Criteria and Standards Review Summary

Transcription

1 First Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year Form CI NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant to Education Code (EC) sections and 42130) Signed: District Superintendent or Designee Date: NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board. To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by the governing board of the school district. (Pursuant to EC Section 42131) Meeting Date: December 14, 2016 CERTIFICATION OF FINANCIAL CONDITION Signed: President of the Governing Board X POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years. QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years. NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal year. Contact person for additional information on the interim report: Name: Martin R. Fuentes Telephone: Title: Controller Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01CSI). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed. CRITERIA AND STANDARDS 1 Average Daily Attendance Funded ADA for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption. Met X Not Met File: ci (Rev 04/09/2015) Page 1 of 3 Printed: 11/28/ :04 PM

2 First Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year Form CI CRITERIA AND STANDARDS (continued) 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption. 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios. 4 Local Control Funding Formula (LCFF) Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption. 5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption. 6b Other Expenditures Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption. 7 Ongoing and Major Maintenance Account If applicable, changes occurring since budget adoption meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account). 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years. 9a Fund Balance Projected general fund balance will be positive at the end of the current and two subsequent fiscal years. 9b Cash Balance Projected general fund cash balance will be positive at the end of the current fiscal year. 10 Reserves Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the current and two subsequent fiscal years. Met X X X X X X X X Not Met X X X SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget X adoption that may impact the budget? S2 S3 Using One-time Revenues to Fund Ongoing Expenditures Temporary Interfund Borrowings Are there ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent? Are there projected temporary borrowings between funds? S4 Contingent Revenues Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since budget adoption by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years? X X X X File: ci (Rev 04/09/2015) Page 2 of 3 Printed: 11/28/ :04 PM

3 First Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year Form CI SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X S7a S7b Postemployment Benefits Other than Pensions Other Self-insurance Benefits If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's ( ) annual payment? If yes, 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? Does the district provide postemployment benefits other than pensions (OPEB)? If yes, have there been changes since budget adoption in OPEB liabilities? Does the district operate any self-insurance programs (e.g., workers' compensation)? If yes, have there been changes since budget adoption in selfinsurance liabilities? S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations still unsettled for: Certificated? (Section S8A, Line 1b) X Classified? (Section S8B, Line 1b) X Management/supervisor/confidential? (Section S8C, Line 1b) X S8 Labor Agreement Budget Revisions For negotiations settled since budget adoption, per Government Code Section (c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for: Certificated? (Section S8A, Line 3) n/a Classified? (Section S8B, Line 3) n/a S9 Status of Other Funds Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? X X X X n/a X X ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? X A2 Independent Position Control Is personnel position control independent from the payroll system? A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? A4 A5 New Charter Schools Impacting District Enrollment Salary Increases Exceed COLA Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year? Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? A7 Independent Financial System Is the district s financial system independent from the county office system? A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC (a). A9 Change of CBO or Superintendent Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? X X X X X X X X File: ci (Rev 04/09/2015) Page 3 of 3 Printed: 11/28/ :04 PM

4 First Interim TABLE OF CONTENTS Form TCI G = General Ledger Data; S = Supplemental Data Data Supplied For: Board Approved Operating Form Description Original Actuals to Budget Budget Date 01I General Fund/County School Service Fund GS GS GS GS 09I Charter Schools Special Revenue Fund G G G G 10I Special Education Pass-Through Fund 11I Adult Education Fund G G G G 12I Child Development Fund 13I Cafeteria Special Revenue Fund G G G G 14I Deferred Maintenance Fund G G G G 15I Pupil Transportation Equipment Fund 17I Special Reserve Fund for Other Than Capital Outlay Projects 18I School Bus Emissions Reduction Fund 19I Foundation Special Revenue Fund Projected 20I Special Reserve Fund for Postemployment Benefits G G G G 21I Building Fund G G G G 25I Capital Facilities Fund G G G G 30I State School Building Lease-Purchase Fund 35I County School Facilities Fund G G G G 40I Special Reserve Fund for Capital Outlay Projects G G G G 49I Capital Project Fund for Blended Component Units 51I Bond Interest and Redemption Fund 52I Debt Service Fund for Blended Component Units 53I Tax Override Fund 56I Debt Service Fund 57I Foundation Permanent Fund 61I Cafeteria Enterprise Fund 62I Charter Schools Enterprise Fund 63I Other Enterprise Fund 66I Warehouse Revolving Fund 67I Self-Insurance Fund 71I Retiree Benefit Fund 73I Foundation Private-Purpose Trust Fund AI Average Daily Attendance S S S CASH Cashflow Worksheet S CHG Change Order Form CI Interim Certification S ICR Indirect Cost Rate Worksheet MYPI Multiyear Projections - General Fund GS NCMOE No Child Left Behind Maintenance of Effort G SIAI Summary of Interfund Activities - G 01CSI Criteria and Standards Review S File: tci (Rev 03/03/2014) Page 1 of 1 Printed: 11/28/ :06 PM

5 General Fund Summary - Unrestricted/Restricted Form 01I Description Resource Codes Object Codes (E/B) A. REVENUES 1) LCFF Sources ,186, ,186, ,911, ,235, , % 2) Federal Revenue ,427, ,427, , ,442, , % 3) Other State Revenue ,280, ,280, , ,405, , % 4) Other Local Revenue ,504, ,504, ,597, ,466, ,961, % 5) TOTAL, REVENUES 137,399, ,399, ,300, ,549, B. EXPENDITURES 1) Certificated Salaries ,499, ,499, ,655, ,827, (327,969.00) -0.6% 2) Classified Salaries ,690, ,690, ,545, ,959, (268,501.00) -1.2% 3) Employee Benefits ,364, ,364, ,014, ,232, , % 4) Books and Supplies ,058, ,058, ,095, ,786, (727,729.00) -17.9% 5) Services and Other Operating Expenditures ,506, ,506, ,540, ,439, (932,593.00) -6.9% 6) Capital Outlay , , , , (9,364.00) -5.3% 7) Other Outgo (excluding Transfers of Indirect Costs) ,477, ,477, , ,829, , % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 134,773, ,773, ,607, ,259, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 2,626, ,626, (27,307,279.09) 3,290, D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , , , , (2,899.00) -2.2% b) Transfers Out ,346, ,346, , ,416, (70,000.00) -5.2% 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES (1,216,907.00) (1,216,907.00) (602,063.16) (1,289,806.00) File: fundi-a (Rev 03/22/2016) Page 1 Printed: 11/28/ :08 PM

6 General Fund Summary - Unrestricted/Restricted Form 01I Description Resource Codes Object Codes (E/B) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,410, ,410, (27,909,342.25) 2,000, F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,791, ,791, ,791, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 14,791, ,791, ,791, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 14,791, ,791, ,791, ) Ending Balance, June 30 (E + F1e) 16,201, ,201, ,792, Components of Ending Fund Balance a) Nonspendable Revolving Cash , , Stores , , Prepaid Expenditures All Others b) Restricted ,880, ,880, ,320, c) Committed Stabilization Arrangements Other Commitments d) Assigned Other Assignments ,153, ,899, ,050, e) Unassigned/Unappropriated Reserve for Economic Uncertainties ,167, ,260, ,260, Unassigned/Unappropriated Amount 9790 (0.02) (0.02) (0.02) File: fundi-a (Rev 03/22/2016) Page 2 Printed: 11/28/ :08 PM

7 General Fund Summary - Unrestricted/Restricted Form 01I Description Resource Codes Object Codes (E/B) LCFF SOURCES Principal Apportionment State Aid - Current Year ,203, ,203, , ,203, % Education Protection Account State Aid - Current Year ,569, ,569, , ,569, % State Aid - Prior Years % Tax Relief Subventions Homeowners' Exemptions , , , (1,275.00) -0.2% Timber Yield Tax (250.00) % Other Subventions/In-Lieu Taxes % County & District Taxes Secured Roll Taxes ,849, ,849, ,124, , % Unsecured Roll Taxes ,457, ,457, ,739, ,899, (557,751.00) -10.2% Prior Years' Taxes (22,089.66) 82, , New Supplemental Taxes % Education Revenue Augmentation Fund (ERAF) % Community Redevelopment Funds (SB 617/699/1992) ,606, ,606, ,856, , % Penalties and Interest from Delinquent Taxes % Miscellaneous Funds (EC 41604) Royalties and Bonuses % Other In-Lieu Taxes % Less: Non-LCFF (50%) Adjustment % Subtotal, LCFF Sources 124,257, ,257, ,084, ,306, , % LCFF Transfers Unrestricted LCFF Transfers - Current Year % All Other LCFF Transfers - Current Year All Other % Transfers to Charter Schools in Lieu of Property Taxes 8096 (8,928,916.00) (8,928,916.00) (1,747,527.80) (8,928,916.00) % Property Taxes Transfers ,858, ,858, , ,858, % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 119,186, ,186, ,911, ,235, , % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement ,385, ,385, (205,821.18) 1,385, % Special Education Discretionary Grants % Child Nutrition Programs % Donated Food Commodities % 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 Program % NCLB: Title II, Part A, Teacher Quality , , , , % File: fundi-a (Rev 03/22/2016) Page 3 Printed: 11/28/ :08 PM

8 General Fund Summary - Unrestricted/Restricted Form 01I Description Resource Codes Object Codes (E/B) NCLB: Title III, Immigration Education Program , , , , % 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 , , , , , , , % Vocational and Applied Technology Education , , , , , % Safe and Drug Free Schools % All Other Federal Revenue All Other , , (132.05) 140, % TOTAL, FEDERAL REVENUE 3,427, ,427, , ,442, , % OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years % Special Education Master Plan Current Year (346,592.97) % Prior Years , , , , % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other % Child Nutrition Programs % Mandated Costs Reimbursements ,364, ,364, ,364, % Lottery - Unrestricted and Instructional Materia ,329, ,329, , ,550, , % Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions % Other Subventions/In-Lieu Taxes % Pass-Through Revenues from State Sources % After School Education and Safety (ASES) % Charter School Facility Grant % Career Technical Education Incentive Grant Program ,150, % Drug/Alcohol/Tobacco Funds 6650, % California Clean Energy Jobs Act % Specialized Secondary % American Indian Early Childhood Education % Quality Education Investment Act % Common Core State Standards Implementation % All Other State Revenue All Other ,386, ,386, (173,249.11) 1,290, (96,290.00) -6.9% TOTAL, OTHER STATE REVENUE 5,280, ,280, , ,405, , % File: fundi-a (Rev 03/22/2016) Page 4 Printed: 11/28/ :08 PM

9 General Fund Summary - Unrestricted/Restricted Form 01I Description Resource Codes Object Codes (E/B) 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 ,592, ,592, ,342, , % 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 ,309, ,309, ,240, ,441, ,131, % Tuition % All Other Transfers In , , , , % Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools % From County Offices % 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 9,504, ,504, ,597, ,466, ,961, % TOTAL, REVENUES 137,399, ,399, ,300, ,549, ,149, % File: fundi-a (Rev 03/22/2016) Page 5 Printed: 11/28/ :08 PM

10 General Fund Summary - Unrestricted/Restricted Form 01I Description Resource Codes Object Codes (E/B) CERTIFICATED SALARIES Certificated Teachers' Salaries ,154, ,154, ,546, ,012, , % Certificated Pupil Support Salaries ,716, ,716, ,250, ,609, , % Certificated Supervisors' and Administrators' Salaries ,504, ,504, ,535, ,476, , % Other Certificated Salaries ,123, ,123, ,323, ,729, (605,548.00) -14.7% TOTAL, CERTIFICATED SALARIES 58,499, ,499, ,655, ,827, (327,969.00) -0.6% CLASSIFIED SALARIES Classified Instructional Salaries ,539, ,539, ,106, ,798, (258,957.00) -5.7% Classified Support Salaries ,041, ,041, ,139, ,010, , % Classified Supervisors' and Administrators' Salaries ,641, ,641, , ,615, , % Clerical, Technical and Office Salaries ,845, ,845, ,214, ,802, , % Other Classified Salaries ,623, ,623, , ,732, (109,395.00) -6.7% TOTAL, CLASSIFIED SALARIES 21,690, ,690, ,545, ,959, (268,501.00) -1.2% EMPLOYEE BENEFITS STRS ,317, ,317, ,047, ,370, (52,471.00) -0.7% PERS ,718, ,718, , ,944, (225,786.00) -8.3% OASDI/Medicare/Alternative ,542, ,542, , ,572, (29,428.00) -1.2% Health and Welfare Benefits ,744, ,744, ,081, ,187, , % Unemployment Insurance , , , , , % Workers' Compensation ,736, ,736, , ,911, (174,798.00) -10.1% OPEB, Allocated ,422, ,422, , ,422, % OPEB, Active Employees % Other Employee Benefits , , , , , % TOTAL, EMPLOYEE BENEFITS 34,364, ,364, ,014, ,232, , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , , , (603,189.00) % Books and Other Reference Materials , , , , (1,474.00) -2.6% Materials and Supplies ,493, ,493, ,025, ,598, (105,197.00) -3.0% Noncapitalized Equipment , , , , (17,869.00) -9.6% Food % TOTAL, BOOKS AND SUPPLIES 4,058, ,058, ,095, ,786, (727,729.00) -17.9% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services , , , % Travel and Conferences , , , , (26,139.00) -8.3% Dues and Memberships , , , , % Insurance , , , , (5,923.00) -0.7% Operations and Housekeeping Services ,719, ,719, , ,670, , % Rentals, Leases, Repairs, and Noncapitalized Improvements ,395, ,395, , ,483, (87,645.00) -6.3% 0.0% Transfers of Direct Costs (3,674.00) % Transfers of Direct Costs - Interfund 5750 (35,900.00) (35,900.00) (4,013.11) (41,900.00) 6, % Professional/Consulting Services and Operating Expenditures ,730, ,730, ,547, ,596, (865,743.00) -11.2% Communications , , , , (1,843.00) -0.4% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 13,506, ,506, ,540, ,439, (932,593.00) -6.9% File: fundi-a (Rev 03/22/2016) Page 6 Printed: 11/28/ :08 PM

11 General Fund Summary - Unrestricted/Restricted Form 01I Description Resource Codes Object Codes (E/B) CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings % Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment , , , , (9,364.00) -36.9% Equipment Replacement , , , , % TOTAL, CAPITAL OUTLAY 175, , , , (9,364.00) -5.3% 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 , , , (121,353.00) % Payments to County Offices ,491, ,491, , , , % 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) 2,477, ,477, , ,829, , % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs Transfers of Indirect Costs - Interfund % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS % TOTAL, EXPENDITURES 134,773, ,773, ,607, ,259, (1,486,401.00) -1.1% File: fundi-a (Rev 03/22/2016) Page 7 Printed: 11/28/ :08 PM

12 General Fund Summary - Unrestricted/Restricted Form 01I Description Resource Codes Object Codes (E/B) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund % From: Bond Interest and Redemption Fund % Other Authorized Interfund Transfers In , , , , (2,899.00) -2.2% (a) TOTAL, INTERFUND TRANSFERS IN 130, , , , (2,899.00) -2.2% INTERFUND TRANSFERS OUT To: Child Development Fund % To: Special Reserve Fund % To: State School Building Fund/ County School Facilities Fund % To: Cafeteria Fund , , , , (70,000.00) -11.3% Other Authorized Interfund Transfers Out , , , % (b) TOTAL, INTERFUND TRANSFERS OUT 1,346, ,346, , ,416, (70,000.00) -5.2% 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 Contributions from Restricted Revenues (e) TOTAL, CONTRIBUTIONS % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (1,216,907.00) (1,216,907.00) (602,063.16) (1,289,806.00) 72, % File: fundi-a (Rev 03/22/2016) Page 8 Printed: 11/28/ :08 PM

13 General Fund Unrestricted (Resources ) Form 01I Description Resource Codes Object Codes (E/B) A. REVENUES 1) LCFF Sources ,328, ,328, ,337, ,377, , % 2) Federal Revenue , , , % 3) Other State Revenue ,407, ,407, , ,578, , % 4) Other Local Revenue ,073, ,073, , ,823, , % 5) TOTAL, REVENUES 122,844, ,844, ,338, ,814, B. EXPENDITURES 1) Certificated Salaries ,556, ,556, ,332, ,590, (33,895.00) -0.1% 2) Classified Salaries ,312, ,312, ,200, ,319, (7,160.00) -0.1% 3) Employee Benefits ,798, ,798, ,809, ,876, (77,869.00) -0.3% 4) Books and Supplies ,142, ,142, , ,730, , % 5) Services and Other Operating Expenditures ,028, ,028, ,683, ,056, (27,845.00) -0.4% 6) Capital Outlay , , , , (9,364.00) -6.0% 7) Other Outgo (excluding Transfers of Indirect Costs) ,021, ,021, , ,252, , % 8) Other Outgo - Transfers of Indirect Costs (119,923.00) (119,923.00) 0.00 (122,242.00) 2, % 9) TOTAL, EXPENDITURES 99,896, ,896, ,469, ,869, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 22,948, ,948, (24,130,978.04) 24,945, D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , , , , (2,899.00) -2.2% b) Transfers Out , , , , (70,000.00) -8.6% 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (20,596,884.00) (20,596,884.00) 0.00 (21,369,597.00) (772,713.00) 3.8% 4) TOTAL, OTHER FINANCING SOURCES/USES (21,278,791.00) (21,278,791.00) (602,063.16) (22,124,403.00) File: fundi-a (Rev 03/22/2016) Page 1 Printed: 11/28/ :08 PM

14 General Fund Unrestricted (Resources ) Form 01I Description Resource Codes Object Codes (E/B) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 1,670, ,670, (24,733,041.20) 2,820, F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,650, ,650, ,650, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 12,650, ,650, ,650, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 12,650, ,650, ,650, ) Ending Balance, June 30 (E + F1e) 14,320, ,320, ,471, 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 ,153, ,899, ,050, e) Unassigned/Unappropriated Reserve for Economic Uncertainties ,167, ,260, ,260, Unassigned/Unappropriated Amount File: fundi-a (Rev 03/22/2016) Page 2 Printed: 11/28/ :08 PM

15 General Fund Unrestricted (Resources ) Form 01I Description Resource Codes Object Codes (E/B) LCFF SOURCES Principal Apportionment State Aid - Current Year ,203, ,203, , ,203, % Education Protection Account State Aid - Current Year ,569, ,569, , ,569, % State Aid - Prior Years % Tax Relief Subventions Homeowners' Exemptions , , , (1,275.00) -0.2% Timber Yield Tax (250.00) % Other Subventions/In-Lieu Taxes % County & District Taxes Secured Roll Taxes ,849, ,849, ,124, , % Unsecured Roll Taxes ,457, ,457, ,739, ,899, (557,751.00) -10.2% Prior Years' Taxes (22,089.66) 82, , New Supplemental Taxes % Education Revenue Augmentation Fund (ERAF) % Community Redevelopment Funds (SB 617/699/1992) ,606, ,606, ,856, , % Penalties and Interest from Delinquent Taxes % Miscellaneous Funds (EC 41604) Royalties and Bonuses % Other In-Lieu Taxes % Less: Non-LCFF (50%) Adjustment % Subtotal, LCFF Sources 124,257, ,257, ,084, ,306, , % LCFF Transfers Unrestricted LCFF Transfers - Current Year % All Other LCFF Transfers - Current Year All Other % Transfers to Charter Schools in Lieu of Property Taxes 8096 (8,928,916.00) (8,928,916.00) (1,747,527.80) (8,928,916.00) % Property Taxes Transfers % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 115,328, ,328, ,337, ,377, , % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement Special Education Discretionary Grants Child Nutrition Programs Donated Food Commodities 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 Program NCLB: Title II, Part A, Teacher Quality File: fundi-a (Rev 03/22/2016) Page 3 Printed: 11/28/ :08 PM

16 General Fund Unrestricted (Resources ) Form 01I Description Resource Codes Object Codes (E/B) NCLB: Title III, Immigration Education Program 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 , , , Vocational and Applied Technology Education Safe and Drug Free Schools All Other Federal Revenue All Other , , , % TOTAL, FEDERAL REVENUE 35, , , % OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement 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 % Child Nutrition Programs Mandated Costs Reimbursements ,364, ,364, ,364, % Lottery - Unrestricted and Instructional Materials ,029, ,029, , ,200, , % Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions Other Subventions/In-Lieu Taxes Pass-Through Revenues from State Sources % After School Education and Safety (ASES) Charter School Facility Grant Career Technical Education Incentive Grant Program Drug/Alcohol/Tobacco Funds 6650, California Clean Energy Jobs Act Specialized Secondary American Indian Early Childhood Education Quality Education Investment Act Common Core State Standards Implementation All Other State Revenue All Other , , , , % TOTAL, OTHER STATE REVENUE 3,407, ,407, , ,578, , % File: fundi-a (Rev 03/22/2016) Page 4 Printed: 11/28/ :08 PM

17 General Fund Unrestricted (Resources ) Form 01I Description Resource Codes Object Codes (E/B) 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 ,592, ,592, ,342, 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 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 4,073, ,073, , ,823, , % TOTAL, REVENUES 122,844, ,844, ,338, ,814, , % File: fundi-a (Rev 03/22/2016) Page 5 Printed: 11/28/ :08 PM

18 General Fund Unrestricted (Resources ) Form 01I Description Resource Codes Object Codes (E/B) Certificated Teachers' Salaries ,801, ,801, ,096, ,698, , % Certificated Pupil Support Salaries ,216, ,216, ,146, ,159, , % Certificated Supervisors' and Administrators' Salaries ,106, ,106, ,372, ,988, , % Other Certificated Salaries ,431, ,431, , ,744, (312,711.00) -12.9% TOTAL, CERTIFICATED SALARIES 47,556, ,556, ,332, ,590, (33,895.00) -0.1% CLASSIFIED SALARIES Classified Instructional Salaries , , , , (65,156.00) -8.1% Classified Support Salaries ,054, ,054, ,434, ,059, (5,462.00) -0.1% Classified Supervisors' and Administrators' Salaries ,489, ,489, , ,463, , % Clerical, Technical and Office Salaries ,504, ,504, ,097, ,459, , % Other Classified Salaries , , , , (7,570.00) -1.6% TOTAL, CLASSIFIED SALARIES 14,312, ,312, ,200, ,319, (7,160.00) -0.1% EMPLOYEE BENEFITS STRS ,956, ,956, ,653, ,992, (36,480.00) -0.6% PERS ,814, ,814, , ,888, (73,641.00) -4.1% OASDI/Medicare/Alternative ,804, ,804, , ,804, (421.00) 0.0% Health and Welfare Benefits ,112, ,112, ,086, ,001, , % Unemployment Insurance , , , , , % Workers' Compensation ,340, ,340, , ,466, (125,372.00) -9.3% OPEB, Allocated ,145, ,145, , ,145, % OPEB, Active Employees % Other Employee Benefits , , , , , % TOTAL, EMPLOYEE BENEFITS 26,798, ,798, ,809, ,876, (77,869.00) -0.3% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , , , % Books and Other Reference Materials , , , , % Materials and Supplies ,939, ,939, , ,519, , % Noncapitalized Equipment , , , , (8,396.00) -8.3% Food % TOTAL, BOOKS AND SUPPLIES 2,142, ,142, , ,730, , % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services , , , % Travel and Conferences , , , , , % Dues and Memberships , , , , % Insurance , , , , (5,923.00) -0.7% Operations and Housekeeping Services ,702, ,702, , ,653, , % Rentals, Leases, Repairs, and Noncapitalized Improvements , , , , (864.00) -0.2% Transfers of Direct Costs 5710 (132,535.00) (132,535.00) (43,155.42) (140,235.00) 7, % Transfers of Direct Costs - Interfund 5750 (35,900.00) (35,900.00) (4,013.11) (41,900.00) 6, % Professional/Consulting Services and Operating Expenditures ,534, ,534, , ,622, (87,458.00) -3.5% Communications , , , , % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 7,028, ,028, ,683, ,056, (27,845.00) -0.4% File: fundi-a (Rev 03/22/2016) Page 6 Printed: 11/28/ :08 PM

19 General Fund Unrestricted (Resources ) Form 01I Description Resource Codes Object Codes (E/B) CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings % Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment , , , , (9,364.00) % Equipment Replacement , , , % TOTAL, CAPITAL OUTLAY 155, , , , (9,364.00) -6.0% 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 ,100, ,100, , , % 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) 2,021, ,021, , ,252, , % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (119,923.00) (119,923.00) 0.00 (122,242.00) 2, % Transfers of Indirect Costs - Interfund % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (119,923.00) (119,923.00) 0.00 (122,242.00) 2, % TOTAL, EXPENDITURES 99,896, ,896, ,469, ,869, ,026, % File: fundi-a (Rev 03/22/2016) Page 7 Printed: 11/28/ :08 PM

20 General Fund Unrestricted (Resources ) Form 01I Description Resource Codes Object Codes (E/B) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund % From: Bond Interest and Redemption Fund % Other Authorized Interfund Transfers In , , , , (2,899.00) -2.2% (a) TOTAL, INTERFUND TRANSFERS IN 130, , , , (2,899.00) -2.2% INTERFUND TRANSFERS OUT To: Child Development Fund % To: Special Reserve Fund % To: State School Building Fund/ County School Facilities Fund % To: Cafeteria Fund , , , , (70,000.00) -11.3% Other Authorized Interfund Transfers Out , , , % (b) TOTAL, INTERFUND TRANSFERS OUT 811, , , , (70,000.00) -8.6% 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 (20,596,884.00) (20,596,884.00) 0.00 (21,369,597.00) (772,713.00) 3.8% Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS (20,596,884.00) (20,596,884.00) 0.00 (21,369,597.00) (772,713.00) 3.8% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (21,278,791.00) (21,278,791.00) (602,063.16) (22,124,403.00) (845,612.00) 4.0% File: fundi-a (Rev 03/22/2016) Page 8 Printed: 11/28/ :08 PM

21 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Object Codes (E/B) A. REVENUES 1) LCFF Sources ,858, ,858, , ,858, % 2) Federal Revenue ,392, ,392, , ,407, , % 3) Other State Revenue ,872, ,872, , ,826, (46,290.00) -2.5% 4) Other Local Revenue ,431, ,431, ,635, ,643, ,211, % 5) TOTAL, REVENUES 14,555, ,555, ,962, ,735, B. EXPENDITURES 1) Certificated Salaries ,943, ,943, ,322, ,237, (294,074.00) -2.7% 2) Classified Salaries ,378, ,378, ,345, ,639, (261,341.00) -3.5% 3) Employee Benefits ,565, ,565, ,204, ,355, , % 4) Books and Supplies ,915, ,915, ,384, ,055, (1,139,283.00) -59.5% 5) Services and Other Operating Expenditures ,477, ,477, , ,382, (904,748.00) -14.0% 6) Capital Outlay , , , , % 7) Other Outgo (excluding Transfers of Indirect Costs) , , , , (121,353.00) -26.6% 8) Other Outgo - Transfers of Indirect Costs , , , (2,319.00) -1.9% 9) TOTAL, EXPENDITURES 34,876, ,876, ,138, ,390, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (20,321,884.00) (20,321,884.00) (3,176,301.05) (21,654,779.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out , , , % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions ,596, ,596, ,369, , % 4) TOTAL, OTHER FINANCING SOURCES/USES 20,061, ,061, ,834, File: fundi-a (Rev 03/22/2016) Page 1 Printed: 11/28/ :09 PM

22 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Object Codes (E/B) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (260,000.00) (260,000.00) (3,176,301.05) (820,182.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,140, ,140, ,140, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 2,140, ,140, ,140, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 2,140, ,140, ,140, ) Ending Balance, June 30 (E + F1e) 1,880, ,880, ,320, Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Restricted ,880, ,880, ,320, c) Committed Stabilization Arrangements Other Commitments d) Assigned Other Assignments e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount 9790 (0.02) (0.02) (0.02) File: fundi-a (Rev 03/22/2016) Page 2 Printed: 11/28/ :09 PM

23 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Object Codes (E/B) LCFF SOURCES Principal Apportionment State Aid - Current Year Education Protection Account State Aid - Current Year State Aid - Prior Years Tax Relief Subventions Homeowners' Exemptions Timber Yield Tax Other Subventions/In-Lieu Taxes County & District Taxes Secured Roll Taxes 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 Miscellaneous Funds (EC 41604) Royalties and Bonuses Other In-Lieu Taxes Less: Non-LCFF (50%) Adjustment Subtotal, LCFF Sources 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 ,858, ,858, , ,858, % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 3,858, ,858, , ,858, % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement ,385, ,385, (205,821.18) 1,385, % Special Education Discretionary Grants % Child Nutrition Programs % Donated Food Commodities % 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 Program % NCLB: Title II, Part A, Teacher Quality , , , , % File: fundi-a (Rev 03/22/2016) Page 3 Printed: 11/28/ :09 PM

24 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Object Codes (E/B) NCLB: Title III, Immigration Education Program , , , , % 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 , , , , , , , % Vocational and Applied Technology Education , , , , , % Safe and Drug Free Schools % All Other Federal Revenue All Other , , (132.05) 105, % TOTAL, FEDERAL REVENUE 3,392, ,392, , ,407, , % OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years % Special Education Master Plan Current Year (346,592.97) % Prior Years , , , , % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other % 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 % After School Education and Safety (ASES) % Charter School Facility Grant % Career Technical Education Incentive Grant Program ,150, % Drug/Alcohol/Tobacco Funds 6650, % California Clean Energy Jobs Act % Specialized Secondary % American Indian Early Childhood Education % Quality Education Investment Act % Common Core State Standards Implementation % All Other State Revenue All Other ,372, ,372, (192,165.73) 1,276, (96,290.00) -7.0% TOTAL, OTHER STATE REVENUE 1,872, ,872, , ,826, (46,290.00) -2.5% File: fundi-a (Rev 03/22/2016) Page 4 Printed: 11/28/ :09 PM

25 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Object Codes (E/B) 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 ,269, ,269, ,966, ,401, ,131, % Tuition % All Other Transfers In % Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools % From County Offices % 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 5,431, ,431, ,635, ,643, ,211, % TOTAL, REVENUES 14,555, ,555, ,962, ,735, ,180, % File: fundi-a (Rev 03/22/2016) Page 5 Printed: 11/28/ :09 PM

26 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Object Codes (E/B) CERTIFICATED SALARIES Certificated Teachers' Salaries ,352, ,352, ,450, ,314, , % Certificated Pupil Support Salaries , , , , , % Certificated Supervisors' and Administrators' Salaries , , , , (89,854.00) -22.6% Other Certificated Salaries ,691, ,691, , ,984, (292,837.00) -17.3% TOTAL, CERTIFICATED SALARIES 10,943, ,943, ,322, ,237, (294,074.00) -2.7% CLASSIFIED SALARIES Classified Instructional Salaries ,738, ,738, ,048, ,931, (193,801.00) -5.2% Classified Support Salaries ,987, ,987, , ,950, , % Classified Supervisors' and Administrators' Salaries , , , , % Clerical, Technical and Office Salaries , , , , (2,194.00) -0.6% Other Classified Salaries ,160, ,160, , ,262, (101,825.00) -8.8% TOTAL, CLASSIFIED SALARIES 7,378, ,378, ,345, ,639, (261,341.00) -3.5% EMPLOYEE BENEFITS STRS ,361, ,361, , ,377, (15,991.00) -1.2% PERS , , , ,055, (152,145.00) -16.8% OASDI/Medicare/Alternative , , , , (29,007.00) -3.9% Health and Welfare Benefits ,632, ,632, , ,185, , % Unemployment Insurance , , , , (298.00) -3.1% Workers' Compensation , , , , (49,426.00) -12.5% OPEB, Allocated , , , , % OPEB, Active Employees % Other Employee Benefits , , , , , % TOTAL, EMPLOYEE BENEFITS 7,565, ,565, ,204, ,355, , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , , , (603,189.00) % Books and Other Reference Materials , , , , (1,474.00) -11.0% Materials and Supplies ,553, ,553, , ,078, (525,147.00) -33.8% Noncapitalized Equipment , , , , (9,473.00) -11.1% Food % TOTAL, BOOKS AND SUPPLIES 1,915, ,915, ,384, ,055, (1,139,283.00) -59.5% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % Travel and Conferences , , , , (30,139.00) -27.9% Dues and Memberships , , , , % Insurance % Operations and Housekeeping Services , , , , % Rentals, Leases, Repairs, and Noncapitalized Improvements ,009, ,009, , ,095, (86,781.00) -8.6% Transfers of Direct Costs , , , , (7,700.00) -5.8% Transfers of Direct Costs - Interfund % Professional/Consulting Services and Operating Expenditures ,195, ,195, , ,973, (778,285.00) -15.0% Communications , , , , (1,843.00) -21.5% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 6,477, ,477, , ,382, (904,748.00) -14.0% File: fundi-a (Rev 03/22/2016) Page 6 Printed: 11/28/ :09 PM

27 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Object Codes (E/B) 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 20, , , , % 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 , , , (121,353.00) % Payments to County Offices , , , , % 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) 455, , , , (121,353.00) -26.6% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs , , , (2,319.00) -1.9% Transfers of Indirect Costs - Interfund % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 119, , , (2,319.00) -1.9% TOTAL, EXPENDITURES 34,876, ,876, ,138, ,390, (2,513,141.00) -7.2% File: fundi-a (Rev 03/22/2016) Page 7 Printed: 11/28/ :09 PM

28 General Fund Restricted (Resources ) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Object Codes (E/B) 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 % 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 535, , , % 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 ,596, ,596, ,369, , % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS 20,596, ,596, ,369, , % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 20,061, ,061, ,834, (772,713.00) 3.9% File: fundi-a (Rev 03/22/2016) Page 8 Printed: 11/28/ :09 PM

29 First Interim General Fund Exhibit: Restricted Balance Detail Form 01I Resource Description 6230 California Clean Energy Jobs Act 44, Educator Effectiveness 794, Lottery: Instructional Materials 241, Ongoing & Major Maintenance Account (RMA 240, Total, Restricted Balance 1,320, File: fundi-a (Rev 04/24/2012) Page 1 Printed: 11/28/ :10 PM

30 Charter Schools Special Revenue Fund Form 09I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources ,330, ,330, , ,330, % 2) Federal Revenue , , , , % 3) Other State Revenue , , , , , % 4) Other Local Revenue , , , , , % 5) TOTAL, REVENUES 4,423, ,423, , ,584, B. EXPENDITURES 1) Certificated Salaries ,364, ,364, , ,326, , % 2) Classified Salaries , , , , (103,747.00) -16.4% 3) Employee Benefits ,181, ,181, , ,148, , % 4) Books and Supplies , , , , (51,654.00) -98.2% 5) Services and Other Operating Expenditures , , , , (34,702.00) -12.8% 6) Capital Outlay % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 4,500, ,500, ,279, ,620, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (77,424.00) (77,424.00) (303,006.77) (35,672.00) 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 16, , (17,936.84) 19, File: fundi-b (Rev 05/12/2016) Page 1 Printed: 11/28/ :11 PM

31 Charter Schools Special Revenue Fund Form 09I Description Resource Codes Object Codes Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (60,517.00) (60,517.00) (320,943.61) (15,866.00) 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) 85, , , d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 85, , , ) Ending Balance, June 30 (E + F1e) 24, , , Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Restricted , , , c) Committed Stabilization Arrangements Other Committments d) Assigned Other Assignments e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount 9790 (74,650.84) (74,650.84) 0.00 File: fundi-b (Rev 05/12/2016) Page 2 Printed: 11/28/ :11 PM

32 Charter Schools Special Revenue Fund Form 09I Description Resource Codes Object Codes Column B & D LCFF SOURCES Principal Apportionment State Aid - Current Year , , , , % Education Protection Account State Aid - Current Year , , , , % State Aid - Prior Years % LCFF Transfers Unrestricted LCFF Transfers - Current Year % All Other LCFF Transfers - Current Year All Other % Transfers to Charter Schools in Lieu of Property Taxes ,391, ,391, , ,391, % Property Taxes Transfers % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 3,330, ,330, , ,330, % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement , , , % Special Education Discretionary Grants % Child Nutrition Programs % Donated Food Commodities % Interagency Contracts Between LEAs % NCLB: Title I, Part A, Basic Grants Low-Income and Neglected , , , , % NCLB: Title I, Part D, Local Delinquent Program % NCLB: Title II, Part A, Teacher Quality , , , % NCLB: Title III, Immigrant Education Program % 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 , , , % Vocational and Applied Technology Education % Safe and Drug Free Schools % All Other Federal Revenue All Other % TOTAL, FEDERAL REVENUE 167, , , , % OTHER STATE REVENUE Other State Apportionments Special Education Master Plan Current Year , , , % Prior Years % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other % Child Nutrition Programs % Mandated Costs Reimbursements , , , % Lottery - Unrestricted and Instructional Materials , , , , , % After School Education and Safety (ASES) % File: fundi-b (Rev 05/12/2016) Page 3 Printed: 11/28/ :11 PM

33 Charter Schools Special Revenue Fund Form 09I Description Resource Codes Object Codes Column B & D Charter School Facility Grant % Drug/Alcohol/Tobacco Funds % California Clean Energy Jobs Act % Career Technical Education Incentive Grant Program % Specialized Secondary % Quality Education Investment Act % Common Core State Standards Implementation % All Other State Revenue All Other % TOTAL, OTHER STATE REVENUE 225, , , , , % OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies % Sale of Publications % Food Service Sales % All Other Sales % Leases and Rentals % Interest (14.52) % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Child Development Parent Fees % Transportation Fees From Individuals % Interagency Services % All Other Fees and Contracts % Other Local Revenue All Other Local Revenue , , , , , % Tuition % All Other Transfers In % Transfers of Apportionments Special Education SELPA 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 700, , , , , % TOTAL, REVENUES 4,423, ,423, , ,584, File: fundi-b (Rev 05/12/2016) Page 4 Printed: 11/28/ :11 PM

34 Charter Schools Special Revenue Fund Form 09I Description Resource Codes Object Codes Column B & D CERTIFICATED SALARIES Certificated Teachers' Salaries ,873, ,873, , ,810, , % Certificated Pupil Support Salaries , , , , , % Certificated Supervisors' and Administrators' Salaries , , , , (3,000.00) -1.1% Other Certificated Salaries , , , , (45,793.00) % TOTAL, CERTIFICATED SALARIES 2,364, ,364, , ,326, , % CLASSIFIED SALARIES Classified Instructional Salaries , , , , (21,738.00) -33.2% Classified Support Salaries , , , , (75,284.00) -21.9% Classified Supervisors' and Administrators' Salaries % Clerical, Technical and Office Salaries , , , , (6,725.00) -5.9% Other Classified Salaries , , , , % TOTAL, CLASSIFIED SALARIES 632, , , , (103,747.00) -16.4% EMPLOYEE BENEFITS STRS , , , , (4,137.00) -1.3% PERS , , , , (18,043.00) -26.5% OASDI/Medicare/Alternative , , , , (6,983.00) -8.4% Health and Welfare Benefits , , , , , % Unemployment Insurance , , , (15.00) -1.0% Workers' Compensation , , , , (7,323.00) -11.3% OPEB, Allocated % OPEB, Active Employees % Other Employee Benefits , , , , % TOTAL, EMPLOYEE BENEFITS 1,181, ,181, , ,148, , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , , % Books and Other Reference Materials , , , , (10,650.00) % Materials and Supplies , , , , (36,004.00) -71.1% Noncapitalized Equipment , (5,000.00) New Food % TOTAL, BOOKS AND SUPPLIES 52, , , , (51,654.00) -98.2% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % Travel and Conferences , , , % Dues and Memberships , , , , (2,400.00) -68.6% Insurance % Operations and Housekeeping Services , , , , % Rentals, Leases, Repairs, and Noncapitalized Improvements , , , , (1,500.00) -28.2% Transfers of Direct Costs % Transfers of Direct Costs - Interfund , , , , (6,000.00) -23.5% Professional/Consulting Services and Operating Expenditures , , , , (25,502.00) -26.6% Communications , , , , % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 270, , , , (34,702.00) -12.8% File: fundi-b (Rev 05/12/2016) Page 5 Printed: 11/28/ :11 PM

35 Charter Schools Special Revenue Fund Form 09I Description Resource Codes Object Codes Column B & D 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 % Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools % Payments to County Offices % Payments to JPAs % Other Transfers Out 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 % Transfers of Indirect Costs - Interfund % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS % TOTAL, EXPENDITURES 4,500, ,500, ,279, ,620, File: fundi-b (Rev 05/12/2016) Page 6 Printed: 11/28/ :11 PM

36 Charter Schools Special Revenue Fund Form 09I Description Resource Codes Object Codes Column B & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In , , , % (a) TOTAL, INTERFUND TRANSFERS IN 146, , , % INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out , , , , , % (b) TOTAL, INTERFUND TRANSFERS OUT 130, , , , , % 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) 16, , (17,936.84) 19, File: fundi-b (Rev 05/12/2016) Page 7 Printed: 11/28/ :11 PM

37 First Interim Charter Schools Special Revenue Fund Exhibit: Restricted Balance Detail Form 09I 2016/17 Resource Description 6264 Educator Effectiveness 30, Special Education Other Restricted Local 38, Total, Restricted Balance 69, File: fundi-b (Rev 04/30/2012) Page 1 Printed: 11/28/ :12 PM

38 Adult Education Fund Form 11I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources % 2) Federal Revenue , , , , % 3) Other State Revenue ,054, ,054, , ,054, % 4) Other Local Revenue , , , , % 5) TOTAL, REVENUES 1,975, ,975, , ,975, 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 2,059, ,059, , ,059, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (83,387.00) (83,387.00) 336, (83,387.00) 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 45, , , File: fundi-b (Rev 05/12/2016) Page 1 Printed: 11/28/ :12 PM

39 Adult Education Fund Form 11I Description Resource Codes Object Codes Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (38,387.00) (38,387.00) 336, (38,387.00) 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) 539, , , d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 539, , , ) Ending Balance, June 30 (E + F1e) 500, , , Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Restricted , , , c) Committed Stabilization Arrangements Other Committments d) Assigned Other Assignments , , , e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount 9790 (0.02) (0.02) (0.02) File: fundi-b (Rev 05/12/2016) Page 2 Printed: 11/28/ :12 PM

40 Adult Education Fund Form 11I Description Resource Codes Object Codes Column B & D LCFF SOURCES LCFF Transfers LCFF Transfers - Current Year % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES % FEDERAL REVENUE Interagency Contracts Between LEAs % No Child Left Behind 3105, % Vocational and Applied Technology Education % Safe and Drug Free Schools % All Other Federal Revenue All Other , , , , % TOTAL, FEDERAL REVENUE 368, , , , % OTHER STATE REVENUE Other State Apportionments All Other State Apportionments - Current Year , % All Other State Apportionments - Prior Years % Pass-Through Revenues from State Sources % Adult Education Block Grant Program ,054, ,054, , ,054, % All Other State Revenue All Other % TOTAL, OTHER STATE REVENUE 1,054, ,054, , ,054, % OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies % Leases and Rentals % Interest , , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Adult Education Fees , , , , % Interagency Services % Other Local Revenue All Other Local Revenue , , , , % Tuition % TOTAL, OTHER LOCAL REVENUE 553, , , , % TOTAL, REVENUES 1,975, ,975, , ,975, File: fundi-b (Rev 05/12/2016) Page 3 Printed: 11/28/ :12 PM

41 Adult Education Fund Form 11I Description Resource Codes Object Codes Column B & D CERTIFICATED SALARIES Certificated Teachers' Salaries , , , , % Certificated Pupil Support Salaries , , , , % Certificated Supervisors' and Administrators' Salaries % Other Certificated Salaries , , , , % TOTAL, CERTIFICATED SALARIES 557, , , , % CLASSIFIED SALARIES Classified Instructional Salaries , , , , % Classified Support Salaries , , , , % Classified Supervisors' and Administrators' Salaries , , , , % Clerical, Technical and Office Salaries , , , , % Other Classified Salaries % TOTAL, CLASSIFIED SALARIES 610, , , , % 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 442, , , , % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , , % Books and Other Reference Materials , , , % Materials and Supplies , , , , % Noncapitalized Equipment , , , % TOTAL, BOOKS AND SUPPLIES 24, , , , % File: fundi-b (Rev 05/12/2016) Page 4 Printed: 11/28/ :12 PM

42 Adult Education Fund Form 11I Description Resource Codes Object Codes Column B & D 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 424, , , , % CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings % Equipment % Equipment Replacement % TOTAL, CAPITAL OUTLAY % OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools % Payments to County Offices % Payments to JPAs % Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools % To County Offices % To JPAs % 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 % TOTAL, EXPENDITURES 2,059, ,059, , ,059, File: fundi-b (Rev 05/12/2016) Page 5 Printed: 11/28/ :12 PM

43 Adult Education Fund Form 11I Description Resource Codes Object Codes Column B & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In , , , % (a) TOTAL, INTERFUND TRANSFERS IN 45, , , % INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund % 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) 45, , , File: fundi-b (Rev 05/12/2016) Page 6 Printed: 11/28/ :12 PM

44 First Interim Adult Education Fund Exhibit: Restricted Balance Detail Form 11I 2016/17 Resource Description 6391 Adult Education Block Grant Program 187, Other Restricted Local Total, Restricted Balance 187, File: fundi-b (Rev 04/30/2012) Page 1 Printed: 11/28/ :13 PM

45 Cafeteria Special Revenue Fund Form 13I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources % 2) Federal Revenue ,650, ,650, , ,650, % 3) Other State Revenue , , , , % 4) Other Local Revenue , , , , % 5) TOTAL, REVENUES 2,593, ,593, , ,593, B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries ,586, ,586, , ,640, (53,370.00) -3.4% 3) Employee Benefits , , , , (16,630.00) -2.5% 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 3,213, ,213, , ,283, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (620,000.00) (620,000.00) (554,272.30) (690,000.00) 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 620, , , , File: fundi-b (Rev 05/12/2016) Page 1 Printed: 11/28/ :13 PM

46 Cafeteria Special Revenue Fund Form 13I Description Resource Codes Object Codes Column B & D 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) 110, , , d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 110, , , ) Ending Balance, June 30 (E + F1e) 110, , , Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Restricted , , , c) Committed Stabilization Arrangements Other Committments d) Assigned Other Assignments e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount File: fundi-b (Rev 05/12/2016) Page 2 Printed: 11/28/ :13 PM

47 Cafeteria Special Revenue Fund Form 13I Description Resource Codes Object Codes Column B & D FEDERAL REVENUE Child Nutrition Programs ,650, ,650, , ,650, % Donated Food Commodities % All Other Federal Revenue % TOTAL, FEDERAL REVENUE 1,650, ,650, , ,650, % OTHER STATE REVENUE Child Nutrition Programs , , , , % All Other State Revenue % TOTAL, OTHER STATE REVENUE 150, , , , % 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 793, , , , % TOTAL, REVENUES 2,593, ,593, , ,593, File: fundi-b (Rev 05/12/2016) Page 3 Printed: 11/28/ :13 PM

48 Cafeteria Special Revenue Fund Form 13I Description Resource Codes Object Codes Column B & D CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries % Other Certificated Salaries % TOTAL, CERTIFICATED SALARIES % CLASSIFIED SALARIES Classified Support Salaries ,445, ,445, , ,445, % Classified Supervisors' and Administrators' Salaries , , , , (53,370.00) -42.4% Clerical, Technical and Office Salaries , , , , % Other Classified Salaries % TOTAL, CLASSIFIED SALARIES 1,586, ,586, , ,640, (53,370.00) -3.4% EMPLOYEE BENEFITS STRS % PERS , , , , (7,412.00) -3.4% OASDI/Medicare/Alternative , , , , (4,083.00) -3.4% Health and Welfare Benefits , , , , (3,844.00) -2.1% Unemployment Insurance (27.00) -3.4% Workers' Compensation , , , , (1,264.00) -3.4% OPEB, Allocated , , , , % OPEB, Active Employees % Other Employee Benefits , , , , % TOTAL, EMPLOYEE BENEFITS 658, , , , (16,630.00) -2.5% BOOKS AND SUPPLIES Books and Other Reference Materials % Materials and Supplies , , , , % Noncapitalized Equipment , , , % Food , , , , % TOTAL, BOOKS AND SUPPLIES 918, , , , % File: fundi-b (Rev 05/12/2016) Page 4 Printed: 11/28/ :13 PM

49 Cafeteria Special Revenue Fund Form 13I Description Resource Codes Object Codes Column B & D 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 , , (3,707.20) 25, % Transfers of Direct Costs % Transfers of Direct Costs - Interfund , , , , % Professional/Consulting Services and Operating Expenditures , , , , % Communications % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 48, , , % CAPITAL OUTLAY Buildings and Improvements of Buildings % Equipment % Equipment Replacement % TOTAL, CAPITAL OUTLAY % 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 % TOTAL, EXPENDITURES 3,213, ,213, , ,283, File: fundi-b (Rev 05/12/2016) Page 5 Printed: 11/28/ :13 PM

50 Cafeteria Special Revenue Fund Form 13I Description Resource Codes Object Codes Column B & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund , , , , , % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN 620, , , , , % 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) 620, , , , File: fundi-b (Rev 05/12/2016) Page 6 Printed: 11/28/ :13 PM

51 Deferred Maintenance Fund Form 14I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , , , % 5) TOTAL, REVENUES 32, , , , B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures , , , , (86,548.00) -17.3% 6) Capital Outlay ,500, ,500, , ,413, , % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 4,000, ,000, , ,000, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (3,968,000.00) (3,968,000.00) (137,164.21) (3,968,000.00) 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 535, , , File: fundi-b (Rev 05/12/2016) Page 1 Printed: 11/28/ :14 PM

52 Deferred Maintenance Fund Form 14I Description Resource Codes Object Codes Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (3,433,000.00) (3,433,000.00) (137,164.21) (3,433,000.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,277, ,277, ,277, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 6,277, ,277, ,277, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 6,277, ,277, ,277, ) Ending Balance, June 30 (E + F1e) 2,844, ,844, ,844, Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Restricted c) Committed Stabilization Arrangements Other Committments d) Assigned Other Assignments ,844, ,844, ,844, e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount File: fundi-b (Rev 05/12/2016) Page 2 Printed: 11/28/ :14 PM

53 Deferred Maintenance Fund Form 14I Description Resource Codes Object Codes Column B & D LCFF SOURCES LCFF Transfers LCFF Transfers - Current Year % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES % OTHER STATE REVENUE All Other State Revenue % TOTAL, OTHER STATE REVENUE % OTHER LOCAL REVENUE Community Redevelopment Funds Not Subject to LCFF Deduction % Sales Sale of Equipment/Supplies % Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % Other Local Revenue All Other Local Revenue % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 32, , , , % TOTAL, REVENUES 32, , , , File: fundi-b (Rev 05/12/2016) Page 3 Printed: 11/28/ :14 PM

54 Deferred Maintenance Fund Form 14I Description Resource Codes Object Codes Column B & D CLASSIFIED SALARIES Classified Support Salaries % Other Classified Salaries % TOTAL, CLASSIFIED SALARIES % 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 % BOOKS AND SUPPLIES Books and Other Reference Materials % Materials and Supplies % Noncapitalized Equipment % TOTAL, BOOKS AND SUPPLIES % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % Travel and Conferences % Rentals, Leases, Repairs, and Noncapitalized Improvements , , , , % Transfers of Direct Costs % Transfers of Direct Costs - Interfund % Professional/Consulting Services and Operating Expenditures , , (86,548.00) New TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 500, , , , (86,548.00) -17.3% CAPITAL OUTLAY Land Improvements % Buildings and Improvements of Buildings ,500, ,500, , ,413, , % Equipment % Equipment Replacement % TOTAL, CAPITAL OUTLAY 3,500, ,500, , ,413, , % OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) % TOTAL, EXPENDITURES 4,000, ,000, , ,000, File: fundi-b (Rev 05/12/2016) Page 4 Printed: 11/28/ :14 PM

55 Deferred Maintenance Fund Form 14I Description Resource Codes Object Codes Column B & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In , , , % (a) TOTAL, INTERFUND TRANSFERS IN 535, , , % 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) 535, , , File: fundi-b (Rev 05/12/2016) Page 5 Printed: 11/28/ :14 PM

56 Special Reserve Fund for Postemployment Benefits Form 20I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , , , % 5) TOTAL, REVENUES 40, , , , 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) 40, , , , 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: fundi-b (Rev 05/12/2016) Page 1 Printed: 11/28/ :15 PM

57 Special Reserve Fund for Postemployment Benefits Form 20I Description Resource Codes Object Codes Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 40, , , , F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,957, ,957, ,957, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 6,957, ,957, ,957, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 6,957, ,957, ,957, ) Ending Balance, June 30 (E + F1e) 6,997, ,997, ,997, Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Restricted c) Committed Stabilization Arrangements Other Committments d) Assigned Other Assignments ,997, ,997, ,997, e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount File: fundi-b (Rev 05/12/2016) Page 2 Printed: 11/28/ :15 PM

58 Special Reserve Fund for Postemployment Benefits Form 20I Description Resource Codes Object Codes Column B & D OTHER LOCAL REVENUE Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % TOTAL, OTHER LOCAL REVENUE 40, , , , % TOTAL, REVENUES 40, , , , INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % INTERFUND TRANSFERS OUT To: General Fund/CSSF % To: State School Building Fund/ County School Facilities Fund % Other Authorized Interfund Transfers Out % (b) TOTAL, INTERFUND TRANSFERS OUT % OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs % (c) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % (d) TOTAL, USES % CONTRIBUTIONS Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) File: fundi-b (Rev 05/12/2016) Page 3 Printed: 11/28/ :15 PM

59 Building Fund Form 21I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , , , % 5) TOTAL, REVENUES 400, , , , B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries , , , , % 3) Employee Benefits , , , , % 4) Books and Supplies ,373, ,373, , ,480, (106,650.00) -4.5% 5) Services and Other Operating Expenditures ,174, ,174, , ,259, (84,422.00) -3.9% 6) Capital Outlay ,685, ,685, ,121, ,383, (20,698,559.00) -35.9% 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 62,926, ,926, ,017, ,816, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (62,526,822.00) (62,526,822.00) (19,917,959.20) (83,416,453.00) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources ,000, ,000, New b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES ,000, File: fundi-d (Rev 02/02/2016) Page 1 Printed: 11/28/ :15 PM

60 Building Fund Form 21I Description Resource Codes Object Codes Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (62,526,822.00) (62,526,822.00) (19,917,959.20) 36,583, F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,503, ,503, ,503, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 50,503, ,503, ,503, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 50,503, ,503, ,503, ) Ending Balance, June 30 (E + F1e) (12,023,749.91) (12,023,749.91) 87,086, Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Legally Restricted Balance ,084, c) Committed Stabilization Arrangements Other Commitments d) Assigned Other Assignments , , , e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount 9790 (12,025,408.33) (12,025,408.33) 0.00 File: fundi-d (Rev 02/02/2016) Page 2 Printed: 11/28/ :15 PM

61 Building Fund Form 21I Description Resource Codes Object Codes Column B & D FEDERAL REVENUE FEMA % All Other Federal Revenue % TOTAL, FEDERAL REVENUE % OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions % Other Subventions/In-Lieu Taxes % All Other State Revenue % TOTAL, OTHER STATE 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 % Leases and Rentals % Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % Other Local Revenue All Other Local Revenue % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 400, , , , % TOTAL, REVENUES 400, , , , File: fundi-d (Rev 02/02/2016) Page 3 Printed: 11/28/ :15 PM

62 Building Fund Form 21I Description Resource Codes Object Codes Column B & D CLASSIFIED SALARIES Classified Support Salaries , , , , % Classified Supervisors' and Administrators' Salaries , , , , % Clerical, Technical and Office Salaries , , , , % Other Classified Salaries , , , , % TOTAL, CLASSIFIED SALARIES 541, , , , % 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 152, , , , % BOOKS AND SUPPLIES Books and Other Reference Materials % Materials and Supplies , , , , (106,650.00) % Noncapitalized Equipment ,312, ,312, , ,312, % TOTAL, BOOKS AND SUPPLIES 2,373, ,373, , ,480, (106,650.00) -4.5% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services , , , , (35,422.00) % Travel and Conferences , , , , % Insurance % Operations and Housekeeping Services , % Rentals, Leases, Repairs, and Noncapitalized Improvements ,400, ,400, , ,400, % Transfers of Direct Costs % Transfers of Direct Costs - Interfund % Professional/Consulting Services and Operating Expenditures , , , , (49,000.00) -6.5% Communications , % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,174, ,174, , ,259, (84,422.00) -3.9% File: fundi-d (Rev 02/02/2016) Page 4 Printed: 11/28/ :15 PM

63 Building Fund Form 21I Description Resource Codes Object Codes Column B & D CAPITAL OUTLAY Land ,691, ,679, (2,679,269.00) New Land Improvements % Buildings and Improvements of Buildings ,609, ,609, ,289, ,419, (17,810,248.00) -30.9% Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment , , , , (209,042.00) % Equipment Replacement , , , % TOTAL, CAPITAL OUTLAY 57,685, ,685, ,121, ,383, (20,698,559.00) -35.9% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out All Other Transfers Out to All Others % Debt Service Repayment of State School Building Fund Aid - Proceeds from Bonds % Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) % TOTAL, EXPENDITURES 62,926, ,926, ,017, ,816, File: fundi-d (Rev 02/02/2016) Page 5 Printed: 11/28/ :15 PM

64 Building Fund Form 21I Description Resource Codes Object Codes Column B & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund % Other Authorized Interfund Transfers Out % (b) TOTAL, INTERFUND TRANSFERS OUT % OTHER SOURCES/USES SOURCES Proceeds Proceeds from Sale of Bonds ,000, ,000, New Proceeds from Sale/Lease- Purchase of Land/Buildings % Other Sources County School Building Aid % 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 ,000, ,000, New 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) ,000, File: fundi-d (Rev 02/02/2016) Page 6 Printed: 11/28/ :15 PM

65 Capital Facilities Fund Form 25I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue ,535, ,535, , ,535, % 5) TOTAL, REVENUES 1,535, ,535, , ,535, B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries , (1,000.00) New 3) Employee Benefits (192.00) New 4) Books and Supplies , , , , (305,000.00) -49.2% 5) Services and Other Operating Expenditures , , , , (25,000.00) -19.6% 6) Capital Outlay ,525, ,525, , ,946, (421,448.00) -16.7% 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 3,272, ,272, , ,024, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,737,243.00) (1,737,243.00) 69, (2,489,883.00) 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: fundi-d (Rev 02/02/2016) Page 1 Printed: 11/28/ :16 PM

66 Capital Facilities Fund Form 25I Description Resource Codes Object Codes Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,737,243.00) (1,737,243.00) 69, (2,489,883.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,612, ,612, ,612, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 6,612, ,612, ,612, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 6,612, ,612, ,612, ) Ending Balance, June 30 (E + F1e) 4,875, ,875, ,122, Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Legally Restricted Balance c) Committed Stabilization Arrangements Other Commitments d) Assigned Other Assignments ,875, ,875, ,122, e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount File: fundi-d (Rev 02/02/2016) Page 2 Printed: 11/28/ :16 PM

67 Capital Facilities Fund Form 25I Description Resource Codes Object Codes Column B & D OTHER STATE REVENUE Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions % Other Subventions/In-Lieu Taxes % All Other State Revenue % TOTAL, OTHER STATE 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 % Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Mitigation/Developer Fees ,500, ,500, , ,500, % Other Local Revenue All Other Local Revenue % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 1,535, ,535, , ,535, % TOTAL, REVENUES 1,535, ,535, , ,535, File: fundi-d (Rev 02/02/2016) Page 3 Printed: 11/28/ :16 PM

68 Capital Facilities Fund Form 25I Description Resource Codes Object Codes Column B & D CERTIFICATED SALARIES Other Certificated Salaries % TOTAL, CERTIFICATED SALARIES % CLASSIFIED SALARIES Classified Support Salaries , (1,000.00) New Classified Supervisors' and Administrators' Salaries % Clerical, Technical and Office Salaries % Other Classified Salaries % TOTAL, CLASSIFIED SALARIES , (1,000.00) New EMPLOYEE BENEFITS STRS % PERS (90.00) New OASDI/Medicare/Alternative (77.00) New Health and Welfare Benefits % Unemployment Insurance (1.00) New Workers' Compensation (24.00) New OPEB, Allocated % OPEB, Active Employees % Other Employee Benefits % TOTAL, EMPLOYEE BENEFITS (192.00) New BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials % Books and Other Reference Materials % Materials and Supplies , , , , (305,000.00) % Noncapitalized Equipment , , , , % TOTAL, BOOKS AND SUPPLIES 620, , , , (305,000.00) -49.2% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % Travel and Conferences % 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 , , , , (25,000.00) -22.3% Communications % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 127, , , , (25,000.00) -19.6% File: fundi-d (Rev 02/02/2016) Page 4 Printed: 11/28/ :16 PM

69 Capital Facilities Fund Form 25I Description Resource Codes Object Codes Column B & D CAPITAL OUTLAY Land , , (2,948.00) New Land Improvements % Buildings and Improvements of Buildings ,525, ,525, , ,943, (418,500.00) -16.6% Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment % Equipment Replacement % TOTAL, CAPITAL OUTLAY 2,525, ,525, , ,946, (421,448.00) -16.7% 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) % TOTAL, EXPENDITURES 3,272, ,272, , ,024, File: fundi-d (Rev 02/02/2016) Page 5 Printed: 11/28/ :16 PM

70 Capital Facilities Fund Form 25I Description Resource Codes Object Codes Column B & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund % Other Authorized Interfund Transfers Out % (b) TOTAL, INTERFUND TRANSFERS OUT % OTHER SOURCES/USES SOURCES 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 % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) File: fundi-d (Rev 02/02/2016) Page 6 Printed: 11/28/ :16 PM

71 County School Facilities Fund Form 35I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , , , , % 5) TOTAL, REVENUES 5, , , , B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies % 5) Services and Other Operating Expenditures , , , , (8,300.00) -57.2% 6) Capital Outlay ,000, ,000, , ,001, (1,700.00) -0.2% 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 1,014, ,014, , ,024, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,009,500.00) (1,009,500.00) (274,826.80) (1,009,500.00) 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: fundi-d (Rev 02/02/2016) Page 1 Printed: 11/28/ :17 PM

72 County School Facilities Fund Form 35I Description Resource Codes Object Codes Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,009,500.00) (1,009,500.00) (274,826.80) (1,009,500.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,777, ,777, ,777, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 2,777, ,777, ,777, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 2,777, ,777, ,777, ) Ending Balance, June 30 (E + F1e) 1,768, ,768, ,768, Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Legally Restricted Balance c) Committed Stabilization Arrangements Other Commitments d) Assigned Other Assignments ,768, ,768, ,768, e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount File: fundi-d (Rev 02/02/2016) Page 2 Printed: 11/28/ :17 PM

73 County School Facilities Fund Form 35I Description Resource Codes Object Codes Column B & D FEDERAL REVENUE All Other Federal Revenue % TOTAL, FEDERAL REVENUE % OTHER STATE REVENUE School Facilities Apportionments % Pass-Through Revenues from State Sources % All Other State Revenue % TOTAL, OTHER STATE REVENUE % OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies % Leases and Rentals % Interest , , , , , % Net Increase (Decrease) in the Fair Value of Investments % Other Local Revenue All Other Local Revenue % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 5, , , , , % TOTAL, REVENUES 5, , , , File: fundi-d (Rev 02/02/2016) Page 3 Printed: 11/28/ :17 PM

74 County School Facilities Fund Form 35I Description Resource Codes Object Codes Column B & D CLASSIFIED SALARIES Classified Support Salaries % Classified Supervisors' and Administrators' Salaries % Clerical, Technical and Office Salaries % Other Classified Salaries % TOTAL, CLASSIFIED SALARIES % 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 % BOOKS AND SUPPLIES Books and Other Reference Materials % Materials and Supplies % Noncapitalized Equipment % TOTAL, BOOKS AND SUPPLIES % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % Travel and Conferences % 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 , , , , (8,300.00) -57.2% Communications % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 14, , , , (8,300.00) -57.2% File: fundi-d (Rev 02/02/2016) Page 4 Printed: 11/28/ :17 PM

75 County School Facilities Fund Form 35I Description Resource Codes Object Codes Column B & D CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings ,000, ,000, , ,001, (1,700.00) -0.2% Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment % Equipment Replacement % TOTAL, CAPITAL OUTLAY 1,000, ,000, , ,001, (1,700.00) -0.2% OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools % To County Offices % To JPAs % All Other Transfers Out to All Others % Debt Service Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) % TOTAL, EXPENDITURES 1,014, ,014, , ,024, File: fundi-d (Rev 02/02/2016) Page 5 Printed: 11/28/ :17 PM

76 County School Facilities Fund Form 35I Description Resource Codes Object Codes Column B & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN To: State School Building Fund/ County School Facilities Fund From: All Other Funds % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % INTERFUND TRANSFERS OUT To: State School Building Fund/ County School Facilities Fund % Other Authorized Interfund Transfers Out % (b) TOTAL, INTERFUND TRANSFERS OUT % OTHER SOURCES/USES SOURCES 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 % (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: fundi-d (Rev 02/02/2016) Page 6 Printed: 11/28/ :17 PM

77 Special Reserve Fund for Capital Outlay Projects Form 40I Description Resource Codes Object Codes Column B & D A. REVENUES 1) LCFF Sources % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , , , % 5) TOTAL, REVENUES 120, , , , B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries % 3) Employee Benefits % 4) Books and Supplies , , , , (59,777.00) % 5) Services and Other Operating Expenditures , , , % 6) Capital Outlay , , , , (300,000.00) % 7) Other Outgo (excluding Transfers of Indirect , Costs) % 8) Other Outgo - Transfers of Indirect Costs % 9) TOTAL, EXPENDITURES 201, , , , C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (81,500.00) (81,500.00) (95,591.49) (441,277.00) 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: fundi-d (Rev 02/02/2016) Page 1 Printed: 11/28/ :17 PM

78 Special Reserve Fund for Capital Outlay Projects Form 40I Description Resource Codes Object Codes Column B & D E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (81,500.00) (81,500.00) (95,591.49) (441,277.00) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,602, ,602, ,602, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 4,602, ,602, ,602, d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 4,602, ,602, ,602, ) Ending Balance, June 30 (E + F1e) 4,520, ,520, ,160, Components of Ending Fund Balance a) Nonspendable Revolving Cash Stores Prepaid Expenditures All Others b) Legally Restricted Balance c) Committed Stabilization Arrangements Other Commitments d) Assigned Other Assignments ,520, ,520, ,160, e) Unassigned/Unappropriated Reserve for Economic Uncertainties Unassigned/Unappropriated Amount File: fundi-d (Rev 02/02/2016) Page 2 Printed: 11/28/ :17 PM

79 Special Reserve Fund for Capital Outlay Projects Form 40I Description Resource Codes Object Codes Column B & D FEDERAL REVENUE FEMA % All Other Federal Revenue % TOTAL, FEDERAL REVENUE % OTHER STATE REVENUE Pass-Through Revenues from State Sources % California Clean Energy Jobs Act % All Other State Revenue All Other % TOTAL, OTHER STATE REVENUE % OTHER LOCAL REVENUE Other Local Revenue Community Redevelopment Funds Not Subject to LCFF Deduction % Sales Sale of Equipment/Supplies % Leases and Rentals , , , , % Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % Other Local Revenue All Other Local Revenue % All Other Transfers In from All Others % TOTAL, OTHER LOCAL REVENUE 120, , , , % TOTAL, REVENUES 120, , , , File: fundi-d (Rev 02/02/2016) Page 3 Printed: 11/28/ :17 PM

80 Special Reserve Fund for Capital Outlay Projects Form 40I Description Resource Codes Object Codes Column B & D CLASSIFIED SALARIES Classified Support Salaries % Classified Supervisors' and Administrators' Salaries % Clerical, Technical and Office Salaries % Other Classified Salaries % TOTAL, CLASSIFIED SALARIES % 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 % BOOKS AND SUPPLIES Books and Other Reference Materials % Materials and Supplies , , , , (23,332.00) -93.3% Noncapitalized Equipment , , , , (36,445.00) % TOTAL, BOOKS AND SUPPLIES 50, , , , (59,777.00) % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services % Travel and Conferences % 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 1, , , % File: fundi-d (Rev 02/02/2016) Page 4 Printed: 11/28/ :17 PM

81 Special Reserve Fund for Capital Outlay Projects Form 40I Description Resource Codes Object Codes Column B & D CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings , (300,000.00) New Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment , , , , % Equipment Replacement , , , , % TOTAL, CAPITAL OUTLAY 150, , , , (300,000.00) % OTHER OUTGO (excluding Transfers of Indirect Costs) Other Transfers Out Transfers of Pass-Through Revenues To Districts or Charter Schools % To County Offices % To JPAs % All Other Transfers Out to All Others % Debt Service Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) % TOTAL, EXPENDITURES 201, , , , File: fundi-d (Rev 02/02/2016) Page 5 Printed: 11/28/ :17 PM

82 Special Reserve Fund for Capital Outlay Projects Form 40I Description Resource Codes Object Codes Column B & D INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund/CSSF % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % INTERFUND TRANSFERS OUT To: General Fund/CSSF % To: State School Building Fund/ County School Facilities Fund % Other Authorized Interfund Transfers Out % (b) TOTAL, INTERFUND TRANSFERS OUT % OTHER SOURCES/USES SOURCES 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 % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) File: fundi-d (Rev 02/02/2016) Page 6 Printed: 11/28/ :17 PM

83 AVERAGE DAILY ATTENDANCE Form AI Description ESTIMATED FUNDED ADA Original Budget ESTIMATED FUNDED ADA Board Approved Operating Budget ESTIMATED P-2 REPORT ADA ESTIMATED FUNDED ADA Projected Year DIFFERENCE (Col. D - B) PERCENTAGE DIFFERENCE (Col. E / B) 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) 8, , , , % 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) % 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) % 4. Total, District Regular ADA (Sum of Lines A1 through A3) 8, , , , % 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, Technical, Agricultural, and Natural Resource Conservation Schools % f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] % g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) % 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 8, , , , % 7. Adults in Correctional Facilities % 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA) File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 11/28/ :19 PM

84 AVERAGE DAILY ATTENDANCE Form AI ESTIMATED Description ESTIMATED FUNDED ADA Original Budget FUNDED ADA Board Approved Operating Budget ESTIMATED P-2 REPORT ADA ESTIMATED FUNDED ADA Projected Year DIFFERENCE (Col. D - B) PERCENTAGE DIFFERENCE (Col. E / B) 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. 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 Total Charter School Regular ADA 1, , , , % 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils % b. Juvenile Halls, Homes, and Camps % c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)] % d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) % 3. Charter School 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, Technical, Agricultural, and Natural Resource Conservation Schools % f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) % 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 1, , , , % FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 01 or Fund Total Charter School Regular ADA % 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils % b. Juvenile Halls, Homes, and Camps % c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)] % d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) % 7. Charter School 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, Technical, Agricultural, and Natural Resource Conservation Schools % f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) % 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) % 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 1, , , , % File: adai (Rev 02/03/2016) Page 1 of 1 Printed: 11/28/ :19 PM

85 First Interim INTERIM REPORT Cashflow Worksheet - Budget Year (1) Form CASH Beginning Object Balances (Ref. Only) July August September October November December January February ACTUALS THROUGH THE MONTH OF (Enter Month Name): October A. BEGINNING CASH 20,368, ,779, ,453, (5,416,948.03) 186, (5,607,480.94) 40,308, ,162, B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment , , , , , , , , Property Taxes ,717, ,635, ,003, ,513, Miscellaneous Funds , (874,008.40) (873,519.40) (1,605,472.60) 980, (865,414.40) (830,351.60) Federal Revenue (205,821.18) 206, , , , , , Other State Revenue , (471,328.70) 573, , , , ,793, , Other Local Revenue , , ,552, , , ,246, , , Interfund Transfers In , , , , , All Other Financing Sources TOTAL RECEIPTS 1,069, , ,190, ,883, ,417, ,004, ,433, , C. DISBURSEMENTS Certificated Salaries , ,306, ,292, ,261, ,228, ,333, ,159, ,240, Classified Salaries ,078, ,395, ,158, ,913, ,891, ,071, ,818, ,884, Employee Benefits ,652, ,588, ,020, ,752, ,699, ,050, ,799, ,825, Books and Supplies , ,285, , , , , , , Services ,327, , , , , ,067, ,234, , Capital Outlay , , , Other Outgo , , , Interfund Transfers Out , , , All Other Financing Uses TOTAL DISBURSEMENTS 4,888, ,302, ,603, ,734, ,184, ,226, ,324, ,217, D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury (12,333,759.45) (88,792.23) 12,168, (6,100,000.00) Accounts Receivable , ,361, , , , Due From Other Funds 9310 Stores , , (11,629.55) 6, , , , , Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL 0.00 (11,507,711.44) 3,322, , ,538, , , (6,092,375.13) 27, Liabilities and Deferred Inflows Accounts Payable ,457, , ,501, , , (127,539.55) 162, , Due To Other Funds 9610 Current Loans 9640 (12,195,000.00) Unearned Revenues 9650 Deferred Inflows of Resources ,463, SUBTOTAL 0.00 (10,737,443.78) 522, ,964, , , (127,539.55) 162, , Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS 0.00 (770,267.66) 2,800, (7,456,927.36) 12,454, (27,339.66) 138, (6,255,233.02) (251,291.85) E. NET INCREASE/DECREASE (B - C + D) (4,589,135.19) (8,326,259.53) (12,870,052.03) 5,603, (5,793,916.16) 45,916, (8,146,276.40) (10,692,943.24) F. ENDING CASH (A + E) 15,779, ,453, (5,416,948.03) 186, (5,607,480.94) 40,308, ,162, ,469, G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS File: cashi (Rev 06/17/2014) Page 1 of 2 Printed: 11/28/ :20 PM

86 First Interim INTERIM REPORT Cashflow Worksheet - Budget Year (1) Form CASH Object ACTUALS THROUGH THE MONTH OF (Enter Month Name): October A. BEGINNING CASH B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment Property Taxes Miscellaneous Funds Federal Revenue Other State Revenue Other Local Revenue Interfund Transfers In All Other Financing Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo Interfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS D. BALANCE SHEET ITEMS Assets and Deferred Outflows Cash Not In Treasury Accounts Receivable Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 Deferred Outflows of Resources 9490 SUBTOTAL Liabilities and Deferred Inflows Accounts Payable Due To Other Funds 9610 Current Loans 9640 Unearned Revenues 9650 Deferred Inflows of Resources 9690 SUBTOTAL Nonoperating Suspense Clearing 9910 TOTAL BALANCE SHEET ITEMS E. NET INCREASE/DECREASE (B - C + D) F. ENDING CASH (A + E) G. ENDING CASH, PLUS CASH ACCRUALS AND ADJUSTMENTS March April May June Accruals Adjustments TOTAL BUDGET 21,469, ,730, ,360, ,413, , , , , ,772, ,772, ,401, ,638, ,977, ,645, ,533, ,533, (830,351.60) 995, (805,351.60) (937,315.45) (5,070,898.00) (5,070,898.00) 34, , , ,005, ,442, ,442, , , , ,405, ,405, , , , , ,466, ,466, , , , , , ,064, ,016, ,015, ,629, ,676, ,676, ,331, ,310, ,322, ,190, , ,827, ,827, ,977, ,947, ,776, ,835, , ,959, ,959, ,174, ,862, ,839, ,682, , ,232, ,232, , , , , , ,786, ,786, ,180, , ,417, ,523, ,539, ,439, ,439, , , , , , , , ,558, ,829, ,829, , ,416, ,416, ,101, ,358, ,787, ,739, ,207, ,676, ,676, (6,100,000.00) (12,453,933.54) 142, , ,349, (69,667.86) 30, (25,880.14) (9,055.81) 43, , , (6,125,880.14) (9,055.81) (7,061,486.69) (224,892.44) 90, , ,952, (12,195,000.00) ,463, (224,892.44) 90, , (1,779,445.03) , (28,064.54) (6,174,703.58) (9,055.81) (5,282,041.66) (5,739,404.48) 21,629, (7,946,734.78) (10,119,204.80) (2,207,019.47) 0.00 (3,281,421.66) 2,000, ,730, ,360, ,413, ,294, ,087, File: cashi (Rev 06/17/2014) Page 2 of 2 Printed: 11/28/ :20 PM

87 General Fund Multiyear Projections Unrestricted/Restricted Form MYPI Object Codes (Form 01I) % Change (Cols. C-A/A) Projection % Change (Cols. E-C/C) Projection Description (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 ,235, % 125,033, % 130,901, Federal Revenues ,442, % 3,442, % 3,442, Other State Revenues ,405, % 3,490, % 3,490, Other Local Revenues ,466, % 11,516, % 11,566, Other Financing Sources a. Transfers In , % 127, % 127, b. Other Sources % % 0.00 c. Contributions % % Total (Sum lines A1 thru A5c) 139,676, % 143,609, % 149,527, B. EXPENDITURES AND OTHER FINANCING USES 1. Certificated Salaries a. Base Salaries 58,827, ,573, b. Step & Column Adjustment 588, , c. Cost-of-Living Adjustment d. Other Adjustments 157, e. Total Certificated Salaries (Sum lines B1a thru B1d) ,827, % 59,573, % 60,154, Classified Salaries a. Base Salaries 21,959, ,959, b. Step & Column Adjustment c. Cost-of-Living Adjustment d. Other Adjustments e. Total Classified Salaries (Sum lines B2a thru B2d) ,959, % 21,959, % 21,959, Employee Benefits ,232, % 37,086, % 39,566, Books and Supplies ,786, % 4,225, % 4,225, Services and Other Operating Expenditures ,439, % 14,779, % 14,839, Capital Outlay , % 184, % 184, Other Outgo (excluding Transfers of Indirect Costs) , ,829, % 1,929, % 2,029, Other Outgo - Transfers of Indirect Costs % % Other Financing Uses a. Transfers Out ,416, % 1,436, % 1,456, b. Other Uses % % Other Adjustments Total (Sum lines B1 thru B10) 137,676, % 141,176, % 144,416, C. NET INCREASE (DECREASE) IN FUND BALANCE (Line A6 minus line B11) 2,000, ,433, ,110, D. FUND BALANCE 1. Net Beginning Fund Balance (Form 01I, line F1e) 14,791, ,792, ,225, Ending Fund Balance (Sum lines C and D1) 16,792, ,225, ,336, Components of Ending Fund Balance (Form 01I) a. Nonspendable , b. Restricted ,320, ,320, ,320, c. Committed 1. Stabilization Arrangements Other Commitments d. Assigned ,050, ,211, ,211, e. Unassigned/Unappropriated 1. Reserve for Economic Uncertainties ,260, ,470, ,665, Unassigned/Unappropriated 9790 (0.02) 2,223, ,139, f. Total Components of Ending Fund Balance (Line D3f must agree with line D2) 16,792, ,225, ,336, File: mypi (Rev 03/09/2016) Page 1 Printed: 11/28/ :21 PM

88 General Fund Multiyear Projections Unrestricted/Restricted Form MYPI Description Object Codes (Form 01I) % Change (Cols. C-A/A) Projection % Change (Cols. E-C/C) Projection E. AVAILABLE RESERVES (Unrestricted except as noted) 1. General Fund a. Stabilization Arrangements b. Reserve for Economic Uncertainties ,260, ,470, ,665, c. Unassigned/Unappropriated ,223, ,139, d. Negative Restricted Ending Balances (Negative resources ) 979Z (0.02) (0.02) (0.02) 2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements b. Reserve for Economic Uncertainties c. Unassigned/Unappropriated Total Available Reserves - by Amount (Sum lines E1 thru E2c) 8,260, ,693, ,804, Total Available Reserves - by Percent (Line E3 divided by Line F3c) 6.00% 7.57% 10.94% F. RECOMMENDED RESERVES 1. Special Education Pass-through Exclusions For districts that serve as the administrative unit (AU) of a special education local plan area (SELPA): a. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? b. If you are the SELPA AU and are excluding special education pass-through funds: 1. Enter the name(s) of the SELPA(s): No 2. Special education pass-through funds (Column A: Fund 10, resources and , objects and ; enter projections for subsequent years 1 and 2 in Columns C and E) District ADA Used to determine the reserve standard percentage level on line F3d (Col. A: Form AI, Estimated P-2 ADA column, Line A4; enter projections) 8, , , Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 137,676, ,176, ,416, b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 137,676, ,176, ,416, d. Reserve Standard Percentage Level (Refer to Form 01CSI, Criterion 10 for calculation details) 3% 3% 3% e. Reserve Standard - By Percent (Line F3c times F3d) 4,130, ,235, ,332, f. Reserve Standard - By Amount (Refer to Form 01CSI, Criterion 10 for calculation details) g. Reserve Standard (Greater of Line F3e or F3f) 4,130, ,235, ,332, h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES File: mypi (Rev 03/09/2016) Page 2 Printed: 11/28/ :21 PM

89 First Interim No Child Left Behind Maintenance of Effort Expenditures Form NCMOE Funds 01, 09, and 62 Section I - Expenditures Goals Functions Objects Expenditures A. Total state, federal, and local expenditures (all resources) All All ,423, B. Less all federal expenditures not allowed for MOE (Resources , except 3385) All All ,370, C. Less state and local expenditures not allowed for MOE: (All resources, except federal as identified in Line B) 1. Community Services All , Capital Outlay All except Debt Service All 9100 All except , , 5800, , Other Transfers Out All , Interfund Transfers Out All ,544, All Other Financing Uses All Nonagency Tuition (Revenue, in lieu of expenditures, to approximate costs of services for which tuition is received) All except , , All All Supplemental expenditures made as a result of a Presidentially declared disaster Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D Total state and local expenditures not allowed for MOE calculation (Sum lines C1 through C9) 2,804, , D. Plus additional MOE expenditures: Expenditures to cover deficits for food services minus (Funds 13 and 61) (If negative, then zero) All All , Expenditures to cover deficits for student body activities Manually 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) 135,938, File: ncmoe (Rev 03/18/2015) Page 1 Printed: 11/28/ :21 PM

90 First Interim No Child Left Behind Maintenance of Effort Expenditures Form NCMOE Section II - Expenditures Per ADA Annual ADA/ Exps. Per ADA A. Average Daily Attendance (Form AI, Column C, sum of lines A6 and C9)* 9, B. Expenditures per ADA (Line I.E divided by Line II.A) 14, Section III - MOE Calculation (For data collection only. Final determination will be done by CDE) Total Per ADA A. Base expenditures (Preloaded expenditures extracted from prior year Unaudited Actuals MOE calculation). (Note: If the prior year MOE was not met, in its final determination, CDE will adjust the prior year base to 90 percent of the preceding prior year amount rather than the actual prior year expenditure amount.) 130,823, , Adjustment to base expenditure and expenditure per ADA amounts for LEAs failing prior year MOE calculation (From Section IV) Total adjusted base expenditure amounts (Line A plus Line A.1) 130,823, , B. Required effort (Line A.2 times 90%) 117,741, , C. Current year expenditures (Line I.E and Line II.B) 135,938, , D. MOE deficiency amount, if any (Line B minus Line C) (If negative, then zero) E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positive, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.) MOE Met F. MOE deficiency percentage, if MOE not met; otherwise, zero (Line D divided by Line B) (Funding under NCLB covered programs in FY may be reduced by the lower of the two percentages) 0.00% 0.22% *Interim Periods - Annual ADA not available from Form AI. For your convenience, Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA. File: ncmoe (Rev 03/18/2015) Page 2 Printed: 11/28/ :21 PM

91 First Interim No Child Left Behind Maintenance of Effort Expenditures Form NCMOE SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1) Total Description of Adjustments Expenditures Expenditures Per ADA Total adjustments to base expenditures File: ncmoe (Rev 03/18/2015) Page 3 Printed: 11/28/ :21 PM

92 First Interim SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS Form SIAI Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To Description Transfers In 5750 Transfers Out 5750 Transfers In 7350 Transfers Out 7350 Transfers In Transfers Out Other Funds 9310 Other Funds I GENERAL FUND Expenditure Detail 0.00 (41,900.00) Other Sources/Uses Detail 127, ,416, Fund Reconciliation 09I CHARTER SCHOOLS SPECIAL REVENUE FUND Expenditure Detail 31, Other Sources/Uses Detail 146, , Fund Reconciliation 10I SPECIAL EDUCATION PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 11I ADULT EDUCATION FUND Expenditure Detail Other Sources/Uses Detail 45, Fund Reconciliation 12I CHILD DEVELOPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 13I CAFETERIA SPECIAL REVENUE FUND Expenditure Detail 10, Other Sources/Uses Detail 690, Fund Reconciliation 14I DEFERRED MAINTENANCE FUND Expenditure Detail Other Sources/Uses Detail 535, Fund Reconciliation 15I PUPIL TRANSPORTATION EQUIPMENT FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 18I SCHOOL BUS EMISSIONS REDUCTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 19I FOUNDATION SPECIAL REVENUE FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 21I BUILDING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 25I CAPITAL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 35I COUNTY SCHOOL FACILITIES FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 51I BOND INTEREST AND REDEMPTION FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 53I TAX OVERRIDE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 56I DEBT SERVICE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 57I FOUNDATION PERMANENT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 61I CAFETERIA ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation File: siai (Rev 05/16/2016) Page 1 of 2 Printed: 11/28/ :22 PM

93 First Interim SUMMARY OF INTERFUND ACTIVITIES FOR ALL FUNDS Form SIAI Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To Description Transfers In 5750 Transfers Out 5750 Transfers In 7350 Transfers Out 7350 Transfers In Transfers Out Other Funds 9310 Other Funds I CHARTER SCHOOLS ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 63I OTHER ENTERPRISE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 66I WAREHOUSE REVOLVING FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 67I SELF-INSURANCE FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 71I RETIREE BENEFIT FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 73I FOUNDATION PRIVATE-PURPOSE TRUST FUND Expenditure Detail Other Sources/Uses Detail 0.00 Fund Reconciliation 76I WARRANT/PASS-THROUGH FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation 95I STUDENT BODY FUND Expenditure Detail Other Sources/Uses Detail Fund Reconciliation TOTALS 41, (41,900.00) ,544, ,544, File: siai (Rev 05/16/2016) Page 2 of 2 Printed: 11/28/ :22 PM

94 General Fund School District Criteria and Standards Review Form 01CSI Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments). Deviations from the standards must be explained and may affect the interim certification. CRITERIA AND STANDARDS 1. CRITERION: Average Daily Attendance STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's ADA Standard Percentage Range: -2.0% to +2.0% 1A. Calculating the District's ADA Variances DATA ENTRY: Budget Adoption data that exist for the current year will be extracted; otherwise, enter data into the first column for all fiscal years. First Interim data that exist for the current year will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for all fiscal years. Estimated Funded ADA Budget Adoption First Interim Budget Fiscal Year (Form 01CS, Item 1A) (Form AI, Lines A4 and C4) Percent Change Status Current Year ( ) District Regular 8, , Charter School 1, , Total ADA 9, , % Met 1st Subsequent Year ( ) District Regular 8, , Charter School 1, , Total ADA 9, , % Met 2nd Subsequent Year ( ) District Regular 8, , Charter School 1, , Total ADA 9, , % Met 1B. Comparison of District ADA to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Funded ADA has not changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Explanation: (required if NOT met) File: csi (Rev 06/07/2016) Page 1 of 26 Printed: 11/28/ :25 PM

95 General Fund School District Criteria and Standards Review Form 01CSI 2. CRITERION: Enrollment STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's Enrollment Standard Percentage Range: -2.0% to +2.0% 2A. Calculating the District's Enrollment Variances DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. Enrollment Budget Adoption First Interim Fiscal Year (Form 01CS, Item 3B) CBEDS/Projected Percent Change Status Current Year ( ) District Regular 8,790 8,773 Charter School 1,100 1,128 Total Enrollment 9,890 9, % Met 1st Subsequent Year ( ) District Regular 8,652 8,846 Charter School 1,246 1,246 Total Enrollment 9,898 10, % Met 2nd Subsequent Year ( ) District Regular 8,699 8,919 Charter School 1,299 1,299 Total Enrollment 9,998 10, % Not Met 2B. Comparison of District Enrollment to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Enrollment projections have changed since budget adoption by more than two percent in any of the current year or two subsequent fiscal years. Provide reasons why the change(s) exceed the standard, a description of the methods and assumptions used in projecting enrollment, and what changes will be made to improve the accuracy of projections in this area. Explanation: (required if NOT met) New projections File: csi (Rev 06/07/2016) Page 2 of 26 Printed: 11/28/ :25 PM

96 General Fund School District Criteria and Standards Review Form 01CSI 3. CRITERION: ADA to Enrollment STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%). 3A. Calculating the District's ADA to Enrollment Standard DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and third prior years are preloaded. Budget Adoption data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. *Please note for FY unaudited actuals: Line C4 in Form A reflects total charter school ADA corresponding to financial data reported in funds 01, 09, and 62. Please adjust charter school ADA or explain accordingly. P-2 ADA Enrollment Unaudited Actuals CBEDS Actual Historical Ratio Fiscal Year (Form A, Lines A4 and C4*) (Form 01CS, Item 2A) of ADA to Enrollment Third Prior Year ( ) 9,275 9, % Second Prior Year ( ) District Regular 7,937 8,641 Charter School 987 1,091 Total ADA/Enrollment 8,924 9, % First Prior Year ( ) District Regular 8,079 8,691 Charter School 1,018 1,090 Total ADA/Enrollment 9,097 9, % Historical Average Ratio: 93.1% District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 93.6% 3B. Calculating the District's Projected Ratio of ADA to Enrollment DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted. Estimated P-2 ADA Enrollment CBEDS/Projected Fiscal Year (Form AI, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status Current Year ( ) District Regular 8,251 8,773 Charter School 1,018 1,128 Total ADA/Enrollment 9,269 9, % Met 1st Subsequent Year ( ) District Regular 8,324 8,846 Charter School 1,080 1,246 Total ADA/Enrollment 9,404 10, % Met 2nd Subsequent Year ( ) District Regular 8,397 8,919 Charter School 1,083 1,299 Total ADA/Enrollment 9,480 10, % Met 3C. Comparison of District ADA to Enrollment Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) File: csi (Rev 06/07/2016) Page 3 of 26 Printed: 11/28/ :25 PM

97 General Fund School District Criteria and Standards Review Form 01CSI 4. CRITERION: LCFF Revenue STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent since budget adoption. District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0% 4A. Calculating the District's Projected Change in LCFF Revenue DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. In the First Interim column, Current Year data are extracted; enter data for the two subsequent years. LCFF Revenue (Fund 01, Objects 8011, 8012, ) Budget Adoption First Interim Fiscal Year (Form 01CS, Item 4B) Percent Change Status Current Year ( ) 124,257, ,306, % Met 1st Subsequent Year ( ) 130,876, ,103, % Met 2nd Subsequent Year ( ) 137,018, ,971, % Met 4B. Comparison of District LCFF Revenue to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - LCFF revenue has not changed since budget adoption by more than two percent for the current year and two subsequent fiscal years. Explanation: (required if NOT met) File: csi (Rev 06/07/2016) Page 4 of 26 Printed: 11/28/ :25 PM

98 General Fund School District Criteria and Standards Review Form 01CSI 5. CRITERION: Salaries and Benefits STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage. 5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prior years are preloaded. Unaudited Actuals - Unrestricted (Resources ) Ratio Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits Fiscal Year (Form 01, Objects ) (Form 01, Objects ) to Total Unrestricted Expenditures Third Prior Year ( ) 71,386, ,376, % Second Prior Year ( ) 80,733, ,562, % First Prior Year ( ) 84,944, ,679, % Historical Average Ratio: 88.3% Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) District's Reserve Standard Percentage (Criterion 10B, Line 4) 3.0% 3.0% 3.0% District's Salaries and Benefits Standard (historical average ratio, plus/minus the greater of 3% or the district's reserve standard percentage): 85.3% to 91.3% 85.3% to 91.3% 85.3% to 91.3% 5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data. data for Current Year are extracted. - Unrestricted (Resources ) Salaries and Benefits Total Expenditures Ratio (Form 01I, Objects ) (Form 01I, Objects ) of Unrestricted Salaries and Benefits Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status Current Year ( ) 88,786, ,869, % Met 1st Subsequent Year ( ) 91,661, ,983, % Met 2nd Subsequent Year ( ) 93,942, ,225, % Met 5C. Comparison of District Salaries and Benefits Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) File: csi (Rev 06/07/2016) Page 5 of 26 Printed: 11/28/ :25 PM

99 General Fund School District Criteria and Standards Review Form 01CSI 6. CRITERION: Other Revenues and Expenditures STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and services and other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since budget adoption. Changes that exceed five percent in any major object category must be explained. District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0% District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0% 6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. First Interim data for the Current Year are extracted. If First Interim Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column. Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range. Budget Adoption First Interim Budget Change Is Outside Object Range / Fiscal Year (Form 01CS, Item 6B) (Fund 01) (Form MYPI) Percent Change Explanation Range Federal Revenue (Fund 01, Objects ) (Form MYPI, Line A2) Current Year ( ) 3,427, ,442, % No 1st Subsequent Year ( ) 3,427, ,442, % No 2nd Subsequent Year ( ) 3,427, ,442, % No Explanation: (required if Yes) Other State Revenue (Fund 01, Objects ) (Form MYPI, Line A3) Current Year ( ) 5,280, ,405, % No 1st Subsequent Year ( ) 3,366, ,490, % No 2nd Subsequent Year ( ) 3,366, ,490, % No Explanation: (required if Yes) Other Local Revenue (Fund 01, Objects ) (Form MYPI, Line A4) Current Year ( ) 9,504, ,466, % Yes 1st Subsequent Year ( ) 9,554, ,516, % Yes 2nd Subsequent Year ( ) 9,604, ,566, % Yes Explanation: (required if Yes) Additional grants, donations and carry over from Books and Supplies (Fund 01, Objects ) (Form MYPI, Line B4) Current Year ( ) 4,058, ,786, % Yes 1st Subsequent Year ( ) 4,058, ,225, % No 2nd Subsequent Year ( ) 4,058, ,225, % No Explanation: (required if Yes) Offsetting expenses for new local revenue increase Services and Other Operating Expenditures (Fund 01, Objects ) (Form MYPI, Line B5) Current Year ( ) 13,506, ,439, % Yes 1st Subsequent Year ( ) 13,846, ,779, % Yes 2nd Subsequent Year ( ) 13,906, ,839, % Yes Explanation: (required if Yes) Offsetting expenses for new local revenue. File: csi (Rev 06/07/2016) Page 6 of 26 Printed: 11/28/ :26 PM

100 General Fund School District Criteria and Standards Review Form 01CSI 6B. Calculating the District's Change in Total Operating Revenues and Expenditures DATA ENTRY: All data are extracted or calculated. Budget Adoption First Interim Object Range / Fiscal Year Budget Percent Change Status Total Federal, Other State, and Other Local Revenue (Section 6A) Current Year ( ) 18,213, ,314, % Not Met 1st Subsequent Year ( ) 16,348, ,449, % Not Met 2nd Subsequent Year ( ) 16,398, ,499, % Not Met Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A) Current Year ( ) 17,565, ,225, % Not Met 1st Subsequent Year ( ) 17,905, ,005, % Not Met 2nd Subsequent Year ( ) 17,965, ,065, % Not Met 6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below. 1a. STANDARD NOT MET - One or more projected operating revenue have changed since budget adoption by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the 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 revenues within the standard must be entered in Section 6A above and will also display in the explanation box below. Explanation: Federal Revenue (linked from 6A if NOT met) Explanation: Other State Revenue (linked from 6A if NOT met) Explanation: Other Local Revenue (linked from 6A if NOT met) Additional grants, donations and carry over from b. STANDARD NOT MET - One or more total operating expenditures have changed since budget adoption by more than the standard in one or more of the current year or two subsequent fiscal years. Reasons for the 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 revenues within the standard must be entered in Section 6A above and will also display in the explanation box below. Explanation: Books and Supplies (linked from 6A if NOT met) Explanation: Services and Other Exps (linked from 6A if NOT met) Offsetting expenses for new local revenue increase Offsetting expenses for new local revenue. File: csi (Rev 06/07/2016) Page 7 of 26 Printed: 11/28/ :26 PM

101 General Fund School District Criteria and Standards Review Form 01CSI 7. CRITERION: Facilities Maintenance STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as required pursuant to Education Code Section , or in how the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1). Determining the District's Compliance with the Contribution Requirement for EC Section , as amended by AB 104 (Chapter 13, Statutes of 2015), effective and Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA) NOTE: AB 104 (Chapter 13, Statutes of 2015) requires the district to deposit into the account, for the and fiscal years, a minimum amount that is the lesser of 3% of the total general fund expenditures and other financing uses for that fiscal year or the amount that the district deposited into the account for the fiscal year. DATA ENTRY: For the Required Minimum Contribution, enter the lesser of 3% of the total general fund expenditures and other financing uses for the current year or the amount that the district deposited into the account for the fiscal year. If EC (e)(1) and (e)(2) apply, input 3%. Budget data that exist will be extracted, otherwise enter budget data into lines 1 and 2. All other data are extracted. First Interim Contribution Required Minimum (Fund 01, Resource 8150, Contribution Objects ) Status 1. OMMA/RMA Contribution ,633, Met 2. Budget Adoption Contribution (information only) 4,648, (Form 01CS, Criterion 7, Line 2d) If status is not met, enter an X in the box that best describes why the minimum required contribution was not made: Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section (b)(2)]) Other (explanation must be provided) Explanation: (required if NOT met and Other is marked) File: csi (Rev 06/07/2016) Page 8 of 26 Printed: 11/28/ :26 PM

102 General Fund School District Criteria and Standards Review Form 01CSI 8. CRITERION: Deficit Spending STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years. ¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General 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 General Fund. ²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. 8A. Calculating the District's Deficit Spending Standard Percentage Levels DATA ENTRY: All data are extracted or calculated. Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) District's Available Reserve Percentages (Criterion 10C, Line 9) 6.0% 7.6% 10.9% District's Deficit Spending Standard Percentage Levels (one-third of available reserve percentage): 2.0% 2.5% 3.6% 8B. Calculating the District's Deficit Spending Percentages DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first and second columns. Net Change in Total Unrestricted Expenditures Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level (Form 01I, Section E) (Form 01I, Objects ) (If Net Change in Unrestricted Fund Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status Current Year ( ) 2,820, ,751, N/A Met 1st Subsequent Year ( ) 2,433, ,885, N/A Met 2nd Subsequent Year ( ) 5,110, ,147, N/A Met 8C. Comparison of District Deficit Spending to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Explanation: (required if NOT met) File: csi (Rev 06/07/2016) Page 9 of 26 Printed: 11/28/ :26 PM

103 General Fund School District Criteria and Standards Review Form 01CSI 9. CRITERION: Fund and Cash Balances A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years. 9A-1. Determining if the District's General Fund Ending Balance is Positive DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years. Ending Fund Balance General Fund Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status Current Year ( ) 16,792, Met 1st Subsequent Year ( ) 19,225, Met 2nd Subsequent Year ( ) 24,336, Met 9A-2. Comparison of the District's Ending Fund Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years. Explanation: (required if NOT met) B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year. 9B-1. Determining if the District's Ending Cash Balance is Positive DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below. Ending Cash Balance General Fund Fiscal Year (Form CASH, Line F, June Column) Status Current Year ( ) 19,294, Met 9B-2. Comparison of the District's Ending Cash Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year. Explanation: (required if NOT met) File: csi (Rev 06/07/2016) Page 10 of 26 Printed: 11/28/ :26 PM

104 General Fund School District Criteria and Standards Review Form 01CSI 10. CRITERION: Reserves STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³: DATA ENTRY: Current Year data are extracted. Enter district regular ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years. Percentage Level District ADA 5% or $66,000 (greater of) 0 to 300 4% or $66,000 (greater of) 301 to 1,000 3% 1,001 to 30,000 2% 30,001 to 400,000 1% 400,001 and over ¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and the Unassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (Education Code Section 42238), rounded to the nearest thousand. ³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members. Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) District Estimated P-2 ADA (Form AI, Line A4): 8,251 8,331 8,401 District's Reserve Standard Percentage Level: 3% 3% 3% 10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA) DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enter data for item 2a and for the two subsequent years in item 2b; Current Year data are extracted. For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2): 1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No 2. If you are the SELPA AU and are excluding special education pass-through funds: a. Enter the name(s) of the SELPA(s): Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) b. Special Education Pass-through Funds (Fund 10, resources and , objects and ) B. Calculating the District's Reserve Standard DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted. Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) 1. Expenditures and Other Financing Uses (Form 01I, objects ) (Form MYPI, Line B11) 137,676, ,176, ,416, Plus: Special Education Pass-through (Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) Total Expenditures and Other Financing Uses (Line B1 plus Line B2) 137,676, ,176, ,416, Reserve Standard Percentage Level 3% 3% 3% 5. Reserve Standard - by Percent (Line B3 times Line B4) 4,130, ,235, ,332, Reserve Standard - by Amount ($66,000 for districts with less than 1,001 ADA, else 0) District's Reserve Standard (Greater of Line B5 or Line B6) 4,130, ,235, ,332, File: csi (Rev 06/07/2016) Page 11 of 26 Printed: 11/28/ :26 PM

105 General Fund School District Criteria and Standards Review Form 01CSI 10C. Calculating the District's Available Reserve Amount DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years. Current Year Reserve Amounts 1st Subsequent Year 2nd Subsequent Year (Unrestricted resources except Line 4) ( ) ( ) ( ) 1. General Fund - Stabilization Arrangements (Fund 01, Object 9750) (Form MYPI, Line E1a) General Fund - Reserve for Economic Uncertainties (Fund 01, Object 9789) (Form MYPI, Line E1b) 8,260, ,470, ,665, General Fund - Unassigned/Unappropriated Amount (Fund 01, Object 9790) (Form MYPI, Line E1c) ,223, ,139, General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources ) (Form MYPI, Line E1d) (0.02) (0.02) (0.02) 5. Special Reserve Fund - Stabilization Arrangements (Fund 17, Object 9750) (Form MYPI, Line E2a) Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYPI, Line E2b) Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYPI, Line E2c) District's Available Reserve Amount (Lines C1 thru C7) 8,260, ,693, ,804, District's Available Reserve Percentage (Information only) (Line 8 divided by Section 10B, Line 3) 6.00% 7.57% 10.94% District's Reserve Standard (Section 10B, Line 7): 4,130, ,235, ,332, D. Comparison of District Reserve Amount to the Standard Status: Met Met Met DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) File: csi (Rev 06/07/2016) Page 12 of 26 Printed: 11/28/ :26 PM

106 General Fund School District Criteria and Standards Review Form 01CSI SUPPLEMENTAL INFORMATION DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer. S1. Contingent Liabilities 1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that have occurred since budget adoption that may impact the budget? No 1b. If Yes, identify the liabilities and how they may impact the budget: S2. Use of One-time Revenues for Ongoing Expenditures 1a. Does your district have ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent? No 1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years: S3. Temporary Interfund Borrowings 1a. Does your district have projected temporary borrowings between funds? (Refer to Education Code Section 42603) No 1b. If Yes, identify the interfund borrowings: S4. Contingent Revenues 1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No 1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced: File: csi (Rev 06/07/2016) Page 13 of 26 Printed: 11/28/ :26 PM

107 General Fund School District Criteria and Standards Review Form 01CSI S5. Contributions Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if contributions have changed by more than $20,000 and more than five percent since budget adoption. Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscal years. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since budget adoption. Identify capital project cost overruns that have occurred since budget adoption that may impact the general fund budget. District's Contributions and Transfers Standard: -5.0% to +5.0% or -$20,000 to +$20,000 S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund DATA ENTRY: Budget Adoption data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the First Interim's Current Year data will be extracted. Enter First Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the First Interim column for the Current Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d; all other data will be calculated. Budget Adoption First Interim Percent Description / Fiscal Year (Form 01CS, Item S5A) Change Amount of Change Status 1a. Contributions, Unrestricted General Fund (Fund 01, Resources , Object 8980) Current Year ( ) (20,596,884.00) (21,369,597.00) 3.8% 772, Met 1st Subsequent Year ( ) (21,695,540.00) (22,555,501.00) 4.0% 859, Met 2nd Subsequent Year ( ) (22,574,756.00) (23,534,509.00) 4.3% 959, Met 1b. Transfers In, General Fund * Current Year ( ) 130, , % (2,899.00) Met 1st Subsequent Year ( ) 130, , % (2,899.00) Met 2nd Subsequent Year ( ) 130, , % (2,899.00) Met 1c. Transfers Out, General Fund * Current Year ( ) 1,346, ,416, % 70, Not Met 1st Subsequent Year ( ) 1,366, ,436, % 70, Not Met 2nd Subsequent Year ( ) 1,386, ,456, % 70, Met 1d. Capital Project Cost Overruns Have capital project cost overruns occurred since budget adoption that may impact the general fund operational budget? No * Include transfers used to cover operating deficits in either the general fund or any other fund. S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d. 1a. MET - Projected contributions have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) 1b. MET - Projected transfers in have not changed since budget adoption by more than the standard for the current year and two subsequent fiscal years. Explanation: (required if NOT met) File: csi (Rev 06/07/2016) Page 14 of 26 Printed: 11/28/ :26 PM

108 General Fund School District Criteria and Standards Review Form 01CSI 1c. NOT MET - The projected transfers out of the general fund have changed since budget adoption by more than the standard for any of the current year or subsequent two fiscal years. Identify the amounts transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers. Explanation: (required if NOT met) Additional trasnfer to Caferteria Fund due to new supervisor position. 1d. NO - There have been no capital project cost overruns occurring since budget adoption that may impact the general fund operational budget. Project Information: (required if YES) File: csi (Rev 06/07/2016) Page 15 of 26 Printed: 11/28/ :26 PM

109 General Fund School District Criteria and Standards Review Form 01CSI S6. Long-term Commitments Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced. ¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations. S6A. Identification of the District's Long-term Commitments DATA ENTRY: If Budget Adoption data exist (Form 01CS, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b. Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no Budget Adoption data exist, click the appropriate buttons for items 1a and 1b, and enter all other data, as applicable. 1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since budget adoption? Yes Yes 2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in Item 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, 2016 Capital Leases Certificates of Participation General Obligation Bonds Supp Early Retirement Program State School Building Loans Compensated Absences 99 Fund and object in which staff are assigned. 875,962 Other Long-term Commitments (do not include OPEB): TOTAL: 875,962 Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) 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 35,989,273 35,400,829 28,851,935 28,926,266 Supp Early Retirement Program State School Building Loans Compensated Absences Other Long-term Commitments (continued): Total Annual Payments: 35,989,273 35,400,829 28,851,935 28,926,266 Has total annual payment increased over prior year ( )? No No No File: csi (Rev 06/07/2016) Page 16 of 26 Printed: 11/28/ :26 PM

110 General Fund School District Criteria and Standards Review Form 01CSI S6B. Comparison of the District'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 current 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 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? 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. No Explanation: (Required if Yes) File: csi (Rev 06/07/2016) Page 17 of 26 Printed: 11/28/ :26 PM

111 General Fund School District Criteria and Standards Review Form 01CSI S7. Unfunded Liabilities Identify any changes in estimates for unfunded liabilities since budget adoption, and indicate whether the changes are the result of a new actuarial valuation. S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB) DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7A) will be extracted; otherwise, enter Budget Adoption and First Interim data in items a. Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 1b-4) Yes b. If Yes to Item 1a, have there been changes since budget adoption in OPEB liabilities? Yes c. If Yes to Item 1a, have there been changes since budget adoption in OPEB contributions? No Budget Adoption 2. OPEB Liabilities (Form 01CS, Item S7A) First Interim a. OPEB actuarial accrued liability (AAL) 72,213, ,429, b. OPEB unfunded actuarial accrued liability (UAAL) 49,091, ,371, c. Are AAL and UAAL based on the district's estimate or an actuarial valuation? Actuarial Actuarial d. If based on an actuarial valuation, indicate the date of the OPEB valuation. Mar 02, 2014 Feb 01, OPEB Contributions a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative Budget Adoption Measurement Method (Form 01CS, Item S7A) First Interim Current Year ( ) 4,973, ,753, st Subsequent Year ( ) 4,973, ,753, nd Subsequent Year ( ) 4,973, ,753, b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects ) Current Year ( ) 2,462, ,462, st Subsequent Year ( ) 2,585, ,585, nd Subsequent Year ( ) 2,717, ,717, c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year ( ) 2,462, ,462, st Subsequent Year ( ) 2,585, ,585, nd Subsequent Year ( ) 2,717, ,717, d. Number of retirees receiving OPEB benefits Current Year ( ) st Subsequent Year ( ) nd Subsequent Year ( ) Comments: File: csi (Rev 06/07/2016) Page 18 of 26 Printed: 11/28/ :26 PM

112 General Fund School District Criteria and Standards Review Form 01CSI S7B. Identification of the District's Unfunded Liability for Self-insurance Programs DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. Budget Adoption data that exist (Form 01CS, Item S7B) will be extracted; otherwise, enter Budget Adoption and First Interim data in items a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4) No b. If Yes to item 1a, have there been changes since budget adoption in self-insurance liabilities? n/a c. If Yes to item 1a, have there been changes since budget adoption in self-insurance contributions? n/a Budget Adoption 2. Self-Insurance Liabilities (Form 01CS, Item S7B) First Interim a. Accrued liability for self-insurance programs b. Unfunded liability for self-insurance programs 3. Self-Insurance Contributions Budget Adoption a. Required contribution (funding) for self-insurance programs (Form 01CS, Item S7B) First Interim Current Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) b. Amount contributed (funded) for self-insurance programs Current Year ( ) 1st Subsequent Year ( ) 2nd Subsequent Year ( ) 4. Comments: File: csi (Rev 06/07/2016) Page 19 of 26 Printed: 11/28/ :26 PM

113 General Fund School District Criteria and Standards Review Form 01CSI S8. Status of Labor Agreements Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since budget adoption, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in future fiscal years. If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff: The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget. The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board and superintendent. S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Certificated Labor Agreements as of the Previous Reporting Period Were all certificated labor negotiations settled as of budget adoption? If Yes, complete number of FTEs, then skip to section S8B. If No, continue with section S8A. No Certificated (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Number of certificated (non-management) fulltime-equivalent (FTE) positions a. Have any salary and benefit negotiations been settled since budget adoption? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7. 1b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7. Yes Negotiations Settled Since Budget Adoption 2a. Per Government Code Section (a), date of public disclosure board meeting: 2b. Per Government Code Section (b), was the collective bargaining agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification: 3. Per Government Code Section (c), was a budget revision adopted to meet the costs of the collective bargaining agreement? If Yes, date of budget revision board adoption: n/a 4. Period covered by the agreement: Begin Date: End Date: 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? One Year Agreement Total cost of salary settlement % change in salary schedule from prior year or Multiyear Agreement Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments: File: csi (Rev 06/07/2016) Page 20 of 26 Printed: 11/28/ :26 PM

114 General Fund School District Criteria and Standards Review Form 01CSI Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 605,269 Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) 7. Amount included for any tentative salary schedule increases Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Health and Welfare (H&W) Benefits ( ) ( ) ( ) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits In budget In budget In budget 3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0% 4. Percent projected change in H&W cost over prior year 2.0% 5.0% 5.0% Certificated (Non-management) Prior Year Settlements Negotiated Since Budget Adoption Are any new costs negotiated since budget adoption for prior year settlements included in the interim? If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs: No Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Step and Column Adjustments ( ) ( ) ( ) 1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes 2. Cost of step & column adjustments In budget In budget In budget 3. Percent change in step & column over prior year 1.0% 1.0% 1.0% Current Year 1st Subsequent Year 2nd Subsequent Year Certificated (Non-management) Attrition (layoffs and retirements) ( ) ( ) ( ) 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 retired employees included in the interim and MYPs? Yes Yes Yes Certificated (Non-management) - Other List other significant contract changes that have occurred since budget adoption and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.): File: csi (Rev 06/07/2016) Page 21 of 26 Printed: 11/28/ :26 PM

115 General Fund School District Criteria and Standards Review Form 01CSI S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Classified Labor Agreements as of the Previous Reporting Period Were all classified labor negotiations settled as of budget adoption? If Yes, complete number of FTEs, then skip to section S8C. If No, continue with section S8B. No Classified (Non-management) Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Number of classified (non-management) FTE positions a. Have any salary and benefit negotiations been settled since budget adoption? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3. If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5. If No, complete questions 6 and 7. 1b. Are any salary and benefit negotiations still unsettled? If Yes, complete questions 6 and 7. Yes Negotiations Settled Since Budget Adoption 2a. Per Government Code Section (a), date of public disclosure board meeting: 2b. Per Government Code Section (b), was the collective bargaining agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification: 3. Per Government Code Section (c), was a budget revision adopted to meet the costs of the collective bargaining agreement? If Yes, date of budget revision board adoption: n/a 4. Period covered by the agreement: Begin Date: End Date: 5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? One Year Agreement Total cost of salary settlement % change in salary schedule from prior year or Multiyear Agreement Total cost of salary settlement % change in salary schedule from prior year (may enter text, such as "Reopener") Identify the source of funding that will be used to support multiyear salary commitments: Negotiations Not Settled 6. Cost of a one percent increase in salary and statutory benefits 236,940 Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) 7. Amount included for any tentative salary schedule increases File: csi (Rev 06/07/2016) Page 22 of 26 Printed: 11/28/ :26 PM

116 General Fund School District Criteria and Standards Review Form 01CSI Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Health and Welfare (H&W) Benefits ( ) ( ) ( ) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits In budget In budget In budget 3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0% 4. Percent projected change in H&W cost over prior year 2.0% 5.0% 5.0% Classified (Non-management) Prior Year Settlements Negotiated Since Budget Adoption Are any new costs negotiated since budget adoption for prior year settlements included in the interim? If Yes, amount of new costs included in the interim and MYPs If Yes, explain the nature of the new costs: No Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Step and Column Adjustments ( ) ( ) ( ) 1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes 2. Cost of step & column adjustments Percent change in step & column over prior year 0.0% 0.0% 0.0% Current Year 1st Subsequent Year 2nd Subsequent Year Classified (Non-management) Attrition (layoffs and retirements) ( ) ( ) ( ) 1. Are savings from attrition included in the interim and MYPs? Yes Yes Yes 2. Are additional H&W benefits for those laid-off or retired employees included in the interim and MYPs? Yes Yes Yes Classified (Non-management) - Other List other significant contract changes that have occurred since budget adoption and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.): File: csi (Rev 06/07/2016) Page 23 of 26 Printed: 11/28/ :26 PM

117 General Fund School District Criteria and Standards Review Form 01CSI S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractions in this section. Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period Were all managerial/confidential labor negotiations settled as of budget adoption? If Yes or n/a, complete number of FTEs, then skip to S9. If No, continue with section S8C. No Management/Supervisor/Confidential Salary and Benefit Negotiations Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) ( ) Number of management, supervisor, and confidential FTE positions a. Have any salary and benefit negotiations been settled since budget adoption? If Yes, complete question 2. If No, complete questions 3 and 4. No 1b. Are any salary and benefit negotiations still unsettled? Yes If Yes, complete questions 3 and 4. Negotiations Settled Since Budget Adoption 2. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) Is the cost of salary settlement included in the interim and multiyear projections (MYPs)? Total cost of salary settlement Change in salary schedule from prior year (may enter text, such as "Reopener") Negotiations Not Settled 3. Cost of a one percent increase in salary and statutory benefits 71,891 Current Year 1st Subsequent Year 2nd Subsequent Year ( ) ( ) ( ) 4. Amount included for any tentative salary schedule increases Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits ( ) ( ) ( ) 1. Are costs of H&W benefit changes included in the interim and MYPs? Yes Yes Yes 2. Total cost of H&W benefits In budget In budget In budget 3. Percent of H&W cost paid by employer 100.0% 100.0% 100.0% 4. Percent projected change in H&W cost over prior year 2.0% 5.0% 5.0% Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Step and Column Adjustments ( ) ( ) ( ) 1. Are step & column adjustments included in the budget and MYPs? Yes No No 2. Cost of step & column adjustments Budgeted Percent change in step and column over prior year 0.0% 0.0% 0.0% Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) ( ) ( ) ( ) 1. Are costs of other benefits included in the interim and MYPs? No No No 2. Total cost of other benefits Percent change in cost of other benefits over prior year 0.0% 0.0% 0.0% File: csi (Rev 06/07/2016) Page 24 of 26 Printed: 11/28/ :26 PM

118 General Fund School District Criteria and Standards Review Form 01CSI S9. Status of Other Funds Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare an interim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed. S9A. Identification of Other Funds with Negative Ending Fund Balances DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report for each fund. 2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) and explain the plan for how and when the problem(s) will be corrected. No File: csi (Rev 06/07/2016) Page 25 of 26 Printed: 11/28/ :26 PM

119 General Fund School District Criteria and Standards Review Form 01CSI ADDITIONAL FISCAL INDICATORS The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9. A1. Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, are used to determine Yes or No) No A2. Is the system of personnel position control independent from the payroll system? Yes A3. Is enrollment decreasing in both the prior and current fiscal years? No A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior or current fiscal year? No A5. Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? No A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? Yes A7. Is the district's financial system independent of the county office system? No A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section (a)? (If Yes, provide copies to the county office of education.) No A9. 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 School District First Interim Criteria and Standards Review File: csi (Rev 06/07/2016) Page 26 of 26 Printed: 11/28/ :26 PM

120 FIRST INTERIM '. z 0 I,! w w WQ u o- ::= IB I I o,,, "'m "'m -' >- ~ "' o: "' "' wm!!!w ' "'... wm wm a: w m ~w :::> m 0 <( - "' z I "' "'... u: -m um ;! :5 m w~m <("' wm <( 0 z :0 :0!!o Oo: " "' I ~v - ~ I U) i n: f- ~ t;-,.z z '\' rm :0 w "-, 0 o«n. > 0 >-Zo 0W wo ol;; "' '.'i!~ I ~ z.,,o <( :0 0 "'" I I I if,... <( I w :08 w8 o~g... ~ >o w w"' oo g wl5... <nv "' "'w ffi"' "'~ ii:... w w 0 u! "' "' l ; z 01' , ,000 22, ,319-1,120,245' 30,497[ Unrestricted 35,802! 33,130 9,364 -.g,.:j 1,150, LCFF - E!A 20, ,6421-4, , ,295 ' -7, State Lottery I 124,737' Of 46,063' O' 170,800, 170,BOO 0 oi 1400/E.eA oi Of 01 I -2,755 2,755 O' Oi 0; 0 Total Unrestricted 33,895 7,160', n, ,554 27,845 9,364j -701, ,002' ' 1,150,742 I - --! i I ----o1 3310:spec Ed- IDEA Basic Grant -16,000' 334, ,809' 0-5, ,618; 520, Dept of R_ehab:Workability ,789 1,539! o or VOC ED - Carl Perkins -9, 100 0; -1,366 19,727 4, ,876 14,87~'1 0 01' 4035 Fed Fnd Teacher Quality I , !"!:!~ ~1 clepj s~~rg ' -1,697, 0 1, o, O: 0 o, Educator Effectiveness 204, ,611 8, , ,152' 346, L?!tery:lnstruct Mate~_J _0,000 10, Of 610,182 50,0001 ~560, ~ea_lth Careers Academy , O' 0 Of QO;Special Education I 24,237! -173, ,182 4, , , , ,095f Mental Health 0.j,482 3,845! ,327 8, Workability! , Oi Partnership Academies Pgm 2, ,299 3, , ; ~going & Majoi_:_~aintenance 01-16, , , , Other Local 90,1481 1i1,875 70, ,896, 484, ,260,250 1,260,250! ' Total Restricted 294, , ,977 1,139, , ,672 2,513,141 1,952, ,182 Total General Fund - 327, , , , ,593 9, ,647 1,556,401 2,146, ,560 i Unrestricted -94,502 12,09~1-62,699 35,662 15, ,659-19,008 74, St.ate lott~ry _ 0 1:2 o, 9,988, ,000 10, E.P.A IASA - Title I , I Spec Ed- IDEA Basic Grant ,093 1, o3ITit1e m {LEP) Stud Prg I ?_BpOllSpecial Edu~tion 38, ,627 O o, 0-2,899 47,915 17, , Other local 18,871 90,871 16,628 15,992i 7,324' , , I Total Charter Schools Sp Rev Fund -37, ,747-33,236 51,654 34,702 0 :2, , , ,651 i I l ~ ~I 13i 5310 Child Nuirition - Sehl Pgm 0 53,370 16,630 o, ,000 70, Total Cafeteria Fund 0 53,370 16,630) ,000; 70,000 0 i I I ' I '! I

121 FIRST INTERIM 16-17,--0-, :- :,;-i 1 z 'W Cl I (f) (f) w wo,_<i} wm IW (I) (J)a> I <l}m :..J m a:::m (f) wm Cl ~ a?i== [ <(!!! u::~ t: j!!:!gj. ~g i <(~m i n:::rng..j~ ; :::>8;, z o I oir ~:S ~:'.) ~, &a >o I a::~o ~~6 bt5 jf;o :::> :::>Q.. Un:: -0::: IL...J"f '-"m I f-..jto WlLI'-- <(, Woo ' <(O 5~ IB 1 lfl_ g I Ir_<, :)<C 1 w! ::;g I ffig j ()58. o-i:-8 >-~ I >8 L Jl050f Mea ureaboardappr I "' I "'~ : ~"' [ o"' I "' [ <nv "'~, w I :0~ l_ '" J_ ::;oo \'i 1 ~-- Total Building Fund Oj _ 01 O' 106,650 84,422_ 20,698,559, O' 20,889,6~ 1 1- i O 0 106,650 _ 84,422120,698,559 1 _ - _()_1_20,8S9,631i_ 120,000,000[ 99,110,369' ~251 oooo!unre tncted O\ 1, _5,000 25,ooo' 421, o _ 752,6401 ol -752,641)1 -- -!! ' ~_Total Capital Facilities Fund O[ 1,000[ 192: 305,000 25, ,448 0: 752, i ~ I ~ 35 I Q-000 \Unrestricted Total Co School Facilities Fund 120,tl_OO,OOO 99,110, ,640 a\ o o a,300, 1,?00! ol 10, ol 0 I I I ' 0 - o, o, 0 8,300-1, ,000-10,000[ ---0 ~1 0000! Unrestricted Total Special Reserve Fund Cap i J ----ol=-o~ 59,777 o- 300,000: o 359,777._ or -359, of oi- o, 59,777 o 300,ooo] o - 359,7771 ~ -359,777