2016 2017 Second Interim Budget Interim Budget •Submitted to the State Department of Education on...

2016 – 2017

Second Interim Budget

Our Story for Student Success

Excellence in Education for the 21st Century

El Dorado County Office of Education 2016-2017

TABLE OF CONTENTS

OUR BUDGET, PROCESS AND TIMELINE-A SNAPSHOT………………………………………………………………………………….………….……….………………….1

AT THIS POINT IN TIME……………………………………………………………………………………………………………………………………………………...…………………2

FINANCIAL REPORTS……………………………………………………………………………………………………………………………………………………………..……………..3

ASSUMPTIONS…………………………………………………………………………………………………………………………………………………………………….……………….4

POSITION AND PROJECTIONS…………………………………………………………………………………………………………………………….…………….….…….…….….9

GENERAL FUND SUMMARY…………………………………………………………………………………………………………………………………….…………….….......….10

RESERVES…………………………………………………………………………………………………………………………………………………………………………………………..11

MULTI YEAR PROJECTION-GENERAL FUND……………………………………………………………………………………………………………….……….…….…….….12

OUR PROGRAMS……………………………………………………………………………………………………………………………………………….……………….……….…….15

SACS STATE REQUIRED DATA…………………………………………………………………………………………………………………………………….…………….….….…47


OUR BUDGET, PROCESS AND TIMELINE- A SNAP SHOT

Our income and expenditure assumptions for the coming year’s budget are based on our best estimates at the time of development. The Board must adopt a

budget prior to July 1st, when the new fiscal year starts. Often, the timelines to propose our budget occur before the Budget Act for the State of California is

signed into law by the Legislature. Any material changes to the assumptions or financial data result in a budget revision. The budget is also formally revised and

updated during the year to keep pace with changes in income and expenditures. The budget cycle consists of four submissions to the state throughout the year

as follows:

Adopted Budget

•Submitted to the State Department of Education on of before July 1.

•This is the proposed plan of income and expenditures for the current fiscal year and is generallypredicated on the Governors’ proposed May Revise budget for the year updated for known changes toAverage Daily Attendance (ADA), federal and state grants/entitlements, staffing levels, and expenditures.Typically, this budget will not include any reliance on prior year carryover dollars for on-goingexpenditures.

First Interim Budget

•Submitted to the State Department of Education on or before December 15.

•The Adopted Budget is updated to include final action by the state legislature and updated income andexpenditure projections from the previous year. The updated budget will include revised incomeprojections based on final prior year activity as well as updated ADA projections. Expenditures areupdated for revised staffing projections and revisions to spending plans as needed by instructionalprograms and administrative support activities. Prior year carryover dollars are included in theexpenditure budgets and authorized for program use.

Second Interim Budget

•Submitted to the State Department of Education on or before March 15.

•This phase of the budget cycle includes revised income projections based on current year actual data andupdated ADA projections. Expenditures are updated for additional changes to staffing projections andupdated spending plans by instructional programs and administrative support activities.

Unaudited Actuals

•Submitted to the State Department of Education on or before October 15.

•This is the final submission for a fiscal year and is prepared in the SACS software only. The data includesfinal income and expenditure figures for the year on an accrual basis of accounting. Revenues earned butnot received and expenditures owed but not yet paid are included in the final numbers. During the periodof August through November, our independent auditor will review the financial reports submitted andissue a report regarding the accuracy of our financial report.

Page 1


AT THIS POINT IN TIME

On January 10, 2017, Gov. Brown released his budget proposal for 2017-18.

The governor opened his proposal reporting that recent state revenue

indicated the “tide has begun to turn” and that “the trajectory of general

fund revenue growth” has declined from estimates used by the

administration when the 2016-17 budget was enacted. As a result, the state

faces a deficit of $2 billion unless corrective action is taken. Thus the

governor proposed several adjustments, including an adjustment in the

Proposition 98 spending guarantee from 2015-16 through 2017-18. While

the Legislative Analyst’s Office is projecting higher state revenues for future

years, it remains to be seen if the Department of Finance and the Governor

adopt those higher projections at the May revision.

The proposal provides for an increase of $744 million in Local Control

Funding Formula (LCFF) gap funding over current levels. This increase is

sufficient to cover the growth in the statewide LCFF target due to the 1.48%

statutory cost of living adjustment (COLA) yet is a significant reduction from

the $2.2 billion projected in June 2016. It is important to remember that

county offices of education were fully funded in 2014-15. What gap remains

for the El Dorado County Office of Education is a portion of our charter

school programs. We are projecting approximately $200,000 additional

revenue for 2017-18 and an additional estimated $400,000 in 2018-19.

There is also some one-time money for the retirement of unpaid state

mandate debt. This one-time money is substantially less than we have seen

in the past few years. In 2015-16, we received approximately $1 million in

one-time funding, approximately $200,000 in 2016-17 is projected and only

an estimated $49,000 in 2017-18.

At first interim we reported that we were spending more for ongoing costs

than we were projecting to receive for ongoing revenue. As we are now at

full implementation of LCFF, we expect minimal increases in funding moving

forward. Costs, however, will continue to increase in the form of step and

column costs for employees, increased minimum wage requirements and

continued STRS and PERS increases. The estimate for 2017-18 for additional

pension costs alone are in excess of $500,000, ongoing.

While we have achieved a number of ongoing savings as reflected in this

report, we must continue to focus on identifying further economies in order

to continue to provide quality programs and move toward greater

accountability and improved achievements.

Robbie Montalbano Deputy Superintendent of Administrative Services

Page 2


FINANCIAL REPORTS

Our financial reports are formatted using Standardized Account Code

Structure (SACS), mandated by the state and submitted to the California

Department of Education (CDE). The report presented to the El Dorado

County Board of Education includes both a “user friendly” version as well as

the SACS version.

INCOME

The County Office provides a significant array of programs and services to

students, school districts and the community. The funds to support these

activities come from a variety of income sources including the state and

federal government, local property taxes, grants and entitlements, and

services contracts. Many programs are partially or fully self-supporting from

special funding or fee-for-service charges.

Income is grouped into two broad categories, restricted and unrestricted

funds. Restricted funds are required by law to be spent for specific activities.

Special Education and Title I are examples of programs that operate with

restricted funds. Unrestricted income may be spent for expenses that are

not legally limited to a specific category. Unrestricted income splits again

into two more buckets; mandated and discretionary. Mandated funds cover

such items as our fiscal oversight for districts. Discretionary revenues

support operational costs such as Personnel Services and special projects.

EXPENDITURES

Just as we track how the money comes in, we track how the money goes

out. We track expenditures by types, by program, and by special funds to

make sure we stay aligned with our budget.

Page 3


INCOME ASSUMPTIONS

Average Daily Attendance

Average Daily Attendance (ADA) is an integral element in determining our income. Attendance records are monitored and updated throughout the year to

ensure accurate revenue projections.

Average Daily Attendance12/13 13/14 14/15 15/16

Est.

16/17

EDCOE SELPA 22,648 22,383 22,094 21,904 21,695

Charter SELPA 71,362 88,240 103,817 120,543 141,967

Total 94,010 110,623 125,911 142,447 163,662

Average Daily Attendance

COE Operated Programs 12/13 13/14 14/15 15/16

Est.

16/17

Charter Community School 463 464 480 451 458

Charter Alternative Program 168 175 171 166 175

Charter Rite of Passage 218 205 200 182 212

Golden Ridge/Blue Ridge 46 42 29 36 47

Special Education 154 166 177 178 191

Total 1,049 1,052 1,057 1,013 1,082

Page 4


Revenue Assumptions are based upon current law. Presently we receive

the bulk of our state funding from two major funding formulas: (1) the Local

Control Funding Formula (LCFF) for county operations and instructional

programs, and (2) the AB602 funding model for special education. The

formulas provide for a calculation of an entitlement which is funded first

with property taxes received and the balance with state aid. If property

taxes increase, there is a corresponding decrease in state aid.

Local Control Funding Formula

Local Control Funding Formula revenue is received to perform oversight

and operational duties of the county office and provide the primary funding

for our court, community and charter school programs. Each year a cost-of-

living adjustment (COLA) is added to prior year target LCFF rates.

Transportation funding is added-on to LCFF funding at a fixed level equal to

the amount received in 2012-13 of $442,444. A portion of LCFF state aid

funding is provided through the Education Protection Act (EPA) as a result

of the tax increase e approved by the voters.

County Office Operations Funding is based on a minimum grant per county,

the number of school districts in the county, and countywide ADA.Since first

interim, ADA projections increased by approximately eight alternative

education ADA and decreased by approximately four charter funded ADA,

resulting in an overall increase in funding of $160,000.

Alternative Education Base Grant Funding is received based on average

daily attendance (ADA) of students in our juvenile court schools, including

Golden Ridge, Blue Ridge, and Charter Rite of Passage and students meeting

high risk probation referred criteria in our Charter Community School and

Charter Alternative Programs. In addition to a base amount, supplemental

funding is provided based on the percentage of students classified as English

Learners, foster youth, or that meet income requirements to receive a free

or reduced-price meal (unduplicated pupil percentage, UPP). Additional

concentration funding is provided if the UPP exceeds 50%.

LCFF

Court School

2015-16 2016-17

1st Interim

2016-17

2nd Interim

Unduplicated Pupil Percentage 100.00% 100.00% 100.00%

Rates per ADA

Base amount 11,428.55$ 11,428.55$ 11,428.55$

Supplemental 3,999.99$ 3,999.99$ 3,999.99$

Concentration 2,000.00$ 2,000.00$ 2,000.00$

LCFF Funding Factors 2015-16 2016-17

1st Interim

2016-17

2nd Interim

COLA Factor 1.02% 0.00% 0.00%

EPA Calculation percentage 26% 25% 25%

LCFF Funding

Transportation

2015-16 2016-17

1st Interim

2016-17

2nd Interim

Add-on amount 442,444$ 442,444$ 442,444$

LCFF Funding

COE Operations

2015-16 2016-17

1st Interim

2016-17

2nd Interim

Base amount per COE 668,242$ 668,242$ 668,242$

Amount per school district 111,374$ 111,374$ 111,374$

Amount per countywide ADA 71.32$ 71.32$ 71.32$

LCFF

Community School

2015-16 2016-17

1st Interim

2016-17

2nd Interim


Rates per ADA

Base amount 11,428.55$ 11,428.55$ 11,428.55$

Supplemental 2,125.20$ 2,110.80$ 2,166.40$

Concentration 125.20$ 110.80$ 166.40$

Page 5


Charter Community School and the Charter Alternative programs receive funding through two LCFF funding models. Those students meeting the community

school criteria are funded through the alternative education grant described above. All other students qualify for the grade level funding model for charter

schools that matches the formula used for school district funding. During the transition to full LCFF implementation for charter schools, a portion of the gap

between the minimum floor funding and target funding is added to the prior year funding level.

LCFF Charter Funded

Charter Alternative Program

2015-16 2016-17

1st Interim

2016-17

2nd Interim

Percentage of GAP closed 53% 54% 55%

Level of LCFF Target funded 93% 97% 96%


Target Rates - Base (with grade span adjustments)

Grades TK - 3 7,820$ 7,820$ 7,820$

Grades 4 - 6 7,189$ 7,189$ 7,189$

Grades 7 - 8 7,403$ 7,403$ 7,403$

Grades 9 - 12 8,801$ 8,801$ 8,801$

Target Rates - Supplemental

Grades TK - 3 265$ 251$ 301$

Grades 4 - 6 244$ 231$ 276$

Grades 7 - 8 251$ 238$ 285$

Grades 9 - 12 298$ 283$ 338$

LCFF Charter Funded

Charter Community School

2015-16 2016-17

1st Interim

2016-17

2nd Interim

Percentage of GAP closed 53% 54% 55%

Level of LCFF Target funded 94% 97% 97%


Target Rates - Base (with grade span adjustments)

Grades TK - 3 7,820$ 7,820$ 7,820$

Grades 4 - 6 7,189$ 7,189$ 7,189$

Grades 7 - 8 7,403$ 7,403$ 7,403$

Grades 9 - 12 8,801$ 8,801$ 8,801$

Target Rates - Supplemental

Grades TK - 3 142$ 124$ 110$

Grades 4 - 6 131$ 114$ 101$

Grades 7 - 8 134$ 117$ 104$

Grades 9 - 12 160$ 139$ 124$

Page 6


Special Education

Special Education is also a significant portion of the budget. Within the

overall Special Education budget are funds for the Special Education Local

Plan Area (SELPA) serving El Dorado County school districts (except Lake

Tahoe Unified School District which operates its’ own SELPA). Overall

funded ADA for the SELPA is approximately 21,000 and the allocation

formula governing the distribution of funds results in approximately $9

million being distributed to the local districts. The balance of approximately

$7 million is used to support regional programs operated by the County

Office. The budget does not include a COLA increase. The Federal portion

remains unchanged from the budget adoption. Additionally, the County

Office receives approximately $1.5 million in funding through a payment

from local school districts from district LCFF funds to support a portion of

the costs incurred for district students enrolled in Special Day Classes (SDC)

operated by the County Office. Revenues per ADA include no increase from

prior year levels.

In 2006-07, we added a Charter SELPA, a statewide Charter consortium.

Since its inception we have steadily increased membership and ADA has

grown from 2,300 ADA to a projection for 2016-17 of 145,000 ADA. Revenue

projections based upon this ADA results in approximately $98 million in

pass-through payments to participating agencies.

Other Programs

Child Development Programs receive funding for the State Preschool

Program and from the Federal Government for the Head Start and Early

Head Start Programs. For the State Programs, revenue has been adjusted to

reflect increases to the full cost rate and subsidized attendance.

Meals are served through our Child Care Food program to students enrolled

in child development, special education and charter community school.

Funding is received from both the State and Federal governments for those

students qualifying for free or reduced meal pricing. Additional funding

from the State and State/ Local First 5 Commission provides professional

development and coordination activities through our Early Care and

Education Planning Council.

State Lottery income is presently budgeted for at $144 per ADA

(unrestricted) and $45 per ADA for the instructional material restricted

portion. Instructional programs receive 75% of the total funding and 25% is

used for emerging needs as prioritized by executive management.

Forest Reserve funding continues to be at risk. The budget has been held at

existing levels pending Federal budget legislative action.

Mandated Cost revenue under the Mandated Block Grant formula reflects

the actual current year total.

Other State programs reflect the most current grant amounts and estimates

for continuing apportionments.

Other Federal programs have been held at prior year levels pending federal

budget action. Adjustments were made to include prior year Title I and

Special Education revenue that will be recognized in the current year and

reduce Program Improvement revenue.

Other local income reflects current estimates of contract income, sales

and fees, local grants and transfers from other funds.

Page 7


EXPENDITURE ASSUMPTIONS Salaries and benefits reflect final settlements from 2015-16. No estimated

2016-17 settlements are included. Employer rates for STRS and PERS

increased from the prior year by 17%, a total projected increase of

$530,000.

Program budgets have also been updated for other changes including:

Staffing changes

Charter program changes and curriculum enhancements

Adjusted costs for training, travel/conference and contracted

services

Reduced data center projected capital outlay

Various other changes

All instructional programs reflect charges for indirect costs at the agreed-

upon rate. The State approved rate for the budget year is 8.97% and is the

rate charged for most programs. Some Federal, State and Local programs

are limited by law or policy as to the rate charged and have been adjusted

accordingly.

PERS & STRS Employer Costs 15-16 16-17

State Teachers' Retirement System (STRS) 10.730% 12.580% 17% 266,583$

Publice Employees' Retirement System (PERS) 11.847% 13.888% 17% 262,901$

TOTAL 529,484$

Increase over prior

year

Page 8

El Dorado County Office of Education 2016‐2017

POSITION AND PROJECTIONS

NET POSITION

El Dorado County Office of Education

2016-17 2016-17

1st Interim 2nd Interim Change from 1st Interim

1 INCOME 21,969,501 22,041,492 71,991 1

2 EXPENDITURES 21,267,404 20,956,822 (310,582) 2

3 OTHER ADJUSTMENTS (200,000) - 200,000 3

4 Income less Expenditures 902,097 1,084,670 182,573 4

5 CONTRIBUTIONS to Restricted / Other Funds (2,522,545) (2,164,423) 358,122 5

6 NET INCREASE (DECREASE) (1,620,448) (1,079,753) 540,695 6

7 Beginning Balance 12,031,710 12,031,710 - 7

8 Ending Balance 10,411,262 10,951,957 540,695 8

9 Adjusted for One-time Items 9

10 One-time Revenues 735,560 698,257 (37,303) 10

11 One-time Expenditures 731,975 739,000 7,025 11

12 One-time Contributions 42,342 143,657 101,315 12

13 Adjusted Income 21,233,941 21,343,235 109,294 13

14 Adjusted Expenditures 20,535,429 20,217,822 (317,607) 14

15 Other Adjustments (200,000) - 200,000 15

16 Adjusted Contributions (2,564,887) (2,020,766) 459,437 16

17 Ongoing Surplus (Deficit) (1,666,375) (895,353) 686,338 17

GENERAL FUND SUMMARYUNRESTRICTED

Page 9


GENERAL FUND SUMMARY

Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total

1 A. REVENUES 1

2 8010-8099 LCFF State Aid / Taxes 15,402,612 1,925,012 17,327,624 15,565,120 2,036,366 17,601,486 162,508 111,354 273,862 2

3 8100-8299 Federal 156,395 8,337,794 8,494,189 205,395 8,349,956 8,555,351 49,000 12,162 61,162 3

4 8300-8599 Other State Revenues 451,724 9,817,003 10,268,727 451,101 9,765,944 10,217,045 (623) (51,059) (51,682) 4

5 8600-8799 Other Local Revenues 5,517,122 5,379,353 10,896,475 5,394,335 5,436,089 10,830,424 (122,787) 56,736 (66,051) 5

6 A. REVENUES Total 21,527,853 25,459,162 46,987,015 21,615,951 25,588,355 47,204,306 88,098 129,193 217,291 6

7 B. EXPENDITURES 7

8 SALARIES & BENEFITS 8

9 1000-1999 Certificated Salaries 5,812,484 9,317,982 15,130,466 5,807,053 8,959,544 14,766,597 (5,431) (358,438) (363,869) 9

10 2000-2999 Classified Salaries 8,616,532 4,848,128 13,464,660 8,432,003 4,931,182 13,363,185 (184,529) 83,054 (101,475) 10

11 3000-3999 Benefits 4,658,644 5,230,857 9,889,501 4,595,098 5,166,871 9,761,969 (63,546) (63,986) (127,532) 11

12 SALARIES & BENEFITS Total 19,087,660 19,396,967 38,484,627 18,834,154 19,057,597 37,891,751 (253,506) (339,370) (592,876) 12

13 OPERATING EXPENSES 13

14 4000-4999 Supplies 1,135,148 659,913 1,795,061 1,080,610 706,142 1,786,752 (54,538) 46,229 (8,309) 14

15 5000-5999 Contracts & Operating 2,691,461 5,357,751 8,049,212 2,747,192 5,592,055 8,339,247 55,731 234,304 290,035 15

16 6000-6999 Equip./Capital Outlay 748,591 35,000 783,591 702,429 47,731 750,160 (46,162) 12,731 (33,431) 16

17 7100-7299 Other Outgoing 11,700 (0) 11,700 11,700 (0) 11,700 (0) (0) (0) 17

18 7300-7399 Indirect Costs (2,407,156) 2,041,834 (365,322) (2,419,263) 2,050,422 (368,841) (12,107) 8,588 (3,519) 18

19 OPERATING EXPENSES Total 2,179,744 8,094,498 10,274,242 2,122,668 8,396,350 10,519,018 (57,076) 301,852 244,776 19

20 B. EXPENDITURES Total 21,267,404 27,491,465 48,758,869 20,956,822 27,453,947 48,410,769 (310,582) (37,518) (348,100) 20

21C. Excess (Deficiency)

Before Other Sources/Uses 260,449 (2,032,303) (1,771,854) 659,129 (1,865,592) (1,206,463) 398,680 166,711 565,391 21

22 D. OTHER SOURCES / USES 22

23 7600-7629 Interfund Transfers Out 346,841 (0) 346,841 252,665 (0) 252,665 94,176 0 (94,176) 23

24 8900-8929 Interfund Transfers In 441,648 0 441,648 425,541 0 425,541 (16,107) 0 (16,107) 24

25 8980 Contributions fm Unrestricted (2,175,704) 2,175,704 0 (1,911,758) 1,911,758 0 263,946 (263,946) 0 25

26 8981 LCFF Contributions 0 0 0 0 0 0 0 0 0 26

27 8990-8998 Contributions from Restricted 0 0 0 0 0 0 0 0 0 27

28 D. OTHER SOURCES / USES Total (2,080,897) 2,175,704 94,807 (1,738,882) 1,911,758 172,876 342,015 (263,946) 78,069 28

29 OTHER ADJUSTMENTS (200,000) (0) (200,000) (0) (0) (0) 200,000 (0) 200,000 29

30E. NET INCREASE (DECREASE) IN FUND

BALANCE (1,620,448) 143,401 (1,477,047) (1,079,753) 46,166 (1,033,587) 540,695 (97,235) 443,460 30

31 F1. BEGINNING BALANCE 12,031,710 3,115,224 15,146,933 12,031,710 3,115,224 15,146,933 0 0 0 31

32 F2. ENDING BALANCE 10,411,262 3,258,625 13,669,886 10,951,957 3,161,390 14,113,346 540,695 (97,235) 443,460 32


GENERAL FUND SUMMARY16-17 1st Interim 16-17 2nd Interim Change

Page 10


RESERVES

BEGINNING

BALANCE Net Change

ENDING

BALANCE

BEGINNING

BALANCE Net Change

ENDING

BALANCE

NONSPENDABLE OB RS LC1

1 Revolving Cash 9130 0000 000 2,650.00 - 2,650.00 2,650.00 - 2,650.00

2 Stores - Warehouse 9320 0000 120 15,442.31 - 15,442.31 15,442.31 - 15,442.31

3 Stores - Print Shop 9320 0000 129 28,068.74 - 28,068.74 28,068.74 - 28,068.74

4 Prepaid Expenditures 9330 0000 various 452,014.60 - 452,014.60 452,014.60 - 452,014.60

5 Prepaid Expenditures 9330 6500 502 479.35 - 479.35 479.35 - 479.35

6 RESTRICTED -

7 Programs: Restricted 3,114,744.27 68,401.00 3,258,145.27 3,114,744.27 (64,051.00) 3,160,910.27

8 ASSIGNED -

9 Capital Equipment / Technology 0000 2,863,310.36 (744,636.00) 2,118,674.36 2,863,310.36 (687,114.00) 1,990,034.36

10 Instructional / Other Programs 0000, 0101 7,006,042.33 (1,668,622.00) 5,337,420.33 7,006,042.33 2,454,871.00 6,579,262.33

12 Pending Litigation 0000 750,000.00 750,000.00 200,000.00 200,000.00

12 Lottery - Locally Restricted 1100 227,655.25 6,164.00 233,819.25 227,655.25 (3,075.00) 224,580.25

13 UNASSIGNED / UNAPPROPRIATED -

14 Reserve for Economic Uncertainties 3% 0000 000 1,436,526.00 - 1,473,172.00 1,436,526.00 - 1,459,904.00

15 Unassigned / Unappropriated Amount - - - -

16 TOTAL 15,146,933.21 (1,477,047.00) 13,669,886.21 15,146,933.21 (1,033,587.00) 14,113,346.21

GENERAL FUND

COMPONENTS OF ENDING FUND BALANCE

2016-17

1st Interim

2016-17

2nd Interim

Page 11


MULTI YEAR PROJECTION-GENERAL FUND

Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL

ASSUMPTIONS Projected Actual

Funding factors

COLA 0.00% 0.00% 1.48% 1.48% 2.40% 2.40%

EPA Calc % 24.6318% 23.0000% 21.0000%

GAP Funding % 55.28% 23.67% 53.85%

Funded ADA 891.28 891.28 891.28

Countywide ADA 25,838.89 25,838.89 25,634.50 25,634.50 25,521.81 25,521.81

Rite of Passage 211.85 211.85 211.85

Golden Ridge / Blue Ridge 46.76 46.76 46.76

Charter Community (CCS) 457.93 457.93 457.93

Charter Alternative (CAP) 174.74 174.74 174.74

District Funded Special Ed ADA 190.99 190.99 190.99 190.99 190.99 190.99

Unduplicated Pupil % (UPP)

C-funded 54.16% 55.20% 56.54%

Charter Community (CCS) 7.04% 6.15% 5.29%

Charter Alternative (CAP) 19.22% 22.85% 25.61%

PERS / STRS

STRS Employer Rates 12.58% 12.58% 14.43% 14.43% 16.28% 16.28%

PERS Employer Rates 13.89% 13.89% 15.80% 15.80% 18.70% 18.70%

Increase in STRS employer rates 106,885$ 159,698$ 105,396$ 160,257$ 129,343$ 197,821$

Increase in PERS employer rates 162,225$ 100,676$ 149,599$ 95,779$ 232,289$ 148,504$

Other Assumptions

Step and column 2.27% 2.27% 2.27% 2.27%

Other Statutory benefits-certificated 3.19% 3.19% 3.19% 3.19% 3.19% 3.19%

Other Statutory benefits-classified 9.44% 9.44% 9.44% 9.44% 9.44% 9.44%

Indirect Cost Rate 8.97% 8.97% 8.89% 8.89% 8.93% 8.93%

One-time items

Reductions for one-time revenues (331,783)$ (225,000)$ (556,783)$ (49,120)$ -$ (49,120)$

Reductions for one-time expenditures (771,553) (209,270) (980,823) 8,998 (8,998) -

Program Changes

Reductions in revenues (400,000)$ (41,500)$ 333,619$ -$ -$

Reductions in expenditures (671,785) (103,334) - -

Reductions in contributions 44,606 (44,606) - -

Adjustments to be determined (450,000) 450,000 (1,450,000) 1,450,000

529,484$ 511,031$ 707,957$

MULTIYEAR PROJECTION2016-17 2017-18 2018-19

2nd Interim MYP MYP

Page 12


Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL

A. REVENUES & OTHER SOURCES

1. LCFF Sources 15,565,120 2,036,366 17,601,486 15,792,090 2,036,366 17,828,456 16,207,228 2,036,366 18,243,594

2. Federal 205,395 8,349,956 8,555,351 205,395 8,382,341 8,587,736 205,395 8,354,187 8,559,582

3. Other State 451,101 9,765,944 10,217,045 280,663 9,599,007 9,879,670 231,543 9,869,994 10,101,537

4. Other Local 5,394,335 5,436,089 10,830,424 5,032,319 5,434,340 10,466,659 5,122,318 5,458,994 10,581,312

5. Other Financing Sources

a. Transfers In 425,541 0 425,541 280,902 0 280,902 280,902 0 280,902

b. Contributions (1,911,758) 1,911,758 0 (2,068,718) 2,068,718 0 (2,368,507) 2,368,507 0

TOTAL REVENUES & SOURCES 20,129,734 27,500,113 47,629,847 19,522,651 27,520,772 47,043,423 19,678,879 28,088,048 47,766,927

B. EXPENDITURES & OTHER USES

1. Certificated Salaries

a. Base Salaries 5,807,053 8,959,544 14,766,597 5,818,753 9,127,491 14,946,244

b. Step & Column Adjustment 129,154 202,595 331,749 132,086 207,194 339,280

c. COLA 0 0

d. Other Adjustments (117,454) (34,648) (152,102) 0

e. Total Certificated 5,807,053 8,959,544 14,766,597 5,818,753 9,127,491 14,946,244 5,950,839 9,334,685 15,285,524

2. Classified Salaries

a. Base Salaries 8,432,003 4,931,182 13,363,185 8,181,462 4,908,910 13,090,372

b. Step & Column Adjustment 181,597 108,959 290,556 185,719 111,432 297,151

c. COLA 0 0

d. Other Adjustments (432,138) (131,231) (563,369) 0

e. Total Classified 8,432,003 4,931,182 13,363,185 8,181,462 4,908,910 13,090,372 8,367,181 5,020,342 13,387,523

Employee Benefits

Base benefits 4,325,988 4,906,497 9,232,485 4,595,098 5,166,871 9,761,969 4,681,689 5,389,219 10,070,908

STRS increase 106,885 159,698 266,583 105,396 160,257 265,653 129,343 197,821 327,164

PERS increase 162,225 100,676 262,901 149,599 95,779 245,378 232,289 148,504 380,793

Other Adjustments (168,404) (33,688) (202,092) 0 0 0

3. Employee Benefits 4,595,098 5,166,871 9,761,969 4,681,689 5,389,219 10,070,908 5,043,321 5,735,544 10,778,865

4. Books & Supplies 1,080,610 706,142 1,786,752 1,043,103 665,577 1,708,680 1,043,103 665,577 1,708,680

5. Services & Other Operating 2,747,192 5,592,055 8,339,247 2,597,331 5,519,657 8,116,988 2,597,331 5,204,346 7,801,677

6. Capital Outlay 702,429 47,731 750,160 217,000 0 217,000 217,000 0 217,000

7. Other Outgo (excl. indirect) 11,700 0 11,700

8. Indirect Costs (2,419,263) 2,050,422 (368,841) (2,423,651) 2,054,810 (368,841) (2,464,120) 2,095,279 (368,841)

9. Other Financing Uses

a. Transfers Out 252,665 252,665 303,590 0 303,590 412,124 0 412,124

b. Other Uses

10. Other Adjustments

Adjustments needed in 17/18 as of 1st Interim 0 (800,000) (800,000) (800,000) (800,000)

Teen Parent (140,367) (140,367) (140,367) (140,367)

Transportation - ALTA (82,612) (82,612) (82,612) (82,612)

21st Century Innovation Grants (44,606) (44,606) (44,606) (44,606)

BTSA support payments to districts (84,640) (84,640) (84,640) (84,640)

To be determined - effective 17/18 (450,000) (450,000) (450,000) (450,000)

To be determined - effective 18/19 0 (1,000,000) (1,000,000)

Total Other Adjustments (450,000) (450,000) (1,450,000) (1,450,000)

TOTAL EXPENDITURES & USES 21,209,487 27,453,947 48,663,434 19,969,277 27,665,664 47,634,941 19,716,779 28,055,773 47,772,552

C. NET INCREASE (DECREASE) (1,079,753) 46,166 (1,033,587) (446,626) (144,892) (591,518) (37,900) 32,275 (5,625)

D. FUND BALANCE

1. Net Beginning Fund Balance 12,031,710 3,115,224 15,146,933 10,951,957 3,161,390 14,113,346 10,505,331 3,016,498 13,521,828

2. Ending Fund Balance 10,951,957 3,161,390 14,113,346 10,505,331 3,016,498 13,521,828 10,467,430 3,048,773 13,516,203

MULTIYEAR PROJECTION2016-17 2017-18 2018-19

2nd Interim MYP MYP

Page 13


01 10 11 12 14 16 17 35 63 73 TOTAL

General SELPA Adult Child Dev Def.Mnt Forest Spc.Rsv Constr. Ext.Day Trust

1 A. REVENUES 1

2 8010-8099 LCFF State Aid / Taxes 17,601,486 0 0 0 156,436 0 0 0 0 0 17,757,922 2

3 8100-8299 Federal 8,555,351 19,141,987 0 350,096 0 791,648 0 0 0 0 28,839,082 3

4 8300-8599 Other State Revenues 10,217,045 87,227,931 267,389 2,168,398 0 0 0 (917,042) 0 0 98,963,721 4

5 8600-8799 Other Local Revenues 10,830,424 12,923 283,888 1,743,276 9,000 241 3,000 (1,185) 2,712,459 7,231 15,601,257 5

6 A. REVENUES Total 47,204,306 106,382,841 551,277 4,261,770 165,436 791,889 3,000 (918,227) 2,712,459 7,231 161,161,982 6

7 B. EXPENDITURES 7

8 SALARIES & BENEFITS 8

9 1000-1999 Certificated Salaries 14,766,597 0 251,263 764,055 0 0 0 0 46,245 0 15,828,160 9

10 2000-2999 Classified Salaries 13,363,185 0 74,763 1,077,174 0 0 0 0 1,534,206 0 16,049,328 10

11 3000-3999 Benefits 9,761,969 0 92,187 704,935 0 0 0 0 430,077 0 10,989,168 11

12 SALARIES & BENEFITS Total 37,891,751 0 418,213 2,546,164 0 0 0 0 2,010,528 0 42,866,656 12

13 OPERATING EXPENSES 13

14 4000-4999 Supplies 1,786,752 0 12,300 242,931 0 0 0 0 163,402 0 2,205,385 14

15 5000-5999 Contracts & Operating 8,339,247 0 53,858 1,385,144 250,000 0 0 0 268,856 7,000 10,304,105 15

16 6000-6999 Equip./Capital Outlay 750,160 0 0 0 100,000 0 0 0 0 0 850,160 16

17 7100-7299 Other Outgoing 11,700 107,199,541 0 0 0 647,304 0 0 0 2,064 107,860,609 17

18 7300-7399 Indirect Costs (368,841) 0 42,509 326,332 0 0 0 0 0 0 0 18

19 OPERATING EXPENSES Total 10,519,018 107,199,541 108,667 1,954,407 350,000 647,304 0 0 432,258 9,064 121,220,259 19

20 B. EXPENDITURES Total 48,410,769 107,199,541 526,880 4,500,571 350,000 647,304 (0) (0) 2,442,786 9,064 164,086,915 20

21C. Excess (Deficiency) Before

Other Sources/Uses Total(1,206,463) (816,700) 24,397 (238,801) (184,564) 144,585 3,000 (918,227) 269,673 (1,833) (2,924,933) 21

22 D. OTHER SOURCES / USES 22

23 7600-7629 Interfund Transfers Out 252,665 0 106,850 0 0 144,639 62,597 0 218,305 0 785,056 23

24 8900-8929 Interfund Transfers In 425,541 0 106,850 238,801 0 0 13,864 0 0 0 785,056 24

25 D. OTHER SOURCES / USES Total 172,876 0 0 238,801 0 (144,639) (48,733) 0 (218,305) 0 0 25

26E. NET INCREASE (DECREASE) IN

FUND BALANCE Total(1,033,587) (816,700) 24,397 0 (184,564) (54) (45,733) (918,227) 51,368 (1,833) (2,924,933) 26

27 F1. BEGINNING BALANCE 15,146,933 8,233,377 82,504 3,222 1,728,758 469 619,138 1,495,357 588,731 45,550 27,944,039 27

28 F2. ENDING BALANCE 14,113,346 7,416,677 106,901 3,222 1,544,194 415 573,405 577,130 640,099 43,717 25,019,106 28

29 Components of Ending Fund Balance 29

30 Nonspendable 498,655 498,655 30

31 Restricted 3,160,910 7,416,677 3,222 577,130 11,157,940 31

32 Committed 1,544,194 1,544,194 32

33 Assigned 8,993,877 106,901 415 573,405 9,674,597 33

34 Reserve for Economic Uncertainty 1,459,904 1,459,904 34

35 Unrestricted Net Position 640,099 43,717 683,816 35

36 TOTAL 14,113,346 7,416,677 106,901 3,222 1,544,194 415 573,405 577,130 640,099 43,717 25,019,106 36


2016-17 2nd Interim

Page 14


OUR PROGRAMS The County Office of Education provides Programs, Support and Administration for a variety of education programs supporting:

Young Children

Public school advocacy

Programs in response to community needs

County government

Law enforcement

The following pages reflect updated income and expenditure projections.

Page 15


Budget Projection placeholder2016-17

1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 4,777,681 4,752,3284 8300-8599 Other State Rev enues 1,629,745 1,681,1305 8600-8799 Other Local Rev enues 248,773 266,8576 A. REVENUES Total 6,656,199 6,700,3157 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 2,495,253 2,462,15410 2000-2999 Classif ied Salaries 1,626,373 1,574,80511 3000-3999 Benef its 1,465,487 1,457,11612 SALARIES & BENEFITS Total 5,587,113 5,494,07513 OPERATING EXPENSES14 4000-4999 Supplies 352,599 350,08915 5000-5999 Contracts & Operating 842,531 766,22516 6000-6999 Equip./Capital Outlay 35,000 35,00017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 573,758 552,53019 OPERATING EXPENSES Total 1,803,888 1,703,84420 B. EXPENDITURES Total 7,391,001 7,197,919

21 C. Excess (Deficiency) Before Other Sources/Uses (734,802) (497,604)

22 D. OTHER SOURCES / USES23 7600-7629 Interf und Transf ers Out 0 024 8900-8929 Interf und Transf ers In 332,977 238,80125 8980 Contributions f m Unrestricted 246,885 105,84526 8981 LCFF Contributions 154,940 152,95827 8990-8998 Contributions f rom Restricted 0 028 D. OTHER SOURCES / USES Total 734,802 497,604

29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total 0 0

30 BEGINNING BALANCE 3,222 3,22231 ENDING BALANCE 3,222 3,222

Child Development ProgramsUnits 810-849, 851, 880; Fund 12 Unit 900, 905, 921, 930-959

Page 16


2016-17 2nd Interim ProjectionRS 5210

Head StartRS 5220

Early Head Start

RS 6105 State

Preschool

OtherSupport

Programs

TOTAL

1 A. REVENUES 12 8010-8099 LCFF State Aid / Taxes 0 0 0 0 23 8100-8299 Federal 2,942,587 1,521,785 0 287,956 4,752,328 34 8300-8599 Other State Rev enues 0 1,660,714 20,416 1,681,130 45 8600-8799 Other Local Rev enues 0 0 243,288 23,569 266,857 56 A. REVENUES Total 2,942,587 1,521,785 1,904,002 331,941 6,700,315 67 B. EXPENDITURES 78 SALARIES & BENEFITS 89 1000-1999 Certif icated Salaries 973,490 756,127 651,943 80,594 2,462,154 910 2000-2999 Classif ied Salaries 696,108 119,992 590,918 167,787 1,574,805 1011 3000-3999 Benef its 572,413 324,336 457,172 103,195 1,457,116 1112 SALARIES & BENEFITS Total 2,242,011 1,200,455 1,700,033 351,576 5,494,075 1213 OPERATING EXPENSES 1314 4000-4999 Supplies 84,122 45,260 21,700 199,007 350,089 1415 5000-5999 Contracts & Operating 368,596 193,499 258,860 (54,730) 766,225 1516 6000-6999 Equip./Capital Outlay 35,000 0 0 0 35,000 1617 7100-7299 Other Outgoing 0 0 0 0 1718 7300-7399 Indirect Costs 238,811 125,826 158,447 29,446 552,530 1819 OPERATING EXPENSES Total 726,529 364,585 439,007 173,723 1,703,844 1920 B. EXPENDITURES Total 2,968,540 1,565,040 2,139,040 525,299 7,197,919 20

21 C. Excess (Deficiency) Before Other Sources/Uses Total (25,953) (43,255) (235,038) (193,358) (497,604) 21

22 D. OTHER SOURCES / USES 2223 7600-7629 Interf und Transf ers Out 0 0 0 0 2324 8900-8929 Interf und Transf ers In 0 235,038 3,763 238,801 2425 8980 Contributions f m Unrestricted 25,953 43,255 0 36,637 105,845 2526 8981 LCFF Contributions 0 0 152,958 152,958 2627 8990-8998 Contributions f rom Restricted 0 0 0 0 2728 D. OTHER SOURCES / USES Total 25,953 43,255 235,038 193,358 497,604 28

29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total 0 0 0 0 0 29

30 BEGINNING BALANCE 3,222 3,222 30

31 ENDING BALNCE 0 0 0 3,222 3,222 31

Child Development Programs

Page 17



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 94,570 94,5704 8300-8599 Other State Rev enues 507,635 507,6195 8600-8799 Other Local Rev enues 1,514,706 1,766,4196 A. REVENUES Total 2,116,911 2,368,6087 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 213,102 216,34710 2000-2999 Classif ied Salaries 450,370 464,10411 3000-3999 Benef its 196,789 220,72312 SALARIES & BENEFITS Total 860,261 901,17413 OPERATING EXPENSES14 4000-4999 Supplies 47,944 46,64515 5000-5999 Contracts & Operating 1,046,035 1,240,27216 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 162,671 180,51719 OPERATING EXPENSES Total 1,256,650 1,467,43420 B. EXPENDITURES Total 2,116,911 2,368,608

21 C. Excess (Deficiency) Before Other Sources/Uses 0 0

22 D. OTHER SOURCES / USES23 7600-7629 Interf und Transf ers Out 0 024 8900-8929 Interf und Transf ers In 0 025 8980 Contributions f m Unrestricted 0 026 8981 LCFF Contributions 0 027 8990-8998 Contributions f rom Restricted 0 028 D. OTHER SOURCES / USES Total 0 0


Early Learning and Family Support ProgramsUnits 897-899, 901-904, 906, 909, 915-919

Page 18



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 423,330 426,0156 A. REVENUES Total 423,330 426,0157 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 262,254 268,58511 3000-3999 Benef its 78,093 75,45312 SALARIES & BENEFITS Total 340,347 344,03813 OPERATING EXPENSES14 4000-4999 Supplies 5,170 5,68115 5000-5999 Contracts & Operating 56,111 56,19516 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 21,702 21,49619 OPERATING EXPENSES Total 82,983 83,37220 B. EXPENDITURES Total 423,330 427,410

21 C. Excess (Deficiency) Before Other Sources/Uses 0 (1,395)

22 D. OTHER SOURCES / USES23 7600-7629 Interf und Transf ers Out 0 024 8900-8929 Interf und Transf ers In 0 025 8980 Contributions f m Unrestricted 0 1,39526 8981 LCFF Contributions 0 027 8990-8998 Contributions f rom Restricted 0 028 D. OTHER SOURCES / USES Total 0 1,395


First 5 Support ServicesUnit 489

Page 19



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 2,530,530 2,703,3996 A. REVENUES Total 2,530,530 2,703,3997 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 46,035 46,24510 2000-2999 Classif ied Salaries 1,516,476 1,534,20611 3000-3999 Benef its 364,521 430,07712 SALARIES & BENEFITS Total 1,927,032 2,010,52813 OPERATING EXPENSES14 4000-4999 Supplies 145,471 163,40215 5000-5999 Contracts & Operating 271,623 259,79616 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 417,094 423,19820 B. EXPENDITURES Total 2,344,126 2,433,726

21 C. Excess (Deficiency) Before Other Sources/Uses 186,404 269,673

22 D. OTHER SOURCES / USES23 7600-7629 Interf und Transf ers Out 1,172,150 218,30524 8900-8929 Interf und Transf ers In 937,738 025 8980 Contributions f m Unrestricted 0 026 8981 LCFF Contributions 0 027 8990-8998 Contributions f rom Restricted 0 028 D. OTHER SOURCES / USES Total (234,412) (218,305)

29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total (48,008) 51,368


Charter Extended DayFund 63, Units 704-799

Page 20



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 236,736 257,1905 8600-8799 Other Local Rev enues 268,857 283,6076 A. REVENUES Total 505,593 540,7977 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 255,192 251,26310 2000-2999 Classif ied Salaries 97,800 74,76311 3000-3999 Benef its 85,108 81,98812 SALARIES & BENEFITS Total 438,100 408,01413 OPERATING EXPENSES14 4000-4999 Supplies 18,600 12,30015 5000-5999 Contracts & Operating 42,980 53,57716 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 46,012 42,50919 OPERATING EXPENSES Total 107,592 108,38620 B. EXPENDITURES Total 545,692 516,400

21 C. Excess (Deficiency) Before Other Sources/Uses (40,099) 24,397

22 D. OTHER SOURCES / USES23 7600-7629 Interf und Transf ers Out 65,879 106,85024 8900-8929 Interf und Transf ers In 65,879 106,85025 8980 Contributions f m Unrestricted 0 026 8981 LCFF Contributions 0 027 8990-8998 Contributions f rom Restricted 0 028 D. OTHER SOURCES / USES Total 0 0

29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total (40,099) 24,397


Adult EducationFund 11, Units 676-680

Page 21



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 5,982,557 5,975,2513 8100-8299 Federal 128,472 129,7434 8300-8599 Other State Rev enues 190,982 265,3945 8600-8799 Other Local Rev enues 8,720 8,7206 A. REVENUES Total 6,310,731 6,379,1087 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 2,865,163 2,908,09510 2000-2999 Classif ied Salaries 718,389 733,18811 3000-3999 Benef its 1,016,847 995,03312 SALARIES & BENEFITS Total 4,600,399 4,636,31613 OPERATING EXPENSES14 4000-4999 Supplies 257,915 254,64315 5000-5999 Contracts & Operating 1,153,899 1,189,88316 6000-6999 Equip./Capital Outlay 13,500 14,50017 7100-7299 Other Outgoing 11,700 11,70018 7300-7399 Indirect Costs 525,066 531,07919 OPERATING EXPENSES Total 1,962,080 2,001,80520 B. EXPENDITURES Total 6,562,479 6,638,121



29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total (251,748) (259,013)

30 BEGINNING BALANCE 1,055,574 1,055,57431 ENDING BALANCE 803,826 796,561

Charter Community Schools - Charter Alternative ProgramUnits 681-703

Page 22



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 2,103,522 2,082,8403 8100-8299 Federal 651,428 612,8294 8300-8599 Other State Rev enues 75,000 75,0005 8600-8799 Other Local Rev enues 240,524 205,0906 A. REVENUES Total 3,070,474 2,975,7597 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 1,068,990 1,012,47010 2000-2999 Classif ied Salaries 320,862 308,21111 3000-3999 Benef its 460,471 430,24512 SALARIES & BENEFITS Total 1,850,323 1,750,92613 OPERATING EXPENSES14 4000-4999 Supplies 126,939 129,82115 5000-5999 Contracts & Operating 645,993 665,55816 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 409,719 407,65519 OPERATING EXPENSES Total 1,182,651 1,203,03420 B. EXPENDITURES Total 3,032,974 2,953,960



29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total 37,500 21,799

Charter Rite of PassageUnits 649-662

Page 23



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 560,228 709,3483 8100-8299 Federal 125,305 124,7894 8300-8599 Other State Rev enues 81,001 80,9485 8600-8799 Other Local Rev enues 25,058 25,0586 A. REVENUES Total 791,592 940,1437 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 360,951 351,91410 2000-2999 Classif ied Salaries 103,504 104,90611 3000-3999 Benef its 147,746 143,64112 SALARIES & BENEFITS Total 612,201 600,46113 OPERATING EXPENSES14 4000-4999 Supplies 23,578 22,99215 5000-5999 Contracts & Operating 87,108 124,65216 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 63,759 67,67319 OPERATING EXPENSES Total 174,445 215,31720 B. EXPENDITURES Total 786,646 815,778





Golden Ridge and Blue Ridge Juvenile HallUnits 670-675

Page 24



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 1,925,012 2,036,3663 8100-8299 Federal 2,550,784 2,599,7844 8300-8599 Other State Rev enues 3,489,728 3,377,5135 8600-8799 Other Local Rev enues 2,737,185 2,875,1086 A. REVENUES Total 10,702,709 10,888,7717 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 4,612,611 4,321,82210 2000-2999 Classif ied Salaries 2,335,027 2,373,96911 3000-3999 Benef its 2,128,923 2,092,52812 SALARIES & BENEFITS Total 9,076,561 8,788,31913 OPERATING EXPENSES14 4000-4999 Supplies 272,808 292,32115 5000-5999 Contracts & Operating 1,312,504 1,631,93516 6000-6999 Equip./Capital Outlay 0 12,73117 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 953,456 957,49919 OPERATING EXPENSES Total 2,538,768 2,894,48620 B. EXPENDITURES Total 11,615,329 11,682,805


22 D. OTHER SOURCES / USES23 7600-7629 Interf und Transf ers Out 0 024 8900-8929 Interf und Transf ers In 0 025 8980 Contributions f m Unrestricted 776,604 584,82326 8981 LCFF Contributions 0 027 8990-8998 Contributions f rom Restricted 0 028 D. OTHER SOURCES / USES Total 776,604 584,823


30 BEGINNING BALANCE 1,112,133 1,112,13331 ENDING BALANCE 976,117 902,922

Special Education Regional ProgramsUnits 500-581, 864, 867, 868

Page 25



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 42,634 42,6344 8300-8599 Other State Rev enues 1,044,588 1,071,7035 8600-8799 Other Local Rev enues 646,773 513,5206 A. REVENUES Total 1,733,995 1,627,8577 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 1,178,437 1,144,99710 2000-2999 Classif ied Salaries 583,222 618,92211 3000-3999 Benef its 474,908 477,60912 SALARIES & BENEFITS Total 2,236,567 2,241,52813 OPERATING EXPENSES14 4000-4999 Supplies 9,156 8,65115 5000-5999 Contracts & Operating (6,502) (112,105)16 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 172,516 165,15019 OPERATING EXPENSES Total 175,170 61,69620 B. EXPENDITURES Total 2,411,737 2,303,224


22 D. OTHER SOURCES / USES23 7600-7629 Interf und Transf ers Out 0 024 8900-8929 Interf und Transf ers In 0 025 8980 Contributions f m Unrestricted 460,905 477,55426 8981 LCFF Contributions 105,150 105,15027 8990-8998 Contributions f rom Restricted 0 028 D. OTHER SOURCES / USES Total 566,055 582,704


Special Education Support ServicesUnits 400, 409-410, 583-589, 591, 593-594, 878

Page 26



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 442,444 442,4443 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 565,000 548,6546 A. REVENUES Total 1,007,444 991,0987 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 1,696,014 1,694,59011 3000-3999 Benef its 692,945 684,96312 SALARIES & BENEFITS Total 2,388,959 2,379,55313 OPERATING EXPENSES14 4000-4999 Supplies 251,000 172,34915 5000-5999 Contracts & Operating 208,629 205,69716 6000-6999 Equip./Capital Outlay 620,000 627,83817 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 255,518 247,35719 OPERATING EXPENSES Total 1,335,147 1,253,24120 B. EXPENDITURES Total 3,724,106 3,632,794

21 C. Excess (Deficiency) Before Other Sources/Uses (2,716,662) (2,641,696)

22 D. OTHER SOURCES / USES23 7600-7629 Interf und Transf ers Out 0 024 8900-8929 Interf und Transf ers In 0 025 8980 Contributions f m Unrestricted 2,716,662 2,013,85826 8981 LCFF Contributions 0 027 8990-8998 Contributions f rom Restricted 0 028 D. OTHER SOURCES / USES Total 2,716,662 2,013,858

29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total 0 (627,838)

30 BEGINNING BALANCE 2,175,000 2,175,00031 ENDING BALANCE 2,175,000 1,547,162

Special Education TransportationUnit 599

Page 27



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 19,781 27,2184 8300-8599 Other State Rev enues 897,685 793,2945 8600-8799 Other Local Rev enues 145,911 98,2616 A. REVENUES Total 1,063,377 918,7737 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 216,899 224,14710 2000-2999 Classif ied Salaries 50,616 51,71611 3000-3999 Benef its 71,976 74,29812 SALARIES & BENEFITS Total 339,491 350,16113 OPERATING EXPENSES14 4000-4999 Supplies 7,025 5,02515 5000-5999 Contracts & Operating 664,410 511,53016 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 30,105 31,54319 OPERATING EXPENSES Total 701,540 548,09820 B. EXPENDITURES Total 1,041,031 898,259





EDCOE SELPA - Regionalized Services and AdministrationUnits 595-598, 609, 862, 866

Page 28



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 67,164 67,1644 8300-8599 Other State Rev enues 2,483,717 2,491,5915 8600-8799 Other Local Rev enues 3,719,633 3,731,6686 A. REVENUES Total 6,270,514 6,290,4237 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 1,675,628 1,675,62810 2000-2999 Classif ied Salaries 956,328 904,46411 3000-3999 Benef its 763,488 753,22112 SALARIES & BENEFITS Total 3,395,444 3,333,31313 OPERATING EXPENSES14 4000-4999 Supplies 143,871 137,89715 5000-5999 Contracts & Operating 1,872,848 2,026,33716 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 414,389 402,28319 OPERATING EXPENSES Total 2,431,108 2,566,51720 B. EXPENDITURES Total 5,826,552 5,899,830





Charter SELPA - Regionalized Services and AdministrationUnits 622, 624, 629-630, 632, 638-639

Page 29



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 2,056,062 2,056,0624 8300-8599 Other State Rev enues 6,802,241 6,899,3145 8600-8799 Other Local Rev enues 10,608 8,4816 A. REVENUES Total 8,868,911 8,963,8577 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 0 011 3000-3999 Benef its 0 012 SALARIES & BENEFITS Total (0) (0)13 OPERATING EXPENSES14 4000-4999 Supplies 0 015 5000-5999 Contracts & Operating 0 016 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 9,566,945 9,421,63618 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 9,566,945 9,421,63620 B. EXPENDITURES Total 9,566,945 9,421,636





El Dorado County SELPA Pass-Through FundFund 10- Units 591, 600-603, 605, 607

Page 30



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 17,026,153 17,085,9254 8300-8599 Other State Rev enues 80,039,392 80,328,6175 8600-8799 Other Local Rev enues 10,839 4,4426 A. REVENUES Total 97,076,384 97,418,9847 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 0 011 3000-3999 Benef its 0 012 SALARIES & BENEFITS Total (0) (0)13 OPERATING EXPENSES14 4000-4999 Supplies 0 015 5000-5999 Contracts & Operating 0 016 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 99,280,013 97,777,90518 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 99,280,013 97,777,90520 B. EXPENDITURES Total 99,280,013 97,777,905

21 C. Excess (Deficiency) Before Other Sources/Uses (2,203,629) (358,921)


29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total (2,203,629) (358,921)


Charter SELPA Pass-Through FundFund 10- Units 620, 623, 628, 631, 633-635

Page 31



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 30,514 30,3315 8600-8799 Other Local Rev enues 36,902 36,0176 A. REVENUES Total 67,416 66,3487 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 179,473 182,80310 2000-2999 Classif ied Salaries 71,438 70,22411 3000-3999 Benef its 61,976 60,26412 SALARIES & BENEFITS Total 312,887 313,29113 OPERATING EXPENSES14 4000-4999 Supplies 20,402 19,61415 5000-5999 Contracts & Operating 160,879 157,58716 6000-6999 Equip./Capital Outlay 30,091 30,09117 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 211,372 207,29220 B. EXPENDITURES Total 524,259 520,583




Instructional Administration and Support ServicesUnits 299-300, 305, 307, 309-310, 325

Page 32



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 183,705 189,3444 8300-8599 Other State Rev enues 485,290 487,7805 8600-8799 Other Local Rev enues 402,723 394,7236 A. REVENUES Total 1,071,718 1,071,8477 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 812,402 814,80310 2000-2999 Classif ied Salaries 145,824 147,82411 3000-3999 Benef its 240,953 240,94712 SALARIES & BENEFITS Total 1,199,179 1,203,57413 OPERATING EXPENSES14 4000-4999 Supplies 41,575 41,00115 5000-5999 Contracts & Operating 741,797 747,43916 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 60,056 60,56619 OPERATING EXPENSES Total 843,428 849,00620 B. EXPENDITURES Total 2,042,607 2,052,580




Curriculum and Instructional SupportUnits 347-360, 803, 870, 872, 875-877

Page 33



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 0 06 A. REVENUES Total 0 07 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 0 011 3000-3999 Benef its 0 012 SALARIES & BENEFITS Total (0) (0)13 OPERATING EXPENSES14 4000-4999 Supplies 530 83115 5000-5999 Contracts & Operating 85,025 43,77516 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 85,555 44,60620 B. EXPENDITURES Total 85,555 44,606




EDCOE 21st Century Innovation GrantsUnits 321-322

Page 34



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 223,044 223,0444 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 0 06 A. REVENUES Total 223,044 223,0447 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 96,138 97,92211 3000-3999 Benef its 34,181 32,36212 SALARIES & BENEFITS Total 130,319 130,28413 OPERATING EXPENSES14 4000-4999 Supplies 500 50015 5000-5999 Contracts & Operating 73,865 73,90016 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 18,360 18,36019 OPERATING EXPENSES Total 92,725 92,76020 B. EXPENDITURES Total 223,044 223,044




Indian EducationUnit 801

Page 35



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 226,660 227,6006 A. REVENUES Total 226,660 227,6007 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 52,975 52,97511 3000-3999 Benef its 5,018 5,04312 SALARIES & BENEFITS Total 57,993 58,01813 OPERATING EXPENSES14 4000-4999 Supplies 26,652 26,65415 5000-5999 Contracts & Operating 142,827 165,42916 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 2,037 2,06418 7300-7399 Indirect Costs 20,135 21,84219 OPERATING EXPENSES Total 191,651 215,98920 B. EXPENDITURES Total 249,644 274,007



29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total 1,281 (1,833)


Sugarloaf Fine Arts Camp and ScholarshipsUnits 885; Fund 73, Units 960-967

Page 36



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 37,500 42,0004 8300-8599 Other State Rev enues 251,454 302,0575 8600-8799 Other Local Rev enues 0 06 A. REVENUES Total 288,954 344,0577 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 115,250 126,72411 3000-3999 Benef its 42,400 36,73612 SALARIES & BENEFITS Total 157,650 163,46013 OPERATING EXPENSES14 4000-4999 Supplies 3,000 3,00015 5000-5999 Contracts & Operating 105,135 150,26316 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 23,169 27,33419 OPERATING EXPENSES Total 131,304 180,59720 B. EXPENDITURES Total 288,954 344,057




Foster YouthUnit 873

Page 37



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 535,070 534,0856 A. REVENUES Total 535,070 534,0857 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 1,179,260 1,187,26011 3000-3999 Benef its 391,050 391,82412 SALARIES & BENEFITS Total 1,570,310 1,579,08413 OPERATING EXPENSES14 4000-4999 Supplies 120,859 159,85815 5000-5999 Contracts & Operating (41,940) (12,864)16 6000-6999 Equip./Capital Outlay 70,000 15,00017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 148,919 161,99420 B. EXPENDITURES Total 1,719,229 1,741,078




Information TechnologyUnits 073, 116-118, 190-204

Page 38



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 0 06 A. REVENUES Total 0 07 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 17,615 17,56911 3000-3999 Benef its 7,231 7,25512 SALARIES & BENEFITS Total 24,846 24,82413 OPERATING EXPENSES14 4000-4999 Supplies 900 90015 5000-5999 Contracts & Operating 9,414 9,29116 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 10,314 10,19120 B. EXPENDITURES Total 35,160 35,015




School Attendance Review BoardUnit 420

Page 39



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 47,961 47,5065 8600-8799 Other Local Rev enues 22,015 22,0156 A. REVENUES Total 69,976 69,5217 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 208,074 213,07210 2000-2999 Classif ied Salaries 268,249 271,74911 3000-3999 Benef its 148,669 150,17912 SALARIES & BENEFITS Total 624,992 635,00013 OPERATING EXPENSES14 4000-4999 Supplies 73,460 88,20515 5000-5999 Contracts & Operating 496,679 442,46816 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 570,139 530,67320 B. EXPENDITURES Total 1,195,131 1,165,673



29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total (1,120,180) (1,088,632)

Superintendent, Board, Communications and Special ProjectsUnits 001-012, 028-029

Page 40



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 11,000 11,0005 8600-8799 Other Local Rev enues 133,547 133,5476 A. REVENUES Total 144,547 144,5477 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 2,400 2,40010 2000-2999 Classif ied Salaries 586,042 592,03611 3000-3999 Benef its 209,926 210,49212 SALARIES & BENEFITS Total 798,368 804,92813 OPERATING EXPENSES14 4000-4999 Supplies 18,950 19,45015 5000-5999 Contracts & Operating 110,605 114,30516 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 129,555 133,75520 B. EXPENDITURES Total 927,923 938,683




Personnel Commission and Personnel ServicesUnits 029-040

Page 41



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 1,000 1,0006 A. REVENUES Total 1,000 1,0007 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 29,847 53,33611 3000-3999 Benef its 10,817 20,35112 SALARIES & BENEFITS Total 40,664 73,68713 OPERATING EXPENSES14 4000-4999 Supplies 5,500 5,50015 5000-5999 Contracts & Operating 19,080 21,06816 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 24,580 26,56820 B. EXPENDITURES Total 65,244 100,255




General AdministrationUnit 050

Page 42



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 9,606 11,6066 A. REVENUES Total 9,606 11,6067 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 256,284 258,28411 3000-3999 Benef its 73,746 74,21412 SALARIES & BENEFITS Total 330,030 332,49813 OPERATING EXPENSES14 4000-4999 Supplies 9,106 6,15615 5000-5999 Contracts & Operating 172,396 178,92616 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 781 78119 OPERATING EXPENSES Total 182,283 185,86320 B. EXPENDITURES Total 512,313 518,361




Business AdministrationUnits 150-159, 499

Page 43



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 68,242 68,2426 A. REVENUES Total 68,242 68,2427 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 773,428 738,45711 3000-3999 Benef its 278,335 264,56912 SALARIES & BENEFITS Total 1,051,763 1,003,02613 OPERATING EXPENSES14 4000-4999 Supplies 13,000 13,00015 5000-5999 Contracts & Operating 51,619 51,62816 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 0 019 OPERATING EXPENSES Total 64,619 64,62820 B. EXPENDITURES Total 1,116,382 1,067,654

21 C. Excess (Deficiency) Before Other Sources/Uses (1,048,140) (999,412)


29 E. NET INCREASE (DECREASE) IN FUND BALANCE Total (1,048,140) (999,412)

District Financial ServicesUnit 180, 185, 187, 490

Page 44



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 0 03 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 05 8600-8799 Other Local Rev enues 37,500 37,5006 A. REVENUES Total 37,500 37,5007 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 997,000 1,024,62311 3000-3999 Benef its 350,723 358,91112 SALARIES & BENEFITS Total 1,347,723 1,383,53413 OPERATING EXPENSES14 4000-4999 Supplies 51,500 51,50015 5000-5999 Contracts & Operating (95,563) (86,906)16 6000-6999 Equip./Capital Outlay 0 017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 18,036 16,25319 OPERATING EXPENSES Total (26,027) (19,153)20 B. EXPENDITURES Total 1,321,696 1,364,381




Accounting and Budget, Print ShopUnit 130, 160

Page 45



1st Interim2016-17

2nd Interim1 A. REVENUES2 8010-8099 LCFF State Aid / Taxes 156,436 156,4363 8100-8299 Federal 0 04 8300-8599 Other State Rev enues 0 (917,042)5 8600-8799 Other Local Rev enues 136,524 155,3396 A. REVENUES Total 292,960 (605,267)7 B. EXPENDITURES8 SALARIES & BENEFITS9 1000-1999 Certif icated Salaries 0 010 2000-2999 Classif ied Salaries 692,226 703,91611 3000-3999 Benef its 262,363 263,46712 SALARIES & BENEFITS Total 954,589 967,38313 OPERATING EXPENSES14 4000-4999 Supplies 161,240 161,24015 5000-5999 Contracts & Operating 1,065,169 1,114,99416 6000-6999 Equip./Capital Outlay 15,000 115,00017 7100-7299 Other Outgoing 0 018 7300-7399 Indirect Costs 29,866 32,95519 OPERATING EXPENSES Total 1,271,275 1,424,18920 B. EXPENDITURES Total 2,225,864 2,391,572




30 BEGINNING BALANCE 3,539,164 3,539,16431 ENDING BALANCE 1,914,965 848,738

Facilities, Maintenance and OperationsUnits 071-072, 075-076, 080-081, 085, 087, 090-091, 096, 098, 110, 115, 120, 175, 320;

Funds 14, 35

Page 46


SACS STATE REQUIRED DATA See following pages

Page 47

El Dorado County Office of EducationEl Dorado County

Second InterimCOUNTY OFFICE OF EDUCATION CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2016-1709 10090 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: ci-c (Rev 05/20/2015) Page 1 of 3 Printed: 2/28/2017 9:45 AM

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the

state-adopted Criteria and Standards pursuant to Education Code sections 33129 and 42130.

Signed: Date:

County Superintendent or Designee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special

meeting of the County Board of Education.

To the State Superintendent of Public Instruction:

This interim report and certification of financial condition are hereby filed by the County Board

of Education pursuant to Education Code sections 1240 and 33127.

Meeting Date: March 07, 2017 Signed:

County Superintendent of Schools

CERTIFICATION OF FINANCIAL CONDITION

X POSITIVE CERTIFICATION

As County Superintendent of Schools, I certify that based upon current projections this county office will

meet its financial obligations for the current fiscal year and subsequent two fiscal years.

QUALIFIED CERTIFICATION

As County Superintendent of Schools, I certify that based upon current projections this county office may

not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATION

As County Superintendent of Schools, I certify that based upon current projections this county office will

not meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year.

Contact person for additional information on the interim report:

Name: Diane Lacombe Telephone: (530) 295-2215

Title: Senior Director, Internal Business E-mail: [email protected]

Criteria and Standards Review Summary

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

CRITERIA AND STANDARDS MetNotMet

1 Average Daily Attendance Projected ADA for County Operations Grant or county operatedprograms has not changed for any of the current or two subsequentfiscal years by more than two percent since first interim.

X

Page 48




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

2 Local Control FundingFormula (LCFF)

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

3 Salaries and Benefits Projected total salaries and benefits for any of the current or twosubsequent fiscal years has not changed by more than five percentsince first interim.

X

4a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since first interim.

X

4b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since first interim. X

5 Ongoing and MajorMaintenance Account

If applicable, changes occurring since first interim meet the requiredcontribution to the ongoing and major maintenance account (i.e.,restricted maintenance account).

X

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

7a Fund Balance Projected county school service fund balance will be positive at theend of the current and two subsequent fiscal years. X

7b Cash Balance Projected county school service fund cash balance will be positive atthe end of the current fiscal year. X

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

X

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

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

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing county school service fund expenditures fundedwith one-time revenues that have changed since first interim by morethan five percent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

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

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the county school service fund to cover operatingdeficits, changed since first interim by more than $20,000 and morethan 5% for any of the current or two subsequent fiscal years?

X

Page 49




Form CI


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

debt agreements? X

• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2015-16) annualpayment?

X

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

X

S7a Postemployment BenefitsOther than Pensions

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

• If yes, have there been changes since first interim in OPEBliabilities? X

S7b Other Self-insuranceBenefits

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

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

S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiationsstill unsettled for:

• Certificated? (Section S8A, Line 1b) X

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

S9 Status of Other Funds Are any funds other than the county school service fund projected tohave a negative fund balance at the end of the current fiscal year? X

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

current fiscal year with a negative cash balance in the county schoolservice fund?

X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 County Operations GrantADA

Is County Operations Grant ADA decreasing in both the prior andcurrent fiscal year? X

A4 New Charter SchoolsImpacting County OfficeADA

Are any new charter schools operating in county office boundariesthat are impacting the county office's ADA, either in the prior orcurrent fiscal years?

X

A5 Salary Increases ExceedCOLA

Has the county office entered into a bargaining agreement where anyof the current or subsequent fiscal years of the agreement wouldresult in salary increases that are expected to exceed the projectedstate funded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the county office provide uncapped (100% employer paid)health benefits for current or retired employees? X

A7 Fiscal Distress Reports Does the county office have any reports that indicate fiscal distress?If yes, provide copies to the CDE. X

A8 Change of CBO orSuperintendent

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

Page 50


2016-17 Second InterimCounty School Service Fund

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

09 10090 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fundi-a (Rev 03/22/2016) Page 1 Printed: 2/28/2017 9:26 AM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 17,384,897.00 17,327,624.00 8,637,074.39 17,601,486.00 273,862.00 1.6%

2) Federal Revenue 8100-8299 8,447,217.00 8,494,189.00 3,051,240.26 8,555,351.00 61,162.00 0.7%

3) Other State Revenue 8300-8599 11,839,255.00 10,268,727.00 6,435,260.59 10,217,045.00 (51,682.00) -0.5%

4) Other Local Revenue 8600-8799 10,860,729.00 10,896,475.00 2,537,670.68 10,830,424.00 (66,051.00) -0.6%

5) TOTAL, REVENUES 48,532,098.00 46,987,015.00 20,661,245.92 47,204,306.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 14,561,338.00 15,130,466.00 8,703,537.63 14,766,597.00 363,869.00 2.4%

2) Classified Salaries 2000-2999 13,085,839.00 13,464,660.00 7,809,915.01 13,363,185.00 101,475.00 0.8%

3) Employee Benefits 3000-3999 9,847,063.00 9,889,501.00 5,047,174.31 9,761,969.00 127,532.00 1.3%

4) Books and Supplies 4000-4999 1,875,511.00 1,795,061.00 1,070,611.10 1,786,752.00 8,309.00 0.5%

5) Services and Other Operating Expenditures 5000-5999 8,743,500.00 7,849,212.00 4,133,403.39 8,339,247.00 (490,035.00) -6.2%

6) Capital Outlay 6000-6999 802,316.00 783,591.00 606,938.35 750,160.00 33,431.00 4.3%

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

Costs) 7400-7499 13,950.00 11,700.00 5,850.00 11,700.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (354,486.00) (365,322.00) 0.00 (368,841.00) 3,519.00 -1.0%

9) TOTAL, EXPENDITURES 48,575,031.00 48,558,869.00 27,377,429.79 48,410,769.00

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (42,933.00) (1,571,854.00) (6,716,183.87) (1,206,463.00)

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In 8900-8929 445,667.00 441,648.00 0.00 425,541.00 (16,107.00) -3.6%

b) Transfers Out 7600-7629 458,889.00 346,841.00 0.00 252,665.00 94,176.00 27.2%

2) Other Sources/Uses

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

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

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

4) TOTAL, OTHER FINANCING SOURCES/USES (13,222.00) 94,807.00 0.00 172,876.00

Page 51




09 10090 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (56,155.00) (1,477,047.00) (6,716,183.87) (1,033,587.00)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 15,146,933.21 15,146,933.21 15,146,933.21 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 15,146,933.21 15,146,933.21 15,146,933.21

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 15,146,933.21 15,146,933.21 15,146,933.21

2) Ending Balance, June 30 (E + F1e) 15,090,778.21 13,669,886.21 14,113,346.21

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 2,650.00 2,650.00 2,650.00

Stores 9712 43,511.05 43,511.05 43,511.05

Prepaid Expenditures 9713 452,014.60 452,014.60 452,493.95

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,150,686.62 3,258,624.62 3,160,910.27

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 9,970,897.94 8,439,913.94 8,993,876.94

Capital Equipment / Technology 0000 9780 2,273,002.36

Instructonal / Other Programs 0000 9780 7,465,024.33

Lottery - Locally Restricted 1100 9780 232,871.25


Instructional / Other Programs 0000 9780 5,337,420.33

Pending Litigation 0000 9780 750,000.00



Instructional / Other Programs 0000 9780 6,579,262.33

Pending Litigation 0000 9780 200,000.00


e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 1,471,018.00 1,473,172.00 1,459,904.00

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

Page 52




09 10090 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 7,573,138.00 7,473,459.00 3,765,682.00 7,356,945.00 (116,514.00) -1.6%

Education Protection Account State Aid - Current Year 8012 2,248,142.00 2,206,052.00 1,053,912.00 2,215,964.00 9,912.00 0.4%

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

Tax Relief Subventions

Homeowners' Exemptions 8021 56,860.00 57,993.00 29,260.87 57,266.00 (727.00) -1.3%

Timber Yield Tax 8022 6,806.00 8,224.00 3,577.14 2,056.00 (6,168.00) -75.0%

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

County & District Taxes

Secured Roll Taxes 8041 5,635,910.00 5,628,232.00 3,258,271.92 5,936,590.00 308,358.00 5.5%

Unsecured Roll Taxes 8042 111,653.00 113,950.00 106,926.45 113,533.00 (417.00) -0.4%

Prior Years' Taxes 8043 2,320.00 1,330.00 (4,586.92) 1.00 (1,329.00) -99.9%

Supplemental Taxes 8044 61,829.00 99,413.00 47,874.27 99,413.00 0.00 0.0%

Education Revenue Augmentation

Fund (ERAF) 8045 633,243.00 666,845.00 374,386.00 748,771.00 81,926.00 12.3%

Community Redevelopment Funds

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

Penalties and Interest from

Delinquent Taxes 8048 1,096.00 1,059.00 1,638.66 0.00 (1,059.00) -100.0%

Receipt from Co. Board of Sups. 8070 0.00 0.00 0.00 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604)

Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0%

Other In-Lieu Taxes 8082 165.00 240.00 0.00 0.00 (240.00) -100.0%

Less: Non-LCFF

(50%) Adjustment 8089 (83.00) (120.00) 0.00 0.00 120.00 -100.0%

Subtotal, LCFF Sources 16,331,079.00 16,256,677.00 8,636,942.39 16,530,539.00 273,862.00 1.7%

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091 2,091,706.00 2,049,616.00 0.00 2,059,528.00 9,912.00 0.5%

All Other LCFF

Transfers - Current Year All Other 8091 (2,248,142.00) (2,206,052.00) 0.00 (2,215,964.00) (9,912.00) 0.4%

Transfers to Charter Schools in Lieu of Property Taxes 8096 1,210,254.00 1,227,383.00 132.00 1,227,383.00 0.00 0.0%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 17,384,897.00 17,327,624.00 8,637,074.39 17,601,486.00 273,862.00 1.6%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 1,704,113.00 1,771,277.00 116,396.00 1,771,277.00 0.00 0.0%

Special Education Discretionary Grants 8182 382,016.00 378,546.00 6,121.00 385,983.00 7,437.00 2.0%

Child Nutrition Programs 8220 0.00 0.00 14,091.68 32,430.00 32,430.00 New

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

NCLB: Title I, Part A, Basic Grants

Low-Income and Neglected 3010 8290 335,083.00 298,454.00 161,040.59 306,366.00 7,912.00 2.7%

NCLB: Title I, Part D, Local Delinquent

Program 3025 8290 633,591.00 698,662.00 387,139.00 657,423.00 (41,239.00) -5.9%

NCLB: Title II, Part A, Teacher Quality 4035 8290 8,162.00 4,949.00 972.00 4,932.00 (17.00) -0.3%

Page 53




09 10090 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

NCLB: Title III, Immigration Education

Program 4201 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title III, Limited English Proficient (LEP)

Student Program 4203 8290 49,483.00 52,395.00 16,559.00 55,369.00 2,974.00 5.7%

NCLB: Title V, Part B, Public Charter Schools

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

Other No Child Left Behind

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

4204, 5510 8290 50,000.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other Federal Revenue All Other 8290 5,284,769.00 5,289,906.00 2,348,920.99 5,341,571.00 51,665.00 1.0%

TOTAL, FEDERAL REVENUE 8,447,217.00 8,494,189.00 3,051,240.26 8,555,351.00 61,162.00 0.7%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan

Current Year 6500 8311 6,684,605.00 6,480,772.00 5,134,463.00 6,271,396.00 (209,376.00) -3.2%

Prior Years 6500 8319 0.00 (1,937.00) 0.00 (1,937.00) 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 584,262.00 584,262.00 321,346.00 584,262.00 0.00 0.0%

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

Child Nutrition Programs 8520 0.00 0.00 873.21 2,554.00 2,554.00 New

Mandated Costs Reimbursements 8550 1,124,704.00 278,917.00 242,226.00 279,481.00 564.00 0.2%

Lottery - Unrestricted and Instructional Materials 8560 199,543.00 212,337.00 60,598.35 212,155.00 (182.00) -0.1%

Tax Relief Subventions

Restricted Levies - Other

Homeowners' Exemptions 8575 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 0.0%

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

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

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

Career Technical Education Incentive Grant

Program 6387 8590 1,000,951.00 428,483.00 481,978.00 428,483.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650, 6680, 6690 8590 59,470.00 55,355.00 15,263.00 57,263.00 1,908.00 3.4%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Common Core State Standards

Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 2,185,720.00 2,230,538.00 178,513.03 2,383,388.00 152,850.00 6.9%

TOTAL, OTHER STATE REVENUE 11,839,255.00 10,268,727.00 6,435,260.59 10,217,045.00 (51,682.00) -0.5%

Page 54




09 10090 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds

Not Subject to LCFF Deduction 8625 20,531.00 20,531.00 11,460.50 22,921.00 2,390.00 11.6%

Penalties and Interest from Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales

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

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 5,420.00 5,420.00 3,085.90 5,420.00 0.00 0.0%

All Other Sales 8639 12,198.00 21,292.00 10,189.06 21,292.00 0.00 0.0%

Leases and Rentals 8650 179,425.00 19,580.00 12,670.00 19,580.00 0.00 0.0%

Interest 8660 49,000.00 49,000.00 31,333.26 49,000.00 0.00 0.0%

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

Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Interagency Services 8677 2,384,736.00 2,629,696.00 549,880.93 2,645,015.00 15,319.00 0.6%

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

All Other Fees and Contracts 8689 4,931,196.00 4,636,855.00 144,944.72 4,564,519.00 (72,336.00) -1.6%

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 83.00 120.00 0.00 0.00 (120.00) -100.0%

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

All Other Local Revenue 8699 959,981.00 1,223,436.00 631,217.31 1,232,890.00 9,454.00 0.8%

Tuition 8710 1,879,900.00 1,867,066.00 932,169.00 1,846,282.00 (20,784.00) -1.1%

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

Transfers Of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 421,440.00 421,442.00 210,720.00 421,441.00 (1.00) 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers

From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments

From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%0.00 0.00 0.00 0.00

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

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

All Other Transfers In from All Others 8799 16,819.00 2,037.00 0.00 2,064.00 27.00 1.3%

TOTAL, OTHER LOCAL REVENUE 10,860,729.00 10,896,475.00 2,537,670.68 10,830,424.00 (66,051.00) -0.6%

TOTAL, REVENUES 48,532,098.00 46,987,015.00 20,661,245.92 47,204,306.00 217,291.00 0.5%

Page 55




09 10090 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 9,026,602.00 9,397,561.00 5,391,294.11 9,056,944.00 340,617.00 3.6%

Certificated Pupil Support Salaries 1200 713,607.00 825,868.00 450,476.83 792,428.00 33,440.00 4.0%

Certificated Supervisors' and Administrators' Salaries 1300 2,819,357.00 2,958,953.00 1,731,102.42 2,983,204.00 (24,251.00) -0.8%

Other Certificated Salaries 1900 2,001,772.00 1,948,084.00 1,130,664.27 1,934,021.00 14,063.00 0.7%

TOTAL, CERTIFICATED SALARIES 14,561,338.00 15,130,466.00 8,703,537.63 14,766,597.00 363,869.00 2.4%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 2,975,295.00 3,205,302.00 1,872,753.30 3,096,530.00 108,772.00 3.4%

Classified Support Salaries 2200 3,280,310.00 3,358,437.00 2,008,915.15 3,428,707.00 (70,270.00) -2.1%

Classified Supervisors' and Administrators' Salaries 2300 1,947,018.00 1,995,139.00 1,135,140.25 1,984,779.00 10,360.00 0.5%

Clerical, Technical and Office Salaries 2400 4,797,879.00 4,818,119.00 2,782,236.11 4,824,394.00 (6,275.00) -0.1%

Other Classified Salaries 2900 85,337.00 87,663.00 10,870.20 28,775.00 58,888.00 67.2%

TOTAL, CLASSIFIED SALARIES 13,085,839.00 13,464,660.00 7,809,915.01 13,363,185.00 101,475.00 0.8%

EMPLOYEE BENEFITS

STRS 3101-3102 2,839,253.00 2,732,019.00 1,015,014.23 2,631,536.00 100,483.00 3.7%

PERS 3201-3202 1,638,479.00 1,768,573.00 1,030,124.37 1,791,544.00 (22,971.00) -1.3%

OASDI/Medicare/Alternative 3301-3302 1,176,937.00 1,203,688.00 685,585.37 1,211,699.00 (8,011.00) -0.7%

Health and Welfare Benefits 3401-3402 3,639,103.00 3,595,180.00 1,976,830.25 3,547,677.00 47,503.00 1.3%

Unemployment Insurance 3501-3502 29,514.00 43,788.00 11,493.14 40,631.00 3,157.00 7.2%

Workers' Compensation 3601-3602 454,656.00 483,656.00 284,656.63 476,285.00 7,371.00 1.5%

OPEB, Allocated 3701-3702 69,121.00 62,597.00 43,470.32 62,597.00 0.00 0.0%

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

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

TOTAL, EMPLOYEE BENEFITS 9,847,063.00 9,889,501.00 5,047,174.31 9,761,969.00 127,532.00 1.3%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 300.00 300.00 0.00 0.00 300.00 100.0%

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

Materials and Supplies 4300 1,580,621.00 1,503,856.00 874,441.18 1,387,205.00 116,651.00 7.8%

Noncapitalized Equipment 4400 294,590.00 290,905.00 196,169.92 379,936.00 (89,031.00) -30.6%

Food 4700 0.00 0.00 0.00 19,611.00 (19,611.00) New

TOTAL, BOOKS AND SUPPLIES 1,875,511.00 1,795,061.00 1,070,611.10 1,786,752.00 8,309.00 0.5%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 650,000.00 1,080,910.00 153,176.08 927,065.00 153,845.00 14.2%

Travel and Conferences 5200 1,496,862.00 1,095,884.00 612,636.56 1,304,231.00 (208,347.00) -19.0%

Dues and Memberships 5300 130,520.00 123,473.00 104,328.29 133,064.00 (9,591.00) -7.8%

Insurance 5400-5450 84,835.00 86,335.00 89,558.06 89,781.00 (3,446.00) -4.0%

Operations and Housekeeping Services 5500 584,014.00 587,159.00 350,648.50 612,112.00 (24,953.00) -4.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 793,968.00 810,780.00 692,989.88 815,006.00 (4,226.00) -0.5%0.00 0.00 0.00 0.0%

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

Transfers of Direct Costs - Interfund 5750 (224,996.00) (238,741.00) 25,259.23 (259,872.00) 21,131.00 -8.9%

Professional/Consulting Services and

Operating Expenditures 5800 4,994,805.00 3,825,846.00 1,879,260.82 4,244,133.00 (418,287.00) -10.9%

Communications 5900 233,492.00 477,566.00 225,545.97 473,727.00 3,839.00 0.8%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 8,743,500.00 7,849,212.00 4,133,403.39 8,339,247.00 (490,035.00) -6.2%

Page 56




09 10090 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 43,591.00 27,625.00 44,591.00 (1,000.00) -2.3%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 137,316.00 105,000.00 19,003.60 47,731.00 57,269.00 54.5%

Equipment Replacement 6500 665,000.00 635,000.00 560,309.75 657,838.00 (22,838.00) -3.6%

TOTAL, CAPITAL OUTLAY 802,316.00 783,591.00 606,938.35 750,160.00 33,431.00 4.3%

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 0.0%

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0%

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

Payments to JPAs 7143 13,950.00 11,700.00 5,850.00 11,700.00 0.00 0.0%

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0%

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

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments

To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.00 0.0%


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

Debt Service

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 13,950.00 11,700.00 5,850.00 11,700.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (354,486.00) (365,322.00) 0.00 (368,841.00) 3,519.00 -1.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (354,486.00) (365,322.00) 0.00 (368,841.00) 3,519.00 -1.0%

TOTAL, EXPENDITURES 48,575,031.00 48,558,869.00 27,377,429.79 48,410,769.00 148,100.00 0.3%

Page 57




09 10090 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

Other Authorized Interfund Transfers In 8919 445,667.00 441,648.00 0.00 425,541.00 (16,107.00) -3.6%

(a) TOTAL, INTERFUND TRANSFERS IN 445,667.00 441,648.00 0.00 425,541.00 (16,107.00) -3.6%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 445,025.00 332,977.00 0.00 238,801.00 94,176.00 28.3%

To: Special Reserve Fund 7612 13,864.00 13,864.00 0.00 13,864.00 0.00 0.0%

To: State School Building Fund/

County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

(b) TOTAL, INTERFUND TRANSFERS OUT 458,889.00 346,841.00 0.00 252,665.00 94,176.00 27.2%

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Sale/Lease-

Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

County School Bldg Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers from Funds of

Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0%

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

USES

Transfers of Funds from

Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00

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

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (13,222.00) 94,807.00 0.00 172,876.00 (78,069.00) 82.3%

Page 58


Second InterimCounty School Service Fund

Exhibit: Restricted Balance Detail09 10090 0000000

Form 01I


2016-17

Resource Description Projected Year Totals

5640 Medi-Cal Billing Option 676,741.07

6230 California Clean Energy Jobs Act 203,348.68

6264 Educator Effectiveness 89,422.00

6300 Lottery: Instructional Materials 146,107.49

6500 Special Education 1,707,020.79

6512 Special Ed: Mental Health Services 210,651.15

7338 College Readiness Block Grant 110,217.00

7810 Other Restricted State 7,800.00

9010 Other Restricted Local 9,602.09

Total, Restricted Balance 3,160,910.27

Page 59


2016-17 Second InterimSpecial Education Pass-Through Fund

Revenues, Expenditures, and Changes in Fund Balance09 10090 0000000

Form 10I

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fundi-b (Rev 05/12/2016) Page 1 Printed: 2/28/2017 9:03 AM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 17,908,266.00 19,082,215.00 212,655.00 19,141,987.00 59,772.00 0.3%

3) Other State Revenue 8300-8599 87,403,886.00 86,841,633.00 38,750,385.00 87,227,931.00 386,298.00 0.4%

4) Other Local Revenue 8600-8799 3,700.00 21,447.00 (16,775.21) 12,923.00 (8,524.00) -39.7%

5) TOTAL, REVENUES 105,315,852.00 105,945,295.00 38,946,264.79 106,382,841.00

B. EXPENDITURES

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

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

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

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

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

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

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

Costs) 7400-7499 106,465,241.00 108,846,958.00 38,923,212.27 107,199,541.00 1,647,417.00 1.5%

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




FINANCING SOURCES AND USES (A5 - B9) (1,149,389.00) (2,901,663.00) 23,052.52 (816,700.00)



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

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

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

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

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

Page 60




Form 10I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (1,149,389.00) (2,901,663.00) 23,052.52 (816,700.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 7,083,988.43 5,331,714.43 7,416,677.43

c) Committed


Other Committments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00


Page 61




Form 10I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE

Pass-Through Revenues From Federal Sources 8287 17,908,266.00 19,082,215.00 212,655.00 19,141,987.00 59,772.00 0.3%

TOTAL, FEDERAL REVENUE 17,908,266.00 19,082,215.00 212,655.00 19,141,987.00 59,772.00 0.3%

OTHER STATE REVENUE

Other State Apportionments

Special Education Master Plan Current Year 6500 8311 79,690,010.00 77,846,204.00 34,467,608.00 78,216,582.00 370,378.00 0.5%

Prior Years 6500 8319 0.00 1,937.00 0.00 1,937.00 0.00 0.0%

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

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

Pass-Through Revenues from State Sources 8587 7,713,876.00 8,993,492.00 4,282,777.00 9,009,412.00 15,920.00 0.2%

TOTAL, OTHER STATE REVENUE 87,403,886.00 86,841,633.00 38,750,385.00 87,227,931.00 386,298.00 0.4%

OTHER LOCAL REVENUE

Interest 8660 3,700.00 21,447.00 (16,775.21) 12,923.00 (8,524.00) -39.7%

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

Other Local Revenue

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

Transfers of Apportionments

From Districts or Charter Schools 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 8793 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 3,700.00 21,447.00 (16,775.21) 12,923.00 (8,524.00) -39.7%

TOTAL, REVENUES 105,315,852.00 105,945,295.00 38,946,264.79 106,382,841.00

OTHER OUTGO (excluding Transfers of Indirect Costs)

Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 25,782,882.00 30,780,043.00 568,742.50 29,019,758.00 1,760,285.00 5.7%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500 7221 80,682,359.00 78,015,608.00 38,067,593.77 78,128,543.00 (112,935.00) -0.1%


To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 286,876.00 0.00 0.00 0.0%

All Other Transfers 7281-7283 0.00 51,307.00 0.00 51,240.00 67.00 0.1%

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 106,465,241.00 108,846,958.00 38,923,212.27 107,199,541.00 1,647,417.00 1.5%

TOTAL, EXPENDITURES 106,465,241.00 108,846,958.00 38,923,212.27 107,199,541.00

Page 62


Second InterimSpecial Education Pass-Through Fund

Exhibit: Restricted Balance Detail09 10090 0000000

Form 10I


2016/17

Resource Description Projected Year Totals

6500 Special Education 4,985,475.40

6512 Special Ed: Mental Health Services 2,431,202.03

Total, Restricted Balance 7,416,677.43

Page 63


2016-17 Second InterimAdult Education Fund


Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

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

3) Other State Revenue 8300-8599 230,212.00 246,935.00 146,995.28 267,389.00 20,454.00 8.3%

4) Other Local Revenue 8600-8799 311,375.00 269,138.00 29,038.99 283,888.00 14,750.00 5.5%

5) TOTAL, REVENUES 541,587.00 516,073.00 176,034.27 551,277.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 270,154.00 255,192.00 140,195.73 251,263.00 3,929.00 1.5%

2) Classified Salaries 2000-2999 111,301.00 97,800.00 45,119.33 74,763.00 23,037.00 23.6%

3) Employee Benefits 3000-3999 74,503.00 95,307.00 46,527.78 92,187.00 3,120.00 3.3%

4) Books and Supplies 4000-4999 15,003.00 18,600.00 6,476.44 12,300.00 6,300.00 33.9%

5) Services and Other Operating Expenditures 5000-5999 41,694.00 43,261.00 18,084.92 53,858.00 (10,597.00) -24.5%

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


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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 37,625.00 46,012.00 0.00 42,509.00 3,503.00 7.6%

9) TOTAL, EXPENDITURES 550,280.00 556,172.00 256,404.20 526,880.00



FINANCING SOURCES AND USES (A5 - B9) (8,693.00) (40,099.00) (80,369.93) 24,397.00



a) Transfers In 8900-8929 0.00 65,879.00 0.00 106,850.00 40,971.00 62.2%

b) Transfers Out 7600-7629 0.00 65,879.00 0.00 106,850.00 (40,971.00) -62.2%


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

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

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


Page 64


2016-17 Second InterimAdult Education Fund


Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (8,693.00) (40,099.00) (80,369.93) 24,397.00



a) As of July 1 - Unaudited 9791 82,503.58 82,503.58 82,503.58 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 82,503.58 82,503.58 82,503.58


e) Adjusted Beginning Balance (F1c + F1d) 82,503.58 82,503.58 82,503.58

2) Ending Balance, June 30 (E + F1e) 73,810.58 42,404.58 106,900.58


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed



d) Assigned

Other Assignments 9780 82,503.58 42,404.58 106,900.58

Adult Education Programs 0000 9780 82,503.58





Unassigned/Unappropriated Amount 9790 (8,693.00) 0.00 0.00

Page 65


2016-17 Second InterimChild Development Fund


Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 392,270.00 407,879.00 129,184.58 350,096.00 (57,783.00) -14.2%

3) Other State Revenue 8300-8599 3,308,662.00 2,119,583.00 1,384,879.77 2,168,398.00 48,815.00 2.3%

4) Other Local Revenue 8600-8799 233,160.00 1,473,479.00 513,938.78 1,743,276.00 269,797.00 18.3%

5) TOTAL, REVENUES 3,934,092.00 4,000,941.00 2,028,003.13 4,261,770.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 748,528.00 758,917.00 441,051.32 764,055.00 (5,138.00) -0.7%

2) Classified Salaries 2000-2999 1,170,914.00 1,100,575.00 608,695.89 1,077,174.00 23,401.00 2.1%

3) Employee Benefits 3000-3999 787,266.00 688,220.00 372,115.15 704,935.00 (16,715.00) -2.4%

4) Books and Supplies 4000-4999 252,412.00 258,278.00 151,048.91 242,931.00 15,347.00 5.9%

5) Services and Other Operating Expenditures 5000-5999 1,103,136.00 1,208,618.00 135,167.78 1,385,144.00 (176,526.00) -14.6%

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


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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 316,861.00 319,310.00 0.00 326,332.00 (7,022.00) -2.2%




FINANCING SOURCES AND USES (A5 - B9) (445,025.00) (332,977.00) 319,924.08 (238,801.00)



a) Transfers In 8900-8929 445,025.00 332,977.00 0.00 238,801.00 (94,176.00) -28.3%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

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

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

4) TOTAL, OTHER FINANCING SOURCES/USES 445,025.00 332,977.00 0.00 238,801.00

Page 66


2016-17 Second InterimChild Development Fund


Form 12I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) 0.00 0.00 319,924.08 0.00










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,221.81 3,221.81 3,221.81

c) Committed



d) Assigned





Page 67


2016-17 Second InterimDeferred Maintenance Fund


Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 156,436.00 156,436.00 0.00 156,436.00 0.00 0.0%

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

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

4) Other Local Revenue 8600-8799 4,000.00 4,000.00 4,083.16 9,000.00 5,000.00 125.0%

5) TOTAL, REVENUES 160,436.00 160,436.00 4,083.16 165,436.00

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 250,000.00 250,000.00 0.00 250,000.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 24,795.67 100,000.00 (100,000.00) New


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


9) TOTAL, EXPENDITURES 250,000.00 250,000.00 24,795.67 350,000.00



FINANCING SOURCES AND USES (A5 - B9) (89,564.00) (89,564.00) (20,712.51) (184,564.00)



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

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

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

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


Page 68


2016-17 Second InterimDeferred Maintenance Fund


Form 14I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (89,564.00) (89,564.00) (20,712.51) (184,564.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed


Other Committments 9760 1,639,194.33 1,639,194.33 1,544,194.33

Deferred Maintenance 0000 9760 1,639,194.33



d) Assigned





Page 69


2016-17 Second InterimForest Reserve Fund


Form 16I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 791,648.00 791,648.00 0.00 791,648.00 0.00 0.0%


4) Other Local Revenue 8600-8799 241.00 241.00 1.03 241.00 0.00 0.0%

5) TOTAL, REVENUES 791,889.00 791,889.00 1.03 791,889.00

B. EXPENDITURES






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


Costs) 7400-7499 647,304.00 647,304.00 0.00 647,304.00 0.00 0.0%


9) TOTAL, EXPENDITURES 647,304.00 647,304.00 0.00 647,304.00



FINANCING SOURCES AND USES (A5 - B9) 144,585.00 144,585.00 1.03 144,585.00



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

b) Transfers Out 7600-7629 144,639.00 144,639.00 0.00 144,639.00 0.00 0.0%


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

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

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

4) TOTAL, OTHER FINANCING SOURCES/USES (144,639.00) (144,639.00) 0.00 (144,639.00)

Page 70


2016-17 Second InterimForest Reserve Fund


Form 16I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (54.00) (54.00) 1.03 (54.00)



a) As of July 1 - Unaudited 9791 468.82 468.82 468.82 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 468.82 468.82 468.82


e) Adjusted Beginning Balance (F1c + F1d) 468.82 468.82 468.82

2) Ending Balance, June 30 (E + F1e) 414.82 414.82 414.82


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed



d) Assigned


Districts / EDCOE 0000 9780 414.82






Page 71


2016-17 Second InterimSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

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


4) Other Local Revenue 8600-8799 3,000.00 3,000.00 1,430.54 3,000.00 0.00 0.0%

5) TOTAL, REVENUES 3,000.00 3,000.00 1,430.54 3,000.00

B. EXPENDITURES






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


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


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00



FINANCING SOURCES AND USES (A5 - B9) 3,000.00 3,000.00 1,430.54 3,000.00



a) Transfers In 8900-8929 13,864.00 13,864.00 0.00 13,864.00 0.00 0.0%

b) Transfers Out 7600-7629 69,121.00 62,597.00 0.00 62,597.00 0.00 0.0%


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

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

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


Page 72


2016-17 Second InterimSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


BALANCE (C + D4) (52,257.00) (45,733.00) 1,430.54 (45,733.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed



d) Assigned

Other Assignments 9780 566,880.97 573,404.97 573,404.97

Retiree Benefits 0000 9780 566,880.97






Page 73


2016-17 Second InterimCounty School Facilities Fund


Form 35I

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fundi-d (Rev 02/02/2016) Page 1 Printed: 2/28/2017 9:17 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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

3) Other State Revenue 8300-8599 0.00 0.00 (917,041.76) (917,042.00) (917,042.00) New

4) Other Local Revenue 8600-8799 5,000.00 5,000.00 (2,886.67) (1,185.00) (6,185.00) -123.7%

5) TOTAL, REVENUES 5,000.00 5,000.00 (919,928.43) (918,227.00)

B. EXPENDITURES






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


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


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00



FINANCING SOURCES AND USES (A5 - B9) 5,000.00 5,000.00 (919,928.43) (918,227.00)



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

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

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

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


Page 74


2016-17 Second InterimCounty School Facilities Fund


Form 35I

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fundi-d (Rev 02/02/2016) Page 2 Printed: 2/28/2017 9:17 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)


BALANCE (C + D4) 5,000.00 5,000.00 (919,928.43) (918,227.00)








2) Ending Balance, June 30 (E + F1e) 1,500,357.01 1,500,357.01 577,130.01


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 1,500,357.01 1,500,357.01 577,130.01

c) Committed


Other Commitments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated



Page 75


2016-17 Second InterimOther Enterprise Fund

Revenues, Expenses and Changes in Net Position09 10090 0000000

Form 63I

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: fundi-e (Rev 03/09/2016) Page 1 Printed: 2/28/2017 9:18 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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


4) Other Local Revenue 8600-8799 2,537,308.00 2,539,590.00 831,506.15 2,712,459.00 172,869.00 6.8%

5) TOTAL, REVENUES 2,537,308.00 2,539,590.00 831,506.15 2,712,459.00

B. EXPENSES

1) Certificated Salaries 1000-1999 43,933.00 46,035.00 27,326.19 46,245.00 (210.00) -0.5%

2) Classified Salaries 2000-2999 1,449,669.00 1,516,476.00 847,297.61 1,534,206.00 (17,730.00) -1.2%

3) Employee Benefits 3000-3999 382,712.00 364,521.00 240,212.74 430,077.00 (65,556.00) -18.0%

4) Books and Supplies 4000-4999 154,249.00 145,471.00 66,557.90 163,402.00 (17,931.00) -12.3%

5) Services and Other Operating Expenses 5000-5999 288,510.00 280,683.00 94,621.54 268,856.00 11,827.00 4.2%

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


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


9) TOTAL, EXPENSES 2,319,073.00 2,353,186.00 1,276,015.98 2,442,786.00


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 218,235.00 186,404.00 (444,509.83) 269,673.00



a) Transfers In 8900-8929 0.00 937,738.00 0.00 0.00 (937,738.00) -100.0%

b) Transfers Out 7600-7629 231,907.00 1,172,150.00 0.00 218,305.00 953,845.00 81.4%


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

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

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


Page 76


2016-17 Second InterimOther Enterprise Fund


Form 63I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) (13,672.00) (48,008.00) (444,509.83) 51,368.00

F. NET POSITION

1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 588,731.17 588,731.17 588,731.17

2) Ending Net Position, June 30 (E + F1e) 575,059.17 540,723.17 640,099.17

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 575,059.17 540,723.17 640,099.17

Page 77


2016-17 Second InterimFoundation Private-Purpose Trust Fund


Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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


4) Other Local Revenue 8600-8799 6,318.00 6,318.00 3,701.30 7,231.00 913.00 14.5%

5) TOTAL, REVENUES 6,318.00 6,318.00 3,701.30 7,231.00

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 3,000.00 3,000.00 4,873.51 7,000.00 (4,000.00) -133.3%

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


Costs) 7400-7499 16,819.00 2,037.00 0.00 2,064.00 (27.00) -1.3%


9) TOTAL, EXPENSES 19,819.00 5,037.00 4,873.51 9,064.00


OVER EXPENSES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (13,501.00) 1,281.00 (1,172.21) (1,833.00)



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

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


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

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

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


Page 78


2016-17 Second InterimFoundation Private-Purpose Trust Fund


Form 73I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) (13,501.00) 1,281.00 (1,172.21) (1,833.00)

F. NET POSITION

1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 45,549.67 45,549.67 45,549.67

2) Ending Net Position, June 30 (E + F1e) 32,048.67 46,830.67 43,716.67

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.00

b) Restricted Net Position 9797 0.00 0.00 0.00

c) Unrestricted Net Position 9790 32,048.67 46,830.67 43,716.67

Page 79


2016-17 Second InterimAVERAGE DAILY ATTENDANCE 09 10090 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 2/28/2017 9:29 AM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

B. COUNTY OFFICE OF EDUCATION

1. County Program Alternative Education ADA

a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0%

b. Juvenile Halls, Homes, and Camps 35.69 36.93 46.76 46.76 9.83 27%

c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0%

d. Total, County Program Alternative Education

ADA (Sum of Lines B1a through B1c) 35.69 36.93 46.76 46.76 9.83 27%

2. District Funded County Program ADA

a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0%

b. Special Education-Special Day Class 154.66 154.80 170.76 170.76 15.96 10%

c. Special Education-NPS/LCI 12.01 12.60 8.53 8.53 (4.07) -32%

d. Special Education Extended Year 11.36 13.08 11.71 11.71 (1.37) -10%

e. Other County Operated Programs:

Opportunity Schools and Full Day

Opportunity Classes, Specialized Secondary

Schools, Technical, Agricultural, and Natural

Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0%

f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0%

g. Total, District Funded County Program ADA

(Sum of Lines B2a through B2f) 178.03 180.48 191.00 191.00 10.52 6%

3. TOTAL COUNTY OFFICE ADA

(Sum of Lines B1d and B2g) 213.72 217.41 237.76 237.76 20.35 9%

4. Adults in Correctional Facilities 7.31 6.73 5.38 5.38 (1.35) -20%

5. County Operations Grant ADA 25,573.31 25,447.80 25,838.89 25,838.89 391.09 2%

6. Charter School ADA

(Enter Charter School ADA using

Tab C. Charter School ADA)

Page 80


2016-17 Second InterimAVERAGE DAILY ATTENDANCE 09 10090 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 2/28/2017 9:29 AM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

C. 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 0.00 0.00 0.00 0.00 0.00 0%

2. Charter School County Program Alternative

Education ADA


b. Juvenile Halls, Homes, and Camps 214.67 213.44 211.85 211.85 (1.59) -1%


Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 288.17 273.97 273.30 273.30 (0.67) 0%

d. Total, Charter School County Program

Alternative Education ADA

(Sum of Lines C2a through C2c) 502.84 487.41 485.15 485.15 (2.26) 0%

3. Charter School Funded County Program ADA

a. County Community Schools 348.08 363.65 359.37 359.37 (4.28) -1%


c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%

d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0%






f. Total, Charter School Funded County

Program ADA

(Sum of Lines C3a through C3e) 348.08 363.65 359.37 359.37 (4.28) -1%

4. TOTAL CHARTER SCHOOL ADA

(Sum of Lines C1, C2d, and C3f) 850.92 851.06 844.52 844.52 (6.54) -1%

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 01 or Fund 62.

5. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0%

6. Charter School County Program Alternative

Education ADA


b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0%


Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0%

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%

7. Charter School Funded County Program ADA

a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0%


c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%

d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0%






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%


(Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0%


Reported in Fund 01, 09, or 62

(Sum of Lines C4 and C8) 850.92 851.06 844.52 844.52 (6.54) -1%

Page 81


Second Interim2016-17 INTERIM REPORT

Cashflow Worksheet - Budget Year (1)09 10090 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 2/28/2017 9:32 AM

Beginning

Object

Balances(Ref. Only)

July August September October November December January February

ACTUALS THROUGH THE MONTH OF(Enter Month Name):

A. BEGINNING CASH 14,161,287.61 12,199,956.12 9,659,907.64 8,068,875.84 7,073,268.58 6,912,984.77 9,199,003.74 8,381,583.26

B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment 8010-8019 342,336.00 342,336.00 1,170,193.00 616,202.00 616,202.00 1,170,193.00 616,202.00 718,253.00

Property Taxes 8020-8079 0.00 6,147.84 101,595.02 233,436.53 362,129.57 3,002,122.48 111,916.95 105,457.84

Miscellaneous Funds 8080-8099 0.00 132.00 0.00 0.00 0.00 0.00 0.00 863,685.17

Federal Revenue 8100-8299 (1,806.00) 269,068.91 359,868.33 408,715.50 989,455.54 636,778.60 387,349.24 1,829,070.79

Other State Revenue 8300-8599 495,982.00 534,568.32 917,929.00 900,839.46 1,558,166.07 1,059,623.53 967,279.00 302,807.30

Other Local Revenue 8600-8799 96,224.91 217,819.48 27,589.91 660,093.84 452,094.20 251,899.84 752,728.43 575,287.83

Interfund Transfers In 8910-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

All Other Financing Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL RECEIPTS 932,736.91 1,370,072.55 2,577,175.26 2,819,287.33 3,978,047.38 6,120,617.45 2,835,475.62 4,394,561.93

C. DISBURSEMENTS

Certificated Salaries 1000-1999 689,156.62 1,311,197.02 1,421,431.80 1,326,135.37 1,317,668.11 1,289,964.67 1,290,684.60 1,335,721.94

Classified Salaries 2000-2999 908,841.64 1,069,822.71 1,343,413.86 1,112,354.16 1,097,848.45 1,140,485.41 1,075,415.18 1,143,877.04

Employee Benefits 3000-3999 460,641.70 723,402.32 883,859.31 749,321.25 730,571.10 754,745.83 724,329.28 843,298.52

Books and Supplies 4000-4999 29,224.72 224,204.54 246,211.77 195,814.03 114,634.15 138,284.84 18,588.20 88,097.99

Services 5000-5999 1,238,599.00 571,025.39 540,363.30 685,027.49 639,570.73 482,590.03 (371,409.20) 501,486.85

Capital Outlay 6000-6599 0.00 30,614.00 336,766.60 0.00 25,855.99 0.00 30,863.64 68,339.64

Other Outgo 7000-7499 0.00 0.00 0.00 0.00 5,850.00 0.00 0.00 0.00

Interfund Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

All Other Financing Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL DISBURSEMENTS 3,326,463.68 3,930,265.98 4,772,046.64 4,068,652.30 3,931,998.53 3,806,070.78 2,768,471.70 3,980,821.98

D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury 9111-9199 0.00 4,750.22 0.00 0.00 (6,535.14) 0.00 0.00 0.00

Accounts Receivable 9200-9299 (5,114,451.00) 1,897,586.64 1,056,062.35 396,731.54 279,906.34 398,472.96 347,793.85 79,153.14 318,371.59

Due From Other Funds 9310 (1,427,760.00) 237,355.38 666,131.43 4,912.75 0.00 37,381.15 0.00 0.00 0.00

Stores 9320 (43,511.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Prepaid Expenditures 9330 (452,494.00) 24,406.93 41,139.28 21,890.37 7,767.16 302,571.13 0.00 (16,453.48) (15,299.48)

Other Current Assets 9340 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Deferred Outflows of Resources 9490 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

SUBTOTAL (7,038,216.00) 2,159,348.95 1,768,083.28 423,534.66 287,673.50 731,890.10 347,793.85 62,699.66 303,072.11

Liabilities and Deferred Inflows

Accounts Payable 9500-9599 (2,947,419.00) 1,541,078.67 188,316.75 (232,674.13) (137,445.21) (136,521.24) 376,321.55 947,124.06 91,522.08

Due To Other Funds 9610 (2,210,697.00) 185,875.00 1,519,756.73 0.00 0.00 439,134.00 0.00 0.00 0.00

Current Loans 9640 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Unearned Revenues 9650 (899,205.00) 0.00 39,864.85 52,369.21 171,361.00 635,610.00 0.00 0.00 0.00

Deferred Inflows of Resources 9690 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

SUBTOTAL (6,057,321.00) 1,726,953.67 1,747,938.33 (180,304.92) 33,915.79 938,222.76 376,321.55 947,124.06 91,522.08

Nonoperating

Suspense Clearing 9910 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

TOTAL BALANCE SHEET ITEMS (980,895.00) 432,395.28 20,144.95 603,839.58 253,757.71 (206,332.66) (28,527.70) (884,424.40) 211,550.03

E. NET INCREASE/DECREASE (B - C + D) (1,961,331.49) (2,540,048.48) (1,591,031.80) (995,607.26) (160,283.81) 2,286,018.97 (817,420.48) 625,289.98

F. ENDING CASH (A + E) 12,199,956.12 9,659,907.64 8,068,875.84 7,073,268.58 6,912,984.77 9,199,003.74 8,381,583.26 9,006,873.24

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

Page 82


Second Interim2016-17 INTERIM REPORT

Cashflow Worksheet - Budget Year (1)09 10090 0000000

Form CASH

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 2/28/2017 9:32 AM

Object

ACTUALS THROUGH THE MONTH OF(Enter Month Name):

A. BEGINNING CASH

B. RECEIPTS

LCFF/Revenue Limit Sources

Principal Apportionment 8010-8019

Property Taxes 8020-8079

Miscellaneous Funds 8080-8099

Federal Revenue 8100-8299

Other State Revenue 8300-8599

Other Local Revenue 8600-8799

Interfund Transfers In 8910-8929

All Other Financing Sources 8930-8979

TOTAL RECEIPTS

C. DISBURSEMENTS

Certificated Salaries 1000-1999

Classified Salaries 2000-2999

Employee Benefits 3000-3999

Books and Supplies 4000-4999

Services 5000-5999

Capital Outlay 6000-6599

Other Outgo 7000-7499

Interfund Transfers Out 7600-7629

All Other Financing Uses 7630-7699

TOTAL DISBURSEMENTS

D. BALANCE SHEET ITEMS

Assets and Deferred Outflows

Cash Not In Treasury 9111-9199

Accounts Receivable 9200-9299

Due From Other Funds 9310

Stores 9320

Prepaid Expenditures 9330

Other Current Assets 9340

Deferred Outflows of Resources 9490

SUBTOTAL

Liabilities and Deferred Inflows

Accounts Payable 9500-9599

Due To Other Funds 9610

Current Loans 9640

Unearned Revenues 9650

Deferred Inflows of Resources 9690

SUBTOTAL

Nonoperating

Suspense Clearing 9910

TOTAL BALANCE SHEET ITEMS

E. NET INCREASE/DECREASE (B - C + D)

F. ENDING CASH (A + E)

G. ENDING CASH, PLUS CASHACCRUALS AND ADJUSTMENTS

March April May June Accruals Adjustments TOTAL BUDGET

9,006,873.24 8,796,772.55 10,246,452.53 8,256,440.45

1,272,244.00 718,253.00 718,253.00 1,272,246.00 0.00 0.00 9,572,913.00 9,572,909.00

153,108.53 2,550,025.67 77,081.90 254,607.67 0.00 0.00 6,957,630.00 6,957,630.00

6.95 0.00 32,120.84 175,002.04 0.00 0.00 1,070,947.00 1,070,947.00

536,111.06 821,115.28 249,175.43 892,576.19 1,177,872.13 0.00 8,555,351.00 8,555,351.00

293,434.01 343,680.92 279,969.80 1,455,378.45 1,107,387.28 0.00 10,217,045.14 10,217,045.00

1,271,861.57 1,126,050.29 657,885.98 4,740,887.73 0.00 0.00 10,830,424.01 10,830,424.00

144,639.00 0.00 0.00 280,902.00 0.00 0.00 425,541.00 425,541.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3,671,405.12 5,559,125.16 2,014,486.95 9,071,600.08 2,285,259.41 0.00 47,629,851.15 47,629,847.00

1,208,328.73 1,204,885.65 1,229,017.43 1,088,620.06 53,785.00 0.00 14,766,597.00 14,766,597.00

1,190,438.39 1,101,382.39 1,095,732.72 1,029,788.05 53,785.00 0.00 13,363,185.00 13,363,185.00

829,617.98 950,723.92 807,912.23 1,150,366.67 153,178.89 0.00 9,761,969.00 9,761,969.00

107,437.56 191,814.14 208,332.09 161,366.77 62,741.21 0.00 1,786,752.01 1,786,752.00

449,883.31 542,879.72 505,680.89 2,231,266.50 322,283.00 0.00 8,339,247.01 8,339,247.00

65,432.80 0.00 63,583.72 128,703.61 0.00 0.00 750,160.00 750,160.00

0.00 0.00 0.00 (362,991.00) 0.00 0.00 (357,141.00) (357,141.00)

0.00 0.00 0.00 252,665.00 0.00 0.00 252,665.00 252,665.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

3,851,138.77 3,991,685.82 3,910,259.08 5,679,785.66 645,773.10 0.00 48,663,434.02 48,663,434.00

0.00 3,561.45 1,266.55 1,707.15 0.00 0.00 4,750.23

4,340.55 (322,434.16) 361,915.45 296,550.98 0.00 0.00 5,114,451.23

0.00 0.00 0.00 481,979.12 0.00 0.00 1,427,759.83

0.00 0.00 0.00 43,511.05 0.00 0.00 43,511.05

0.00 31,264.97 10,260.22 44,946.86 0.00 0.00 452,493.96

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

4,340.55 (287,607.74) 373,442.22 868,695.16 0.00 0.00 7,042,966.30

(147,204.31) (229,545.28) 267,115.99 419,329.95 0.00 0.00 2,947,418.88

0.00 0.00 0.00 65,931.00 0.00 0.00 2,210,696.73

0.00 0.00 0.00 0.00 0.00 0.00 0.00

181,911.90 59,696.90 200,566.18 (442,174.97) 0.00 0.00 899,205.07

0.00 0.00 0.00 0.00 0.00 0.00 0.00

34,707.59 (169,848.38) 467,682.17 43,085.98 0.00 0.00 6,057,320.68

0.00 0.00 0.00 0.00 0.00 0.00 0.00

(30,367.04) (117,759.36) (94,239.95) 825,609.18 0.00 0.00 985,645.62

(210,100.69) 1,449,679.98 (1,990,012.08) 4,217,423.60 1,639,486.31 0.00 (47,937.25) (1,033,587.00)

8,796,772.55 10,246,452.53 8,256,440.45 12,473,864.05

14,113,350.36

Page 83



Multiyear ProjectionsUnrestricted

09 10090 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: mypi (Rev 03/30/2015) Page 1 Printed: 2/28/2017 9:33 AM

Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2017-18

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2018-19

Projection

(E)

County Operations Grant ADA (Enter projections for subsequent years 1 and 2 in

Columns C and E; current year - Column A - is extracted from Form AI, Line B5) 25,838.89 -0.79% 25,634.50 -0.44% 25,521.81

(Enter projections for subsequent years 1 and 2 in Columns C and E;

current year - Column A - is extracted)

A. REVENUES AND OTHER FINANCING SOURCES

1. LCFF/Revenue Limit Sources 8010-8099 15,565,120.00 1.46% 15,792,090.00 2.63% 16,207,228.00

2. Federal Revenues 8100-8299 205,395.00 0.00% 205,395.00 0.00% 205,395.00

3. Other State Revenues 8300-8599 451,101.00 -37.78% 280,663.00 -17.50% 231,543.00

4. Other Local Revenues 8600-8799 5,394,335.00 -6.71% 5,032,319.00 1.79% 5,122,318.00


a. Transfers In 8900-8929 425,541.00 -33.99% 280,902.00 0.00% 280,902.00

b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00

c. Contributions 8980-8999 (1,911,758.00) 8.21% (2,068,718.00) 14.49% (2,368,507.00)

6. Total (Sum lines A1 thru A5c) 20,129,734.00 -3.02% 19,522,651.00 0.80% 19,678,879.00

B. EXPENDITURES AND OTHER FINANCING USES


a. Base Salaries 5,807,053.00 5,818,753.00

b. Step & Column Adjustment 129,154.00 132,086.00

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (117,454.00) 0.00

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 5,807,053.00 0.20% 5,818,753.00 2.27% 5,950,839.00


a. Base Salaries 8,432,003.00 8,181,462.00




e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 8,432,003.00 -2.97% 8,181,462.00 2.27% 8,367,181.00

3. Employee Benefits 3000-3999 4,595,098.00 1.88% 4,681,689.00 7.72% 5,043,321.00

4. Books and Supplies 4000-4999 1,080,610.00 -3.47% 1,043,102.89 0.00% 1,043,103.40

5. Services and Other Operating Expenditures 5000-5999 2,747,192.00 -5.46% 2,597,331.00 0.00% 2,597,331.00

6. Capital Outlay 6000-6999 702,429.00 -69.11% 217,000.00 0.00% 217,000.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 11,700.00 -100.00% 0.00 0.00% 0.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (2,419,263.00) 0.18% (2,423,651.00) 1.67% (2,464,120.00)


a. Transfers Out 7600-7629 252,665.00 20.16% 303,590.00 35.75% 412,124.00

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

10. Other Adjustments (Explain in Section F below) (450,000.00) (1,450,000.00)

11. Total (Sum lines B1 thru B10) 21,209,487.00 -5.85% 19,969,276.89 -1.26% 19,716,779.40

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (1,079,753.00) (446,625.89) (37,900.40)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 12,031,709.59 10,951,956.59 10,505,330.70

2. Ending Fund Balance (Sum lines C and D1) 10,951,956.59 10,505,330.70 10,467,430.30

3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 498,175.65 498,655.00 498,655.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 8,993,876.94 8,577,626.70 8,535,598.30

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 1,459,904.00 1,429,049.00 1,433,177.00

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 10,951,956.59 10,505,330.70 10,467,430.30

Page 84



Multiyear ProjectionsUnrestricted

09 10090 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2017-18

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2018-19

Projection

(E)

E. AVAILABLE RESERVES

1. County School Service Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 1,459,904.00 1,429,049.00 1,433,177.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

(Enter other reserve projections in Columns C and E for subsequent

years 1 and 2; current year - Column A - is extracted)

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

a. Stabilization Arrangements 9750 0.00

b. Reserve for Economic Uncertainties 9789 0.00

c. Unassigned/Unappropriated 9790 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 1,459,904.00 1,429,049.00 1,433,177.00

F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

Removed one-time settlement cost and removed costs for program reduction.Removed one-time settlement cost and removed costs for program reduction.

Page 85



Multiyear ProjectionsRestricted

09 10090 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2017-18

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2018-19

Projection

(E)


Columns C and E; current year - Column A - is extracted from Form AI, Line B5)





2. Federal Revenues 8100-8299 8,349,956.00 0.39% 8,382,341.00 -0.34% 8,354,187.00

3. Other State Revenues 8300-8599 9,765,944.00 -1.71% 9,599,007.00 2.82% 9,869,994.00



a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00

b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00

c. Contributions 8980-8999 1,911,758.00 8.21% 2,068,718.00 14.49% 2,368,507.00

6. Total (Sum lines A1 thru A5c) 27,500,113.00 0.08% 27,520,772.00 2.06% 28,088,048.00



a. Base Salaries 8,959,544.00 9,127,491.00






a. Base Salaries 4,931,182.00 4,908,910.00






4. Books and Supplies 4000-4999 706,142.00 -5.74% 665,577.07 0.00% 665,576.56

5. Services and Other Operating Expenditures 5000-5999 5,592,055.00 -1.29% 5,519,657.00 -5.71% 5,204,346.00

6. Capital Outlay 6000-6999 47,731.00 -100.00% 0.00 0.00% 0.00

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

8. Other Outgo - Transfers of Indirect Costs 7300-7399 2,050,422.00 0.21% 2,054,810.00 1.97% 2,095,279.00


a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00

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

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

11. Total (Sum lines B1 thru B10) 27,453,947.00 0.77% 27,665,664.07 1.41% 28,055,772.56


(Line A6 minus line B11) 46,166.00 (144,892.07) 32,275.44

D. FUND BALANCE




a. Nonspendable 9710-9719 479.35 0.00

b. Restricted 9740 3,160,910.27 3,016,497.55 3,048,772.99

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780


1. Reserve for Economic Uncertainties 9789




Page 86



Multiyear ProjectionsRestricted

09 10090 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2017-18

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2018-19

Projection

(E)

E. AVAILABLE RESERVES


a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve

projections in Columns C and E for subsequent years 1 and 2)


a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)

F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

Removed one-time settlement cost and removed costs for program reduction and ending of grant.Removed one-time settlement cost and removed costs for program reduction and ending of grant.

Page 87



Multiyear ProjectionsUnrestricted/Restricted

09 10090 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2017-18

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2018-19

Projection

(E)


Columns C and E; current year - Column A - is extracted from Form AI, Line B5) 25,838.89 -0.79% 25,634.50 -0.44% 25,521.81





2. Federal Revenues 8100-8299 8,555,351.00 0.38% 8,587,736.00 -0.33% 8,559,582.00

3. Other State Revenues 8300-8599 10,217,045.00 -3.30% 9,879,670.00 2.25% 10,101,537.00



a. Transfers In 8900-8929 425,541.00 -33.99% 280,902.00 0.00% 280,902.00

b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00

c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 47,629,847.00 -1.23% 47,043,423.00 1.54% 47,766,927.00



a. Base Salaries 14,766,597.00 14,946,244.00






a. Base Salaries 13,363,185.00 13,090,372.00






4. Books and Supplies 4000-4999 1,786,752.00 -4.37% 1,708,679.96 0.00% 1,708,679.96

5. Services and Other Operating Expenditures 5000-5999 8,339,247.00 -2.67% 8,116,988.00 -3.88% 7,801,677.00

6. Capital Outlay 6000-6999 750,160.00 -71.07% 217,000.00 0.00% 217,000.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 11,700.00 -100.00% 0.00 0.00% 0.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (368,841.00) 0.00% (368,841.00) 0.00% (368,841.00)


a. Transfers Out 7600-7629 252,665.00 20.16% 303,590.00 35.75% 412,124.00

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

10. Other Adjustments (450,000.00) (1,450,000.00)

11. Total (Sum lines B1 thru B10) 48,663,434.00 -2.11% 47,634,940.96 0.29% 47,772,551.96


(Line A6 minus line B11) (1,033,587.00) (591,517.96) (5,624.96)

D. FUND BALANCE




a. Nonspendable 9710-9719 498,655.00 498,655.00 498,655.00

b. Restricted 9740 3,160,910.27 3,016,497.55 3,048,772.99

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 8,993,876.94 8,577,626.70 8,535,598.30


1. Reserve for Economic Uncertainties 9789 1,459,904.00 1,429,049.00 1,433,177.00




Page 88



Multiyear ProjectionsUnrestricted/Restricted

09 10090 0000000Form MYPI


Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2017-18

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2018-19

Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)



b. Reserve for Economic Uncertainties 9789 1,459,904.00 1,429,049.00 1,433,177.00


d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00



b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00


3. Total Available Reserves - by Amount (Sum lines E1 thru E2c) 1,459,904.00 1,429,049.00 1,433,177.00

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.00% 3.00% 3.00%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

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

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? Yes

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

education pass-through funds:

1. Enter the name(s) of the SELPA(s):

09-BU El Dorado County

09-EL EDCOE Charter

2. Special education pass-through funds

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

objects 7211-7213 and 7221-7223; enter projections for

subsequent years 1 and 2 in Columns C and E) 107,148,301.00 107,148,301.00 107,148,301.00

2. County Office's Total Expenditures and Other Financing Uses

Used to determine the reserve standard percentage level on line F3d

(Line B11, plus line F1b2 if line F1a is No) 48,663,434.00 47,634,940.96 47,772,551.96

3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11) 48,663,434.00 47,634,940.96 47,772,551.96

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

c. Total Expenditures and Other Financing Uses

(Line F3a plus line F3b) 48,663,434.00 47,634,940.96 47,772,551.96

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 8 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 1,459,903.02 1,429,048.23 1,433,176.56

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 8 for calculation details) 587,000.00 587,000.00 587,000.00

g. Reserve Standard (Greater of Line F3e or F3f) 1,459,903.02 1,429,048.23 1,433,176.56

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

Page 89



County Office of Education Criteria and Standards Review09 10090 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2016.2.0File: csi-c (Rev 06/28/2016) Page 1 of 24 Printed: 3/1/2017 7:53 AM

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

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

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Projected County Operations Grant average daily attendance (ADA) has not changed for any of the current fiscal year or two subsequent fiscal years by more thantwo percent since first interim projections. Projected ADA for county operated programs has not changed for any of the current fiscal year or two subsequent fiscal years by morethan two percent since first interim projections.

County Office ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the County Office's ADA Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise enter data into the first column for all fiscal years. If Form MYPI exists, County Operations Grant ADA will beextracted for the two subsequent years; otherwise enter this data. Second Interim Projected Year Totals data for Current Year are extracted; enter data for the remaining two subsequentyears into the second column.

Estimated Funded ADA

First Interim Second Interim

Projected Year Totals Projected Year Totals

Program / Fiscal Year (Form 01CSI, Item 1A) (Form AI) (Form MYPI) Percent Change Status

County and Charter School

Alternative Education Grant ADA

(Form AI, Lines B1d, C2d, C6d)

Current Year (2016-17) 524.34 531.91 1.4% Met

1st Subsequent Year (2017-18) 524.34 531.91 1.4% Met

2nd Subsequent Year (2018-19) 524.34 531.91 1.4% Met

District Funded County Program ADA

(Form AI, Line B2g)

Current Year (2016-17) 180.48 191.00 5.8% Not Met

1st Subsequent Year (2017-18) 180.48 191.00 5.8% Not Met

2nd Subsequent Year (2018-19) 180.48 191.00 5.8% Not Met

County Operations Grant ADA

(Form AI, Line B5)

Current Year (2016-17) 25,447.80 25,838.89 1.5% Met

1st Subsequent Year (2017-18) 25,436.80 25,634.50 0.8% Met

2nd Subsequent Year (2018-19) 25,436.80 25,521.81 0.3% Met

Charter School ADA and Charter School

Funded County Program ADA

(Form AI, Lines C1, C3f, C5, C7f)

Current Year (2016-17) 363.65 359.37 -1.2% Met

1st Subsequent Year (2017-18) 363.65 359.37 -1.2% Met

2nd Subsequent Year (2018-19) 363.65 359.37 -1.2% Met

1B. Comparison of County Office ADA to the Standard

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

1a. STANDARD NOT MET - Projected ADA for County Operations Grant or county operated programs has changed since first interim projections by more than two percent in any ofthe current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting ADA,and what changes will be made to improve the accuracy of projections in this area.

Explanation:

(required if NOT met)

Special Education ADA increased due to a higher number of preschoolers moving on into kindergarten than older students leaving the program.

Page 90




Form 01CSI


2. CRITERION: LCFF Revenue

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

County Office LCFF Revenue Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the County Office's Projected Change in LCFF Revenue

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

LCFF Revenue

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


Fiscal Year (Form 01CSI, Item 2A) Projected Year Totals Percent Change Status

Current Year (2016-17) 16,256,677.00 16,530,539.00 1.7% Met

1st Subsequent Year (2017-18) 16,335,492.00 16,757,509.00 2.6% Not Met

2nd Subsequent Year (2018-19) 16,668,211.00 17,172,647.00 3.0% Not Met

2B. Comparison of County Office LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected LCFF revenue has changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


LCFF revenue has increased from First Interim projections consistent with increases in projected ADA as described in criterion 1. In addition,supplemental and concentration dollars are higher because our unduplicated pupil percentage is higher for Community School students.

Page 91




Form 01CSI


3. CRITERION: Salaries and Benefits

STANDARD: Projected total salaries and benefits for any of the current fiscal year or two subsequent fiscal years has not changed by more than fivepercent since first interim projections.

County Office Salaries and Benefits Standard Percentage Range: -5.0% to +5.0%

3A. Calculating the County Office's Projected Change in Salaries and Benefits

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted. If Form MYPI exists,Projected Year Totals data for the two subsequent years will be extracted; otherwise, enter this data.

Salaries and Benefits

Second Interim

First Interim Projected Year Totals

(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-3999)

Fiscal Year (Form 01CSI, Item 3A) (Form MYPI, Lines B1-B3) Percent Change Status

Current Year (2016-17) 38,484,627.00 37,891,751.00 -1.5% Met

1st Subsequent Year (2017-18) 39,408,828.00 38,107,524.00 -3.3% Met

2nd Subsequent Year (2018-19) 40,819,730.00 39,451,912.00 -3.4% Met

3B. Comparison of County Office Salaries and Benefits to the Standard


1a. STANDARD MET - Total salaries and benefits have not changed since first interim by more than the standard for the current fiscal year and two subsequent fiscal years.

Explanation:


Page 92




Form 01CSI


4. CRITERION: Other Revenues and Expenditures

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

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

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

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

4A. Calculating the County Office's Change by Major Object Category and Comparison to the Explanation Percentage Range

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

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

First Interim Second interim

Projected Year Totals Projected Year Totals Change Is Outside

Object Range / Fiscal Year (Form 01CSI, Item 4A) (Fund 01/Form MYPI) Percent Change Explanation Range

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

Current Year (2016-17) 8,494,189.00 8,555,351.00 0.7% No

1st Subsequent Year (2017-18) 8,494,189.00 8,587,736.00 1.1% No

2nd Subsequent Year (2018-19) 8,494,189.00 8,559,582.00 0.8% No

Explanation:

(required if Yes)

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

Current Year (2016-17) 10,268,727.00 10,217,045.00 -0.5% No

1st Subsequent Year (2017-18) 10,115,484.00 9,879,670.00 -2.3% No

2nd Subsequent Year (2018-19) 10,274,012.00 10,101,537.00 -1.7% No

Explanation:

(required if Yes)

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

Current Year (2016-17) 10,896,475.00 10,830,424.00 -0.6% No



Explanation:

(required if Yes)

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

Current Year (2016-17) 1,795,061.00 1,786,752.00 -0.5% No



Explanation:

(required if Yes)

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

Current Year (2016-17) 7,849,212.00 8,339,247.00 6.2% Yes



Explanation:

(required if Yes)

Increases in contract services for speech and foster youth. Also, increases in travel and repair expenditures.

Page 93




Form 01CSI


4B. Calculating the County Office's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.


Object Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenues (Section 4A)

Current Year (2016-17) 29,659,391.00 29,602,820.00 -0.2% Met

1st Subsequent Year (2017-18) 29,074,739.00 28,934,065.00 -0.5% Met

2nd Subsequent Year (2018-19) 29,278,952.00 29,242,431.00 -0.1% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 4A)

Current Year (2016-17) 9,644,273.00 10,125,999.00 5.0% Met

1st Subsequent Year (2017-18) 9,549,929.72 9,825,667.96 2.9% Met

2nd Subsequent Year (2018-19) 9,312,506.72 9,510,356.96 2.1% Met

4C. Comparison of County Office Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 4A if the status in Section 4B is not met; no entry is allowed below.

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

Explanation:

Federal Revenue

(linked from 4A

if NOT met)

Explanation:

Other State Revenue

(linked from 4A

if NOT met)

Explanation:

Other Local Revenue

(linked from 4A

if NOT met)

1b. STANDARD MET - Projected total operating expenditures have not changed since first interim projections by more than the standard for the current and two subsequent fiscalyears.

Explanation:

Books and Supplies

(linked from 4A

if NOT met)

Explanation:

Services and Other Exps

(linked from 4A

if NOT met)

Page 94




Form 01CSI


5. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding asrequired pursuant to Education Code Section 17070.75, or in how the county office is providing adequately to preserve the functionality of its facilitiesfor their normal life in accordance with Education Code sections 52066(d)(1) and 17002(d)(1).

Determining the County Office's Compliance with the Contribution Requirement for EC Section 17070.75, as amended by AB 104 (Chapter 13,Statutes of 2015), effective 2015-16 and 2016-17 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)

NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the county office to deposit into the account, for the 2015-16 and 2016-17 fiscal years, a minimum amount that is the lesser of 3%of the total unrestricted general fund expenditures and other financing uses for that fiscal year or the amount that the county office deposited into the account for the 2014-15 fiscalyear.

DATA ENTRY: For the Required Minimum Contribution, enter the lesser of 3% of the total unrestricted general fund expenditures and other financing uses for the current year or theamount that the county office deposited into the account for the 2014-15 fiscal year. First Interim data that exist will be extracted; otherwise, enter First Interim data into lines 1 and 2 asapplicable. All other data are extracted.

Second Interim Contribution

Projected Year Totals

Required Minimum (Fund 01, Resource 8150,

Contribution Objects 8900-8999) Status

1. OMMA/RMA Contribution 251,404.38 312,375.00 Met

2. First Interim Contribution (information only) 297,099.00

(Form 01CSI, First Interim, Criterion 5, Line 1)

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

Not applicable (county office does not participate in the Leroy F. Greene School Facilities Act of 1998)

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)

Page 95




Form 01CSI


6. CRITERION: Deficit Spending

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

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the County School Service Fund andthe Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the County SchoolService Fund.

² A county office of education that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to itsparticipating members.

6A. Calculating the County Office's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.

Current Year 1st Subsequent Year 2nd Subsequent Year

(2016-17) (2017-18) (2018-19)

County Office's Available Reserves Percentage

(Criterion 8B, Line 9) 3.0% 3.0% 3.0%

County Office's Deficit Standard Percentage Levels

(one-third of available reserves percentage): 1.0% 1.0% 1.0%

6B. Calculating the County Office's Special Education Pass-through Exclusions (only for county offices that serve as the AU of a SELPA)

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

For county offices that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude pass-through funds distributed to SELPA members from the

calculations for deficit spending and reserves? Yes

2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s): 09-BU El Dorado County

09-EL EDCOE Charter

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2016-17) (2017-18) (2018-19)

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223) 107,148,301.00 107,148,301.00 107,148,301.00

6C. Calculating the County Office's Deficit Spending Percentages

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


Net Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level

(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

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

Current Year (2016-17) (1,079,753.00) 21,209,487.00 5.1% Not Met

1st Subsequent Year (2017-18) (446,625.89) 19,969,276.89 2.2% Not Met

2nd Subsequent Year (2018-19) (37,900.40) 19,716,779.40 0.2% Met

6D. Comparison of County Office Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons forthe deficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits areeliminated or are balanced within the standard.

Explanation:


The county office is deficit spending and is continuing to develop plans to reduce the ongoing structural deficit. These plans include looking atprograms previously funded by categorical programs that have now been subsumed into LCFF. In addition we are analyzing increasing programmaticcosts to look for areas to improve operational effeciency such as special education programs.

Page 96




Form 01CSI


7. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected county school service fund balances will be positive at the end of the current fiscal year and two subsequentfiscal years.

7A-1. Determining if the County Office's County School Service Fund Ending Balance is Positive

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

Ending Fund Balance

County School Service Fund


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

Current Year (2016-17) 14,113,346.21 Met

1st Subsequent Year (2017-18) 13,521,828.25 Met

2nd Subsequent Year (2018-19) 13,516,203.29 Met

7A-2. Comparison of the County Office's Ending Fund Balance to the Standard


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

Explanation:


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

7B-1. Determining if the County Office's Ending Cash Balance is Positive

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

Ending Cash Balance

County School Service Fund

Fiscal Year (Form CASH, Line F, June Column) Status

Current Year (2016-17) 12,473,864.05 Met

7B-2. Comparison of the County Office's Ending Cash Balance to the Standard


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

Explanation:


Page 97




Form 01CSI


8. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts as applied to total expenditures and other financing uses²:

Percentage Level³County Office Total Expenditures

and Other Financing Uses³

5% or $66,000 (greater of) 0 to $5,865,999

4% or $293,000 (greater of) $5,866,000 to $14,662,999

3% or $587,000 (greater of) $14,663,000 to $65,989,000

2% or $1,980,000 (greater of) $65,989,001 and over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the County School Service Fund and the Special Reserve Fundfor Other Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the County School Service Fund.

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

³ Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EC Section2574), rounded to the nearest thousand.


(2016-17) (2017-18) (2018-19)

County Office's Expenditures and Other Financing Uses (Criterion 8A1), plus SELPA Pass-through

(Criterion 6B2b) if Criterion 6B, Line 1 is No: 48,663,434 47,634,941 47,772,552

County Office's Reserve Standard Percentage Level: 3% 3% 3%

Page 98




Form 01CSI


8A. Calculating the County Office's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data are extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2016-17) (2017-18) (2018-19)

1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 48,663,434.00 47,634,940.96 47,772,551.96

2. Plus: Special Education Pass-through

(Criterion 6B, Line 2b if Criterion 6B, Line 1 is No)

3. Total Expenditures and Other Financing Uses

(Line A1 plus Line A2) 48,663,434.00 47,634,940.96 47,772,551.96

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

5. Reserve Standard - by Percent

(Line A3 times Line A4) 1,459,903.02 1,429,048.23 1,433,176.56

6. Reserve Standard - by Amount

(From percentage level chart above) 587,000.00 587,000.00 587,000.00

7. County Office's Reserve Standard

(Greater of Line A5 or Line A6) 1,459,903.02 1,429,048.23 1,433,176.56

8B. Calculating the County Office's Available Reserve Amount

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

Current Year

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

(Unrestricted resources 0000-1999 except line 4) (2016-17) (2017-18) (2018-19)

1. County School Service Fund - Stabilization Arrangements

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

2. County School Service Fund - Reserve for Economic

Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) 1,459,904.00 1,429,049.00 1,433,177.00

3. County School Service Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 0.00 0.00 0.004. County School Service Fund - Negative Ending Balances in

Restricted Resources (Fund 01, Object 979Z, if negative,

for each of resources 2000-9999) (Form MYPI, Line E1d) 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

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

7. Special Reserve Fund - Unassigned/Unappropriated Amount

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

8. County Office's Available Reserve Amount

(Lines B1 thru B7) 1,459,904.00 1,429,049.00 1,433,177.00

9. County Office's Available Reserve Percentage (Information only)

(Line 8 divided by Section 8A, Line 3) 3.00% 3.00% 3.00%

County Office's Reserve Standard

(Section 8A, Line 7): 1,459,903.02 1,429,048.23 1,433,176.56

Status: Met Met Met

8C. Comparison of County Office Reserve Amount to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:


Page 99




Form 01CSI


SUPPLEMENTAL INFORMATION

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

S1. Contingent Liabilities

1a. Does your county office have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that have occurred since first interim projections that may impact the budget? No

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

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your county office have ongoing county school service fund expenditures funded with one-time

revenues that have changed since first interim projections by more than five percent? No

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

S3. Temporary Interfund Borrowings

1a. Does your county office have projected temporary borrowings between funds?

(Refer to Education Code Section 42603) No

1b. If Yes, identify the interfund borrowings:

S4. Contingent Revenues

1a. Does your county office have projected revenues for the current fiscal year or either of the two subsequent

fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act

(e.g., parcel taxes, forest reserves)? Yes

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

Current fiscal year budget includes $145,000 Federal Forest Reserve Revenue subject to annual reauthorization. Ongoing costs will be absorbed inthe budget.

Page 100




Form 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the county school service fund to restricted resources in the county school service fund for the current fiscal year andtwo subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.

Identify projected transfers to or from the county school service fund to cover operating deficits in either the county school service fund or any other fund for the current fiscal yearand two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.

Identify capital project cost overruns that have occurred since first interim projections that may impact the county school service fund budget.

County Office's Contributions and Transfers Standard:-5.0% to +5.0%

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

S5A. Identification of the County Office's Projected Contributions, Transfers, and Capital Projects that may Impact the County School Service Fund

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. EnterSecond Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the Second Interim column forthe Current Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button forItem 1d; all other data will be calculated.

First Interim Second Interim Percent

Description / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted County School Service Fund

(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2016-17) (2,175,704.00) (1,911,758.00) -12.1% (263,946.00) Not Met

1st Subsequent Year (2017-18) (2,577,668.00) (2,068,718.00) -19.7% (508,950.00) Not Met

2nd Subsequent Year (2018-19) (3,024,610.00) (2,368,507.00) -21.7% (656,103.00) Not Met

1b. Transfers In, County School Service Fund *

Current Year (2016-17) 441,648.00 425,541.00 -3.6% (16,107.00) Met

1st Subsequent Year (2017-18) 297,009.00 280,902.00 -5.4% (16,107.00) Met

2nd Subsequent Year (2018-19) 297,009.00 280,902.00 -5.4% (16,107.00) Met

1c. Transfers Out, County School Service Fund *

Current Year (2016-17) 346,841.00 252,665.00 -27.2% (94,176.00) Not Met

1st Subsequent Year (2017-18) 304,499.00 303,590.00 -0.3% (909.00) Met

2nd Subsequent Year (2018-19) 304,499.00 412,124.00 35.3% 107,625.00 Not Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since first interim projections that may impactthe county school service fund operational budget? No

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

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

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

1a. NOT MET - The projected contributions from the unrestricted county school service fund to restricted county school service fund programs have changed since first interimprojections by more than the standard for any of the current year or subsequent two fiscal years. Identify restricted programs and contribution amount for each program andwhether contributions are ongoing or one-time in nature. Explain the county office's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:


The change occurred primarily from a decreased contribution needed for Special Education due to increased tranfers from districts for attendanceincrease. And a decreased contribution needed for Head Start/Early Head Start due to savings in costs for staffing, contracts and support.

1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:


Page 101




Form 01CSI


1c. NOT MET - The projected transfers out of the county school service fund have changed since first interim projections by more than the standard for any of the current year orsubsequent two fiscal years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the county office's plan, withtimeframes, for reducing or eliminating the transfers.

Explanation:


State Preschool full cost rate increased and attendance increased resulting in a lower contribution needed.

1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the county school service fund operational budget.

Project Information:

(required if YES)

Page 102




Form 01CSI


S6. Long-term Commitments

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

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

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

S6A. Identification of the County Office's Long-term Commitments

DATA ENTRY: If First Interim (Form 01CSI, Item S6A) data exist, long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enterall other data, as applicable.

1. a. Does your county office have long-term (multiyear) commitments?

(If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred

since first interim projections? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

# of Years SACS Fund and Object Codes Used For: Principal Balance

Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2016

Capital Leases

Certificates of Participation

General Obligation Bonds

Supp Early Retirement Program

State School Building Loans

Compensated Absences Ongoing General Fund General Fund 287,665

Other Long-term Commitments (do not include OPEB):

TOTAL: 287,665

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year

(2015-16) (2016-17) (2017-18) (2018-19)

Annual Payment Annual Payment Annual Payment Annual Payment

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

Capital Leases

Certificates of Participation

General Obligation Bonds

Supp Early Retirement Program

State School Building Loans

Compensated Absences 279,269 287,665 287,665 287,665

Other Long-term Commitments (continued):

Total Annual Payments: 279,269 287,665 287,665 287,665

Has total annual payment increased over prior year (2015-16)? Yes Yes Yes

Page 103




Form 01CSI


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

DATA ENTRY: Enter an explanation if Yes.

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

Explanation:

(required if Yes to

increase in total

annual payments)

General Fund ending balance.

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

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

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

No

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

Explanation:

(Required if Yes)

Page 104




Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the County Office's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim andSecond Interim data in items 2-4.

1. a. Does your county office provide postemployment benefits

other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities?

No

c. If Yes to Item 1a, have there been changes since

first interim in OPEB contributions?

No

First Interim

2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim

a. OPEB actuarial accrued liability (AAL) 448,270.00 448,270.00

b. OPEB unfunded actuarial accrued liability (UAAL) 448,270.00 448,270.00c. Are AAL and UAAL based on the county office's estimate or an actuarial valuation? Actuarial Actuariald. If based on an actuarial valuation, indicate the date of the OPEB valuation

Jul 01, 2013 Jul 01, 2013

3. OPEB Contributions

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative First Interim

Measurement Method (Form 01CSI, Item S7A) Second Interim

Current Year (2016-17) 52,802.00 52,802.00

1st Subsequent Year (2017-18) 52,802.00 52,802.00

2nd Subsequent Year (2018-19) 52,802.00 52,802.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund)

(Funds 01-70, objects 3701-3752)

Current Year (2016-17) 62,597.00 62,597.00



c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

Current Year (2016-17) 62,597.00 62,597.00



d. Number of retirees receiving OPEB benefits

Current Year (2016-17) 15 12

1st Subsequent Year (2017-18) 15 10

2nd Subsequent Year (2018-19) 15 7

4. Comments:

Page 105




Form 01CSI


S7B. Identification of the County Office's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim andSecond Interim data in items 2-4.

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

No

b. If Yes to item 1a, have there been changes since first interim in self-insurance liabilities? n/a

c. If Yes to item 1a, have there been changes since first interim in self-insurance contributions?

n/a

First Interim

2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim

a. Accrued liability for self-insurance programs

b. Unfunded liability for self-insurance programs

3. Self-Insurance Contributions First Interim

a. Required contribution (funding) for self-insurance programs (Form 01CSI, Item S7B) Second Interim

Current Year (2016-17)

1st Subsequent Year (2017-18)

2nd Subsequent Year (2018-19)

b. Amount contributed (funded) for self-insurance programs

Current Year (2016-17)

1st Subsequent Year (2017-18)

2nd Subsequent Year (2018-19)

4. Comments:

Page 106




Form 01CSI


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided aspart of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate thedate of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be fundedin future fiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The county office of education must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs,and provide the California Department of Education (CDE) with an analysis of the cost of the settlement and its impact on the operating budget.

The CDE shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the governing boardand the county superintendent of schools.

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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of first interim projections? No

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations

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

(2015-16) (2016-17) (2017-18) (2018-19)

Number of certificated (non-management) full-time-equivalent (FTE) positions 147.8 147.1 146.1 146.1

1a. Have any salary and benefit negotiations been settled since first interim projections?

If Yes, and the corresponding public disclosure documents

have not been filed with the CDE, complete questions 2-4. No

If No, complete questions 5 and 6.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 5 and 6. Yes

Negotiations Settled Since First Interim Projections

2. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

3. Period covered by the agreement: Begin Date: End Date:

4. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2016-17) (2017-18) (2018-19)

Is the cost of salary settlement included in the interim and multiyear

projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement


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

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

Negotiations Not Settled

5. Cost of a one percent increase in salary and statutory benefits 109,349


(2016-17) (2017-18) (2018-19)

6. Amount included for any tentative salary schedule increases 0 0 0

Page 107




Form 01CSI



Certificated (Non-management) Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)

1. Are costs of H&W benefit changes included in the interim and MYPs? No No No

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements NegotiatedSince First Interim Projections

Are any new costs negotiated since first interim projections for prior yearsettlements included in the interim? No

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


Certificated (Non-management) Step and Column Adjustments (2016-17) (2017-18) (2018-19)

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

2. Cost of step & column adjustments 230,818 254,325 260,099

3. Percent change in step & column over prior year 2.3% 2.3% 2.3%


Certificated (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19)

1. Are savings from attrition included in the budget and MYPs? No No No

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs? No No No

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

Page 108




Form 01CSI


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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting Period

Were all classified labor negotiations settled as of first interim projections?

If Yes, complete number of FTEs, then skip to section S8C. No

If No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations


(2015-16) (2016-17) (2017-18) (2018-19)

Number of classified (non-management) FTEpositions 201.8 212.9 208.4 208.4


If Yes, and the corresponding public disclosure documents have not been filed with the CDE, complete questions 2-4. No


1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 5 and 6. Yes


2. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

3. Period covered by the agreement: Begin Date: End Date:


(2016-17) (2017-18) (2018-19)


projections (MYPs)?

One Year Agreement


% change in salary schedule from prior year

or

Multiyear Agreement


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

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




(2016-17) (2017-18) (2018-19)


Page 109




Form 01CSI



Classified (Non-management) Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)





Classified (Non-management) Prior Year Settlements NegotiatedSince First Interim

Are any new costs negotiated since first interim for prior year settlementsincluded in the interim? No

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


Classified (Non-management) Step and Column Adjustments (2016-17) (2017-18) (2018-19)

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




Classified (Non-management) Attrition (layoffs and retirements) (2016-17) (2017-18) (2018-19)

1. Are savings from attrition included in the interim and MYPs? No No No

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs? No No No

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

Page 110




Form 01CSI


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

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are noextractions in this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period

Were all managerial/confidential labor negotiations settled as of first interim projections? No

If Yes or n/a, complete number of FTEs, then skip to S9.

If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations


(2015-16) (2016-17) (2017-18) (2018-19)

Number of management, supervisor, andconfidential FTE positions 107.2 110.5 110.5 110.5


If Yes, and the corresponding public disclosure documentshave not been filed with the CDE, complete question 2. No


1b. Are any salary and benefit negotiations still unsettled? Yes

If Yes, complete questions 3 and 4.



(2016-17) (2017-18) (2018-19)


projections (MYPs)? No No No


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




(2016-17) (2017-18) (2018-19)


Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year

Health and Welfare (H&W) Benefits (2016-17) (2017-18) (2018-19)





Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year

Step and Column Adjustments (2016-17) (2017-18) (2018-19)

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



Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year

Other Benefits (mileage, bonuses, etc.) (2016-17) (2017-18) (2018-19)

1. Are costs of other benefits included in the interim and MYPs? No No No

2. Total cost of other benefits

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

Page 111




Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the county school service fund projected to have a

negative fund balance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection reportfor each fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s)and explain the plan for how and when the problem(s) will be corrected.

Page 112




Form 01CSI


ADDITIONAL FISCAL INDICATORS

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

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A8; Item A1 is automatically completed based on data from Criterion 7.

A1. Do cash flow projections show that the county office will end the current fiscal year with a

negative cash balance in the county school service fund? (Data from Criterion 7B-1, Cash Balance, No

are used to determine Yes or No)

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

No

A3. Is the County Operations Grant ADA decreasing in both the prior and current fiscal years?

No

A4. Are new charter schools operating in county office boundaries that impact the county office's

ADA, either in the prior or current fiscal year? No

A5. Has the county office entered into a bargaining agreement where any of the current

or subsequent fiscal years of the agreement would result in salary increases that No

are expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the county office provide uncapped (100% employer paid) health benefits for current or

retired employees? No

A7. Does the county office have any reports that indicate fiscal distress?

(If Yes, provide copies to the CDE.) No

A8. Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months? No

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

Comments:

(optional)

End of County Office Second Interim Criteria and Standards Review

Page 113

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