Unaudited Actuals FINANCIAL REPORTS Unaudited Actuals School District Certification

Transcription

1 FINANCIAL REPORTS School District Certification Form CA UNAUDITED ACTUAL FINANCIAL REPORT: To the County Superintendent of Schools: UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section and is hereby approved and filed by the governing board of the school district pursuant to Education Code Section Signed Date of Meeting: Sept. 4, 2014 Clerk/Secretary of the Governing Board (Original signature required) To the Superintendent of Public Instruction: UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracy by the County Superintendent of Schools pursuant to Education Code Section Signed County Superintendent/Designee (Original signature required) Date: For additional information on the unaudited actual reports, please contact: For County Office of Education: For School District: Merle Ordonez Lee Wang Name Name Business Services Consultant Director of Fiscal Services Title Title x 259 Telephone Telephone Ordonez_Merle@lacoe.edu lwang@rosemead.k12.ca.us Address Address SELECTION OF BUDGET ADOPTION CYCLE: Pursuant to Education Code Section 42127(i), this school district elects to use the following budget adoption cycle for the budget year: ( S ) Adoption Cycle ('D' for Dual or 'S' for Single) File: ca (Rev 03/25/2009) Page 1 Printed: 9/9/2014 5:47 PM

2 FINANCIAL REPORTS Summary of Unaudited Actual Data Submission Form CA Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports. Form Description Value CEA of Current Cost of Education Expended for Classroom Compensation 65.44% Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school districts or future apportionments may be affected. (EC 41372) CEA Deficiency Amount $0.00 Applicable to districts not exempt from the requirement and not meeting the minimum classroom compensation percentage - see Form CEA for further details. GANN Adjustments to Appropriations Limit Per Government Code Section $0.00 If this amount is not zero, it represents an increase to your appropriations limit. The Department of Finance must be notified of increases within 45 days of budget adoption. Adjusted Appropriations Limit $17,031, Appropriations Subject to Limit $17,031, These amounts represent the board approved Appropriations Limit and Appropriations Subject to Limit pursuant to Government Code Section 7906 and EC ICR Preliminary Proposed Indirect Cost Rate 7.38% Fixed-with-carry-forward indirect cost rate for use in , subject to CDE approval. NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE Met If MOE Not Met, the apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency age - Based on Total Expenditures MOE Deficiency age - Based on Expenditures Per ADA File: ca (Rev 05/20/2014) Page 1 Printed: 9/9/2014 5:07 PM

3 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) LCFF Sources ,732, ,732, ,160, ,160, % 2) Federal Revenue ,900, ,900, ,977, ,977, % 3) Other State Revenue , ,438, ,886, , ,125, ,558, % 4) Other Local Revenue , ,904, ,348, , ,780, ,822, % 5) TOTAL, REVENUES 18,623, ,243, ,867, ,635, ,883, ,519, % B. EXPENDITURES 1) Certificated Salaries ,908, ,060, ,968, ,077, ,981, ,059, % 2) Classified Salaries ,127, ,469, ,596, ,390, ,555, ,946, % 3) Employee Benefits ,239, ,083, ,322, ,446, ,147, ,593, % 4) Books and Supplies , , , , , ,177, % 5) Services and Other Operating Expenditures ,940, ,212, ,152, ,999, ,272, ,271, % 6) Capital Outlay , , , , % 7) Other Outgo (excluding Transfers of Indirect Costs) , , , , % 8) Other Outgo - Transfers of Indirect Costs (303,056.63) 162, (140,511.12) (363,777.00) 209, (154,152.00) 9.7% 9) TOTAL, EXPENDITURES 17,105, ,809, ,914, ,150, ,365, ,515, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 1,518, (1,565,859.71) (47,088.00) 2,485, (2,481,588.00) 3, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , , % b) Transfers Out , , , , % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (1,707,026.70) 1,707, (2,239,848.00) 2,239, % 4) TOTAL, OTHER FINANCING SOURCES/USES (1,170,963.44) 1,707, , (2,512,561.00) 2,239, (272,713.00) % File: fund-a (Rev 06/17/2014) Page 1 Printed: 9/9/2014 4:52 PM

4 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 347, , , (27,093.00) (241,740.00) (268,833.00) % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , ,522, ,287, , ,011, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 939, , ,522, ,287, , ,011, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 939, , ,522, ,287, , ,011, % 2) Ending Balance, June 30 (E + F1e) 1,287, , ,011, ,260, , ,742, % Components of Ending Fund Balance a) Nonspendable Revolving Cash , , % Stores , , % Prepaid Expenditures % All Others % b) Restricted , , , , % c) Committed Stabilization Arrangements % Other Commitments % d) Assigned Other Assignments , , , , % Supplemental/Concentration EIA-LEP , , Supplemental/Concentration EIA-LEP , , e) Unassigned/unappropriated Reserve for Economic Uncertainties ,091, ,091, ,158, ,158, % Unassigned/Unappropriated Amount % % Diff Column C & F File: fund-a (Rev 06/17/2014) Page 2 Printed: 9/9/2014 4:52 PM

5 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F G. ASSETS 1) Cash a) in County Treasury , , ,177, ) Fair Value Adjustment to Cash in County Treasury b) in Banks , , c) in Revolving Fund , , d) with Fiscal Agent e) collections awaiting deposit ) Investments ) Accounts Receivable ,820, ,777, ,597, ) Due from Grantor Government ) Due from Other Funds ) Stores , , ) Prepaid Expenditures ) Other Current Assets , , ) TOTAL, ASSETS 3,680, ,287, ,967, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS I. LIABILITIES 1) Accounts Payable ,464, ,284, ,749, ) Due to Grantor Governments ) Due to Other Funds , , ) Current Loans ) Unearned Revenue , , , ) TOTAL, LIABILITIES 2,392, ,563, ,956, J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS K. FUND EQUITY Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 1,287, , ,011, File: fund-a (Rev 06/17/2014) Page 3 Printed: 9/9/2014 4:52 PM

6 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F LCFF SOURCES Principal Apportionment State Aid - Current Year ,015, ,015, ,689, ,689, % Education Protection Account State Aid - Current Year ,910, ,910, ,667, ,667, % State Aid - Prior Years , , % Tax Relief Subventions Homeowners' Exemptions , , ,803, ,803, % Timber Yield Tax % Other Subventions/In-Lieu Taxes % County & District Taxes Secured Roll Taxes ,255, ,255, % Unsecured Roll Taxes , , % Prior Years' Taxes , , % Supplemental Taxes , , % Education Revenue Augmentation Fund (ERAF) , , % Community Redevelopment Funds (SB 617/699/1992) , , % Penalties and Interest from Delinquent Taxes 8048 (5,338.20) 0.00 (5,338.20) % Miscellaneous Funds (EC 41604) Royalties and Bonuses % Other In-Lieu Taxes % Less: Non-LCFF (50%) Adjustment % Subtotal, LCFF Sources 17,732, ,732, ,160, ,160, % LCFF Transfers Unrestricted LCFF Transfers - Current Year % All Other LCFF Transfers - Current Year All Other % Transfers to Charter Schools in Lieu of Property Taxes % Property Taxes Transfers % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 17,732, ,732, ,160, ,160, % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement , , , , % Special Education Discretionary Grants , , , , % Child Nutrition Programs % Forest Reserve Funds % Flood Control Funds % Wildlife Reserve Funds % FEMA % Interagency Contracts Between LEAs , , , , % Pass-Through Revenues from Federal Sources % NCLB: Title I, Part A, Basic Grants Low- Income and Neglected , , , , % NCLB: Title I, Part D, Local Delinquent Programs % NCLB: Title II, Part A, Teacher Quality , , , , % NCLB: Title III, Immigrant Education Program % File: fund-a (Rev 06/17/2014) Page 4 Printed: 9/9/2014 4:52 PM

7 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) NCLB: Title III, Limited English Proficient (LEP) Student Program , , , , % NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) % Other No Child Left Behind % Diff Column C & F , , , , , , , % Vocational and Applied Technology Education % Safe and Drug Free Schools % All Other Federal Revenue All Other , , , , % TOTAL, FEDERAL REVENUE ,900, ,900, ,977, ,977, % OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year % Prior Years % Special Education Master Plan Current Year % Prior Years % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other % Class Size Reduction, K % Child Nutrition Programs % Mandated Costs Reimbursements , , , , % Lottery - Unrestricted and Instructional Materials , , , , , , % Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions % Other Subventions/In-Lieu Taxes % Pass-Through Revenues from State Sources % School Based Coordination Program % After School Education and Safety (ASES) , , , , % Charter School Facility Grant % Drug/Alcohol/Tobacco Funds 6650, % California Clean Energy Jobs Act , , % Healthy Start % American Indian Early Childhood Education % Specialized Secondary % School Community Violence Prevention Grant % Quality Education Investment Act % Common Core State Standards Implementation , , , , % All Other State Revenue All Other , , , , , % TOTAL, OTHER STATE REVENUE 447, ,438, ,886, , ,125, ,558, % File: fund-a (Rev 06/17/2014) Page 5 Printed: 9/9/2014 4:52 PM

8 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll % Unsecured Roll % Prior Years' Taxes % Supplemental Taxes % Non-Ad Valorem Taxes Parcel Taxes % Other % Community Redevelopment Funds Not Subject to LCFF Deduction , , % Penalties and Interest from Delinquent Non-LCFF Taxes % Sales Sale of Equipment/Supplies % Sale of Publications % Food Service Sales % All Other Sales % Leases and Rentals % Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Adult Education Fees % Non-Resident Students % Transportation Fees From Individuals % Interagency Services % Mitigation/Developer Fees % All Other Fees and Contracts % Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment % Pass-Through Revenues From Local Sources % All Other Local Revenue , , , , , , % Tuition , , , , % All Other Transfers In % Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools % From County Offices ,450, ,450, ,322, ,322, % From JPAs % ROC/P Transfers From Districts or Charter Schools % From County Offices % From JPAs % Other Transfers of Apportionments From Districts or Charter Schools All Other % From County Offices All Other % From JPAs All Other % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 443, ,904, ,348, , ,780, ,822, % TOTAL, REVENUES 18,623, ,243, ,867, ,635, ,883, ,519, % File: fund-a (Rev 06/17/2014) Page 6 Printed: 9/9/2014 4:52 PM

9 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CERTIFICATED SALARIES Certificated Teachers' Salaries ,723, ,548, ,272, ,744, ,590, ,334, % Certificated Pupil Support Salaries , , , , , , % Certificated Supervisors' and Administrators' Salaries , , ,214, , , ,208, % Other Certificated Salaries % TOTAL, CERTIFICATED SALARIES 9,908, ,060, ,968, ,077, ,981, ,059, % CLASSIFIED SALARIES Classified Instructional Salaries , , , , , , % Classified Support Salaries , , , , , , % Classified Supervisors' and Administrators' Salaries , , , , , , % Clerical, Technical and Office Salaries , , , , , ,184, % Other Classified Salaries , , , , , , % TOTAL, CLASSIFIED SALARIES 2,127, ,469, ,596, ,390, ,555, ,946, % EMPLOYEE BENEFITS STRS , , , , , ,102, % PERS , , , , , , % OASDI/Medicare/Alternative , , , , , , % Health and Welfare Benefits ,331, , ,815, ,537, , ,089, % Unemployment Insurance , , , , , , % Workers' Compensation , , , , , , % OPEB, Allocated , , , , % OPEB, Active Employees % Other Employee Benefits , , , % TOTAL, EMPLOYEE BENEFITS 3,239, ,083, ,322, ,446, ,147, ,593, % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , , , , % Books and Other Reference Materials , , % Materials and Supplies , , , , , , % Noncapitalized Equipment , , , , , , % Food , , % TOTAL, BOOKS AND SUPPLIES 192, , , , , ,177, % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services , , , % Travel and Conferences , , , , , , % Dues and Memberships , , , , , % Insurance , , , , % Operations and Housekeeping Services , , , , , , % Rentals, Leases, Repairs, and Noncapitalized Improvements , , , , , , % Transfers of Direct Costs % Transfers of Direct Costs - Interfund % Professional/Consulting Services and Operating Expenditures , , ,690, , , ,935, % Communications , , , , , , % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,940, ,212, ,152, ,999, ,272, ,271, % File: fund-a (Rev 06/17/2014) Page 7 Printed: 9/9/2014 4:52 PM

10 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings % Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment , , , , % Equipment Replacement % TOTAL, CAPITAL OUTLAY , , , , % OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements % State Special Schools % Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools , , , , % Payments to County Offices , , New Payments to JPAs % Transfers of Pass-Through Revenues To Districts or Charter Schools % To County Offices % To JPAs % Special Education SELPA Transfers of Apportionments To Districts or Charter Schools % To County Offices % To JPAs % ROC/P Transfers of Apportionments To Districts or Charter Schools % To County Offices % To JPAs % Other Transfers of Apportionments All Other % All Other Transfers % All Other Transfers Out to All Others % Debt Service Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) , , , , % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (162,545.51) 162, (209,625.00) 209, % Transfers of Indirect Costs - Interfund 7350 (140,511.12) 0.00 (140,511.12) (154,152.00) 0.00 (154,152.00) 9.7% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (303,056.63) 162, (140,511.12) (363,777.00) 209, (154,152.00) 9.7% TOTAL, EXPENDITURES 17,105, ,809, ,914, ,150, ,365, ,515, % File: fund-a (Rev 06/17/2014) Page 8 Printed: 9/9/2014 4:52 PM

11 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund , , % From: Bond Interest and Redemption Fund % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN 750, , % INTERFUND TRANSFERS OUT To: Child Development Fund , , , , % To: Special Reserve Fund % To: State School Building Fund/ County School Facilities Fund % To: Cafeteria Fund % Other Authorized Interfund Transfers Out , , , , % (b) TOTAL, INTERFUND TRANSFERS OUT 213, , , , % OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments % Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings % Other Sources Transfers from Funds of Lapsed/Reorganized LEAs % Long-Term Debt Proceeds Proceeds from Certificates of Participation % Proceeds from Capital Leases % Proceeds from Lease Revenue Bonds % All Other Financing Sources % (c) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES % CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (1,707,026.70) 1,707, (2,239,848.00) 2,239, % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS (1,707,026.70) 1,707, (2,239,848.00) 2,239, % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (1,170,963.44) 1,707, , (2,512,561.00) 2,239, (272,713.00) % File: fund-a (Rev 06/17/2014) Page 9 Printed: 9/9/2014 4:52 PM

12 Child Development Fund Form 12 A. REVENUES 1) LCFF Sources % 2) Federal Revenue , , % 3) Other State Revenue , , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 947, , % B. EXPENDITURES 1) Certificated Salaries , , % 2) Classified Salaries , , % 3) Employee Benefits , , % 4) Books and Supplies , , % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs , , % 9) TOTAL, EXPENDITURES 1,062, ,144, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (115,512.72) (311,499.00) 169.7% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , , % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES 81, , % File: fund-b (Rev 04/09/2014) Page 1 Printed: 9/9/2014 4:53 PM

13 Child Development Fund Form 12 E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (34,454.98) (210,936.00) 512.2% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 367, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 367, , % 2) Ending Balance, June 30 (E + F1e) 333, , % Components of Ending Fund Balance a) Nonspendable Revolving Cash % Stores % Prepaid Expenditures % All Others % b) Restricted , , % c) Committed Stabilization Arrangements % Other Commitments % d) Assigned Other Assignments , , % e) Unassigned/Unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount % File: fund-b (Rev 04/09/2014) Page 2 Printed: 9/9/2014 4:53 PM

14 Child Development Fund Form 12 G. ASSETS 1) Cash a) in County Treasury , ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit ) Investments ) Accounts Receivable , ) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets ) TOTAL, ASSETS 406, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1) Accounts Payable , ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Unearned Revenue ) TOTAL, LIABILITIES 73, J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS 0.00 K. FUND EQUITY Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 333, File: fund-b (Rev 04/09/2014) Page 3 Printed: 9/9/2014 4:53 PM

15 Child Development Fund Form 12 FEDERAL REVENUE Child Nutrition Programs , , % Interagency Contracts Between LEAs % NCLB: Title I, Part A, Basic Grants Low- Income and Neglected % All Other Federal Revenue All Other , New TOTAL, FEDERAL REVENUE 63, , % OTHER STATE REVENUE Child Nutrition Programs , % Child Development Apportionments % Pass-Through Revenues from State Sources % State Preschool , , % All Other State Revenue All Other % TOTAL, OTHER STATE REVENUE 533, , % OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies % Food Service Sales % Interest , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Child Development Parent Fees , , % Interagency Services % All Other Fees and Contracts % Other Local Revenue All Other Local Revenue % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 349, , % TOTAL, REVENUES 947, , % File: fund-b (Rev 04/09/2014) Page 4 Printed: 9/9/2014 4:53 PM

16 Child Development Fund Form 12 CERTIFICATED SALARIES Certificated Teachers' Salaries , , % Certificated Pupil Support Salaries % Certificated Supervisors' and Administrators' Salaries , , % Other Certificated Salaries % TOTAL, CERTIFICATED SALARIES 48, , % CLASSIFIED SALARIES Classified Instructional Salaries % Classified Support Salaries , , % Classified Supervisors' and Administrators' Salaries % Clerical, Technical and Office Salaries , , % Other Classified Salaries , , % TOTAL, CLASSIFIED SALARIES 527, , % EMPLOYEE BENEFITS STRS , , % PERS , , % OASDI/Medicare/Alternative , , % Health and Welfare Benefits , , % Unemployment Insurance % Workers' Compensation , , % OPEB, Allocated % OPEB, Active Employees % Other Employee Benefits , % TOTAL, EMPLOYEE BENEFITS 208, , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials % Books and Other Reference Materials % Materials and Supplies , , % Noncapitalized Equipment , , % Food , , % TOTAL, BOOKS AND SUPPLIES 191, , % File: fund-b (Rev 04/09/2014) Page 5 Printed: 9/9/2014 4:53 PM

17 Child Development Fund Form 12 SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % Travel and Conferences , , % Dues and Memberships % Insurance % Operations and Housekeeping Services % Rentals, Leases, Repairs, and Noncapitalized Improvements , , % Transfers of Direct Costs % Transfers of Direct Costs - Interfund % Professional/Consulting Services and Operating Expenditures , , % Communications % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 26, , % CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings % Equipment % Equipment Replacement % TOTAL, CAPITAL OUTLAY % OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others % Debt Service Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund , , % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 60, , % TOTAL, EXPENDITURES 1,062, ,144, % File: fund-b (Rev 04/09/2014) Page 6 Printed: 9/9/2014 4:53 PM

18 Child Development Fund Form 12 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund , , % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN 81, , % INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out % (b) TOTAL, INTERFUND TRANSFERS OUT % OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs % Long-Term Debt Proceeds Proceeds from Certificates of Participation % Proceeds from Capital Leases % All Other Financing Sources % (c) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES % CONTRIBUTIONS Contributions from Unrestricted Revenues % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 81, , % File: fund-b (Rev 04/09/2014) Page 7 Printed: 9/9/2014 4:53 PM

19 Cafeteria Special Revenue Fund Form 13 A. REVENUES 1) LCFF Sources % 2) Federal Revenue ,308, ,322, % 3) Other State Revenue , , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 1,595, ,638, % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries , , % 3) Employee Benefits , , % 4) Books and Supplies , , % 5) Services and Other Operating Expenditures , , % 6) Capital Outlay , New 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs , , % 9) TOTAL, EXPENDITURES 1,582, ,642, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 13, (4,167.00) % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-b (Rev 04/09/2014) Page 1 Printed: 9/9/2014 4:54 PM

20 Cafeteria Special Revenue Fund Form 13 E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 13, (4,167.00) % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 475, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 475, , % 2) Ending Balance, June 30 (E + F1e) 489, , % Components of Ending Fund Balance a) Nonspendable Revolving Cash , % Stores , % Prepaid Expenditures % All Others % b) Restricted , , % c) Committed Stabilization Arrangements % Other Commitments % d) Assigned Other Assignments , , % e) Unassigned/Unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount % File: fund-b (Rev 04/09/2014) Page 2 Printed: 9/9/2014 4:54 PM

21 Cafeteria Special Revenue Fund Form 13 G. ASSETS 1) Cash a) in County Treasury , ) Fair Value Adjustment to Cash in County Treasury b) in Banks , c) in Revolving Fund , d) with Fiscal Agent e) collections awaiting deposit ) Investments ) Accounts Receivable , ) Due from Grantor Government ) Due from Other Funds ) Stores , ) Prepaid Expenditures ) Other Current Assets ) TOTAL, ASSETS 572, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1) Accounts Payable , ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Unearned Revenue ) TOTAL, LIABILITIES 83, J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS 0.00 K. FUND EQUITY Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 489, File: fund-b (Rev 04/09/2014) Page 3 Printed: 9/9/2014 4:54 PM

22 Cafeteria Special Revenue Fund Form 13 FEDERAL REVENUE Child Nutrition Programs ,308, ,322, % All Other Federal Revenue % TOTAL, FEDERAL REVENUE 1,308, ,322, % OTHER STATE REVENUE Child Nutrition Programs , , % All Other State Revenue % TOTAL, OTHER STATE REVENUE 97, , % OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies % Food Service Sales , , % Leases and Rentals % Interest , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Interagency Services % Other Local Revenue All Other Local Revenue % TOTAL, OTHER LOCAL REVENUE 190, , % TOTAL, REVENUES 1,595, ,638, % File: fund-b (Rev 04/09/2014) Page 4 Printed: 9/9/2014 4:54 PM

23 Cafeteria Special Revenue Fund Form 13 CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries % Other Certificated Salaries % TOTAL, CERTIFICATED SALARIES % CLASSIFIED SALARIES Classified Support Salaries , , % Classified Supervisors' and Administrators' Salaries , , % Clerical, Technical and Office Salaries , , % Other Classified Salaries , , % TOTAL, CLASSIFIED SALARIES 621, , % EMPLOYEE BENEFITS STRS % PERS , , % OASDI/Medicare/Alternative , , % Health and Welfare Benefits , , % Unemployment Insurance % Workers' Compensation , , % OPEB, Allocated % OPEB, Active Employees % Other Employee Benefits , % TOTAL, EMPLOYEE BENEFITS 228, , % BOOKS AND SUPPLIES Books and Other Reference Materials % Materials and Supplies , , % Noncapitalized Equipment , , % Food , , % TOTAL, BOOKS AND SUPPLIES 594, , % File: fund-b (Rev 04/09/2014) Page 5 Printed: 9/9/2014 4:54 PM

24 Cafeteria Special Revenue Fund Form 13 SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % Travel and Conferences , , % Dues and Memberships New Insurance % Operations and Housekeeping Services % Rentals, Leases, Repairs, and Noncapitalized Improvements , , % Transfers of Direct Costs % Transfers of Direct Costs - Interfund % Professional/Consulting Services and Operating Expenditures , , % Communications , % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 58, , % CAPITAL OUTLAY Buildings and Improvements of Buildings New Equipment , New Equipment Replacement % TOTAL, CAPITAL OUTLAY , New OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund , , % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 80, , % TOTAL, EXPENDITURES 1,582, ,642, % File: fund-b (Rev 04/09/2014) Page 6 Printed: 9/9/2014 4:54 PM

25 Cafeteria Special Revenue Fund Form 13 INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out % (b) TOTAL, INTERFUND TRANSFERS OUT % OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs % Long-Term Debt Proceeds Proceeds from Capital Leases % All Other Financing Sources % (c) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES % CONTRIBUTIONS Contributions from Unrestricted Revenues % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) % File: fund-b (Rev 04/09/2014) Page 7 Printed: 9/9/2014 4:54 PM

26 Deferred Maintenance Fund Form 14 A. REVENUES 1) LCFF Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue % 5) TOTAL, REVENUES % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures % 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-b (Rev 04/09/2014) Page 1 Printed: 9/9/2014 4:55 PM

27 Deferred Maintenance Fund Form 14 E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited , , % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 26, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 26, , % 2) Ending Balance, June 30 (E + F1e) 26, , % Components of Ending Fund Balance a) Nonspendable Revolving Cash % Stores % Prepaid Expenditures % All Others % b) Restricted % c) Committed Stabilization Arrangements % Other Commitments % d) Assigned Other Assignments , , % e) Unassigned/Unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount % File: fund-b (Rev 04/09/2014) Page 2 Printed: 9/9/2014 4:55 PM

28 Deferred Maintenance Fund Form 14 G. ASSETS 1) Cash a) in County Treasury , ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit ) Investments ) Accounts Receivable ) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets ) TOTAL, ASSETS 26, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1) Accounts Payable ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Unearned Revenue ) TOTAL, LIABILITIES 0.00 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS 0.00 K. FUND EQUITY Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 26, File: fund-b (Rev 04/09/2014) Page 3 Printed: 9/9/2014 4:55 PM