Unaudited Actuals FINANCIAL REPORTS Unaudited Actuals School District Certification

Transcription

1 FINANCIAL REPORTS School District Certification Form CA UNAUDITED ACTUAL FINANCIAL REPORT: To the County Superintendent of Schools: UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section and is hereby approved and filed by the governing board of the school district pursuant to Education Code Section Signed: Date of Meeting: Sep 12, 2017 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: Denise Porterfield Ahmad Sheikholeslami Name Name Deputy Superintendent, Business Services Chief Business & Operations O Title Title Telephone Telephone dporterfield@smcoe.org asheikholeslami@mpcsd.org Address Address File: ca (Rev 05/30/2017) Page 1 Printed: 8/31/2017 3:08 PM

2 FINANCIAL REPORTS Summary of Unaudited Actual Data Submission Form CA Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports. Form Value CEA of Current Cost of Education Expended for Classroom Compensation 65.15% 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 $311, 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 $34,698, Appropriations Subject to Limit $34,698, 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 4.04% 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 If MOE Not Met, the apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency age - Based on Total Expenditures MOE Deficiency age - Based on Expenditures Per ADA MOE Met File: ca (Rev 05/30/2017) Page 1 Printed: 8/31/2017 3:09 PM

3 TABLE OF CONTENTS Form TC G = General Ledger Data; S = Supplemental Data Data Supplied For: Form Unaudited Actuals 01 General Fund/County School Service Fund GS GS 09 Charter Schools Special Revenue Fund 10 Special Education Pass-Through Fund 11 Adult Education Fund 12 Child Development Fund 13 Cafeteria Special Revenue Fund G G 14 Deferred Maintenance Fund G G 15 Pupil Transportation Equipment Fund 17 Special Reserve Fund for Other Than Capital Outlay Projects G G 18 School Bus Emissions Reduction Fund 19 Foundation Special Revenue Fund 20 Special Reserve Fund for Postemployment Benefits 21 Building Fund G G 25 Capital Facilities Fund G G 30 State School Building Lease-Purchase Fund 35 County School Facilities Fund G 40 Special Reserve Fund for Capital Outlay Projects G G 49 Capital Project Fund for Blended Component Units 51 Bond Interest and Redemption Fund G G 52 Debt Service Fund for Blended Component Units 53 Tax Override Fund 56 Debt Service Fund 57 Foundation Permanent Fund 61 Cafeteria Enterprise Fund 62 Charter Schools Enterprise Fund 63 Other Enterprise Fund 66 Warehouse Revolving Fund 67 Self-Insurance Fund 71 Retiree Benefit Fund 73 Foundation Private-Purpose Trust Fund 76 Warrant/Pass-Through Fund 95 Student Body Fund 76A Changes in Assets and Liabilities (Warrant/Pass-Through) 95A Changes in Assets and Liabilities (Student Body) A Average Daily Attendance S S ASSET Schedule of Capital Assets S CA Certification S CAT Schedule for Categoricals S CEA Current Expense Formula/Minimum Classroom Comp. - Actuals GS CHG Change Order Form DEBT Schedule of Long-Term Liabilities S GANN Appropriations Limit Calculations GS GS ICR Indirect Cost Rate Worksheet GS L Lottery Report GS NCMOE No Child Left Behind Maintenance of Effort GS PCRAF Program Cost Report Schedule of Allocation Factors GS File: tc (Rev 03/03/2014) Page 1 of 2 Printed: 8/31/2017 3:09 PM

4 TABLE OF CONTENTS Form TC G = General Ledger Data; S = Supplemental Data Data Supplied For: Form Unaudited Actuals PCR Program Cost Report GS SEA Special Education Revenue Allocations SEAS Special Education Revenue Allocations Setup (SELPA Selection) SIAA Summary of Interfund Activities - Actuals G File: tc (Rev 03/03/2014) Page 2 of 2 Printed: 8/31/2017 3:09 PM

5 General Fund Unrestricted and Restricted Expenditures by Object Form 01 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 ,097, ,382, ,480, ,496, ,398, ,894, % 2) Federal Revenue , , , , % 3) Other State Revenue ,135, ,691, ,826, , ,225, ,738, % 4) Other Local Revenue ,407, ,472, ,879, ,368, ,682, ,050, % 5) TOTAL, REVENUES 34,640, ,255, ,895, ,378, ,937, ,315, % B. EXPENDITURES 1) Certificated Salaries ,364, ,920, ,284, ,783, ,007, ,790, % 2) Classified Salaries ,408, ,154, ,563, ,388, ,354, ,742, % 3) Employee Benefits ,112, ,427, ,540, ,561, ,467, ,028, % 4) Books and Supplies , , ,400, , , ,348, % 5) Services and Other Operating Expenditures ,233, ,416, ,650, ,899, ,265, ,164, % 6) Capital Outlay , , , , % 7) Other Outgo (excluding Transfers of Indirect Costs) , , , , , , % 8) Other Outgo - Transfers of Indirect Costs (5,000.00) 0.00 (5,000.00) % 9) TOTAL, EXPENDITURES 28,507, ,871, ,378, ,486, ,975, ,462, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5- B9) 6,133, (7,616,777.89) (1,482,993.30) 7,891, (7,038,642.00) 853, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , ,637, ,904, , , , % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (6,158,792.13) 6,158, (6,287,522.00) 6,287, % 4) TOTAL, OTHER FINANCING SOURCES/USES (5,892,423.55) 7,796, ,904, (6,114,445.00) 6,865, , % File: fund-a (Rev 06/08/2017) Page 1 Printed: 8/31/2017 3:10 PM

6 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 241, , , ,777, (173,500.00) 1,603, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,820, ,741, ,562, ,062, ,921, ,983, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 9,820, ,741, ,562, ,062, ,921, ,983, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 9,820, ,741, ,562, ,062, ,921, ,983, % 2) Ending Balance, June 30 (E + F1e) 10,062, ,921, ,983, ,839, ,747, ,587, % Components of Ending Fund Balance a) Nonspendable Revolving Cash , , , , % Stores % Prepaid Expenditures , , % All Others % b) Restricted ,921, ,921, ,747, ,747, % c) Committed Stabilization Arrangements % Other Commitments % d) Assigned Other Assignments ,480, ,480, ,328, ,328, % 1.5% Prop Tax & Genentech Reserve , , Instructional Materials , , Foundation & Site Grants , , Strategic Directions , , Instr Matls (Unrestricted Lottery) , , % Secured Property Tax Reserve , , Instructional Materials , , Foundation & Site Grants , , Strategic Directions , , Contingency , , Instr Matls (Unrestricted Lottery) , , e) Unassigned/unappropriated Reserve for Economic Uncertainties ,564, ,564, ,505, ,505, % Unassigned/Unappropriated Amount % % Diff Column C & F File: fund-a (Rev 06/08/2017) Page 2 Printed: 8/31/2017 3:10 PM

7 General Fund Unrestricted and Restricted Expenditures by Object Form 01 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 ,134, , ,061, ) 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 , , ,055, ) Stores ) Prepaid Expenditures , , ) Other Current Assets ) TOTAL, ASSETS 10,743, ,094, ,838, 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 681, , , J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS K. FUND EQUITY Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) -(I6 + J2) 10,062, ,921, ,983, File: fund-a (Rev 06/08/2017) Page 3 Printed: 8/31/2017 3:10 PM

8 General Fund Unrestricted and Restricted Expenditures by Object Form 01 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 ,340, ,340, ,354, ,354, % 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 ,758, ,758, ,323, ,323, % Unsecured Roll Taxes ,362, ,362, ,362, ,362, % Prior Years' Taxes 8043 (29,638.12) 0.00 (29,638.12) % 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 29,741, ,741, ,156, ,156, % LCFF Transfers Unrestricted LCFF Transfers - Current Year (643,750.00) (643,750.00) (660,000.00) (660,000.00) 2.5% All Other LCFF Transfers - Current Year All Other % Transfers to Charter Schools in Lieu of Property Taxes % Property Taxes Transfers ,382, ,382, ,398, ,398, % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 29,097, ,382, ,480, ,496, ,398, ,894, % 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 % Title I, Part A, Basic , , , , % Title I, Part D, Local Delinquent Programs % Title II, Part A, Educator Quality , , , , % Title III, Part A, Immigrant Education Program , , , , % File: fund-a (Rev 06/08/2017) Page 4 Printed: 8/31/2017 3:10 PM

9 General Fund Unrestricted and Restricted Expenditures by Object Form 01 Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) Title III, Part A, English Learner Program , , , , % Title V, Part B, Public Charter Schools Grant Program (PCSGP)(NCLB) % Other NCLB / Every Student Succeeds Act % Diff Column C & F , , , % Career and Technical Education % 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 % After School Education and Safety (ASES) % Charter School Facility Grant % Drug/Alcohol/Tobacco Funds 6650, , , , , % California Clean Energy Jobs Act , , , , % Career Technical Education Incentive Grant Program % American Indian Early Childhood Education % Specialized Secondary % Quality Education Investment Act % Common Core State Standards Implementation % All Other State Revenue All Other , ,397, ,404, , ,997, ,002, % TOTAL, OTHER STATE REVENUE 1,135, ,691, ,826, , ,225, ,738, % File: fund-a (Rev 06/08/2017) Page 5 Printed: 8/31/2017 3:10 PM

10 General Fund Unrestricted and Restricted Expenditures by Object Form 01 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 ,862, ,862, ,172, ,172, % 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 ,940, , ,498, ,963, , ,398, % 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 4,407, ,472, ,879, ,368, ,682, ,050, % TOTAL, REVENUES 34,640, ,255, ,895, ,378, ,937, ,315, % File: fund-a (Rev 06/08/2017) Page 6 Printed: 8/31/2017 3:10 PM

11 General Fund Unrestricted and Restricted Expenditures by Object Form 01 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 ,879, ,997, ,877, ,461, ,075, ,537, % Certificated Pupil Support Salaries ,149, , ,816, ,155, , ,833, % Certificated Supervisors' and Administrators' Salaries ,317, , ,519, ,155, , ,353, % Other Certificated Salaries , , , , , , % TOTAL, CERTIFICATED SALARIES 16,364, ,920, ,284, ,783, ,007, ,790, % CLASSIFIED SALARIES Classified Instructional Salaries , ,499, ,079, , ,594, ,124, % Classified Support Salaries ,069, ,067, ,137, ,024, ,103, ,128, % Classified Supervisors' and Administrators' Salaries , , , , , , % Clerical, Technical and Office Salaries ,086, ,086, ,008, ,008, % Other Classified Salaries , , , , , , % TOTAL, CLASSIFIED SALARIES 3,408, ,154, ,563, ,388, ,354, ,742, % EMPLOYEE BENEFITS STRS ,000, ,487, ,488, ,257, ,275, ,533, % PERS , , , , , , % OASDI/Medicare/Alternative , , , , , , % Health and Welfare Benefits ,244, , ,099, ,371, , ,368, % Unemployment Insurance , , , , , , % Workers' Compensation , , , , , , % OPEB, Allocated , , , , % OPEB, Active Employees % Other Employee Benefits , , , , , , % TOTAL, EMPLOYEE BENEFITS 5,112, ,427, ,540, ,561, ,467, ,028, % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials % Books and Other Reference Materials , , , , % Materials and Supplies , , ,279, , , ,205, % Noncapitalized Equipment , , , , , , % Food % TOTAL, BOOKS AND SUPPLIES 785, , ,400, , , ,348, % 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 5710 (28,757.00) 28, % Transfers of Direct Costs - Interfund % Professional/Consulting Services and Operating Expenditures ,184, , ,008, , , ,481, % Communications , , , , , , % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,233, ,416, ,650, ,899, ,265, ,164, % File: fund-a (Rev 06/08/2017) Page 7 Printed: 8/31/2017 3:10 PM

12 General Fund Unrestricted and Restricted Expenditures by Object Form 01 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 473, , , , % 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 % All Other Transfers Out to All Others , , , , % Debt Service Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 133, , , , , , % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs % Transfers of Indirect Costs - Interfund 7350 (5,000.00) 0.00 (5,000.00) % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (5,000.00) 0.00 (5,000.00) % TOTAL, EXPENDITURES 28,507, ,871, ,378, ,486, ,975, ,462, % File: fund-a (Rev 06/08/2017) Page 8 Printed: 8/31/2017 3:10 PM

13 General Fund Unrestricted and Restricted Expenditures by Object Form 01 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 , ,637, ,904, , , , % (a) TOTAL, INTERFUND TRANSFERS IN 266, ,637, ,904, , , , % 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 % 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 (6,158,792.13) 6,158, (6,287,522.00) 6,287, % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS (6,158,792.13) 6,158, (6,287,522.00) 6,287, % TOTAL, OTHER FINANCING SOURCES/USES (a- b + c - d + e) (5,892,423.55) 7,796, ,904, (6,114,445.00) 6,865, , % File: fund-a (Rev 06/08/2017) Page 9 Printed: 8/31/2017 3:10 PM

14 General Fund Unrestricted and Restricted Expenditures by Function Form 01 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 ,097, ,382, ,480, ,496, ,398, ,894, % 2) Federal Revenue , , , , % 3) Other State Revenue ,135, ,691, ,826, , ,225, ,738, % 4) Other Local Revenue ,407, ,472, ,879, ,368, ,682, ,050, % 5) TOTAL, REVENUES 34,640, ,255, ,895, ,378, ,937, ,315, % B. EXPENDITURES (Objects ) 1) Instruction ,884, ,801, ,686, ,681, ,758, ,440, % 2) Instruction - Related Services ,253, ,586, ,839, ,092, ,589, ,682, % 3) Pupil Services ,497, , ,467, ,463, ,109, ,573, % 4) Ancillary Services % 5) Community Services % 6) Enterprise % 7) General Administration ,719, , ,610, ,484, , ,349, % 8) Plant Services ,018, ,285, ,303, ,633, ,445, ,079, % 9) Other Outgo Except , , , , , , % 10) TOTAL, EXPENDITURES 28,507, ,871, ,378, ,486, ,975, ,462, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5- B10) 6,133, (7,616,777.89) (1,482,993.30) 7,891, (7,038,642.00) 853, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , ,637, ,904, , , , % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (6,158,792.13) 6,158, (6,287,522.00) 6,287, % 4) TOTAL, OTHER FINANCING SOURCES/USES (5,892,423.55) 7,796, ,904, (6,114,445.00) 6,865, , % File: fund-a (Rev 04/02/2015) Page 1 Printed: 8/31/2017 3:10 PM

15 General Fund Unrestricted and Restricted Expenditures by Function Form 01 Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 241, , , ,777, (173,500.00) 1,603, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,820, ,741, ,562, ,062, ,921, ,983, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 9,820, ,741, ,562, ,062, ,921, ,983, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 9,820, ,741, ,562, ,062, ,921, ,983, % 2) Ending Balance, June 30 (E + F1e) 10,062, ,921, ,983, ,839, ,747, ,587, % Components of Ending Fund Balance a) Nonspendable Revolving Cash , , , , % Stores % Prepaid Expenditures , , % All Others % b) Restricted ,921, ,921, ,747, ,747, % c) Committed Stabilization Arrangements % Other Commitments (by Resource/Object) % d) Assigned Other Assignments (by Resource/Object) ,480, ,480, ,328, ,328, % 1.5% Prop Tax & Genentech Reserve , , Instructional Materials , , Foundation & Site Grants , , Strategic Directions , , Instr Matls (Unrestricted Lottery) , , % Secured Property Tax Reserve , , Instructional Materials , , Foundation & Site Grants , , Strategic Directions , , Contingency , , Instr Matls (Unrestricted Lottery) , , e) Unassigned/unappropriated Reserve for Economic Uncertainties ,564, ,564, ,505, ,505, % Unassigned/Unappropriated Amount % % Diff Column C & F File: fund-a (Rev 04/02/2015) Page 2 Printed: 8/31/2017 3:11 PM

16 General Fund Exhibit: Restricted Balance Detail Form 01 Resource 6230 California Clean Energy Jobs Act 282, , Educator Effectiveness (15-16) 110, Lottery: Instructional Materials 624, , Ongoing & Major Maintenance Account (RMA: Education Code Secti 644, , Other Restricted Local 260, , Total, Restricted Balance 1,921, ,747, File: fund-a (Rev 04/06/2011) Page 1 Printed: 8/31/2017 3:11 PM

17 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Resource Codes Object Codes A. REVENUES 1) LCFF Sources % 2) Federal Revenue , , % 3) Other State Revenue , , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 354, , % B. EXPENDITURES 1) Certificated Salaries % 2) Classified Salaries , New 3) Employee Benefits , New 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 407, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5- B9) (52,353.71) 21, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-b (Rev 06/08/2017 Page 1 Printed: 8/31/2017 3:11 PM

18 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Resource Codes Object Codes E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (52,353.71) 21, % 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) 53, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 53, , % 2) Ending Balance, June 30 (E + F1e) 1, , % Components of Ending Fund Balance a) Nonspendable Revolving Cash % Stores % Prepaid Expenditures % All Others % b) Restricted , , % c) Committed Stabilization Arrangements % Other Commitments % d) Assigned Other Assignments % e) Unassigned/Unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount % File: fund-b (Rev 06/08/2017 Page 2 Printed: 8/31/2017 3:11 PM

19 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Resource Codes Object Codes G. ASSETS 1) Cash a) in County Treasury , ) Fair Value Adjustment to Cash in County Treasury b) in Banks c) in Revolving Fund d) with Fiscal Agent e) collections awaiting deposit ) Investments ) Accounts Receivable , ) Due from Grantor Government ) Due from Other Funds ) Stores ) Prepaid Expenditures ) Other Current Assets ) TOTAL, ASSETS 100, 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 98, 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) 1, File: fund-b (Rev 06/08/2017 Page 3 Printed: 8/31/2017 3:11 PM

20 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Resource Codes Object Codes FEDERAL REVENUE Child Nutrition Programs , , % Donated Food Commodities % All Other Federal Revenue % TOTAL, FEDERAL REVENUE 112, , % OTHER STATE REVENUE Child Nutrition Programs , , % All Other State Revenue % TOTAL, OTHER STATE REVENUE 6, , % OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies % Food Service Sales , , % Leases and Rentals % Interest New 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 235, , % TOTAL, REVENUES 354, , % File: fund-b (Rev 06/08/2017 Page 4 Printed: 8/31/2017 3:11 PM

21 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Resource Codes Object Codes 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 , New Other Classified Salaries % TOTAL, CLASSIFIED SALARIES , New EMPLOYEE BENEFITS STRS % PERS , New OASDI/Medicare/Alternative , New Health and Welfare Benefits , New Unemployment Insurance New Workers' Compensation New OPEB, Allocated % OPEB, Active Employees % Other Employee Benefits % TOTAL, EMPLOYEE BENEFITS , New BOOKS AND SUPPLIES Books and Other Reference Materials % Materials and Supplies , , % Noncapitalized Equipment , % Food , , % TOTAL, BOOKS AND SUPPLIES 400, , % File: fund-b (Rev 06/08/2017 Page 5 Printed: 8/31/2017 3:11 PM

22 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Resource Codes Object Codes 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 1, , % 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 5, % TOTAL, EXPENDITURES 407, , % File: fund-b (Rev 06/08/2017 Page 6 Printed: 8/31/2017 3:11 PM

23 Cafeteria Special Revenue Fund Expenditures by Object Form 13 Resource Codes Object Codes INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund % Other Authorized Interfund Transfers In % (a) TOTAL, INTERFUND TRANSFERS IN % INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out % (b) TOTAL, INTERFUND TRANSFERS OUT % OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs % Long-Term Debt Proceeds Proceeds from Capital Leases % All Other Financing Sources % (c) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES % CONTRIBUTIONS Contributions from Unrestricted Revenues % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS % TOTAL, OTHER FINANCING SOURCES/USES (a- b + c - d + e) % File: fund-b (Rev 06/08/2017 Page 7 Printed: 8/31/2017 3:11 PM

24 Cafeteria Special Revenue Fund Expenditures by Function Form 13 Function Codes Object Codes A. REVENUES 1) LCFF Sources % 2) Federal Revenue , , % 3) Other State Revenue , , % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 354, , % B. EXPENDITURES (Objects ) 1) Instruction % 2) Instruction - Related Services % 3) Pupil Services , , % 4) Ancillary Services % 5) Community Services % 6) Enterprise % 7) General Administration , % 8) Plant Services % 9) Other Outgo Except % 10) TOTAL, EXPENDITURES 407, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5- B10) (52,353.71) 21, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-b (Rev 03/08/2016) Page 1 Printed: 8/31/2017 3:11 PM

25 Cafeteria Special Revenue Fund Expenditures by Function Form 13 Function Codes Object Codes E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (52,353.71) 21, % 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) 53, , % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 53, , % 2) Ending Balance, June 30 (E + F1e) 1, , % 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) % e) Unassigned/Unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount % File: fund-b (Rev 03/08/2016) Page 2 Printed: 8/31/2017 3:11 PM

26 Cafeteria Special Revenue Fund Exhibit: Restricted Balance Detail Form 13 Resource 5310 Child Nutrition: School Programs (e.g., School Lunch, School B 1, , Total, Restricted Balance 1, , File: fund-b (Rev 11/14/2012) Page 1 Printed: 8/31/2017 3:11 PM

27 Deferred Maintenance Fund Expenditures by Object Form 14 Resource Codes Object Codes A. REVENUES 1) LCFF Sources , , % 2) Federal Revenue % 3) Other State Revenue % 4) Other Local Revenue , , % 5) TOTAL, REVENUES 651, , % 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 128, , % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5- B9) 523, , % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In % b) Transfers Out % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions % 4) TOTAL, OTHER FINANCING SOURCES/USES % File: fund-b (Rev 06/08/2017 Page 1 Printed: 8/31/2017 3:12 PM