2015/2016 BUDGET
ADOPTED JUNE 24, 2015
BOARD OF EDUCATION
Andrea Swenson, President
Sarah Pearson, Vice President
Amal Smith, Member
Doug Ireland, Member
Richard Raushenbush, Member
ADMINISTRATION
Constance Hubbard, Superintendent
Michael Brady, Assistant Superintendent
Song Chin-Bendib, Chief Business Official
Michelle Nguyen, Director of Fiscal Services
2/95
05/27/15 Student Enrollment Projection
Projection Summary
Budget
Oct. 11 Oct. 12 Oct. 13 Oct. 14 Year
School Year 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Elementary 1129 1160 1199 1193 1132 1089 1063 1016 1005
Middle School 592 629 602 647 686 703 691 676 653
High School 755 748 774 789 823 845 870 939 936
Grade Level Detail
BudgetOct. 11 Oct. 12 Oct. 13 Oct. 14 Year
2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
TK & KINDERGARTEN 165 184 178 168 162 162 162 162 162
FIRST 166 172 196 177 155 161 157 156 158
SECOND 205 183 185 206 173 161 165 159 160
THIRD 204 216 196 199 218 176 171 174 166
FOURTH 178 214 223 209 212 219 185 179 180
FIFTH 211 191 221 234 212 209 223 186 179
SIXTH 190 218 187 229 245 212 215 228 190
SEVENTH 217 190 220 197 235 251 219 222 235
EIGHTH 185 221 195 221 206 240 256 226 227
NINTH 220 190 214 194 232 207 244 261 229
TENTH 180 208 190 217 197 234 210 246 264
ELEVENTH 179 174 197 180 215 189 227 204 240
TWELFTH 176 176 173 198 179 215 189 227 204
SUBTOTAL 2476 2537 2575 2629 2641 2637 2624 2630 2594
MHS 76 69 69 77 69 69 69 69 69
DISTRICT TOTAL 2552 2606 2644 2706 2710 2706 2693 2699 2663
3/95
4/95
Piedmont City UnifiedAlameda County
July 1 BudgetFINANCIAL REPORTS
2015-16 BudgetSchool District Certification
01 61275 0000000Form CB
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cb (Rev 04/15/2015) Page 1 of 4 Printed: 6/19/2015 3:58 PM
ANNUAL BUDGET REPORT:
July 1, 2015 Budget Adoption
Insert "X" in applicable boxes:
X This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures
necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that
will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the
governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and
52062.
X If the budget includes a combined assigned and unassigned ending fund balance above the minimum
recommended reserve for economic uncertainties, at its public hearing, the school district complied with
the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code
Section 42127.
Budget available for inspection at: Public Hearing:
Place: Piedmont USD-District Office Place: Piedmont City Hall-Council Chamber
Date: June 19, 2015 Date: June 24, 2015
Time: 07:00 PM
Adoption Date: June 24, 2015
Signed:
Clerk/Secretary of the Governing Board
(Original signature required)
Contact person for additional information on the budget reports:
Name: Michelle Nguyen Telephone: 510-594-2620
Title: Director of Fiscal Services E-mail: [email protected]
Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review(Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscalindicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should becarefully reviewed.
CRITERIA AND STANDARDS MetNotMet
1 Average Daily Attendance Budgeted (funded) ADA has not been overestimated by more than thestandard for the prior fiscal year, or two or more of the previous threefiscal years.
X
5/95
Piedmont City UnifiedAlameda County
July 1 BudgetFINANCIAL REPORTS
2015-16 BudgetSchool District Certification
01 61275 0000000Form CB
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cb (Rev 04/15/2015) Page 2 of 4 Printed: 6/19/2015 3:58 PM
CRITERIA AND STANDARDS (continued) MetNotMet
2 Enrollment Enrollment has not been overestimated by more than the standardfor the prior fiscal year, or two or more of the previous three fiscalyears.
X
3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent withhistorical ratios for the budget and two subsequent fiscal years. X
4 Local Control FundingFormula (LCFF)
Projected change in LCFF is within the standard for the budget andtwo subsequent fiscal years. X
5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to totalunrestricted general fund expenditures are consistent with historicalratios for the budget and two subsequent fiscal years.
X
6a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.
X
6b Other Expenditures Projected operating expenditures (e.g., books and supplies, andservices and other operating) are within the standard for the budgetand two subsequent fiscal years.
X
7 Ongoing and MajorMaintenance Account
If applicable, required contribution to the ongoing and majormaintenance account (i.e., restricted maintenance account) isincluded in the budget.
n/a
8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardfor two or more of the last three fiscal years. X
9 Fund Balance Unrestricted general fund beginning balance has not beenoverestimated by more than the standard for two or more of the lastthree fiscal years.
X
10 Reserves Projected available reserves (e.g., reserve for economicuncertainties, unassigned/unappropriated amounts) meet minimumrequirements for the budget and two subsequent fiscal years.
X
SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program
audits, litigation, state compliance reviews) that may impact thebudget?
X
S2 Using One-time Revenuesto Fund OngoingExpenditures
Are there ongoing general fund expenditures in excess of onepercent of the total general fund expenditures that are funded withone-time resources?
X
S3 Using Ongoing Revenuesto Fund One-timeExpenditures
Are there large non-recurring general fund expenditures that arefunded with ongoing general fund revenues? X
S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscalyears contingent on reauthorization by the local government, speciallegislation, or other definitive act (e.g., parcel taxes, forest reserves)? X
S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed by more than the standard for the budget or twosubsequent fiscal years?
X
6/95
Piedmont City UnifiedAlameda County
July 1 BudgetFINANCIAL REPORTS
2015-16 BudgetSchool District Certification
01 61275 0000000Form CB
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cb (Rev 04/15/2015) Page 3 of 4 Printed: 6/19/2015 3:58 PM
SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt
agreements? X
• If yes, have annual payments for the budget or two subsequentfiscal years increased over prior year's (2014-15) annualpayment?
X
S7a Postemployment BenefitsOther than Pensions
Does the district provide postemployment benefits other thanpensions (OPEB)? X
• If yes, are they lifetime benefits? X
• If yes, do benefits continue beyond age 65? X
• If yes, are benefits funded by pay-as-you-go? X
S7b Other Self-insuranceBenefits
Does the district provide other self-insurance benefits (e.g., workers'compensation)? X
S8 Status of Labor Are salary and benefit negotiations still open for:
Agreements • Certificated? (Section S8A, Line 1) X• Classified? (Section S8B, Line 1) X• Management/supervisor/confidential? (Section S8C, Line 1) X
S9 Local Control andAccountability Plan (LCAP)
• Did or will the school district's governing board adopt an LCAP orapprove an update to the LCAP effective for the budget year? X
• Approval date for adoption of the LCAP or approval of an updateto the LCAP: Jun 24, 2015Jun 24, 2015
S10 LCAP Expenditures Does the school district's budget include the expenditures necessaryto implement the LCAP or annual update to the LCAP as describedin the Local Control and Accountability Plan and Annual UpdateTemplate, Section 3: Actions, Services, and Expenditures?
X
ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the budget
year with a negative cash balance in the general fund? X
A2 Independent PositionControl
Is personnel position control independent from the payroll system?X
A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budgetyear? X
A4 New Charter SchoolsImpacting DistrictEnrollment
Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior fiscal year orbudget year?
X
A5 Salary Increases ExceedCOLA
Has the district entered into a bargaining agreement where any of thebudget or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?
X
7/95
Piedmont City UnifiedAlameda County
July 1 BudgetFINANCIAL REPORTS
2015-16 BudgetSchool District Certification
01 61275 0000000Form CB
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cb (Rev 04/15/2015) Page 4 of 4 Printed: 6/19/2015 3:58 PM
ADDITIONAL FISCAL INDICATORS (continued) No YesA6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health
benefits for current or retired employees? X
A7 Independent FinancialSystem
Is the district’s financial system independent from the county officesystem? X
A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X
A9 Change of CBO orSuperintendent
Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X
8/95
Piedmont City UnifiedAlameda County
July 1 Budget2015-16 Budget
Workers' Compensation Certification01 61275 0000000
Form CC
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 6/19/2015 3:59 PM
ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS
Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide informationto the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The
governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has
decided to reserve in its budget for the cost of those claims.
To the County Superintendent of Schools:
( ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):
Total liabilities actuarially determined: $
Less: Amount of total liabilities reserved in budget: $
Estimated accrued but unfunded liabilities: $ 0.00
( X ) This school district is self-insured for workers' compensation claimsthrough a JPA, and offers the following information:
( ) This school district is not self-insured for workers' compensation claims.
Signed Date of Meeting: Jun 24, 2015
Clerk/Secretary of the Governing Board
(Original signature required)
For additional information on this certification, please contact:
Name: Song Chin-Bendib
Title: Chief Business Official
Telephone: 510-594-2608
E-mail: [email protected]
9/95
PIEDMONT UNIFIED SCHOOL DISTRICT
2015-2016 ADOPTED BUDGET - FUND 01
MULTI-YEAR PROJECTION REPORT
06/24/15
BUDGET 2015-16 Budget 2016-2017 2017-201806/24/15 Projected Budget Projected Budget
A) REVENUES:
LOCAL CONTROL FUNDING FORMULA 19,587,621 20,193,848 20,781,993
FEDERAL REVENUES 725,348 725,348 725,348
STATE REVENUES 2,498,078 910,995 933,588
PARCEL TAX REVENUE 9,790,370 9,790,370 9,790,370LOCAL REVENUES 4,331,295 4,331,295 4,331,295
TOTAL REVENUES: 36,932,712 35,951,856 36,562,594
B) EXPENDITURES:
CERTIFICATED SALARIES 17,234,939 17,449,213 17,666,701
CLASSIFIED SALARIES 5,582,134 5,635,866 5,720,853
EMPLOYEE BENEFITS 7,351,277 7,896,820 8,341,855
POST EMPLOYMENT BENEFITS 425,000 425,000 425,000
BOOKS AND SUPPLIES 1,215,650 1,215,650 1,215,650
SERVICES/OPERATING EXP. 3,805,106 3,919,259 4,036,836
TRANSFER TO CAPITAL FAC. 50,000 50,000 50,000
TRANSFER TO DEFERRED MAINT. 190,000 190,000 190,000
TRANSFER TO PARCEL TAX RESERVE 191,968 - -
TRANSFER TO SELF-INSURANCE FUND 10,000 10,000 10,000
DIRECT SUPPORT/INDIRECT COSTS (120,000) (120,000) (120,000)
TOTAL EXPENDITURES: 35,936,074 36,671,808 37,536,895
C) NET INCREASE (DECREASE)
IN FUND BALANCE (A-B) 996,638 (719,952) (974,301)
D) FUND BALANCE, RESERVES
BEGINNING BALANCE 1,884,007 2,880,645 2,160,693
ADJUSTMENT TO BEG. BALANCE -
NET BEGINNING BALANCE 1,884,007 2,880,645 2,160,693
E) ENDING BALANCE JUNE 30 2,880,645 2,160,693 1,186,392
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts:
Revolving Cash 25,000 25,000 25,000
b) Designated Amounts:
Econ Uncertainties - 4% 1,437,443 1,466,872
Econ Uncertainties - 3% 1,126,107
c) Reserve Fund Balance for 2016-17 1,418,202
d) Reserve Fund Balance for 2017-18 668,821
e) Reserve Fund Balance for 2018-19 35,28510/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Multiyear ProjectionsUnrestricted/Restricted
01 61275 0000000Form MYP
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: myp (Rev 04/09/2015) Page 1 Printed: 6/19/2015 4:03 PM
DescriptionObjectCodes
2015-16Budget
(Form 01)(A)
%Change
(Cols. C-A/A)(B)
2016-17Projection
(C)
%Change
(Cols. E-C/C)(D)
2017-18Projection
(E)
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources 8010-8099 19,397,621.00 3.13% 20,003,848.00 2.94% 20,591,993.00
2. Federal Revenues 8100-8299 725,348.00 0.00% 725,348.00 0.00% 725,348.00
3. Other State Revenues 8300-8599 2,498,078.00 -63.53% 910,995.00 2.48% 933,588.00
4. Other Local Revenues 8600-8799 14,121,665.00 0.00% 14,121,665.00 0.00% 14,121,665.00
5. Other Financing Sources
a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00
b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00
c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00
6. Total (Sum lines A1 thru A5c) 36,742,712.00 -2.67% 35,761,856.00 1.71% 36,372,594.00
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries 17,234,939.00 17,449,213.00
b. Step & Column Adjustment 259,274.00 262,488.00
c. Cost-of-Living Adjustment 0.00 0.00
d. Other Adjustments (45,000.00) (45,000.00)
e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 17,234,939.00 1.24% 17,449,213.00 1.25% 17,666,701.00
2. Classified Salaries
a. Base Salaries 5,582,134.00 5,635,866.00
b. Step & Column Adjustment 53,732.00 84,987.00
c. Cost-of-Living Adjustment 0.00 0.00
d. Other Adjustments 0.00 0.00
e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 5,582,134.00 0.96% 5,635,866.00 1.51% 5,720,853.00
3. Employee Benefits 3000-3999 7,776,277.00 7.02% 8,321,820.00 5.35% 8,766,855.00
4. Books and Supplies 4000-4999 1,215,650.00 0.00% 1,215,650.00 0.00% 1,215,650.00
5. Services and Other Operating Expenditures 5000-5999 3,805,106.00 3.00% 3,919,259.00 3.00% 4,036,836.00
6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00
7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 0.00 0.00% 0.00
8. Other Outgo - Transfers of Indirect Costs 7300-7399 (120,000.00) 0.00% (120,000.00) 0.00% (120,000.00)
9. Other Financing Uses
a. Transfers Out 7600-7629 251,968.00 -76.19% 60,000.00 0.00% 60,000.00
b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00
10. Other Adjustments 0.00 0.00
11. Total (Sum lines B1 thru B10) 35,746,074.00 2.06% 36,481,808.00 2.37% 37,346,895.00
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11) 996,638.00 (719,952.00) (974,301.00)
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01, line F1e) 1,884,005.08 2,880,643.08 2,160,691.08
2. Ending Fund Balance (Sum lines C and D1) 2,880,643.08 2,160,691.08 1,186,390.08
3. Components of Ending Fund Balance
a. Nonspendable 9710-9719 0.00 0.00 0.00
b. Restricted 9740 0.00 0.00 0.00
c. Committed
1. Stabilization Arrangements 9750 0.00 0.00 0.00
2. Other Commitments 9760 0.00 0.00 0.00
d. Assigned 9780 0.00 0.00 0.00
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
2. Unassigned/Unappropriated 9790 2,880,643.08 2,160,691.08 1,186,390.08
f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) 2,880,643.08 2,160,691.08 1,186,390.08
11/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Multiyear ProjectionsUnrestricted/Restricted
01 61275 0000000Form MYP
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: myp (Rev 04/09/2015) Page 2 Printed: 6/19/2015 4:03 PM
DescriptionObjectCodes
2015-16Budget
(Form 01)(A)
%Change
(Cols. C-A/A)(B)
2016-17Projection
(C)
%Change
(Cols. E-C/C)(D)
2017-18Projection
(E)
E. AVAILABLE RESERVES
1. General Fund
a. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
c. Unassigned/Unappropriated 9790 2,880,643.51 2,160,691.08 1,186,390.08
d. Negative Restricted Ending Balances
(Negative resources 2000-9999) 979Z (0.43) 0.00 0.00
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
c. Unassigned/Unappropriated 9790 291,699.64 0.00 0.00
3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 3,172,342.72 2,160,691.08 1,186,390.08
4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 8.87% 5.92% 3.18%
F. RECOMMENDED RESERVES
1. Special Education Pass-through Exclusions
For districts that serve as the administrative unit (AU) of a
special education local plan area (SELPA):
a. Do you choose to exclude from the reserve calculation
the pass-through funds distributed to SELPA members? No
b. If you are the SELPA AU and are excluding special
education pass-through funds:
1. Enter the name(s) of the SELPA(s):
2. Special education pass-through funds
(Column A: Fund 10, resources 3300-3499 and 6500-6540,
objects 7211-7213 and 7221-7223; enter projections
for subsequent years 1 and 2 in Columns C and E) 0.00 0.00 0.00
2. District ADA
Used to determine the reserve standard percentage level on line F3d
(Col. A: Form A, Estimated P-2 ADA column, lines A6 and C4; enter projections) 2,619.48 2,615.62 2,603.05
3. Calculating the Reserves
a. Expenditures and Other Financing Uses (Line B11) 35,746,074.00 36,481,808.00 37,346,895.00
b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00
c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 35,746,074.00 36,481,808.00 37,346,895.00
d. Reserve Standard Percentage Level
(Refer to Form 01CS, Criterion 10 for calculation details) 3% 3% 3%
e. Reserve Standard - By Percent (Line F3c times F3d) 1,072,382.22 1,094,454.24 1,120,406.85
f. Reserve Standard - By Amount
(Refer to Form 01CS, Criterion 10 for calculation details) 0.00 0.00 0.00
g. Reserve Standard (Greater of Line F3e or F3f) 1,072,382.22 1,094,454.24 1,120,406.85
h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES
12/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Multiyear ProjectionsUnrestricted
01 61275 0000000Form MYP
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: myp (Rev 03/30/2015) Page 1 Printed: 6/19/2015 4:02 PM
DescriptionObjectCodes
2015-16Budget
(Form 01)(A)
%Change
(Cols. C-A/A)(B)
2016-17Projection
(C)
%Change
(Cols. E-C/C)(D)
2017-18Projection
(E)
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources 8010-8099 19,265,743.00 3.15% 19,871,970.00 2.96% 20,460,115.00
2. Federal Revenues 8100-8299 0.00 0.00% 0.00 0.00% 0.00
3. Other State Revenues 8300-8599 2,127,416.00 -74.88% 534,402.00 2.48% 547,655.00
4. Other Local Revenues 8600-8799 13,011,909.00 0.00% 13,011,909.00 0.00% 13,011,909.00
5. Other Financing Sources
a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00
b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00
c. Contributions 8980-8999 (5,192,263.00) 4.21% (5,411,085.43) 3.62% (5,607,116.00)
6. Total (Sum lines A1 thru A5c) 29,212,805.00 -4.13% 28,007,195.57 1.45% 28,412,563.00
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries 15,029,939.00 15,211,138.00
b. Step & Column Adjustment 226,199.00 228,917.00
c. Cost-of-Living Adjustment 0.00 0.00
d. Other Adjustments (45,000.00) (45,000.00)
e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 15,029,939.00 1.21% 15,211,138.00 1.21% 15,395,055.00
2. Classified Salaries
a. Base Salaries 3,668,225.00 3,693,248.00
b. Step & Column Adjustment 25,023.00 55,848.00
c. Cost-of-Living Adjustment 0.00 0.00
d. Other Adjustments 0.00 0.00
e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 3,668,225.00 0.68% 3,693,248.00 1.51% 3,749,096.00
3. Employee Benefits 3000-3999 6,139,076.00 7.02% 6,570,015.00 5.36% 6,922,205.00
4. Books and Supplies 4000-4999 1,054,035.00 0.00% 1,054,035.00 0.00% 1,054,035.00
5. Services and Other Operating Expenditures 5000-5999 2,192,924.00 3.00% 2,258,712.00 3.00% 2,326,473.00
6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00
7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 0.00 0.00% 0.00
8. Other Outgo - Transfers of Indirect Costs 7300-7399 (120,000.00) 0.00% (120,000.00) 0.00% (120,000.00)
9. Other Financing Uses
a. Transfers Out 7600-7629 251,968.00 -76.19% 60,000.00 0.00% 60,000.00
b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00
10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10) 28,216,167.00 1.81% 28,727,148.00 2.30% 29,386,864.00
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11) 996,638.00 (719,952.43) (974,301.00)
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01, line F1e) 1,884,005.51 2,880,643.51 2,160,691.08
2. Ending Fund Balance (Sum lines C and D1) 2,880,643.51 2,160,691.08 1,186,390.08
3. Components of Ending Fund Balance
a. Nonspendable 9710-9719 0.00 0.00 0.00
b. Restricted 9740
c. Committed
1. Stabilization Arrangements 9750 0.00 0.00 0.00
2. Other Commitments 9760 0.00 0.00 0.00
d. Assigned 9780 0.00 0.00 0.00
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
2. Unassigned/Unappropriated 9790 2,880,643.51 2,160,691.08 1,186,390.08
f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) 2,880,643.51 2,160,691.08 1,186,390.08
13/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Multiyear ProjectionsUnrestricted
01 61275 0000000Form MYP
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: myp (Rev 03/30/2015) Page 2 Printed: 6/19/2015 4:02 PM
DescriptionObjectCodes
2015-16Budget
(Form 01)(A)
%Change
(Cols. C-A/A)(B)
2016-17Projection
(C)
%Change
(Cols. E-C/C)(D)
2017-18Projection
(E)
E. AVAILABLE RESERVES
1. General Fund
a. Stabilization Arrangements 9750 0.00 0.00 0.00
b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00
c. Unassigned/Unappropriated 9790 2,880,643.51 2,160,691.08 1,186,390.08
(Enter reserve projections for subsequent years 1 and 2
in Columns C and E; current year - Column A - is extracted.)
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements 9750
b. Reserve for Economic Uncertainties 9789
c. Unassigned/Unappropriated 9790 291,699.64
3. Total Available Reserves (Sum lines E1a thru E2c) 3,172,343.15 2,160,691.08 1,186,390.08
F. ASSUMPTIONS
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and
second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments
projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the
SACS Financial Reporting Software User Guide.
For fiscal year 2016-17: Assumptions are based on the following: Using LCFF calculator for base grants/grade level plus 4/8 of the Economic Recovery Growth Target. ADA is projected at2615 based on updated enrollment. Federal revenues are the same as in 2015-16. State fundings are projected with 1.60% for COLA. Same amount of contributions from Piedmont EducationFoundation as in 2015-16. The School Support Tax is the same level of 2015-16. No one-time revenues and expenditures in the budget. No salary increase for any employee groups. Anincrease of 1.5% for step and column. STRS and PERS reflect the new increased rates. A transfer of $50,000 to Capital Facilities Fund toward the replacement of the fields. Also, a transfer of$190,000 to Deferred Maintenace Fund to continue program support as in the past. A transfer of $10,000 to Self-Insurance Fund for ergonomic supplies/equipments. Again, a transfer of$120,000 from Adult Education Fund for direct support.For fiscal year 2017-18: Assumptions are based on the following: Using LCFF calculator for base grants/grade level plus 5/8 of the Economic Recovery Growth Target. ADA is projected at2603 based on updated enrollment. Federal revenues are the same as in 2015-16. State fundings are projected with 2.48% for COLA. Same amount of contributions from Piedmont EducationFoundation as in 2015-16. The School Support Tax is the same level of 2015-16. No one-time revenues and expenditures in the budget. No salary increase for any employee groups. Anincrease of 1.5% for step and column. STRS and PERS reflect the new increased rates. A transfer of $50,000 to Capital Facilities Fund toward the replacement of the fields. Also, a transfer of$190,000 to Deferred Maintenace Fund to continue program support as in the past. A transfer of $10,000 to Self-Insurance Fund for ergonomic supplies/equipments. Again, a transfer of$120,000 from Adult Education Fund for direct support.
For fiscal year 2016-17: Assumptions are based on the following: Using LCFF calculator for base grants/grade level plus 4/8 of the Economic Recovery Growth Target. ADA is projected at2615 based on updated enrollment. Federal revenues are the same as in 2015-16. State fundings are projected with 1.60% for COLA. Same amount of contributions from Piedmont EducationFoundation as in 2015-16. The School Support Tax is the same level of 2015-16. No one-time revenues and expenditures in the budget. No salary increase for any employee groups. Anincrease of 1.5% for step and column. STRS and PERS reflect the new increased rates. A transfer of $50,000 to Capital Facilities Fund toward the replacement of the fields. Also, a transfer of$190,000 to Deferred Maintenace Fund to continue program support as in the past. A transfer of $10,000 to Self-Insurance Fund for ergonomic supplies/equipments. Again, a transfer of$120,000 from Adult Education Fund for direct support.For fiscal year 2017-18: Assumptions are based on the following: Using LCFF calculator for base grants/grade level plus 5/8 of the Economic Recovery Growth Target. ADA is projected at2603 based on updated enrollment. Federal revenues are the same as in 2015-16. State fundings are projected with 2.48% for COLA. Same amount of contributions from Piedmont EducationFoundation as in 2015-16. The School Support Tax is the same level of 2015-16. No one-time revenues and expenditures in the budget. No salary increase for any employee groups. Anincrease of 1.5% for step and column. STRS and PERS reflect the new increased rates. A transfer of $50,000 to Capital Facilities Fund toward the replacement of the fields. Also, a transfer of$190,000 to Deferred Maintenace Fund to continue program support as in the past. A transfer of $10,000 to Self-Insurance Fund for ergonomic supplies/equipments. Again, a transfer of$120,000 from Adult Education Fund for direct support.
14/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Multiyear ProjectionsRestricted
01 61275 0000000Form MYP
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: myp (Rev 03/30/2015) Page 1 Printed: 6/19/2015 4:02 PM
Description
Object
Codes
2015-16
Budget
(Form 01)
(A)
%
Change
(Cols. C-A/A)
(B)
2016-17
Projection
(C)
%
Change
(Cols. E-C/C)
(D)
2017-18
Projection
(E)
(Enter projections for subsequent years 1 and 2 in Columns C and E;
current year - Column A - is extracted)
A. REVENUES AND OTHER FINANCING SOURCES
1. LCFF/Revenue Limit Sources 8010-8099 131,878.00 0.00% 131,878.00 0.00% 131,878.00
2. Federal Revenues 8100-8299 725,348.00 0.00% 725,348.00 0.00% 725,348.00
3. Other State Revenues 8300-8599 370,662.00 1.60% 376,593.00 2.48% 385,933.00
4. Other Local Revenues 8600-8799 1,109,756.00 0.00% 1,109,756.00 0.00% 1,109,756.00
5. Other Financing Sources
a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00
b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00
c. Contributions 8980-8999 5,192,263.00 4.21% 5,411,085.43 3.62% 5,607,116.00
6. Total (Sum lines A1 thru A5c) 7,529,907.00 2.98% 7,754,660.43 2.65% 7,960,031.00
B. EXPENDITURES AND OTHER FINANCING USES
1. Certificated Salaries
a. Base Salaries 2,205,000.00 2,238,075.00
b. Step & Column Adjustment 33,075.00 33,571.00
c. Cost-of-Living Adjustment 0.00 0.00
d. Other Adjustments 0.00 0.00
e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 2,205,000.00 1.50% 2,238,075.00 1.50% 2,271,646.00
2. Classified Salaries
a. Base Salaries 1,913,909.00 1,942,618.00
b. Step & Column Adjustment 28,709.00 29,139.00
c. Cost-of-Living Adjustment 0.00 0.00
d. Other Adjustments 0.00 0.00
e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 1,913,909.00 1.50% 1,942,618.00 1.50% 1,971,757.00
3. Employee Benefits 3000-3999 1,637,201.00 7.00% 1,751,805.00 5.30% 1,844,650.00
4. Books and Supplies 4000-4999 161,615.00 0.00% 161,615.00 0.00% 161,615.00
5. Services and Other Operating Expenditures 5000-5999 1,612,182.00 3.00% 1,660,547.00 3.00% 1,710,363.00
6. Capital Outlay 6000-6999 0.00 0.00% 0.00 0.00% 0.00
7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 0.00 0.00% 0.00
8. Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00% 0.00 0.00% 0.00
9. Other Financing Uses
a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00% 0.00
b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00
10. Other Adjustments (Explain in Section F below)
11. Total (Sum lines B1 thru B10) 7,529,907.00 2.98% 7,754,660.00 2.65% 7,960,031.00
C. NET INCREASE (DECREASE) IN FUND BALANCE
(Line A6 minus line B11) 0.00 0.43 0.00
D. FUND BALANCE
1. Net Beginning Fund Balance (Form 01, line F1e) (0.43) (0.43) 0.00
2. Ending Fund Balance (Sum lines C and D1) (0.43) 0.00 0.00
3. Components of Ending Fund Balance
a. Nonspendable 9710-9719 0.00 0.00 0.00
b. Restricted 9740 0.00 0.00 0.00
c. Committed
1. Stabilization Arrangements 9750
2. Other Commitments 9760
d. Assigned 9780
e. Unassigned/Unappropriated
1. Reserve for Economic Uncertainties 9789
2. Unassigned/Unappropriated 9790 (0.43) 0.00 0.00
f. Total Components of Ending Fund Balance
(Line D3f must agree with line D2) (0.43) 0.00 0.00
15/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Multiyear ProjectionsRestricted
01 61275 0000000Form MYP
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: myp (Rev 03/30/2015) Page 2 Printed: 6/19/2015 4:02 PM
Description
Object
Codes
2015-16
Budget
(Form 01)
(A)
%
Change
(Cols. C-A/A)
(B)
2016-17
Projection
(C)
%
Change
(Cols. E-C/C)
(D)
2017-18
Projection
(E)
E. AVAILABLE RESERVES
1. General Fund
a. Stabilization Arrangements 9750
b. Reserve for Economic Uncertainties 9789
c. Unassigned/Unappropriated 9790
(Enter reserve projections for subsequent years 1 and 2
in Columns C and E; current year - Column A - is extracted.)
2. Special Reserve Fund - Noncapital Outlay (Fund 17)
a. Stabilization Arrangements 9750
b. Reserve for Economic Uncertainties 9789
c. Unassigned/Unappropriated 9790
3. Total Available Reserves (Sum lines E1a thru E2c)
F. ASSUMPTIONS
Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and
second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments
projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the
SACS Financial Reporting Software User Guide.
16/95
PIEDMONT UNIFIED SCHOOL DISTRICT
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
3/11/2015 2014/2015 2015/20162nd Interim Estimated Actual Adopted Budget
REVENUES:
LOCAL CONTROL FUNDING FORMULA 17,706,481 17,909,182 19,587,621
FEDERAL REVENUES 661,781 692,640 725,348
STATE REVENUES 1,012,186 1,064,797 2,498,078
PARCEL TAX REVENUE 9,598,402 9,598,402 9,790,370
LOCAL REVENUES 5,106,848 5,241,706 4,331,295
TOTAL REVENUES: 34,085,698 34,506,727 36,932,712
EXPENDITURES:
CERTIFICATED SALARIES 16,875,393 17,140,208 17,234,939
CLASSIFIED SALARIES 5,445,339 5,417,915 5,582,134
EMPLOYEE BENEFITS 6,481,228 6,525,396 7,351,277
POST EMPLOYMENT BENEFITS 475,000 475,000 425,000
BOOKS AND SUPPLIES 2,137,751 2,312,439 1,215,650
SERVICES/OPERATING EXP. 4,081,060 4,450,748 3,805,106
CAPITAL OUTLAY 138,868 138,868 -
TRANSFER TO CAPITAL FACILITIES 50,000 50,000 50,000
TRANSFER TO ADULT EDUCATION 285,463 285,463 -
TRANSFER TO DEFERRED MAINT. 190,000 190,000 190,000
TRANSFER TO PARCEL TAX RESERVE - - 191,968
TRANSFER TO SELF-INSURANCE FUND - 10,000 10,000
DIRECT SUPPORT/INDIRECT COSTS - - (120,000)
TOTAL EXPENDITURES: 36,160,102 36,996,037 35,936,074
NET INCREASE (DECREASE)
IN FUND BALANCE (A-B) (2,074,404) (2,489,310) 996,638
FUND BALANCE, RESERVES
BEGINNING BALANCE 4,373,317 4,373,317 1,884,007
ADJUSTMENT TO BEG. BALANCE - -
NET BEGINNING BALANCE 4,373,317 4,373,317 1,884,007
ENDING BALANCE JUNE 30 (C+D) 2,298,913 1,884,007 2,880,645
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts:
Revolving Cash 25,000 25,000 25,000b) Designated Amounts:
Econ Uncertainties (4%) 1,438,804 1,479,841 1,437,443
c) Reserve Fund Balance for 2015-16 835,109 379,166
d) Reserve Fund Balance for 2016-17 1,418,202
GENERAL FUND - FUND 01
17/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 1 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 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 17,587,304.00 131,878.00 17,719,182.00 19,265,743.00 131,878.00 19,397,621.00 9.5%
2) Federal Revenue 8100-8299 0.00 692,640.00 692,640.00 0.00 725,348.00 725,348.00 4.7%
3) Other State Revenue 8300-8599 701,783.00 363,014.00 1,064,797.00 2,127,416.00 370,662.00 2,498,078.00 134.6%
4) Other Local Revenue 8600-8799 13,581,086.00 1,259,022.00 14,840,108.00 13,011,909.00 1,109,756.00 14,121,665.00 -4.8%
5) TOTAL, REVENUES 31,870,173.00 2,446,554.00 34,316,727.00 34,405,068.00 2,337,644.00 36,742,712.00 7.1%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 14,888,194.00 2,252,014.00 17,140,208.00 15,029,939.00 2,205,000.00 17,234,939.00 0.6%
2) Classified Salaries 2000-2999 3,538,087.00 1,879,828.00 5,417,915.00 3,668,225.00 1,913,909.00 5,582,134.00 3.0%
3) Employee Benefits 3000-3999 5,482,580.00 1,517,816.00 7,000,396.00 6,139,076.00 1,637,201.00 7,776,277.00 11.1%
4) Books and Supplies 4000-4999 1,489,227.00 823,212.00 2,312,439.00 1,054,035.00 161,615.00 1,215,650.00 -47.4%
5) Services and Other Operating Expenditures 5000-5999 2,686,038.00 1,764,710.00 4,450,748.00 2,192,924.00 1,612,182.00 3,805,106.00 -14.5%
6) Capital Outlay 6000-6999 128,393.00 10,475.00 138,868.00 0.00 0.00 0.00 -100.0%
7) Other Outgo (excluding Transfers of Indirect 7100-7299
Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 (120,000.00) 0.00 (120,000.00) New
9) TOTAL, EXPENDITURES 28,212,519.00 8,248,055.00 36,460,574.00 27,964,199.00 7,529,907.00 35,494,106.00 -2.7%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) 3,657,654.00 (5,801,501.00) (2,143,847.00) 6,440,869.00 (5,192,263.00) 1,248,606.00 -158.2%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
b) Transfers Out 7600-7629 345,463.00 0.00 345,463.00 251,968.00 0.00 251,968.00 -27.1%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 (5,159,499.00) 5,159,499.00 0.00 (5,192,263.00) 5,192,263.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES (5,504,962.00) 5,159,499.00 (345,463.00) (5,444,231.00) 5,192,263.00 (251,968.00) -27.1%
18/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 2 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 Budget
Description Resource CodesObjectCodes
Unrestricted(A)
Restricted(B)
Total Fundcol. A + B
(C)Unrestricted
(D)Restricted
(E)
Total Fundcol. D + E
(F)
% DiffColumnC & F
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) (1,847,308.00) (642,002.00) (2,489,310.00) 996,638.00 0.00 996,638.00 -140.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 3,731,313.51 642,001.57 4,373,315.08 1,884,005.51 (0.43) 1,884,005.08 -56.9%
b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 3,731,313.51 642,001.57 4,373,315.08 1,884,005.51 (0.43) 1,884,005.08 -56.9%
d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 3,731,313.51 642,001.57 4,373,315.08 1,884,005.51 (0.43) 1,884,005.08 -56.9%
2) Ending Balance, June 30 (E + F1e) 1,884,005.51 (0.43) 1,884,005.08 2,880,643.51 (0.43) 2,880,643.08 52.9%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 25,000.00 0.00 25,000.00 0.00 0.00 0.00 -100.0%
Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Prepaid Expenditures 9713 22,537.95 0.00 22,537.95 0.00 0.00 0.00 -100.0%
All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
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 356,626.13 0.00 356,626.13 0.00 0.00 0.00 -100.0%
e) Unassigned/unappropriated
Reserve for Economic Uncertainties 9789 1,479,841.00 0.00 1,479,841.00 0.00 0.00 0.00 -100.0%
Unassigned/Unappropriated Amount 9790 0.43 (0.43) 0.00 2,880,643.51 (0.43) 2,880,643.08 New
19/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 3 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 Budget
Description Resource CodesObjectCodes
Unrestricted(A)
Restricted(B)
Total Fundcol. A + B
(C)Unrestricted
(D)Restricted
(E)
Total Fundcol. D + E
(F)
% DiffColumnC & F
G. ASSETS
1) Cash
a) in County Treasury 9110 4,717,989.86 (2,357,424.95) 2,360,564.91
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 25,000.00 0.00 25,000.00
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 1,162,184.30 (683,428.53) 478,755.77
4) Due from Grantor Government 9290 0.00 0.00 0.00
5) Due from Other Funds 9310 0.00 0.00 0.00
6) Stores 9320 0.00 0.00 0.00
7) Prepaid Expenditures 9330 22,537.95 0.00 22,537.95
8) Other Current Assets 9340 0.00 0.00 0.00
9) TOTAL, ASSETS 5,927,712.11 (3,040,853.48) 2,886,858.63
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 (1,746,327.29) 1,299,246.08 (447,081.21)
2) Due to Grantor Governments 9590 0.00 0.00 0.00
3) Due to Other Funds 9610 0.00 0.00 0.00
4) Current Loans 9640 0.00 0.00 0.00
5) Unearned Revenue 9650 0.00 0.00 0.00
6) TOTAL, LIABILITIES (1,746,327.29) 1,299,246.08 (447,081.21)
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00 0.00 0.00
2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G9 + H2) - (I6 + J2) 7,674,039.40 (4,340,099.56) 3,333,939.84
20/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 4 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 Budget
Description Resource CodesObjectCodes
Unrestricted(A)
Restricted(B)
Total Fundcol. A + B
(C)Unrestricted
(D)Restricted
(E)
Total Fundcol. D + E
(F)
% DiffColumnC & F
LCFF SOURCES
Principal Apportionment
State Aid - Current Year 8011 5,624,977.00 0.00 5,624,977.00 7,196,335.00 0.00 7,196,335.00 27.9%
Education Protection Account State Aid - Current Year 8012 3,113,917.00 0.00 3,113,917.00 3,220,998.00 0.00 3,220,998.00 3.4%
State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Tax Relief Subventions
Homeowners' Exemptions 8021 59,046.00 0.00 59,046.00 59,046.00 0.00 59,046.00 0.0%
Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
County & District Taxes
Secured Roll Taxes 8041 7,043,576.00 0.00 7,043,576.00 7,043,576.00 0.00 7,043,576.00 0.0%
Unsecured Roll Taxes 8042 482,507.00 0.00 482,507.00 482,507.00 0.00 482,507.00 0.0%
Prior Years' Taxes 8043 8,700.00 0.00 8,700.00 8,700.00 0.00 8,700.00 0.0%
Supplemental Taxes 8044 115,335.00 0.00 115,335.00 115,335.00 0.00 115,335.00 0.0%
Education Revenue Augmentation
Fund (ERAF) 8045 1,329,246.00 0.00 1,329,246.00 1,329,246.00 0.00 1,329,246.00 0.0%
Community Redevelopment Funds
(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Penalties and Interest from
Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Miscellaneous Funds (EC 41604)
Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Less: Non-LCFF
(50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Subtotal, LCFF Sources 17,777,304.00 0.00 17,777,304.00 19,455,743.00 0.00 19,455,743.00 9.4%
LCFF Transfers
Unrestricted LCFF Transfers -
Current Year 0000 8091 (190,000.00) (190,000.00) (190,000.00) (190,000.00) 0.0%
All Other LCFF Transfers -
Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Property Taxes Transfers 8097 0.00 131,878.00 131,878.00 0.00 131,878.00 131,878.00 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 17,587,304.00 131,878.00 17,719,182.00 19,265,743.00 131,878.00 19,397,621.00 9.5%
FEDERAL REVENUE
Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Special Education Entitlement 8181 0.00 528,963.00 528,963.00 0.00 574,270.00 574,270.00 8.6%
Special Education Discretionary Grants 8182 0.00 58,975.00 58,975.00 0.00 50,597.00 50,597.00 -14.2%
Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Pass-Through Revenues from
Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
NCLB: Title I, Part A, Basic Grants Low-
Income and Neglected 3010 8290 55,124.00 55,124.00 54,410.00 54,410.00 -1.3%
NCLB: Title I, Part D, Local Delinquent
Programs 3025 8290 0.00 0.00 0.00 0.00 0.0%
NCLB: Title II, Part A, Teacher Quality 4035 8290 32,340.00 32,340.00 31,687.00 31,687.00 -2.0%
NCLB: Title III, Immigrant Education
Program 4201 8290 0.00 0.00 0.00 0.00 0.0%
21/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 5 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 Budget
Description Resource CodesObjectCodes
Unrestricted(A)
Restricted(B)
Total Fundcol. A + B
(C)Unrestricted
(D)Restricted
(E)
Total Fundcol. D + E
(F)
% DiffColumnC & F
NCLB: Title III, Limited English Proficient
(LEP) Student Program 4203 8290 17,238.00 17,238.00 14,384.00 14,384.00 -16.6%
NCLB: Title V, Part B, Public Charter
Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0%
Other No Child Left Behind
3011-3020, 3026-3199, 4036-4126,
5510 8290 0.00 0.00 0.00 0.00 0.0%
Vocational and Applied
Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.0%
Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.0%
All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 692,640.00 692,640.00 0.00 725,348.00 725,348.00 4.7%
OTHER STATE REVENUE
Other State Apportionments
ROC/P Entitlement
Current Year 6360 8311 0.00 0.00 0.00 0.00 0.0%
Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0%
Special Education Master Plan
Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%
Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%
All Other State Apportionments - Current Year All Other 8311 81,207.00 0.00 81,207.00 84,794.00 0.00 84,794.00 4.4%
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 264,991.00 0.00 264,991.00 1,675,461.00 0.00 1,675,461.00 532.3%
Lottery - Unrestricted and Instructional Materials 8560 335,412.00 79,860.00 415,272.00 351,488.00 93,365.00 444,853.00 7.1%
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%
School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.0%
After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.0%
Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.0%
Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.0%
California Clean Energy Jobs Act 6230 8590 89,919.00 89,919.00 89,919.00 89,919.00 0.0%
Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.0%
American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.0%
Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%
School Community Violence
Prevention Grant 7391 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 20,173.00 193,235.00 213,408.00 15,673.00 187,378.00 203,051.00 -4.9%
TOTAL, OTHER STATE REVENUE 701,783.00 363,014.00 1,064,797.00 2,127,416.00 370,662.00 2,498,078.00 134.6%
22/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 6 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 Budget
Description Resource CodesObjectCodes
Unrestricted(A)
Restricted(B)
Total Fundcol. A + B
(C)Unrestricted
(D)Restricted
(E)
Total Fundcol. D + 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 9,598,402.00 0.00 9,598,402.00 9,790,370.00 0.00 9,790,370.00 2.0%
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 90,000.00 0.00 90,000.00 90,000.00 0.00 90,000.00 0.0%
Interest 8660 18,890.00 0.00 18,890.00 19,065.00 0.00 19,065.00 0.9%
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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Fees and Contracts 8689 0.00 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 3,873,794.00 123,049.00 3,996,843.00 3,112,474.00 37,745.00 3,150,219.00 -21.2%
Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools 6500 8791 1,135,973.00 1,135,973.00 1,072,011.00 1,072,011.00 -5.6%
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 13,581,086.00 1,259,022.00 14,840,108.00 13,011,909.00 1,109,756.00 14,121,665.00 -4.8%
TOTAL, REVENUES 31,870,173.00 2,446,554.00 34,316,727.00 34,405,068.00 2,337,644.00 36,742,712.00 7.1%
23/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 7 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 Budget
Description Resource CodesObjectCodes
Unrestricted(A)
Restricted(B)
Total Fundcol. A + B
(C)Unrestricted
(D)Restricted
(E)
Total Fundcol. D + E
(F)
% DiffColumnC & F
CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100 11,388,605.00 1,973,959.00 13,362,564.00 11,456,682.00 2,019,922.00 13,476,604.00 0.9%
Certificated Pupil Support Salaries 1200 1,358,398.00 65,192.00 1,423,590.00 1,344,840.00 42,169.00 1,387,009.00 -2.6%
Certificated Supervisors' and Administrators' Salaries 1300 1,755,329.00 194,567.00 1,949,896.00 1,699,057.00 133,595.00 1,832,652.00 -6.0%
Other Certificated Salaries 1900 385,862.00 18,296.00 404,158.00 529,360.00 9,314.00 538,674.00 33.3%
TOTAL, CERTIFICATED SALARIES 14,888,194.00 2,252,014.00 17,140,208.00 15,029,939.00 2,205,000.00 17,234,939.00 0.6%
CLASSIFIED SALARIES
Classified Instructional Salaries 2100 622,889.00 1,827,716.00 2,450,605.00 605,394.00 1,867,628.00 2,473,022.00 0.9%
Classified Support Salaries 2200 1,222,668.00 1,230.00 1,223,898.00 1,183,072.00 0.00 1,183,072.00 -3.3%
Classified Supervisors' and Administrators' Salaries 2300 233,306.00 0.00 233,306.00 276,906.00 0.00 276,906.00 18.7%
Clerical, Technical and Office Salaries 2400 1,302,526.00 50,062.00 1,352,588.00 1,380,105.00 46,281.00 1,426,386.00 5.5%
Other Classified Salaries 2900 156,698.00 820.00 157,518.00 222,748.00 0.00 222,748.00 41.4%
TOTAL, CLASSIFIED SALARIES 3,538,087.00 1,879,828.00 5,417,915.00 3,668,225.00 1,913,909.00 5,582,134.00 3.0%
EMPLOYEE BENEFITS
STRS 3101-3102 875,924.00 195,063.00 1,070,987.00 1,548,049.00 236,599.00 1,784,648.00 66.6%
PERS 3201-3202 376,632.00 209,151.00 585,783.00 384,844.00 225,317.00 610,161.00 4.2%
OASDI/Medicare/Alternative 3301-3302 520,029.00 170,133.00 690,162.00 462,816.00 173,056.00 635,872.00 -7.9%
Health and Welfare Benefits 3401-3402 2,979,742.00 879,759.00 3,859,501.00 2,923,178.00 910,376.00 3,833,554.00 -0.7%
Unemployment Insurance 3501-3502 3,977.00 2,098.00 6,075.00 8,861.00 2,060.00 10,921.00 79.8%
Workers' Compensation 3601-3602 331,276.00 61,612.00 392,888.00 386,328.00 89,793.00 476,121.00 21.2%
OPEB, Allocated 3701-3702 395,000.00 0.00 395,000.00 425,000.00 0.00 425,000.00 7.6%
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 5,482,580.00 1,517,816.00 7,000,396.00 6,139,076.00 1,637,201.00 7,776,277.00 11.1%
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100 182,568.00 655.00 183,223.00 111,500.00 0.00 111,500.00 -39.1%
Books and Other Reference Materials 4200 39,002.00 104.00 39,106.00 39,002.00 104.00 39,106.00 0.0%
Materials and Supplies 4300 1,172,424.00 324,826.00 1,497,250.00 792,669.00 161,511.00 954,180.00 -36.3%
Noncapitalized Equipment 4400 95,233.00 497,627.00 592,860.00 110,864.00 0.00 110,864.00 -81.3%
Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 1,489,227.00 823,212.00 2,312,439.00 1,054,035.00 161,615.00 1,215,650.00 -47.4%
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 320,869.00 66,524.00 387,393.00 101,065.00 25,847.00 126,912.00 -67.2%
Dues and Memberships 5300 58,403.00 6,300.00 64,703.00 21,670.00 205.00 21,875.00 -66.2%
Insurance 5400 - 5450 174,825.00 0.00 174,825.00 174,825.00 0.00 174,825.00 0.0%
Operations and Housekeeping
Services 5500 465,635.00 0.00 465,635.00 508,685.00 0.00 508,685.00 9.2%
Rentals, Leases, Repairs, and
Noncapitalized Improvements 5600 337,135.00 13,546.00 350,681.00 253,180.00 0.00 253,180.00 -27.8%
Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Professional/Consulting Services and
Operating Expenditures 5800 1,260,795.00 1,677,540.00 2,938,335.00 1,063,959.00 1,585,630.00 2,649,589.00 -9.8%
Communications 5900 68,376.00 800.00 69,176.00 69,540.00 500.00 70,040.00 1.2%
TOTAL, SERVICES AND OTHER
OPERATING EXPENDITURES 2,686,038.00 1,764,710.00 4,450,748.00 2,192,924.00 1,612,182.00 3,805,106.00 -14.5%
24/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 8 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 Budget
Description Resource CodesObjectCodes
Unrestricted(A)
Restricted(B)
Total Fundcol. A + B
(C)Unrestricted
(D)Restricted
(E)
Total Fundcol. D + E
(F)
% DiffColumnC & F
CAPITAL OUTLAY
Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Buildings and Improvements of Buildings 6200 0.00 10,475.00 10,475.00 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 128,393.00 0.00 128,393.00 0.00 0.00 0.00 -100.0%
Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 128,393.00 10,475.00 138,868.00 0.00 0.00 0.00 -100.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools 7141 0.00 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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 (120,000.00) 0.00 (120,000.00) New
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.00 (120,000.00) 0.00 (120,000.00) New
TOTAL, EXPENDITURES 28,212,519.00 8,248,055.00 36,460,574.00 27,964,199.00 7,529,907.00 35,494,106.00 -2.7%
25/95
Piedmont City UnifiedAlameda County
July 1 BudgetGeneral Fund
Unrestricted and RestrictedExpenditures by Object
01 61275 0000000Form 01
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-a (Rev 01/13/2015) Page 9 Printed: 6/19/2015 4:04 PM
2014-15 Estimated Actuals 2015-16 Budget
Description Resource CodesObjectCodes
Unrestricted(A)
Restricted(B)
Total Fundcol. A + B
(C)Unrestricted
(D)Restricted
(E)
Total Fundcol. D + E
(F)
% DiffColumnC & F
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
From: Bond Interest and
Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
To: Special Reserve Fund 7612 0.00 0.00 0.00 191,968.00 0.00 191,968.00 New
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 345,463.00 0.00 345,463.00 60,000.00 0.00 60,000.00 -82.6%
(b) TOTAL, INTERFUND TRANSFERS OUT 345,463.00 0.00 345,463.00 251,968.00 0.00 251,968.00 -27.1%
OTHER SOURCES/USES
SOURCES
State Apportionments
Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Proceeds
Proceeds from Sale/Lease-
Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 (5,159,499.00) 5,159,499.00 0.00 (5,192,263.00) 5,192,263.00 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 (5,159,499.00) 5,159,499.00 0.00 (5,192,263.00) 5,192,263.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) (5,504,962.00) 5,159,499.00 (345,463.00) (5,444,231.00) 5,192,263.00 (251,968.00) -27.1%
26/95
PIEDMONT UNIFIED SCHOOL DISTRICT
ADULT EDUCATION FUND - FUND 11
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES - - -
STATE REVENUES - - 200,000
LOCAL REVENUES 217,000 280,958 235,950
TRANSFER FROM GENERAL FUND 285,463 285,463 -
TOTAL REVENUES: 502,463 566,421 435,950
B) EXPENDITURES:
CERTIFICATED SALARIES 133,074 266,701 298,952
CLASSIFIED SALARIES 76,023 92,429 77,047
EMPLOYEE BENEFITS 34,359 62,331 69,183
BOOKS AND SUPPLIES 13,100 14,165 5,600
SERVICES/OPERATING EXP. 67,045 229,853 59,249
OTHER OUTGO - - -
DIRECT SUPPORT/INDIRECT COST - 120,000
TOTAL EXPENDITURES: 323,601 665,479 630,031
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) 178,862 (99,058) (194,081)
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) 178,862 (99,058) (194,081)
F) FUND BALANCE, RESERVES
BEGINNING BALANCE 309,243 502,261 403,203
ADJUSTMENT TO BEG. BALANCE - -
NET BEGINNING BALANCE 309,243 502,261 403,203
G) ENDING BALANCE JUNE 30 (E+F) 488,105 403,203 209,122
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Econ Uncertainties (3% Reserve) - - -
c) Undesignated Amount 488,105 403,203 209,122
27/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 1 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 200,000.00 New
4) Other Local Revenue 8600-8799 280,958.00 235,950.00 -16.0%
5) TOTAL, REVENUES 280,958.00 435,950.00 55.2%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 266,701.00 298,952.00 12.1%
2) Classified Salaries 2000-2999 92,429.00 77,047.00 -16.6%
3) Employee Benefits 3000-3999 62,331.00 69,183.00 11.0%
4) Books and Supplies 4000-4999 14,165.00 5,600.00 -60.5%
5) Services and Other Operating Expenditures 5000-5999 229,853.00 59,249.00 -74.2%
6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 120,000.00 New
9) TOTAL, EXPENDITURES 665,479.00 630,031.00 -5.3%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) (384,521.00) (194,081.00) -49.5%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 285,463.00 0.00 -100.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 285,463.00 0.00 -100.0%
28/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 2 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) (99,058.00) (194,081.00) 95.9%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 502,261.20 403,203.20 -19.7%
b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 502,261.20 403,203.20 -19.7%
d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 502,261.20 403,203.20 -19.7%
2) Ending Balance, June 30 (E + F1e) 403,203.20 209,122.20 -48.1%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Expenditures 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 11,423.00 11,423.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 391,780.20 0.00 -100.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 197,699.20 New
29/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 3 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
G. ASSETS
1) Cash
a) in County Treasury 9110 409,350.62
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 33,472.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) TOTAL, ASSETS 442,822.62
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 22,846.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 22,846.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G9 + H2) - (I6 + J2) 419,976.62
30/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 4 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
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%
Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.0%
Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.0%
All Other Federal Revenue All Other 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%
OTHER STATE REVENUE
Other State Apportionments
All Other State Apportionments - Current Year 8311 0.00 0.00 0.0%
All Other State Apportionments - Prior Years 8319 0.00 0.00 0.0%
All Other State Revenue 8590 0.00 200,000.00 New
TOTAL, OTHER STATE REVENUE 0.00 200,000.00 New
31/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 5 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
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 980.00 950.00 -3.1%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
Fees and Contracts
Adult Education Fees 8671 235,000.00 235,000.00 0.0%
Interagency Services 8677 0.00 0.00 0.0%
Other Local Revenue
All Other Local Revenue 8699 44,978.00 0.00 -100.0%
Tuition 8710 0.00 0.00 0.0%
TOTAL, OTHER LOCAL REVENUE 280,958.00 235,950.00 -16.0%
TOTAL, REVENUES 280,958.00 435,950.00 55.2%
32/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 6 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100 142,803.00 176,780.00 23.8%
Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%
Certificated Supervisors' and Administrators' Salaries 1300 123,898.00 122,172.00 -1.4%
Other Certificated Salaries 1900 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 266,701.00 298,952.00 12.1%
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 92,429.00 77,047.00 -16.6%
Other Classified Salaries 2900 0.00 0.00 0.0%
TOTAL, CLASSIFIED SALARIES 92,429.00 77,047.00 -16.6%
EMPLOYEE BENEFITS
STRS 3101-3102 18,903.00 25,883.00 36.9%
PERS 3201-3202 8,961.00 9,128.00 1.9%
OASDI/Medicare/Alternative 3301-3302 12,532.00 8,177.00 -34.8%
Health and Welfare Benefits 3401-3402 16,764.00 20,765.00 23.9%
Unemployment Insurance 3501-3502 163.00 118.00 -27.6%
Workers' Compensation 3601-3602 5,008.00 5,112.00 2.1%
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 62,331.00 69,183.00 11.0%
BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100 500.00 500.00 0.0%
Books and Other Reference Materials 4200 0.00 0.00 0.0%
Materials and Supplies 4300 13,665.00 5,100.00 -62.7%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 14,165.00 5,600.00 -60.5%
33/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 7 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 239.00 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 2,879.00 2,879.00 0.0%
Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%
Professional/Consulting Services and
Operating Expenditures 5800 218,485.00 48,120.00 -78.0%
Communications 5900 8,250.00 8,250.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 229,853.00 59,249.00 -74.2%
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%
OTHER OUTGO (excluding Transfers of Indirect Costs)
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%
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%
34/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 8 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund 7350 0.00 120,000.00 New
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 120,000.00 New
TOTAL, EXPENDITURES 665,479.00 630,031.00 -5.3%
35/95
Piedmont City UnifiedAlameda County
July 1 BudgetAdult Education FundExpenditures by Object
01 61275 0000000Form 11
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 9 Printed: 6/19/2015 4:05 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 285,463.00 0.00 -100.0%
(a) TOTAL, INTERFUND TRANSFERS IN 285,463.00 0.00 -100.0%
INTERFUND TRANSFERS OUT
To: State School Building Fund/
County School Facilities Fund 7613 0.00 0.00 0.0%
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%
(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation 8971 0.00 0.00 0.0%
Proceeds from Capital Leases 8972 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%
Contributions from Restricted Revenues 8990 0.00 0.00 0.0%
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 285,463.00 0.00 -100.0%
36/95
PIEDMONT UNIFIED SCHOOL DISTRICT
CAFETERIA FUND - FUND 13
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES 2,500 3,735 3,735
OTHER STATE REVENUES - -
OTHER LOCAL REVENUES 335,030 640,800 650,750
TOTAL REVENUES: 337,530 644,535 654,485
B) EXPENDITURES:
CERTIFICATED SALARIES - - -
CLASSIFIED SALARIES 140,833 148,313 151,812
EMPLOYEE BENEFITS 45,986 52,729 84,379
SUPPLIES 153,350 416,275 424,055
SERVICES/OPERATING EXP. 2,160 20,002 20,309
CAPITAL OUTLAY - - -
OTHER OUTGO - - -
DIRECT SUPPORT/INDIRECT COST - - -
TOTAL EXPENDITURES: 342,329 637,319 680,555
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) (4,799) 7,216 (26,070)
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) (4,799) 7,216 (26,070)
F) FUND BALANCE, RESERVES
BEGINNING BALANCE 7,668 67,821 75,037
ADJUSTMENT TO BEG. BALANCE - -
NET BEGINNING BALANCE 7,668 67,821 75,037
G) ENDING BALANCE JUNE 30 (E+F) 2,869 75,037 48,967
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Econ Uncertainties (3% Reserve) - - -
c) Undesignated Amount 2,869 75,037 48,967
37/95
Piedmont City UnifiedAlameda County
July 1 BudgetCafeteria Special Revenue Fund
Expenditures by Object01 61275 0000000
Form 13
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 1 Printed: 6/19/2015 4:06 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 3,735.00 3,735.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 640,800.00 650,750.00 1.6%
5) TOTAL, REVENUES 644,535.00 654,485.00 1.5%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.0%
2) Classified Salaries 2000-2999 148,313.00 151,812.00 2.4%
3) Employee Benefits 3000-3999 52,729.00 84,379.00 60.0%
4) Books and Supplies 4000-4999 416,275.00 424,055.00 1.9%
5) Services and Other Operating Expenditures 5000-5999 20,002.00 20,309.00 1.5%
6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0%
9) TOTAL, EXPENDITURES 637,319.00 680,555.00 6.8%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) 7,216.00 (26,070.00) -461.3%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
38/95
Piedmont City UnifiedAlameda County
July 1 BudgetCafeteria Special Revenue Fund
Expenditures by Object01 61275 0000000
Form 13
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 2 Printed: 6/19/2015 4:06 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 7,216.00 (26,070.00) -461.3%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 67,821.46 75,037.46 10.6%
b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 67,821.46 75,037.46 10.6%
d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 67,821.46 75,037.46 10.6%
2) Ending Balance, June 30 (E + F1e) 75,037.46 48,967.46 -34.7%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Expenditures 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 6,638.63 6,668.63 0.5%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 68,398.83 0.00 -100.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 42,298.83 New
39/95
Piedmont City UnifiedAlameda County
July 1 BudgetCafeteria Special Revenue Fund
Expenditures by Object01 61275 0000000
Form 13
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 3 Printed: 6/19/2015 4:06 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
G. ASSETS
1) Cash
a) in County Treasury 9110 81,485.80
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 (0.58)
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) TOTAL, ASSETS 81,485.22
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G9 + H2) - (I6 + J2) 81,485.22
40/95
Piedmont City UnifiedAlameda County
July 1 BudgetCafeteria Special Revenue Fund
Expenditures by Object01 61275 0000000
Form 13
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 4 Printed: 6/19/2015 4:06 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
FEDERAL REVENUE
Child Nutrition Programs 8220 3,735.00 3,735.00 0.0%
All Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 3,735.00 3,735.00 0.0%
OTHER STATE REVENUE
Child Nutrition Programs 8520 0.00 0.00 0.0%
All Other State Revenue 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%
OTHER LOCAL REVENUE
Other Local Revenue
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Food Service Sales 8634 640,770.00 650,720.00 1.6%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 30.00 30.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
Fees and Contracts
Interagency Services 8677 0.00 0.00 0.0%
Other Local Revenue
All Other Local Revenue 8699 0.00 0.00 0.0%
TOTAL, OTHER LOCAL REVENUE 640,800.00 650,750.00 1.6%
TOTAL, REVENUES 644,535.00 654,485.00 1.5%
41/95
Piedmont City UnifiedAlameda County
July 1 BudgetCafeteria Special Revenue Fund
Expenditures by Object01 61275 0000000
Form 13
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 5 Printed: 6/19/2015 4:06 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
CERTIFICATED SALARIES
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 0.00 0.00 0.0%
CLASSIFIED SALARIES
Classified Support Salaries 2200 148,313.00 151,812.00 2.4%
Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0%
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 148,313.00 151,812.00 2.4%
EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
PERS 3201-3202 16,838.00 18,049.00 7.2%
OASDI/Medicare/Alternative 3301-3302 11,389.00 11,655.00 2.3%
Health and Welfare Benefits 3401-3402 22,145.00 51,277.00 131.6%
Unemployment Insurance 3501-3502 75.00 76.00 1.3%
Workers' Compensation 3601-3602 2,282.00 3,322.00 45.6%
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 52,729.00 84,379.00 60.0%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0%
Materials and Supplies 4300 100.00 1,900.00 1800.0%
Noncapitalized Equipment 4400 3,600.00 3,600.00 0.0%
Food 4700 412,575.00 418,555.00 1.4%
TOTAL, BOOKS AND SUPPLIES 416,275.00 424,055.00 1.9%
42/95
Piedmont City UnifiedAlameda County
July 1 BudgetCafeteria Special Revenue Fund
Expenditures by Object01 61275 0000000
Form 13
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 6 Printed: 6/19/2015 4:06 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 0.00 0.00 0.0%
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 231.00 231.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,178.00 2,178.00 0.0%
Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%
Professional/Consulting Services and
Operating Expenditures 5800 16,993.00 17,300.00 1.8%
Communications 5900 600.00 600.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 20,002.00 20,309.00 1.5%
CAPITAL OUTLAY
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%
OTHER OUTGO (excluding Transfers of Indirect Costs)
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%
OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0%
TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.0%
TOTAL, EXPENDITURES 637,319.00 680,555.00 6.8%
43/95
Piedmont City UnifiedAlameda County
July 1 BudgetCafeteria Special Revenue Fund
Expenditures by Object01 61275 0000000
Form 13
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 7 Printed: 6/19/2015 4:06 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund 8916 0.00 0.00 0.0%
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%
(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Capital Leases 8972 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%
Contributions from Restricted Revenues 8990 0.00 0.00 0.0%
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 0.00 0.00 0.0%
44/95
PIEDMONT UNIFIED SCHOOL DISTRICT
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES - - -
OTHER STATE REVENUES - -
OTHER LOCAL REVENUES 250 600 650
TRANSFER FROM GENERAL FUND 180,000 190,000 190,000
TOTAL REVENUES: 180,250 190,600 190,650
B) EXPENDITURES:
CERTIFICATED SALARIES - - -
CLASSIFIED SALARIES - - 48,957
EMPLOYEE BENEFITS - - 15,850
SUPPLIES 18,000 16,852 16,800
SERVICES/OPERATING EXP. 15,000 63,800 30,000
CAPITAL OUTLAY 27,000 214,050 100,000
OTHER OUTGO - - -
DIRECT SUPPORT/INDIRECT COST - - -
TOTAL EXPENDITURES: 60,000 294,702 211,607
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) 120,250 (104,102) (20,957)
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) 120,250 (104,102) (20,957)
F) FUND BALANCE, RESERVES
BEGINNING BALANCE 244,896 253,386 149,284
ADJUSTMENT TO BEG. BALANCE - -
NET BEGINNING BALANCE 244,896 253,386 149,284
G) ENDING BALANCE JUNE 30 (E+F) 365,146 149,284 128,327
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Econ Uncertainties (3% Reserve) - - -
c) Undesignated Amount 365,146 149,284 128,327
DEFERRED MAINTENANCE FUND - FUND 14
45/95
Piedmont City UnifiedAlameda County
July 1 BudgetDeferred Maintenance FundExpenditures by Object
01 61275 0000000Form 14
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 1 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
A. REVENUES
1) LCFF Sources 8010-8099 190,000.00 190,000.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 600.00 650.00 8.3%
5) TOTAL, REVENUES 190,600.00 190,650.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.0%
2) Classified Salaries 2000-2999 0.00 48,957.00 New
3) Employee Benefits 3000-3999 0.00 15,850.00 New
4) Books and Supplies 4000-4999 16,852.00 16,800.00 -0.3%
5) Services and Other Operating Expenditures 5000-5999 63,800.00 30,000.00 -53.0%
6) Capital Outlay 6000-6999 214,050.00 100,000.00 -53.3%
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0%
9) TOTAL, EXPENDITURES 294,702.00 211,607.00 -28.2%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) (104,102.00) (20,957.00) -79.9%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
46/95
Piedmont City UnifiedAlameda County
July 1 BudgetDeferred Maintenance FundExpenditures by Object
01 61275 0000000Form 14
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 2 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) (104,102.00) (20,957.00) -79.9%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 253,385.12 149,283.12 -41.1%
b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 253,385.12 149,283.12 -41.1%
d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 253,385.12 149,283.12 -41.1%
2) Ending Balance, June 30 (E + F1e) 149,283.12 128,326.12 -14.0%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Expenditures 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 149,283.12 0.00 -100.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 128,326.12 New
47/95
Piedmont City UnifiedAlameda County
July 1 BudgetDeferred Maintenance FundExpenditures by Object
01 61275 0000000Form 14
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 3 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
G. ASSETS
1) Cash
a) in County Treasury 9110 173,989.97
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 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) TOTAL, ASSETS 173,989.97
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G9 + H2) - (I6 + J2) 173,989.97
48/95
Piedmont City UnifiedAlameda County
July 1 BudgetDeferred Maintenance FundExpenditures by Object
01 61275 0000000Form 14
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 4 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
LCFF SOURCES
LCFF Transfers
LCFF Transfers - Current Year 8091 190,000.00 190,000.00 0.0%
LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.0%
TOTAL, LCFF SOURCES 190,000.00 190,000.00 0.0%
OTHER STATE REVENUE
All Other State Revenue 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%
OTHER LOCAL REVENUE
Other Local Revenue
Community Redevelopment Funds
Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Interest 8660 600.00 650.00 8.3%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
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 600.00 650.00 8.3%
TOTAL, REVENUES 190,600.00 190,650.00 0.0%
49/95
Piedmont City UnifiedAlameda County
July 1 BudgetDeferred Maintenance FundExpenditures by Object
01 61275 0000000Form 14
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 5 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
CLASSIFIED SALARIES
Classified Support Salaries 2200 0.00 0.00 0.0%
Other Classified Salaries 2900 0.00 48,957.00 New
TOTAL, CLASSIFIED SALARIES 0.00 48,957.00 New
EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
PERS 3201-3202 0.00 5,800.00 New
OASDI/Medicare/Alternative 3301-3302 0.00 3,359.00 New
Health and Welfare Benefits 3401-3402 0.00 5,600.00 New
Unemployment Insurance 3501-3502 0.00 24.00 New
Workers' Compensation 3601-3602 0.00 1,067.00 New
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 0.00 15,850.00 New
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0%
Materials and Supplies 4300 16,852.00 16,800.00 -0.3%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 16,852.00 16,800.00 -0.3%
50/95
Piedmont City UnifiedAlameda County
July 1 BudgetDeferred Maintenance FundExpenditures by Object
01 61275 0000000Form 14
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 6 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 48,800.00 30,000.00 -38.5%
Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%
Professional/Consulting Services and
Operating Expenditures 5800 15,000.00 0.00 -100.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 63,800.00 30,000.00 -53.0%
CAPITAL OUTLAY
Land Improvements 6170 0.00 0.00 0.0%
Buildings and Improvements of Buildings 6200 214,050.00 100,000.00 -53.3%
Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 214,050.00 100,000.00 -53.3%
OTHER OUTGO (excluding Transfers of Indirect Costs)
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%
TOTAL, EXPENDITURES 294,702.00 211,607.00 -28.2%
51/95
Piedmont City UnifiedAlameda County
July 1 BudgetDeferred Maintenance FundExpenditures by Object
01 61275 0000000Form 14
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 7 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%
(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Capital Leases 8972 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%
Contributions from Restricted Revenues 8990 0.00 0.00 0.0%
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 0.00 0.00 0.0%
52/95
PIEDMONT UNIFIED SCHOOL DISTRICT
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES - - -
OTHER STATE REVENUES - - -
OTHER LOCAL REVENUES - - -
TRANSFER IN FROM GENERAL FUND - - 191,968
TOTAL REVENUES: - - 191,968
B) EXPENDITURES:
CERTIFICATED SALARIES - - -
CLASSIFIED SALARIES - - -
EMPLOYEE BENEFITS - - -
BOOKS AND SUPPLIES - - -
SERVICES/OPERATING EXP. - - -
CAPITAL OUTLAY - -
TRANSFER TO GENERAL FUND - - -
OTHER OUTGO - - -
DIRECT SUPPORT/INDIRECT COST - - -
TOTAL EXPENDITURES: - - -
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) - - 191,968
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) - - 191,968
F) FUND BALANCE, RESERVES
BEGINNING BALANCE - - -
ADJUSTMENT TO BEG. BALANCE - - -
NET BEGINNING BALANCE - - -
G) ENDING BALANCE JUNE 30 (E+F) - - 191,968
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Econ Uncertainties (3% Reserve) - - -
c) Undesignated Amount - - 191,968
SPECIAL RESERVE - FUND 17 - SCHOOL SUPPORT TAX
53/95
PIEDMONT UNIFIED SCHOOL DISTRICT
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES - - -
OTHER STATE REVENUES - - -
OTHER LOCAL REVENUES 200 300 300
TOTAL REVENUES: 200 300 300
B) EXPENDITURES:
CERTIFICATED SALARIES - - -
CLASSIFIED SALARIES - - -
EMPLOYEE BENEFITS - - -
BOOKS AND SUPPLIES - - -
SERVICES/OPERATING EXP. - - -
CAPITAL OUTLAY - - -
OTHER OUTGO - - -
DIRECT SUPPORT/INDIRECT COST - -
TOTAL EXPENDITURES: - - -
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) 200 300 300
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) 200 300 300
F) FUND BALANCE, RESERVES
BEGINNING BALANCE 99,109 99,131 99,431
ADJUSTMENT TO BEG. BALANCE - - -
NET BEGINNING BALANCE 99,109 99,131 99,431
G) ENDING BALANCE JUNE 30 (E+F) 99,309 99,431 99,731
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Econ Uncertainties (3% Reserve) - - -
c) Undesignated Amount 99,309 99,431 99,731
SPECIAL RESERVE - FUND 17 - NODA
54/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 17
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 1 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 300.00 300.00 0.0%
5) TOTAL, REVENUES 300.00 300.00 0.0%
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 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 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) 300.00 300.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 191,968.00 New
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 191,968.00 New
55/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 17
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 2 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 300.00 192,268.00 63989.3%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 99,131.64 99,431.64 0.3%
b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 99,131.64 99,431.64 0.3%
d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 99,131.64 99,431.64 0.3%
2) Ending Balance, June 30 (E + F1e) 99,431.64 291,699.64 193.4%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Expenditures 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 99,431.64 0.00 -100.0%
Unassigned/Unappropriated Amount 9790 0.00 291,699.64 New
56/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 17
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 3 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
G. ASSETS
1) Cash
a) in County Treasury 9110 99,395.06
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 0.03
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) TOTAL, ASSETS 99,395.09
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G9 + H2) - (I6 + J2) 99,395.09
57/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 17
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 4 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
OTHER LOCAL REVENUE
Other Local Revenue
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Interest 8660 300.00 300.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
TOTAL, OTHER LOCAL REVENUE 300.00 300.00 0.0%
TOTAL, REVENUES 300.00 300.00 0.0%
58/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Other Than Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 17
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-b (Rev 03/10/2015) Page 5 Printed: 6/19/2015 4:07 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 191,968.00 New
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 191,968.00 New
INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612 0.00 0.00 0.0%
To: State School Building Fund/
County School Facilities Fund 7613 0.00 0.00 0.0%
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%
(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Restricted Revenues 8990 0.00 0.00 0.0%
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 0.00 191,968.00 New
59/95
PIEDMONT UNIFIED SCHOOL DISTRICT
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/16Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES - - -
OTHER STATE REVENUES - - -
OTHER LOCAL REVENUES 1,655 25,844
TOTAL REVENUES: 1,655 25,844 -
B) EXPENDITURES:
CERTIFICATED SALARIES - - -
CLASSIFIED SALARIES - - -
EMPLOYEE BENEFITS - - -
BUILDING SUPPLIES - - -
SERVICES/OPERATING EXP. - 6,900 -
CAPITAL OUTLAY - 18,944 -
TRANSFER TO STATE SCHOOL FUND - - -
DIRECT SUPPORT/INDIRECT COST - - -
TOTAL EXPENDITURES: - 25,844 -
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) 1,655 - -
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) 1,655 - -
F) FUND BALANCE, RESERVES
BEGINNING BALANCE - - -
ADJUSTMENT TO BEG. BALANCE - - -
NET BEGINNING BALANCE - - -
G) ENDING BALANCE JUNE 30 (E+F) 1,655 - -
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Econ Uncertainties (3% Reserve) - - -
c) Undesignated Amount 1,655 - -
BUILDING FUND - FUND 21
60/95
Piedmont City UnifiedAlameda County
July 1 BudgetBuilding Fund
Expenditures by Object01 61275 0000000
Form 21
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 1 Printed: 6/19/2015 4:08 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 25,844.00 0.00 -100.0%
5) TOTAL, REVENUES 25,844.00 0.00 -100.0%
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 6,900.00 0.00 -100.0%
6) Capital Outlay 6000-6999 18,944.00 0.00 -100.0%
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0%
9) TOTAL, EXPENDITURES 25,844.00 0.00 -100.0%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
61/95
Piedmont City UnifiedAlameda County
July 1 BudgetBuilding Fund
Expenditures by Object01 61275 0000000
Form 21
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 2 Printed: 6/19/2015 4:08 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 0.00 0.00 0.0%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 0.82 0.82 0.0%
b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 0.82 0.82 0.0%
d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 0.82 0.82 0.0%
2) Ending Balance, June 30 (E + F1e) 0.82 0.82 0.0%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Expenditures 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.82 0.82 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 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
62/95
Piedmont City UnifiedAlameda County
July 1 BudgetBuilding Fund
Expenditures by Object01 61275 0000000
Form 21
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 3 Printed: 6/19/2015 4:08 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
G. ASSETS
1) Cash
a) in County Treasury 9110 40,987.92
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 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) TOTAL, ASSETS 40,987.92
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 25,627.24
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 25,627.24
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G9 + H2) - (I6 + J2) 15,360.68
63/95
Piedmont City UnifiedAlameda County
July 1 BudgetBuilding Fund
Expenditures by Object01 61275 0000000
Form 21
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 4 Printed: 6/19/2015 4:08 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
FEDERAL REVENUE
FEMA 8281 0.00 0.00 0.0%
All Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%
OTHER STATE REVENUE
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.0%
Other Subventions/In-Lieu
Taxes 8576 0.00 0.00 0.0%
All Other State Revenue 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%
OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll 8615 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.0%
Prior Years' Taxes 8617 0.00 0.00 0.0%
Supplemental Taxes 8618 0.00 0.00 0.0%
Non-Ad Valorem Taxes
Parcel Taxes 8621 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.0%
Community Redevelopment Funds
Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%
Penalties and Interest from
Delinquent Non-LCFF
Taxes 8629 0.00 0.00 0.0%
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 100.00 0.00 -100.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
Other Local Revenue
All Other Local Revenue 8699 25,744.00 0.00 -100.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.0%
TOTAL, OTHER LOCAL REVENUE 25,844.00 0.00 -100.0%
TOTAL, REVENUES 25,844.00 0.00 -100.0%
64/95
Piedmont City UnifiedAlameda County
July 1 BudgetBuilding Fund
Expenditures by Object01 61275 0000000
Form 21
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 5 Printed: 6/19/2015 4:08 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
CLASSIFIED SALARIES
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 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%
Unemployment Insurance 3501-3502 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%
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 0.00 0.00 0.0%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0%
Materials and Supplies 4300 0.00 0.00 0.0%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%
Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%
65/95
Piedmont City UnifiedAlameda County
July 1 BudgetBuilding Fund
Expenditures by Object01 61275 0000000
Form 21
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 6 Printed: 6/19/2015 4:08 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
Professional/Consulting Services and
Operating Expenditures 5800 6,900.00 0.00 -100.0%
Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 6,900.00 0.00 -100.0%
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 18,944.00 0.00 -100.0%
Books and Media for New School Libraries
or Major Expansion of School Libraries 6300 0.00 0.00 0.0%
Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 18,944.00 0.00 -100.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299 0.00 0.00 0.0%
Debt Service
Repayment of State School Building Fund
Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%
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%
TOTAL, EXPENDITURES 25,844.00 0.00 -100.0%
66/95
Piedmont City UnifiedAlameda County
July 1 BudgetBuilding Fund
Expenditures by Object01 61275 0000000
Form 21
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 7 Printed: 6/19/2015 4:08 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%
INTERFUND TRANSFERS OUT
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%
67/95
Piedmont City UnifiedAlameda County
July 1 BudgetBuilding Fund
Expenditures by Object01 61275 0000000
Form 21
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 8 Printed: 6/19/2015 4:08 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%
Proceeds from Sale/Lease-
Purchase of Land/Buildings 8953 0.00 0.00 0.0%
Other Sources
County School Bldg Aid 8961 0.00 0.00 0.0%
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation 8971 0.00 0.00 0.0%
Proceeds from Capital Leases 8972 0.00 0.00 0.0%
Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%
Contributions from Restricted Revenues 8990 0.00 0.00 0.0%
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 0.00 0.00 0.0%
68/95
PIEDMONT UNIFIED SCHOOL DISTRICT
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES - - -
OTHER STATE REVENUES - - -
OTHER LOCAL REVENUES 1,500 3,900 1,260
TRANSFER FROM BUILDING FUND - - -
TOTAL REVENUES: 1,500 3,900 1,260
B) EXPENDITURES:
CERTIFICATED SALARIES - - -
CLASSIFIED SALARIES -
EMPLOYEE BENEFITS -
BUILDING SUPPLIES - 96,642 -
SERVICES/OPERATING EXP. 681,694 187,905 -
CAPITAL OUTLAY - 493,491 371,260 *
OTHER OUTGO - -
DIRECT SUPPORT/INDIRECT COST - - -
TOTAL EXPENDITURES: 681,694 778,038 371,260
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) (680,194) (774,138) (370,000)
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) (680,194) (774,138) (370,000)
F) FUND BALANCE, RESERVES
BEGINNING BALANCE 680,194 1,144,138 370,000
ADJUSTMENT TO BEG. BALANCE - -
NET BEGINNING BALANCE 680,194 1,144,138 370,000
G) ENDING BALANCE JUNE 30 (E+F) - 370,000 -
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Econ Uncertainties (3% Reserve) - - -
c) Undesignated Amount - 370,000 -
* $100,000 for Master Facilities Plan
STATE SCHOOL FACILITIES FUND - FUND 35
69/95
Piedmont City UnifiedAlameda County
July 1 BudgetCounty School Facilities FundExpenditures by Object
01 61275 0000000Form 35
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 1 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 3,900.00 1,260.00 -67.7%
5) TOTAL, REVENUES 3,900.00 1,260.00 -67.7%
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 96,642.00 0.00 -100.0%
5) Services and Other Operating Expenditures 5000-5999 187,905.00 0.00 -100.0%
6) Capital Outlay 6000-6999 493,491.00 371,260.00 -24.8%
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0%
9) TOTAL, EXPENDITURES 778,038.00 371,260.00 -52.3%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) (774,138.00) (370,000.00) -52.2%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
70/95
Piedmont City UnifiedAlameda County
July 1 BudgetCounty School Facilities FundExpenditures by Object
01 61275 0000000Form 35
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 2 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) (774,138.00) (370,000.00) -52.2%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,144,137.41 369,999.41 -67.7%
b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 1,144,137.41 369,999.41 -67.7%
d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,144,137.41 369,999.41 -67.7%
2) Ending Balance, June 30 (E + F1e) 369,999.41 (0.59) -100.0%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Expenditures 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 369,999.41 0.00 -100.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 (0.59) New
71/95
Piedmont City UnifiedAlameda County
July 1 BudgetCounty School Facilities FundExpenditures by Object
01 61275 0000000Form 35
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 3 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
G. ASSETS
1) Cash
a) in County Treasury 9110 422,651.72
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 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) TOTAL, ASSETS 422,651.72
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G9 + H2) - (I6 + J2) 422,651.72
72/95
Piedmont City UnifiedAlameda County
July 1 BudgetCounty School Facilities FundExpenditures by Object
01 61275 0000000Form 35
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 4 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
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%
Pass-Through Revenues from
State Sources 8587 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
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 3,900.00 1,260.00 -67.7%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
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 3,900.00 1,260.00 -67.7%
TOTAL, REVENUES 3,900.00 1,260.00 -67.7%
73/95
Piedmont City UnifiedAlameda County
July 1 BudgetCounty School Facilities FundExpenditures by Object
01 61275 0000000Form 35
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 5 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
CLASSIFIED SALARIES
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 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%
Unemployment Insurance 3501-3502 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%
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 0.00 0.00 0.0%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0%
Materials and Supplies 4300 88,377.00 0.00 -100.0%
Noncapitalized Equipment 4400 8,265.00 0.00 -100.0%
TOTAL, BOOKS AND SUPPLIES 96,642.00 0.00 -100.0%
74/95
Piedmont City UnifiedAlameda County
July 1 BudgetCounty School Facilities FundExpenditures by Object
01 61275 0000000Form 35
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 6 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 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 61,730.00 0.00 -100.0%
Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%
Professional/Consulting Services and
Operating Expenditures 5800 123,175.00 0.00 -100.0%
Communications 5900 3,000.00 0.00 -100.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 187,905.00 0.00 -100.0%
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 493,491.00 371,260.00 -24.8%
Books and Media for New School Libraries
or Major Expansion of School Libraries 6300 0.00 0.00 0.0%
Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 493,491.00 371,260.00 -24.8%
OTHER OUTGO (excluding Transfers of Indirect Costs)
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%
All Other Transfers Out to All Others 7299 0.00 0.00 0.0%
Debt Service
Debt Service - Interest 7438 0.00 0.00 0.0%
Other Debt Service - Principal 7439 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0%
TOTAL, EXPENDITURES 778,038.00 371,260.00 -52.3%
75/95
Piedmont City UnifiedAlameda County
July 1 BudgetCounty School Facilities FundExpenditures by Object
01 61275 0000000Form 35
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 7 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
To: State School Building Fund/
County School Facilities Fund
From: All Other Funds 8913 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%
INTERFUND TRANSFERS OUT
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%
76/95
Piedmont City UnifiedAlameda County
July 1 BudgetCounty School Facilities FundExpenditures by Object
01 61275 0000000Form 35
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 8 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease-
Purchase of Land/Buildings 8953 0.00 0.00 0.0%
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation 8971 0.00 0.00 0.0%
Proceeds from Capital Leases 8972 0.00 0.00 0.0%
Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%
Contributions from Restricted Revenues 8990 0.00 0.00 0.0%
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 0.00 0.00 0.0%
77/95
PIEDMONT UNIFIED SCHOOL DISTRICT
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES - - -
OTHER LOCAL REVENUES 60,540 92,713 61,800
TRANSFER FROM GEN. FUND 50,000 50,000 50,000
TOTAL REVENUES: 110,540 142,713 111,800
B) EXPENDITURES:
CERTIFICATED SALARIES - - -
CLASSIFIED SALARIES - - -
EMPLOYEE BENEFITS - - -
SUPPLIES - 71,518 -
SERVICES/OPERATING EXP. 5,650 - -
CAPITAL OUTLAY - 185,635 -
OTHER OUTGO - - -
DIRECT SUPPORT/INDIRECT COST - - -
TOTAL EXPENDITURES: 5,650 257,153 -
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) 104,890 (114,440) 111,800
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) 104,890 (114,440) 111,800
F) FUND BALANCE, RESERVES
BEGINNING BALANCE 989,741 1,048,097 933,657
ADJUSTMENT TO BEG. BALANCE - - -
NET BEGINNING BALANCE 989,741 1,048,097 933,657
G) ENDING BALANCE JUNE 30 (E+F) 1,094,631 933,657 1,045,457
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Witter Field - - 712,346
Alan Harvey Theater 333,111
c) Undesignated Amount 1,094,631 933,657
CAPITAL FACILITIES FUND - FUND 40
78/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 40
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 1 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 92,713.00 61,800.00 -33.3%
5) TOTAL, REVENUES 92,713.00 61,800.00 -33.3%
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 71,518.00 0.00 -100.0%
5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0%
6) Capital Outlay 6000-6999 185,635.00 0.00 -100.0%
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0%
9) TOTAL, EXPENDITURES 257,153.00 0.00 -100.0%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) (164,440.00) 61,800.00 -137.6%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 50,000.00 50,000.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 50,000.00 50,000.00 0.0%
79/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 40
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 2 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) (114,440.00) 111,800.00 -197.7%
F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,048,096.54 933,656.54 -10.9%
b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 1,048,096.54 933,656.54 -10.9%
d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,048,096.54 933,656.54 -10.9%
2) Ending Balance, June 30 (E + F1e) 933,656.54 1,045,456.54 12.0%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Expenditures 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 933,656.54 0.00 -100.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 1,045,456.54 New
80/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 40
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 3 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
G. ASSETS
1) Cash
a) in County Treasury 9110 891,114.74
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 11,600.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) TOTAL, ASSETS 902,714.74
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G9 + H2) - (I6 + J2) 902,714.74
81/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 40
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 4 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
FEDERAL REVENUE
FEMA 8281 0.00 0.00 0.0%
All Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%
OTHER STATE REVENUE
Pass-Through Revenues from
State Sources 8587 0.00 0.00 0.0%
California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%
All Other State Revenue All Other 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%
OTHER LOCAL REVENUE
Other Local Revenue
Community Redevelopment Funds
Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 1,800.00 1,800.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
Other Local Revenue
All Other Local Revenue 8699 90,913.00 60,000.00 -34.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.0%
TOTAL, OTHER LOCAL REVENUE 92,713.00 61,800.00 -33.3%
TOTAL, REVENUES 92,713.00 61,800.00 -33.3%
82/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 40
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 5 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
CLASSIFIED SALARIES
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 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%
Unemployment Insurance 3501-3502 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%
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 0.00 0.00 0.0%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0%
Materials and Supplies 4300 71,518.00 0.00 -100.0%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 71,518.00 0.00 -100.0%
83/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 40
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 6 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%
Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%
Professional/Consulting Services and
Operating Expenditures 5800 0.00 0.00 0.0%
Communications 5900 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 185,635.00 0.00 -100.0%
Books and Media for New School Libraries
or Major Expansion of School Libraries 6300 0.00 0.00 0.0%
Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 185,635.00 0.00 -100.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
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%
All Other Transfers Out to All Others 7299 0.00 0.00 0.0%
Debt Service
Debt Service - Interest 7438 0.00 0.00 0.0%
Other Debt Service - Principal 7439 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0%
TOTAL, EXPENDITURES 257,153.00 0.00 -100.0%
84/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 40
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 7 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 0.00 0.0%
Other Authorized Interfund Transfers In 8919 50,000.00 50,000.00 0.0%
(a) TOTAL, INTERFUND TRANSFERS IN 50,000.00 50,000.00 0.0%
INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612 0.00 0.00 0.0%
To: State School Building Fund/
County School Facilities Fund 7613 0.00 0.00 0.0%
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%
(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%
85/95
Piedmont City UnifiedAlameda County
July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects
Expenditures by Object01 61275 0000000
Form 40
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-d (Rev 12/15/2014) Page 8 Printed: 6/19/2015 4:09 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
OTHER SOURCES/USES
SOURCES
Proceeds
Proceeds from Sale/Lease-
Purchase of Land/Buildings 8953 0.00 0.00 0.0%
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Certificates
of Participation 8971 0.00 0.00 0.0%
Proceeds from Capital Leases 8972 0.00 0.00 0.0%
Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%
CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0%
Contributions from Restricted Revenues 8990 0.00 0.00 0.0%
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES
(a - b + c - d + e) 50,000.00 50,000.00 0.0%
86/95
PIEDMONT UNIFIED SCHOOL DISTRICT
SELF-INSURANCE FUND - Fund 67
REVENUES & EXPENDITURES & CHANGES IN FUND BALANCE
2015/2016 ADOPTED BUDGET
2014/2015 2014/2015 2015/2016Adopted Budget Estimated Actual Adopted Budget
A) REVENUES:
REVENUE LIMIT SOURCES - - -
FEDERAL REVENUES - - -
OTHER STATE REVENUES - - -
OTHER LOCAL REVENUES - - -
TRANSFER FROM GENERAL FUND - 10,000 10,000
TOTAL REVENUES: - 10,000 10,000
B) EXPENDITURES:
CERTIFICATED SALARIES - - -
CLASSIFIED SALARIES -
EMPLOYEE BENEFITS -
BUILDING SUPPLIES - 10,000 10,000
SERVICES/OPERATING EXP. - - -
CAPITAL OUTLAY - - -
OTHER OUTGO - - -
DIRECT SUPPORT/INDIRECT COST - - -
TOTAL EXPENDITURES: - 10,000 10,000
C) EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES (A-B) - - -
D) OTHER FINANCING SOURCES/USES - - -
E) NET INCREASE (DECREASE)
IN FUND BALANCE (C+D) - - -
F) FUND BALANCE, RESERVES
BEGINNING BALANCE - - -
ADJUSTMENT TO BEG. BALANCE - - -
NET BEGINNING BALANCE - - -
G) ENDING BALANCE JUNE 30 (E+F) - - -
COMPONENTS OF ENDING BALANCE:
a) Reserved Amounts: - - -
b) Designated Amounts:
Econ Uncertainties (3% Reserve) - - -
c) Undesignated Amount - - -
87/95
Piedmont City UnifiedAlameda County
July 1 BudgetSelf-Insurance FundExpenses by Object
01 61275 0000000Form 67
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 1 Printed: 6/19/2015 4:10 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 0.00 0.00 0.0%
5) TOTAL, REVENUES 0.00 0.00 0.0%
B. EXPENSES
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 10,000.00 10,000.00 0.0%
5) Services and Other Operating Expenses 5000-5999 0.00 0.00 0.0%
6) Depreciation 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect 7100-7299,
Costs) 7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0%
9) TOTAL, EXPENSES 10,000.00 10,000.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENSES BEFORE OTHER
FINANCING SOURCES AND USES (A5 - B9) (10,000.00) (10,000.00) 0.0%
D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 10,000.00 10,000.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 10,000.00 10,000.00 0.0%
88/95
Piedmont City UnifiedAlameda County
July 1 BudgetSelf-Insurance FundExpenses by Object
01 61275 0000000Form 67
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 2 Printed: 6/19/2015 4:10 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
E. NET INCREASE (DECREASE) IN
NET POSITION (C + D4) 0.00 0.00 0.0%
F. NET POSITION
1) Beginning Net Position
a) As of July 1 - Unaudited 9791 0.00 0.00 0.0%
b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 0.0%
d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Net Position (F1c + F1d) 0.00 0.00 0.0%
2) Ending Net Position, June 30 (E + F1e) 0.00 0.00 0.0%
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 0.00 0.00 0.0%
89/95
Piedmont City UnifiedAlameda County
July 1 BudgetSelf-Insurance FundExpenses by Object
01 61275 0000000Form 67
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 3 Printed: 6/19/2015 4:10 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
G. ASSETS
1) Cash
a) in County Treasury 9110 8,547.03
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 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Fixed Assets
a) Land 9410 0.00
b) Land Improvements 9420 0.00
c) Accumulated Depreciation - Land Improvements 9425 0.00
d) Buildings 9430 0.00
e) Accumulated Depreciation - Buildings 9435 0.00
f) Equipment 9440 0.00
g) Accumulated Depreciation - Equipment 9445 0.00
h) Work in Progress 9450 0.00
10) TOTAL, ASSETS 8,547.03
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
90/95
Piedmont City UnifiedAlameda County
July 1 BudgetSelf-Insurance FundExpenses by Object
01 61275 0000000Form 67
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 4 Printed: 6/19/2015 4:10 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 0.00
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
7) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. NET POSITION
Net Position, June 30
(G10 + H2) - (I7 + J2) 8,547.03
91/95
Piedmont City UnifiedAlameda County
July 1 BudgetSelf-Insurance FundExpenses by Object
01 61275 0000000Form 67
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 5 Printed: 6/19/2015 4:10 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
OTHER LOCAL REVENUE
Other Local Revenue
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Interest 8660 0.00 0.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%
Fees and Contracts
In-District Premiums/
Contributions 8674 0.00 0.00 0.0%
All Other Fees and Contracts 8689 0.00 0.00 0.0%
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 0.00 0.00 0.0%
TOTAL, REVENUES 0.00 0.00 0.0%
92/95
Piedmont City UnifiedAlameda County
July 1 BudgetSelf-Insurance FundExpenses by Object
01 61275 0000000Form 67
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 6 Printed: 6/19/2015 4:10 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
CERTIFICATED SALARIES
Certificated Pupil Support Salaries 1200 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 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 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%
Unemployment Insurance 3501-3502 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%
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 0.00 0.00 0.0%
BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0%
Materials and Supplies 4300 0.00 0.00 0.0%
Noncapitalized Equipment 4400 10,000.00 10,000.00 0.0%
TOTAL, BOOKS AND SUPPLIES 10,000.00 10,000.00 0.0%
93/95
Piedmont City UnifiedAlameda County
July 1 BudgetSelf-Insurance FundExpenses by Object
01 61275 0000000Form 67
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 7 Printed: 6/19/2015 4:10 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
SERVICES AND OTHER OPERATING EXPENSES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 0.00 0.00 0.0%
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 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%
Communications 5900 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 10,000.00 10,000.00 0.0%
94/95
Piedmont City UnifiedAlameda County
July 1 BudgetSelf-Insurance FundExpenses by Object
01 61275 0000000Form 67
California Dept of EducationSACS Financial Reporting Software - 2015.1.0File: fund-e (Rev 04/03/2015) Page 8 Printed: 6/19/2015 4:10 PM
Description Resource Codes Object Codes2014-15
Estimated Actuals2015-16Budget
PercentDifference
INTERFUND TRANSFERS
INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 10,000.00 10,000.00 0.0%
(a) TOTAL, INTERFUND TRANSFERS IN 10,000.00 10,000.00 0.0%
INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0%
(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%
OTHER SOURCES/USES
SOURCES
Other Sources
Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 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) 10,000.00 10,000.00 0.0%
95/95