Proposed Budget for the Alameda County Ofﬁce of Education ...

Proposed Budget for theAlameda County Office of Education

Fiscal Year 2018-19

L. Karen MonroeAlameda County Superintendent of Schools

313 West Winton Ave., Hayward, CA 94544-1136www.acoe.org

DeCarlos KaiglerDirector III

Internal Fiscal Services

Leigh Ann BlessingChief of Finance & OperationsInternal Business & Operations

Alameda County Offi ce of Education

Ken Berrick, PresidentTrustee Area 3

Yvonne Cerrato, Vice PresidentTrustee Area 7

Joaquin Rivera, MemberTrustee Area 1

Amber Childress, MemberTrustee Area 2

Aisha Knowles, MemberTrustee Area 4

Fred Sims, MemberTrustee Area 5

Eileen McDonald, MemberTrustee Area 6

ORGANIZATION CHARTS The following organization charts represent ACOE’s structure, including all FY 18-19 budgeted positions, as of July 1, 2018. Temporary and seasonal positions, such as professional experts and short-term certificated staff, are denoted with dashed line borders.

Human ResourcesExecutive Director

Shaun McElroy

Chief of StaffDan Bellino

P. 1

Superintendent of SchoolsSuperintendentL. Karen Monroe

Board of Education

Superintendent’s Office

Supervisor, Superintendent’s OfficeRose Gonzalez

Policy and Governance Manager(0.60 FTE)

[Open Position]

ReceptionistDaisy Clark (0.60 FTE)

Antoinette Geronimo (0.60 FTE)

Internal Business & OperationsChief of Finance & Operations

Leigh Ann Blessing

Learning & AccountabilityChief of Learning &

AccountabilityIngrid Roberson

Student Programs & ServicesChief of SchoolsMonica Vaughan

Communications/Public AffairsDirector I

Michelle Smith McDonald

Public Information Officer[Open Position]

Digital Content ProducerPhil Grasso

Website DeveloperEd Aust

District Business & Advisory

ServicesChief Business Officer

Jeff Potter

Policy and Governance Manager (0.40 FTE)

[Open Position]

Administrative Secretary, Confidential Yosaira Espinoza Arzate

ALAMEDA COUNTY OFFICE OF EDUCATION 2018-19

JOAQUIN J. RIVERATrustee, Area 1 - Albany, Berkeley, Emeryville, and por ons of Oakland that include North Oakland, Temescal, Rockridge, Downtown, and the northern por on of West Oakland.

P. 2

Board of Educa on


KEN BERRICKTrustee, Area 3 - Piedmont and por ons of Oakland, including the Oakland hills (from north of Claremont Avenue, south to Redwood Road), East Lake, San Antonio, Fruitvale and part of East Oakland (north of Seminary Avenue).

YVONNE CERRATOTrustee, Area 7 - Tri-Valley ci es of Dublin (eastern por on), Pleasanton, and Livermore, the unincorporated communi es of Sunol, and Mountain House, and the southeastern por on of Fremont.

AMBER CHILDRESSTrustee, Area 2 - City of Alameda and parts of Oakland including the southern por on of West Oakland, all of Jack London Square and Chinatown, part of Fruitvale, the Oakland hills south Redwood Road and East Oakland, south of Seminary Avenue and 66th Avenue.

FRED SIMSTrustee, Area 5 - Hayward, Union City, and the unincorporated communi es of Cherryland ( southern por on) and Fairview (southern por on).

EILEEN MCDONALDTrustee, Area 6 - Newark and the northern and western por ons of Fremont.

AISHA KNOWLESTrustee, Area 4 - San Leandro, the western por on of Dublin and the unin-corporated communi es of San Lorenzo, Ashland, Castro Valley, Cherryland (northern por on), Fairview (northern por on) and Hayward Acres.

Parenting Teen Program:Thunder Road, William P. Burke Academy, Fruitvale Academy

Director III/Principal

Carolyn Hobbs

P. 3

Student Programs and ServicesChief of SchoolsMonica Vaughan

Adminsitrative AssistantMarissa Gracey

Program Specialist

Monica Corbett

Val Reconose

Records Database Specialist SIS

Daisy Guzman

Student Support Services(Foster Youth, Mental Health,

McKinney-Vento),Bridge Academy-Oakland

Director I/Principal

Elizabeth Tarango

Juvenile Court Schools:Butler Academic Center, Camp

Wilmont SweeneyDirector II/Principal

Sean Moffatt

Program Director, Instruction Lydia Moore

English Learners ProgramTeacher on Special Assignment

Alicia Garcia

Paraprofessional, Juvenile Court SchoolJacob Sanchez (0.8333 FTE)

Program SpecialistCharles Conlin

Records Database Specialist SIS

Michael Lee

SIS Client Support Analyst

Paula Carmosino (0.50 FTE)

County Community Schools, Quest Academy, HaywardDirector I/Principal

Earl Crawford, Jr.

ACOE Opportunity AcademyProgram Director

Tracey Burns


P. 4

Student Programs and ServicesJuvenile Court Schools

Director II/PrincipalSean Moffatt

Butler Academic CenterSenior Secretary, Site Maria Lucy Arevalo

LA’Shawn Spencer (0.4166 FTE)

Rocio Sofia Ordonez (0.20 FTE)

Camp Wilmont Sweeney

Senior Secretary, Site

LA’Shawn Spencer (0.4166 FTE)

Rocio Sofia Ordonez (0.20 FTE)

Teacher in ChargePaola Walker Palacioz

SDC/RSP TeacherAlque Ryans

Paraprofessional, Juvenile Court School

Alicia Marquez

CustodianLeroy Payne (0.25 FTE)

Teacher in ChargeGeorge Hoss

Teacher

Gwen Estes

Sal Delgado

Constance Jones (0.40 FTE)

SDC TeacherKate Edwards

Christine Rominiecki

RSP TeacherDavid Noack

Orientation & Assessment Teresa Jimenez (0.8333 FTE)

Alejandra Ledezma (0.8333 FTE)

Paraprofessional, Juvenile Court

SchoolLaura Gomez (0.8333 FTE)

Desryn DeVent (0.8333 FTE)

Ninette Serna-Reyes (0.8333 FTE)

Robert Butler (0.867 FTE)

Records Database Specialist

Veronica Olivares (0.8666 FTE)


Senior Secretary, SiteEmma Chan

Youth Employment Partnership

TeacherClaudia Widner

Kim Boerner

Hayward Community SchoolTeacher

Filotea Tan

EMERGE & Youth Employment PartnershipTeacher

Lori Thelen

Paraprofessional, Community SchoolsVelenda West (0.8333 FTE)

Paraprofessional, Juvenile Court SchoolsVicki Autumn (0.8333 FTE)

Custodian

Leroy Payne (0.25 FTE)

P. 5

Student Programs and ServicesChief of SchoolsMonica Vaughan

Senior Secretary, Site[Open Position] (0.4166 FTE)

Paraprofessional, Community Schools

Rodney Gohleston (0.8333 FTE)

Yosari Ponce Rodriguez (0.8333 FTE)

Teacher In ChargeJames Armstrong

TeacherRobert Stout

Custodian

Leroy Payne (0.50 FTE)

Quest Academy (Independent Study Program)

Director I/PrincipalEarl Crawford, Jr.

Thunder Road CommunityDirector III/Principal

Carolyn Hobbs

Bridge Academy—OaklandDirector I/PrincipalElizabeth Tarango

Hayward Community School(Eden)

Director I/PrincipalEarl Crawford, Jr.

Senior Secretary, SiteKamini DeSai-Lasu (0.50 FTE)

Teacher in Charge

Annie Green

Paraprofessional, Community SchoolsGuillermo Williams (0.8333 FTE)

Paraprofessional, Juvenile Court School

Velena Williams (0.8333 FTE)

Senior Secretary, Site Ellen Cruz (0.20 FTE)

Teacher

Matt Campbell

Note: Specific teaching assignments subject to change based on program need.


P. 6

Student Programs and ServicesParenting Teen Program

Director III/PrincipalCarolyn Hobbs

Senior Secretary, SiteEllen Cruz (0.80 FTE)

NurseAixa Caraballo (0.50 FTE)

William P. Burke AcademyTeacher in ChargeVeronica Aguilar


Barbara Jackson (0.8666 FTE)

Paraprofessional, InfantSherri Watson

CustodianLisette Nunez (0.20 FTE)

Fruitvale AcademyTeacher

[Open Position]

Paraprofessional, Community SchoolsPrecious Owens


P. 7

Student Programs and ServicesSpecial Education and Infant Program

Chief of SchoolsMonica Vaughan

School PsychologistBarbara Baker

Sr. Program SpecialistMichelle Brooks

Special EducationRSP Teacher

Colin O’Herlihy

Paraprofessional, Juvenile Court SchoolBeatriz Gonzalez (0.8333 FTE)

Infant ProgramSouth County—John Muir School

TeacherAdrienne Canales

Occupational Therapist

Erendira Sierra Rodriquez (0.5326 FTE)

Early Interyention SpecialistMichelle Keehner (0.96 FTE)

Senior Secretary, Site

Karen Freeman (0.64 FTE)

CustodianLisette Nunez (0.20 FTE)

Infant ProgramNorth County—Burbank Childhood

CenterTeacher

Jenaver Goodman (0.80 FTE)

Early Intervention SpecialistJoelle Boismenu (0.64 FTE)

North County—The Rec Room,

BerkeleyTeacher

Shannon Rinzler (0.6666 FTE)

Infant ProgramValley—Nielson Elementary School

TeacherWendy Morrison

Early Interyention SpecialistJamie Molleson (0.96 FTE)

Director III/Principal

Carolyn Hobbs

Nurse

Aixa Caraballo (0.50 FTE)


P. 8

Student Programs and ServicesFoster Youth, Mental Health, McKinney-Vento

Director I/PrincipalElizabeth Tarango

Program SpecialistAdriene Metoyer-Leonard


Mary Ogburn

Social WorkerSarah Kipnes

Foster Youth ServicesEducational Mentors

Bruce Bouligny

Jaime Moreno

Shawn Parker

Kamilah Henderson

Liliana Rocha


TeacherNicole Crosby

Cheri Issac

Lisa McCarty

Senior Secretary[Open Position] (0.4166)

Student Programs and ServicesACOE Opportunity Academy

Program DirectorTracey Burns

P. 9


P. 10

Learning & AccountabilityChief of Learning & Accountability

Ingrid Roberson

Core Learning

Director IVNavdeep Purewal

Administrative AssistantLeilani Hebert

Integrated Learning

Director IVLouise Music

Research, Assessment & Accountability Partnerships

Director IVJuwen Lam

Pathways to College and Career/Project EAT

Director IVChristine Boynton


Core LearningDirector IV

Navdeep Purewal

Program SpecialistJanice Mendel

P. 11

Science & TechnologyDirector II, Science

Dawn O’Connor

Program Director, Science Leena Bakshi

Program Manager II

Francisco Nieto Salazar

Early LearningProgram Manager I, Early

LearningNeva Bandelow

MathProgram Manager II

Celine Li

Language & LiteracyProgram Director

Maria Vlahiotis

TUPEProgram Manager II, Wellness

Scott Gerbert

Student Support CounselorGenean Jeffery

Youth Development SpecialistCecilia Apley

Kristen Ross

Gold Ribbons SchoolsShort Term Certificated

Patti Crotti


P. 12

Integrated LearningDirector IV

Louise Music

Out of School TimeExpanded LearningProgram Manager II

Nora Zamora

Program Manager IIJoe Hudson

Program Manager I

Tiina Rosselle

Program SpecialistFreddie Hendrix

District and Regional InitiativesProgram Manager II

Caroyln Carr (0.60 FTE)

Programs & Staff ManagerProgram Manager I

Joelle Fraser

Transformational LeadershipProgram Manager II

Derek Fenner

Program Manager IJessa Brie Moreno

Mariah Landers

Program SpecialistAida Geronimo

Expanded Learning Professional Expert

Tanya Avila

Mock Trial Professional Expert

Katrielle Veslenio

Communications Systems StrategyProgram Specialist

Sierra Falcon


P. 13

Research, Assessment& Accountability Partnerships

Director IVJuwen Lam

Program SpecialistAmanda Bennett

Assessment, Accountability

& AnalyticsProgram Director

Scott Figgins

English LearnersProgram Director[Open Position]

Family & Community

EngagementFamily & Community

Engagement SpecialistJason Arenas

Resource Library Operations Technician

Natasha Cotar

DataProgram Manager

[Open Position]

WilliamsShort-term Certificated

Patti Crotti


P. 14

Pathways to College and Career/Project EATDirector IV

Christine Boynton

Administrative AssistantHeather Oakman

Project PathwaysDirector I

LaShonda Taylor

Youth Development/Secondary Education

Nutrition Education Specialist—CookingYadira Torres

Community OutreachCareer Technical Education Specialist

Tiffany Chenoweth

Malila Becton

Youth Development Specialist

Shamia Sandles

Kate Casale (0.50 FTE)

Community Outreach SpecialistDebbie Jelincic

Curriculum DevelopmentProgram Manager I

Derek Gorshow


P. 15

District Business & AdvisoryServices

Chief Business OfficerJeff Potter

District Advisory Services

Director IIShirene Moreira

District Business ServicesDirector II

[Open Position]

Administrative Assistant, ConfidentialSylvia de la Cruz (0.50 FTE)

Financial Systems Support

Director IDoug D’Amour


P. 16

District Advisory Services

Director IIShirene Moreira

Director INatalie Zaderey

Ruth Alahydoian

[Open Position]

Budget Analyst IIRose Liu

Administrative Assistant[Open Position] (0.40 FTE)


P. 17

Financial Systems SupportDirector I

Doug D’Amour

Sr. Client Support AnalystElsa Noyes

Kristi McGinnis

Client Support Analyst Tiffany Macintire

Annette Brown

Jennifer Bulleri

Jenilee Penaflor



District Business ServicesDirector II

[Open Position]

Budget Analyst ITrish Hritz

Ardette Fulton

[Open Position]

Accounting SpecialistJeremy Hu

Destiny Vega

Support Center Specialist[Open Position] (2 FTE)


P. 18


P.19

Internal Business & OperationsChief of Finance and Operations

Leigh Ann Blessing

Information Technology ServicesDirector III, Network Services

Ryan Choate

Client Services ManagerTavares Nichols

Administrative ServicesDirector IV

Teresa Kapellas

Internal Business ServicesChief of Finance and Operations

Leigh Ann Blessing

Facilities/Maintenance & OperationsDirector I

Alicia Masri

Administrative Assistant, ConfidentialSylvia de la Cruz (0.50 FTE)


P. 20

Internal Business ServicesChief of Finance and Operations

Leigh Ann Blessing

Fiscal ServicesDirector III

DeCarlos Kaigler

Payroll and Retirement Reporting

Supervisor, PayrollCynthia Jenkins

Sr. Payroll Accountant

Maria Pascual

Retirement SpecialistSteve Giguiere

Kweli Sessions

Leaves & Benefits Technician

Rachel Ettinger

Administrative AssistantJennifer Leung

Purchasing/Accounts

Payable and Receivable

Purchasing and Accounts SupervisorJoshua Roben

Purchasing SpecialistHenry Schramm

Accounting Specialist IIEmma Landeros

Emilia Damasig

Senior Budget Analyst/AccountantDarrel Jeung

Budget Analyst/Accountant IIAyleen Aralar

Claudie Dirilo

Michael Evans


P. 21

Network Services

Director IIIRyan Choate

Client Services

ManagerTavares Nichols

Administrative AssistantMelissa Crisostomo

(0.75 FTE Network Services)(0.25 FTE Client Services)

Network OperationsNetwork Administrator

Galina Manirko

Sr. Network System TechnicianRommel Arana

Network Engineer

Chris Jentile

Database AdministratorAdriel Yee

SIS Client Support AnalystPaula Carmosino (0.50 FTE)

Data ManagementDirector IGary Rose

Support Center Team LeadLucia Duong

Support Center Specialist

Norman Kwong

Lance Low

Darla Verdin

Educational Technology Support Specialist

Alex Calvo (0.867 FTE)

Information Technology Services


Administrative ServicesDirector IV

Teresa Kapellas

Charter SchoolsDirector I

[Open Position]

Program SpecialistAraceli Varela

Tara Hyde

Administrative AssistantDenise Carrillo (0.5 FTE)

P. 22


P. 23

Facilities/Maintenance & Operations Director I

Alicia Masri

Skilled Facilities Technician[Open Positon]

Skilled Trades Worker

Randal Mervin

Shipping/Receiving OperatorGene Ford

Senior Utility Worker

Forrest Bloxham

CustodianJerry Johnson

Mike Grisby

Nestor Torres

Courier

Jasmine Morra

Administrative AssistantDenise Carrillo (0.50 FTE)


P. 24

Human ResourcesExecutive Director

Shaun McElroy

Administrative Assistant, ConfidentialAlma Carino

Personnel CommissionCommissionerV. Toni Adams

Janell Hampton

J. G. Wiggins Sr.

Personnel ServicesSr. Human Resources Specialist

Margaret daSilva

Human Resources AssistantShirley Lam

Personnel Services Specialist

Kaitlyn Lundell

Kenneth Tramiel

Personnel Services AssistantSherry Causey

CredentialsCredentials Manager

Stephanie Tomasi

Sr. Credentials SpecialistApril Alvarez

Executive Director, Personnel CommissionVeronica Hodge

Leadership Development ProgramDirector I

[Open Position]


LCFF Revenue Sources -District Services & ACOE

Operations$14,920,210 (42.2%)

LCFF Revenue Sources -Juvenile Court &

Community Schools$4,155,947 (11.7%)

Federal Revenue $2,204,764 (6.2%)

Other State Revenue $5,270,232 (14.9%)

Other Local Revenue $8,845,790 (25.0%)

Revenues & Transfers InUnrestricted & Restricted Funds = $35,396,943

FY 2018-19 Budget Adoption

Certificated Salaries $7,053,688(19.25%)

Classified Salaries$13,943,080

(38.06%)

Employee Benefits$7,073,275(19.31%)

Books and Supplies$453,432 (1.24%)

Services and Other Operating Expenditures

$7,880,916(21.51%)

Capital Outlay$281,300

(.77%)

Other Outgo$-73,680(-.020%)

Interfund Transfers Out$23,645(.06%)

Expenditures & Transfers OutUnrestricted & Restricted Funds = $36,635,656

FY 2018-19 Budget Adoption

39,792,551

46,528,707

52,837,048

47,176,775

35,396,943

39,550,987

47,622,017

55,385,440

48,199,559

36,635,656

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

2014/15 2015/16 2016/17 2017/18 2018/19

Revenues & Expenditures History

Revenues Expenditures

25,313,037

24,219,727

22,386,161

21,311,904

20,073,191

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

2014/15 2015/16 2016/17 2017/18 2018/19

General Fund Ending Balance

-6,000,000

-5,000,000

-4,000,000

-3,000,000

-2,000,000

-1,000,000

0

1,000,000

2014/15 2015/16 2016/17 2017/18 2018/19

Adopted 1st Interim 2nd Interim Unaudited Actuals Estimated Actuals

Deficit / Surplus History

Description

Revenue

LCFF Sources 14,905,788 - 4,170,369 - - - - -

Federal Revenue - - 1,743,339 - - 461,425 - -

Other State Revenue 933,478 - 1,416,472 - 1,217,567 286,800 586,876 771,739

Other Local Revenue 230,400 30,000 1,440,248 - 502,276 1,341,496 - 348,703

Other Financing Sources - - - - - - -

Total Revenues 16,069,666 30,000 8,770,428 - 1,719,843 2,089,721 586,876 1,120,442

Expenditures

Certificated Salaries 397,577 - 4,592,812 - 812,586 408,863 228,415 278,666

Classified Salaries 439,253 398,575 2,818,234 239,330 523,166 722,845 502,858 715,415

Employee Benefits 1,232,039 124,774 1,990,516 71,118 354,950 337,891 226,940 281,873

Books & Supplies 6,145 5,025 126,891 2,000 130,947 28,183 6,603 10,138

Services, Other Operating Expenses 470,860 47,075 1,501,789 42,760 673,212 888,664 518,364 85,048

Capital Outlays - - - - - - - -

Other Outgoing Expenses - - - - - 6,800 - -

Subtotal before Indirect Cost 2,545,874 575,449 11,030,242 355,208 2,494,861 2,393,246 1,483,180 1,371,140

Indirect Cost (2,679,788) 57,429 1,046,358 35,450 240,017 238,166 119,578 136,732

Total Expenditures (133,914) 632,878 12,076,600 390,658 2,734,878 2,631,412 1,602,758 1,507,872

Excess/(Deficits) before contributions 16,203,580 (602,878) (3,306,172) (390,658) (1,015,035) (541,691) (1,015,882) (387,430)

Contributions & Transfers

Interfund Transfers In / (Out) (23,645) - - - - - - -

Contrib from Unrestricted Funds (17,077,005) 602,878 3,228,595 390,658 915,709 387,070 1,015,882 371,208

Contrib from Restricted Funds - - - - - - - -

Total Contributions & Transfers (17,100,650) 602,878 3,228,595 390,658 915,709 387,070 1,015,882 371,208

Net Increase (Decrease) in Fd Balance (897,070) - (77,577) - (99,326) (154,621) - (16,222)

Estimated Beginning Balance 15,769,324 - 607,577 305,336 1,019,673 467,401 258,169 30,061

Estimated Ending Balance 14,872,254 - 530,000 305,336 920,347 312,780 258,169 13,839

ALAMEDA COUNTY OFFICE OF EDUCATION

PROPOSED BUDGET

FOR THE FISCAL YEAR 2018 - 2019

PREPARED BY INTERNAL BUSINESS SERVICES

SUMMARY (FUND 01)

Superintendent /

Board of

Education

Communications Pathways to

College & CareerRAAP

Student

Programs and

Services

Core LearningIntegrated

Learning

Learning &

Accountability

Services

Page 1

Description

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue

Other Financing Sources

Total Revenues

Expenditures

Certificated Salaries

Classified Salaries

Employee Benefits

Books & Supplies

Services, Other Operating Expenses

Capital Outlays

Other Outgoing Expenses

Subtotal before Indirect Cost

Indirect Cost

Total Expenditures

Excess/(Deficits) before contributions


Interfund Transfers In / (Out)

Contrib from Unrestricted Funds

Contrib from Restricted Funds

Total Contributions & Transfers

Net Increase (Decrease) in Fd Balance

Estimated Beginning Balance

Estimated Ending Balance

- - - - - - 19,076,157

- - - - - - 2,204,764

- - - - - 57,300 5,270,232

72,000 3,243,162 1,006,235 220,000 208,000 203,270 8,845,790

- - - - - - -

72,000 3,243,162 1,006,235 220,000 208,000 260,570 35,396,943

- - - 62,400 - 272,369 7,053,688

1,607,863 2,426,855 1,443,932 496,170 763,287 845,297 13,943,080

500,849 769,330 437,506 160,599 221,915 362,975 7,073,275

11,300 29,300 38,000 2,400 34,000 22,500 453,432

209,273 1,799,589 596,780 87,950 604,286 355,266 7,880,916

- - 281,300 - - - 281,300

- - - - - - 6,800

2,329,285 5,025,074 2,797,518 809,519 1,623,488 1,858,407 36,692,491

33,922 339,576 210,227 80,790 - 61,063 (80,480)

2,363,207 5,364,650 3,007,745 890,309 1,623,488 1,919,470 36,612,011

(2,291,207) (2,121,488) (2,001,510) (670,309) (1,415,488) (1,658,900) (1,215,068)

- - - - - - (23,645)

2,291,207 2,121,488 2,003,010 674,912 1,415,488 1,658,900 -

- - - - - - -

2,291,207 2,121,488 2,003,010 674,912 1,415,488 1,658,900 (23,645)

- - 1,500 4,603 - - (1,238,713)

2,549,051 - 30,149 190,081 85,082 - 21,311,904

2,549,051 - 31,649 194,684 85,082 - 20,073,191


PROPOSED BUDGET



SUMMARY (FUND 01)

TotalMaintenance &

Operations

Administrative

Services

Internal Business

Services

Human

Resources

Information

Technology

District Business

& Advisory Svcs

Page 2

Description

Resources 0000 0000,1400,7690 0000 0001

Optional Code 1000-1070 0000,1100,2101 1100 1110

Revenue

LCFF Sources 14,905,788 14,905,788

Federal Revenue -

Other State Revenue 933,478 933,478

Other Local Revenue 225,000 5,400 230,400

Other Financing Sources -

Total Revenues - 16,064,266 - 5,400 16,069,666

Expenditures

Superintendent Salary -

- Supt Base Salary 229,134 229,134

- Supt Health & Welfare Bene 9,606 9,606

- Supt Auto/Transportation Allowance 7,200 7,200

- Supt Cellular Stipend 1,200 1,200

Certificated Salaries 150,437 150,437

Classified Salaries 189,089 250,164 439,253

Employee Benefits 122,968 933,478 175,593 1,232,039

Books & Supplies 3,500 2,645 6,145

Services, Other Operating Expenses 59,110 407,700 4,050 470,860

Capital Outlays -

Other Outgoing Expenses -

Subtotal before Indirect Cost 374,667 933,478 1,233,679 4,050 2,545,874

Indirect Cost 37,392 (2,840,301) 123,121 - (2,679,788)

Total Expenditures 412,059 (1,906,823) 1,356,800 4,050 (133,914)

Excess/(Deficits) before contributions (412,059) 17,971,089 (1,356,800) 1,350 16,203,580


Interfund Transfers In / (Out) (23,645) (23,645)

Contrib from Unrestricted Funds 412,059 (18,845,864) 1,356,800 (17,077,005)

Contrib from Restricted Funds -

Total Contributions & Transfers 412,059 (18,869,509) 1,356,800 - (17,100,650)

Net Increase (Decrease) in Fd Balance - (898,420) - 1,350 (897,070)

Estimated Beginning Balance - 15,757,399 - 11,925 15,769,324

Estimated Ending Balance - 14,858,979 - 13,275 14,872,254

Board of Education TotalAC Supt AssnSuperintendent


PROPOSED BUDGET


County School

Service Fund

SUPERINTENDENT / BOARD OF EDUCATION


Page 3

Description

Resources 0000 0000

Optional Code 1200 1202

Revenue

LCFF Sources -

Federal Revenue -

Other State Revenue -

Other Local Revenue 30,000 30,000


Total Revenues - 30,000 30,000

Expenditures

Certificated Salaries -

Classified Salaries 398,575 398,575

Employee Benefits 124,774 124,774

Books & Supplies 2,000 3,025 5,025

Services, Other Operating Expenses 16,900 30,175 47,075

Capital Outlays -


Subtotal before Indirect Cost 542,249 33,200 575,449

Indirect Cost 54,116 3,313 57,429

Total Expenditures 596,365 36,513 632,878

Excess/(Deficits) before contributions (596,365) (6,513) (602,878)


Interfund Transfers In / (Out) -

Contrib from Unrestricted Funds 596,365 6,513 602,878


Total Contributions & Transfers 596,365 6,513 602,878

Net Increase (Decrease) in Fd Balance - - -

Estimated Beginning Balance - - -

Estimated Ending Balance - - -


PROPOSED BUDGET


TotalCommunications &

Public AffairsSpecial Projects

COMMUNICATIONS


Page 4

Description

Resources0613 0613 0614 0614 0614 0614 0614 0614

Optional Code 3620 3620 3630 3600,-40,-73 3600,3640 3630 3650-3651 3650-3651

Average Daily Attendance (ADA) 85.21 17.06 102.27 4.07 65.01 11.87 23.53 17.20 19.01 140.69 242.96

Revenue

LCFF Sources 1,508,253 301,969 1,810,222 67,878 1,083,907 197,966 392,288 286,755 316,931 2,345,725 4,155,947

Federal Revenue - - -

State Revenue - - -

Other Local Revenue - - -

Total Revenues 1,508,253 301,969 1,810,222 67,878 1,083,907 197,966 392,288 286,755 316,931 2,345,725 4,155,947

Expenditures

Certificated Salaries 1,118,962 306,492 1,425,454 168,659 676,637 206,506 248,428 208,148 194,336 1,702,714 3,128,168

Classified Salaries 183,295 59,972 243,267 13,598 237,638 130,843 139,661 146,357 32,577 700,674 943,941

Employee Benefits 325,766 96,279 422,045 44,335 222,456 98,626 100,722 97,531 58,570 622,240 1,044,285

Books & Supplies 7,500 2,800 10,300 1,000 6,600 2,500 6,050 3,630 2,512 22,292 32,592

Services, Other Operating Expenses 50,800 5,655 56,455 5,150 64,050 70,800 38,800 44,880 198,133 421,813 478,268

Capital Outlays - - -

Other Outgoing Expenses - - -

Subtotal 1,686,323 471,198 2,157,521 232,742 1,207,381 509,275 533,661 500,546 486,128 3,469,733 5,627,254

Pass Through - - -

Total Before Indirect Support Cost 1,686,323 471,198 2,157,521 232,742 1,207,381 509,275 533,661 500,546 486,128 3,469,733 5,627,254

Indirect Cost 168,295 47,026 215,321 23,228 119,813 50,826 53,259 49,954 37,887 334,967 550,288

Total Expenditures 1,854,618 518,224 2,372,842 255,970 1,327,194 560,101 586,920 550,500 524,015 3,804,700 6,177,542

Excess/(Deficits) before contributions (346,365) (216,255) (562,620) (188,092) (243,287) (362,135) (194,632) (263,745) (207,084) (1,458,975) (2,021,595)



Contrib from Unrestricted Funds 346,365 216,255 562,620 188,092 243,287 362,135 194,632 263,745 207,084 1,458,975 2,021,595

Contrib from Restricted Funds - - -

Total Contributions & Transfers 346,365 216,255 562,620 188,092 243,287 362,135 194,632 263,745 207,084 1,458,975 2,021,595

Net Increase (Decrease) in Fd Balance - - - - - - - - - - -

Estimated Beginning Balance - - - - - - - - - - -

Estimated Ending Balance - - - - - - - - - - -


PROPOSED BUDGET



Camp

SweeneyTotal JCS

Bridge

Academy

Hayward

Comm. Sch.FruitvaleThunder Road Burke Total JCCSTotal CS

STUDENT PROGRAMS AND SERVICES

Juvenile Court Schools Community Schools

ButlerQuest

Academy

Page 5

Description

Resources

Optional Code

Average Daily Attendance (ADA)

Revenue

LCFF Sources

Federal Revenue

State Revenue

Other Local Revenue

Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays


Subtotal

Pass Through

Total Before Indirect Support Cost

Indirect Cost

Total Expenditures










3310 3327 3385 6500 6510 6512 6515

3660 3660, 3673 3660, 3661 3600, 3660 3661 3660, 3673 3661

14,422 14,422

146,423 2,724 45,757 194,904

699,837 5,868 13,500 719,205

1,026,070 1,026,070

146,423 2,724 45,757 1,040,492 699,837 5,868 13,500 1,954,601

56,297 36,101 297,946 412,615 802,959

79,767 4,789 212,949 250,650 10,686 558,841

37,813 1,425 8,768 133,120 184,108 3,181 368,415

5,000 2,000 7,000

80,000 73,350 13,000 166,350

-

-

173,877 6,214 44,869 724,015 925,723 13,867 15,000 1,903,565

-

173,877 6,214 44,869 724,015 925,723 13,867 15,000 1,903,565

17,328 619 4,478 72,198 92,287 1,380 1,497 189,787

191,205 6,833 49,347 796,213 1,018,010 15,247 16,497 2,093,352

(44,782) (4,109) (3,590) 244,279 (318,173) (9,379) (2,997) (138,751)

44,782 4,109 3,590 83,693 136,174

(244,279) 233,700 7,582 2,997 -

44,782 4,109 3,590 (244,279) 317,393 7,582 2,997 136,174

- - - - (780) (1,797) - (2,577)

- - - - 780 1,797 - 2,577

- - - - - - - -

Total Special

Education

Infant

Discretionary

Fund

Special

Education

Apportionment

Mental Health

Early

Intervention

Part C Funds

Infant ProgramMental Health

SB3632

Special Education


IDEA Basic

PROPOSED BUDGET




Page 6

Description

Resources

Optional Code


Revenue

LCFF Sources

Federal Revenue

State Revenue

Other Local Revenue

Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays


Subtotal

Pass Through


Indirect Cost

Total Expenditures










0611 0602 1100 0612 3010 3025 4035

3605 36013600, 3602,

3605, 3610

3600, 3665,

3671, 36733610-3618

3610, 3611,

3613-36183600, 3613

-

25,000 25,000 559,615 564,650 13,384

35,472 35,472

-

25,000 - 35,472 - 60,472 559,615 564,650 13,384

171,402 171,402 156,569 56,668

508,599 508,599 91,826 255,062

196,244 196,244 68,655 88,642

7,000 20,054 27,500 54,554

15,788 15,418 69,910 101,116 198,442 113,496 12,169

-

-

22,788 - 35,472 973,655 1,031,915 515,492 513,868 12,169

-

22,788 - 35,472 973,655 1,031,915 515,492 513,868 12,169

2,212 - - 97,171 99,383 44,123 50,782 1,215

25,000 - 35,472 1,070,826 1,131,298 559,615 564,650 13,384

- - - (1,070,826) (1,070,826) - - -

1,070,826 1,070,826

-

- - - 1,070,826 1,070,826 - - -

- - - - - - - -

280,921 5,754 208,789 - 495,464 - - -

280,921 5,754 208,789 - 495,464 - - -

Title II -

Teacher

Quality

NCLB: Title I,

Part D

Delinquent

NCLB: Title I,

Part A Basic &

Neglected

Total

Unrestricted

Programs

Testing Lottery SPAS LCFFMAA

Unrestricted



PROPOSED BUDGET


Unrestricted Programs Restricted Categorical Programs


Page 7

Description

Resources

Optional Code


Revenue

LCFF Sources

Federal Revenue

State Revenue

Other Local Revenue

Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays


Subtotal

Pass Through


Indirect Cost

Total Expenditures










4124 5630 5640 6300 6382 6387 7338 7366 9603 9606

3600 3670 3660 3605 3600 3600 3601 3670, 3671 3671 3600

242.96

- 4,170,369

205,786 175,000 5,000 1,523,435 1,743,339

11,662 38,869 33,486 577,778 661,795 1,416,472

229,178 185,000 414,178 1,440,248

205,786 175,000 5,000 11,662 38,869 33,486 - 577,778 229,178 185,000 2,599,408 8,770,428

110,114 27,562 52,619 74,223 12,528 490,283 4,592,812

311,926 148,039 806,853 2,818,234

39,135 7,780 14,853 116,806 42,165 3,536 381,572 1,990,516

3,082 1,000 11,662 15,000 2,001 32,745 126,891

202,036 6,789 3,546 15,447 722 20,392 18,178 164,838 756,055 1,501,789

- -

- -

202,036 159,120 4,546 11,662 35,342 30,447 68,194 525,348 208,382 180,902 2,467,508 11,030,242

- -

202,036 159,120 4,546 11,662 35,342 30,447 68,194 525,348 208,382 180,902 2,467,508 11,030,242

3,750 15,880 454 - 3,527 3,039 6,806 52,430 20,796 4,098 206,900 1,046,358

205,786 175,000 5,000 11,662 38,869 33,486 75,000 577,778 229,178 185,000 2,674,408 12,076,600

- - - - - - (75,000) - - - (75,000) (3,306,172)

-

- 3,228,595

- -

- - - - - - - - - - - 3,228,595

- - - - - - (75,000) - - - (75,000) (77,577)

- - 32,987 651 - - 75,000 - - 898 109,536 607,577 -

- - 32,987 651 - - - - - 898 34,536 530,000

Total SPaS

Division

Total

Restricted

Categorical

Programs

CA Career

Pathways

Trust - CPT2

CTEIG

Homeless

Children

Education

Foster Youth

MentorOakland Unite

Lottery -

Instructional

Materials

Foster Youth

After School

Learning

Centers

Medi-Cal

Billing

College

Readiness



PROPOSED BUDGET


Restricted Categorical Programs


Page 8

Description

Resources 0000 0010 9401 0410 0510 9506 5851

Optional Code 3000 3000 3000 3400 3500 3500 3500

Revenue

LCFF Sources -

Federal Revenue -


Other Local Revenue -


Total Revenues - - - - - - - -

Expenditures




Books & Supplies 2,000 2,000

Services, Other Operating Expenses 42,760 42,760

Capital Outlays -


Subtotal before Indirect Cost 355,208 - - - - - - 355,208

Indirect Cost 35,450 - - - - - - 35,450

Total Expenditures 390,658 - - - - - - 390,658

Excess/(Deficits) before contributions (390,658) - - - - - - (390,658)



Contrib from Unrestricted Funds 390,658 390,658


Total Contributions & Transfers 390,658 - - - - - - 390,658

Net Increase (Decrease) in Fd Balance - - - - - - - -

Estimated Beginning Balance - 88,234 29,685 166,894 4,084 3,835 12,604 305,336

Estimated Ending Balance - 88,234 29,685 166,894 4,084 3,835 12,604 305,336

Total

Learning &

Accountability

Services

Workshop

Learning &

Accountability

Services

Nutrition Year 7DAIT 0410 Workshop 0510 Workshop LACOE-CDOL

LEARNING & ACCOUNTABILITY SERVICES



PROPOSED BUDGET


Page 9

Description

Resources 0000 0102 0110 9224 9507 0114 0115 9109

Optional Code 3100 3100 3100 3100 3100 3140,3141 3150,3151 3150

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue 250,000 30,000 30,525 16,855


Total Revenues - 250,000 30,000 - - 30,525 - 16,855

Expenditures

Certificated Salaries 541,521 203,302 67,763

Classified Salaries 73,290

Employee Benefits 158,102 47,893 15,947

Books & Supplies 6,940 2,105 500


Capital Outlays


Subtotal before Indirect Cost 832,614 251,195 93,710 - - 30,525 - 16,855

Indirect Cost 83,095 25,069 9,352 - - - - -

Total Expenditures 915,709 276,264 103,062 - - 30,525 - 16,855

Excess/(Deficits) before contributions (915,709) (26,264) (73,062) - - - - -



Contrib from Unrestricted Funds 915,709


Total Contributions & Transfers 915,709 - - - - - - -

Net Increase (Decrease) in Fd Balance - (26,264) (73,062) - - - - -

Estimated Beginning Balance - 46,009 644,095 10,000 100,189 75,294 6,902 1

Estimated Ending Balance - 19,745 571,033 10,000 100,189 75,294 6,902 1


PROPOSED BUDGET


CORE LEARNING

Core Learning

Workshop


MTSS - ISABSWareham CODE.orgStuart

Foundation

Core Learning

Administration

Core Learning -

Math &

Technology

Workshop

Core Learning -

Literacy

Workshop

Page 10

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures










9110 0511 6680 6685 6690 6690

3170 3180 3180 3180 3181 3182

-

-

89,112 89,113 447,898 591,444 1,217,567

100,000 74,896 502,276

-

100,000 74,896 89,112 89,113 447,898 591,444 1,719,843

812,586

40,301 17,476 176,099 216,000 523,166

12,223 5,534 51,717 63,534 354,950

426 2,000 5,000 5,000 37,476 71,500 130,947

90,500 66,100 23,502 56,860 141,968 186,746 673,212

-

-

90,926 68,100 81,026 84,870 407,260 537,780 2,494,861

9,074 6,796 8,086 4,243 40,638 53,664 240,017

100,000 74,896 89,112 89,113 447,898 591,444 2,734,878

- - - - - - (1,015,035)

-

915,709

-

- - - - - - 915,709

- - - - - - (99,326)

- 137,183 - - - - 1,019,673

- 137,183 - - - - 920,347

TUPE COE

Prop56Total

Packard Early

Learning

Wellness

Workshop

TUPE COE

Administration

TUPE Cohort L

Grades 6-12

TUPE Cohort M

Grades 6-12

CORE LEARNING



PROPOSED BUDGET


Page 11

Description

Resources 0000 0210 0212 0213 5822 5822 9203

Optional Code 3200 3200 3200 3200 3230 3230 3230

Revenue

LCFF Sources

Federal Revenue 57,025

Other State Revenue



Total Revenues - - 206,800 32,152 - 57,025 19,000

Expenditures


Classified Salaries 92,419 96,318 8,965 8,062

Employee Benefits 68,657 34,049 1,035 8,557

Books & Supplies 1,495 6,450 1,000

Services, Other Operating Expenses 24,725 5,429 171,851 22,784 11,842 16,276

Capital Outlays

Other Outgoing Expenses 6,800

Subtotal before Indirect Cost 351,946 135,796 188,651 29,234 - 51,850 17,276

Indirect Cost 35,124 13,552 18,149 2,918 - 5,175 1,724

Total Expenditures 387,070 149,348 206,800 32,152 - 57,025 19,000

Excess/(Deficits) before contributions (387,070) (149,348) - - - - -





Total Contributions & Transfers 387,070 - - - - - -

Net Increase (Decrease) in Fd Balance - (149,348) - - - - -

Estimated Beginning Balance - 149,348 249,339 - 4,800 - -

Estimated Ending Balance - - 249,339 - 4,800 - -

School

Transformation

Through Arts -

Year 7

School

Transformation

Through Arts -

Year 8

Integrated

Learning

Administration

Integrated

Learning

Workshop

Transformative

Leadership

Workshop

Mock Trial CCSESA 2

INTEGRATED LEARNING


PROPOSED BUDGET



Page 12

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures










9218 9219 9224 9224 9226 9226 0214 4123

3230 3230 3230 3230 3230 3230 3250 3250

352,800

300,000 75,000 21,694 167,000 5,099 150,000 64,751

300,000 75,000 21,694 167,000 5,099 150,000 64,751 352,800

98,380

185,305 31,780 14,969 69,091 3,528 3,528 3,588 114,628

65,095 6,773 4,756 21,470 1,108 1,108 1,062 62,258

3,000 2,700 2,771

19,377 29,641 61,285 131,753 56,320 42,749

272,777 68,194 19,725 151,846 4,636 136,389 63,670 320,786

27,223 6,806 1,969 15,154 463 13,611 6,354 32,014

300,000 75,000 21,694 167,000 5,099 150,000 70,024 352,800

- - - - - - (5,273) -

- - - - - - - -

- - - - - - (5,273) -

8,760 - - - - - 52,280 -

8,760 - - - - - 47,007 -

NCLB: Title IV,

21st Community

Learning Ctrs -

Year 0

Stuart Youth

Alliance Year 8

Transformative

Leadership

Hewlett

Transformative

Leadership

Panta Rhea II

Stuart

Foundation Year

9

Stuart

Foundation Year

8

ASES WorkshopStuart Youth

Alliance Year 9


INTEGRATED LEARNING



PROPOSED BUDGET

Page 13

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures










6010 9206 9222 4123 6010

3250 3250 3250 3251 3251

-

51,600 461,425

235,200 51,600 286,800

300,000 1,341,496

-

235,200 - 300,000 51,600 51,600 2,089,721

65,586 13,646 21,606 21,606 408,863

76,420 7,122 7,122 722,845

41,504 3,891 8,284 8,284 337,891

1,847 8,200 360 360 28,183

28,500 247,040 9,546 9,546 888,664

-

6,800

213,857 - 272,777 46,918 46,918 2,393,246

21,343 - 27,223 4,682 4,682 238,166

235,200 - 300,000 51,600 51,600 2,631,412

- - - - - (541,691)

-

387,070

-

- - - - - 387,070

- - - - - (154,621)

- 2,874 - - - 467,401

- 2,874 - - - 312,780

TotalAfter School

Learning

NCLB 21st Cen

ASES

Power of

Discovery: STEM

Year 0

After School

LearningREACH

INTEGRATED LEARNING


PROPOSED BUDGET



Page 14

Description

Resources 0000 0710 7085

Optional Code 3700 3700 3700

Revenue

LCFF Sources -

Federal Revenue -


Other Local Revenue -


Total Revenues - - 586,876 586,876

Expenditures




Books & Supplies 3,603 3,000 6,603


Capital Outlays -


Subtotal before Indirect Cost 923,697 - 559,483 1,483,180

Indirect Cost 92,185 - 27,393 119,578

Total Expenditures 1,015,882 - 586,876 1,602,758

Excess/(Deficits) before contributions (1,015,882) - - (1,015,882)



Contrib from Unrestricted Funds 1,015,882 1,015,882


Total Contributions & Transfers 1,015,882 - - 1,015,882

Net Increase (Decrease) in Fd Balance - - - -

Estimated Beginning Balance - 258,169 - 258,169

Estimated Ending Balance - 258,169 - 258,169

Research, Assessment &

Accountability

Partnerships

Total


PROPOSED BUDGET



RESEARCH, ASSESSMENT & ACCOUNTABILITY PARTNERSHIPS

Learning Communities for

School Success ProgramAssessment Workshop

Page 15

Description

Resources 0000 0310 6382 9308 9309

Optional Code 3300 3300 3300 3300 3300

Revenue

LCFF Sources

Federal Revenue

Other State Revenue 771,739



Total Revenues - 5,000 771,739 - 30,642

Expenditures

Certificated Salaries 164,650



Books & Supplies 2,000 1,390


Capital Outlays


Subtotal before Indirect Cost 337,523 4,546 701,709 14,750 27,905

Indirect Cost 33,685 454 70,030 1,472 2,737

Total Expenditures 371,208 5,000 771,739 16,222 30,642

Excess/(Deficits) before contributions (371,208) - - (16,222) -





Total Contributions & Transfers 371,208 - - - -

Net Increase (Decrease) in Fd Balance - - - (16,222) -

Estimated Beginning Balance 12,540 - 16,222 -

Estimated Ending Balance - 12,540 - - -

Pathways AdminKFH-Scal Schools Hub

for Health II

ACOPH - Nutrition Ed

Prgm Yr 8

CA Career Pathways

Trust - CPT2Pathways Workshop

PATHWAYS TO COLLEGE AND CAREER



PROPOSED BUDGET


Page 16

Description

Resources

Optional Code

Revenue

LCFF Sources

Federal Revenue

Other State Revenue

Other Local Revenue


Total Revenues

Expenditures


Classified Salaries

Employee Benefits

Books & Supplies


Capital Outlays



Indirect Cost

Total Expenditures










9309 9313 9321 9321

3300 3300 3300 3300

-

-

771,739

149,308 38,753 125,000 348,703

-

149,308 - 38,753 125,000 1,120,442

28,504 85,512 278,666

68,025 715,415

15,694 6,787 20,365 281,873

6,748 10,138

45,292 7,780 85,048

-

-

135,759 - 35,291 113,657 1,371,140

13,549 - 3,462 11,343 136,732

149,308 - 38,753 125,000 1,507,872

- - - - (387,430)

-

371,208

-

- - - - 371,208

- - - - (16,222)

- 1,299 - - 30,061

- 1,299 - - 13,839

TotalHOTM - Curric Dev Year

8

HOTM - Curric Dev Year

9

Hayward Promise

Neighborhood

ACOPH - Nutrition Ed

Prgm Yr 9

PATHWAYS TO COLLEGE AND CAREER



PROPOSED BUDGET


Page 17

Description

Resources 0000 0000 9015

Optional Code 2100 2121 2101

Revenue

LCFF Sources -

Federal Revenue -




Total Revenues - 72,000 - 72,000

Expenditures


Classified Salaries 1,357,600 250,263 1,607,863


Books & Supplies 11,000 300 11,300


Capital Outlays -


Subtotal before Indirect Cost 1,989,383 339,902 - 2,329,285

Indirect Cost - 33,922 - 33,922

Total Expenditures 1,989,383 373,824 - 2,363,207

Excess/(Deficits) before contributions (1,989,383) (301,824) - (2,291,207)



Contrib from Unrestricted Funds 1,989,383 301,824 2,291,207


Total Contributions & Transfers 1,989,383 301,824 - 2,291,207

Net Increase (Decrease) in Fd Balance - - - -

Estimated Beginning Balance - - 2,549,051 2,549,051

Estimated Ending Balance - - 2,549,051 2,549,051

TotalRedevelopment

Project


PROPOSED BUDGET



Fiscal Services

Countywide

Retirement & Payroll

Contracts

INTERNAL BUSINESS SERVICES

Page 18

Description

Resources 0000 0000 0000 0000

Optional Code 2200 2210 2220 2221

Revenue

LCFF Sources -

Federal Revenue -


Other Local Revenue 50,000 3,193,162 3,243,162


Total Revenues 50,000 - - 3,193,162 3,243,162

Expenditures


Classified Salaries 262,230 706,215 699,649 758,761 2,426,855

Employee Benefits 90,543 235,813 214,909 228,065 769,330

Books & Supplies 1,500 8,000 3,800 16,000 29,300

Services, Other Operating Expenses 75,250 107,100 11,500 1,605,739 1,799,589

Capital Outlays -


Subtotal before Indirect Cost 429,523 1,057,128 929,858 2,608,565 5,025,074

Indirect Cost 37,876 105,501 92,800 103,399 339,576

Total Expenditures 467,399 1,162,629 1,022,658 2,711,964 5,364,650

Excess/(Deficits) before contributions (417,399) (1,162,629) (1,022,658) 481,198 (2,121,488)



Contrib from Unrestricted Funds 417,399 1,162,629 1,022,658 (481,198) 2,121,488


Total Contributions & Transfers 417,399 1,162,629 1,022,658 (481,198) 2,121,488

Net Increase (Decrease) in Fd Balance - - - - -

Estimated Beginning Balance - - - - -

Estimated Ending Balance - - - - -

DISTRICT BUSINESS & ADVISORY SERVICES


PROPOSED BUDGET


TotalDistrict Business

Services

District Business &

Advisory Services

Financial Systems

Support


District Advisory

Services

Page 19

Description

Resources 0000 0000 0904 0000

Optional Code 2310 2311 2311 2320

Revenue

LCFF Sources -

Federal Revenue -


Other Local Revenue 994,735 11,500 1,006,235


Total Revenues - 994,735 11,500 - 1,006,235

Expenditures


Classified Salaries 885,394 27,943 530,595 1,443,932


Books & Supplies 18,000 2,000 10,000 8,000 38,000


Capital Outlays 80,000 201,300 281,300


Subtotal before Indirect Cost 1,432,136 601,029 10,000 754,353 2,797,518

Indirect Cost 134,943 - - 75,284 210,227

Total Expenditures 1,567,079 601,029 10,000 829,637 3,007,745

Excess/(Deficits) before contributions (1,567,079) 393,706 1,500 (829,637) (2,001,510)



Contrib from Unrestricted Funds 1,567,079 (393,706) 829,637 2,003,010


Total Contributions & Transfers 1,567,079 (393,706) - 829,637 2,003,010

Net Increase (Decrease) in Fd Balance - - 1,500 - 1,500

Estimated Beginning Balance - - 30,149 - 30,149

Estimated Ending Balance - - 31,649 - 31,649


Client Services


PROPOSED BUDGET


Network Admin & Oper

SvcsACOENet Total

INFORMATION TECHNOLOGY SERVICES

ACOENet VARsales

Page 20

Description

Resources 0000 7400 0000 0910

Optional Code 2500 2500 2510 2510

Revenue

LCFF Sources -

Federal Revenue -




Total Revenues - - 200,000 20,000 220,000

Expenditures


Classified Salaries 215,578 280,592 496,170


Books & Supplies 1,200 1,200 2,400


Capital Outlays -


Subtotal before Indirect Cost 380,232 - 415,287 14,000 809,519

Indirect Cost 37,947 - 41,446 1,397 80,790

Total Expenditures 418,179 - 456,733 15,397 890,309

Excess/(Deficits) before contributions (418,179) - (256,733) 4,603 (670,309)



Contrib from Unrestricted Funds 418,179 256,733 674,912


Total Contributions & Transfers 418,179 - 256,733 - 674,912

Net Increase (Decrease) in Fd Balance - - - 4,603 4,603

Estimated Beginning Balance - 187,170 - 2,911 190,081

Estimated Ending Balance - 187,170 - 7,514 194,684

PROPOSED BUDGET


Administrative

ServicesTotal

Charter Schools

Office

Quality Educational

Investment Act


ADMINISTRATIVE SERVICES


Charter Schools

Office Workshop

Page 21

Description

Resources 0000 0000 0000 0000 6230

Optional Code 2600 2601 2602 2603 2610

Revenue

LCFF/Revenue Limit Sources -

Federal Revenue -


Other Local Revenue 1,000 72,000 135,000 208,000


Total Revenues - 1,000 72,000 135,000 - 208,000

Expenditures


Classified Salaries 445,500 2,000 65,112 250,675 763,287

Employee Benefits 122,748 412 19,208 79,547 221,915

Books & Supplies 30,000 2,500 1,500 34,000

Services, Other Operating Expenses 560,450 (9,394) 1,250 51,980 604,286

Capital Outlays -


Subtotal before Indirect Cost 1,158,698 (6,982) 88,070 383,702 - 1,623,488

Indirect Cost - - - - - -

Total Expenditures 1,158,698 (6,982) 88,070 383,702 - 1,623,488

Excess/(Deficits) before contributions (1,158,698) 7,982 (16,070) (248,702) - (1,415,488)



Contrib from Unrestricted Funds 1,158,698 (7,982) 16,070 248,702 1,415,488


Total Contributions & Transfers 1,158,698 (7,982) 16,070 248,702 - 1,415,488

Net Increase (Decrease) in Fd Balance - - - - - -

Estimated Beginning Balance - - - - 85,082 85,082

Estimated Ending Balance - - - - 85,082 85,082

FACILITIES / MAINTENANCE & OPERATIONS


PROPOSED BUDGET



TotalFacilities RentalMaintenance &

Operations - Winton

Warehouse

Distribution

Prop 39 - California

Clean Energy Jobs

Act

Maintenance &

Operations - Admin

Page 22

Description

Resources 0000 0000 0000 0000 0000

Optional Code 4000 4010 4040 4100 4110

Revenue

LCFF Sources -

Federal Revenue -


Other Local Revenue 3,000 120 200,150 203,270


Total Revenues 60,300 120 200,150 - - 260,570

Expenditures



Employee Benefits 115,381 71,033 34,642 141,919 362,975

Books & Supplies 10,000 1,500 1,000 8,000 2,000 22,500

Services, Other Operating Expenses 113,000 4,400 165,500 67,366 5,000 355,266

Capital Outlays -


Subtotal before Indirect Cost 638,837 288,777 323,074 600,719 7,000 1,858,407

Indirect Cost - 28,820 32,243 - - 61,063

Total Expenditures 638,837 317,597 355,317 600,719 7,000 1,919,470

Excess/(Deficits) before contributions (578,537) (317,477) (155,167) (600,719) (7,000) (1,658,900)



Contrib from Unrestricted Funds 578,537 317,477 155,167 600,719 7,000 1,658,900


Total Contributions & Transfers 578,537 317,477 155,167 600,719 7,000 1,658,900

Net Increase (Decrease) in Fd Balance - - - - - -

Estimated Beginning Balance - - - - - -

Estimated Ending Balance - - - - - -


PROPOSED BUDGET


HR Services TotalCredentials


Leadership Dev

Program

Personnel

Commission

Training

Personnel

Commission

HUMAN RESOURCES

Page 23

Description

Resources0000 1400

Optional Code 3690 3690

Average Daily Attendance (ADA) 45.00 45.00

Revenue

LCFF Sources 566,769 5,000 571,769

Federal Revenue -

State Revenue -


Total Revenues 569,119 5,000 574,119

Expenditures




Books & Supplies 5,000 5,000 10,000


Capital Outlays -


Subtotal 538,974 5,000 543,974

Pass Through -

Total Before Indirect Support Cost 538,974 5,000 543,974

Indirect Cost 53,790 - 53,790

Total Expenditures 592,764 5,000 597,764

Excess/(Deficits) before contributions (23,645) - (23,645)


Interfund Transfers In / (Out) 23,645 23,645

Contrib from Unrestricted Funds -


Total Contributions & Transfers 23,645 - 23,645

Net Increase (Decrease) in Fd Balance - - -

Estimated Beginning Balance - - -

Estimated Ending Balance - - -


PROPOSED BUDGET

ACOE Opportunity

Academy

Education Protection

Account

Total ACOE

Opportunity

Academy

ACOE OPPORTUNITY ACADEMY (FUND 09)



Page 24

Alameda County Office of EducationAlameda County

July 1 BudgetFINANCIAL REPORTS

2018-19 BudgetCounty Office of Education Certification

01 10017 0000000Form CB

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: cb-c (Rev 04/04/2018) Page 1 of 4 Printed: 5/10/2018 10:07 AM

ANNUAL BUDGET REPORT:

July 1, 2018 Budget Adoption

This budget was developed using the state-adopted Criteria and Standards. It includes the expendituresnecessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAPthat will be effective for the budget year. The budget was filed and adopted subsequent to a public hearingby the County Board of Education pursuant to Education Code sections 1620, 1622, 33129, 52066, 52067,and 52068.

Public Hearing: Adoption Date: June 12, 2018

Place: Alameda County Office of Education Signed:

Date: May 22, 2018 Clerk/Secretary of the County Board

Time: 6:30 PM (Original signature required)

Contact person for additional information on the budget reports:

Name: DeCarlos Kaigler

Title: Director III, Fiscal Service

Telephone: 510-670-4172

E-mail: [email protected]

To update our mailing database, please complete the following:

Superintendent's Name: L. Karen Monroe

Chief Business Official's Name: Jeff Potter

CBO's Title: Chief Business Official

CBO's Telephone: 510-670-4277

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and StandardsReview (Form 01CS). Criteria and standards that are "Not Met" and supplemental information andadditional fiscal indicators that are "Yes" may indicate areas of potential concern for fiscal solvencypurposes and should be carefully reviewed.

CRITERIA AND STANDARDS MetNotMet

1a Average DailyAttendance (ADA) -County OperationsGrant

Projected County Operations Grant ADA has not been overestimated bymore than the standard for the first prior fiscal year, or two or more ofthe previous three fiscal years. X

1b ADA - CountyPrograms

Projected ADA for county programs has not exceeded the standard forthe budget and two subsequent fiscal years. X




01 10017 0000000Form CB


CRITERIA AND STANDARDS (continued) MetNotMet

2 Local ControlFunding Formula(LCFF) Revenue

Projected change in LCFF revenue is within the standard for thebudget and two subsequent fiscal years. X

3 Salaries andBenefits

Projected total salaries and benefits are within the standard for thebudget and two subsequent fiscal years. X

4a Other Revenues Projected operating revenues (e.g., federal, other state, and otherlocal) are within the standard for the budget and two subsequentfiscal years.

X

4b Other Expenditures Projected expenditures (e.g., books and supplies, and services andother operating) are within the standard for the budget and twosubsequent fiscal years.

X

5 Ongoing and MajorMaintenanceAccount

If applicable, required contribution to the ongoing and majormaintenance account (i.e., restricted maintenance account) isincluded in the budget.

n/a

6 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardfor two or more of the last three fiscal years. X

7 Fund Balance Unrestricted county school service fund beginning balance has notbeen overestimated by more than the standard for two or more of thelast three fiscal years.

X

8 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-timeRevenues to FundOngoing Exps.

Are there ongoing county school service fund expenditures in excessof one percent of the total county school service fund expendituresthat are funded with one-time resources?

X

S3 Using OngoingRevenues to FundOne-time Exps.

Are there large non-recurring county school service fundexpenditures that are funded with ongoing county school service fundrevenues?

X

S4 ContingentRevenues

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 county school service fund to cover operatingdeficits, changed by more than the standard for the budget or twosubsequent fiscal years?

X




01 10017 0000000Form CB


SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term

CommitmentsDoes the county office have long-term (multiyear) commitments ordebt agreements? X

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

X

S7a PostemploymentBenefits Other than

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

Pensions • If yes, are they lifetime benefits? n/a• If yes, do benefits continue beyond age 65? n/a• If yes, are benefits funded by pay-as-you-go? n/a

S7b Other Self-insuranceBenefits

Does the county office 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) n/a

S9 Local Control andAccountability Plan(LCAP)

• Did or will the county office of education's governing board adoptan LCAP or approve an update to the LCAP effective for thebudget year?

X

• Approval date for adoption of the LCAP or approval of an updateto the LCAP: Jun 12, 2018Jun 12, 2018

S10 LCAP Expenditures Does the county office of education's budget include theexpenditures necessary to implement the LCAP or annual updateto the LCAP as described in the Local Control and AccountabilityPlan and Annual Update Template, Section 3: Actions, Services,and Expenditures?

X

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

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

X

A2 IndependentPosition Control

Is personnel position control independent from the payroll system?X

A3 Declining ADA Is County Operations Grant ADA decreasing in both the prior fiscalyear and budget year? X

A4 New CharterSchools ImpactingCounty Office ADA

Are any new charter schools operating in county boundaries that areimpacting the county office's ADA, either in the prior fiscal year orbudget year?

X

A5 Salary IncreasesExceed COLA

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

X

A6 Uncapped HealthBenefits

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




01 10017 0000000Form CB


ADDITIONAL FISCAL INDICATORS (continued) No YesA7 Fiscal Distress

ReportsDoes the county office have any reports that indicate fiscal distress?If yes, provide copies to the CDE. X

A8 Change of CBO orSuperintendent

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


July 1 Budget2018-19 Budget

Workers' Compensation Certification01 10017 0000000

Form CC

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: cc (Rev 02/14/2017) Page 1 of 1 Printed: 5/10/2018 10:07 AM

ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS

Pursuant to EC Section 42141, if a county office of education is self-insured for workers' compensation claims, the

county superintendent of schools annually shall provide information to the governing board of the county board of

education regarding the estimated accrued but unfunded cost of those claims. The county board of education annually

shall certify to the Superintendent of Public Instruction the amount of money, if any, that has been reserved in the budget

of the county office of education for the cost of those claims.

To the Superintendent of Public Instruction:

( ) Our county office of education 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

( ) This county office of education is self-insured for workers' compensation claims

through a JPA, and offers the following information:

( X ) This county office of education is not self-insured for workers' compensation claims.

Signed Date of Meeting: May 22, 2018

Clerk/Secretary of the Governing Board

(Original signature required)

For additional information on this certification, please contact:

Name: DeCarlos A. Kaigler

Title: Director III, Fiscal Services

Telephone: 510-670-4172

E-mail: [email protected]


July 1 BudgetCounty School Service FundUnrestricted and Restricted

Expenditures by Object

01 10017 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-a (Rev 04/13/2018) Page 1 Printed: 5/10/2018 10:01 AM

2017-18 Estimated Actuals 2018-19 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 19,179,792.00 14,422.00 19,194,214.00 19,061,735.00 14,422.00 19,076,157.00 -0.6%

2) Federal Revenue 8100-8299 92,634.00 4,923,313.00 5,015,947.00 25,000.00 2,179,764.00 2,204,764.00 -56.0%

3) Other State Revenue 8300-8599 465,318.00 13,268,157.00 13,733,475.00 92,772.00 5,177,460.00 5,270,232.00 -61.6%

4) Other Local Revenue 8600-8799 5,925,013.00 3,308,126.00 9,233,139.00 5,907,191.00 2,938,599.00 8,845,790.00 -4.2%

5) TOTAL, REVENUES 25,662,757.00 21,514,018.00 47,176,775.00 25,086,698.00 10,310,245.00 35,396,943.00 -25.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 5,438,308.00 2,471,083.00 7,909,391.00 5,299,085.00 1,754,603.00 7,053,688.00 -10.8%

2) Classified Salaries 2000-2999 10,374,384.00 3,499,486.00 13,873,870.00 10,970,307.00 2,972,773.00 13,943,080.00 0.5%

3) Employee Benefits 3000-3999 4,263,156.00 2,512,473.00 6,775,629.00 4,773,902.00 2,299,373.00 7,073,275.00 4.4%

4) Books and Supplies 4000-4999 628,261.00 830,741.00 1,459,002.00 266,499.00 186,933.00 453,432.00 -68.9%

5) Services and Other Operating Expenditures 5000-5999 6,027,281.00 11,490,354.00 17,517,635.00 5,358,827.00 2,522,089.00 7,880,916.00 -55.0%

6) Capital Outlay 6000-6999 468,623.00 10,000.00 478,623.00 281,300.00 0.00 281,300.00 -41.2%

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

Costs) 7400-7499 12,800.00 224,154.00 236,954.00 6,800.00 0.00 6,800.00 -97.1%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,272,808.00) 1,221,263.00 (51,545.00) (884,927.00) 804,447.00 (80,480.00) 56.1%

9) TOTAL, EXPENDITURES 25,940,005.00 22,259,554.00 48,199,559.00 26,071,793.00 10,540,218.00 36,612,011.00 -24.0%

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (277,248.00) (745,536.00) (1,022,784.00) (985,095.00) (229,973.00) (1,215,068.00) 18.8%

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 51,473.00 0.00 51,473.00 23,645.00 0.00 23,645.00 -54.1%

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 (10,625.00) 10,625.00 0.00 (136,174.00) 136,174.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (62,098.00) 10,625.00 (51,473.00) (159,819.00) 136,174.00 (23,645.00) -54.1%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (339,346.00) (734,911.00) (1,074,257.00) (1,144,914.00) (93,799.00) (1,238,713.00) 15.3%

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 18,527,565.00 3,858,596.00 22,386,161.00 18,188,219.00 3,123,685.00 21,311,904.00 -4.8%

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) 18,527,565.00 3,858,596.00 22,386,161.00 18,188,219.00 3,123,685.00 21,311,904.00 -4.8%

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

e) Adjusted Beginning Balance (F1c + F1d) 18,527,565.00 3,858,596.00 22,386,161.00 18,188,219.00 3,123,685.00 21,311,904.00 -4.8%

2) Ending Balance, June 30 (E + F1e) 18,188,219.00 3,123,685.00 21,311,904.00 17,043,305.00 3,029,886.00 20,073,191.00 -5.8%

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 35,000.00 0.00 35,000.00 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 Items 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

b) Restricted 9740 0.00 3,123,685.00 3,123,685.00 0.00 3,029,886.00 3,029,886.00 -3.0%

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 16,628,219.00 0.00 16,628,219.00 15,793,305.00 0.00 15,793,305.00 -5.0%

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 1,525,000.00 0.00 1,525,000.00 1,250,000.00 0.00 1,250,000.00 -18.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash

a) in County Treasury 9110 0.00 0.00 0.00

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

b) in Banks 9120 0.00 0.00 0.00

c) in Revolving Cash Account 9130 0.00 0.00 0.00

d) with Fiscal Agent/Trustee 9135 0.00 0.00 0.00

e) Collections Awaiting Deposit 9140 0.00 0.00 0.00

2) Investments 9150 0.00 0.00 0.00

3) Accounts Receivable 9200 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

5) Due from Other Funds 9310 0.00 0.00 0.00

6) Stores 9320 0.00 0.00 0.00

7) Prepaid Expenditures 9330 0.00 0.00 0.00

8) Other Current Assets 9340 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

H. DEFERRED OUTFLOWS OF RESOURCES

1) Deferred Outflows of Resources 9490 0.00 0.00 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

3) Due to Other Funds 9610 0.00 0.00 0.00

4) Current Loans 9640 0.00 0.00 0.00

5) Unearned Revenue 9650 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

J. DEFERRED INFLOWS OF RESOURCES

1) Deferred Inflows of Resources 9690 0.00 0.00 0.00

2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00

K. FUND EQUITY

Ending Fund Balance, June 30

(G9 + H2) - (I6 + J2) 0.00 0.00 0.00




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 3,207,370.00 0.00 3,207,370.00 3,089,313.00 0.00 3,089,313.00 -3.7%

Education Protection Account State Aid - Current Year 8012 56,962.00 0.00 56,962.00 56,962.00 0.00 56,962.00 0.0%

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 119,232.00 0.00 119,232.00 119,232.00 0.00 119,232.00 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 1,144.00 0.00 1,144.00 1,144.00 0.00 1,144.00 0.0%

County & District Taxes

Secured Roll Taxes 8041 15,510,317.00 0.00 15,510,317.00 15,510,317.00 0.00 15,510,317.00 0.0%

Unsecured Roll Taxes 8042 1,126,994.00 0.00 1,126,994.00 1,126,994.00 0.00 1,126,994.00 0.0%

Prior Years' Taxes 8043 (160,368.00) 0.00 (160,368.00) (160,368.00) 0.00 (160,368.00) 0.0%

Supplemental Taxes 8044 498,975.00 0.00 498,975.00 498,975.00 0.00 498,975.00 0.0%

Education Revenue Augmentation

Fund (ERAF) 8045 10,338,054.00 0.00 10,338,054.00 10,338,054.00 0.00 10,338,054.00 0.0%

Community Redevelopment Funds

(SB 617/699/1992) 8047 908,426.00 0.00 908,426.00 908,426.00 0.00 908,426.00 0.0%

Penalties and Interest from

Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Miscellaneous Funds (EC 41604)

Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 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 31,607,106.00 0.00 31,607,106.00 31,489,049.00 0.00 31,489,049.00 -0.4%

LCFF Transfers

Unrestricted LCFF Transfers -

Current Year 0000 8091 0.00 0.00 0.00 0.00 0.0%

All Other LCFF Transfers -

Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Property Taxes Transfers 8097 (12,427,314.00) 14,422.00 (12,412,892.00) (12,427,314.00) 14,422.00 (12,412,892.00) 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 19,179,792.00 14,422.00 19,194,214.00 19,061,735.00 14,422.00 19,076,157.00 -0.6%

FEDERAL REVENUE

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

Special Education Entitlement 8181 0.00 165,549.00 165,549.00 0.00 146,423.00 146,423.00 -11.6%

Special Education Discretionary Grants 8182 0.00 49,048.00 49,048.00 0.00 48,481.00 48,481.00 -1.2%

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

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

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

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

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Pass-Through Revenues from

Federal Sources 8287 0.00 224,154.00 224,154.00 0.00 0.00 0.00 -100.0%

Title I, Part A, Basic 3010 8290 559,615.00 559,615.00 559,615.00 559,615.00 0.0%

Title I, Part D, Local Delinquent

Programs 3025 8290 661,785.00 661,785.00 564,650.00 564,650.00 -14.7%

Title II, Part A, Educator Quality 4035 8290 0.00 0.00 13,384.00 13,384.00 New

Title III, Part A, Immigrant Education

Program 4201 8290 0.00 0.00 0.00 0.00 0.0%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Title III, Part A, English Learner

Program 4203 8290 0.00 0.00 0.00 0.00 0.0%

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

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3185, 4050, 4123,4124, 4126,4127,4204, 5510, 5630 8290 1,617,712.00 1,617,712.00 785,186.00 785,186.00 -51.5%

Career and Technical

Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 92,634.00 1,645,450.00 1,738,084.00 25,000.00 62,025.00 87,025.00 -95.0%

TOTAL, FEDERAL REVENUE 92,634.00 4,923,313.00 5,015,947.00 25,000.00 2,179,764.00 2,204,764.00 -56.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan

Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 0.00 700,145.00 700,145.00 0.00 699,837.00 699,837.00 0.0%

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

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

Mandated Costs Reimbursements 8550 355,250.00 0.00 355,250.00 0.00 0.00 0.00 -100.0%

Lottery - Unrestricted and Instructional Materials 8560 41,468.00 12,959.00 54,427.00 35,472.00 11,662.00 47,134.00 -13.4%


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%


State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

After School Education and Safety (ASES) 6010 8590 286,800.00 286,800.00 286,800.00 286,800.00 0.0%

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

Drug/Alcohol/Tobacco Funds6650, 6680, 6685,

6690, 6695 8590 1,267,097.00 1,267,097.00 1,217,567.00 1,217,567.00 -3.9%

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

Career Technical Education Incentive

Grant Program 6387 8590 33,486.00 33,486.00 33,486.00 33,486.00 0.0%

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

Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0%

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

Common Core State Standards

Implementation 7405 8590 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 68,600.00 10,967,670.00 11,036,270.00 57,300.00 2,928,108.00 2,985,408.00 -72.9%

TOTAL, OTHER STATE REVENUE 465,318.00 13,268,157.00 13,733,475.00 92,772.00 5,177,460.00 5,270,232.00 -61.6%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 201,760.00 201,760.00 0.00 0.00 0.00 -100.0%


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 3,950.00 0.00 3,950.00 0.00 0.00 0.00 -100.0%

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 4,500.00 0.00 4,500.00 11,500.00 0.00 11,500.00 155.6%

Leases and Rentals 8650 140,000.00 0.00 140,000.00 136,000.00 0.00 136,000.00 -2.9%

Interest 8660 116,420.00 0.00 116,420.00 225,000.00 0.00 225,000.00 93.3%

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 3,866,348.00 425,000.00 4,291,348.00 4,337,297.00 914,074.00 5,251,371.00 22.4%

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

All Other Fees and Contracts 8689 769,827.00 600,507.00 1,370,334.00 373,325.00 428,128.00 801,453.00 -41.5%

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 1,023,968.00 1,944,201.00 2,968,169.00 824,069.00 1,484,401.00 2,308,470.00 -22.2%

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 136,658.00 136,658.00 111,996.00 111,996.00 -18.0%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers

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

From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments

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

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

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

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

TOTAL, OTHER LOCAL REVENUE 5,925,013.00 3,308,126.00 9,233,139.00 5,907,191.00 2,938,599.00 8,845,790.00 -4.2%

TOTAL, REVENUES 25,662,757.00 21,514,018.00 47,176,775.00 25,086,698.00 10,310,245.00 35,396,943.00 -25.0%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 2,999,012.00 748,943.00 3,747,955.00 2,622,773.00 701,128.00 3,323,901.00 -11.3%

Certificated Pupil Support Salaries 1200 79,454.00 60,192.00 139,646.00 79,454.00 40,931.00 120,385.00 -13.8%

Certificated Supervisors' and Administrators' Salaries 1300 2,253,634.00 1,661,948.00 3,915,582.00 2,519,168.00 1,012,544.00 3,531,712.00 -9.8%

Other Certificated Salaries 1900 106,208.00 0.00 106,208.00 77,690.00 0.00 77,690.00 -26.9%

TOTAL, CERTIFICATED SALARIES 5,438,308.00 2,471,083.00 7,909,391.00 5,299,085.00 1,754,603.00 7,053,688.00 -10.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 548,923.00 518,573.00 1,067,496.00 547,889.00 554,587.00 1,102,476.00 3.3%

Classified Support Salaries 2200 685,247.00 304,285.00 989,532.00 666,987.00 327,379.00 994,366.00 0.5%

Classified Supervisors' and Administrators' Salaries 2300 3,304,083.00 813,072.00 4,117,155.00 3,699,247.00 626,301.00 4,325,548.00 5.1%

Clerical, Technical and Office Salaries 2400 5,694,629.00 1,422,337.00 7,116,966.00 5,917,931.00 1,174,431.00 7,092,362.00 -0.3%

Other Classified Salaries 2900 141,502.00 441,219.00 582,721.00 138,253.00 290,075.00 428,328.00 -26.5%

TOTAL, CLASSIFIED SALARIES 10,374,384.00 3,499,486.00 13,873,870.00 10,970,307.00 2,972,773.00 13,943,080.00 0.5%

EMPLOYEE BENEFITS

STRS 3101-3102 704,564.00 1,246,105.00 1,950,669.00 816,258.00 1,181,982.00 1,998,240.00 2.4%

PERS 3201-3202 1,423,193.00 492,014.00 1,915,207.00 1,762,799.00 484,972.00 2,247,771.00 17.4%

OASDI/Medicare/Alternative 3301-3302 814,995.00 296,764.00 1,111,759.00 860,880.00 253,985.00 1,114,865.00 0.3%

Health and Welfare Benefits 3401-3402 394,948.00 142,547.00 537,495.00 453,877.00 123,491.00 577,368.00 7.4%

Unemployment Insurance 3501-3502 19,000.00 7,033.00 26,033.00 19,497.00 5,644.00 25,141.00 -3.4%

Workers' Compensation 3601-3602 349,411.00 135,710.00 485,121.00 323,758.00 94,073.00 417,831.00 -13.9%

OPEB, Allocated 3701-3702 260,993.00 97,705.00 358,698.00 268,927.00 76,796.00 345,723.00 -3.6%

OPEB, Active Employees 3751-3752 254,201.00 94,595.00 348,796.00 267,906.00 78,430.00 346,336.00 -0.7%

Other Employee Benefits 3901-3902 41,851.00 0.00 41,851.00 0.00 0.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 4,263,156.00 2,512,473.00 6,775,629.00 4,773,902.00 2,299,373.00 7,073,275.00 4.4%

BOOKS AND SUPPLIES

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

Books and Other Reference Materials 4200 26,805.00 120,672.00 147,477.00 300.00 54,437.00 54,737.00 -62.9%

Materials and Supplies 4300 301,946.00 498,167.00 800,113.00 247,699.00 125,043.00 372,742.00 -53.4%

Noncapitalized Equipment 4400 299,510.00 211,902.00 511,412.00 18,500.00 7,453.00 25,953.00 -94.9%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 628,261.00 830,741.00 1,459,002.00 266,499.00 186,933.00 453,432.00 -68.9%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 209,550.00 7,224,318.00 7,433,868.00 113,350.00 700,619.00 813,969.00 -89.1%

Travel and Conferences 5200 296,562.00 412,305.00 708,867.00 272,127.00 173,184.00 445,311.00 -37.2%

Dues and Memberships 5300 82,868.00 31,678.00 114,546.00 86,170.00 700.00 86,870.00 -24.2%

Insurance 5400 - 5450 56,100.00 0.00 56,100.00 70,000.00 0.00 70,000.00 24.8%

Operations and Housekeeping

Services 5500 370,240.00 0.00 370,240.00 368,240.00 0.00 368,240.00 -0.5%

Rentals, Leases, Repairs, and

Noncapitalized Improvements 5600 488,458.00 120,769.00 609,227.00 412,658.00 61,512.00 474,170.00 -22.2%

Transfers of Direct Costs 5710 (23,645.00) 23,645.00 0.00 (7,716.00) 7,716.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (10.00) 0.00 (10.00) 0.00 0.00 0.00 -100.0%

Professional/Consulting Services and

Operating Expenditures 5800 4,135,345.00 3,667,149.00 7,802,494.00 3,661,668.00 1,574,858.00 5,236,526.00 -32.9%

Communications 5900 411,813.00 10,490.00 422,303.00 382,330.00 3,500.00 385,830.00 -8.6%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 6,027,281.00 11,490,354.00 17,517,635.00 5,358,827.00 2,522,089.00 7,880,916.00 -55.0%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

Books and Media for New School Libraries

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

Equipment 6400 468,623.00 10,000.00 478,623.00 281,300.00 0.00 281,300.00 -41.2%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 468,623.00 10,000.00 478,623.00 281,300.00 0.00 281,300.00 -41.2%

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 0.00 224,154.00 224,154.00 0.00 0.00 0.00 -100.0%

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 12,800.00 0.00 12,800.00 6,800.00 0.00 6,800.00 -46.9%

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) 12,800.00 224,154.00 236,954.00 6,800.00 0.00 6,800.00 -97.1%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (1,221,263.00) 1,221,263.00 0.00 (804,447.00) 804,447.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (51,545.00) 0.00 (51,545.00) (80,480.00) 0.00 (80,480.00) 56.1%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,272,808.00) 1,221,263.00 (51,545.00) (884,927.00) 804,447.00 (80,480.00) 56.1%

TOTAL, EXPENDITURES 25,940,005.00 22,259,554.00 48,199,559.00 26,071,793.00 10,540,218.00 36,612,011.00 -24.0%




01 10017 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

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

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 0.00 0.00 0.00 0.0%

To: State School Building Fund/

County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.00 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 51,473.00 0.00 51,473.00 23,645.00 0.00 23,645.00 -54.1%

(b) TOTAL, INTERFUND TRANSFERS OUT 51,473.00 0.00 51,473.00 23,645.00 0.00 23,645.00 -54.1%

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

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

Transfers from Funds of

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

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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

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

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

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

USES

Transfers of Funds from

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

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

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

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (10,625.00) 10,625.00 0.00 (136,174.00) 136,174.00 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 (10,625.00) 10,625.00 0.00 (136,174.00) 136,174.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (62,098.00) 10,625.00 (51,473.00) (159,819.00) 136,174.00 (23,645.00) -54.1%


July 1 BudgetCounty School Service Fund

Exhibit: Restricted Balance Detail01 10017 0000000

Form 01


2017-18 2018-19

Resource Description Estimated Actuals Budget

5640 Medi-Cal Billing Option 32,987.00 32,987.00

5810 Other Restricted Federal 17,404.00 17,404.00

6230 California Clean Energy Jobs Act 85,082.00 85,082.00

6300 Lottery: Instructional Materials 651.00 651.00

6510 Special Ed: Early Ed Individuals with Exceptional Needs (Infant Program) 780.00 0.00

6512 Special Ed: Mental Health Services 1,797.00 0.00

7338 College Readiness Block Grant 75,000.00 0.00

7400 Quality Education Investment Act 187,170.00 187,170.00

9010 Other Restricted Local 2,722,814.00 2,706,592.00

Total, Restricted Balance 3,123,685.00 3,029,886.00


July 1 BudgetCharter Schools Special Revenue Fund

Expenditures by Object01 10017 0000000

Form 09

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-b (Rev 04/10/2018) Page 1 Printed: 5/10/2018 10:02 AM

Description Resource Codes Object Codes2017-18

Estimated Actuals2018-19Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 363,835.00 571,769.00 57.2%

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 1,567.00 2,350.00 50.0%

5) TOTAL, REVENUES 365,402.00 574,119.00 57.1%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 263,834.00 362,326.00 37.3%

2) Classified Salaries 2000-2999 8,417.00 35,822.00 325.6%

3) Employee Benefits 3000-3999 64,040.00 103,211.00 61.2%

4) Books and Supplies 4000-4999 30,000.00 10,000.00 -66.7%

5) Services and Other Operating Expenditures 5000-5999 13,342.00 32,615.00 144.5%

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 37,242.00 53,790.00 44.4%

9) TOTAL, EXPENDITURES 416,875.00 597,764.00 43.4%



FINANCING SOURCES AND USES (A5 - B9) (51,473.00) (23,645.00) -54.1%



a) Transfers In 8900-8929 51,473.00 23,645.00 -54.1%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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 51,473.00 23,645.00 -54.1%




Form 09




PercentDifference


BALANCE (C + D4) 0.00 0.00 0.0%



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 Balance (F1c + F1d) 0.00 0.00 0.0%

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

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%


Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%




Form 09




PercentDifference

G. ASSETS

1) Cash

a) in County Treasury 9110 0.00

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

b) in Banks 9120 0.00

c) in Revolving Cash Account 9130 0.00

d) with Fiscal Agent/Trustee 9135 0.00

e) Collections Awaiting Deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640 0.00

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 09




PercentDifference

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 334,658.00 538,003.00 60.8%

Education Protection Account State Aid - Current Year 8012 10,000.00 5,000.00 -50.0%

State Aid - Prior Years 8019 0.00 0.00 0.0%

LCFF Transfers

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

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 19,177.00 28,766.00 50.0%

Property Taxes Transfers 8097 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 363,835.00 571,769.00 57.2%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.0%

Special Education Discretionary Grants 8182 0.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

Title I, Part D, Local Delinquent

Programs 3025 8290 0.00 0.00 0.0%

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

Title III, Part A, Immigrant Education

Program 4201 8290 0.00 0.00 0.0%

Title III, Part A, English Learner

Program 4203 8290 0.00 0.00 0.0%

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

Other NCLB / Every Student Succeeds Act

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

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

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%




Form 09




PercentDifference

OTHER STATE REVENUE

Other State Apportionments

Special Education Master Plan

Current Year 6500 8311 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.0%

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

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


Mandated Costs Reimbursements 8550 0.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 0.00 0.00 0.0%

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

Charter School Facility Grant 6030 8590 0.00 0.00 0.0%

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

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

Career Technical Education Incentive

Grant Program 6387 8590 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.0%

Common Core State Standards

Implementation Funds 7405 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%




Form 09




PercentDifference

OTHER LOCAL REVENUE

Sales

Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 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

Child Development Parent Fees 8673 0.00 0.00 0.0%

Transportation Fees From

Individuals 8675 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

All Other Local Revenue 8699 1,567.00 2,350.00 50.0%

Tuition 8710 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.0%

Transfers of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791 0.00 0.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.0%

Other Transfers of Apportionments

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

From County Offices All Other 8792 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 1,567.00 2,350.00 50.0%

TOTAL, REVENUES 365,402.00 574,119.00 57.1%




Form 09




PercentDifference


Certificated Teachers' Salaries 1100 263,834.00 362,326.00 37.3%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%

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

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 263,834.00 362,326.00 37.3%

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 8,417.00 35,822.00 325.6%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 8,417.00 35,822.00 325.6%

EMPLOYEE BENEFITS

STRS 3101-3102 37,418.00 58,173.00 55.5%

PERS 3201-3202 1,003.00 4,792.00 377.8%

OASDI/Medicare/Alternative 3301-3302 4,350.00 7,778.00 78.8%

Health and Welfare Benefits 3401-3402 5,629.00 9,966.00 77.0%

Unemployment Insurance 3501-3502 328.00 478.00 45.7%

Workers' Compensation 3601-3602 5,937.00 7,923.00 33.5%

OPEB, Allocated 3701-3702 4,844.00 6,961.00 43.7%

OPEB, Active Employees 3751-3752 4,531.00 7,140.00 57.6%

Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 64,040.00 103,211.00 61.2%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 10,000.00 5,000.00 -50.0%

Materials and Supplies 4300 17,000.00 5,000.00 -70.6%

Noncapitalized Equipment 4400 3,000.00 0.00 -100.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 30,000.00 10,000.00 -66.7%




Form 09




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 2,611.00 2,615.00 0.2%

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%


Operating Expenditures 5800 10,731.00 30,000.00 179.6%

Communications 5900 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 13,342.00 32,615.00 144.5%

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%


or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%




Form 09




PercentDifference


Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools 7141 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out

All Other Transfers 7281-7283 0.00 0.00 0.0%

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

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.0%

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


Transfers of Indirect Costs 7310 0.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 37,242.00 53,790.00 44.4%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 37,242.00 53,790.00 44.4%

TOTAL, EXPENDITURES 416,875.00 597,764.00 43.4%




Form 09




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 51,473.00 23,645.00 -54.1%

(a) TOTAL, INTERFUND TRANSFERS IN 51,473.00 23,645.00 -54.1%


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%


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%


(a - b + c - d + e) 51,473.00 23,645.00 -54.1%


July 1 BudgetChild Development FundExpenditures by Object

01 10017 0000000Form 12




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 1,994,978.00 2,018,009.00 1.2%

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

5) TOTAL, REVENUES 1,994,978.00 2,018,009.00 1.2%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 112,516.00 112,516.00 0.0%

2) Classified Salaries 2000-2999 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 10.00 7,161.00 71510.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 1,830,451.00 1,831,339.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 14,303.00 26,690.00 86.6%

9) TOTAL, EXPENDITURES 1,994,978.00 2,018,009.00 1.2%



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%



01 10017 0000000Form 12




PercentDifference


BALANCE (C + D4) 0.00 0.00 0.0%



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


c) As of July 1 - Audited (F1a + F1b) 0.00 0.00 0.0%


e) Adjusted Beginning Balance (F1c + F1d) 0.00 0.00 0.0%

2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.0%






01 10017 0000000Form 12




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640






K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00



01 10017 0000000Form 12




PercentDifference

FEDERAL REVENUE


Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

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

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%


OTHER STATE REVENUE


Child Development Apportionments 8530 0.00 0.00 0.0%


State Sources 8587 1,820,511.00 1,831,339.00 0.6%

State Preschool 6105 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 174,467.00 186,670.00 7.0%

TOTAL, OTHER STATE REVENUE 1,994,978.00 2,018,009.00 1.2%

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Food Service Sales 8634 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.0%


Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%

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 0.00 0.00 0.0%

TOTAL, REVENUES 1,994,978.00 2,018,009.00 1.2%



01 10017 0000000Form 12




PercentDifference


Certificated Teachers' Salaries 1100 0.00 0.00 0.0%


Certificated Supervisors' and Administrators' Salaries 1300 112,516.00 112,516.00 0.0%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 112,516.00 112,516.00 0.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%



Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 17,475.00 20,323.00 16.3%

OASDI/Medicare/Alternative 3301-3302 7,528.00 7,498.00 -0.4%

Health and Welfare Benefits 3401-3402 6,000.00 6,000.00 0.0%


Workers' Compensation 3601-3602 2,453.00 2,239.00 -8.7%

OPEB, Allocated 3701-3702 2,014.00 2,015.00 0.0%

OPEB, Active Employees 3751-3752 2,093.00 2,093.00 0.0%



BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 0.00 0.00 0.0%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%



01 10017 0000000Form 12




PercentDifference



Travel and Conferences 5200 0.00 7,161.00 New


Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 10.00 0.00 -100.0%


Operating Expenditures 5800 0.00 0.00 0.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 10.00 7,161.00 71510.0%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

All Other Transfers Out to All Others 7299 1,830,451.00 1,831,339.00 0.0%

Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,830,451.00 1,831,339.00 0.0%


Transfers of Indirect Costs - Interfund 7350 14,303.00 26,690.00 86.6%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 14,303.00 26,690.00 86.6%

TOTAL, EXPENDITURES 1,994,978.00 2,018,009.00 1.2%



01 10017 0000000Form 12




PercentDifference

INTERFUND TRANSFERS


From: General Fund 8911 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0%

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




OTHER SOURCES/USES

SOURCES



of Participation 8971 0.00 0.00 0.0%



(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetDeferred Maintenance Fund


Form 14




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 10,000.00 12,000.00 20.0%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%


3) Employee Benefits 3000-3999 0.00 0.00 0.0%


5) Services and Other Operating Expenditures 5000-5999 818,500.00 4,000.00 -99.5%

6) Capital Outlay 6000-6999 50,000.00 0.00 -100.0%


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 868,500.00 4,000.00 -99.5%



FINANCING SOURCES AND USES (A5 - B9) (858,500.00) 8,000.00 -100.9%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%





Form 14




PercentDifference


BALANCE (C + D4) (858,500.00) 8,000.00 -100.9%



a) As of July 1 - Unaudited 9791 2,524,490.00 1,665,990.00 -34.0%


c) As of July 1 - Audited (F1a + F1b) 2,524,490.00 1,665,990.00 -34.0%


e) Adjusted Beginning Balance (F1c + F1d) 2,524,490.00 1,665,990.00 -34.0%

2) Ending Balance, June 30 (E + F1e) 1,665,990.00 1,673,990.00 0.5%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 1,665,990.00 1,673,990.00 0.5%







Form 14




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 14




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%

OTHER STATE REVENUE

All Other State Revenue 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue


Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%

Sales


Interest 8660 10,000.00 12,000.00 20.0%


Other Local Revenue




TOTAL, REVENUES 10,000.00 12,000.00 20.0%




Form 14




PercentDifference

CLASSIFIED SALARIES




EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%


TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES








Form 14




PercentDifference




Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 810,000.00 0.00 -100.0%




Operating Expenditures 5800 8,500.00 4,000.00 -52.9%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 818,500.00 4,000.00 -99.5%

CAPITAL OUTLAY


Buildings and Improvements of Buildings 6200 50,000.00 0.00 -100.0%

Equipment 6400 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 50,000.00 0.00 -100.0%


Debt Service




TOTAL, EXPENDITURES 868,500.00 4,000.00 -99.5%




Form 14




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES




(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetSpecial Reserve Fund for Other Than Capital Outlay Projects


Form 17




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 17,500.00 22,000.00 25.7%

B. EXPENDITURES





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%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.0%



FINANCING SOURCES AND USES (A5 - B9) 17,500.00 22,000.00 25.7%



a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%





Form 17




PercentDifference


BALANCE (C + D4) 17,500.00 22,000.00 25.7%



a) As of July 1 - Unaudited 9791 4,044,358.00 4,061,858.00 0.4%


c) As of July 1 - Audited (F1a + F1b) 4,044,358.00 4,061,858.00 0.4%


e) Adjusted Beginning Balance (F1c + F1d) 4,044,358.00 4,061,858.00 0.4%



a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned








Form 17




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 17




PercentDifference

OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 17,500.00 22,000.00 25.7%



TOTAL, REVENUES 17,500.00 22,000.00 25.7%




Form 17




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%


County School Facilities Fund 7613 0.00 0.00 0.0%



CONTRIBUTIONS



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


July 1 BudgetBuilding Fund


Form 21

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-d (Rev 03/27/2018) Page 1 Printed: 5/10/2018 10:04 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 10,000.00 16,000.00 60.0%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%








a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%





Form 21




PercentDifference


BALANCE (C + D4) 7,200.00 13,000.00 80.6%







e) Adjusted Beginning Balance (F1c + F1d) 2,355,206.00 2,362,406.00 0.3%



a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned








Form 21




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 21




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%


OTHER STATE REVENUE


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%


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%




Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.0%

Sales



Interest 8660 10,000.00 16,000.00 60.0%


Other Local Revenue




TOTAL, REVENUES 10,000.00 16,000.00 60.0%




Form 21




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.0%








Form 21




PercentDifference





CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435 0.00 0.00 0.0%








Form 21




PercentDifference

INTERFUND TRANSFERS












Form 21




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%


Purchase of Land/Buildings 8953 0.00 0.00 0.0%

Other Sources

County School Bldg Aid 8961 0.00 0.00 0.0%





Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 3,500.00 5,000.00 42.9%

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%








a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%





Form 40




PercentDifference


BALANCE (C + D4) 2,500.00 4,000.00 60.0%



a) As of July 1 - Unaudited 9791 817,057.00 819,557.00 0.3%


c) As of July 1 - Audited (F1a + F1b) 817,057.00 819,557.00 0.3%


e) Adjusted Beginning Balance (F1c + F1d) 817,057.00 819,557.00 0.3%

2) Ending Balance, June 30 (E + F1e) 819,557.00 823,557.00 0.5%


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%

c) Committed



d) Assigned

Other Assignments 9780 819,557.00 823,557.00 0.5%







Form 40




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY


(G9 + H2) - (I6 + J2) 0.00




Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%


OTHER STATE REVENUE


State Sources 8587 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue



Sales



Interest 8660 3,500.00 5,000.00 42.9%


Other Local Revenue




TOTAL, REVENUES 3,500.00 5,000.00 42.9%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%









CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%





Equipment 6400 0.00 0.00 0.0%




Other Transfers Out

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.0%








Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds


Purchase of Land/Buildings 8953 0.00 0.00 0.0%

Other Sources





Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetSelf-Insurance FundExpenses by Object

01 10017 0000000Form 67

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-e (Rev 03/27/2018) Page 1 Printed: 5/10/2018 10:06 AM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 560,401.00 726,268.00 29.6%

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 147,823.00 220,553.00 49.2%

6) Depreciation 6000-6999 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.0%


9) TOTAL, EXPENSES 172,823.00 260,518.00 50.7%


OVER EXPENSES BEFORE OTHER




a) Transfers In 8900-8929 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.0%


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%




01 10017 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 387,578.00 465,750.00 20.2%

F. NET POSITION

1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 1,834,153.00 2,221,731.00 21.1%

2) Ending Net Position, June 30 (E + F1e) 2,221,731.00 2,687,481.00 21.0%

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 2,221,731.00 2,687,481.00 21.0%



01 10017 0000000Form 67




PercentDifference

G. ASSETS

1) Cash



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets

a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







01 10017 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities

a) Net Pension Liability 9663 0.00

b) Total/Net OPEB Liability 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30

(G10 + H2) - (I7 + J2) 0.00



01 10017 0000000Form 67




PercentDifference

OTHER STATE REVENUE

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



OTHER LOCAL REVENUE

Other Local Revenue

Sales


Interest 8660 0.00 16,000.00 New


Fees and Contracts

In-District Premiums/

Contributions 8674 560,401.00 710,268.00 26.7%


Other Local Revenue




TOTAL, REVENUES 560,401.00 726,268.00 29.6%



01 10017 0000000Form 67




PercentDifference



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

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%


Health and Welfare Benefits 3401-3402 0.00 15,365.00 New



OPEB, Allocated 3701-3702 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 25,000.00 24,600.00 -1.6%


BOOKS AND SUPPLIES







01 10017 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%







TOTAL, SERVICES AND OTHER OPERATING EXPENSES 147,823.00 220,553.00 49.2%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 172,823.00 260,518.00 50.7%



01 10017 0000000Form 67




PercentDifference

INTERFUND TRANSFERS







CONTRIBUTIONS





(a-b+e) 0.00 0.00 0.0%


2018-19 July 1 BudgetAVERAGE DAILY ATTENDANCE 01 10017 0000000

Form A

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: ada (Rev 03/27/2018) Page 1 of 1 Printed: 5/10/2018 10:06 AM

2017-18 Estimated Actuals 2018-19 Budget2018-19 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

A. DISTRICT

1. Total District Regular ADA

Includes Opportunity Classes, Home &

Hospital, Special Day Class, Continuation

Education, Special Education NPS/LCI

and Extended Year, and Community Day

School (includes Necessary Small School

ADA)

2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA





School (ADA not included in Line A1 above)

3. Total Basic Aid Open Enrollment Regular ADA





School (ADA not included in Line A1 above)

4. Total, District Regular ADA

(Sum of Lines A1 through A3) 0.00 0.00 0.00 0.00 0.00 0.00

5. District Funded County Program ADA

a. County Community Schools

b. Special Education-Special Day Class

c. Special Education-NPS/LCI

d. Special Education Extended Year

e. Other County Operated Programs:

Opportunity Schools and Full Day

Opportunity Classes, Specialized Secondary

Schools

f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA

(Sum of Lines A5a through A5f) 0.00 0.00 0.00 0.00 0.00 0.00

6. TOTAL DISTRICT ADA

(Sum of Line A4 and Line A5g) 0.00 0.00 0.00 0.00 0.00 0.00

7. Adults in Correctional Facilities

8. Charter School ADA

(Enter Charter School ADA using

Tab C. Charter School ADA)



Form A


2017-18 Estimated Actuals 2018-19 Budget2018-19 BudgetEstimated P-2 Estimated Estimated

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

B. COUNTY OFFICE OF EDUCATION

1. County Program Alternative Education ADA

a. County Group Home and Institution Pupils

b. Juvenile Halls, Homes, and Camps 102.00 102.00 102.00 102.00 102.00 102.00

c. Probation Referred, On Probation or Parole,

Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 140.70 140.70 140.70 140.70 140.70 140.70

d. Total, County Program Alternative Education

ADA (Sum of Lines B1a through B1c) 242.70 242.70 242.70 242.70 242.70 242.70

2. District Funded County Program ADA








Schools

f. County School Tuition Fund

(Out of State Tuition) [EC 2000 and 46380]

g. Total, District Funded County Program ADA

(Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00

3. TOTAL COUNTY OFFICE ADA

(Sum of Lines B1d and B2g) 242.70 242.70 242.70 242.70 242.70 242.70

4. Adults in Correctional Facilities

5. County Operations Grant ADA 219,812.80 219,812.80 219,813.00 219,813.00 219,813.00 219,813.00

6. Charter School ADA

(Enter Charter School ADA using

Tab C. Charter School ADA)



Form A


2017-18 Estimated Actuals 2018-19 Budget2018-19 Budget

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

ADAEstimated

Annual ADAEstimated

Funded ADA

C. CHARTER SCHOOL ADA

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools.

Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.

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

1. Total Charter School Regular ADA 30.00 30.00 21.45 45.00 45.00 45.00

2. Charter School County Program Alternative

Education ADA


b. Juvenile Halls, Homes, and Camps


Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]

d. Total, Charter School County Program

Alternative Education ADA

(Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00

3. Charter School Funded County Program ADA








Schools

f. Total, Charter School Funded County

Program ADA

(Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00

4. TOTAL CHARTER SCHOOL ADA

(Sum of Lines C1, C2d, and C3f) 30.00 30.00 21.45 45.00 45.00 45.00

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

5. Total Charter School Regular ADA

6. Charter School County Program Alternative

Education ADA


b. Juvenile Halls, Homes, and Camps


Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]

d. Total, Charter School County Program

Alternative Education ADA

(Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00

7. Charter School Funded County Program ADA








Schools

f. Total, Charter School Funded County

Program ADA

(Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00


(Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0.00


Reported in Fund 01, 09, or 62

(Sum of Lines C4 and C8) 30.00 30.00 21.45 45.00 45.00 45.00


July 1 Budget2017-18 Estimated Actuals

Every Student Succeeds Act Maintenance of Effort Expenditures01 10017 0000000

Form ESMOE

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: esmoe (Rev 03/01/2018) Page 1 Printed: 5/10/2018 10:07 AM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2017-18Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 48,667,907.00

B. Less all federal expenditures not allowed for MOE

(Resources 3000-5999, except 3385) All All 1000-7999 4,887,425.00

C. Less state and local expenditures not allowed for MOE:

(All resources, except federal as identified in Line B)

1. Community Services All 5000-5999 1000-7999 465,236.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 478,623.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 12,800.00

5. Interfund Transfers Out All 9300 7600-7629 51,473.00

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 242,231.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not

allowed for MOE calculation

(Sum lines C1 through C9) 1,250,363.00

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 0.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not include

expenditures in lines A or D1.

E. Total expenditures subject to MOE

(Line A minus lines B and C10, plus lines D1 and D2) 42,530,119.00



Every Student Succeeds Act Maintenance of Effort Expenditures01 10017 0000000

Form ESMOE

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: esmoe (Rev 03/01/2018) Page 2 Printed: 5/10/2018 10:07 AM

Section II - Expenditures Per ADA

2017-18Annual ADA/

Exps. Per ADA

A. Average Daily Attendance(Form A, Annual ADA column, sum of lines B1d and C9)

272.70

B. Expenditures per ADA (Line I.E divided by Line II.A) 155,959.37

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures from prior year official CDEMOE calculation). (Note: If the prior year MOE was not met, CDE hasadjusted the prior year base to 90 percent of the preceding prior yearamount rather than the actual prior year expenditure amount.)

35,726,478.17 116,940.451. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 35,726,478.17 116,940.45

B. Required effort (Line A.2 times 90%) 32,153,830.35 105,246.41

C. Current year expenditures (Line I.E and Line II.B) 42,530,119.00 155,959.37

D. MOE deficiency amount, if any (Line B minus Line C)

(If negative, then zero) 0.00 0.00

E. MOE determination

(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero

(Line D divided by Line B)

(Funding under ESSA covered programs in FY 2019-20 may

be reduced by the lower of the two percentages) 0.00% 0.00%



LOTTERY REPORTRevenues, Expenditures andEnding Balances - All Funds

01 10017 0000000Form L

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: lot (Rev 02/24/2016) Page 1 of 1 Printed: 5/10/2018 10:08 AM

Description Object Codes

Lottery:Unrestricted

(Resource 1100)

Transferred toOther

Resources forExpenditure

Lottery:Instructional

Materials(Resource 6300)* Totals

A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR

1. Adjusted Beginning Fund Balance 9791-9795 223,589.00 9,651.00 233,240.00

2. State Lottery Revenue 8560 41,468.00 12,959.00 54,427.00

3. Other Local Revenue 8600-8799 0.00 0.00 0.00

4. Transfers from Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00

5. Contributions from Unrestricted

Resources (Total must be zero) 8980 0.00 0.00

6. Total Available

(Sum Lines A1 through A5) 265,057.00 0.00 22,610.00 287,667.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries 1000-1999 0.00 0.00

2. Classified Salaries 2000-2999 0.00 0.00

3. Employee Benefits 3000-3999 0.00 0.00

4. Books and Supplies 4000-4999 40,150.00 21,959.00 62,109.00

5. a. Services and Other Operating Expenditures (Resource 1100) 5000-5999 16,118.00 16,118.00

b. Services and Other Operating Expenditures (Resource 6300)

5000-5999, except5100, 5710, 5800

c. Duplicating Costs for Instructional Materials (Resource 6300) 5100, 5710, 5800

6. Capital Outlay 6000-6999 0.00 0.00

7. Tuition 7100-7199 0.00 0.00 8. Interagency Transfers Out a. To Other Districts, County Offices, and Charter Schools

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

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

9. Transfers of Indirect Costs 7300-7399

10. Debt Service 7400-7499 0.00 0.00

11. All Other Financing Uses 7630-7699 0.00 0.00

12. Total Expenditures and Other Financing Uses

(Sum Lines B1 through B11 ) 56,268.00 0.00 21,959.00 78,227.00

C. ENDING BALANCE (Must equal Line A6 minus Line B12) 979Z 208,789.00 0.00 651.00 209,440.00

D. COMMENTS:

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

*Pursuant to Government Code Section 8880.4(a)(2)(B) and the definition in Education Code Section 60010(h), Resource 6300 funds are to be used for the

purchase of instructional materials only. Any amounts in the shaded cells of this column should be reviewed for appropriateness.



Multiyear ProjectionsUnrestricted

01 10017 0000000Form MYP

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: myp (Rev 03/30/2015) Page 1 Printed: 5/10/2018 10:09 AM

DescriptionObjectCodes

2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)

County Operations Grant ADA (Enter projections for subsequent years 1 and 2 in

Columns C and E; current year - Column A - is extracted from Form A, Line B5) 219,813.00 0.00% 219,813.00 0.00% 219,813.00

(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 19,061,735.00 2.41% 19,521,123.00 2.80% 20,067,714.00

2. Federal Revenues 8100-8299 25,000.00 2.41% 25,603.00 2.80% 26,319.00

3. Other State Revenues 8300-8599 92,772.00 2.41% 95,008.00 2.80% 97,668.00

4. Other Local Revenues 8600-8799 5,907,191.00 2.41% 6,049,555.00 2.80% 6,218,942.00

5. Other Financing Sources

a. Transfers In 8900-8929 0.00 0.00% 0.00%

b. Other Sources 8930-8979 0.00 0.00% 0.00%

c. Contributions 8980-8999 (136,174.00) -100.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 24,950,524.00 2.97% 25,691,289.00 2.80% 26,410,643.00


1. Certificated Salaries

a. Base Salaries 5,299,085.00 5,354,195.00

b. Step & Column Adjustment 55,110.00 55,684.00

c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 5,299,085.00 1.04% 5,354,195.00 1.04% 5,409,879.00

2. Classified Salaries

a. Base Salaries 10,970,307.00 11,084,398.00




e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 10,970,307.00 1.04% 11,084,398.00 1.04% 11,199,398.00

3. Employee Benefits 3000-3999 4,773,902.00 5.00% 5,012,594.00 5.00% 5,263,224.00

4. Books and Supplies 4000-4999 266,499.00 -0.56% 265,000.00 -1.89% 260,000.00

5. Services and Other Operating Expenditures 5000-5999 5,358,827.00 0.21% 5,370,000.00 0.00% 5,370,000.00

6. Capital Outlay 6000-6999 281,300.00 -0.46% 280,000.00 0.00% 280,000.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 6,800.00 0.00% 6,800.00 0.00% 6,800.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (884,927.00) -1.29% (873,500.00) 0.00% (873,500.00)

9. Other Financing Uses

a. Transfers Out 7600-7629 23,645.00 -100.00% 0.00 0.00% 0.00

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

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 26,095,438.00 1.55% 26,499,487.00 1.57% 26,915,801.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (1,144,914.00) (808,198.00) (505,158.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01, line F1e) 18,188,219.00 17,043,305.00 16,235,107.00

2. Ending Fund Balance (Sum lines C and D1) 17,043,305.00 16,235,107.00 15,729,949.00

3. Components of Ending Fund Balance

a. Nonspendable 9710-9719 0.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 15,793,305.00 14,985,107.00 14,533,624.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 1,250,000.00 1,250,000.00 1,196,325.00

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 17,043,305.00 16,235,107.00 15,729,949.00




01 10017 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)

E. AVAILABLE RESERVES

1. County School Service Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 1,250,000.00 1,250,000.00 1,196,325.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

(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) 1,250,000.00 1,250,000.00 1,196,325.00

F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.




01 10017 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)Revenue: ¢ADA - Projected ADA is flat based on historical trends - This projected ADA is factored into our Interim Projections ¢Local Control Funding Formula oThe COE's GAP funding has been met. No additional GAP funds "0% 2018-19 "0% 2019cated FRPM/EL Eligible Count - Community Schools and 100% Unduplicated FRPM/EL Eligible Count - Court Schools ¢Assume COLA/growth on Federal and State Categorical programs o2.71% 2018-19 o2.41% 2019-20 o2.80% 2020-21

¢Assume no change in Interest Earning (2018/19 & 2019/20) ¢Assume New AB99 Revenue of 336,546 ¢Assume Lottery Funding o$146 per annual ADA (Unrestricted) o$48 per annual ADA (Restricted) ¢Assume contribution to Special Education Between 150k to 200K ( 2018-19) ¢Assumeincrease in Restricted Routine Maintenance in 2018-19 of $51,500 ¢Other Local Revenues oAssume no change in Unrestricted Local Revenues oAssume no change in Restricted Local Grants at this time. If funding changes, or is reduced/eliminated, expenditures will be adjusted accordingly oCPT2 Funding will expire at the end of FY 2018-19

Expenditures: ¢Assume step & column for both certificated and classified personnel at approximately 1.04% (2019-20 & 2020-21)

¢Assume reduction of workerscomp rates in FY 18-19 of =32,000.00

¢Assume moderate decrease in one-time Materials & Supplies expenditures supported by carryover, Federal & State deferred revenue, and increase of 2% CPI growth (2018-19 &2019-20) ¢Reduce Services & Other Operating Expenditures supported by carryover, Federal & State deferred revenue, and increase of 2% CPI growth (2018-19 & 2019-20) ¢Assume Capital Outlay expenditures to be reduced by .46% for 19/20. ¢Assume change in indirect cost rate for FY 2017-18from 9.81% to 9.98% ¢Assume ongoing contributions to Deferred Maintenance ¢Assume decrease in books and supplies expense as a result of SPaS declining enrollment ¢Projected increase to Object 3XXX of 5% each respective fiscal year to cover risingcost of STRS/PERS

Revenue: ¢ADA - Projected ADA is flat based on historical trends - This projected ADA is factored into our Interim Projections ¢Local Control Funding Formula oThe COE's GAP funding has been met. No additional GAP funds "0% 2018-19 "0% 2019cated FRPM/EL Eligible Count - Community Schools and 100% Unduplicated FRPM/EL Eligible Count - Court Schools ¢Assume COLA/growth on Federal and State Categorical programs o2.71% 2018-19 o2.41% 2019-20 o2.80% 2020-21

¢Assume no change in Interest Earning (2018/19 & 2019/20) ¢Assume New AB99 Revenue of 336,546 ¢Assume Lottery Funding o$146 per annual ADA (Unrestricted) o$48 per annual ADA (Restricted) ¢Assume contribution to Special Education Between 150k to 200K ( 2018-19) ¢Assumeincrease in Restricted Routine Maintenance in 2018-19 of $51,500 ¢Other Local Revenues oAssume no change in Unrestricted Local Revenues oAssume no change in Restricted Local Grants at this time. If funding changes, or is reduced/eliminated, expenditures will be adjusted accordingly oCPT2 Funding will expire at the end of FY 2018-19

Expenditures: ¢Assume step & column for both certificated and classified personnel at approximately 1.04% (2019-20 & 2020-21)

¢Assume reduction of workerscomp rates in FY 18-19 of =32,000.00

¢Assume moderate decrease in one-time Materials & Supplies expenditures supported by carryover, Federal & State deferred revenue, and increase of 2% CPI growth (2018-19 &2019-20) ¢Reduce Services & Other Operating Expenditures supported by carryover, Federal & State deferred revenue, and increase of 2% CPI growth (2018-19 & 2019-20) ¢Assume Capital Outlay expenditures to be reduced by .46% for 19/20. ¢Assume change in indirect cost rate for FY 2017-18from 9.81% to 9.98% ¢Assume ongoing contributions to Deferred Maintenance ¢Assume decrease in books and supplies expense as a result of SPaS declining enrollment ¢Projected increase to Object 3XXX of 5% each respective fiscal year to cover risingcost of STRS/PERS



Multiyear ProjectionsRestricted

01 10017 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)


Columns C and E; current year - Column A - is extracted from Form A, Line B5)




1. LCFF/Revenue Limit Sources 8010-8099 14,422.00 2.41% 14,770.00 2.81% 15,185.00

2. Federal Revenues 8100-8299 2,179,764.00 2.41% 2,232,296.00 2.80% 2,294,801.00

3. Other State Revenues 8300-8599 5,177,460.00 2.41% 5,302,237.00 2.80% 5,450,699.00

4. Other Local Revenues 8600-8799 2,938,599.00 -24.98% 2,204,419.00 2.80% 2,266,143.00


a. Transfers In 8900-8929 0.00 0.00% 0.00%

b. Other Sources 8930-8979 0.00 0.00% 0.00%

c. Contributions 8980-8999 136,174.00 -100.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 10,446,419.00 -6.63% 9,753,722.00 2.80% 10,026,828.00



a. Base Salaries 1,754,603.00 1,772,851.00






a. Base Salaries 2,972,773.00 3,003,690.00







5. Services and Other Operating Expenditures 5000-5999 2,522,089.00 -14.75% 2,150,000.00 0.00% 2,150,000.00

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

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

8. Other Outgo - Transfers of Indirect Costs 7300-7399 804,447.00 0.07% 805,000.00 0.00% 805,000.00


a. Transfers Out 7600-7629 0.00 0.00% 0.00 0.00%

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

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 10,540,218.00 -1.99% 10,330,883.00 1.60% 10,496,277.00


(Line A6 minus line B11) (93,799.00) (577,161.00) (469,449.00)

D. FUND BALANCE




a. Nonspendable 9710-9719 0.00

b. Restricted 9740 3,029,886.00 2,452,725.00 1,983,276.00

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780


1. Reserve for Economic Uncertainties 9789






Multiyear ProjectionsRestricted

01 10017 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)






(Enter reserve projections for subsequent years 1 and 2

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





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.



Multiyear ProjectionsUnrestricted/Restricted

01 10017 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)


Columns C and E; current year - Column A - is extracted from Form A, Line B5) 219,813.00 0.00% 219,813.00 0.00% 219,813.00




1. LCFF/Revenue Limit Sources 8010-8099 19,076,157.00 2.41% 19,535,893.00 2.80% 20,082,899.00

2. Federal Revenues 8100-8299 2,204,764.00 2.41% 2,257,899.00 2.80% 2,321,120.00

3. Other State Revenues 8300-8599 5,270,232.00 2.41% 5,397,245.00 2.80% 5,548,367.00

4. Other Local Revenues 8600-8799 8,845,790.00 -6.69% 8,253,974.00 2.80% 8,485,085.00


a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00

b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00

c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 35,396,943.00 0.14% 35,445,011.00 2.80% 36,437,471.00



a. Base Salaries 7,053,688.00 7,127,046.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00



a. Base Salaries 13,943,080.00 14,088,088.00


c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 0.00 0.00




5. Services and Other Operating Expenditures 5000-5999 7,880,916.00 -4.58% 7,520,000.00 0.00% 7,520,000.00

6. Capital Outlay 6000-6999 281,300.00 -0.46% 280,000.00 0.00% 280,000.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 6,800.00 0.00% 6,800.00 0.00% 6,800.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (80,480.00) -14.89% (68,500.00) 0.00% (68,500.00)


a. Transfers Out 7600-7629 23,645.00 -100.00% 0.00 0.00% 0.00

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

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 36,635,656.00 0.53% 36,830,370.00 1.58% 37,412,078.00


(Line A6 minus line B11) (1,238,713.00) (1,385,359.00) (974,607.00)

D. FUND BALANCE




a. Nonspendable 9710-9719 0.00 0.00 0.00

b. Restricted 9740 3,029,886.00 2,452,725.00 1,983,276.00

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 15,793,305.00 14,985,107.00 14,533,624.00


1. Reserve for Economic Uncertainties 9789 1,250,000.00 1,250,000.00 1,196,325.00






Multiyear ProjectionsUnrestricted/Restricted

01 10017 0000000Form MYP



2018-19Budget

(Form 01)(A)

%Change

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

2019-20Projection

(C)

%Change

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

2020-21Projection

(E)




b. Reserve for Economic Uncertainties 9789 1,250,000.00 1,250,000.00 1,196,325.00


d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00



b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00


3. Total Available Reserves - by Amount (Sum lines E1a thru E2c) 1,250,000.00 1,250,000.00 1,196,325.00

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 3.41% 3.39% 3.20%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For counties that serve as the administrative unit (AU) of a

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? Yes

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

education pass-through funds:

1. Enter the name(s) of the SELPA(s):

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

2. County Office's Total Expenditures and Other Financing Uses

Used to determine the reserve standard percentage level on line F3d

(Line B11, plus line F1b2 if line F1a is No) 36,635,656.00 36,830,370.00 37,412,078.00

3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11) 36,635,656.00 36,830,370.00 37,412,078.00

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) 36,635,656.00 36,830,370.00 37,412,078.00

d. Reserve Standard Percentage Level

(Refer to Form 01CS, Criterion 8 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 1,099,069.68 1,104,911.10 1,122,362.34

f. Reserve Standard - By Amount

(Refer to Form 01CS, Criterion 8 for calculation details) 596,000.00 596,000.00 596,000.00

g. Reserve Standard (Greater of Line F3e or F3f) 1,099,069.68 1,104,911.10 1,122,362.34

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



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

01 10017 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: siaa (Rev 05/16/2016) Page 1 of 2 Printed: 5/10/2018 10:10 AM

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

Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350

Transfers In8900-8929

Transfers Out7600-7629

Other Funds9310

Other Funds9610

01 COUNTY SCHOOL SERVICE FUND

Expenditure Detail 0.00 (10.00) 0.00 (51,545.00)

Other Sources/Uses Detail 0.00 51,473.00

Fund Reconciliation 0.00 0.00

09 CHARTER SCHOOLS SPECIAL REVENUE FUND

Expenditure Detail 0.00 0.00 37,242.00 0.00

Other Sources/Uses Detail 51,473.00 0.00


10 SPECIAL EDUCATION PASS-THROUGH FUND

Expenditure Detail

Other Sources/Uses Detail


11 ADULT EDUCATION FUND

Expenditure Detail 0.00 0.00 0.00 0.00

Other Sources/Uses Detail 0.00 0.00


12 CHILD DEVELOPMENT FUND




13 CAFETERIA SPECIAL REVENUE FUND




14 DEFERRED MAINTENANCE FUND

Expenditure Detail 0.00 0.00



15 PUPIL TRANSPORTATION EQUIPMENT FUND




16 FOREST RESERVE FUND

Expenditure Detail



17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail



18 SCHOOL BUS EMISSIONS REDUCTION FUND




19 FOUNDATION SPECIAL REVENUE FUND


Other Sources/Uses Detail 0.00


20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail



21 BUILDING FUND




25 CAPITAL FACILITIES FUND




30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND




35 COUNTY SCHOOL FACILITIES FUND




40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS




53 TAX OVERRIDE FUND

Expenditure Detail



56 DEBT SERVICE FUND

Expenditure Detail



57 FOUNDATION PERMANENT FUND




61 CAFETERIA ENTERPRISE FUND







01 10017 0000000Form SIAA

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: siaa (Rev 05/16/2016) Page 2 of 2 Printed: 5/10/2018 10:10 AM


Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND




63 OTHER ENTERPRISE FUND




66 WAREHOUSE REVOLVING FUND




67 SELF-INSURANCE FUND




71 RETIREE BENEFIT FUND

Expenditure Detail



73 FOUNDATION PRIVATE-PURPOSE TRUST FUND




76 WARRANT/PASS-THROUGH FUND

Expenditure Detail



95 STUDENT BODY FUND

Expenditure Detail



TOTALS 10.00 (10.00) 51,545.00 (51,545.00) 51,473.00 51,473.00 0.00 0.00




01 10017 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: siab (Rev 05/16/2016) Page 1 of 2 Printed: 5/10/2018 10:11 AM


Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350



Other Funds9310

Other Funds9610

01 COUNTY SCHOOL SERVICE FUND

Expenditure Detail 0.00 0.00 0.00 (80,480.00)

Other Sources/Uses Detail 0.00 23,645.00

Fund Reconciliation

09 CHARTER SCHOOLS SPECIAL REVENUE FUND


Other Sources/Uses Detail 23,645.00 0.00

Fund Reconciliation

10 SPECIAL EDUCATION PASS-THROUGH FUND

Expenditure Detail


Fund Reconciliation

11 ADULT EDUCATION FUND



Fund Reconciliation

12 CHILD DEVELOPMENT FUND



Fund Reconciliation

13 CAFETERIA SPECIAL REVENUE FUND



Fund Reconciliation

14 DEFERRED MAINTENANCE FUND



Fund Reconciliation

15 PUPIL TRANSPORTATION EQUIPMENT FUND



Fund Reconciliation

16 FOREST RESERVE FUND

Expenditure Detail


Fund Reconciliation

17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail


Fund Reconciliation

18 SCHOOL BUS EMISSIONS REDUCTION FUND



Fund Reconciliation

19 FOUNDATION SPECIAL REVENUE FUND



Fund Reconciliation

20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail


Fund Reconciliation

21 BUILDING FUND



Fund Reconciliation

25 CAPITAL FACILITIES FUND



Fund Reconciliation

30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND



Fund Reconciliation

35 COUNTY SCHOOL FACILITIES FUND



Fund Reconciliation

40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS



Fund Reconciliation

53 TAX OVERRIDE FUND

Expenditure Detail


Fund Reconciliation

56 DEBT SERVICE FUND

Expenditure Detail


Fund Reconciliation

57 FOUNDATION PERMANENT FUND



Fund Reconciliation

61 CAFETERIA ENTERPRISE FUND



Fund Reconciliation




01 10017 0000000Form SIAB

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: siab (Rev 05/16/2016) Page 2 of 2 Printed: 5/10/2018 10:11 AM


Description

Transfers In5750

Transfers Out5750

Transfers In7350

Transfers Out7350



Other Funds9310

Other Funds9610

62 CHARTER SCHOOLS ENTERPRISE FUND



Fund Reconciliation

63 OTHER ENTERPRISE FUND



Fund Reconciliation

66 WAREHOUSE REVOLVING FUND



Fund Reconciliation

67 SELF-INSURANCE FUND



Fund Reconciliation

71 RETIREE BENEFIT FUND

Expenditure Detail


Fund Reconciliation

73 FOUNDATION PRIVATE-PURPOSE TRUST FUND



Fund Reconciliation

76 WARRANT/PASS-THROUGH FUND

Expenditure Detail


Fund Reconciliation

95 STUDENT BODY FUND

Expenditure Detail


Fund Reconciliation

TOTALS 0.00 0.00 80,480.00 (80,480.00) 23,645.00 23,645.00


2018-19 July 1 BudgetCounty School Service Fund

County Office of Education Criteria and Standards Review01 10017 0000000

Form 01CS

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: cs-b (Rev 04/19/2018) Page 1 of 28 Printed: 5/10/2018 10:11 AM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

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

Percentage Level County Operations Grant ADA

3.0% 0 to 6,999

2.0% 7,000 to 59,999

1.0% 60,000 and over

County Office ADA (Form A, Estimated Funded ADA column, Line B5): 219,813

County Office County Operations Grant ADA Standard Percentage Level: 1.0%

1A-1. Calculating the County Office's County Operations Grant ADA Variances

DATA ENTRY: Enter the County Operations Grant Funded ADA in the Original Budget column for all fiscal years. All other data are extracted or calculated

County Operations Grant Funded ADA

Original Budget Estimated/Unaudited ActualsADA Variance Level(If Budget is greater

Fiscal Year (Form A, Line B5) than Actuals, else N/A) Status

Third Prior Year (2015-16) 215,742.42 215,742.42 N/A Met

Second Prior Year (2016-17) 214,838.12 218,083.38 N/A Met

First Prior Year (2017-18) 218,083.38 219,813.00 N/A Met

1A-2. Comparison of County Office County Operations Grant ADA to the Standard

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

1a. STANDARD MET - Projected County Operations Grant ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:

(required if NOT met)

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

Explanation:





Form 01CS


1. CRITERION: Average Daily Attendance (continued)

B. STANDARD: Projected ADA for county operated programs for any of the budget year or two subsequent fiscal years has not increased from the historical average from the three prior fiscal years by more than two percent (2%) each year.

1B-1. Calculating the County Office's Historical Average Projected ADA for County Operated Programs

DATA ENTRY: All data are extracted or calculated.

Average Daily Attendance (Form A, Estimated Actuals, Funded ADA)

Charter School ADA and

County and Charter School District Funded Charter Schoo Funded

Alternative Education Grant ADA County Program ADA County Operations Grant ADA County Program ADA

Fiscal Year (Form A, Lines B1d and C2d) (Form A, Line B2g) (Form A, Line B5) (Form A, Lines C1 and C3f)

Third Prior Year (2015-16) 377.34 215,742.42 2,260.00

Second Prior Year (2016-17) 305.51 218,083.38 2,401.00

First Prior Year (2017-18) 242.70 0.00 219,813.00 21.45

Historical Average: 308.52 0.00 217,879.60 1,560.82

County Office's County Operated Programs ADA Standard:

Budget Year (2018-19)

(historical average plus 2%): 314.69 0.00 222,237.19 1,592.04

1st Subsequent Year (2019-20)


2nd Subsequent year (2020-21)


1B-2. Calculating the County Office's Projected ADA for County Operated Programs

DATA ENTRY: Budget year data will be extracted from Form A. Enter the remaining data in each of the 1st and 2nd Subsequent Years. If Form MYP exists, County Operations Grant ADAwill be extracted for the two subsequent fiscal years.

Average Daily Attendance (Form A, Estimated Funded ADA)

Charter School ADA

County and Charter School District Funded and Charter School Funded

Alternative Education Grant ADA County Program ADA County Operations Grant ADA County Program ADA

Fiscal Year (Form A, Lines B1d and C2d) (Form A, Line B2g) (Form A, Line B5) (Form A, Lines C1 and C3f)

Budget Year (2018-19) 242.70 0.00 219,813.00 45.00

1st Subsequent Year (2019-20) 235.00 0.00 219,813.00 45.00

2nd Subsequent Year (2020-21) 234.00 0.00 219,813.00 45.00

Status: Met Met Met Met

1B-3. Comparison of County Office Projected County Operated Programs ADA to the Standard


1a. STANDARD MET - Projected ADA for county operated programs has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


2. CRITERION: LCFF Revenue

STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed fromthe prior fiscal year by more than the change in population, plus its cost-of-living adjustment (COLA)¹ plus or minus one percent.

For excess property tax counties, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property taxrevenues plus or minus one percent.

¹ County offices that are already at or above their LCFF target funding level receive no gap funding. These county offices have a COLA applied totheir LCFF target, but their year-over-year revenue increase might be less than the statutory COLA due to certain local factors and components of thefunding formula.

2A. County Office's LCFF Revenue Standard

Indicate which standard applies:

LCFF Revenue

Excess Property Tax/Minimum State Aid

The County office must select which LCFF revenue standard applies.

LCFF Revenue Standard selected: LCFF Revenue

2A-1. Calculating the County Office's LCFF Revenue Standard

DATA ENTRY: Section I, enter applicable data for all fiscal years. Section I-a is completed by a county office funded at Target, and Section I-b is completed by a county office funded

at Hold Harmless. Section II, enter data in Step 2b1 for all fiscal years. Section III, all data are extracted or calculated. Section IV, enter data in Step 1a for the two subsequent

fiscal years, Step 2b1, Step 2b3, and Step 2b4 for all fiscal years. All other data are extracted or calculated.

NOTE: Enter data in Section I, Line c1 and Section IV only if the county office has charter school funded county program ADA corresponding to financial data reported in Fund 01.

Regardless of the standard selected, criterion 2A-1 must be completed to obtain the total change in population and funding level.

Projected LCFF Revenue

Select County Office's LCFF revenue funding status:

At Target If status is at target, then COLA amount in Step 2b2 is used in Step 2c in Sections II and III.

Hold Harmless If status is hold harmless, then amount in Step 2c is zero in Sections II and III.

Status: At Target

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

I. LCFF Funding (2017-18) (2018-19) (2019-20) (2020-21)

a. COE funded at Target LCFFa1. COE Operations Grant

a2. COE Alternative Education Grant

b. COE funded at Hold Harmless LCFF N/A N/A N/A N/A

c. Charter Funded County Program

c1. Transition Entitlement

d. Total LCFF

(Sum of a or b, and c) 0.00 0.00 0.00 0.00

II. County Operations Grant

Step 1 - Change in Population

a. ADA (Funded)

(Form A, line B5 and Criterion 1B-2) 219,813.00 219,813.00 219,813.00 219,813.00

b. Prior Year ADA (Funded) 219,813.00 219,813.00 219,813.00

c. Difference (Step 1a minus Step 1b (At Target) or 0 (Hold Harmless)) 0.00 0.00 0.00

d. Percent Change Due to Population

(Step 1c divided by Step 1b) 0.00% 0.00% 0.00%

Step 2 - Change in Funding Level

a. Prior Year LCFF Funding

(Section I-a1 (At Target) or Section I-b(Hold Harmless), prior year column) 0.00 0.00 0.00

b1. COLA percentage (if COE is at target)b2. COLA amount (proxy for purposes of this criterion) 0.00 0.00 0.00c. Total Change (Step 2b2 (At Target) or 0 (Hold Harmless)) 0.00 0.00 0.00d. Percent Change Due to Funding Level

(Step 2c divided by Step 2a) 0.00% 0.00% 0.00%




Form 01CS


Step 3 - Weighted Change in Population and Funding Levela. Percent change in population and funding level

(Step 1d plus Step 2d) 0.00% 0.00% 0.00%

b. LCFF Percent allocation (Section I-a1 divided by Section I-d (At Target)

or Section I-b divided by Section I-d (Hold Harmless)) 0.00% 0.00% 0.00%

c. Weighted Percent change

(Step 3a x Step 3b) 0.00% 0.00% 0.00%

III. Alternative Education Grant Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

Step 1 - Change in Population (2017-18) (2018-19) (2019-20) (2020-21)a. ADA (Funded) (Form A, lines

B1d, C2d, and Criterion 1B-2) 242.70 242.70 235.00 234.00

b. Prior Year ADA (Funded) 242.70 242.70 235.00

c. Difference (Step 1a minus Step 1b) 0.00 (7.70) (1.00)


(Step 1c divided by Step 1b) 0.00% -3.17% -0.43%

Step 2 - Change in Funding Levela. Prior Year LCFF Funding

(Section I-a2 (At Target) or Section I-b (Hold Harmless), prior year column) 0.00 0.00 0.00

b1. COLA percentage (if COE is at target) (Section II-Step 2b1) 0.00% 0.00% 0.00%

b2. COLA amount (proxy for purposes of this criterion) 0.00 0.00 0.00

c. Total Change (Step 2b2 (At Target) or 0 (Hold Harmless)) 0.00 0.00 0.00

d. Percent Change Due to Funding Level


Step 3 - Weighted Change in Population and Funding Level

a. Percent change in population and funding level (Step 1d plus Step 2d) 0.00% -3.17% -0.43%

b. LCFF Percent allocation (Section I-a2 divided by Section I-d (At Target)

or Section I-b divided by Section I-d (Hold Harmless)) 0.00% 0.00% 0.00%


(Step 3a x Step 3b) 0.00% 0.00% 0.00%

IV. Charter Funded County Program Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year

Step 1 - Change in Population (2017-18) (2018-19) (2019-20) (2020-21)

a. ADA (Funded)

(Form A, line C3f) 0.00 0.00

b. Prior Year ADA (Funded) 0.00 0.00 0.00

c. Difference (Step 1a minus Step 1b) 0.00 0.00 0.00


(Step 1c divided by Step 1b) 0.00% 0.00% 0.00%

Step 2 - Change in Funding Level

a. Prior Year LCFF Funding (Section I-c1, prior year column) 0.00 0.00 0.00

b1. COLA percentage (if COE charter schools are at target)

b2. COLA amount (proxy for purposes of this criterion) 0.00 0.00 0.00

b3. Gap Funding (if COE charter schools are not at target)

b4. Economic Recovery Target Funding

(current year increment)

c Total (Step 2b2, Step 2b3, as applicable, plus Step 2b4) 0.00 0.00 0.00

d Percent Change Due to Funding Level


Step 3 - Weighted Change in Population and Funding Level

a. Percent change in population and funding level (Step 1d plus Step 2d) 0.00% 0.00% 0.00%

b. LCFF Percent allocation (Section I-c1 divided by Section I-d) 0.00% 0.00% 0.00%


(Step 3a x Step 3b) 0.00% 0.00% 0.00%

V. Weighted Change Budget Year 1st Subsequent Year 2nd Subsequent Year

a. Total weighted percent change (2018-19) (2019-20) (2020-21)

(Step 3c in sections II, III and IV) 0.00% 0.00% 0.00%

LCFF Revenue Standard (line V-a, plus/minus 1%): -1.00% to 1.00% -1.00% to 1.00% -1.00% to 1.00%




Form 01CS


2B. Alternate LCFF Revenue Standard - Excess Property Tax / Minimum State Aid

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

Excess Property Tax or Minimum State Aid County Office Projected LCFF Revenue


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

Projected local property taxes

(Form 01, Objects 8021 - 8089) 28,342,774.00 28,342,774.00 28,344,500.00 28,500,500.00

Excess Property Tax/Minimum State Aid Standard

(Percent change over previous year, plus/minus 1%): N/A N/A N/A

2C. Calculating the County Office's Projected Change in LCFF Revenue

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


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

1. LCFF Revenue

(Fund 01, Objects 8011,8012, 8020-8089) 31,607,106.00 31,489,049.00 31,650,000.00 31,850,250.00

County Office's Projected Change in LCFF Revenue: -0.37% 0.51% 0.63%

Standard: -1.00% to 1.00% -1.00% to 1.00% -1.00% to 1.00%

Status: Met Met Met

2D. Comparison of County Office LCFF Revenue to the Standard


1a. STANDARD MET - Projected change in LCFF revenue has met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


3. CRITERION: Salaries and Benefits

STANDARD: Projected total salaries and benefits for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal yearamount by more than the change in funded COLA plus or minus five percent.

3A. Calculating the County Office's Salaries and Benefits Standard Percentages


Budget Year 1st Subsequent Year 2nd Subsequent Year

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

1. County Office's Change in Funding Level

(Criterion 2C): -0.37% 0.51% 0.63%

2. County Office's Salaries and Benefits Standard

(Line 1, plus/minus 5%): -5.37% to 4.63% -4.49% to 5.51% -4.37% to 5.63%

3B. Calculating the County Office's Projected Change in Salaries and Benefits

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

data are extracted or calculated.

Salaries and Benefits

(Form 01, Objects 1000-3999) Percent Change

Fiscal Year (Form MYP, Lines B1-B3) Over Previous Year Status

First Prior Year (2017-18) 28,558,890.00

Budget Year (2018-19) 28,070,043.00 -1.71% Met

1st Subsequent Year (2019-20) 28,642,070.00 2.04% Met

2nd Subsequent Year (2020-21) 29,233,778.00 2.07% Met

3C. Comparison of County Office Change in Salaries and Benefits to the Standard


1a. STANDARD MET - Ratio of total salaries and benefits to total expenditures has met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


4. CRITERION: Other Revenues and Expenditures

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

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

4A. Calculating the County Office's Other Revenues and Expenditures Standard Percentage Ranges



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

1. County Office's Change in Funding Level

(Criterion 2C): -0.37% 0.51% 0.63%

2. County Office's Other Revenues and Expenditures

Standard Percentage Range (Line 1, plus/minus 10%): -10.37% to 9.63% -9.49% to 10.51% -9.37% to 10.63%

3. County Office's Other Revenues and Expenditures

Explanation Percentage Range (Line 1, plus/minus 5%): -5.37% to 4.63% -4.49% to 5.51% -4.37% to 5.63%

4B. Calculating the County Office's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 4A, Line 3)

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

years. All other data are extracted or calculated.

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

Percent Change Change Is Outside

Object Range / Fiscal Year Amount Over Previous Year Explanation Range

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

First Prior Year (2017-18) 5,015,947.00

Budget Year (2018-19) 2,204,764.00 -56.04% Yes

1st Subsequent Year (2019-20) 2,257,899.00 2.41% No

2nd Subsequent Year (2020-21) 2,321,120.00 2.80% No

Explanation:

(required if Yes)

Federal Revenue is down as a result of the COE not budgeting carryover and other possible funding sources that have not been fully realized.Although we do anticipate carry over in several restricted and unrestricted programs alike; we will revise the budget at 1st interim to include carryover and all secured grants that were not captured in the original budget.

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

First Prior Year (2017-18) 13,733,475.00

Budget Year (2018-19) 5,270,232.00 -61.62% Yes

1st Subsequent Year (2019-20) 5,397,245.00 2.41% No


Explanation:

(required if Yes)

Other State Revenue is down as a result of the COE not budgeting carryover and other possible funding sources that have not been fully realized.Although we do anticipate carry over in several restricted and unrestricted programs alike; we will revise the budget at 1st interim to include carryover and all secured grants that were not captured in the original budget.

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

First Prior Year (2017-18) 9,233,139.00

Budget Year (2018-19) 8,845,790.00 -4.20% No

1st Subsequent Year (2019-20) 8,253,974.00 -6.69% Yes


Explanation:

(required if Yes)

Local Revenue is down as a result of the COE not budgeting carryover and other possible funding sources that have not been fully realized.Although we do anticipate carry over in several restricted and unrestricted programs alike; we will revise thebudget at 1st interim to include carry overand all secured grants that were not captured in the original budget.

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

First Prior Year (2017-18) 1,459,002.00

Budget Year (2018-19) 453,432.00 -68.92% Yes

1st Subsequent Year (2019-20) 450,000.00 -0.76% No

2nd Subsequent Year (2020-21) 440,000.00 -2.22% No

Explanation:

(required if Yes)

Books and supplies cost are down as a result of several restricted programs expiring and or being phased out. As the grants are spend down theassociated expense columns decrease year to year until fully expended. Its normal for the COE to have lower expenses at budget adoption, howeverthis will most certainly be revised as we book carry over funds and post new grant dollars.




Form 01CS


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

First Prior Year (2017-18) 17,517,635.00

Budget Year (2018-19) 7,880,916.00 -55.01% Yes

1st Subsequent Year (2019-20) 7,520,000.00 -4.58% Yes


Explanation:

(required if Yes)

Services & Other Operating cost are down as a result of several restricted programs expiring and or being phased out. As the grants are spenddown the associated expense columns decrease year to year until fully expended. Its normal for the COE tohave lower expenses at budget adoption,however this will most certainly be revised as we book carry over funds and post new grant dollars.

4C. Calculating the County Office's Change in Total Operating Revenues and Expenditures (Section 4A, Line 2)


Percent Change

Object Range / Fiscal Year Amount Over Previous Year Status

Total Federal, Other State, and Other Local Revenue (Section 4B)

First Prior Year (2017-18) 27,982,561.00

Budget Year (2018-19) 16,320,786.00 -41.68% Not Met

1st Subsequent Year (2019-20) 15,909,118.00 -2.52% Met

2nd Subsequent Year (2020-21) 16,354,572.00 2.80% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 4B)

First Prior Year (2017-18) 18,976,637.00

Budget Year (2018-19) 8,334,348.00 -56.08% Not Met

1st Subsequent Year (2019-20) 7,970,000.00 -4.37% Met

2nd Subsequent Year (2020-21) 7,960,000.00 -0.13% Met

4D. Comparison of County Office Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 4B if the status in Section 4C is not met; no entry is allowed below.

1a. STANDARD NOT MET - Projected total operating revenues have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons forthe projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating revenueswithin the standard must be entered in Section 4B above and will also display in the explanation box below.

Explanation:

Federal Revenue

(linked from 4B

if NOT met)

Federal Revenue is down as a result of the COE not budgeting carryover and other possible funding sources that have not been fully realized.Although we do anticipate carry over in several restricted and unrestricted programs alike; we will revise the budget at 1st interim to include carryover and all secured grants that were not captured in the original budget.

Explanation:

Other State Revenue

(linked from 4B

if NOT met)

Other State Revenue is down as a result of the COE not budgeting carryover and other possible funding sources that have not been fully realized.Although we do anticipate carry over in several restricted and unrestricted programs alike; we will revise the budget at 1st interim to include carryover and all secured grants that were not captured in the original budget.

Explanation:

Other Local Revenue

(linked from 4B

if NOT met)

Local Revenue is down as a result of the COE not budgeting carryover and other possible funding sources that have not been fully realized.Although we do anticipate carry over in several restricted and unrestricted programs alike; we will revise thebudget at 1st interim to include carry overand all secured grants that were not captured in the original budget.

1b. STANDARD NOT MET - Projected total operating expenditures changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for theprojected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditureswithin the standard must be entered in Section 4B above and will also display in explanation box below.

Explanation:

Books and Supplies

(linked from 4B

if NOT met)

Books and supplies cost are down as a result of several restricted programs expiring and or being phased out. As the grants are spend down theassociated expense columns decrease year to year until fully expended. Its normal for the COE to have lower expenses at budget adoption, howeverthis will most certainly be revised as we book carry over funds and post new grant dollars.

Explanation:

Services and Other Exps

(linked from 4B

if NOT met)

Services & Other Operating cost are down as a result of several restricted programs expiring and or being phased out. As the grants are spenddown the associated expense columns decrease year to year until fully expended. Its normal for the COE tohave lower expenses at budget adoption,however this will most certainly be revised as we book carry over funds and post new grant dollars.




Form 01CS


5. CRITERION: Facilities Maintenance

STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education CodeSection 17070.75, if applicable, and that the county office is providing adequately to preserve the functionality of its facilities for their normal life inaccordance with Education Code sections 52066(d)(1) and 17002(d)(1).

Determining the County Office's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/RestrictedMaintenance Account (OMMA/RMA)

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

For all other school facility programs, AB 104 (Chapter 13, Statutes of 2015, effective January 1, 2016) requires the county office to deposit into the account, for the 2017-18 to2019-20 fiscal years, a minimum that is the greater of the following amounts:

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

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

5A. County Office's School Facility Program Funding

Indicate which School Facility Program funding applies:

Proposition 51 Only

Proposition 51 and All Other School Facility Programs

All Other School Facility Programs Only

Funding Selection: All Other School Facility Programs Only

5B. Calculating the County Office's Required Minimum Contribution

DATA ENTRY: All data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable.

Note: If "Proposition 51 and All Other School Facility Programs" is selected, then Line 1 will be used to calculate the required minimum contribution.

Budgeted

Unrestricted Expenditures

and Other Financing Uses 3% Required Budgeted Contribution ¹

(Form 01, Resources 0000-1999, Minimum Contribution to the Ongoing and Major

Objects 1000-7999) (Unrestricted Budget times 3%) Maintenance Account Status

1. Proposition 51 Required Minimum

Contribution 26,095,438.00 782,863.14 0.00 N/A

Budgeted

Unrestricted Expenditures 3% of Total Current Year

and Other Financing Uses General Fund Expenditures

(Form 01, Resources 0000-1999, and Other Financing Uses Amount Deposited¹ Lesser of: 3% or

Objects 1000-7999) (Unrestricted Budget times 3%) for 2014-15 Fiscal Year 2014-15 amount

2. All Other School Facility Programs

Required Minimum Contribution 26,095,438.00 782,863.14 0.00 0.00

2% of Total Current Year General Required Minimum

Fund Expenditures and Other Contribution/

Financing Uses (Unrestricted Greater of: Lesser of 3% or

Budget times 2%) 2014-15 amount or 2%

521,908.76 521,908.76

Budgeted Contribution ¹

to the Ongoing and Major

Maintenance Account Status

0.00 Not Met

¹ Fund 01, Resource 8150, Objects 8900-8999

3. Required Minimum Contribution 521,908.76




Form 01CS


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

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

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)




Form 01CS


6. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources), as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the countyoffice's available reserves¹ as a percentage of total expenditures and other financing uses², in two out of three prior fiscal years.

6A. Calculating the County Office's Deficit Spending Standard Percentage Levels


Third Prior Year Second Prior Year First Prior Year

(2015-16) (2016-17) (2017-18)

1. County Office's Available Reserve Amounts (resources 0000-1999)

a. Stabilization Arrangements

(Funds 01 and 17, Object 9750) 0.00 0.00 0.00

b. Reserve for Economic Uncertainties

(Funds 01 and 17, Object 9789) 1,450,222.90 1,256,265.07 1,525,000.00

c. Unassigned/Unappropriated

(Funds 01 and 17, Object 9790) 0.00 0.00 0.00

d. Negative County School Service Fund Ending Balances in

Restricted Resources (Fund 01, Object 979Z, if negative, for

each of resources 2000-9999) 0.00 0.00 0.00e. Available Reserves (Lines 1a through 1d) 1,450,222.90 1,256,265.07 1,525,000.00

2. Expenditures and Other Financing Uses

a. County Office's Total Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) 47,632,017.10 43,699,068.44 48,251,032.00

b. Plus: Special Education Pass-through Funds (Fund 10, resources

3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses

(Line 2a plus Line 2b) 47,632,017.10 43,699,068.44 48,251,032.00

3. County Office's Available Reserve Percentage

(Line 1e divided by Line 2c) 3.0% 2.9% 3.2%

County Office's Deficit Spending Standard Percentage Levels

(Line 3 times 1/3): 1.0% 1.0% 1.1%

¹Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve

for Economic Uncertainties, and Unassigned/Unappropriated accounts in the County School Service

Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be

reduced by any negative ending balances in restricted resources in the County School Service Fund.

² A county office of education that is the Administrative Unit (AU) of a Special Education Local Plan Area

(SELPA) may exclude from its expenditures the distribution of funds to its participating members.

6B. Calculating the County Office's Deficit Spending Percentages


Net Change in Total Unrestricted Expenditures Deficit Spending Level

Unrestricted Fund Balance and Other Financing Uses (If Net Change in Unrestricted Fund

Fiscal Year (Form 01, Section E) (Form 01, Objects 1000-7999) Balance is negative, else N/A) Status

Third Prior Year (2015-16) (883,734.23) 28,098,887.14 3.1% Not Met

Second Prior Year (2016-17) (1,916,507.07) 26,265,527.57 7.3% Not Met

First Prior Year (2017-18) (339,346.00) 25,991,478.00 1.3% Not Met

Budget Year (2018-19) (Information only) (1,144,914.00) 26,095,438.00

6C. Comparison of County Office Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage levels for two or more of the previous three fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budgets, and what change, if any, will be made to ensure that the subsequentbudgets are balanced within the standard.

Explanation:


The COE has implemented programs to assist in reducing the deficit over the next (3) fiscal years. Our MYP reflects this reduction to the deficit asplanned.




Form 01CS


7. CRITERION: Fund Balance

STANDARD: Budgeted beginning unrestricted county school service fund balance has not been overestimated for two out of three prior fiscal yearsby more than the following percentage levels:

County Office Total Expenditures

Percentage Level ¹ and Other Financing Uses ²

1.7% 0 to $5,957,999

1.3% $5,958,000 to $14,891,999

1.0% $14,892,000 to $67,018,000

0.7% $67,018,001 and over

¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reservesfor economic uncertainties over a three year period.

² A county office of education that is the Administrative Unit of a Special Education Local Plan Area mayexclude from its expenditures the distribution of funds to its participating members.

County Office's Expenditures and Other Financing Uses (Criterion 8A1), plus SELPA Pass-through

(Criterion 7A2b) if Criterion 7A, Line 1 is No: 36,635,656

County Office's Fund Balance Standard Percentage Level: 1.0%

7A. Calculating the County Office's Special Education Pass-through Exclusions (only for county offices that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and,

if Yes, enter data for item 2a and for the two subsequent years in item 2b; Budget Year data are extracted.

For county offices that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude pass-through funds distributed to SELPA members from the

calculations for fund balance and reserves? Yes

2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):


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

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223): 0.00

7B. Calculating the County Office's Unrestricted County School Service Fund Beginning Balance Percentages

DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted County School Service Fund Beginning Balance ³ Beginning Fund Balance

(Form 01, Line F1e, Unrestricted Column) Variance Level

Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status

Third Prior Year (2015-16) 20,347,596.00 21,327,806.60 N/A Met

Second Prior Year (2016-17) 18,696,715.00 20,444,072.37 N/A Met

First Prior Year (2017-18) 17,255,114.00 18,527,565.00 N/A Met

Budget Year (2018-19) (Information only) 18,188,219.00

³ Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795)

7C. Comparison of County Office Unrestricted Beginning Fund Balance to the Standard


1a. STANDARD MET - Unrestricted county school service fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of theprevious three years.

Explanation:





Form 01CS


8. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts asapplied to total expenditures and other financing uses²:

County Office Total Expenditures

Percentage Level³ and Other Financing Uses ³

5% or $67,000 (greater of) 0 to $5,957,999

4% or $298,000 (greater of) $5,958,000 to $14,891,999

3% or $596,000 (greater of) $14,892,000 to $67,018,000

2% or $2,011,000 (greater of) $67,018,001 and over

¹Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve forEconomic Uncertainties, and Unassigned/Unappropriated accounts in the County School Service Fundand the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will bereduced by any negative ending balances in restricted resources in the County School Service Fund.

² A county office of education that is the Administrative Unit of a Special Education Local Plan Area mayexclude from its expenditures the distribution of funds to its participating members.

³ Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 2574), rounded to the nearest thousand.


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

County Office's Expenditures and Other Financing Uses (Criterion 8A1), plus SELPA Pass-through

(Criterion 7A2b) if Criterion 7A, Line 1 is No: 36,635,656 36,830,370 37,412,078

County Office's Reserve Standard Percentage Level: 3% 3% 3%

8A. Calculating the County Office's Reserve Standard

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for line 1 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.


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

1. Expenditures and Other Financing Uses

(Fund 01, objects 1000-7999) (Form MYP, Line B11) 36,635,656.00 36,830,370.00 37,412,078.00

2. Plus: Special Education Pass-through

(Criterion 7A, Line 2b if Criterion 7A, Line 1 is No) 0.00

3. Total Expenditures and Other Financing Uses

(Line A1 plus Line A2) 36,635,656.00 36,830,370.00 37,412,078.00

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line A3 times Line A4) 1,099,069.68 1,104,911.10 1,122,362.34

6. Reserve Standard - by Amount

(From percentage level chart above) 596,000.00 596,000.00 596,000.00

7. County Office's Reserve Standard

(Greater of Line A5 or Line A6) 1,099,069.68 1,104,911.10 1,122,362.34




Form 01CS


8B. Calculating the County Office's Budgeted Reserve Amount

DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Reserve Amounts(Unrestricted resources 0000-1999 except lines 4, 8, and 9):

Budget Year(2018-19)

1st Subsequent Year(2019-20)

2nd Subsequent Year(2020-21)

1. County School Service Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00

2. County School Service Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYP, Line E1b) 1,250,000.00 1,250,000.00 1,196,325.00

3. County School Service Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYP, Line E1c) 0.00 0.00 0.004. County School Service Fund - Negative Ending Balances in Restricted

Resources (Fund 01, Object 979Z, if negative, for each

of resources 2000-9999) (Form MYP, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYP, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYP, Line E2b) 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYP, Line E2c) 0.00

8. County Office's Budgeted Reserve Amount

(Lines B1 thru B7) 1,250,000.00 1,250,000.00 1,196,325.00

9. County Office's Budgeted Reserve Percentage (Information only)

(Line 8 divided by Section 8A, Line 3) 3.41% 3.39% 3.20%

County Office's Reserve Standard

(Section 8A, Line 7): 1,099,069.68 1,104,911.10 1,122,362.34

Status: Met Met Met

8C. Comparison of County Office Reserve Amount to the Standard


1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your county office have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your county office have ongoing county school service fund expenditures in the budget in excess of

one percent of the total county school service fund expenditures that are funded with one-time resources? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Use of Ongoing Revenues for One-time Expenditures

1a. Does your county office have large non-recurring county school service fund expenditures that are funded

with ongoing county school service fund revenues? No

1b. If Yes, identify the expenditures:

S4. Contingent Revenues

1a. Does your county office have projected revenues for the budget year or either of the two subsequent fiscal

years contingent on reauthorization by the local government, special legislation, or other definitive act

(e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:




Form 01CS


S5. Contributions

Identify projected contributions from unrestricted resources in the county school service fund to restricted resources in the county school service fund for the budget year and twosubsequent fiscal years. Provide an explanation if contributions have changed from prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation shouldinclude whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the county school service fund to cover operating deficits in either the county school service fund or any other fund for the budget year andtwo subsequent fiscal years. Provide an explanation if transfers have changed from prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation shouldinclude whether transfers are ongoing or one-time in nature.

Estimate the impact of any capital projects on the county school service fund operational budget.

County Office's Contributions and Transfers Standard:-10.0% to +10.0%

or -$20,000 to +$20,000

S5A. Identification of the County Office's Projected Contributions, Transfers, and Capital Projects that may Impact the County School Service Fund

DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year will be extracted. ForTransfers In and Transfers Out, enter data in the First Prior Year. If Form MYP exists, the data will be extracted for the Budget Year, and 1st and 2nd Subsequent Years. If Form MYPdoes not exist, enter data in the Budget Year, 1st and 2nd subsequent Years. Click the appropriate button for item 1d; all other data will be calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status

1a. Contributions, Unrestricted County School Service Fund (Fund 01, Resources 0000-1999, Object 8980)

First Prior Year (2017-18) (10,625.00)

Budget Year (2018-19) (136,174.00) 125,549.00 1181.6% Not Met

1st Subsequent Year (2019-20) 0.00 (136,174.00) -100.0% Not Met

2nd Subsequent Year (2020-21) 0.00 0.00 0.0% Met

1b. Transfers In, County School Service Fund *

First Prior Year (2017-18) 0.00

Budget Year (2018-19) 0.00 0.00 0.0% Met

1st Subsequent Year (2019-20) 0.00 0.00 0.0% Met


1c. Transfers Out, County School Service Fund *

First Prior Year (2017-18) 692,059.00

Budget Year (2018-19) 23,645.00 (668,414.00) -96.6% Not Met

1st Subsequent Year (2019-20) 0.00 (23,645.00) -100.0% Not Met


1d. Impact of Capital Projects

Do you have any capital projects that may impact the county school service fund operational budget? No

* Include transfers used to cover operating deficits in either the county school service fund or any other fund.

S5B. Status of the County Office's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d.

1a. NOT MET - The projected contributions from the unrestricted county school service fund to restricted county school service fund programs have changed by more than thestandard for one or more of the budget or subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions areongoing or one-time in nature. Explain the county office's plan, with timeframes, for reducing or eliminating the contribution.

Explanation:


Contribution to special ed to cover cost beyond annual allocation. this amount will encroach on the unrestricted general fund.

1b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:





Form 01CS


1c. NOT MET - The projected transfers out of the county school service fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years.Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the county office's plan, with timeframes, for reducing oreliminating the transfers.

Explanation:


Transfers out will still occur as a normal part of the year end close process through and actual jouranl. The budget piece of that amount out of fund01 into fund 67 is being captured in the benefits expense section within the 3XXX object code. 3701,02,51 & 52.

1d. NO - There are no capital projects that may impact the county school service fund operational budget.

Project Information:

(required if YES)




Form 01CS


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the budget year and two subsequent fiscal years. Explain how any increase in annualpayments will be funded.

Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the County Office's Long-term Commitments

DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your county office have long-term (multiyear) commitments?

(If No, skip item 2 and sections S6B and S6C) Yes

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefitsother than pensions (OPEB); OPEB is disclosed in Criterion S7A.

# of Years SACS Fund and Object Codes Used For: Principal Balance

Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2018

Capital Leases

Certificates of ParticipationGeneral Obligation Bonds

Supp Early Retirement Program

State School Building Loans

Compensated Absences on going Fund 01 Objects 8011,8660,8689,8699 1,087,287

Other Long-term Commitments (do not include OPEB):

TOTAL: 1,087,287


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

Annual Payment Annual Payment Annual Payment Annual Payment

Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases

Certificates of Participation

General Obligation Bonds

Supp Early Retirement Program

State School Building Loans

Compensated Absences 96,409 95,000 94,000 93,000

Other Long-term Commitments (continued):

Total Annual Payments: 96,409 95,000 94,000 93,000

Has total annual payment increased over prior year (2017-18)? No No No




Form 01CS


S6B. Comparison of County Office's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. NO - Annual payments for long-term commitments have not increased in one or more of the budget and two subsequent fiscal years.

Explanation:

(required if Yes to increase

in total annual payments)

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2. NO - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.

Explanation:

(required if Yes)




Form 01CS


S7. Unfunded Liabilities

Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate theactuarially determined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate therequired contribution; and, indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the County Office's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB)

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b.

1. Does your county office provide postemployment benefits other

than pensions (OPEB)? (If No, skip items 2-5) No

2. For the county office's OPEB:

a. Are they lifetime benefits? No

b. Do benefits continue past age 65? No

c. Describe any other characteristics of the county office's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:

3. a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Actuarial

b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Government Fund

government fund 2,637,481

4. OPEB Liabilities

a. Total OPEB liability 6,141,018.00

b. OPEB plan(s) fiduciary net position (if applicable)

c. Total/Net OPEB liability (Line 4a minus Line 4b) 6,141,018.00

d. Is total OPEB liability based on the county office's estimate

or an actuarial valuation? Actuarial

e. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jun 30, 2017


5. OPEB Contributions (2018-19) (2019-20) (2020-21)

a. OPEB actuarially determined contribution (ADC), if available, per

actuarial valuation or Alternative Measurement

Method

b. OPEB amount contributed (for this purpose, include premiums paid to a

self-insurance fund) (funds 01-70, objects 3701-3752) 710,268.00 710,268.00 710,268.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

d. Number of retirees receiving OPEB benefits




Form 01CS


S7B. Identification of the County Office's Unfunded Liability for Self-Insurance Programs

DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section.

1. Does your county office operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do notinclude OPEB, which is covered in Section 7A) (If No, skip items 2-4)

No

2. Describe each self-insurance program operated by the county office, including details for each such as level of risk retained, funding approach, basis for the valuation (countyoffice's estimate or actuarial valuation), and date of the valuation:

3. Self-Insurance Liabilities

a. Accrued liability for self-insurance programs

b. Unfunded liability for self-insurance programs

4. Self-Insurance Contributions Budget Year 1st Subsequent Year 2nd Subsequent Year

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

a. Required contribution (funding) for self-insurance programs

b. Amount contributed (funded) for self-insurance programs




Form 01CS


S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; andinclude all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare theincrease in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:

The county office of education must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the CaliforniaDepartment of Education (CDE) with an analysis of the cost of the settlement and its impact on the operating budget.

The CDE shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the governing board and the county superintendentof schools.

S8A. Cost Analysis of County Office's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year

(2017-18) (2018-19) (2019-20) (2020-21)Number of certificated (non-management)full-time-equivalent (FTE) positions

30.9 25.9 25.9 25.9

Certificated (Non-management) Salary and Benefit Negotiations1. Are salary and benefit negotiations settled for the budget year?

NoIf Yes, and the corresponding public disclosure documentshave not been filed with the CDE, complete questions 2-4.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 5 and 6.

Negotiations Settled

2. Per Government Code Section 3547.5(a), date of public

disclosure board meeting:

3. Period covered by the agreement: Begin Date: End Date:

4. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year

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

Is the cost of salary settlement included in the budget and multiyear

projections (MYPs)?

One Year Agreement

Total cost of salary settlement

% change in salary schedule from prior year

or

Multiyear Agreement


% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

5. Cost of a one percent increase in salary and statutory benefits 36,433


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

6. Amount included for any tentative salary schedule increases 0 0 0




Form 01CS



Certificated (Non-management) Health and Welfare (H&W) Benefits (2018-19) (2019-20) (2020-21)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 57,875 60,769 63,807

3. Percent of H&W cost paid by employer fixed fixed fixed

4. Percent projected change in H&W cost over prior year 0.0% 5.0% 5.0%

Certificated (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:


Certificated (Non-management) Step and Column Adjustments (2018-19) (2019-20) (2020-21)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 36,436 36,820 37,200

3. Percent change in step & column over prior year 1.0% 1.0% 1.0%


Certificated (Non-management) Attrition (layoffs and retirements) (2018-19) (2019-20) (2020-21)

1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs?

No No No

Certificated (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8B. Cost Analysis of County Office's Labor Agreements - Classified (Non-management) Employees



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

Number of classified (non-management)FTE positions 120.8 117.5 117.5 117.5

Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No

If Yes, and the corresponding public disclosure documentshave not been filed with the CDE, complete questions 2-4.



2. Per Government Code Section 3547.5(a), date of public disclosure

board meeting:

3. Period covered by the agreement: Begin Date: End Date:


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


projections (MYPs)?

One Year Agreement


% change in salary schedule from prior year

or

Multiyear Agreement



Identify the source of funding that will be used to support multiyear salary commitments:


5. Cost of a one percent increase in salary and statutory benefits 91,234


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

6. Amount included for any tentative salary schedule increases 0 0 0




Form 01CS



Classified (Non-management) Health and Welfare (H&W) Benefits (2018-19) (2019-20) (2020-21)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 1,656,355 1,739,173 1,826,131

3. Percent of H&W cost paid by employer fixed fixed fixed

4. Percent projected change in H&W cost over prior year 5.0% 5.0% 5.0%

Classified (Non-management) Prior Year Settlements

Are any new costs from prior year settlements included in the budget? No

If Yes, amount of new costs included in the budget and MYPsIf Yes, explain the nature of the new costs:


Classified (Non-management) Step and Column Adjustments (2018-19) (2019-20) (2020-21)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 72,727 73,483 74,250

3. Percent change in step & column over prior year 1.0% 1.0% 1.0%


Classified (Non-management) Attrition (layoffs and retirements) (2018-19) (2019-20) (2020-21)

1. Are savings from attrition included in the budget and MYPs? Yes Yes Yes

2. Are additional H&W benefits for those laid-off or retiredemployees included in the budget and MYPs? No No No

Classified (Non-management) - OtherList other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CS


S8C. Cost Analysis of County Office's Labor Agreements - Management/Supervisor/Confidential Employees



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

Number of management, supervisor, andconfidential FTE positions 65.6 58.6 58.6 58.6

Management/Supervisor/Confidential

Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? n/a

If Yes, complete question 2.


If n/a, skip the remainder of Section S8C.



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


projections (MYPs)?




3. Cost of a one percent increase in salary and statutory benefits


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

4. Amount included for any tentative salary schedule increases

Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year

Health and Welfare (H&W) Benefits (2018-19) (2019-20) (2020-21)

1. Are costs of H&W benefit changes included in the budget and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year


Step and Column Adjustments (2018-19) (2019-20) (2020-21)

1. Are step & column adjustments included in the budget and MYPs?

2. Cost of step & column adjustments

3. Percent change in step & column over prior year


Other Benefits (mileage, bonuses, etc.) (2018-19) (2019-20) (2020-21)

1. Are costs of other benefits included in the budget and MYPs?

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year




Form 01CS


S9. Local Control and Accountability Plan (LCAP)

Confirm that the county office of education's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the county office of education's governing board adopt an LCAP or approve an update to the LCAP effective for the budget year? Yes

2. Approval date for adoption of the LCAP or approval of an update to the LCAP. Jun 12, 2018

S10. LCAP Expenditures

Confirm that the county office of education's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the county office of education's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as Yes

described in the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services and Expenditures?




Form 01CS


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, butmay alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A1 through A8 except item A3, which is automatically completed based on data in Criterion 1.

A1. Do cash flow projections show that the county office will end the budget year with a

negative cash balance in the county school service fund? No

A2. Is the system of personnel position control independent from the payroll system?

No

A3. Is the County Operations Grant ADA decreasing in both the prior fiscal year and budget year? (Data from

Criterion 1, Sections 1B-1 and 1B-2, County Operations Grant ADA column, are used to determine

Yes or No) No

A4. Are new charter schools operating in county office boundaries that impact the county office's

ADA, either in the prior fiscal year or budget year? Yes

A5. Has the county office entered into a bargaining agreement where any of the budget

or subsequent years of the agreement would result in salary increases that No

are expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the county office provide uncapped (100% employer paid) health benefits for current or

retired employees? No

A7. Does the county office have any reports that indicate fiscal distress?

(If Yes, provide copies to CDE) No

A8. Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months? No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:

(optional)

End of County Office Budget Criteria and Standards Review

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SACS2018 Financial Reporting Software - 2018.1.0

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0000000

July 1 Budget

2018-19 Budget

Technical Review Checks

Alameda County Office of Education Alameda

County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)

W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if

data are correct an explanation is optional, but encouraged)

EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved.

PASSED

BUDGET-CERT-PROVIDE - (F) - Budget Certification (Form CB) must be provided.

PASSED

WK-COMP-CERT-PROVIDE - (F) - Workers' Compensation Certification (Form CC)

must be provided. PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form A) must be provided.

PASSED

CS-PROVIDE - (F) - The Criteria and Standards Review (Form 01CS) has been

provided. PASSED

MYP-PROVIDE - (W) - A Multiyear Projection Worksheet must be provided with

your Budget. (Note: LEAs may use a multiyear projection worksheet other than

Form MYP, with approval of their reviewing agency, as long as it provides

current year and at least two subsequent fiscal years, and separately

projects unrestricted resources, restricted resources, and combined total

resources.) PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the

forms should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the

forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the

affected forms must be opened and saved. PASSED

Checks Completed.

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SACS2018 Financial Reporting Software - 2018.1.0

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July 1 Budget

2017-18 Estimated Actuals

Technical Review Checks

Alameda County Office of Education Alameda

County

Following is a chart of the various types of technical review checks and related requirements:

F - Fatal (Data must be corrected; an explanation is not allowed)

W/WC - Warning/Warning with Calculation (If data are not correct, correct the data; if data are correct an explanation is required)

O - Informational (If data are not correct, correct the data; if

data are correct an explanation is optional, but encouraged)

EXPORT CHECKSFORM01-PROVIDE - (F) - Form 01 (Form 01I) must be opened and saved.

PASSED

ADA-PROVIDE - (F) - Average Daily Attendance data (Form A) must be provided.

PASSED

CHK-UNBALANCED-A - (W) - Unbalanced and/or incomplete data in any of the

forms should be corrected before an official export is completed. PASSED

CHK-UNBALANCED-B - (F) - Unbalanced and/or incomplete data in any of the

forms must be corrected before an official export can be completed. PASSED

CHK-DEPENDENCY - (F) - If data have changed that affect other forms, the

affected forms must be opened and saved. PASSED

Checks Completed.

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