KERN HIGH SCHOOL DISTRICT. County of Kern. Bakersfield, California

Transcription

1 KERN HIGH SCHOOL DISTRICT County of Kern Bakersfield, California SINGLE BUDGET ADOPTION July 1, 2015 Fiscal Year /2015

2 FINANCIAL REPORTS School District Certification Form CB ANNUAL BUDGET REPORT: July 1, 2015 Adoption Insert "X" in applicable boxes: X X This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and If the budget includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties, at its public hearing, the school district complied with the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section available for inspection at: Public Hearing: Place: 5801 Sundale Ave., Bakersfield, CA, Place: 5801 Sundale Ave, Bakersfield, CA Date: May 27, 2015 Date: June 01, 2015 Time: 07:00 PM Adoption Date: June 22, 2015 Signed: Clerk/Secretary of the Governing Board (Original signature required) Contact person for additional information on the budget reports: Name: Bob Dickson Telephone: Title: Director of Fiscal Services bob_dickson@khsd.k12.ca.us Criteria and Standards Review Summary The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed. CRITERIA AND STANDARDS 1 Average Daily Attendance ed (funded) ADA has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. Met X Not Met File: cb (Rev 04/15/2015) Page 1 of 4 Printed: 5/26/2015 7:37 AM

3 FINANCIAL REPORTS School District Certification Form CB CRITERIA AND STANDARDS (continued) 2 Enrollment Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years. 4 Local Control Funding Formula (LCFF) Projected change in LCFF is within the standard for the budget and two subsequent fiscal years. 5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years. 6b Other Expenditures Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years. 7 Ongoing and Major Maintenance Account If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget. 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years. 9 Fund Balance Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years. 10 Reserves Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years. Met X X X X X X Not Met X X X X SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the X budget? S2 S3 Using One-time Revenues to Fund Ongoing Expenditures Using Ongoing Revenues to Fund One-time Expenditures Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources? Are there large non-recurring general fund expenditures that are funded with ongoing general fund revenues? S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? X X X S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years? X File: cb (Rev 04/15/2015) Page 2 of 4 Printed: 5/26/2015 7:37 AM

4 FINANCIAL REPORTS School District Certification Form CB SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's () annual payment? X S7a S7b Postemployment Benefits Other than Pensions Other Self-insurance Benefits Does the district provide postemployment benefits other than pensions (OPEB)? If yes, are they lifetime benefits? X If yes, do benefits continue beyond age 65? X If yes, are benefits funded by pay-as-you-go? X Does the district provide other self-insurance benefits (e.g., workers' compensation)? X S8 Status of Labor Are salary and benefit negotiations still open for: Agreements Certificated? (Section S8A, Line 1) X Classified? (Section S8B, Line 1) X Management/supervisor/confidential? (Section S8C, Line 1) X S9 Local Control and Did or will the school district's governing board adopt an LCAP or Accountability Plan (LCAP) approve an update to the LCAP effective for the budget year? X Approval date for adoption of the LCAP or approval of an update to the LCAP: Jun 22, 2015 S10 LCAP Expenditures Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template, Section 3: Actions, Services, and Expenditures? X X ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund? X A2 Independent Position Is personnel position control independent from the payroll system? Control X A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budget year? X A4 New Charter Schools Are any new charter schools operating in district boundaries that are Impacting District impacting the district's enrollment, either in the prior fiscal year or Enrollment budget year? X A5 Salary Increases Exceed COLA Has the district entered into a bargaining agreement where any of the budget 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? X File: cb (Rev 04/15/2015) Page 3 of 4 Printed: 5/26/2015 7:37 AM

5 FINANCIAL REPORTS School District Certification Form CB ADDITIONAL FISCAL INDICATORS (continued) No Yes A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? X A7 Independent Financial Is the district s financial system independent from the county office System system? X 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). X A9 Change of CBO or Have there been personnel changes in the superintendent or chief Superintendent business official (CBO) positions within the last 12 months? X File: cb (Rev 04/15/2015) Page 4 of 4 Printed: 5/26/2015 7:37 AM

6 Workers' Compensation Certification Form CC ANNUAL CERTIFICATION REGARDING SELF-INSURED WORKERS' COMPENSATION CLAIMS Pursuant to EC Section 42141, if a school district, either individually or as a member of a joint powers agency, is selfinsured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims. To the County Superintendent of Schools: ( ) Our district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a): Total liabilities actuarially determined: $ Less: Amount of total liabilities reserved in budget: $ Estimated accrued but unfunded liabilities: $ 0.00 ( X ) This school district is self-insured for workers' compensation claims through a JPA, and offers the following information: KHSD is a member of a JPA with Self-Insured Schools of California (SISC I) Workers Compensation. As such, KHSD is not required to set aside additional reserves. ( ) This school district is not self-insured for workers' compensation claims. Signed Clerk/Secretary of the Governing Board (Original signature required) Date of Meeting: For additional information on this certification, please contact: Name: Title: Dr. Mike Zulfa Associate Superintendent, HR Telephone: mike_zulfa@khsd.k12.ca.us File: cc (Rev 02/22/2012) Page 1 of 1 Printed: 5/26/2015 7:37 AM

7 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) LCFF Sources ,000, ,000, ,500, ,500, % 2) Federal Revenue , ,663, ,953, , ,002, ,292, % 3) Other State Revenue ,310, ,463, ,773, ,750, ,608, ,358, % 4) Other Local Revenue ,220, , ,508, ,400, , ,451, % 5) TOTAL, REVENUES 314,820, ,414, ,234, ,940, ,661, ,601, % B. EXPENDITURES 1) Certificated Salaries ,572, ,106, ,679, ,755, ,026, ,782, % 2) Classified Salaries ,564, ,023, ,587, ,406, ,853, ,260, % 3) Employee Benefits ,258, ,599, ,857, ,973, ,350, ,323, % 4) Books and Supplies ,054, ,705, ,760, ,311, ,891, ,203, % 5) Services and Other Operating Expenditures ,839, ,184, ,024, ,066, ,272, ,338, % 6) Capital Outlay ,850, , ,670, ,600, , ,700, % 7) Other Outgo (excluding Transfers of Indirect Costs) ,700, ,700, ,800, ,800, % 8) Other Outgo - Transfers of Indirect Costs (5,306,500.00) 4,154, (1,152,500.00) (5,797,500.00) 4,597, (1,200,500.00) 4.2% 9) TOTAL, EXPENDITURES 269,835, ,292, ,127, ,316, ,891, ,208, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 44,984, (53,878,001.00) (8,893,030.00) 57,623, (48,229,630.00) 9,393, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , , , , % b) Transfers Out ,976, ,976, ,746, ,746, % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (44,187,016.00) 44,187, (47,474,795.00) 47,474, % 4) TOTAL, OTHER FINANCING SOURCES/USES (54,749,654.00) 44,187, (10,562,638.00) (53,782,955.00) 47,474, (6,308,160.00) -40.3% File: fund-a (Rev 01/13/2015) Page 1 Printed: 5/26/2015 7:38 AM

8 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (9,764,683.00) (9,690,985.00) (19,455,668.00) 3,840, (754,835.00) 3,085, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,591, ,445, ,037, ,827, , ,582, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 54,591, ,445, ,037, ,827, , ,582, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 54,591, ,445, ,037, ,827, , ,582, % 2) Ending Balance, June 30 (E + F1e) 44,827, , ,582, ,667, ,667, % Components of Ending Fund Balance a) Nonspendable Revolving Cash , , , , % Stores ,500, ,500, ,500, ,500, % Prepaid Expenditures % All Others % b) Restricted , , % c) Committed Stabilization Arrangements ,000, ,000, ,000, ,000, % Other Commitments % d) Assigned Other Assignments % e) Unassigned/unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount ,277, ,277, ,117, ,117, % File: fund-a (Rev 01/13/2015) Page 2 Printed: 5/26/2015 7:38 AM

9 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F G. ASSETS 1) Cash a) in County Treasury ,327, ,327, ) 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 ,000, ,000, ) Due from Grantor Government ) Due from Other Funds ) Stores ,500, ,500, ) Prepaid Expenditures ) Other Current Assets ) TOTAL, ASSETS 49,827, , ,582, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS I. LIABILITIES 1) Accounts Payable ,000, ,000, ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Unearned Revenue ) TOTAL, LIABILITIES 5,000, ,000, J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS K. FUND EQUITY Ending Fund Balance, June 30 File: fund-a (Rev 01/13/2015) Page 3 Printed: 5/26/2015 7:38 AM

10 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) (G9 + H2) - (I6 + J2) 44,827, , ,582, Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F File: fund-a (Rev 01/13/2015) Page 4 Printed: 5/26/2015 7:38 AM

11 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F LCFF SOURCES Principal Apportionment State Aid - Current Year ,600, ,600, ,300, ,300, % Education Protection Account State Aid - Current Year ,500, ,500, ,600, ,600, % State Aid - Prior Years % Tax Relief Subventions Homeowners' Exemptions % Timber Yield Tax % Other Subventions/In-Lieu Taxes % County & District Taxes Secured Roll Taxes ,700, ,700, ,950, ,950, % Unsecured Roll Taxes ,500, ,500, ,800, ,800, % Prior Years' Taxes 8043 (10,000.00) 0.00 (10,000.00) (10,000.00) 0.00 (10,000.00) 0.0% Supplemental Taxes ,310, ,310, ,410, ,410, % Education Revenue Augmentation Fund (ERAF) 8045 (13,500,000.00) 0.00 (13,500,000.00) (13,500,000.00) 0.00 (13,500,000.00) 0.0% Community Redevelopment Funds (SB 617/699/1992) ,100, ,100, ,200, ,200, % 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 304,400, ,400, ,950, ,950, % 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 (1,400,000.00) 0.00 (1,400,000.00) (1,450,000.00) 0.00 (1,450,000.00) 3.6% Property Taxes Transfers % File: fund-a (Rev 01/13/2015) Page 5 Printed: 5/26/2015 7:38 AM

12 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 303,000, ,000, ,500, ,500, % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement ,720, ,720, ,600, ,600, % 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 ,358, ,358, ,718, ,718, % NCLB: Title I, Part D, Local Delinquent Programs % NCLB: Title II, Part A, Teacher Quality , , , , % NCLB: Title III, Immigrant Education Program % File: fund-a (Rev 01/13/2015) Page 6 Printed: 5/26/2015 7:38 AM

13 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F 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 , ,817, ,107, , ,837, ,127, % TOTAL, FEDERAL REVENUE 290, ,663, ,953, , ,002, ,292, % OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Current Year % Prior Years % Special Education Master Plan Current Year ,670, ,670, ,000, ,000, % Prior Years % All Other State Apportionments - Current Year All Other % All Other State Apportionments - Prior Years All Other % Child Nutrition Programs % Mandated Costs Reimbursements ,000, ,000, ,750, ,750, % Lottery - Unrestricted and Instructional Materials ,300, ,520, ,820, ,000, ,550, ,550, % 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 % File: fund-a (Rev 01/13/2015) Page 7 Printed: 5/26/2015 7:38 AM

14 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Drug/Alcohol/Tobacco Funds 6650, % California Clean Energy Jobs Act ,505, ,505, ,510, ,510, % Healthy Start % American Indian Early Childhood Education % Specialized Secondary % School Community Violence Prevention Grant % Quality Education Investment Act ,263, ,263, % Common Core State Standards Implementation % All Other State Revenue All Other , ,504, ,514, ,548, ,548, % TOTAL, OTHER STATE REVENUE 9,310, ,463, ,773, ,750, ,608, ,358, % File: fund-a (Rev 01/13/2015) Page 8 Printed: 5/26/2015 7:38 AM

15 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll % Unsecured Roll % Prior Years' Taxes % Supplemental Taxes % Non-Ad Valorem Taxes Parcel Taxes % Other % Community Redevelopment Funds Not Subject to LCFF Deduction % Penalties and Interest from Delinquent Non-LCFF Taxes % Sales Sale of Equipment/Supplies , , , , % Sale of Publications % Food Service Sales % All Other Sales % Leases and Rentals % Interest , , , , % Net Increase (Decrease) in the Fair Value of Investments % Fees and Contracts Adult Education Fees % Non-Resident Students % Transportation Fees From Individuals % Interagency Services % Mitigation/Developer Fees % All Other Fees and Contracts % Other Local Revenue Plus: Misc Funds Non-LCFF File: fund-a (Rev 01/13/2015) Page 9 Printed: 5/26/2015 7:38 AM

16 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F (50%) Adjustment % Pass-Through Revenues From Local Sources % All Other Local Revenue ,000, , ,288, ,200, , ,251, % 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 2,220, , ,508, ,400, , ,451, % TOTAL, REVENUES 314,820, ,414, ,234, ,940, ,661, ,601, % File: fund-a (Rev 01/13/2015) Page 10 Printed: 5/26/2015 7:38 AM

17 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CERTIFICATED SALARIES Certificated Teachers' Salaries ,346, ,107, ,454, ,859, ,066, ,925, % Certificated Pupil Support Salaries ,771, ,437, ,209, ,418, ,186, ,604, % Certificated Supervisors' and Administrators' Salaries ,552, ,170, ,723, ,383, ,171, ,554, % Other Certificated Salaries ,902, ,390, ,293, ,094, ,603, ,698, % TOTAL, CERTIFICATED SALARIES 123,572, ,106, ,679, ,755, ,026, ,782, % CLASSIFIED SALARIES Classified Instructional Salaries ,840, ,270, ,111, ,953, ,197, ,151, % Classified Support Salaries ,127, ,328, ,456, ,963, ,395, ,359, % Classified Supervisors' and Administrators' Salaries ,828, , ,361, ,901, , ,440, % Clerical, Technical and Office Salaries ,223, ,592, ,816, ,944, ,428, ,373, % Other Classified Salaries ,543, ,299, ,842, ,643, ,291, ,935, % TOTAL, CLASSIFIED SALARIES 46,564, ,023, ,587, ,406, ,853, ,260, % EMPLOYEE BENEFITS STRS ,971, ,704, ,676, ,134, ,015, ,150, % PERS ,482, ,376, ,859, ,736, ,348, ,085, % OASDI/Medicare/Alternative ,267, ,878, ,146, ,522, ,843, ,366, % Health and Welfare Benefits ,941, ,959, ,901, ,553, ,619, ,172, % Unemployment Insurance , , , , , , % Workers' Compensation ,353, , ,014, ,702, , ,383, % OPEB, Allocated , , , , , , % OPEB, Active Employees ,856, ,899, ,755, ,929, ,726, ,655, % Other Employee Benefits % TOTAL, EMPLOYEE BENEFITS 65,258, ,599, ,857, ,973, ,350, ,323, % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials , ,903, ,185, ,288, , ,037, % Books and Other Reference Materials , , , , , , % Materials and Supplies ,161, ,044, ,205, ,719, ,168, ,888, % File: fund-a (Rev 01/13/2015) Page 11 Printed: 5/26/2015 7:38 AM

18 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Noncapitalized Equipment ,498, ,670, ,169, ,136, , ,045, % Food % TOTAL, BOOKS AND SUPPLIES 8,054, ,705, ,760, ,311, ,891, ,203, % SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services , , , , % Travel and Conferences , , ,452, , , ,398, % Dues and Memberships , , , , , , % Insurance ,232, ,232, ,390, ,390, % Operations and Housekeeping Services ,644, , ,694, ,969, , ,020, % Rentals, Leases, Repairs, and Noncapitalized Improvements ,857, ,758, ,616, ,904, ,819, ,724, % Transfers of Direct Costs % Transfers of Direct Costs - Interfund 5750 (481,777.00) 0.00 (481,777.00) (488,644.00) 0.00 (488,644.00) 1.4% Professional/Consulting Services and Operating Expenditures ,740, ,235, ,976, ,317, ,324, ,641, % Communications ,131, , ,150, ,240, , ,259, % TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 23,839, ,184, ,024, ,066, ,272, ,338, % File: fund-a (Rev 01/13/2015) Page 12 Printed: 5/26/2015 7:38 AM

19 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CAPITAL OUTLAY Land % Land Improvements % Buildings and Improvements of Buildings % Books and Media for New School Libraries or Major Expansion of School Libraries % Equipment ,850, , ,669, ,600, , ,700, % Equipment Replacement % TOTAL, CAPITAL OUTLAY 7,850, , ,670, ,600, , ,700, % 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 ,700, ,700, ,800, ,800, % 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 % File: fund-a (Rev 01/13/2015) Page 13 Printed: 5/26/2015 7:38 AM

20 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F All Other Transfers Out to All Others % Debt Service Debt Service - Interest % Other Debt Service - Principal % TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) ,700, ,700, ,800, ,800, % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs % Transfers of Indirect Costs - Interfund 7350 (5,306,500.00) 4,154, (1,152,500.00) (5,797,500.00) 4,597, (1,200,500.00) 4.2% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (5,306,500.00) 4,154, (1,152,500.00) (5,797,500.00) 4,597, (1,200,500.00) 4.2% TOTAL, EXPENDITURES 269,835, ,292, ,127, ,316, ,891, ,208, % File: fund-a (Rev 01/13/2015) Page 14 Printed: 5/26/2015 7:38 AM

21 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund % From: Bond Interest and Redemption Fund % Other Authorized Interfund Transfers In , , , , % (a) TOTAL, INTERFUND TRANSFERS IN 414, , , , % INTERFUND TRANSFERS OUT To: Child Development Fund % To: Special Reserve Fund % To: State School Building Fund/ County School Facilities Fund % To: Cafeteria Fund ,164, ,164, ,060, ,060, % Other Authorized Interfund Transfers Out ,812, ,812, ,686, ,686, % (b) TOTAL, INTERFUND TRANSFERS OUT 10,976, ,976, ,746, ,746, % 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 % File: fund-a (Rev 01/13/2015) Page 15 Printed: 5/26/2015 7:38 AM

22 General Fund Unrestricted and Restricted Form 01 Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F (c) TOTAL, SOURCES % USES Transfers of Funds from Lapsed/Reorganized LEAs % All Other Financing Uses % (d) TOTAL, USES % CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (44,187,016.00) 44,187, (47,474,795.00) 47,474, % Contributions from Restricted Revenues % (e) TOTAL, CONTRIBUTIONS (44,187,016.00) 44,187, (47,474,795.00) 47,474, % TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (54,749,654.00) 44,187, (10,562,638.00) (53,782,955.00) 47,474, (6,308,160.00) -40.3% File: fund-a (Rev 01/13/2015) Page 16 Printed: 5/26/2015 7:38 AM

23 General Fund Unrestricted and Restricted Expenditures by Function Form 01 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 ,000, ,000, ,500, ,500, % 2) Federal Revenue , ,663, ,953, , ,002, ,292, % 3) Other State Revenue ,310, ,463, ,773, ,750, ,608, ,358, % 4) Other Local Revenue ,220, , ,508, ,400, , ,451, % 5) TOTAL, REVENUES 314,820, ,414, ,234, ,940, ,661, ,601, % B. EXPENDITURES (Objects ) 1) Instruction ,972, ,725, ,697, ,636, ,418, ,054, % 2) Instruction - Related Services ,981, ,578, ,560, ,801, ,548, ,349, % 3) Pupil Services ,199, ,037, ,236, ,701, ,983, ,685, % 4) Ancillary Services ,135, , ,149, ,624, , ,638, % 5) Community Services , , , , , , % 6) Enterprise % 7) General Administration ,986, ,162, ,148, ,002, ,605, ,607, % 8) Plant Services ,231, ,071, ,302, ,213, ,517, ,730, % 9) Other Outgo Except , ,700, ,988, , ,800, ,095, % 10) TOTAL, EXPENDITURES 269,835, ,292, ,127, ,316, ,891, ,208, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 44,984, (53,878,001.00) (8,893,030.00) 57,623, (48,229,630.00) 9,393, % D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In , , , , % b) Transfers Out ,976, ,976, ,746, ,746, % 2) Other Sources/Uses a) Sources % b) Uses % 3) Contributions (44,187,016.00) 44,187, (47,474,795.00) 47,474, % 4) TOTAL, OTHER FINANCING SOURCES/USES (54,749,654.00) 44,187, (10,562,638.00) (53,782,955.00) 47,474, (6,308,160.00) -40.3% File: fund-a (Rev 04/02/2015) Page 1 Printed: 5/26/2015 7:38 AM

24 General Fund Unrestricted and Restricted Expenditures by Function Form 01 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) (9,764,683.00) (9,690,985.00) (19,455,668.00) 3,840, (754,835.00) 3,085, % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,591, ,445, ,037, ,827, , ,582, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 54,591, ,445, ,037, ,827, , ,582, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 54,591, ,445, ,037, ,827, , ,582, % 2) Ending Balance, June 30 (E + F1e) 44,827, , ,582, ,667, ,667, % Components of Ending Fund Balance a) Nonspendable Revolving Cash , , , , % Stores ,500, ,500, ,500, ,500, % Prepaid Expenditures % All Others % b) Restricted , , % c) Committed Stabilization Arrangements ,000, ,000, ,000, ,000, % Other Commitments (by Resource/Object) % d) Assigned Other Assignments (by Resource/Object) % e) Unassigned/unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount ,277, ,277, ,117, ,117, % File: fund-a (Rev 04/02/2015) Page 2 Printed: 5/26/2015 7:38 AM

25 Charter Schools Special Revenue Fund Form 09 Description Resource Codes Object Codes A. REVENUES 1) LCFF Sources ,023, ,437, % 2) Federal Revenue % 3) Other State Revenue , , % 4) Other Local Revenue % 5) TOTAL, REVENUES 3,032, ,447, % B. EXPENDITURES 1) Certificated Salaries ,219, ,231, % 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 2,804, ,895, % C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 227, , % 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 03/10/2015) Page 1 Printed: 5/26/2015 7:38 AM

26 Charter Schools Special Revenue Fund Form 09 Description Resource Codes Object Codes E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 227, , % F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited ,709, ,937, % b) Audit Adjustments % c) As of July 1 - Audited (F1a + F1b) 3,709, ,937, % d) Other Restatements % e) Adjusted Beginning Balance (F1c + F1d) 3,709, ,937, % 2) Ending Balance, June 30 (E + F1e) 3,937, ,488, % 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 ,937, ,488, % e) Unassigned/Unappropriated Reserve for Economic Uncertainties % Unassigned/Unappropriated Amount % File: fund-b (Rev 03/10/2015) Page 2 Printed: 5/26/2015 7:38 AM

27 Charter Schools Special Revenue Fund Form 09 Description Resource Codes Object Codes G. ASSETS 1) Cash a) in County Treasury ,937, ) 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 3,937, H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources ) TOTAL, DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1) Accounts Payable ) Due to Grantor Governments ) Due to Other Funds ) Current Loans ) Unearned Revenue ) TOTAL, LIABILITIES 0.00 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources ) TOTAL, DEFERRED INFLOWS 0.00 K. FUND EQUITY Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2) 3,937, File: fund-b (Rev 03/10/2015) Page 3 Printed: 5/26/2015 7:38 AM

28 Charter Schools Special Revenue Fund Form 09 Description Resource Codes Object Codes LCFF SOURCES Principal Apportionment State Aid - Current Year ,565, ,946, % 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 , , % Property Taxes Transfers % LCFF/Revenue Limit Transfers - Prior Years % TOTAL, LCFF SOURCES 3,023, ,437, % FEDERAL REVENUE Maintenance and Operations % Special Education Entitlement % Special Education Discretionary Grants % Child Nutrition Programs % Interagency Contracts Between LEAs % 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 % 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 % File: fund-b (Rev 03/10/2015) Page 4 Printed: 5/26/2015 7:38 AM

29 Charter Schools Special Revenue Fund Form 09 Description Resource Codes Object Codes 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 , , % School Based Coordination Program % After School Education and Safety (ASES) % Charter School Facility Grant % Drug/Alcohol/Tobacco Funds % California Clean Energy Jobs Act % Healthy Start % Specialized Secondary % Quality Education Investment Act % Common Core State Standards Implementation Funds % All Other State Revenue All Other % TOTAL, OTHER STATE REVENUE 9, , % File: fund-b (Rev 03/10/2015) Page 5 Printed: 5/26/2015 7:38 AM