2018/19 adopted budget - wordpress.com21/22 22/23 23/24 24/25 25/26 26/27 grades tk-3 1,136 1,267...

2018/19 Adopted BudgetBonsall Unified School District

Enrollment

• 2018/19– Elementary schools slightly declining– Middle school growth of 29– High school growth of 67

• 2019/20– San Luis Rey – 94 homes– Generating 81 new students– 1st phase sold out…building as fast as possible

• 2020/21– Pala Mesa Highlands – 124 homes– Generating 108 students

16/17 17/18 18/19 19/20 20/21Grades TK-3 1,061 1,036 1,058 1,087 1,146Grades 4-6 756 771 748 779 773Grades 7-8 418 410 442 458 492Grades 9-12 229 330 397 451 513

Total 2,464 2,547 2,645 2,775 2,924Change 82 83 98 130 149

21/22 22/23 23/24 24/25 25/26 26/27Grades TK-3 1,136 1,267 1,244 1,233 1,222 1,212Grades 4-6 802 887 914 911 907 899Grades 7-8 479 514 519 529 549 550Grades 9-12 549 658 662 678 670 662

Total 2,966 3,326 3,339 3,351 3,348 3,323Change 42 360 13 12 -3 -25

Enrollment

• 2022/23– Meadowood – 844 unit

• Approximately 492 homes in BUSD– Generating 340 new students

• Will the housing market continue to grow???– Downward pressure - tax plan & interest rate– Housing shortage– SANDAG will plan for 171,000 houses between

2021 & 2029 in county– General Plan changes public hearing June 22

Enrollment

• Is 1,000 students too large for BES???

• BWES has slightly declining enrollment

• BWES has excess capacity

• Current school boundary is at Wilshire

School 17/18 18/19 Change 19/20 Change 20/21 ChangeBonsall ES 972 970 (2) 1,011 41 1,092 81

Bonsall West ES 552 549 (3) 546 (3) 538 (8) Vivian Banks CS 98 105 7 102 (3) 104 2

Sullivan MS 595 624 29 665 41 677 12 Bonsall HS 330 397 67 451 54 513 62

Totals 2,547 2,645 98 2,775 130 2,924 149

• High school retaining approximately 60% of 8th

grade students• Secondary schools maintain between 1,100 to

1,200– Too large for one campus???– More portables in 19/20 - $350,000/each

Enrollment

School 21/22 Change 22/23 Change 23/24 Change 24/25Bonsall ES 1,088 (4) 1,294 206 1,373 79 1,261

Bonsall West ES 544 6 542 (2) 555 13 555 Vivian Banks CS 103 (1) 104 1 104 - 104

Sullivan MS 682 5 728 46 746 18 753 Bonsall HS 549 36 658 109 662 4 678

Totals 2,966 42 3,326 360 3,440 114 3,351

Assumptions

• STRS & PERS is adding tremendous cost with no revenue

• LCFF is fully funded in 18/19

• One time grant is current estimated at $168

• COLA might increase to 3.7%

17/18 18/19 19/20 20/21

COLA 1.56% 3.00% 2.57% 2.67%

STRS 14.43% 16.28% 18.13% 19.10%

PERS 15.53% 18.06% 20.80% 23.50%

Health & Welfare 4.16% 9.50% 10.00% 10.00%

Utilities 10.60% 5.00% 5.00% 5.00%

Grade ADA Base TotalsTK-3 944.4 7,409$ 771$ 597$ 8,777$ 8,288,491$ 4-6 688.7 7,520 549 8,069$ 5,556,503 7-8 422.6 7,744 565 8,309$ 3,511,011 9-12 382.8 8,973 233 672 9,878$ 3,781,615

TOTAL 2,438.4 18,882,981$ 817,306$ 1,437,334$ 8,669$ 21,137,620$

18,882,982$ 817,306$ 1,437,334$ 7,744$ 335$ 589$ TIIBG 13,549

323,519 Total 21,474,688$

Grade SpanAdjustment

Total$/ADA

Transportation

Supplemental Grant

LCFF Funding by Grade Span & Component

Base Grant $7,744Grade Span Adj $335Supplemental Grant $589Transportation Add-On $138

Funded LCFF $8,807 = 100%

• Unrestricted General Fund

• Contribution budgeted to be less than surplus

Unrestricted Projections BudgetGeneral Fund 13/14 14/15 15/16 16/17 17/18 18/19

Revenue 14.0$ 18.2$ 19.5$ 19.9$ 21.0$ 23.0$ Expenditures 11.3 16.9 16.3 17.1 17.4 17.5 Deficit/Surplus 2.8$ 1.3$ 3.2$ 2.8$ 3.6$ 5.6$ Contribution (2.4)$ (1.9)$ (2.6)$ (4.1)$ (4.3)$ (5.1)$

Unaudited Actuals

18/19 Over 19/20 Over 20/21 Over 3 Year(Under) 17/18 (Under) 18/19 (Under) 19/20 Total

Enrollment 91 133 147 371

LCFF Gap/COLA 1,364,561$ 587,893$ 720,009$ 2,672,462$ Enrollment 903,307 1,165,986 1,972,123 4,041,417$

LCFF Revenue 2,267,869$ 1,753,879$ 2,692,132$ 6,713,880$

One Time Grant (291,495)$ (291,495)$ Special Ed (83,676)$ (83,676)$

Total Revenue 1,892,698$ 1,753,879$ 2,692,132$ 6,338,709$

Revenue Changes General Fund

• LCFF is fully funded in 18/19

• One time grant dropped from $294 to $168

• COLA might increase to 3.7%

18/19 Over 19/20 Over 20/21 Over 2 Year(Under) 17/18 (Under) 18/19 (Under) 19/20 Total

Step & ColumnCertificated 263,616$ 293,555$ 322,556$ 879,727$ Classified 131,791 170,590 189,958 492,339$

BenefitsSTRS 213,821$ 373,167$ 241,151$ 828,139$ PERS 98,908 121,831 131,131 351,869$ H&W 178,359 234,783 270,674 683,816$

New PositionsCertificated 213,096$ 941,421$ 996,204$ 2,150,721$ Classified 245,676 63,151 63,151$ 371,978$

Rest Maintenance 255,000 -$ -$ 255,000$

Total Increase 1,600,266$ 2,198,498$ 2,214,824$ 6,013,588$

Cost Increases - All Funds

• Restricted Maintenance from 2% to 3%– Completing major projects– Funding deferred maintenance @ $50k/year

• Benefits– STRS & PERS no end in site– H&W ACA uncertainty causes higher increases

Average Total Comp Increase / EE

$3,909

$2,506

Average Total Comp Increase / EE

$6,450

$5,145

• General Fund – Unrestricted & Restricted

Description 2018/19 2019/20 2020/21Beginning Balance 798,502$ 1,188,058$ 1,147,752$ Revenue 26,713,196 28,113,425 30,164,634 Expenditures 26,138,641 28,068,730 29,981,331 Deficit/Surplus 574,555$ 44,695$ 183,303$

Transfer Out (185,000) (85,000) (85,000) End Balance 1,188,058$ 1,147,752$ 1,246,055$

RCF 50,000 50,000 50,000 Restricted 253,083 253,083 253,083

Projected Reserve 884,975$ 844,669$ 942,972$

Reserve % 3.4% 3.0% 3.1%

All Funds

• Developer Fees – Covers COPs & portable leases for awhile• High School Building Funds – Only expense project manager

FundBeginning Balance Revenue Expenditures

Interfund Transfer

EndingBalance

General Fund 803,624$ 26,713,196$ 26,138,641$ (185,000)$ 1,193,180$ VB Charter 28,510 1,064,109 1,071,302 - 21,317 Child Nutrition 140,257 556,789 457,891 239,155 Developer Fees 36,854 550,000 569,969 - 16,884 HS Building Fund 1,527,725 5,000 100,000 100,000 1,532,725 Child Care Fund 40,434 525,508 446,513 119,429 Self-Insurance 8,489 5,250 85,000 85,000 13,739 Total All Funds 2,585,894$ 29,419,851$ 28,869,316$ -$ 3,136,429$

All Funds – By Object

OperationalFunds Certificated Classified Benefits Total %

General Fd 11,467,796$ 3,511,228$ 6,612,935$ 21,591,959$ 82%Charter Fd 573,029 128,528 313,490 1,015,047 95%Food Services - 320,650 129,952 450,602 98%Enterprise Fd 3,400 244,671 107,071 355,142 80%Sub-Total 12,044,225$ 4,205,077$ 7,163,448$ 23,412,750$ 83%

Self-Insurance Fd - - 85,000 85,000 100%Grand-Total 12,044,225$ 4,205,077$ 7,248,448$ 23,497,750$ 81%

Operational Sp Ed TuitionFunds Supplies Services Capital Transfers

General Fd 507,958$ 3,161,590$ -$ 1,062,134$ Charter Fd 6,701 49,554 - - Food Services - 7,289 - - Enterprise Fd 13,875 77,496 - - Sub-Total 528,534$ 3,295,929$ -$ 1,062,134$

Capital Funds Debt ServiceCap Facilities Fd -$ 44,100$ -$ 525,869$ Capital Projects - 100,000 - - Self-Insurance Fd - - - - Grand-Total 528,534$ 3,440,029$ -$ 1,588,003$

569,969$ 100,000 85,000

29,054,316$

Salaries & Benefits

TotalExpenses

26,323,641$ 1,071,302

457,891 446,513

28,299,347$

General Fund & Vivian Banks

Salaries & Benefits

$19.9m…83%

Supplies$0.7m…3%

Services$2.4m…10%

Transfers$1.0m…4%

20

0

40

60

80100

120140

160

180

200

220

Minimum legallyrequired reserve

of 3% = $789,709

Unrestricted ending balance

$886,819 = 3.4%

X $10,000

Bonsall USD

Unrestricted Restricted Combined Unrestricted Restricted Combined Unrestricted Restricted CombinedA Beginning Balance 448,607$ 349,895$ 798,502$ 934,974$ 253,083$ 1,188,058$ 894,669$ 253,083$ 1,147,752$

B Revenues 23,047,779$ 3,665,417$ 26,713,196$ 24,399,087$ 3,714,338$ 28,113,425$ 26,409,227$ 3,755,407$ 30,164,634$ C Expenditures 17,462,277 8,676,364 26,138,641 18,591,630 9,477,100 28,068,730 19,843,711 10,137,620 29,981,331D Surplus/Deficit Spending 5,585,502 (5,010,947) 574,555 5,807,457 (5,762,762) 44,695 6,565,516 (6,382,213) 183,303

E Interfd Transfers/Other Sources (5,099,135) 4,914,135 (185,000) (5,847,762) 5,762,762 (85,000) (6,467,213) 6,382,213 (85,000)

F Ending Balance w Reductions 934,974$ 253,083$ 1,188,058$ 894,669$ 253,083$ 1,147,752$ 992,972$ 253,083$ 1,246,055$

Revolving Cash 50,000$ -$ 50,000$ 50,000$ -$ 50,000$ 50,000$ -$ 50,000$ Restricted & EPA & Lottery 3,278 253,083 256,361 - 253,083 253,083 - 253,083 253,083 Reserve for Special Education - - - - - - - - - Reserve for Economic Uncertainties 881,697 - 881,697 844,669 - 844,669 942,972 - 942,972 Unassigned Amount - - - - - - - - -

G Total Reserves 0$ -$ 1,188,058$ 0$ -$ 1,147,752$ 0$ -$ 1,246,055$

Reserve Percentage 3.3% 3.0% 3.1%Includes Budget Cuts -$ -$

3% Required Reserve $789,709 $844,612 $901,990

$91,988 $57 $40,982

Bonsall Unified School District

Multi-Year Projections

Executive Summary2018-19 Budget

(Under)/Over Reserve Requirement

DESCRIPTION2018-19 2019-20 2020-21

Bonsall UnifiedSan Diego County

July 1 BudgetGeneral Fund

Unrestricted and RestrictedExpenditures by Object

37 76851 0000000Form 01

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-a (Rev 04/13/2018) Page 1 Printed: 6/25/2018 5:25 PM

2017-18 Estimated Actuals 2018-19 Budget

Description Resource CodesObjectCodes

Unrestricted(A)

Restricted(B)

Total Fundcol. A + B

(C)Unrestricted

(D)Restricted

(E)

Total Fundcol. D + E

(F)

% DiffColumnC & F

A. REVENUES

1) LCFF Sources 8010-8099 19,217,525.00 136,043.00 19,353,568.00 21,475,370.00 140,446.00 21,615,816.00 11.7%

2) Federal Revenue 8100-8299 452,271.00 1,686,964.00 2,139,235.00 450,000.00 1,227,892.00 1,677,892.00 -21.6%

3) Other State Revenue 8300-8599 777,499.00 1,274,586.00 2,052,085.00 862,874.22 1,150,822.00 2,013,696.22 -1.9%

4) Other Local Revenue 8600-8799 527,473.00 1,151,438.00 1,678,911.00 259,534.68 1,146,257.00 1,405,791.68 -16.3%

5) TOTAL, REVENUES 20,974,768.00 4,249,031.00 25,223,799.00 23,047,778.90 3,665,417.00 26,713,195.90 5.9%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 8,669,137.00 2,665,468.00 11,334,605.00 8,792,602.00 2,675,194.00 11,467,796.00 1.2%

2) Classified Salaries 2000-2999 2,291,281.00 1,126,743.59 3,418,024.59 2,290,635.00 1,220,593.00 3,511,228.00 2.7%

3) Employee Benefits 3000-3999 3,655,723.00 2,183,141.00 5,838,864.00 4,145,392.60 2,467,541.90 6,612,934.50 13.3%

4) Books and Supplies 4000-4999 517,980.00 734,982.00 1,252,962.00 305,550.09 202,408.00 507,958.09 -59.5%

5) Services and Other Operating Expenditures 5000-5999 2,132,817.00 1,132,189.00 3,265,006.00 1,802,764.00 1,358,826.00 3,161,590.00 -3.2%

6) Capital Outlay 6000-6999 7,450.00 0.00 7,450.00 0.00 0.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299 Costs) 7400-7499 197,048.00 564,197.00 761,245.00 197,048.00 680,086.00 877,134.00 15.2%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (103,686.00) 80,649.00 (23,037.00) (71,715.00) 71,715.00 0.00 -100.0%

9) TOTAL, EXPENDITURES 17,367,750.00 8,487,369.59 25,855,119.59 17,462,276.69 8,676,363.90 26,138,640.59 1.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,607,018.00 (4,238,338.59) (631,320.59) 5,585,502.21 (5,010,946.90) 574,555.31 -191.0%

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 133,943.00 0.00 133,943.00 185,000.00 0.00 185,000.00 38.1%

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 (4,191,151.00) 4,191,151.00 0.00 (4,914,135.00) 4,914,135.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (4,325,094.00) 4,191,151.00 (133,943.00) (5,099,135.00) 4,914,135.00 (185,000.00) 38.1%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (718,076.00) (47,187.59) (765,263.59) 486,367.21 (96,811.90) 389,555.31 -150.9%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,166,683.24 397,082.84 1,563,766.08 448,607.24 349,895.25 798,502.49 -48.9%

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) 1,166,683.24 397,082.84 1,563,766.08 448,607.24 349,895.25 798,502.49 -48.9%

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 1,166,683.24 397,082.84 1,563,766.08 448,607.24 349,895.25 798,502.49 -48.9%

2) Ending Balance, June 30 (E + F1e) 448,607.24 349,895.25 798,502.49 934,974.45 253,083.35 1,188,057.80 48.8%

Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.00 50,000.00 0.00 50,000.00 New

Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Prepaid Items 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 0.00 349,895.59 349,895.59 0.00 253,084.59 253,084.59 -27.7%

c) Committed Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

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 0.00 0.00 0.00 881,697.00 0.00 881,697.00 New

Unassigned/Unappropriated Amount 9790 448,607.24 (0.34) 448,606.90 3,277.45 (1.24) 3,276.21 -99.3%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

G. ASSETS

1) Cash a) in County Treasury 9110 0.00 0.00 0.00

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 Cash Account 9130 0.00 0.00 0.00

d) with Fiscal Agent/Trustee 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 0.00 0.00 0.00

4) Due from Grantor Government 9290 0.00 0.00 0.00

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 0.00 0.00 0.00

9) TOTAL, ASSETS 0.00 0.00 0.00

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 0.00 0.00 0.00

2) Due to Grantor Governments 9590 0.00 0.00 0.00

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 0.00 0.00 0.00

6) TOTAL, LIABILITIES 0.00 0.00 0.00

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 (G9 + H2) - (I6 + J2) 0.00 0.00 0.00




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

LCFF SOURCES Principal Apportionment State Aid - Current Year 8011 8,227,724.00 0.00 8,227,724.00 8,676,888.00 0.00 8,676,888.00 5.5%

Education Protection Account State Aid - Current Year 8012 2,942,277.00 0.00 2,942,277.00 2,520,254.00 0.00 2,520,254.00 -14.3%

State Aid - Prior Years 8019 9,944.00 0.00 9,944.00 0.00 0.00 0.00 -100.0%

Tax Relief Subventions Homeowners' Exemptions 8021 71,291.00 0.00 71,291.00 71,291.00 0.00 71,291.00 0.0%

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 10,057,768.00 0.00 10,057,768.00 10,057,768.00 0.00 10,057,768.00 0.0%

Unsecured Roll Taxes 8042 311,606.00 0.00 311,606.00 311,606.00 0.00 311,606.00 0.0%

Prior Years' Taxes 8043 (2,108.00) 0.00 (2,108.00) (2,108.00) 0.00 (2,108.00) 0.0%

Supplemental Taxes 8044 344,675.00 0.00 344,675.00 344,675.00 0.00 344,675.00 0.0%

Education Revenue Augmentation Fund (ERAF) 8045 (95,073.00) 0.00 (95,073.00) (95,073.00) 0.00 (95,073.00) 0.0%

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 0.00 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 0.00 0.0%

Other In-Lieu Taxes 8082 1,363.00 0.00 1,363.00 1,363.00 0.00 1,363.00 0.0%

Less: Non-LCFF (50%) Adjustment 8089 (682.00) 0.00 (682.00) (682.00) 0.00 (682.00) 0.0%

Subtotal, LCFF Sources 21,868,785.00 0.00 21,868,785.00 21,885,982.00 0.00 21,885,982.00 0.1% 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 (2,651,260.00) 0.00 (2,651,260.00) (410,612.00) 0.00 (410,612.00) -84.5%

Property Taxes Transfers 8097 0.00 136,043.00 136,043.00 0.00 140,446.00 140,446.00 3.2%

LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, LCFF SOURCES 19,217,525.00 136,043.00 19,353,568.00 21,475,370.00 140,446.00 21,615,816.00 11.7%

FEDERAL REVENUE

Maintenance and Operations 8110 452,271.00 0.00 452,271.00 450,000.00 0.00 450,000.00 -0.5%

Special Education Entitlement 8181 0.00 459,136.00 459,136.00 0.00 457,015.00 457,015.00 -0.5%

Special Education Discretionary Grants 8182 0.00 126,602.00 126,602.00 0.00 102,233.00 102,233.00 -19.2%

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%

Title I, Part A, Basic 3010 8290 609,373.00 609,373.00 429,273.00 429,273.00 -29.6%

Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.0%

Title II, Part A, Educator Quality 4035 8290 75,881.00 75,881.00 70,233.00 70,233.00 -7.4%

Title III, Part A, Immigrant Education Program 4201 8290 9,736.00 9,736.00 3,657.00 3,657.00 -62.4%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

Title III, Part A, English Learner

Program 4203 8290 41,003.00 41,003.00 38,436.00 38,436.00 -6.3%

Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0%

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3185, 4050, 4123,4124, 4126, 4127,

5510, 5630 8290 0.00 0.00 0.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 365,233.00 365,233.00 0.00 127,045.00 127,045.00 -65.2%

TOTAL, FEDERAL REVENUE 452,271.00 1,686,964.00 2,139,235.00 450,000.00 1,227,892.00 1,677,892.00 -21.6%

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 0.00 0.00 0.00 0.00 0.0%

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 406,097.00 0.00 406,097.00 490,201.22 0.00 490,201.22 20.7%

Lottery - Unrestricted and Instructional Materials 8560 363,721.00 128,241.00 491,962.00 372,673.00 122,523.00 495,196.00 0.7%

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%

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, 6695 8590 0.00 0.00 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 119,739.00 119,739.00 0.00 0.00 -100.0%

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 7,681.00 1,026,606.00 1,034,287.00 0.00 1,028,299.00 1,028,299.00 -0.6%

TOTAL, OTHER STATE REVENUE 777,499.00 1,274,586.00 2,052,085.00 862,874.22 1,150,822.00 2,013,696.22 -1.9%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & 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 10,000.00 0.00 10,000.00 10,000.00 0.00 10,000.00 0.0%

Interest 8660 38,125.00 0.00 38,125.00 38,125.18 0.00 38,125.18 0.0%

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 73,000.00 0.00 73,000.00 75,000.00 0.00 75,000.00 2.7%

Interagency Services 8677 63,828.00 186,057.00 249,885.00 0.00 57,822.00 57,822.00 -76.9%

Mitigation/Developer Fees 8681 0.00 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 0.00 0.0%

Other Local Revenue Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 681.00 0.00 681.00 681.50 0.00 681.50 0.1%

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 341,839.00 10,500.00 352,339.00 135,728.00 0.00 135,728.00 -61.5%

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 954,881.00 954,881.00 1,088,435.00 1,088,435.00 14.0%

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 527,473.00 1,151,438.00 1,678,911.00 259,534.68 1,146,257.00 1,405,791.68 -16.3%

TOTAL, REVENUES 20,974,768.00 4,249,031.00 25,223,799.00 23,047,778.90 3,665,417.00 26,713,195.90 5.9%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & F

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 7,370,219.00 1,820,971.00 9,191,190.00 7,584,115.00 1,749,236.00 9,333,351.00 1.5%

Certificated Pupil Support Salaries 1200 114,347.00 718,641.00 832,988.00 157,730.00 752,600.00 910,330.00 9.3%

Certificated Supervisors' and Administrators' Salaries 1300 1,159,898.00 54,425.00 1,214,323.00 1,024,499.00 170,758.00 1,195,257.00 -1.6%

Other Certificated Salaries 1900 24,673.00 71,431.00 96,104.00 26,258.00 2,600.00 28,858.00 -70.0%

TOTAL, CERTIFICATED SALARIES 8,669,137.00 2,665,468.00 11,334,605.00 8,792,602.00 2,675,194.00 11,467,796.00 1.2%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 132,467.00 1,024,627.59 1,157,094.59 122,568.00 1,067,518.00 1,190,086.00 2.9%

Classified Support Salaries 2200 936,991.00 86,906.00 1,023,897.00 894,815.00 94,943.00 989,758.00 -3.3%

Classified Supervisors' and Administrators' Salaries 2300 493,983.00 0.00 493,983.00 492,398.00 0.00 492,398.00 -0.3%

Clerical, Technical and Office Salaries 2400 660,841.00 15,210.00 676,051.00 718,562.00 58,132.00 776,694.00 14.9%

Other Classified Salaries 2900 66,999.00 0.00 66,999.00 62,292.00 0.00 62,292.00 -7.0%

TOTAL, CLASSIFIED SALARIES 2,291,281.00 1,126,743.59 3,418,024.59 2,290,635.00 1,220,593.00 3,511,228.00 2.7%

EMPLOYEE BENEFITS

STRS 3101-3102 1,219,681.00 1,230,086.00 2,449,767.00 1,431,166.62 1,300,276.41 2,731,443.03 11.5%

PERS 3201-3202 324,523.00 161,139.00 485,662.00 406,536.54 221,000.00 627,536.54 29.2%

OASDI/Medicare/Alternative 3301-3302 294,912.00 123,747.00 418,659.00 305,772.71 134,648.93 440,421.64 5.2%

Health and Welfare Benefits 3401-3402 1,517,635.00 556,666.00 2,074,301.00 1,656,585.00 691,245.00 2,347,830.00 13.2%

Unemployment Insurance 3501-3502 5,437.00 1,926.00 7,363.00 5,528.63 1,935.65 7,464.28 1.4%

Workers' Compensation 3601-3602 253,438.00 85,896.00 339,334.00 307,764.79 107,402.91 415,167.70 22.3%

OPEB, Allocated 3701-3702 18,335.00 5,156.00 23,491.00 32,038.31 11,033.00 43,071.31 83.4%

OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 21,762.00 18,525.00 40,287.00 0.00 0.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 3,655,723.00 2,183,141.00 5,838,864.00 4,145,392.60 2,467,541.90 6,612,934.50 13.3%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 1,995.00 22,555.00 24,550.00 1,500.00 18,192.00 19,692.00 -19.8%

Books and Other Reference Materials 4200 8,313.00 1,036.00 9,349.00 1,955.00 150.00 2,105.00 -77.5%

Materials and Supplies 4300 456,232.00 662,398.00 1,118,630.00 292,925.09 170,322.00 463,247.09 -58.6%

Noncapitalized Equipment 4400 51,440.00 48,993.00 100,433.00 9,170.00 13,744.00 22,914.00 -77.2%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 517,980.00 734,982.00 1,252,962.00 305,550.09 202,408.00 507,958.09 -59.5%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 150,406.00 150,406.00 0.00 481,559.00 481,559.00 220.2%

Travel and Conferences 5200 30,959.00 26,467.00 57,426.00 7,029.00 86,688.00 93,717.00 63.2%

Dues and Memberships 5300 19,103.00 2,007.00 21,110.00 11,695.00 0.00 11,695.00 -44.6%

Insurance 5400 - 5450 132,000.00 0.00 132,000.00 132,000.00 0.00 132,000.00 0.0%

Operations and Housekeeping Services 5500 755,222.00 0.00 755,222.00 919,000.00 0.00 919,000.00 21.7%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 177,194.00 203,237.00 380,431.00 127,329.00 506,148.00 633,477.00 66.5%

Transfers of Direct Costs 5710 (21,990.00) 21,990.00 0.00 (14,700.00) 14,700.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (28,058.00) 4,280.00 (23,778.00) (59,496.00) 0.00 (59,496.00) 150.2%

Professional/Consulting Services and Operating Expenditures 5800 996,795.00 721,979.00 1,718,774.00 560,527.00 269,731.00 830,258.00 -51.7%

Communications 5900 71,592.00 1,823.00 73,415.00 119,380.00 0.00 119,380.00 62.6%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 2,132,817.00 1,132,189.00 3,265,006.00 1,802,764.00 1,358,826.00 3,161,590.00 -3.2%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & 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 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment Replacement 6500 7,450.00 0.00 7,450.00 0.00 0.00 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 7,450.00 0.00 7,450.00 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 0.00 299,448.00 299,448.00 0.00 189,000.00 189,000.00 -36.9%

Payments to County Offices 7142 0.00 264,749.00 264,749.00 0.00 491,086.00 491,086.00 85.5%

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 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 0.00 0.0%

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 31,455.00 0.00 31,455.00 29,385.00 0.00 29,385.00 -6.6%

Other Debt Service - Principal 7439 165,593.00 0.00 165,593.00 167,663.00 0.00 167,663.00 1.3%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 197,048.00 564,197.00 761,245.00 197,048.00 680,086.00 877,134.00 15.2%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (80,649.00) 80,649.00 0.00 (71,715.00) 71,715.00 0.00 0.0%

Transfers of Indirect Costs - Interfund 7350 (23,037.00) 0.00 (23,037.00) 0.00 0.00 0.00 -100.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (103,686.00) 80,649.00 (23,037.00) (71,715.00) 71,715.00 0.00 -100.0%

TOTAL, EXPENDITURES 17,367,750.00 8,487,369.59 25,855,119.59 17,462,276.69 8,676,363.90 26,138,640.59 1.1%




37 76851 0000000Form 01




Unrestricted(A)

Restricted(B)


(C)Unrestricted

(D)Restricted

(E)


(F)

% DiffColumnC & 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 128,491.00 0.00 128,491.00 100,000.00 0.00 100,000.00 -22.2%

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 5,452.00 0.00 5,452.00 85,000.00 0.00 85,000.00 1459.1%

(b) TOTAL, INTERFUND TRANSFERS OUT 133,943.00 0.00 133,943.00 185,000.00 0.00 185,000.00 38.1%

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%

(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 (4,191,151.00) 4,191,151.00 0.00 (4,914,135.00) 4,914,135.00 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 (4,191,151.00) 4,191,151.00 0.00 (4,914,135.00) 4,914,135.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (4,325,094.00) 4,191,151.00 (133,943.00) (5,099,135.00) 4,914,135.00 (185,000.00) 38.1%


July 1 BudgetCharter Schools Special Revenue Fund

Expenditures by Object37 76851 0000000

Form 09

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-b (Rev 04/10/2018) Page 1 Printed: 6/25/2018 5:26 PM

Description Resource Codes Object Codes2017-18

Estimated Actuals2018-19Budget

PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 829,863.00 888,598.00 7.1%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 83,981.00 84,982.00 1.2%

4) Other Local Revenue 8600-8799 93,829.00 90,528.56 -3.5%

5) TOTAL, REVENUES 1,007,673.00 1,064,108.56 5.6%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 538,120.00 573,029.00 6.5%

2) Classified Salaries 2000-2999 118,738.00 128,528.00 8.2%

3) Employee Benefits 3000-3999 279,450.00 313,490.00 12.2%

4) Books and Supplies 4000-4999 15,571.00 6,701.00 -57.0%

5) Services and Other Operating Expenditures 5000-5999 51,810.00 49,554.00 -4.4%

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 1,003,689.00 1,071,302.00 6.7%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 3,984.00 (7,193.44) -280.6%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 5,452.00 0.00 -100.0%

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 5,452.00 0.00 -100.0%




Form 09




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 9,436.00 (7,193.44) -176.2%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 19,080.37 28,516.37 49.5%

b) Audit Adjustments 9793 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 19,080.37 28,516.37 49.5%

d) Other Restatements 9795 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 19,080.37 28,516.37 49.5%

2) Ending Balance, June 30 (E + F1e) 28,516.37 21,322.93 -25.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 17,816.10 18,876.10 5.9%

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 10,700.27 2,446.83 -77.1%




Form 09




PercentDifference

G. ASSETS 1) Cash a) in County Treasury 9110 0.00

1) Fair Value Adjustment to Cash in County Treasury 9111 0.00

b) in Banks 9120 0.00

c) in Revolving Cash Account 9130 0.00

d) with Fiscal Agent/Trustee 9135 0.00

e) Collections Awaiting Deposit 9140 0.00

2) Investments 9150 0.00

3) Accounts Receivable 9200 0.00

4) Due from Grantor Government 9290 0.00

5) Due from Other Funds 9310 0.00

6) Stores 9320 0.00

7) Prepaid Expenditures 9330 0.00

8) Other Current Assets 9340 0.00

9) TOTAL, ASSETS 0.00


1) Deferred Outflows of Resources 9490 0.00

2) TOTAL, DEFERRED OUTFLOWS 0.00

I. LIABILITIES

1) Accounts Payable 9500 0.00

2) Due to Grantor Governments 9590 0.00

3) Due to Other Funds 9610 0.00

4) Current Loans 9640 0.00

5) Unearned Revenue 9650 0.00

6) TOTAL, LIABILITIES 0.00


1) Deferred Inflows of Resources 9690 0.00

2) TOTAL, DEFERRED INFLOWS 0.00

K. FUND EQUITY

Ending Fund Balance, June 30 (G9 + H2) - (I6 + J2) 0.00




Form 09




PercentDifference

LCFF SOURCES

Principal Apportionment State Aid - Current Year 8011 384,052.00 388,654.00 1.2%

Education Protection Account State Aid - Current Year 8012 117,330.00 89,332.00 -23.9%

State Aid - Prior Years 8019 716.00 0.00 -100.0%

LCFF Transfers

Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.0%

All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.0%

Transfers to Charter Schools in Lieu of Property Taxes 8096 327,765.00 410,612.00 25.3%

Property Taxes Transfers 8097 0.00 0.00 0.0%

LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.0%

TOTAL, LCFF SOURCES 829,863.00 888,598.00 7.1%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.0%

Special Education Discretionary Grants 8182 0.00 0.00 0.0%

Child Nutrition Programs 8220 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 0.00 0.00 0.0%

Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.0%

Title II, Part A, Educator Quality 4035 8290 0.00 0.00 0.0%

Title III, Part A, Immigrant Education Program 4201 8290 0.00 0.00 0.0%

Title III, Part A, English Learner Program 4203 8290 0.00 0.00 0.0%

Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.0%

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3150, 3155, 3180,3181, 3185, 4124,

4126, 4127, 5510, 5630 8290 0.00 0.00 0.0%

Career and Technical Education 3500-3599 8290 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%




Form 09




PercentDifference

OTHER STATE REVENUE

Other State Apportionments

Special Education Master Plan Current Year 6500 8311 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.0%

All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.0%

All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.0%

Child Nutrition Programs 8520 0.00 0.00 0.0%

Mandated Costs Reimbursements 8550 16,605.00 17,941.00 8.0%

Lottery - Unrestricted and Instructional Materials 8560 20,146.00 19,811.00 -1.7%

After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6690, 6695 8590 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

Career Technical Education Incentive

Grant Program 6387 8590 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.0%

Common Core State Standards Implementation Funds 7405 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 47,230.00 47,230.00 0.0%

TOTAL, OTHER STATE REVENUE 83,981.00 84,982.00 1.2%




Form 09




PercentDifference

OTHER LOCAL REVENUE

Sales Sale of Equipment/Supplies 8631 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.0%

Interest 8660 529.00 528.56 -0.1%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0%

Fees and Contracts

Child Development Parent Fees 8673 0.00 0.00 0.0%

Transportation Fees From Individuals 8675 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.0%

All Other Fees and Contracts 8689 0.00 0.00 0.0%

All Other Local Revenue 8699 93,300.00 90,000.00 -3.5%

Tuition 8710 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.0%

Transfers of Apportionments Special Education SELPA Transfers From Districts or Charter Schools 6500 8791 0.00 0.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.0%

Other Transfers of Apportionments From Districts or Charter Schools All Other 8791 0.00 0.00 0.0%

From County Offices All Other 8792 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.0%

All Other Transfers In from All Others 8799 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 93,829.00 90,528.56 -3.5%

TOTAL, REVENUES 1,007,673.00 1,064,108.56 5.6%




Form 09




PercentDifference


Certificated Teachers' Salaries 1100 428,939.00 466,147.00 8.7%

Certificated Pupil Support Salaries 1200 2,174.00 0.00 -100.0%

Certificated Supervisors' and Administrators' Salaries 1300 107,007.00 106,882.00 -0.1%

Other Certificated Salaries 1900 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 538,120.00 573,029.00 6.5%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 135.00 0.00 -100.0%

Classified Support Salaries 2200 58,676.00 52,581.00 -10.4%

Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0%

Clerical, Technical and Office Salaries 2400 56,052.00 58,124.00 3.7%

Other Classified Salaries 2900 3,875.00 17,823.00 359.9%

TOTAL, CLASSIFIED SALARIES 118,738.00 128,528.00 8.2%

EMPLOYEE BENEFITS

STRS 3101-3102 124,807.00 140,519.00 12.6%

PERS 3201-3202 18,070.00 22,762.00 26.0%

OASDI/Medicare/Alternative 3301-3302 17,638.00 18,421.00 4.4%

Health and Welfare Benefits 3401-3402 98,810.00 109,927.00 11.3%

Unemployment Insurance 3501-3502 339.00 350.00 3.2%

Workers' Compensation 3601-3602 12,825.00 19,438.00 51.6%

OPEB, Allocated 3701-3702 275.00 2,073.00 653.8%

OPEB, Active Employees 3751-3752 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 6,686.00 0.00 -100.0%

TOTAL, EMPLOYEE BENEFITS 279,450.00 313,490.00 12.2%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 125.00 New

Materials and Supplies 4300 15,571.00 6,576.00 -57.8%

Noncapitalized Equipment 4400 0.00 0.00 0.0%

Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 15,571.00 6,701.00 -57.0%




Form 09




PercentDifference


Subagreements for Services 5100 0.00 0.00 0.0%

Travel and Conferences 5200 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 24,621.00 29,352.00 19.2%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 12,575.00 13,700.00 8.9%

Transfers of Direct Costs 5710 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0%

Professional/Consulting Services and Operating Expenditures 5800 14,414.00 6,277.00 -56.5%

Communications 5900 200.00 225.00 12.5%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 51,810.00 49,554.00 -4.4%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 0.0%

Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

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%




Form 09




PercentDifference


Tuition Tuition for Instruction Under Interdistrict Attendance Agreements 7110 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments Payments to Districts or Charter Schools 7141 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.0%

Other Transfers Out

All Other Transfers 7281-7283 0.00 0.00 0.0%

All Other Transfers Out to All Others 7299 0.00 0.00 0.0%

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%


Transfers of Indirect Costs 7310 0.00 0.00 0.0%

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 1,003,689.00 1,071,302.00 6.7%




Form 09




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 5,452.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 5,452.00 0.00 -100.0%


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) 5,452.00 0.00 -100.0%


July 1 BudgetCafeteria Special Revenue Fund


Form 13




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 430,478.00 367,884.00 -14.5%

3) Other State Revenue 8300-8599 32,667.00 27,484.00 -15.9%


5) TOTAL, REVENUES 653,449.00 556,789.00 -14.8%

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.0%

2) Classified Salaries 2000-2999 340,587.00 320,650.00 -5.9%

3) Employee Benefits 3000-3999 156,537.00 129,952.06 -17.0%

4) Books and Supplies 4000-4999 254,000.00 0.00 -100.0%


6) Capital Outlay 6000-6999 14,000.00 0.00 -100.0%


8) Other Outgo - Transfers of Indirect Costs 7300-7399 23,037.00 0.00 -100.0%

9) TOTAL, EXPENDITURES 814,501.00 457,891.06 -43.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (161,052.00) 98,897.94 -161.4%

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%


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%




Form 13




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (161,052.00) 98,897.94 -161.4%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 301,309.06 140,257.06 -53.5%


c) As of July 1 - Audited (F1a + F1b) 301,309.06 140,257.06 -53.5%


e) Adjusted Beginning Balance (F1c + F1d) 301,309.06 140,257.06 -53.5%

2) Ending Balance, June 30 (E + F1e) 140,257.06 239,155.00 70.5% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 63,520.77 135,394.71 113.2%





Unassigned/Unappropriated Amount 9790 76,736.29 103,760.29 35.2%




Form 13




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES




4) Current Loans 9640






K. FUND EQUITY





Form 13




PercentDifference

FEDERAL REVENUE

Child Nutrition Programs 8220 424,086.00 367,884.00 -13.3%

Donated Food Commodities 8221 6,392.00 0.00 -100.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 430,478.00 367,884.00 -14.5%

OTHER STATE REVENUE

Child Nutrition Programs 8520 32,667.00 27,484.00 -15.9%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 32,667.00 27,484.00 -15.9%

OTHER LOCAL REVENUE

Other Local Revenue


Food Service Sales 8634 188,150.00 159,921.00 -15.0%


Interest 8660 2,154.00 1,500.00 -30.4%


Fees and Contracts

Interagency Services 8677 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.0%


TOTAL, REVENUES 653,449.00 556,789.00 -14.8%




Form 13




PercentDifference


Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0%


TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 75,560.00 83,719.00 10.8%

Clerical, Technical and Office Salaries 2400 13,508.00 0.00 -100.0%

Other Classified Salaries 2900 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 340,587.00 320,650.00 -5.9%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 52,655.00 57,917.04 10.0%

OASDI/Medicare/Alternative 3301-3302 25,914.00 24,534.61 -5.3%

Health and Welfare Benefits 3401-3402 54,864.00 37,467.00 -31.7%

Unemployment Insurance 3501-3502 170.00 157.37 -7.4%

Workers' Compensation 3601-3602 9,374.00 8,915.82 -4.9%

OPEB, Allocated 3701-3702 960.00 960.22 0.0%



TOTAL, EMPLOYEE BENEFITS 156,537.00 129,952.06 -17.0%

BOOKS AND SUPPLIES

Books and Other Reference Materials 4200 0.00 0.00 0.0%

Materials and Supplies 4300 25,750.00 0.00 -100.0%

Noncapitalized Equipment 4400 3,250.00 0.00 -100.0%

Food 4700 225,000.00 0.00 -100.0%

TOTAL, BOOKS AND SUPPLIES 254,000.00 0.00 -100.0%




Form 13




PercentDifference



Travel and Conferences 5200 1,300.00 0.00 -100.0%

Dues and Memberships 5300 500.00 0.00 -100.0%

Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 2,000.00 0.00 -100.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 17,200.00 0.00 -100.0%


Transfers of Direct Costs - Interfund 5750 (5,970.00) 0.00 -100.0%


Communications 5900 600.00 0.00 -100.0%


CAPITAL OUTLAY


Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 14,000.00 0.00 -100.0%

TOTAL, CAPITAL OUTLAY 14,000.00 0.00 -100.0%


Debt Service





Transfers of Indirect Costs - Interfund 7350 23,037.00 0.00 -100.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 23,037.00 0.00 -100.0%

TOTAL, EXPENDITURES 814,501.00 457,891.06 -43.8%




Form 13




PercentDifference

INTERFUND TRANSFERS


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%




OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0%


July 1 BudgetCapital Facilities FundExpenditures by Object

37 76851 0000000Form 25

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-d (Rev 03/27/2018) Page 1 Printed: 6/25/2018 5:27 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 0.00 0.00 0.0%


5) TOTAL, REVENUES 552,608.00 549,999.76 -0.5%

B. EXPENDITURES


2) Classified Salaries 2000-2999 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 0.00 0.00 0.0%

4) Books and Supplies 4000-4999 0.00 0.00 0.0%


6) Capital Outlay 6000-6999 267,434.00 0.00 -100.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299, Costs) 7400-7499 527,469.00 525,869.00 -0.3%



C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (289,695.00) (19,969.24) -93.1%


b) Transfers Out 7600-7629 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%




37 76851 0000000Form 25




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (289,695.00) (19,969.24) -93.1%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 326,548.59 36,853.59 -88.7%




e) Adjusted Beginning Balance (F1c + F1d) 326,548.59 36,853.59 -88.7%

2) Ending Balance, June 30 (E + F1e) 36,853.59 16,884.35 -54.2% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 36,853.59 16,884.35 -54.2%





Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%



37 76851 0000000Form 25




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY




37 76851 0000000Form 25




PercentDifference

OTHER STATE REVENUE

Tax Relief Subventions Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.0%

All Other State Revenue 8590 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue County and District Taxes

Other Restricted Levies Secured Roll 8615 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.0%

Non-Ad Valorem Taxes Parcel Taxes 8621 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.0%

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%

Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0%


Interest 8660 2,608.00 1,000.00 -61.7%


Fees and Contracts

Mitigation/Developer Fees 8681 550,000.00 548,999.76 -0.2%

Other Local Revenue




TOTAL, REVENUES 552,608.00 549,999.76 -0.5%



37 76851 0000000Form 25




PercentDifference




CLASSIFIED SALARIES

Classified Support Salaries 2200 0.00 0.00 0.0%


Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.0%

Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%


Workers' Compensation 3601-3602 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.0%


Other Employee Benefits 3901-3902 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES



Materials and Supplies 4300 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%



37 76851 0000000Form 25




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.0%




Professional/Consulting Services and Operating Expenditures 5800 3,300.00 0.00 -100.0%

Communications 5900 0.00 0.00 0.0%


CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 33,154.00 0.00 -100.0%

Buildings and Improvements of Buildings 6200 234,280.00 0.00 -100.0%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.0%



Other Transfers Out


Debt Service

Debt Service - Interest 7438 297,469.00 290,869.00 -2.2%

Other Debt Service - Principal 7439 230,000.00 235,000.00 2.2%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 527,469.00 525,869.00 -0.3%




37 76851 0000000Form 25




PercentDifference

INTERFUND TRANSFERS





To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.0%

Other Sources



Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 BudgetSpecial Reserve Fund for Capital Outlay Projects


Form 40




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 19,524.00 5,000.00 -74.4%

B. EXPENDITURES



3) Employee Benefits 3000-3999 0.00 0.00 0.0%



6) Capital Outlay 6000-6999 128,491.00 0.00 -100.0%




C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (308,607.00) (95,000.00) -69.2%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 178,491.00 100,000.00 -44.0%

b) Transfers Out 7600-7629 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 178,491.00 100,000.00 -44.0%




Form 40




PercentDifference

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (130,116.00) 5,000.00 -103.8%

F. FUND BALANCE, RESERVES 1) Beginning Fund Balance a) As of July 1 - Unaudited 9791 1,657,841.17 1,527,725.17 -7.8%


c) As of July 1 - Audited (F1a + F1b) 1,657,841.17 1,527,725.17 -7.8%


e) Adjusted Beginning Balance (F1c + F1d) 1,657,841.17 1,527,725.17 -7.8%

2) Ending Balance, June 30 (E + F1e) 1,527,725.17 1,532,725.17 0.3% Components of Ending Fund Balance a) Nonspendable Revolving Cash 9711 0.00 0.00 0.0%

Stores 9712 0.00 0.00 0.0%

Prepaid Items 9713 0.00 0.00 0.0%

All Others 9719 0.00 0.00 0.0%

b) Restricted 9740 0.00 0.00 0.0%





Unassigned/Unappropriated Amount 9790 1,527,725.17 1,532,725.17 0.3%




Form 40




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00







I. LIABILITIES










K. FUND EQUITY





Form 40




PercentDifference

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE

Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0%

All Other State Revenue All Other 8590 0.00 0.00 0.0%


OTHER LOCAL REVENUE

Other Local Revenue

Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0%



Interest 8660 19,524.00 5,000.00 -74.4%


Other Local Revenue




TOTAL, REVENUES 19,524.00 5,000.00 -74.4%




Form 40




PercentDifference

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES








Form 40




PercentDifference




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0%






CAPITAL OUTLAY

Land 6100 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.0%


Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.0%

Equipment Replacement 6500 128,491.00 0.00 -100.0%



Other Transfers Out

Transfers of Pass-Through Revenues To Districts or Charter Schools 7211 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.0%


Debt Service








Form 40




PercentDifference

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 128,491.00 100,000.00 -22.2%

Other Authorized Interfund Transfers In 8919 50,000.00 0.00 -100.0%

(a) TOTAL, INTERFUND TRANSFERS IN 178,491.00 100,000.00 -44.0%


To: General Fund/CSSF 7612 0.00 0.00 0.0%

To: State School Building Fund/ County School Facilities Fund 7613 0.00 0.00 0.0%






Form 40




PercentDifference

OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale/Lease- Purchase of Land/Buildings 8953 0.00 0.00 0.0%

Other Sources



Proceeds from Certificates of Participation 8971 0.00 0.00 0.0%


Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 178,491.00 100,000.00 -44.0%


July 1 BudgetOther Enterprise FundExpenses by Object

37 76851 0000000Form 63

California Dept of EducationSACS Financial Reporting Software - 2018.1.0File: fund-e (Rev 03/27/2018) Page 1 Printed: 6/25/2018 5:28 PM



PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%

3) Other State Revenue 8300-8599 1,288.00 1,288.00 0.0%

4) Other Local Revenue 8600-8799 354,648.00 524,220.19 47.8%

5) TOTAL, REVENUES 355,936.00 525,508.19 47.6%

B. EXPENSES

1) Certificated Salaries 1000-1999 4,440.00 3,400.00 -23.4%

2) Classified Salaries 2000-2999 184,465.00 244,671.00 32.6%

3) Employee Benefits 3000-3999 74,653.00 107,071.38 43.4%

4) Books and Supplies 4000-4999 11,012.00 13,875.00 26.0%

5) Services and Other Operating Expenses 5000-5999 44,923.00 77,496.00 72.5%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 319,493.00 446,513.38 39.8%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 36,443.00 78,994.81 116.8%


b) Transfers Out 7600-7629 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%




37 76851 0000000Form 63




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) 36,443.00 78,994.81 116.8%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 3,991.24 40,434.24 913.1%


c) As of July 1 - Audited (F1a + F1b) 3,991.24 40,434.24 913.1%


e) Adjusted Beginning Net Position (F1c + F1d) 3,991.24 40,434.24 913.1%

2) Ending Net Position, June 30 (E + F1e) 40,434.24 119,429.05 195.4% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 40,434.24 119,429.05 195.4%



37 76851 0000000Form 63




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







37 76851 0000000Form 63




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 0.00

b) Total/Net OPEB Liability 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00



37 76851 0000000Form 63




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 1,288.00 1,288.00 0.0%


TOTAL, OTHER STATE REVENUE 1,288.00 1,288.00 0.0%

OTHER LOCAL REVENUE

Other Local Revenue

Sales

All Other Sales 8639 0.00 0.00 0.0%


Interest 8660 505.00 250.00 -50.5%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 354,143.00 523,970.19 48.0%

TOTAL, OTHER LOCAL REVENUE 354,648.00 524,220.19 47.8%

TOTAL, REVENUES 355,936.00 525,508.19 47.6%



37 76851 0000000Form 63




PercentDifference


Certificated Teachers' Salaries 1100 4,440.00 3,400.00 -23.4%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%



TOTAL, CERTIFICATED SALARIES 4,440.00 3,400.00 -23.4%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.0%


Classified Supervisors' and Administrators' Salaries 2300 50,507.00 98,037.00 94.1%


Other Classified Salaries 2900 113,008.00 134,656.00 19.2%

TOTAL, CLASSIFIED SALARIES 184,465.00 244,671.00 32.6%

EMPLOYEE BENEFITS

STRS 3101-3102 1,608.00 1,840.84 14.5%

PERS 3201-3202 22,327.00 38,107.32 70.7%

OASDI/Medicare/Alternative 3301-3302 13,866.00 17,471.50 26.0%

Health and Welfare Benefits 3401-3402 30,057.00 43,124.10 43.5%


Workers' Compensation 3601-3602 4,065.00 5,915.21 45.5%

OPEB, Allocated 3701-3702 238.00 497.09 108.9%



TOTAL, EMPLOYEE BENEFITS 74,653.00 107,071.38 43.4%

BOOKS AND SUPPLIES


Books and Other Reference Materials 4200 512.00 500.00 -2.3%

Materials and Supplies 4300 10,000.00 12,875.00 28.8%


Food 4700 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 11,012.00 13,875.00 26.0%



37 76851 0000000Form 63




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%




Transfers of Direct Costs - Interfund 5750 29,748.00 59,496.00 100.0%

Professional/Consulting Services and Operating Expenditures 5800 375.00 2,300.00 513.3%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 44,923.00 77,496.00 72.5%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%


Other Transfers Out



TOTAL, EXPENSES 319,493.00 446,513.38 39.8%



37 76851 0000000Form 63




PercentDifference

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS






July 1 BudgetSelf-Insurance FundExpenses by Object

37 76851 0000000Form 67




PercentDifference

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.0%



5) TOTAL, REVENUES 6,253.00 5,250.00 -16.0%

B. EXPENSES



3) Employee Benefits 3000-3999 91,573.00 85,000.00 -7.2%


5) Services and Other Operating Expenses 5000-5999 4,000.00 0.00 -100.0%

6) Depreciation 6000-6999 0.00 0.00 0.0%



9) TOTAL, EXPENSES 95,573.00 85,000.00 -11.1%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (89,320.00) (79,750.00) -10.7%

D. OTHER FINANCING SOURCES/USES 1) Interfund Transfers a) Transfers In 8900-8929 0.00 85,000.00 New

b) Transfers Out 7600-7629 50,000.00 0.00 -100.0%


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 (50,000.00) 85,000.00 -270.0%



37 76851 0000000Form 67




PercentDifference

E. NET INCREASE (DECREASE) IN NET POSITION (C + D4) (139,320.00) 5,250.00 -103.8%

F. NET POSITION 1) Beginning Net Position a) As of July 1 - Unaudited 9791 147,809.09 8,489.09 -94.3%




e) Adjusted Beginning Net Position (F1c + F1d) 147,809.09 8,489.09 -94.3%

2) Ending Net Position, June 30 (E + F1e) 8,489.09 13,739.09 61.8% Components of Ending Net Position a) Net Investment in Capital Assets 9796 0.00 0.00 0.0%

b) Restricted Net Position 9797 0.00 0.00 0.0%

c) Unrestricted Net Position 9790 8,489.09 13,739.09 61.8%



37 76851 0000000Form 67




PercentDifference



b) in Banks 9120 0.00








6) Stores 9320 0.00



9) Fixed Assets a) Land 9410 0.00

b) Land Improvements 9420 0.00

c) Accumulated Depreciation - Land Improvements 9425 0.00

d) Buildings 9430 0.00

e) Accumulated Depreciation - Buildings 9435 0.00

f) Equipment 9440 0.00

g) Accumulated Depreciation - Equipment 9445 0.00

h) Work in Progress 9450 0.00







37 76851 0000000Form 67




PercentDifference

I. LIABILITIES






6) Long-Term Liabilities a) Net Pension Liability 9663 0.00

b) Total/Net OPEB Liability 9664 0.00

c) Compensated Absences 9665 0.00

d) COPs Payable 9666 0.00

e) Capital Leases Payable 9667 0.00

f) Lease Revenue Bonds Payable 9668 0.00

g) Other General Long-Term Liabilities 9669 0.00





K. NET POSITION

Net Position, June 30 (G10 + H2) - (I7 + J2) 0.00



37 76851 0000000Form 67




PercentDifference

OTHER STATE REVENUE

STRS On-Behalf Pension Contributions 7690 8590 0.00 0.00 0.0%



OTHER LOCAL REVENUE

Other Local Revenue


Interest 8660 1,053.00 50.00 -95.3%


Fees and Contracts

In-District Premiums/ Contributions 8674 0.00 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 5,200.00 5,200.00 0.0%



TOTAL, REVENUES 6,253.00 5,250.00 -16.0%



37 76851 0000000Form 67




PercentDifference


Certificated Pupil Support Salaries 1200 0.00 0.00 0.0%



CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 91,573.00 85,000.00 -7.2%



TOTAL, EMPLOYEE BENEFITS 91,573.00 85,000.00 -7.2%

BOOKS AND SUPPLIES







37 76851 0000000Form 67




PercentDifference

SERVICES AND OTHER OPERATING EXPENSES




Insurance 5400-5450 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 4,000.00 0.00 -100.0%


Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.0%


TOTAL, SERVICES AND OTHER OPERATING EXPENSES 4,000.00 0.00 -100.0%

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.0%

TOTAL, EXPENSES 95,573.00 85,000.00 -11.1%



37 76851 0000000Form 67




PercentDifference

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 0.00 85,000.00 New

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 85,000.00 New


Other Authorized Interfund Transfers Out 7619 50,000.00 0.00 -100.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 50,000.00 0.00 -100.0%

OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS




TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (50,000.00) 85,000.00 -270.0%

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