Charter School Certification

Transcription

1 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified Fiscal Year Sacramento County Charter School Certification Form Cl Charter Number: 775 To the chartering authority and the county superintendent of schools (or only to the county superintendent of schools if the county board of education is the chartering authority): CHARTER SCHOOL INTERIM REPORT: This report is hereby filed by the charter school pursuant to Education Code Section (a). Signed: Charter School Official (Original signature required) Date: Printed Name: Gary Bowman Title: Executive Director For additional information on the interim report, please contact: Charter School Contact: Tamara Johnson Name Chief Business Official Title X 1115 Telephone tjohnsonwheatland.kl 2,ca. us Address California Dept of Education SACS Financial Reporting Software - Version File: cbi-cs (Rev 03/26/2009) Page 1 Printed: 3/3/ :05 AM

2 California Montessori Project- Capitol Campus Sacramento City Unified Sacramento County Second Interim Charter Schools Enterprise Fund Revenues, Expenses and Changes in Net Position Form 621 Description Resource codes Object Codes Original Budget Af Board Approved Operating Budget -. (B) Actuals To Date _JC) Projected Year Totals td) Difference (Col B & D( (E) % DiE Column B & 0 (F) A, REVENUES 1) LcFF/Revonue Limit Sources ,570,e ,854, ,854, % 21 Federal Revenue ) Other State Revenue ) Other Local Revenue )jTAL,REVENUES - 29, e3 49, % , , , e.e% 292, f , (5,183.50) -1.8% , ,119, FB.EXPENSES ii certificated Salaries ) Classified Salaries ) Employee Benefits ) Books and Supplies ) Services and Other Operating Expenses ) Depreciation , , , , (7,348.35) -0.8% 470, , , , E3% 237, , % 157, , , , ( ) -5.8% 496, , , , (204, i 1, , , % 71 Other Outgo (excluding Transfers of Indirect , Costs) ) Other Outgo - Transfers of Indirect casts ) TOTAL,EXPENSES _00 E0% % 2,184,005L , ,119, ,463, C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FIN AN CINGSOURCES AND USES (AS , , (27.34) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a( Transfers In b) Transfers Out ) Other Sources/Uses a) Sources b) Uses ,00 0.0% 3) Contributions ) TOTAL, OTHER FE/ARCING SOURCES/USES California Dept or Education SACS Fnvavc,ai Reporting Suitcuore - yora 2 I File irned,-e /0ev 10100/20131 p Page 1 Printed 313/ AM

3 California Montessori Project - Capitol Campus Sacramento City Unified Sacramento County Second Interim Charter Schools Enterprise Fund Revenues, Expenses and Changes in Net Position Form 621 % Duff Board Approved Projected Year Difference Column Original Budget Operating Budget Actuals To Date Totals (cal B & Dl B & D E. NET INCREASE (DECREASE) IN NET POSITION (C + 04) 108, , (27.34) (77,408.12) ELL F. NET POSITION 1) Beginning Net Position a) As of July 1 - unaudited , , /0 b) Audit Adjustments 9793 C) As of July 1 - Audited (F1 a + Fib) d) Other Restatements 9795 e) Adjusted Beginning Not Position (Flu Fld) 2) Ending Net Position June 30 )E + Fle(,, , % 898, , >u ,() , 0.0% Components of Ending Net Position a) Net Investment in Capital Assets ) Restricted Net Position , , , c)mp4)yicted Net Position , , , Caiiioifl a Dept oi Education SACS Fvanoei RepoSing So//ware I F/c IncA-b IROn 10/00/20131 Page 2 Prinied AM

4 California Montessori Project - Capitol Campus Sacramento City Unified Sacramento County Second Interim Charter Schools Enterprise Fund Revenues, Expenses and Changes in Net Position Form 621 Original Budget Board Approved Operating Budget _ Actuals To Date Projected Year Totals Difference (cot B & D) (E) Column B & 0 LcFFIREVENUE LIMIT SOURCES Principal Apportionment Slate Aid - Current Year 8011 Education Protection Account State Aid - Current Year 0012 Charter Schools General Purpose Entitlement - Slate Aid 8015 State Aid - Prior Years 6019,, , ( ) -6.2% 299, % % % LCFF/Renenue Limit Transfers LCFF/Unrestricled RL Transfers - Currant Year All Other LCFF/RL Transfers - current Year All Other 8091 Transfers to Charter Schools in Lieu of Property Tunes 8096 Property Taxes Transfers 8097 Revenue Limit Transfers - Prior Years 9099 TOTAL, LCFFIREVENUE LIMIT SOURCES , , , , % /fl 1,570, ,854, , ,854, % FEDERAL REVENUE Maintenance and Operations 8110 Special Education Entitlement 8181 Special Education Discretionary Grants 8182 Child Nutrition Programs 8220 Interagency contracts Between LEAs , , % 4, , , % /s NCLB: Title I, Part A, Basic Grants Low-Income and Neglected NCLB: Title I, Part 0, Local Delinquent Program NCLB: Title II, Part A, Teacher Quality NCLB: Title Ill, Immigrant Education Program % , % , % NCLB: Title Ill, Limited English Proficient (LEP) Student Program NCLE: Title V, Part B, Public Charter Schools Grant Program (PCSGP) , , 015cr No Child Left Behind , Vocational and Applied Technology Education Safe and Drug Free Schools All Other Federal Revenue All Other 8290 TOTAL,FEDERALREVENUE % 29, , , % OTHER STATE REVENUE Other State Apportionments Special Education Master Plan Current Year Prior Years Home-to-School Transportation Special Education Transportation All Other State Apportionments - Currant Year All Other 9311 All Other State Apportionments - Prior Years All Other 5319 Year Round School Incentive 6425 Class Size Reduction, K Child Nutrition Programs 8520 Mandated Costs Reimbursements 8550 Lottery - Unrestricted and Instructional Materials 0560 School Based Coordination Program After School Education and Safety (ASES) ,i, O.O /s 134, % % 6, , , % , , , (893.50) California ijapi of euucsiiss SACS Financial Reporting Sotisuare I Fie tosdi-b Rex 10/ ) Pays 3 Pruned: 3l :38 AM

5 California Montessori Project - Capitol Campus Sacramento City Unified Sacramento County Second Interim Charter Schools Enterprise Fund Revenues, Expenses and Changes in Net Position Form 621 Description Resource Codes Object Codes Charter School Facility Grant 6030 gsao Drug/Alcohol/Tobacco Funds 6650, Healthy Start Specialized Secondary School Community Violence Prevention Grant Quality Education Investment Act All Other State Revenue All Other 9590 TOTAL, OTHER STATE REVENUE Original Budget LA) Board Approved Operating Budget Actaats To Date ) Projected Year Totals ID) Difference (Cal B & D) j5j % DiE Column B & 0 (F) ado % % ,0% 210, ,287.e , % , % OTHER LOCAL REVENUE Sales Sale of Equipment/Supplies 8631 Sale of Publications 6632 Fond Service Sales 8634 All Other Sales 8639 Leases and Rentals 8650 Interest 8660 Net Increase (Decrease) in the Fair Value of Investments % , (4752) -36.4% Fees and Contracts Child Development Parent Fees 8673 Transportation Fees From Individuals 8675 Transportation Services 7230, Interagency Services 8677 All Other Fees and Contracts % ,230, , % Other Local Revenue All Other Local Revenue 8699 Tuition 8710 All Other Transfers In Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools From County Offices From JPA , % 0, , ,00 0.0% 0.00, ,0% , ,00 0.0% 107, ,491,91 43, , % Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 From County Offices All Other 8792 From JPA5 All Other 8793 All Other Transfers Is from All Others 8708 TOTAL, OTHER LOCAL REVENUE , % 292, , ,603,63,,L583.50) -1.8% "OTAL REVENUES California Dept of Education SAC// Faaar,c/ei Reporting So//v/a/c File f/ad/-b (Rca ) p ego 4 Parted, 3/ :38 AM

6 California Montessori Project - Capitol Campus Sacramento City Unified Sacramento County Second Interim Charter Schools Enterprise Fund Revenues, Expenses and Changes in Net Position Form 621 Description Resource codes Object codes Original Budget (A) Board Approved Operating Budget B Actuals To Date C Projected Year Totals ldl_ Difference (Col B & D( (El % off Column B & 0 CERTIFICATED SALARIES Certificated Teachers Salaries 1100 Certificated Pupil Support Salaries 1200 Certificated Supervisors and Administrators Salaries 1300 Other Certificated Salaries 1900 TOTAL, CERTIFICATED SALARIES 682, , , , (1,241.35) -0.2% , , , % 158, , , , , % % 821, , , , (7,346.35) -108% CLASSIFIED SALARIES Classified Instructional Salaries 2100 Classified Support Salaries 2200 Classified Supervisors and Administrators Salaries 2300 Clerical, Technical and Office Salaries 2400 Other Classified Salaries 2900 TOTAL. CLASSIFIED SALARIES 258, , , , % 19, , , , , alo% % 104, , , , (350.00) -0.3% 87, , , , (1,000.00) -1.5% 470, , , , , % EMPLOYEE BENEFITS STRS PERS OAS D1/MedicarelAltsrouliva Health and Welfare Benefits Unemployment Insurance Workers Compensation OPEE, Allocated OPEB, Active Employees PERS Reduction Other Employee Benefits TOTAL, EMPLOYEE BENEFITS. 67, , , ,214, % % 47, , , , (188.61) -0.4% 85, , , , % , J % 28, , , ,68314 (65.04.) -0.2% % 0, % % 7, , , , % 237, , , j98 H % BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 Books and Other Reference Materials 4200 Materials and Supplies 4300 Noncapitaized Equipment 4400 Food OTAL, BOOKS AND SUPPLIES , , , % , , % 112, , , ,195 (7,862.94) -1114% 44, , , , ( % 157, % 150, , , (8,703.79) -5.8% SERVICES AND OTHER OPERATING EXPENSES Sobegreemeots for Services 5100 Travel and Conferences 5200 Dues and Memberships 5300 insurance Operations and Housekeeping Services 5500 Rentals, Leases, Repairs, and Noscapifahzed Improvements 5600 Transfers of Direct Costs 5710 Transfers of Direct Costs - Interfund 5750 Professional/Consulting Services and Operating Expenditures 5800 Communications 5900 TOTAL, SERVICES AND OTHER OPERATING EXPENSES % 4, , , , (300.00) -3% 2, , , , (750.00) -32.7% % 60, , , , (125,000.00) % 106, , ,10 116, (26,203.92) -28.0% ,00 0, % % 318,831.37, 315, , , (51, % 4, , , , (1,000.00) /e 496, , , , (204, % Caiiioinua Dept of Educaiion SACS Financial vepovirig Selic aeie ,1 File iiindi-b 15ev 10/00/2013I Page 5 Printed AM

7 I California Montessori Project- Capitol Campus Sacramento City Unified Sacramento County Second Interim Charter Schools Enterprise Fund Revenues, Expenses and Changes in Net Position Form 621 Dfio 5ourcecodesob ectcoden Original Budget IA) Board Approved Operating Budget fbi Actuals To Date Projected Year Totals (D) Difference (Col B & DI (8) %Diff Column B & D (F) DEPRECIATION Depreciation Expense ,410O % TOTAL,DEPRECIATION - 1, , , % OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Txiiion for Instruction under inierdisirict Attendance Agreements 7110 Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charier Schools Payments to County Offices PEE Payments to JPA % Other Transfers Out All Other Transfers % All Other Transfers Out to All Others 7299 Debt Service Debt Service - Interest , % TOTAL, OTHER OUTGO (exclu di ng Transfers of Indirect Costs) % OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs % Transfers of Indirect Costs - Isterfond % TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS % TOTAL, EXPENSES , ,24A , California Dept or Education SACS Fseooai Reporting Osnosare File 1erd b leex 1 0)00/20131 Pate 6 Printed: 3/3/ AM

8 California Montessori Project - Capitol Campus Sacramento City Unified Sacramento County Second Interim Charter Schools Enterprise Fund Revenues, Expenses and Changes in Net Position Form 621 % DiR Board Approved projected Year Difference Column Original Budget Opting era Budget lt..i.1...ie Totals (Col B & 0) B& D INTERFUND TRANSFERS INTERFUND TRANSFERS IN Other Authorized Intertund Transfers In 8919 Jo) TOTAL, INTERFUND TRANSFERS IN INTERFUND TRANSFERS OUT Other Authorized InterN/nd Transfers Out 7619 J7OTAL, INTERFUND TRANSFERS OUT aoo % OTt-lEE SOURCES/USES SOURCES Other Sources Transfers from Fends of Lapsed/Reorganized LEAs % All Other Financing Sources % (C) TOTAL, SOURCES % USES irunsfars of Funds from Lapsed/Reorganized LEAS % All Other Financing Uses 7699 (d) TOTAL, USES % CONTRIBUTIONS Contributions from Unrestricted Revenues Contributions from Restricted Revenues 8690 Transfers of Restricted Balances % 0, , Q -: awl. el TOTAL S CONTRIBUTIONS TOTAL, OTHER FINANCING SOURCES/USES (a - b * c - d * e) , Colilorrila Dept of Education SACS FInancial Reporting Sotrovare File loin/n-b Rev / p age 7 printed: 313/2014 8:38 AM

9 California Montessori Project - Capitol Campus Sacramento City Unified Sacramento County Second Interim Charter Schools Enterprise Fund Exhibit: Restricted Net Position Detail Form /14 ected Year Totals , , Total, Restricted Net Position California Dept of Education SACS Financial Reporting Software File: fundi-b (Rev 04/30/2012) Page 1 Printed: 3/3/2014 8:38 AM

10 _ (Students 14) B) B) - - / & California Montessori Project - Capitol Campus Second Interim Sacramento City Unified INTERIM REPORT Sacramento County AVERAGE DAILY ATTENDANCE Form AIDC ESTIMATED ESTIMATED ESTIMATED REVENUE LIMIT ADA ESTIMATED REVENUE LIMIT ADA PERCENTAGE REVENUE LIMIT ADA Board Approved P-2 REPORT ADA Projected DIFFERENCE DIFFERENCE Original Budget Operating Budget Projected Year Totals Year Totals (Col. D (Col. E Description (A) (B) (C) ID) (E) (F) ELEMENTARY 1. General Education % 2. Special Education , % HIGH SCHOOL 3. General Education % 4, Special Education % COUNTY SUPPLEMENT 5. County Community Schools % 6. Special Education % 7.TOTAL,K-12ADA % 8. ADA for Necessary Small Schools also included in lines I 0.00 I 0.00 I 0.00 I 0.00 I o%i 9. Regional Occupational Centers/Programs(ROC/P) CLASSES FOR ADULTS 10, Concurrently Enrolled Secondary Students* 11, Adults Enrolled, State App orti one d* 12. Independent Study 21 years or older and students 19 years or older and not continuously enrolled since their 18th bi rthd ay)* 13.TOTAL CLASSESFORADULTS 14. Adults in Correctional Facilities _0.00 0,00 0,00 0% 15. ADA TOTALS of lines 7, 9, 13, 0,00 0, % SUPPLEMENTAL INSTRUCTIONAL HOURS 16. El ementary* 17. High School* 18. TOTAL SUP_ PLEMENTAL HOURS California Dept of Education SACS Financial Reporting Software File: adai-d (Rev 11/ ) page 1 of 2 Printed: 3/3/ :25 AM

11 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified INTERIM REPORT Sacramento County AVERAGE DAILY ATTENDANCE Form AIDC ESTIMATED ESTIMATED ESTIMATED REVENUE LIMIT ADA ESTIMATED REVENUE LIMIT ADA PERCENTAGE REVENUE LIMIT ADA Board Approved P-2 REPORT ADA Projected DIFFERENCE DIFFERENCE Original Budget Operating Budget Projected Year Totals Year Totals (Cot. D - B) (Cal. El B) Description, (B) - (C) (D) (E) COMMUNITY DAY SCHOOLS - Additional Funds 19. ELEMENTARY a. 5th & 6th Flour (ADA) - Mandatory Expelled Pupils only % b. 7th & 8th Hour Pupil Hours (Hours)* 20. HIGH SCHOOL a. 5th & 6th Hour (ADA) - Mandatory Expelled Pupils only % b. 7th &8th Flour Pupil Hours b( our s) * CHARTER SCHOOLS 21. Charter ADA Funded thru the Block Grant a. Charters Sponsored by Unified Districts - Resident (EC 47660) (applicable only for unified districts with Charter School General Purpose Block Grant Offset recorded on line 30 in Form RU) % b. All Other Block Grant Funded Charters 296, , % 22. Charter ADA funded thru the Revenue Limit % 23. TOTAL, CHARTER SCHOOLS ADA (sum lines 21a, 21b, and 22) I I 294,50 I o%j 24. SUPPLEMENTAL INSTRUCTIONAL LHOURS* BASIC AID CHOICE/COURT ORDERED VOLUNTARY PUPIL TRANSFER 25. Regular Elementary and High School ADA (SB 937) , % BASIC AID OPEN ENROLLMENT 26, Regular Elementary and High School ADA *ADA is no longer collected as a result of flexibility provisions of SBX3 4 (Chapter 12, Statutes of 2009), as amended by SIB 70 (Chapter 7, Statutes of 2011), currently in effect from through California Dept of Education SACS Financial Reporting Software File: adai-d (Rev 11/20/2012) Page 2 of 2 Printed: 3/3/ :25 AM

12 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified INTERIM REPORT Sacramento County Cashflow Worksheet- Budqet Year (l) Form CASH O bject- July August September October November December January February ACTUALS THROUGH THE MONTH OF (Enter Month Name): - A BEGINNING CASH O 646,621 ii , B RECEIPTS. LCFF/Revenue Limit Sources ( -< Principal Apportionment , , , , , , Property Taxes Miscellaneous Funds , , Federal Revenue Other State Revenue ff 4, , , , , Other Local Revenue , , , , , 550! , , Interfund Transfers In All Other Financing Sources TOTAL RECEIPTS - C DISBURSEMENTS Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services Capital Outlay Other Outgo Interfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS D. BALANCE SHEET TRANSACTIONS Assets Cash Not In Treasury Accounts Receivable Due From Other Funds 9310 Stores 9320 Prepaid Expenditures 9330 Other Current Assets 9340 SUBTOTALASSETS Liabilities 9, , , , , , , ,212,98 74, , , , , , , , , , , , , , , , , , , , , 54, , , , , , , , , , , , , , , , , , , Accounts Payable , Due To Other Funds 9610 Current Loans 9640 Deferred Revenues 9650 SUBTOTAL LIABILITIES Nonooeratino , , Suspense Clearing 9910 TOTAL BALANCE SHEET TRANSACTIONS o.00! 624, , , (26,373.09) E NET INCREASE/DECREASE (B C + D) I I ( (11,822.97) ! (83,825.04) F ENDING CASH (A + E) LUS CASH ACCRUALS AND ADJUSTMENTS 6. V, , , 33&691 WHIRRS California Dept of Education SACS Financial Reporting Software File: cashi (Rev 08114/2013) Page 1 of 2 Printed: 3/ :00 AM

13 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified INTERIM REPORT Sacramento County Cashflow Worksheet - Budget Year (1) Form CASH 1 1 i Object March April Max June Accruals Adjustments TOTAL BUDGET ACTUALS THROUGH THE MONTH OF (Enter Month Name). A BEGINNING CASH 767, , , , B. RECEIPTS LCFF/Revenue Limit Sources Principal Apportionment , , , ,436, ,436, Property Taxes Miscellaneous Funds ,559MI 41, , , , , , Federal Revenue , , , , , Other State Revenue , , , , Other Local Revenue , , , , , , , Interfund Transfers In aooll All Other Financing Sources TOTAL RECEIPTS 222, , , , , ,385, ,385, C. DISBURSEMENTS Certificated Salaries , , , , , , Classified Salaries , , , , , ,847.53, Employee Benefits , , , , ,19.58 Books and Supplies , , , , , ,087.03, Services , , , , , , Capital Outlay Other Outgo j 0.00 Interfund Transfers Out All Other Financing Uses TOTAL DISBURSEMENTS 193, , , , , ,461, , D BALANCE SHEET TRANSACTIONS - fifi55 Cash Not lntreasury Accounts Receivable Due From Other Funds Stores Prepaid Expenditures Other Current Assets SUBTOTAL ASSETS Liabilities Accounts Payable DueToOtherFLnds Current Loans Deferred Revenues SUBTOTAL LIABILITIES Nonoceratino Suspense Clearing TOTAL BALANCE SHEET TRANSACTIONS E. NET INCREASE/DECREASE , , , d 0, , _ - <- f - c,./ fififiee2fiefifi%t , , II (229,007.49)11 811,36.67 ( )1 L H (B - C + D) 29, , (62,357.76) (268,006.94) 475, F ENDING CASH (A + E) 7ACRUALSAND ADJUSTMENTS California Dept of Education SACS Financial Reporting Software File: cashi (Rev 08/14/2013) Page 2 of 2 Printed: 3/ :00 AM

14 CALIFORNIA MONTESSORI PROJECT 2013/14 MULTIYEAR PROJECTIONS - SECOND INTERIM BOARD APPROVED OPERATING BUDGET Capitol Capitol Capitol Sponsor Sponsor Sponsor Sac City % Sac City % Sac City A. REVENUES LCFF/Revenue Limit Sources $ 1, ,36% $ 2, % $ 2,159, Federal Revenue $ 48, % $ 49, % $ 49, Other State Revenue $ 199, % $ 74, % $ 75, Other Local Revenue $ 283, % $ 285, % $ 286, TOTAL REVENUES $ 2,385, % $ 2,418, % $ 2,570, B. EXPENDITURES Certificated Salaries $ 892, % $ 920, % $ 945, Classified Salaries $ 466, % $ 471, % $ 476, Employee Benefits $ 258, % $ 262, % $ 285, Books and Supplies $ 159, % $ 78, % $ 79, Services & Other Operating $ 685, % $ 651, % $ 657, Depreciation Expense $ 1, % $ 1, % $ 1, , Other Outgo $ % $ % $ - Transfers of Indirect/Direct $ % $ - 0,00% $ - TOTAL EXPENDITURES $ 2,463, % $ 2,385, % $ 2,445, C. EXCESS OF REVENUES $ (77,409.12) $ 33, $ 124, D. OTHER FINANCING SOURCES/USES Interfund Transfers In $ - $ - $ - Interfund Transfers Out $ - $ - $ - Other Sources $ - $ - $ - Other Uses $ - $ - $ - Contributions $ - $ - $ - TOTAL OTHER FINANCING SOURCES/USES $ - $ - $ - E. NET INCREASE (DECREASE) IN FUND BALANCE $ (77,409.12) $ 33, $ 124, F. NEW--NET ASSETS, RESERVES As of July 1 - Unaudited 9791 $ 896, $ 819, $ 852, Audit Adjustments 9793 $ - $ - $ - Other Restatements 9795 $ - $ - $ - Ending Balance, June 30 $ 819, $ 852, $ 977, Due to the slow recovery from the State & National Economic Crisis, we continue to monitor the States budget closely. The out year revenue assumptions are based on FCMJ4TS BASC Local Control Funding Formula Calculator LCFF/RL Sources: LCFF calculator used to obtain and phase in amounts. Enrollment increases (ADA calculated using 95% attendance): students; students. Federal Revenue: Special Ed SELPA and Mental Health funds no COLA in out years, increased for student growth. Other State Revenue: Majority of State funding shifted to LCFF in Mandate Block Grant and Lottery increased for growth in ADA in out years. One-time Common Core funding & one-time Prop 39 Energy planning funding removed from Other Local Revenue: Growth in ADA in out years. Salaries: Step & Column movement in all years. Anticipated increases to salary schedules included. Benefits: Statutory benefits adjusted to salary changes. STRS increase budgeted in Books & Supplies: One-time Common Core and classroom startup expenses removed from Services & Other Operating: 1% Increase in and Plus additional lease/utilities/custodial costs in of $10,000. One time Prop 39 Energy Planning expenses removed from out year. Depreciation Expense: Status quo.

15 California Montessori Project- Capitol Campus Second Interim Sacramento City Unified Special Education Maintenance of Effort Sacramento County Projected Expenditures vs Actual Expenditures Comparison Report SEMAI Projected Expenditures by LEA (LP-1) Special Spec. Education, Special Regionalized Education, Spec. Education, Ages 5-22 Education, Regionalized Program Special Preschool Ages 5-22 Nonseverely Unspecified Services Specialist Education, Infants Students Severely Disabled Disabled Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* Total I ( UNDUPLICATED PUPIL COUNT I TOTAL PROJECTED EXPENDITURES (Funds 01, 09, & 62; resources ) Certificated Salaries 28, , , Classified Salaries 10, _ , , Employee Benefits 6, , , Books and Supplies 2, , , Services and Other Operating Expenditures 15, , , Capital Outlay State Special Schools Debt Service Total Direct Coats 63, , , Transfers of Indirect Costs Transfers of Indirect Costs - Interfund Total Indirect Costs TOTALCOSTS 63, , , STATE AND LOCAL PROJECTED EXPENDITURES (Funds 01, 09, & 62; resources , 3330, 3340, 3355, 3360, 3370, 3375, 3385, 3405, & ) Certificated Salaries 28, , , Classified Salaries 10, , , Employee Benefits 6, , , Books and Supplies , , Services and Other Operating Expenditures 13, , , Capital Outlay State Special Schools Debt Service Total Direct Costa 59, , , Transfers of Indirect Costs _ Transfers of Indirect Costs Interfund _ _ _Do Total Indirect Costs _ 0.00 TOTAL BEFORE OBJECT , _0.00 _0.00 _ _140, _ , Contributions from Unrestricted Revenues to Federal Resources (Resources , except 3330, 3340, 3355, 3360, 3370, 3375 ; & 3385, all goals. resources & , goals ) TOTAL COSTS 5.rg~?"mM /f / / " // /, , I California Dept of Education SACS Financial Reporting Software File: semai (Rev ) Page 1 of 2 Printed: 3/4/2014 9:28 AM

16 California Montessori Project - Capitol Campus Second Interim Sacramento Cit y Unified Special Education Maintenance of Effort Sacramento County Projected Expenditures vs Actual Expenditures Comparison Report SEMAI Proieded Fanenditures by I FA (I P-It Special Spec. Education, Special Regionalized Education, Spec. Education, Ages 5-22 Education, Regionalized Program Special Preschool Ages 5-22 Nonseverely Unspecified Services Specialist Education, Infants Students Severely Disabled Disabled 1 1 Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adj ustments* Total LOCAL PROJECTED EXPENDITURES (Funds 01, 09, & 62; resources & ) Certificated Salaries k Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Outlay State Special Schools Debt Service Total Direct Costs I 7310 Transfers of Indirect Costa Transfers of Indirect Costs - Interfund Total Indirect Costs TOTAL BEFORE OBJECTS 8091, 8099, AND Revenue Limit Transfers to Special Education (All resources except 0000 goals ) 8980 Contributions from Unrestricted Revenues to Federal Resources (From State and Local Projected Expenditures section), I)4 - / Contributions from Unrestricted Revenues to State Resources (Resources , & 7240 all goals resources & except & 7240 goals ) - TOTAL COSTS 89, * Attach an additional sheet with explanations of any amounts in the Adjustments column. California Dept of Education SACS Financial Reporting Software File: semai (Rev 06/28/2011) Page 2 of 2 Printed: 314/2014 9:28 AM

17 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified Special Education Maintenance of Effort Sacramento County projected Expenditures vs Actual Expenditures Comparison Report SEMAI Actual Expenditures by LEA ILA-1) Special Spec. Education, Special Regionalized Education, Spec. Education, Ages 5-22 Education, Regionalized Program Special Preschool Ages 5-22 Nonseverely Unspecified Services Specialist Education, Infants Students Severely Disabled Disabled Object Code Description (Goal 5001) (Goal 5050) (Goa[ 5060) (Goal (Goal 5730) (Goal 5750) (Goal 5770) Adj ustments* Total UNDUPLICATED PUPIL COUNT TOTAL ACTUAL EXPENDITURES (Funds 01, 09, & 62; resources ) Certificated Salaries 12, , , Classified Salaries 15, , , Employee Benefits 3, , j 14, Books and Supplies 1, , , Services and Other Operating Expenditures 9, , , Capital Outlay State Special Schools Debt Service Total Direct Costs 42, , , Transfers of Indirect Costs Transfers of Indirect Costs - Interfund PCRA Program Cost Report Allocations (non-add) 1 i ij5(i.(i (; )(iitsss26, Total Indirect Costs TOTAL COSTS 42, [ , FEDERAL ACTUAL EXPENDITURES (Funds 01, 09, and 62; resources , except 3330, 3340, 3355, 3360, 3370, 3375, 3385, & 3405) Certificated Salaries 1, , , Classified Salaries , , Employee Benefits Books and Supplies 1, , Services and Other Operating Expenditures 4, j 4, Capital Outlay State Special Schools Debt Service Total Direct Costs 8, , , I I 7310 Transfers of Indirect Costs Transfers of Indirect Costs - Interfund Total Indirect Costa TOTAL BEFORE OBJECT , , , 40, Less Contributions from Unrestricted Revenues t0 Federal Resources (Resources , except 3330,3340,3355,3360,3370,3375,&3385, all goals; resources & , goals ) TOTAL COSTS 17t/P2iifU8S)ST3St&ttaA.i, , California Dept of Education SACS Financial Reporting Software File: semal (Rev 06/28/2011) Page 1 of 2 Printed: 3/ :28 AM

18 ., 9;00, ,, I I I I & & California Montessori Project - Capitol Campus Second Interim Sacramento City Unified Special Education Maintenance of Effort Sacramento County Projected Expenditures vs Actual Expenditures Comparison Report SEMAI Actual Expenditures by LEA (LA-1) Special Spec. Education, Special Regionalized Education, Spec. Education, Ages 5-22 Education, Regionalized Program Special Preschool Ages 5-22 Nonseverely Unspecified Services Specialist Education, Infants Students Severely Disabled Disabled Object Code Description (Goal 5001) (Goal 5050) (Goal 5060) (Goal 5710) (Goal 5730) (Goal 5750) (Goal 5770) Adjustments* Total STATE AND LOCAL ACTUAL EXPENDITURES (Funds 01, 09, 62; resources , 3330, 3340, 3355, 3360, 3370, 3375, 3385, 3405, ) Certificated Salaries 10, Classified Salaries 15, , , Employee Benefits - 3, , , Books and Supplies " , , Services and Other Operating Expenditures 5, , , Capital Outlay State Special Schools Debt Service Total Direct Costs 34, , , Transfers of Indirect Costs & & Transfers of Indirect Costs Interfund PCP.A Program Cost Report Allocations (non-add) 26, " /. 99Z I V98 26, Total Indirect Costs _ TOTAL BEFORE OBJECT , Contributions from Unrestricted Revenues to Federal Resources (From Federal Actual Expenditures section) 000 TOTAL COSTS 182, LOCAL ACTUAL EXPENDITURES (Funds 01, 09, 62; resources ) I I Certificated Salaries 0_00 0_00 0_00 0_00 0_00 0_00 0_ Classified Salaries _ Employee Benefits - [ Books and Supplies Services and Other Operating Expenditures 0.00 _ _ 0.00 _ 0.00 _ Capital Outlay _ 7130 State Special Schools Debt Service Total Direct Costs Transfers of Indirect Costs 0.00 ODD Transfers of Indirect Costs Interfund _ Total Indirect Costs & TOTAL BEFORE OBJECTS 8091, 8099, AND _0.00 _ O.OP & Revenue Limit Transfers to Special Education (All resources except 0000 goals ) - / o_oo 8980 Contributions from Unrestricted Revenues to Federal Resources (From Federal Actual Expenditures section) Contributions from Unrestricted Revenues to State Resources (Resources &7240 al zz goals; resources , except goals ) t 42, A TOTAL COSTS 42, * Attach an additional sheet with explanations of any amounts in the Adjustments column.,,. a00... /, (, " - California Dept of Education SACS Financial Reporting Software File: semal (Rev 06128/2011) Page 2 of 2 Printed: 3/4/2014 9:28 AM

19 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified Special Education Maintenance of Effort Sacramento County Projected Expenditures vs Actual Expenditures Comparison Report SEMAI LEA Maintenance of Effort Calculation (LMC-l) SELPA: Yuba County (BC) This form is used to check maintenance of effort (MOE) for an LEA, whether the LEA is a member of a SELPA or is a single-lea SELPA. After reviewing all sections of this form jease select which of the following methods your LEA chooses to use to meet the MOE requirement. If you select the local expenditures only method to meet the MOE requirement, then the level of effort in the local expenditures only method will be the base level of effort the next time you use that method to meet MOE. For example, choosing the local expenditures only method will mean that the dollar amount listed in 132a of Section 3 or 132c of Section 3 will become the base for the next time you use the local expenditures only method to meet the level of effort requirement. L x Combined state and local expenditures J Local expenditures only SECTION 1 Exempt Reduction Under 34 CFR Section If your LEA determines that a reduction in expenditures occurred as a result of one or more of the following conditions, you may calculate a reduction to the required MOE standard. Reductions may apply to local only MOE standard, combined state and local MOE standard, or both. 1. Voluntary departure, by retirement or otherwise, or departure for just cause, of special education or related services personnel. 2. A decrease in the enrollment of children with disabilities 3. The termination of the obligation of the agency to provide a program of special education to a particular child with a disability that is an exceptionally costly program, as determined by the SEA, because the child: a. Has left the jurisdiction of the agency; b. Has reached the age at which the obligation of the agency to provide free appropriate public education (FAPE) to the child has terminated; or c. No longer needs the program of special education, 4. The termination of costly expenditures for long-term purchases, such as the acquisition of equipment or the construction of school facilities. 5. The assumption of cost by the high cost fund operated by the SEA under 34 CFR Sec (c). List exempt reductions, if any, to he used in the calculation below: State and Local Local On Total exempt reductions California Dept of Education SACS Financial Reporting Software File: semai (Rev 06/06/2012) Page 1 of 4 Printed: 3/4/2014 9:28 AM

20 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified Special Education Maintenance of Effort Sacramento County Projected Expenditures vs Actual Expenditures Comparison LEA Maintenance of Effort Calculation (LMC-l) SELPA: Yuba County (BC) Report SEMAI SECTION 2 Reduction to MOE Requirement Under IDEA, Section 613 (a)(2)(c) (34 CFR Sec (d)) IMPORTANT NOTE: Only LEAs that have a meets requirement compliance determination and that are not found significantly disproportionate for the current year are eligible to use this option to reduce their MOE requirement. Up to 50% of the increase in IDEA Part B Section 611 funding in current year compared with prior year may be used to reduce the required level of state and local expenditures, This option is available only if the LEA used or will use the freed up funds for activities authorized under the Elementary and Secondary Education Act of Also, the amount of Part B funds used for early intervening services (34 CFR (a)) will count toward the maximum amount by which the LEA may reduce its MOE requirement under this exception [P.L ]. Current year funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and 3320) 44,852,98 Less: Prior year s funding (IDEA Section 611 Local Assistance Grant Awards - Resources 3310 and 3320) 32, State and Local Local Only Increase in funding (if difference is positive) Maximum available for MOE reduction (50% of increase in funding) Current year funding (IDEA Section Resource 3315) Maximum available for early intervening services (EIS) (15% of current year funding - Resources 3310, 3315, and 3320) 12, Q (a) , (b) If (b) is greater than (a). Enter portion to set aside for EIS (cannot exceed line (b), Maximum available for EIS) Available for MOE reduction. (line (a) minus line (c), zero if negative) (c) 6, (d) Enter portion used to reduce MOE requirement (cannot exceed line (d), Available for MOE reduction). THIS SECTION IS NOT APPLICABLE! If (b) is less than (a). Enter portion used to reduce MOE requirement (first column cannot exceed line (a), Maximum available for MOE reduction, second and third columns cannot exceed (e), Portion used to reduce MOE requirement). (e) Available to set aside for EIS (line (b) minus line (e), zero if negative) - 6, (f) California Dept of Education SACS Financial Reporting Software File: semai (Rev 06/06/2012) Page 2 of 4 Printed: 3/4/2014 9:28 AM

21 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified Special Education Maintenance of Effort Sacramento County Projected Expenditures vs Actual Expenditures Comparison LEA Maintenance of Effort Calculation (LMC-I) SELPA: Yuba County (BC) Report SEMAI SECTION 3 Column A Column B Column C Projected Exps. Actual Expenditures FY FY Difference (LP-1 Worksheet) (LA-I Worksheet) (A - B) A COMBINED STATE AND LOCAL EXPENDITURES METHOD 1 Total special education expenditures 249, Less Expenditures paid from federal sources Expenditures paid from state and local sources Less Exempt reduction(s) from SECTION Less 50% reduction from SECTION Net expenditures paid from state and local sources 200, , , Special education unduplicated pupil count Per capita state and local expenditures (A3/A4) 7, , If one or both of the differences in lines A3 and A5, Column C, are positive (current year projected state and local expenditures, in total or per capita, are greater than prior year s net state and local expenditures), the MOE requirement is met; Part B can still be completed. If both lines A3 and AS, Column C, are negative, the MOE is not met based on combined state and local expenditures, and Part B must be completed. California Dept of Education SACS Financial Reporting Software File: semal (Rev 06/06/2012) Page 3 of 4 Printed: 3/4/2014 9:28 AM

22 California Montessori Project - Capitol Campus Second Interim Sacramento City Unified Special Education Maintenance of Effort Sacramento County Projected Expenditures vs Actual Expenditures Comparison Report SEMAI LEA Maintenance of Effort Calculation (LMC-l) SELPA: Yuba County (BC) B. LOCAL EXPENDITURES ONLY METHOD If MOE was not met in Part A and this Local Expenditures Only Method applies, complete either Bi or B2, but not both. Complete Bi if the MOE actual vs. actual" requirement was met last year using local expenditures (whether or not the requirement was also met using combined state and local expenditures); otherwise, complete B2. Actual Projected Exps. Expenditures Click on the button that applies: FY FY Difference 1. Last years local expenditures met MOE requirement: a. Expenditures paid from local sources Less Exempt reduction(s) from SECTION 1 Less 50% reduction from SECTION 2 Net expenditures paid from local sources b. Per capita local expenditures (Bla/A4) Projected Exps. FY _ Base FY Difference 2. Enter in the second column, Base FY, the special education expenditures paid from local funds and the special education unduplicated pupil count, for the most recent fiscal year when MOE actual vs. actual requirement was met based on local expenditures. Enter the fiscal year in the column heading. If you have not previously used this method to meet the level of effort requirement, the earliest base year that can be used is a. Expenditures paid from local sources Less Exempt reduction(s) from SECTION 1 Less 50% reduction from SECTION 2 Net expenditures paid from local sources b. Special education unduplicated pupil count c, Per capita local expenditures (132a/132b) If one or both of the differences in Column C for the checked section (91 or 132) are positive, the MOE requirement is met. After reviewing all sections of this form, please select which of the above methods your LEA chooses to use to meet the MOE requirement and make the selection on Page 1. Tamara Johns x 1115 Contact Name Telephone Number Chief Business Title t Lohnsontwheatland.k1 2.ca.us Address California Dept of Education SACS Financial Reporting Software File: semai (Rev 06/06/2012) Page 4 of 4 Printed: 3/4/2014 9:28 AM