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$: somisusd.orgsomisusd.org/board/Budgets/14-15/2015-1stIntDetail.pdf · 2017-08-15 · R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim DetailCover 12/2/2014 7:33 PM Phone:$
R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim DetailCover 12/2/2014 7:33 PM

Phone: (805) 383-1972 Fax: (805) 383-1973e-mail: [email protected]

First Interim Budget Detail

Prepared By:Cynthia Hansen

Ventura County Schools Business Services Authority5189 Verdugo Way

Camarillo, CA 93012

2014/2015

Somis Union School District5268 North Street

Somis, California 93066Phone (805) 386-5711www.somisusd.org

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Enrollment History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Enrollment/Attendance Trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Local Control Funding Formula. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Property Tax History. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

General Fund Ending Fund Balance Detail. . . . . . . . . . . . . . . . . . . . . . . . . 18

Unrestricted General Fund Revenue Detail . . . . . . . . . . . . . . . . . . . . . . . . . 19

Unrestricted General Fund Expenditure Detail . . . . . . . . . . . . . . . . . . . . . . 20

Unrestricted General Fund Other Financing Sources/(Uses) . . . . . . . . . . . 23

Unrestricted General Fund Actual Expenditures to Date . . . . . . . . . . . . . . . 24

General Fund Categoricals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

General Fund Changes 2014/15 First Interim vs. 2014/15 Adopted 30

General Fund Changes 2014/15 First Interim vs. 2013/14 Actuals 30

General Fund Cash Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

Somis Union School District2014/2015

First Interim Budget Detail

Table of Contents

General Fund Multiyear Comparison Summaries . . . . . . . . . . . . . . . . . . . .

Budget Snapshot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fund Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Expenditure Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ending Fund Balance Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revenue Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Budget SnapshotAs of 2014/2015 First Interim

Actuals Budget2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17

CBEDS enrollment (First Wednesday in October) 340 309 307 300 253 251 256 237 234 230ADA Generated (P2) 336.61 309.14 302.6 290.69 246.85 252.14 248.80 231.00 228.00 224.00Attendance Ratio 99.00% 100.05% 98.57% 96.90% 97.57% 100.45% 97.19% 97.47% 97.44% 97.39%ADA Funded 431.99 336.61 309.14 302.60 290.69 252.14 252.14 248.80 231.00 228.00% Increase/(Decrease) from Prior Year -1.98% -22.08% -8.16% -2.12% -3.94% -13.26% 0.00% -1.32% -7.15% -1.30%

Local Control Funding Formula 2012/13 includes Funded Rev Lim, Tier III, Transp, EIA, CSR)COLA 2012/13 also includes total property taxes of $1.626M which generated 1.57% 0.85% 2.19% 2.14%LCFF Gap Funding Rate excess property taxes of $343K and minimum EPA of $50K with no offset 11.7800% 29.56% 20.68% 25.48%Funded LCFF per ADA (Excluding Transportation Add On, Excess Costs, and Minimum EPA) $6,226.47 $6,029.26 $6,914.64 $7,426.31 $7,936.57% Increase/(Decrease) -3.17% 14.68% 7.40% 6.87%*Total LCFF Funding (Including All Add Ons, Excess Costs, and Minimum EPA) 2,020,366$ 1,782,003$ 1,790,623$ 1,787,063$ 1,866,066$ % Increase/(Decrease) from Prior Year -11.80% 0.48% -0.20% 4.42%Excess Property Taxes and Minimum EPA (13/14 First year of Fair Share Reduction of $144, 385) 393,896$ 200,735$ 13,733$ 15,056$ -$ General Fund Revenue 3,997,544$ 2,984,141$ 2,759,038$ 2,508,603$ 2,325,669$ 2,550,349$ 2,327,330$ 2,283,635$ 2,190,780$ 2,267,566$ Expenditures 3,527,007$ 2,779,070$ 2,698,030$ 2,616,235$ 2,533,345$ 2,417,939$ 2,697,893$ 2,795,441$ 2,766,009$ 2,832,908$ Other Sources/(Uses) (161,663)$ (25,142)$ (32,144)$ (26,110)$ 9,852$ 182,574$ 18,873$ (12,151)$ (12,516)$ (12,891)$ Net Increase/(Decrease) 308,874$ 179,930$ 28,864$ (133,742)$ (197,824)$ 314,984$ (351,690)$ (523,957)$ (587,745)$ (578,233)$ Ending Fund Balance 2,111,146$ 2,291,076$ 2,319,940$ 2,186,198$ 1,988,374$ 2,303,359$ 1,951,669$ 1,427,712$ 839,967$ 261,733$ % Increase/(Decrease) from prior year 17.14% 8.52% 1.26% -5.76% -9.05% 15.84% -15.27% -26.85% -41.17% -68.84%

Teacher FTE 20.50 18.00 16.20 16.20 15.10 14.11 14.68 14.14 14.14 14.14 Average Actual Teacher Salary (Exc. Benefits) $ 55,137 $ 57,404 $ 59,160 $ 61,277 $ 62,197 $ 59,664 $ 62,454 $ 62,158 $ 63,389 $ 64,370 Average Actual Teacher Salary (Including Fringe and Health and Welfare Benefits)

$ 70,739 $ 72,991 $ 74,864 $ 77,547 $ 79,225 $ 77,235 $ 79,689 $ 79,583 $ 82,148 $ 84,466

Certificated Fringe Benefits 13.418% 12.861% 12.677% 13.163% 14.187% 13.862% 12.705% 13.072% 14.922% 16.772%% Increase/(Decrease) (Salary only - step/col + COLA) 2.28% 4.11% 3.06% 3.58% 1.50% -5.72% 4.68% -0.47% 1.98% 1.55%COLA/Raise for Employees-On Schedule 2.50% 0.00% 0.00% 0.00% 0.00% 1.65% 3.00% 0.00% 0.00% 0.00%COLA/Raise for Employees - One Time 0.00% 0.00% 1,000$ 1,000$ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Health Benefit Costs (80% Blue Cross PPO - GAnnual Cost of Plan 9,342.00$ 10,050.00$ 10,224.00$ 11,115.90$ 11,674.20$ 12,391.20$ 13,254.60$ 14,174.40$ 15,379.22$ 16,686.46$ % Increase/(Decrease) from prior year 8.14% 7.58% 1.73% 8.72% 5.02% 6.14% 6.97% 6.94% 8.50% 8.50%Annual District Cap (Cost to District) 8,203.80$ 8,203.80$ 8,203.80$ 8,203.80$ 8,203.80$ 9,300.00$ 9,300.00$ 9,300.00$ 9,300.00$ 9,300.00$ % Increase/(Decrease) 0.00% 0.00% 0.00% 0.00% 0.00% 13.36% 0.00% 0.00% 0.00% 0.00%Annual Cost to Employee 1,138.20$ 1,846.20$ 2,020.20$ 2,912.10$ 3,470.40$ 3,091.20$ 3,954.60$ 4,874.40$ 6,079.22$ 7,386.46$ % Increase/(Decrease) from prior year 36.90% 62.20% 9.42% 44.15% 19.17% -10.93% 27.93% 23.26% 24.72% 21.50%

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail All Funds PAGE 2 12/2/2014 7:33 PM

Somis Union School District2013/2014 FUND SUMMARY AS OF UNAUDITED ACTUALS

Other Net Increase/ Beginning Ending % ChangeSources/ (Decrease) to Fund Fund From

Fund Fund Description Revenues Expenditures (Uses) Fund Balance Balance Balance Prior Year010 General 2,327,330$ 2,697,893$ 18,873$ (351,690)$ 2,303,359$ 1,951,669$ -15.27%130 Cafeteria 95,554 88,594 6,960 21,983 28,943 31.66%140 Deferred Maintenance 128 26,866 - (26,738) 43,639 16,901 -61.27%150 Pupil Transp. Equipment 367 - - 367 89,071 89,438 0.41%*171 Special Reserve: Foundation 267 - - 267 64,796 65,063 0.41%**201 Reserve Retiree Benefits 221 - (18,873) (18,652) 46,234 27,582 -40.34%

210Bond Building Fund ($4M issued to date/ $5M remaining to be issued) 3,871,784 240,121 3,631,664 3,631,664 New

251 Capital Facilities: Developer Fees 23,065 16,303 - 6,762 444,931 451,692 1.52%401 Special Reserve: Equipment 515 515 127,381 127,896 0.40%402 Special Reserve: Construction 1,482 - - 1,482 359,929 361,412 0.41%510 Bond Interest and Redemption Fund 167,533 53,058 114,475 114,475 New

Total All Funds $ 6,488,246 $ 3,122,835 $ - $ 3,365,412 $ 3,501,323 $ 6,866,735 96.12%

Somis Union School District2014/2015 FUND SUMMARY AS OF FIRST INTERIM

Other Net Increase/ Beginning Ending % ChangeSources/ (Decrease) to Fund Fund From

Fund Fund Description Revenues Expenditures (Uses) Fund Balance Balance Balance Prior Year010 General 2,283,635$ 2,795,441$ (12,151)$ (523,957)$ 1,951,669$ 1,427,712$ -26.85%130 Cafeteria 115,813 129,844 12,151 (1,880) 28,943 27,063 -6.50%140 Deferred Maintenance 50 9,902 - (9,852) 16,901 7,049 -58.29%150 Pupil Transp. Equipment 300 - - 300 89,438 89,738 0.34%*171 Special Reserve: Foundation 230 - - 230 65,063 65,293 0.35%**201 Reserve Retiree Benefits 90 - 90 27,582 27,672 0.33%

210Bond Building Fund ($4M issued to date/ $5M remaining to be issued) 5,000 1,330,873 (1,325,873) 3,631,664 2,305,791 -36.51%

251 Capital Facilities: Developer Fees 1,400 20,000 - (18,600) 451,692 433,092 -4.12%401 Special Reserve: Equipment 450 450 127,896 128,346 0.35%402 Special Reserve: Construction 1,250 - - 1,250 361,412 362,662 0.35%510 Bond Interest and Redemption Fund 327,609 209,900 117,709 114,475 232,184 102.83%

Total All Funds $ 2,735,827 $ 4,495,960 $ - $ (1,760,133) $ 6,866,735 $ 5,106,602 -25.63%

*The Foundation Trust Fund (171) is a private purpose fund set up in June of 1999 to provide funding for a science lab, and based on theestablishing resolution, general purposes as needed. The fund was initially funded through private donations. Interest earned on fundsdeposited in the fund remains in the fund. No other revenues are anticipated. (Education Code Section §41032).

** The Special Reserve Fund for Retiree Benefits Fund (201) operates under the guidelines establish for Special Purpose Trust funds. Thefunds are held for the sole purpose of providing for retiree health and welfare benefits (Education Code Section §42842).

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Multiyear General Fund Comparison Summary

2012/13 2013/14 2014/15 2015/16 2016/17 2013/14 vs. 2012/13 2014/15 vs. 2013/14 2015/16 vs. 2014/15 2016/17 vs. 2015/16Audited Unaudited First MYP MYP Actuals Actuals Interim Budget Budget Amount % Amount % Amount % Amount %

RevenuesLCFF Sources 1,679,670$ 1,782,003$ 1,790,623$ 1,787,063$ 1,866,066$ 102,333$ 6.09% 8,620$ 0.48% (3,560)$ -0.20% 79,003$ 4.42%Federal Sources 124,368 169,655 183,745 156,828 156,828 45,287 36.41% 14,090 8.30% (26,917) -14.65% - 0.00%Other State Sources 446,674 155,402 111,897 92,738 92,121 (291,272) -65.21% (43,505) -28.00% (19,159) -17.12% (617) -0.67%Other Local Sources 299,637 220,269 197,370 154,151 152,551 (79,368) -26.49% (22,899) -10.40% (43,219) -21.90% (1,600) -1.04%Total Revenues 2,550,349$ 2,327,330$ 2,283,635$ 2,190,780$ 2,267,566$ (223,019)$ -8.74% (43,695)$ -1.88% (92,855)$ -4.07% 76,786$ 3.50%

ExpendituresCertificated Salaries 996,187$ 1,073,122$ 1,095,534$ 1,109,431$ 1,127,177$ 76,935$ 7.72% 22,412$ 2.09% 13,897$ 1.27% 17,746$ 1.60%Classified Salaries 377,194 361,689 380,670 376,834 376,599 (15,505) -4.11% 18,981 5.25% (3,836) -1.01% (235) -0.06%Employee Benefits 493,703 485,668 462,696 487,599 517,127 (8,035) -1.63% (22,972) -4.73% 24,903 5.38% 29,528 6.06%Books and Supplies 68,680 192,700 190,140 147,616 146,484 124,020 180.58% (2,560) -1.33% (42,524) -22.36% (1,132) -0.77%Other Operating Services 431,989 445,581 596,677 572,004 590,055 13,592 3.15% 151,096 33.91% (24,673) -4.14% 18,051 3.16%Equipment/Capital Outlay 10,159 50,375 - - - 40,216 395.89% (50,375) 0.00% - 0.00% - 0.00%Other outgo 40,028 88,758 69,724 72,525 75,466 48,731 121.74% (19,034) -21.44% 2,801 4.02% 2,941 4.06%Total Expenditures 2,417,939$ 2,697,893$ 2,795,441$ 2,766,009$ 2,832,908$ 279,954$ 11.58% 97,548$ 3.62% (29,432)$ -1.05% 66,899$ 2.42%

Increase/(Decrease) 132,410$ (370,563)$ (511,806)$ (575,229)$ (565,342)$ (502,974)$ -379.86% (141,243)$ 38.12% (63,423)$ 12.39% 9,887$ -1.72%

Other (Sources/Uses)Transfers In/Other Sources 182,574$ 18,873$ -$ -$ -$ (163,701)$ -89.66% (18,873)$ -100.00% -$ 0.00% -$ 0.00%Transfers Out/Other Uses -$ -$ (12,151)$ (12,516)$ (12,891)$ - 0.00% (12,151) 0.00% (365) 0.00% (375)$ 0.00%Total Other (Uses) 182,574$ 18,873$ (12,151)$ (12,516)$ (12,891)$ (163,701)$ -89.66% (31,024)$ -164.38% (365)$ 3.00% (375)$ 3.00%

Net Change in Fund Balance 314,984$ (351,690)$ (523,957)$ (587,745)$ (578,233)$ (666,675)$ -211.65% (172,267)$ 48.98% (63,788)$ 12.17% 9,512$ -1.62%

Beginning Fund Balance 1,988,375$ 2,303,359$ 1,951,669$ 1,427,712$ 839,967$ 0.00%Ending Fund Balance 2,303,359$ 1,951,669$ 1,427,712$ 839,967$ 261,734$ (351,690)$ -15.27% (523,957)$ -26.85% (587,745)$ -41.17% (578,233)$ -68.84%Unrestricted EFB 2,169,484$ 1,794,023$ 1,359,276$ 804,968$ 239,657$ (375,461)$ -17.31% (434,747)$ -24.23% (554,308)$ -40.78% (565,311)$ -70.23%Restricted EFB 133,875$ 157,646$ 68,436$ 34,999$ 22,077$ 23,770$ 17.76% (89,210)$ -56.59% (33,437)$ -48.86% (12,922)$ -36.92%Unrestricted EFB as %of Total Exp/Other Uses 89.72% 66.50% 48.41% 28.97% 8.42%

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General Fund Multiyear Financial Projections

Unrestricted Restricted Total % Unrestricted Restricted Total % Unrestricted Restricted Total % Unrestricted Restricted Total %14/15 13/14

15/16 14/15

16/17 15/16

ADA (FUNDED) 252.14 248.80 -17.8 231.00 -3 228.00 -1.32% -7.15% -1.30%

LCFF COLA 1.565% 0.850% 2.190% 2.140%LCFF Funding Gap % 12.002% 29.56% 20.680% 25.480%

Consumer Price Index 2.000% 2.200% 2.400% 2.700%Lottery $ 125.00 $ 31.00 $ 253.00 $ 128.00 $ 34.00 $ 162.00 $ 128.00 $ 34.00 $ 162.00 $ 128.00 $ 34.00 $ 162.00

REVENUES:LCFF State Aid 8011 199,581$ 199,581$ 9% 199,581$ 199,581$ 9% 199,581$ 199,581$ 9% 279,184$ 279,184$ 12% 0% 0% 40%LCFF Education Protection Act 8012 50,578 50,578 2% 49,760 49,760 2% 31,144 - 31,144 1% 45,600 - 45,600 2% -2% -37% 46%LCFF Property Taxes 8020-8089 1,531,844 1,531,844 66% 1,541,282 1,541,282 67% 1,556,338 - 1,556,338 71% 1,541,282 - 1,541,282 68% 1% 1% -1%Federal-Special Ed 8100-8199 - 46,205 46,205 2% - 46,204 46,204 2% - 46,204 46,204 2% - 46,204 46,204 2% 0% 0% 0%Other Federal 8200-8299 - 123,450 123,450 5% - 137,541 137,541 6% - 110,624.00 110,624 5% - 110,624.00 110,624 5% 11% -20% 0%Lottery 8560 33,690 8,138 41,828 2% 32,485 8,203 40,688 2% 30,482 8,203 38,685 2% 29,947 8,203 38,150 2% -3% -5% -1%Other State Revenue 8300-8599 9,120 104,454 113,574 5% 23,689 47,520 71,209 3% 6,533 47,520 54,053 2% 6,451 47,520 53,971 2% -37% -24% 0%Direct Service 8782 23,137 23,137 1% 11,569 11,569 1% - - 0% - - 0% -50% -100% NewLocal (State Special Ed) 8792 144,039 144,039 6% 143,248 143,248 6% 142,729 142,729 7% 142,729 142,729 6% -1% 0% 0%Other Local 8660-8799 38,910 14,184 53,093 2% 20,217 22,336 42,553 2% 5,913 5,509 11,422 1% 4,313 5,509 9,822 0% -20% -73% -14%

TOTAL REVENUES 1,886,860$ 440,470$ 2,327,330$ 100% 1,878,583$ 405,052$ 2,283,635$ 100% 1,829,991$ 360,789$ 2,190,780$ 100% 1,906,777$ 360,789$ 2,267,566$ 100% -2% -4% 4%

Percentage 81.07% 18.93% 100.00% 82.26% 17.74% 100.00% 83.53% 16.47% 100.00% 84.09% 15.91% 100.00% 0%EXPENDITURES:Certificated FTE/Step&Col% 13.50 2.18 15.68 1.0% 13.30 2.24 15.54 1.0% 13.80 1.74 15.54 1.0% 13.80 1.74 15.54 1.0% -0.14 0.00 0.00Classified FTE 6.91 2.19 9.10 2.5% 6.91 2.19 9.10 2.5% 6.91 1.69 8.60 2.5% 7.41 1.82 9.22 1.0% 0.00 -0.50 0.63Salaries and Benefits:Certificated Salaries 1000-1999 936,309$ 136,813$ 1,073,122$ 40% 948,502$ 147,032$ 1,095,534$ 39% 990,512$ 118,919$ 1,109,431$ 40% 1,008,258$ 118,919$ 1,127,177$ 40% 2% 1% 2%

Classified Salaries 2000-2999 308,443 53,246 361,689 13% 323,642 57,028 380,670 14% 319,806 57,028 376,834 14% 333,376 43,223 376,599 13% 5% -1% 0%

Employee Benefits 3000-3999 436,131 49,537 485,668 18% 405,812 56,884 462,696 17% 436,007 51,592 487,599 18% 468,195 48,932 517,127 18% -5% 5% 6%

Total Salaries & Benefits 1,680,883$ 239,596$ 1,920,479$ 71% 1,677,956$ 260,944$ 1,938,900$ 69% 1,746,325$ 227,539$ 1,973,864$ 71% 1,809,829$ 211,074$ 2,020,903$ 71% 1% 2% 2%

Books and Supplies 4000-4999 155,915$ 36,785$ 192,700$ 7% 108,495$ 81,645$ 190,140$ 7% 112,005$ 35,611$ 147,616$ 5% 113,172$ 33,312$ 146,484$ 5% -1% -22% -1%

Services & Other Operating Exp. 5000-5999 263,531 182,050 445,581 17% 382,987 213,690 596,677 21% 356,031 215,973 572,004 21% 364,440 225,615 590,055 21% 34% -4% 3%

Capital Outlay 6000-6999 50,375 - 50,375 2% - - - 0% - - - 0% - - - 0% -100%

Other Outgo-Spec Ed Excess Costs 7141-7142 4,522 88,703 93,225 3% - 74,947 74,947 3% - 77,748 77,748 3% - 80,689 80,689 3% -20% 4% 4%

Other Outgo-Indirect Costs 7310-7350 (27,852) 23,385 (4,467) (22,470) 17,247 (5,223) (16,579) 11,356 (5,223) (16,700) 11,477 (5,223) Other Outgo-Debt Service - - 0% - 0% - - 0% - 0% 0% 0% 0%

TOTAL EXPENDITURES 2,127,374$ 570,519$ 2,697,893$ 100% 2,146,968$ 648,473$ 2,795,441$ 100% 2,197,782$ 568,227$ 2,766,009$ 100% 2,270,741$ 562,167$ 2,832,908$ 100% 4% -1% 2%

Percentage 78.85% 21.15% 100.00% 76.80% 23.20% 100.00% 79.46% 20.54% 100.00% 80.16% 19.84% 100.00% 0%

EXCESS/(DECREASE) (240,513)$ (130,050)$ (370,563)$ (268,385)$ (243,421)$ (511,806)$ (367,791)$ (207,438)$ (575,229)$ (363,964)$ (201,378)$ (565,342)$ 38% 12% -2%OTHER SOURCES/(USES) New

Transfers In 8910-8919 18,873$ 18,873$ -$ -$ -$ -$ -$ -$ -$ -$ -100% 0% 0%

Transfers Out 7610-7619 -$ -$ (12,151)$ (12,151)$ (12,516)$ -$ (12,516)$ (12,891)$ -$ (12,891)$ New 0% 0%

Contributions 8980-8999 (153,820)$ 153,820$ -$ (154,211)$ 154,211$ -$ (174,001)$ 174,001$ -$ (188,456)$ 188,456$ -$ New 0% 0%

NET INCREASE/(DECREASE) (375,461)$ 23,771$ (351,690)$ (434,747)$ (89,210)$ (523,957)$ (554,308)$ (33,437)$ (587,745)$ (565,311)$ (12,922)$ (578,233)$ 49% 12% -2%

TOTAL BEGINNING BALANCE 9791 2,169,484$ 133,875$ 2,303,359$ 1,794,023$ 157,646$ 1,951,669$ 1,359,276$ 68,436$ 1,427,712$ 804,968$ 34,999$ 839,967$ -15% -27% -41%

TOTAL ENDING BALANCE 9711-9790 1,794,023$ 157,646$ 1,951,669$ 1,359,276$ 68,436$ 1,427,712$ 804,968$ 34,999$ 839,967$ 239,657$ 22,077$ 261,734$ -27% -41% -69%

Percentage 91.92% 8.08% 100.00% 95.21% 4.79% 100.00% 95.83% 4.17% 100.00% 91.57% 8.44% 100.00% 0%

COMPONENTS OF ENDING FUND BALANCE NewRevolving Cash 9711 2,500$ 2,500$ 0% 2,500$ 2,500$ 0% 2,500$ 2,500$ 0% 2,500$ 2,500$ 1% 0% 0% 0%Legally Restricted 9740 157,646 157,646 8% 68,436 68,436 5% 34,999 34,999 4% 22,077 22,077 8% -57% -49% -37%Desig. Economic Uncertainties 9789 134,895 134,895 7% 140,398 140,398 10% 138,926 138,926 17% 142,290 142,290 54% 4% -1% 2%% Economic Uncert. 5.00% 0% 5.00% 0% 5.00% 0% 5.00% 0% 0% 0%Economic Uncert. - Local 9780 26,979 26,979 1% 28,080 28,080 2% 27,785 27,785 3% 28,458 28,458 11% 4% -1% 2%R1100 Lottery 9780 133,673 133,673 7% 145,438 145,438 10% 143,597 143,597 17% - - 0% 9% -1% -100%R1400 EPA 9780 18,328 18,328 1% 34,915 34,915 2% - - 0% - - 0% 91% -100% NewUndesignated 9790 1,477,649 - 1,477,649 76% 1,007,945 - 1,007,945 71% 492,160 - 492,160 59% 66,409 - 66,408 25% -32% -51% -87%

TOTAL ENDING FUND BALANCE 1,794,023$ 157,646$ 1,951,669$ 100% 1,359,276$ 68,436$ 1,427,712$ 100% 804,968$ 34,999$ 839,967$ 100% 239,657$ 22,077$ 261,734$ 100% -27% -41% -69%

Unrestricted Ending Fund Balance as % of G/F Expenditures/Other Uses 66.50% 48.41% 28.97% 8.42%

2016/17 MYP

Description Object

2014/15 First Interim 2015/2016 MYP2013/14 Actuals

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail 2014-15 Comparison Page 5 12/2/2014 7:33 PM

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A B C D E F G H I J K L M N O P Q RSomis Union School District

MYP Comparison

2013/2014 2014/2015 2014/2015 2014/15 First Interim vs. 2013/14 Actuals 2014/15 First Interim vs. 2014/15 AdoptedActuals Adopted Budget First Interim Budget Unrestricted Restricted Unrestricted Restricted

Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Amount % Amount % Amount % Amount %RevenuesLCFF Sources 1,782,003$ -$ 1,782,003$ 1,773,753$ -$ 1,773,753$ 1,790,623$ -$ 1,790,623$ 8,620$ 0.5% -$ 0.0% 16,870$ 1.0% -$ 0.0%Federal Sources - 169,655 169,655 - 124,368 124,368 - 183,745 183,745 - 0.0% 14,090 8.3% - 0.0% 59,377 47.7%Other State Sources 42,810 112,592 155,402 39,707 176,538 216,245 56,174 55,723 111,897 13,364 31.2% (56,869) -50.5% 16,467 41.5% (120,815) -68.4%Other Local Sources 62,047 158,223 220,269 19,082 243,499 262,581 31,786 165,584 197,370 (30,261) -48.8% 7,361 4.7% 12,704 66.6% (77,915) -32.0%Total Revenues 1,886,860$ 440,470$ 2,327,330$ 1,832,542$ 544,406$ 2,376,948$ 1,878,583$ 405,052$ 2,283,635$ (8,277) -0.4% (35,418) -8.0% 46,041 2.5% (139,354) -25.6%

ExpendituresCertificated Salaries 936,309$ 136,813$ 1,073,122$ 996,570$ 106,798$ 1,103,368$ 948,502$ 147,032$ 1,095,534$ 12,193$ 1.3% 10,219$ 7.5% (48,068)$ -4.8% 40,234$ 37.7%Classified Salaries 308,443 53,246 361,689 319,672 78,307 397,979 323,642 57,028 380,670 15,199 4.9% 3,782 7.1% 3,970 1.2% (21,279) -27.2%Employee Benefits 436,131 49,537 485,668 422,142 50,810 472,952 405,812 56,884 462,696 (30,319) -7.0% 7,347 14.8% (16,330) -3.9% 6,074 12.0%Books and Supplies 155,915 36,785 192,700 111,091 34,885 145,976 108,495 81,645 190,140 (47,420) -30.4% 44,860 122.0% (2,596) -2.3% 46,760 134.0%Other Operating Services 263,531 182,050 445,581 333,754 183,618 517,372 382,987 213,690 596,677 119,456 45.3% 31,640 17.4% 49,233 14.8% 30,072 16.4%Equipment 50,375 - 50,375 - - - - - - (50,375) -100.0% - 0.0% - 0.0% - 0.0%Other outgo (23,330) 112,088 88,758 (17,581) 67,789 50,208 (22,470) 92,194 69,724 860 -3.7% (19,894) -17.7% (4,889) 27.8% 24,405 36.0%Total Expenditures 2,127,374$ 570,519$ 2,697,893$ 2,165,648$ 522,207$ 2,687,855$ 2,146,968$ 648,473$ 2,795,441$ 19,594$ 0.9% 77,954$ 13.7% (18,680)$ -0.9% 126,266$ 24.2%

0.0%Increase/(Decrease) (240,513)$ (130,050)$ (370,563)$ (333,106)$ 22,199$ (310,907)$ (268,385)$ (243,421)$ (511,806)$ (27,872)$ 11.6% (113,371)$ 87.2% 64,721$ -19.4% (265,620)$ -1196.6%

0.0%Other (Sources/Uses) 0.0%Transfers In/Other Sources 18,873$ -$ 18,873$ -$ 7,110$ 7,110$ -$ -$ -$ (18,873)$ -100.0% -$ 0.0% -$ 0.0% (7,110)$ -100.0%Transfers Out/Other Uses (153,820)$ 153,820$ -$ (171,775)$ 154,275$ (17,500)$ (166,362)$ 154,211$ (12,151)$ (12,542)$ 8.2% 391$ 0.0% 5,413$ -3.2% (64)$ 0.0%Total Other (Uses) (134,947)$ 153,820$ 18,873$ (171,775)$ 161,385$ (10,390)$ (166,362)$ 154,211$ (12,151)$ (31,415)$ 23.3% 391$ 0.3% 5,413$ -3.2% (7,174)$ -4.4%

0.0% 0.0%Net Change in Fund Balance (375,461)$ 23,771$ (351,690)$ (504,881)$ 183,583$ (321,298)$ (434,747)$ (89,210)$ (523,957)$ (59,286)$ 15.8% (112,981)$ -475.3% 70,134$ -13.9% (272,793)$ -148.6%

0.0% 0.0% 0.0%Beginning Fund Balance 2,169,484$ 133,875$ 2,303,359$ 1,655,809$ 69,746$ 1,725,555$ 1,794,023$ 157,646$ 1,951,669$ (375,461)$ -17.3% 23,771$ 17.8% 138,214$ 8.3% 87,900$ 126.0%Ending Fund Balance 1,794,023$ 157,646$ 1,951,669$ 1,150,928$ 253,329$ 1,404,257$ 1,359,276$ 68,436$ 1,427,712$ (434,747)$ -24.2% (89,210)$ -56.6% 208,348$ 18.1% (184,894)$ -73.0%

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail Rev-Exp-EFB Chart PAGE 6

2012/13 2013/14 2014/15 2015/16 2016/17Revenues/Other Sources $2,732,923 $2,346,203 $2,283,635 $2,190,780 $2,267,566Expenditures/Other Uses $2,417,939 $2,697,893 $2,807,592 $2,778,525 $2,845,799Ending Fund Balance $2,303,359 $1,951,669 $1,427,712 $839,967 $261,734

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

Somis Union School District General Fund Multiyear Comparison

As of 2014/15 First Interim

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail EFB Chart PAGE 7

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017Unappropriated $1,480,956 $1,375,511 $1,248,812 $1,355,450 $1,477,649 $1,007,945 $492,160 $66,408Revolving Cash $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500Legally Restricted $359,823 $188,726 $69,746 $133,875 $157,646 $68,436 $34,999 $22,077Education Protection Act $0 $0 $0 $0 $18,328 $34,915 $0 $0Mandated Cost $16,557 $26,149 $21,626 $27,144 $0 $0 $0 $0E-Rate $5,826 $3,878 $0 $0 $0 $0 $0 $0Lottery $48,849 $53,246 $69,860 $115,416 $133,673 $145,438 $143,597 $0Tier III (Categorical Flex.) $268,920 $377,648 $423,830 $523,899 $0 $0 $0 $0Local Reserve $27,302 $26,423 $25,333 $24,179 $26,979 $28,080 $27,785 $28,458Desig. Economic Uncert $109,207 $132,117 $126,667 $120,897 $134,895 $140,398 $138,926 $142,290

Somis Union School District General Fund Ending Fund Balance Comparison

As of 2014/2015 First Interim

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail Revenue Charts PAGE 8 12/2/2014 7:33 PM

LCFF State Aid, $199,581, 9%

LCFF EPA, $49,760, 2%

LCFF Property Taxes,

$1,541,282, 68%

Lottery (State), $40,688, 2%

Other State, $71,209, 3% Special Ed: State

(Local SELPA), $143,248, 6% Special Ed:

Federal, $46,204, 2%

Other Federal, $137,541, 6%

Other Local, $54,122, 2%

General Fund Revenue and Transfers In 2014/2015 First Interim

$2,283,635 $9,179 per ADA (249 Funded ADA)

Unrestricted Revenue,

$1,878,583, 82%

Restricted Revenue, $405,052,

18%

General Fund Revenue 2014/2015 First Interim

Total LCFF Sources

$1,790,623 78%

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail Expenditure Charts PAGE 9 12/2/2014 7:33 PM

Certificated Salaries,

$1,095,534, 39%

Classified Salaries,

$380,670, 14%

Employee Benefits,

$462,696, 16%

Books and Supplies,

$190,140, 7%

Services & Other Operating,

$596,677, 21%

Capital Outlay, $0, 0%

Other Outgo, $69,724, 3%

Transfers Out, $12,151, 0%

General Fund Expenditures and Transfers Out By Object

2014/2015 First Interim $2,807,592

$11,285 per ADA (249 Funded ADA)

Salaries & Benefits

$1,938,900 69%

Instruction, $1,482,214,

53%

Instruction-Related,

$343,913, 12% Pupil Services, $173,562, 6%

Ancillary Services,

$65,392, 2%

General Administration, $416,129, 15%

Plant Services, $239,284, 9%

Other Outgo, $74,947, 3%

Transfers Out, $12,151, 0%

General Fund Expenditures and Transfers Out By Function

2014/2015 First Interim

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail, Enrollment Projections PAGE 10 12/2/2014 7:33 PM

SOMIS UNION ELEMENTARY SCHOOL DISTRICT ENROLLMENT PROJECTIONS

Fiscal Year TK 1st 2nd 3rdTK-3 Total 4th 5th 6th

4-6 Total 7th 8th

Total 7-8

Total Enr

Incr/(Decr) from PY

% Change

2000-01 CBEDS 50 47 55 57 209 51 77 53 181 53 64 117 507 1 0.20%2001-02 CBEDS 51 57 48 57 213 59 54 82 195 48 62 110 518 11 2.17%2002-03 CBEDS 48 44 64 50 206 53 52 57 162 74 49 123 491 -27 -5.21%2003-04 CBEDS 43 52 41 56 192 56 63 53 172 56 66 122 486 -5 -1.02%2004-05 CBEDS 35 39 54 50 178 57 52 55 164 63 59 122 464 -22 -4.53%2005-06 CBEDS 28 38 41 56 163 39 66 70 175 63 62 125 463 -1 -0.22%2006-07 CBEDS 43 32 37 44 156 53 40 59 152 65 61 126 434 -29 -6.26%2007-08 CBEDS 34 26 34 35 129 29 48 33 110 48 53 101 340 -94 -21.66%2008-09 CBEDS 27 35 29 39 130 32 36 46 114 29 36 65 309 -31 -9.12%2009-10 CBEDS 24 31 33 30 118 39 34 34 107 48 34 82 307 -2 -0.65%2010-11 CBEDS 23 29 30 30 112 33 39 34 106 30 52 82 300 -7 -2.28%2011-12 CBEDS 19 21 22 32 94 27 31 34 92 33 34 67 253 -47 -15.67%2012-13 CBEDS 26 24 22 21 93 33 30 26 89 38 31 69 251 -2 -0.79%2013-14 CBEDS 32 27 23 29 111 22 27 30 79 26 40 66 256 5 1.99%2014-15 10/14/14 38 21 25 26 110 26 22 22 70 32 25 57 237 -19 -7.42%2015-16 Est. 32 28 21 25 106 26 26 22 74 22 32 54 234 -3 -1.27%2016-17 Est. 32 28 28 21 109 25 26 26 77 22 22 44 230 -4 -1.71%2014/15 Adopted Budget 33 25 26 27 111 33 21 25 79 32 24 56 246 -9 -1.99%

*Teacher FTE

Student Teacher Ratio

Note: 13-14 K Classroom includes 18 K and 12 TK students13/14 Classroom 30 23 23 22 98 14 19 25 58 20 20 40 196 9.50 20.6313/14 Home School 3 3 4 11 21 7 6 7 20 4 19 23 64 2.00 32.00Total as of 4/11/14 33 26 27 33 119 21 25 32 78 24 39 63 260 11.50 22.61Attendance Actual P2 2013/14 107.91 77.59 63.30 248.80 95.69% 97.19%14/15 Classroom 36 19 22 22 99 21 17 18 56 27 20 47 202 9.50 21.2614/15 Home School 2 2 3 4 11 5 5 4 14 5 5 10 35 1.50 23.33Total 38 21 25 26 110 26 22 22 70 32 25 57 237 11.00 21.55Attendance 2014/15 Projected 107.00 68.00 56.00 231.00 97.47%15/16 Classroom 30 26 19 22 97 22 21 17 60 18 27 45 202 9.50 21.2615/16 Home School 2 2 2 3 9 4 5 5 14 4 5 9 32 1.50 21.33Total 32 28 21 25 106 26 26 22 74 22 32 54 234 11.00 21.27Attendance 2015/16 Projected 103.00 72.00 53.00 228.00 97.44%16/17 Classroom 30 26 26 19 101 22 22 21 65 17 18 35 201 9.50 21.1616/17 Home School 2 2 2 2 8 3 4 5 12 5 4 9 29 1.50 19.33Total 32 28 28 21 109 25 26 26 77 22 22 44 230 11.00 20.91Attendance 2016/17 Projected 106.00 75.00 43.00 224.00 97.39%* Teacher FTE Excludes Spec Ed, Specialists, Music

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail Attendance PAGE 11 12/2/2014 7:33 PM

CBEDS Enrollment/P2 Attendance/Funded ADA Trends

# % # % # %2001-02 518 512.63 509.52 509.52 73 16.40% 82 19.11% 20 4.10% 98.36%2002-03 491 483.17 480.88 509.52 -27 -5.21% -29 -5.62% 0 0.00% 97.94%2003-04 486 479.50 480.59 480.88 -5 -1.02% 0 -0.06% -29 -5.62% 98.89%2004-05 464 449.31 448.72 480.59 -22 -4.53% -32 -6.63% 0 -0.06% 96.71%2005-06 463 427.74 440.73 448.72 -1 -0.22% -8 -1.78% -32 -6.63% 95.19%2006-07 434 430.56 431.99 440.73 -29 -6.26% -9 -1.98% -8 -1.78% 99.54%2007-08 340 333.32 336.61 431.99 -94 -21.66% -95 -22.08% -9 -1.98% 99.00%2008-09 309 307.98 309.14 336.61 -31 -9.12% -27 -8.16% -95 -22.08% 100.05%2009-10 307 297.14 302.60 309.14 -2 -0.65% -7 -2.12% -27 -8.16% 98.57%2010-11 300 292.74 290.69 302.60 -7 -2.28% -12 -3.94% -7 -2.12% 96.90%2011-12 253 245.96 246.85 290.69 -47 -15.67% -44 -15.08% -12 -3.94% 97.57%2012-13 251 248.81 252.14 252.14 -2 -0.79% 5 2.14% -39 -13.26% 100.45%2013-14 256 247.48 248.80 252.14 5 1.99% -3 -1.32% 0 0.00% 97.19%2014-15 First Int. 237 231.00 248.80 -19 -7.42% -18 -7.15% -3 -1.32% 97.47%2015-16 est. 234 228.00 231.00 -3 -1.27% -21 -8.36% -18 -7.15% 97.44%2016-17 est. 230 224.00 228.00 -4 -1.71% -7 -3.03% -3 -1.30% 97.39%2014/15 Adopted Enr 246, P2 ADA 240, Funded ADA 248.80

24 31 33 33 30 39 34 34 48 34

Somis Union School District

Fiscal YearCBEDS

Enrollment P1 ADA P2 ADAFunded

ADA

Incr/(Decr) from Prior Year

CBEDSIncr/(Decr) from

Prior Year P2 ADAIncr/(Decr) from

Funded ADAAttendance Percentage (P2/CBEDS)

510 510 481 481

449 441 432

337 309 303 291

252 252 249 231 228

050

100150200250300350400450500550

2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15First Int.

2015-16est.

2016-17est.

Stud

ents

Fiscal Year

CBEDS Enrollment/P2 Attendance/Funded ADA Trends

CBEDS Enrollment P2 ADA Funded ADA

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail LCFF Graphs Page 12 12/2/2014 7:33 PM

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33

34

35

36

37

38

39

40

41

42

43

44

45

4647

48

49

50

51

52

53

54

55

A B C D E F G H I J K

% Increase of Total Funding from Prior YearLCFF Funding 2012/2013 2013/2014 2014/2015 2015/2016 2016/2017 13/14 14/15 15/16 16/17Base Grant 1,424,160$ 1,341,514$ 1,453,220$ 1,410,719$ 1,467,673$ -5.80% 8.33% -2.92% 4.04%Excess Property Taxes and Minimum EPA 393,896$ 200,735$ 13,733$ 15,056$ -$ -49.04% -93.16% 9.63% 0.00%Supplemental and Concentration 59,031$ 98,721$ 184,363$ 222,615$ 260,652$ 67.24% 86.75% 20.75% 17.09%Grade Span Adjustment 86,751$ 84,505$ 82,779$ 82,145$ 81,213$ -2.59% -2.04% -0.77% -1.13%Transportation 56,528$ 56,528$ 56,528$ 56,528$ 56,528$ 0.00% 0.00% 0.00% 0.00%Total 2,020,366$ 1,782,003$ 1,790,623$ 1,787,063$ 1,866,066$ -11.80% 0.48% -0.20% 4.42%Funded ADA 252.14 252.89 248.80 231.00 228.00Total Amount LCFF per ADA (Excluding Transportation, Excess Property Taxes and Minimum EPA) 6,226.47$ 6,029.26$ 6,914.64$ 7,426.31$ 7,936.57$ % Increase/(Decrease) per ADA * -3.17% 14.68% 7.40% 6.87%% of Supplemental/Concentration Grant of Total LCFF Funding 2.92% 5.54% 10.30% 12.46% 13.97%% Unduplicated Count 69.26% 69.26% 69.26% 69.26%Cost of Living Adjustment 1.565% 0.850% 2.190% 2.140%Gap Funding % 12.002% 29.560% 20.680% 25.480%* 12/13 was the first year District was Basic Aid (property taxes exceed Revenue Limit Entitlement). Therefore, the Fair Share Reduction of $144,385/$573 per ADA (8.92% of Undeficited Revenue Limit) was not reduced from LCFF until 2013/14.

As per 2014/2015 Adopted BudgetTotal LCFF Funding 2,020,366$ 1,774,421$ 1,773,753$ 1,874,036$ 1,957,928$ Difference -$ 7,582$ 16,870$ (86,973)$ (91,862)$ % Change 0.0000% 0.4273% 0.9511% -4.6409% -4.6918%Total PER ADA (Exc. Transportation and TI 6,226.47$ 6,020.13$ 6,854.74$ 7,572.95$ 7,922.50$ Difference (0.00)$ 9.13$ 59.90$ (146.64)$ 14.07$ Cost of Living Adjustment 1.565% 0.850% 2.120% 2.140%Gap Funding % 11.780% 28.060% 30.390% 19.500%

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2012/20132013/2014

2014/20152015/2016

2016/2017

Tota

l Am

ount

Fun

ded

2012/2013 2013/2014 2014/2015 2015/2016 2016/2017Transportation $56,528 $56,528 $56,528 $56,528 $56,528Grade Span Adjustment $86,751 $84,505 $82,779 $82,145 $81,213Supplemental and Concentration $59,031 $98,721 $184,363 $222,615 $260,652Excess Property Taxes and Minimum EPA $393,896 $200,735 $13,733 $15,056 $-Base Grant $1,424,160 $1,341,514 $1,453,220 $1,410,719 $1,467,673

Somis LCFF Funding as of 2014/2015 First Interim

Base Grant, $1,453,220 , 81.16%

Excess Property Taxes and Minimum EPA, $13,733 ,

0.77%

Supplemental and Concentration, $184,363 ,

10.30%

Grade Span Adjustment, $82,779 , 4.62%

Transportation, $56,528 , 3.16%

Somis LCFF 2014/2015 First Interim

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail LCFF 13-14 Page 13

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A B C D E F G H I

2013/14 Unaudited Actuals TOTAL *PRIOR CURRENT TOTALSTEP 1: CALCULATE LCFF TARGET YEAR YEAR FUNDINGA BASE GRANT TARGET K-3 4-6 7-8 FUNDING GAPA1 Beginning Base Grant per ADA 6,845$ 6,947$ 7,154$ FUNDINGA2 Cost of Living Adjustment 107$ 109$ 112$ 1.565% 12.002%A3 Base Grant per ADA 6,952$ 7,056$ 7,266$ A4a ADA per Grade Level (Greater of Prior Year or Current Year P2 ADA 93.97 88.37 69.80 252.14A4b ADA Served by VCOE 0.75 0.75A4c ADA Total 93.97 88.37 70.55 252.89A5 TOTAL BASE GRANT (Line A3 x Line A4) 653,279$ 623,539$ 512,616$ 1,789,434$ 1,818,056$ (275,807)$ 1,542,249$ B SUPPLEMENTAL/CONCENTRATION GRANTS 77.68% 89.99% -15.17% 86.55%B1 % Unduplicated Enrollment ELL, Econ. Disadv., Foster Youth 69.26% 69.26% 69.26%B2 Supplemental Grant (Line A3 + Line C1 x Line B1 x 20% 1,063$ 977$ 1,006$ B3 Concentration Grant (Line A3 + Line C1 x 50% x Line B1-55%) 547$ 503$ 518$ B4 Total Supplemental/Concentration Grant per ADA (Line B2 + Line B3) 1,611$ 1,480$ 1,525$ B5 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT (Line B4 x Line A4) 151,346$ 130,831$ 107,557$ 389,734$ 59,031$ 39,690$ 98,721$ C GRADE SPAN ADJUSTMENT 16.92% 2.92% 67.24% 5.54%C1 Grade Span Adjustment (Line A3 x 10.4%) 724$ C2 TOTAL CLASS SIZE REDUCTION (Line C1 x A4) 68,034$ 68,034$ 86,751$ (2,246)$ 84,505$

2.95% 4.29% -2.59% 4.74%D TRANSPORTATION ADD ON 56,528$ 56,528$ -$ 56,528$ E TOTAL LCFF TARGET (A5+B5+C2+D) $872,659 $754,370 $620,173 $2,303,730 2,020,366$ (238,363)$ 1,782,003$

STEP 2: CALCULATE LCFF FLOOR (HOLD HARMLESS) 6,029.26$ F1 12/13 Deficited Revenue Limit per ADA (Including Add Ons) x Current Year Funded ADA) 5,073.96$ 1,283,154$ *Prior Year Funding:F2 Total 12/13 State Categoricals (Tier III, CSR, EIA, Transportation) 343,966$ 1,282,504$ Prop. Taxes= Rev Lim Ent.F3 Fair Share Reduction (8.92% of 12/13 Undeficited Revenue Limit Limited to 1/2 of State Categoricals) (144,385)$ 343,340$ Excess Property TaxesF4 TOTAL LCFF FLOOR (HOLD HARMLESS) $1,482,735 50,556$ Minimum EPASTEP 3: CALCULATE LCFF PHASE-IN ENTITLEMENT 141,656$ Tier III CatG1 LCFF Gap: Difference Between LCFF Target and LCFF Floor (Line E-Line F4) 820,996$ 86,751$ CSRG2 LCFF Transition Growth Funding Percentage 12.002% 59,031$ EIAG3 LCFF Transitional Current Year Gap Funding (Line G1 x Line G2) 98,533$ 56,528$ TransportationG4 $1,581,268 2,020,366$ STEP 4: CALCULATE TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EDUCATION PROTECTION ACT FUNDINGH1 LCFF Funding before Minimum State Aid (G4) 1,581,268H2 Less Current Year Property Taxes (1,531,844)$ H3 LCFF State Aid (Before Minimum State Aid (Sum Lines H1 through H2) 49,424$ H4 Minimum State Aid (12/13 Categoricals-Fair Share Reduction) (F2-F3) 199,581$ H5 MINIMUM STATE AID (GREATER OF H3 OR H4) 199,581$ I CURRENT YEAR PROPERTY TAXES 1,531,844$ J MINIMUM EDUCATION PROTECTION ACT (EPA) FUNDING ($200 PER ADA) 50,578$

TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EPA (Line H4 + Line I + Line J) $1,782,003EXCESS PROPERTY TAXES AND MINIMUM EPA FUNDING $200,735

SOMIS UNION SCHOOL DISTRICT LOCAL CONTROL FUNDING FORMULA (LCFF) CALCULATION

Funding Per ADA (Exc. Transportation,Excess Property Taxes, and Excess Prop. 30)

TOTAL LCFF PHASE-IN ENTITLEMENT (Line F4 + Line G3) (Prior to Excess Taxes and Minimum EPA)


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2014/2015 BUDGET TOTAL PRIOR CURRENT TOTALSTEP 1: CALCULATE LCFF TARGET YEAR YEAR FUNDINGA BASE GRANT TARGET K-3 4-6 7-8 FUNDING GAPA1 Beginning Base Grant per ADA 6,952$ 7,056$ 7,266$ FUNDINGA2 Cost of Living Adjustment 60$ 60$ 62$ 0.850% 29.560%A3 Base Grant per ADA 7,012$ 7,116$ 7,328$ A4a ADA per Grade Level (Greater of Prior Year or Current Year P2 ADA 107.91 77.59 63.30 248.80A4b ADA Served by VCOE 0.00A4c ADA Total 107.91 77.59 63.30 248.80A5 TOTAL BASE GRANT (Line A3 x Line A4) 756,665$ 552,130$ 463,862$ 1,772,658$ 1,542,249$ (75,296)$ 1,466,953$ B SUPPLEMENTAL/CONCENTRATION GRANTS 77.20% 86.55% -4.88% 81.92%B1 % Unduplicated Enrollment ELL, Econ. Disadv., Foster Youth 69.26% 69.26% 69.26%B2 Supplemental Grant (Line A3 + Line C1 x Line B1 x 20% 1,072$ 986$ 1,015$ B3 Concentration Grant (Line A3 + Line C1 x 50% x Line B1-55%) 552$ 507$ 522$ B4 Total Supplemental/Concentration Grant per ADA (Line B2 + Line B3) 1,624$ 1,493$ 1,538$ B5 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT (Line B4 x Line A4) 175,269$ 115,848$ 97,328$ 388,445$ 98,721$ 85,642$ 184,363$ C GRADE SPAN ADJUSTMENT 16.92% 5.54% 86.75% 10.30%C1 Grade Span Adjustment (Line A3 x 10.4%) 729$ C2 TOTAL CLASS SIZE REDUCTION (Line C1 x A4) 78,666$ 78,666$ 84,505$ (1,726)$ 82,779$

3.43% 4.74% -2.04% 4.62%D TRANSPORTATION ADD ON 56,528$ 56,528$ -$ 56,528$ E TOTAL LCFF TARGET (A5+B5+C2+D) $1,010,600 $667,978 $561,190 $2,296,297 1,782,003$ 8,620$ 1,790,623$

STEP 2: CALCULATE LCFF FLOOR (HOLD HARMLESS) 6,914.64$ F1 12/13 Deficited Revenue Limit per ADA (Including Add Ons) x Current Year Funded ADA) 5,073.96$ 1,262,401$ F2 Total 12/13 State Categoricals (Tier III, CSR, EIA, Transportation) 343,966$ F3 Fair Share Reduction (8.92% of 12/13 Undeficited Revenue Limit) (144,385)$ F4 LCFF Cumulative Growth from Prior Year per ADA x Current Year ADA 389.63$ 96,939$ F5 TOTAL LCFF FLOOR (HOLD HARMLESS) $1,558,922STEP 3: CALCULATE LCFF PHASE-IN ENTITLEMENTG1 LCFF Gap: Difference Between LCFF Target and LCFF Floor (Line E-Line F5) 737,375$ G2 LCFF Transition Growth Funding Percentage 29.560%G3 LCFF Transitional Current Year Gap Funding (Line G1 x Line G2) 217,968$ G4 $1,776,890STEP 4: CALCULATE TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EDUCATION PROTECTION ACT FUNDINGH1 LCFF Funding before Minimum State Aid (G4) 1,776,890H2 Less Current Year Property Taxes (1,541,282)$ H3 LCFF State Aid (Before Minimum State Aid (Sum Lines H1 through H2) 235,608$ H4 Minimum State Aid (12/13 Categoricals-Fair Share Reduction) (F2-F3) 199,581$ H5 MINIMUM STATE AID (GREATER OF H3 OR H4) 235,608$ I CURRENT YEAR PROPERTY TAXES H5-I 1,541,282$

$200/ADA Greater of $200/ADA-H5-1J MINIMUM EDUCATION PROTECTION ACT (EPA) FUNDING ($200 PER ADA ) 49,760$ (36,027)$ 13,733$ 13,733$






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2015/2016 BUDGET TOTAL PRIOR CURRENT TOTALSTEP 1: CALCULATE LCFF TARGET YEAR YEAR FUNDINGA BASE GRANT TARGET K-3 4-6 7-8 FUNDING GAPA1 Beginning Base Grant per ADA 7,012$ 7,116$ 7,328$ FUNDINGA2 Cost of Living Adjustment 153$ 156$ 161$ 2.190% 20.680%A3 Base Grant per ADA 7,165$ 7,272$ 7,489$ A4a ADA per Grade Level (Greater of Prior Year or Current Year P2 ADA 107.00 68.00 56.00 231.00A4b ADA Served by VCOE 0.00A4c ADA Total 107.00 68.00 56.00 231.00A5 TOTAL BASE GRANT (Line A3 x Line A4) 766,655$ 494,496$ 419,384$ 1,680,535$ 1,466,953$ (41,178)$ 1,425,775$ B SUPPLEMENTAL/CONCENTRATION GRANTS 76.87% 81.92% -2.81% 79.78%B1 % Unduplicated Enrollment ELL, Econ. Disadv., Foster Youth 69.26% 69.26% 69.26%B2 Supplemental Grant (Line A3 + Line C1 x Line B1 x 20% 1,096$ 1,007$ 1,037$ B3 Concentration Grant (Line A3 + Line C1 x 50% x Line B1-55%) 564$ 518$ 534$ B4 Total Supplemental/Concentration Grant per ADA (Line B2 + Line B3) 1,660$ 1,526$ 1,571$ B5 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT (Line B4 x Line A4) 177,585$ 103,755$ 87,995$ 369,335$ 184,363$ 38,252$ 222,615$ C GRADE SPAN ADJUSTMENT 16.89% 10.30% 20.75% 12.46%C1 Grade Span Adjustment (Line A3 x 10.4%) 745$ C2 TOTAL CLASS SIZE REDUCTION (Line C1 x A4) 79,715$ 79,715$ 82,779$ (634)$ 82,145$

3.65% 4.62% -0.77% 4.60%D TRANSPORTATION ADD ON 56,528$ 56,528$ -$ 56,528$ E TOTAL LCFF TARGET (A5+B5+C2+D) $1,023,955 $598,251 $507,379 $2,186,113 1,790,623$ (3,560)$ 1,787,063$

STEP 2: CALCULATE LCFF FLOOR (HOLD HARMLESS) 7,426.31$ F1 12/13 Deficited Revenue Limit per ADA (Including Add Ons) x Current Year Funded ADA) 5,073.96$ 1,172,085$ F2 Total 12/13 State Categoricals (Tier III, CSR, EIA, Transportation) 343,966$ F3 Fair Share Reduction (8.92% of 12/13 Undeficited Revenue Limit) (144,385)$ F4 LCFF Cumulative Growth from Prior Year per ADA x Current Year ADA 1,265.71$ 292,378$ F5 TOTAL LCFF FLOOR (HOLD HARMLESS) $1,664,044STEP 3: CALCULATE LCFF PHASE-IN ENTITLEMENTG1 LCFF Gap: Difference Between LCFF Target and LCFF Floor (Line E-Line F5) 522,069$ G2 LCFF Transition Growth Funding Percentage 20.680%G3 LCFF Transitional Current Year Gap Funding (Line G1 x Line G2) 107,963$ G4 $1,772,007STEP 4: CALCULATE TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EDUCATION PROTECTION ACT FUNDINGH1 LCFF Funding before Minimum State Aid (G4) 1,772,007H2 Less Current Year Property Taxes (1,541,282)$ H3 LCFF State Aid (Before Minimum State Aid (Sum Lines H1 through H2) 230,725$ H4 Minimum State Aid (12/13 Categoricals-Fair Share Reduction) (F2-F3) 199,581$ H5 MINIMUM STATE AID (GREATER OF H3 OR H4) 230,725$ I CURRENT YEAR PROPERTY TAXES 1,541,282$

$200/ADA H5-I Greater of $200/ADA-H5-1 or $0J MINIMUM EDUCATION PROTECTION ACT (EPA) FUNDING ($200 PER ADA ) 46,200$ (31,144)$ 15,056$ 15,056$






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2016/2017 BUDGET TOTAL PRIOR CURRENT TOTALSTEP 1: CALCULATE LCFF TARGET YEAR YEAR FUNDINGA BASE GRANT TARGET K-3 4-6 7-8 FUNDING GAPA1 Beginning Base Grant per ADA 7,165$ 7,272$ 7,489$ FUNDINGA2 Cost of Living Adjustment 153$ 156$ 160$ 2.140% 25.480%A3 Base Grant per ADA 7,318$ 7,428$ 7,649$ A4a ADA per Grade Level (Greater of Prior Year or Current Year P2 ADA 103.00 72.00 53.00 228.00A4b ADA Served by VCOE 0.00A4c ADA Total 103.00 72.00 53.00 228.00A5 TOTAL BASE GRANT (Line A3 x Line A4) 753,754$ 534,816$ 405,397$ 1,693,967$ 1,425,775$ 41,898$ 1,467,673$ B SUPPLEMENTAL/CONCENTRATION GRANTS 76.97% 79.78% 2.94% 78.65%B1 % Unduplicated Enrollment ELL, Econ. Disadv., Foster Youth 69.26% 69.26% 69.26%B2 Supplemental Grant (Line A3 + Line C1 x Line B1 x 20% 1,119$ 1,029$ 1,060$ B3 Concentration Grant (Line A3 + Line C1 x 50% x Line B1-55%) 576$ 530$ 545$ B4 Total Supplemental/Concentration Grant per ADA (Line B2 + Line B3) 1,695$ 1,559$ 1,605$ B5 TOTAL SUPPLEMENTAL/CONCENTRATION GRANT (Line B4 x Line A4) 174,621$ 112,215$ 85,060$ 371,896$ 222,615$ 38,037$ 260,652$ C GRADE SPAN ADJUSTMENT 16.90% 12.46% 17.09% 13.97%C1 Grade Span Adjustment (Line A3 x 10.4%) 762$ C2 TOTAL CLASS SIZE REDUCTION (Line C1 x A4) 78,486$ 78,486$ 82,145$ (932)$ 81,213$

3.57% 4.60% -1.13% 4.35%D TRANSPORTATION ADD ON 56,528$ 56,528$ -$ 56,528$ E TOTAL LCFF TARGET (A5+B5+C2+D) $1,006,861 $647,031 $490,457 $2,200,877 1,787,063$ 79,003$ 1,866,066$

STEP 2: CALCULATE LCFF FLOOR (HOLD HARMLESS) 7,936.57$ F1 12/13 Deficited Revenue Limit per ADA (Including Add Ons) x Current Year Funded ADA) 5,073.96$ 1,156,864$ F2 Total 12/13 State Categoricals (Tier III, CSR, EIA, Transportation) 343,966$ F3 Fair Share Reduction (8.92% of 12/13 Undeficited Revenue Limit) (144,385)$ F4 LCFF Cumulative Growth from Prior Year per ADA x Current Year ADA 1,733.08$ 395,142$ F5 TOTAL LCFF FLOOR (HOLD HARMLESS) $1,751,587STEP 3: CALCULATE LCFF PHASE-IN ENTITLEMENTG1 LCFF Gap: Difference Between LCFF Target and LCFF Floor (Line E-Line F5) 449,290$ G2 LCFF Transition Growth Funding Percentage 25.480%G3 LCFF Transitional Current Year Gap Funding (Line G1 x Line G2) 114,479$ G4 $1,866,066STEP 4: CALCULATE TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EDUCATION PROTECTION ACT FUNDINGH1 LCFF Funding before Minimum State Aid (G4) 1,866,066H2 Less Current Year Property Taxes (1,541,282)$ H3 LCFF State Aid (Before Minimum State Aid (Sum Lines H1 through H2) 324,784$ H4 Minimum State Aid (12/13 Categoricals-Fair Share Reduction) (F2-F3) 199,581$ H5 MINIMUM STATE AID (GREATER OF H3 OR H4) 324,784$ I CURRENT YEAR PROPERTY TAXES 1,541,282$

$200/ADA H5-I Greater of $200/ADA-H5-1 or $0J MINIMUM EDUCATION PROTECTION ACT (EPA) FUNDING ($200 PER ADA ) 45,600$ (125,203)$ -$ -$

TOTAL LCFF FUNDING INCLUDING EXCESS PROPERTY TAXES AND MINIMUM EPA (Line H4 + Line I + Line J) $1,866,066EXCESS PROPERTY TAXES AND MINIMUM EPA FUNDING $0




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TEN YEAR HISTORY OF PROPERTY TAX COLLECTIONS

2005/2006 2006/2007 2007/2008 2008/2009 2009/2010 2010/2011 2011/2012 2012/2013 2013/2014Object Description Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals Actuals8021 Homeowner Exemptions 11,823$ 11,720$ 12,273$ 12,563$ 13,053$ 13,082$ 13,302$ 14,629$ 13,182$ 8041 Secured Roll 999,394$ 1,016,595$ 1,213,176$ 1,207,488$ 1,314,726$ 1,332,303$ 1,360,209$ 1,535,123$ 1,462,667$ 8042 Unsecured Roll 39,179$ 42,282$ 44,685$ 47,570$ 55,408$ 50,338$ 51,882$ 55,161$ 51,741$ 8043 Prior Year Taxes 3,287$ 5,429$ 7,117$ 7,962$ 14,504$ 9,492$ 6,665$ 5,295$ 4,242$ 8044 Supplemental 69,629$ 81,903$ 76,719$ 53,279$ 30,412$ 16,273$ 8,256$ 15,623$ -$

8045Educational Revenue Augmentation Fund (ERAF) 29,010$ 35,488$ (67,567)$ (2,082)$ (38,280)$ (98,152)$ (78,302)$ -$ -$

8081 Royalties and Bonuses -$ 239$ 140$ 289$ 226$ -$ 260$ 25$ 25$

8089Offset (50% of Royalties transferred to Other Local -$ (120)$ (70)$ (145)$ (113)$ -$ (130)$ (13)$ (13)$ Total Property Tax Collections 1,152,321$ 1,193,536$ 1,286,474$ 1,326,924$ 1,389,935$ 1,323,335$ 1,362,141$ 1,625,844$ 1,531,844$ Change from Prior Year 39,979$ 41,215$ 92,938$ 40,451$ 63,011$ (66,600)$ 38,805$ 263,703$ (94,001)$ Percentage 3.59% 3.58% 7.79% 3.14% 4.75% -4.79% 2.93% 19.36% -5.78%

7280/8096

Less In Lieu Tax Transfers to Somis Academy (379,297)$ (372,548)$ (414,062)$ -467891 (543,322)$ (497,246)$ (490,471)$ Net Property Taxes 773,024$ 820,988$ 872,412$ 859,033$ 846,613$ 826,089$ 871,670$ 1,625,844$ 1,531,844$ Change from Prior Year (74,672)$ 47,964$ 51,424$ (13,378)$ (12,420)$ (20,524)$ 45,580$ 754,174$ (94,001)$ Percentage -8.81% 6.20% 6.26% -1.53% -1.45% -2.42% 5.52% 86.52% -5.78%Supplemental and ERAF 1,028,404$ 1,052,083$ 1,145,609$ 1,205,406$ 1,276,445$ 1,234,151$ 1,281,906$ 1,535,123$ 1,462,667$

Homeowner Exemptions: (CA Rev and Tax Code Section 218) Amounts received for loss of revenue due to the homeowner's property tax exemption in the amount of $7K of the asses valuation of a dwelling occupied by the homeowner. Secured Roll: (CA Rev and Tax Code Sections 2601-2636) Revenue from taxes levied on real property. Unsecured Secured Roll: (CA Rev and Tax Code Sections 2901-2928.1) Ad-valorem (value based) property taxes that are assessed on property other than real property (personal prope Prior Year Taxes: Revenue from tax levies of prior years, including secured and unsecured receipts from redemptions and tax sales Supplemental: (CA Rev and Tax Code Sections 75-75.9) Taxes resulting from changes in assessed value due to changes in ownership and completion of new construction at the time th Educational Revenue Augmentation Fund (ERAF): This account is used to record the shift of property taxes from local agencies to schools according to SB 617 (Chapter 699, 1992), SB (Chapter 700, 1992) and SB 1559 Chapter 691, 1992). This account is also used to repay local governments for other local tax revenues cut by the state (vehicle license fees, sales tax, 57 "Triple Flip"). Royalties and Bonuses: Amounts received from payments of royalties and bonuses received from the operation of any law under the terms of the agreement. Fifty percent of the amo received should be transferred to Other Local Revenues by debiting the offset object 8089 and crediting object 8691.

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SOMIS UNION SCHOOL DISTRICTGENERAL FUND: ENDING FUND BALANCE

2013/14 2014/15 2014/15 2015/16 2015/16 2014/15 Adopted Budget 2014/15 First Interim 2015/16 2016/17

Unaudited Adopted First MYP MYP vs 2013/14 Actuals vs.2014/15 Adopted vs 2014/15 First Interim vs 2015/16

Description Comments Actuals Budget Interim Budget Budget Difference % Difference % Difference % Difference %

AVERAGE DAILY ATTENDANCE 248.8 248.80 248.80 231.00 228.00 0.00 0.00% 0.00 0.00% -17.80 -7.15% -3.00 -1.30%

UNRESTRICTED ENDING FUND BALANCE 0.00%

Revenues 1,886,860$ 1,832,542$ 1,878,583$ 1,829,991$ 1,906,777$ (8,277)$ -0.44% 46,041$ 2.51% (48,592)$ -2.59% 76,786$ 4.20%

Expenditures 2,127,374 2,165,648 2,146,968 2,197,782 2,270,741 19,594$ 0.92% (18,680)$ -0.86% 50,814 2.37% 72,959 3.32%

Other Sources(Uses) (134,947) (171,775) (166,362) (186,517) (201,347) (31,415)$ 23.28% 5,413$ -3.15% (20,155) 12.12% (14,830) 7.95%

NET INCREASE/(DECREASE) UNRESTRICTED ENDING FUND BALANCE (375,461)$ (504,881)$ (434,747)$ (554,308)$ (565,311)$ (59,286)$ 15.79% 70,134$ -13.89% (119,561)$ 27.50% (11,003)$ 1.99%

Beginning Balance 2,169,484$ 1,655,809$ 1,794,023$ 1,359,276$ 804,968$ (375,461)$ -17.31% 138,214$ 8.35% (434,747)$ -24.23% 0.00%

Audit Adjustment - - - - - - 0.00% - 0.00%

TOTAL UNRESTRICTED ENDING FUND BALANCE 1,794,023$ 1,150,928$ 1,359,276$ 804,968$ 239,657$ (434,747)$ -24.23% 208,348$ 18.10% (554,308)$ -40.78% (11,003)$ -1.37%

UNRESTRICTED COMPONENTS OF ENDING FUND BALANCE 0.00% 0.00%

Revolving Cash 2,500$ 2,500$ 2,500$ 2,500$ 2,500$ -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00%

Economic Uncertainties 134,895 140,060 140,398 138,926 142,290 5,503 4.08% 338 0.24% (1,472) -1.05% 3,364 2.42%

Economic Uncert. % 5.00% 5.01% 5.00% 5.00% 5.00% 0.00% 0.00% 0 0.00%

Economic Uncertainties Local 1% 26,979 28,012 28,080 27,785 28,458 1,101 4.08% 68 0.24% (294) -1.05% 673 2.42%

R1100 Lottery 133,673 143,597 145,438 143,597 11,765 8.80% 1,841 1.28% (1,841) -1.27% (143,597) -100.00%

R1400 EPA 18,328 34,604 34,915 - - 16,587 90.50% 311 0.90% (34,915) -100.00% - 0.00%

Undesignated 1,477,648 802,155 1,007,945 492,160 66,409 (469,703) -31.79% 205,790 25.65% (515,786) -51.17% (425,751) -86.51%

TOTAL UNRESTRICTED COMPONENTS OF ENDING FUND BALANCE 1,794,023$ 1,150,928$ 1,359,276$ 804,968$ 239,657$ (434,747)$ -24.23% 208,348$ 18.10% (554,308)$ -40.78% (565,311)$ -70.23%

RESTRICTED ENDING FUND BALANCERevenues 440,470$ 371,592$ 405,052$ 360,789$ 360,789$ (35,418)$ -8.04% 33,460$ 9.00% (44,263)$ -10.93% -$ 0.00%

Expenditures 570,519 618,048 648,473 568,227 562,167 77,954 13.66% 30,425 4.92% (80,246) -12.37% (6,060) -1.07%

Other Sources(Uses) 153,820 154,275 154,211 174,001 188,456 391 0.25% (64) -0.04% 19,790 12.83% 14,455 8.31%

NET INCREASE/(DECREASE) UNRESTRICTED ENDING FUND BALANCE 23,771$ (92,181)$ (89,210)$ (33,437)$ (12,922)$ (112,981)$ -21.45% 2,971$ -3.22% 55,773$ -62.52% 20,515$ -61.35%

Beginning Balance 133,875$ 250,598$ 157,646$ 68,436$ 34,999$ 23,771$ 17.76% (92,952)$ -37.09% 0.00% 0.00%

Audit Adjustment - - - - - - - 0.00% #REF! #REF!

TOTAL RESTRICTED ENDING FUND BALANCE 157,646$ 158,417$ 68,436$ 34,999$ 22,077$ (89,210)$ -56.59% (89,981)$ -56.80% 55,773$ 81.50% #REF! #REF!

RESTRICTED COMPONENTS OF ENDING FUND BALANCE - 0.00% 0.00% - 0.00%

R6230 Prop 39 Energy Grant 105,164 - - - - 0.00% (105,164) -100.00% - #DIV/0! - 0.00%

R6300 Lottery 37,854 28,596 44,932 32,010 19,088 7,077 18.70% 16,336 57.13% (12,922) -28.76% (12,922) -40.37%

R6501/6502 Spec Ed (One-time) - 519 519 519 519 519 new - 0.00% - 0.00% - 0.00%

R7090/7091 EIA 70,215 17,409 20,515 - - (49,700) -70.78% 3,106 17.84% (20,515) -100.00% - 0.00%

R7250 School Based - 6,729 - - - - 0.00% (6,729) -100.00% - #DIV/0! - 0.00%

R7405 Common Core 47,107 - - - - (47,107) -100.00% - 0.00% - 0.00% - 0.00%

R9079 Donations 2,470 - 2,470 2,470 2,470 0 0.01% 2,470 New - 0.00% - 0.00%

Undesignated - - 0 - - 0 new 0 New (0) 0.00% - 0.00%

TOTAL RESTRICTED COMPONENTS OF ENDING FUND BALANCE 157,646$ 158,417$ 68,436$ 34,999$ 22,077$ (89,210)$ -56.59% (89,981)$ -56.80% (33,437)$ -48.86% (12,922)$ -36.92%

TOTAL GENERAL FUND ENDING FUND BALANCE 1,951,669$ 1,309,345$ 1,427,712$ 839,967$ 261,734$ (523,957)$ -26.85% 118,367$ 9.04% (587,745)$ -41.17% (578,233)$ -68.84%

Unrestricted Ending Fund Balance as % of G/F Expenditures/Other Uses 66.50% 41.09% 48.41% 28.97% 8.42%

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SOMIS UNION SCHOOL DISTRICTUNRESTRICTED GENERAL FUND: REVENUE DETAIL

2013/14 2014/15 2014/15 2015/16 2016/17 14/15 First Interim 14/15 First Interim 15/16 16/17

Unaudited Adopted First Interim MYP MYP vs. 13/14 Actuals vs. 14/15 Adopted vs. 14/15 First Interim vs. 15/16

Object Description Comments Actuals Budget Budget Budget Budget Difference % Difference % Difference % Difference %

AVERAGE DAILY ATTENDANCE (FUNDED ADA) 252.14 248.80 248.80 231.00 228.00 -3.34 -1% 0.00 0.00% -17.80 -7.15% -3.00 -1.30%

REVENUE LIMIT/LCFF SOURCES8011 State Aid 199,581 199,581 199,581 199,581 279,184 - 0.00% - 0.00% - 0.00% 79,603 39.89%

8012 Education Protection Act - 37,993 36,027 31,144 45,600 36,027 New (1,966) -5.17% (4,883) -13.55% 14,456 46.42%

8012 Education Protection Act In Excess to LCFF Funding 50,578 11,767 13,733 15,056 - (36,845) -72.85% 1,966 16.71% 1,323 9.63% (15,056) -100.00%

80XX Property Taxes Property taxes equaling LCFF Entitlement 1,381,687 1,524,412 1,541,282 1,541,282 1,541,282 159,595 11.55% 16,870 1.11% - 0.00% - 0.00%

80XX Property Taxes Excess Property Taxes 150,157 - - (150,157) -100.00% - 0.00% - 0.00% - 0.00%

8019 Prior Year - - 0.00% - 0.00% - 0.00% - 0.00%

TOTAL REVENUE LIMIT SOURCES 1,782,003$ 1,773,753$ 1,790,623$ 1,787,063$ 1,866,066$ 8,620$ 0.48% 16,870$ 0.95% (3,560)$ -0.20% 79,003$ 4.42%

OTHER FEDERAL REVENUE8290 MAA Budgeted as received -$ -$ -$ -$ -$ -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00%

TOTAL FEDERAL REVENUE -$ -$ -$ -$ -$ -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00%

OTHER STATE REVENUE - - - 8550 Mandated Costs 13-14 and MYP $28/ per Prior Year P2 ADA ($14/15 includes

one-time $16,6607,060 6,966 23,626 6,468 6,384 16,566 234.65% 16,660 239.16% (17,158) -72.62% (84) -1.30%

8560 Unrestricted Lottery 13/14 $125; MYP $128/ADA (py adj $1,602 33,690 32,741 32,485 30,482 29,947 (1,205) -3.58% (256) -0.78% (2,003) -6.17% (535) -1.76%

8590 Other State: Misc. CELDT, STAR, etc. 2,060 63 65 67 (1,997) -96.94% 63 New 2 3.17% 2 3.08%

TOTAL STATE REVENUE 42,810$ 39,707$ 56,174$ 37,015$ 36,398$ 13,364$ 31.22% 16,467$ 41.47% (19,159)$ -34.11% (617)$ -1.67%

OTHER LOCAL REVENUE -

8631 Sale of Equipment -$ -$ -$ -$ -$ -$ 0.00% -$ 0.00% -$ 0.00% -$ 0.00%

8650 Rents and Leases 8,915$ -$ 2,650$ -$ -$ (6,265)$ -70.28% 2,650$ New (2,650)$ -100.00% -$ 0.00%

8660 Interest 13/14 includes $1,341 py adj 9,355 7,500 7,500 5,900 4,300 (1,855) -19.83% - 0.00% (1,600) -21.33% (1,600) -27.12%869# Other Local Revenue Miscellaneous One time (donations, H&W admin

reimbursements, ERATE)20,640 13 10,067 13 13 (10,573) -51.23% 10,054 77338.46% (10,054) -99.87% - 0.00%

8782 Other Local Revenue Direct Service (Rolled into VCOE's LCFF) - Phase Out 23,137 11,569 11,569 (11,568) -50.00% - 0.00% (11,569) -100.00% - 0.00%

TOTAL OTHER LOCAL REVENUE 62,047$ 19,082$ 31,786$ 5,913$ 4,313$ (30,261)$ -48.77% 12,704$ 66.58% (25,873)$ -81.40% (1,600)$ -27.06%

TOTAL REVENUES 1,886,860$ 1,832,542$ 1,878,583$ 1,829,991$ 1,906,777$ (8,277)$ -0.44% 46,041$ 2.51% (48,592)$ -2.59% 76,786$ 4.20%

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SOMIS UNION SCHOOL DISTRICTUNRESTRICTED EXPENDITURE DETAIL


Unaudited Adopted First Interim MYP MYP vs. 13/14 Actual vs. 14/15 Adopted vs. 14/15 First Interim vs. 14/15


AVERAGE DAILY ATTENDANCE (FUNDED) 252.14 248.80 248.80 231.00 228.00 -3.34 0% 0.00 0% -17.80 -7% -3.00 -1%

Consumer Price Index 2.00% 2.20% 2.20% 2.40% 2.70%SALARIES AND BENEFITSUnrestricted Certificated FTE 13.50 13.88 13.30 13.80 13.80 (0.20) -1.48% (0.58) -4.18% 0.50 3.76% 0.00 0.00%

1100 Teachers 14/15 1st Interim reduced Home School .50 fte and reduced PE .10 fte; 15/16 transfer .50 FTE from EIA (7091)

793,617$ 811,117$ 753,616$ 792,622$ 807,475$ (40,001) -5.04% (57,502) -7.09% 39,007 5.18% 14,853 1.87%

1110 Substitutes $115/day MYP 13,440 7,705 7,705 7,705 7,705 (5,735) -42.67% - 0.00% - 0.00% - 0.00%1130 Stipends 5,210 6,000 6,000 6,500 6,000 790 15.16% - 0.00% 500 8.33% (500) -7.69%

1140 Extra Duty 400 11,340 11,340 11,340 11,340 10,940 2735.00% - 0.00% - 0.00% - 0.00%

1160 Wellness 2,670 2,670 2,670 2,670 2,670 New - 0.00% - 0.00% - 0.00%

1300 Administration ,70 fte Supt/Principal + .40 FTE Special Programs Director beginning 14/15 (was .38 FTE at Adopted Budget) (1st Interim Increase also includes Salary Increase Supt./Principal and Special Programs Director)

123,642 157,738 167,171 169,675 173,068 43,529 35.21% 9,433 5.98% 2,504 1.50% 3,393 2.00%

1900 Other - - - - - - 0.00% - 0.00% - 0.00% - 0.00%

Total Certificated Salaries 936,309$ 996,570$ 948,502$ 990,512$ 1,008,258$ 12,192$ 1.30% (48,069)$ -4.82% 42,010$ 4.43% 17,746$ 1.79%

Unrestricted Classified FTE 6.91 6.91 6.91 6.91 7.41 (0.00) -0.05% 0.00 0.00% 0.00 0.00% 0.50 7.24%

2100 Instructional Aides14/15 includes temporary IA; 16/17 Transfer .38 FTE from EIA (7091) -$ -$ 3,012$ -$ 13,224$ 3,012$ New 3,012$ New (3,012)$ -100.00% 13,224$ New

2200 Support

Library Assist, Maintenance, Bus Drivers; 13/14 less because of partial year vacancy of maint/bus driver which is filled full year beg. In 14/15 (6 hour) 158,649 164,679 165,411 164,679 164,679 6,762 4.26% 732 0.44% (732) -0.44% (0) 0.00%

2400 Clerical (Office) Admin Assistant, School Secretary 144,865 149,842 150,066 149,842 149,842 5,201 3.59% 224 0.15% (224) -0.15% (0) 0.00%

2900 Other Classified Noon Duty 0.25 fte 4,930 5,150 5,153 5,285 5,631 223 4.53% 3 0.05% 132 2.55% 346 6.55%

Total Classified Salaries 308,443$ 319,672$ 323,642$ 319,806$ 333,376$ 15,199$ 4.93% 3,970$ 1.24% (3,836)$ -1.19% 13,570$ 4.24%

Employee Benefits - - 0.00% - 0.00% - 0.00%

3100 STRS (Retirement) 1314 8.25%, 1415 8.88%;1516 10.73%; 1617 12.58% 76,999$ 94,675$ 84,227$ 106,281$ 126,837$ 7,228$ 9.39% (10,448)$ -11.04% 22,054$ 26.18% 20,556$ 19.34%

3200 PERS (Retirement)13/14: 11.442%, 14/15 11.7%; 15/16 12.6%; 16/17 15.0% 33,205 35,095 35,496 39,628 49,122 2,291 6.90% 401 1.14% 4,132 11.64% 9,494 23.96%

3300 OASDI/Medicare 6.2% OASDI/1.45% Medicare 35,036 35,401 34,580 36,715 37,995 (456) -1.30% (821) -2.32% 2,135 6.17% 1,280 3.49%3400 Health and Welfare MYP $9,300 per FTE 186,111 188,927 188,152 188,927 188,927 2,041 1.10% (775) -0.41% 775 0.41% - 0.00%

3500 State Unemployment Ins. MYP 0.05% 2,952 615 587 649 665 (2,365) -80.11% (28) -4.55% 62 10.56% 16 2.47%

3600 Workers' Compensation 1314 2.955%; MYP 2.692% 37,965 39,015 34,356 35,393 36,235 (3,609) -9.51% (4,659) -11.94% 1,037 3.02% 842 2.38%

3700 Retiree Benefits Retiree Benefits, Early Retirement 2 FTE 23,173 23,723 23,723 23,723 23,723 550 2.38% - 0.00% - 0.00% - 0.00%

3900 Other Benefits Early Retirement Incentive 40,691 4,691 4,691 4,691 4,691 (36,000) -88.47% - 0.00% - 0.00% - 0.00%

Total Employee Benefits 436,131$ 422,142$ 405,812$ 436,007$ 468,195$ (30,319)$ -6.95% (16,330)$ -3.87% 30,195$ 7.44% 32,188$ 7.38%

TOTAL SALARIES AND BENEFITS 1,680,883$ 1,738,384$ 1,677,956$ 1,746,325$ 1,809,829$ (2,927)$ -0.17% (60,428)$ -3.48% 68,369$ 4.07% 63,504$ 3.64%

BOOKS AND SUPPLIES 0.00% 0.00% 0.00%

4100 Textbooks Budgeted in Restricted Lottery -$ 188$ -$ -$ 188$ New 188$ New (188)$ -100.00% -$ 0.00%

4200 Other Books 14/15 Transferred to 4300 4,603 1,147 1,559 1,596 1,639 (3,044) -66.13% 412 35.92% 37 2.37% 43 2.69%

4300 Materials and Supplies Instructional; Increase as per LCAP 7,142 35,287 34,027 35,027 37,527 26,885 376.46% (1,260) -3.57% 1,000 2.94% 2,500 7.14%

4300 Materials and Supplies Inst. Technology 13/14 Inc. one-time 29,619 1,945 1,945 1,992 2,046 (27,674) -93.43% - 0.00% 47 2.42% 54 2.71%

4300 Materials and Supplies Instructional Support (Function 2420) 80 100 102 105 100 New 20 25.00% 2 2.00% 3 2.94%

4300 Materials and Supplies Parent Participation (Function 2495) 2,000 2,000 3,000 5,000 2,000 New - 0.00% 1,000 50.00% 2,000 66.67%

4300 Materials and Supplies Ancillary (After School Activities) 3,021 1,065 1,091 1,120 1,065 New (1,956) -64.75% 26 2.44% 29 2.66%

4300 Materials and Supplies Office 9,761 12,464 12,464 12,763 13,108 2,703 27.69% - 0.00% 299 2.40% 345 2.70%

4300 Materials and Supplies Health Services - 110 110 113 116 110 New - 0.00% 3 2.73% 3 2.65%


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4300 Materials and Supplies Maintenance 6,743 15,085 15,085 15,446 15,862 8,342 123.70% - 0.00% 361 2.39% 416 2.69%

4300 Materials and Supplies Board/Supt. (Gamut, Elections) 1,097 1,175 1,175 1,203 1,235 78 7.12% - 0.00% 28 2.38% 32 2.66%

4300 Materials and Supplies Transportation (was Resource 7230) 4,808 12,522 12,522 12,823 13,169 7,714 160.44% - 0.00% 301 2.40% 346 2.70%

4310 Materials and Supplies-Fuel Transportation (was Resource 7230) 8,599 12,300 12,300 12,595 12,935 3,701 43.05% - 0.00% 295 2.40% 340 2.70%

4319 Materials and Supplies Undesignated Ancillary (After School) - 6,000 6,000 6,144 6,310 6,000 New - 0.00% 144 2.40% 166 2.70%4400 NonCapitalized Equip - 1,500 1,500 1,500 1,500 1,500 New - 0.00% - 0.00% - 0.00%

4400 NonCapitalized Equip ONE-TIME TECHNOLOGY - COMMON CORE 79,608 - - (79,608) -100.00% - 0.00% - 0.00% - 0.00%

4700 Food After School Snacks 3,935 6,455 6,455 6,610 1,500 2,520 64.04% - 0.00% 155 2.40% (5,110) -77.31%

TOTAL BOOKS AND SUPPLIES 155,915$ 111,091$ 108,495$ 112,005$ 113,172$ (47,420)$ -30.41% (2,596)$ -2.34% 3,510$ 3.24% 1,167$ 1.04%

OTHER SERVICES AND OPERATING EXP 0.00% 0.00% 0.00% 0.00%

5200 Travel and Conference Mileage 289$ 435$ 435$ 445$ 457$ 146$ 50.45% -$ 0.00% 10$ 2.30% 12$ 2.70%

5220 Travel and Conference Staff Dev. 5,149 13,540 13,540 13,865 14,239 8,391 162.96% - 0.00% 325 2.40% 374 2.70%

Total Travel and Conference 5,438$ 13,975$ 13,975$ 14,310$ 14,696$ 8,537$ 156.98% -$ 0.00% 335$ 2.40% 386$ 2.70%

5300 Memberships and Dues 4,093$ 4,480$ 4,480$ 4,588$ 4,712$ 387$ 9.45% -$ 0.00% 108$ 2.41% 124$ 2.70%

Total Membership and Dues 4,093$ 4,480$ 4,480$ 4,588$ 4,712$ 387$ 9.45% -$ 0.00% 108$ 2.41% 124$ 2.70%

5400 Insurance Liability and Property 14,508$ 14,508$ 15,374$ 15,743$ 16,168$ 866$ 5.97% 866$ 5.97% 369$ 2.40% 425$ 2.70%

Total Insurance 14,508$ 14,508$ 15,374$ 15,743$ 16,168$ 866$ 5.97% 866$ 5.97% 369$ 2.40% 425$ 2.70%

5501 Utilities Gas 2,285$ 2,625$ 2,625$ 2,688$ 2,761$ 340$ 14.86% -$ 0.00% 63$ 2.40% 73$ 2.72%

5502 Utilities Electric 37,981 41,005 41,005 41,989 43,123 3,024 7.96% - 0.00% 984 2.40% 1,134 2.70%

5504 Utilities Water 10,504 10,500 10,500 10,752 11,042 (4) -0.04% - 0.00% 252 2.40% 290 2.70%

5505 Utilities Rubbish 3,704 4,210 4,210 4,311 4,427 506 13.67% - 0.00% 101 2.40% 116 2.69%

Total Utilities 54,474$ 58,340$ 58,340$ 59,740$ 61,353$ 3,866$ 7.10% -$ 0.00% 1,400$ 2.40% 1,613$ 2.70%

5600 Lease Copier 18,756$ 19,035$ 19,035$ 19,492$ 20,018$ 279$ 1.49% -$ 0.00% 457$ 2.40% 526$ 2.70%

5600 Repairs Office/Board 422 440 440 451 463 18 4.25% - 0.00% 11 2.50% 12 2.66%

5600 Repairs Maintenance 1,713 7,085 7,085 7,255 7,451 5,372 313.66% - 0.00% 170 2.40% 196 2.70%

5600 Repairs Instructional - 1,326 1,326 1,358 1,395 1,326 New - 0.00% 32 2.41% 37 2.72%

5600 Repairs Transportation (was Resource 7230) 7,077 9,700 9,700 9,933 10,201 2,623 37.06% - 0.00% 233 2.40% 268 2.70%

Total Leases and Repairs 27,968$ 37,586$ 37,586$ 38,489$ 39,528$ 9,618$ 34.39% -$ 0.00% 903$ 2.40% 1,039$ 2.70%

57## Direct Costs Direct Cost Tr (Field Trips) (1,465)$ -$ 1,465$ -100.00% -$ 0.00% -$ 0.00% -$ 0.00%

Total Direct Costs (1,465)$ -$ -$ -$ -$ 1,465$ -100.00% -$ 0.00% -$ 0.00% -$ 0.00%5800 Professional Services Instructional (Inc. adding LCAP Field Trips, Goal 3.3 9,516$ 26,009$ 26,009$ 37,635$ 38,651$ 16,493$ 173.33% -$ 0.00% 11,626$ 44.70% 1,016$ 2.70%

5800 Professional Services Library 3,491 3,517 3,517 3,601 3,698 26 0.74% - 0.00% 84 2.39% 97 2.69%

5800 Professional Services Office (Zangle, Courier, Printing) 10,036 15,028 13,297 13,616 13,984 3,261 32.50% (1,731) -11.52% 319 2.40% 368 2.70%

5800 Professional Services Health Services 1,407 1,450 1,450 1,485 1,525 43 3.06% - 0.00% 35 2.41% 40 2.69%

5800 Professional Services Pupil testing 426 1,000 1,000 1,024 1,052 574 134.67% - 0.00% 24 2.40% 28 2.73%5800 Professional Services Transportation (was Resource 7230) 333 500 500 512 526 167 50.15% - 0.00% 12 2.40% 14 2.73%

5800 Professional Services Ancillary (Outdoor School, Referee, ASES) 8,208 7,065 9,371 9,596 9,855 1,164 2,306 32.64% 225 2.40% 259 2.70%

5800 Professional Services Board/Supt. (Gamut, Elections) 2,347 9,228 9,228 9,449 9,704 6,881 293.15% - 0.00% 221 2.39% 255 2.70%

5800 Professional ServicesBoard/Supt. - One-time (Mayerson Marketing new Site Fundraising) 45,000

- - 45,000 New 45,000 New (45,000) -100.00% - 0.00%

5800 Professional Services Other Admin Function 7200 (Technology) 7,488 11,796 13,527 13,852 14,226 6,039 80.65% 1,731 14.67% 325 2.40% 374 2.70%5800 Professional Services Function 7700 (Technology) 8,225 9,000 9,000 9,216 9,465 775 9.43% - 0.00% 216 2.40% 249 2.70%

5800 Professional Services Maintenance 680 680 680 696 715 - 0.00% - 0.00% 16 2.35% 19 2.73%

5800 Professional Services Security (Dial Security) 3,804 3,804 3,804 3,895 4,000 - 0.00% - 0.00% 91 2.39% 105 2.70%

5801 Professional Services Auditor 20,188 21,000 21,000 21,508 22,093 812 4.02% - 0.00% 508 2.42% 585 2.72%

5803 Professional Services BSA Services 42,418 43,690 44,751 44,751 44,751 2,333 5.50% 1,061 2.43% - 0.00% - 0.00%


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5804 Professional Services Employment Fees (fingerprinting, tb) 837 2,400 2,400 2,458 2,524 1,563 186.74% - 0.00% 58 2.42% 66 2.69%

5899 Professional Services Legal services 26,346 30,000 30,000 30,720 31,549 3,654 13.87% - 0.00% 720 2.40% 829 2.70%

Total Professional Services 145,749$ 186,167$ 234,534$ 204,014$ 208,318$ 88,785$ 60.92% 48,367$ 25.98% (30,520)$ -13.01% 4,304$ 2.11%

5901 Communication Phone 7,795$ 10,350$ 10,350$ 10,599$ 10,886$ 2,555$ 32.78% -$ 0.00% 249$ 2.41% 287$ 2.71%

5902 Communication Internet 3,745 6,498 6,498 6,654 6,834 2,753 73.53% - 0.00% 156 2.40% 180 2.71%

5903 Communication Postage 1,227 1,850 1,850 1,894 1,945 623 50.82% - 0.00% 44 2.38% 51 2.69%

Total Communication 12,766$ 18,698$ 18,698$ 19,147$ 19,665$ 5,932$ 46.46% -$ 0.00% 449$ 2.40% 518$ 2.71%

TOTAL OTHER SERVICES AND OTHER OPERATING EXP 263,531$ 333,754$ 382,987$ 356,031$ 364,440$ 119,456$ 45.33% 49,233$ 14.75% (26,956)$ -7.04% 8,409$ 2.36%

EQUIPMENT 0.00% 0.00% 0.00% 0.00%

62/64 Capital Outlay/Equipment 13-14 Tech Infrastructure WiFi Project 50,375$ -$ (50,375)$ -100.00% -$ 0.00% -$ 0.00% -$ 0.00%

TOTAL EQUIPMENT 50,375$ -$ -$ -$ -$ (50,375)$ -100.00% -$ 0.00% -$ 0.00% -$ 0.00%

OTHER OUTGO 0.00% 0.00% 0.00% 0.00%

7142 Other Outgo Trnasfer of LCFF - Special Ed VCOE 4,522$ (4,522)$ -100.00% -$ 0.00% -$ 0.00% -$ 0.00%

7310 Indirect/Direct Costs Indirect costs G/F Restricted (23,385)$ (17,581)$ (17,247)$ (11,356)$ (11,477)$ 6,138$ -26.25% 334$ -1.90% 5,891$ -34.16% (121)$ 1.07%

7350 Indirect/Direct Costs Cafeteria (4,467)$ (5,223)$ (5,223)$ (5,223)$ (756)$ 16.92% (5,223)$ New -$ 0.00% -$ 0.00%

TOTAL OTHER OUTGO (23,330)$ (17,581)$ (22,470)$ (16,579)$ (16,700)$ 860$ -3.69% (4,889)$ 27.81% 5,891$ -26.22% (121)$ 0.73%

TOTAL EXPENDITURES 2,127,374$ 2,165,648$ 2,146,968$ 2,197,782$ 2,270,741$ 19,594$ 0.92% (18,680)$ -0.86% 50,814$ 2.37% 72,959$ 3.32%

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SOMIS UNION SCHOOL DISTRICTUNRESTRICTED GENERAL FUND: OTHER FINANCING SOURCES/(USES)


Unaudited Adopted First Interim MYP MYP vs 13/14 Actuals vs 14/15 Adopted vs 14/15 vs 14/15


8912 Transfers In Retiree Benefit Fund 18,873$ -$ -$ (18,873) -100.00% - 0.00% - 0.00% - 0.00%

8965 Transfers In One-Time Somis Academy -$ -$ -$ -$ - 0.00% - 0.00% - 0.00% - 0.00%

TOTAL TRANSFERS IN/OTHER SOURCES 18,873$ -$ -$ -$ -$ (18,873)$ -100.00% -$ 0.00% -$ 0.00% -$ 0.00%

TRANSFERS OUT 0.00% - 0.00% - 0.00% - 0.00%

7616 Transfers Out-Cafeteria -$ (17,500)$ (12,151)$ (12,516)$ (12,891)$ (12,151)$ New 5,349$ -30.57% (365)$ 3.00% (375)$ 3.00%7619 Transfers Out-Deferred Maint - 0.00% - 0.00% - 0.00% - 0.00%

TOTAL TRANSFERS OUT -$ (17,500)$ (12,151)$ (12,516)$ (12,891)$ (12,151)$ New 5,349$ -30.57% (365)$ 3.00% (375)$ 3.00%

CONTRIBUTIONS 0.00% - 0.00% - 0.00% - 0.00%

8980 R3010 Title I -$ -$ -$ (933)$ (1,359)$ -$ 0.00% -$ 0.00% (933)$ New (426)$ 45.66%

8980 R3710 Title IV Prior Year Adj - 0.00% - 0.00% - 0.00% - 0.00%

8980 R4035 Title II Teacher Quality - - - - - 0.00% - 0.00% - 0.00% - 0.00%

8980 R4203 Title III-LEP (7,814) (7,814) - 0.00% - 0.00% (7,814) New - 0.00%8980 R6500 Special Ed 13/14 Inc. One-time and Prior Year Adj (152,670) (151,778) (148,298) (160,053) (174,082) 4,372 -2.86% 3,480 -2.29% (11,755) 7.93% (14,029) 8.77%

8980 R7091 - - - - - - 0.00% - 0.00% - 0.00% - 0.00%

8980 R9002 Safety Credits (1,150) (2,497) (5,201) (5,201) (5,201) (4,051) 352.23% (2,704) 108.29% - 0.00% - 0.00%

8980 R9077 AVID (712) - - (712) New (712) New 712 -100.00% - 0.00%

TOTAL CONTRIBUTIONS (153,820)$ (154,275)$ (154,211)$ (174,001)$ (188,456)$ (391)$ 0.25% 64$ -0.04% (19,790)$ 12.83% (14,455)$ 8.31%

TOTAL OTHER FINANCING SOURCES/(USES) (134,947)$ (171,775)$ (166,362)$ (186,517)$ (201,347)$ (31,415)$ 23.28% 5,413$ -3.15% (20,155)$ 12.12% (14,830)$ 7.95%

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12/2/2014 7:33 PM

ACTUAL GENERAL FUND UNRESTRICTED EXPENDITURES TO DATE2014/15 Actual Total % % Balance Remaining

First Interim Encumbrances Expenditures Enc/Exp Enc. Exp.Object Description Budget 10/31/2014 10/31/2014 10/31/2014 To Date To Date Amount %1000 Certificated Salaries 948,502$ 265,305$ 265,305$ 0.00% 27.97% 683,197$ 72.03%2000 Classified Salaries 323,642 94,690 94,690 0.00% 29.26% 228,952 70.74%3000 Employee Benefits 405,812 90,592 90,592 0.00% 22.32% 315,220 77.68%4100 Textbooks 188 171 171 0.00% 91.01% 17 8.99%4200 Other Books 1,559 200 246 446 12.83% 15.79% 1,113 71.38%4300 Materials and Supplies 98,793 21,904 12,869 34,773 22.17% 13.03% 64,020 64.80%4400 Noncapitalized Equipment 1,500 - 0.00% 0.00% 1,500 100.00%4700 Food 6,455 3,320 830 4,150 51.44% 12.85% 2,305 35.71%5200 Travel and Conference 13,975 1,314 2,255 3,569 9.40% 16.14% 10,406 74.46%5300 Memberships and Dues 4,480 3,654 3,654 0.00% 81.56% 826 18.44%5400 Insurance 15,374 15,373 15,373 0.00% 99.99% 1 0.01%5500 Utilities 58,340 34,323 21,387 55,710 58.83% 36.66% 2,630 4.51%5600 Rentals, Leases, and Repairs 37,586 14,033 10,113 24,145 37.33% 26.91% 13,441 35.76%5710 Direct Cost Transfers - - 0.00% 0.00% - 0.00%5800 Professional Services 234,534 76,212 60,484 136,696 32.50% 25.79% 97,838 41.72%5900 Communications 18,698 6,184 6,639 12,823 33.07% 35.51% 5,875 31.42%6000 Capital Outlay - - 0.00% 0.00% - 0.00%7000 Other Outgo (22,470) - - - 0.00% 0.00% (22,470) 100.00%

TOTAL EXPENDITURES 2,146,968$ 157,490$ 584,607$ 742,097$ 7.34% 27.23% 1,404,871$ 65.44%

Somis Union School District

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail Federal 1415 PAGE 25 12/2/2014 7:33 PM

SOMIS UNIONRestricted Programs

2014/15

Resource 3010 3310 3315 3320 4035 4203 TotalDeferred/Fund Balance Code D D D D D D

Description Title I Spec Ed Spec Ed Fed

Preschool

Spec Ed Local

Preschool

Title II Teacher Quality

Title III LEP Federal

REVENUES:Current Year Allocation 93,092$ 40,827$ 1,808$ 3,569$ 10,647$ 6,885$ 156,828$ Deferred Revenue - - Prior Year Carryover/Adjustments 14,321 3,690 8,906 26,917 Carryover to Next Year - - Interest/Fees - TOTAL REVENUES 107,413$ 40,827$ 1,808$ 3,569$ 14,337$ 15,791$ 183,745$ EXPENDITURES:Indirect Cost Rate 4.96% 4.96% 4.96% 4.96% 4.96% 0.00%Certificated FTE 0.64 0.00 0.64Classified FTE 0.56 0.56Certificated Salaries 28,402$ 28,402$ Classified Salaries 3,518 13,312 16,830 Employee Benefits 9,239 1,387 10,626 Books and Supplies, Exc. Undesig - 121 121 Supplies Undesignated (4319) 12,556 927 6,326 787 20,596 Non Capitalized Equipment 5,370 - 5,370 Services 44,047 24,424 7,380 305 76,156 Equipment (not subject to indirect) - Buildings and Improvement of Buildings (6200) - Other Outgo (not subject to indirect) 13,547 1,808 3,569 18,924 Indirect Cost (Calculated) 5,076 1,929 85 169 678 - 7,937 *Indirect Cost ADJ (795) (85) (169) (168) (1,217) TOTAL EXPENDITURES 107,413$ 40,827$ 1,808$ 3,569$ 14,337$ 15,791$ 183,745$ OTHER SOURCES\(USES)Contributions -$ -$ -$ -$ -$ -$ -$ TOTAL SOURCES\(USES) -$ -$ -$ -$ -$ -$ -$ NET INCREASE\(DECREASE) IN FUND BALANCE -$ -$ -$ -$ -$ -$ -$ BEGINNING BALANCE -$ -$ -$ -$ -$ Audit Adj - Beg Bal -$ -$ -$ -$ -$ -$ -$ ENDING FUND BALANCE -$ -$ -$ -$ -$ -$ -$

*Indirect Cost Adj = difference between budgeted and calculated indirect. Need to correct prior to year end

Federal

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail State & Local 1415 PAGE 26 12/2/2014 7:33 PM


2014/15Grand

Resource 6010 6230 6300 6500 6501 6512 7091 7250 7405 Total 9002 9003 9077 9079 9150 Total TotalDeferred/Fund Balance Code D F F F F F F F F D D D F F

Description ASES Prop 39 Lottery Spec Ed Spec Ed-SESP

Spec Ed-Mental Health

EIA-LEP School Based

Common Core

State Safety Credits

W/C Cost Containmen

t

AVID Donations Microsoft K-12

Voucher

Local Restricted General

FundREVENUES:Current Year Allocation 47,520$ -$ 8,203$ 142,729$ -$ 198,452$ 1,411$ 2,000$ 2,098$ -$ 5,509$ 360,789$ Deferred Revenue - 4,034 4,034 4,034 Prior Year Carryover/Adjustments 519 519 2,000 - - 10,793 12,793 40,229 Carroyover to Next Year - - - Interest/Fees - - - TOTAL REVENUES 47,520$ -$ 8,203$ 142,729$ 519$ -$ -$ -$ -$ 198,971$ 1,411.00$ 4,000.00$ 4,034$ 2,098$ 10,793$ 22,336$ 405,052$ EXPENDITURES:Indirect Cost Rate 5.00% 5.00% 0.00% 4.96% 0.00% 0.00% 3.00% 4.96% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Certificated FTE 1.10 0.50 1.60 0.00 0.00 0.00 0.00 0.00 0.00 2.24Classified FTE 0.75 0.50 1.25 0.38 0.00 0.00 0.00 0.00 0.38 2.19Certificated Salaries 90,517$ 22,843 5,270$ 118,630$ -$ 147,032$ Classified Salaries 20,407 13,805 34,212$ 5,986 - 5,986 57,028 Employee Benefits 33,904 11,039 689 45,632$ 626 - 626 56,884 Books and Supplies, Exc. Undesig 618 250 - 10,064 10,932$ 4,746 598 5,344 16,397 Supplies Undesignated (4319) - - - - - - 322 322 4,000 - 4,000 24,918 Non Capitalized Equipment - - 24,167 24,167$ 10,793 10,793 40,330 Services 25,042 1,125 83,665 - 6,595 116,427$ 1,500 1,500 194,083 Sub Agreements (5100) 19,607 - 19,607$ - 19,607 Equipment (not subject to indirect) - -$ - - Buildings and Improvement of Buildings (6200) - -$ - - Other Outgo (not subject to indirect) 56,023 - 56,023$ - 74,947 Indirect Cost (Calculated) 2,263 - 6,745 - - 2,045 - - 11,053$ - - 18,990 *Indirect Cost ADJ (10) (484) (32) (526)$ - (1,743) TOTAL EXPENDITURES 47,520$ -$ 1,125$ 291,027$ -$ -$ 49,700$ -$ 47,107$ 436,479$ 6,612$ 4,000$ 4,746$ 2,098$ 10,793$ 28,249$ 648,473$ OTHER SOURCES\(USES)Contributions -$ -$ -$ 148,298$ -$ -$ -$ -$ 148,298$ 5,201$ -$ 712$ -$ -$ 5,913$ 154,211$ TOTAL SOURCES\(USES) -$ -$ -$ 148,298$ -$ -$ -$ -$ -$ 148,298$ 5,201$ -$ 712$ -$ -$ 5,913$ 154,211$ NET INCREASE\(DECREASE) IN FUND BALANCE -$ -$ 7,078$ -$ 519$ -$ (49,700)$ -$ (47,107)$ (89,210)$ -$ -$ -$ -$ -$ -$ (89,210)$ BEGINNING BALANCE -$ -$ 37,854$ -$ -$ -$ 70,215$ -$ 47,107$ 155,176$ -$ -$ -$ 2,470$ -$ 2,470$ 157,646$ Audit Adj - Beg Bal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ ENDING FUND BALANCE -$ -$ 44,932$ -$ 519$ -$ 20,515$ -$ -$ 65,966$ -$ -$ -$ 2,470$ -$ 2,470$ 68,436$


State Local



2015/16



Preschool

Spec Ed Local

Preschool



REVENUES:Current Year Allocation 93,092$ 40,827$ 1,808$ 3,569$ 10,647$ 6,885$ 156,828$ Deferred Revenue - - Prior Year Carryover/Adjustments - Carryover to Next Year - - Interest/Fees - TOTAL REVENUES 93,092$ 40,827$ 1,808$ 3,569$ 10,647$ 6,885$ 156,828$ EXPENDITURES:Indirect Cost Rate 3.32% 3.32% 3.32% 3.32% 3.32% 0.00%Certificated FTE 0.64 0.00 0.00 0.00 0.00 0.00 0.64Classified FTE 0.00 0.00 0.00 0.00 0.00 0.56 0.56Certificated Salaries 28,402$ -$ -$ -$ -$ -$ 28,402$ Classified Salaries 3,518 - - - - 13,312 16,830 Employee Benefits 9,697 - - - - 1,387 11,084 Books and Supplies, Exc. Undesig - - - - 121 - 121 Supplies Undesignated (4319) - 1,544 - - 2,804 4,348 Non Capitalized Equipment 5,370 - - - - 5,370 Services 44,047 24,424 - - 7,380 75,851 Equipment (not subject to indirect) - - - - - - - Buildings and Improvement of Buildings (6200) - - - - - - - Other Outgo (not subject to indirect) - 13,547 1,808 3,569 - - 18,924 Indirect Cost (Calculated) 2,991 1,312 58 115 342 - 4,818 *Indirect Cost ADJ (58) (115) (173) TOTAL EXPENDITURES 94,025$ 40,827$ 1,808$ 3,569$ 10,647$ 14,699$ 165,575$ OTHER SOURCES\(USES)Contributions 933$ -$ -$ -$ -$ 7,814$ 8,747$ TOTAL SOURCES\(USES) 933$ -$ -$ -$ -$ 7,814$ 8,747$ NET INCREASE\(DECREASE) IN FUND BALANCE -$ -$ -$ -$ -$ -$ -$ BEGINNING BALANCE -$ -$ -$ -$ -$ Audit Adj - Beg Bal -$ -$ -$ -$ -$ -$ -$ ENDING FUND BALANCE -$ -$ -$ -$ -$ -$ -$


Federal



2015/16Grand




EIA-LEP (trsfr .50 Cert. to Unrest)

School Based

Common Core


W/C Cost Containmen

t

AVID Donations Olweus Grant


Fund

REVENUES:Current Year Allocation 47,520$ -$ 8,203$ 142,729$ -$ -$ -$ -$ -$ 198,452$ 1,411$ 2,000$ -$ 2,098$ -$ 5,509$ 360,789$ Deferred Revenue - - - Prior Year Carryover/Adjustments - - - - - - Carroyover to Next Year - - - Interest/Fees - - - TOTAL REVENUES 47,520$ -$ 8,203$ 142,729$ -$ -$ -$ -$ -$ 198,452$ 1,411.00$ 2,000.00$ -$ 2,098$ -$ 5,509$ 360,789$ EXPENDITURES:Indirect Cost Rate 3.32% 3.32% 0.00% 3.32% 0.00% 0.00% 3.00% 3.32% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Certificated FTE 0.00 0.00 0.00 1.10 0.00 0.00 0.00 0.00 0.00 1.10 0.00 0.00 0.00 0.00 0.00 0.00 1.74Classified FTE 0.00 0.00 0.00 0.75 0.00 0.00 0.00 0.00 0.00 0.75 0.38 0.00 0.00 0.00 0.00 0.38 1.69Certificated Salaries -$ -$ -$ 90,517$ -$ -$ - -$ -$ 90,517$ -$ -$ -$ -$ -$ -$ 118,919$ Classified Salaries - - - 20,407 - - 13,805 - - 34,212$ 5,986 - - - - 5,986 57,028 Employee Benefits - - - 35,350 - - 4,532 - - 39,882$ 626 - - - - 626 51,592 Books and Supplies, Exc. Undesig 618 - 20,000 250 - - - - - 20,868$ - - - 598 - 598 21,587 Supplies Undesignated (4319) 726 - - - - - 1,580 - 2,306 - 2,000 - - 2,000 8,654 Non Capitalized Equipment - - - - - - - - - -$ - - - - - 5,370 Services 25,042 - 1,125 92,848 - - - - - 119,015$ - - - 1,500 - 1,500 196,366 Sub Agreements (5100) 19,607 - - - - - - - - 19,607$ - - - - - - 19,607 Equipment (not subject to indirect) - - - - - - - - - -$ - - - - - - - Buildings and Improvement of Buildings (6200) - - - - - - - - - -$ - - - - - - - Other Outgo (not subject to indirect) - - - 58,824 - - - - - 58,824$ - - - - - - 77,748 Indirect Cost (Calculated) 1,527 - - 4,586 598 - - 6,711$ - - - - - - 11,529 *Indirect Cost ADJ -$ - (173) TOTAL EXPENDITURES 47,520$ -$ 21,125$ 302,782$ -$ -$ 20,515$ -$ -$ 391,942$ 6,612$ 2,000$ -$ 2,098$ -$ 10,710$ 568,227$ OTHER SOURCES\(USES)Contributions -$ -$ -$ 160,053$ -$ -$ -$ -$ -$ 160,053$ 5,201$ -$ -$ -$ 5,201$ 174,001$ TOTAL SOURCES\(USES) -$ -$ -$ 160,053$ -$ -$ -$ -$ -$ 160,053$ 5,201$ -$ -$ -$ -$ 5,201$ 174,001$ NET INCREASE\(DECREASE) IN FUND BALANCE -$ -$ (12,922)$ -$ -$ -$ (20,515)$ -$ -$ (33,437)$ -$ -$ -$ -$ -$ -$ (33,437)$ BEGINNING BALANCE -$ -$ 44,932$ -$ 519$ -$ 20,515$ -$ -$ 65,966$ -$ -$ -$ 2,470$ -$ 2,470$ 68,436$ Audit Adj - Beg Bal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ ENDING FUND BALANCE -$ -$ 32,010$ -$ 519$ -$ -$ -$ -$ 32,529$ -$ -$ -$ 2,470$ -$ 2,470$ 34,999$


State Local



2016/17



Preschool

Spec Ed Local

Preschool



REVENUES:Current Year Allocation 93,092$ 40,827$ 1,808$ 3,569$ 10,647$ 6,885$ 156,828$ Deferred Revenue - - Prior Year Carryover/Adjustments - Carryover to Next Year - - Interest/Fees - TOTAL REVENUES 93,092$ 40,827$ 1,808$ 3,569$ 10,647$ 6,885$ 156,828$ EXPENDITURES:Indirect Cost Rate 3.32% 3.32% 3.32% 3.32% 3.32% 0.00%Certificated FTE 0.64 0.00 0.00 0.00 0.00 0.00 0.64Classified FTE 0.00 0.00 0.00 0.00 0.00 0.56 0.56Certificated Salaries 28,402$ -$ -$ -$ -$ -$ 28,402$ Classified Salaries 3,518 - - - - 13,312 16,830 Employee Benefits 10,123 - - - - 1,387 11,510 Books and Supplies, Exc. Undesig - - - - 121 - 121 Supplies Undesignated (4319) 1,544 - - 2,804 4,348 Non Capitalized Equipment 5,370 - - - - 5,370 Services 44,047 24,424 - - 7,380 75,851 Equipment (not subject to indirect) - - - - - - - Buildings and Improvement of Buildings (6200) - - - - - - - Other Outgo (not subject to indirect) - 13,547 1,808 3,569 - - 18,924 Indirect Cost (Calculated) 2,991 1,312 58 115 342 - 4,818 *Indirect Cost ADJ (58) (115) (173) TOTAL EXPENDITURES 94,451$ 40,827$ 1,808$ 3,569$ 10,647$ 14,699$ 166,001$ OTHER SOURCES\(USES)Contributions 1,359$ -$ -$ -$ -$ 7,814$ 9,173$ TOTAL SOURCES\(USES) 1,359$ -$ -$ -$ -$ 7,814$ 9,173$ NET INCREASE\(DECREASE) IN FUND BALANCE -$ -$ -$ -$ -$ -$ -$ BEGINNING BALANCE -$ -$ -$ -$ -$ Audit Adj - Beg Bal -$ -$ -$ -$ -$ -$ -$ ENDING FUND BALANCE -$ -$ -$ -$ -$ -$ -$


Federal



2016/17Grand




EIA-LEP (Trsfr

Classifed .375 to

Unrest and .125 to 7250)

School Based

(Trsr .125 from 7091)

Common Core


W/C Cost Containmen

t

AVID Donations Olweus Grant


Fund

REVENUES:Current Year Allocation 47,520$ -$ 8,203$ 142,729$ -$ -$ -$ -$ -$ 198,452$ 1,411$ 2,000$ -$ 2,098$ -$ 5,509$ 360,789$ Deferred Revenue - - - Prior Year Carryover/Adjustments - - - - - - Carroyover to Next Year - - - Interest/Fees - - - TOTAL REVENUES 47,520$ -$ 8,203$ 142,729$ -$ -$ -$ -$ -$ 198,452$ 1,411.00$ 2,000$ -$ 2,098$ -$ 5,509$ 360,789$ EXPENDITURES:Indirect Cost Rate 4.96% 4.96% 0.00% 3.32% 0.00% 0.00% 3.00% 3.32% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Certificated FTE 0.00 0.00 0.00 1.10 0.00 0.00 0.00 0.00 0.00 1.10 0.00 0.00 0.00 0.00 0.00 0.00 1.74Classified FTE 0.00 0.00 0.00 0.75 0.00 0.00 0.00 0.13 0.00 0.88 0.38 0.00 0.00 0.00 0.00 0.38 1.82Certificated Salaries -$ -$ -$ 90,517$ -$ -$ - -$ -$ 90,517$ -$ -$ -$ -$ -$ -$ 118,919$ Classified Salaries - - - 20,407 - - - - - 20,407$ 5,986 - - - - 5,986 43,223 Employee Benefits - - - 36,796 - - - - - 36,796$ 626 - - - - 626 48,932 Books and Supplies, Exc. Undesig 618 - 20,000 250 - - - - - 20,868$ - - - 598 - 598 21,587 Supplies Undesignated (4319) 7 - - - - - - - 7 - 2,000 - - 2,000 6,355 Non Capitalized Equipment - - - - - - - - - -$ - - - - - 5,370 Services 25,042 - 1,125 102,490 - - - - - 128,657$ - - - 1,500 - 1,500 206,008 Sub Agreements (5100) 19,607 - - - - - - - - 19,607$ - - - - - - 19,607 Equipment (not subject to indirect) - - - - - - - - - -$ - - - - - - - Buildings and Improvement of Buildings (6200) - - - - - - - - - -$ - - - - - - - Other Outgo (not subject to indirect) - - - 61,765 - - - - - 61,765$ - - - - - - 80,689 Indirect Cost (Calculated) 2,246 - - 4,586 - - - 6,832$ - - - - - - 11,650 *Indirect Cost ADJ -$ - (173) TOTAL EXPENDITURES 47,520$ -$ 21,125$ 316,811$ -$ -$ -$ -$ -$ 385,456$ 6,612$ 2,000$ -$ 2,098$ -$ 10,710$ 562,167$ OTHER SOURCES\(USES)Contributions -$ -$ -$ 174,082$ -$ -$ -$ -$ 174,082$ 5,201$ -$ -$ -$ 5,201$ 188,456$ TOTAL SOURCES\(USES) -$ -$ -$ 174,082$ -$ -$ -$ -$ -$ 174,082$ 5,201$ -$ -$ -$ -$ 5,201$ 188,456$ NET INCREASE\(DECREASE) IN FUND BALANCE -$ -$ (12,922)$ -$ -$ -$ -$ -$ -$ (12,922)$ -$ -$ -$ -$ -$ -$ (12,922)$ BEGINNING BALANCE -$ -$ 32,010$ -$ 519$ -$ -$ -$ -$ 32,529$ -$ -$ -$ 2,470$ -$ 2,470$ 34,999$ Audit Adj - Beg Bal -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ ENDING FUND BALANCE -$ -$ 19,088$ -$ 519$ -$ -$ -$ -$ 19,607$ -$ -$ -$ 2,470$ -$ 2,470$ 22,077$


State Local

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail GF Comp 1415 1stInt vs Adopted Page 31 12/2/2014 7:33 PM

1

2

3

4

56789

10111213141516171819202122232425

26272829

3031323334

3536373839404142434445464748495051525354555657585960

A B C D E F G I J K L M N O P Q S T

Somis Union School DistrictChanges in General Fund Between 2014/2015 First Interim vs 2014/2015 Adopted

DESCRIPTION/COMMENTS ACCT. CODE REVENUES AND OTHER SOURCES : Increase/(Decrease) EXPENDITURES AND OTHER USES: Increase/(Decrease)ENDING FUND

BALANCE

Total Other Net Revenue Lim Contributions Revenue Certificated Classified Employee Books and Operating Capital Other Transfers Increase

LCFF Federal State Local to Rest. G/F Sources Salaries Salaries Benefits Supplies Services Outlay Outgo Out Total (Decrease)UNRESTRICTED G/F: 2014/15 First Interim 1,790,623$ -$ 56,174$ 31,786$ (154,211)$ 1,724,372$ 948,502$ 323,642$ 405,812$ 108,495$ 382,987$ -$ (22,470)$ 12,151$ 2,159,119$ (434,747)$ UNRESTRICTED G/F: 2014/15 Adopted Budget 1,773,753$ -$ 39,707$ 19,082$ (154,275)$ 1,678,267$ 996,570$ 319,672$ 422,142$ 111,091$ 333,754$ -$ (17,581)$ 17,500$ 2,183,148$ (504,881)$ Difference 16,870$ -$ 16,467$ 12,704$ 64$ 46,105$ (48,068)$ 3,970$ (16,330)$ (2,596)$ 49,233$ -$ (4,889)$ (5,349)$ (24,029)$ 70,134$ % Difference 0.95% 0.00% 41.47% 66.58% -0.04% 2.75% -4.82% 1.24% -3.87% -2.34% 14.75% 0.00% 27.81% -30.57% -1.10% -13.89%Unrestricted General Fund Changes OBJECT

LCFF - Prior Year Adj 8019 -$ -$ -$ LCFF - VCOE Transfer Spec Ed - Remove prior year 80##/7142 -$ -$ -$ LCFF - Excess Property Taxes 80##/7142 16,870$ 16,870$ -$ 16,870$ Mandated Cost - Ongoing 8550 -$ -$ -$ Mandated Cost - One-time 8550 16,660$ 16,660$ -$ 16,660$ Lottery Current Year 8560 (1,858)$ (1,858)$ -$ (1,858)$ Lottery Prior Year 8560 1,602$ 1,602$ -$ 1,602$ Miscellaneous State 8590 63$ 63$ -$ 63$ Sale of Equipment/Supplies 8631 -$ -$ -$ -$ Rents and Leases (Civic Use) - Budget as Received 8650 2,650$ 2,650$ -$ 2,650$ Interest 8660 -$ -$ -$ Interagency 8677 -$ -$ -$ Miscellaneous Local 8691 -$ -$ -$ Miscellaneous Local (Donations, Field Trips, Etc.) - Budget Current Year Received 8699 10,054$ 10,054$ -$ 10,054$ Direct Services (VCOE Transfer) Remove 1/2 8782 -$ -$ -$ Transfer Out -$ -$ -$ Contributions to Restricted (Decrease in Contributions) 8980 64$ 64$ -$ 64$ Certificated Teacher Salaries (Reduced .54 FTE and 1 retirement/replacement 1100 -$ (57,502)$ (57,502)$ 57,502$ Certificated Substitutes 1110 -$ -$ -$ -$ Certificated Stipends 1130 -$ -$ -$ -$ Certificated Extra Duty 1140 -$ -$ -$ -$ Certificated Wellness Bonus 1160 -$ -$ -$ -$

Certificated Administration (Addition of .02 FTE to Special Programs Director for total of .40 FTE) and increase in Salary 1301 -$ 9,434$ 9,434$ (9,434)$ Classified Instructional Aides (Temporary one-time) 2100 -$ 3,012$ 3,012$ (3,012)$ Classified Support 2200 -$ 732$ 732$ (732)$ Classified Clerical 2400 -$ 223$ 223$ (223)$ Classified Other (Noon Duty, Etc.) 2900 -$ 3$ 3$ (3)$ Benefits - STRS 3100 -$ (10,448)$ (10,448)$ 10,448$ Benefits - PERS 3200 -$ 401$ 401$ (401)$ Benefits - OASDI/Medicare 3300 -$ (821)$ (821)$ 821$ Benefits - Health and Welfare 3400 -$ (775)$ (775)$ 775$ Benefits - State Unemployment 3500 -$ (28)$ (28)$ 28$ Benefits - Worker's Comp. 3600 -$ (4,659)$ (4,659)$ 4,659$ Benefits - Retiree's Benefits 3700 -$ -$ -$ -$ Textbooks - Instructional 4100 -$ 188$ 188$ (188)$ Other Books - Instructional 4200 -$ 412$ 412$ (412)$ Other Books - Inst. Library 4200 -$ -$ -$ Other Books - School Admin 4200 -$ -$ -$ Other Books - Board 4200 -$ -$ -$ -$ Materials and Supplies - Inst. - LCAP - All 4300 -$ -$ -$ Materials and Supplies - Inst. - LCAP - Supplemental 4300 -$ -$ -$ Materials and Supplies - Instructional 4300 -$ (1,260)$ (1,260)$ 1,260$ Materials and Supplies - Inst. Library 4300 -$ 20$ 20$ (20)$ Materials and Supplies - Parent Part. LCAP - All 4300 -$ -$ -$ -$ Materials and Supplies - School Admin 4300 -$ -$ -$ -$ Materials and Supplies - Health Services 4300 -$ -$ -$ -$ Materials and Supplies - Pupil Transp 4300 -$ -$ -$ -$ Materials and Supplies - Ancillary - LCAP - All 4300 -$ -$ -$ -$


4

567



BALANCE


LCFF Federal State Local to Rest. G/F Sources Salaries Salaries Benefits Supplies Services Outlay Outgo Out Total (Decrease)61626364656667686970717273747576777879808182838485

86878889909192939495

96979899

100101102103104105106107108109110111112113114115116117118119

Materials and Supplies - Ancillary - ASES 4300 -$ (1,956)$ (1,956)$ 1,956$ Materials and Supplies - Board 4300 -$ -$ -$ -$ Materials and Supplies - Maint. 4300 -$ -$ -$ -$ Noncapitalized Equipment - School Admin 4400 -$ -$ -$ -$ Nonncapitalized Equipment - Board 4400 -$ -$ -$ -$ Materials and Supplies - Food Serv - After School 4700 -$ -$ -$ Travel and Conferences 5200 -$ -$ -$ -$ Memberships and Dues 5300 -$ -$ -$ -$ Insurance 4300 -$ 866$ 866$ (866)$ Utilities 5500 -$ -$ -$ -$ Repairs/Leases Instructional 5600 -$ -$ -$ -$ Repairs/Leases School Admn. 5600 -$ -$ -$ -$ Repairs - Transportation 5600 -$ -$ -$ -$ Repairs/Leases - Board/Supt. 5600 -$ -$ -$ -$ Repairs - Maintenance 5600 -$ -$ -$ -$ Direct Service Transfers 57## -$ -$ -$ -$ Other Contracts and Services - Inst. LCAP - All 5800 -$ -$ -$ -$ Other Contracts and Services - Inst. Other 5800 -$ -$ -$ -$ Other Contracts and Services - Library 5800 -$ -$ -$ -$ Other Contracts and Services - School Admin 5800 -$ (1,731)$ (1,731)$ 1,731$ Other Contracts and Services - Health Services 5800 -$ -$ -$ -$ Other Contracts and Services - Pupil Testing 5800 -$ -$ -$ -$ Other Contracts and Services - Pupil Transportation 5800 -$ -$ -$ -$ Other Contracts and Services - Ancillary 5800 -$ 2,306$ 2,306$ (2,306)$ Other Contracts and Services - Board/Supt 5800 -$ -$ -$ -$ Other Contracts and Services - Board/Supt Onetime Fund Raising 5800 -$ 45,000$ 45,000$ (45,000)$ Other Contracts and Services - General Admin 5800 -$ 1,731$ 1,731$ (1,731)$ Other Contracts and Services - Technology 5800 -$ -$ -$ -$ Other Contracts and Services - Maint. 5800 -$ -$ -$ -$ Other Contracts and Services - Audit (Board/Supt) 5801 -$ -$ -$ -$ Other Contracts and Services - BSA Services 5803 -$ 1,061$ 1,061$ (1,061)$ Other Contracts and Services - Employ. Fees 5804 -$ -$ -$ -$ Other Contracts and Services - Legal Fees 5899 -$ -$ -$ -$ Communications (Telephone, Internet, Postage) 5900 -$ -$ -$ -$ Capital Outlay - Equipment Miantenance 6400 -$ -$ -$ Indirect Costs (Increase in cost recovery from Restricted Programs) 73## -$ (4,889)$ (4,889)$ 4,889$ Transfer Out to Cafeteria Fund 7616 -$ -$ (5,349)$ (5,349)$ 5,349$ Total Unrestricted General Fund Changes 16,870$ -$ 16,467$ 12,704$ 64$ 46,105$ (48,068)$ 3,970$ (16,330)$ (2,596)$ 49,233$ -$ (4,889)$ (5,349)$ (24,029)$ 70,134$ DIFFERENCE -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (0)$ -$ -$ -$ (0)$ 0$ RESTRICTED G/F: 2014/15 First Interim -$ 183,745$ 55,723$ 165,584$ 154,211$ 559,263$ 147,032$ 57,028$ 56,884$ 81,645$ 213,690$ -$ 92,194$ -$ 648,473$ (89,210)$ RESTRICTED G/F: 2014/15 Adopted Budget -$ 164,207$ 55,102$ 152,283$ 154,275$ 525,867$ 147,940$ 54,499$ 54,044$ 65,852$ 210,700$ -$ 85,013$ -$ 618,048$ (92,181)$ Difference -$ 19,538$ 621$ 13,301$ (64)$ 33,396$ (908)$ 2,529$ 2,840$ 15,793$ 2,990$ -$ 7,181$ -$ 30,425$ 2,971$ % Difference 0.00% 11.90% 1.13% 8.73% 0.00% 6.35% -0.61% 4.64% 5.25% 23.98% 1.42% 0.00% 8.45% #DIV/0! 4.92% -3.22%Restricted General Fund Changes RESOURCE

Title I - PY Carryover R3010 14,321$ 14,321.00$ -$ 14,321.00$ Title I - Current Year R3010 2,493$ 2,493.00$ (254)$ 2,518$ 5,015$ 8,045$ 1,490$ 16,814.00$ (14,321.00)$ Special Ed Federal R3310 -$ -$ -$ Special Ed Federal Preschool R3315 (0)$ (0)$ (0)$ (0)$ -$ Special Ed Federal Preschool R3320 0$ 0$ 0$ 0$ -$ Title II Teacher Quality - Prior Year R4035 3,690$ 3,690$ 3,690$ 3,690$ -$ Title II Teacher Quality - Current Year R4035 (154)$ (154)$ -$ -$ (154)$ -$ -$ (154)$ -$ Title III LEP - Prior Year R4203 625$ 625$ -$ 625$ Title III LEP - Current Year R4203 (1,437)$ (1,437)$ -$ 22$ (28)$ (806)$ (812)$ (625)$ ASES R6010 214$ 214$ 214$ -$ 214$ -$ Prop. 39 (Will budget when Exp. Plan Submitted) R6230 -$ -$ -$ Lottery - Prior Year R6300 -$ -$ -$ Lottery - Current Year R6300 407$ 407$ -$ 407$ Special Ed (AB602) - Prior Year R6500 -$ -$ -$ Special Ed (AB602) - Current Year R6500 10,240$ (3,480)$ 6,760$ 170$ -$ (925)$ -$ -$ 7,515$ 6,760$ -$


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BALANCE


LCFF Federal State Local to Rest. G/F Sources Salaries Salaries Benefits Supplies Services Outlay Outgo Out Total (Decrease)120121122123124125126127128129130131132133134135136137138139140141

Special Ed R6501 519$ 519$ -$ 519$ Special Ed Mental Health R6512 -$ -$ -$ EIA - PY R7091 -$ (824)$ (1,163)$ (1,987)$ 1,987$ School Based - Prior Year R7250 -$ (334)$ (334)$ 334$ Common Core One-time - Prior Year R7405 -$ (46)$ 322$ -$ 276$ (276)$ Safety Credits - Current Year R9002 (2,728)$ 2,704$ (24)$ (11)$ (13)$ (24)$ 0$ Cost Containment R9003 4,000$ 4,000$ 4,000$ 4,000$ -$ AVID - Prior Year R9077 (828)$ 712$ (116)$ -$ (116)$ (116)$ -$ Donations R9079 2,098$ 2,098$ 598$ 1,500$ 2,098$ -$ Microsoft - Prior Year Carryover R9150 -$ -$ -$ Olweus Grant - Remove Prior Year R9160 -$ -$ -$

-$ -$ -$ Total Restricted General Fund Changes -$ 19,538$ 621$ 13,301$ (64)$ 33,396$ (908)$ 2,529$ 2,840$ 15,793$ 2,990$ -$ 7,181$ -$ 30,425$ 2,971$ DIFFERENCE -$ 0$ -$ (0)$ -$ (0)$ -$ -$ -$ -$ -$ -$ 0$ -$ 0$ (0)$

TOTAL GENERAL FUND CHANGES 16,870$ 19,538$ 17,088$ 26,005$ -$ 79,501$ (48,976)$ 6,499$ (13,490)$ 13,197$ 52,223$ -$ 2,292$ (5,349)$ 6,396$ 73,105$ DIFFERENCE -$ 0$ -$ (0)$ -$ (0)$ -$ -$ -$ -$ -$ -$ 0$ -$ 0$ (0)$

TOTAL GENERAL FUND: 2014/2015 First Interim 1,790,623$ 183,745$ 111,897$ 197,370$ -$ 2,283,635$ 1,095,534$ 380,670$ 462,696$ 190,140$ 596,677$ -$ 69,724$ 12,151$ 2,807,592$ (523,957)$ TOTAL GENERAL FUND: 2014/15 Adopted Budget 1,773,753$ 164,207$ 94,809$ 171,365$ -$ 2,204,134$ 1,144,510$ 374,171$ 476,186$ 176,943$ 544,454$ -$ 67,432$ 17,500$ 2,801,196$ (597,062)$ Difference 16,870$ 19,538$ 17,088$ 26,005$ -$ 79,501$ (48,976)$ 6,499$ (13,490)$ 13,197$ 52,223$ -$ 2,292$ (5,349)$ 6,396$ 73,105$ % Difference 0.95% 11.90% 18.02% 15.18% 0.00% 3.61% -4.28% 1.74% -2.83% 7.46% 9.59% #DIV/0! 3.40% -30.57% 0.23% -12.24%

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail GF Comp 1415 1stInt vs 1314 Act Page 34 12/2/2014 7:33 PM

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3334353637

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A B C D E F G H J K L M N O P Q R T U

Somis Union School DistrictChanges in General Fund Between 2014/2015 First Interim vs 2013/2014 Actuals


BALANCE

Other Sources Total Other Net Revenue Lim Transfers Contributions Revenue Certificated Classified Employee Books and Operating Capital Other Transfers Increase

LCFF Federal State Local In to Rest. G/F Sources Salaries Salaries Benefits Supplies Services Outlay Outgo Out Total (Decrease)UNRESTRICTED G/F: 2014/15 First Interim 1,790,623$ -$ 56,174$ 31,786$ -$ (154,211)$ 1,724,372$ 948,502$ 323,642$ 405,812$ 108,495$ 382,987$ -$ (22,470)$ 12,151$ 2,159,119$ (434,747)$ UNRESTRICTED G/F: 2013/14 Actuals 1,782,003$ -$ 42,810$ 62,047$ 18,873$ (153,820)$ 1,751,913$ 936,309$ 308,443$ 436,131$ 155,915$ 263,531$ 50,375$ (23,330)$ -$ 2,127,374$ (375,461)$ Difference 8,620$ -$ 13,364$ (30,261)$ (18,873)$ (391)$ (27,541)$ 12,193$ 15,199$ (30,319)$ (47,420)$ 119,456$ (50,375)$ 860$ 12,151$ 31,745$ (59,286)$ % Difference 0.48% 0.00% 31.22% -48.77% -100.00% 0.25% -1.57% 1.30% 4.93% -6.95% -30.41% 45.33% 0.00% -3.69% New 1.49% 15.79%Unrestricted General Fund Changes OBJECT

LCFF - Prior Year Adj 8019 -$ -$ -$ LCFF - VCOE Transfer Spec Ed - Remove prior year 80##/7142 (4,522)$ (4,522)$ (4,522)$ (4,522)$ -$ LCFF - Excess Property Taxes 80##/7142 13,142$ 13,142$ -$ 13,142$ Mandated Cost - Ongoing 8550 (94)$ (94)$ -$ (94)$ Mandated Cost - One-time 8550 16,660$ 16,660$ -$ 16,660$ Lottery Current Year 8560 (1,492)$ (1,492)$ -$ (1,492)$ Lottery Prior Year 8560 287$ 287$ -$ 287$ Miscellaneous State - Remove py one-time 8590 (1,997)$ (1,997)$ -$ (1,997)$ Sale of Equipment/Supplies 8631 -$ -$ -$ -$ Rents and Leases (Civic Use) - Remove py 8650 (6,265)$ (6,265)$ -$ (6,265)$ Interest 8660 (1,855)$ (1,855)$ -$ (1,855)$ Interagency 8677 (120)$ (120)$ -$ (120)$ Miscellaneous Local 8691 1$ 1$ -$ 1$ Miscellaneous Local (Donations, Field Trips, Etc.) - Not budgeted until received - Remove Prior Year 8699 (20,507)$ (20,507)$ -$ (20,507)$ Miscellaneous Local (Donations, Field Trips, Etc.) - Budget Current Year Received 8699 10,054$ 10,054$ -$ 10,054$ Direct Services (VCOE Transfer) Remove 1/2 8782 (11,568)$ (11,568)$ -$ (11,568)$ Transfers In (Retiree Benefits Fund) - Remove py 8919 (18,873)$ (18,873)$ -$ (18,873)$ Transfer Out -$ -$ -$ Transfer In from Close of Charter School 8965 -$ -$ -$ Contributions to Restricted (Decrease in Contributions) 8980 (391)$ (391)$ -$ (391)$ Certificated Teacher Salaries (Reduced .54 FTE and 1 retirement/replacement 1100 -$ (40,001)$ (40,001)$ 40,001$ Certificated Substitutes 1110 -$ (5,735)$ (5,735)$ 5,735$ Certificated Stipends 1130 -$ 790$ 790$ (790)$ Certificated Extra Duty 1140 -$ 10,940$ 10,940$ (10,940)$ Certificated Wellness Bonus 1160 -$ 2,670$ 2,670$ (2,670)$ Certificated Administration (Addition of .40 FTE) and Increase in Salary 1301 -$ 43,529$ 43,529$ (43,529)$ Classified Instructional Aides (Temporary one-time) 2100 -$ 3,012$ 3,012$ (3,012)$ Classified Support 2200 -$ 6,762$ 6,762$ (6,762)$ Classified Clerical 2400 -$ 5,201$ 5,201$ (5,201)$ Classified Other (Noon Duty, Etc.) 2900 -$ 223$ 223$ (223)$ Benefits - STRS 3100 -$ 7,228$ 7,228$ (7,228)$ Benefits - PERS 3200 -$ 2,291$ 2,291$ (2,291)$ Benefits - OASDI/Medicare 3300 -$ (456)$ (456)$ 456$ Benefits - Health and Welfare 3400 -$ 2,041$ 2,041$ (2,041)$ Benefits - State Unemployment 3500 -$ (2,365)$ (2,365)$ 2,365$ Benefits - Worker's Comp. 3600 -$ (3,609)$ (3,609)$ 3,609$ Benefits - Retiree's Benefits 3700 -$ 550$ 550$ (550)$ Benefits - Other Benefits - Remove 3900 -$ (36,000)$ (36,000)$ 36,000$ Textbooks - Instructional 4100 -$ 188$ 188$ (188)$ Other Books - Instructional 4200 -$ (3,854)$ (3,854)$ 3,854$ Other Books - Inst. Library 4200 -$ -$ -$ Other Books - School Admin 4200 -$ 630$ 630$ (630)$ Other Books - Board 4200 -$ 180$ 180$ (180)$ Materials and Supplies - Inst. - Tech Remove py one-time 4300 -$ (28,273)$ (28,273)$ 28,273$ Materials and Supplies - Inst. - LCAP - All 4300 -$ 14,769$ 14,769$ (14,769)$ Materials and Supplies - Inst. - LCAP - Supplemental 4300 -$ 5,000$ 5,000$ (5,000)$ Materials and Supplies - Instructional 4300 -$ 7,715$ 7,715$ (7,715)$ Materials and Supplies - Inst. Library 4300 -$ 100$ 100$ (100)$ Materials and Supplies - Parent Part. LCAP - All 4300 -$ 2,000$ 2,000$ (2,000)$ Materials and Supplies - School Admin 4300 -$ 2,703$ 2,703$ (2,703)$ Materials and Supplies - Health Services 4300 -$ 110$ 110$ (110)$


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BALANCE


LCFF Federal State Local In to Rest. G/F Sources Salaries Salaries Benefits Supplies Services Outlay Outgo Out Total (Decrease)64656667686970717273747576777879808182838485868788899091

9293949596979899

100101102

103104105106107108109110111112113114115116117118119120121122123124

Materials and Supplies - Pupil Transp 4300 -$ 11,415$ 11,415$ (11,415)$ Materials and Supplies - Ancillary - LCAP - All 4300 -$ 6,000$ 6,000$ (6,000)$ Materials and Supplies - Ancillary - ASES 4300 -$ 1,065$ 1,065$ (1,065)$ Materials and Supplies - Board 4300 -$ 78$ 78$ (78)$ Materials and Supplies - Maint. 4300 -$ 8,342$ 8,342$ (8,342)$ Noncapitalized Equipment - Inst. Tech. - Remove py one-time 4400 -$ (78,410)$ (78,410)$ 78,410$ Noncapitalized Equipment - School Admin 4400 -$ 302$ 302$ (302)$ Nonncapitalized Equipment - Board 4400 -$ -$ -$ -$ Materials and Supplies - Food Serv - After School 4700 -$ 2,520$ 2,520$ (2,520)$ Travel and Conferences 5200 -$ 8,537$ 8,537$ (8,537)$ Memberships and Dues 5300 -$ 387$ 387$ (387)$ Insurance 4300 -$ 866$ 866$ (866)$ Utilities 5500 -$ 3,866$ 3,866$ (3,866)$ Repairs/Leases Instructional 5600 -$ 973$ 973$ (973)$ Repairs/Leases School Admn. 5600 -$ 446$ 446$ (446)$ Repairs - Transportation 5600 -$ 2,623$ 2,623$ (2,623)$ Repairs/Leases - Board/Supt. 5600 -$ 205$ 205$ (205)$ Repairs - Maintenance 5600 -$ 5,372$ 5,372$ (5,372)$ Direct Service Transfers 57## -$ 1,465$ 1,465$ (1,465)$ Other Contracts and Services - Inst. LCAP - All 5800 -$ 10,500$ 10,500$ (10,500)$ Other Contracts and Services - Inst. Other 5800 -$ 5,993$ 5,993$ (5,993)$ Other Contracts and Services - Library 5800 -$ 26$ 26$ (26)$ Other Contracts and Services - School Admin 5800 -$ 5,880$ 5,880$ (5,880)$ Other Contracts and Services - Health Services 5800 -$ 43$ 43$ (43)$ Other Contracts and Services - Pupil Testing 5800 -$ 574$ 574$ (574)$ Other Contracts and Services - Pupil Transportation 5800 -$ 167$ 167$ (167)$ Other Contracts and Services - Ancillary 5800 -$ 1,164$ 1,164$ (1,164)$ Other Contracts and Services - Board/Supt 5800 -$ 6,881$ 6,881$ (6,881)$ Other Contracts and Services - Board/Supt Onetime Fund Raising 5800 -$ 45,000$ 45,000$ (45,000)$ Other Contracts and Services - General Admin 5800 -$ 4,308$ 4,308$ (4,308)$ Other Contracts and Services - Technology 5800 -$ 775$ 775$ (775)$ Other Contracts and Services - Maint. 5800 -$ -$ -$ -$ Other Contracts and Services - Audit (Board/Supt) 5801 -$ 812$ 812$ (812)$ Other Contracts and Services - BSA Services 5803 -$ 1,445$ 1,445$ (1,445)$ Other Contracts and Services - Employ. Fees 5804 -$ 1,563$ 1,563$ (1,563)$ Other Contracts and Services - Legal Fees 5899 -$ 3,654$ 3,654$ (3,654)$ Communications (Telephone, Internet, Postage) 5900 -$ 5,932$ 5,932$ (5,932)$ Capital Outlay - Remove py one-time Tech Wifi project 6200 -$ (50,375)$ (50,375)$ 50,375$ Capital Outlay - Equipment Miantenance 6400 -$ -$ -$ Indirect Costs (Increase in cost recovery from Restricted Programs) 73## (0)$ (0)$ 5,382$ 5,382$ (5,382)$ Transfer Out to Cafeteria Fund 7616 -$ -$ 12,151$ 12,151$ (12,151)$ Total Unrestricted General Fund Changes 8,620$ -$ 13,364$ (30,261)$ (18,873)$ (391)$ (27,541)$ 12,193$ 15,199$ (30,319)$ (47,420)$ 119,456$ (50,375)$ 860$ 12,151$ 31,745$ (59,286)$ DIFFERENCE (0)$ -$ -$ -$ 0$ -$ 0$ 0$ -$ (0)$ -$ -$ -$ 0$ -$ (0)$ 0$ RESTRICTED G/F: 2014/15 First Interim -$ 183,745$ 55,723$ 165,584$ -$ 154,211$ 559,263$ 147,032$ 57,028$ 56,884$ 81,645$ 213,690$ -$ 92,194$ -$ 648,473$ (89,210)$ RESTRICTED G/F: 2013/14 Actuals -$ 169,655$ 112,592$ 158,223$ -$ 153,820$ 594,290$ 136,813$ 53,246$ 49,537$ 36,785$ 182,050$ -$ 112,088$ -$ 570,519$ 23,771$ Difference -$ 14,090$ (56,869)$ 7,361$ -$ 391$ (35,027)$ 10,219$ 3,782$ 7,347$ 44,860$ 31,640$ -$ (19,894)$ -$ 77,954$ (112,981)$ % Difference 0.00% 8.30% -50.51% 4.65% 0.25% -5.89% 7.47% 7.10% 14.83% 121.95% 17.38% 0.00% -17.75% #DIV/0! 13.66% -475.29%Restricted General Fund Changes RESOURCE

Title I - PY Carryover R3010 (7,901)$ (7,900.72)$ -$ (7,900.72)$ Title I - Current Year R3010 15,644$ 15,643.74$ (3,991)$ 3,518$ 1,420$ (1,897)$ 11,401$ (2,707)$ 7,743.02$ 7,900.72$ Special Ed Federal R3310 (1)$ (1.00)$ (10,676)$ (1,137)$ 927$ 8,805$ 2,080$ (1.00)$ -$ Special Ed Federal Preschool R3315 (0)$ (0)$ (0)$ (0)$ -$ Special Ed Federal Preschool R3320 0$ 0$ 0$ 0$ -$ Title II Teacher Quality - Prior Year R4035 (3,292)$ (3,292)$ -$ (3,292)$ Title II Teacher Quality - Current Year R4035 3,484$ 3,484$ (7,780)$ (968)$ 6,447$ 2,975$ (482)$ 192$ 3,292$ Title III LEP - Prior Year R4203 (520)$ (520)$ -$ (520)$ Title III LEP - Current Year R4203 6,675$ 6,675$ (3,975)$ 10,101$ (394)$ 419$ 4$ 6,156$ 520$ ASES R6010 (6,492)$ (6,492)$ (3,741)$ (3,532)$ 781$ -$ (6,492)$ -$ Prop. 39 (Will budget when Exp. Plan Submitted) R6230 -$ -$ -$ Lottery - Prior Year R6300 (109)$ (109)$ -$ (109)$ Lottery - Current Year R6300 174$ 174$ (3,123)$ 1,125$ (1,998)$ 2,172$


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BALANCE


LCFF Federal State Local In to Rest. G/F Sources Salaries Salaries Benefits Supplies Services Outlay Outgo Out Total (Decrease)125126127128129130131132133134135136137138139140141142143144145146147148

Special Ed (AB602) - Prior Year R6500 (5,394)$ (5,394)$ -$ (5,394)$ Special Ed (AB602) - Current Year R6500 6,677$ (4,372)$ 2,305$ 8,436$ 54$ 1,969$ 191$ 7,023$ (20,763)$ (3,089)$ 5,394$ Special Ed R6501 519$ 519$ -$ 519$ Special Ed Mental Health R6512 (2,593)$ (2,593)$ (2,593)$ (2,593)$ -$ EIA - PY R7091 -$ 21,843$ 550$ 6,943$ 1,462$ 30,799$ (30,799)$ School Based - Prior Year R7250 -$ (6,355)$ (807)$ (1,698)$ (266)$ (9,126)$ 9,126$ Common Core One-time - Prior Year R7405 (50,442)$ (50,442)$ 5,270$ 689$ 31,218$ 6,595$ 43,772$ (94,214)$ Safety Credits - Current Year R9002 (2,728)$ 4,051$ 1,323$ 657$ 58$ -$ 608$ 1,323$ -$ Cost Containment R9003 4,000$ 4,000$ 4,000$ 4,000$ -$ AVID - Prior Year R9077 3,206$ 712$ 3,918$ -$ 4,746$ (828)$ 3,918$ -$ Donations R9079 (2,119)$ (2,119)$ (2,995)$ 552$ (2,444)$ 324$ Microsoft - Prior Year Carryover R9150 10,793$ 10,793$ 10,793$ 10,793$ -$ Olweus Grant - Remove Prior Year R9160 (5,000)$ (5,000)$ (3,229)$ (423)$ (426)$ (427)$ (495)$ (5,000)$ -$

-$ -$ -$ Total Restricted General Fund Changes -$ 14,090$ (56,869)$ 7,361$ -$ 391$ (35,027)$ 10,219$ 3,782$ 7,347$ 44,860$ 31,640$ -$ (19,894)$ -$ 77,953$ (112,981)$ DIFFERENCE -$ -$ -$ 0$ -$ (0)$ -$ -$ -$ -$ 0$ -$ -$ -$ -$ 0$ (0)$

TOTAL GENERAL FUND CHANGES 8,620$ 14,090$ (43,505)$ (22,899)$ (18,873)$ 0$ (62,568)$ 22,412$ 18,981$ (22,972)$ (2,560)$ 151,096$ (50,375)$ (19,034)$ 12,151$ 109,699$ (172,267)$ DIFFERENCE -$ -$ -$ -$ -$ (0)$ 0$ 0$ -$ -$ 0$ -$ -$ -$ -$ 0$ (0)$

TOTAL GENERAL FUND: 2014/2015 First Interim 1,790,623$ 183,745$ 111,897$ 197,370$ -$ -$ 2,283,635$ 1,095,534$ 380,670$ 462,696$ 190,140$ 596,677$ -$ 69,724$ 12,151$ 2,807,592$ (523,957)$ TOTAL GENERAL FUND: 2013/14 Actuals 1,782,003$ 169,655$ 155,402$ 220,269$ 18,873$ -$ 2,346,203$ 1,073,122$ 361,689$ 485,668$ 192,700$ 445,581$ 50,375$ 88,758$ -$ 2,697,893$ (351,690)$ Difference 8,620$ 14,090$ (43,505)$ (22,899)$ (18,873)$ -$ (62,568)$ 22,412$ 18,981$ (22,972)$ (2,560)$ 151,096$ (50,375)$ (19,034)$ 12,151$ 109,699$ (172,267)$ % Difference 0.48% 8.30% -28.00% -10.40% 0.00% 0.00% -2.67% 2.09% 5.25% -4.73% -1.33% 33.91% -100.00% -21.44% #DIV/0! 4.07% 48.98%

R:\Group\BSA\Somis\Budgets\14-15\Somis 14-15 First Interim Detail PAGE 37 12/2/2014 7:33 PM

Somis Union School District 2014/2015 Cash Flow Worksheet - First Interim Form CASHVentura County

Object July August September October November December January February March April May June Accruals TOTALACTUALS THRU MONTH OF NovA. BEGINNING CASH 9110 1,958,119.02$ 1,947,014.69$ 1,826,174.32$ 1,697,869.39$ 1,557,772.71$ 1,307,535.14$ 1,953,433.35$ 1,810,272.24$ 1,632,677.66$ 1,475,966.02$ 1,946,992.07$ 1,695,909.08$ 1,958,119.02$ B. RECEIPTSRevenue Limit Property Tax 8020-8079 - - - - - 789,130.24 13,786.70 2,563.06 564.31 654,374.80 6,530.17 74,320.73 - 1,541,270.00 LCFF - Revenue Limit 8010-8019 11,184.00 11,184.00 20,132.00 20,132.00 20,132.00 17,962.29 17,962.29 17,962.29 17,962.29 17,962.29 17,962.29 - 9,043.26 199,581.00 LCFF - Categorial 80XX - - - - - - - - - - - - - - Education Protection Account (EPA) 80XX - - 12,645.00 - - 12,440.00 - - 12,440.00 - - 12,235.00 - 49,760.00 Prior Year Adjustment 80XX - 1,381.28 - - - - - - - - - - (1,381.28) - Other 8080-8099 - - - - - - - - - - - - 12.00 12.00 In-Lieu to Charter 8096 - - - - - - - - - - - - - - IDEA Part B 3310 8181 - - - - - - - - 8,873.34 - 8,872.52 - 23,081.14 40,827.00 Special Ed Preschool 3315 8182 - - - - - - - - - - - - 1,808.00 1,808.00 Special Ed Preschool Local 3320 8182 - - - - - - - - - - - - 3,569.00 3,569.00 Special Ed Preshool Local 3324 8182 - - - - - - - - - - - - - - Title I 3010 8290 - 36,597.00 (22,382.26) - - - 42,965.20 - - 32,223.90 - - 18,009.16 107,413.00 Title II, Teacher Quality 4035 8290 - - 1,721.42 - - - 5,734.80 - - 4,301.10 - - 2,579.68 14,337.00 Title II, EETT 4045 8290 - - - - - - - - - - - - - - Title III, LEP 4203 8290 - - - - - - 6,316.40 - - 4,737.30 - - 4,737.30 15,791.00 Mandated Cost Reimbursement 8550 - - - - 21,961.00 - - - - - - - 1,665.00 23,626.00 Lottery Unrestricted 1100 8560 - - 4,853.86 (3,252.31) - - 8,121.25 - - 8,121.25 - - 14,640.95 32,485.00 Lottery Restricted 6300 8560 - - 5,228.30 (4,287.52) - - - - - - - - 7,262.22 8,203.00 Prop 39 Energy Grant 8590 - - - - - - - - - - - - - - ASES 6010 8590 - 30,888.00 - - - - - - 11,880.00 - - - 4,752.00 47,520.00 Other State Income 8590 - - - 62.77 - - - - - - - - 0.23 63.00 Lease & Rentals 8650 - - 400.00 2,250.00 400.00 - - - - - - - (400.00) 2,650.00 Interest 8660 - - - 1,465.48 - 1,010.25 - 792.75 792.75 - 768.75 - 2,670.02 7,500.00 Sale of Equipment 8631 - - - - - - - - - - - - - - Non-Revenue Limit 50% 8691 - - - - - - - - - - - - 13.00 13.00 Food Service Sales 9531 8634 - - - - - - - - - - - - - - Other Local Income 8699 7,243.03 33.94 79.90 2,614.40 6,320.96 1,778.21 1,308.56 - 961.98 848.62 - - 11,200.40 32,390.00 Direct Service Revenue - VCOE 8782 - - - - - - - - - - - - 11,569.00 11,569.00 AB602 6500 8792 6,878.00 6,878.00 12,882.00 12,380.00 12,380.00 12,892.32 12,892.32 12,892.32 12,892.32 12,892.32 12,892.32 - 14,496.08 143,248.00 Special Ed 6501 8792 - - - - - - - - - - - - - - Special Ed 6512 8792 - - - - - - - - - - - - - - Other Transfers 8919 - - - - - - - - - - - - - - Error Account 8999 - - - - - - - - - - - - - - TOTAL RECEIPTS 25,305.03 86,962.22 35,560.22 31,364.82 61,193.96 835,213.31 109,087.52 34,210.42 66,366.99 735,461.57 47,026.05 86,555.73 129,327.16 2,283,635.00 C. DISBURSEMENTS Certificated Salaries 1000-1999 14,663.88 90,266.38 94,698.58 97,167.67 94,918.24 95,311.46 92,682.18 93,558.60 101,556.00 106,814.57 106,814.57 106,814.57 267.32 1,095,534.00 Classified Salaries 2000-2999 16,232.58 24,563.16 31,903.74 32,030.35 32,299.57 32,356.95 32,356.95 32,356.95 32,356.95 35,211.98 35,211.98 35,211.98 8,576.88 380,670.00 Employee Benefits 3000-3999 5,920.98 17,642.09 38,766.09 38,885.01 39,547.75 46,269.60 46,269.60 46,269.60 46,269.60 45,344.21 45,344.21 45,344.21 823.06 462,696.00 Supplies 4000-4999 9,324.76 13,491.46 8,397.78 4,760.00 1,591.82 19,014.00 19,014.00 7,605.60 5,761.24 8,841.51 58,943.40 30,422.40 2,972.03 190,140.00 Services 5000-5999 16,676.49 35,053.68 26,042.48 49,323.56 14,084.18 18,079.31 32,459.23 18,198.65 45,466.79 41,767.39 65,634.47 113,368.63 120,522.14 596,677.00 Capital Outlays 6000-6599 - - - - - - - - - - - - - - Other Outgo 7000-7399 - - - - 5,699.37 - - - - - - - 63,660.63 69,360.00 Other Outgo 7438-7439 - - - - - - - - - - - - - - Interfund Transfers Out 7600-7629 - - - - - - - 12,515.00 - - - - - 12,515.00 All Other Financing Uses 7630-7699 - - - - - - - - - - - - - - Other Disbursements - - TOTAL DISBURSEMENTS 62,818.69 181,016.77 199,808.67 222,166.59 188,140.93 211,031.32 222,781.96 210,504.40 231,410.58 237,979.65 311,948.62 331,161.78 196,822.05 2,807,592.00 INCOME LESS EXPENDITURES (37,513.66) (94,054.55) (164,248.45) (190,801.77) (126,946.97) 624,181.99 (113,694.44) (176,293.99) (165,043.59) 497,481.93 (264,922.56) (244,606.05) (67,494.89) (523,957.00) D. PRIOR YEAR TRANSACTIONS Cash in Bank 9120 - - - - - - - - - - - - 6,348.85 6,348.85 Accounts Receivable 92XX 106,192.37 6,493.22 27,250.84 46,556.81 (13,931.73) 15,233.56 - - - (45,700.67) 6,645.64 41,679.40 - 190,419.44 Accounts Payable 9510-9650 (79,783.04) (33,279.04) 8,692.68 4,148.28 (109,358.87) 6,482.67 (29,466.68) (1,300.60) 8,331.96 19,244.79 7,193.93 (4,124.53) - (203,218.45) Rounding Adjustment - 0.14 0.14 TOTAL PY TRANSACTIONS 26,409.33 (26,785.82) 35,943.52 50,705.09 (123,290.60) 21,716.22 (29,466.68) (1,300.60) 8,331.96 (26,455.88) 13,839.57 37,554.87 6,348.99 (6,450.02) E. NET INCREASE/(DECREASE) (B-C+D) (11,104.33) (120,840.37) (128,304.93) (140,096.68) (250,237.57) 645,898.21 (143,161.11) (177,594.58) (156,711.63) 471,026.05 (251,082.99) (207,051.18) (61,145.90) (530,407.02) F. ENDING CASH (A+E) 1,947,014.69 1,826,174.32 1,697,869.39 1,557,772.71 1,307,535.14 1,953,433.35 1,810,272.24 1,632,677.66 1,475,966.02 1,946,992.07 1,695,909.08 1,488,857.90 G. ENDING FUND BALANCE 1,427,712.00 ACTUAL CASH BALANCE 1,947,014.69$ 1,826,174.32$ 1,697,869.39$ 1,557,772.71$ 1,307,535.14$ -$ DIFFERENCE -$ -$ -$ -$ -$ 1,953,433.35$ 1,810,272.24$ 1,632,677.66$ 1,475,966.02$ 1,946,992.07$ 1,695,909.08$ 1,488,857.90$

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