EL SEGUNDO UNIFIED SCHOOL DISTRICT

EL SEGUNDO UNIFIED SCHOOL DISTRICT UNAUDITED ACTUALS Submitted by Melissa S. Moore, Ed.D. Superintendent To The BOARD OF EDUCATION For Approval On September 13, 2016 Board of Trustees Dr. James C. Garza, President Dr. William J. Watkins, Vice President Mrs. Emilee M. Layne, Clerk Mrs. Nancy Cobb, Member Dr. Jeanie M. Nishime, Member Page 1 of 138 Prepared By Susan Aceves Chief Business Official

TABLE OF CONTENTS Form TC G = General Ledger Data; S = Supplemental Data Data Supplied For: Form Description Unaudited Actuals Budget 01 General Fund/County School Service Fund GS GS 09 Charter Schools Special Revenue Fund 10 Special Education Pass-Through Fund 11 Adult Education Fund 12 Child Development Fund 13 Cafeteria Special Revenue Fund G G 14 Deferred Maintenance Fund G G 15 Pupil Transportation Equipment Fund 17 Special Reserve Fund for Other Than Capital Outlay Projects 18 School Bus Emissions Reduction Fund 19 Foundation Special Revenue Fund 20 Special Reserve Fund for Postemployment Benefits 21 Building Fund 25 Capital Facilities Fund G G 30 State School Building Lease-Purchase Fund 35 County School Facilities Fund G G 40 Special Reserve Fund for Capital Outlay Projects G G 49 Capital Project Fund for Blended Component Units 51 Bond Interest and Redemption Fund G G 52 Debt Service Fund for Blended Component Units 53 Tax Override Fund 56 Debt Service Fund 57 Foundation Permanent Fund 61 Cafeteria Enterprise Fund 62 Charter Schools Enterprise Fund 63 Other Enterprise Fund 66 Warehouse Revolving Fund 67 Self-Insurance Fund G G 71 Retiree Benefit Fund 73 Foundation Private-Purpose Trust Fund 76 Warrant/Pass-Through Fund 95 Student Body Fund 76A Changes in Assets and Liabilities (Warrant/Pass-Through) 95A Changes in Assets and Liabilities (Student Body) A Average Daily Attendance S S ASSET Schedule of Capital Assets S CA Certification S CAT Schedule for Categoricals S CEA Current Expense Formula/Minimum Classroom Comp. - Actuals GS CHG Change Order Form DEBT Schedule of Long-Term Liabilities S GANN Appropriations Limit Calculations GS GS ICR Indirect Cost Rate Worksheet GS L Lottery Report GS NCMOE No Child Left Behind Maintenance of Effort GS PCRAF Program Cost Report Schedule of Allocation Factors GS Page 2 of 138 File: tc (Rev 03/03/2014) Page 1 of 2 Printed: 9/2/16 3:55 PM

TABLE OF CONTENTS Form TC G = General Ledger Data; S = Supplemental Data Data Supplied For: Form Description Unaudited Actuals Budget PCR Program Cost Report GS SEA Special Education Revenue Allocations S S SEAS Special Education Revenue Allocations Setup (SELPA Selection) S S SIAA Summary of Interfund Activities - Actuals G Page 3 of 138 File: tc (Rev 03/03/2014) Page 2 of 2 Printed: 9/2/16 3:55 PM

FINANCIAL REPORTS Summary of Unaudited Actual Data Submission Form CA Following is a summary of the critical data elements contained in your unaudited actual data. Since these data may have fiscal implications for your agency, please verify their accuracy before filing your unaudited actual financial reports. Form Description Value CEA Percent of Current Cost of Education Expended for Classroom Compensation 56.24% Must equal or exceed 60% for elementary, 55% for unified, and 50% for high school districts or future apportionments may be affected. (EC 41372) CEA Deficiency Amount $0.00 Applicable to districts not exempt from the requirement and not meeting the minimum classroom compensation percentage - see Form CEA for further details. GANN Adjustments to Appropriations Limit Per Government Code Section 7902.1 $0.00 If this amount is not zero, it represents an increase to your appropriations limit. The Department of Finance must be notified of increases within 45 days of budget adoption. Adjusted Appropriations Limit $21,406,606.04 Appropriations Subject to Limit $21,406,606.04 These amounts represent the board approved Appropriations Limit and Appropriations Subject to Limit pursuant to Government Code Section 7906 and EC 42132. ICR Preliminary Proposed Indirect Cost Rate 7.86% Fixed-with-carry-forward indirect cost rate for use in 2017-18, subject to CDE approval. NCMOE No Child Left Behind (NCLB) Maintenance of Effort (MOE) Determination MOE Met If MOE Not Met, the 2017-18 apportionment may be reduced by the lesser of the following two percentages: MOE Deficiency Percentage - Based on Total Expenditures MOE Deficiency Percentage - Based on Expenditures Per ADA File: ca (Rev 05/20/2014) Page 1 Printed: 9/2/16 4:00 PM Page 4 of 138

FINANCIAL REPORTS School District Certification Form CA UNAUDITED ACTUAL FINANCIAL REPORT: To the County Superintendent of Schools: UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41010 and is hereby approved and filed by the governing board of the school district pursuant to Education Code Section 42100. Signed Date of Meeting: Sep 13, 2016 Clerk/Secretary of the Governing Board (Original signature required) To the Superintendent of Public Instruction: UNAUDITED ACTUAL FINANCIAL REPORT. This report has been verified for accuracy by the County Superintendent of Schools pursuant to Education Code Section 42100. Signed County Superintendent/Designee (Original signature required) Date: For additional information on the unaudited actual reports, please contact: For County Office of Education: For School District: Mr. Vo Chan Susan Aceves Name Name Business Services Consultant Chief Business Official Title Title (562) 922-6226 (310) 615-2650, Ext. 1223 Telephone Telephone chan_vo@lacoe.edu saceves@esusd.k12.ca.us E-mail Address E-mail Address Page 5 of 138 File: ca (Rev 12/05/2014) Page 1 Printed: 9/2/16 4:00 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) LCFF Sources 8010-8099 25,805,841.83 0.00 25,805,841.83 26,767,478.00 0.00 26,767,478.00 3.7% 2) Federal Revenue 8100-8299 13,863.00 705,568.80 719,431.80 20,000.00 699,715.00 719,715.00 0.0% 3) Other State Revenue 8300-8599 2,439,487.04 1,745,528.92 4,185,015.96 1,410,856.00 1,259,789.00 2,670,645.00-36.2% 4) Other Local Revenue 8600-8799 1,937,654.90 2,861,723.66 4,799,378.56 1,817,153.00 2,319,859.00 4,137,012.00-13.8% 5) TOTAL, REVENUES 30,196,846.77 5,312,821.38 35,509,668.15 30,015,487.00 4,279,363.00 34,294,850.00-3.4% B. EXPENDITURES 1) Certificated Salaries 1000-1999 12,587,197.26 3,020,880.23 15,608,077.49 13,147,842.00 3,065,263.00 16,213,105.00 3.9% 2) Classified Salaries 2000-2999 3,893,170.48 1,652,900.84 5,546,071.32 4,160,938.00 1,828,474.00 5,989,412.00 8.0% 3) Employee Benefits 3000-3999 4,419,965.26 1,222,934.77 5,642,900.03 5,002,649.00 1,421,631.00 6,424,280.00 13.8% 4) Books and Supplies 4000-4999 330,672.00 940,063.14 1,270,735.14 278,999.00 1,169,450.00 1,448,449.00 14.0% 5) Services and Other Operating Expenditures 5000-5999 2,262,687.69 2,275,413.57 4,538,101.26 2,201,119.00 2,118,372.00 4,319,491.00-4.8% 6) Capital Outlay 6000-6999 292,431.60 72,262.00 364,693.60 0.00 0.00 0.00-100.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 18,087.89 352,621.63 370,709.52 51,489.00 525,050.00 576,539.00 55.5% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 23,804,212.18 9,537,076.18 33,341,288.36 24,843,036.00 10,128,240.00 34,971,276.00 4.9% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 6,392,634.59 (4,224,254.80) 2,168,379.79 5,172,451.00 (5,848,877.00) (676,426.00) -131.2% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 150,000.00 150,000.00 0.00 150,000.00 150,000.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 (5,491,349.28) 5,491,349.28 0.00 (5,045,938.00) 5,045,938.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (5,491,349.28) 5,341,349.28 (150,000.00) (5,045,938.00) 4,895,938.00 (150,000.00) 0.0% Page 6 of 138 File: fund-a (Rev 03/22/2016) Page 1 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 901,285.31 1,117,094.48 2,018,379.79 126,513.00 (952,939.00) (826,426.00) -140.9% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,395,169.14 4,858,460.62 8,253,629.76 4,296,454.45 5,975,555.10 10,272,009.55 24.5% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 3,395,169.14 4,858,460.62 8,253,629.76 4,296,454.45 5,975,555.10 10,272,009.55 24.5% d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 3,395,169.14 4,858,460.62 8,253,629.76 4,296,454.45 5,975,555.10 10,272,009.55 24.5% 2) Ending Balance, June 30 (E + F1e) 4,296,454.45 5,975,555.10 10,272,009.55 4,422,967.45 5,022,616.10 9,445,583.55-8.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 11,000.00 0.00 11,000.00 11,000.00 0.00 11,000.00 0.0% Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Restricted 9740 0.00 5,975,555.10 5,975,555.10 0.00 5,022,616.10 5,022,616.10-15.9% c) Committed Stabilization Arrangements 9750 3,083,195.65 0.00 3,083,195.65 3,358,329.45 0.00 3,358,329.45 8.9% Other Commitments 9760 197,519.80 0.00 197,519.80 0.00 0.00 0.00-100.0% Proportionality Carryover 0000 9760 197,519.80 197,519.80 d) Assigned Other Assignments 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0% e) Unassigned/unappropriated Reserve for Economic Uncertainties 9789 1,004,739.00 0.00 1,004,739.00 1,053,638.00 0.00 1,053,638.00 4.9% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Page 7 of 138 File: fund-a (Rev 03/22/2016) Page 2 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F G. ASSETS 1) Cash a) in County Treasury 9110 5,683,716.30 5,806,567.01 11,490,283.31 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 0.00 0.00 b) in Banks 9120 0.00 0.00 0.00 c) in Revolving Fund 9130 11,000.00 0.00 11,000.00 d) with Fiscal Agent 9135 0.00 0.00 0.00 e) collections awaiting deposit 9140 0.00 0.00 0.00 2) Investments 9150 0.00 0.00 0.00 3) Accounts Receivable 9200 37,896.31 60,649.89 98,546.20 4) Due from Grantor Government 9290 217,813.87 668,427.90 886,241.77 5) Due from Other Funds 9310 0.00 0.00 0.00 6) Stores 9320 0.00 0.00 0.00 7) Prepaid Expenditures 9330 0.00 0.00 0.00 8) Other Current Assets 9340 115,656.00 0.00 115,656.00 9) TOTAL, ASSETS 6,066,082.48 6,535,644.80 12,601,727.28 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 9490 0.00 0.00 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00 I. LIABILITIES 1) Accounts Payable 9500 1,109,663.20 547,289.70 1,656,952.90 2) Due to Grantor Governments 9590 594,898.51 7,800.00 602,698.51 3) Due to Other Funds 9610 0.00 0.00 0.00 4) Current Loans 9640 0.00 0.00 0.00 5) Unearned Revenue 9650 65,066.32 5,000.00 70,066.32 6) TOTAL, LIABILITIES 1,769,628.03 560,089.70 2,329,717.73 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 9690 0.00 0.00 0.00 2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00 K. FUND EQUITY Ending Fund Balance, June 30 Page 8 of 138 File: fund-a (Rev 03/22/2016) Page 3 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) (must agree with line F2) (G9 + H2) - (I6 + J2) 4,296,454.45 5,975,555.10 10,272,009.55 Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Page 9 of 138 File: fund-a (Rev 03/22/2016) Page 4 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 13,692,518.00 0.00 13,692,518.00 15,092,154.00 0.00 15,092,154.00 10.2% Education Protection Account State Aid - Current Year 8012 4,826,465.00 0.00 4,826,465.00 4,703,008.00 0.00 4,703,008.00-2.6% State Aid - Prior Years 8019 (33,718.00) 0.00 (33,718.00) 0.00 0.00 0.00-100.0% Tax Relief Subventions Homeowners' Exemptions 8021 38,357.82 0.00 38,357.82 42,918.00 0.00 42,918.00 11.9% Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes Secured Roll Taxes 8041 5,513,373.82 0.00 5,513,373.82 6,316,276.00 0.00 6,316,276.00 14.6% Unsecured Roll Taxes 8042 209,820.09 0.00 209,820.09 203,275.00 0.00 203,275.00-3.1% Prior Years' Taxes 8043 104,654.91 0.00 104,654.91 357,758.00 0.00 357,758.00 241.8% Supplemental Taxes 8044 160,329.53 0.00 160,329.53 71,341.00 0.00 71,341.00-55.5% Education Revenue Augmentation Fund (ERAF) 8045 1,288,429.66 0.00 1,288,429.66 (19,252.00) 0.00 (19,252.00) -101.5% Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Taxes 8048 5,611.00 0.00 5,611.00 0.00 0.00 0.00-100.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 25,805,841.83 0.00 25,805,841.83 26,767,478.00 0.00 26,767,478.00 3.7% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.0% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Page 10 of 138 File: fund-a (Rev 03/22/2016) Page 5 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 25,805,841.83 0.00 25,805,841.83 26,767,478.00 0.00 26,767,478.00 3.7% FEDERAL REVENUE Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 0.00 374,639.00 374,639.00 0.00 394,871.00 394,871.00 5.4% Special Education Discretionary Grants 8182 0.00 117,660.00 117,660.00 0.00 116,326.00 116,326.00-1.1% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title I, Part A, Basic Grants Low- Income and Neglected 3010 8290 127,742.80 127,742.80 115,229.00 115,229.00-9.8% NCLB: Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.0% NCLB: Title II, Part A, Teacher Quality 4035 8290 56,360.00 56,360.00 42,587.00 42,587.00-24.4% NCLB: Title III, Immigrant Education Program 4201 8290 7,503.00 7,503.00 13,158.00 13,158.00 75.4% Page 11 of 138 File: fund-a (Rev 03/22/2016) Page 6 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 21,664.00 21,664.00 17,544.00 17,544.00-19.0% NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0% Other No Child Left Behind 3012-3020, 3030-3199, 4036-4126, 5510 8290 0.00 0.00 0.00 0.00 0.0% Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.0% Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 13,863.00 0.00 13,863.00 20,000.00 0.00 20,000.00 44.3% TOTAL, FEDERAL REVENUE 13,863.00 705,568.80 719,431.80 20,000.00 699,715.00 719,715.00 0.0% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 1,095,471.00 1,095,471.00 1,026,877.00 1,026,877.00-6.3% Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 1,909,487.00 0.00 1,909,487.00 928,474.00 0.00 928,474.00-51.4% Lottery - Unrestricted and Instructional Materials 8560 526,817.51 182,106.26 708,923.77 482,382.00 37,340.00 519,722.00-26.7% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.00 0.0% School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.0% Page 12 of 138 File: fund-a (Rev 03/22/2016) Page 7 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 0.00 0.00 0.00 0.00 0.0% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0% Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.0% Common Core State Standards Implementation 7405 8590 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 3,182.53 467,951.66 471,134.19 0.00 195,572.00 195,572.00-58.5% TOTAL, OTHER STATE REVENUE 2,439,487.04 1,745,528.92 4,185,015.96 1,410,856.00 1,259,789.00 2,670,645.00-36.2% Page 13 of 138 File: fund-a (Rev 03/22/2016) Page 8 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F OTHER LOCAL REVENUE Other Local Revenue County and District Taxes Other Restricted Levies Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 91,786.92 0.00 91,786.92 88,153.00 0.00 88,153.00-4.0% Interest 8660 67,543.76 0.00 67,543.76 10,000.00 0.00 10,000.00-85.2% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Fees and Contracts Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 1,669,716.01 0.00 1,669,716.01 1,667,000.00 0.00 1,667,000.00-0.2% Other Local Revenue Plus: Misc Funds Non-LCFF Page 14 of 138 File: fund-a (Rev 03/22/2016) Page 9 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 108,608.21 2,861,723.66 2,970,331.87 52,000.00 2,319,859.00 2,371,859.00-20.1% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.0% From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.0% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers From Districts or Charter Schools 6360 8791 0.00 0.00 0.00 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 1,937,654.90 2,861,723.66 4,799,378.56 1,817,153.00 2,319,859.00 4,137,012.00-13.8% TOTAL, REVENUES 30,196,846.77 5,312,821.38 35,509,668.15 30,015,487.00 4,279,363.00 34,294,850.00-3.4% Page 15 of 138 File: fund-a (Rev 03/22/2016) Page 10 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 10,432,598.98 2,364,467.71 12,797,066.69 10,897,951.00 2,433,976.00 13,331,927.00 4.2% Certificated Pupil Support Salaries 1200 697,749.36 656,412.52 1,354,161.88 752,213.00 631,287.00 1,383,500.00 2.2% Certificated Supervisors' and Administrators' Salaries 1300 1,456,848.92 0.00 1,456,848.92 1,497,678.00 0.00 1,497,678.00 2.8% Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 12,587,197.26 3,020,880.23 15,608,077.49 13,147,842.00 3,065,263.00 16,213,105.00 3.9% CLASSIFIED SALARIES Classified Instructional Salaries 2100 183,995.62 1,088,939.56 1,272,935.18 294,804.00 1,173,095.00 1,467,899.00 15.3% Classified Support Salaries 2200 875,017.83 262,886.06 1,137,903.89 858,471.00 330,188.00 1,188,659.00 4.5% Classified Supervisors' and Administrators' Salaries 2300 530,403.74 133,515.34 663,919.08 496,207.00 147,655.00 643,862.00-3.0% Clerical, Technical and Office Salaries 2400 1,264,968.69 64,760.06 1,329,728.75 1,385,718.00 61,975.00 1,447,693.00 8.9% Other Classified Salaries 2900 1,038,784.60 102,799.82 1,141,584.42 1,125,738.00 115,561.00 1,241,299.00 8.7% TOTAL, CLASSIFIED SALARIES 3,893,170.48 1,652,900.84 5,546,071.32 4,160,938.00 1,828,474.00 5,989,412.00 8.0% EMPLOYEE BENEFITS STRS 3101-3102 1,365,445.35 310,722.27 1,676,167.62 1,662,259.00 366,899.00 2,029,158.00 21.1% PERS 3201-3202 360,508.25 137,468.07 497,976.32 465,078.00 183,542.00 648,620.00 30.3% OASDI/Medicare/Alternative 3301-3302 440,913.77 167,965.13 608,878.90 487,480.00 175,504.00 662,984.00 8.9% Health and Welfare Benefits 3401-3402 1,619,475.39 366,533.67 1,986,009.06 1,753,463.00 485,580.00 2,239,043.00 12.7% Unemployment Insurance 3501-3502 7,980.80 2,264.25 10,245.05 8,656.00 3,262.00 11,918.00 16.3% Workers' Compensation 3601-3602 349,249.82 99,430.31 448,680.13 410,044.00 115,299.00 525,343.00 17.1% OPEB, Allocated 3701-3702 149,604.42 0.00 149,604.42 140,521.00 0.00 140,521.00-6.1% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 126,787.46 138,551.07 265,338.53 75,148.00 91,545.00 166,693.00-37.2% TOTAL, EMPLOYEE BENEFITS 4,419,965.26 1,222,934.77 5,642,900.03 5,002,649.00 1,421,631.00 6,424,280.00 13.8% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 0.00 60,475.10 60,475.10 0.00 336,807.00 336,807.00 456.9% Books and Other Reference Materials 4200 479.60 10,158.17 10,637.77 46,000.00 11,048.00 57,048.00 436.3% Materials and Supplies 4300 241,867.61 771,082.53 1,012,950.14 221,699.00 712,934.00 934,633.00-7.7% Page 16 of 138 File: fund-a (Rev 03/22/2016) Page 11 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F Noncapitalized Equipment 4400 88,324.79 98,347.34 186,672.13 11,300.00 108,661.00 119,961.00-35.7% Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 330,672.00 940,063.14 1,270,735.14 278,999.00 1,169,450.00 1,448,449.00 14.0% SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 59,974.39 103,690.79 163,665.18 60,100.00 93,124.00 153,224.00-6.4% Dues and Memberships 5300 19,256.07 19,246.59 38,502.66 26,545.00 8,209.00 34,754.00-9.7% Insurance 5400-5450 233,995.00 0.00 233,995.00 284,021.00 0.00 284,021.00 21.4% Operations and Housekeeping Services 5500 642,777.46 0.00 642,777.46 696,077.00 0.00 696,077.00 8.3% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 262,555.29 798,950.34 1,061,505.63 253,839.00 855,583.00 1,109,422.00 4.5% Transfers of Direct Costs 5710 (7,308.69) 7,308.69 0.00 (1,222.00) 1,222.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (648.03) 0.00 (648.03) (900.00) 400.00 (500.00) -22.8% Professional/Consulting Services and Operating Expenditures 5800 910,440.31 1,346,138.64 2,256,578.95 755,083.00 1,158,324.00 1,913,407.00-15.2% Communications 5900 141,645.89 78.52 141,724.41 127,576.00 1,510.00 129,086.00-8.9% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,262,687.69 2,275,413.57 4,538,101.26 2,201,119.00 2,118,372.00 4,319,491.00-4.8% Page 17 of 138 File: fund-a (Rev 03/22/2016) Page 12 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Equipment 6400 292,431.60 72,262.00 364,693.60 0.00 0.00 0.00-100.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 292,431.60 72,262.00 364,693.60 0.00 0.00 0.00-100.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 18,087.89 0.00 18,087.89 22,000.00 0.00 22,000.00 21.6% Payments to County Offices 7142 0.00 233,617.63 233,617.63 0.00 333,515.00 333,515.00 42.8% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0% ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 0.00 0.00 0.00 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 119,004.00 119,004.00 0.00 191,535.00 191,535.00 60.9% All Other Transfers 7281-7283 0.00 0.00 0.00 29,489.00 0.00 29,489.00 New Page 18 of 138 File: fund-a (Rev 03/22/2016) Page 13 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 18,087.89 352,621.63 370,709.52 51,489.00 525,050.00 576,539.00 55.5% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, EXPENDITURES 23,804,212.18 9,537,076.18 33,341,288.36 24,843,036.00 10,128,240.00 34,971,276.00 4.9% Page 19 of 138 File: fund-a (Rev 03/22/2016) Page 14 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 150,000.00 150,000.00 0.00 150,000.00 150,000.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 150,000.00 150,000.00 0.00 150,000.00 150,000.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Page 20 of 138 File: fund-a (Rev 03/22/2016) Page 15 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Object Form 01 Budget Description Resource Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (5,491,349.28) 5,491,349.28 0.00 (5,045,938.00) 5,045,938.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (5,491,349.28) 5,491,349.28 0.00 (5,045,938.00) 5,045,938.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (5,491,349.28) 5,341,349.28 (150,000.00) (5,045,938.00) 4,895,938.00 (150,000.00) 0.0% Page 21 of 138 File: fund-a (Rev 03/22/2016) Page 16 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Function Form 01 Budget Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F A. REVENUES 1) LCFF Sources 8010-8099 25,805,841.83 0.00 25,805,841.83 26,767,478.00 0.00 26,767,478.00 3.7% 2) Federal Revenue 8100-8299 13,863.00 705,568.80 719,431.80 20,000.00 699,715.00 719,715.00 0.0% 3) Other State Revenue 8300-8599 2,439,487.04 1,745,528.92 4,185,015.96 1,410,856.00 1,259,789.00 2,670,645.00-36.2% 4) Other Local Revenue 8600-8799 1,937,654.90 2,861,723.66 4,799,378.56 1,817,153.00 2,319,859.00 4,137,012.00-13.8% 5) TOTAL, REVENUES 30,196,846.77 5,312,821.38 35,509,668.15 30,015,487.00 4,279,363.00 34,294,850.00-3.4% B. EXPENDITURES (Objects 1000-7999) 1) Instruction 1000-1999 13,459,891.16 6,634,877.93 20,094,769.09 14,451,975.00 7,080,642.00 21,532,617.00 7.2% 2) Instruction - Related Services 2000-2999 2,570,209.95 121,822.29 2,692,032.24 2,738,088.00 123,633.00 2,861,721.00 6.3% 3) Pupil Services 3000-3999 813,789.07 1,076,044.04 1,889,833.11 881,278.00 1,068,518.00 1,949,796.00 3.2% 4) Ancillary Services 4000-4999 0.00 81,312.49 81,312.49 0.00 81,198.00 81,198.00-0.1% 5) Community Services 5000-5999 736,035.64 0.00 736,035.64 914,073.00 0.00 914,073.00 24.2% 6) Enterprise 6000-6999 581,757.32 192.59 581,949.91 685,223.00 200.00 685,423.00 17.8% 7) General Administration 7000-7999 3,072,644.15 126,636.74 3,199,280.89 2,907,507.00 125,196.00 3,032,703.00-5.2% 8) Plant Services 8000-8999 2,551,797.00 1,143,568.47 3,695,365.47 2,213,403.00 1,123,803.00 3,337,206.00-9.7% 9) Other Outgo 9000-9999 Except 7600-7699 18,087.89 352,621.63 370,709.52 51,489.00 525,050.00 576,539.00 55.5% 10) TOTAL, EXPENDITURES 23,804,212.18 9,537,076.18 33,341,288.36 24,843,036.00 10,128,240.00 34,971,276.00 4.9% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 6,392,634.59 (4,224,254.80) 2,168,379.79 5,172,451.00 (5,848,877.00) (676,426.00) -131.2% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 150,000.00 150,000.00 0.00 150,000.00 150,000.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 (5,491,349.28) 5,491,349.28 0.00 (5,045,938.00) 5,045,938.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES (5,491,349.28) 5,341,349.28 (150,000.00) (5,045,938.00) 4,895,938.00 (150,000.00) 0.0% Page 22 of 138 File: fund-a (Rev 04/02/2015) Page 1 Printed: 9/2/16 3:56 PM

General Fund Unrestricted and Restricted Expenditures by Function Form 01 Budget Description Function Codes Object Codes Unrestricted (A) Restricted (B) Total Fund col. A + B (C) Unrestricted (D) Restricted (E) Total Fund col. D + E (F) % Diff Column C & F E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 901,285.31 1,117,094.48 2,018,379.79 126,513.00 (952,939.00) (826,426.00) -140.9% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 3,395,169.14 4,858,460.62 8,253,629.76 4,296,454.45 5,975,555.10 10,272,009.55 24.5% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 3,395,169.14 4,858,460.62 8,253,629.76 4,296,454.45 5,975,555.10 10,272,009.55 24.5% d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 3,395,169.14 4,858,460.62 8,253,629.76 4,296,454.45 5,975,555.10 10,272,009.55 24.5% 2) Ending Balance, June 30 (E + F1e) 4,296,454.45 5,975,555.10 10,272,009.55 4,422,967.45 5,022,616.10 9,445,583.55-8.0% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 11,000.00 0.00 11,000.00 11,000.00 0.00 11,000.00 0.0% Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Prepaid Expenditures 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Restricted 9740 0.00 5,975,555.10 5,975,555.10 0.00 5,022,616.10 5,022,616.10-15.9% c) Committed Stabilization Arrangements 9750 3,083,195.65 0.00 3,083,195.65 3,358,329.45 0.00 3,358,329.45 8.9% Other Commitments (by Resource/Object) 9760 197,519.80 0.00 197,519.80 0.00 0.00 0.00-100.0% Proportionality Carryover 0000 9760 197,519.80 197,519.80 d) Assigned Other Assignments (by Resource/Object) 9780 0.00 0.00 0.00 0.00 0.00 0.00 0.0% e) Unassigned/unappropriated Reserve for Economic Uncertainties 9789 1,004,739.00 0.00 1,004,739.00 1,053,638.00 0.00 1,053,638.00 4.9% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Page 23 of 138 File: fund-a (Rev 04/02/2015) Page 2 Printed: 9/2/16 3:56 PM

General Fund Exhibit: Restricted Balance Detail Form 01 Resource Description Budget 6230 California Clean Energy Jobs Act 130,000.00 130,000.00 6264 Educator Effectiveness 240,644.00 240,644.00 6300 Lottery: Instructional Materials 755,574.96 755,955.96 6512 Special Ed: Mental Health Services 46,638.60 63,709.60 6520 Special Ed: Project Workability I LEA 0.00 2.00 8150 Ongoing & Major Maintenance Account (RMA: Education Code Sectio 673,692.26 491,050.26 9010 Other Restricted Local 4,129,005.28 3,341,254.28 Total, Restricted Balance 5,975,555.10 5,022,616.10 File: fund-a (Rev 04/06/2011) Page 1 Printed: 9/2/16 3:56 PM Page 24 of 138

Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 197,245.23 216,536.00 9.8% 3) Other State Revenue 8300-8599 14,519.20 18,893.00 30.1% 4) Other Local Revenue 8600-8799 492,542.06 485,000.00-1.5% 5) TOTAL, REVENUES 704,306.49 720,429.00 2.3% B. EXPENDITURES 1) Certificated Salaries 1000-1999 0.00 0.00 0.0% 2) Classified Salaries 2000-2999 316,181.78 278,684.00-11.9% 3) Employee Benefits 3000-3999 89,927.31 85,445.00-5.0% 4) Books and Supplies 4000-4999 297,318.76 286,700.00-3.6% 5) Services and Other Operating Expenditures 5000-5999 40,395.28 54,840.00 35.8% 6) Capital Outlay 6000-6999 0.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 0.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 743,823.13 705,669.00-5.1% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (39,516.64) 14,760.00-137.4% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0% Page 25 of 138 File: fund-b (Rev 03/08/2016) Page 1 Printed: 9/2/16 3:56 PM

Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (39,516.64) 14,760.00-137.4% F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 68,318.97 28,802.33-57.8% b) Audit Adjustments 9793 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 68,318.97 28,802.33-57.8% d) Other Restatements 9795 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 68,318.97 28,802.33-57.8% 2) Ending Balance, June 30 (E + F1e) 28,802.33 43,562.33 51.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 1,030.00 0.00-100.0% Stores 9712 20,054.82 0.00-100.0% Prepaid Expenditures 9713 0.00 0.00 0.0% All Others 9719 0.00 0.00 0.0% b) Restricted 9740 7,717.51 43,562.33 464.5% c) Committed Stabilization Arrangements 9750 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.0% d) Assigned Other Assignments 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0% Page 26 of 138 File: fund-b (Rev 03/08/2016) Page 2 Printed: 9/2/16 3:56 PM

Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference G. ASSETS 1) Cash a) in County Treasury 9110 48,969.15 1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00 c) in Revolving Fund 9130 1,030.00 d) with Fiscal Agent 9135 0.00 e) collections awaiting deposit 9140 0.00 2) Investments 9150 0.00 3) Accounts Receivable 9200 19,939.19 4) Due from Grantor Government 9290 0.00 5) Due from Other Funds 9310 0.00 6) Stores 9320 20,054.82 7) Prepaid Expenditures 9330 0.00 8) Other Current Assets 9340 0.00 9) TOTAL, ASSETS 89,993.16 H. DEFERRED OUTFLOWS OF RESOURCES 1) Deferred Outflows of Resources 9490 0.00 2) TOTAL, DEFERRED OUTFLOWS 0.00 I. LIABILITIES 1) Accounts Payable 9500 61,190.83 2) Due to Grantor Governments 9590 0.00 3) Due to Other Funds 9610 0.00 4) Current Loans 9640 5) Unearned Revenue 9650 0.00 6) TOTAL, LIABILITIES 61,190.83 J. DEFERRED INFLOWS OF RESOURCES 1) Deferred Inflows of Resources 9690 0.00 2) TOTAL, DEFERRED INFLOWS 0.00 K. FUND EQUITY Ending Fund Balance, June 30 (must agree with line F2) (G9 + H2) - (I6 + J2) 28,802.33 Page 27 of 138 File: fund-b (Rev 03/08/2016) Page 3 Printed: 9/2/16 3:56 PM

Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference FEDERAL REVENUE Child Nutrition Programs 8220 197,245.23 216,536.00 9.8% Donated Food Commodities 8221 0.00 0.00 0.0% All Other Federal Revenue 8290 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 197,245.23 216,536.00 9.8% OTHER STATE REVENUE Child Nutrition Programs 8520 14,519.20 18,893.00 30.1% All Other State Revenue 8590 0.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 14,519.20 18,893.00 30.1% OTHER LOCAL REVENUE Other Local Revenue Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0% Food Service Sales 8634 475,142.46 437,400.00-7.9% Leases and Rentals 8650 0.00 0.00 0.0% Interest 8660 127.98 600.00 368.8% Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Fees and Contracts Interagency Services 8677 0.00 0.00 0.0% Other Local Revenue All Other Local Revenue 8699 17,271.62 47,000.00 172.1% TOTAL, OTHER LOCAL REVENUE 492,542.06 485,000.00-1.5% TOTAL, REVENUES 704,306.49 720,429.00 2.3% Page 28 of 138 File: fund-b (Rev 03/08/2016) Page 4 Printed: 9/2/16 3:56 PM

Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference CERTIFICATED SALARIES Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.0% TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0% CLASSIFIED SALARIES Classified Support Salaries 2200 292,142.65 271,484.00-7.1% Classified Supervisors' and Administrators' Salaries 2300 20,296.66 0.00-100.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0% Other Classified Salaries 2900 3,742.47 7,200.00 92.4% TOTAL, CLASSIFIED SALARIES 316,181.78 278,684.00-11.9% EMPLOYEE BENEFITS STRS 3101-3102 0.00 0.00 0.0% PERS 3201-3202 26,908.22 27,286.00 1.4% OASDI/Medicare/Alternative 3301-3302 21,151.64 18,902.00-10.6% Health and Welfare Benefits 3401-3402 32,616.06 32,516.00-0.3% Unemployment Insurance 3501-3502 152.31 139.00-8.7% Workers' Compensation 3601-3602 6,699.31 6,602.00-1.5% OPEB, Allocated 3701-3702 0.00 0.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.0% Other Employee Benefits 3901-3902 2,399.77 0.00-100.0% TOTAL, EMPLOYEE BENEFITS 89,927.31 85,445.00-5.0% BOOKS AND SUPPLIES Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 11,042.22 9,700.00-12.2% Noncapitalized Equipment 4400 0.00 0.00 0.0% Food 4700 286,276.54 277,000.00-3.2% TOTAL, BOOKS AND SUPPLIES 297,318.76 286,700.00-3.6% Page 29 of 138 File: fund-b (Rev 03/08/2016) Page 5 Printed: 9/2/16 3:56 PM

Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference SERVICES AND OTHER OPERATING EXPENDITURES Subagreements for Services 5100 0.00 0.00 0.0% Travel and Conferences 5200 224.00 0.00-100.0% Dues and Memberships 5300 348.49 200.00-42.6% Insurance 5400-5450 0.00 0.00 0.0% Operations and Housekeeping Services 5500 1,926.00 2,000.00 3.8% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 11,506.99 16,500.00 43.4% Transfers of Direct Costs 5710 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 648.03 500.00-22.8% Professional/Consulting Services and Operating Expenditures 5800 25,741.77 35,640.00 38.5% Communications 5900 0.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 40,395.28 54,840.00 35.8% CAPITAL OUTLAY Buildings and Improvements of Buildings 6200 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0% OTHER OUTGO (excluding Transfers of Indirect Costs) Debt Service Debt Service - Interest 7438 0.00 0.00 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.0% TOTAL, EXPENDITURES 743,823.13 705,669.00-5.1% Page 30 of 138 File: fund-b (Rev 03/08/2016) Page 6 Printed: 9/2/16 3:56 PM

Cafeteria Special Revenue Fund Expenditures by Object Form 13 Description Resource Codes Object Codes Budget Percent Difference INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: General Fund 8916 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0% INTERFUND TRANSFERS OUT Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds Proceeds from Capital Leases 8972 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0% Page 31 of 138 File: fund-b (Rev 03/08/2016) Page 7 Printed: 9/2/16 3:56 PM

Cafeteria Special Revenue Fund Expenditures by Function Form 13 Description Function Codes Object Codes Budget Percent Difference A. REVENUES 1) LCFF Sources 8010-8099 0.00 0.00 0.0% 2) Federal Revenue 8100-8299 197,245.23 216,536.00 9.8% 3) Other State Revenue 8300-8599 14,519.20 18,893.00 30.1% 4) Other Local Revenue 8600-8799 492,542.06 485,000.00-1.5% 5) TOTAL, REVENUES 704,306.49 720,429.00 2.3% B. EXPENDITURES (Objects 1000-7999) 1) Instruction 1000-1999 0.00 0.00 0.0% 2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 741,897.13 703,669.00-5.2% 4) Ancillary Services 4000-4999 0.00 0.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.0% 7) General Administration 7000-7999 0.00 0.00 0.0% 8) Plant Services 8000-8999 1,926.00 2,000.00 3.8% 9) Other Outgo 9000-9999 Except 7600-7699 0.00 0.00 0.0% 10) TOTAL, EXPENDITURES 743,823.13 705,669.00-5.1% C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (39,516.64) 14,760.00-137.4% D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.0% 3) Contributions 8980-8999 0.00 0.00 0.0% 4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0% Page 32 of 138 File: fund-b (Rev 03/08/2016) Page 1 Printed: 9/2/16 3:56 PM