49






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%


4) Other Local Revenue 8600-8799 29,492.00 7,261,073.00 24520.5%

5) TOTAL, REVENUES 29,492.00 7,261,073.00 24520.5%

B. EXPENDITURES




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

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%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 1,288,523.00 3,681,494.00 185.7%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,259,031.00) 3,579,579.00 -384.3%


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 6,690,483.00 0.00 -100.0%




Form 51




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 5,431,452.00 3,579,579.00 -34.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 0.00 5,431,452.00 New






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 5,431,452.00 9,011,031.00 65.9%









Form 51




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 0.00



6) Stores 9320 0.00



9) TOTAL, ASSETS 5,431,452.00




I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY





Form 51




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 0.00 7,231,581.00 New

Unsecured Roll 8612 0.00 0.00 0.0%




Interest 8660 29,492.00 29,492.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 29,492.00 7,261,073.00 24520.5%

TOTAL, REVENUES 29,492.00 7,261,073.00 24520.5%




Form 51




PercentDifference


Debt Service

Bond Redemptions 7433 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 1,288,523.00 3,681,494.00 185.7%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,288,523.00 3,681,494.00 185.7%





Form 51




PercentDifference

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 6,690,483.00 0.00 -100.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 6,690,483.00 0.00 -100.0%




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%


4) Other Local Revenue 8600-8799 29,492.00 7,261,073.00 24520.5%

5) TOTAL, REVENUES 29,492.00 7,261,073.00 24520.5%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 1,288,523.00 3,681,494.00 185.7%




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%





Form 51




PercentDifference



a) As of July 1 - Unaudited 9791 0.00 5,431,452.00 New






Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 5,431,452.00 9,011,031.00 65.9%









Form 51






Unaudited ActualsDebt Service Fund for Blended Component Units


Form 52




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 21,634,412.22 21,740,579.00 0.5%

B. EXPENDITURES




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

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%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 187,302,405.86 14,663,574.00 -92.2%





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 52




PercentDifference








Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 24,044,182.94 31,121,187.94 29.4%









Form 52




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 24,001,400.94



6) Stores 9320 0.00



9) TOTAL, ASSETS 24,044,182.94




I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY





Form 52




PercentDifference

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies




OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes Voted Indebtedness Levies Secured Roll 8611 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 0.0%



Non-Ad Valorem Taxes

Other 8622 21,607,129.59 21,722,169.00 0.5%


Interest 8660 27,282.63 18,410.00 -32.5%


Other Local Revenue




TOTAL, REVENUES 21,634,412.22 21,740,579.00 0.5%




Form 52




PercentDifference


Debt Service

Bond Redemptions 7433 174,370,678.45 0.00 -100.0%

Bond Interest and Other Service Charges 7434 10,645.55 0.00 -100.0%

Debt Service - Interest 7438 12,143,851.79 11,682,934.00 -3.8%

Other Debt Service - Principal 7439 777,230.07 2,980,640.00 283.5%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 187,302,405.86 14,663,574.00 -92.2%

TOTAL, EXPENDITURES 187,302,405.86 14,663,574.00 -92.2%




Form 52




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 174,370,678.45 0.00 -100.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 174,370,678.45 0.00 -100.0%




Form 52




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 21,634,412.22 21,740,579.00 0.5%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 187,302,405.86 14,663,574.00 -92.2%




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 52




PercentDifference









Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 24,044,182.94 31,121,187.94 29.4%









Form 52






Unaudited ActualsSelf-Insurance FundExpenses by Object

30 73650 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-e (Rev 03/20/2017) Page 1 Printed: 8/31/2017 11:07 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 36,145,433.89 35,257,967.00 -2.5%

5) TOTAL, REVENUES 36,145,433.89 35,257,967.00 -2.5%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 32,827,409.96 34,542,814.00 5.2%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 33,280,655.45 34,964,673.00 5.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,864,778.44 293,294.00 -89.8%


b) Transfers Out 7600-7629 204,923.56 150,000.00 -26.8%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




30 73650 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 4,459,854.88 1,743,294.00 -60.9%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 29,878,460.58 34,338,315.46 14.9%




e) Adjusted Beginning Net Position (F1c + F1d) 29,878,460.58 34,338,315.46 14.9%

2) Ending Net Position, June 30 (E + F1e) 34,338,315.46 36,081,609.46 5.1% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 34,338,315.46 36,081,609.46 5.1%



30 73650 0000000Form 67




PercentDifference



b) in Banks 9120 1,600,000.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00

10) TOTAL, ASSETS 43,062,509.56






30 73650 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 0.00

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 34,338,315.46



30 73650 0000000Form 67




PercentDifference

OTHER STATE REVENUE

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

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 304,948.73 298,551.00 -2.1%


Fees and Contracts

In-District Premiums/ Contributions 8674 32,050,502.14 31,193,416.00 -2.7%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 3,789,983.02 3,766,000.00 -0.6%


TOTAL, OTHER LOCAL REVENUE 36,145,433.89 35,257,967.00 -2.5%

TOTAL, REVENUES 36,145,433.89 35,257,967.00 -2.5%



30 73650 0000000Form 67




PercentDifference





CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 155,494.13 153,663.00 -1.2%


Other Classified Salaries 2900 20,060.26 20,000.00 -0.3%


EMPLOYEE BENEFITS

STRS 3101-3102 1,258.00 1,258.00 0.0%

PERS 3201-3202 38,282.44 40,871.00 6.8%




Workers' Compensation 3601-3602 9,002.61 9,129.00 1.4%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES


Materials and Supplies 4300 7,003.27 9,600.00 37.1%

Noncapitalized Equipment 4400 48,750.91 5,500.00 -88.7%




30 73650 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 7,711,636.24 7,900,000.00 2.4%



Transfers of Direct Costs - Interfund 5750 8,146.72 4,243.00 -47.9%

Professional/Consulting Services and Operating Expenditures 5800 25,106,295.20 26,635,891.00 6.1%

Communications 5900 1,170.60 2,480.00 111.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 32,827,409.96 34,542,814.00 5.2%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 33,280,655.45 34,964,673.00 5.1%



30 73650 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 1,800,000.00 1,600,000.00 -11.1%



Other Authorized Interfund Transfers Out 7619 204,923.56 150,000.00 -26.8%

(b) TOTAL, INTERFUND TRANSFERS OUT 204,923.56 150,000.00 -26.8%

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) 1,595,076.44 1,450,000.00 -9.1%


Unaudited ActualsSelf-Insurance Fund

Expenses by Function30 73650 0000000

Form 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 36,145,433.89 35,257,967.00 -2.5%

5) TOTAL, REVENUES 36,145,433.89 35,257,967.00 -2.5%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 33,280,655.45 34,964,673.00 5.1%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 33,280,655.45 34,964,673.00 5.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 2,864,778.44 293,294.00 -89.8%


b) Transfers Out 7600-7629 204,923.56 150,000.00 -26.8%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




Expenses by Function30 73650 0000000

Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 4,459,854.88 1,743,294.00 -60.9%

F. NET POSITION 1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 29,878,460.58 34,338,315.46 14.9%

2) Ending Net Position, June 30 (E + F1e) 34,338,315.46 36,081,609.46 5.1% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 34,338,315.46 36,081,609.46 5.1%



Exhibit: Restricted Net Position Detail30 73650 0000000

Form 67



Total, Restricted Net Position 0.00 0.00


2016-17 Unaudited ActualsAVERAGE DAILY ATTENDANCE 30 73650 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ada (Rev 03/10/2017) Page 1 of 1 Printed: 8/31/2017 11:08 AM

2016-17 Unaudited Actuals 2017-18 Budget2017-18 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 32,451.43 32,458.78 32,451.43 33,375.55 33,375.55 33,375.55 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 4. Total, District Regular ADA (Sum of Lines A1 through A3) 32,451.43 32,458.78 32,451.43 33,375.55 33,375.55 33,375.55 5. District Funded County Program ADA a. County Community Schools 9.82 9.82 9.82 9.82 9.82 9.82 b. Special Education-Special Day Class 11.04 11.04 11.04 11.04 11.04 11.04 c. Special Education-NPS/LCI d. Special Education Extended Year 1.22 1.22 1.22 2.14 2.14 2.14 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natura Resource Conservation 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) 22.08 22.08 22.08 23.00 23.00 23.00 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 32,473.51 32,480.86 32,473.51 33,398.55 33,398.55 33,398.55 7. Adults in Correctional Facilities 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2016-17 Unaudited Actuals 2017-18 Budget2017-18 BudgetEstimated P-2 Estimated Estimated

Description P-2 ADA Annual ADA Funded ADA ADA Annual ADA Funded ADAB. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.00 2. 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, Technical, Agricultural, and Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.00 4. Adults in Correctional Facilities 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form A


2016-17 Unaudited Actuals 2017-18 Budget2017-18 Budget

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

ADAEstimated

Annual ADAEstimated

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

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01 FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01

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

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62

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


Unaudited Actuals2016-17 Unaudited ActualsSchedule of Capital Assets

30 73650 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 8/31/2017 11:08 AM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:Capital assets not being depreciated: Land 358,681,400.94 358,681,400.94 23,770.00 358,705,170.94 Work in Progress 342,411,774.11 342,411,774.11 55,406,836.90 82,174,376.29 315,644,234.72 Total capital assets not being depreciated 701,093,175.05 0.00 701,093,175.05 55,430,606.90 82,174,376.29 674,349,405.66Capital assets being depreciated: Land Improvements 34,792,956.51 34,792,956.51 4,469,307.24 39,262,263.75 Buildings 490,425,584.22 490,425,584.22 75,503,953.09 565,929,537.31 Equipment 13,703,044.69 13,703,044.69 4,636,951.50 18,339,996.19 Total capital assets being depreciated 538,921,585.42 0.00 538,921,585.42 84,610,211.83 0.00 623,531,797.25 Accumulated Depreciation for: Land Improvements (41,905,737.12) (41,905,737.12) (3,510,579.66) (45,416,316.78) Buildings (160,932,204.49) (160,932,204.49) (10,426,334.69) (171,358,539.18) Equipment (8,581,753.89) (8,581,753.89) (816,191.22) (9,397,945.11) Total accumulated depreciation (211,419,695.50) 0.00 (211,419,695.50) (14,753,105.57) 0.00 (226,172,801.07) Total capital assets being depreciated, net 327,501,889.92 0.00 327,501,889.92 69,857,106.26 0.00 397,358,996.18Governmental activity capital assets, net 1,028,595,064.97 0.00 1,028,595,064.97 125,287,713.16 82,174,376.29 1,071,708,401.84

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


Unaudited Actuals2016-17 Unaudited Actuals

GENERAL FUNDCurrent Expense Formula/Minimum Classroom Compensation

30 73650 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cea (Rev 05/25/2017) Page 1 of 2 Printed: 8/31/2017 11:09 AM

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 - CertificatedSalaries 158,472,869.97 301 0.00 303 158,472,869.97 305 7,690,071.68 307 150,782,798.29 309

2000 - Classified Salaries 58,099,190.52 311 500,434.89 313 57,598,755.63 315 1,763,590.53 317 55,835,165.10 319

3000 - Employee Benefits 75,793,828.06 321 1,721,517.67 323 74,072,310.39 325 3,021,526.57 327 71,050,783.82 3294000 - Books, SuppliesEquip Replace. (6500) 23,765,917.54 331 56,059.90 333 23,709,857.64 335 687,446.60 337 23,022,411.04 3395000 - Services. . . &7300 - Indirect Costs 23,667,742.06 341 121,502.53 343 23,546,239.53 345 4,179,390.51 347 19,366,849.02 349

TOTAL 337,400,033.16 365 TOTAL 320,058,007.27 369

Note 1 - In Column 2, report expenditures for the following programs: Nonagency (Goals 7100-7199), Community Services (Goal 8100), Food Services (Function 3700), Fringe Benefits for Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures for: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 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 Section 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 120,031,332.89 3752. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2100 17,253,799.87 3803. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3101 & 3102 25,284,017.53 3824. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3201 & 3202 2,119,870.84 3835. OASDI - Regular, Medicare and Alternative. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3301 & 3302 3,008,911.28 3846. Health & Welfare Benefits (EC 41372) (Include Health, Dental, Vision, Pharmaceutical, and Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3401 & 3402 14,244,875.96 3857. Unemployment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3501 & 3502 68,173.02 3908. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3601 & 3602 4,141,877.63 3929. OPEB, Active Employees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3751 & 3752 0.0010. Other Benefits (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3901 & 3902 0.00 39311. SUBTOTAL Salaries and Benefits (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186,152,859.02 39512. Less: Teacher and Instructional Aide Salaries and Benefits deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0013a. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178,669.67 396 b. Less: Teacher and Instructional Aide Salaries and Benefits (other than Lottery) deducted in Column 4b (Overrides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39614. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185,974,189.35 39715. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.11%16. District is exempt from EC 41372 because it meets the provisions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III: DEFICIENCY AMOUNT

A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.A deficiency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under thprovisions of EC 41374.1. Minimum percentage required (60% elementary, 55% unified, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55.00%2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58.11%3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%4. District's Current Expense of Education after reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320,058,007.275. Deficiency 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

30 73650 0000000Form CEA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: cea (Rev 05/25/2017) Page 2 of 2 Printed: 8/31/2017 11:09 AM



Schedule of Long-Term Liabilities30 73650 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: debt (Rev 06/22/2015) Page 1 of 1 Printed: 8/31/2017 11:09 AM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts Due WithinOne Year

Governmental Activities:

General Obligation Bonds Payable 0.00 95,000,000.00 95,000,000.00 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 348,722.69 348,722.69 348,722.69 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 21,208,572.00 21,208,572.00 5,535,400.00 2,579,900.00 24,164,072.00 Compensated Absences Payable 997,647.04 997,647.04 190,824.22 1,188,471.26

Governmental activities long-term liabilities 22,554,941.73 0.00 22,554,941.73 100,726,224.22 2,928,622.69 120,352,543.26 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 Net OPEB Obligation 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


Unaudited ActualsFiscal Year 2016-17

School District Appropriations Limit Calculations30 73650 0000000

Form GANN

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: gann-d (Rev 05/18/2017) Page 1 of 3 Printed: 8/31/2017 11:09 AM

2016-17Calculations

2017-18Calculations

Extracted Entered Data/ Extracted Entered Data/Data Adjustments* Totals Data Adjustments* Totals

A. PRIOR YEAR DATA 2015-16 Actual 2016-17 Actual(2015-16 Actual Appropriations Limit and Gann ADAare from district's prior year Gann data reported to the CDE)

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT(Preload/Line D11, PY column) 213,679,433.89 213,679,433.89 232,201,340.30

2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 31,486.52 31,486.52 32,473.51

ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2015-16 Adjustments to 2016-173. District Lapses, Reorganizations and Other Transfers4. Temporary Voter Approved Increases5. Less: Lapses of Voter Approved Increases6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA(Only for district lapses, reorganizations and other transfers, and only if adjustments to the appropriations limit are entered in Line A3 above)

B. CURRENT YEAR GANN ADA 2016-17 P2 Report 2017-18 P2 Estimate(2016-17 data should tie to Principal ApportionmentSoftware Attendance reports and include ADA for charter schoolsreporting with the district)

1. Total K-12 ADA (Form A, Line A6) 32,473.51 32,473.51 33,398.55 33,398.552. Total Charter Schools ADA (Form A, Line C9) 0.00 0.00 0.00 0.003. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 32,473.51 33,398.55

C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 2016-17 Actual 2017-18 BudgetTAXES AND SUBVENTIONS (Funds 01, 09, and 62)1. Homeowners' Exemption (Object 8021) 1,257,498.07 1,257,498.07 1,257,497.00 1,257,497.002. Timber Yield Tax (Object 8022) 18.33 18.33 25.00 25.003. Other Subventions/In-Lieu Taxes (Object 8029) 0.00 0.00 0.00 0.004. Secured Roll Taxes (Object 8041) 196,751,680.40 196,751,680.40 208,151,707.00 208,151,707.005. Unsecured Roll Taxes (Object 8042) 6,210,291.75 6,210,291.75 6,614,993.00 6,614,993.006. Prior Years' Taxes (Object 8043) 2,141,709.07 2,141,709.07 2,181,940.00 2,181,940.007. Supplemental Taxes (Object 8044) 3,458,539.82 3,458,539.82 3,221,807.00 3,221,807.008. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) 4,989,921.90 4,989,921.90 4,828,162.00 4,828,162.009. Penalties and Int. from Delinquent Taxes (Object 8048) 0.00 0.00 0.00 0.0010. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.00

11. Comm. Redevelopment Funds (objects 8047 & 8625) 8,643,894.07 8,643,894.07 5,161,836.00 5,161,836.0012. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.0013. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 5,124,217.34 5,124,217.34 5,169,882.00 5,169,882.0014. Penalties and Int. from Delinquent Non-LCFF

Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.0015. Transfers to Charter Schools

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

(Lines C1 through C15) 228,577,770.75 0.00 228,577,770.75 236,587,849.00 0.00 236,587,849.00

OTHER LOCAL REVENUES (Funds 01, 09, and 62)17. To General Fund from Bond Interest and Redemption

Fund (Excess debt service taxes) (Object 8914) 0.00 0.00 0.00 0.0018. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C16 plus C17) 228,577,770.75 0.00 228,577,770.75 236,587,849.00 0.00 236,587,849.00




Form GANN


2016-17Calculations

2017-18Calculations


EXCLUDED APPROPRIATIONS

19. Medicare (Enter federally mandated amounts only from objs.3301 & 3302; do not include negotiated amounts)

3,027,369.78 3,171,609.00

OTHER EXCLUSIONS20. Americans with Disabilities Act21. Unreimbursed Court Mandated Desegregation

Costs 22. Other Unfunded Court-ordered or Federal Mandates23. TOTAL EXCLUSIONS (Lines C19 through C22) 3,027,369.78 3,171,609.00

STATE AID RECEIVED (Funds 01, 09, and 62)24. LCFF - CY (objects 8011 and 8012) 40,319,220.00 40,319,220.00 45,106,655.00 45,106,655.0025. LCFF/Revenue Limit State Aid - Prior Years (Object 8019) (43,192.00) (43,192.00) 0.00 0.0026. TOTAL STATE AID RECEIVED

(Lines C24 plus C25) 40,276,028.00 0.00 40,276,028.00 45,106,655.00 0.00 45,106,655.00

DATA FOR INTEREST CALCULATION27. Total Revenues (Funds 01, 09 & 62; objects 8000-8799) 347,021,611.38 347,021,611.38 340,718,197.00 340,718,197.0028. Total Interest and Return on Investments

(Funds 01, 09, and 62; objects 8660 and 8662) 674,119.82 674,119.82 425,000.00 425,000.00

APPROPRIATIONS LIMIT CALCULATIONS 2016-17 Actual 2017-18 BudgetD. PRELIMINARY APPROPRIATIONS LIMIT

1. Revised Prior Year Program Limit (Lines A1 plus A6) 213,679,433.89 232,201,340.302. Inflation Adjustment 1.0537 1.03693. Program Population Adjustment (Lines B3 divided

by [A2 plus A7]) (Round to four decimal places) 1.0313 1.02854. PRELIMINARY APPROPRIATIONS LIMIT

(Lines D1 times D2 times D3) 232,201,340.30 247,631,502.50

APPROPRIATIONS SUBJECT TO THE LIMIT5. Local Revenues Excluding Interest (Line C18) 228,577,770.75 236,587,849.006. Preliminary State Aid Calculation

a. Minimum State Aid in Local Limit (Greater of $120 times Line B3 or $2,400; but not greaterthan Line C26 or less than zero) 3,896,821.20 4,007,826.00

b. Maximum State Aid in Local Limit (Lesser of Line C26 or Lines D4 minus D5 plus C23; but not less than zero) 6,650,939.33 14,215,262.50

c. Preliminary State Aid in Local Limit(Greater of Lines D6a or D6b) 6,650,939.33 14,215,262.50

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

[Lines C27 minus C28] times [Lines D5 plus D6c]) 457,841.73 313,233.77b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 229,035,612.48 236,901,082.77

8. State Aid in Proceeds of Taxes (Greater of Line D6a, or Lines D4 minus D7b plus C23; but not greaterthan Line C26 or less than zero) 6,193,097.60 13,902,028.73

9. Total Appropriations Subject to the Limita. Local Revenues (Line D7b) 229,035,612.48b. State Subventions (Line D8) 6,193,097.60c. Less: Excluded Appropriations (Line C23) 3,027,369.78d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D9a plus D9b minus D9c) 232,201,340.30




Form GANN


2016-17Calculations

2017-18Calculations


10. Adjustments to the Limit Per Government Code Section 7902.1(Line D9d minus D4; if negative, then zero) 0.00

If not zero report amount to:Michael Cohen, DirectorState Department of FinanceAttention: School Gann LimitsState Capitol, Room 1145Sacramento, CA 95814

Summary 2016-17 Actual 2017-18 Budget11. Adjusted Appropriations Limit

(Lines D4 plus D10) 232,201,340.30 247,631,502.5012. Appropriations Subject to the Limit

(Line D9d) 232,201,340.30

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

Laurie Serich-Lundquist 949-936-5012Gann Contact Person Contact Phone Number



Indirect Cost Rate Worksheet30 73650 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 8/31/2017 11:09 AM

Part I - General Administrative Share of Plant Services Costs California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 6,990,269.33 2. Contracted general administrative positions not paid through payroll a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

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) 283,741,405.91 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) 2.46%

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 state program guidelines required that the LEA charge an employee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter these costs on Line A for inclusion in the indirect cost pool.

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

A. Normal Separation Costs (optional) Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be moved in Part 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 administrative positions charged to unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be moved in Part 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 Administration, less portion charged to restricted resources or specific goals (Functions 7200-7600, objects 1000-5999, minus Line B9) 5,322,793.88 2. Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects 1000-5999, minus Line B10) 3,708,432.56 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

74,342.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 291,826.62 5. Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 771,913.59 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 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) 10,169,308.65 9. Carry-Forward Adjustment (Part IV, Line F) 239,662.60 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 10,408,971.25

B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 213,058,405.30 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 48,344,541.97 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 31,758,992.53 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 1,792,717.14 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 765,301.68 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) 1,203,147.61 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00 9. Other General Administration (portion charged to restricted resources or specific goals only) (Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 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) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 30,606,687.56 12. Facilities Rents and Leases (all except portion relating to general administrative 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) 406,126.89 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 1,160,203.51 16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 7,863,422.98 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) 336,959,547.17

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) 3.02%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2018-19 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 3.09%




Form ICR


Part IV - Carry-forward Adjustment

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

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

A. Indirect costs incurred in the current year (Part III, Line A8) 10,169,308.65

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

1. Carry-forward adjustment from the second prior year (1,202,393.78)

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, minus (approved indirect cost rate (2.59%) times Part III, Line B18); zero if negative 239,662.60

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (2.59%) times Part III, Line B18) or (the highest rate used to recover costs from any program (2.59%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 239,662.60

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 significant fiscal harm, the LEA may request that the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more than one year does not resolve a negative rate, the 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) 239,662.60



Exhibit A: Indirect Cost Rates Charged to Programs30 73650 0000000

Form ICR


Approved indirect cost rate: 2.59%Highest rate used in any program: 2.59%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 1,897,895.65 49,155.50 2.59%01 3185 282,199.58 7,308.97 2.59%01 3310 4,383,483.77 113,532.23 2.59%01 3311 11,884.20 307.80 2.59%01 3315 119,652.99 3,099.01 2.59%01 3320 439,725.12 11,388.88 2.59%01 3327 160,318.91 4,152.26 2.59%01 3345 1,406.57 36.43 2.59%01 3385 55,001.46 1,424.54 2.59%01 3395 26,000.00 673.40 2.59%01 3410 511,905.50 13,041.56 2.55%01 3550 127,121.55 3,292.45 2.59%01 4035 462,279.01 11,973.03 2.59%01 4201 414,159.90 8,283.20 2.00%01 4203 770,299.31 15,405.99 2.00%01 5640 408,506.19 10,580.31 2.59%01 5810 420,320.43 10,886.30 2.59%01 6382 128,015.41 3,315.60 2.59%01 6387 1,391,508.15 36,011.46 2.59%01 6500 45,511,683.98 1,178,752.62 2.59%01 6512 1,713,849.79 44,388.71 2.59%01 6520 149,480.46 3,871.54 2.59%01 7370 55,560.97 1,439.03 2.59%01 9010 15,567,673.57 11,148.99 0.07%12 5025 630,230.07 16,322.96 2.59%12 5320 12,451.76 322.50 2.59%12 6127 52,755.34 1,366.36 2.59%13 5310 7,863,422.98 198,027.03 2.52%



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

30 73650 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 8/31/2017 11:09 AM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 0.00 2,939,303.39 2,939,303.39 2. State Lottery Revenue 8560 4,920,365.75 1,635,502.47 6,555,868.22 3. Other Local Revenue 8600-8799 24,812.81 0.00 24,812.81 4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 4,945,178.56 0.00 4,574,805.86 9,519,984.42

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 6,846,621.60 6,846,621.60 2. Classified Salaries 2000-2999 444,317.59 444,317.59 3. Employee Benefits 3000-3999 2,305,855.38 2,305,855.38 4. Books and Supplies 4000-4999 139,722.80 263,775.57 403,498.37 5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 (4,793,223.17) (4,793,223.17) b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800 757,231.44 757,231.44 6. Capital Outlay 6000-6999 0.00 0.00 7. Tuition 7100-7199 1,884.36 1,884.36 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools 7211,7212,7221,

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

7283,7299 0.00 0.00 9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 4,945,178.56 0.00 1,021,007.01 5,966,185.57

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 0.00 0.00 3,553,798.85 3,553,798.85D. COMMENTS:

Web-based instructional material contracts and instructional material printing.

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

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



No Child Left Behind Maintenance of Effort Expenditures30 73650 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ncmoe (Rev 03/18/2015) Page 1 Printed: 8/31/2017 11:09 AM

Funds 01, 09, and 62Section I - Expenditures Goals Functions Objects

2016-17Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 353,801,995.90

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 11,007,002.48

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 777,718.30

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 2,403,394.87

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 358,475.08

4. Other Transfers Out All 9200 7200-7299 1,305,369.00

5. Interfund Transfers Out All 9300 7600-7629 8,759,995.95

9100 76996. 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) 13,604,953.20

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 83,312.22

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) 329,273,352.44




Form NCMOE


Section II - Expenditures Per ADA

2016-17Annual ADA/

Exps. Per ADA

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

32,480.86B. Expenditures per ADA (Line I.E divided by Line II.A) 10,137.46

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.)

291,415,428.89 9,243.451. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.002. Total adjusted base expenditure amounts (Line A plus Line A.1) 291,415,428.89 9,243.45

B. Required effort (Line A.2 times 90%) 262,273,886.00 8,319.11

C. Current year expenditures (Line I.E and Line II.B) 329,273,352.44 10,137.46

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 NCLB covered programs in FY 2018-19 maybe reduced by the lower of the two percentages) 0.00% 0.00%




Form NCMOE


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


Unaudited Actuals2016-17

General Fund and Charter Schools FundsProgram Cost Report

30 73650 0000000Form PCR

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: pcr (Rev 05/05/2016) Page 1 Printed: 8/31/2017 11:10 AM

------------------------- 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 356,968.33 22,710.86 379,679.19 11,858.41 391,537.601110 Regular Education, K–12 220,985,401.14 29,616,101.98 250,601,503.12 7,826,966.92 258,428,470.043100 Alternative Schools 785,571.89 56,002.59 841,574.48 26,284.66 867,859.143200 Continuation Schools 1,628,907.35 236,839.25 1,865,746.60 58,272.34 1,924,018.943300 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 550,245.44 43,604.85 593,850.29 18,547.56 612,397.854110 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 4,168,052.67 276,984.22 4,445,036.89 138,830.60 4,583,867.494850 Migrant Education 0.00 0.00 0.00 0.00 0.00

5000-5999 Special Education 61,792,437.75 4,629,533.41 66,421,971.16 2,074,538.92 68,496,510.086000 Regional Occupational Ctr/Prg (ROC/P) 3,132,921.53 45,937.07 3,178,858.60 99,284.40 3,278,143.00

Other Goals7110 Nonagency - Educational 0.00 0.00 0.00 0.00 0.007150 Nonagency - Other 0.00 0.00 0.00 0.00 0.008100 Community Services 777,718.30 0.00 777,718.30 24,290.26 802,008.568500 Child Care and Development Services 418.43 0.00 418.43 13.07 431.50

Other Costs ---- Food Services 89,258.40 89,258.40---- Enterprise 0.00 0.00---- Facilities Acquisition & Construction 1,776,576.10 1,776,576.10---- Other Outgo 11,586,636.26 11,586,636.26

OtherFunds

----

Adult Education, Child Development,Cafeteria, Foundation ([Column 3 +CAC, line C5] times CAC, line E) 868,917.39 868,917.39 321,655.51 1,190,572.90

----

Indirect Cost Transfers to Other Funds(Net of Funds 01, 09, 62, Function 7210,Object 7350) (226,291.98) (226,291.98)

----Total General Fund and CharterSchools Funds Expenditures 294,178,642.83 35,796,631.62 329,975,274.45 10,374,250.67 13,452,470.76 353,801,995.88




Schedule of Direct Charged Costs (DCC)

30 73650 0000000Form PCR


Instruction

InstructionalSupervision andAdministration

Library, Media,Technology and

Other InstructionalResources

SchoolAdministration

Pupil SupportServices Pupil Transportation Ancillary Services

CommunityServices

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) TotalInstructional

Goals

0001 Pre-Kindergarten 48,976.37 63,851.94 0.00 34,229.77 209,910.25 0.00 0.00 0.00 0.00 356,968.33

1110 Regular Education, K–12 170,220,224.28 11,265,502.16 7,413,184.06 21,483,617.65 8,792,945.88 7,760.49 1,792,717.14 9,449.48 0.00 220,985,401.14

3100 Alternative Schools 644,428.14 0.00 0.00 140,943.75 200.00 0.00 0.00 0.00 0.00 785,571.89

3200 Continuation Schools 810,721.42 0.00 388.38 597,406.34 220,391.21 0.00 0.00 0.00 0.00 1,628,907.35

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 179,731.11 130,852.46 0.00 0.00 239,661.87 0.00 0.00 0.00 0.00 550,245.44

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 2,944,559.41 1,219,493.26 4,000.00 0.00 0.00 0.00 0.00 0.00 0.00 4,168,052.67

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 37,732,882.93 5,616,747.82 18,000.00 157,755.01 14,474,589.81 3,788,938.22 0.00 3,523.96 0.00 61,792,437.75

6000 ROC/P 2,872,487.77 198,569.37 0.00 0.00 42,916.78 0.00 0.00 18,947.61 0.00 3,132,921.53

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 0.00 0.00 0.00 0.00 0.00

8100 Community Services 0.00 0.00 0.00 0.00 0.00 777,718.30 0.00 0.00 0.00 777,718.30

8500Child Care and DevelopmentServices 418.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 418.43

Total Direct Charged Costs 215,454,429.86 18,495,017.01 7,435,572.44 22,413,952.52 23,980,615.80 3,796,698.71 1,792,717.14 777,718.30 0.00 31,921.05 0.00 294,178,642.83* Functions 7100-7199 for goals 8100 and 8500




Schedule of Allocated Support Costs (AC)

30 73650 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 0.00 22,710.86 0.00 22,710.861110 Regular Education, K–12 2,353,844.66 26,538,317.80 723,939.52 29,616,101.983100 Alternative Schools 10,580.88 45,421.71 0.00 56,002.593200 Continuation Schools 13,818.63 223,020.62 0.00 236,839.253300 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 43,604.85 0.00 43,604.854110 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 16,717.80 260,266.42 0.00 276,984.224850 Migrant Education 0.00 0.00 0.00 0.00

5000-5999 Special Education (allocated to 5001) 334,779.18 3,883,102.34 411,651.89 4,629,533.416000 ROC/P 27,087.06 18,850.01 0.00 45,937.07

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) 94,704.27 94,704.27- - Child Development (Fund 12) 0.00 0.00 0.00 0.00- - Cafeteria (Funds 13 and 61) 774,213.12 774,213.12

Total Allocated Support Costs 2,756,828.21 31,904,212.00 1,135,591.41 35,796,631.62



Program Cost ReportSchedule of Central Administration Costs (CAC)

30 73650 0000000Form PCR


A. Central Administration Costs in General Fund and Charter Schools Funds

1Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and9000, Objects 1000-7999) 1,494,974.23

2External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and9000, Objects 1000-7999) 74,342.00

3Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal0000, Objects 1000-7999) 5,322,793.88

4Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 3,708,432.56

5 Total Central Administration Costs in General Fund and Charter Schools Funds 10,600,542.67

B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds1 Total Direct Charged Costs (from Form PCR, Column 1, Total) 294,178,642.83

2 Total Allocated Costs (from Form PCR, Column 2, Total) 35,796,631.62

3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 329,975,274.45

C. Direct Charged Costs in Other Funds1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 406,126.89

2 Child Development (Fund 12, Objects 1000-5999, except 5100) 1,160,203.51

3 Cafeteria (Funds 13 & 61, Objects 1000-5999, except 5100) 7,863,422.98

4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00

5 Total Direct Charged Costs in Other Funds 9,429,753.38

D. Total Direct Charged and Allocated Costs (B3 + C5) 339,405,027.83

E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 3.12%




Schedule of Other Costs (OC)

30 73650 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) 89,258.40 89,258.40

Enterprise(Objects 1000-5999, 6400, and 6500) 0.00 0.00

Facilities Acquisition & Construction(Objects 1000-6500) 1,776,576.10 1,776,576.10

Other Outgo(Objects 1000-7999) 11,586,636.26 11,586,636.26

Total Other Costs 89,258.40 0.00 1,776,576.10 11,586,636.26 13,452,470.76




Schedule of Allocation Factors (AF) for Support Costs

30 73650 0000000Form PCRAF

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: pcraf (Rev 05/05/2016) Page 1 of 1 Printed: 8/31/2017 11:10 AM

- - - - - - - - - - - - - - - - - - - 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) 0.00 0.00 0.00 2,756,828.21 31,904,212.00 0.00 1,135,591.41B. 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

1110 Regular Education, K–12 1,112.31 1,168.53 969.00

3100 Alternative Schools 5.00 2.00

3200 Continuation Schools 6.53 9.82

3300 Independent Study Centers

3400 Opportunity Schools

3550 Community Day Schools

3700 Specialized Secondary Programs

3800 Career Technical Education 1.92

4110 Regular Education, Adult

4610 Adult Independent Study Centers

4620 Adult Correctional Education

4630 Adult Career Technical Education

4760 Bilingual 7.90 11.46

4850 Migrant Education

5000-5999 Special Education (allocated to 5001) 158.20 170.98 551.00

6000 ROC/P 12.80 0.83

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) 4.17

- - Child Development (Fund 12)

- - Cafeteria (Funds 13 & 61) 34.09

C. Total Allocation Factors 0.00 0.00 0.00 1,302.74 1,404.80 0.00 1,520.00



General FundSpecial Education Revenue Allocations

Setup

30 73650 0000000Form SEAS

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: seas (Rev 02/09/2007) Page 1 of 1 Printed: 8/31/2017 11:11 AM

Current LEA: 30-73650-0000000 Irvine Unified

Selected SELPA: BP

(Enter a SELPA IDfrom the list belowthen save and close)

POTENTIAL SELPAS FOR THIS LEA DATE APPROVEDID SELPA-TITLE (from Form SEA)

BP Irvine Unified



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

30 73650 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 8/31/2017 11:11 AM

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 2,510.16 0.00 0.00 (226,291.98) Other Sources/Uses Detail 283,321.10 8,759,995.95 Fund Reconciliation 918,126.49 2,362,843.1909 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 392.20 0.00 10,253.13 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 11,250.23 210,253.1312 CHILD DEVELOPMENT FUND Expenditure Detail 292.67 0.00 18,011.82 0.00 Other Sources/Uses Detail 0.00 78,397.54 Fund Reconciliation 94.27 96,409.3613 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 (12,640.68) 198,027.03 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 393.63 198,027.0314 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 3,798,503.51 0.00 Fund Reconciliation 2,298,503.51 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 0.00 0.00 Fund Reconciliation 0.00 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 0.00 52,564.6125 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 915,772.00 Fund Reconciliation 0.00 21,526.7030 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 1,298.93 0.00 Other Sources/Uses Detail 30,885,535.22 0.00 Fund Reconciliation 52,564.61 124,258.5540 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 3,161,492.44 0.00 Fund Reconciliation 1,000.00 16,347.9049 CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 29,969,763.22 Fund Reconciliation 0.00 17,735.6551 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

30 73650 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 8/31/2017 11:11 AM

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 8,146.72 0.00 Other Sources/Uses Detail 1,800,000.00 204,923.56 Fund Reconciliation 36.94 182,003.5671 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 12,640.68 (12,640.68) 226,291.98 (226,291.98) 39,928,852.27 39,928,852.27 3,281,969.68 3,281,969.68

unaudited actuals irvine unified · sacs financial reporting software - 2017.2.0 file: fund-a (rev...

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