First Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2016-17 Form CI CRITERIA AND STANDARDS (continued) 2 Enrollment Projected enrollment for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption. 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the current and two subsequent fiscal years is consistent with historical ratios. 4 Local Control Funding Formula (LCFF) Projected LCFF for any of the current or two subsequent fiscal years has not changed by more than two percent since budget adoption. 5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures has not changed by more than the standard for the current and two subsequent fiscal years. 6a Other Revenues Projected operating revenues (federal, other state, other local) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption. 6b Other Expenditures Projected operating expenditures (books and supplies, services and other expenditures) for the current and two subsequent fiscal years have not changed by more than five percent since budget adoption. 7 Ongoing and Major Maintenance Account If applicable, changes occurring since budget adoption meet the required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account). 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard in any of the current or two subsequent fiscal years. 9a Fund Balance Projected general fund balance will be positive at the end of the current and two subsequent fiscal years. 9b Cash Balance Projected general fund cash balance will be positive at the end of the current fiscal year. 10 Reserves Available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the current and two subsequent fiscal years. Met Not Met SUPPLEMENTAL INFORMATION No Yes S1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) occurred since budget adoption that may impact the budget? S2 Using One-time Revenues to Fund Ongoing Expenditures Are there ongoing general fund expenditures funded with one-time revenues that have changed since budget adoption by more than five percent? S3 Temporary Interfund Borrowings Are there projected temporary borrowings between funds? S4 Contingent Revenues Are any projected revenues for any of the current or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed since budget adoption by more than $20,000 and more than 5% for any of the current or two subsequent fiscal years? File: ci (Rev 04/09/2015) Page 2 of 3 Printed: 12/7/2016 11:31 AM
First Interim DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2016-17 Form CI SUPPLEMENTAL INFORMATION (continued) No Yes S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? If yes, have annual payments for the current or two subsequent fiscal years increased over prior year's (2015-16) annual payment? S7a S7b Postemployment Benefits Other than Pensions Other Self-insurance Benefits If yes, will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources? Does the district provide postemployment benefits other than pensions (OPEB)? If yes, have there been changes since budget adoption in OPEB liabilities? Does the district operate any self-insurance programs (e.g., workers' compensation)? If yes, have there been changes since budget adoption in selfinsurance liabilities? S8 Status of Labor Agreements As of first interim projections, are salary and benefit negotiations still unsettled for: Certificated? (Section S8A, Line 1b) Classified? (Section S8B, Line 1b) Management/supervisor/confidential? (Section S8C, Line 1b) S8 Labor Agreement Budget Revisions For negotiations settled since budget adoption, per Government Code Section 3547.5(c), are budget revisions still needed to meet the costs of the collective bargaining agreement(s) for: Certificated? (Section S8A, Line 3) n/a Classified? (Section S8B, Line 3) n/a S9 Status of Other Funds Are any funds other than the general fund projected to have a negative fund balance at the end of the current fiscal year? ADDITIONAL FISCAL INDICATORS No Yes A1 Negative Cash Flow Do cash flow projections show that the district will end the current fiscal year with a negative cash balance in the general fund? A2 Independent Position Is personnel position control independent from the payroll system? Control A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years? A4 A5 New Charter Schools Impacting District Enrollment Salary Increases Exceed COLA Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior or current fiscal year? Has the district entered into a bargaining agreement where any of the current or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? A7 Independent Financial System Is the district s financial system independent from the county office system? A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a). A9 Change of CBO or Superintendent Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months? File: ci (Rev 04/09/2015) Page 3 of 3 Printed: 12/7/2016 11:31 AM
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) A. REVENUES 1) LCFF Sources 8010-8099 277,916,819.00 277,240,280.00 41,053,262.05 278,641,617.00 1,401,337.00 0.5% 2) Federal Revenue 8100-8299 85,719.00 85,719.00 4,311.96 85,719.00 0.00 0.0% 3) Other State Revenue 8300-8599 14,617,564.00 14,074,753.00 252,780.38 14,074,753.00 0.00 0.0% 4) Other Local Revenue 8600-8799 9,500,000.00 9,602,970.00 3,277,917.65 9,602,970.00 0.00 0.0% 5) TOTAL, REVENUES 302,120,102.00 301,003,722.00 44,588,272.04 302,405,059.00 B. EPENDITURES 1) Certificated Salaries 1000-1999 134,956,899.53 135,220,530.93 33,454,459.20 135,220,530.93 0.00 0.0% 2) Classified Salaries 2000-2999 38,012,201.73 38,429,224.87 10,767,983.57 38,429,224.87 0.00 0.0% 3) Employee Benefits 3000-3999 59,530,689.56 59,159,934.88 13,094,483.16 58,959,934.88 200,000.00 0.3% 4) Books and Supplies 4000-4999 15,093,136.53 11,973,139.58 4,216,120.50 12,008,089.58 (34,950.00) -0.3% 5) Services and Other Operating Expenditures 5000-5999 22,306,861.97 22,814,821.00 7,896,094.01 22,684,531.00 130,290.00 0.6% 6) Capital Outlay 6000-6999 7,150,199.00 6,825,827.00 5,505,623.30 6,825,827.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 3,941,983.00 4,162,831.00 3,894,081.32 4,162,831.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (1,061,747.06) (1,315,479.00) (169,950.80) (1,315,479.00) 0.00 0.0% 9) TOTAL, EPENDITURES 279,930,224.26 277,270,830.26 78,658,894.26 276,975,490.26 C. ECESS (DEFICIENCY) OF REVENUES OVER EPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 22,189,877.74 23,732,891.74 (34,070,622.22) 25,429,568.74 D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 1,911,783.00 3,911,783.00 0.00 3,911,783.00 0.00 0.0% b) Transfers Out 7600-7629 1,474,157.00 1,474,157.00 0.00 1,474,157.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 7,500,000.00 8,575,000.00 0.00 8,575,000.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0% 3) Contributions 8980-8999 (48,001,407.00) (48,001,407.00) 0.00 (47,325,981.00) 675,426.00-1.4% 4) TOTAL, OTHER FINANCING SOURCES/USES (40,063,781.00) (36,988,781.00) 0.00 (36,313,355.00) File: fundi-a (Rev 03/22/2016) Page 1 Printed: 12/7/2016 11:35 AM
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (17,873,903.26) (13,255,889.26) (34,070,622.22) (10,883,786.26) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 53,695,111.67 53,695,111.67 53,695,111.67 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 53,695,111.67 53,695,111.67 53,695,111.67 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 53,695,111.67 53,695,111.67 53,695,111.67 2) Ending Balance, June 30 (E + F1e) 35,821,208.41 40,439,222.41 42,811,325.41 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 107,500.00 107,500.00 107,500.00 Stores 9712 275,000.00 275,000.00 275,000.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 0.00 0.00 0.00 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 5,500,000.00 8,515,974.00 7,500,000.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 29,438,708.41 31,040,748.41 34,428,825.41 Unassigned/Unappropriated Amount 9790 500,000.00 500,000.00 500,000.00 File: fundi-a (Rev 03/22/2016) Page 2 Printed: 12/7/2016 11:35 AM
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 98,874,496.00 98,346,884.00 26,811,226.00 99,748,221.00 1,401,337.00 1.4% Education Protection Account State Aid - Current Year 8012 45,629,168.00 45,629,168.00 9,390,308.00 45,629,168.00 0.00 0.0% State Aid - Prior Years 8019 0.00 (148,927.00) 0.00 (148,927.00) 0.00 0.0% Tax Relief Subventions Homeowners' Exemptions 8021 1,069,848.00 1,069,848.00 0.00 1,069,848.00 0.00 0.0% Timber Yield Tax 8022 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 0.0% County & District Taxes Secured Roll Taxes 8041 131,267,798.00 131,267,798.00 34,090.50 131,267,798.00 0.00 0.0% Unsecured Roll Taxes 8042 4,378,968.00 4,378,968.00 4,457,476.18 4,378,968.00 0.00 0.0% Prior Years' Taxes 8043 (65,259.00) (65,259.00) (39,527.24) (65,259.00) 0.00 0.0% Supplemental Taxes 8044 2,930,998.00 2,930,998.00 598,739.76 2,930,998.00 0.00 0.0% Education Revenue Augmentation Fund (ERAF) 8045 (5,149,198.00) (5,149,198.00) 0.00 (5,149,198.00) 0.00 0.0% Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 948.85 0.00 0.00 0.0% Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0% Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 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 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 278,936,819.00 278,260,280.00 41,253,262.05 279,661,617.00 1,401,337.00 0.5% LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 (1,020,000.00) (1,020,000.00) (200,000.00) (1,020,000.00) 0.00 0.0% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property Taxes 8096 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 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 277,916,819.00 277,240,280.00 41,053,262.05 278,641,617.00 1,401,337.00 0.5% FEDERAL REVENUE Maintenance and Operations 8110 60,592.00 60,592.00 4,173.04 60,592.00 0.00 0.0% Special Education Entitlement 8181 0.00 0.00 0.00 0.00 Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00 Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 Donated Food Commodities 8221 0.00 0.00 0.00 0.00 Forest Reserve Funds 8260 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 0.0% Wildlife Reserve Funds 8280 363.00 363.00 138.92 363.00 0.00 0.0% FEMA 8281 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 0.0% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 NCLB: Title I, Part D, Local Delinquent Program 3025 8290 NCLB: Title II, Part A, Teacher Quality 4035 8290 File: fundi-a (Rev 03/22/2016) Page 3 Printed: 12/7/2016 11:35 AM
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) NCLB: Title III, Immigration Education Program 4201 8290 NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 Other No Child Left Behind 3012-3020, 3030-3199, 4036-4126, 5510 8290 Vocational and Applied Technology Education 3500-3699 8290 Safe and Drug Free Schools 3700-3799 8290 All Other Federal Revenue All Other 8290 24,764.00 24,764.00 0.00 24,764.00 0.00 0.0% TOTAL, FEDERAL REVENUE 85,719.00 85,719.00 4,311.96 85,719.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 Special Education Master Plan Current Year 6500 8311 Prior Years 6500 8319 All Other State Apportionments - Current Year All Other 8311 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 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 Mandated Costs Reimbursements 8550 9,445,035.00 8,649,443.00 0.00 8,649,443.00 0.00 0.0% Lottery - Unrestricted and Instructional Materials 8560 5,033,532.00 5,193,630.00 160,097.68 5,193,630.00 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0% After School Education and Safety (ASES) 6010 8590 Charter School Facility Grant 6030 8590 Career Technical Education Incentive Grant Program 6387 8590 Drug/Alcohol/Tobacco Funds 6650, 6690 8590 California Clean Energy Jobs Act 6230 8590 Specialized Secondary 7370 8590 American Indian Early Childhood Education 7210 8590 Quality Education Investment Act 7400 8590 Common Core State Standards Implementation 7405 8590 All Other State Revenue All Other 8590 138,997.00 231,680.00 92,682.70 231,680.00 0.00 0.0% TOTAL, OTHER STATE REVENUE 14,617,564.00 14,074,753.00 252,780.38 14,074,753.00 0.00 0.0% File: fundi-a (Rev 03/22/2016) Page 4 Printed: 12/7/2016 11:35 AM
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (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 Unsecured Roll 8616 0.00 0.00 0.00 0.00 Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 Supplemental Taxes 8618 0.00 0.00 0.00 0.00 Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0% Other 8622 0.00 0.00 0.00 0.00 0.00 0.0% Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 Sales Sale of Equipment/Supplies 8631 11,500.00 37,035.00 35,589.27 37,035.00 0.00 0.0% Sale of Publications 8632 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 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 510,000.00 510,000.00 152,186.36 510,000.00 0.00 0.0% Interest 8660 200,000.00 200,000.00 116,130.36 200,000.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 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 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 1,110,000.00 1,110,000.00 815,000.00 1,110,000.00 0.00 0.0% Interagency Services 8677 422,832.00 426,314.00 3,482.71 426,314.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 300,000.00 513,715.00 218,436.78 513,715.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 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 All Other Local Revenue 8699 6,618,015.00 6,516,039.00 1,937,092.17 6,516,039.00 0.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 327,653.00 289,867.00 0.00 289,867.00 0.00 0.0% Transfers Of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 From County Offices 6500 8792 From JPAs 6500 8793 ROC/P Transfers From Districts or Charter Schools 6360 8791 From County Offices 6360 8792 From JPAs 6360 8793 Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 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 0.0% From JPAs All Other 8793 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 0.0% TOTAL, OTHER LOCAL REVENUE 9,500,000.00 9,602,970.00 3,277,917.65 9,602,970.00 0.00 0.0% TOTAL, REVENUES 302,120,102.00 301,003,722.00 44,588,272.04 302,405,059.00 1,401,337.00 0.5% File: fundi-a (Rev 03/22/2016) Page 5 Printed: 12/7/2016 11:36 AM
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) Certificated Teachers' Salaries 1100 111,112,243.65 111,565,608.09 26,590,223.46 111,565,608.09 0.00 0.0% Certificated Pupil Support Salaries 1200 9,001,659.01 8,898,557.95 2,376,416.79 8,898,557.95 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 12,008,221.49 11,817,825.51 3,500,845.17 11,817,825.51 0.00 0.0% Other Certificated Salaries 1900 2,834,775.38 2,938,539.38 986,973.78 2,938,539.38 0.00 0.0% TOTAL, CERTIFICATED SALARIES 134,956,899.53 135,220,530.93 33,454,459.20 135,220,530.93 0.00 0.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 3,567,124.58 3,743,160.96 729,432.95 3,743,160.96 0.00 0.0% Classified Support Salaries 2200 13,304,213.51 13,495,364.51 4,043,616.01 13,495,364.51 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 3,465,697.94 3,492,793.94 1,084,053.10 3,492,793.94 0.00 0.0% Clerical, Technical and Office Salaries 2400 14,611,228.63 14,695,304.49 4,266,644.70 14,695,304.49 0.00 0.0% Other Classified Salaries 2900 3,063,937.07 3,002,600.97 644,236.81 3,002,600.97 0.00 0.0% TOTAL, CLASSIFIED SALARIES 38,012,201.73 38,429,224.87 10,767,983.57 38,429,224.87 0.00 0.0% EMPLOYEE BENEFITS STRS 3101-3102 16,714,018.10 16,793,287.15 4,169,177.31 16,793,287.15 0.00 0.0% PERS 3201-3202 5,618,342.65 5,616,624.91 1,627,443.66 5,516,624.91 100,000.00 1.8% OASDI/Medicare/Alternative 3301-3302 4,838,380.41 4,936,800.39 1,280,859.38 4,936,800.39 0.00 0.0% Health and Welfare Benefits 3401-3402 25,409,849.09 24,670,775.72 4,699,533.23 24,570,775.72 100,000.00 0.4% Unemployment Insurance 3501-3502 86,982.40 89,461.86 23,942.53 89,461.86 0.00 0.0% Workers' Compensation 3601-3602 4,092,900.21 4,164,169.16 1,067,321.62 4,164,169.16 0.00 0.0% OPEB, Allocated 3701-3702 422,440.99 422,166.65 0.00 422,166.65 0.00 0.0% OPEB, Active Employees 3751-3752 714,492.83 714,421.56 0.00 714,421.56 0.00 0.0% Other Employee Benefits 3901-3902 1,633,282.88 1,752,227.48 226,205.43 1,752,227.48 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 59,530,689.56 59,159,934.88 13,094,483.16 58,959,934.88 200,000.00 0.3% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 605,375.00 1,399,890.00 27,970.44 1,399,890.00 0.00 0.0% Books and Other Reference Materials 4200 108,205.00 284,371.00 38,751.71 284,371.00 0.00 0.0% Materials and Supplies 4300 12,282,996.44 7,547,961.58 2,543,688.90 7,582,911.58 (34,950.00) -0.5% Noncapitalized Equipment 4400 2,096,560.09 2,740,882.00 1,605,709.45 2,740,882.00 0.00 0.0% Food 4700 0.00 35.00 0.00 35.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 15,093,136.53 11,973,139.58 4,216,120.50 12,008,089.58 (34,950.00) -0.3% SERVICES AND OTHER OPERATING EPENDITURES Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 886,462.31 1,192,393.31 190,205.70 1,192,393.31 0.00 0.0% Dues and Memberships 5300 133,254.00 144,114.00 77,843.66 144,114.00 0.00 0.0% Insurance 5400-5450 1,685,000.00 1,693,806.00 1,693,806.00 1,693,806.00 0.00 0.0% Operations and Housekeeping Services 5500 12,055,890.00 12,255,890.00 3,158,053.35 12,125,600.00 130,290.00 1.1% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,212,760.00 2,211,280.00 286,748.30 2,211,280.00 0.00 0.0% Transfers of Direct Costs 5710 (1,550,754.00) (1,581,284.00) (67,444.34) (1,581,284.00) 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (2,034,324.00) (2,035,163.00) (503,967.31) (2,035,163.00) 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 7,233,830.86 7,236,375.89 2,663,707.02 7,236,375.89 0.00 0.0% Communications 5900 1,684,742.80 1,697,408.80 397,141.63 1,697,408.80 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EPENDITURES 22,306,861.97 22,814,821.00 7,896,094.01 22,684,531.00 130,290.00 0.6% File: fundi-a (Rev 03/22/2016) Page 6 Printed: 12/7/2016 11:36 AM
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CAPITAL OUTLAY Land 6100 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 0.0% Buildings and Improvements of Buildings 6200 0.00 4,982,048.00 4,411,630.84 4,982,048.00 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 0.0% Equipment 6400 7,145,199.00 1,838,779.00 1,093,992.46 1,838,779.00 0.00 0.0% Equipment Replacement 6500 5,000.00 5,000.00 0.00 5,000.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 7,150,199.00 6,825,827.00 5,505,623.30 6,825,827.00 0.00 0.0% 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 0.0% State Special Schools 7130 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 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0% Payments to JPAs 7143 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 0.0% To County Offices 7212 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 0.0% Special Education SELPA Transfers of Apportionments To Districts or Charter Schools 6500 7221 To County Offices 6500 7222 To JPAs 6500 7223 ROC/P Transfers of Apportionments To Districts or Charter Schools 6360 7221 To County Offices 6360 7222 To JPAs 6360 7223 Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service Debt Service - Interest 7438 2,290,601.96 2,198,201.96 140,904.45 2,198,201.96 0.00 0.0% Other Debt Service - Principal 7439 1,651,381.04 1,964,629.04 3,753,176.87 1,964,629.04 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 3,941,983.00 4,162,831.00 3,894,081.32 4,162,831.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 (653,028.80) (882,638.41) (167,720.80) (882,638.41) 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 (408,718.26) (432,840.59) (2,230.00) (432,840.59) 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (1,061,747.06) (1,315,479.00) (169,950.80) (1,315,479.00) 0.00 0.0% TOTAL, EPENDITURES 279,930,224.26 277,270,830.26 78,658,894.26 276,975,490.26 295,340.00 0.1% File: fundi-a (Rev 03/22/2016) Page 7 Printed: 12/7/2016 11:36 AM
Unrestricted (Resources 0000-1999) Revenues, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 0.00 750,000.00 0.00 750,000.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 1,911,783.00 3,161,783.00 0.00 3,161,783.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 1,911,783.00 3,911,783.00 0.00 3,911,783.00 0.00 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 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 0.0% To: State School Building Fund/ County School Facilities Fund 7613 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 0.0% Other Authorized Interfund Transfers Out 7619 1,474,157.00 1,474,157.00 0.00 1,474,157.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 1,474,157.00 1,474,157.00 0.00 1,474,157.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 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 0.0% Other Sources Transfers from Funds of Lapsed/Reorganized LEAs 8965 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 0.0% Proceeds from Capital Leases 8972 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 0.0% All Other Financing Sources 8979 7,500,000.00 8,575,000.00 0.00 8,575,000.00 0.00 0.0% (c) TOTAL, SOURCES 7,500,000.00 8,575,000.00 0.00 8,575,000.00 0.00 0.0% USES Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Uses 7699 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 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 (48,001,407.00) (48,001,407.00) 0.00 (47,325,981.00) 675,426.00-1.4% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (48,001,407.00) (48,001,407.00) 0.00 (47,325,981.00) 675,426.00-1.4% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (40,063,781.00) (36,988,781.00) 0.00 (36,313,355.00) 675,426.00-1.8% File: fundi-a (Rev 03/22/2016) Page 8 Printed: 12/7/2016 11:36 AM
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) A. REVENUES 1) LCFF Sources 8010-8099 1,417,190.00 1,417,190.00 0.00 1,417,190.00 0.00 0.0% 2) Federal Revenue 8100-8299 9,068,507.00 10,170,619.00 590,783.26 10,170,619.00 0.00 0.0% 3) Other State Revenue 8300-8599 32,691,311.00 36,241,306.08 8,360,286.04 36,241,306.08 0.00 0.0% 4) Other Local Revenue 8600-8799 2,325,615.00 2,902,424.49 543,617.46 2,902,424.49 0.00 0.0% 5) TOTAL, REVENUES 45,502,623.00 50,731,539.57 9,494,686.76 50,731,539.57 B. EPENDITURES 1) Certificated Salaries 1000-1999 24,724,862.73 25,018,892.39 6,340,022.69 25,018,892.39 0.00 0.0% 2) Classified Salaries 2000-2999 20,847,080.30 21,023,606.35 5,777,071.53 20,673,606.35 350,000.00 1.7% 3) Employee Benefits 3000-3999 30,652,980.14 30,764,501.12 4,074,482.49 30,714,501.12 50,000.00 0.2% 4) Books and Supplies 4000-4999 4,164,880.54 8,383,714.92 975,031.62 8,383,714.92 0.00 0.0% 5) Services and Other Operating Expenditures 5000-5999 12,390,313.47 12,956,858.00 2,278,213.73 12,681,432.00 275,426.00 2.1% 6) Capital Outlay 6000-6999 373,210.43 2,010,220.00 543,293.78 2,010,220.00 0.00 0.0% 7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 815,878.00 815,878.00 539.31 815,878.00 0.00 0.0% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 653,028.39 882,638.00 167,720.80 882,638.00 0.00 0.0% 9) TOTAL, EPENDITURES 94,622,234.00 101,856,308.78 20,156,375.95 101,180,882.78 C. ECESS (DEFICIENCY) OF REVENUES OVER EPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (49,119,611.00) (51,124,769.21) (10,661,689.19) (50,449,343.21) D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0% b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0% 2) Other Sources/Uses a) Sources 8930-8979 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 0.0% 3) Contributions 8980-8999 48,001,407.00 48,001,407.00 0.00 47,325,981.00 (675,426.00) -1.4% 4) TOTAL, OTHER FINANCING SOURCES/USES 48,001,407.00 48,001,407.00 0.00 47,325,981.00 File: fundi-a (Rev 03/22/2016) Page 1 Printed: 12/7/2016 11:36 AM
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,118,204.00) (3,123,362.21) (10,661,689.19) (3,123,362.21) F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 5,523,362.22 5,523,362.22 5,523,362.22 0.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 5,523,362.22 5,523,362.22 5,523,362.22 d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 5,523,362.22 5,523,362.22 5,523,362.22 2) Ending Balance, June 30 (E + F1e) 4,405,158.22 2,400,000.01 2,400,000.01 Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 Stores 9712 0.00 0.00 0.00 Prepaid Expenditures 9713 0.00 0.00 0.00 All Others 9719 0.00 0.00 0.00 b) Restricted 9740 4,405,158.22 2,400,000.01 2,400,000.01 c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 Other Commitments 9760 0.00 0.00 0.00 d) Assigned Other Assignments 9780 0.00 0.00 0.00 e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 File: fundi-a (Rev 03/22/2016) Page 2 Printed: 12/7/2016 11:36 AM
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 0.00 0.00 0.00 0.00 Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00 State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 Tax Relief Subventions Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00 Timber Yield Tax 8022 0.00 0.00 0.00 0.00 Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 County & District Taxes Secured Roll Taxes 8041 0.00 0.00 0.00 0.00 Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00 Prior Years' Taxes 8043 0.00 0.00 0.00 0.00 Supplemental Taxes 8044 0.00 0.00 0.00 0.00 Education Revenue Augmentation Fund (ERAF) 8045 0.00 0.00 0.00 0.00 Community Redevelopment Funds (SB 617/699/1992) 8047 0.00 0.00 0.00 0.00 Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 Miscellaneous Funds (EC 41604) Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 Subtotal, LCFF Sources 0.00 0.00 0.00 0.00 LCFF Transfers Unrestricted LCFF Transfers - Current Year 0000 8091 All Other LCFF Transfers - Current Year All Other 8091 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 Property Taxes Transfers 8097 1,417,190.00 1,417,190.00 0.00 1,417,190.00 0.00 0.0% LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 1,417,190.00 1,417,190.00 0.00 1,417,190.00 0.00 0.0% FEDERAL REVENUE Maintenance and Operations 8110 59,915.00 59,915.00 7,101.41 59,915.00 0.00 0.0% Special Education Entitlement 8181 4,977,131.00 4,977,131.00 0.00 4,977,131.00 0.00 0.0% Special Education Discretionary Grants 8182 899,069.00 910,185.00 0.00 910,185.00 0.00 0.0% Child Nutrition Programs 8220 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 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 Flood Control Funds 8270 0.00 0.00 0.00 0.00 Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Contracts Between LEAs 8285 205,153.00 206,226.00 0.00 206,226.00 0.00 0.0% Pass-Through Revenues from Federal Sources 8287 117,525.00 117,525.00 0.00 117,525.00 0.00 0.0% NCLB: Title I, Part A, Basic Grants Low-Income and Neglected 3010 8290 1,732,216.00 2,350,460.00 407,523.71 2,350,460.00 0.00 0.0% NCLB: Title I, Part D, Local Delinquent Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0% NCLB: Title II, Part A, Teacher Quality 4035 8290 499,084.00 744,065.00 109,506.59 744,065.00 0.00 0.0% File: fundi-a (Rev 03/22/2016) Page 3 Printed: 12/7/2016 11:36 AM
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) NCLB: Title III, Immigration Education Program 4201 8290 72,380.00 209,022.00 3,147.94 209,022.00 0.00 0.0% NCLB: Title III, Limited English Proficient (LEP) Student Program 4203 8290 374,098.00 464,154.00 63,502.80 464,154.00 0.00 0.0% NCLB: Title V, Part B, Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 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 0.00 0.0% Vocational and Applied Technology Education 3500-3699 8290 131,936.00 131,936.00 0.81 131,936.00 0.00 0.0% Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.00 0.0% All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, FEDERAL REVENUE 9,068,507.00 10,170,619.00 590,783.26 10,170,619.00 0.00 0.0% OTHER STATE REVENUE Other State Apportionments ROC/P Entitlement Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Master Plan Current Year 6500 8311 16,548,685.00 16,548,684.95 4,528,082.00 16,548,684.95 0.00 0.0% Prior Years 6500 8319 0.00 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 0.0% All Other State Apportionments - Prior Years All Other 8319 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 0.0% Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.0% Lottery - Unrestricted and Instructional Materials 8560 1,474,106.00 1,692,962.60 218,857.18 1,692,962.60 0.00 0.0% Tax Relief Subventions Restricted Levies - Other Homeowners' Exemptions 8575 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 0.0% Pass-Through Revenues from State Sources 8587 0.00 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 0.00 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant Program 6387 8590 0.00 2,641,895.00 2,186,981.64 2,641,895.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690 8590 388,803.00 564,035.00 174,679.22 564,035.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 203,069.00 203,069.00 203,069.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 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 0.00 0.0% Quality Education Investment Act 7400 8590 0.00 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 0.00 0.0% All Other State Revenue All Other 8590 14,279,717.00 14,590,659.53 1,048,617.00 14,590,659.53 0.00 0.0% TOTAL, OTHER STATE REVENUE 32,691,311.00 36,241,306.08 8,360,286.04 36,241,306.08 0.00 0.0% File: fundi-a (Rev 03/22/2016) Page 4 Printed: 12/7/2016 11:36 AM
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (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 0.0% Unsecured Roll 8616 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 0.0% Supplemental Taxes 8618 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 0.0% Other 8622 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 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 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 0.0% Sale of Publications 8632 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 0.0% All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0% Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0% Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0% Net Increase (Decrease) in the Fair Value of Investments 8662 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 Non-Resident Students 8672 0.00 0.00 0.00 0.00 Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 1,604,205.00 1,604,205.00 0.00 1,604,205.00 0.00 0.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0% Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 0.00 161,248.22 162,322.45 161,248.22 0.00 0.0% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In 8781-8783 721,410.00 1,136,971.27 381,295.01 1,136,971.27 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 0.00 0.0% From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6500 8793 0.00 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 0.00 0.0% From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs 6360 8793 0.00 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 0.0% From County Offices All Other 8792 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 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 2,325,615.00 2,902,424.49 543,617.46 2,902,424.49 0.00 0.0% TOTAL, REVENUES 45,502,623.00 50,731,539.57 9,494,686.76 50,731,539.57 0.00 0.0% File: fundi-a (Rev 03/22/2016) Page 5 Printed: 12/7/2016 11:36 AM
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CERTIFICATED SALARIES Certificated Teachers' Salaries 1100 22,434,111.68 22,657,758.68 5,737,510.58 22,657,758.68 0.00 0.0% Certificated Pupil Support Salaries 1200 492,615.86 492,615.86 157,609.52 492,615.86 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 184,408.06 184,288.36 60,053.13 184,288.36 0.00 0.0% Other Certificated Salaries 1900 1,613,727.13 1,684,229.49 384,849.46 1,684,229.49 0.00 0.0% TOTAL, CERTIFICATED SALARIES 24,724,862.73 25,018,892.39 6,340,022.69 25,018,892.39 0.00 0.0% CLASSIFIED SALARIES Classified Instructional Salaries 2100 14,496,648.86 14,752,317.86 3,940,568.54 14,402,317.86 350,000.00 2.4% Classified Support Salaries 2200 4,000,879.64 4,002,649.64 1,213,058.57 4,002,649.64 0.00 0.0% Classified Supervisors' and Administrators' Salaries 2300 795,839.72 785,444.72 249,151.26 785,444.72 0.00 0.0% Clerical, Technical and Office Salaries 2400 762,514.79 778,386.84 227,090.65 778,386.84 0.00 0.0% Other Classified Salaries 2900 791,197.29 704,807.29 147,202.51 704,807.29 0.00 0.0% TOTAL, CLASSIFIED SALARIES 20,847,080.30 21,023,606.35 5,777,071.53 20,673,606.35 350,000.00 1.7% EMPLOYEE BENEFITS STRS 3101-3102 15,112,448.53 15,131,850.70 785,663.47 15,131,850.70 0.00 0.0% PERS 3201-3202 2,937,113.05 2,957,023.02 813,794.54 2,957,023.02 0.00 0.0% OASDI/Medicare/Alternative 3301-3302 1,961,752.50 1,983,565.81 514,379.66 1,983,565.81 0.00 0.0% Health and Welfare Benefits 3401-3402 8,023,537.92 8,051,429.25 1,498,278.99 8,001,429.25 50,000.00 0.6% Unemployment Insurance 3501-3502 23,349.30 24,226.76 6,501.74 24,226.76 0.00 0.0% Workers' Compensation 3601-3602 1,099,064.96 1,109,198.15 302,457.02 1,109,198.15 0.00 0.0% OPEB, Allocated 3701-3702 118,661.63 118,336.01 135.00 118,336.01 0.00 0.0% OPEB, Active Employees 3751-3752 202,023.36 201,447.84 0.00 201,447.84 0.00 0.0% Other Employee Benefits 3901-3902 1,175,028.89 1,187,423.58 153,272.07 1,187,423.58 0.00 0.0% TOTAL, EMPLOYEE BENEFITS 30,652,980.14 30,764,501.12 4,074,482.49 30,714,501.12 50,000.00 0.2% BOOKS AND SUPPLIES Approved Textbooks and Core Curricula Materials 4100 1,000,000.00 1,476,860.00 191,511.68 1,476,860.00 0.00 0.0% Books and Other Reference Materials 4200 102,200.00 206,389.00 57,812.03 206,389.00 0.00 0.0% Materials and Supplies 4300 2,681,601.54 5,762,517.92 457,004.68 5,762,517.92 0.00 0.0% Noncapitalized Equipment 4400 381,079.00 937,948.00 268,703.23 937,948.00 0.00 0.0% Food 4700 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, BOOKS AND SUPPLIES 4,164,880.54 8,383,714.92 975,031.62 8,383,714.92 0.00 0.0% SERVICES AND OTHER OPERATING EPENDITURES Subagreements for Services 5100 4,865,210.63 4,917,296.02 279,705.41 4,917,296.02 0.00 0.0% Travel and Conferences 5200 185,202.82 381,508.61 103,108.84 381,508.61 0.00 0.0% Dues and Memberships 5300 500.00 1,995.00 1,624.00 1,995.00 0.00 0.0% Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0% Operations and Housekeeping Services 5500 381,793.00 381,793.00 4,396.00 381,793.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 1,175,567.00 1,124,472.00 161,357.20 949,046.00 175,426.00 15.6% Transfers of Direct Costs 5710 1,550,754.00 1,581,284.00 67,444.34 1,581,284.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 (5,660.00) (5,660.00) 0.00 (5,660.00) 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 4,236,446.02 4,563,282.37 1,657,694.92 4,463,282.37 100,000.00 2.2% Communications 5900 500.00 10,887.00 2,883.02 10,887.00 0.00 0.0% TOTAL, SERVICES AND OTHER OPERATING EPENDITURES 12,390,313.47 12,956,858.00 2,278,213.73 12,681,432.00 275,426.00 2.1% File: fundi-a (Rev 03/22/2016) Page 6 Printed: 12/7/2016 11:36 AM
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) CAPITAL OUTLAY Land 6100 0.00 0.00 0.00 0.00 0.00 0.0% Land Improvements 6170 143,217.00 143,217.00 113,163.00 143,217.00 0.00 0.0% Buildings and Improvements of Buildings 6200 205,000.00 1,534,897.00 416,474.17 1,534,897.00 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 0.0% Equipment 6400 24,993.43 332,106.00 13,656.61 332,106.00 0.00 0.0% Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 373,210.43 2,010,220.00 543,293.78 2,010,220.00 0.00 0.0% 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 0.0% State Special Schools 7130 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 0.00 0.00 0.00 0.00 0.00 0.0% Payments to County Offices 7142 698,353.00 698,353.00 539.31 698,353.00 0.00 0.0% Payments to JPAs 7143 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 0.0% To County Offices 7212 117,525.00 117,525.00 0.00 117,525.00 0.00 0.0% To JPAs 7213 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 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6500 7223 0.00 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 0.00 0.0% To County Offices 6360 7222 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0% Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 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 0.0% Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 815,878.00 815,878.00 539.31 815,878.00 0.00 0.0% OTHER OUTGO - TRANSFERS OF INDIRECT COSTS Transfers of Indirect Costs 7310 653,028.39 882,638.00 167,720.80 882,638.00 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 653,028.39 882,638.00 167,720.80 882,638.00 0.00 0.0% TOTAL, EPENDITURES 94,622,234.00 101,856,308.78 20,156,375.95 101,180,882.78 675,426.00 0.7% File: fundi-a (Rev 03/22/2016) Page 7 Printed: 12/7/2016 11:36 AM
Restricted (Resources 2000-9999) Revenue, Expenditures, and Changes in Fund Balance Form 01I Description Resource Codes Codes Original Budget (A) Board Approved Operating Budget (B) Actuals To Date (C) Projected Year Totals (D) Difference (Col B & D) (E) % Diff (E/B) (F) INTERFUND TRANSFERS INTERFUND TRANSFERS IN From: Special Reserve Fund 8912 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 Other Authorized Interfund Transfers In 8919 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 0.0% INTERFUND TRANSFERS OUT To: Child Development Fund 7611 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 0.0% To: State School Building Fund/ County School Facilities Fund 7613 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 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0% OTHER SOURCES/USES SOURCES State Apportionments Emergency Apportionments 8931 0.00 0.00 0.00 0.00 Proceeds Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 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 0.0% Long-Term Debt Proceeds Proceeds from Certificates of Participation 8971 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 0.0% Proceeds from Lease Revenue Bonds 8973 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 0.0% (c) TOTAL, SOURCES 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 0.0% All Other Financing Uses 7699 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 0.0% CONTRIBUTIONS Contributions from Unrestricted Revenues 8980 48,001,407.00 48,001,407.00 0.00 47,325,981.00 (675,426.00) -1.4% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 48,001,407.00 48,001,407.00 0.00 47,325,981.00 (675,426.00) -1.4% TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 48,001,407.00 48,001,407.00 0.00 47,325,981.00 675,426.00-1.4% File: fundi-a (Rev 03/22/2016) Page 8 Printed: 12/7/2016 11:36 AM