Proposed Budget

Transcription

1 Proposed Hemet Elementary Spring 2017 Business Services June 6, 2017 i Proposed

2 Proposed ii

3 TABLE OF CONTENTS I. Assumptions... 1 II. Charts... 2 III. LCAP List... 3 IV. Other Funds Summary... 5 V. Multi-Year Projections... 7 VI. Cash Flow VII. Local Control Funding Formula (LCFF) Calculation VIII. LCFF Supplemental/Concentration Grant Proportionality Calculation IX. SACS Forms A. Certifications... SACS-1 B. General Fund... SACS-7 C. Other Funds... SACS-17 D. Supplemental Forms... SACS-117 E. Criteria & Standards... SACS-123 F. Technical Review Checks... SACS Proposed

4 Proposed 4

5 COMBINED GENERAL FUND BUDGET Beginning Fund Balance $ 35,310,623 Revenues $ 252,621,532 Expenditures $ 263,080,644 Other Sources/Uses $ 1,803,285 Change in Fund Balance ($ 8,655,827) Ending Balance $ 26,654,796 BUDGET ASSUMPTIONS COLA (Base LCFF) 1.56% LCFF Gap Funding % 43.97% LCFF Base Funding Increase $ 4,824,810 LCFF S/C Gap Funding Increase $ 2,565,814 Enrollment (non-charter) 21,176 Funded ADA (including County) 20, Salary Step & Column 1.25% Salary Increase 0.0% Fund Balance Reserve 5.00% 1 Proposed

6 Proposed 2

7 COMBINED GENERAL FUND LCAP INITIATIVES Goal # 1 Graduation / College Career Ready FTE's Goal Added Cummulative Cost 1A 1 Project Lead The Way (HS Year 2) - $1,191,739 $1,191,739 1A 3 Music - 954,960 3,068,507 1A 2 Tech Know Technology Integra on Project 921,808 2,113,547 1A 5 STEAM Enrichment - 274,025 3,342,532 1A 4 Digital Learning Coord (moved to 3C 2 LCAP Admin) (2.00) - 3,068,507 1A 6 Path Finder 123,600 3,466,132 1B 1 CTE (RCOE MOU) 1,034,977 4,501,109 1B 2 HS Summer School 410,269 4,911,378 1B 3 Credit Recovery - 420,954 5,332,332 1B 4 Foreign Language Teachers 235,185 5,567,517 1B 5 SAT/PSAT Tests 127,038 5,694,555 1B 6 HS Pathways Specialist 79,575 5,774,130 1B 7 CCGI College/Career Planning Contract 57,550 5,831,680 1B 8 CTE Summer Support 50,700 5,882,380 1C 1 AVID ,014,387 6,896,767 Goal # 1 Graduation / College Career Ready (1.50) $6,896,767 $6,896,767 Goal # 2 Student Achievement FTE's Goal Added Cummulative Cost 2A 1 NGSS/SS $1,190,100 $8,086,867 2A 2 Math PD/Differen a on & Curriculum 428,052 8,514,919 2A 3 Implement CCSS Math and ELA (0.5000) 740,994 9,255,913 2A 4 Digicoach - 9,255,913 2A 5 Keyboarding Programs 14,228 9,270,141 2A 6 CTI New Tchr Support (Educator Effec veness Grant) 290,000 9,560,141 2A 7 Natl Ins tute for School Leadership (Ed Eff Grant) 559,500 10,119,641 2A 8 Prof Development (2 addl work days) 1,620,423 11,740,064 2B 1 Reading Interven on ,927,655 13,667,719 2B 2 Read 180 /System ,600 14,229,319 2B 3 Learning Reading Dynamics 68,500 14,297,819 2B 4 Kinder Reading Materials - 14,297,819 2C 1 English 3D 592,821 14,890,640 2C 2 Imagine Learning 511,142 15,401,782 2C 3 EL Site Leads 242,666 15,644,448 2C 4 Literacy Coordinator (moved to 3C 2 LCAP Admin) (2.0000) - 15,644,448 Goal # 2 Student Achievement $8,747,681 $15,644,448 3 Proposed

8 COMBINED GENERAL FUND LCAP INITIATIVES Goal # 3 Attendance / Well-Rounded & Engaging Schools FTE's Added Cummulative Cost Goal 3A 1 Lower Class Size All Grades ,496,626 24,141,074 3A 2 Expand Instruc onal Time (12 min/day) 4,857,024 28,998,098 3A 3a Site Alloca ons discre onary augmenta on (res 0001) 1,301,279 30,299,377 3A 3b Site Alloca ons supplemental (res 0707) 1,452,263 31,751,640 3A 4 A er School Athle cs (MS/HS) 1,053,900 32,805,540 3A 6 Library Services removed from LCAP eff 7/1/17 ( ) - 32,805,540 3A 5 Expand School Day (0/7th Pd) 405,750 33,211,290 3A 7 Late Bus Hamilton HS & Co onwood 82,000 33,293,290 3A 8 SAFE Program at Harmony & Hemet ES 88,528 33,381,818 3B 1 Counseling Services ,202,982 35,584,800 3B 2a BARR 1,789,934 37,374,734 3B 2b BARR WVHS Federal Grant 200,000 37,574,734 3B 4 Op ons Support CDS 1,592,226 39,166,960 3B 3 Tier 2 Interven on Support 694,625 39,861,585 3B 5 Pupil Services Interven on Team 397,452 40,259,037 3B 6 PBIS 221,522 40,480,559 3B 8 Health Services 61,860 40,542,419 3B 7 PLUS Peer Leadership 105,093 40,647,512 3C 1 IT Support / Technology Upgrades 2,731,500 43,379,012 3C 2 LCAP Admin & Coordina on ,310 44,186,322 3C 3 AP Support Elementary Schools 278,418 44,464,740 3C 4 PreSchool (Title I support) 300,000 44,764,740 3D 1 Bilingual Parent Liason ,719 45,485,459 3D 2 Parent Engagement/Parent Ctr 311,132 45,796,591 3D 2b Parent Engagement/Parent Ctr Title I ,325 46,299,916 3D 3 Electronic Re registra on 83,078 46,382,994 3D 4 Parent Link /BlackBoard 66,923 46,449,917 Goal # 3 Attendance / Well-Rounded & Engaging Schools ,805,469 46,449,917 LCAP Total ,449,917 Proposed 4

9 OTHER FUNDS BUDGET Fund Beginning Balance Revenues/ Sources Expenditures/ Uses Ending Balance Fund 08 Charter Schools CPHS $ 53,435 $ -0- $ -0- $ 53,435 Fund 09 Charter Schools WCA 1,688,086 6,349,251 6,159,841 1,877,496 Fund 11 Adult Education , , Fund 12 Child Development 22,723 2,048,031 2,048,031 22,723 Fund 13 Cafeteria 4,468,746 13,092,853 13,564,073 3,997,526 Fund 14 Deferred Maintenance 453,540 2,007,500 2,292, ,343 Fund 20 OPEB Reserve 4,833,845 15, ,848,845 Fund 21 Building Fund Fund 25 Capital Facilities Fund 3,815,183 1,713, ,961 4,534,192 Fund 35 State School Facilities 5,840,268 15, ,855,268 Fund 40 Capital Outlay Reserve 1,317, , ,000 1,218,749 Fund 63 Enterprise Fund * 9,267,106 23,004,759 24,149,120 8,122,745 Fund 67 Self Insurance Fund 5,344,717 1,400,756 3,512,100 3,233,373 Fund 68 OPEB Fund 189, , , TOTAL $ 37,295,032 $ 51,087,463 $ 54,456,466 $ 33,926,029 * The beginning for Fund 63 Transportation Enterprise Fund includes $9.0 million for the projected value of capital assets and equipment (buses, vehicles, etc). The capital assets make up $6.2 million of the anticipated ending balance after depreciation. 5 Proposed

10 Proposed 6

11 School District Adopted Public Hearing- Multi-Year Projections Unrestricted General Fund Percent Percent Percent Percent Audited Estimated of Adopted of Projected of Projected of Actuals Actuals Change Change Change Change DESCRIPTION % % % % COLA Actual/Projection % 1.02% 0.00% % 1.560% #DIV/0! 2.15% 37.82% 2.35% 9.30% LCFF Gap % 52.56% 55.03% 4.70% % % 39.03% % 41.51% 6.35% ADA Actual/Projection (Number) 19, , % 20, % 20, % 20, % (excluding County and Charter) REVENUES LCFF $179,062,317 $195,539, % $202,930, % $207,719, % $213,482, % FEDERAL $560,730 $630, % $370, % $370, % $370, % STATE $14,206,646 $9,524, % $3,813, % $3,813, % $3,813, % LOCAL $4,130,768 $2,696, % $2,602, % $2,613, % $2,599, % CONTRIBUTIONS ($26,439,035) ($28,815,922) 8.99% ($32,160,962) 11.61% ($32,093,920) -0.21% ($32,826,920) 2.28% REVENUE TOTALS $171,521,426 $179,574, % $177,555, % $182,422, % $187,439, % EXPENDITURES Certificated Salaries $84,516,231 $88,427, % $91,047, % $91,489, % $93,173, % Classified Salaries $25,386,378 $23,577, % $25,129, % $25,538, % $25,857, % Benefits $30,499,876 $32,943, % $35,443, % $38,074, % $40,885, % Books & Supplies $9,388,993 $10,324, % $15,043, % $12,193, % $12,793, % Contracts & Services $14,169,326 $22,547, % $23,094, % $23,494, % $23,725, % Capital Outlay $1,840,512 $3,007, % $369, % $459, % $459, % Other Outgo $377,351 $131, % $30, % $25, % $25, % Support Costs ($2,182,751) ($2,568,128) 17.66% ($2,109,252) % ($2,370,000) 12.36% ($2,370,000) 0.00% Total Expenditures $163,995,916 $178,391, % $188,048, % $188,906, % $194,550, % OTHER SOURCES & USES Transfers In & Other Sources $1,755,614 $3,775, % $3,954, % $3,350, % $3,350, % Transfers Out & Other Uses $2,557,003 $1,968, % $495, % $495, % $495, % Total Sources & Uses ($801,389) $1,806, % $3,459, % $2,855, % $2,855, % NET INCREASE (DECREASE) IN FUND BALANCE $6,724,121 $2,990, % ($7,033,957) % ($3,628,414) % ($4,256,595) 17.31% FUND BALANCE, RESERVES Beginning Balance $21,911,731 $28,635, % $31,626, % $24,592, % $20,963, % Ending Balance $28,635,852 $31,626, % $24,592, % $20,963, % $16,707, % Reserve Amounts: Revolving Cash $25,000 $25,000 $25,000 $25,000 $25,000 Stores $245,788 $245,788 $245,788 $245,788 $245,788 Designated for Economic Uncert. $11,565,600 $13,025,000 $13,280,000 $13,227,500 $13,558,500 Prepaid Expenditures $0 $0 $0 $0 $0 Legally Restricted Balances $0 $0 $0 $0 $0 Other Committed Balances $4,766,842 $3,257,630 $3,332,303 $1,875,000 $1,832,768 Textbook adoptions - Committed $0 $6,000,000 $2,500,000 $0 $0 Unrestricted Carry Over Balances $0 $0 $0 $0 $0 LCFF Gap Funding $10,075,020 $4,298,413 $1,709,069 $2,890,458 $0 LCAP - S/C Carry Over & Reserves $1,957,602 $4,774,286 $3,500,000 $2,700,000 $1,045,095 Unappropriated $0 $0 $0 $0 $0 Total EFB $28,635,852 $31,626,117 $24,592,160 $20,963,746 $16,707,151 5/27/ :35 PM 7

12 School District Adopted Public Hearing- Multi-Year Projections Restricted General Fund Percent Percent Percent Percent Audited Estimated of Projected of Projected of Projected of Actuals Actuals Change Change Change Change DESCRIPTION over PY over PY over PY over PY REVENUES REVENUE LIMIT $0 $0 #DIV/0! $0 #DIV/0! $0 #DIV/0! $0 #DIV/0! FEDERAL $15,435,760 $17,838, % $15,764, % $15,505, % $15,500, % STATE $14,771,288 $16,508, % $13,617, % $13,254, % $13,504, % LOCAL $13,490,087 $13,793, % $13,523, % $13,130, % $13,130, % CONTRIBUTIONS $26,439,035 $28,815, % $32,160, % $32,093, % $32,826, % REVENUE TOTALS $70,136,170 $76,956, % $75,066, % $73,984, % $74,961, % EXPENDITURES Certificated Salaries $19,537,454 $21,151, % $23,637, % $22,855, % $23,084, % Classified Salaries $12,144,544 $13,158, % $14,410, % $14,444, % $14,625, % Benefits $15,253,319 $19,591, % $21,178, % $22,120, % $23,112, % Books & Supplies $3,674,983 $4,490, % $3,001, % $2,996, % $2,746, % Contracts & Services $7,928,095 $9,411, % $7,018, % $6,328, % $6,178, % Capital Outlay $1,071,642 $4,607, % $808, % $50, % $50, % Other Outgo $4,113,578 $3,995, % $3,735, % $3,735, % $3,735, % Support Costs $1,435,092 $1,682, % $1,241, % $1,114, % $1,087, % Total Expenditures $65,158,707 $78,090, % $75,031, % $73,645, % $74,620, % OTHER SOURCES & USES Transfers In & Other Sources $342,995 $333, % $343, % $345, % $345, % Transfers Out & Other Uses $0 $2,000,000 #DIV/0! $2,000, % $1,500, % $1,500, % TotalSources & Uses $ 342,995 $ (1,666,071) % $ (1,656,488) -0.58% $ (1,155,000) % $ (1,155,000) 0.00% NET INCREASE (DECREASE) IN FUND BALANCE $5,320,458 ($2,800,254) % ($1,621,870) % ($816,052) % ($813,803) -0.28% FUND BALANCE, RESERVES Beginning Balance $1,164,302 $6,484, % $3,684, % $2,062, % $1,246, % Ending Balance $6,484,760 $3,684, % $2,062, % $1,246, % $432, % Reserve Amounts: Prop 39 Energy $2,443,454 $543,095 $0 $0 $0 LEA - Medical $0 $0 $0 $0 $0 Educator Effectiveness $1,572,936 $926,825 $0 $0 $0 Restricted Lottery $289,370 $291,923 $0 $0 $0 Spec Ed Low Incidence Equip $239,912 $233,426 $228,727 $225,000 $150,000 Spec Ed Mental Health $805,919 $600,722 $119,467 $110,000 $50,000 College Readiness Block Grant $0 $539,906 $308,818 $0 $0 Routine Restricted Maintenance $1,133,169 $154,740 $806,957 $400,000 $200,000 Other Restricted - Redevelopment $0 $393,869 $598,667 $511,584 $32,781 Unappropriated $0 $0 $0 $0 $0 5/27/ :35 Total PMEFB $6,484,760 $3,684,506 $2,062,636 $1,246,584 $432,781 8

13 School District Adopted Public Hearing- Multi-Year Projections Combined General Fund Percent Percent Percent Percent Audited Estimated of Adopted of Projected of Projected of Actuals Actuals Change Change Change Change DESCRIPTION over PY over PY over PY over PY COLA Actual/Projection % 1.02% 0.00% 1.56% 2.15% 2.35% ADA Actual/Projection (Number) 19,733 19, % 20, % 20, % 20, % (excluding County and Charter) REVENUES REVENUE LIMIT/LCFF $179,062,317 $195,539, % $202,930, % $207,719, % $213,482, % FEDERAL $15,996,490 $18,468, % $16,135, % $15,876, % $15,870, % STATE $28,977,934 $26,033, % $17,430, % $17,067, % $17,317, % LOCAL $17,620,855 $16,490, % $16,125, % $15,744, % $15,730, % CONTRIBUTIONS $0 $0 #DIV/0! $0 #DIV/0! $0 #DIV/0! $0 #DIV/0! REVENUE TOTALS $241,657,596 $256,531, % $252,621, % $256,407, % $262,401, % EXPENDITURES Certificated Salaries $104,053,685 $109,579, % $114,684, % $114,345, % $116,257, % Classified Salaries $37,530,922 $36,736, % $39,539, % $39,983, % $40,483, % Benefits $45,753,195 $52,535, % $56,621, % $60,194, % $63,998, % Books & Supplies $13,063,976 $14,815, % $18,045, % $15,190, % $15,540, % Contracts & Services $22,097,421 $31,959, % $30,113, % $29,823, % $29,904, % Capital Outlay $2,912,154 $7,614, % $1,177, % $509, % $509, % Other Outgo $4,490,929 $4,127, % $3,766, % $3,760, % $3,760, % Support Costs ($747,659) ($885,868) 18.49% ($868,119) -2.00% ($1,255,823) 44.66% ($1,282,093) 2.09% Total Expenditures $229,154,623 $256,482, % $263,080, % $262,551, % $269,171, % OTHER SOURCES & USES Transfers In & Other Sources $2,098,609 $4,108, % $4,298, % $3,695, % $3,695, % Transfers Out & Other Uses $2,557,003 $3,968, % $2,495, % $1,995, % $1,995, % Total Sources & Uses ($458,394) $140, % $1,803, % $1,700, % $1,700, % NET INCREASE (DECREASE) IN FUND BALANCE $12,044,579 $190, % ($8,655,827) % ($4,444,466) % ($5,070,398) 14.08% FUND BALANCE, RESERVES Beginning Balance $23,076,033 $35,120, % $35,310, % $26,654, % $22,210, % Ending Balance $35,120,612 $35,310, % $26,654, % $22,210, % $17,139, % 5/26/2016 Reserve Amounts: Revolving Cash $25,000 $25,000 $25,000 $25,000 $25,000 Stores $245,788 $245,788 $245,788 $245,788 $245,788 Designated for Economic Uncert. $11,565,600 $13,025,000 $13,280,000 $13,227,500 $13,558,500 Legally Restricted Balances $6,484,760 $3,684,506 $2,062,636 $2,062,636 $1,246,584 Committed - Unrestricted Carry Over $4,766,842 $3,257,630 $3,332,303 $1,875,000 $1,832,768 LCFF Gap Reserve $10,075,020 $4,298,413 $1,709,069 $2,890,458 $0 LCAP - S/C Carry Over & Reserves $1,957,602 $4,774,286 $3,500,000 $2,700,000 $1,045,095 Unappropriated $0 $0 $0 $0 $0 Total EFB $35,120,612 $29,310,623 $24,154,796 $23,026,382 $17,953,735 % of Reserve (9789) 4.99% 5.00% 5.00% 5.00% 5.00% 5/27/ :35 PM 9

14 Multi-Year Financial Projection Assumptions Adopted Public Hearing Combined General Fund Total LCFF Federal State Local Other Total 1XXX 2XXX 3XXX 4XXX 5XXX 6XXX Exp Change 80XX 81XX-82XX 83XX-85XX 86XX-87XX 89XX Rev Change Estimated Actuals $109,579,404 $36,736,230 $52,535,109 $14,815,271 $31,959,518 $7,614,963 $4,127,707 ($885,868) $3,968, ,450,593 $195,539,467 $18,468,304 $26,033,133 $16,490,702 $4,108, ,640,604 Adjustments - - LCFF COLA/GAP - 7,390,624 7,390,624 Step & Column 1,405, , ,395 2,325,238 - Negotiations - - STRS/PERS 2,301,045 2,301,045 - STRS On Behalf LCAP (growth, S&C, STRS/PERS inc & misc adj) Ed Effectiveness - - 2,263,670 1,030, ,421 (157,371) 893,642 (32,980) 1,136,445 5,757, Prop 39 Energy (2,323,905) (2,323,905) Textbook adoption 6,000,000 6,000,000 - Growth 1,086,391 1,228, ,223 3,101, , ,287 Carry Over/One-Time Rev/Exp (2,612,294) (2,739,762) (4,080,134) (361,594) (1,118,696) (1,473,259) (12,385,739) (2,333,030) (8,602,934) (364,734) (11,300,698) New School Start Up 350, ,000 - Adopted TOTAL 114,684,706 39,539,803 56,621,193 18,045,606 30,113,398 1,177,944 3,766,113 (868,119) 2,495, ,575, ,930,091 16,135,274 17,430,199 16,125,968 4,298, ,919, Adjustments List separately: ,789,421 4,789,421 LCFF COLA/GAP - - Step & Column 1,176, , ,734 1,937,248 - Negotiations (1,159,424) (403,875) (292,274) (292,274) (2,147,847) - STRS/PERS 2,891,336 2,891,336 - STRS On Behalf 250, ,000 LCAP (growth, S&C, STRS/PERS inc & misc adj) 662, , , , ,000 89,956 2,871,681 - Textbook adoption (3,500,000) (3,500,000) - Growth 287, ,274 (328,285) (328,285) Deferred Maintenance (500,000) Carry Over/One-Time Rev/Exp (1,018,250) (72,116) (186,040) (690,000) (758,715) (5,882) (387,704) (3,118,707) (259,141) (612,833) (381,816) (1,253,790) New School Start Up - (275,000) (275,000) TOTALS 114,345,592 39,983,666 60,194,774 15,190,606 29,823, ,185 3,760,231 (1,255,823) 1,995, ,546, ,719,512 15,876,133 17,067,366 15,744,152 3,695, ,102,163 Revised 5/27/ :35 PM 10

15 Multi-Year Financial Projection Assumptions Adopted Public Hearing Combined General Fund Total LCFF Federal State Local Other Total 1XXX 2XXX 3XXX 4XXX 5XXX 6XXX Exp Change 80XX 81XX-82XX 83XX-85XX 86XX-87XX 89XX Rev Change Adjustments List separately: LCFF COLA/GAP - 5,763,275 5,763,275 Step & Column 1,106, , ,588 1,811,617 - Negotiations - - STRS/PERS 2,580,228 2,580, , ,000 STRS On Behalf 250, ,000 - LCAP (growth, S&C, STRS/PERS inc & misc adj) 805,620 62, ,452 1,100, ,799 2,904,199 - Lower class Size - - Growth - - Carry Over/One-Time Rev/Exp New School Start Up (750,000) (150,000) (26,270) (926,270) (5,633) (13,800) (19,433) TOTALS 116,257,773 40,483,462 63,998,042 15,540,606 29,904, ,185 3,760,231 (1,282,093) 1,995, ,166, ,482,787 15,870,500 17,317,366 15,730,352 3,695, ,096,005 Revised 5/27/ :35 PM 11

16 Hemet USD Adopted Public Hearing SUMMARY OF ASSUMPTIONS through Attachment D District Enrollment Projections District K 12 ENROLLMENT (include NPS & Community Day) 21,212 21,236 21,286 Charter Projections Charter School (Fund 09 and Direct) ENROLLMENT Charter School (Fund 09 and Direct) ADA PROJECTIONS GAP Funding Reserved in Ending Fund Balance 1,709,069 2,890,458 0 CalSTRS Percentage Increase in Employee Benefits 1.85% 1.85% 1.85% CalSTRS Percentage Increase in Ending Fund Balance 0% 0% 0% Certificated (Salaries & Fixed Charges) $ 1,223,283 $ 1,244,624 $ 1,280,683 Classified (Salaries & Fixed Charges) $ 471,099 $ 479,318 $ 493,205 Number of Teachers (Increase/Decrease) Certificated (Salaries only) $3,108,444 $ 408,000 $ 340,000 Classified (Salaries only) $ 675,339 $ 200,000 $ 50,000 Management (Salaries only) $ 115,000 $ $ Number of New Schools Opening/Other One Percent Salary Change (Include Management) Staffing Change from Prior Year (Include New Schools Opening) Cost of Operations for New Schools (Objects 4XXX 6XXX) $ 225,000 $ $ 12

17 HEMET UNIFIED SCHOOL DISTRICT Adopted - Public Hearing General Fund Cash Flow JULY AUG SEPT OCT NOV DEC JAN Projected Projected Projected Projected Projected Projected Projected A. BEGINNING CASH 29,794, ,665, ,469, ,681, ,264, ,772, ,934, ================ ================ ================ ================ ================ ================ ================ B. RECEIPTS: LCFF State Aid ,596, % 7,596, % 19,795, % 13,667, % 13,667, % 19,795, % 13,667, % Property Tax % 1,354, % 1,120, % 550, % % 8,208, % 7,498, % PY State Aid % % % % % % % Other LCFF % (43,265.00) 3.35% (170,866.00) 13.23% (118,043.00) 9.14% (83,689.00) 6.48% (83,689.00) 6.48% (84,077.00) 6.51% Federal Revenues % % 750, % (363,364.00) -2.25% 156, % 329, % 273, % Other State Revenues % 14, % 611, % 309, % 2,010, % 332, % 959, % Other Local Revenues , % 1,101, % 194, % 1,065, % 1,132, % 1,054, % 3,717, % Transfers In/Other Sources % % 31, % 45, % % 56, % 1,624, % TOTAL RECEIPTS 7,602, ,024, ,334, ,157, ,882, ,693, ,656, C. DISBURSEMENTS Certificated Salaries ,126, % 10,530, % 10,988, % 10,990, % 11,325, % 11,224, % 10,884, % Classified Salaries ,853, % 3,462, % 3,466, % 3,537, % 3,620, % 3,464, % 3,317, % Employee Benefits ,822, % 4,285, % 5,119, % 4,154, % 4,153, % 4,111, % 4,047, % Books & Supplies , % 2,413, % 1,364, % 1,078, % 642, % 334, % 575, % Services & Operating Expenses ,029, % 3,761, % 1,574, % 3,234, % 1,461, % 1,830, % 2,715, % Capital Outlays , % 28, % 298, % 69, % 18, % 7, % 7, % Other Outgo / % % 2,511, % (329,950.00) -8.76% 347, % 126, % % Indirect Costs % % (32,468.00) 3.74% (16,147.00) 1.86% % (10,417.00) 1.20% (319,381.00) 36.79% Transfers Out/Other Uses ,000, % % % 61, % % % % TOTAL DISBURSEMENTS 9,007, ,481, ,291, ,781, ,570, ,088, ,227, D. TAX ANTICIPATION NOTES Mid Yr TRANS Jul 2017 TRANS ,030, (4,015,000.00) Mid Yr TRANS TRANS TOTAL 8,030, (4,015,000.00) E. INTERFUND LOANS 9311/ F. PRIOR YEAR TRANSACTIONS Accounts Receivable 3,207, % 1,377, % 210, % 3,152, % 229, % 1,543, % 498, % Due From Other Funds % % % % % % % Stores 6, % 28, % (40,408.00) % 56, % (34,607.00) % 14, % (19,811.00) -8.06% Accounts Payable 2,968, % 144, % % 1, % % % 20, % Deferred Revenue Due To Other Funds % % % % % % % TOTAL PRIOR YEAR TRANSACTIONS 245, ,261, , ,207, , ,557, , G. NET INCOME (B - C + D+ E + F) 6,870, (13,196,034.00) (2,787,983.00) (4,416,804.00) (4,492,662.00) 10,162, ,872, ================ ================ ================ ================ ================ ================ ================ ENDING CASH (A +G) 36,665, ,469, ,681, ,264, ,772, ,934, ,806, ================ ================ ================ ================ ================ ================ ================ Cash Flow Page 1 of 2 11/25/15 13

18 HEMET UNIFIED SCHOOL DISTRICT Adopted - Public Hearing General Fund Cash Flow FEB MARCH APRIL MAY JUNE ACCRUALS TOTAL Projected Projected Projected Projected Projected Projected Projected A. BEGINNING CASH B. RECEIPTS: LCFF State Aid Property Tax PY State Aid 8019 Other LCFF Federal Revenues Other State Revenues Other Local Revenues Transfers In/Other Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books & Supplies Services & Operating Expenses Capital Outlays Other Outgo / Indirect Costs Transfers Out/Other Uses TOTAL DISBURSEMENTS D. TAX ANTICIPATION NOTES Mid Yr TRANS 9640 Jul 2017 TRANS 9640 Mid Yr TRANS 9640 TRANS TOTAL E. INTERFUND LOANS 9311/9611 F. PRIOR YEAR TRANSACTIONS Accounts Receivable Due From Other Funds Stores Accounts Payable Deferred Revenue Due To Other Funds TOTAL PRIOR YEAR TRANSACTIONS G. NET INCOME (B - C + D+ E + F) ENDING CASH (A +G) 24,806, ,787, ,929, ,350, ,911, ,908, ,794, ================ ================ ================ ================ ================ ================ =================== 13,984, % 21,147, % 13,984, % 13,984, % 20,100, % (2,431,456.00) -1.38% 176,556, % 100, % 2,710, % 6,664, % (544,740.00) -1.97% % 27,664, % % (1,279,887.00) #DIV/0! 425, #DIV/0! 425, #DIV/0! 429, #DIV/0! 0.00 (83,689.00) 6.48% (194,759.00) 15.08% (132,766.00) 10.28% (161,438.00) 12.50% % (135,221.00) 10.47% (1,291,502.00) 42, % 518, % 263, % 9,405, % 1,477, % 3,281, % 16,135, % 645, % 1,398, % 8,690, % % 2,456, % 17,430, , % 1,910, % 1,023, % 1,150, % 2,183, % 1,427, % 16,125, , % % 1,064, % 30, % 695, % 175, % 4,298, ,676, ,126, ,032, ,190, ,337, ,204, ,919, ,241, % 11,194, % 11,359, % 11,140, % 2,594, % 83, % 114,684, ,595, % 3,567, % 3,379, % 3,719, % 2,172, % 382, % 39,539, ,222, % 5,033, % 4,120, % 13,161, % 3,316, % 72, % 56,621, , % 1,067, % 3,255, % 3,876, % 1,798, % 583, % 18,045, ,636, % 2,029, % 2,654, % 2,442, % 3,175, % 1,568, % 30,113, , % 34, % 10, % 249, % 266, % 20, % 1,177, , % 1,090, % (69,656.00) -1.85% 6, % 16, % 39, % 3,766, % (19,793.00) 2.28% (21,095.00) 2.43% (130,218.00) 15.00% (173,624.00) 20.00% (144,976.00) 16.70% (868,119.00) % % % 249, % 183, % % 2,495, ,768, ,997, ,689, ,715, ,350, ,605, ,575, (4,015,000.00) (4,015,000.00) % , % % 4, % % 11, % % 10,328, % % % % % % 0.00 (20,990.00) -8.54% 12, % (6,513.00) -2.65% 86, % 86, % 78, % 245, % % 1,904, % % 86, % % 5,126, % % % % % % , , (1,907,269.00) 86, , , ,447, (6,019,332.00) 141, (11,578,921.00) 5,560, ,997, ,677, (3,208,148.00) ================ ================ ================ ================ ================ ================ =================== 18,787, ,929, ,350, ,911, ,908, ,586, ,586, ================ ================ ================ ================ ================ ================ =================== Cash Flow Page 2 of 2 11/25/15 14

19 General Fund Cash Flow JULY AUG SEPT OCT NOV DEC JAN Projected Projected Projected Projected Projected Projected Projected A. BEGINNING CASH 23,908, ,149, ,015, ,520, ,636, ,471, ,313, ================ ================ ================ ================ ================ ================ ================ B. RECEIPTS: LCFF State Aid ,892, % 7,892, % 20,066, % 14,199, % 14,199, % 20,066, % 14,199, % Property Tax % 1,354, % 1,120, % 550, % % 8,208, % 7,498, % PY State Aid % % % % % % % Other LCFF % (43,290.00) 3.35% (170,965.00) 13.23% (118,112.00) 9.14% (83,738.00) 6.48% (83,738.00) 6.48% (84,126.00) 6.51% Federal Revenues % % 750, % (363,364.00) -2.29% 156, % 329, % 249, % Other State Revenues % 14, % 611, % 125, % 2,010, % 332, % 884, % Other Local Revenues , % 1,101, % 181, % 1,065, % 1,128, % 1,051, % 3,544, % Transfers In/Other Sources % % 31, % 45, % % 56, % 1,335, % TOTAL RECEIPTS 7,898, ,320, ,591, ,505, ,411, ,961, ,627, C. DISBURSEMENTS Certificated Salaries ,123, % 10,499, % 10,956, % 10,958, % 11,292, % 11,190, % 10,852, % Classified Salaries ,874, % 3,501, % 3,505, % 3,576, % 3,661, % 3,503, % 3,355, % Employee Benefits ,937, % 4,555, % 5,442, % 4,416, % 4,415, % 4,370, % 4,302, % Books & Supplies , % 2,031, % 1,148, % 908, % 541, % 281, % 484, % Services & Operating Expenses ,009, % 3,726, % 1,559, % 3,203, % 1,447, % 1,812, % 2,689, % Capital Outlays , % 67, % 129, % 2, % 8, % 3, % 59, % Other Outgo / % % 2,507, % (329,421.00) -8.76% 346, % 126, % % Indirect Costs % % (47,950.00) 3.74% (23,847.00) 1.86% % (15,385.00) 1.20% (471,682.00) 36.79% Transfers Out/Other Uses ,500, % % % 61, % % % % TOTAL DISBURSEMENTS 8,582, ,382, ,200, ,775, ,712, ,273, ,270, D. TAX ANTICIPATION NOTES Mid Yr TRANS Jul 2017 TRANS ,000, (2,500,000.00) Mid Yr TRANS TRANS TOTAL 5,000, (2,500,000.00) E. INTERFUND LOANS 9311/ F. PRIOR YEAR TRANSACTIONS Accounts Receivable 2,371, % 1,018, % 155, % 2,330, % 169, % 1,140, % 368, % Due From Other Funds % % % % % % % Stores 6, % 28, % (40,408.00) % 56, % (34,607.00) % 14, % (19,811.00) -8.06% Accounts Payable 2,452, % 119, % % 1, % % % 16, % Deferred Revenue Due To Other Funds % % % % % % % TOTAL PRIOR YEAR TRANSACTIONS (74,601.00) 927, , ,385, , ,155, , G. NET INCOME (B - C + D+ E + F) 4,240, (13,134,641.00) (2,494,738.00) (4,883,681.00) (4,165,694.00) 9,842, ,189, ================ ================ ================ ================ ================ ================ ================ ENDING CASH (A +G) 28,149, ,015, ,520, ,636, ,471, ,313, ,502, ================ ================ ================ ================ ================ ================ ================ 15

20 General Fund Cash Flow FEB MARCH APRIL MAY JUNE ACCRUALS TOTAL Projected Projected Projected Projected Projected Projected Projected A. BEGINNING CASH B. RECEIPTS: LCFF State Aid Property Tax PY State Aid 8019 Other LCFF Federal Revenues Other State Revenues Other Local Revenues Transfers In/Other Sources TOTAL RECEIPTS C. DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books & Supplies Services & Operating Expenses Capital Outlays Other Outgo / Indirect Costs Transfers Out/Other Uses TOTAL DISBURSEMENTS D. TAX ANTICIPATION NOTES Mid Yr TRANS 9640 Jul 2017 TRANS 9640 Mid Yr TRANS 9640 TRANS TOTAL E. INTERFUND LOANS 9311/9611 F. PRIOR YEAR TRANSACTIONS Accounts Receivable Due From Other Funds Stores Accounts Payable Deferred Revenue Due To Other Funds TOTAL PRIOR YEAR TRANSACTIONS G. NET INCOME (B - C + D+ E + F) ENDING CASH (A +G) 17,502, ,458, ,729, ,947, ,635, ,561, ,908, ================ ================ ================ ================ ================ ================ =================== 14,529, % 21,385, % 14,529, % 14,529, % 20,383, % (2,526,156.00) -1.39% 181,346, % 100, % 2,710, % 6,664, % (544,661.00) -1.97% % 27,665, % % % % % % 0.00 (83,738.00) 6.48% (194,872.00) 15.08% (132,844.00) 10.28% (161,532.00) 12.50% % (135,297.00) 10.47% (1,292,252.00) 42, % 518, % 221, % 9,374, % 1,427, % 3,169, % 15,876, % 645, % 1,325, % 8,734, % % 2,381, % 17,067, , % 1,907, % 1,023, % 1,144, % 2,004, % 1,427, % 15,745, % % 871, % 30, % 577, % 145, % 3,095, ,647, ,362, ,549, ,316, ,848, ,462, ,503, ,208, % 11,161, % 11,325, % 11,107, % 2,587, % 83, % 114,345, ,636, % 3,607, % 3,417, % 3,760, % 2,196, % 386, % 39,983, ,425, % 5,351, % 4,380, % 13,993, % 3,525, % 76, % 60,194, , % 898, % 2,740, % 3,263, % 1,514, % 491, % 15,190, ,621, % 2,009, % 2,629, % 2,418, % 3,144, % 1,553, % 29,823, , % 14, % 4, % 107, % 33, % 6, % 509, , % 1,088, % (69,544.00) -1.85% 6, % 16, % 39, % 3,760, % (29,232.00) 2.28% (31,155.00) 2.43% (192,314.00) 15.00% (256,419.00) 20.00% (214,109.00) 16.70% (1,282,093.00) % % % 249, % 183, % % 1,995, ,740, ,102, ,396, ,715, ,944, ,422, ,520, (2,500,000.00) (2,500,000.00) % , % % 3, % % 8, % % 7,636, % % % % % % 0.00 (20,990.00) -8.54% 12, % (6,513.00) -2.65% 86, % 86, % 78, % 245, % % 2,431, % % 71, % % 5,093, % % % % % % , , (2,434,914.00) 86, , , ,788, (6,044,226.00) 271, (8,781,710.00) 5,687, ,926, ,118, (2,228,672.00) ================ ================ ================ ================ ================ ================ =================== 11,458, ,729, ,947, ,635, ,561, ,680, ,680, ================ ================ ================ ================ ================ ================ =================== 16

21 (67082) May Revise Adopted Public Hearing v18.1a v18.1a v18.1a LOCAL CONTROL FUNDING FORMULA CALCULATE LCFF TARGET Unduplicated as % of Enrollment Grades TK 3 Grades 4 6 Grades 7 8 Grades 9 12 Subtract NSS NSS Allowance TOTAL BASE Targeted Instructional Improvement Block Grant Home to School Transportation Small School District Bus Replacement Program LOCAL CONTROL FUNDING FORMULA (LCFF) TARGET ECONOMIC RECOVERY TARGET PAYMENT CALCULATE LCFF FLOOR Current year Funded ADA times Base per ADA Current year Funded ADA times Other RL per ADA Necessary Small School Allowance at rates Categoricals Floor Adjustments Categorical Program Entitlement Rate per ADA * cy ADA Less Fair Share Reduction Non CDE certified New Charter: District PY rate * CY ADA Beginning in , prior year LCFF gap funding per ADA * cy ADA LOCAL CONTROL FUNDING FORMULA (LCFF) FLOOR CALCULATE LCFF PHASE IN ENTITLEMENT LOCAL CONTROL FUNDING FORMULA TARGET LOCAL CONTROL FUNDING FORMULA FLOOR Applied Funding Formula: Floor or Target LCFF Need (LCFF Target less LCFF Floor, if positive) Current Year Gap Funding ECONOMIC RECOVERY PAYMENT Miscellaneous Adjustments LCFF Entitlement before Minimum State Aid provision COLA 0.000% COLA 1.560% COLA 2.150% 3 yr average 81.77% 81.77% yr average 81.83% 81.83% yr average 81.69% 81.69% ADA Base Gr Span Supp Concen TARGET ADA Base Gr Span Supp Concen TARGET ADA Base Gr Span Supp Concen TARGET 5, , ,279 1,047 59,727,493 5, , ,300 1,065 61,567,502 5, , ,325 1,083 62,140,960 4, ,189 1, ,347,405 4, ,301 1, ,780,674 4, ,458 1, ,239,649 2, ,403 1, ,588,123 3, ,518 1,230 1,009 29,651,327 2, ,680 1,255 1,025 29,570,214 6, , ,439 1,178 73,160,890 6, , ,463 1,199 74,177,584 6, , ,492 1,218 76,510,454 19, ,106,236 5,767,580 25,818,684 21,131, ,823,911 20, ,256,983 5,919,990 26,378,223 21,621, ,177,086 20, ,596,689 6,005,670 26,892,734 21,966, ,461, , , ,152 1,540,216 1,540,216 1,540, ,739, ,092, ,376,646 1/2 5/8 3/4 A 2, Rate ADA Rate ADA Rate ADA 5, , ,164,382 5, , ,745,774 5, , ,681, , , , , , ,171 15,649,248 15,649,248 15,649,248 $ 19, ,030,230 $ 3, , ,133,821 $ 3, , ,491, ,834, ,524, ,817, ,739, ,092, ,376, ,834, ,524, ,817,791 FLOOR FLOOR FLOOR 24,905,075 14,567,844 12,558, % 13,705, % 6,405, % 4,901, ,539, ,930, ,719,512 CALCULATE STATE AID Transition Entitlement Local Revenue (including RDA) Gross State Aid CALCULATE MINIMUM STATE AID RL/Charter Gen BG adjusted for ADA NSS Allowance (deficited) Minimum State Aid Adjustments Less Current Year Property Taxes/In Lieu Subtotal State Aid for Historical RL/Charter General BG Categorical funding from Charter Categorical Block Grant adjusted for ADA Minimum State Aid Guarantee CHARTER SCHOOL MINIMUM STATE AID OFFSET (effective ) Local Control Funding Formula Floor plus Funded Gap Minimum State Aid plus Property Taxes including RDA Offset Minimum State Aid Prior to Offset Total Minimim State Aid with Offset TOTAL STATE AID 195,539, ,930, ,719,512 (27,219,407) (26,373,224) (26,372,748) 168,320, ,556, ,346, Rate ADA N/A Rate ADA N/A Rate ADA N/A 5, , ,154,925 5, , ,741,741 5, , ,677,185 (27,219,407) (26,373,224) (26,372,748) 79,935,518 81,368,517 81,304,437 15,649,248 15,649,248 15,649,248 95,584,766 97,017,765 96,953, ,320, ,556, ,346,764 Additional State Aid (Additional SA) LCFF Phase In Entitlement (before COE transfer, Choice & Charter Supplemental) 195,539, ,930, ,719,512 CHANGE OVER PRIOR YEAR 8.37% 15,103, % 7,390, % 4,789,421 LCFF Entitlement PER ADA 9,817 10,133 10,378 PER ADA CHANGE OVER PRIOR YEAR 7.45% % % 245 BASIC AID STATUS (school districts only) LCFF SOURCES INCLUDING EXCESS TAXES Non Basic Aid Non Basic Aid Non Basic Aid Increase Increase Increase State Aid Property Taxes net of in lieu Charter in Lieu Taxes LCFF pre COE, Choice, Supp 9.75% 0.57% 0.00% 8.37% 14,948, ,483 15,103, ,320,060 27,219, ,539, % 3.11% 0.00% 3.78% 8,236,807 (846,183) 7,390, ,556,867 26,373, ,930, % 0.00% 0.00% 2.36% 4,789,897 (476) 4,789, ,346,764 26,372, ,719,512 5/27/201712:55 PM Calculator 17 LCFF Calculator v18.1a released May 14, 2017

22 (67082) May Revise Adopted Bud LOCAL CONTROL FUNDING FORMULA CALCULATE LCFF TARGET Unduplicated as % of Enrollment Grades TK 3 Grades 4 6 Grades 7 8 Grades 9 12 Subtract NSS NSS Allowance TOTAL BASE Targeted Instructional Improvement Block Grant Home to School Transportation Small School District Bus Replacement Program LOCAL CONTROL FUNDING FORMULA (LCFF) TARGET ECONOMIC RECOVERY TARGET PAYMENT CALCULATE LCFF FLOOR Current year Funded ADA times Base per ADA Current year Funded ADA times Other RL per ADA Necessary Small School Allowance at rates Categoricals Floor Adjustments Categorical Program Entitlement Rate per ADA * cy ADA Less Fair Share Reduction Non CDE certified New Charter: District PY rate * CY ADA Beginning in , prior year LCFF gap funding per ADA * cy ADA LOCAL CONTROL FUNDING FORMULA (LCFF) FLOOR CALCULATE LCFF PHASE IN ENTITLEMENT LOCAL CONTROL FUNDING FORMULA TARGET LOCAL CONTROL FUNDING FORMULA FLOOR Applied Funding Formula: Floor or Target LCFF Need (LCFF Target less LCFF Floor, if positive) Current Year Gap Funding ECONOMIC RECOVERY PAYMENT Miscellaneous Adjustments LCFF Entitlement before Minimum State Aid provision v18.1a v18.1a COLA 2.350% COLA 2.570% 3 yr average 81.74% 81.74% yr average 81.77% 81.77% ADA Base Gr Span Supp Concen TARGET ADA Base Gr Span Supp Concen TARGET 5, , ,357 1,110 63,772,045 5, , ,393 1,140 65,573,282 4, ,633 1,248 1,021 46,422,596 4, ,829 1,280 1,048 47,734,073 2, ,860 1,285 1,051 30,342,804 2, ,062 1,318 1,079 31,200,862 6, , ,528 1,249 78,515,147 6, , ,568 1,283 80,731,157 20, ,703,038 6,165,271 27,606,591 22,577, ,052,593 20, ,272,186 6,337,426 28,392,117 23,237, ,239, , ,152 1,540,216 1,540, ,967, ,154,743 7/8 100% Rate ADA Rate ADA 5, , ,932,323 5, , ,182, , , , ,844 15,649,248 15,649,248 $ 4, , ,591,525 $ 4, , ,114, ,170, ,946, ,967, ,154, ,170, ,946,212 FLOOR FLOOR 12,797,357 13,208, % 5,312, % 5,821, ,482, ,767,212 CALCULATE STATE AID Transition Entitlement Local Revenue (including RDA) Gross State Aid CALCULATE MINIMUM STATE AID RL/Charter Gen BG adjusted for ADA NSS Allowance (deficited) Minimum State Aid Adjustments Less Current Year Property Taxes/In Lieu Subtotal State Aid for Historical RL/Charter General BG Categorical funding from Charter Categorical Block Grant adjusted for ADA Minimum State Aid Guarantee CHARTER SCHOOL MINIMUM STATE AID OFFSET (effective ) Local Control Funding Formula Floor plus Funded Gap Minimum State Aid plus Property Taxes including RDA Offset Minimum State Aid Prior to Offset Total Minimim State Aid with Offset TOTAL STATE AID Additional State Aid (Additional SA) LCFF Phase In Entitlement (before COE transfer, Choice & Charter Su CHANGE OVER PRIOR YEAR LCFF Entitlement PER ADA PER ADA CHANGE OVER PRIOR YEAR BASIC AID STATUS (school districts only) LCFF SOURCES INCLUDING EXCESS TAXES State Aid Property Taxes net of in lieu Charter in Lieu Taxes LCFF pre COE, Choice, Supp 213,482, ,767,212 (26,375,638) (26,378,506) 187,107, ,388, Rate ADA N/A Rate ADA N/A 5, , ,930,031 5, , ,182,876 (26,375,638) (26,378,506) 81,554,393 81,804,370 15,649,248 15,649,248 97,203,641 97,453, ,107, ,388, ,482, ,767, % 5,763, % 6,284,425 10,641 10, % % 288 Non Basic Aid Non Basic Aid Increase Increase % 5,760, ,107, % 6,281, ,388, % 2,890 26,375, % 2,868 26,378, % 0.00% 2.77% 5,763, ,482, % 6,284, ,767,212 5/27/201712:55 PM Calculator 18 LCFF Calculator v18.1a released May 14, 2017

23 (67082) May Revise Adopted Public Hearing 5/27/2017 Minimum Proportionality Percentage (MPP): Summary Supplemental & Concentration Grant LCFF Target Supplemental & Concentration Grant Funding from Calculator tab 46,950,095 48,000,113 48,858,919 50,184,284 51,629,763 51,629, Prior Year (estimated) Expenditures for Unduplicated Pupils above what was spent on services for all pupils 32,166,369 38,839,938 44,497,092 47,400,000 50,300,000 51,629, Difference [1] less [2] 14,783,726 9,160,175 4,361,827 2,784,284 1,329, Estimated Additional Supplemental & Concentration Grant Funding [3] * GAP funding rate 8,135,484 4,027,729 1,702,421 1,155, ,027 GAP funding rate 55.03% 43.97% 39.03% 41.51% 44.07% 0.00% 5. Estimated Supplemental and Concentration Grant Funds [2] plus [4] (unless [3]<0 then [1]) (for LCAP entry) 40,301,853 42,867,667 46,199,513 48,555,756 50,886,027 51,629, Base Funding LCFF Phase In Entitlement less [5], excludes Targeted Instructional Improvement & Transportation 153,322, ,147, ,604, ,011, ,965, ,222,178 LCFF Phase In Entitlement 195,539, ,930, ,719, ,482, ,767, ,767,309 7/8. Percentage to Increase or Improve Services* [5] / [6] (for LCAP entry) 26.29% 27.11% 28.95% 29.79% 30.48% 31.06% *percentage by which services for unduplicated students must be increased or improved over services provided for all students in the LCAP year. If Step 3a <=0, then calculate the minimum proportionality percentage at Estimated Supplemental & Concentration Grant Funding, step 5. SUMMARY SUPPLEMENTAL & CONCENTRATION GRANT & MPP Current year estimated supplemental and concentration grant funding in the LCAP year $ 40,301,853 $ 42,867,667 $ 46,199,513 $ 48,555,756 $ 50,886,027 $ 51,629,763 Current year Minimum Proportionality Percentage (MPP) 26.29% 27.11% 28.95% 29.79% 30.48% 31.06% 5/27/201712:57 PM LCAP 19 LCFF Calculator v18.1a released May 14, 2017

24 Proposed 10

25 Proposed State Forms 11 Proposed