2018/19 Adopted Budget$/ADA Transportation Supplemental Grant LCFF Funding by Grade Span &...

2018/19 Adopted BudgetBonsall Unified School District

Enrollment

• 2018/19– Elementary schools slightly declining– Middle school growth of 29– High school growth of 67

• 2019/20– San Luis Rey – 94 homes– Generating 81 new students– 1st phase sold out…building as fast as possible

• 2020/21– Pala Mesa Highlands – 124 homes– Generating 108 students

16/17 17/18 18/19 19/20 20/21Grades TK-3 1,061 1,036 1,058 1,087 1,146Grades 4-6 756 771 748 779 773Grades 7-8 418 410 442 458 492Grades 9-12 229 330 397 451 513

Total 2,464 2,547 2,645 2,775 2,924Change 82 83 98 130 149

21/22 22/23 23/24 24/25 25/26 26/27Grades TK-3 1,136 1,267 1,244 1,233 1,222 1,212Grades 4-6 802 887 914 911 907 899Grades 7-8 479 514 519 529 549 550Grades 9-12 549 658 662 678 670 662

Total 2,966 3,326 3,339 3,351 3,348 3,323Change 42 360 13 12 -3 -25

Enrollment

• 2022/23– Meadowood – 844 unit

• Approximately 492 homes in BUSD– Generating 340 new students

• Will the housing market continue to grow???– Downward pressure - tax plan & interest rate– Housing shortage– SANDAG will plan for 171,000 houses between

2021 & 2029 in county– General Plan changes public hearing June 22

Enrollment

• Is 1,000 students too large for BES???

• BWES has slightly declining enrollment

• BWES has excess capacity

• Current school boundary is at Wilshire

School 17/18 18/19 Change 19/20 Change 20/21 ChangeBonsall ES 972 970 (2) 1,011 41 1,092 81

Bonsall West ES 552 549 (3) 546 (3) 538 (8) Vivian Banks CS 98 105 7 102 (3) 104 2

Sullivan MS 595 624 29 665 41 677 12 Bonsall HS 330 397 67 451 54 513 62

Totals 2,547 2,645 98 2,775 130 2,924 149

• High school retaining approximately 60% of 8th

grade students• Secondary schools maintain between 1,100 to

1,200– Too large for one campus???– More portables in 19/20 - $350,000/each

Enrollment

School 21/22 Change 22/23 Change 23/24 Change 24/25Bonsall ES 1,088 (4) 1,294 206 1,373 79 1,261

Bonsall West ES 544 6 542 (2) 555 13 555 Vivian Banks CS 103 (1) 104 1 104 - 104

Sullivan MS 682 5 728 46 746 18 753 Bonsall HS 549 36 658 109 662 4 678

Totals 2,966 42 3,326 360 3,440 114 3,351

Assumptions

• STRS & PERS is adding tremendous cost with no revenue

• LCFF is fully funded in 18/19

• One time grant is current estimated at $168

• COLA might increase to 3.7%

17/18 18/19 19/20 20/21

COLA 1.56% 3.00% 2.57% 2.67%

STRS 14.43% 16.28% 18.13% 19.10%

PERS 15.53% 18.06% 20.80% 23.50%

Health & Welfare 4.16% 9.50% 10.00% 10.00%

Utilities 10.60% 5.00% 5.00% 5.00%

Grade ADA Base TotalsTK-3 944.4 7,409$ 771$ 597$ 8,777$ 8,288,491$ 4-6 688.7 7,520 549 8,069$ 5,556,503 7-8 422.6 7,744 565 8,309$ 3,511,011 9-12 382.8 8,973 233 672 9,878$ 3,781,615

TOTAL 2,438.4 18,882,981$ 817,306$ 1,437,334$ 8,669$ 21,137,620$

18,882,982$ 817,306$ 1,437,334$ 7,744$ 335$ 589$ TIIBG 13,549

323,519 Total 21,474,688$

Grade SpanAdjustment

Total$/ADA

Transportation

Supplemental Grant

LCFF Funding by Grade Span & Component

Base Grant $7,744Grade Span Adj $335Supplemental Grant $589Transportation Add-On $138

Funded LCFF $8,807 = 100%

• Unrestricted General Fund

• Contribution budgeted to be less than surplus

Unrestricted Projections BudgetGeneral Fund 13/14 14/15 15/16 16/17 17/18 18/19

Revenue 14.0$ 18.2$ 19.5$ 19.9$ 21.0$ 23.0$ Expenditures 11.3 16.9 16.3 17.1 17.4 17.5 Deficit/Surplus 2.8$ 1.3$ 3.2$ 2.8$ 3.6$ 5.6$ Contribution (2.4)$ (1.9)$ (2.6)$ (4.1)$ (4.3)$ (5.1)$

Unaudited Actuals

18/19 Over 19/20 Over 20/21 Over 3 Year(Under) 17/18 (Under) 18/19 (Under) 19/20 Total

Enrollment 91 133 147 371

LCFF Gap/COLA 1,364,561$ 587,893$ 720,009$ 2,672,462$ Enrollment 903,307 1,165,986 1,972,123 4,041,417$

LCFF Revenue 2,267,869$ 1,753,879$ 2,692,132$ 6,713,880$

One Time Grant (291,495)$ (291,495)$ Special Ed (83,676)$ (83,676)$

Total Revenue 1,892,698$ 1,753,879$ 2,692,132$ 6,338,709$

Revenue Changes General Fund

• LCFF is fully funded in 18/19

• One time grant dropped from $294 to $168

• COLA might increase to 3.7%

18/19 Over 19/20 Over 20/21 Over 2 Year(Under) 17/18 (Under) 18/19 (Under) 19/20 Total

Step & ColumnCertificated 263,616$ 293,555$ 322,556$ 879,727$ Classified 131,791 170,590 189,958 492,339$

BenefitsSTRS 213,821$ 373,167$ 241,151$ 828,139$ PERS 98,908 121,831 131,131 351,869$ H&W 178,359 234,783 270,674 683,816$

New PositionsCertificated 213,096$ 941,421$ 996,204$ 2,150,721$ Classified 245,676 63,151 63,151$ 371,978$

Rest Maintenance 255,000 -$ -$ 255,000$

Total Increase 1,600,266$ 2,198,498$ 2,214,824$ 6,013,588$

Cost Increases - All Funds

• Restricted Maintenance from 2% to 3%– Completing major projects– Funding deferred maintenance @ $50k/year

• Benefits– STRS & PERS no end in site– H&W ACA uncertainty causes higher increases

Average Total Comp Increase / EE

$3,909

$2,506

Average Total Comp Increase / EE

$6,450

$5,145

• General Fund – Unrestricted & Restricted

Description 2018/19 2019/20 2020/21Beginning Balance 798,502$ 1,188,058$ 1,147,752$ Revenue 26,713,196 28,113,425 30,164,634 Expenditures 26,138,641 28,068,730 29,981,331 Deficit/Surplus 574,555$ 44,695$ 183,303$

Transfer Out (185,000) (85,000) (85,000) End Balance 1,188,058$ 1,147,752$ 1,246,055$

RCF 50,000 50,000 50,000 Restricted 253,083 253,083 253,083

Projected Reserve 884,975$ 844,669$ 942,972$

Reserve % 3.4% 3.0% 3.1%

All Funds

• Developer Fees – Covers COPs & portable leases for awhile• High School Building Funds – Only expense project manager

FundBeginning Balance Revenue Expenditures

Interfund Transfer

EndingBalance

General Fund 803,624$ 26,713,196$ 26,138,641$ (185,000)$ 1,193,180$ VB Charter 28,510 1,064,109 1,071,302 - 21,317 Child Nutrition 140,257 556,789 457,891 239,155 Developer Fees 36,854 550,000 569,969 - 16,884 HS Building Fund 1,527,725 5,000 100,000 100,000 1,532,725 Child Care Fund 40,434 525,508 446,513 119,429 Self-Insurance 8,489 5,250 85,000 85,000 13,739 Total All Funds 2,585,894$ 29,419,851$ 28,869,316$ -$ 3,136,429$

All Funds – By Object

OperationalFunds Certificated Classified Benefits Total %

General Fd 11,467,796$ 3,511,228$ 6,612,935$ 21,591,959$ 82%Charter Fd 573,029 128,528 313,490 1,015,047 95%Food Services - 320,650 129,952 450,602 98%Enterprise Fd 3,400 244,671 107,071 355,142 80%Sub-Total 12,044,225$ 4,205,077$ 7,163,448$ 23,412,750$ 83%

Self-Insurance Fd - - 85,000 85,000 100%Grand-Total 12,044,225$ 4,205,077$ 7,248,448$ 23,497,750$ 81%

Operational Sp Ed TuitionFunds Supplies Services Capital Transfers

General Fd 507,958$ 3,161,590$ -$ 1,062,134$ Charter Fd 6,701 49,554 - - Food Services - 7,289 - - Enterprise Fd 13,875 77,496 - - Sub-Total 528,534$ 3,295,929$ -$ 1,062,134$

Capital Funds Debt ServiceCap Facilities Fd -$ 44,100$ -$ 525,869$ Capital Projects - 100,000 - - Self-Insurance Fd - - - - Grand-Total 528,534$ 3,440,029$ -$ 1,588,003$

569,969$ 100,000 85,000

29,054,316$

Salaries & Benefits

TotalExpenses

26,323,641$ 1,071,302

457,891 446,513

28,299,347$

General Fund & Vivian Banks

Salaries & Benefits

$22.6m…83%

Supplies$0.5m…2%

Services$2.4m…12%

Transfers$1.1m…4%

20

0

40

60

80100

120140

160

180

200

220

Minimum legallyrequired reserve

of 3% = $789,709

Unrestricted ending balance

$886,819 = 3.4%

X $10,000

Bonsall USD

Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted CombinedA Beginning Balance 448,607$ 349,895$ 798,502$ 934,974$ 253,083$ 1,188,058$ 894,669$ 253,083$ 1,147,752$

B Revenues 23,047,779$ 3,665,417$ 26,713,196$ 24,399,087$ 3,714,338$ 28,113,425$ 26,409,227$ 3,755,407$ 30,164,634$ C Expenditures 17,462,277 8,676,364 26,138,641 18,591,630 9,477,100 28,068,730 19,843,711 10,137,620 29,981,331D Surplus/Deficit Spending 5,585,502 (5,010,947) 574,555 5,807,457 (5,762,762) 44,695 6,565,516 (6,382,213) 183,303

E Interfd Transfers/Other Sources (5,099,135) 4,914,135 (185,000) (5,847,762) 5,762,762 (85,000) (6,467,213) 6,382,213 (85,000)

F Ending Balance w Reductions 934,974$ 253,083$ 1,188,058$ 894,669$ 253,083$ 1,147,752$ 992,972$ 253,083$ 1,246,055$

Revolving Cash 50,000$ -$ 50,000$ 50,000$ -$ 50,000$ 50,000$ -$ 50,000$ Restricted & EPA & Lottery 3,278 253,083 256,361 - 253,083 253,083 - 253,083 253,083 Reserve for Special Education - - - - - - - - - Reserve for Economic Uncertainties 881,697 - 881,697 844,669 - 844,669 942,972 - 942,972 Unassigned Amount - - - - - - - - -

G Total Reserves 0$ -$ 1,188,058$ 0$ -$ 1,147,752$ 0$ -$ 1,246,055$

Reserve Percentage 3.3% 3.0% 3.1%Includes Budget Cuts -$ -$

3% Required Reserve $789,709 $844,612 $901,990

$91,988 $57 $40,982

Bonsall Unified School District

Multi-Year Projections

Executive Summary2018-19 Budget

(Under)/Over Reserve Requirement

DESCRIPTION2018-19 2019-20 2020-21

Bonsall UnifiedSan Diego County

July 1 BudgetGeneral Fund

Unrestricted and RestrictedExpenditures by Object

37 76851 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-a (Rev 04/13/2018) Page 1 Printed: 6/25/2018 5:25 PM

2017-18 Estimated Actuals 2018-19 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 19,217,525.00 136,043.00 19,353,568.00 21,475,370.00 140,446.00 21,615,816.00 11.7%

2) Federal Revenue 8100-8299 452,271.00 1,686,964.00 2,139,235.00 450,000.00 1,227,892.00 1,677,892.00 -21.6%

3) Other State Revenue 8300-8599 777,499.00 1,274,586.00 2,052,085.00 862,874.22 1,150,822.00 2,013,696.22 -1.9%

4) Other Local Revenue 8600-8799 527,473.00 1,151,438.00 1,678,911.00 259,534.68 1,146,257.00 1,405,791.68 -16.3%

5) TOTAL, REVENUES 20,974,768.00 4,249,031.00 25,223,799.00 23,047,778.90 3,665,417.00 26,713,195.90 5.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 8,669,137.00 2,665,468.00 11,334,605.00 8,792,602.00 2,675,194.00 11,467,796.00 1.2%

2) Classified Salaries 2000-2999 2,291,281.00 1,126,743.59 3,418,024.59 2,290,635.00 1,220,593.00 3,511,228.00 2.7%

3) Employee Benefits 3000-3999 3,655,723.00 2,183,141.00 5,838,864.00 4,145,392.60 2,467,541.90 6,612,934.50 13.3%

4) Books and Supplies 4000-4999 517,980.00 734,982.00 1,252,962.00 305,550.09 202,408.00 507,958.09 -59.5%

5) Services and Other Operating Expenditures 5000-5999 2,132,817.00 1,132,189.00 3,265,006.00 1,802,764.00 1,358,826.00 3,161,590.00 -3.2%

6) Capital Outlay 6000-6999 7,450.00 0.00 7,450.00 0.00 0.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 197,048.00 564,197.00 761,245.00 197,048.00 680,086.00 877,134.00 15.2%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (103,686.00) 80,649.00 (23,037.00) (71,715.00) 71,715.00 0.00 -100.0%

9) TOTAL, EXPENDITURES 17,367,750.00 8,487,369.59 25,855,119.59 17,462,276.69 8,676,363.90 26,138,640.59 1.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,607,018.00 (4,238,338.59) (631,320.59) 5,585,502.21 (5,010,946.90) 574,555.31 -191.0%

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

b) Transfers Out 7600-7629 133,943.00 0.00 133,943.00 185,000.00 0.00 185,000.00 38.1%

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

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

3) Contributions 8980-8999 (4,191,151.00) 4,191,151.00 0.00 (4,914,135.00) 4,914,135.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (4,325,094.00) 4,191,151.00 (133,943.00) (5,099,135.00) 4,914,135.00 (185,000.00) 38.1%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (718,076.00) (47,187.59) (765,263.59) 486,367.21 (96,811.90) 389,555.31 -150.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,166,683.24 397,082.84 1,563,766.08 448,607.24 349,895.25 798,502.49 -48.9%

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

c) As of July 1 - Audited (F1a + F1b) 1,166,683.24 397,082.84 1,563,766.08 448,607.24 349,895.25 798,502.49 -48.9%

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

e) Adjusted Beginning Balance (F1c + F1d) 1,166,683.24 397,082.84 1,563,766.08 448,607.24 349,895.25 798,502.49 -48.9%

2) Ending Balance, June 30 (E + F1e) 448,607.24 349,895.25 798,502.49 934,974.45 253,083.35 1,188,057.80 48.8%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 50,000.00 0.00 50,000.00 New

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 349,895.59 349,895.59 0.00 253,084.59 253,084.59 -27.7%

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

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 881,697.00 0.00 881,697.00 New

Unassigned/Unappropriated Amount 9790 448,607.24 (0.34) 448,606.90 3,277.45 (1.24) 3,276.21 -99.3%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 0.00 0.00 0.00

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Cash Account 9130 0.00 0.00 0.00

d) with Fiscal Agent/Trustee 9135 0.00 0.00 0.00

e) Collections Awaiting Deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2) 0.00 0.00 0.00




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 8,227,724.00 0.00 8,227,724.00 8,676,888.00 0.00 8,676,888.00 5.5%

Education Protection Account State Aid - Current Year 8012 2,942,277.00 0.00 2,942,277.00 2,520,254.00 0.00 2,520,254.00 -14.3%

State Aid - Prior Years 8019 9,944.00 0.00 9,944.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 71,291.00 0.00 71,291.00 71,291.00 0.00 71,291.00 0.0%

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

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

County & District Taxes Secured Roll Taxes 8041 10,057,768.00 0.00 10,057,768.00 10,057,768.00 0.00 10,057,768.00 0.0%

Unsecured Roll Taxes 8042 311,606.00 0.00 311,606.00 311,606.00 0.00 311,606.00 0.0%

Prior Years' Taxes 8043 (2,108.00) 0.00 (2,108.00) (2,108.00) 0.00 (2,108.00) 0.0%

Supplemental Taxes 8044 344,675.00 0.00 344,675.00 344,675.00 0.00 344,675.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (95,073.00) 0.00 (95,073.00) (95,073.00) 0.00 (95,073.00) 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Other In-Lieu Taxes 8082 1,363.00 0.00 1,363.00 1,363.00 0.00 1,363.00 0.0%

Less: Non-LCFF (50%) Adjustment 8089 (682.00) 0.00 (682.00) (682.00) 0.00 (682.00) 0.0%

Subtotal, LCFF Sources 21,868,785.00 0.00 21,868,785.00 21,885,982.00 0.00 21,885,982.00 0.1% LCFF Transfers

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

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 (2,651,260.00) 0.00 (2,651,260.00) (410,612.00) 0.00 (410,612.00) -84.5%

Property Taxes Transfers 8097 0.00 136,043.00 136,043.00 0.00 140,446.00 140,446.00 3.2%

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

TOTAL, LCFF SOURCES 19,217,525.00 136,043.00 19,353,568.00 21,475,370.00 140,446.00 21,615,816.00 11.7%

FEDERAL REVENUE

Maintenance and Operations 8110 452,271.00 0.00 452,271.00 450,000.00 0.00 450,000.00 -0.5%

Special Education Entitlement 8181 0.00 459,136.00 459,136.00 0.00 457,015.00 457,015.00 -0.5%

Special Education Discretionary Grants 8182 0.00 126,602.00 126,602.00 0.00 102,233.00 102,233.00 -19.2%

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

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

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Title I, Part A, Basic 3010 8290 609,373.00 609,373.00 429,273.00 429,273.00 -29.6%

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

Title II, Part A, Educator Quality 4035 8290 75,881.00 75,881.00 70,233.00 70,233.00 -7.4%

Title III, Part A, Immigrant Education Program 4201 8290 9,736.00 9,736.00 3,657.00 3,657.00 -62.4%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Title III, Part A, English Learner

Program 4203 8290 41,003.00 41,003.00 38,436.00 38,436.00 -6.3%

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

Other NCLB / Every Student Succeeds Act

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

5510, 5630 8290 0.00 0.00 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 0.00 365,233.00 365,233.00 0.00 127,045.00 127,045.00 -65.2%

TOTAL, FEDERAL REVENUE 452,271.00 1,686,964.00 2,139,235.00 450,000.00 1,227,892.00 1,677,892.00 -21.6%

OTHER STATE REVENUE

Other State Apportionments

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

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

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

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

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

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

Mandated Costs Reimbursements 8550 406,097.00 0.00 406,097.00 490,201.22 0.00 490,201.22 20.7%

Lottery - Unrestricted and Instructional Materials 8560 363,721.00 128,241.00 491,962.00 372,673.00 122,523.00 495,196.00 0.7%

Tax Relief Subventions Restricted Levies - Other

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

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

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

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

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

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 0.00 0.00 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 119,739.00 119,739.00 0.00 0.00 -100.0%

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

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 7,681.00 1,026,606.00 1,034,287.00 0.00 1,028,299.00 1,028,299.00 -0.6%

TOTAL, OTHER STATE REVENUE 777,499.00 1,274,586.00 2,052,085.00 862,874.22 1,150,822.00 2,013,696.22 -1.9%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

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

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

Leases and Rentals 8650 10,000.00 0.00 10,000.00 10,000.00 0.00 10,000.00 0.0%

Interest 8660 38,125.00 0.00 38,125.00 38,125.18 0.00 38,125.18 0.0%

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

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

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

Transportation Fees From Individuals 8675 73,000.00 0.00 73,000.00 75,000.00 0.00 75,000.00 2.7%

Interagency Services 8677 63,828.00 186,057.00 249,885.00 0.00 57,822.00 57,822.00 -76.9%

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

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

Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 681.00 0.00 681.00 681.50 0.00 681.50 0.1%

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

All Other Local Revenue 8699 341,839.00 10,500.00 352,339.00 135,728.00 0.00 135,728.00 -61.5%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From County Offices 6500 8792 954,881.00 954,881.00 1,088,435.00 1,088,435.00 14.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 527,473.00 1,151,438.00 1,678,911.00 259,534.68 1,146,257.00 1,405,791.68 -16.3%

TOTAL, REVENUES 20,974,768.00 4,249,031.00 25,223,799.00 23,047,778.90 3,665,417.00 26,713,195.90 5.9%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 7,370,219.00 1,820,971.00 9,191,190.00 7,584,115.00 1,749,236.00 9,333,351.00 1.5%

Certificated Pupil Support Salaries 1200 114,347.00 718,641.00 832,988.00 157,730.00 752,600.00 910,330.00 9.3%

Certificated Supervisors' and Administrators' Salaries 1300 1,159,898.00 54,425.00 1,214,323.00 1,024,499.00 170,758.00 1,195,257.00 -1.6%

Other Certificated Salaries 1900 24,673.00 71,431.00 96,104.00 26,258.00 2,600.00 28,858.00 -70.0%

TOTAL, CERTIFICATED SALARIES 8,669,137.00 2,665,468.00 11,334,605.00 8,792,602.00 2,675,194.00 11,467,796.00 1.2%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 132,467.00 1,024,627.59 1,157,094.59 122,568.00 1,067,518.00 1,190,086.00 2.9%

Classified Support Salaries 2200 936,991.00 86,906.00 1,023,897.00 894,815.00 94,943.00 989,758.00 -3.3%

Classified Supervisors' and Administrators' Salaries 2300 493,983.00 0.00 493,983.00 492,398.00 0.00 492,398.00 -0.3%

Clerical, Technical and Office Salaries 2400 660,841.00 15,210.00 676,051.00 718,562.00 58,132.00 776,694.00 14.9%

Other Classified Salaries 2900 66,999.00 0.00 66,999.00 62,292.00 0.00 62,292.00 -7.0%

TOTAL, CLASSIFIED SALARIES 2,291,281.00 1,126,743.59 3,418,024.59 2,290,635.00 1,220,593.00 3,511,228.00 2.7%

EMPLOYEE BENEFITS

STRS 3101-3102 1,219,681.00 1,230,086.00 2,449,767.00 1,431,166.62 1,300,276.41 2,731,443.03 11.5%

PERS 3201-3202 324,523.00 161,139.00 485,662.00 406,536.54 221,000.00 627,536.54 29.2%

OASDI/Medicare/Alternative 3301-3302 294,912.00 123,747.00 418,659.00 305,772.71 134,648.93 440,421.64 5.2%

Health and Welfare Benefits 3401-3402 1,517,635.00 556,666.00 2,074,301.00 1,656,585.00 691,245.00 2,347,830.00 13.2%

Unemployment Insurance 3501-3502 5,437.00 1,926.00 7,363.00 5,528.63 1,935.65 7,464.28 1.4%

Workers' Compensation 3601-3602 253,438.00 85,896.00 339,334.00 307,764.79 107,402.91 415,167.70 22.3%

OPEB, Allocated 3701-3702 18,335.00 5,156.00 23,491.00 32,038.31 11,033.00 43,071.31 83.4%

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

Other Employee Benefits 3901-3902 21,762.00 18,525.00 40,287.00 0.00 0.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 3,655,723.00 2,183,141.00 5,838,864.00 4,145,392.60 2,467,541.90 6,612,934.50 13.3%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 1,995.00 22,555.00 24,550.00 1,500.00 18,192.00 19,692.00 -19.8%

Books and Other Reference Materials 4200 8,313.00 1,036.00 9,349.00 1,955.00 150.00 2,105.00 -77.5%

Materials and Supplies 4300 456,232.00 662,398.00 1,118,630.00 292,925.09 170,322.00 463,247.09 -58.6%

Noncapitalized Equipment 4400 51,440.00 48,993.00 100,433.00 9,170.00 13,744.00 22,914.00 -77.2%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 517,980.00 734,982.00 1,252,962.00 305,550.09 202,408.00 507,958.09 -59.5%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 150,406.00 150,406.00 0.00 481,559.00 481,559.00 220.2%

Travel and Conferences 5200 30,959.00 26,467.00 57,426.00 7,029.00 86,688.00 93,717.00 63.2%

Dues and Memberships 5300 19,103.00 2,007.00 21,110.00 11,695.00 0.00 11,695.00 -44.6%

Insurance 5400 - 5450 132,000.00 0.00 132,000.00 132,000.00 0.00 132,000.00 0.0%

Operations and Housekeeping Services 5500 755,222.00 0.00 755,222.00 919,000.00 0.00 919,000.00 21.7%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 177,194.00 203,237.00 380,431.00 127,329.00 506,148.00 633,477.00 66.5%

Transfers of Direct Costs 5710 (21,990.00) 21,990.00 0.00 (14,700.00) 14,700.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (28,058.00) 4,280.00 (23,778.00) (59,496.00) 0.00 (59,496.00) 150.2%

Professional/Consulting Services and Operating Expenditures 5800 996,795.00 721,979.00 1,718,774.00 560,527.00 269,731.00 830,258.00 -51.7%

Communications 5900 71,592.00 1,823.00 73,415.00 119,380.00 0.00 119,380.00 62.6%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,132,817.00 1,132,189.00 3,265,006.00 1,802,764.00 1,358,826.00 3,161,590.00 -3.2%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment Replacement 6500 7,450.00 0.00 7,450.00 0.00 0.00 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 7,450.00 0.00 7,450.00 0.00 0.00 0.00 -100.0%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

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

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 299,448.00 299,448.00 0.00 189,000.00 189,000.00 -36.9%

Payments to County Offices 7142 0.00 264,749.00 264,749.00 0.00 491,086.00 491,086.00 85.5%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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

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

Debt Service Debt Service - Interest 7438 31,455.00 0.00 31,455.00 29,385.00 0.00 29,385.00 -6.6%

Other Debt Service - Principal 7439 165,593.00 0.00 165,593.00 167,663.00 0.00 167,663.00 1.3%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 197,048.00 564,197.00 761,245.00 197,048.00 680,086.00 877,134.00 15.2%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (80,649.00) 80,649.00 0.00 (71,715.00) 71,715.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (23,037.00) 0.00 (23,037.00) 0.00 0.00 0.00 -100.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (103,686.00) 80,649.00 (23,037.00) (71,715.00) 71,715.00 0.00 -100.0%

TOTAL, EXPENDITURES 17,367,750.00 8,487,369.59 25,855,119.59 17,462,276.69 8,676,363.90 26,138,640.59 1.1%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

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

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

INTERFUND TRANSFERS OUT

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

To: Special Reserve Fund 7612 128,491.00 0.00 128,491.00 100,000.00 0.00 100,000.00 -22.2%

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

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

Other Authorized Interfund Transfers Out 7619 5,452.00 0.00 5,452.00 85,000.00 0.00 85,000.00 1459.1%

(b) TOTAL, INTERFUND TRANSFERS OUT 133,943.00 0.00 133,943.00 185,000.00 0.00 185,000.00 38.1%

OTHER SOURCES/USES

SOURCES

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

Proceeds

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

Other Sources

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

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

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

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

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (4,191,151.00) 4,191,151.00 0.00 (4,914,135.00) 4,914,135.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (4,191,151.00) 4,191,151.00 0.00 (4,914,135.00) 4,914,135.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (4,325,094.00) 4,191,151.00 (133,943.00) (5,099,135.00) 4,914,135.00 (185,000.00) 38.1%


July 1 BudgetCharter Schools Special Revenue Fund

Expenditures by Object37 76851 0000000

Form 09

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-b (Rev 04/10/2018) Page 1 Printed: 6/25/2018 5:26 PM

Description Resource Codes Object Codes2017-18

Estimated Actuals2018-19Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 829,863.00 888,598.00 7.1%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 83,981.00 84,982.00 1.2%

4) Other Local Revenue 8600-8799 93,829.00 90,528.56 -3.5%

5) TOTAL, REVENUES 1,007,673.00 1,064,108.56 5.6%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 538,120.00 573,029.00 6.5%

2) Classified Salaries 2000-2999 118,738.00 128,528.00 8.2%

3) Employee Benefits 3000-3999 279,450.00 313,490.00 12.2%

4) Books and Supplies 4000-4999 15,571.00 6,701.00 -57.0%

5) Services and Other Operating Expenditures 5000-5999 51,810.00 49,554.00 -4.4%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

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

9) TOTAL, EXPENDITURES 1,003,689.00 1,071,302.00 6.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,984.00 (7,193.44) -280.6%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 5,452.00 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 5,452.00 0.00 -100.0%




Form 09




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 9,436.00 (7,193.44) -176.2%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 19,080.37 28,516.37 49.5%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 19,080.37 28,516.37 49.5%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 19,080.37 28,516.37 49.5%

2) Ending Balance, June 30 (E + F1e) 28,516.37 21,322.93 -25.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 17,816.10 18,876.10 5.9%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 0.00 0.00 0.0%

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

Unassigned/Unappropriated Amount 9790 10,700.27 2,446.83 -77.1%




Form 09




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 0.00

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

b) in Banks 9120 0.00

c) in Revolving Cash Account 9130 0.00

d) with Fiscal Agent/Trustee 9135 0.00

e) Collections Awaiting Deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640 0.00

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2) 0.00




Form 09




PercentDifference

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 384,052.00 388,654.00 1.2%

Education Protection Account State Aid - Current Year 8012 117,330.00 89,332.00 -23.9%

State Aid - Prior Years 8019 716.00 0.00 -100.0%

LCFF Transfers

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

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 327,765.00 410,612.00 25.3%

Property Taxes Transfers 8097 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 829,863.00 888,598.00 7.1%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.0%

Special Education Discretionary Grants 8182 0.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

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

Title II, Part A, Educator Quality 4035 8290 0.00 0.00 0.0%

Title III, Part A, Immigrant Education Program 4201 8290 0.00 0.00 0.0%

Title III, Part A, English Learner Program 4203 8290 0.00 0.00 0.0%

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

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3150, 3155, 3180,3181, 3185, 4124,

4126, 4127, 5510, 5630 8290 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%




Form 09




PercentDifference

OTHER STATE REVENUE

Other State Apportionments

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

Prior Years 6500 8319 0.00 0.00 0.0%

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

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

Child Nutrition Programs 8520 0.00 0.00 0.0%

Mandated Costs Reimbursements 8550 16,605.00 17,941.00 8.0%

Lottery - Unrestricted and Instructional Materials 8560 20,146.00 19,811.00 -1.7%

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

Charter School Facility Grant 6030 8590 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6690, 6695 8590 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

Career Technical Education Incentive

Grant Program 6387 8590 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.0%

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

All Other State Revenue All Other 8590 47,230.00 47,230.00 0.0%

TOTAL, OTHER STATE REVENUE 83,981.00 84,982.00 1.2%




Form 09




PercentDifference

OTHER LOCAL REVENUE

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 529.00 528.56 -0.1%

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

Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%

Transportation Fees From Individuals 8675 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

All Other Local Revenue 8699 93,300.00 90,000.00 -3.5%

Tuition 8710 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.0%

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

From County Offices 6500 8792 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.0%

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

From County Offices All Other 8792 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 93,829.00 90,528.56 -3.5%

TOTAL, REVENUES 1,007,673.00 1,064,108.56 5.6%




Form 09




PercentDifference


Certificated Teachers' Salaries 1100 428,939.00 466,147.00 8.7%

Certificated Pupil Support Salaries 1200 2,174.00 0.00 -100.0%

Certificated Supervisors' and Administrators' Salaries 1300 107,007.00 106,882.00 -0.1%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 538,120.00 573,029.00 6.5%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 135.00 0.00 -100.0%

Classified Support Salaries 2200 58,676.00 52,581.00 -10.4%

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

Clerical, Technical and Office Salaries 2400 56,052.00 58,124.00 3.7%

Other Classified Salaries 2900 3,875.00 17,823.00 359.9%

TOTAL, CLASSIFIED SALARIES 118,738.00 128,528.00 8.2%

EMPLOYEE BENEFITS

STRS 3101-3102 124,807.00 140,519.00 12.6%

PERS 3201-3202 18,070.00 22,762.00 26.0%

OASDI/Medicare/Alternative 3301-3302 17,638.00 18,421.00 4.4%

Health and Welfare Benefits 3401-3402 98,810.00 109,927.00 11.3%

Unemployment Insurance 3501-3502 339.00 350.00 3.2%

Workers' Compensation 3601-3602 12,825.00 19,438.00 51.6%

OPEB, Allocated 3701-3702 275.00 2,073.00 653.8%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 6,686.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 279,450.00 313,490.00 12.2%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 125.00 New

Materials and Supplies 4300 15,571.00 6,576.00 -57.8%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 15,571.00 6,701.00 -57.0%




Form 09




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 24,621.00 29,352.00 19.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 12,575.00 13,700.00 8.9%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 14,414.00 6,277.00 -56.5%

Communications 5900 200.00 225.00 12.5%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 51,810.00 49,554.00 -4.4%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

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

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%




Form 09




PercentDifference


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

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out

All Other Transfers 7281-7283 0.00 0.00 0.0%

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

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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


Transfers of Indirect Costs 7310 0.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0%

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

TOTAL, EXPENDITURES 1,003,689.00 1,071,302.00 6.7%




Form 09




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 5,452.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 5,452.00 0.00 -100.0%


Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Other Sources

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

Long-Term Debt Proceeds

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

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

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 5,452.00 0.00 -100.0%


July 1 BudgetCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 430,478.00 367,884.00 -14.5%

3) Other State Revenue 8300-8599 32,667.00 27,484.00 -15.9%


5) TOTAL, REVENUES 653,449.00 556,789.00 -14.8%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 340,587.00 320,650.00 -5.9%

3) Employee Benefits 3000-3999 156,537.00 129,952.06 -17.0%

4) Books and Supplies 4000-4999 254,000.00 0.00 -100.0%


6) Capital Outlay 6000-6999 14,000.00 0.00 -100.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 23,037.00 0.00 -100.0%

9) TOTAL, EXPENDITURES 814,501.00 457,891.06 -43.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (161,052.00) 98,897.94 -161.4%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (161,052.00) 98,897.94 -161.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 301,309.06 140,257.06 -53.5%


c) As of July 1 - Audited (F1a + F1b) 301,309.06 140,257.06 -53.5%


e) Adjusted Beginning Balance (F1c + F1d) 301,309.06 140,257.06 -53.5%

2) Ending Balance, June 30 (E + F1e) 140,257.06 239,155.00 70.5% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 63,520.77 135,394.71 113.2%





Unassigned/Unappropriated Amount 9790 76,736.29 103,760.29 35.2%




Form 13




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640






K. FUND EQUITY





Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 424,086.00 367,884.00 -13.3%

Donated Food Commodities 8221 6,392.00 0.00 -100.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 430,478.00 367,884.00 -14.5%

OTHER STATE REVENUE

Child Nutrition Programs 8520 32,667.00 27,484.00 -15.9%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 32,667.00 27,484.00 -15.9%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 188,150.00 159,921.00 -15.0%


Interest 8660 2,154.00 1,500.00 -30.4%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%


TOTAL, REVENUES 653,449.00 556,789.00 -14.8%




Form 13




PercentDifference


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


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 75,560.00 83,719.00 10.8%

Clerical, Technical and Office Salaries 2400 13,508.00 0.00 -100.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 340,587.00 320,650.00 -5.9%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 52,655.00 57,917.04 10.0%

OASDI/Medicare/Alternative 3301-3302 25,914.00 24,534.61 -5.3%

Health and Welfare Benefits 3401-3402 54,864.00 37,467.00 -31.7%

Unemployment Insurance 3501-3502 170.00 157.37 -7.4%

Workers' Compensation 3601-3602 9,374.00 8,915.82 -4.9%

OPEB, Allocated 3701-3702 960.00 960.22 0.0%



TOTAL, EMPLOYEE BENEFITS 156,537.00 129,952.06 -17.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 25,750.00 0.00 -100.0%

Noncapitalized Equipment 4400 3,250.00 0.00 -100.0%

Food 4700 225,000.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 254,000.00 0.00 -100.0%




Form 13




PercentDifference



Travel and Conferences 5200 1,300.00 0.00 -100.0%

Dues and Memberships 5300 500.00 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 2,000.00 0.00 -100.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 17,200.00 0.00 -100.0%


Transfers of Direct Costs - Interfund 5750 (5,970.00) 0.00 -100.0%


Communications 5900 600.00 0.00 -100.0%


CAPITAL OUTLAY


Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 14,000.00 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 14,000.00 0.00 -100.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 23,037.00 0.00 -100.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 23,037.00 0.00 -100.0%

TOTAL, EXPENDITURES 814,501.00 457,891.06 -43.8%




Form 13




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8916 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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




OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




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


July 1 BudgetCapital Facilities FundExpenditures by Object

37 76851 0000000Form 25

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-d (Rev 03/27/2018) Page 1 Printed: 6/25/2018 5:27 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

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


5) TOTAL, REVENUES 552,608.00 549,999.76 -0.5%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

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


6) Capital Outlay 6000-6999 267,434.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 527,469.00 525,869.00 -0.3%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (289,695.00) (19,969.24) -93.1%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




37 76851 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (289,695.00) (19,969.24) -93.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 326,548.59 36,853.59 -88.7%




e) Adjusted Beginning Balance (F1c + F1d) 326,548.59 36,853.59 -88.7%

2) Ending Balance, June 30 (E + F1e) 36,853.59 16,884.35 -54.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 36,853.59 16,884.35 -54.2%





Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%



37 76851 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY




37 76851 0000000Form 25




PercentDifference

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.0%

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

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.0%

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

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


Interest 8660 2,608.00 1,000.00 -61.7%


Fees and Contracts

Mitigation/Developer Fees 8681 550,000.00 548,999.76 -0.2%

Other Local Revenue




TOTAL, REVENUES 552,608.00 549,999.76 -0.5%



37 76851 0000000Form 25




PercentDifference




CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES



Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%



37 76851 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%




Professional/Consulting Services and Operating Expenditures 5800 3,300.00 0.00 -100.0%

Communications 5900 0.00 0.00 0.0%


CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 33,154.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 234,280.00 0.00 -100.0%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%



Other Transfers Out


Debt Service

Debt Service - Interest 7438 297,469.00 290,869.00 -2.2%

Other Debt Service - Principal 7439 230,000.00 235,000.00 2.2%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 527,469.00 525,869.00 -0.3%




37 76851 0000000Form 25




PercentDifference

INTERFUND TRANSFERS





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



OTHER SOURCES/USES

SOURCES

Proceeds

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

Other Sources



Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 19,524.00 5,000.00 -74.4%

B. EXPENDITURES



3) Employee Benefits 3000-3999 0.00 0.00 0.0%



6) Capital Outlay 6000-6999 128,491.00 0.00 -100.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (308,607.00) (95,000.00) -69.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 178,491.00 100,000.00 -44.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 178,491.00 100,000.00 -44.0%




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (130,116.00) 5,000.00 -103.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,657,841.17 1,527,725.17 -7.8%


c) As of July 1 - Audited (F1a + F1b) 1,657,841.17 1,527,725.17 -7.8%


e) Adjusted Beginning Balance (F1c + F1d) 1,657,841.17 1,527,725.17 -7.8%

2) Ending Balance, June 30 (E + F1e) 1,527,725.17 1,532,725.17 0.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%





Unassigned/Unappropriated Amount 9790 1,527,725.17 1,532,725.17 0.3%




Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

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

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue

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



Interest 8660 19,524.00 5,000.00 -74.4%


Other Local Revenue




TOTAL, REVENUES 19,524.00 5,000.00 -74.4%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


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






CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%


Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 128,491.00 0.00 -100.0%



Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 128,491.00 100,000.00 -22.2%

Other Authorized Interfund Transfers In 8919 50,000.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 178,491.00 100,000.00 -44.0%


To: General Fund/CSSF 7612 0.00 0.00 0.0%

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






Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

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

Other Sources



Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 178,491.00 100,000.00 -44.0%


July 1 BudgetOther Enterprise FundExpenses by Object

37 76851 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-e (Rev 03/27/2018) Page 1 Printed: 6/25/2018 5:28 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 1,288.00 1,288.00 0.0%

4) Other Local Revenue 8600-8799 354,648.00 524,220.19 47.8%

5) TOTAL, REVENUES 355,936.00 525,508.19 47.6%

B. EXPENSES

1) Certificated Salaries 1000-1999 4,440.00 3,400.00 -23.4%

2) Classified Salaries 2000-2999 184,465.00 244,671.00 32.6%

3) Employee Benefits 3000-3999 74,653.00 107,071.38 43.4%

4) Books and Supplies 4000-4999 11,012.00 13,875.00 26.0%

5) Services and Other Operating Expenses 5000-5999 44,923.00 77,496.00 72.5%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 319,493.00 446,513.38 39.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 36,443.00 78,994.81 116.8%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%




37 76851 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 36,443.00 78,994.81 116.8%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 3,991.24 40,434.24 913.1%


c) As of July 1 - Audited (F1a + F1b) 3,991.24 40,434.24 913.1%


e) Adjusted Beginning Net Position (F1c + F1d) 3,991.24 40,434.24 913.1%

2) Ending Net Position, June 30 (E + F1e) 40,434.24 119,429.05 195.4% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 40,434.24 119,429.05 195.4%



37 76851 0000000Form 63




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







37 76851 0000000Form 63




PercentDifference

I. LIABILITIES






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

b) Total/Net OPEB Liability 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00



37 76851 0000000Form 63




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 1,288.00 1,288.00 0.0%


TOTAL, OTHER STATE REVENUE 1,288.00 1,288.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 505.00 250.00 -50.5%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 354,143.00 523,970.19 48.0%

TOTAL, OTHER LOCAL REVENUE 354,648.00 524,220.19 47.8%

TOTAL, REVENUES 355,936.00 525,508.19 47.6%



37 76851 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 4,440.00 3,400.00 -23.4%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%



TOTAL, CERTIFICATED SALARIES 4,440.00 3,400.00 -23.4%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%


Classified Supervisors' and Administrators' Salaries 2300 50,507.00 98,037.00 94.1%


Other Classified Salaries 2900 113,008.00 134,656.00 19.2%

TOTAL, CLASSIFIED SALARIES 184,465.00 244,671.00 32.6%

EMPLOYEE BENEFITS

STRS 3101-3102 1,608.00 1,840.84 14.5%

PERS 3201-3202 22,327.00 38,107.32 70.7%

OASDI/Medicare/Alternative 3301-3302 13,866.00 17,471.50 26.0%

Health and Welfare Benefits 3401-3402 30,057.00 43,124.10 43.5%


Workers' Compensation 3601-3602 4,065.00 5,915.21 45.5%

OPEB, Allocated 3701-3702 238.00 497.09 108.9%



TOTAL, EMPLOYEE BENEFITS 74,653.00 107,071.38 43.4%

BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 512.00 500.00 -2.3%

Materials and Supplies 4300 10,000.00 12,875.00 28.8%


Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 11,012.00 13,875.00 26.0%



37 76851 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 29,748.00 59,496.00 100.0%

Professional/Consulting Services and Operating Expenditures 5800 375.00 2,300.00 513.3%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 44,923.00 77,496.00 72.5%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 319,493.00 446,513.38 39.8%



37 76851 0000000Form 63




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 BudgetSelf-Insurance FundExpenses by Object

37 76851 0000000Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 6,253.00 5,250.00 -16.0%

B. EXPENSES



3) Employee Benefits 3000-3999 91,573.00 85,000.00 -7.2%


5) Services and Other Operating Expenses 5000-5999 4,000.00 0.00 -100.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 95,573.00 85,000.00 -11.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (89,320.00) (79,750.00) -10.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 85,000.00 New

b) Transfers Out 7600-7629 50,000.00 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (50,000.00) 85,000.00 -270.0%



37 76851 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (139,320.00) 5,250.00 -103.8%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 147,809.09 8,489.09 -94.3%




e) Adjusted Beginning Net Position (F1c + F1d) 147,809.09 8,489.09 -94.3%

2) Ending Net Position, June 30 (E + F1e) 8,489.09 13,739.09 61.8% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 8,489.09 13,739.09 61.8%



37 76851 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







37 76851 0000000Form 67




PercentDifference

I. LIABILITIES






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

b) Total/Net OPEB Liability 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00



37 76851 0000000Form 67




PercentDifference

OTHER STATE REVENUE

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



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 1,053.00 50.00 -95.3%


Fees and Contracts

In-District Premiums/ Contributions 8674 0.00 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 5,200.00 5,200.00 0.0%



TOTAL, REVENUES 6,253.00 5,250.00 -16.0%



37 76851 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%



CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 91,573.00 85,000.00 -7.2%



TOTAL, EMPLOYEE BENEFITS 91,573.00 85,000.00 -7.2%

BOOKS AND SUPPLIES







37 76851 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 4,000.00 0.00 -100.0%


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


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 4,000.00 0.00 -100.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 95,573.00 85,000.00 -11.1%



37 76851 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 85,000.00 New

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 85,000.00 New


Other Authorized Interfund Transfers Out 7619 50,000.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 50,000.00 0.00 -100.0%

OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (50,000.00) 85,000.00 -270.0%


July 1 Budget2017-18 Estimated Actuals

Program by Resource ReportExpenditures by Object - Summary

37 76851 0000000Report PGM

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: pgm (Rev 03/03/2017) Page 1 Printed: 7/2/2018 10:54 AM

Expenditures through: For Fund(s), Resource(s), and Project Year(s):

01 1400 0 Education Protection Account

Description Object Codes AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Adjusted Beginning Fund Balance 9791-9795 758.85 LCFF Sources 8010-8099 2,960,323.00 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 2,961,081.85EXPENDITURES AND OTHER FINANCING USES Certificated Salaries 1000-1999 2,040,762.00 Classified Salaries 2000-2999 138,942.00 Employee Benefits 3000-3999 715,443.00 Books and Supplies 4000-4999 0.00 Services and Other Operating Expenditures 5000-5999,

except 5100-5199 0.00 Subagreements for Services 5100-5199 0.00 Capital Outlay 6000-6999 0.00 Other Outgo (Excluding 7000-7299, Indirect Costs) 7400-7499 0.00 Indirect Costs 7310,7350 0.00 Other Financing Uses 7600-7999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 2,895,147.00BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 65,934.85INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES

Eligible Expenditures (Objects 1000-5999 except objects 5100-5199) 2,895,147.00 Indirect Costs (Objects 7310 and 7350) 0.00 Indirect Costs divided by Eligible Expenditures 0.00%



Program by Resource ReportExpenditures by Object - Detail

37 76851 0000000Report PGM




Description Object Codes AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Adjusted Beginning Fund Balance 9791-9795 758.85 LCFF Sources 8010-8099 2,960,323.00 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 2,961,081.85EXPENDITURES AND OTHER FINANCING USES Certificated Salaries 1000-1999 2,040,762.00 Classified Salaries 2000-2999 138,942.00 Employee Benefits 3000-3999 715,443.00 Books and Supplies 4000-4999 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Subagreements for Services 5100-5199 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Travel and Conferences 5200-5299 0.00 Services and Other Operating Expenditures (Excluding objects 5200-5299 and 5800-5999) 5300-5799 0.00 Professional/Consulting Services & Operating Expenditures 5800-5899 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Communications 5900-5999 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Capital Outlay 6000-6999 0.00 Other Outgo (Excluding 7000-7299, Indirect Costs) 7400-7499 0.00 Indirect Costs 7310,7350 0.00 Other Financing Uses 7600-7999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 2,895,147.00BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 65,934.85INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES




Program by Resource ReportExpenditures by Function - Summary

37 76851 0000000Report PGM

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: pgm (Rev 03//03/2017) Page 1 Printed: 7/2/2018 10:54 AM



Description AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Object Codes Adjusted Beginning Fund Balance 9791-9795 758.85 LCFF Sources 8010-8099 2,960,323.00 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 2,961,081.85EXPENDITURES AND OTHER FINANCING USES Function Codes(Objects 1000-7999) Instruction 1000-1999 2,677,972.00 Instruction-Related Services 2000-2999 0.00 Pupil Services 3000-3999 0.00 Ancillary Services 4000-4999 0.00 Community Services 5000-5999 0.00 Enterprise 6000-6999 0.00 General Administration 7000-7999 0.00 Plant Services 8000-8999 217,175.00 Other Outgo 9000-9999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 2,895,147.00BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 65,934.85INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES




Program by Resource ReportExpenditures by Function - Detail

37 76851 0000000Report PGM




Description AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Object Codes Adjusted Beginning Fund Balance 9791-9795 758.85 LCFF Sources 8010-8099 2,960,323.00 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 2,961,081.85EXPENDITURES AND OTHER FINANCING USES Function Codes(Objects 1000-7999) Instruction 1000-1999 2,677,972.00 Instruction-Related Services Instructional Supervision and Administration 2100-2150 0.00 AU of a Multidistrict SELPA 2200 0.00 Instructional Library, Media, and Technology 2420 0.00 Other Instructional Resources 2490-2495 0.00 School Administration 2700 0.00 Pupil Services Guidance and Counseling Services 3110 0.00 Psychological Services 3120 0.00 Attendance and Social Work Services 3130 0.00 Health Services 3140 0.00 Speech Pathology and Audiology Services 3150 0.00 Pupil Testing Services 3160 0.00 Pupil Transportation 3600 0.00 Food Services 3700 0.00 Other Pupil Services 3900 0.00 Ancillary Services 4000-4999 0.00 Community Services 5000-5999 0.00 Enterprise 6000-6999 0.00 General Administration 7000-7999 0.00 Plant Services 8000-8999 217,175.00 Other Outgo 9000-9999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 2,895,147.00BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 65,934.85INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES




Program by Resource ReportExpenditures by Object - Summary

37 76851 0000000Report PGM




Description Object Codes AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Adjusted Beginning Fund Balance 9791-9795 0.00 LCFF Sources 8010-8099 118,046.00 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 118,046.00EXPENDITURES AND OTHER FINANCING USES Certificated Salaries 1000-1999 70,627.00 Classified Salaries 2000-2999 13,729.00 Employee Benefits 3000-3999 33,690.00 Books and Supplies 4000-4999 0.00 Services and Other Operating Expenditures 5000-5999,

except 5100-5199 0.00 Subagreements for Services 5100-5199 0.00 Capital Outlay 6000-6999 0.00 Other Outgo (Excluding 7000-7299, Indirect Costs) 7400-7499 0.00 Indirect Costs 7310,7350 0.00 Other Financing Uses 7600-7999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 118,046.00BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 0.00INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES

Eligible Expenditures (Objects 1000-5999 except objects 5100-5199) 118,046.00 Indirect Costs (Objects 7310 and 7350) 0.00 Indirect Costs divided by Eligible Expenditures 0.00%



Program by Resource ReportExpenditures by Object - Detail

37 76851 0000000Report PGM




Description Object Codes AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Adjusted Beginning Fund Balance 9791-9795 0.00 LCFF Sources 8010-8099 118,046.00 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 118,046.00EXPENDITURES AND OTHER FINANCING USES Certificated Salaries 1000-1999 70,627.00 Classified Salaries 2000-2999 13,729.00 Employee Benefits 3000-3999 33,690.00 Books and Supplies 4000-4999 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Subagreements for Services 5100-5199 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Travel and Conferences 5200-5299 0.00 Services and Other Operating Expenditures (Excluding objects 5200-5299 and 5800-5999) 5300-5799 0.00 Professional/Consulting Services & Operating Expenditures 5800-5899 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Communications 5900-5999 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Capital Outlay 6000-6999 0.00 Other Outgo (Excluding 7000-7299, Indirect Costs) 7400-7499 0.00 Indirect Costs 7310,7350 0.00 Other Financing Uses 7600-7999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 118,046.00BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 0.00INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES




Program by Resource ReportExpenditures by Function - Summary

37 76851 0000000Report PGM

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: pgm (Rev 03//03/2017) Page 1 Printed: 7/2/2018 10:55 AM



Description AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Object Codes Adjusted Beginning Fund Balance 9791-9795 0.00 LCFF Sources 8010-8099 118,046.00 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 118,046.00EXPENDITURES AND OTHER FINANCING USES Function Codes(Objects 1000-7999) Instruction 1000-1999 98,761.00 Instruction-Related Services 2000-2999 6,699.00 Pupil Services 3000-3999 0.00 Ancillary Services 4000-4999 0.00 Community Services 5000-5999 0.00 Enterprise 6000-6999 0.00 General Administration 7000-7999 0.00 Plant Services 8000-8999 12,586.00 Other Outgo 9000-9999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 118,046.00BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 0.00INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES




Program by Resource ReportExpenditures by Function - Detail

37 76851 0000000Report PGM




Description AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Object Codes Adjusted Beginning Fund Balance 9791-9795 0.00 LCFF Sources 8010-8099 118,046.00 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 118,046.00EXPENDITURES AND OTHER FINANCING USES Function Codes(Objects 1000-7999) Instruction 1000-1999 98,761.00 Instruction-Related Services Instructional Supervision and Administration 2100-2150 0.00 AU of a Multidistrict SELPA 2200 0.00 Instructional Library, Media, and Technology 2420 6,699.00 Other Instructional Resources 2490-2495 0.00 School Administration 2700 0.00 Pupil Services Guidance and Counseling Services 3110 0.00 Psychological Services 3120 0.00 Attendance and Social Work Services 3130 0.00 Health Services 3140 0.00 Speech Pathology and Audiology Services 3150 0.00 Pupil Testing Services 3160 0.00 Pupil Transportation 3600 0.00 Food Services 3700 0.00 Other Pupil Services 3900 0.00 Ancillary Services 4000-4999 0.00 Community Services 5000-5999 0.00 Enterprise 6000-6999 0.00 General Administration 7000-7999 0.00 Plant Services 8000-8999 12,586.00 Other Outgo 9000-9999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 118,046.00BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 0.00INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES




Multiyear ProjectionsUnrestricted/Restricted

37 76851 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: myp (Rev 03/09/2016) Page 1 Printed: 7/3/2018 3:03 PM

DescriptionObjectCodes

2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 21,615,816.00 8.08% 23,363,176.00 8.49% 25,346,619.00 2. Federal Revenues 8100-8299 1,677,892.00 0.00% 1,677,892.00 0.00% 1,677,892.00 3. Other State Revenues 8300-8599 2,013,696.22 -18.63% 1,638,592.00 4.14% 1,706,358.00 4. Other Local Revenues 8600-8799 1,405,791.68 1.99% 1,433,765.00 0.00% 1,433,765.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 26,713,195.90 5.24% 28,113,425.00 7.30% 30,164,634.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 11,467,796.00 12,250,590.00

b. Step & Column Adjustment 239,528.00 255,404.00

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 543,266.00 608,381.00

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 11,467,796.00 6.83% 12,250,590.00 7.05% 13,114,375.00

2. Classified Salaries

a. Base Salaries 3,511,228.00 3,710,416.00


c. Cost-of-Living Adjustment 0.00 0.00


e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 3,511,228.00 5.67% 3,710,416.00 5.60% 3,918,019.00

3. Employee Benefits 3000-3999 6,612,934.50 13.87% 7,529,929.00 10.66% 8,332,784.00

4. Books and Supplies 4000-4999 507,958.09 6.50% 540,975.00 7.09% 579,334.00

5. Services and Other Operating Expenditures 5000-5999 3,161,590.00 -0.06% 3,159,686.00 0.00% 3,159,686.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 877,134.00 0.00% 877,134.00 0.00% 877,134.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.00 9. Other Financing Uses a. Transfers Out 7600-7629 185,000.00 -54.05% 85,000.00 0.00% 85,000.00

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

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 26,323,640.59 6.95% 28,153,730.00 6.79% 30,066,332.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) 389,555.31 (40,305.00) 98,302.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 798,502.49 1,188,057.80 1,147,752.80 2. Ending Fund Balance (Sum lines C and D1) 1,188,057.80 1,147,752.80 1,246,054.80 3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 50,000.00 50,000.00 50,000.00 b. Restricted 9740 253,084.59 253,084.59 253,084.59 c. Committed 1. Stabilization Arrangements 9750 0.00 0.00 0.00 2. Other Commitments 9760 0.00 0.00 0.00 d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 881,696.91 844,669.00 942,972.00 2. Unassigned/Unappropriated 9790 3,276.30 (0.79) (1.79) f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 1,188,057.80 1,147,752.80 1,246,054.80



Multiyear ProjectionsUnrestricted/Restricted

37 76851 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)

E. AVAILABLE RESERVES

1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 881,696.91 844,669.00 942,972.00

c. Unassigned/Unappropriated 9790 3,277.54 0.45 (0.55)

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (1.24) (1.24) (1.24)

2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 884,973.21 844,668.21 942,970.21

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.36% 3.00% 3.14%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For districts 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? No

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

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

2. Special education pass-through funds

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

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

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form A, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 2,535.84 2,566.23 2,707.33

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 26,323,640.59 28,153,730.00 30,066,332.00

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

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 26,323,640.59 28,153,730.00 30,066,332.00

d. Reserve Standard Percentage Level

(Refer to Form 01CS, Criterion 10 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 789,709.22 844,611.90 901,989.96

f. Reserve Standard - By Amount

(Refer to Form 01CS, Criterion 10 for calculation details) 0.00 0.00 0.00

g. Reserve Standard (Greater of Line F3e or F3f) 789,709.22 844,611.90 901,989.96

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



Multiyear ProjectionsRestricted

37 76851 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 140,446.00 0.00% 140,446.00 0.00% 140,446.00 2. Federal Revenues 8100-8299 1,227,892.00 0.00% 1,227,892.00 0.00% 1,227,892.00 3. Other State Revenues 8300-8599 1,150,822.00 1.82% 1,171,770.00 3.50% 1,212,839.00 4. Other Local Revenues 8600-8799 1,146,257.00 2.44% 1,174,230.00 0.00% 1,174,230.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 4,914,135.00 17.27% 5,762,762.00 10.75% 6,382,213.00




a. Base Salaries 2,675,194.00 2,968,266.00


c. Cost-of-Living Adjustment




a. Base Salaries 1,220,593.00 1,333,616.00







5. Services and Other Operating Expenditures 5000-5999 1,358,826.00 0.00% 1,358,826.00 0.00% 1,358,826.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 71,715.00 0.00% 71,715.00 0.00% 71,715.00 9. Other Financing Uses 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)



(Line A6 minus line B11) (96,811.90) 0.00 0.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 349,895.25 253,083.35 253,083.35

2. Ending Fund Balance (Sum lines C and D1) 253,083.35 253,083.35 253,083.35 3. Components of Ending Fund Balance a. Nonspendable 9710-9719 0.00 0.00 0.00

b. Restricted 9740 253,084.59 253,084.59 253,084.59

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 (1.24) (1.24) (1.24)

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 253,083.35 253,083.35 253,083.35



Multiyear ProjectionsRestricted

37 76851 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)


1. General Fund

a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

(Enter reserve projections for subsequent years 1 and 2

in Columns C and E; current year - Column A - is extracted.)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789


3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Employment of additional StaffEmployment of additional Staff



Multiyear ProjectionsUnrestricted

37 76851 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 21,475,370.00 8.14% 23,222,730.00 8.54% 25,206,173.00 2. Federal Revenues 8100-8299 450,000.00 0.00% 450,000.00 0.00% 450,000.00 3. Other State Revenues 8300-8599 862,874.22 -45.90% 466,822.00 5.72% 493,519.00 4. Other Local Revenues 8600-8799 259,534.68 0.00% 259,535.00 0.00% 259,535.00 5. Other Financing Sources a. Transfers In 8900-8929 0.00 0.00% 0.00% b. Other Sources 8930-8979 0.00 0.00% 0.00% c. Contributions 8980-8999 (4,914,135.00) 17.27% (5,762,762.00) 10.75% (6,382,213.00)




a. Base Salaries 8,792,602.00 9,282,324.00






a. Base Salaries 2,290,635.00 2,376,800.00







5. Services and Other Operating Expenditures 5000-5999 1,802,764.00 -0.11% 1,800,860.00 0.00% 1,800,860.00

6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00


8. Other Outgo - Transfers of Indirect Costs 7300-7399 (71,715.00) 0.00% (71,715.00) 0.00% (71,715.00)

9. Other Financing Uses a. Transfers Out 7600-7629 185,000.00 -54.05% 85,000.00 0.00% 85,000.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below)



(Line A6 minus line B11) 486,367.21 (40,305.00) 98,302.00

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 448,607.24 934,974.45 894,669.45

2. Ending Fund Balance (Sum lines C and D1) 934,974.45 894,669.45 992,971.45

3. Components of Ending Fund Balance

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

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 0.00 0.00 0.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 881,696.91 844,669.00 942,972.00

2. Unassigned/Unappropriated 9790 3,277.54 0.45 (0.55)

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 934,974.45 894,669.45 992,971.45



Multiyear ProjectionsUnrestricted

37 76851 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)


1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 881,696.91 844,669.00 942,972.00

c. Unassigned/Unappropriated 9790 3,277.54 0.45 (0.55)(Enter reserve projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted.)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789


3. Total Available Reserves (Sum lines E1a thru E2c) 884,974.45 844,669.45 942,971.45

F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

Employment of Additional StaffEmployment of Additional Staff


2018-19 July 1 BudgetGeneral Fund

School District Criteria and Standards Review37 76851 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: cs-a (Rev 04/19/2018) Page 1 of 28 Printed: 7/3/2018 3:05 PM

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 approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 2,536

District's ADA Standard Percentage Level: 1.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADAcorresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.

Original Budget Estimated/Unaudited Actuals ADA Variance LevelFunded ADA Funded ADA (If Budget is greater

Fiscal Year (Form A, Lines A4 and C4) (Form A, Lines A4 and C4) than Actuals, else N/A) StatusThird Prior Year (2015-16)

District Regular 2,172 2,178 Charter School 101 101

Total ADA 2,273 2,279 N/A MetSecond Prior Year (2016-17)


Total ADA 2,345 2,356 N/A MetFirst Prior Year (2017-18)


Total ADA 2,476 2,431 1.8% Not MetBudget Year (2018-19)

District Regular 2,438 Charter School 97

Total ADA 2,535

1B. Comparison of District ADA to the Standard

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

1a. STANDARD NOT MET - Funded ADA was estimated above the standard for the first prior year. Provide reasons for the overestimate, a description of the methods and assumptionsused in projecting funded ADA, and what changes will be made to improve the accuracy of projections in this area.

Explanation:

(required if NOT met)

The Lilac wild fire caused our schools to be closed for numerous days.

1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 01CS


2. CRITERION: Enrollment

STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA3.0% 0 to 3002.0% 301 to 1,0001.0% 1,001 and over

District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 2,536

District's Enrollment Standard Percentage Level: 1.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CBEDS Actual column for the First Prior Year; all other data are extracted or calculated.CBEDS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollmentlines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for allfiscal years.

Enrollment Variance Level

Enrollment (If Budget is greater

Fiscal Year Budget CBEDS Actual than Actual, else N/A) StatusThird Prior Year (2015-16)


Total Enrollment 2,357 2,382 N/A MetSecond Prior Year (2016-17)


Total Enrollment 2,441 2,464 N/A MetFirst Prior Year (2017-18)


Total Enrollment 2,575 2,543 1.2% Not MetBudget Year (2018-19)

District Regular 2,540 Charter School 105

Total Enrollment 2,645

2B. Comparison of District Enrollment to the Standard


1a. STANDARD NOT MET - Enrollment was estimated above the standard for the first prior year. Provide reasons for the overestimate, a description of the methods and assumptions usedin projecting enrollment, and what changes will be made to improve the accuracy of projections in this area.

Explanation:


Neighboring districts stopped approving interdistrict transfer request for students

1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:





Form 01CS


3. CRITERION: ADA to Enrollment

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

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

DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, forall fiscal years.

P-2 ADA Enrollment Estimated/Unaudited Actuals� CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) of ADA to EnrollmentThird Prior Year (2015-16)


Total ADA/Enrollment 2,279 2,382 95.7%

Second Prior Year (2016-17) District Regular 2,254 2,356 Charter School 102 108

Total ADA/Enrollment 2,356 2,464 95.6%First Prior Year (2017-18)


Total ADA/Enrollment 2,337 2,543 91.9%

Historical Average Ratio: 94.4%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 94.9%

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

DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Estimated P-2 ADA Enrollment

Budget Budget/Projected

Fiscal Year (Form A, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusBudget Year (2018-19)


Total ADA/Enrollment 2,535 2,645 95.8% Not Met1st Subsequent Year (2019-20)


Total ADA/Enrollment 2,661 2,775 95.9% Not Met2nd Subsequent Year (2020-21)


Total ADA/Enrollment 2,804 2,924 95.9% Not Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio is above the standard for one or more of the budget or two subsequent fiscal years. Provide reasons why the projectedratio exceeds the district's historical average ratio by more than 0.5%.

Explanation:


The Lilac wild fire caused our schools to be closed for numerous days.




Form 01CS


4. CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from theprior fiscal year by more than the change in population, plus the district's gap funding or cost-of-living adjustment (COLA)¹ and its economic recoverytarget payment, plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plusor minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than thedistrict's gap funding or COLA¹ and its economic recovery target payment, plus or minus one percent.

¹Districts that are already at or above their LCFF target funding as described in Education Code Section 42238.03(d) receive no gap funding. These districts have a COLA applied totheir LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of the funding formula.

4A. District's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Basic Aid

Necessary Small School

The District must select which LCFF revenue standard applies.LCFF Revenue Standard selected: LCFF Revenue

4A1. Calculating the District's LCFF Revenue Standard

DATA ENTRY: Enter LCFF Target amounts for the budget and two subsequent fiscal years.Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated.Enter data for Steps 2a through 2d. All other data is calculated.

Projected LCFF Revenue

Has the District reached its LCFF

If Yes, then COLA amount in Line 2b2 is used in Line 2e Total calculation.If No, then Gap Funding in Line 2c is used in Line 2e Total calculation.Note: For 2018-19 transitional year, both COLA and Gap will be included in Line 2e Total calculation.

target funding level? No

Budget Year 1st Subsequent Year 2nd Subsequent Year(2018-19) (2019-20) (2020-21)

LCFF Target (Reference Only) 21,475,370.00 23,222,730.00 259,206,173.00

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent YearStep 1 - Change in Population (2017-18) (2018-19) (2019-20) (2020-21)

a. ADA (Funded)

(Form A, lines A6 and C4) 2,431.12 2,535.84 2,645.00 2,661.00

b. Prior Year ADA (Funded) 2,431.12 2,535.84 2,645.00

c. Difference (Step 1a minus Step 1b) 104.72 109.16 16.00

d. Percent Change Due to Population

(Step 1c divided by Step 1b) 4.31% 4.30% 0.60%

Step 2 - Change in Funding Level

a. Prior Year LCFF Funding 19,206,820.00 21,475,370.00 23,222,730.00b1. COLA percentage (if district is at target) 3.00% 2.57% 2.67%b2. COLA amount (proxy for purposes of this

criterion) 576,204.60 0.00 0.00

c. Gap Funding (if district is not at target) 1,503,350.00 0.00 0.00d. Economic Recovery Target Funding

(current year increment)

e. Total (Lines 2b2 or 2c, as applicable, plus Line 2d) 2,079,554.60 0.00 0.00f. Percent Change Due to Funding Level

(Step 2e divided by Step 2a) 10.83% 0.00% 0.00%

Step 3 - Total Change in Population and Funding Level(Step 1d plus Step 2f) 15.14% 4.30% 0.60%

LCFF Revenue Standard (Step 3, plus/minus 1%): 14.14% to 16.14% 3.30% to 5.30% -.40% to 1.60%




Form 01CS


4A2. Alternate LCFF Revenue Standard - Basic Aid

DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20) (2020-21)

Projected Local Property Taxes(Form 01, Objects 8021 - 8089) 10,688,840.00 10,688,840.00 10,688,159.00 10,688,159.00

Percent Change from Previous Year N/A N/A N/ABasic Aid Standard

(percent change from

previous year, plus/minus 1%): N/A N/A N/A

4A3. Alternate LCFF Revenue Standard - Necessary Small School

DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue

Budget Year 1st Subsequent Year 2nd Subsequent Year

(2018-19) (2019-20) (2020-21)Necessary Small School Standard

(Gap Funding or COLA, plus Economic Recovery Target Payment, Step 2f,plus/minus 1%): N/A N/A N/A

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

DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.


(2017-18) (2018-19) (2019-20) (2020-21)

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089) 21,858,841.00 21,885,982.00 23,602,960.00 25,564,947.00

District's Projected Change in LCFF Revenue: 0.12% 7.85% 8.31%LCFF Revenue Standard: 14.14% to 16.14% 3.30% to 5.30% -.40% to 1.60%

Status: Not Met Not Met Not Met

4C. Comparison of District LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected change in LCFF revenue is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s)exceed the standard(s) and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


I will look into it




Form 01CS


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or twosubsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or thedistrict's required reserves percentage.

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


Estimated/Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2015-16) 13,277,089.08 16,327,576.15 81.3%

Second Prior Year (2016-17) 14,324,815.88 17,094,930.50 83.8%

First Prior Year (2017-18) 14,616,141.00 17,367,750.00 84.2%

Historical Average Ratio: 83.1%


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

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

of 3% or the district's reserve standard percentage): 80.1% to 86.1% 80.1% to 86.1% 80.1% to 86.1%

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

DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

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

Budget Year (2018-19) 15,228,629.60 17,462,276.69 87.2% Not Met

1st Subsequent Year (2019-20) 16,337,480.00 18,591,630.00 87.9% Not Met

2nd Subsequent Year (2020-21) 17,563,529.00 19,843,712.00 88.5% Not Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD NOT MET - Projected ratio(s) of unrestricted salary and benefit costs to total unrestricted expenditures are outside the standard in one or more of the budget or twosubsequent fiscal years. Provide reasons why the projection(s) exceed the standard, a description of the methods and assumptions used in projecting salaries and benefits, and whatchanges, if any, will be made to bring the projected salary and benefit costs within the standard.

Explanation:


Due to growth in enrollment, new FTEs are included in the outyear salary & benefits. 2 years of budget cuts has reduced services budget.




Form 01CS


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies,and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by morethan the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must beexplained.

6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges

DATA ENTRY: All data are extracted or calculated.Budget Year 1st Subsequent Year 2nd Subsequent Year

(2018-19) (2019-20) (2020-21)1. District's Change in Population and Funding Level

(Criterion 4A1, Step 3): 15.14% 4.30% 0.60%2. District's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): 5.14% to 25.14% -5.70% to 14.30% -9.40% to 10.60%3. District's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): 10.14% to 20.14% -.70% to 9.30% -4.40% to 5.60%

6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3)

DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

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

Percent Change Change Is OutsideObject Range / Fiscal Year Amount Over Previous Year Explanation Range

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

First Prior Year (2017-18) 2,139,235.00

Budget Year (2018-19) 1,677,892.00 -21.57% Yes

1st Subsequent Year (2019-20) 1,677,892.00 0.00% No

2nd Subsequent Year (2020-21) 1,677,892.00 0.00% No

Explanation:(required if Yes)

1718 Includes a large Title I carry over balance and a DOD grant that will be spent over 5 years.

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

First Prior Year (2017-18) 2,052,085.00

Budget Year (2018-19) 2,013,696.22 -1.87% Yes

1st Subsequent Year (2019-20) 1,638,592.00 -18.63% Yes



Prop 39 funds in 17/18 are not expected to continue and in 18/19 the one time grant of $168/ADA are not expected to continue

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

First Prior Year (2017-18) 1,678,911.00

Budget Year (2018-19) 1,405,791.68 -16.27% Yes

1st Subsequent Year (2019-20) 1,433,765.00 1.99% No



ASES Grant will not continue at one school site in 18/19

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

First Prior Year (2017-18) 1,252,962.00

Budget Year (2018-19) 507,958.09 -59.46% Yes

1st Subsequent Year (2019-20) 540,975.00 6.50% No

2nd Subsequent Year (2020-21) 579,334.00 7.09% Yes






Form 01CS


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

First Prior Year (2017-18) 3,265,006.00

Budget Year (2018-19) 3,161,590.00 -3.17% Yes

1st Subsequent Year (2019-20) 3,159,686.00 -0.06% No



1718 includes a large legal settlement.

6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2)


Percent ChangeObject Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Criterion 6B)First Prior Year (2017-18) 5,870,231.00Budget Year (2018-19) 5,097,379.90 -13.17% Not Met1st Subsequent Year (2019-20) 4,750,249.00 -6.81% Not Met2nd Subsequent Year (2020-21) 4,818,015.00 1.43% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B)First Prior Year (2017-18) 4,517,968.00Budget Year (2018-19) 3,669,548.09 -18.78% Not Met1st Subsequent Year (2019-20) 3,700,661.00 0.85% Met2nd Subsequent Year (2020-21) 3,739,020.00 1.04% Met

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

DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below.

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

Explanation:

Federal Revenue

(linked from 6B

if NOT met)


Explanation:Other State Revenue

(linked from 6B if NOT met)

Prop 39 funds in 17/18 are not expected to continue and in 18/19 the one time grant of $168/ADA are not expected to continue

Explanation:Other Local Revenue


ASES Grant will not continue at one school site in 18/19

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

Explanation:Books and Supplies



Explanation:Services and Other Exps


1718 includes a large legal settlement.




Form 01CS


7. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education CodeSection 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordancewith Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted MaintenanceAccount (OMMA/RMA)

NOTE: The Proposition 51 school facility program requires the district to deposit a minimum amount equal to or greater than three percent of the total general fund expenditures and otherfinancing uses for that fiscal year (as EC Section 17070.75 read on January 1, 2015).

For all other school facility programs, AB 104 (Chapter 13, Statutes of 2015, effective January 1, 2016) requires the district to deposit into the account, for the 2017-18 to 2019-20 fiscalyears, a minimum that is the greater of the following amounts:

A. The lesser of three percent of the total general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the 2014-15fiscal year; or

B. Two percent of the total general fund expenditures and other financing uses for that fiscal year.

7A. District's School Facility Program Funding

Indicate which School Facility Program funding applies:

Proposition 51 Only

Proposition 51 and All Other School Facility Programs

All Other School Facility Programs Only

Funding Selection: Proposition 51 and All Other School Facility Programs

7B. Calculating the District's Required Minimum Contribution

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met,enter an X in the appropriate box and enter an explanation, if applicable.

Note: If "Proposition 51 and All Other School Facility Programs" is selected, then Line 2 will be used to calculate the required minimum contribution.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenues that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation? No

b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(D) (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00

2. Proposition 51 Required Minimum Contribution

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 26,323,640.59b. Plus: Pass-through Revenues 3% Required Budgeted Contribution¹ and Apportionments Minimum Contribution to the Ongoing and Major (Line 1b, if line 1a is No) 0.00 (Line 2c times 3%) Maintenance Account Statusc. Net Budgeted Expenditures and Other Financing Uses 26,323,640.59 789,709.22 790,000.00 Met

3. All Other School Facility Programs Required Minimum Contribution

a. Budgeted Expenditures and Other Financing Uses (Form 01, objects 1000-7999) 26,323,640.59 3% of Total Current Year�b. Plus: Pass-through Revenues General Fund Expenditures and Apportionments and Other Financing Uses Amount Deposited¹ Lesser of: (Line 1b, if line 1a is No) 0.00 (Line 3c times 3%) for 2014-15 Fiscal Year 3% or 2014-15 amountc. Net Budgeted Expenditures and Other Financing Uses 26,323,640.59 789,709.22 340,884.77 340,884.77




Form 01CS


d. Required Minimum Contribution 2% of Total Current Year General Required Minimum Fund Expenditures and Other Contribution/

Financing Uses Greater of: Lesser of 3% or(Line 3c times 2%) 2014-15 amount or 2%

526,472.81 526,472.81

Budgeted Contribution ¹

to the Ongoing and Major

Maintenance Account Status

e. OMMA/RMA Contribution 790,000.00 N/A

¹ Fund 01, Resource 8150, Objects 8900-8999

4. Required Minimum Contribution 789,709.22

If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998)

Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)




Form 01CS


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and otherfinancing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's availablereserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years.

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

DATA ENTRY: All data are extracted or calculated.Third Prior Year Second Prior Year First Prior Year

(2015-16) (2016-17) (2017-18)1. District's Available Reserve Amounts (resources 0000-1999)

a. Stabilization Arrangements (Funds 01 and 17, Object 9750) 0.00 0.00 0.00b. Reserve for Economic Uncertainties (Funds 01 and 17, Object 9789) 1,352,007.00 0.00 0.00c. Unassigned/Unappropriated (Funds 01 and 17, Object 9790) 385,349.78 1,019,183.24 448,607.24d. Negative General Fund Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (0.20) 0.00 (0.34)e. Available Reserves (Lines 1a through 1d) 1,737,356.58 1,019,183.24 448,606.90

2. Expenditures and Other Financing Usesa. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 23,508,492.51 25,450,809.23 25,989,062.59b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00c. Total Expenditures and Other Financing Uses (Line 2a plus Line 2b) 23,508,492.51 25,450,809.23 25,989,062.59

3. District's Available Reserve Percentage(Line 1e divided by Line 2c) 7.4% 4.0% 1.7%

District's Deficit Spending Standard Percentage Levels(Line 3 times 1/3): 2.5% 1.3% 0.6%

¹Available reserves are the unrestricted amounts in the Stabilization Arrangement, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.

8B. Calculating the District's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending Level

Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) Status

Third Prior Year (2015-16) (155,208.63) 17,302,621.63 0.9% Met

Second Prior Year (2016-17) (1,321,090.58) 17,553,316.14 7.5% Not Met

First Prior Year (2017-18) (718,076.00) 17,501,693.00 4.1% Not Met

Budget Year (2018-19) (Information only) 486,367.21 17,647,276.69

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage levels for two or more of the previous three fiscal years. Provide reasons for the deficitspending, a description of the methods and assumptions used in balancing the unrestricted budgets, and what change, if any, will be made to ensure that the subsequent budgets arebalanced within the standard.

Explanation:


Growing Special Education population and costs with declining Special Education revenue causes an increase in the contribution. The district agreed to asalary increase in 16/17.




Form 01CS


9. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than thefollowing percentage levels:

Percentage Level ¹ District ADA 1.7% 0 to 3001.3% 301 to 1,0001.0% 1,001 to 30,0000.7% 30,001 to 400,0000.3% 400,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves foreconomic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4): 2,536

District's Fund Balance Standard Percentage Level: 1.0%

9A. Calculating the District's Unrestricted General Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance

(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status

Third Prior Year (2015-16) 2,858,798.00 2,642,982.45 7.5% Not Met

Second Prior Year (2016-17) 1,492,863.81 2,487,773.82 N/A Met

First Prior Year (2017-18) 1,449,454.82 1,166,683.24 19.5% Not MetBudget Year (2018-19) (Information only) 448,607.24

² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

9B. Comparison of District Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD NOT MET - Unrestricted general fund beginning balance was estimated above the standard for two or more of the previous three years. Provide reasons for theoverestimate, a description of the methods and assumptions used in projecting the beginning unrestricted fund balance, and what changes, if any, will be made to improve the accuracyof projecting the unrestricted beginning fund balance.

Explanation:


In 16/17 the district incurred an unexpected large special ed lawsuit that cost $300,000




Form 01CS


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² asapplied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADAand charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA 5% or $67,000 (greater of) 0 to 3004% or $67,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for EconomicUncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special ReserveFund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) mayexclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and C4. 2,536 2,566 2,707Subsequent Years, Form MYP, Line F2, if available.)

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

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

DATA ENTRY: For SELPA AUs, if Form MYP 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; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):


(2018-19) (2019-20) (2020-21)b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00 0.00 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.


(2018-19) (2019-20) (2020-21)

1. Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 26,323,640.59 28,153,730.00 30,066,332.00

2. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 0.00 0.00 0.00

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 26,323,640.59 28,153,730.00 30,066,332.00

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

5. Reserve Standard - by Percent

(Line B3 times Line B4) 789,709.22 844,611.90 901,989.96

6. Reserve Standard - by Amount

($67,000 for districts with 0 to 1,000 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 789,709.22 844,611.90 901,989.96




Form 01CS


10C. Calculating the District's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except Line 4):

Budget Year(2018-19)

1st Subsequent Year(2019-20)

2nd Subsequent Year(2020-21)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b) 881,696.91 844,669.00 942,972.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c) 3,277.54 0.45 (0.55)4. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYP, Line E1d) (1.24) (1.24) (1.24)

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a) 0.006. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00

8. District's Budgeted Reserve Amount

(Lines C1 thru C7) 884,973.21 844,668.21 942,970.219. District's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 3.36% 3.00% 3.14%District's Reserve Standard

(Section 10B, Line 7): 789,709.22 844,611.90 901,989.96

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that may impact the budget? Yes

1b. If Yes, identify the liabilities and how they may impact the budget:

The district is appealing a prop 39 audit finding.

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent ofthe total general fund expenditures that are funded with one-time resources? 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. Use of Ongoing Revenues for One-time Expenditures

1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing

general fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal yearscontingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

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:




Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Providean explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions areongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers areongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. ForTransfers In and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MYP does notexist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980)First Prior Year (2017-18) (4,191,151.00)Budget Year (2018-19) (4,914,135.00) 722,984.00 17.3% Not Met1st Subsequent Year (2019-20) (5,762,762.00) 848,627.00 17.3% Not Met2nd Subsequent Year (2020-21) (6,382,213.00) 619,451.00 10.7% Not Met

1b. Transfers In, General Fund *First Prior Year (2017-18) 0.00Budget Year (2018-19) 0.00 0.00 0.0% Met1st Subsequent Year (2019-20) 0.00 0.00 0.0% Met2nd Subsequent Year (2020-21) 0.00 0.00 0.0% Met

1c. Transfers Out, General Fund *First Prior Year (2017-18) 133,943.00Budget Year (2018-19) 185,000.00 51,057.00 38.1% Not Met1st Subsequent Year (2019-20) 85,000.00 (100,000.00) -54.1% Not Met2nd Subsequent Year (2020-21) 85,000.00 0.00 0.0% Met

1d. Impact of Capital ProjectsDo you have any capital projects that may impact the general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of the budgetor subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature. Explain thedistrict's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:(required if NOT met)

Growing Special Education population and costs with declining Special Education revenue causes an increase in the contribution.

1b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.





Form 01CS


1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify theamount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.


18/19 includes a one time transfer to capital projects fund for a contract

1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:

(required if YES)




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments?(If No, skip item 2 and Sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits otherthan pensions (OPEB); OPEB is disclosed in item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2018

Capital LeasesCertificates of Participation 10 Developer Fees, Fund 25 US Bank; Fund 25; Objects 7438, 7439 1,240,000General Obligation Bonds 23 Property Taxes GO bond Payments; Fund 51 18,775,160Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (do not include OPEB):

Bond 13 QZAB Bond QAZB Bond pmts; General Fund 01: Objects 7438;7439 2,350,822COP - 2015 28 Developer Fee, Fund 25 US Bank, Fund 25 6,240Net Pension Liability

TOTAL: 22,372,222


(2017-18) (2018-19) (2019-20) (2020-21)

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 154,350 155,450 156,246 151,835

General Obligation Bonds 897,709 946,640 993,459 993,459

Supp Early Retirement Program

State School Building Loans

Compensated Absences

Other Long-term Commitments (continued):

Bond 197,048 197,048 197,048 197,048COP - 2015 374,469 371,769 374,069 373,369Net Pension Liability

Total Annual Payments: 1,623,576 1,670,907 1,720,822 1,715,711Has total annual payment increased over prior year (2017-18)? Yes Yes Yes




Form 01CS


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the budget or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(required if Yes

to increase in totalannual payments)

The district will use developer fee revenue to cover the increase cost of the COP debt services. Property taxes will cover the increase in the GO bond debtservice.

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.





Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuariallydetermined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the requiredcontribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your district provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:a. Are they lifetime benefits? No

b. Do benefits continue past age 65? No

c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund 0 0

4. OPEB Liabilities Data must be entered.a. Total OPEB liabilityb. OPEB plan(s) fiduciary net position (if applicable)c. Total/Net OPEB liability (Line 4a minus Line 4b) 0.00d. Is total OPEB liability based on the district's estimate or an actuarial valuation? e. If based on an actuarial valuation, indicate the date of the OPEB valuation


5. OPEB Contributions (2018-19) (2019-20) (2020-21)

a. OPEB actuarially determined contribution (ADC), if available, per actuarial valuation or Alternative Measurement Methodb. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (funds 01-70, objects 3701-3752) 131,601.62c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

d. Number of retirees receiving OPEB benefits




Form 01CS


S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your district operate any self-insurance programs such as workers' compensation,employee health and welfare, or property and liability? (Do not include OPEB, which iscovered in Section S7A) (If No, skip items 2-4)

Yes

2. Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate oractuarial), and date of the valuation:

Worker's Compensation

3. Self-Insurance Liabilitiesa. Accrued liability for self-insurance programs JPA Reportsb. Unfunded liability for self-insurance programs JPA Reports


4. Self-Insurance Contributions (2018-19) (2019-20) (2020-21)a. Required contribution (funding) for self-insurance programs 415,168.00 433,081.00 449,125.00b. Amount contributed (funded) for self-insurance programs 415,168.00 433,081.00 449,125.00




Form 01CS


S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; andinclude all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increasein new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE)with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board andsuperintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20) (2020-21)

Number of certificated (non-management)full-time-equivalent (FTE) positions 138.9 139.9 143.9 151.9

Certificated (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement?

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year

(2018-19) (2019-20) (2020-21)

Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

orMultiyear 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:




Form 01CS


Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 121,137


(2018-19) (2019-20) (2020-21)

7. Amount included for any tentative salary schedule increases 0 0 0

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2018-19) (2019-20) (2020-21)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 1,323,053 1,505,736 1,744,975

3. Percent of H&W cost paid by employer 100% for EE 100% for EE 100% for EE

4. Percent projected change in H&W cost over prior year 7.8% 10.0% 10.0%

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPs 0 0 0If Yes, explain the nature of the new costs:

na

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2018-19) (2019-20) (2020-21)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 198,181 232,755 248,082

3. Percent change in step & column over prior year 1.9% 2.1% 2.1%

Budget Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2018-19) (2019-20) (2020-21)

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 retired employeesincluded in the budget and MYPs?

Yes Yes Yes

Certificated (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees



(2017-18) (2018-19) (2019-20) (2020-21)

Number of classified (non-management)FTE positions 89.5 86.9 88.9 90.9

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? NoIf Yes, and the corresponding public disclosure documentshave been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documentshave not been filed with the COE, complete questions 2-5.


Negotiations Settled2a. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

2b. Per Government Code Section 3547.5(b), was the agreement certified

by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the agreement?

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:


(2018-19) (2019-20) (2020-21)


One Year Agreement


% change in salary schedule from prior year

orMultiyear Agreement



Identify the source of funding that will be used to support multiyear salary commitments:


6. Cost of a one percent increase in salary and statutory benefits 40,079


(2018-19) (2019-20) (2020-21)

7. Amount included for any tentative salary schedule increases 0 0 0




Form 01CS


Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2018-19) (2019-20) (2020-21)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 828,744 931,770 1,047,173

3. Percent of H&W cost paid by employer 100% for EE 100% for EE 100% for EE

4. Percent projected change in H&W cost over prior year 7.8% 10.0% 10.0%

Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPs 0 0 0If Yes, explain the nature of the new costs:

na

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2018-19) (2019-20) (2020-21)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 81,171 122,480 130,126

3. Percent change in step & column over prior year 2.7% 3.1% 3.1%

Budget Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2018-19) (2019-20) (2020-21)

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 retired employeesincluded in the budget and MYPs? Yes Yes Yes

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees



(2017-18) (2018-19) (2019-20) (2020-21)Number of management, supervisor, andconfidential FTE positions 29.0 26.0 27.0 27.0

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? n/a

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.

Negotiations Settled


(2018-19) (2019-20) (2020-21)





3. Cost of a one percent increase in salary and statutory benefits


(2018-19) (2019-20) (2020-21)

4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2018-19) (2019-20) (2020-21)

1. Are costs of H&W benefit changes included in the budget and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2018-19) (2019-20) (2020-21)

1. Are step & column adjustments included in the budget and MYPs?2. Cost of step and column adjustments3. Percent change in step & column over prior year

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2018-19) (2019-20) (2020-21)

1. Are costs of other benefits included in the budget and MYPs?

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year




Form 01CS


S9. Local Control and Accountability Plan (LCAP)

Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year? Yes

2. Approval date for adoption of the LCAP or approval of an update to the LCAP. June 28 2018

S10. LCAP Expenditures

Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures? Yes




Form 01CS


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, but mayalert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with anegative cash balance in the general fund? No

A2. Is the system of personnel position control independent from the payroll system?Yes

A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from theenrollment budget column and actual column of Criterion 2A are used to determine Yes or No) No

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior fiscal year or budget year? No

A5. Has the district entered into a bargaining agreement where any of the budgetor subsequent years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? Yes

A7. Is the district's financial system independent of the county office system?No

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education) No

A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? Yes

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:(optional)

End of School District Budget Criteria and Standards Review

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