COLUSA COUNTY BOARD OF EDUCATION REGULAR … Oct 11 2017... · Participated in Federal Programs...

COLUSA COUNTY OFFICE OF EDUCATION Michael P. West, County Superintendent of Schools

345 5th Street, Suite A, Colusa CA 95932 [email protected] p 530.458.0350 f 530.458.8054

COLUSA COUNTY BOARD OF EDUCATION REGULAR MEETING

DATE: Wednesday, October 11, 2017 TIME: 4:00 p.m. Board Business Meeting PLACE: 345 5th Street, Colusa, Large Conference Room NOTICES: The Colusa County Office of Education encourages those with disabilities to participate fully in the public

meeting process. If you have a special need in order to allow you to attend or participate in our public meetings, contact the Superintendent’s Office at 530.458.0350 well in advance of the meeting that you wish to attend so that we may make every reasonable effort to accommodate you (Cal. Gov’t. Code, § 54954.2, subd. (a)(1)).

The agenda packet and supporting materials can be viewed at the Colusa County Office of Education

located at 345 5th Street, Colusa, CA, or online at ccoe.net. For more information, please call 530.458.0350.

A G E N D A

DECISION 1.0 CALL TO ORDER

1.1 Pledge of Allegiance

2.0 ORDERING OF AGENDA

3.0 STAFF QUESTIONS AND COMMENTS

4.0 LETTERS AND COMMUNICATIONS

5.0 PUBLIC INPUT – Items not on the agenda

6.0 REPORTS FROM SUPERINTENDENT AND STAFF Note: Bold indicates oral report

6.1 Superintendent’s Reports information 6.1.1 Superintendent's Monthly Report 6.1.2 Superintendents Council – September Meeting 6.1.3 Rebecca Van Kleeck

6.2 Administrative Services – Julie Tucker information

6.3 Business Services – Gail Osborne information

6.4 Children’s Services – Vicki Markss information

Colusa County Board of Education October 11, 2017, Agenda Page 2

6.5 Educational Services – Maria Arvizu‐Espinoza information

6.6 Special Education & SELPA – Chuck Wayman information

6.7 Technology Services – Alex Evans information

7.0 BOARD QUESTIONS AND COMMENTS 7.1 Board President’s Report information

8.0 CONSENT AGENDA (All items are approved by one motion unless pulled by a Board member for separate discussion or action.)

8.1 Approve Minutes of the September 13, 2017, Public Hearing action 8.2 Approve Minutes of the September 13, 2017, Regular Board Meeting action

9.0 PUBLIC INPUT – Items on the agenda

10.0 OLD BUSINESS 10.1 Community College District Territory (standing item) information

10.2 Facilities Update (standing item) information

10.3 LCAP Update (standing item) information

11.0 NEW BUSINESS

11.1 Approve 2017‐18 Salary for County Superintendent action

11.2 Approve 2016 ‐17 Unaudited Actuals action

11.3 Approve Board Resolution No. 17/18‐07 Gann Limits action

11.4 First Reading: Board Policy Revision information 11.4.1 BP 6146.10, High School Graduation Requirements/ Standards of Proficiency

11.4.2 BOP 6146.10, Exhibit A, CCOE Graduation Requirements for a High School Diploma

11.4.3 BOP 6146.10, Exhibit B, CCOE Courses/Credits Authorized to Meet Diploma Requirements

12.0 ADVANCED PLANNING 12.1 Next Regular Board Meeting information

November 8, 2017, 4:00 p.m. 345 5th Street, Colusa, Large Conference Room

13.0 ADJOURNMENT

6.1.3

Rebecca Van Kleeck Assistant Superintendent CCOE Board Report October 11, 2017 Communicate Collaborate Operate Educate Professional Development:

Met with TCIP Director, Clair Toth, to discuss changes in the program

State and Federal Programs:

Participated in Federal Programs Monitoring webinar Grants:

Attended Extended Learning Programs meeting at Sacramento COE (SSEL grant)

Participated in Workforce Innovation and Opportunity Act (WIOA) monthly Network Meeting/Webinar

Participated in SSEL Program County Office meeting Met with Jill Wright to discuss Pathways grant Met with North Central Counties Consortium (NCCC)

Program Officer Lettie Seaver, Colusa County One Stop Partnership Director Lora Ceccon, and Maria Espinoza to discuss the WIOA grant: MOU’s, plan, etc.

Completed and submitted Career Technical Education Incentive Grant (CTEIG) Annual Financial Expenditure Report

Attended WIOA Mandatory Orientation 2-day Workshop in Sacramento

6.1.3

Other Projects: Attended Children’s Services Executive Team and Budget

meetings Attended Western Association of Schools and Colleges

(WASC) planning meeting with Maria Espinoza, Bob Hulbert, and Mike West

Prepared WASC Request for Postponement for the William S. Abel Community School accreditation and CCOE Adult School visitations

Set up food display table for Next Generation Science Standards (NGSS) first training of series sponsored by CCOE Ed. Services and conducted by Erika Lemenager

Attended CCOE Peace Pole Ceremony at Education Village Participated in Footsteps 2Brilliance monthly recurring

project call to plan for next steps. Organized F2B training that will occur the week of 10/30/17 –

11/3/17 for teachers, parents, and community members at CCOE preschools, Williams USD, Maxwell USD, and Colusa County Library.

Met with Jill Wright to discuss her Career Technical Skills courses and supervisory items

Attended Colusa Grown meeting Attended CCOE Cabinet meeting

6.2

Colusa County Office of Education Board Report 10/11/17 Julie Tucker, Assistant Superintendent Miscellaneous: The annual open enrollment period for California’s Valued Trust (CVT) ended on September 30.

Open enrollment allows staff to change plans during a set period of time prior to a new plan year. A new plan year begins each October 1.

A total of five out of thirty-eight employees who have health insurance coverage with CVT changed plans

Gail Osborne and I attended the Tri County Schools Insurance Group (TCSIG) annual planning

meeting in Sacramento on September 21 & 22. Eleven of our vendors provided reports and presentations during our first day. Each vendor reviewed the positive, negatives of the past year, concerns, and then presented positive options moving forward. During our second day, we reviewed last year’s goals and established new goals for the organization.

Each year staff employed as Primary Intervention Aides with Educational Services receive layoff

notices due to unknown funding amounts for the coming year. Three staff members received layoff notices. Of the three two have left our employment, one new employee has been hired and hiring paperwork for a vacant position will be coming from the department.

Six employees are out on either medical or maternity leave and three employees will be going out

on maternity leave in the next three months. Current Job Opportunities -Children’s Services: Teachers, Associate Teachers, Assistant Teachers, Area Manager -Student Support Services: Teacher-ESL/Citizenship, Teacher-HiSET/Workability, ELD/ELA Instructor & Program Coordinator -Special Education: Paraeducators, Student Data Coordinator, Behavior Technician, Teacher, Teacher-Deaf Hard of Hearing, Sign Language Assistant Job openings are posted on EdJoin, EDD, various newspapers and on our Current Job Opportunities flyer posted at the front door in the display case. Hired since August 1, 2017: -Children’s Services: Food Service Assistant, Health Specialist, four Assistant Teachers, Engagement Coordinator -Special Education: five Paraeducators, P/T School Nurse, Transportation Assistant, Translator/Interpreter -First 5: Program Assistant We continue to address employee issues as they occur and assist the districts and our staff with credentialing and all human resource questions.

6.3 COLUSA COUNTY OFFICE OF EDUCATION

Michael P. West, County Superintendent of Schools 345 5th Street, Suite A, Colusa CA 95932

[email protected] p 530.458.0350 f 530.458.8054

Business Services

Year-end closing coordination with all departments & finalizing reports Balancing prior year categorical programs and prepare budgets for new

grants in 2017-18 Working on “Employee Self Service” – a program that will allow employees

to view their own vacation balance, credentials, demographic data, past paystubs, and W2’s online in a secure area. This will also allow us to move away from using SSN on documents that travel between sites

Working with Yolo County to implement purchasing requisition routing so that the purchasing process will be more streamlined and practical for the end user

Negotiations fiscal support Policy review Working with SmartWatt to prepare a plan for Proposition 39 projects Reviewing accounting procedures and updating practices

Auditor James Marta & Co is scheduled October 30-31 for the year-end

audit. The audit report will be presented during the December board meeting.

6.4

CCOE - Children’s Services

Vicki Markss, Director

CCOE Board of Education Report

Month: September 2017

Received new Program Specialist through the Office of Head Start. Planning meetings are scheduled for the completion of upgrades and repairs

at four HS locations. Received one-time Emergency Program Improvement funds.

Conducted Health & Safety Screeners on all classroom sites. Worked with students from California State University, Chico to support

healthy children in our community. Staff and parents helped college students paint alphabet letters and shapes on playgrounds at two of our Early Care and Education centers in Arbuckle and Williams.

Viewed webinar on Head Start new monitoring protocols with managers and Leadership Team.

Attended ECE Advisory Meeting at Yuba Community College. Attended and reported at parent Policy Council meeting. Celebrated the retirement of Family Engagement Coordinator, Gloria

Estrada after 27 years with CCOE. Karin Stegall, Health Specialist, will retire in November 2017.

Organized training for new parent Policy Council. Collaboration with Colusa County Community Advocates for Parents &

Children (CAPC) has proven to help support Early Head Start families with attendance. Attendance has increased at Home Based Parent Play Groups and Parent Meetings in Colusa.

Implementing Learning Genie, a new online program to assist teachers with DRDP assessments and documentation efficiency.

Succession planning for our Program Accounting Specialist who will be on maternity leave from November 2017 through March 2018. Meeting to identify required tasks and due dates while she is out.

Building on recruitment of new and qualified staff and for children’s programs.

Establishing a list of community events through the year for recruitment efforts.

6.4

Regularly scheduled meetings with Business Services and Human Resource Services will continue towards improved communication.

Coordinated weekly meetings re: Seasonal Migrant Program. Concerned with low earnings of CMIG contract. Lack of qualified staff and low enrollment this migrant season.

Attended Region meeting with other Head Start Grantees for collaboration. Attended Executive, Leadership, Budget, and Office Staff Meetings. Approved job announcements and hiring of new staff. Still have vacancies

and continue to have difficulty filling positions with qualified applicants. Support staff with daily decision making in all departments. Collecting data to complete Head Start Annual Report. Training on new meal/food patterns through CACFP Child and adult meal

patterns and USDA revised food guidelines.

6.5

Educational Services Report October 2017

INSTRUCTION

S. William Abel Community School Enrollment is up and we currently have 20 students enrolled with a grade range of 5th-12th grades.

The students participated in the Peace Pole Ceremony and did a fine job helping set up and even did some public speaking.

The Initial WASC accreditation visit for October 25, 2017 was postponed until spring of 2018 to ensure all the processes and plans were finalized and in place before the visit took place.

The principal, Mr. Stephen Liles, resigned and Mrs. Maria Arvizu-Espinoza is currently the principal.

Parent/student/teacher conferences took place on 9/8/2017. 78% of parents/guardians attended the conference. Parent/guardians were surveyed as well as students. Results will be presented in the November board meeting.

Partnerships

CCOE continues to work with Williams Unified School District (WUSD) as the Lead Partner for the School Improvement Grant (SIG) for Williams Elementary School. CCOE has secured an Independent Contract with a former Superintendent to oversee the SIG grant for CCOE.

The first Next Generation Science Standards (NGSS) professional development training took place on September 19 at the Ed. Village. There were 11 people enrolled for series, but 6 participants for the first session.

The Migrant Education Program (MEP) 2017-18 District Service Agreement (DSA) will be amended due to not finding qualified applicants for the Bilingual English Language Development position.

ADULT EDUCATION

Due to a lack of staff turnover, Ed. Services is currently hiring for positions and aligning the classes to meet the WIOA grant. We currently have the following adult education available:

Technology (MS Office, Keyboarding, Accounting, and Medical Terminology) T-Thr. 8:00 a.m. – 3:30 p.m. at the Ed. Village

ESL courses will continue with an added emphasis on the Citizenship. M – Thr. 6:00 – 9:00 p.m. at the Ed. Village.

Workability Class. Wed. 1:00 4:00 p.m. at the Colusa One Stop and 5:00 – 8:00 p.m. at the Ed.

Village. HiSET (GED)/Technology classes.

Technology M: 2:00 – 9:00 p.m. & W: 5:30 – 9:00 p.m. HiSET T: 2:00 - 9:00 p.m. & 1:30 – 5:00 p.m.

The Wildland Fire Academy is scheduled to begin this January 2018. There will be an increase from 25 to 30 cadets.

Currently looking to fill the ESL, HiSET/Workability positions.

6.5

LOCAL CONTROL ACCOUNTABILITY PLAN

Local Control Accountability Plan (LCAP) Professional Learning Network (PLN) consortia trainings has been scheduled for the district LCAP

teams for Colusa, Yolo, and Yuba Counties. The focus is on supporting the districts to implement a continuous cycle of improvement.

PREVENTION SERVICES

The Prevention Services Supervisor, Patricia Barba, accepted a position with Williams Unified.

Foster Youth & McKinney-Vento (Homeless) Foster Youth Transportation Interagency Agreement was not approved. The agreement will be

taken back to the stakeholders for revisions. A District Liaisons training took place on September 8th. The training covered Federal & State

legislation, District / County policies, updates on newly revised assembly bills, and coordinating protocol for services.

The Foster Executive Council meeting took place on September 26. The budget was reviewed along with the bylaws, expenditure report, suicide prevention policy, transportation MOU, and LCAP.

McKenney Vento

The Homeless Report was submitted to CDE on September 29. All students who enroll in the community school are screened for McKenney Vento to ensure

they are academically supported. Early Mental Health Initiative (2nd Step/PIP)

Child Aides are pending approval of annual grant. Tobacco Use Prevention Education (TUPE)

Three districts will be administering the California Healthy Kids Survey to students this school year. Outreach was provided to all four districts to ensure they are administering the survey this year and provide technical assistance.

CCOE was approved for the 6th – 12th Cohort M, Tier 1 for $30K A meeting with Health & Human Services took place on October 2 to plan the tobacco awareness

and cessation informational programs for the four districts including the community school.

6.6

Colusa County Office of Education

SELPA/Special Ed Board Report October 11, 2017

Special Ed Report

1. Staffing- 2017-2018 openings for Sign Language Assistant, 3 Para Educator positions, Behavior Technician, and Student Data Coordinator

2. The entire Special Education staff is CPI certified. This is the first time in recent years that the whole department has completed the training.

3. Planning for Coastal Buttes Academy is moving forward. The classroom is set-up and we are currently trying to fill some positions. Transition meetings has begun for CCOE SELPA students that will be placed in Coastal Buttes Academy.

4. On November 7, a presentation is scheduled to the Sutter County SELPA about Coastal Buttes Academy.

STATE SELPA

1. State SELPA focused on rebranding the State SELPA organization. The emphasis is to clearly explain what the purpose of a SELPA is and how kids/districts benefit from their existence.

6.7

Colusa County Office of Education Technology Services

Board Report October 11, 2017

We have been continuing to streamline backups on our Veeam backup solution. We were able to resolve the issue involving the new PJUSD cluster that did not consistently backup properly. We have begun the process of deploying the remote server at the Yuba County Office of Education.

We have collected and reviewed additional invoices for another RUS Grant submission. We are in the getting ready to file a claim that will help us to get videoconferencing cameras for our schools in the grant.

We have been working with Frontier to provide new IP phones for the Colusa Preschool Learning Center (CPLC) and the Colusa Head Start sites (CHS). This entails connecting CPLC to our network at the Colusa Children’s Center like we did with CHS. The project also entails giving Colusa Unified School District back their wireless mast that was on top of the CPLC building.

We have been working with Mitel and Polycom to enable analog calls to be added to our Polycom videoconferencing system.

We have been working with the California Human Development Corp to acquire LTE spectrum for the “Colusa County Edunet” project to provide filtered WiFi access to students at home.

On Monday 9/18/17 either Frontier or AT&T mistakenly dismantled our Metro Ethernet connection between the Yolo County Office of Education and our office. This connection is the way that we securely access our shared financial system. When Frontier could not provide an estimated time that the connection would be rebuilt, (possibly meaning days or even weeks) we worked with our staff and the Tech Support team at Yolo to created a workaround for the Business System. We plan to take what we have learned from this experience and eventually morph it into a new way of securely connecting our sites without the current private physical connection.

Kyle attended a security training to help counter hacker related activities.

COLUSA COUNTY BOARD OF EDUCATION Minutes of Public Hearing – September 13, 2017

Board Members Present: Ed Conrado, Virginia Frias, Brenda Miller, and Barry Morrell Staff/Visitors Present: Maria Arvizu‐Espinoza, Alex Evans, Vicki Markss, Tina Maxwell, Gail

Osborne, Julie Tucker, Rebecca Van Kleeck, Chuck Wayman, and Michael West

Barry Morrell called the Public Hearing on the availability of textbooks and instructional materials to order at 4:01 p.m. No public was present to comment on or ask questions about the availability of textbooks and instructional materials. Michael West suggested that if members of the public arrived to discuss the topic at hand, the Board could adjourn their upcoming regular meeting to re‐open the public hearing, and then reconvene the regular meeting once the hearing was complete. The Public Hearing closed at 4:04 p.m. Adopted and Entered Michael P. West, County Superintendent and Secretary, Colusa County Board of Education

8.1

COLUSA COUNTY BOARD OF EDUCATION Minutes of Regular Meeting September 13, 2017

Acronyms Used in This Document May Be Found in Attachment A

Board Members Present: Ed Conrado, Virginia Frias, Brenda Miller, and Barry Morrell Staff/Visitors Present: Maria Arvizu‐Espinoza, Alex Evans, Vicki Markss, Tina Maxwell,

Gail Osborne, Julie Tucker, Rebecca Van Kleeck, Chuck Wayman, and Michael West

1.0 CALL TO ORDER 1.1 Pledge of Allegiance

President Pro Tempore Barry Morrell called the meeting to order at 4:04 pm in the 345 5th Street, Colusa, Large Conference Room, and led the Pledge of Allegiance.

2.0 ORDERING OF AGENDA No changes.

3.0 STAFF QUESTIONS AND COMMENTS No questions or comments.

4.0 LETTERS AND COMMUNICATIONS Michael West spoke about correspondence from Derick Lennox, Legislative Counsel with Capital Advisors Group, regarding advocacy efforts for necessary small schools funding. Michael said the letter indicated that a permanent resolution to preserve funding for necessary small schools should appear in the January State Budget. Technology Director Alex Evans reported that he and a Michael participated in a teleconference with the CEO and CTO of California Human Development Corporation (CHD) regarding use of their EBS spectrum. Use of this spectrum is integral to the success of CCOE’s project to provide home Wi‐Fi service to Colusa County students. Alex said that everyone they spoke to at CHD was enthusiastic about the project and seemed eager to help see it come to fruition.

5.0 PUBLIC INPUT – Items not on the agenda No public input.

6.0 REPORTS FROM SUPERINTENDENT AND STAFF 6.1 Superintendent’s Monthly Reports

6.1.1 Superintendent’s Monthly Report Michael West reported on his participation in the School Finance Conference and the CCOE Welcome Back Day event. He also reported on meetings with bargaining units, the YCCD Executive Committee, the Adult Education Block Grant group, the Capital Service Region Summer Planning Meeting, and with new administrators and new students. Michael extended an invitation to the Board to attend the Presentation

8.2

Colusa County Board of Education September 13, 2017, Regular Meeting Page 2

of Colors and Peace Pole Ceremony on Thursday, September 21, 2017. The event is co‐sponsored by Gloria Estrada and Michael West for the benefit of CCOE. Michael also presented an F2B update that indicated CCOE preschool, Maxwell elementary, and Williams elementary students read 820,000 words in the previous month. Michael reported on the August Superintendents Council, during which the group discussed safety, the impact of expenses upon employees, and changes to the LCAP.

6.1.2 Superintendents Council – No July Meeting

6.1.3 Rebecca Van Kleeck Rebecca Van Kleeck presented her September 2017 Administrative Services report to the Board and answered their questions regarding MTSS, the WIOA and Foster Youth grants, TUPE in relation to cannabis legalization, and on F2B class time.

6.2 Administrative Services – Julie Tucker The Board did not have any questions or comments about Julie Tucker’s September 2017 Administrative Services written report.

6.3 Business Services – Gail Osborne Barry Morrell thanked Gail Osborne for her help with the Superintendent’s salary analysis. Gail Osborne reported on the closing of books, Employee Self‐Service, the purchasing module, negotiations, and policy review. Discussion was held on districts’ LCAPs and on LCAP development.

6.4 Children’s Services – Vicki Markss The Board did not have any questions or comments about Vicki Markss’ September 2017 Children’s Services written report. Vicki added that Gail Osborne attended Children’s Services’ Executive Committee meeting, and Gail assured the group that she could provide assistance during the Fiscal Specialist’s upcoming absence.

6.5 Educational Services – Maria Arvizu‐Espinoza Maria Arvizu‐Espinoza answered the Board’s question regarding her September 2017 Educational Services written report about the enrollment increase at Community School, which Maria said was a result of the evolution of the program from a school of mandated attendance to a school of choice. Maria reported that Community School was visited by a former student who is currently taking four classes at WCC. Discussion was held on class size.

6.5.1 Migrant Education District Service Agreement No questions or comments.

6.6 Special Education & SELPA – Chuck Wayman The Board did not have any questions or comments about Chuck Wayman’s September 2017 Special Education and SELPA written report.


6.7 Technology Services – Alex Evans Alex Evans answered the Board’s question regarding his September 2017 Technology Services written report about whether Verizon’s change of towers in the southern end of the county had any impact on Colusa County students, and Alex said it did not.

7.0 BOARD QUESTIONS AND COMMENTS Brenda Miller thanked staff for helping her with a man who asked her for directions.

7.1 Board President’s Report

7.2 County Superintendent Salary Committee Report Ed Conrado reported that he and Barry Morrell met to discuss superintendents’ salaries and he presented their analysis to the Board, which indicates that Colusa County’s superintendent salary is extremely low and non‐competitive. Ed spoke about the awkwardness of discussing an individual’s salary in public, and he added that he learned during the CCBE Annual Conference that in the event that the Board needed to fill the superintendent’s position, interviews would be held in public as well. Discussion was held on the best measure of the salary rate (daily rate vs. full salary); making the salary attractive enough to be competitive; spreading the adjustment over a period of years; and the timing of the salary data that Ed said was up‐to‐date, and for which he thanked Julie Tucker. The committee will bring back ideas to the Board regarding making the salary more competitive, and the item will be added to the October agenda as an action item.

8.0 CONSENT AGENDA All items are approved by one motion unless pulled by a Board member for separate discussion or action. Ed Conrado/Moved, Virginia Frias/Seconded, and the motion carried unanimously four ayes, one absent (Nancy Marshall) to approve the following Consent Agenda items:

8.1 Approve Minutes of the July 12, 2017, Regular Board Meeting 8.2 Approve Minutes of the August 9, 2017, Regular Board Meeting

9.0 PUBLIC INPUT – Items on the agenda No public input.

10.0 OLD BUSINESS 10.1 Community College District Territory (standing item)

Michael West reported that he met with Annette Lee, Executive Dean of WCC's Clear Lake campus and the Colusa Center, and they spoke about WCC plans for expansion of their programs, increasing their visibility in the community, full enrollment at the Colusa Center, and the possibility of offering an EMT class. Discussion was held on the challenges involved with offering vocational classes, including having enough students to run a class, on seeking employer input, and on offering a 21st century soft skills (or “how to be a great employee”) class.


10.2 Facilities Update (standing item) Regarding the Education Village, Michael West reported that he and all of the groups involved with litigation would meet in September at the Education Village to review issues of concern with design and construction.

Regarding the Burchfield Annex and Kinder Block, Michael said that a long‐term lease was discussed during CUSD’s September Board Meeting and their Board requested additional information, which Michael will provide.

Michael regretfully reported that the Pre‐School Academy did not work out as planned, and will close on September 29, 2017. The program only grew to six part‐time attendees, and he was forced to make a decision to utilize the personnel and to keep the bottom line in mind. Michael added that CCOE would keep the license active in case a future need presents itself. Discussion was held on the value of the class, evaluating the causes of the failure, and the expense of day care in general.

10.3 LCAP Update (standing item) Maria Arvizu‐Espinoza reported that CCOE’s LCAP was submitted to the CDE, and she is awaiting news on its approval. Maria said she is moving forward with monitoring the LCAP on a monthly basis and holding stakeholder meetings. Maria reported that she and Gail Osborne reviewed all four district LCAPs, and review letters will be sent to the districts. Maria mentioned that she held a PLN LCAP meeting, in partnership with Yuba and Yolo counties. She said that the purpose of the PLN is to identify problems of practice in the LCAP process, which will be the focus of the group until the end of the year.

11.0 NEW BUSINESS 11.1 Approve Board Resolution No. 17/18‐01 Colusa County Superintendent of

Schools and the Colusa County Board of Education Commending Jesse Garcia, upon Earning the Rank of Eagle Scout

11.2 Approve Board Resolution No. 17/18‐02 Colusa County Superintendent of Schools and the Colusa County Board of Education Commending Tylor Hayes Gerrard, upon Earning the Rank of Eagle Scout

11.3 Approve Board Resolution No. 17/18‐03 Colusa County Superintendent of Schools and the Colusa County Board of Education Commending Samuel Orrin Stocks, upon Earning the Rank of Eagle Scout

The Board recognized Jesse Garcia, Tylor Gerrard, and Samuel Stocks upon earning the rank of Eagle Scout. The Court of Honor occurred on September 9, 2017, and the ceremonial resolution will be given to the scouts as soon as possible.

Ed Conrado/Moved, Brenda Miller/Seconded, and the motion carried unanimously four ayes, one absent (Nancy Marshall) to approve Board Resolutions 17/18‐01, 17/18‐02, and 17/18‐03 Colusa County Superintendent of Schools and the Colusa County Board of Education Commending Jesse Garcia, Tylor Hayes Gerrard, and Samuel Orrin Stocks, upon earning the rank of Eagle Scout.


11.4 Approve Board Resolution 17/18‐04, 2016‐17 Budget Reclassification Gail Osborne explained that the only changes to the 2016‐17 budget were increases to indirect cost. The Board did not have any questions or comments.

11.5 Approve Board Resolution 17/18‐05, 2017‐18 Budget Reclassification Gail Osborne presented the information. Discussion included the carryover evaluation, which Gail will bring to the October Board meeting. Gail also said that she would bring alternative budget report styles to the October meeting for the Board’s evaluation.

Brenda Miller/Moved, Virginia Frias/Seconded, and the motion carried unanimously four ayes, one absent (Nancy Marshall) to approve Board Resolutions 17/18‐04 2016‐17 Budget Reclassification and 17/18‐05 2017‐18 Budget Reclassification.

11.6 Approve Board Resolution 17/18‐06 of the Colusa County Superintendent of Schools and the Colusa County Board of Education Regarding Sufficiency or Insufficiency of Instructional Materials for Fiscal Year 2017‐18 Discussion was held on whether the resolution includes internet use, and Michael West confirmed that it is covered in the document. Ed Conrado/Moved, Virginia Frias/Seconded, and the motion carried unanimously four ayes, one absent (Nancy Marshall) to approve Board Resolution 17/18‐06 of the Colusa County Superintendent of Schools and the Colusa County Board of Education Regarding Sufficiency or Insufficiency of Instructional Materials for Fiscal Year 2017‐18.

11.7 Approve Michael West or his Designee as the Official Designated Member of the North Central Adult Education Consortium (NCAEC) Michael West explained that the Board’s action to designate him as the official member of the NCAEC is necessary because AB 86, AB 104, and the Adult Block Grant require this action. Discussion was held on whether someone else could attend in his stead if Michael is unable, and he said an alternate is permitted. Ed Conrado/Moved, Virginia Frias/Seconded, and the motion carried unanimously four ayes, one absent (Nancy Marshall) to approve Michael West or his Designee as the Official Designated Member of the North Central Adult Education Consortium (NCAEC).

11.8 Approve Formation of Coastal Buttes Academy Chuck Wayman reported on the prospectus before the Board regarding the formation of Coastal Buttes Academy (CBA). He explained that CBA would be a SELPA run educational program to serve K‐8 students with a primary or secondary disability of emotional disturbance, or significant behaviors that impede academic progress in their current placement. Currently, he and staff are processing the paperwork and Chuck said the goal is to begin the program in October. Chuck described the program, and discussion was held on 9‐12th grade placement. Chuck said 9‐12th grade is not yet included in the plan, but he hopes to increase the grades as the students advance or to possibly partner with


Community School once children graduate 8th grade. Discussion was also held on the quality of the plan, the need for the school, the quality of the staff involved, the facilities being used as intended, and on CCOE collecting the students’ ADA. Chuck reported on facilities and transition of students from their current program to CBA. Michael West spoke about the value of the program to the districts, and discussion was held on catching the students early enough to make a difference. Ed Conrado/Moved, Brenda Miller/Seconded, and the motion carried unanimously four ayes, one absent (Nancy Marshall) to approve formation of the Coastal Buttes Academy.

11.9 Acknowledge Receipt of Sunshine Proposal for 2017‐18 from Colusa County Educational Support Professionals (CCESP) Michael West explained that this item provides notice at a public meeting of CCESP's opening proposal.

11.10 Superintendent’s Response to Sunshine Proposal for 2017‐18 from Colusa County Educational Support Professionals (CCESP) Mike West reviewed his response to CCESP.

12.0 ADVANCED PLANNING 12.1 Next Regular Board Meeting

October 11, 2017, 4:00 p.m. 345 5th Street, Colusa, Large Conference Room

13.0 ADJOURNMENT The meeting adjourned at 5:26 p.m.

Adopted and Entered Respectfully Submitted Barry Morrell, President Pro Tempore Michael P. West, County Superintendent Colusa County Board of Education and Secretary, Colusa County Board of Education

Attachment A

ACRONYMS

AB 104 (Formerly AB 86) Assembly Bill to provide funds for improving Adult

Education

ADA Average Daily Attendance

CBA Coastal Buttes Academy

CCBE California County Boards of Education

CCESP Colusa County Education Services Professionals

CCOE Colusa County Office of Education

CDE California Department of Education

CEO Chief Executive Officer

CHD California Human Development Corporation

CTO Chief Technology Officer

CUSD Colusa Unified School District

EBS Educational Broadband Service

EMT Emergency Medical Technicians

F2B Footsteps to Brilliance

LCAP Local Control and Accountability Plan

MTSS Multi‐Tiered System of Supports

NCAEC North Central Adult Education Consortium

PLN Professional Learning Network

SELPA Special Education Local Plan Area

TUPE Tobacco Use Prevention Education

WCC Woodland Community College

WIOA Workforce Innovation and Opportunity Act

YCCD Yuba Community College District

Colusa County Office of Education

2016/2017

UnauditedActualsReport

Presented to the Board October 11, 2017

Page 1 of 140

Page 2 of 140

TABLE OF CONTENTS

COE Certification-Form CA ..................................................................................................... 5

Average Daily Attendance-Form A ....................................................................................... 7

Education Protection Account Report .............................................................................. 11

Lottery Report-Form L ............................................................................................................ 15

General Fund Revenue and Expenditures ......................................................................... 19

General Fund Expenditures by Object-Form 01 ................................................................ 22

Summary of Interfund Activities-Form SIAA ........................................................................ 35

Other Funds Summary ............................................................................................................ 37

Adult Education Fund-Form 11 ............................................................................................. 41

Child Development Fund-Form 12 ....................................................................................... 55

Forest Reserve Fund-Form 16 ................................................................................................ 67

Sp. Reserve Fund for Other Than Cap. Outlay Projects-Form 17 .................................... 77

Sp. Reserve Fund for Capital Outlay Projects-Form 35 .................................................... 87

Other Enterprise Fund-Form 63 ........................................................................................... 101

Foundation for Private Purpose Trust Fund-Form 73 ........................................................ 115

Miscellaneous Forms ............................................................................................................. 129

Form ICR ................................................................................................................................. 131

Form NCMOE ......................................................................................................................... 135

Form ASSET .............................................................................................................................. 139

Form DEBT ............................................................................................................................... 140

Page 3 of 140

Page 4 of 140

Colusa County Office of EducationColusa County

Unaudited ActualsFINANCIAL REPORTS

2016-17 Unaudited ActualsSummary of Unaudited Actual Data Submission

06 10066 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ca-c (Rev 05/30/2017) Page 1 Printed: 10/3/2017 12:28 PM

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

Form Description Value

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

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

Finance must be notified of increases within 45 days of budget adoption.

Adjusted Appropriations Limit $3,824,395.81

Appropriations Subject to Limit $1,879,264.53

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

Limit pursuant to Government Code Section 7907 and EC 1629.

ICR Preliminary Proposed Indirect Cost Rate 9.27%

Fixed-with-carry-forward indirect cost rate for use in 2018-19, subject to CDE approval.

NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE Met

If MOE Not Met, the 2018-19 apportionment may be reduced by the lesser of the following two percentages:

MOE Deficiency Percentage - Based on Total Expenditures

MOE Deficiency Percentage - Based on Expenditures Per ADA

Page 5 of 140


Unaudited ActualsFINANCIAL REPORTS

2016-17 Unaudited ActualsCounty Office of Education Certification

06 10066 0000000Form CA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ca-c (Rev 05/30/2017) Page 1 Printed: 10/3/2017 12:27 PM

UNAUDITED ACTUAL FINANCIAL REPORT:

To the Superintendent of Public Instruction:

2016-17 UNAUDITED ACTUAL FINANCIAL REPORT. This report is hereby prepared and filed by the County Superintendent of Schools pursuant to Education Code sections 41010 and 1628.

Signed: Date:County Superintendent/Designee

(Original signature required)

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

For County Office of Education:

Gail OsborneName

Assistant Superintendent, Business ServicesTitle

(530) 458-4350 x10357Telephone

[email protected] Address

Page 6 of 140

ANNUAL ATTENDANCE (ADA)

Page 7 of 140

Page 8 of 140


2016-17 Unaudited ActualsAVERAGE DAILY ATTENDANCE 06 10066 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ada (Rev 02/03/2016) Page 1 of 1 Printed: 10/3/2017 10:17 AM

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

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

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils b. Juvenile Halls, Homes, and Camps c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 8.78 8.09 8.09 14.00 14.00 14.00 d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 8.78 8.09 8.09 14.00 14.00 14.00 2. District Funded County Program ADA a. County Community Schools b. Special Education-Special Day Class 8.97 10.98 10.98 10.00 10.00 10.00 c. Special Education-NPS/LCI d. Special Education Extended Year e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools, Technical, Agricultural, and Natural Resource Conservation Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 8.97 10.98 10.98 10.00 10.00 10.00 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 17.75 19.07 19.07 24.00 24.00 24.00 4. Adults in Correctional Facilities 4.19 4.18 4.18 4.19 4.19 4.19 5. County Operations Grant ADA 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Page 9 of 140

Page 10 of 140

EDUCATION PROTECTION ACT (EPA)

Page 11 of 140

Page 12 of 140


Unaudited Actuals2016-17 Unaudited Actuals

Program by Resource ReportExpenditures by Object - Detail

06 10066 0000000Report PGM

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: pgm (Rev 03/03/2017) Page 1 Printed: 10/3/2017 1:59 PM

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

01 1400 0 Education Protection Account

Description Object Codes AmountAMOUNT AVAILABLE FOR THIS FISCAL YEAR Adjusted Beginning Fund Balance 9791-9795 183,151.78 LCFF Sources 8010-8099 313,515.61 Federal Revenue 8100-8299 0.00 Other State Revenue 8300-8599 0.00 Other Local Revenue 8600-8799 0.00 All Other Financing Sources and Contributions 8900-8999 0.00 Unearned Revenue 9650 0.00 TOTAL AVAILABLE 496,667.39EXPENDITURES AND OTHER FINANCING USES Certificated Salaries 1000-1999 64,508.04 Classified Salaries 2000-2999 129,539.26 Employee Benefits 3000-3999 52,098.77 Books and Supplies 4000-4999 Instruction (Functions 1000-1999) 1,097.44 Noninstruction (Functions other than 1000-1999) 0.00 Subagreements for Services 5100-5199 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Travel and Conferences 5200-5299 1,618.65 Services and Other Operating Expenditures (Excluding objects 5200-5299 and 5800-5999) 5300-5799 6,170.85 Professional/Consulting Services & Operating Expenditures 5800-5899 Instruction (Functions 1000-1999) 3,951.00 Noninstruction (Functions other than 1000-1999) 0.00 Communications 5900-5999 Instruction (Functions 1000-1999) 0.00 Noninstruction (Functions other than 1000-1999) 0.00 Capital Outlay 6000-6999 0.00 Other Outgo (Excluding 7000-7299, Indirect Costs) 7400-7499 0.00 Indirect Costs 7310,7350 0.00 Other Financing Uses 7600-7999 0.00 TOTAL EXPENDITURES AND OTHER FINANCING USES 258,984.01BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 237,683.38INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES

Eligible Expenditures (Objects 1000-5999 except objects 5100-5199) 258,984.01 Indirect Costs (Objects 7310 and 7350) 0.00 Indirect Costs divided by Eligible Expenditures 0.00%

Page 13 of 140

Page 14 of 140

LOTTERY REPORT

Page 15 of 140

Page 16 of 140



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

06 10066 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 10/3/2017 10:26 AM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR 1. Adjusted Beginning Fund Balance 9791-9795 151.68 18,654.28 18,805.96 2. State Lottery Revenue 8560 4,228.70 1,677.63 5,906.33 3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00 5. Contributions from Unrestricted Resources (Total must be zero) 8980 0.00 0.00 6. Total Available (Sum Lines A1 through A5) 4,380.38 0.00 20,331.91 24,712.29

B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries 1000-1999 0.00 0.00 2. Classified Salaries 2000-2999 0.00 0.00 3. Employee Benefits 3000-3999 0.00 0.00 4. Books and Supplies 4000-4999 0.00 4,703.96 4,703.96

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 0.00 0.00

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

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

7211,7212,7221,7222,7281,7282 0.00 0.00

b. To JPAs and All Others 7213,7223,7283,7299 0.00 0.00

9. Transfers of Indirect Costs 7300-7399 10. Debt Service 7400-7499 0.00 0.00 11. All Other Financing Uses 7630-7699 0.00 0.00 12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 ) 0.00 0.00 4,703.96 4,703.96

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 4,380.38 0.00 15,627.95 20,008.33D. COMMENTS:

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

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

Page 17 of 140

Page 18 of 140

COUNTY SERVICE FUND (01) SUMMARY

Page 19 of 140

LCFF 1,992,720 Federal Revenue 1,157,625 State Revenue 3,144,588 Local Revenue 3,356,864 Interfund Transfers In 235,548 Other: Sources 345,742

10,233,087$

Certificated Salaries 3,411,137 Classified Salaries 2,687,086 Employee Benefits 1,939,640 Books and Supplies 322,112 Services and Operating 1,588,335 Capital Outlay 281,578 Other Outgo 18,827 Interfund Transfers Out 617,963

10,866,678$

Colusa County Office of Education2016-17

General Fund Revenue

General Fund Expenditures

At a Glance

LCFF 20%

Federal Revenue

11%

State Revenue

31%

Local Revenue

33%

Interfund Transfers In

2%

Other: Sources 3%

Certificated Salaries

31%

Classified Salaries

25%

Employee Benefits

18%

Books and Supplies

3%

Services and Operating

14%

Capital Outlay

3%Other Outgo

0%

Interfund Transfers Out

6%

Page 20 of 140

Description Account Estimated Unaudited Budget Difference 2016-17Codes Actuals Actuals Development (Col C - B) Actuals

Compared2016-17 2016-17 2017-18 to Budget

(A) (B) (C) (D)

A. Revenues

1) LCFF Sources 8010-8099 1,957,434$ 1,992,720$ 2,138,323$ 145,603 7.3% 2) Federal Revenues 8100-8299 1,536,932$ 1,157,625$ 938,345$ (219,280) -18.9% 3) Other State Revenues 8300-8599 3,176,092$ 3,144,588$ 2,977,969$ (166,619) -5.3% 4) Other local Revenues 8600-8799 3,483,008$ 3,356,864$ 3,344,069$ (12,795) -0.4%

TOTAL REVENUES 10,153,466$ 9,651,797$ 9,398,706$ (253,091)$ -2.6%

B. Expenditures 1. Certificated Salaries 1000-1999 3,458,665 3,411,137 3,314,778 (96,359) -2.8% 2. Classified Salaries 2000-2999 2,732,967 2,687,086 2,806,605 119,519 4.4% 3. Employee Benefits 3000-3999 1,986,209 1,939,640 2,111,397 171,757 8.9% 4. Books and Supplies 4000-4999 678,856 322,112 598,012 275,900 85.7% 5. Services, Other Operation 5000-5999 3,106,204 1,588,335 1,897,739 309,404 19.5% 6. Capital Outlay 6000-6999 489,903 281,578 55,000 (226,578) -80.5% 7. Other Outgo 7100-7299 - - - - 0.0%

7400-7499 - 18,827 - (18,827) -100.0% 8. Direct Support/Indirect 7300-7399 (371,237) (345,742) (372,154) (26,412) 7.6%

- TOTAL EXPENDITURES 12,081,567$ 9,902,973$ 10,411,377$ 508,404$ 5.1%

Excess ( Deficiency) of RevenuesOver Expenditures Before OtherFinancing Sources and Uses (A5-B9) (1,928,101)$ (251,175)$ (1,012,671)$ (761,496)$ 303.2%

D. Other Financing Sources/Uses 1. Transfers In 8910-8979 235,548$ 235,548$ 167,600$ (67,948) -28.8% 2. Transfer Out 7610-7629 620,239$ 617,963$ -$ (617,963) -100.0% 3. Contributions 8980-8999 -$ -$ - 0.0%

Total, Other Fin Sources/Uses (384,691)$ (382,415)$ 167,600$ 550,015$ -143.8%

E. Net Change to Fund Balance (2,312,792)$ ($633,590) (845,071)$ (211,481)$ 33.4%

F. Fund Balance (Fund 01 only) 1. Beginning Balance 3,602,095$ 3,602,095$ 2,968,505$ (633,590)$ -17.6% 2. Adjustments/Restatements -$ Ending Balance 1,289,303$ 2,968,505 2,123,434 (845,071)$ -28.5%

G. Components of Ending Fund Balance Designated Amounts 9711-9730 350$ 350$ 350$ Legally Restricted 9740-9760 222,995$ 203,163$ 297,322$ Assigned 9780 183,152$ 808,165$ 1,305,192.00$ Res Economic Uncertainties 9789 882,810$ 1,956,827$ 520,570$ Unassigned/Unappropriated 9790 -$ -$ 0$

Summary Report of Revenues, Expenditures and Changes in Fund Balance(Unrestricted and Restricted Combined)

2016-17 Unaudited Actuals

Page 21 of 140


Unaudited ActualsCounty School Service FundUnrestricted and Restricted

Expenditures by Object

06 10066 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-a (Rev 06/08/2017) Page 1 Printed: 10/3/2017 12:32 PM

2016-17 Unaudited Actuals 2017-18 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 1,630,492.31 362,227.29 1,992,719.60 1,776,304.00 362,019.00 2,138,323.00 7.3%

2) Federal Revenue 8100-8299 183,913.00 973,712.26 1,157,625.26 0.00 938,345.00 938,345.00 -18.9%

3) Other State Revenue 8300-8599 4,093.19 3,140,495.01 3,144,588.20 4,176.00 2,973,793.00 2,977,969.00 -5.3%

4) Other Local Revenue 8600-8799 625,681.35 2,731,182.80 3,356,864.15 508,173.00 2,835,896.00 3,344,069.00 -0.4%

5) TOTAL, REVENUES 2,444,179.85 7,207,617.36 9,651,797.21 2,288,653.00 7,110,053.00 9,398,706.00 -2.6%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 457,166.73 2,953,970.22 3,411,136.95 437,720.00 2,877,058.00 3,314,778.00 -2.8%

2) Classified Salaries 2000-2999 1,066,644.02 1,620,441.49 2,687,085.51 1,198,489.00 1,608,116.00 2,806,605.00 4.4%

3) Employee Benefits 3000-3999 461,077.22 1,478,562.63 1,939,639.85 562,609.00 1,548,788.00 2,111,397.00 8.9%

4) Books and Supplies 4000-4999 153,699.53 168,412.13 322,111.66 410,919.00 187,093.00 598,012.00 85.7%

5) Services and Other Operating Expenditures 5000-5999 975,778.31 612,557.04 1,588,335.35 912,549.00 985,190.00 1,897,739.00 19.5%

6) Capital Outlay 6000-6999 231,713.58 49,864.49 281,578.07 55,000.00 0.00 55,000.00 -80.5%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 18,827.37 0.00 18,827.37 0.00 0.00 0.00 -100.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (801,650.42) 455,908.22 (345,742.20) (855,357.00) 483,203.00 (372,154.00) 7.6%

9) TOTAL, EXPENDITURES 2,563,256.34 7,339,716.22 9,902,972.56 2,721,929.00 7,689,448.00 10,411,377.00 5.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (119,076.49) (132,098.86) (251,175.35) (433,276.00) (579,395.00) (1,012,671.00) 303.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 235,547.67 0.00 235,547.67 167,600.00 0.00 167,600.00 -28.8%

b) Transfers Out 7600-7629 617,962.81 0.00 617,962.81 0.00 0.00 0.00 -100.0%

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

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

3) Contributions 8980-8999 (96,558.00) 96,558.00 0.00 (96,558.00) 96,558.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (478,973.14) 96,558.00 (382,415.14) 71,042.00 96,558.00 167,600.00 -143.8%

Page 22 of 140




06 10066 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (598,049.63) (35,540.86) (633,590.49) (362,234.00) (482,837.00) (845,071.00) 33.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,949,188.13 652,906.81 3,602,094.94 2,351,138.50 617,365.95 2,968,504.45 -17.6%

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

c) As of July 1 - Audited (F1a + F1b) 2,949,188.13 652,906.81 3,602,094.94 2,351,138.50 617,365.95 2,968,504.45 -17.6%

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

e) Adjusted Beginning Balance (F1c + F1d) 2,949,188.13 652,906.81 3,602,094.94 2,351,138.50 617,365.95 2,968,504.45 -17.6%

2) Ending Balance, June 30 (E + F1e) 2,351,138.50 617,365.95 2,968,504.45 1,988,904.50 134,528.95 2,123,433.45 -28.5%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 350.00 0.00 350.00 350.00 0.00 350.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 617,365.95 617,365.95 0.00 297,321.69 297,321.69 -51.8%

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

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

d) Assigned

Other Assignments 9780 1,824,741.73 0.00 1,824,741.73 1,305,191.76 0.00 1,305,191.76 -28.5%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 526,046.77 0.00 526,046.77 520,570.00 0.00 520,570.00 -1.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 162,792.74 (162,792.74) 0.00 0.0%

Page 23 of 140




06 10066 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 2,038,743.04 145,418.18 2,184,161.22

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Fund 9130 350.00 0.00 350.00

d) with Fiscal Agent 9135 0.00 0.00 0.00

e) collections awaiting deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 440,944.92 774,985.29 1,215,930.21

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 113,573.95 0.00 113,573.95

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 2,593,611.91 920,403.47 3,514,015.38

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 210,356.70 175,998.18 386,354.88

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 32,116.71 0.00 32,116.71

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 127,039.34 127,039.34

6) TOTAL, LIABILITIES 242,473.41 303,037.52 545,510.93

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 2,351,138.50 617,365.95 2,968,504.45

Page 24 of 140




06 10066 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 1,239,925.68 0.00 1,239,925.68 1,368,559.00 0.00 1,368,559.00 10.4%

Education Protection Account State Aid - Current Year 8012 310,608.61 0.00 310,608.61 331,801.00 0.00 331,801.00 6.8%

State Aid - Prior Years 8019 (1,009.00) 0.00 (1,009.00) 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 2,663.52 0.00 2,663.52 2,601.00 0.00 2,601.00 -2.3%

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

Other Subventions/In-Lieu Taxes 8029 126.88 0.00 126.88 0.00 0.00 0.00 -100.0%

County & District Taxes Secured Roll Taxes 8041 403,684.80 0.00 403,684.80 400,076.00 0.00 400,076.00 -0.9%

Unsecured Roll Taxes 8042 28,796.16 0.00 28,796.16 28,192.00 0.00 28,192.00 -2.1%

Prior Years' Taxes 8043 312.06 0.00 312.06 0.00 0.00 0.00 -100.0%

Supplemental Taxes 8044 8,814.97 0.00 8,814.97 5,746.00 0.00 5,746.00 -34.8%

Education Revenue Augmentation Fund (ERAF) 8045 (1,204.08) 0.00 (1,204.08) 0.00 0.00 0.00 -100.0%

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

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

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

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

Other In-Lieu Taxes 8082 0.00 0.00 0.00 1,348.00 0.00 1,348.00 New

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

Subtotal, LCFF Sources 1,992,719.60 0.00 1,992,719.60 2,138,323.00 0.00 2,138,323.00 7.3% LCFF Transfers

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

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

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

Property Taxes Transfers 8097 (362,227.29) 362,227.29 0.00 (362,019.00) 362,019.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 1,630,492.31 362,227.29 1,992,719.60 1,776,304.00 362,019.00 2,138,323.00 7.3%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 745,480.00 745,480.00 0.00 746,979.00 746,979.00 0.2%

Special Education Discretionary Grants 8182 0.00 225,756.00 225,756.00 0.00 191,366.00 191,366.00 -15.2%

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

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

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

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

Page 25 of 140




06 10066 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

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

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

Other NCLB / Every Student Succeeds Act

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

4204, 5510 8290 0.00 0.00 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 183,913.00 2,476.26 186,389.26 0.00 0.00 0.00 -100.0%

TOTAL, FEDERAL REVENUE 183,913.00 973,712.26 1,157,625.26 0.00 938,345.00 938,345.00 -18.9%

OTHER STATE REVENUE

Other State Apportionments

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

Special Education Master Plan Current Year 6500 8311 2,157,379.59 2,157,379.59 2,112,967.00 2,112,967.00 -2.1%

Prior Years 6500 8319 54,258.00 54,258.00 0.00 0.00 -100.0%

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

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

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

Mandated Costs Reimbursements 8550 (3,082.12) 0.00 (3,082.12) 0.00 0.00 0.00 -100.0%

Lottery - Unrestricted and Instructional Materials 8560 4,228.70 1,677.63 5,906.33 4,176.00 1,305.00 5,481.00 -7.2%

Tax Relief Subventions Restricted Levies - Other

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

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

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

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

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

Drug/Alcohol/Tobacco Funds 6650, 6680, 6690 8590 69,871.07 69,871.07 47,500.00 47,500.00 -32.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 15,117.00 15,117.00 New

Career Technical Education Incentive Grant Program 6387 8590 3,874.20 3,874.20 50,000.00 50,000.00 1190.6%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

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

All Other State Revenue All Other 8590 2,946.61 853,434.52 856,381.13 0.00 746,904.00 746,904.00 -12.8%

TOTAL, OTHER STATE REVENUE 4,093.19 3,140,495.01 3,144,588.20 4,176.00 2,973,793.00 2,977,969.00 -5.3%

Page 26 of 140




06 10066 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

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

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

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

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

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 8,603.87 0.00 8,603.87 9,958.00 0.00 9,958.00 15.7%

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

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

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

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

Interagency Services 8677 81,060.99 27,052.20 108,113.19 0.00 12,127.00 12,127.00 -88.8%

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

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

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

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

All Other Local Revenue 8699 368,072.66 108,153.92 476,226.58 339,548.00 35,585.00 375,133.00 -21.2%

Tuition 8710 20,065.00 2,595,976.68 2,616,041.68 20,064.00 2,788,184.00 2,808,248.00 7.3%

All Other Transfers In 8781-8783 147,878.83 0.00 147,878.83 138,603.00 0.00 138,603.00 -6.3%

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

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 625,681.35 2,731,182.80 3,356,864.15 508,173.00 2,835,896.00 3,344,069.00 -0.4%

TOTAL, REVENUES 2,444,179.85 7,207,617.36 9,651,797.21 2,288,653.00 7,110,053.00 9,398,706.00 -2.6%

Page 27 of 140




06 10066 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 121,122.45 1,833,115.45 1,954,237.90 123,126.00 1,781,199.00 1,904,325.00 -2.6%

Certificated Pupil Support Salaries 1200 8,089.12 848,276.92 856,366.04 0.00 828,135.00 828,135.00 -3.3%

Certificated Supervisors' and Administrators' Salaries 1300 322,892.16 172,694.49 495,586.65 314,594.00 160,121.00 474,715.00 -4.2%

Other Certificated Salaries 1900 5,063.00 99,883.36 104,946.36 0.00 107,603.00 107,603.00 2.5%

TOTAL, CERTIFICATED SALARIES 457,166.73 2,953,970.22 3,411,136.95 437,720.00 2,877,058.00 3,314,778.00 -2.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 30.00 1,106,432.20 1,106,462.20 0.00 1,127,854.00 1,127,854.00 1.9%

Classified Support Salaries 2200 15,669.12 0.00 15,669.12 19,200.00 0.00 19,200.00 22.5%

Classified Supervisors' and Administrators' Salaries 2300 362,554.46 60,436.45 422,990.91 405,760.00 33,873.00 439,633.00 3.9%

Clerical, Technical and Office Salaries 2400 452,451.71 136,584.27 589,035.98 552,464.00 122,539.00 675,003.00 14.6%

Other Classified Salaries 2900 235,938.73 316,988.57 552,927.30 221,065.00 323,850.00 544,915.00 -1.4%

TOTAL, CLASSIFIED SALARIES 1,066,644.02 1,620,441.49 2,687,085.51 1,198,489.00 1,608,116.00 2,806,605.00 4.4%

EMPLOYEE BENEFITS

STRS 3101-3102 43,773.41 600,354.96 644,128.37 41,815.00 611,164.00 652,979.00 1.4%

PERS 3201-3202 142,292.17 200,804.10 343,096.27 194,868.00 224,939.00 419,807.00 22.4%

OASDI/Medicare/Alternative 3301-3302 81,024.77 152,871.58 233,896.35 102,691.00 158,599.00 261,290.00 11.7%

Health and Welfare Benefits 3401-3402 152,693.43 399,669.68 552,363.11 178,634.00 431,634.00 610,268.00 10.5%

Unemployment Insurance 3501-3502 730.99 2,279.25 3,010.24 750.00 2,242.00 2,992.00 -0.6%

Workers' Compensation 3601-3602 40,562.45 122,583.06 163,145.51 43,851.00 120,210.00 164,061.00 0.6%

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

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

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

TOTAL, EMPLOYEE BENEFITS 461,077.22 1,478,562.63 1,939,639.85 562,609.00 1,548,788.00 2,111,397.00 8.9%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 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 0.00 0.0%

Materials and Supplies 4300 134,275.26 108,778.62 243,053.88 383,119.00 161,593.00 544,712.00 124.1%

Noncapitalized Equipment 4400 19,424.27 59,633.51 79,057.78 27,800.00 25,500.00 53,300.00 -32.6%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 153,699.53 168,412.13 322,111.66 410,919.00 187,093.00 598,012.00 85.7%

SERVICES AND OTHER OPERATING EXPENDITURES

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

Travel and Conferences 5200 43,933.87 72,202.20 116,136.07 56,630.00 72,533.00 129,163.00 11.2%

Dues and Memberships 5300 27,368.03 3,398.00 30,766.03 25,922.00 19,163.00 45,085.00 46.5%

Insurance 5400 - 5450 50,815.00 0.00 50,815.00 110,000.00 0.00 110,000.00 116.5%

Operations and Housekeeping Services 5500 189,027.46 1,812.21 190,839.67 57,221.00 5,586.00 62,807.00 -67.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 97,930.01 17,322.53 115,252.54 172,632.00 17,775.00 190,407.00 65.2%

Transfers of Direct Costs 5710 (39,467.07) 39,467.07 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (156,727.39) 0.00 (156,727.39) 0.00 0.00 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 661,628.20 476,605.49 1,138,233.69 424,055.00 865,794.00 1,289,849.00 13.3%

Communications 5900 101,270.20 1,749.54 103,019.74 66,089.00 4,339.00 70,428.00 -31.6%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 975,778.31 612,557.04 1,588,335.35 912,549.00 985,190.00 1,897,739.00 19.5%

Page 28 of 140




06 10066 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 175,087.74 0.00 175,087.74 0.00 0.00 0.00 -100.0%

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

Equipment 6400 45,453.21 0.00 45,453.21 25,000.00 0.00 25,000.00 -45.0%

Equipment Replacement 6500 11,172.63 49,864.49 61,037.12 30,000.00 0.00 30,000.00 -50.8%

TOTAL, CAPITAL OUTLAY 231,713.58 49,864.49 281,578.07 55,000.00 0.00 55,000.00 -80.5%

OTHER OUTGO (excluding Transfers of Indirect Costs)

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

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

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

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

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

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

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%

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

To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0%

To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0%

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

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

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

Debt Service Debt Service - Interest 7438 1,140.78 0.00 1,140.78 0.00 0.00 0.00 -100.0%

Other Debt Service - Principal 7439 17,686.59 0.00 17,686.59 0.00 0.00 0.00 -100.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 18,827.37 0.00 18,827.37 0.00 0.00 0.00 -100.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (455,908.22) 455,908.22 0.00 (483,203.00) 483,203.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (345,742.20) 0.00 (345,742.20) (372,154.00) 0.00 (372,154.00) 7.6%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (801,650.42) 455,908.22 (345,742.20) (855,357.00) 483,203.00 (372,154.00) 7.6%

TOTAL, EXPENDITURES 2,563,256.34 7,339,716.22 9,902,972.56 2,721,929.00 7,689,448.00 10,411,377.00 5.1%

Page 29 of 140




06 10066 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 229,416.67 0.00 229,416.67 167,600.00 0.00 167,600.00 -26.9%

Other Authorized Interfund Transfers In 8919 6,131.00 0.00 6,131.00 0.00 0.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 235,547.67 0.00 235,547.67 167,600.00 0.00 167,600.00 -28.8%

INTERFUND TRANSFERS OUT

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

To: Special Reserve Fund 7612 600,000.00 0.00 600,000.00 0.00 0.00 0.00 -100.0%

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

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

Other Authorized Interfund Transfers Out 7619 17,962.81 0.00 17,962.81 0.00 0.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 617,962.81 0.00 617,962.81 0.00 0.00 0.00 -100.0%

OTHER SOURCES/USES

SOURCES

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

Proceeds

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

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

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

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

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

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

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

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

USES

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (96,558.00) 96,558.00 0.00 (96,558.00) 96,558.00 0.00 0.0%

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

(e) TOTAL, CONTRIBUTIONS (96,558.00) 96,558.00 0.00 (96,558.00) 96,558.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (478,973.14) 96,558.00 (382,415.14) 71,042.00 96,558.00 167,600.00 -143.8%

Page 30 of 140


Unaudited ActualsCounty School Service FundUnrestricted and RestrictedExpenditures by Function

06 10066 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 1,630,492.31 362,227.29 1,992,719.60 1,776,304.00 362,019.00 2,138,323.00 7.3%

2) Federal Revenue 8100-8299 183,913.00 973,712.26 1,157,625.26 0.00 938,345.00 938,345.00 -18.9%

3) Other State Revenue 8300-8599 4,093.19 3,140,495.01 3,144,588.20 4,176.00 2,973,793.00 2,977,969.00 -5.3%

4) Other Local Revenue 8600-8799 625,681.35 2,731,182.80 3,356,864.15 508,173.00 2,835,896.00 3,344,069.00 -0.4%

5) TOTAL, REVENUES 2,444,179.85 7,207,617.36 9,651,797.21 2,288,653.00 7,110,053.00 9,398,706.00 -2.6%

B. EXPENDITURES (Objects 1000-7999)

1) Instruction 1000-1999 163,693.23 4,484,567.53 4,648,260.76 449,194.00 4,467,044.00 4,916,238.00 5.8%

2) Instruction - Related Services 2000-2999 451,924.53 947,970.71 1,399,895.24 264,361.00 959,940.00 1,224,301.00 -12.5%

3) Pupil Services 3000-3999 97,619.53 1,317,312.01 1,414,931.54 113,659.00 1,584,375.00 1,698,034.00 20.0%

4) Ancillary Services 4000-4999 2,575.42 0.00 2,575.42 0.00 0.00 0.00 -100.0%

5) Community Services 5000-5999 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

7) General Administration 7000-7999 1,156,095.27 471,206.22 1,627,301.49 1,383,758.00 505,112.00 1,888,870.00 16.1%

8) Plant Services 8000-8999 672,520.99 118,659.75 791,180.74 510,957.00 172,977.00 683,934.00 -13.6%

9) Other Outgo 9000-9999Except

7600-7699 18,827.37 0.00 18,827.37 0.00 0.00 0.00 -100.0%

10) TOTAL, EXPENDITURES 2,563,256.34 7,339,716.22 9,902,972.56 2,721,929.00 7,689,448.00 10,411,377.00 5.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (119,076.49) (132,098.86) (251,175.35) (433,276.00) (579,395.00) (1,012,671.00) 303.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 235,547.67 0.00 235,547.67 167,600.00 0.00 167,600.00 -28.8%

b) Transfers Out 7600-7629 617,962.81 0.00 617,962.81 0.00 0.00 0.00 -100.0%

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

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

3) Contributions 8980-8999 (96,558.00) 96,558.00 0.00 (96,558.00) 96,558.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (478,973.14) 96,558.00 (382,415.14) 71,042.00 96,558.00 167,600.00 -143.8%

Page 31 of 140


Unaudited ActualsCounty School Service FundUnrestricted and RestrictedExpenditures by Function

06 10066 0000000Form 01



Description Function CodesObjectCodes

Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (598,049.63) (35,540.86) (633,590.49) (362,234.00) (482,837.00) (845,071.00) 33.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 2,949,188.13 652,906.81 3,602,094.94 2,351,138.50 617,365.95 2,968,504.45 -17.6%

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

c) As of July 1 - Audited (F1a + F1b) 2,949,188.13 652,906.81 3,602,094.94 2,351,138.50 617,365.95 2,968,504.45 -17.6%

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

e) Adjusted Beginning Balance (F1c + F1d) 2,949,188.13 652,906.81 3,602,094.94 2,351,138.50 617,365.95 2,968,504.45 -17.6%

2) Ending Balance, June 30 (E + F1e) 2,351,138.50 617,365.95 2,968,504.45 1,988,904.50 134,528.95 2,123,433.45 -28.5%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 350.00 0.00 350.00 350.00 0.00 350.00 0.0%

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 617,365.95 617,365.95 0.00 297,321.69 297,321.69 -51.8%

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

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

d) Assigned

Other Assignments (by Resource/Object) 9780 1,824,741.73 0.00 1,824,741.73 1,305,191.76 0.00 1,305,191.76 -28.5%

e) Unassigned/unappropriated

Reserve for Economic Uncertainties 9789 526,046.77 0.00 526,046.77 520,570.00 0.00 520,570.00 -1.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 162,792.74 (162,792.74) 0.00 0.0%

Page 32 of 140


Unaudited ActualsCounty School Service Fund

Exhibit: Restricted Balance Detail06 10066 0000000

Form 01


2016-17 2017-18Resource Description Unaudited Actuals Budget

3025 NCLB: Title I, Part D, Local Delinquent Programs 0.39 0.39

4035 ESEA: Title II, Part A, Teacher Quality 5.52 5.52

6230 California Clean Energy Jobs Act 15,271.00 0.00

6264 Educator Effectiveness (15-16) 29,298.78 0.00

6300 Lottery: Instructional Materials 15,627.95 11,416.95

6500 Special Education 16,069.48 0.00

6512 Special Ed: Mental Health Services 200,534.00 0.00

7338 College Readiness Block Grant 60,776.57 69,276.57

7810 Other Restricted State 54,841.67 7,304.67

8150 Ongoing & Major Maintenance Account (RMA: Education Code Secti 106,427.44 106,427.44

9010 Other Restricted Local 118,513.15 102,890.15

Total, Restricted Balance 617,365.95 297,321.69

Page 33 of 140

Page 34 of 140



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

06 10066 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 10/3/2017 1:42 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 COUNTY SCHOOL SERVICE FUND Expenditure Detail 0.00 (156,727.39) 0.00 (345,742.20) Other Sources/Uses Detail 235,547.67 617,962.81 Fund Reconciliation 113,573.95 32,116.7109 CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0010 SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0011 ADULT EDUCATION FUND Expenditure Detail 11,556.90 0.00 11,397.97 0.00 Other Sources/Uses Detail 17,962.81 0.00 Fund Reconciliation 14,471.07 0.4212 CHILD DEVELOPMENT FUND Expenditure Detail 145,170.49 0.00 334,344.23 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 17,623.36 113,573.5313 CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0014 DEFERRED MAINTENANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0015 PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0016 FOREST RESERVE FUND Expenditure Detail Other Sources/Uses Detail 0.00 6,131.00 Fund Reconciliation 0.00 0.0017 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail Other Sources/Uses Detail 600,000.00 367,433.67 Fund Reconciliation 0.00 0.0018 SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0019 FOUNDATION SPECIAL REVENUE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0020 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0021 BUILDING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0025 CAPITAL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0030 STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0035 COUNTY SCHOOL FACILITIES FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0040 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS

Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0053 TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0056 DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0057 FOUNDATION PERMANENT FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0061 CAFETERIA ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.00

Page 35 of 140



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

06 10066 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 10/3/2017 1:42 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

DescriptionTransfers In

5750Transfers Out

5750Transfers In

7350Transfers Out

7350Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail 0.00 0.00 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0063 OTHER ENTERPRISE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 138,017.00 0.00 Fund Reconciliation 22.28 0.0066 WAREHOUSE REVOLVING FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0067 SELF-INSURANCE FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 0.00 Fund Reconciliation 0.00 0.0071 RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0073 FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail 0.00 0.00 Other Sources/Uses Detail 0.00 Fund Reconciliation 0.00 0.0076 WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.0095 STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 0.00 0.00 TOTALS 156,727.39 (156,727.39) 345,742.20 (345,742.20) 991,527.48 991,527.48 145,690.66 145,690.66

Page 36 of 140

OTHER FUNDS

Page 37 of 140

Page 38 of 140

Adult Education

Child Development Forest Reserve Special Reserve

Non Cap.

Special

Reserve

Capital Outlay

Enterprise Fund Foundation

Total in Other FundsBeginning Balance - Prior Year Ending Bal. 9791 35,174.35 33,969.96 49,828.46 588,197.02 92,453.38 - 7,021.76 806,644.93

Income

LCFF 8010-8099 - - - - - - - - Federal Revenues 8100-8299 - 3,093,540.11 1,836.49 - - - - 3,095,376.60 State Revenues 8300-8599 8,483.00 2,642,448.74 - - - 841.00 - 2,651,772.74 Local Revenues 8600-8799 140,008.34 165,766.61 29.12 2,536.28 (79.45) 22,163.87 2,860.75 333,285.52 Total Income 148,491.34 5,901,755.46 1,865.61 2,536.28 (79.45) 23,004.87 2,860.75 6,080,434.86

Expenditures

Salaries & Benefits 1000-3999 127,313.39 3,108,953.32 - - - 61,478.04 - 3,297,744.75 Books and Supplies 4000-4999 1,802.21 438,556.89 - - - 70,378.59 - 510,737.69 Services 5000-5999 14,479.03 1,779,330.04 - - - 4,917.58 - 1,798,726.65 Capital Outlay 6000-6599 - 93,207.89 - - 92,373.93 - - 185,581.82 Other Outgo 7100-7499 11,397.97 334,344.23 43,285.00 - - - - 389,027.20 Total Expenditures 154,992.60 5,754,392.37 43,285.00 - 92,373.93 136,774.21 - 6,181,818.11

Interfund Transfers

Transfers In 8910-8929 17,962.81 - - 600,000.00 - 138,017.00 - 755,979.81 Transfers Out 7610-7629 - - 6,131.00 367,433.67 - - - 373,564.67

All Other Contrib. to Rest.8930-8999

7630-7699 - - - - - - - - Total Transfers 17,962.81 - (6,131.00) 232,566.33 - 138,017.00 - 382,415.14

Net Inc./Dec. in Fund Balance 11,461.55 147,363.09 (47,550.39) 235,102.61 (92,453.38) 24,247.66 2,860.75 281,031.89 Ending Fund Balance 46,635.90 181,333.05 2,278.07 823,299.63 - 24,247.66 9,882.51 1,087,676.82

Unaudited Actuals 2016-17Other Funds Projections

Page 39 of 140

Page 40 of 140

ADULT EDUCATION FUND (11)

The Adult Education Fund is used to account separately for revenues for the adult education programs. The principal revenues in this fund are the following: Workforce Investment Opportunity Act (WIOA) Other Federal Revenue State Revenue

Interest Expenditures in this fund must be for adult education purposes only; money received for programs other than adult education shall not be expended for adult education (Education Code sections 52616 (b) and 52501). Expenditures in this fund may be made only for direct instructional costs and direct support costs and indirect costs as specified in Education Code Section 52616.4. Colusa County Office of Education has committed to the continued education of adult learners with this funding.

Page 41 of 140

Page 42 of 140


Unaudited ActualsAdult Education Fund

Expenditures by Object06 10066 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-b (Rev 06/08/2017 Page 1 Printed: 10/3/2017 12:32 PM

Description Resource Codes Object Codes2016-17

Unaudited Actuals2017-18Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 8,483.00 7,748.00 -8.7%

4) Other Local Revenue 8600-8799 140,008.34 144,662.00 3.3%

5) TOTAL, REVENUES 148,491.34 152,410.00 2.6%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 101,100.45 101,804.00 0.7%

2) Classified Salaries 2000-2999 11,804.88 19,225.00 62.9%

3) Employee Benefits 3000-3999 14,408.06 19,667.00 36.5%

4) Books and Supplies 4000-4999 1,802.21 100.00 -94.5%

5) Services and Other Operating Expenditures 5000-5999 14,479.03 672.00 -95.4%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

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

8) Other Outgo - Transfers of Indirect Costs 7300-7399 11,397.97 10,799.00 -5.3%

9) TOTAL, EXPENDITURES 154,992.60 152,267.00 -1.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (6,501.26) 143.00 -102.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 17,962.81 0.00 -100.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%

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

b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 17,962.81 0.00 -100.0%

Page 43 of 140




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 11,461.55 143.00 -98.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 35,174.35 46,635.90 32.6%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 35,174.35 46,635.90 32.6%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 35,174.35 46,635.90 32.6%

2) Ending Balance, June 30 (E + F1e) 46,635.90 46,778.90 0.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Expenditures 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 45,927.14 45,927.14 0.0%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.0%

d) Assigned Other Assignments 9780 708.76 851.76 20.2%

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

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%

Page 44 of 140




Form 11




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 25,829.37

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

b) in Banks 9120 0.00

c) in Revolving Fund 9130 0.00

d) with Fiscal Agent 9135 0.00

e) collections awaiting deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 12,837.85

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 14,471.07

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 53,138.29


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 6,501.97

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.42

4) Current Loans 9640

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 6,502.39


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 46,635.90

Page 45 of 140




Form 11




PercentDifference

LCFF SOURCES

LCFF Transfers

LCFF Transfers - Current Year 8091 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 0.00 0.00 0.0%

FEDERAL REVENUE

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Other State Apportionments

All Other State Apportionments - Current Year 8311 6,122.00 1,778.00 -71.0%

All Other State Apportionments - Prior Years 8319 (1.00) 0.00 -100.0%

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

Adult Education Block Grant Program 6391 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 2,362.00 5,970.00 152.8%

TOTAL, OTHER STATE REVENUE 8,483.00 7,748.00 -8.7%

Page 46 of 140




Form 11




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 205.67 143.00 -30.5%

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

Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.0%

Interagency Services 8677 116,519.00 116,519.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 23,283.67 28,000.00 20.3%

Tuition 8710 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 140,008.34 144,662.00 3.3%

TOTAL, REVENUES 148,491.34 152,410.00 2.6%

Page 47 of 140




Form 11




PercentDifference


Certificated Teachers' Salaries 1100 101,100.45 101,804.00 0.7%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 101,100.45 101,804.00 0.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 10,471.38 10,594.00 1.2%

Other Classified Salaries 2900 1,333.50 8,631.00 547.2%

TOTAL, CLASSIFIED SALARIES 11,804.88 19,225.00 62.9%

EMPLOYEE BENEFITS

STRS 3101-3102 6,510.92 10,826.00 66.3%

PERS 3201-3202 1,432.76 1,674.00 16.8%

OASDI/Medicare/Alternative 3301-3302 2,370.83 2,947.00 24.3%

Health and Welfare Benefits 3401-3402 1,035.53 918.00 -11.3%

Unemployment Insurance 3501-3502 56.62 60.00 6.0%

Workers' Compensation 3601-3602 3,001.40 3,242.00 8.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 14,408.06 19,667.00 36.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 1,802.21 100.00 -94.5%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,802.21 100.00 -94.5%

Page 48 of 140




Form 11




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 169.06 0.00 -100.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 373.34 0.00 -100.0%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 11,556.90 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 2,379.73 672.00 -71.8%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 14,479.03 672.00 -95.4%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%


Tuition

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

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out

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

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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

Page 49 of 140




Form 11




PercentDifference


Transfers of Indirect Costs - Interfund 7350 11,397.97 10,799.00 -5.3%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 11,397.97 10,799.00 -5.3%

TOTAL, EXPENDITURES 154,992.60 152,267.00 -1.8%

Page 50 of 140




Form 11




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 17,962.81 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 17,962.81 0.00 -100.0%


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

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%

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

OTHER SOURCES/USES

SOURCES

Long-Term Debt Proceeds

Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES

All Other Financing Uses 7699 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%

Contributions from Restricted Revenues 8990 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 17,962.81 0.00 -100.0%

Page 51 of 140



Expenditures by Function06 10066 0000000

Form 11

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-b (Rev 03/08/2016) Page 1 Printed: 10/3/2017 12:32 PM

Description Function Codes Object Codes2016-17


PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 8,483.00 7,748.00 -8.7%


5) TOTAL, REVENUES 148,491.34 152,410.00 2.6%


1) Instruction 1000-1999 115,633.61 126,510.00 9.4%

2) Instruction - Related Services 2000-2999 14,018.30 14,286.00 1.9%

3) Pupil Services 3000-3999 0.00 0.00 0.0%

4) Ancillary Services 4000-4999 0.00 0.00 0.0%

5) Community Services 5000-5999 0.00 0.00 0.0%

6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 11,397.97 10,799.00 -5.3%

8) Plant Services 8000-8999 13,942.72 672.00 -95.2%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 154,992.60 152,267.00 -1.8%



b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 52 of 140




Form 11




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 11,461.55 143.00 -98.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 35,174.35 46,635.90 32.6%





2) Ending Balance, June 30 (E + F1e) 46,635.90 46,778.90 0.3%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 45,927.14 45,927.14 0.0%


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

d) Assigned Other Assignments (by Resource/Object) 9780 708.76 851.76 20.2%



Page 53 of 140




Form 11



3905 Adult Education: Adult Basic Education & ESL 0.01 0.01

6015 Adults in Correctional Facilities 37,188.52 37,188.52

6391 Adult Education Block Grant Program 8,738.61 8,738.61


Page 54 of 140

CHILD DEVELOPMENT FUND (12) The Child Development Fund is used to account separately for federal, state, and local revenues to operate child development programs.

The principal revenues and other sources in this fund are the following:

Child Nutrition Programs (Federal) State Preschool Child Nutrition Programs (State) Child Development Apportionments All Other State Revenue Interest Child Development Parent Fees All Other Local Revenue Interfund Transfers In The Child Development Fund may be used only for expenditures for the operation of child development programs.

Child development programs that are not subsidized by state or federal funds and that are operated with the intent of recovering the costs of the program through parent fees or other charges to users, if significant, are accounted for in the Enterprise Fund.

Page 55 of 140

Page 56 of 140


Unaudited ActualsChild Development FundExpenditures by Object

06 10066 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 3,093,540.11 3,154,873.00 2.0%

3) Other State Revenue 8300-8599 2,642,448.74 2,729,417.00 3.3%

4) Other Local Revenue 8600-8799 165,766.61 112,547.00 -32.1%

5) TOTAL, REVENUES 5,901,755.46 5,996,837.00 1.6%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 1,052,578.59 1,077,100.00 2.3%

2) Classified Salaries 2000-2999 1,335,421.30 1,450,200.00 8.6%


4) Books and Supplies 4000-4999 438,556.89 363,071.00 -17.2%

5) Services and Other Operating Expenditures 5000-5999 1,779,330.04 1,861,494.00 4.6%

6) Capital Outlay 6000-6999 93,207.89 0.00 -100.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 334,344.23 361,355.00 8.1%

9) TOTAL, EXPENDITURES 5,754,392.37 6,000,803.00 4.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 147,363.09 (3,966.00) -102.7%

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

b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

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

Page 57 of 140



06 10066 0000000Form 12




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 147,363.09 (3,966.00) -102.7%






2) Ending Balance, June 30 (E + F1e) 181,333.05 177,367.05 -2.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 140,959.01 135,350.01 -4.0%



d) Assigned Other Assignments 9780 40,374.04 42,017.04 4.1%



Page 58 of 140



06 10066 0000000Form 12




PercentDifference



b) in Banks 9120 0.00







5) Due from Other Funds 9310 17,623.36

6) Stores 9320 0.00







I. LIABILITIES



3) Due to Other Funds 9610 113,573.53







K. FUND EQUITY


Page 59 of 140



06 10066 0000000Form 12




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 512,012.11 612,197.00 19.6%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 2,581,528.00 2,542,676.00 -1.5%

TOTAL, FEDERAL REVENUE 3,093,540.11 3,154,873.00 2.0%

OTHER STATE REVENUE

Child Nutrition Programs 8520 66,922.47 20,281.00 -69.7%

Child Development Apportionments 8530 474,514.02 538,015.00 13.4%


State Preschool 6105 8590 1,203,731.85 1,216,561.00 1.1%

All Other State Revenue All Other 8590 897,280.40 954,560.00 6.4%

TOTAL, OTHER STATE REVENUE 2,642,448.74 2,729,417.00 3.3%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 1,658.60 1,643.00 -0.9%


Fees and Contracts

Child Development Parent Fees 8673 5,112.00 8,000.00 56.5%

Interagency Services 8677 39,071.77 95,404.00 144.2%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 119,924.24 7,500.00 -93.7%

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

TOTAL, OTHER LOCAL REVENUE 165,766.61 112,547.00 -32.1%

TOTAL, REVENUES 5,901,755.46 5,996,837.00 1.6%

Page 60 of 140



06 10066 0000000Form 12




PercentDifference




Certificated Supervisors' and Administrators' Salaries 1300 228,646.72 245,173.00 7.2%


TOTAL, CERTIFICATED SALARIES 1,052,578.59 1,077,100.00 2.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 468,684.33 503,735.00 7.5%

Classified Support Salaries 2200 40,380.23 50,129.00 24.1%

Classified Supervisors' and Administrators' Salaries 2300 245,342.13 258,619.00 5.4%

Clerical, Technical and Office Salaries 2400 195,832.35 203,128.00 3.7%


TOTAL, CLASSIFIED SALARIES 1,335,421.30 1,450,200.00 8.6%

EMPLOYEE BENEFITS

STRS 3101-3102 129,138.93 179,618.00 39.1%

PERS 3201-3202 208,385.18 261,840.00 25.7%


Health and Welfare Benefits 3401-3402 183,607.14 228,426.00 24.4%

Unemployment Insurance 3501-3502 1,194.08 1,292.00 8.2%


OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES



Materials and Supplies 4300 274,610.16 216,454.00 -21.2%

Noncapitalized Equipment 4400 35,861.05 16,591.00 -53.7%

Food 4700 128,085.68 130,026.00 1.5%

TOTAL, BOOKS AND SUPPLIES 438,556.89 363,071.00 -17.2%

Page 61 of 140



06 10066 0000000Form 12




PercentDifference



Travel and Conferences 5200 38,696.66 43,364.00 12.1%

Dues and Memberships 5300 9,809.11 9,738.00 -0.7%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 105,525.09 211,474.00 100.4%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 91,704.39 96,862.00 5.6%


Transfers of Direct Costs - Interfund 5750 145,170.49 0.00 -100.0%

Professional/Consulting Services and Operating Expenditures 5800 1,334,335.04 1,443,428.00 8.2%

Communications 5900 54,089.26 56,628.00 4.7%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,779,330.04 1,861,494.00 4.6%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 35,694.75 0.00 -100.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Equipment 6400 57,513.14 0.00 -100.0%


TOTAL, CAPITAL OUTLAY 93,207.89 0.00 -100.0%


Other Transfers Out

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

Debt Service





Transfers of Indirect Costs - Interfund 7350 334,344.23 361,355.00 8.1%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 334,344.23 361,355.00 8.1%

TOTAL, EXPENDITURES 5,754,392.37 6,000,803.00 4.3%

Page 62 of 140



06 10066 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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




OTHER SOURCES/USES

SOURCES





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




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

Page 63 of 140


Unaudited ActualsChild Development FundExpenditures by Function

06 10066 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 3,093,540.11 3,154,873.00 2.0%

3) Other State Revenue 8300-8599 2,642,448.74 2,729,417.00 3.3%


5) TOTAL, REVENUES 5,901,755.46 5,996,837.00 1.6%


1) Instruction 1000-1999 1,785,718.62 1,931,174.00 8.1%

2) Instruction - Related Services 2000-2999 2,494,103.57 2,526,478.00 1.3%

3) Pupil Services 3000-3999 774,538.23 880,448.00 13.7%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 334,344.23 361,355.00 8.1%

8) Plant Services 8000-8999 365,687.72 301,348.00 -17.6%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 5,754,392.37 6,000,803.00 4.3%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 147,363.09 (3,966.00) -102.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 64 of 140


Unaudited ActualsChild Development FundExpenditures by Function

06 10066 0000000Form 12




PercentDifference








2) Ending Balance, June 30 (E + F1e) 181,333.05 177,367.05 -2.2%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 140,959.01 135,350.01 -4.0%



d) Assigned Other Assignments (by Resource/Object) 9780 40,374.04 42,017.04 4.1%



Page 65 of 140


Unaudited ActualsChild Development Fund


Form 12



5350 Child Nutrition: CCFP Family Day Care Sponsor Admin 5,091.90 5,091.90

6042 Child Development: State Alternative Payment, Stage 3 3,988.01 3,988.01

6065 Child Development: Migrant Day Care Centers 320.00 320.00

6105 Child Development: California State Preschool Program 24,234.49 24,234.49

6130 Child Development: Center-Based Reserve Account 24,385.70 24,385.70

6131 Child Development: Resource & Referral Reserve Account 4,945.36 25.36

6132 Child Development: Alternative Payment Reserve Account 4,239.53 3,550.53

9010 Other Restricted Local 73,754.02 73,754.02


Page 66 of 140

Forest Reserve Fund (16)

This fund exists to account separately for federal forest reserve funds received by offices of county superintendents for distribution to school districts and community college districts (Education Code Section 2300; Government Code Section 29484).

Page 67 of 140

Page 68 of 140


Unaudited ActualsForest Reserve Fund


Form 16




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,836.49 0.00 -100.0%

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

4) Other Local Revenue 8600-8799 29.12 174.00 497.5%

5) TOTAL, REVENUES 1,865.61 174.00 -90.7%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

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

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

6) Capital Outlay 6000-6999 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 43,285.00 0.00 -100.0%

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

9) TOTAL, EXPENDITURES 43,285.00 0.00 -100.0%



b) Transfers Out 7600-7629 6,131.00 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (6,131.00) 0.00 -100.0%

Page 69 of 140




Form 16




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (47,550.39) 174.00 -100.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 49,828.46 2,278.07 -95.4%


c) As of July 1 - Audited (F1a + F1b) 49,828.46 2,278.07 -95.4%


e) Adjusted Beginning Balance (F1c + F1d) 49,828.46 2,278.07 -95.4%

2) Ending Balance, June 30 (E + F1e) 2,278.07 2,452.07 7.6% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 2,278.07 2,452.07 7.6%



Page 70 of 140




Form 16




PercentDifference



b) in Banks 9120 0.00





3) Accounts Receivable 9200 3.00


5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00







I. LIABILITIES

1) Accounts Payable 9500 0.00





6) TOTAL, LIABILITIES 0.00




K. FUND EQUITY


Page 71 of 140




Form 16




PercentDifference

FEDERAL REVENUE

Forest Reserve Funds 8260 1,836.49 0.00 -100.0%

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

TOTAL, FEDERAL REVENUE 1,836.49 0.00 -100.0%

OTHER LOCAL REVENUE

Other Local Revenue

Interest 8660 29.12 174.00 497.5%


TOTAL, OTHER LOCAL REVENUE 29.12 174.00 497.5%

TOTAL, REVENUES 1,865.61 174.00 -90.7%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%

All Other Transfers 7281-7283 43,285.00 0.00 -100.0%


TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 43,285.00 0.00 -100.0%

TOTAL, EXPENDITURES 43,285.00 0.00 -100.0%

INTERFUND TRANSFERS





Other Authorized Interfund Transfers Out 7619 6,131.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 6,131.00 0.00 -100.0%

Page 72 of 140




Form 16




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,836.49 0.00 -100.0%


4) Other Local Revenue 8600-8799 29.12 174.00 497.5%

5) TOTAL, REVENUES 1,865.61 174.00 -90.7%


1) Instruction 1000-1999 0.00 0.00 0.0%

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

3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%

7) General Administration 7000-7999 0.00 0.00 0.0%

8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 43,285.00 0.00 -100.0%




b) Transfers Out 7600-7629 6,131.00 0.00 -100.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (6,131.00) 0.00 -100.0%

Page 73 of 140




Form 16




PercentDifference



a) As of July 1 - Unaudited 9791 49,828.46 2,278.07 -95.4%


c) As of July 1 - Audited (F1a + F1b) 49,828.46 2,278.07 -95.4%


e) Adjusted Beginning Balance (F1c + F1d) 49,828.46 2,278.07 -95.4%

2) Ending Balance, June 30 (E + F1e) 2,278.07 2,452.07 7.6%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 2,278.07 2,452.07 7.6%



Page 74 of 140




Form 16



Total, Restricted Balance 0.00 0.00

Page 75 of 140

Page 76 of 140

SPECIAL RESERVE NON-CAPITAL OUTLAY(17) The Special Reserve Fund for other than Capital Outlay Projects is used primarily to provide for the accumulation of General Fund money for general operating purposes (Education Code Section 42840 – Amounts from this special reserve fund must first be transferred into the General Fund or other appropriate fund of the LEA before expenditures can be made).

This fund is used to set aside funds for future purchases of large items such as copy machines, vehicles, equipment, software and hardware upgrades.

Page 77 of 140

Page 78 of 140


Unaudited ActualsSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 2,536.28 2,150.00 -15.2%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,536.28 2,150.00 -15.2%


b) Transfers Out 7600-7629 367,433.67 167,600.00 -54.4%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 232,566.33 (167,600.00) -172.1%

Page 79 of 140




Form 17




PercentDifference







2) Ending Balance, June 30 (E + F1e) 823,299.63 657,849.63 -20.1% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 823,299.63 0.00 -100.0%

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 657,849.63 New


Page 80 of 140




Form 17




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


Page 81 of 140




Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 2,536.28 2,150.00 -15.2%



TOTAL, REVENUES 2,536.28 2,150.00 -15.2%

Page 82 of 140




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 600,000.00 0.00 -100.0%




To: General Fund/CSSF 7612 229,416.67 167,600.00 -26.9%


Other Authorized Interfund Transfers Out 7619 138,017.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 367,433.67 167,600.00 -54.4%

CONTRIBUTIONS



TOTAL, OTHER FINANCING SOURCES/USES (a-b+e) 232,566.33 (167,600.00) -172.1%

Page 83 of 140




Form 17




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 2,536.28 2,150.00 -15.2%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENDITURES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 2,536.28 2,150.00 -15.2%


b) Transfers Out 7600-7629 367,433.67 167,600.00 -54.4%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 232,566.33 (167,600.00) -172.1%

Page 84 of 140




Form 17




PercentDifference








2) Ending Balance, June 30 (E + F1e) 823,299.63 657,849.63 -20.1%


Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments (by Resource/Object) 9780 823,299.63 0.00 -100.0%

e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 657,849.63 New


Page 85 of 140




Form 17




Page 86 of 140

COUNTY SCHOOLS FACILITY FUND (35) This fund is established pursuant to Education Code Section 17070.43 to receive apportionments from the 1998 State School Facilities Fund (Proposition 1A), the 2002 State School Facilities Fund (Proposition 47), the 2004 State School Facilities Fund (Proposition 55), or the 2006 State School Facilities Fund (Proposition 1D). The fund is used primarily to account for new school facility construction, modernization projects, and facility hardship grants, as provided in the Leroy F. Greene School Facilities Act of 1998 (Education Code Section 17070.10 et seq.). The principal revenues and other sources in this fund are:

School Facilities Apportionments Interest Interfund Transfers In

Funding provided by the state for the reconstruction of facilities after disasters such as flooding may be deposited to Fund 35. Typical expenditures in this fund are payments for the costs of sites, site improvements, buildings, building improvements, and furniture and fixtures capitalized as a part of the construction project.

Page 87 of 140

Page 88 of 140


Unaudited ActualsCounty School Facilities Fund


Form 35

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-d (Rev 02/02/2016) Page 1 Printed: 10/3/2017 12:34 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 (79.45) 0.00 -100.0%

5) TOTAL, REVENUES (79.45) 0.00 -100.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 92,373.93 0.00 -100.0%






b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 89 of 140




Form 35




PercentDifference


F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 92,453.38 0.00 -100.0%


c) As of July 1 - Audited (F1a + F1b) 92,453.38 0.00 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 92,453.38 0.00 -100.0%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



d) Assigned Other Assignments 9780 0.00 0.00 0.0%



Page 90 of 140




Form 35




PercentDifference

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


b) in Banks 9120 0.00








6) Stores 9320 0.00



9) TOTAL, ASSETS 0.00




I. LIABILITIES




4) Current Loans 9640 0.00






K. FUND EQUITY

Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 0.00

Page 91 of 140




Form 35




PercentDifference

FEDERAL REVENUE

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.0%


All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE



Interest 8660 (79.45) 0.00 -100.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE (79.45) 0.00 -100.0%

TOTAL, REVENUES (79.45) 0.00 -100.0%

Page 92 of 140




Form 35




PercentDifference

CLASSIFIED SALARIES



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

Page 93 of 140




Form 35




PercentDifference



Travel and Conferences 5200 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%


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


Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

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


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 92,373.93 0.00 -100.0%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 92,373.93 0.00 -100.0%


Other Transfers Out



To JPAs 7213 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 92,373.93 0.00 -100.0%

Page 94 of 140




Form 35




PercentDifference

INTERFUND TRANSFERS


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







Page 95 of 140




Form 35




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

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

Other Sources




Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

CONTRIBUTIONS




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

Page 96 of 140




Form 35




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 (79.45) 0.00 -100.0%

5) TOTAL, REVENUES (79.45) 0.00 -100.0%


1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 92,373.93 0.00 -100.0%


7600-7699 0.00 0.00 0.0%




b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 97 of 140




Form 35




PercentDifference



a) As of July 1 - Unaudited 9791 92,453.38 0.00 -100.0%


c) As of July 1 - Audited (F1a + F1b) 92,453.38 0.00 -100.0%


e) Adjusted Beginning Balance (F1c + F1d) 92,453.38 0.00 -100.0%

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

Stores 9712 0.00 0.00 0.0%


All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%



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



Page 98 of 140




Form 35




Page 99 of 140

Page 100 of 140

OTHER ENTERPRISE FUND (63) This fund is used to separate and account for other business type activities such as the private preschool program and the outside sales of the Bistro.

The principal revenue sources in this fund are the following:

Other Local Revenue Interest Revenue Transfers In from the General Fund

Page 101 of 140

Page 102 of 140


Unaudited ActualsOther Enterprise FundExpenses by Object

06 10066 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: fund-e (Rev 03/20/2017) Page 1 Printed: 10/3/2017 12:34 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 841.00 4,199.00 399.3%


5) TOTAL, REVENUES 23,004.87 181,619.00 689.5%

B. EXPENSES

1) Certificated Salaries 1000-1999 22,816.20 74,632.00 227.1%

2) Classified Salaries 2000-2999 25,220.28 72,721.00 188.3%


4) Books and Supplies 4000-4999 70,378.59 30,372.00 -56.8%

5) Services and Other Operating Expenses 5000-5999 4,917.58 4,818.00 -2.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 136,774.21 245,642.00 79.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (113,769.34) (64,023.00) -43.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 103 of 140



06 10066 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 24,247.66 (64,023.00) -364.0%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 0.00 24,247.66 New


c) As of July 1 - Audited (F1a + F1b) 0.00 24,247.66 New


e) Adjusted Beginning Net Position (F1c + F1d) 0.00 24,247.66 New

2) Ending Net Position, June 30 (E + F1e) 24,247.66 (39,775.34) -264.0% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 24,247.66 (39,775.34) -264.0%

Page 104 of 140



06 10066 0000000Form 63




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00





Page 105 of 140



06 10066 0000000Form 63




PercentDifference

I. LIABILITIES






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

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 24,247.66

Page 106 of 140



06 10066 0000000Form 63




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 841.00 4,199.00 399.3%

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 841.00 4,199.00 399.3%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 269.22 0.00 -100.0%


Fees and Contracts

All Other Fees and Contracts 8689 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 21,894.65 177,420.00 710.3%

TOTAL, OTHER LOCAL REVENUE 22,163.87 177,420.00 700.5%

TOTAL, REVENUES 23,004.87 181,619.00 689.5%

Page 107 of 140



06 10066 0000000Form 63




PercentDifference




Certificated Supervisors' and Administrators' Salaries 1300 10,521.50 33,515.00 218.5%

Other Certificated Salaries 1900 380.18 0.00 -100.0%

TOTAL, CERTIFICATED SALARIES 22,816.20 74,632.00 227.1%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 25,811.00 New


Classified Supervisors' and Administrators' Salaries 2300 11,552.75 8,352.00 -27.7%



TOTAL, CLASSIFIED SALARIES 25,220.28 72,721.00 188.3%

EMPLOYEE BENEFITS

STRS 3101-3102 2,318.51 14,969.00 545.6%

PERS 3201-3202 3,274.75 11,490.00 250.9%


Health and Welfare Benefits 3401-3402 3,696.38 25,974.00 602.7%



OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES



Materials and Supplies 4300 55,516.12 17,172.00 -69.1%

Noncapitalized Equipment 4400 14,862.47 13,200.00 -11.2%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 70,378.59 30,372.00 -56.8%

Page 108 of 140



06 10066 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%





Professional/Consulting Services and Operating Expenditures 5800 4,068.61 4,293.00 5.5%

Communications 5900 585.57 0.00 -100.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 4,917.58 4,818.00 -2.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 136,774.21 245,642.00 79.6%

Page 109 of 140



06 10066 0000000Form 63




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 138,017.00 0.00 -100.0%





CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a-b+e) 138,017.00 0.00 -100.0%

Page 110 of 140


Unaudited ActualsOther Enterprise FundExpenses by Function

06 10066 0000000Form 63




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 841.00 4,199.00 399.3%


5) TOTAL, REVENUES 23,004.87 181,619.00 689.5%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 136,774.21 245,642.00 79.6%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 136,774.21 245,642.00 79.6%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (113,769.34) (64,023.00) -43.7%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 111 of 140


Unaudited ActualsOther Enterprise FundExpenses by Function

06 10066 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 24,247.66 (64,023.00) -364.0%

F. NET POSITION 1) Beginning Net Position

a) As of July 1 - Unaudited 9791 0.00 24,247.66 New


c) As of July 1 - Audited (F1a + F1b) 0.00 24,247.66 New


e) Adjusted Beginning Net Position (F1c + F1d) 0.00 24,247.66 New

2) Ending Net Position, June 30 (E + F1e) 24,247.66 (39,775.34) -264.0%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%


c) Unrestricted Net Position 9790 24,247.66 (39,775.34) -264.0%

Page 112 of 140


Unaudited ActualsOther Enterprise Fund

Exhibit: Restricted Net Position Detail06 10066 0000000

Form 63



Total, Restricted Net Position 0.00 0.00

Page 113 of 140

Page 114 of 140

FOUNDATION FOR PRIVATE PURPOSE TRUST FUND (73) This fund is used to account separately for gifts or bequests per Education Code Section 41031 that benefit individuals, private organizations, or other governments and under which neither principal nor income may be used for purposes that support the LEA’s own programs.

This fund should be used when there is a formal trust agreement with the donor. Donations not covered by a formal trust agreement should be accounted for in the general fund. Amounts in the Foundation Private-Purpose Trust Fund shall be expended only for the specific purposes of the gift or bequest (Education Code Section 41032).

This fund is used for scholarships for the CCOE Agriculture Educational Foundation

Page 115 of 140

Page 116 of 140


Unaudited ActualsFoundation Private-Purpose Trust Fund

Expenses by Object06 10066 0000000

Form 73




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 2,860.75 2,532.00 -11.5%

B. EXPENSES





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

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,860.75 2,532.00 -11.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 117 of 140




Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 2,860.75 2,532.00 -11.5%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 7,021.76 9,882.51 40.7%




e) Adjusted Beginning Net Position (F1c + F1d) 7,021.76 9,882.51 40.7%

2) Ending Net Position, June 30 (E + F1e) 9,882.51 12,414.51 25.6% Components of Ending Net Position a) Net Investment in Capital Assets 9796 760.14 760.14 0.0%


c) Unrestricted Net Position 9790 9,122.37 11,654.37 27.8%

Page 118 of 140




Form 73




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00





Page 119 of 140




Form 73




PercentDifference

I. LIABILITIES






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

b) Net OPEB Obligation 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (must agree with line F2) (G10 + H2) - (I7 + J2) 9,882.51

Page 120 of 140




Form 73




PercentDifference

OTHER STATE REVENUE

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

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 37.76 32.00 -15.3%


Other Local Revenue

All Other Local Revenue 8699 2,822.99 2,500.00 -11.4%


TOTAL, REVENUES 2,860.75 2,532.00 -11.5%

Page 121 of 140




Form 73




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%


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


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%




Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES



Materials and Supplies 4300 0.00 0.00 0.0%


Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

Page 122 of 140




Form 73




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%





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


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%




TOTAL, EXPENSES 0.00 0.00 0.0%

Page 123 of 140




Form 73




PercentDifference

INTERFUND TRANSFERS




OTHER SOURCES/USES

SOURCES


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




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

Page 124 of 140



Expenses by Function06 10066 0000000

Form 73




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 2,860.75 2,532.00 -11.5%

B. EXPENSES (Objects 1000-7999)

1) Instruction 1000-1999 0.00 0.00 0.0%


3) Pupil Services 3000-3999 0.00 0.00 0.0%



6) Enterprise 6000-6999 0.00 0.00 0.0%


8) Plant Services 8000-8999 0.00 0.00 0.0%


7600-7699 0.00 0.00 0.0%

10) TOTAL, EXPENSES 0.00 0.00 0.0%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 2,860.75 2,532.00 -11.5%


b) Transfers Out 7600-7629 0.00 0.00 0.0%


b) Uses 7630-7699 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.0%


Page 125 of 140



Expenses by Function06 10066 0000000

Form 73




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 2,860.75 2,532.00 -11.5%

F. NET POSITION 1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 7,021.76 9,882.51 40.7%

2) Ending Net Position, June 30 (E + F1e) 9,882.51 12,414.51 25.6%

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 760.14 760.14 0.0%


c) Unrestricted Net Position 9790 9,122.37 11,654.37 27.8%

Page 126 of 140


Unaudited ActualsFoundation Private-Purpose Trust FundExhibit: Restricted Net Position Detail

06 10066 0000000Form 73



Total, Restricted Net Position 0.00 0.00

Page 127 of 140

Page 128 of 140

MISCELLANEOUS FORMS

Page 129 of 140

Page 130 of 140



Indirect Cost Rate Worksheet06 10066 0000000

Form ICR

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: icr (Rev 02/21/2017) Page 1 of 3 Printed: 10/3/2017 12:29 PM

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) 517,990.33

2. Contracted general administrative positions not paid through payroll

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

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

B. Salaries and Benefits - All Other Activities 1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 7,519,871.98 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) 6.89%

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

Page 131 of 140




Form ICR


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

A. Indirect Costs

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

(Functions 7200-7600, objects 1000-5999, minus Line B9) 991,203.94

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

(Function 7700, objects 1000-5999, minus Line B10) 183,137.50 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

15,450.00 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) 33,995.79 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) 4,323.34 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) 1,228,110.57 9. Carry-Forward Adjustment (Part IV, Line F) 84,696.78 10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 1,312,807.35

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 4,648,260.76

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 1,399,895.24

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 1,349,594.42

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 2,575.42

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 0.00

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) 647,195.35 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) 132,903.69 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) 459,411.86

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) 58,424.66 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) 143,594.63

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 5,326,840.25

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

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) 14,168,696.28

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) 8.67%

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

(Line A10 divided by Line B18) 9.27%

Page 132 of 140




Form ICR


Part IV - Carry-forward Adjustment

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

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

A. Indirect costs incurred in the current year (Part III, Line A8) 1,228,110.57

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

1. Carry-forward adjustment from the second prior year 0.00

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

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

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect cost rate (8.07%) times Part III, Line B18); zero if negative 84,696.78

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of (approved indirect cost rate (8.07%) times Part III, Line B18) or (the highest rate used to recover costs from any program (8.07%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 84,696.78

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

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

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

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

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

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

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) 84,696.78

Page 133 of 140

Page 134 of 140



No Child Left Behind Maintenance of Effort Expenditures06 10066 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: ncmoe (Rev 03/18/2015) Page 1 Printed: 10/3/2017 12:29 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2016-17Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 10,520,935.37

B. Less all federal expenditures not allowed for MOE(Resources 3000-5999, except 3385) All All 1000-7999 891,502.26

C. Less state and local expenditures not allowed for MOE:(All resources, except federal as identified in Line B)1. Community Services All 5000-5999 1000-7999 0.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 281,578.07

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 18,827.37

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 617,962.81

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 16,210.99

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

All All 8710 2,616,041.68

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) 3,550,620.92

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 0.00

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) 6,078,812.19

Page 135 of 140




Form NCMOE


Section II - Expenditures Per ADA

2016-17Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines B1d and C9)

8.09

B. Expenditures per ADA (Line I.E divided by Line II.A) 751,398.29

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

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

5,843,528.06 1,078,141.711. Adjustment to base expenditure and expenditure per ADA amounts for

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

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 5,843,528.06 1,078,141.71

B. Required effort (Line A.2 times 90%) 5,259,175.25 970,327.54

C. Current year expenditures (Line I.E and Line II.B) 6,078,812.19 751,398.29

D. MOE deficiency amount, if any (Line B minus Line C)(If negative, then zero) 0.00 218,929.25

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

F. MOE deficiency percentage, if MOE not met; otherwise, zero(Line D divided by Line B)(Funding under NCLB covered programs in FY 2018-19 maybe reduced by the lower of the two percentages) 0.00% 22.56%

Page 136 of 140




Form NCMOE


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

Description of AdjustmentsTotal

ExpendituresExpenditures

Per ADA

Total adjustments to base expenditures 0.00 0.00

Page 137 of 140

Page 138 of 140


Unaudited Actuals2016-17 Unaudited ActualsSchedule of Capital Assets

06 10066 0000000Form ASSET

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: asset (Rev 01/27/2009) Page 1 of 1 Printed: 10/3/2017 10:12 AM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Governmental Activities:

Capital assets not being depreciated:

Land 3,621,725.00 3,621,725.00 3,621,725.00

Work in Progress 0.00 0.00

Total capital assets not being depreciated 3,621,725.00 0.00 3,621,725.00 0.00 0.00 3,621,725.00

Capital assets being depreciated:

Land Improvements 103,248.00 103,248.00 35,695.00 138,943.00

Buildings 19,149,453.00 19,149,453.00 289,399.00 19,438,852.00

Equipment 616,539.00 616,539.00 164,003.00 83,669.00 696,873.00

Total capital assets being depreciated 19,869,240.00 0.00 19,869,240.00 489,097.00 83,669.00 20,274,668.00

Accumulated Depreciation for:

Land Improvements (57,627.00) (57,627.00) (6,055.00) (63,682.00)

Buildings (3,111,817.00) (3,111,817.00) (446,080.00) (3,557,897.00)

Equipment (398,350.00) (398,350.00) (61,750.00) (83,669.00) (376,431.00)

Total accumulated depreciation (3,567,794.00) 0.00 (3,567,794.00) (513,885.00) (83,669.00) (3,998,010.00)

Total capital assets being depreciated, net 16,301,446.00 0.00 16,301,446.00 (24,788.00) 0.00 16,276,658.00

Governmental activity capital assets, net 19,923,171.00 0.00 19,923,171.00 (24,788.00) 0.00 19,898,383.00

Business-Type Activities:

Capital assets not being depreciated:

Land 0.00 0.00

Work in Progress 0.00 0.00

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

Capital assets being depreciated:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total capital assets being depreciated 0.00 0.00 0.00 0.00 0.00 0.00

Accumulated Depreciation for:

Land Improvements 0.00 0.00

Buildings 0.00 0.00

Equipment 0.00 0.00

Total accumulated depreciation 0.00 0.00 0.00 0.00 0.00 0.00

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

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

Page 139 of 140



Schedule of Long-Term Liabilities06 10066 0000000

Form DEBT

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: debt (Rev 06/22/2015) Page 1 of 1 Printed: 10/4/2017 9:05 AM

Unaudited Balance July 1

AuditAdjustments/Restatements

AuditedBalance July 1 Increases Decreases

Ending BalanceJune 30

Amounts Due WithinOne Year

Governmental Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 0.00 0.00 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 97,128.18 97,128.18 7,017.72 90,110.46

Governmental activities long-term liabilities 97,128.18 0.00 97,128.18 0.00 7,017.72 90,110.46 0.00

Business-Type Activities:

General Obligation Bonds Payable 0.00 0.00 State School Building Loans Payable 0.00 0.00 Certificates of Participation Payable 0.00 0.00 Capital Leases Payable 37,998.72 17,426.28 55,425.00 14,541.46 40,883.54 Lease Revenue Bonds Payable 0.00 0.00 Other General Long-Term Debt 0.00 0.00 Net Pension Liability 0.00 0.00 Net OPEB Obligation 0.00 0.00 Compensated Absences Payable 0.00 0.00

Business-type activities long-term liabilities 37,998.72 17,426.28 55,425.00 0.00 14,541.46 40,883.54 0.00

Page 140 of 140

11.3 BOARD RESOLUTION NO. 17/18‐07

GANN LIMITS

RESOLUTION OF THE COLUSA COUNTY SUPERINTENDENT OF SCHOOLS

AND THE COLUSA COUNTY BOARD OF EDUCATION

WHEREAS in November of 1979, the California electorate did adopt Proposition 4, commonly called the Gann Amendment; and

WHEREAS, the provisions of that amendment establish maximum appropriations limitations, commonly called “Gann Limits” for public agencies, including school districts and county offices; and

WHEREAS, the county schools office must establish a Gann Limit for the 206/17 fiscal year and an estimated Gann Limit for the 2017/18 fiscal year in accordance with the provisions of the Gann Amendment and applicable statutory law;

NOW THEREFORE BE IT RESOLVED, that the Governing Board for the Colusa County Office of Education does provide public notice that the 2016/17 Gann Limit is $3,824,396 that the 2017/18 estimated Gann Limit is $4,032,758 that the calculations were made in accordance with applicable Constitutional and Statutory Law, and that this Board does hereby declare that subject appropriations do not exceed the limitations imposed by the Gann Amendment.

PASSED AND ADOPTED at a regular meeting of the Board of Education of the Colusa County Office of Education on the 11th day of October 2017 by the following vote: AYES:

NOES:

ABSENT:

Dated this 11th day of October 2017.

County Superintendent and Secretary Colusa County Board of Education, State of California


Unaudited ActualsFiscal Year 2016-17

County Office Appropriations Limit Calculations06 10066 0000000

Form GANN

California Dept of EducationSACS Financial Reporting Software - 2017.2.0File: gann-c (Rev 05/18/2017) Page 1 of 3 Printed: 10/3/2017 10:12 AM

2016-17Calculations

2017-18Calculations

Extracted Entered Data/ Extracted Entered Data/

Data Adjustments* Totals Data Adjustments* Totals

A. PRIOR YEAR DATA 2015-16 Actual 2016-17 Actual

(2015-16 Actual Appropriations Limit and Gann ADA arefrom county's prior year Gann data reported to the CDE)PRIOR YEAR APPROPRIATIONS LIMIT1. Program Portion of Prior Year Appropriations Limit

(Preload/Line D16c, PY column) 65,836.41 65,836.41 103,544.392. Other Services Portion of Prior Year Appropriations

Limit (Preload/Line D16d, PY column) 3,536,175.30 3,536,175.30 3,720,851.423. TOTAL PRIOR YEAR APPROPRIATIONS LIMIT

(Lines A1 plus A2) 3,602,011.71 0.00 3,602,011.71 3,824,395.81PRIOR YEAR GANN ADA4. Program ADA (Preload/Line B3, PY column) 5.42 5.42 8.095. Other ADA (Preload/Line B4, PY column) 4,434.71 4,434.71 4,428.62

ADJUSTMENTS TO PRIOR YEAR LIMIT AND ADA Adjustments to 2015-16 Adjustments to 2016-17ADJUSTMENTS TO PRIOR YEAR LIMIT6. Reorganizations and Other Transfers7. Temporary Voter Approved Increases8. Less: Lapses of Voter Approved Increases9. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT

(Lines A6 plus A7 minus A8) 0.00 0.0010. Adjustments to Program Portion

([Lines A1 divided by A3] times Line A9) 0.00 0.00 0.00 0.0011. Adjustments to Other Services Portion

(Lines A9 minus A10) 0.00 0.00ADJUSTMENTS TO PRIOR YEAR ADA(Only for reorganizations and other transfers, and only ifadjustments to the appropriations limit amounts are enteredin Line A6 or A10 above)12. Adjustments to Program ADA13. Adjustments to Other ADA

B. CURRENT YEAR GANN ADACURRENT YEAR PROGRAM ADA 2016-17 Annual Report 2017-18 Annual Estimate(2016-17 data should tie to Principal ApportionmentSoftware Attendance reports and include ADA for charter schools reporting with the COE)1. Total County Program ADA (Form A, Line B1d) 8.09 8.09 14.00 14.002. Total Charter Schools ADA (Form A, Line C9) 0.00 0.00 0.00 0.003. Total Current Year ADA (Lines B1 through B2) 8.09 0.00 8.09 14.00 0.00 14.00

2016-17 P2 Report 2017-18 P2 Estimate

CURRENT YEAR OTHER ADA4. Total District Gann ADA (District Form GANN, Line B3) 4,428.62 4,415.80

C. LOCAL PROCEEDS OF TAXES/STATE AID RECEIVED 2016-17 Actual 2017-18 BudgetTAXES AND SUBVENTIONS (Funds 01, 09, and 62)1. Homeowners' Exemption (Object 8021) 2,663.52 2,663.52 2,601.00 2,601.002. Timber Yield Tax (Object 8022) 0.00 0.00 0.00 0.003. Other Subventions/In-Lieu Taxes (Object 8029) 126.88 126.88 0.00 0.004. Secured Roll Taxes (Object 8041) 403,684.80 403,684.80 400,076.00 400,076.005. Unsecured Roll Taxes (Object 8042) 28,796.16 28,796.16 28,192.00 28,192.006. Prior Years' Taxes (Object 8043) 312.06 312.06 0.00 0.007. Supplemental Taxes (Object 8044) 8,814.97 8,814.97 5,746.00 5,746.008. Ed. Rev. Augmentation Fund (ERAF) (Object 8045) (1,204.08) (1,204.08) 0.00 0.009. Penalties and Int. from Delinquent Taxes (Object 8048) 0.00 0.00 0.00 0.0010. Receipts from County Bd. of Supervisors (Object 8070) 0.00 0.00 0.00 0.0011. Other In-Lieu Taxes (Object 8082) 0.00 0.00 1,348.00 1,348.0012. Comm. Redevelopment Funds (Objects 8047 & 8625) 0.00 0.00 0.00 0.0013. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.0014. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only) 0.00 0.00 0.00 0.0015. Penalties and Int. from Delinquent Non-LCFF

Taxes (Object 8629) (Only those for the above taxes) 0.00 0.00 0.00 0.0016. Transfers to Charter Schools

in Lieu of Property Taxes (Object 8096)17. TOTAL TAXES AND SUBVENTIONS

(Lines C1 through C16) 443,194.31 0.00 443,194.31 437,963.00 0.00 437,963.00




Form GANN


2016-17Calculations

2017-18Calculations



OTHER LOCAL REVENUES (Funds 01, 09, and 62)18. To General Fund from Bond Interest and Redemption

Fund (Excess debt service taxes) (Object 8914)19. TOTAL LOCAL PROCEEDS OF TAXES

(Lines C17 plus C18) 443,194.31 0.00 443,194.31 437,963.00 0.00 437,963.00

EXCLUDED APPROPRIATIONS

20. Medicare (Enter federally mandated amounts only from objs.3301 and 3302; do not include negotiated amounts) 115,233.02 129,884.00

OTHER EXCLUSIONS21. Americans with Disabilities Act22. Unreimbursed Court Mandated Desegregation

Costs 23. Other Unfunded Court-ordered or Federal Mandates24. TOTAL EXCLUSIONS (Lines C20 through C23) 115,233.02 129,884.00

STATE AID RECEIVED (Funds 01, 09, and 62)25. LCFF - CY (objects 8011 and 8012) 1,550,534.29 1,550,534.29 1,700,360.00 1,700,360.0026. LCFF/Revenue Limit State Aid - Prior Years (Object 8019) (1,009.00) (1,009.00) 0.00 0.0027. TOTAL STATE AID RECEIVED

(Line C25 plus C26) 1,549,525.29 0.00 1,549,525.29 1,700,360.00 0.00 1,700,360.00

DATA FOR INTEREST CALCULATION28. Total Revenues (Funds 01, 09 & 62, objects 8000-8799) 9,651,797.21 9,651,797.21 9,398,706.00 9,398,706.0029. Total Interest and Return on Investments

(Funds 01, 09, and 62, objects 8660 and 8662) 8,603.87 8,603.87 9,958.00 9,958.00

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

1. Revised Prior Year Program Limit (Lines A1 plus A10) 65,836.41 103,544.392. Inflation Adjustment 1.0537 1.03693. Program Population Adjustment (Lines B3 divided

by [A4 plus A12]) (Round to four decimal places) 1.4926 1.73054. PRELIMINARY PROGRAM LIMIT

(Lines D1 times D2 times D3) 103,544.39 185,795.445. Revised Prior Year Other Services Limit

(Lines A2 plus A11) 3,536,175.30 3,720,851.426. Inflation Adjustment 1.0537 1.03697. Other Services Population Adj. (Lines B4 divided

by [A5 plus A13]) (Round to four decimal places) 0.9986 0.99718. PRELIMINARY OTHER SERVICES LIMIT

(Lines D5 times D6 times D7) 3,720,851.42 3,846,962.209. PRELIMINARY TOTAL APPROPRIATIONS LIMIT

(Lines D4 plus D8) 3,824,395.81 4,032,757.64

APPROPRIATIONS SUBJECT TO THE LIMIT10. Local Revenues Excluding Interest (Line C19) 443,194.31 437,963.0011. Preliminary State Aid Calculation

a. Maximum State Aid in Local Limit (Lesser of Line C27 or [Lines D9 minus D10 plus C24]; if negative, then zero) 1,549,525.29 1,700,360.00

12. Local Revenues in Proceeds of Taxesa. Interest Counting in Local Limit (Lines C29 divided by

[C28 minus C29] times [D10 plus D11a]) 1,777.95 2,267.97b. Total Local Proceeds of Taxes (Lines D10 plus D12a) 444,972.26 440,230.97

13. State Aid in Proceeds of Taxes (lesser of Line D11a or [Lines D9 minus D12b plus C24]; if negative, then zero) 1,549,525.29 1,700,360.00

14. Total Appropriations Subject to the Limita. Local Revenues (Line D12b) 444,972.26b. State Subventions (Line D13) 1,549,525.29c. Less: Excluded Appropriations (Line C24) 115,233.02d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT

(Lines D14a plus D14b minus D14c) 1,879,264.53




Form GANN


2016-17Calculations

2017-18Calculations



15. Adjustments to the Limit Per Government Code Section 7902.1

(Line D14d minus D9; if negative, then zero) 0.00

If not zero report amount to:

Michael Cohen, DirectorState Department of FinanceAttention: School Gann LimitsState Capitol, Room 1145Sacramento, CA 95814

16. Apply to Program and Other Servicesa. Program Portion of Adjustment

(Lines [D4 divided by D9] times D15) 0.00 0.00b. Other Services Portion of Adjustment

(Lines D15 minus D16a) 0.00c. Final Program Portion of Limit (Lines D4 plus D16a) 103,544.39d. Final Other Services Portion of Limit

(Lines D8 plus D16b) 3,720,851.42

SUMMARY 2016-17 Actual 2017-18 Budget17. Adjusted Appropriations Limit

(Lines D16c plus D16d) 3,824,395.81 4,032,757.6418. Appropriations Subject to the Limit

(Line D14d) 1,879,264.53

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

Gail Osborne 530-458-0350 X10357Gann Contact Person Contact Phone Number

Policy and Procedures Manual Colusa County Board of Education BP 6146.10 Series 6000—Instruction Page 1 of 1

High School Graduation Requirements/ Standards of Proficiency

Students shall receive diplomas of graduation from high school only after completing the prescribed course of study and meeting the standards of proficiency established by the County Office of Education.

Special Education - Special Education students may receive a certificate of completion or a district high school diploma, based on the district requirements.

Career Technical Education (CTE) - Students completing CTE classes operated by the County Office may earn credits towards a high school diploma. The site administrator shall work with the local school district to coordinate CTE course credits.

Court, Community, or Comprehensive High Schools - Students attending Court, Community or Comprehensive High School programs may receive a high school diploma after successfully completing required courses.

Alternative Graduation Methods – Students may receive a high school equivalency certificate by passing all five components of the General Education Development Test (GED) or all three components of the High School Equivalency Test (HiSET). Students may receive a high school diploma by meeting qualifications of the Federal McKinney-Vento Homeless Assistance Act (McKinney-Vento Act).

Legal References:

Education Code, 37252, 48430, 48431.6, 51215-51219, 51224, 51225.3-51225.5, 51226, 51228, 51240-51246, 51260-51269, 51400-51442, 52508, 52510

Vehicle Code, 12507 Code of Regulations, Title 5, 1600-1651 1600, 1630-1635, 1650-1651 California Assembly Bill AB104

Federal Legislation, 42 U.S.C. § 11431-11435 Adopted: February 12, 1997 Reviewed: January 13, 1999, October 10, 2007 Revised: March 10, 2004, December 14, 2016, November 8, 2017

11.4.1

11.4.1

Graduation Requirements Courses required for graduation and university admission. The California Education Code (EC) establishes a minimum set of requirements for graduation from California high schools. The requirements should be viewed as minimums and support regulations established by local governing boards.

The University of California (UC) and the California State University (CSU) systems have established a uniform minimum set of courses required for admission as a freshman. The UC maintains public “a-g” course lists that provide complete information about the high school courses approved for admission to the university. In addition to the required courses, California public universities have other requirements for admission as a freshman.

High School Subject Area

State Mandated Requirements*(EC 51225.3)

for High School Graduation

UC Requirements for Freshman Admissions

CSU Requirements for

Freshman Admissions

English Three Years Four years of approved courses

Four years of approved courses

Mathematics Two years, including Algebra I, beginning in 2003–04.

(EC 51224.5)

Three years, including algebra, geometry, and intermediate algebra. Four years recommended.

Three years, including algebra, intermediate algebra, and geometry.

Social Studies/Science

Three years of history/social studies, including one year of U.S. history and geography; one year of world history, culture, and geography; one semester of American government and civics, and one semester of economics.

Two years of history/social science, including one year of U.S. history or one-half year of U.S. history and one-half year of civics or American government; and one year of world history, cultures, and geography.

Two years, including one year of U.S. history or U.S. history and government and one year of other approved social science.

11.4.1

Science Two years, including biological and physical sciences.

Two years with lab required, chosen from biology, chemistry, and physics. Three years recommended.

Two years, including one year of biological and one year of physical science with lab.

Foreign Language

One year of either visual and performing arts, foreign language, or career technical education**.

Two years in same language required.

Three years recommended.

Two years in same language required.

Visual and Performing Arts

One year of either visual and performing arts, foreign language, or career technical education**.

One year of visual and performing arts chosen from the following: dance, drama/theater, music, or visual art.

One year of visual and performing arts chosen from the following: dance, drama/theater, music, or visual art.

Physical Education

Two years Not Applicable Not Applicable

Electives Not Applicable One year*** One year***

Total 13

15

(7 in the last two years of high

school)

15

* Beginning in 2005–06, all students must pass the California High School Exit Examination prior to graduation, in addition to meeting course requirements.

Beginning in 2009–10, EC Section 60852.3 provides an exemption from meeting the CAHSEE requirement as a condition of receiving a diploma of graduation for eligible students with disabilities who have an individualized education program (IEP) or a Section 504 plan.

Beginning January 1, 2010, students in foster care who transfer to a new school while in grades 11 or 12 may be able to graduate from high school without meeting the local graduation requirements that exceed the state minimum course requirements. In these cases, the district would need to conclude that the student would not reasonably be able

11.4.1

to complete the additional local graduation requirements during the student’s remaining time in high school. See CDE Foster Youth Resources for additional information.

** Beginning with the 2012–13 school year (sunsets with the 2017–18 school year), EC Section 51225.3 provides that a district may choose to adopt a career technical education course as an optional high school graduation requirement. For more information about this requirement, see our Frequently Asked Questions page.

11.4.1

California Department of Education State Minimum Course Requirements Minimum set of courses required for high school graduation. Beginning in the 1986-87 school year, California Education Code (EC) 51225.3 has specified a minimum set of courses to meet state requirements to graduate from high school and receive a diploma. The governing boards of local education agencies (LEAs) have the authority to supplement the state minimum requirements at the local level.

EC 51225.3 states that all pupils receiving a diploma of graduation from a California high school must have completed all of the following courses, while in grades nine to twelve, inclusive:

Unless otherwise specified, each course shall have a duration of one school year: o Three courses in English o Two courses in mathematics, including one year of Algebra I (EC Section

51224.5) o Two courses in science, including biological and physical sciences o Three courses in social studies, including United States history and

geography; world history, culture, and geography; a one-semester course in American government and civics, and a one-semester course in economics

o One course in visual or performing arts, foreign language, or commencing with the 2012-13 school year, career technical education. For the purpose of satisfying the minimum course requirement, a course in American Sign Language shall be deemed a course in foreign language

o Two courses in physical education, unless the pupil has been exempted pursuant to the provisions of EC Section 51241

Other coursework adopted by the local governing board of the LEA

The local governing board of the LEA with the active involvement of parents, administrators, teachers, and pupils, shall adopt alternative means for pupils to complete the prescribed course of study, which may include:

Practical demonstration of skills and competencies Supervised work experience or other outside school experience Career technical education classes offered in high schools Courses offered by regional occupational centers or programs Interdisciplinary study Independent study Credit earned at a postsecondary institution

Requirements for graduation and specified alternative modes for completing the prescribed course of study shall be made available to pupils, parents, and the public.

The University of California and the California State University systems have established a uniform minimum set of courses required for admission as a freshman.

11.4.1

Courses Required for High School Graduation and University Admission (English) Available Translations of the Courses Required for High School Graduation and University Admission

The entire California Education Code may be found in the California Law library.

Questions: High School Innovations and Initiatives Office | 916-319-0893 Last Reviewed: Friday, June 23, 2017

Policy and Procedures Manual Colusa County Board of Education BOP 6146.10 Operating Procedures Page 1 of 1 Exhibit A

Colusa County Office of Education Courses/Credits Authorized to Meet Diploma Requirements

Required Courses of Study: (EC 51225.3)

(40)(30) Four Three ten credit courses in English (20)(10) Two One ten credit courses in mathematics (10) Algebra Requirement: (EC 51224.5)

One year course meeting the content standards for Algebra I or Algebra 1A plus 1B

(20) Two ten credit courses in science, including life and physical sciences (30) Three courses in social studies including United States History and/or

Geography, World History, a five credit course in American Government and Civics, and one five credit course in Economics.

(10) One ten credit course Fine Arts or World Language (20) Two ten credit courses in Physical Education

EC 51222(a): All pupils, except pupils excused or exempted pursuant to Section 51241, shall be required to attend upon the courses of physical education for a total period of time of not less than 400 minutes each 10 schooldays.

(5) Personal and Public Health and Safety: (EC 51202) Instruction on AIDS and AIDS prevention: (EC 51201.5) Each pupil shall receive instruction at least once in Junior High and once in High School. Instruction on alcohol, narcotics, and restricted dangerous drugs: (EC 51203)

Proficiency Standards: Students must achieve a minimum proficiency in reading comprehension, writing and mathematics. Proficiency standards shall be aligned with the California Content Standards in the designated areas. Minimum achievement scores shall be aligned with the proficiency levels in the California State Standards exams. Adopted: February 12, 1997 Reviewed: January 13, 1999 Revised: March 10, 2004, November 14, 2007, January 9, 2013, December 14, 2016,

November 8, 2017

11.4.2

11.4.2 S. William Abel Community School

Course Matrix

Recommend aligning English and Math course credits to State Minimum requirements. High school graduation

credit requirement number remains the same.

*Students may take UC/CSU coursework (Math and English) in preparation for Freshman Admissions to a four‐

year institution in the Electives area.

Subject/Course State Minimum

McKinney‐Vento

Feather River Academy

Current S. William Abel Community

Proposed S. William Abel Community

English 30 30 30 40 30*

Math 10 10 10 20 10*

Algebra 10 10 10 10 10

Life Science 10 10 10 10 10

Physical Science 10 10 10 10 10

World History 10 10 10 10 10

US History 10 10 10 10 10

US Government 5 5 5 5 5

Economics 5 5 5 5 5

VPA or Foreign Language

10 10 10 10 10

Physical Education 20 20 20 20 20

Health or State Requirements

NA NA 5 5 5

Computer Literacy NA NA 5 NA 5

Electives NA NA 80 65 80

Total Credits 130 130 220 220 220

Policy and Procedures Manual Colusa County Board of Education BOP 6146.10 Operating Procedures Page 1 of 2 Exhibit B

Colusa County Office of Education Graduation Requirements for a High School Diploma

Satisfactorily complete a minimum of 220 credits, including courses from the following content areas:

*Classes Required by the California Department of Education

Credits Required Courses for Diploma A. English: 40 30 Credits English 9*, English 10* 20 Credits English 11*, English 12* (optional) 20 10 Credits Writing (optional)* 5 10 Credits

B. Mathematics: 30 20 Credits General Mathematics 10 Credits Pre-Algebra 10 Credits Algebra*, Algebra 1 or Algebra 1A + 1B 10 Credits Geometry 10 Credits Consumer Mathematics 10 Credits

C. Science: 20 Credits Life Science* 10 Credits Physical Science* 10 Credits

D. History/Social Science: 30 Credits World History or Geography*, grade 10 10 Credits United States History*, grade 11 10 Credits American Government*, grade 12 5 Credits Economics*, grade 12 5 Credits

E. Fine Arts or World Language: 10 Credits Applied Art* 10 Credits Or World Language* 10 Credits

F. Physical Education: 20 Credits Physical Education*, grade 9 10 Credits Physical Education 10 Credits

G. Health: 5 Credits Health Education* 5 Credits

H. Computer Literacy: 5 Credits 5 Credits

11.4.3

Policy and Procedures Manual Colusa County Board of Education BOP 6146.10 Operating Procedures Page 2 of 2 Exhibit B

I. Elective Credits: 65 80 Credits American Sign Language 10 Credits Applied Art 5 Credits Auto Maintenance 5 Credits Bike Repair 5 Credits Career Exploration 5 Credits College Writing 10 Credits Computer Literacy 5 Credits Computer Repair 5 Credits Construction 5 Credits Creative Writing 10 Credits CTE Office Work Experience 10 Credits Desktop Publishing 10 Credits Driver’s Education 5 Credits ESL 5 Credits GED Test Preparation 5 Credits Geography 5 Credits Horticulture 10 Credits Keyboarding 5 Credits Life Skills 5 Credits Life Skills/Consumer Skills 10 Credits Parenting Education 5 Credits Sculpture 10 Credits Service Learning 5 Credits Small Engines 5 Credits Study Skills 5 Credits Welding 5 Credits Woodshop 5 Credits World Languages 10 Credits "Other" Work Experience up to 20 Credits

Grade Level Definition: Students will be assigned to the grade level according to credits earned.

Grade 9 0-45 Credits Grade 10 45-100 Credits Grade 11 100-150 Credits Grade 12 150-220 Credits

Adopted: February 12, 1997 Reviewed: January 13, 1999 Revised: March 10, 2004, November 14, 2007, December 14, 2016, November 8, 2017

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