Unaudited Actuals Financial Report

Transcription

1 Financial Report

2 TABLE OF CONTENTS OVERVIEW FORM CA UNAUDITED ACTUALS CERTIFICATION 1 EPA EXPENDITURE REPORT 3 FUNDS FUND 01 GENERAL 7 FUND 13 CAFETERIA 26 FUND 17 SPECIAL RESERVE 36 FUND 21 BUILDING FUND 44 FUND 25 CAPITAL FACILITIES 55 FUND 40 SPECIAL RESERVE FOR CAPITAL OUTLAY PROJECTS 65 FUND 51 BOND INTEREST AND REDEMPTION 76 FUND 71 RETIREE BENEFIT 85 FORMS ADA AVERAGE DAILY ATTENDANCE 94 ASSET SCHEDULE OF CAPITAL ASSETS 97 CEA CURRENT EXPENSE FORMULA 98 DEBT SCHEDULE OF LONG-TERM LIABILITIES 100 GANN APPROPRIATIONS LIMIT CALCULATION 101 ICR INDIRECT COST RATE WORKSHEET 104 L - LOTTERY 108 NCMOE NO CHILD LEFT BEHIND MAINTENANCE OF EFFORT 109 PCR PROGRAM COST REPORT 112 PCRAF PROGRAM COST REPORT ALLOCATION FACTORS 117 SIAA SUMMARY OF INTERFUND ACTIVITIES ACTUALS 118 SEMA SPECIAL ED MAINTENANCE OF EFFORT - ACTUALS 120 SEMB SPECIAL ED MAINTENANCE OF EFFORT - BUDGET 127 TECHNICAL REVIEW CHECKS 135

3 FINANCIAL REPORTS Summary of Unaudited Actual Data Submission Form CA Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports. Form Description Value CEA Percent of Current Cost of Education Expended for Classroom Compensation 56.39% Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school districts or future apportionments may be affected. (EC 41372) CEA Deficiency Amount $0.00 Applicable to districts not exempt from the requirement and not meeting the minimum classroom compensation percentage - see Form CEA for further details. GANN Adjustments to Appropriations Limit Per Government Code Section $489, If this amount is not zero, it represents an increase to your appropriations limit. The Department of Finance must be notified of increases within 45 days of budget adoption. Adjusted Appropriations Limit $10,983, Appropriations Subject to Limit $10,983, These amounts represent the board approved Appropriations Limit and Appropriations Subject to Limit pursuant to Government Code Section 7906 and EC ICR Preliminary Proposed Indirect Cost Rate 7.50% Fixed-with-carry-forward indirect cost rate for use in , subject to CDE approval. NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE Met If MOE Not Met, the apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency Percentage - Based on Total Expenditures MOE Deficiency Percentage - Based on Expenditures Per ADA File: ca (Rev 05/20/2014) Page 1 Printed: 10/6/2015 5:36 PM Page 1 of 136

4 FINANCIAL REPORTS School District Certification Form CA UNAUDITED ACTUAL FINANCIAL REPORT: To the County Superintendent of Schools: UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section and is hereby approved and filed by the governing board of the school district pursuant to Education Code Section Signed Date of Meeting: Oct 14, 2015 Clerk/Secretary of the Governing Board (Original signature required) To the Superintendent of Public Instruction: UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracy by the County Superintendent of Schools pursuant to Education Code Section Signed County Superintendent/Designee (Original signature required) Date: For additional information on the unaudited actual reports, please contact: For County Office of Education: For School District: Kelly Bucy Jenna Burrows Name Name Director of Fiscal Services Director of Business Services Title Title (707) (707) Telephone Telephone Address Address Page 2 of 136 File: ca (Rev 12/05/2014) Page 1 Printed: 10/6/2015 5:36 PM

5 Program by Resource Report Expenditures by Object - Summary Report PGM Expenditures through: Jun 30, 2015 For Fund(s), Resource(s), and Project Year(s): Education Protection Account Description Object Codes Amount AMOUNT AVAILABLE FOR THIS FISCAL YEAR Adjusted Beginning Fund Balance , LCFF Sources , Federal Revenue Other State Revenue Other Local Revenue All Other Financing Sources and Contributions Unearned Revenue TOTAL AVAILABLE 474, EXPENDITURES AND OTHER FINANCING USES Certificated Salaries Classified Salaries Employee Benefits Books and Supplies , Services and Other Operating Expenditures , except , Subagreements for Services Capital Outlay Other Outgo (Excluding , Indirect Costs) Indirect Costs 7310, Other Financing Uses TOTAL EXPENDITURES AND OTHER FINANCING USES 154, BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 320, INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES Eligible Expenditures (Objects except objects ) 154, Indirect Costs (Objects 7310 and 7350) 0.00 Indirect Costs divided by Eligible Expenditures 0.00% File: pgm (Rev 03/30/2015) Page 1 Printed: 10/7/ :14 AM Page 3 of 136

6 Program by Resource Report Expenditures by Object - Detail Report PGM Expenditures through: Jun 30, 2015 For Fund(s), Resource(s), and Project Year(s): Education Protection Account Description Object Codes Amount AMOUNT AVAILABLE FOR THIS FISCAL YEAR Adjusted Beginning Fund Balance , LCFF Sources , Federal Revenue Other State Revenue Other Local Revenue All Other Financing Sources and Contributions Unearned Revenue TOTAL AVAILABLE 474, EXPENDITURES AND OTHER FINANCING USES Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Instruction (Functions ) 119, Noninstruction (Functions other than ) 0.00 Subagreements for Services Instruction (Functions ) 0.00 Noninstruction (Functions other than ) 0.00 Travel and Conferences Services and Other Operating Expenditures (Excluding objects and ) , Professional/Consulting Services & Operating Expenditures Instruction (Functions ) 4, Noninstruction (Functions other than ) Communications Instruction (Functions ) 0.00 Noninstruction (Functions other than ) 0.00 Capital Outlay Other Outgo (Excluding , Indirect Costs) Indirect Costs 7310, Other Financing Uses TOTAL EXPENDITURES AND OTHER FINANCING USES 154, BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 320, INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES Eligible Expenditures (Objects except objects ) 154, Indirect Costs (Objects 7310 and 7350) 0.00 Indirect Costs divided by Eligible Expenditures 0.00% File: pgm (Rev 03/30/2015) Page 1 Printed: 10/7/ :14 AM Page 4 of 136

7 Program by Resource Report Expenditures by Function - Summary Report PGM Expenditures through: Jun 30, 2015 For Fund(s), Resource(s), and Project Year(s): Education Protection Account Description Amount AMOUNT AVAILABLE FOR THIS FISCAL YEAR Object Codes Adjusted Beginning Fund Balance , LCFF Sources , Federal Revenue Other State Revenue Other Local Revenue All Other Financing Sources and Contributions Unearned Revenue TOTAL AVAILABLE 474, EXPENDITURES AND OTHER FINANCING USES Function Codes (Objects ) Instruction , Instruction-Related Services Pupil Services Ancillary Services Community Services Enterprise General Administration Plant Services Other Outgo TOTAL EXPENDITURES AND OTHER FINANCING USES 154, BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 320, INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES Eligible Expenditures (Objects except objects ) 154, Indirect Costs (Objects 7310 and 7350) 0.00 Indirect Costs divided by Eligible Expenditures 0.00% File: pgm (Rev 03/30/2015) Page 1 Printed: 10/7/ :14 AM Page 5 of 136

8 Program by Resource Report Expenditures by Function - Detail Report PGM Expenditures through: Jun 30, 2015 For Fund(s), Resource(s), and Project Year(s): Education Protection Account Description Amount AMOUNT AVAILABLE FOR THIS FISCAL YEAR Object Codes Adjusted Beginning Fund Balance , LCFF Sources , Federal Revenue Other State Revenue Other Local Revenue All Other Financing Sources and Contributions Unearned Revenue TOTAL AVAILABLE 474, EXPENDITURES AND OTHER FINANCING USES Function Codes (Objects ) Instruction , Instruction-Related Services Instructional Supervision and Administration AU of a Multidistrict SELPA Instructional Library, Media, and Technology Other Instructional Resources School Administration Pupil Services Guidance and Counseling Services Psychological Services Attendance and Social Work Services Health Services Speech Pathology and Audiology Services Pupil Testing Services Pupil Transportation Food Services Other Pupil Services Ancillary Services Community Services Enterprise General Administration Plant Services Other Outgo TOTAL EXPENDITURES AND OTHER FINANCING USES 154, BALANCE (Total Available minus Total Expenditures and Other Financing Uses) 320, INDIRECT COSTS AS A PERCENTAGE OF ELIGIBLE EXPENDITURES Eligible Expenditures (Objects except objects ) 154, Indirect Costs (Objects 7310 and 7350) 0.00 Indirect Costs divided by Eligible Expenditures 0.00% File: pgm (Rev 03/30/2015) Page 1 Printed: 10/7/ :14 AM Page 6 of 136

9 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) LCFF Sources ,616, , ,052, ,160, , ,596, % 2) Federal Revenue , , , , % 3) Other State Revenue , , , , , , % 4) Other Local Revenue , , , , , , % 5) TOTAL, REVENUES 11,877, ,366, ,243, ,818, , ,655, % B. EXPENDITURES 1) Certificated Salaries ,623, , ,271, ,642, , ,217, % 2) Classified Salaries ,517, , ,960, ,535, , ,962, % 3) Employee Benefits ,643, , ,178, ,738, , ,977, % 4) Books and Supplies , , ,096, , , ,029, % 5) Services and Other Operating Expenditures ,183, , ,754, , , ,629, % 6) Capital Outlay , , , % 7) Other Outgo (excluding Transfers of Indirect Costs) , , , , , % 8) Other Outgo - Transfers of Indirect Costs (164,195.00) 129, (34,863.00) (106,763.11) 69, (36,787.00) 5.5% 9) TOTAL, EXPENDITURES 11,065, ,882, ,948, ,790, ,291, ,082, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 811, (1,515,995.33) (704,546.45) 2,028, (1,455,217.66) 572, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out , , , , % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (1,545,977.94) 1,545, (1,455,217.66) 1,455, % 4) TOTAL, OTHER FINANCING SOURCES/USES (2,515,574.69) 1,545, (969,596.75) (1,888,974.41) 1,455, (433,756.75) -55.3% Page 7 of 136 File: fund-a (Rev 07/21/2015) Page 1 Printed: 10/6/2015 5:29 PM

10 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,704,125.81) 29, (1,674,143.20) 139, , % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,059, , ,850, ,355, , ,175, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 4,059, , ,850, ,355, , ,175, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 4,059, , ,850, ,355, , ,175, % 2) Ending Balance, June 30 (E + F1e) 2,355, , ,175, ,494, , ,315, % 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 , , , , % Lottery instructional materials , , Education Protection Account , , Lottery instructional materials , , Education Protection Account , , e) Unassigned/unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount ,922, ,922, ,169, ,169, % Page 8 of 136 File: fund-a (Rev 07/21/2015) Page 2 Printed: 10/6/2015 5:29 PM

11 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F G. ASSETS 1) Cash a) in County Treasury ,561, , ,266, ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund , , d) with Fiscal Agent e) collections awaiting deposit ) Investments ) Accounts Receivable , , , ) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures , , , ) Other Current Assets ) TOTAL, ASSETS 2,824, , ,807, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS I. LIABILITIES 1) Accounts Payable , , , ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Unearned Revenue ) TOTAL, LIABILITIES 468, , , J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS K. FUND EQUITY Ending Fund Balance, June 30 Page 9 of 136 File: fund-a (Rev 07/21/2015) Page 3 Printed: 10/6/2015 5:29 PM

12 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) (must agree with line F2) (G9 + H2) - (I6 + J2) 2,355, , ,175, Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Page 10 of 136 File: fund-a (Rev 07/21/2015) Page 4 Printed: 10/6/2015 5:29 PM

13 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F LCFF SOURCES Principal Apportionment State Aid - Current Year , , , , % 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 ,495, ,495, ,989, ,989, % 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 11,616, ,616, ,160, ,160, % LCFF Transfers Unrestricted LCFF Transfers - Current Year % All Other LCFF Transfers - Current Year All Other % Transfers to Charter Schools in Lieu of Property Taxes % Property Taxes Transfers , , , , % Page 11 of 136 File: fund-a (Rev 07/21/2015) Page 5 Printed: 10/6/2015 5:29 PM

14 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 11,616, , ,052, ,160, , ,596, % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement , , , , % Special Education Discretionary Grants , , , , % Child Nutrition Programs % Forest Reserve Funds % Flood Control Funds % Wildlife Reserve Funds % FEMA % Interagency Contracts Between LEAs % Pass-Through Revenues from Federal Sources % NCLB: Title I, Part A, Basic Grants Low- Income and Neglected , , % NCLB: Title I, Part D, Local Delinquent Programs % NCLB: Title II, Part A, Teacher Quality , , , , % NCLB: Title III, Immigrant Education Program % Page 12 of 136 File: fund-a (Rev 07/21/2015) Page 6 Printed: 10/6/2015 5:29 PM

15 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F 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 , , , , % 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 , , , , % Lottery - Unrestricted and Instructional Materials , , , , , , % Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions % Other Subventions/In-Lieu Taxes % Pass-Through Revenues from State Sources % School Based Coordination Program % After School Education and Safety (ASES) % Charter School Facility Grant % Drug/Alcohol/Tobacco Funds 6650, % Page 13 of 136 File: fund-a (Rev 07/21/2015) Page 7 Printed: 10/6/2015 5:29 PM

16 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F California Clean Energy Jobs Act , , , , % Healthy Start % American Indian Early Childhood Education % Specialized Secondary % School Community Violence Prevention Grant % Quality Education Investment Act % Common Core State Standards Implementation % All Other State Revenue All Other , , , , , , % TOTAL, OTHER STATE REVENUE 178, , , , , , % Page 14 of 136 File: fund-a (Rev 07/21/2015) Page 8 Printed: 10/6/2015 5:29 PM

17 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll % Unsecured Roll % Prior Years' Taxes % Supplemental Taxes % Non-Ad Valorem Taxes Parcel Taxes % Other % Community Redevelopment Funds Not Subject to LCFF Deduction % Penalties and Interest from Delinquent Non-LCFF Taxes % Sales Sale of Equipment/Supplies % Sale of Publications % Food Service Sales % All Other Sales % Leases and Rentals , , % Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Adult Education Fees % Non-Resident Students % Transportation Fees From Individuals % Interagency Services , (0.02) 18, % Mitigation/Developer Fees % All Other Fees and Contracts % Other Local Revenue Plus: Misc Funds Non-LCFF Page 15 of 136 File: fund-a (Rev 07/21/2015) Page 9 Printed: 10/6/2015 5:29 PM

18 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F (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 82, , , , , , % TOTAL, REVENUES 11,877, ,366, ,243, ,818, , ,655, % Page 16 of 136 File: fund-a (Rev 07/21/2015) Page 10 Printed: 10/6/2015 5:29 PM

19 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CERTIFICATED SALARIES Certificated Teachers' Salaries ,382, , ,771, ,439, , ,844, % Certificated Pupil Support Salaries , , , , , , % Certificated Supervisors' and Administrators' Salaries , , , , % Other Certificated Salaries , , , , , , % TOTAL, CERTIFICATED SALARIES 5,623, , ,271, ,642, , ,217, % CLASSIFIED SALARIES Classified Instructional Salaries , , , , , , % Classified Support Salaries , , , , , , % Classified Supervisors' and Administrators' Salaries , , , , , , % Clerical, Technical and Office Salaries , , , , % Other Classified Salaries , , , , , % TOTAL, CLASSIFIED SALARIES 1,517, , ,960, ,535, , ,962, % 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 1,643, , ,178, ,738, , ,977, % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , , , , % Books and Other Reference Materials , , , , % Materials and Supplies , , , , , , % Page 17 of 136 File: fund-a (Rev 07/21/2015) Page 11 Printed: 10/6/2015 5:29 PM

20 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Noncapitalized Equipment , , , , , , % Food % TOTAL, BOOKS AND SUPPLIES 826, , ,096, , , ,029, % 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 , (29,314.95) % Transfers of Direct Costs - Interfund 5750 (1,864.00) 0.00 (1,864.00) 3, , % Professional/Consulting Services and Operating Expenditures , , ,075, , , , % Communications , , , , % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 1,183, , ,754, , , ,629, % Page 18 of 136 File: fund-a (Rev 07/21/2015) Page 12 Printed: 10/6/2015 5:29 PM

21 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings % Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment , , , % Equipment Replacement % TOTAL, CAPITAL OUTLAY 51, , , % 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 , , % 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 % Page 19 of 136 File: fund-a (Rev 07/21/2015) Page 13 Printed: 10/6/2015 5:29 PM

22 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F All Other Transfers Out to All Others % Debt Service Debt Service - Interest , , , , % Other Debt Service - Principal , , , , % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 384, , , , , % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (129,332.00) 129, (69,976.11) 69, % Transfers of Indirect Costs - Interfund 7350 (34,863.00) 0.00 (34,863.00) (36,787.00) 0.00 (36,787.00) 5.5% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (164,195.00) 129, (34,863.00) (106,763.11) 69, (36,787.00) 5.5% TOTAL, EXPENDITURES 11,065, ,882, ,948, ,790, ,291, ,082, % Page 20 of 136 File: fund-a (Rev 07/21/2015) Page 14 Printed: 10/6/2015 5:29 PM

23 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund % From: Bond Interest and Redemption Fund % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % 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 , , New (b) TOTAL, INTERFUND TRANSFERS OUT 969, , , , % 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 % Page 21 of 136 File: fund-a (Rev 07/21/2015) Page 15 Printed: 10/6/2015 5:29 PM

24 General Fund Unrestricted and Restricted Expenditures by Object Form Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F (c) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES % CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (1,545,977.94) 1,545, (1,455,217.66) 1,455, % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS (1,545,977.94) 1,545, (1,455,217.66) 1,455, % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (2,515,574.69) 1,545, (969,596.75) (1,888,974.41) 1,455, (433,756.75) -55.3% Page 22 of 136 File: fund-a (Rev 07/21/2015) Page 16 Printed: 10/6/2015 5:29 PM

25 General Fund Unrestricted and Restricted Expenditures by Function Form Budget Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) LCFF Sources ,616, , ,052, ,160, , ,596, % 2) Federal Revenue , , , , % 3) Other State Revenue , , , , , , % 4) Other Local Revenue , , , , , , % 5) TOTAL, REVENUES 11,877, ,366, ,243, ,818, , ,655, % B. EXPENDITURES (Objects ) 1) Instruction ,497, ,530, ,027, ,720, ,395, ,116, % 2) Instruction - Related Services ,531, , ,608, ,445, , ,501, % 3) Pupil Services , , , , , , % 4) Ancillary Services , , , , , % 5) Community Services % 6) Enterprise % 7) General Administration ,233, , ,364, ,083, , ,153, % 8) Plant Services , , ,303, , , ,120, % 9) Other Outgo Except , , , , , % 10) TOTAL, EXPENDITURES 11,065, ,882, ,948, ,790, ,291, ,082, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 811, (1,515,995.33) (704,546.45) 2,028, (1,455,217.66) 572, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out , , , , % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (1,545,977.94) 1,545, (1,455,217.66) 1,455, % 4) TOTAL, OTHER FINANCING SOURCES/USES (2,515,574.69) 1,545, (969,596.75) (1,888,974.41) 1,455, (433,756.75) -55.3% Page 23 of 136 File: fund-a (Rev 04/02/2015) Page 1 Printed: 10/6/2015 5:29 PM

26 General Fund Unrestricted and Restricted Expenditures by Function Form Budget Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,704,125.81) 29, (1,674,143.20) 139, , % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,059, , ,850, ,355, , ,175, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 4,059, , ,850, ,355, , ,175, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 4,059, , ,850, ,355, , ,175, % 2) Ending Balance, June 30 (E + F1e) 2,355, , ,175, ,494, , ,315, % Components of Ending Fund Balance a) Nonspendable Revolving Cash , , % Stores % Prepaid Expenditures , , , % All Others % b) Restricted , , , , % c) Committed Stabilization Arrangements % Other Commitments (by Resource/Object) % d) Assigned Other Assignments (by Resource/Object) , , , , % Lottery instructional materials , , Education Protection Account , , Lottery instructional materials , , Education Protection Account , , e) Unassigned/unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount ,922, ,922, ,169, ,169, % Page 24 of 136 File: fund-a (Rev 04/02/2015) Page 2 Printed: 10/6/2015 5:29 PM

27 General Fund Exhibit: Restricted Balance Detail Form Resource Description Budget 6230 California Clean Energy Jobs Act 132, , Lottery: Instructional Materials 18, , Special Education 200, , Special Ed: Mental Health Services 99, , Routine Repair & Maintenance (RRRMF: Education Code Section , Other Restricted Local 344, , Total, Restricted Balance 795, , File: fund-a (Rev 04/06/2011) Page 1 Printed: 10/6/2015 5:29 PM Page 25 of 136

28 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference A. REVENUES 1) LCFF Sources % 2) Federal Revenue , , % 3) Other State Revenue , , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 382, , % 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 647, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (265,216.64) (217,267.75) -18.1% 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 265, , % Page 26 of 136 File: fund-b (Rev 03/10/2015) Page 1 Printed: 10/6/2015 5:29 PM

29 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) , New 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) % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) % 2) Ending Balance, June 30 (E + F1e) , New Components of Ending Fund Balance a) Nonspendable Revolving Cash % Stores % Prepaid Expenditures % All Others % b) Restricted , New c) Committed Stabilization Arrangements % Other Commitments % d) Assigned Other Assignments % e) Unassigned/Unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount % Page 27 of 136 File: fund-b (Rev 03/10/2015) Page 2 Printed: 10/6/2015 5:29 PM

30 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference G. ASSETS 1) Cash a) in County Treasury 9110 (37,102.98) 1) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit ) Investments ) Accounts Receivable , ) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets ) TOTAL, ASSETS 8, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1) Accounts Payable , ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Unearned Revenue ) TOTAL, LIABILITIES 8, J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS 0.00 K. FUND EQUITY Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 0.00 Page 28 of 136 File: fund-b (Rev 03/10/2015) Page 3 Printed: 10/6/2015 5:29 PM

31 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference FEDERAL REVENUE Child Nutrition Programs , , % All Other Federal Revenue % TOTAL, FEDERAL REVENUE 323, , % OTHER STATE REVENUE Child Nutrition Programs , , % All Other State Revenue % TOTAL, OTHER STATE REVENUE 25, , % OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies % Food Service Sales , , % Leases and Rentals % Interest 8660 (0.25) % 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 33, , % TOTAL, REVENUES 382, , % Page 29 of 136 File: fund-b (Rev 03/10/2015) Page 4 Printed: 10/6/2015 5:29 PM

32 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries % Other Certificated Salaries % TOTAL, CERTIFICATED SALARIES % CLASSIFIED SALARIES Classified Support Salaries , , % Classified Supervisors' and Administrators' Salaries , , % Clerical, Technical and Office Salaries % Other Classified Salaries % TOTAL, CLASSIFIED SALARIES 272, , % 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 73, , % BOOKS AND SUPPLIES Books and Other Reference Materials % Materials and Supplies , , % Noncapitalized Equipment , , % Food , , % TOTAL, BOOKS AND SUPPLIES 258, , % Page 30 of 136 File: fund-b (Rev 03/10/2015) Page 5 Printed: 10/6/2015 5:29 PM