2ND INTERIM BUDGET FINANCIAL REPORT · 2019-09-25 · Upland Unified San Bernardino County 2018-19...

2ND INTERIM BUDGET

FINANCIAL REPORT

2018-2019

Upland UnifiedSan Bernardino County

Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2018-1936 75069 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: ci (Rev 05/08/2018) Page 1 of 3 Printed: 3/7/2019 11:18 AM

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

Signed: Date:District Superintendent or Designee

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

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

Meeting Date: March 12, 2019 Signed:President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

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

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

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

Contact person for additional information on the interim report:

Name: BRIANA HENNES Telephone: 909-949-7870 EXT 234

Title: SR DIRECTOR FISCAL SERVICES E-mail: [email protected]

Criteria and Standards Review Summary

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

CRITERIA AND STANDARDS MetNotMet

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




Form CI


CRITERIA AND STANDARDS (continued) MetNotMet

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

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

4 Local Control FundingFormula (LCFF) Revenue

Projected LCFF revenue for any of the current or two subsequentfiscal years has not changed by more than two percent since firstinterim.

X

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

X

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

X

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

7 Ongoing and MajorMaintenance Account

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

X

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

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

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

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

X

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

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

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

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

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

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

X

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

X




Form CI


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

agreements? X

• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2017-18) annualpayment?

X

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

X

S7a Postemployment BenefitsOther than Pensions

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

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

S7b Other Self-insuranceBenefits

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

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

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

S8 Labor Agreement BudgetRevisions

For negotiations settled since first interim, per Government CodeSection 3547.5(c), are budget revisions still needed to meet the costsof the collective bargaining agreement(s) for:• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) X

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

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

fiscal year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

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

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

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


2018-19 Second InterimGeneral Fund

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

36 75069 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: fundi-a (Rev 04/13/2018) Page 1 Printed: 3/7/2019 10:42 AM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 97,047,650.00 98,322,001.00 59,218,552.91 98,322,001.00 0.00 0.0%

2) Federal Revenue 8100-8299 274,267.00 274,267.00 407,828.00 413,772.00 139,505.00 50.9%

3) Other State Revenue 8300-8599 5,552,276.00 3,894,864.00 1,886,706.88 3,900,636.00 5,772.00 0.1%

4) Other Local Revenue 8600-8799 2,330,127.00 2,347,824.00 792,637.59 2,598,912.00 251,088.00 10.7%

5) TOTAL, REVENUES 105,204,320.00 104,838,956.00 62,305,725.38 105,235,321.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 43,310,109.00 42,915,180.00 17,206,990.53 42,805,040.00 110,140.00 0.3%

2) Classified Salaries 2000-2999 10,235,895.00 10,189,267.00 5,474,766.85 10,339,205.00 (149,938.00) -1.5%

3) Employee Benefits 3000-3999 21,076,129.00 21,153,499.00 10,422,284.16 21,196,072.00 (42,573.00) -0.2%

4) Books and Supplies 4000-4999 2,518,658.00 3,084,857.00 688,736.36 2,906,712.00 178,145.00 5.8%

5) Services and Other Operating Expenditures 5000-5999 7,649,308.00 8,234,307.00 4,616,827.19 8,342,324.00 (108,017.00) -1.3%

6) Capital Outlay 6000-6999 45,349.00 103,732.00 20,897.13 116,543.00 (12,811.00) -12.4%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,499,319.00 1,486,642.00 443,536.19 1,470,450.00 16,192.00 1.1%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (164,866.00) (208,289.00) (102,205.22) (191,501.00) (16,788.00) 8.1%

9) TOTAL, EXPENDITURES 86,169,901.00 86,959,195.00 38,771,833.19 86,984,845.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 19,034,419.00 17,879,761.00 23,533,892.19 18,250,476.00

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

b) Transfers Out 7600-7629 0.00 31,508.00 0.00 31,508.00 0.00 0.0%

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

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

3) Contributions 8980-8999 (18,030,163.00) (18,263,722.00) 0.00 (18,389,956.00) (126,234.00) 0.7%

4) TOTAL, OTHER FINANCING SOURCES/USES (18,030,163.00) (18,295,230.00) 0.00 (18,421,464.00)




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,004,256.00 (415,469.00) 23,533,892.19 (170,988.00)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 6,044,079.46 8,653,225.80 8,653,225.80 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 6,044,079.46 8,653,225.80 8,653,225.80

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 6,044,079.46 8,653,225.80 8,653,225.80

2) Ending Balance, June 30 (E + F1e) 7,048,335.46 8,237,756.80 8,482,237.80

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

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 0.00 0.00 d) Assigned

Other Assignments 9780 3,596,401.60 4,653,991.99 4,897,289.31

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 3,451,933.86 3,583,764.81 3,584,948.49

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 63,514,044.00 63,743,512.00 35,065,251.00 63,743,512.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 13,268,359.00 14,313,242.00 7,954,273.00 14,313,242.00 0.00 0.0%

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

Tax Relief Subventions Homeowners' Exemptions 8021 255,132.00 255,132.00 113,659.92 255,132.00 0.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%

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

County & District Taxes Secured Roll Taxes 8041 22,795,673.00 22,795,673.00 13,481,047.97 22,795,673.00 0.00 0.0%

Unsecured Roll Taxes 8042 1,117,520.00 1,117,520.00 1,088,167.97 1,117,520.00 0.00 0.0%

Prior Years' Taxes 8043 166,306.00 166,306.00 228,309.74 166,306.00 0.00 0.0%

Supplemental Taxes 8044 180,649.00 180,649.00 219,215.21 180,649.00 0.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (6,957,744.00) (6,957,744.00) (3,231,047.62) (6,957,744.00) 0.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 2,701,711.00 2,701,711.00 4,292,696.73 2,701,711.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 6,000.00 6,000.00 6,978.99 6,000.00 0.00 0.0%

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

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

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

Subtotal, LCFF Sources 97,047,650.00 98,322,001.00 59,218,552.91 98,322,001.00 0.00 0.0% LCFF Transfers

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

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

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

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 97,047,650.00 98,322,001.00 59,218,552.91 98,322,001.00 0.00 0.0%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Donated Food Commodities 8221 0.00 0.00 0.00 0.00

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Title I, Part A, Basic 3010 8290

Title I, Part D, Local Delinquent Programs 3025 8290

Title II, Part A, Educator Quality 4035 8290




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Education Program 4201 8290

Title III, Part A, English Learner Program 4203 8290

Public Charter Schools Grant Program (PCSGP) 4610 8290

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

Career and Technical Education 3500-3599 8290

All Other Federal Revenue All Other 8290 274,267.00 274,267.00 407,828.00 413,772.00 139,505.00 50.9%

TOTAL, FEDERAL REVENUE 274,267.00 274,267.00 407,828.00 413,772.00 139,505.00 50.9%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement Prior Years 6360 8319

Special Education Master Plan Current Year 6500 8311

Prior Years 6500 8319

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

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

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 4,027,221.00 2,327,387.00 1,371,865.00 2,331,848.00 4,461.00 0.2%

Lottery - Unrestricted and Instructional Materials 8560 1,493,535.00 1,535,957.00 508,831.88 1,535,953.00 (4.00) 0.0%

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

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

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

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Career Technical Education Incentive Grant Program 6387 8590

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590

California Clean Energy Jobs Act 6230 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

Quality Education Investment Act 7400 8590

All Other State Revenue All Other 8590 31,520.00 31,520.00 6,010.00 32,835.00 1,315.00 4.2%

TOTAL, OTHER STATE REVENUE 5,552,276.00 3,894,864.00 1,886,706.88 3,900,636.00 5,772.00 0.1%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 480,000.00 445,940.00 92,529.00 475,940.00 30,000.00 6.7%

Interest 8660 100,100.00 100,100.00 158,534.28 200,105.00 100,005.00 99.9%

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

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

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

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

Interagency Services 8677 46,737.00 46,737.00 0.00 46,737.00 0.00 0.0%

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

All Other Fees and Contracts 8689 1,499,900.00 1,499,900.00 407,927.96 1,499,900.00 0.00 0.0%

Other Local Revenue

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

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

All Other Local Revenue 8699 203,390.00 255,147.00 133,646.35 366,141.00 110,994.00 43.5%

Tuition 8710 0.00 0.00 0.00 10,089.00 10,089.00 New

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

Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793

Other Transfers of Apportionments

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 2,330,127.00 2,347,824.00 792,637.59 2,598,912.00 251,088.00 10.7%

TOTAL, REVENUES 105,204,320.00 104,838,956.00 62,305,725.38 105,235,321.00 396,365.00 0.4%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 37,831,757.00 37,317,441.00 14,572,152.16 37,223,625.00 93,816.00 0.3%

Certificated Pupil Support Salaries 1200 1,717,583.00 1,661,015.00 666,414.97 1,661,141.00 (126.00) 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 3,760,769.00 3,854,279.00 1,935,348.20 3,837,829.00 16,450.00 0.4%

Other Certificated Salaries 1900 0.00 82,445.00 33,075.20 82,445.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 43,310,109.00 42,915,180.00 17,206,990.53 42,805,040.00 110,140.00 0.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 476,999.00 466,065.00 228,767.19 467,019.00 (954.00) -0.2%

Classified Support Salaries 2200 4,873,546.00 4,857,801.00 2,469,096.83 4,908,364.00 (50,563.00) -1.0%

Classified Supervisors' and Administrators' Salaries 2300 876,910.00 874,325.00 529,965.42 858,353.00 15,972.00 1.8%

Clerical, Technical and Office Salaries 2400 3,173,757.00 3,209,142.00 1,760,321.75 3,202,060.00 7,082.00 0.2%

Other Classified Salaries 2900 834,683.00 781,934.00 486,615.66 903,409.00 (121,475.00) -15.5%

TOTAL, CLASSIFIED SALARIES 10,235,895.00 10,189,267.00 5,474,766.85 10,339,205.00 (149,938.00) -1.5%

EMPLOYEE BENEFITS

STRS 3101-3102 6,914,792.00 6,869,077.00 2,791,043.23 6,864,752.00 4,325.00 0.1%

PERS 3201-3202 1,615,884.00 1,596,342.00 863,748.24 1,612,650.00 (16,308.00) -1.0%

OASDI/Medicare/Alternative 3301-3302 1,344,490.00 1,308,788.00 639,399.81 1,318,891.00 (10,103.00) -0.8%

Health and Welfare Benefits 3401-3402 9,583,739.00 9,722,563.00 5,131,949.76 9,683,968.00 38,595.00 0.4%

Unemployment Insurance 3501-3502 26,403.00 26,301.00 11,194.69 26,337.00 (36.00) -0.1%

Workers' Compensation 3601-3602 606,221.00 594,085.00 282,319.58 643,981.00 (49,896.00) -8.4%

OPEB, Allocated 3701-3702 900,000.00 945,743.00 655,668.93 945,743.00 0.00 0.0%

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

Other Employee Benefits 3901-3902 84,600.00 90,600.00 46,959.92 99,750.00 (9,150.00) -10.1%

TOTAL, EMPLOYEE BENEFITS 21,076,129.00 21,153,499.00 10,422,284.16 21,196,072.00 (42,573.00) -0.2%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 490,792.00 490,999.00 10,692.09 478,495.00 12,504.00 2.5%

Books and Other Reference Materials 4200 17,400.00 15,066.00 9,047.53 15,202.00 (136.00) -0.9%

Materials and Supplies 4300 1,889,301.00 2,467,995.00 601,304.91 2,269,081.00 198,914.00 8.1%

Noncapitalized Equipment 4400 121,165.00 110,797.00 67,691.83 143,934.00 (33,137.00) -29.9%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,518,658.00 3,084,857.00 688,736.36 2,906,712.00 178,145.00 5.8%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 762,384.00 1,292,752.00 633,875.85 1,288,559.00 4,193.00 0.3%

Travel and Conferences 5200 183,498.00 173,098.00 187,653.03 190,457.00 (17,359.00) -10.0%

Dues and Memberships 5300 31,520.00 31,520.00 55,787.28 30,287.00 1,233.00 3.9%

Insurance 5400-5450 729,531.00 735,531.00 724,254.99 736,259.00 (728.00) -0.1%

Operations and Housekeeping Services 5500 2,274,691.00 2,280,057.00 1,245,936.19 2,386,832.00 (106,775.00) -4.7%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 387,760.00 383,818.00 169,721.58 377,618.00 6,200.00 1.6%

Transfers of Direct Costs 5710 (20,234.00) (20,234.00) (8,790.79) (20,234.00) 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 3,067,583.00 3,111,804.00 1,490,224.62 3,103,126.00 8,678.00 0.3%

Communications 5900 232,575.00 245,961.00 118,164.44 249,420.00 (3,459.00) -1.4%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 7,649,308.00 8,234,307.00 4,616,827.19 8,342,324.00 (108,017.00) -1.3%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

Equipment 6400 22,449.00 103,732.00 20,897.13 116,543.00 (12,811.00) -12.4%

Equipment Replacement 6500 22,900.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 45,349.00 103,732.00 20,897.13 116,543.00 (12,811.00) -12.4%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0%

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

Payments to County Offices 7142 792,295.00 779,618.00 117,670.75 762,047.00 17,571.00 2.3%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222

To JPAs 6500 7223

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

To County Offices 6360 7222

To JPAs 6360 7223

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

All Other Transfers 7281-7283 707,024.00 707,024.00 325,865.44 708,403.00 (1,379.00) -0.2%

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

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

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

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,499,319.00 1,486,642.00 443,536.19 1,470,450.00 16,192.00 1.1%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (164,866.00) (208,289.00) (102,205.22) (191,501.00) (16,788.00) 8.1%

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (164,866.00) (208,289.00) (102,205.22) (191,501.00) (16,788.00) 8.1%

TOTAL, EXPENDITURES 86,169,901.00 86,959,195.00 38,771,833.19 86,984,845.00 (25,650.00) 0.0%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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

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

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

INTERFUND TRANSFERS OUT

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

To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0%

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

To: Cafeteria Fund 7616 0.00 31,508.00 0.00 31,508.00 0.00 0.0%

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

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 31,508.00 0.00 31,508.00 0.00 0.0%

OTHER SOURCES/USES

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

Proceeds

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

Other Sources

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

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

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

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

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (18,030,163.00) (18,263,722.00) 0.00 (18,389,956.00) (126,234.00) 0.7%

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

(e) TOTAL, CONTRIBUTIONS (18,030,163.00) (18,263,722.00) 0.00 (18,389,956.00) (126,234.00) 0.7%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (18,030,163.00) (18,295,230.00) 0.00 (18,421,464.00) (126,234.00) 0.7%



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

36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 5,253,872.00 6,804,504.00 1,993,304.16 6,228,101.00 (576,403.00) -8.5%

3) Other State Revenue 8300-8599 1,460,632.00 2,843,249.00 837,771.92 2,811,945.00 (31,304.00) -1.1%

4) Other Local Revenue 8600-8799 4,300,873.00 4,666,674.00 2,284,455.88 4,553,020.00 (113,654.00) -2.4%

5) TOTAL, REVENUES 11,015,377.00 14,314,427.00 5,115,531.96 13,593,066.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 10,138,580.00 10,539,828.00 4,445,928.43 10,659,680.00 (119,852.00) -1.1%



4) Books and Supplies 4000-4999 1,731,103.00 3,260,776.00 704,487.70 2,374,622.00 886,154.00 27.2%


6) Capital Outlay 6000-6999 74,162.00 441,456.00 190,990.23 1,034,210.00 (592,754.00) -134.3%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 257,149.00 257,149.00 0.00 284,807.00 (27,658.00) -10.8%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 164,866.00 208,289.00 102,205.22 191,501.00 16,788.00 8.1%


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (17,879,184.00) (18,153,697.00) (9,296,966.61) (18,888,864.00)


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


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

3) Contributions 8980-8999 18,030,163.00 18,263,722.00 0.00 18,389,956.00 126,234.00 0.7%

4) TOTAL, OTHER FINANCING SOURCES/USES 18,030,163.00 18,263,722.00 0.00 18,389,956.00




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 150,979.00 110,025.00 (9,296,966.61) (498,908.00)








Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,536,537.81 3,977,069.72 3,368,136.72



Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00





36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00

Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00

Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

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

County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00

Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00

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

Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00

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

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

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

Subtotal, LCFF Sources 0.00 0.00 0.00 0.00 LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091


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



TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 1,718,914.00 1,718,914.00 0.00 1,792,511.00 73,597.00 4.3%

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 0.00 0.0%

Child Nutrition Programs 8220 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 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


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

Title I, Part A, Basic 3010 8290 2,780,067.00 4,016,730.00 1,621,788.55 3,366,730.00 (650,000.00) -16.2%

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

Title II, Part A, Educator Quality 4035 8290 376,816.00 433,402.00 169,629.90 433,402.00 0.00 0.0%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Education Program 4201 8290 4,332.00 0.00 0.00 0.00 0.00 0.0%

Title III, Part A, English Learner Program 4203 8290 109,522.00 182,579.00 47,042.49 182,579.00 0.00 0.0%

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


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

5510, 5630 8290 0.00 182,787.00 91,394.00 182,787.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 89,221.00 95,092.00 0.00 95,092.00 0.00 0.0%

All Other Federal Revenue All Other 8290 175,000.00 175,000.00 63,449.22 175,000.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 5,253,872.00 6,804,504.00 1,993,304.16 6,228,101.00 (576,403.00) -8.5%

OTHER STATE REVENUE


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

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

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00

Lottery - Unrestricted and Instructional Materials 8560 491,025.00 539,111.00 58,236.08 539,109.00 (2.00) 0.0%


Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



After School Education and Safety (ASES) 6010 8590 675,675.00 675,675.00 439,188.75 675,675.00 0.00 0.0%

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

Career Technical Education Incentive Grant Program 6387 8590 0.00 520,189.00 (75,487.91) 520,189.00 0.00 0.0%

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

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 293,932.00 1,108,274.00 415,835.00 1,076,972.00 (31,302.00) -2.8%

TOTAL, OTHER STATE REVENUE 1,460,632.00 2,843,249.00 837,771.92 2,811,945.00 (31,304.00) -1.1%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE


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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%


Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 300,000.00 559,654.00 559,653.50 559,654.00 0.00 0.0%

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




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00

Non-Resident Students 8672 0.00 0.00 0.00 0.00


Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%


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

Other Local Revenue

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

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


Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%


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

From County Offices 6500 8792 3,600,873.00 3,690,670.00 1,669,283.92 3,564,695.00 (125,975.00) -3.4%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%

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




TOTAL, OTHER LOCAL REVENUE 4,300,873.00 4,666,674.00 2,284,455.88 4,553,020.00 (113,654.00) -2.4%

TOTAL, REVENUES 11,015,377.00 14,314,427.00 5,115,531.96 13,593,066.00 (721,361.00) -5.0%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 7,962,010.00 8,252,598.00 3,427,949.04 8,267,456.00 (14,858.00) -0.2%

Certificated Pupil Support Salaries 1200 1,156,371.00 1,228,314.00 508,313.91 1,237,713.00 (9,399.00) -0.8%

Certificated Supervisors' and Administrators' Salaries 1300 845,013.00 742,119.00 370,866.96 808,250.00 (66,131.00) -8.9%

Other Certificated Salaries 1900 175,186.00 316,797.00 138,798.52 346,261.00 (29,464.00) -9.3%

TOTAL, CERTIFICATED SALARIES 10,138,580.00 10,539,828.00 4,445,928.43 10,659,680.00 (119,852.00) -1.1%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 3,384,698.00 3,406,946.00 1,742,091.28 3,531,887.00 (124,941.00) -3.7%

Classified Support Salaries 2200 1,101,683.00 1,116,518.00 645,067.06 1,116,649.00 (131.00) 0.0%

Classified Supervisors' and Administrators' Salaries 2300 551,921.00 522,451.00 300,416.21 522,644.00 (193.00) 0.0%

Clerical, Technical and Office Salaries 2400 265,148.00 264,040.00 137,774.85 242,776.00 21,264.00 8.1%

Other Classified Salaries 2900 0.00 993.00 1,543.00 1,615.00 (622.00) -62.6%


EMPLOYEE BENEFITS

STRS 3101-3102 1,531,668.00 1,604,137.00 664,920.79 1,619,099.00 (14,962.00) -0.9%

PERS 3201-3202 989,644.00 978,058.00 510,829.24 993,257.00 (15,199.00) -1.6%

OASDI/Medicare/Alternative 3301-3302 591,234.00 579,631.00 280,286.14 571,729.00 7,902.00 1.4%


Unemployment Insurance 3501-3502 7,820.00 8,021.00 3,532.77 7,990.00 31.00 0.4%

Workers' Compensation 3601-3602 195,091.00 198,620.00 90,271.02 195,158.00 3,462.00 1.7%

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


Other Employee Benefits 3901-3902 0.00 1,800.00 720.00 1,800.00 0.00 0.0%


BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 468,936.00 513,000.00 74,397.56 963,000.00 (450,000.00) -87.7%


Materials and Supplies 4300 1,215,414.00 2,431,297.00 496,387.16 924,569.00 1,506,728.00 62.0%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,731,103.00 3,260,776.00 704,487.70 2,374,622.00 886,154.00 27.2%


Subagreements for Services 5100 2,359,764.00 2,230,343.00 853,875.23 2,012,117.00 218,226.00 9.8%


Dues and Memberships 5300 350.00 2,000.00 2,000.00 2,150.00 (150.00) -7.5%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 61,700.00 61,700.00 32,362.93 61,700.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 539,429.00 558,759.00 414,595.90 551,428.00 7,331.00 1.3%

Transfers of Direct Costs 5710 20,234.00 20,234.00 8,790.79 20,234.00 0.00 0.0%


Professional/Consulting Services and Operating Expenditures 5800 1,666,061.00 2,889,135.00 1,467,986.27 3,156,449.00 (267,314.00) -9.3%

Communications 5900 0.00 50.00 587.68 50.00 0.00 0.0%





36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 80,172.00 80,171.44 651,585.00 (571,413.00) -712.7%

Land Improvements 6170 60,000.00 92,000.00 91,114.25 92,000.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 27,945.00 1,235.95 27,945.00 0.00 0.0%


Equipment 6400 14,162.00 241,339.00 18,468.59 262,680.00 (21,341.00) -8.8%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 74,162.00 441,456.00 190,990.23 1,034,210.00 (592,754.00) -134.3%




Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 257,149.00 257,149.00 0.00 284,807.00 (27,658.00) -10.8%

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

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%

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


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%


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




TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 257,149.00 257,149.00 0.00 284,807.00 (27,658.00) -10.8%


Transfers of Indirect Costs 7310 164,866.00 208,289.00 102,205.22 191,501.00 16,788.00 8.1%


TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 164,866.00 208,289.00 102,205.22 191,501.00 16,788.00 8.1%





36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



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







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


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

OTHER SOURCES/USES

SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 18,030,163.00 18,263,722.00 0.00 18,389,956.00 126,234.00 0.7%


(e) TOTAL, CONTRIBUTIONS 18,030,163.00 18,263,722.00 0.00 18,389,956.00 126,234.00 0.7%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 18,030,163.00 18,263,722.00 0.00 18,389,956.00 (126,234.00) 0.7%



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

36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 97,047,650.00 98,322,001.00 59,218,552.91 98,322,001.00 0.00 0.0%

2) Federal Revenue 8100-8299 5,528,139.00 7,078,771.00 2,401,132.16 6,641,873.00 (436,898.00) -6.2%

3) Other State Revenue 8300-8599 7,012,908.00 6,738,113.00 2,724,478.80 6,712,581.00 (25,532.00) -0.4%

4) Other Local Revenue 8600-8799 6,631,000.00 7,014,498.00 3,077,093.47 7,151,932.00 137,434.00 2.0%

5) TOTAL, REVENUES 116,219,697.00 119,153,383.00 67,421,257.34 118,828,387.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 53,448,689.00 53,455,008.00 21,652,918.96 53,464,720.00 (9,712.00) 0.0%



4) Books and Supplies 4000-4999 4,249,761.00 6,345,633.00 1,393,224.06 5,281,334.00 1,064,299.00 16.8%


6) Capital Outlay 6000-6999 119,511.00 545,188.00 211,887.36 1,150,753.00 (605,565.00) -111.1%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 1,756,468.00 1,743,791.00 443,536.19 1,755,257.00 (11,466.00) -0.7%

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


C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,155,235.00 (273,936.00) 14,236,925.58 (638,388.00)


b) Transfers Out 7600-7629 0.00 31,508.00 0.00 31,508.00 0.00 0.0%


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

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

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 (31,508.00) 0.00 (31,508.00)




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,155,235.00 (305,444.00) 14,236,925.58 (669,896.00)








Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,536,537.81 3,977,069.72 3,368,136.72



Other Assignments 9780 3,596,401.60 4,653,991.99 4,897,289.31


Reserve for Economic Uncertainties 9789 3,451,933.86 3,583,764.81 3,584,948.49





36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 63,514,044.00 63,743,512.00 35,065,251.00 63,743,512.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 13,268,359.00 14,313,242.00 7,954,273.00 14,313,242.00 0.00 0.0%

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

Tax Relief Subventions Homeowners' Exemptions 8021 255,132.00 255,132.00 113,659.92 255,132.00 0.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%


County & District Taxes Secured Roll Taxes 8041 22,795,673.00 22,795,673.00 13,481,047.97 22,795,673.00 0.00 0.0%

Unsecured Roll Taxes 8042 1,117,520.00 1,117,520.00 1,088,167.97 1,117,520.00 0.00 0.0%



Education Revenue Augmentation Fund (ERAF) 8045 (6,957,744.00) (6,957,744.00) (3,231,047.62) (6,957,744.00) 0.00 0.0%

Community Redevelopment Funds (SB 617/699/1992) 8047 2,701,711.00 2,701,711.00 4,292,696.73 2,701,711.00 0.00 0.0%

Penalties and Interest from Delinquent Taxes 8048 6,000.00 6,000.00 6,978.99 6,000.00 0.00 0.0%

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

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

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

Subtotal, LCFF Sources 97,047,650.00 98,322,001.00 59,218,552.91 98,322,001.00 0.00 0.0% LCFF Transfers

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


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



TOTAL, LCFF SOURCES 97,047,650.00 98,322,001.00 59,218,552.91 98,322,001.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 1,718,914.00 1,718,914.00 0.00 1,792,511.00 73,597.00 4.3%

Special Education Discretionary Grants 8182 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 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


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

Title I, Part A, Basic 3010 8290 2,780,067.00 4,016,730.00 1,621,788.55 3,366,730.00 (650,000.00) -16.2%

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

Title II, Part A, Educator Quality 4035 8290 376,816.00 433,402.00 169,629.90 433,402.00 0.00 0.0%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Education Program 4201 8290 4,332.00 0.00 0.00 0.00 0.00 0.0%

Title III, Part A, English Learner Program 4203 8290 109,522.00 182,579.00 47,042.49 182,579.00 0.00 0.0%

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


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

5510, 5630 8290 0.00 182,787.00 91,394.00 182,787.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 89,221.00 95,092.00 0.00 95,092.00 0.00 0.0%

All Other Federal Revenue All Other 8290 449,267.00 449,267.00 471,277.22 588,772.00 139,505.00 31.1%

TOTAL, FEDERAL REVENUE 5,528,139.00 7,078,771.00 2,401,132.16 6,641,873.00 (436,898.00) -6.2%

OTHER STATE REVENUE


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

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

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 4,027,221.00 2,327,387.00 1,371,865.00 2,331,848.00 4,461.00 0.2%

Lottery - Unrestricted and Instructional Materials 8560 1,984,560.00 2,075,068.00 567,067.96 2,075,062.00 (6.00) 0.0%





After School Education and Safety (ASES) 6010 8590 675,675.00 675,675.00 439,188.75 675,675.00 0.00 0.0%

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

Career Technical Education Incentive Grant Program 6387 8590 0.00 520,189.00 (75,487.91) 520,189.00 0.00 0.0%

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


Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 325,452.00 1,139,794.00 421,845.00 1,109,807.00 (29,987.00) -2.6%

TOTAL, OTHER STATE REVENUE 7,012,908.00 6,738,113.00 2,724,478.80 6,712,581.00 (25,532.00) -0.4%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE



Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 300,000.00 559,654.00 559,653.50 559,654.00 0.00 0.0%





All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 480,000.00 445,940.00 92,529.00 475,940.00 30,000.00 6.7%

Interest 8660 100,100.00 100,100.00 158,534.28 200,105.00 100,005.00 99.9%



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


Interagency Services 8677 46,737.00 46,737.00 0.00 46,737.00 0.00 0.0%


All Other Fees and Contracts 8689 1,499,900.00 1,499,900.00 407,927.96 1,499,900.00 0.00 0.0%

Other Local Revenue

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

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


Tuition 8710 0.00 0.00 0.00 10,089.00 10,089.00 New


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

From County Offices 6500 8792 3,600,873.00 3,690,670.00 1,669,283.92 3,564,695.00 (125,975.00) -3.4%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%

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




TOTAL, OTHER LOCAL REVENUE 6,631,000.00 7,014,498.00 3,077,093.47 7,151,932.00 137,434.00 2.0%

TOTAL, REVENUES 116,219,697.00 119,153,383.00 67,421,257.34 118,828,387.00 (324,996.00) -0.3%




36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Certificated Teachers' Salaries 1100 45,793,767.00 45,570,039.00 18,000,101.20 45,491,081.00 78,958.00 0.2%

Certificated Pupil Support Salaries 1200 2,873,954.00 2,889,329.00 1,174,728.88 2,898,854.00 (9,525.00) -0.3%

Certificated Supervisors' and Administrators' Salaries 1300 4,605,782.00 4,596,398.00 2,306,215.16 4,646,079.00 (49,681.00) -1.1%

Other Certificated Salaries 1900 175,186.00 399,242.00 171,873.72 428,706.00 (29,464.00) -7.4%

TOTAL, CERTIFICATED SALARIES 53,448,689.00 53,455,008.00 21,652,918.96 53,464,720.00 (9,712.00) 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 3,861,697.00 3,873,011.00 1,970,858.47 3,998,906.00 (125,895.00) -3.3%

Classified Support Salaries 2200 5,975,229.00 5,974,319.00 3,114,163.89 6,025,013.00 (50,694.00) -0.8%

Classified Supervisors' and Administrators' Salaries 2300 1,428,831.00 1,396,776.00 830,381.63 1,380,997.00 15,779.00 1.1%

Clerical, Technical and Office Salaries 2400 3,438,905.00 3,473,182.00 1,898,096.60 3,444,836.00 28,346.00 0.8%

Other Classified Salaries 2900 834,683.00 782,927.00 488,158.66 905,024.00 (122,097.00) -15.6%


EMPLOYEE BENEFITS

STRS 3101-3102 8,446,460.00 8,473,214.00 3,455,964.02 8,483,851.00 (10,637.00) -0.1%

PERS 3201-3202 2,605,528.00 2,574,400.00 1,374,577.48 2,605,907.00 (31,507.00) -1.2%

OASDI/Medicare/Alternative 3301-3302 1,935,724.00 1,888,419.00 919,685.95 1,890,620.00 (2,201.00) -0.1%


Unemployment Insurance 3501-3502 34,223.00 34,322.00 14,727.46 34,327.00 (5.00) 0.0%

Workers' Compensation 3601-3602 801,312.00 792,705.00 372,590.60 839,139.00 (46,434.00) -5.9%

OPEB, Allocated 3701-3702 900,000.00 945,743.00 655,668.93 945,743.00 0.00 0.0%


Other Employee Benefits 3901-3902 84,600.00 92,400.00 47,679.92 101,550.00 (9,150.00) -9.9%


BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 959,728.00 1,003,999.00 85,089.65 1,441,495.00 (437,496.00) -43.6%


Materials and Supplies 4300 3,104,715.00 4,899,292.00 1,097,692.07 3,193,650.00 1,705,642.00 34.8%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 4,249,761.00 6,345,633.00 1,393,224.06 5,281,334.00 1,064,299.00 16.8%


Subagreements for Services 5100 3,122,148.00 3,523,095.00 1,487,751.08 3,300,676.00 222,419.00 6.3%


Dues and Memberships 5300 31,870.00 33,520.00 57,787.28 32,437.00 1,083.00 3.2%

Insurance 5400-5450 729,531.00 735,531.00 724,254.99 736,259.00 (728.00) -0.1%

Operations and Housekeeping Services 5500 2,336,391.00 2,341,757.00 1,278,299.12 2,448,532.00 (106,775.00) -4.6%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 927,189.00 942,577.00 584,317.48 929,046.00 13,531.00 1.4%0.00 0.00 0.00 0.0%

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


Professional/Consulting Services and Operating Expenditures 5800 4,733,644.00 6,000,939.00 2,958,210.89 6,259,575.00 (258,636.00) -4.3%

Communications 5900 232,575.00 246,011.00 118,752.12 249,470.00 (3,459.00) -1.4%





36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 80,172.00 80,171.44 651,585.00 (571,413.00) -712.7%

Land Improvements 6170 60,000.00 92,000.00 91,114.25 92,000.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 27,945.00 1,235.95 27,945.00 0.00 0.0%


Equipment 6400 36,611.00 345,071.00 39,365.72 379,223.00 (34,152.00) -9.9%

Equipment Replacement 6500 22,900.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 119,511.00 545,188.00 211,887.36 1,150,753.00 (605,565.00) -111.1%




Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 257,149.00 257,149.00 0.00 284,807.00 (27,658.00) -10.8%

Payments to County Offices 7142 792,295.00 779,618.00 117,670.75 762,047.00 17,571.00 2.3%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

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


To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%

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


To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%


All Other Transfers 7281-7283 707,024.00 707,024.00 325,865.44 708,403.00 (1,379.00) -0.2%




TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,756,468.00 1,743,791.00 443,536.19 1,755,257.00 (11,466.00) -0.7%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00


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





36 75069 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS



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







To: Cafeteria Fund 7616 0.00 31,508.00 0.00 31,508.00 0.00 0.0%


(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 31,508.00 0.00 31,508.00 0.00 0.0%

OTHER SOURCES/USES

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

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00

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

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 (31,508.00) 0.00 (31,508.00) 0.00 0.0%


Second InterimGeneral Fund

Exhibit: Restricted Balance Detail36 75069 0000000

Form 01I


2018-19Resource Description Projected Year Totals

5640 Medi-Cal Billing Option 133,049.666230 California Clean Energy Jobs Act 0.536300 Lottery: Instructional Materials 352,198.897311 Classified School Employee Professional Development Block Grant63,114.007338 College Readiness Block Grant 0.027510 Low-Performing Students Block Grant 255,441.009010 Other Restricted Local 2,564,332.62

Total, Restricted Balance 3,368,136.72


2018-19 Second InterimAdult Education Fund

Revenues, Expenditures, and Changes in Fund Balance36 75069 0000000

Form 11I

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: fundi-b (Rev 05/17/2018) Page 1 Printed: 3/7/2019 10:48 AM

Description Resource Codes Object CodesOriginal Budget

(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

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

3) Other State Revenue 8300-8599 427,050.00 427,050.00 0.00 427,050.00 0.00 0.0%

4) Other Local Revenue 8600-8799 0.00 10,000.00 5,410.52 10,000.00 0.00 0.0%

5) TOTAL, REVENUES 427,050.00 437,050.00 5,410.52 437,050.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 66,000.00 133,748.00 61,014.61 133,748.00 0.00 0.0%

2) Classified Salaries 2000-2999 98,684.00 112,067.00 54,871.04 112,067.00 0.00 0.0%

3) Employee Benefits 3000-3999 37,059.00 66,678.00 34,630.89 66,678.00 0.00 0.0%

4) Books and Supplies 4000-4999 124,710.00 153,419.00 15,776.96 152,871.00 548.00 0.4%

5) Services and Other Operating Expenditures 5000-5999 10,150.00 56,495.00 24,222.59 57,043.00 (548.00) -1.0%

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

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


9) TOTAL, EXPENDITURES 336,603.00 522,407.00 190,516.09 522,407.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 90,447.00 (85,357.00) (185,105.57) (85,357.00)


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


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

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

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




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 90,447.00 (85,357.00) (185,105.57) (85,357.00)

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 594,408.50 593,858.93 593,858.93 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 594,408.50 593,858.93 593,858.93


e) Adjusted Beginning Balance (F1c + F1d) 594,408.50 593,858.93 593,858.93

2) Ending Balance, June 30 (E + F1e) 684,855.50 508,501.93 508,501.93


Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 684,855.50 508,501.93 508,501.93 c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Committments 9760 0.00 0.00 0.00 d) Assigned


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





Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

LCFF SOURCES

LCFF Transfers

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


TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


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

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

TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE


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

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


Adult Education Block Grant Program 6391 8590 427,050.00 427,050.00 0.00 427,050.00 0.00 0.0%

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

TOTAL, OTHER STATE REVENUE 427,050.00 427,050.00 0.00 427,050.00 0.00 0.0%

OTHER LOCAL REVENUE



Interest 8660 0.00 10,000.00 5,410.52 10,000.00 0.00 0.0%




Other Local Revenue

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

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 0.00 10,000.00 5,410.52 10,000.00 0.00 0.0%

TOTAL, REVENUES 427,050.00 437,050.00 5,410.52 437,050.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Certificated Teachers' Salaries 1100 66,000.00 81,000.00 32,571.07 81,000.00 0.00 0.0%

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

Certificated Supervisors' and Administrators' Salaries 1300 0.00 52,748.00 28,443.54 52,748.00 0.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 66,000.00 133,748.00 61,014.61 133,748.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0%

Classified Support Salaries 2200 71,230.00 67,964.00 32,729.87 67,964.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 15,000.00 32,761.00 16,470.35 32,761.00 0.00 0.0%

Other Classified Salaries 2900 12,454.00 11,342.00 5,670.82 11,342.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 98,684.00 112,067.00 54,871.04 112,067.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 5,861.00 14,106.00 8,133.55 14,106.00 0.00 0.0%

PERS 3201-3202 10,007.00 16,038.00 8,098.32 16,038.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 8,761.00 11,073.00 4,809.98 11,073.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 10,299.00 22,550.00 12,091.10 22,550.00 0.00 0.0%

Unemployment Insurance 3501-3502 83.00 119.00 57.23 119.00 0.00 0.0%

Workers' Compensation 3601-3602 2,048.00 2,792.00 1,440.71 2,792.00 0.00 0.0%

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


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

TOTAL, EMPLOYEE BENEFITS 37,059.00 66,678.00 34,630.89 66,678.00 0.00 0.0%

BOOKS AND SUPPLIES

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

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

Materials and Supplies 4300 14,610.00 68,419.00 8,293.83 69,013.00 (594.00) -0.9%

Noncapitalized Equipment 4400 110,100.00 85,000.00 7,483.13 83,858.00 1,142.00 1.3%

TOTAL, BOOKS AND SUPPLIES 124,710.00 153,419.00 15,776.96 152,871.00 548.00 0.4%




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 3,200.00 3,200.00 630.00 3,200.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

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

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 7,513.00 2,512.47 7,513.00 0.00 0.0%



Professional/Consulting Services and Operating Expenditures 5800 6,000.00 45,278.00 20,576.13 45,377.00 (99.00) -0.2%

Communications 5900 950.00 504.00 503.99 953.00 (449.00) -89.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 10,150.00 56,495.00 24,222.59 57,043.00 (548.00) -1.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


Tuition

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

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

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers Out



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service

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


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




TOTAL, EXPENDITURES 336,603.00 522,407.00 190,516.09 522,407.00




Form 11I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Other Sources





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

USES



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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0%



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


Second InterimAdult Education Fund


Form 11I


2018/19Resource Description Projected Year Totals

6391 Adult Education Program 508,501.93

Total, Restricted Balance 508,501.93


2018-19 Second InterimCafeteria Special Revenue Fund


Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

A. REVENUES

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

2) Federal Revenue 8100-8299 3,239,000.00 3,239,000.00 83,243.19 3,291,500.00 52,500.00 1.6%

3) Other State Revenue 8300-8599 367,500.00 367,500.00 127,148.86 340,750.00 (26,750.00) -7.3%

4) Other Local Revenue 8600-8799 1,046,625.00 1,046,625.00 221,133.66 1,018,200.00 (28,425.00) -2.7%

5) TOTAL, REVENUES 4,653,125.00 4,653,125.00 431,525.71 4,650,450.00

B. EXPENDITURES

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

2) Classified Salaries 2000-2999 1,695,157.00 1,688,492.00 852,657.67 1,640,983.00 47,509.00 2.8%

3) Employee Benefits 3000-3999 905,259.00 916,475.77 502,529.78 890,884.00 25,591.77 2.8%

4) Books and Supplies 4000-4999 1,999,965.00 1,974,105.00 1,019,930.93 2,117,909.00 (143,804.00) -7.3%

5) Services and Other Operating Expenditures 5000-5999 52,744.00 74,052.23 48,587.26 63,887.00 10,165.23 13.7%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 13,500.00 (13,500.00) New




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 (1,992,179.93) (76,713.00)

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 31,508.00 0.00 31,508.00 0.00 0.0%

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


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

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

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 31,508.00 0.00 31,508.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 31,508.00 (1,992,179.93) (45,205.00)




d) Other Restatements 9795 0.00 (7,060.76) (7,060.76) 0.00 0.0%



Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 5,000.00 5,000.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 672,322.80 823,220.52 746,507.52 c) Committed


Other Committments 9760 0.00 0.00 0.00 d) Assigned


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





Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 3,239,000.00 3,239,000.00 83,243.19 3,291,500.00 52,500.00 1.6%


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

TOTAL, FEDERAL REVENUE 3,239,000.00 3,239,000.00 83,243.19 3,291,500.00 52,500.00 1.6%

OTHER STATE REVENUE

Child Nutrition Programs 8520 367,500.00 367,500.00 127,148.86 340,750.00 (26,750.00) -7.3%

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

TOTAL, OTHER STATE REVENUE 367,500.00 367,500.00 127,148.86 340,750.00 (26,750.00) -7.3%

OTHER LOCAL REVENUE


Food Service Sales 8634 1,045,150.00 1,045,150.00 206,458.43 1,001,750.00 (43,400.00) -4.2%


Interest 8660 1,475.00 1,475.00 14,675.23 16,450.00 14,975.00 1015.3%


Fees and Contracts


Other Local Revenue


TOTAL, OTHER LOCAL REVENUE 1,046,625.00 1,046,625.00 221,133.66 1,018,200.00 (28,425.00) -2.7%

TOTAL, REVENUES 4,653,125.00 4,653,125.00 431,525.71 4,650,450.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)


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


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 1,479,945.00 1,473,280.00 726,951.57 1,425,123.00 48,157.00 3.3%

Classified Supervisors' and Administrators' Salaries 2300 164,520.00 164,520.00 96,194.10 165,168.00 (648.00) -0.4%


Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 1,695,157.00 1,688,492.00 852,657.67 1,640,983.00 47,509.00 2.8%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 230,883.00 243,834.77 130,678.40 250,050.00 (6,215.23) -2.5%

OASDI/Medicare/Alternative 3301-3302 120,566.00 119,866.00 60,639.85 113,553.00 6,313.00 5.3%

Health and Welfare Benefits 3401-3402 526,202.00 526,202.00 300,235.89 506,150.00 20,052.00 3.8%


Workers' Compensation 3601-3602 26,796.00 25,761.00 10,563.44 20,348.00 5,413.00 21.0%

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



TOTAL, EMPLOYEE BENEFITS 905,259.00 916,475.77 502,529.78 890,884.00 25,591.77 2.8%

BOOKS AND SUPPLIES


Materials and Supplies 4300 183,928.00 170,828.00 87,292.91 170,853.00 (25.00) 0.0%


Food 4700 1,695,540.00 1,695,540.00 918,477.01 1,874,919.00 (179,379.00) -10.6%

TOTAL, BOOKS AND SUPPLIES 1,999,965.00 1,974,105.00 1,019,930.93 2,117,909.00 (143,804.00) -7.3%




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)



Travel and Conferences 5200 2,000.00 900.00 362.56 900.00 0.00 0.0%

Dues and Memberships 5300 0.00 900.00 878.75 879.00 21.00 2.3%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 13,500.00 20,600.00 13,751.29 20,300.00 300.00 1.5%



Professional/Consulting Services and Operating Expenditures 5800 35,570.00 50,406.90 32,478.82 40,562.00 9,844.90 19.5%

Communications 5900 1,674.00 1,245.33 1,115.84 1,246.00 (0.67) -0.1%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 52,744.00 74,052.23 48,587.26 63,887.00 10,165.23 13.7%

CAPITAL OUTLAY


Equipment 6400 0.00 0.00 0.00 13,500.00 (13,500.00) New


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 13,500.00 (13,500.00) New


Debt Service







TOTAL, EXPENDITURES 4,653,125.00 4,653,125.00 2,423,705.64 4,727,163.00




Form 13I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumn B & D

(F)

INTERFUND TRANSFERS


From: General Fund 8916 0.00 31,508.00 0.00 31,508.00 0.00 0.0%


(a) TOTAL, INTERFUND TRANSFERS IN 0.00 31,508.00 0.00 31,508.00 0.00 0.0%




OTHER SOURCES/USES

SOURCES

Other Sources


Long-Term Debt Proceeds



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

USES



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

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 31,508.00 0.00 31,508.00


Second InterimCafeteria Special Revenue FundExhibit: Restricted Balance Detail

36 75069 0000000Form 13I



5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, Pr647,155.005320 Child Nutrition: Child Care Food Program (CCFP) Claims-Centers and Family Day Ca99,352.52



2018-19 Second InterimBuilding Fund


Form 21I

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: fundi-d (Rev 04/30/2018) Page 1 Printed: 3/7/2019 10:49 AM


(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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

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

4) Other Local Revenue 8600-8799 10,000.00 11,559.00 20,434.48 11,559.00 0.00 0.0%

5) TOTAL, REVENUES 10,000.00 11,559.00 20,434.48 11,559.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 289,220.00 289,220.00 167,209.10 289,220.00 0.00 0.0%

3) Employee Benefits 3000-3999 151,178.00 151,178.00 85,212.31 151,178.00 0.00 0.0%

4) Books and Supplies 4000-4999 805,019.00 783,695.00 431,817.12 710,606.00 73,089.00 9.3%

5) Services and Other Operating Expenditures 5000-5999 650,170.00 600,956.00 231,093.25 613,550.00 (12,594.00) -2.1%

6) Capital Outlay 6000-6999 0.00 70,538.00 70,537.82 131,033.00 (60,495.00) -85.8%



9) TOTAL, EXPENDITURES 1,895,587.00 1,895,587.00 985,869.60 1,895,587.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,885,587.00) (1,884,028.00) (965,435.12) (1,884,028.00)


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


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

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





Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,885,587.00) (1,884,028.00) (965,435.12) (1,884,028.00)






2) Ending Balance, June 30 (E + F1e) 0.60 622,565.37 622,565.37


Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 0.00 0.00 0.00 c) Committed



Other Assignments 9780 0.60 622,565.37 622,565.37 e) Unassigned/Unappropriated






Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE





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

OTHER LOCAL REVENUE

County and District Taxes


Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%

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




Interest 8660 10,000.00 10,000.00 18,875.17 10,000.00 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 1,559.00 1,559.31 1,559.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 10,000.00 11,559.00 20,434.48 11,559.00 0.00 0.0%

TOTAL, REVENUES 10,000.00 11,559.00 20,434.48 11,559.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%

Classified Supervisors' and Administrators' Salaries 2300 95,372.00 95,372.00 54,570.05 95,372.00 0.00 0.0%



TOTAL, CLASSIFIED SALARIES 289,220.00 289,220.00 167,209.10 289,220.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 52,239.00 52,239.00 29,859.81 52,239.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 23,656.00 23,656.00 12,692.81 23,656.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 71,283.00 71,283.00 40,497.75 71,283.00 0.00 0.0%


Workers' Compensation 3601-3602 3,845.00 3,845.00 2,078.89 3,845.00 0.00 0.0%

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



TOTAL, EMPLOYEE BENEFITS 151,178.00 151,178.00 85,212.31 151,178.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 270,789.00 249,465.00 154,047.11 265,022.00 (15,557.00) -6.2%


TOTAL, BOOKS AND SUPPLIES 805,019.00 783,695.00 431,817.12 710,606.00 73,089.00 9.3%



Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 205,170.00 226,494.00 77,398.39 239,088.00 (12,594.00) -5.6%



Professional/Consulting Services and Operating Expenditures 5800 445,000.00 374,462.00 153,694.86 374,462.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 650,170.00 600,956.00 231,093.25 613,550.00 (12,594.00) -2.1%




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 70,538.00 70,537.82 131,033.00 (60,495.00) -85.8%


TOTAL, CAPITAL OUTLAY 0.00 70,538.00 70,537.82 131,033.00 (60,495.00) -85.8%


Other Transfers Out


Debt Service

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




TOTAL, EXPENDITURES 1,895,587.00 1,895,587.00 985,869.60 1,895,587.00




Form 21I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

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


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






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

USES



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

CONTRIBUTIONS






Second InterimBuilding Fund


Form 21I



Total, Restricted Balance 0.00


2018-19 Second InterimCapital Facilities Fund


Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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


4) Other Local Revenue 8600-8799 510,000.00 560,000.00 472,691.17 659,874.00 99,874.00 17.8%

5) TOTAL, REVENUES 510,000.00 560,000.00 472,691.17 659,874.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 20,000.00 17,449.37 20,000.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 1,980.00 1,560.51 1,980.00 0.00 0.0%

4) Books and Supplies 4000-4999 0.00 175,785.00 98,748.37 179,941.00 (4,156.00) -2.4%

5) Services and Other Operating Expenditures 5000-5999 390,000.00 415,000.00 314,190.83 414,200.00 800.00 0.2%

6) Capital Outlay 6000-6999 0.00 63,293.00 46,697.06 64,093.00 (800.00) -1.3%



9) TOTAL, EXPENDITURES 390,000.00 676,058.00 478,646.14 680,214.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 120,000.00 (116,058.00) (5,954.97) (20,340.00)


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


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

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





Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 120,000.00 (116,058.00) (5,954.97) (20,340.00)








Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 5,097,136.46 4,896,810.68 4,992,528.68 c) Committed



Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated






Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

OTHER STATE REVENUE






OTHER LOCAL REVENUE

County and District Taxes


Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




Interest 8660 10,000.00 60,000.00 46,406.62 60,000.00 0.00 0.0%


Fees and Contracts

Mitigation/Developer Fees 8681 500,000.00 500,000.00 426,284.55 599,874.00 99,874.00 20.0%

Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 510,000.00 560,000.00 472,691.17 659,874.00 99,874.00 17.8%

TOTAL, REVENUES 510,000.00 560,000.00 472,691.17 659,874.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)



TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 20,000.00 17,449.37 20,000.00 0.00 0.0%


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


TOTAL, CLASSIFIED SALARIES 0.00 20,000.00 17,449.37 20,000.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 0.00 1,753.00 1,334.85 1,753.00 0.00 0.0%

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


Workers' Compensation 3601-3602 0.00 217.00 216.93 217.00 0.00 0.0%

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



TOTAL, EMPLOYEE BENEFITS 0.00 1,980.00 1,560.51 1,980.00 0.00 0.0%

BOOKS AND SUPPLIES

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


Materials and Supplies 4300 0.00 175,785.00 98,748.37 179,941.00 (4,156.00) -2.4%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 175,785.00 98,748.37 179,941.00 (4,156.00) -2.4%




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 400,000.00 307,695.83 399,200.00 800.00 0.2%



Professional/Consulting Services and Operating Expenditures 5800 390,000.00 15,000.00 6,495.00 15,000.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 390,000.00 415,000.00 314,190.83 414,200.00 800.00 0.2%




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 63,293.00 46,697.06 64,093.00 (800.00) -1.3%

TOTAL, CAPITAL OUTLAY 0.00 63,293.00 46,697.06 64,093.00 (800.00) -1.3%


Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 390,000.00 676,058.00 478,646.14 680,214.00




Form 25I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS








OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS






Second InterimCapital Facilities Fund


Form 25I



9010 Other Restricted Local 4,992,528.68



2018-19 Second InterimCounty School Facilities Fund


Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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


4) Other Local Revenue 8600-8799 0.00 0.00 6,597.26 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 6,597.26 0.00

B. EXPENDITURES


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

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

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

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

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



9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 6,597.26 0.00


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


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

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





Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 6,597.26 0.00








Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 72,522.87 92,666.82 92,666.82 c) Committed









Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0%




OTHER LOCAL REVENUE



Interest 8660 0.00 0.00 6,597.26 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 6,597.26 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 6,597.26 0.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES





TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

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




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



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%


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




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


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



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

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

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




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00




Form 35I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


To: State School Building Fund/ County School Facilities Fund From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0%







OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






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

USES


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

CONTRIBUTIONS






Second InterimCounty School Facilities Fund


Form 35I



7710 State School Facilities Projects 92,666.82



2018-19 Second InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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


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

5) TOTAL, REVENUES 0.00 0.00 0.00 0.00

B. EXPENDITURES






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



9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00

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


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


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

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





Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

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

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 35,441.84 0.00 0.00 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 35,441.84 0.00 0.00


e) Adjusted Beginning Balance (F1c + F1d) 35,441.84 0.00 0.00

2) Ending Balance, June 30 (E + F1e) 35,441.84 0.00 0.00


Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 35,441.84 0.00 0.00 c) Committed









Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE



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


OTHER LOCAL REVENUE

Other Local Revenue




Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Other Local Revenue



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

TOTAL, REVENUES 0.00 0.00 0.00 0.00




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CLASSIFIED SALARIES





TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

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




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



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%


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




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


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



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

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

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




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%




Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%




Other Transfers Out



To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00




Form 40I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS


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




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




OTHER SOURCES/USES

SOURCES

Proceeds


Other Sources






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

USES



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

CONTRIBUTIONS






Second InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



9010 Other Restricted Local 0.00

Total, Restricted Balance 0.00


2018-19 Second InterimBond Interest and Redemption Fund


Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

A. REVENUES

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

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

3) Other State Revenue 8300-8599 42,439.00 42,439.00 0.00 42,439.00 0.00 0.0%

4) Other Local Revenue 8600-8799 5,770,342.00 5,770,342.00 990,952.34 5,770,342.00 0.00 0.0%

5) TOTAL, REVENUES 5,812,781.00 5,812,781.00 990,952.34 5,812,781.00

B. EXPENDITURES






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

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 5,812,781.00 5,812,781.00 5,214,015.63 5,812,781.00 0.00 0.0%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 (4,223,063.29) 0.00


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


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

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





Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 (4,223,063.28) 0.00


b) Audit Adjustments 9793 0.00 7,505,839.00 7,505,839.00 0.00 0.0%






Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 6,218,257.01 14,168,632.25 14,168,632.25 c) Committed









Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

Tax Relief Subventions Voted Indebtedness Levies

Homeowners' Exemptions 8571 42,439.00 42,439.00 0.00 42,439.00 0.00 0.0%


TOTAL, OTHER STATE REVENUE 42,439.00 42,439.00 0.00 42,439.00 0.00 0.0%

OTHER LOCAL REVENUE

County and District Taxes Voted Indebtedness Levies Secured Roll 8611 5,494,875.00 5,494,875.00 753,104.05 5,494,875.00 0.00 0.0%

Unsecured Roll 8612 119,891.00 119,891.00 118,144.93 119,891.00 0.00 0.0%



Penalties and Interest from Delinquent Non-LCFF Taxes 8629 28,092.00 28,092.00 14,452.24 28,092.00 0.00 0.0%

Interest 8660 18,584.00 18,584.00 44,888.84 18,584.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 5,770,342.00 5,770,342.00 990,952.34 5,770,342.00 0.00 0.0%

TOTAL, REVENUES 5,812,781.00 5,812,781.00 990,952.34 5,812,781.00


Debt Service

Bond Redemptions 7433 3,460,795.00 3,460,795.00 3,830,203.90 3,460,795.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 2,351,986.00 2,351,986.00 1,383,811.73 2,351,986.00 0.00 0.0%



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 5,812,781.00 5,812,781.00 5,214,015.63 5,812,781.00 0.00 0.0%

TOTAL, EXPENDITURES 5,812,781.00 5,812,781.00 5,214,015.63 5,812,781.00




Form 51I



(A)


(B)Actuals To Date

(C)


(D)


(E)

% DiffColumnB & D

(F)

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.01 0.00 0.00 0.0%

USES



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

CONTRIBUTIONS






Second InterimBond Interest and Redemption Fund


Form 51I



9010 Other Restricted Local 14,168,632.25



2018-19 Second InterimAVERAGE DAILY ATTENDANCE 36 75069 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: adai (Rev 02/05/2018) Page 1 of 1 Printed: 3/7/2019 11:16 AM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 10,388.58 10,388.58 10,252.23 10,408.02 19.44 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 10,388.58 10,388.58 10,252.23 10,408.02 19.44 0% 5. District Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 30.70 30.70 30.70 30.70 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 1.44 1.44 1.44 1.44 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 23.07 23.07 23.07 23.07 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 55.21 55.21 55.21 55.21 0.00 0% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 10,443.79 10,443.79 10,307.44 10,463.23 19.44 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0% 2. District Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 0.00 0.00 0.00 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0% 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0% 4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

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

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

1. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0% 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0% 3. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0% 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 0.00 0.00 0.00 0.00 0.00 0%

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

5. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0% 7. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0% 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0% 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0%

2018‐19 SECOND INTERIMCASHFLOW WORKSHEET ‐ BUDGET YEAR (1)

Major Range DescriptionBeginning Balance

7/1/2018Month

7/31/2018Month

8/31/2018Month

9/30/2018Month

10/31/2018Month

11/30/2018Month

12/31/2018Month

1/31/2019Fund 01 GENERAL FUND

Fund SummaryBalance Sheet

Beginning Month Cash - 18,641,057.31 13,096,043.52 13,012,903.08 18,934,912.69 15,482,686.03 14,843,145.44 27,636,132.41Balance Sheet

RevenueLCFF Principal Apportionment (8010 to 8019) - 3,039,324.00 3,039,324.00 9,447,920.00 5,470,783.00 7,103,471.00 9,447,919.00 5,470,783.00LCFF Property Taxes (8020 to 8079) - 578,281.59 - - - 3,590,004.51 11,153,843.15 876,899.66Federal Revenue (8100 to 8299) - 80,211.11 1,315,343.79 173,368.56 735,866.93 (2,124,040.61) 1,176,038.38 1,044,344.00Other State Revenue (8300 to 8599) - - - 656,990.69 217,094.17 (407,895.49) 768,610.00 1,489,679.43Other Local Revenue (8600 to 8799) - 86,281.55 372,568.30 456,194.41 631,597.12 (51,658.01) 1,179,782.93 402,327.17

Total Revenue 3,784,098.25 4,727,236.09 10,734,473.66 7,055,341.22 8,109,881.40 23,726,193.46 9,284,033.26Expenditure

Certificated Salary (1000 to 1999) - - 628,618.20 490,666.84 5,181,815.17 5,113,744.45 5,199,562.62 5,038,511.68Classified Salary (2000 to 2999) - 622,602.72 717,675.94 1,433,257.34 1,344,290.85 1,385,712.34 1,396,809.76 1,401,310.30Employee Benefit (3000 to 3999) - 521,897.82 1,531,994.72 1,676,269.17 2,494,372.76 2,483,428.10 2,515,707.44 2,499,981.21Books and Supplies (4000 to 4999) - 18,708.15 210,295.43 332,596.82 276,724.28 211,816.97 157,930.14 185,152.27Services and Operating Expenditures (5000 to 5999) - (74,703.49) 1,675,063.72 657,602.55 1,418,735.53 176,733.50 1,478,761.05 2,125,261.86Capital Outlay (6000 to 6999) - (268.00) (282,952.98) 7,612.11 379,435.00 (68,701.74) 41,152.63 135,610.34Other Outgo (7100 to 7499) - - - 35,420.16 232,000.53 (37,113.43) 141,759.56 71,469.37Interfund Transfers Out (7600 to 7629) - - - - - - - -

Total Expenditure 1,088,237.20 4,480,695.03 4,633,424.99 11,327,374.12 9,265,620.19 10,931,683.20 11,457,297.03Revenue Less Expense 2,695,861.05 246,541.06 6,101,048.67 (4,272,032.90) (1,155,738.79) 12,794,510.26 (2,173,263.77)

Balance SheetAssets

Cash not in Treasury (9111 to 9199) 75,000.00 - - - - - - -Accounts Receivable (9200 to 9299) 4,221,259.40 347,158.37 246,911.27 46,622.29 243,341.41 3,337,226.06 - -DUE FROM OTHER FUNDS (9310) 1,372,120.14 - - - - 372,120.14 - -Stores (9320 to 9329) 174,677.61 - 15,211.95 3,833.07 29,319.79 (19,178.79) (444.28) (31,720.58)PREPAID EXPENDITURES (9330) 85,567.56 (2,625.40) 88,192.96 - (12,091.25) 145.85 - -

Total Assets 5,928,624.71 344,532.97 350,316.18 50,455.36 260,569.95 3,690,313.26 (444.28) (31,720.58)Liabilities

Accounts Payable (9500 to 9599) 12,002,499.07 8,585,407.81 679,997.68 229,494.42 (559,236.29) 3,127,202.63 1,079.01 212,178.46DUE TO OTHER FUNDS (9610) 10,976.94 - - - - 10,976.94 - -Temporary Loans (9640 to 9648) - - - - - - - -DEFERRED REVENUE (9650) 35,935.49 - - - - 35,935.49 - -

Total Liabilities 12,049,411.50 8,585,407.81 679,997.68 229,494.42 (559,236.29) 3,174,115.06 1,079.01 212,178.46Balance Sheet (8,240,874.84) (329,681.50) (179,039.06) 819,806.24 516,198.20 (1,523.29) (243,899.04)Net Increase/Decrease (5,545,013.79) (83,140.44) 5,922,009.61 (3,452,226.66) (639,540.59) 12,792,986.97 (2,417,162.81)Total Ending Cash Balance 13,096,043.52 13,012,903.08 18,934,912.69 15,482,686.03 14,843,145.44 27,636,132.41 25,218,969.60

Page 1 of 2

2018‐19 SECOND INTERIMCASHFLOW WORKSHEET ‐ BUDGET YEAR (1)

Month2/28/2019

Month3/31/2019

Month4/30/2019

Month5/31/2019

Month6/30/2019 Accruals Adjustments Total

Ending Cashplus Accruals

and Adjustments Budget

25,218,969.60 20,174,116.54 22,291,732.56 20,807,452.03 19,005,075.67 - - (0.00) 18,261,335.24 -

4,553,029.00 11,279,154.37 6,706,524.22 6,706,524.22 7,621,050.25 (1,829,052.06) - 78,056,754.00 (1,829,052.06) 78,056,754.00582,276.47 104,518.25 2,612,956.22 731,627.74 34,839.41 - - 20,265,247.00 - 20,265,247.00

241.76 593,669.87 - - 890,504.81 2,756,324.40 - 6,641,873.00 2,756,324.40 6,641,873.00181,034.00 266,494.77 266,494.77 304,565.46 2,588,806.38 380,706.82 - 6,712,581.00 380,706.82 6,712,581.00657,530.31 580,942.38 444,250.05 888,500.11 512,596.22 991,019.46 - 7,151,932.00 991,019.46 7,151,932.00

5,974,111.54 12,824,779.64 10,030,225.26 8,631,217.53 11,647,797.07 2,298,998.62 - 116,529,388.38 2,298,998.62 118,828,387.00

5,150,046.46 5,332,350.92 5,332,350.92 5,332,350.92 5,332,350.92 5,332,350.90 - 53,464,720.00 5,332,350.90 53,464,720.001,435,152.15 1,805,389.38 1,745,209.73 661,976.11 1,745,209.73 60,179.65 - 15,754,776.00 60,179.65 15,754,776.002,493,413.51 1,854,932.20 1,854,932.20 1,507,132.42 5,680,729.87 695,599.58 - 27,810,391.00 695,599.58 27,810,391.00

227,487.20 585,699.60 146,424.90 658,912.06 1,683,886.36 585,699.82 - 5,281,334.00 585,699.82 5,281,334.00830,665.80 715,370.82 1,430,741.64 894,213.52 1,371,127.40 1,549,970.10 - 14,249,544.00 1,549,970.10 14,249,544.00153,425.25 290,612.98 188,505.72 7,854.40 7,854.40 290,612.89 - 1,150,753.00 290,612.89 1,150,753.0063,756.28 12,479.65 524,145.10 - 411,828.29 299,511.49 - 1,755,257.00 299,511.49 1,755,257.0031,508.41 - - - - (0.41) - 31,508.00 (0.41) 31,508.00

10,385,455.06 10,596,835.55 11,222,310.21 9,062,439.43 16,232,986.97 8,813,924.02 - 110,684,358.98 8,813,924.02 119,498,283.00 (4,411,343.52) 2,227,944.09 (1,192,084.95) (431,221.90) (4,585,189.90) (6,514,925.40) - 5,845,029.40 (6,514,925.40)

- - - - - - 75,000.00 - 75,000.00 - - - - - - - - 4,221,259.40 - - - - - - 1,000,000.00 - - 1,372,120.14 - -

14,781.72 (38,954.75) 61,678.36 4,869.34 134,718.52 563.26 - 174,114.35 563.26 - (98.95) - 12,405.68 13,851.00 (14,212.33) - - 85,567.56 - -

14,682.77 (38,954.75) 74,084.04 18,720.34 1,120,506.19 563.26 75,000.00 5,853,061.45 75,563.26 -

648,192.31 71,373.32 366,279.62 389,874.80 (2,720,943.28) 971,598.58 - 11,030,900.49 971,598.58 - - - - - - - - 10,976.94 - - - - - 1,000,000.00 - (1,000,000.00) - 1,000,000.00 (1,000,000.00) - - - - - - - - 35,935.49 - -

648,192.31 71,373.32 366,279.62 1,389,874.80 (2,720,943.28) (28,401.42) - 12,077,812.92 (28,401.42) - (633,509.54) (110,328.07) (292,195.58) (1,371,154.46) 3,841,449.47 28,964.68 75,000.00 (6,224,751.47) 103,964.68

(5,044,853.06) 2,117,616.02 (1,484,280.53) (1,802,376.36) (743,740.43) (6,485,960.72) 75,000.00 (379,722.07) (6,410,960.72)20,174,116.54 22,291,732.56 20,807,452.03 19,005,075.67 18,261,335.24 11,850,374.52

Page 2 of 2


Second Interim2018-19 Projected Year Totals

Every Student Succeeds Act Maintenance of Effort Expenditures36 75069 0000000

Form ESMOE

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: esmoe (Rev 03/01/2018) Page 1 Printed: 3/7/2019 11:18 AM

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

2018-19Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 119,498,283.00

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 6,847,715.00

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 1,536,309.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 1,150,753.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 708,403.00

5. Interfund Transfers Out All 9300 7600-7629 31,508.00

9100 76996. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

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

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

All All 8710 10,089.00

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

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

D2.

10. Total state and local expenditures not allowed for MOE calculation(Sum lines C1 through C9) 3,437,062.00

1000-7143,D. Plus additional MOE expenditures: 7300-7439

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

minus8000-8699 76,713.00

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

expenditures in lines A or D1.

E. Total expenditures subject to MOE(Line A minus lines B and C10, plus lines D1 and D2) 109,290,219.00




Form ESMOE


Section II - Expenditures Per ADA

2018-19Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form AI, Column C, sum of lines A6 and C9)*

10,307.44B. Expenditures per ADA (Line I.E divided by Line II.A) 10,603.04

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

A. Base expenditures (Preloaded expenditures extracted from prior yearUnaudited Actuals MOE calculation). (Note: If the prior year MOE was notmet, in its final determination, CDE will adjust the prior year base to 90percent of the preceding prior year amount rather than the actual prior yearexpenditure amount.) 110,865,465.46 10,649.991. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.002. Total adjusted base expenditure amounts (Line A plus Line A.1) 110,865,465.46 10,649.99

B. Required effort (Line A.2 times 90%) 99,778,918.91 9,584.99

C. Current year expenditures (Line I.E and Line II.B) 109,290,219.00 10,603.04

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

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

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

*Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.




Form ESMOE


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

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00


Second Interim2018-19 Projected Year TotalsIndirect Cost Rate Worksheet

36 75069 0000000Form ICR

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 3/7/2019 11:18 AM

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

A. Salaries and Benefits - Other General Administration and Centralized Data Processing 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 2,237,372.00 2. Contracted general administrative positions not paid through payroll a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 93,846,772.00 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 2.38%

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

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

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

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

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



36 75069 0000000Form ICR


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

A. Indirect Costs 1. Other General Administration, less portion charged to restricted resources or specific goals (Functions 7200-7600, objects 1000-5999, minus Line B9) 3,211,344.00 2. Centralized Data Processing, less portion charged to restricted resources or specific goals (Function 7700, objects 1000-5999, minus Line B10) 867,556.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

0.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999) 0.00 5. Plant Maintenance and Operations (portion relating to general administrative offices only) (Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 212,759.34 6. Facilities Rents and Leases (portion relating to general administrative offices only) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00 7. Adjustment for Employment Separation Costs a. Plus: Normal Separation Costs (Part II, Line A) 0.00 b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 4,291,659.34 9. Carry-Forward Adjustment (Part IV, Line F) (272,525.10) 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 4,019,134.24

B. Base Costs 1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 78,369,126.00 2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 11,756,889.00 3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 7,305,639.00 4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 382,972.00 5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 1,600,781.00 6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 826,314.00 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00 9. Other General Administration (portion charged to restricted resources or specific goals only) (Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 10. Centralized Data Processing (portion charged to restricted resources or specific goals only) (Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00 11. Plant Maintenance and Operations (all except portion relating to general administrative offices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 8,726,708.66 12. Facilities Rents and Leases (all except portion relating to general administrative offices) (Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00 13. Adjustment for Employment Separation Costs a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00 14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 522,407.00 15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 4,713,663.00 17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00 18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 114,204,499.66

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 divided by Line B18) 3.76%

D. Preliminary Proposed Indirect Cost Rate (For final approved fixed-with-carry-forward rate for use in 2020-21 see www.cde.ca.gov/fg/ac/ic) (Line A10 divided by Line B18) 3.52%



36 75069 0000000Form ICR


Part IV - Carry-forward Adjustment

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

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

A. Indirect costs incurred in the current year (Part III, Line A8) 4,291,659.34

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

1. Carry-forward adjustment from the second prior year (476,232.97)

2. Carry-forward adjustment amount deferred from prior year(s), if any (661,816.48)

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

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (3%) times Part III, Line B18); zero if negative 0.00

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (3%) times Part III, Line B18) or (the highest rate used to recover costs from any program (3%) times Part III, Line B18); zero if positive (272,525.10)

D. Preliminary carry-forward adjustment (Line C1 or C2) (272,525.10)

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

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

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward adjustment is applied to the current year calculation: 3.52%

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward adjustment ($-136,262.55) is applied to the current year calculation and the remainder ($-136,262.55) is deferred to one or more future years: 3.64%

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward adjustment ($-90,841.70) is applied to the current year calculation and the remainder ($-181,683.40) is deferred to one or more future years: 3.68%

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

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) (272,525.10)



Exhibit A: Indirect Cost Rates Charged to Programs36 75069 0000000

Form ICR


Approved indirect cost rate: 3.00%Highest rate used in any program: 3.00%

Fund Resource

Eligible Expenditures(Objects 1000-5999

except Object 5100)Indirect Costs Charged

(Objects 7310 and 7350)RateUsed

01 3010 3,268,670.00 98,060.00 3.00%01 3310 1,740,302.00 52,209.00 3.00%01 3550 92,323.00 2,769.00 3.00%01 4035 420,779.00 12,623.00 3.00%01 4127 177,464.00 5,323.00 3.00%01 4203 179,000.00 3,579.00 2.00%01 5640 780,089.00 14,525.00 1.86%01 6010 80,424.00 2,413.00 3.00%



Multiyear ProjectionsUnrestricted

36 75069 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: mypi (Rev 03/30/2015) Page 1 Printed: 3/7/2019 11:19 AM

DescriptionObjectCodes


(Form 01I)(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 98,322,001.00 2.39% 100,667,596.00 1.26% 101,940,088.00 2. Federal Revenues 8100-8299 413,772.00 0.00% 413,772.00 0.00% 413,772.00 3. Other State Revenues 8300-8599 3,900,636.00 -49.47% 1,970,938.00 -0.89% 1,953,328.00 4. Other Local Revenues 8600-8799 2,598,912.00 0.00% 2,598,912.00 0.00% 2,598,912.00 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 (18,389,956.00) 8.34% (19,923,936.00) 2.88% (20,498,632.00) 6. Total (Sum lines A1 thru A5c) 86,845,365.00 -1.29% 85,727,282.00 0.79% 86,407,468.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 42,805,040.00 42,256,852.00 b. Step & Column Adjustment 565,027.00 557,790.00 c. Cost-of-Living Adjustment d. Other Adjustments (1,113,215.00) (840,675.00) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 42,805,040.00 -1.28% 42,256,852.00 -0.67% 41,973,967.00 2. Classified Salaries a. Base Salaries 10,339,205.00 10,497,395.00 b. Step & Column Adjustment 158,190.00 160,610.00 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 10,339,205.00 1.53% 10,497,395.00 1.53% 10,658,005.00 3. Employee Benefits 3000-3999 21,196,072.00 4.15% 22,075,602.00 5.07% 23,195,480.00 4. Books and Supplies 4000-4999 2,906,712.00 0.00% 2,906,712.00 0.00% 2,906,712.00 5. Services and Other Operating Expenditures 5000-5999 8,342,324.00 -2.40% 8,142,324.00 0.00% 8,142,324.00 6. Capital Outlay 6000-6999 116,543.00 -51.48% 56,543.00 0.00% 56,543.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,470,450.00 0.00% 1,470,450.00 0.00% 1,470,450.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 (191,501.00) -26.11% (141,501.00) 0.00% (141,501.00) 9. Other Financing Uses a. Transfers Out 7600-7629 31,508.00 0.00% 31,508.00 0.00% 31,508.00 b. Other Uses 7630-7699 0.00 0.00% 0.00%10. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 87,016,353.00 0.32% 87,295,885.00 1.14% 88,293,488.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (170,988.00) (1,568,603.00) (1,886,020.00)

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 8,653,225.80 8,482,237.80 6,913,634.80 2. Ending Fund Balance (Sum lines C and D1) 8,482,237.80 6,913,634.80 5,027,614.80

3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 0.00 b. Restricted 9740 c. Committed 1. Stabilization Arrangements 9750 0.00 2. Other Commitments 9760 0.00 d. Assigned 9780 4,897,289.31 3,341,758.72 1,406,064.42 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 3,584,948.49 3,571,876.08 3,621,550.38 2. Unassigned/Unappropriated 9790 0.00 0.00 0.00 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 8,482,237.80 6,913,634.80 5,027,614.80



Multiyear ProjectionsUnrestricted

36 75069 0000000Form MYPI




(Form 01I)(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 3,584,948.49 3,571,876.08 3,621,550.38 c. Unassigned/Unappropriated 9790 0.00 0.00 0.00(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 b. Reserve for Economic Uncertainties 9789 0.00 c. Unassigned/Unappropriated 9790 0.00 3. Total Available Reserves (Sum lines E1a thru E2c) 3,584,948.49 3,571,876.08 3,621,550.38F. 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.

Certificated Salaries other adjustments are for projected attrition and declining enrollment.Certificated Salaries other adjustments are for projected attrition and declining enrollment.



Multiyear ProjectionsRestricted

36 75069 0000000Form MYPI




(Form 01I)(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 0.00 0.00% 0.00% 2. Federal Revenues 8100-8299 6,228,101.00 -19.72% 5,000,000.00 0.00% 5,000,000.00 3. Other State Revenues 8300-8599 2,811,945.00 -50.21% 1,400,000.00 0.00% 1,400,000.00 4. Other Local Revenues 8600-8799 4,553,020.00 -5.56% 4,300,000.00 0.00% 4,300,000.00 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 18,389,956.00 8.34% 19,923,936.00 2.88% 20,498,632.00 6. Total (Sum lines A1 thru A5c) 31,983,022.00 -4.25% 30,623,936.00 1.88% 31,198,632.00

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 10,659,680.00 10,800,388.00 b. Step & Column Adjustment 140,708.00 142,565.00 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 10,659,680.00 1.32% 10,800,388.00 1.32% 10,942,953.00 2. Classified Salaries a. Base Salaries 5,415,571.00 5,498,429.00 b. Step & Column Adjustment 82,858.00 84,126.00 c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 5,415,571.00 1.53% 5,498,429.00 1.53% 5,582,555.00 3. Employee Benefits 3000-3999 6,614,319.00 8.22% 7,158,026.00 6.58% 7,629,305.00 4. Books and Supplies 4000-4999 2,374,622.00 -35.01% 1,543,336.00 -1.03% 1,527,431.00 5. Services and Other Operating Expenditures 5000-5999 5,907,220.00 4.23% 6,156,823.00 -0.39% 6,132,965.00 6. Capital Outlay 6000-6999 1,034,210.00 -82.27% 183,341.00 0.00% 183,341.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 284,807.00 0.00% 284,807.00 0.00% 284,807.00 8. Other Outgo - Transfers of Indirect Costs 7300-7399 191,501.00 -26.11% 141,501.00 0.00% 141,501.00 9. Other Financing Uses a. Transfers Out 7600-7629 0.00 0.00% 0.00% b. Other Uses 7630-7699 0.00 0.00% 0.00%10. Other Adjustments (Explain in Section F below)11. Total (Sum lines B1 thru B10) 32,481,930.00 -2.20% 31,766,651.00 2.07% 32,424,858.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (498,908.00) (1,142,715.00) (1,226,226.00)

D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 3,867,044.72 3,368,136.72 2,225,421.72 2. Ending Fund Balance (Sum lines C and D1) 3,368,136.72 2,225,421.72 999,195.72 3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 0.00 b. Restricted 9740 3,368,136.72 2,225,421.72 999,195.72 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 0.00 0.00 0.00 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 3,368,136.72 2,225,421.72 999,195.72



Multiyear ProjectionsRestricted

36 75069 0000000Form MYPI




(Form 01I)(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 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated Amount 9790(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 b. Reserve for Economic Uncertainties 9789 c. Unassigned/Unappropriated 9790 3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.



Multiyear ProjectionsUnrestricted/Restricted

36 75069 0000000Form MYPI




(Form 01I)(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 98,322,001.00 2.39% 100,667,596.00 1.26% 101,940,088.00 2. Federal Revenues 8100-8299 6,641,873.00 -18.49% 5,413,772.00 0.00% 5,413,772.00 3. Other State Revenues 8300-8599 6,712,581.00 -49.78% 3,370,938.00 -0.52% 3,353,328.00 4. Other Local Revenues 8600-8799 7,151,932.00 -3.54% 6,898,912.00 0.00% 6,898,912.00 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) 118,828,387.00 -2.08% 116,351,218.00 1.08% 117,606,100.00B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 53,464,720.00 53,057,240.00 b. Step & Column Adjustment 705,735.00 700,355.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments (1,113,215.00) (840,675.00) e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 53,464,720.00 -0.76% 53,057,240.00 -0.26% 52,916,920.00 2. Classified Salaries a. Base Salaries 15,754,776.00 15,995,824.00 b. Step & Column Adjustment 241,048.00 244,736.00 c. Cost-of-Living Adjustment 0.00 0.00 d. Other Adjustments 0.00 0.00 e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 15,754,776.00 1.53% 15,995,824.00 1.53% 16,240,560.00 3. Employee Benefits 3000-3999 27,810,391.00 5.12% 29,233,628.00 5.44% 30,824,785.00 4. Books and Supplies 4000-4999 5,281,334.00 -15.74% 4,450,048.00 -0.36% 4,434,143.00 5. Services and Other Operating Expenditures 5000-5999 14,249,544.00 0.35% 14,299,147.00 -0.17% 14,275,289.00 6. Capital Outlay 6000-6999 1,150,753.00 -79.15% 239,884.00 0.00% 239,884.00 7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,755,257.00 0.00% 1,755,257.00 0.00% 1,755,257.00 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 31,508.00 0.00% 31,508.00 0.00% 31,508.00 b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.0010. Other Adjustments 0.00 0.0011. Total (Sum lines B1 thru B10) 119,498,283.00 -0.36% 119,062,536.00 1.39% 120,718,346.00C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) (669,896.00) (2,711,318.00) (3,112,246.00)D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 12,520,270.52 11,850,374.52 9,139,056.52 2. Ending Fund Balance (Sum lines C and D1) 11,850,374.52 9,139,056.52 6,026,810.52 3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 0.00 0.00 0.00 b. Restricted 9740 3,368,136.72 2,225,421.72 999,195.72 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 4,897,289.31 3,341,758.72 1,406,064.42 e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties 9789 3,584,948.49 3,571,876.08 3,621,550.38 2. Unassigned/Unappropriated 9790 0.00 0.00 0.00 f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 11,850,374.52 9,139,056.52 6,026,810.52



Multiyear ProjectionsUnrestricted/Restricted

36 75069 0000000Form MYPI




(Form 01I)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)E. AVAILABLE RESERVES (Unrestricted except as noted) 1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 3,584,948.49 3,571,876.08 3,621,550.38 c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 d. Negative Restricted Ending Balances (Negative resources 2000-9999) 979Z 0.00 0.00 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 0.00 0.00 b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2c) 3,584,948.49 3,571,876.08 3,621,550.38 4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.00% 3.00% 3.00%F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For 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 AI, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 10,252.23 10,111.30 9,954.07 3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 119,498,283.00 119,062,536.00 120,718,346.00 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) 119,498,283.00 119,062,536.00 120,718,346.00 d. Reserve Standard Percentage Level (Refer to Form 01CSI, Criterion 10 for calculation details) 3% 3% 3% e. Reserve Standard - By Percent (Line F3c times F3d) 3,584,948.49 3,571,876.08 3,621,550.38 f. Reserve Standard - By Amount (Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00 g. Reserve Standard (Greater of Line F3e or F3f) 3,584,948.49 3,571,876.08 3,621,550.38 h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

36 75069 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: siai (Rev 05/16/2016) Page 1 of 2 Printed: 3/7/2019 11:19 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01I GENERAL FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 31,508.00 Fund Reconciliation09I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation10I SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation11I ADULT EDUCATION FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation12I CHILD DEVELOPMENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 31,508.00 0.00 Fund Reconciliation14I DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation15I PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation18I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation19I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation21I BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation25I CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation35I COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation51I BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation53I TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation56I DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation57I FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation61I CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

36 75069 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: siai (Rev 05/16/2016) Page 2 of 2 Printed: 3/7/2019 11:19 AM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62I CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation63I OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation66I WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation67I SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation71I RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation73I FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation76I WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation95I STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 0.00 0.00 0.00 0.00 31,508.00 31,508.00



School District Criteria and Standards Review36 75069 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2018.2.0File: csi (Rev04/19/2018) Page 1 of 26 Printed: 3/7/2019 11:20 AM

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

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

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

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

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

1A. Calculating the District's ADA Variances

DATA ENTRY: First Interim data that exist will be extracted into the first column, otherwise, enter data for all fiscal years. Second Interim Projected Year Totals data that exist for the currentyear will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for allfiscal years.

Estimated Funded ADA

First Interim Second InterimProjected Year Totals Projected Year Totals

Fiscal Year (Form 01CSI, Item 1A) (Form AI, Lines A4 and C4) Percent Change StatusCurrent Year (2018-19)

District Regular 10,408.02 10,408.02Charter School 0.00 0.00

Total ADA 10,408.02 10,408.02 0.0% Met1st Subsequent Year (2019-20)

District Regular 10,252.23 10,252.23Charter School

Total ADA 10,252.23 10,252.23 0.0% Met2nd Subsequent Year (2020-21)

District Regular 10,111.30 10,111.30Charter School

Total ADA 10,111.30 10,111.30 0.0% Met

1B. Comparison of District ADA to the Standard

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

1a. STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:(required if NOT met)




Form 01CSI


2. CRITERION: Enrollment

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

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

2A. Calculating the District's Enrollment Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enter districtregular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Enrollment First Interim Second Interim

Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change StatusCurrent Year (2018-19)

District Regular 10,693 10,693Charter School

Total Enrollment 10,693 10,693 0.0% Met1st Subsequent Year (2019-20)


Total Enrollment 10,546 10,546 0.0% Met2nd Subsequent Year (2020-21)


Total Enrollment 10,382 10,382 0.0% Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.





Form 01CSI


3. CRITERION: ADA to Enrollment

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

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

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regular andcharter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

P-2 ADA Enrollment

Unaudited Actuals CBEDS Actual Historical RatioFiscal Year (Form A, Lines A4 and C4) (Form 01CSI, Item 3A) of ADA to Enrollment

Third Prior Year (2015-16)District Regular 10,682 11,138Charter School

Total ADA/Enrollment 10,682 11,138 95.9%Second Prior Year (2016-17)


Total ADA/Enrollment 10,624 11,028 96.3%First Prior Year (2017-18)

District Regular 10,389 10,907Charter School 0

Total ADA/Enrollment 10,389 10,907 95.3%Historical Average Ratio: 95.8%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 96.3%

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

DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal 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.

Estimated P-2 ADA EnrollmentCBEDS/Projected

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

District Regular 10,252 10,693Charter School 0

Total ADA/Enrollment 10,252 10,693 95.9% Met1st Subsequent Year (2019-20)


Total ADA/Enrollment 10,111 10,546 95.9% Met2nd Subsequent Year (2020-21)


Total ADA/Enrollment 9,954 10,382 95.9% Met

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


1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years.





Form 01CSI


4. CRITERION: LCFF Revenue

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

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

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

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

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

First Interim Second InterimFiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status

Current Year (2018-19) 98,322,001.00 98,322,001.00 0.0% Met1st Subsequent Year (2019-20) 99,804,276.00 100,667,596.00 0.9% Met2nd Subsequent Year (2020-21) 100,872,607.00 101,940,088.00 1.1% Met

4B. Comparison of District LCFF Revenue to the Standard


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





Form 01CSI


5. CRITERION: Salaries and Benefits

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

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

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

Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and BenefitsFiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2015-16) 74,036,406.58 83,087,071.44 89.1%Second Prior Year (2016-17) 73,217,907.36 84,490,771.75 86.7%First Prior Year (2017-18) 73,059,144.03 84,806,709.85 86.1%

Historical Average Ratio: 87.3%

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

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

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

greater of 3% or the district's reservestandard percentage): 84.3% to 90.3% 84.3% to 90.3% 84.3% to 90.3%

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

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

Projected Year Totals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures StatusCurrent Year (2018-19) 74,340,317.00 86,984,845.00 85.5% Met1st Subsequent Year (2019-20) 74,829,849.00 87,264,377.00 85.8% Met2nd Subsequent Year (2020-21) 75,827,452.00 88,261,980.00 85.9% Met

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


1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years.





Form 01CSI


6. CRITERION: Other Revenues and Expenditures

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

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

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

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

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

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

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

First Interim Second InterimProjected Year Totals Projected Year Totals Change Is Outside

Object Range / Fiscal Year (Form 01CSI, Item 6A) (Fund 01) (Form MYPI) Percent Change Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)Current Year (2018-19) 7,018,028.00 6,641,873.00 -5.4% Yes1st Subsequent Year (2019-20) 5,274,267.00 5,413,772.00 2.6% No2nd Subsequent Year (2020-21) 5,274,267.00 5,413,772.00 2.6% No

Explanation:(required if Yes)

Reduction in budgeted revenue for carryover amounts.

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)Current Year (2018-19) 6,395,521.00 6,712,581.00 5.0% No1st Subsequent Year (2019-20) 3,367,157.00 3,370,938.00 0.1% No2nd Subsequent Year (2020-21) 3,342,164.00 3,353,328.00 0.3% No


Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)Current Year (2018-19) 6,787,013.00 7,151,932.00 5.4% Yes1st Subsequent Year (2019-20) 6,679,993.00 6,898,912.00 3.3% No2nd Subsequent Year (2020-21) 6,679,993.00 6,898,912.00 3.3% No


Increase in revenues recognized once received.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)Current Year (2018-19) 6,371,864.00 5,281,334.00 -17.1% Yes1st Subsequent Year (2019-20) 4,621,195.00 4,450,048.00 -3.7% No2nd Subsequent Year (2020-21) 4,550,822.00 4,434,143.00 -2.6% No


Reduction in budgeted expenses for carryover amounts.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)Current Year (2018-19) 13,863,342.00 14,249,544.00 2.8% No1st Subsequent Year (2019-20) 14,389,250.00 14,299,147.00 -0.6% No2nd Subsequent Year (2020-21) 14,283,691.00 14,275,289.00 -0.1% No





Form 01CSI


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

DATA ENTRY: All data are extracted or calculated.

First Interim Second InterimObject Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2018-19) 20,200,562.00 20,506,386.00 1.5% Met1st Subsequent Year (2019-20) 15,321,417.00 15,683,622.00 2.4% Met2nd Subsequent Year (2020-21) 15,296,424.00 15,666,012.00 2.4% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2018-19) 20,235,206.00 19,530,878.00 -3.5% Met1st Subsequent Year (2019-20) 19,010,445.00 18,749,195.00 -1.4% Met2nd Subsequent Year (2020-21) 18,834,513.00 18,709,432.00 -0.7% Met

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

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

1a. STANDARD MET - Projected total operating revenues have not changed since first interim projections by more than the standard for the current year and two subsequent fiscalyears.

Explanation:Federal Revenue(linked from 6A

if NOT met)

Explanation:Other State Revenue

(linked from 6A if NOT met)

Explanation:Other Local Revenue


1b. STANDARD MET - Projected total operating expenditures have not changed since first interim projections by more than the standard for the current year and two subsequent fiscalyears.

Explanation:Books and Supplies


Explanation:Services and Other Exps





Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding asrequired pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for theirnormal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/RestrictedMaintenance Account (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 2019-20fiscal years, 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.

DATA ENTRY: Enter the Required Minimum Contribution if First Interim data does not exist. If EC 17070.75(e)(1) and (e)(2) apply, input 3%. First Interim data that exist will be extracted;otherwise, enter First Interim data into lines 1, if applicable, and 2. All other data are extracted.

Second Interim ContributionProjected Year Totals

Required Minimum (Fund 01, Resource 8150,Contribution Objects 8900-8999) Status

1. OMMA/RMA Contribution 2,681,517.17 2,681,518.00 Met

2. First Interim Contribution (information only) 2,681,518.00(Form 01CSI, First Interim, Criterion 7, Line 1)

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

Not applicable (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 metand Other is marked)




Form 01CSI


8. CRITERION: Deficit Spending

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

¹Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the GeneralFund 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 theGeneral 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 participatingmembers.

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

DATA ENTRY: All data are extracted or calculated.


District's Available Reserve Percentages (Criterion 10C, Line 9) 3.0% 3.0% 3.0%

District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 1.0% 1.0% 1.0%

8B. Calculating the District's Deficit Spending Percentages

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

Projected Year TotalsNet Change in Total Unrestricted Expenditures

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

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) StatusCurrent Year (2018-19) (170,988.00) 87,016,353.00 0.2% Met1st Subsequent Year (2019-20) (1,568,603.00) 87,295,885.00 1.8% Not Met2nd Subsequent Year (2020-21) (1,886,020.00) 88,293,488.00 2.1% Not Met

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits areeliminated or are balanced within the standard.


District plans to make reductions to correct deficit spending.




Form 01CSI


9. CRITERION: Fund and Cash Balances

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

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

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

Ending Fund BalanceGeneral Fund

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

Current Year (2018-19) 11,850,374.52 Met1st Subsequent Year (2019-20) 9,139,056.52 Met2nd Subsequent Year (2020-21) 6,026,810.52 Met

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


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


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

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

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

Ending Cash BalanceGeneral Fund

Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2018-19) 18,261,335.00 Met

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


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





Form 01CSI


10. CRITERION: Reserves

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

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regularADA and 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 forEconomic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and SpecialReserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending balances 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)may exclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Current Year, Form AI, Lines A4 and C4. 10,252 10,111 9,954Subsequent Years, Form MYPI, 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 MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enterdata for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

Current YearProjected Year Totals 1st Subsequent Year 2nd Subsequent Year

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

Current YearProjected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2018-19) (2019-20) (2020-21)1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 119,498,283.00 119,062,536.00 120,718,346.002. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 0.00 0.00 0.003. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 119,498,283.00 119,062,536.00 120,718,346.004. Reserve Standard Percentage Level 3% 3% 3%5. Reserve Standard - by Percent

(Line B3 times Line B4) 3,584,948.49 3,571,876.08 3,621,550.386. Reserve Standard - by Amount

($67,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 3,584,948.49 3,571,876.08 3,621,550.38




Form 01CSI


10C. Calculating the District's Available Reserve Amount

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

Current YearReserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(Unrestricted resources 0000-1999 except Line 4) (2018-19) (2019-20) (2020-21)

1. General Fund - Stabilization Arrangements(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00

2. General Fund - Reserve for Economic Uncertainties(Fund 01, Object 9789) (Form MYPI, Line E1b) 3,584,948.49 3,571,876.08 3,621,550.38

3. General Fund - Unassigned/Unappropriated Amount(Fund 01, Object 9790) (Form MYPI, Line E1c) 0.00 0.00 0.00

4. General Fund - Negative Ending Balances in Restricted Resources(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties(Fund 17, Object 9789) (Form MYPI, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount(Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00

8. District's Available Reserve Amount(Lines C1 thru C7) 3,584,948.49 3,571,876.08 3,621,550.38

9. District's Available Reserve Percentage (Information only)(Line 8 divided by Section 10B, Line 3) 3.00% 3.00% 3.00%

District's Reserve Standard (Section 10B, Line 7): 3,584,948.49 3,571,876.08 3,621,550.38

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.





Form 01CSI


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that have occurred since first interim projections that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that havechanged since first interim projections by more than five percent? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?(Refer to Education Code Section 42603) Yes

1b. If Yes, identify the interfund borrowings:

Temporary interfund borrowing from Fund 01 to Fund 13.

S4. Contingent Revenues

1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? 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 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.

Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget.

District's Contributions and Transfers Standard:-5.0% to +5.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. EnterSecond Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the Second Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;all other data will be calculated.

First Interim Second Interim PercentDescription / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted General Fund(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2018-19) (18,263,722.00) (18,389,956.00) 0.7% 126,234.00 Met1st Subsequent Year (2019-20) (19,914,166.00) (19,923,936.00) 0.0% 9,770.00 Met2nd Subsequent Year (2020-21) (20,383,086.00) (20,498,632.00) 0.6% 115,546.00 Met

1b. Transfers In, General Fund *Current Year (2018-19) 0.00 0.00 0.0% 0.00 Met1st Subsequent Year (2019-20) 0.00 0.00 0.0% 0.00 Met2nd Subsequent Year (2020-21) 0.00 0.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *Current Year (2018-19) 0.00 31,508.00 New 31,508.00 Not Met1st Subsequent Year (2019-20) 0.00 31,508.00 New 31,508.00 Not Met2nd Subsequent Year (2020-21) 0.00 31,508.00 New 31,508.00 Not Met

1d. Capital Project Cost OverrunsHave capital project cost overruns occurred since first interim projections that may impactthe 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. MET - Projected contributions have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.


1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.





Form 01CSI


1c. NOT MET - The projected transfers out of the general fund have changed since first interim projections by more than the standard for any of the current year or subsequent two fiscalyears. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing oreliminating the transfers.


Transfer from Fund 01 to Fund 13 for negative meal balances.

1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.

Project Information:(required if YES)




Form 01CSI


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: If First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter allother data, as applicable.

1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since first interim projections? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2018

Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 51-8571,8611/12/13/14/29/60,8979 51-7433/34 130,435,219Supp Early Retirement ProgramState School Building LoansCompensated Absences 660,308

Other Long-term Commitments (do not include OPEB):

TOTAL: 131,095,527

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2017-18) (2018-19) (2019-20) (2020-21)

Annual Payment Annual Payment Annual Payment Annual PaymentType of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital LeasesCertificates of ParticipationGeneral Obligation Bonds 5,805,178 6,358,075 6,538,550 6,822,700Supp Early Retirement ProgramState School Building LoansCompensated Absences

Other Long-term Commitments (continued):

Total Annual Payments: 5,805,178 6,358,075 6,538,550 6,822,700Has total annual payment increased over prior year (2017-18)? Yes Yes Yes




Form 01CSI


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:(Required if Yes

to increase in totalannual payments)

Voter approved debt will be repaid with property taxes.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.

Explanation:(Required if Yes)




Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.

1. a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities?

No

c. If Yes to Item 1a, have there been changes since first interim in OPEB contributions?

No

First Interim2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim

a. Total OPEB liability 24,746,490.00 24,746,490.00b. OPEB plan(s) fiduciary net position (if applicable) 0.00 0.00c. Total/Net OPEB liability (Line 2a minus Line 2b) 24,746,490.00 24,746,490.00

d. Is total OPEB liability based on the district's estimate or an actuarial valuation? Actuarial Actuariale. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jul 01, 2017 Jul 01, 2017

3. OPEB Contributionsa. OPEB actuarially determined contribution (ADC) if available, per First Interim actuarial valuation or Alternative Measurement Method (Form 01CSI, Item S7A) Second Interim Current Year (2018-19) 2,787,712.00 2,787,712.00 1st Subsequent Year (2019-20) 2,787,712.00 2,787,712.00 2nd Subsequent Year (2020-21) 2,787,712.00 2,787,712.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2018-19) 945,743.00 945,743.00 1st Subsequent Year (2019-20) 993,030.00 993,030.00 2nd Subsequent Year (2020-21) 1,042,682.00 1,042,682.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2018-19) 1,358,838.00 1,358,838.00 1st Subsequent Year (2019-20) 1,305,176.00 1,305,176.00 2nd Subsequent Year (2020-21) 1,220,755.00 1,220,755.00

d. Number of retirees receiving OPEB benefits Current Year (2018-19) 112 112 1st Subsequent Year (2019-20) 112 112 2nd Subsequent Year (2020-21) 112 112

4. Comments:




Form 01CSI


S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.

1. a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4)

No

b. If Yes to item 1a, have there been changes since first interim in self-insurance liabilities?

n/a

c. If Yes to item 1a, have there been changes since first interim in self-insurance contributions?

n/a

First Interim2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim

a. Accrued liability for self-insurance programs 0.00 0.00b. Unfunded liability for self-insurance programs 0.00 0.00

3. Self-Insurance Contributions First Interima. Required contribution (funding) for self-insurance programs (Form 01CSI, Item S7B) Second Interim Current Year (2018-19) 1st Subsequent Year (2019-20) 2nd Subsequent Year (2020-21)

b. Amount contributed (funded) for self-insurance programs Current Year (2018-19) 1st Subsequent Year (2019-20) 2nd Subsequent Year (2020-21)

4. Comments:

The district's workers' compensation is self-insured up to $350,000, with excess insurance retained through CSAC-EIA and managed in partnership withTPA, Pacific Claims Management.




Form 01CSI


S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided aspart of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate thedate of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded infuture fiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide 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: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of first interim projections? No

If Yes, complete number of FTEs, then skip to section S8B.If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit NegotiationsPrior Year (2nd Interim) Current 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 555.4 554.0 545.0 540.0

1a. Have any salary and benefit negotiations been settled since first interim projections? NoIf Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?If Yes, complete questions 6 and 7. Yes

Negotiations Settled Since First Interim Projections2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreementcertified 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 adoptedto meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year(2018-19) (2019-20) (2020-21)

Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:




Form 01CSI


Negotiations Not Settled6. Cost of a one percent increase in salary and statutory benefits 536,278


7. Amount included for any tentative salary schedule increases 0 0 0

Current 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 interim and MYPs? Yes Yes Yes2. Total cost of H&W benefits3. Percent of H&W cost paid by employer 95.0% 95.0% 95.0%4. Percent projected change in H&W cost over prior year 5.0% 5.0% 5.0%

Certificated (Non-management) Prior Year Settlements NegotiatedSince First Interim Projections

Are any new costs negotiated since first interim projections for prior yearsettlements included in the interim? No

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current 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 interim and MYPs? Yes Yes Yes2. Cost of step & column adjustments 678,117 687,068 696,1373. Percent change in step & column over prior year

Current 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 interim and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Yes Yes Yes

Certificated (Non-management) - OtherList other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses,etc.):




Form 01CSI


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of first interim projections?

If Yes, complete number of FTEs, then skip to section S8C. NoIf No, continue with section S8B.

Classified (Non-management) Salary and Benefit NegotiationsPrior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20) (2020-21)Number of classified (non-management)FTE positions 366.6 385.3 385.3 385.3

1a. Have any salary and benefit negotiations been settled since first interim projections? YesIf Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?If Yes, complete questions 6 and 7. Yes

Negotiations Settled Since First Interim Projections2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: Jan 22, 2019

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreementcertified by the district superintendent and chief business official? Yes

If Yes, date of Superintendent and CBO certification: Jan 22, 2019

3. Per Government Code Section 3547.5(c), was a budget revision adoptedto meet the costs of the collective bargaining agreement? No

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year(2018-19) (2019-20) (2020-21)


One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior yearor

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 170,110


7. Amount included for any tentative salary schedule increases 0 0 0




Form 01CSI


Current 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 interim and MYPs? Yes Yes Yes2. Total cost of H&W benefits3. Percent of H&W cost paid by employer 95.0% 95.0% 95.0%4. Percent projected change in H&W cost over prior year 5.0% 5.0% 5.0%

Classified (Non-management) Prior Year Settlements NegotiatedSince First Interim

Are any new costs negotiated since first interim for prior year settlementsincluded in the interim? Yes

If Yes, amount of new costs included in the interim and MYPs 25,629 0 0If Yes, explain the nature of the new costs:

Negotiated salary increase of .64% retroactive to 7/1/18 and negotiated contributions to health and welfare. In 19-20 and 20-21 the negotaiatedagreement is projected to generate cost savings to the district due to recognizing a full year of health and welfare contributions.

Current 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 interim and MYPs? Yes Yes Yes2. Cost of step & column adjustments 86,146 87,464 88,8023. Percent change in step & column over prior year

Current 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 interim and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Yes Yes Yes

Classified (Non-management) - OtherList other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CSI


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of first interim projections? n/a

If Yes or n/a, complete number of FTEs, then skip to S9.If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit NegotiationsPrior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

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

Number of management, supervisor, andconfidential FTE positions 92.9 92.0 92.0 92.0

1a. Have any salary and benefit negotiations been settled since first interim projections? If Yes, complete question 2. n/a

If No, complete questions 3 and 4.

1b. Are any salary and benefit negotiations still unsettled? n/aIf Yes, complete questions 3 and 4.

Negotiations Settled Since First Interim Projections2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

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


Total cost of salary settlement

Change in salary schedule from prior year(may enter text, such as "Reopener")

Negotiations Not Settled3. Cost of a one percent increase in salary and statutory benefits


4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Current 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 interim and MYPs?

2. Total cost of H&W benefits3. Percent of H&W cost paid by employer4. Percent projected change in H&W cost over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2018-19) (2019-20) (2020-21)

1. Are step & column adjustments included in the interim and MYPs?2. Cost of step & column adjustments3. Percent change in step and column over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2018-19) (2019-20) (2020-21)

1. Are costs of other benefits included in the interim and MYPs?2. Total cost of other benefits3. Percent change in cost of other benefits over prior year




Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report foreach fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.




Form 01CSI


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, butmay alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)

A2. Is the system of personnel position control independent from the payroll system?No

A3. Is enrollment decreasing in both the prior and current fiscal years? Yes

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior or current fiscal year? No

A5. Has the district entered into a bargaining agreement where any of the currentor subsequent fiscal years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? 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 Second Interim Criteria and Standards Review

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2ND INTERIM BUDGET FINANCIAL REPORT · 2019-09-25 · Upland Unified San Bernardino County 2018-19...

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