NO V A T O UN I F I E D SC H O O L DI S T R I C T Business ... · 3/17/2015 · NO V A T O UN I F...

N O V A T O U N I F I E D S C H O O L D I S T R I C T

Business Services

TO: Board of Trustees

FROM: Karen Maloney, Assistant Superintendent – Business & Operations

Nancy Walker, Director Fiscal Services

DATE: March 17, 2015

RE: Discussion/Action: Approve 2014-2015 Second Interim Budget Report

Objective

Approve the 2014-2015 Second Interim Budget Report with a positive qualification.

Background

State law requires that school districts review their budgets twice during the fiscal year;

with the second report prepared using January 31 data. The report is due March 15th of

each year.

The second such review, referred to as the “Second Interim Budget Report”, is attached

for the Board’s review and approval. In summary, the reports document that the District

certifies it will be able to meet its financial obligations for the current and two

subsequent fiscal years.

Funding Source/Cost

As noted in the attached budget reports

Recommendation

The Superintendent and staff recommend approval of the 2014-2015 Second Interim

Budget Report with a positive certification as presented.


Business Services

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2014-2015 SECOND INTERIM REPORT

March 17, 2015

NARRATIVE

The adoption of the Governor’s State Budget in June 2013 by California State Legislators

resulted in the most comprehensive change to school finance in 40 years. A new

funding model, Local Control Funding Formula (LCFF), replaced the revenue limit

formula and the majority of the categorical programs. The 2014-2015 year was the

second year of the LCFF implementation, and the first year for adoption of the Local

Control and Accountability Plan (LCAP) along with the budget.

This formula change is a redistribution of state funds to students identified as low

income, English learners, and/or foster youth, with accountability measures contained

in the LCAP with a focus on increased student achievement.

The passage of Proposition 30, in November 2012, resulted in increased state funding

from a ¼ % temporary sales tax increase, and an increase in the tax rate of the

wealthiest of California taxpayers. This increase in state funds, in addition to the ending

of the Great Recession, resulted in increased funding for California school districts,

beginning with the 2013-2014 budget, which are expected to continue for several

years.

The new LCFF funding formula is based on funding being restored to the 2007-2008

funding levels, including an annual COLA, over an eight-year period ending in 2020-

2021; thus, providing a significant increase in school funding after five years of reduced

or flat funding. It should be noted that Novato Unified School District’s (NUSD) funding

was cut by more $50 million since 2007-2008.

The Second Interim Report provides actual financial activity from July 1, 2014 to January

31, 2015, with financial projections for the year ended June 30, 2015. The report also

includes a Multi-Year Projection (MYP) for the two subsequent years. NUSD is budgeted

to expend $4,647,689 in excess of revenues in the 2014-2015 year for the Combined

Fund. As the 2013-2014 year ended with $2,760,454 in carryover balances, deficit

spending was expected to occur in the 2014-2015 year. The Combined Ending Fund

Balance is projected to be $13,144,904 as of June 30, 2015, or 17.3% of total

expenditures. The components of the ending fund balance are identified and adjusted

each reporting period; see page 5 for the specific components.

The attached reports indicate that the District continues to maintain adequate reserves

per the General Fund budget report for 2014-2015 and the Multi-Year Projection for

2015-2016 and 2016-2017. Significant components of the budget, and relative changes

since the First Interim Report, are included on page 5.

2 | P a g e

The Department of Finance has projected to fund the LCFF GAP at 32.19% and 23.17%

in 2015-2016 and 2016-2017, respectively. This would result in a 6.14% and 2.91%

increase in State Funding for the 2015-2016 and 2016-2017 years. The cost of living

adjustment, as represented by COLA, is projected at 1.58% and 2.10%. However, as the

District is experiencing a decline in projected enrollment of 87 ADA in 2015-2016 and 80

ADA in 2016-2017, LCFF revenues will be reduced by approximately $665,202 in 2015-

2016 and an estimated $636,240 in 2016-2017. After adjusting for a reduction of four (4)

teachers in 2015-2016 and two (2) in 2016-2017, due to declining enrollment, it is

estimated that the district will deficit spend $1,008,669 and $720,287 in 2015-2016 and

2016-2017, respectively. Deficit spending flows from the restricted portion of the

General Fund, the Unrestricted General Fund has a projected surplus of $182,503 and

$34,789 in 2015-2016 and 2016-2017, respectively. It should be noted that the increase

in STRS and PERS is $519,979 in 2015-2016 and $1,023,531 in 2016-2017.

REVENUES

Local Control Funding Formula (LCFF) (Form 01)

Decrease of $64,134 in LCFF revenue due to change in GAP percentage funding.

Federal Revenues (Form 01I):

Federal revenues increased by a net $104,459. Restricted federal revenues increased

by $104,459 due to an increase of $63,757 in Special Education IDEA/Preschool

entitlements, $11,186 Mental Health IDEA entitlement, decrease of ($58,872) Title I

entitlement (updated Census data), receipt of $86,581 from the Medi-Cal billing

program, and $1,807 in higher than projected NJROTC funding.

Other State Revenues (Form 01I):

State revenues increase by $35,619, San Marin High School was awarded a Specialized

Secondary Grant in the amount of $35,000.

Other Local Revenues (Form 01I):

Local revenues increased by $401,182 from the following sources:

Facilities Fees $75,000

Redevelopment Agency RDA $86,000

MSA $32,484

PTA $70,858

General Donations $162,241

MCOE/ROP $16,054

Fidelity Charitable Grant (LV) $18,000

Microsoft Voucher Program ($60,000)

Lost text/library books $2,796

Various ($2,251)

Total $401,182

3 | P a g e

EXPENDITURES

Certificated Salaries (Form 01I):

The combined budget for certificated salaries increased by $117,069, of which, the

unrestricted budget for certificated salaries increased by $31,712 and $85,357 in the

restricted since the First Interim reporting period, these changes are the result of

reallocating school site and departments budgets.

Classified Salaries (Form 01I):

The combined budget for classified salaries increased by $5,571 since the First Interim

reporting period, this is primarily due to the reallocation of school/site department

budgets and some savings due to vacancies.

Employee Benefits (Form 01I):

The combined budget for employee benefits decreased by $50,617, again this is

primarily due to the reallocation of school site/department carryover and savings due

to vacancies.

Books and Supplies (Form 01I):

The combined budget for books and supplies increased by $110,440 due to the

reallocation of school site/department budgets and appropriations from the receipt of

school site newly added revenue since the First Interim reporting period.

Services and Other Operating Expenditures (Form 01I):

The combined budget for services and operating expenditures increased by $640,721,

of which, the unrestricted budget for services and other operating expenditures

increased by $147,163 and include:

$24,500 Leadership Associates contract

$21,210 projected utilities costs

$101,453 reallocation of school/department budgets

Restricted services and other operating expenditures increased by $493,558. The

majority of the increase is attributed to the following:

$234,230 in projected NPS/NPA/residential placement costs

$133,500 in Special Education settlement costs

$59,000 in legal fees

Posting of new school site revenues and reallocation of

school/department budgets

Capital Outlay (Form 01I):

The combined budget for capital outlay increased by $133,449, of which, the

unrestricted budget for capital outlay expenditures increased by $92,699 due to $16,000

for the purchase of van (transportation department) and reallocation of

school/department budgets.

Restricted capital outlay expenditures increased by a net $40,750 due to the

reallocation of school/department budgets.

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General Fund Contributions (Form 01I):

The Unrestricted General Fund contribution to restricted programs increased by $65,643

since the First Interim reporting period.

Contributions to/from Restricted Programs

Program

2014-2015

First Interim

2014-2015

Second Interim Change

Special Education $5,027,533 $5,082,925 $55,392

Mental Health $764,025 $1,021,523 $257,498

Special Ed. Excess Costs/

Trans ADA(MCOE) $1,667,424 $1,420,177 ($247,247)

Total Special Ed. Programs $7,458,982 $7,524,625 $65,643

Restricted Maintenance $1,442,960 $1,442,960 $0

Retiree Benefit $90,000 $90,000 $0

Parcel Tax ($1,898,909) ($1,898,909) $0

Total Contributions $7,093,033 $7,158,676 $65,643

5 | P a g e

FUND BALANCE RESERVES (Form 01I)

The Reserve for Economic Uncertainties is now $2,282,102, or 3% of total general fund

expenditures.

To summarize the numbers:

Revenues $ 71,422,380

Expenditures $ 75,528,265

Other Sources and Uses $ 541,804

Operating Deficit $ (4,647,689)

Beginning Balance $17,792,593

Ending Balance $13,144,904

Components of the Ending Balance are as follows:

Legally Restricted General Fund $ 2,259,895

Economic Uncertainties – 3% $ 2,282,102

Designations:

RDA $ 1,486,492

Reserve for Declining Enrollment $ 1,151,914

Reserve for LCFF GAP Funding Uncertainty $ 1,536,308

Total Designations $ 4,174,714

Undesignated $ 4,428,193

Total Fund Balance $13,144,904

6 | P a g e

MULTI-YEAR PROJECTIONS (Form MYPI)

As noted above, a Multi-Year Projection (MYP) has been prepared that demonstrates

the District will be able to meet its financial obligations for the two years subsequent to

2014-2015. Although the MYP shows that the District is able to meet its financial

obligations, it is important to note that revenues are based on State projections, which

are questionable at best.

The following assumptions were used in developing the 2015-2016 and 2016-2017 MYP:

DOF GAP funding LCFF (net/decline) 32.19% (2015-2016) and 23.17% (2016-2017)

Effective increase in total LCFF

Funding with decline in ADA 6.14% (2015-2016) and 2.91% (2016-2017)

Estimated Enrollment* 7,675 (2015-2016), 7,595 (2016-2017)

Estimated NUSD P2 ADA* 7,390.26 (2015-2016), 7,310.26 (2016-2017)

Funded ADA NUSD (Prior Year) 7,470.46 (2015-2016) and 7,390.26 (2016-2017)

Plus NUSD ADA transfer to MCOE 63.42 ADA (2015-2016 & 2016-2017)

State Revenues Zero COLA; removal of all one-time revenue

Federal Revenue Zero COLA; removal of all one-time/carryover

Local Revenues Removed all one-time revenues/expenditures

Changes in Enrollment (87) 2015-2016 and (80) 2016-2017

Staffing Changes (4 FTE) 2015-2016 and (2 FTE) 2016-2017

Certificated Step/Column Increase 1.5% Increase

Classified Step Increase 2% Increase

Retirement Incentive $100,000 2015-16 and $100,000 2016-17

Payroll Related Costs New STRS/PERS Rates

Health/Welfare New Rates/Employer Cap

Increase (payroll/HW costs) 9.27% (2015-2016) and 7.83% (2016-2017)

Books/Supplies Removed carryover 2%

Operating Expenditures Removed carryover/5%

Capital Outlay None budgeted

Indirect Cost Rate 5%

Contributions/Restricted Programs 5% Increase

Reserve for Economic Uncertainty 3% Reserve

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CASH BALANCES (Form CASHI)

The General Fund cash balance is projected to be positive for the 2014-2015 fiscal year.

OTHER FUNDS

Budgets for all other funds of the District have been presented, and are fiscally solvent

and maintain appropriate reserves.

Adult Education Fund (Form 11I):

Since the First Interim reporting period, the Adult Education program received a grant

from the College of Marin in the amount of $30,200 to support the program. The Adult

Education fund is projected to have an ending fund balance of $76,022.

Deferred Maintenance Fund (Form 14I):

No major changes have been made to the Deferred Maintenance fund since the

budget adoption. The fund has a projected ending balance of $1,879,900.

Building Fund (Form 21I):

This fund is where General Obligation (G.O.) bond funds are deposited once they are

issued, and also where state funds are transferred to from Fund 35. All of the 2001bond

issue ($107,000,000) has been spent. The remaining sources in the fund are from

accrued interest and state modernization reimbursements. As of the Second Interim

reporting period, the fund is expected to have an ending balance of $2,649,445.

Capital Facilities Fund (Form 25I):

This fund is used to account for Developer Fees collected and expended for school

facilities. Projected Developer Fee revenue increased by $88,000 since the First Interim

reporting period. The fund is expected to have an ending balance of $258,340.

Special Reserve Fund for Capital Outlay Projects (Form 40I):

This fund accounts for the revenue realized from the sale of the San Carlos site and for a

gift from the George Roth Foundation. On February 3, 2015, the Board of Trustees

approved the partnership agreement with the County of Marin for a School-Community

Library at Hamilton, Parcel 1B. The total project cost is estimated at $1,528,326. This

project will be funded using $428,326 from fund balance and $1,100,000 from the

County of Marin. The fund is expected to have an ending balance of $1,258,423.

Bond Interest and Redemption Fund (Form 51I):

This fund is used to collect the property taxes that will be used to redeem the general

obligation bonds that were issued to modernize NUSD school sites (see Fund 21).

Cafeteria Enterprise Fund (Form 61I):

Projected revenues and expenditures have increased by $38,621 since the First Interim

reporting period. Staff continues to monitor revenues and participation. This program

continues to be closely monitored. The ending fund balance (net assets) is projected

to be $1,078.

Self-Insurance Fund (Form 67I):

The ending reserve is projected to be $272,910. Since the District carries a policy with a

$25,000 deductible for most losses, it is imperative that the District maintain an

adequate reserve in this fund, especially during these difficult economic times.


Business Services

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2014-2015 Second Interim

Other Funds

Adult

Education

Fund 11

Deferred

Maintenance

Fund 14

Building

Fund 21

Capital

Facilities

Fund 25

Special

Reserve

Fund 40

Café

(FANS)

Fund 61

Self -

Insurance

Fund 67

Revenue $31,482 $0 $5,012 $188,600 $1,045,158 $2,112,318 $693

Expenditure $104,232 $195,164 $5,338,642 $116,935 $1,528,326 $2,292,942 $75,693

Excess (Deficiency)

Revenue Over Expenditures ($72,750) ($195,164) ($5,333,630) $71,665 ($483,168) ($180,624) ($75,000)

Transfers In/Out $72,750 $262,484 $0 $0 $0 $131,570 $75,000

Net Increase/Decrease

in Fund Balance $0 $67,320 ($5,333,630) $71,665 ($483,168) ($49,054) $0

Beginning Fund Balance $76,022 $1,812,580 $7,983,075 $186,675 $1,741,591 $50,132 $272,910

Ending Fund Balance $76,022 $1,879,900 $2,649,445 $258,340 $1,258,423 $1,078 $272,910

Novato Unified School District

2014-2015 Second Interim Report

Unrestricted General Fund Budget

March 17, 2015

2014-2015

First Interim

2014-2015

Second InterimChange

LCFF Sources $54,334,955 $54,270,821 ($64,134)1

Federal Revenue $0 $0 $0

State Revenue $1,797,882 $1,798,501 $619

Local Revenue $478,015 $636,764 $158,749 2

Total Revenues $56,610,852 $56,706,086 $95,234

Certificated $27,321,206 $27,352,918 $31,712 3

Classified $7,528,615 $7,480,196 ($48,419) 3/4

Benefits $9,574,977 $9,475,676 ($99,301) 3/4

Supplies $2,686,208 $2,549,286 ($136,922) 3

Operating Expenditures $3,729,427 $3,876,590 $147,163 5

Equipment $1,110,500 $1,203,199 $92,699 6

Transfer Services $0 $0

Indirect Costs ($499,342) ($502,406) ($3,064)

Total Expenditures $51,451,591 $51,435,459 ($16,132)

Excess of Revenues over Expenditures $5,159,261 $5,270,627 $111,366

Transfers Out $541,804 $541,804 $0

Contributions ($7,093,033) ($7,158,676) ($65,643) 7

Total Sources/Uses ($7,634,837) ($7,700,480) ($65,643)


in Fund Balance ($2,475,576) ($2,429,853) $45,723

Beginning Fund Balance $13,314,862 $13,314,862 $0

Ending Fund Balance $10,839,286 $10,885,009 $45,723

1 Decrease of $64,134 in projected LCFF funding due to the change in GAP percentage funding.

2 Net increase of $158,749 due to receipt of $75,000 in Facilities Use fees, $86,000 redevelopment agency fees (RDA) and

adjustments totaling ($2,251).

3 Reallocation of site/department budgets.

5 Reallocation of site/department budgets and an increase of $24,500 for Leadership Associates and $21,210 in projected

utilities costs.

7 The contribution to the Special Education increased by a net $65,643 due to a decrease ($247,247) in MCOE's projected cost

for students served by MCOE/Special Ed. program, increase of $257,498 in Special Education Mental Health costs, and an

increase of $55,392 in Special Education program costs.

6 Capital outlay expenditures increased by $92,699, due to the reallocation of site/department budgets and an increase of

$16,000 for a van replacement/Transportation department.

4 Reallocation of site/department budgets and adjustments for salary savings due to vacant positions.


2014-2015 Second Interim Report

Restricted General Fund Budget

March 17, 2015

2014-15

First Interim

2014-15


LCFF Sources $0 $0 $0

Federal Revenue $3,360,061 $3,464,520 $104,459 1

State Revenue $668,317 $703,317 $35,000 2

Local Revenue $10,306,024 $10,548,457 $242,433 3

Total Revenues $14,334,402 $14,716,294 $381,892

Certificated $6,672,276 $6,757,633 $85,357 4

Classified $3,237,773 $3,291,763 $53,990 4

Benefits $2,886,758 $2,935,442 $48,684 4

Supplies $2,101,413 $2,127,895 $26,482 4

Operating Expenditures $6,550,021 $7,043,579 $493,558 5

Equipment $61,685 $102,435 $40,750 4

Transfer Services $1,667,424 $1,420,177 ($247,247) 6

Indirect Costs $404,342 $413,882 $9,540

Total Expenditures $23,581,692 $24,092,806 $511,114

Excess of Revenues over Expenditures ($9,247,290) ($9,376,512) ($129,222)

Transfers Out $0 $0 $0

Contributions $7,093,033 $7,158,676 $65,643 7

Total Sources/Uses $7,093,033 $7,158,676 $65,643


in Fund Balance ($2,154,257) ($2,217,836) ($63,579)


Ending Fund Balance $2,323,474 $2,259,895 ($63,579)

7 The contribution to the Special Education increased by a net $65,643 due to a decrease ($247,247) in MCOE's projected cost for

students served by MCOE/Special Ed. program, increase of $257,498 in Special Education Mental Health costs, and an increase of

$55,392 in Special Education program costs.

5 Services and operating expenditures increased by $493,558 increased due to the reallocation of site/department budgets and increase

of $133,500 agreed upon Special Education settlement agreement, $59,000 legal fees, $234,230 for NPA, NPS and/or Residential

placement.

6 Decrease of ($247,247) transfer of services costs based upon updated cost information provided by MCOE for students served by County

operated Special Education programs.

1 Net increase of $104,459 due to an increase of $63,757 Special Ed IDEA/Preschool entitlement, $11,186 Mental Health IDEA entitlement,

decrease of ($58,872) Title I Entitlement (updated census data), receipt of $86,581 Med-Cal billing and $1,807 projected NJROTC funding.

2 Award of $35,000 Specialized Secondary Grant - San Marin High School

3 Net increase of $242,433 in local sources ($70,858 PTA, $2,796 lost text/library books, $32,484 MSA, $18,000 Fidelity Charitable Grant-Loma

Verde, $162,241 donations, $16,054 ROP funding and decrease of ($60,000) Microsoft Voucher program).

4 Reallocation of department/site budgets and budget appropriations from the receipt of school site revenues as noted in footnotes

1, 2 & 3)


Second Interim Report

2014-2015 Combined General Fund Budget

March 17, 2015

2014-2015

First Interim

2014-2015


LCFF Sources $54,334,955 $54,270,821 ($64,134)

Federal Revenue $3,360,061 $3,464,520 $104,459

State Revenue $2,466,199 $2,501,818 $35,619

Local Revenue $10,784,039 $11,185,221 $401,182

Total Revenues $70,945,254 $71,422,380 $477,126

Certificated $33,993,482 $34,110,551 $117,069

Classified $10,766,388 $10,771,959 $5,571

Benefits $12,461,735 $12,411,118 ($50,617)

Supplies $4,787,621 $4,677,181 ($110,440)

Operating Expenditures $10,279,448 $10,920,169 $640,721

Equipment $1,172,185 $1,305,634 $133,449

Transfer Services $1,667,424 $1,420,177 ($247,247)

Indirect Costs ($95,000) ($88,524) $6,476

Total Expenditures $75,033,283 $75,528,265 $494,982

Excess of Revenues over Expenditures ($4,088,029) ($4,105,885) ($17,856)

Transfers Out $541,804 $541,804 $0

Contributions $0 $0 $0

Total Sources/Uses ($541,804) ($541,804) $0


in Fund Balance ($4,629,833) ($4,647,689) ($17,856)


Ending Fund Balance $13,162,760 $13,144,904 ($17,856)

Novato UnifiedMarin County

Second InterimTABLE OF CONTENTS 21 65417 0000000

Form TCI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: tci (Rev 03/03/2014) Page 1 of 1 Printed: 3/11/2015 11:33 AM

G = General Ledger Data; S = Supplemental Data

Data Supplied For:

Form Description

2014-15OriginalBudget

2014-15Board

ApprovedOperating

Budget

2014-15Actuals to

Date

2014-15Projected

Totals

01I General Fund/County School Service Fund GS GS GS GS

09I Charter Schools Special Revenue Fund

10I Special Education Pass-Through Fund

11I Adult Education Fund G G G G

12I Child Development Fund

13I Cafeteria Special Revenue Fund

14I Deferred Maintenance Fund G G G G

15I Pupil Transportation Equipment Fund

17I Special Reserve Fund for Other Than Capital Outlay Projects

18I School Bus Emissions Reduction Fund

19I Foundation Special Revenue Fund

20I Special Reserve Fund for Postemployment Benefits

21I Building Fund G G G G

25I Capital Facilities Fund G G G G

30I State School Building Lease-Purchase Fund

35I County School Facilities Fund G G G G

40I Special Reserve Fund for Capital Outlay Projects G G G G

49I Capital Project Fund for Blended Component Units

51I Bond Interest and Redemption Fund G G G G

52I Debt Service Fund for Blended Component Units

53I Tax Override Fund

56I Debt Service Fund G G G G

57I Foundation Permanent Fund

61I Cafeteria Enterprise Fund G G G G

62I Charter Schools Enterprise Fund

63I Other Enterprise Fund G G G G

66I Warehouse Revolving Fund

67I Self-Insurance Fund G G G G

71I Retiree Benefit Fund

73I Foundation Private-Purpose Trust Fund

AI Average Daily Attendance S S S

CASH Cashflow Worksheet

CHG Change Order Form

CI Interim Certification S

ICR Indirect Cost Rate Worksheet S

MYPI Multiyear Projections - General Fund GS

NCMOE No Child Left Behind Maintenance of Effort GS

SIAI Summary of Interfund Activities - Projected Year Totals G

01CSI Criteria and Standards Review S

ccannon

Highlight

ccannon

Highlight

ccannon

Highlight

ccannon

Highlight

ccannon

Highlight

ccannon

Highlight

ccannon

Highlight

ccannon

Highlight

ccannon

Highlight

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2014-15 Second InterimGeneral Fund

Unrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance

21 65417 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-a (Rev 05/12/2014) Page 1 Printed: 3/11/2015 11:42 AM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 54,026,578.00 54,026,578.00 34,980,483.34 54,270,821.00 244,243.00 0.5%

2) Federal Revenue 8100-8299 100,000.00 100,000.00 2,553.00 0.00 (100,000.00) -100.0%

3) Other State Revenue 8300-8599 1,271,001.00 1,271,001.00 1,031,278.90 1,798,501.00 527,500.00 41.5%

4) Other Local Revenue 8600-8799 396,820.00 396,820.00 404,533.39 636,764.00 239,944.00 60.5%

5) TOTAL, REVENUES 55,794,399.00 55,794,399.00 36,418,848.63 56,706,086.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 27,404,500.00 27,404,500.00 17,148,250.20 27,352,918.00 51,582.00 0.2%

2) Classified Salaries 2000-2999 7,347,621.00 7,347,621.00 4,726,796.51 7,480,196.00 (132,575.00) -1.8%

3) Employee Benefits 3000-3999 9,238,984.00 9,238,984.00 5,668,499.74 9,475,676.00 (236,692.00) -2.6%

4) Books and Supplies 4000-4999 1,945,866.00 1,945,866.00 862,073.59 2,549,285.96 (603,419.96) -31.0%

5) Services and Other Operating Expenditures 5000-5999 3,520,202.00 3,520,202.00 2,391,773.51 3,876,590.04 (356,388.04) -10.1%

6) Capital Outlay 6000-6999 3,000.00 3,000.00 1,118,764.36 1,203,199.00 (1,200,199.00) -40006.6%

7) Other Outgo (excluding Transfers of Indirect 7100-7299

Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (492,683.00) (492,683.00) (12,700.03) (502,406.00) 9,723.00 -2.0%

9) TOTAL, EXPENDITURES 48,967,490.00 48,967,490.00 31,903,457.88 51,435,459.00

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) 6,826,909.00 6,826,909.00 4,515,390.75 5,270,627.00

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 541,804.00 541,804.00 0.00 541,804.00 0.00 0.0%

2) Other Sources/Uses

a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (6,671,817.00) (6,671,817.00) 0.00 (7,158,676.00) (486,859.00) 7.3%

4) TOTAL, OTHER FINANCING SOURCES/USES (7,213,621.00) (7,213,621.00) 0.00 (7,700,480.00)




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (386,712.00) (386,712.00) 4,515,390.75 (2,429,853.00)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 13,314,862.07 13,314,862.07 13,314,862.07 0.00 0.0%

b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 13,314,862.07 13,314,862.07 13,314,862.07

d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 13,314,862.07 13,314,862.07 13,314,862.07

2) Ending Balance, June 30 (E + F1e) 12,928,150.07 12,928,150.07 10,885,009.07

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Expenditures 9713 0.00 0.00 0.00

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 7,392,393.33 7,392,393.33 4,174,714.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 2,113,760.00 2,113,760.00 2,282,102.07

Unassigned/Unappropriated Amount 9790 3,421,996.74 3,421,996.74 4,428,193.00




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 31,746,229.00 31,746,229.00 17,397,507.00 22,782,771.00 (8,963,458.00) -28.2%

Education Protection Account State Aid - Current Year 8012 7,309,866.00 7,309,866.00 4,414,471.00 8,830,858.00 1,520,992.00 20.8%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions

Homeowners' Exemptions 8021 197,598.00 197,598.00 97,213.65 187,235.00 (10,363.00) -5.2%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.0%

County & District Taxes

Secured Roll Taxes 8041 29,436,011.00 29,436,011.00 17,186,275.29 30,933,787.00 1,497,776.00 5.1%

Unsecured Roll Taxes 8042 836,623.00 836,623.00 877,638.16 658,070.00 (178,553.00) -21.3%

Prior Years' Taxes 8043 88,835.00 88,835.00 191,872.49 82,650.00 (6,185.00) -7.0%

Supplemental Taxes 8044 1,608,891.00 1,608,891.00 1,172,875.64 2,232,640.00 623,749.00 38.8%

Education Revenue Augmentation

Fund (ERAF) 8045 (17,116,785.00) (17,116,785.00) (6,577,536.00) (11,263,618.00) 5,853,167.00 -34.2%

Community Redevelopment Funds

(SB 617/699/1992) 8047 411,825.00 411,825.00 455,596.11 577,157.00 165,332.00 40.1%

Penalties and Interest from

Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604)

Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0%

Less: Non-LCFF

(50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, LCFF Sources 54,519,093.00 54,519,093.00 35,215,913.34 55,021,550.00 502,457.00 0.9%

LCFF Transfers

Unrestricted LCFF

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

All Other LCFF

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

Transfers to Charter Schools in Lieu of Property Taxes 8096 (492,515.00) (492,515.00) (235,430.00) (750,729.00) (258,214.00) 52.4%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, LCFF SOURCES 54,026,578.00 54,026,578.00 34,980,483.34 54,270,821.00 244,243.00 0.5%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00

NCLB: Title I, Part A, Basic Grants

Low-Income and Neglected 3010 8290

NCLB: Title I, Part D, Local Delinquent

Program 3025 8290

NCLB: Title II, Part A, Teacher Quality 4035 8290




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

NCLB: Title III, Immigration Education

Program 4201 8290

NCLB: Title III, Limited English Proficient (LEP)

Student Program 4203 8290

NCLB: Title V, Part B, Public Charter Schools

Grant Program (PCSGP) 4610 8290

Other No Child Left Behind

3011-3020, 3026-3205, 4036-4126,

5510 8290

Vocational and Applied Technology Education 3500-3699 8290

Safe and Drug Free Schools 3700-3799 8290

All Other Federal Revenue All Other 8290 100,000.00 100,000.00 2,553.00 0.00 (100,000.00) -100.0%

TOTAL, FEDERAL REVENUE 100,000.00 100,000.00 2,553.00 0.00 (100,000.00) -100.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Current Year 6355-6360 8311

Prior Years 6355-6360 8319

Special Education Master Plan

Current Year 6500 8311

Prior Years 6500 8319

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

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

Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 276,861.00 276,861.00 732,663.00 780,167.00 503,306.00 181.8%

Lottery - Unrestricted and Instructional Materials 8560 994,140.00 994,140.00 298,615.90 1,018,334.00 24,194.00 2.4%


Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

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

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

School Based Coordination Program 7250 8590

After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590

Drug/Alcohol/Tobacco Funds 6650, 6690 8590

California Clean Energy Jobs Act 6230 8590

Healthy Start 6240 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

School Community Violence

Prevention Grant 7391 8590

Quality Education Investment Act 7400 8590

Common Core State Standards

Implementation 7405 8590

All Other State Revenue All Other 8590 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 1,271,001.00 1,271,001.00 1,031,278.90 1,798,501.00 527,500.00 41.5%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.00 0.00

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 149,000.00 149,000.00 150,072.08 235,000.00

Penalties and Interest from Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.00 0.00

Sales

Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 15,000.00 15,000.00 7,036.90 15,000.00 0.00 0.0%

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

Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0%

Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Services 8677 30,000.00 30,000.00 4,007.65 2,000.00 (28,000.00) -93.3%

Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Fees and Contracts 8689 120,000.00 120,000.00 206,003.48 270,450.00 150,450.00 125.4%

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00

All Other Local Revenue 8699 82,820.00 82,820.00 37,413.28 114,314.00 31,494.00 38.0%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers Of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers

From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793

Other Transfers of Apportionments

From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0%

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

TOTAL, OTHER LOCAL REVENUE 396,820.00 396,820.00 404,533.39 636,764.00 239,944.00 60.5%

TOTAL, REVENUES 55,794,399.00 55,794,399.00 36,418,848.63 56,706,086.00 911,687.00 1.6%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 23,588,218.00 23,588,218.00 14,682,882.69 23,605,351.00 (17,133.00) -0.1%

Certificated Pupil Support Salaries 1200 223,565.00 223,565.00 147,531.75 236,384.00 (12,819.00) -5.7%

Certificated Supervisors' and Administrators' Salaries 1300 3,307,324.00 3,307,324.00 2,194,611.79 3,290,376.00 16,948.00 0.5%

Other Certificated Salaries 1900 285,393.00 285,393.00 123,223.97 220,807.00 64,586.00 22.6%

TOTAL, CERTIFICATED SALARIES 27,404,500.00 27,404,500.00 17,148,250.20 27,352,918.00 51,582.00 0.2%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 365,842.00 365,842.00 165,613.17 261,453.00 104,389.00 28.5%

Classified Support Salaries 2200 3,142,393.00 3,142,393.00 2,062,545.25 3,344,253.00 (201,860.00) -6.4%

Classified Supervisors' and Administrators' Salaries 2300 729,985.00 729,985.00 505,576.13 739,729.00 (9,744.00) -1.3%

Clerical, Technical and Office Salaries 2400 2,395,677.00 2,395,677.00 1,601,302.12 2,422,354.00 (26,677.00) -1.1%

Other Classified Salaries 2900 713,724.00 713,724.00 391,759.84 712,407.00 1,317.00 0.2%

TOTAL, CLASSIFIED SALARIES 7,347,621.00 7,347,621.00 4,726,796.51 7,480,196.00 (132,575.00) -1.8%

EMPLOYEE BENEFITS

STRS 3101-3102 2,552,824.00 2,552,824.00 1,493,128.31 2,382,467.00 170,357.00 6.7%

PERS 3201-3202 763,834.00 763,834.00 482,075.62 763,245.00 589.00 0.1%

OASDI/Medicare/Alternative 3301-3302 968,248.00 968,248.00 566,303.26 961,316.00 6,932.00 0.7%

Health and Welfare Benefits 3401-3402 4,107,066.00 4,107,066.00 2,602,818.24 4,520,761.00 (413,695.00) -10.1%

Unemployment Insurance 3501-3502 20,843.00 20,843.00 10,833.34 20,641.00 202.00 1.0%

Workers' Compensation 3601-3602 826,169.00 826,169.00 513,340.97 827,246.00 (1,077.00) -0.1%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%

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

Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 9,238,984.00 9,238,984.00 5,668,499.74 9,475,676.00 (236,692.00) -2.6%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 25,500.00 25,500.00 16,304.51 31,657.00 (6,157.00) -24.1%

Books and Other Reference Materials 4200 294,885.00 294,885.00 115,811.95 360,201.00 (65,316.00) -22.1%

Materials and Supplies 4300 1,547,906.00 1,547,906.00 548,152.94 1,810,642.96 (262,736.96) -17.0%

Noncapitalized Equipment 4400 77,575.00 77,575.00 181,804.19 346,785.00 (269,210.00) -347.0%

Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 1,945,866.00 1,945,866.00 862,073.59 2,549,285.96 (603,419.96) -31.0%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.0%

Travel and Conferences 5200 91,691.00 91,691.00 56,579.45 148,225.00 (56,534.00) -61.7%

Dues and Memberships 5300 40,865.00 40,865.00 19,418.00 40,690.00 175.00 0.4%

Insurance 5400-5450 388,411.00 388,411.00 399,188.00 399,788.00 (11,377.00) -2.9%

Operations and Housekeeping Services 5500 1,618,036.00 1,618,036.00 821,428.59 1,630,926.00 (12,890.00) -0.8%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 234,381.00 234,381.00 207,401.78 285,615.04 (51,234.04) -21.9%

Transfers of Direct Costs 5710 (40,170.00) (40,170.00) (20,157.30) (45,849.00) 5,679.00 -14.1%

Transfers of Direct Costs - Interfund 5750 (5,700.00) (5,700.00) (3,615.66) (6,226.00) 526.00 -9.2%

Professional/Consulting Services and

Operating Expenditures 5800 1,025,507.00 1,025,507.00 815,168.58 1,246,279.00 (220,772.00) -21.5%

Communications 5900 167,181.00 167,181.00 96,362.07 177,142.00 (9,961.00) -6.0%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 3,520,202.00 3,520,202.00 2,391,773.51 3,876,590.04 (356,388.04) -10.1%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 0.00 0.00 15,003.93 15,500.00 (15,500.00) New

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 1,000.00 1,000.00 1,103,760.43 1,185,699.00 (1,184,699.00) #########

Equipment Replacement 6500 2,000.00 2,000.00 0.00 2,000.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 3,000.00 3,000.00 1,118,764.36 1,203,199.00 (1,200,199.00) -40006.6%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500 7221

To County Offices 6500 7222

To JPAs 6500 7223

ROC/P Transfers of Apportionments

To Districts or Charter Schools 6360 7221

To County Offices 6360 7222

To JPAs 6360 7223

Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0%

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

Debt Service

Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 (397,683.00) (397,683.00) (12,700.03) (413,882.00) 16,199.00 -4.1%

Transfers of Indirect Costs - Interfund 7350 (95,000.00) (95,000.00) 0.00 (88,524.00) (6,476.00) 6.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (492,683.00) (492,683.00) (12,700.03) (502,406.00) 9,723.00 -2.0%

TOTAL, EXPENDITURES 48,967,490.00 48,967,490.00 31,903,457.88 51,435,459.00 (2,467,969.00) -5.0%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0%

From: Bond Interest and

Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 0.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0%

To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0%

To: State School Building Fund/

County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0%

To: Cafeteria Fund 7616 131,570.00 131,570.00 0.00 131,570.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 410,234.00 410,234.00 0.00 410,234.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 541,804.00 541,804.00 0.00 541,804.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Sale/Lease-

Purchase of Land/Buildings 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

Transfers from Funds of

Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0%

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from


All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (6,671,817.00) (6,671,817.00) 0.00 (7,158,676.00) (486,859.00) 7.3%

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (6,671,817.00) (6,671,817.00) 0.00 (7,158,676.00) (486,859.00) 7.3%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (7,213,621.00) (7,213,621.00) 0.00 (7,700,480.00) (486,859.00) 6.7%



Restricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 2,949,591.00 2,949,591.00 677,652.84 3,464,520.00 514,929.00 17.5%

3) Other State Revenue 8300-8599 640,864.00 640,864.00 102,634.01 703,317.00 62,453.00 9.7%

4) Other Local Revenue 8600-8799 9,605,748.00 9,605,748.00 6,413,734.45 10,548,457.13 942,709.13 9.8%

5) TOTAL, REVENUES 13,196,203.00 13,196,203.00 7,194,021.30 14,716,294.13

B. EXPENDITURES

1) Certificated Salaries 1000-1999 6,213,105.00 6,213,105.00 4,247,908.60 6,757,633.00 (544,528.00) -8.8%



4) Books and Supplies 4000-4999 813,837.00 813,837.00 982,454.23 2,127,895.31 (1,314,058.31) -161.5%

5) Services and Other Operating Expenditures 5000-5999 6,189,966.00 6,189,966.00 3,200,019.83 7,043,579.10 (853,613.10) -13.8%

6) Capital Outlay 6000-6999 21,071.00 21,071.00 43,824.24 102,435.00 (81,364.00) -386.1%


Costs) 7400-7499 1,667,424.00 1,667,424.00 0.00 1,420,177.00 247,247.00 14.8%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 397,683.00 397,683.00 12,700.03 413,882.00 (16,199.00) -4.1%




FINANCING SOURCES AND USES (A5 - B9) (7,753,166.00) (7,753,166.00) (5,046,618.26) (9,376,512.00)



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 6,671,817.00 6,671,817.00 0.00 7,158,676.00 486,859.00 7.3%

4) TOTAL, OTHER FINANCING SOURCES/USES 6,671,817.00 6,671,817.00 0.00 7,158,676.00




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)


BALANCE (C + D4) (1,081,349.00) (1,081,349.00) (5,046,618.26) (2,217,836.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,508,763.12 3,508,763.12 2,259,895.13

c) Committed



d) Assigned

Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 (112,381.33) (112,381.33) (0.34)




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 0.00 0.00 0.00 0.00

Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00


Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00


Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00


Fund (ERAF) 8045 0.00 0.00 0.00 0.00


(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00


Delinquent Taxes 8048 0.00 0.00 0.00 0.00


Royalties and Bonuses 8081 0.00 0.00 0.00 0.00

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

Less: Non-LCFF

(50%) Adjustment 8089 0.00 0.00 0.00 0.00

Subtotal, LCFF Sources 0.00 0.00 0.00 0.00

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091

All Other LCFF


Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00



TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 1,313,514.00 1,313,514.00 0.00 1,371,697.00 58,183.00 4.4%

Special Education Discretionary Grants 8182 342,010.00 342,010.00 1,206.95 358,770.00 16,760.00 4.9%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0%


Low-Income and Neglected 3010 8290 728,408.00 728,408.00 353,861.50 995,555.00 267,147.00 36.7%


Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 212,631.00 212,631.00 89,548.10 254,239.00 41,608.00 19.6%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)


Program 4201 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Student Program 4203 8290 119,543.00 119,543.00 88,674.76 243,932.00 124,389.00 104.1%


Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0%


3011-3020, 3026-3205, 4036-4126,

5510 8290 0.00 0.00 0.00 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 40,664.00 40,664.00 8,395.29 45,283.00 4,619.00 11.4%

Safe and Drug Free Schools 3700-3799 8290 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue All Other 8290 192,821.00 192,821.00 135,966.24 195,044.00 2,223.00 1.2%

TOTAL, FEDERAL REVENUE 2,949,591.00 2,949,591.00 677,652.84 3,464,520.00 514,929.00 17.5%

OTHER STATE REVENUE


ROC/P Entitlement

Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00 0.00 0.0%

Lottery - Unrestricted and Instructional Materials 8560 236,700.00 236,700.00 29,801.51 264,153.00 27,453.00 11.6%



Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%



School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.00 0.0%

After School Education and Safety (ASES) 6010 8590 112,050.00 112,050.00 72,832.50 112,050.00 0.00 0.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 35,000.00 35,000.00 New

American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Prevention Grant 7391 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 292,114.00 292,114.00 0.00 292,114.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 640,864.00 640,864.00 102,634.01 703,317.00 62,453.00 9.7%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%


Parcel Taxes 8621 4,268,463.00 4,268,463.00 2,328,700.96 4,268,463.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%


Interest 8660 1,000.00 1,000.00 0.00 1,000.00 0.00 0.0%


Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00

Non-Resident Students 8672 0.00 0.00 0.00 0.00


Interagency Services 8677 81,453.00 81,453.00 0.00 97,507.00 16,054.00 19.7%


All Other Fees and Contracts 8689 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 1,553,993.00 1,553,993.00 2,018,945.88 2,489,982.13 935,989.13 60.2%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%




From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 3,700,839.00 3,700,839.00 2,066,087.61 3,691,505.00 (9,334.00) -0.3%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers


From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%


From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%0.00




TOTAL, OTHER LOCAL REVENUE 9,605,748.00 9,605,748.00 6,413,734.45 10,548,457.13 942,709.13 9.8%

TOTAL, REVENUES 13,196,203.00 13,196,203.00 7,194,021.30 14,716,294.13 1,520,091.13 11.5%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES


Certificated Pupil Support Salaries 1200 1,483,455.00 1,483,455.00 937,181.34 1,473,107.00 10,348.00 0.7%

Certificated Supervisors' and Administrators' Salaries 1300 274,216.00 274,216.00 205,681.93 322,394.00 (48,178.00) -17.6%

Other Certificated Salaries 1900 357,930.00 357,930.00 222,584.15 403,224.00 (45,294.00) -12.7%

TOTAL, CERTIFICATED SALARIES 6,213,105.00 6,213,105.00 4,247,908.60 6,757,633.00 (544,528.00) -8.8%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,534,637.00 1,534,637.00 903,214.90 1,533,849.00 788.00 0.1%

Classified Support Salaries 2200 1,132,645.00 1,132,645.00 744,966.33 1,155,133.00 (22,488.00) -2.0%

Classified Supervisors' and Administrators' Salaries 2300 186,928.00 186,928.00 120,330.29 166,452.00 20,476.00 11.0%

Clerical, Technical and Office Salaries 2400 196,077.00 196,077.00 137,427.51 204,443.00 (8,366.00) -4.3%

Other Classified Salaries 2900 160,065.00 160,065.00 130,889.28 231,886.00 (71,821.00) -44.9%


EMPLOYEE BENEFITS

STRS 3101-3102 562,966.00 562,966.00 367,315.78 593,797.00 (30,831.00) -5.5%

PERS 3201-3202 329,399.00 329,399.00 204,882.86 329,240.00 159.00 0.0%

OASDI/Medicare/Alternative 3301-3302 336,800.00 336,800.00 198,037.93 358,481.00 (21,681.00) -6.4%

Health and Welfare Benefits 3401-3402 889,491.00 889,491.00 739,110.09 1,308,414.00 (418,923.00) -47.1%

Unemployment Insurance 3501-3502 6,230.00 6,230.00 3,143.68 7,191.00 (961.00) -15.4%


OPEB, Allocated 3701-3702 90,000.00 90,000.00 56,211.33 90,000.00 0.00 0.0%




BOOKS AND SUPPLIES



Materials and Supplies 4300 531,076.00 531,076.00 362,604.50 1,353,109.31 (822,033.31) -154.8%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 813,837.00 813,837.00 982,454.23 2,127,895.31 (1,314,058.31) -161.5%


Subagreements for Services 5100 2,478,092.00 2,478,092.00 571,130.82 2,361,736.00 116,356.00 4.7%

Travel and Conferences 5200 621,132.00 621,132.00 140,953.98 523,056.00 98,076.00 15.8%


Insurance 5400-5450 0.00 0.00 4,720.00 5,518.00 (5,518.00) New

Operations and Housekeeping Services 5500 2,000.00 2,000.00 157.54 2,000.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 42,185.00 42,185.00 76,925.24 124,651.30 (82,466.30) -195.5%

Transfers of Direct Costs 5710 40,170.00 40,170.00 20,157.30 45,849.00 (5,679.00) -14.1%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 4,494.88 7,394.00 (7,394.00) New


Operating Expenditures 5800 2,986,257.00 2,986,257.00 2,368,227.53 3,950,244.80 (963,987.80) -32.3%

Communications 5900 4,500.00 4,500.00 3,887.54 7,500.00 (3,000.00) -66.7%


OPERATING EXPENDITURES 6,189,966.00 6,189,966.00 3,200,019.83 7,043,579.10 (853,613.10) -13.8%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 1,071.00 1,071.00 498.00 48,525.00 (47,454.00) -4430.8%



Equipment 6400 0.00 0.00 5,284.30 5,285.00 (5,285.00) New

Equipment Replacement 6500 20,000.00 20,000.00 38,041.94 48,625.00 (28,625.00) -143.1%

TOTAL, CAPITAL OUTLAY 21,071.00 21,071.00 43,824.24 102,435.00 (81,364.00) -386.1%


Tuition






Payments to County Offices 7142 1,667,424.00 1,667,424.00 0.00 1,420,177.00 247,247.00 14.8%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,667,424.00 1,667,424.00 0.00 1,420,177.00 247,247.00 14.8%


Transfers of Indirect Costs 7310 397,683.00 397,683.00 12,700.03 413,882.00 (16,199.00) -4.1%

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 397,683.00 397,683.00 12,700.03 413,882.00 (16,199.00) -4.1%





21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00








To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.00 0.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds



Other Sources









(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 6,671,817.00 6,671,817.00 0.00 7,158,676.00 486,859.00 7.3%


(e) TOTAL, CONTRIBUTIONS 6,671,817.00 6,671,817.00 0.00 7,158,676.00 486,859.00 7.3%


(a - b + c - d + e) 6,671,817.00 6,671,817.00 0.00 7,158,676.00 (486,859.00) 7.3%



Summary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance

21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 54,026,578.00 54,026,578.00 34,980,483.34 54,270,821.00 244,243.00 0.5%

2) Federal Revenue 8100-8299 3,049,591.00 3,049,591.00 680,205.84 3,464,520.00 414,929.00 13.6%

3) Other State Revenue 8300-8599 1,911,865.00 1,911,865.00 1,133,912.91 2,501,818.00 589,953.00 30.9%

4) Other Local Revenue 8600-8799 10,002,568.00 10,002,568.00 6,818,267.84 11,185,221.13 1,182,653.13 11.8%

5) TOTAL, REVENUES 68,990,602.00 68,990,602.00 43,612,869.93 71,422,380.13

B. EXPENDITURES

1) Certificated Salaries 1000-1999 33,617,605.00 33,617,605.00 21,396,158.80 34,110,551.00 (492,946.00) -1.5%



4) Books and Supplies 4000-4999 2,759,703.00 2,759,703.00 1,844,527.82 4,677,181.27 (1,917,478.27) -69.5%

5) Services and Other Operating Expenditures 5000-5999 9,710,168.00 9,710,168.00 5,591,793.34 10,920,169.14 (1,210,001.14) -12.5%

6) Capital Outlay 6000-6999 24,071.00 24,071.00 1,162,588.60 1,305,634.00 (1,281,563.00) -5324.1%


Costs) 7400-7499 1,667,424.00 1,667,424.00 0.00 1,420,177.00 247,247.00 14.8%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (95,000.00) (95,000.00) 0.00 (88,524.00) (6,476.00) 6.8%




FINANCING SOURCES AND USES (A5 - B9) (926,257.00) (926,257.00) (531,227.51) (4,105,885.00)



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 541,804.00 541,804.00 0.00 541,804.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (541,804.00) (541,804.00) 0.00 (541,804.00)




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)


BALANCE (C + D4) (1,468,061.00) (1,468,061.00) (531,227.51) (4,647,689.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 3,508,763.12 3,508,763.12 2,259,895.13

c) Committed



d) Assigned



Reserve for Economic Uncertainties 9789 2,113,760.00 2,113,760.00 2,282,102.07

Unassigned/Unappropriated Amount 9790 3,309,615.41 3,309,615.41 4,428,192.66




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 31,746,229.00 31,746,229.00 17,397,507.00 22,782,771.00 (8,963,458.00) -28.2%

Education Protection Account State Aid - Current Year 8012 7,309,866.00 7,309,866.00 4,414,471.00 8,830,858.00 1,520,992.00 20.8%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%


Homeowners' Exemptions 8021 197,598.00 197,598.00 97,213.65 187,235.00 (10,363.00) -5.2%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%



Secured Roll Taxes 8041 29,436,011.00 29,436,011.00 17,186,275.29 30,933,787.00 1,497,776.00 5.1%

Unsecured Roll Taxes 8042 836,623.00 836,623.00 877,638.16 658,070.00 (178,553.00) -21.3%

Prior Years' Taxes 8043 88,835.00 88,835.00 191,872.49 82,650.00 (6,185.00) -7.0%

Supplemental Taxes 8044 1,608,891.00 1,608,891.00 1,172,875.64 2,232,640.00 623,749.00 38.8%


Fund (ERAF) 8045 (17,116,785.00) (17,116,785.00) (6,577,536.00) (11,263,618.00) 5,853,167.00 -34.2%


(SB 617/699/1992) 8047 411,825.00 411,825.00 455,596.11 577,157.00 165,332.00 40.1%


Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.0%


Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0%

Less: Non-LCFF

(50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.0%

Subtotal, LCFF Sources 54,519,093.00 54,519,093.00 35,215,913.34 55,021,550.00 502,457.00 0.9%

LCFF Transfers

Unrestricted LCFF

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

All Other LCFF


Transfers to Charter Schools in Lieu of Property Taxes 8096 (492,515.00) (492,515.00) (235,430.00) (750,729.00) (258,214.00) 52.4%



TOTAL, LCFF SOURCES 54,026,578.00 54,026,578.00 34,980,483.34 54,270,821.00 244,243.00 0.5%

FEDERAL REVENUE


Special Education Entitlement 8181 1,313,514.00 1,313,514.00 0.00 1,371,697.00 58,183.00 4.4%

Special Education Discretionary Grants 8182 342,010.00 342,010.00 1,206.95 358,770.00 16,760.00 4.9%


Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%


Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0%


Low-Income and Neglected 3010 8290 728,408.00 728,408.00 353,861.50 995,555.00 267,147.00 36.7%


Program 3025 8290 0.00 0.00 0.00 0.00 0.00 0.0%

NCLB: Title II, Part A, Teacher Quality 4035 8290 212,631.00 212,631.00 89,548.10 254,239.00 41,608.00 19.6%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)


Program 4201 8290 0.00 0.00 0.00 0.00 0.00 0.0%


Student Program 4203 8290 119,543.00 119,543.00 88,674.76 243,932.00 124,389.00 104.1%


Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0%


3011-3020, 3026-3205, 4036-4126,

5510 8290 0.00 0.00 0.00 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 40,664.00 40,664.00 8,395.29 45,283.00 4,619.00 11.4%


All Other Federal Revenue All Other 8290 292,821.00 292,821.00 138,519.24 195,044.00 (97,777.00) -33.4%

TOTAL, FEDERAL REVENUE 3,049,591.00 3,049,591.00 680,205.84 3,464,520.00 414,929.00 13.6%

OTHER STATE REVENUE


ROC/P Entitlement

Current Year 6355-6360 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6355-6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.00 0.0%




Mandated Costs Reimbursements 8550 276,861.00 276,861.00 732,663.00 780,167.00 503,306.00 181.8%

Lottery - Unrestricted and Instructional Materials 8560 1,230,840.00 1,230,840.00 328,417.41 1,282,487.00 51,647.00 4.2%






School Based Coordination Program 7250 8590 0.00 0.00 0.00 0.00 0.00 0.0%

After School Education and Safety (ASES) 6010 8590 112,050.00 112,050.00 72,832.50 112,050.00 0.00 0.0%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Drug/Alcohol/Tobacco Funds 6650, 6690 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Healthy Start 6240 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 0.00 0.00 35,000.00 35,000.00 New

American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Prevention Grant 7391 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Implementation 7405 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 292,114.00 292,114.00 0.00 292,114.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 1,911,865.00 1,911,865.00 1,133,912.91 2,501,818.00 589,953.00 30.9%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 4,268,463.00 4,268,463.00 2,328,700.96 4,268,463.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 149,000.00 149,000.00 150,072.08 235,000.00 86,000.00 57.7%


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales




All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%


Interest 8660 16,000.00 16,000.00 7,036.90 16,000.00 0.00 0.0%


Fees and Contracts


Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.0%


Interagency Services 8677 111,453.00 111,453.00 4,007.65 99,507.00 (11,946.00) -10.7%


All Other Fees and Contracts 8689 120,000.00 120,000.00 206,003.48 270,450.00 150,450.00 125.4%

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 1,636,813.00 1,636,813.00 2,056,359.16 2,604,296.13 967,483.13 59.1%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%





From County Offices 6500 8792 3,700,839.00 3,700,839.00 2,066,087.61 3,691,505.00 (9,334.00) -0.3%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers


From County Offices 6360 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%


From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%0.00 0.00 0.00 0.00




TOTAL, OTHER LOCAL REVENUE 10,002,568.00 10,002,568.00 6,818,267.84 11,185,221.13 1,182,653.13 11.8%

TOTAL, REVENUES 68,990,602.00 68,990,602.00 43,612,869.93 71,422,380.13 2,431,778.13 3.5%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)



Certificated Pupil Support Salaries 1200 1,707,020.00 1,707,020.00 1,084,713.09 1,709,491.00 (2,471.00) -0.1%

Certificated Supervisors' and Administrators' Salaries 1300 3,581,540.00 3,581,540.00 2,400,293.72 3,612,770.00 (31,230.00) -0.9%

Other Certificated Salaries 1900 643,323.00 643,323.00 345,808.12 624,031.00 19,292.00 3.0%

TOTAL, CERTIFICATED SALARIES 33,617,605.00 33,617,605.00 21,396,158.80 34,110,551.00 (492,946.00) -1.5%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 1,900,479.00 1,900,479.00 1,068,828.07 1,795,302.00 105,177.00 5.5%

Classified Support Salaries 2200 4,275,038.00 4,275,038.00 2,807,511.58 4,499,386.00 (224,348.00) -5.2%

Classified Supervisors' and Administrators' Salaries 2300 916,913.00 916,913.00 625,906.42 906,181.00 10,732.00 1.2%

Clerical, Technical and Office Salaries 2400 2,591,754.00 2,591,754.00 1,738,729.63 2,626,797.00 (35,043.00) -1.4%

Other Classified Salaries 2900 873,789.00 873,789.00 522,649.12 944,293.00 (70,504.00) -8.1%


EMPLOYEE BENEFITS

STRS 3101-3102 3,115,790.00 3,115,790.00 1,860,444.09 2,976,264.00 139,526.00 4.5%

PERS 3201-3202 1,093,233.00 1,093,233.00 686,958.48 1,092,485.00 748.00 0.1%

OASDI/Medicare/Alternative 3301-3302 1,305,048.00 1,305,048.00 764,341.19 1,319,797.00 (14,749.00) -1.1%

Health and Welfare Benefits 3401-3402 4,996,557.00 4,996,557.00 3,341,928.33 5,829,175.00 (832,618.00) -16.7%

Unemployment Insurance 3501-3502 27,073.00 27,073.00 13,977.02 27,832.00 (759.00) -2.8%

Workers' Compensation 3601-3602 1,047,214.00 1,047,214.00 661,543.62 1,075,564.72 (28,350.72) -2.7%

OPEB, Allocated 3701-3702 90,000.00 90,000.00 56,211.33 90,000.00 0.00 0.0%




BOOKS AND SUPPLIES



Materials and Supplies 4300 2,078,982.00 2,078,982.00 910,757.44 3,163,752.27 (1,084,770.27) -52.2%


Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,759,703.00 2,759,703.00 1,844,527.82 4,677,181.27 (1,917,478.27) -69.5%


Subagreements for Services 5100 2,478,092.00 2,478,092.00 571,130.82 2,361,736.00 116,356.00 4.7%

Travel and Conferences 5200 712,823.00 712,823.00 197,533.43 671,281.00 41,542.00 5.8%


Insurance 5400-5450 388,411.00 388,411.00 403,908.00 405,306.00 (16,895.00) -4.3%

Operations and Housekeeping Services 5500 1,620,036.00 1,620,036.00 821,586.13 1,632,926.00 (12,890.00) -0.8%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 276,566.00 276,566.00 284,327.02 410,266.34 (133,700.34) -48.3%0.00 0.00 0.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 (5,700.00) (5,700.00) 879.22 1,168.00 (6,868.00) 120.5%


Operating Expenditures 5800 4,011,764.00 4,011,764.00 3,183,396.11 5,196,523.80 (1,184,759.80) -29.5%

Communications 5900 171,681.00 171,681.00 100,249.61 184,642.00 (12,961.00) -7.5%


OPERATING EXPENDITURES 9,710,168.00 9,710,168.00 5,591,793.34 10,920,169.14 (1,210,001.14) -12.5%




21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 1,071.00 1,071.00 15,501.93 64,025.00 (62,954.00) -5878.1%



Equipment 6400 1,000.00 1,000.00 1,109,044.73 1,190,984.00 (1,189,984.00) #########

Equipment Replacement 6500 22,000.00 22,000.00 38,041.94 50,625.00 (28,625.00) -130.1%

TOTAL, CAPITAL OUTLAY 24,071.00 24,071.00 1,162,588.60 1,305,634.00 (1,281,563.00) -5324.1%


Tuition






Payments to County Offices 7142 1,667,424.00 1,667,424.00 0.00 1,420,177.00 247,247.00 14.8%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%




Debt Service



TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 1,667,424.00 1,667,424.00 0.00 1,420,177.00 247,247.00 14.8%


Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (95,000.00) (95,000.00) 0.00 (88,524.00) (6,476.00) 6.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (95,000.00) (95,000.00) 0.00 (88,524.00) (6,476.00) 6.8%





21 65417 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)



(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS




Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%








To: Cafeteria Fund 7616 131,570.00 131,570.00 0.00 131,570.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 410,234.00 410,234.00 0.00 410,234.00 0.00 0.0%

(b) TOTAL, INTERFUND TRANSFERS OUT 541,804.00 541,804.00 0.00 541,804.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds



Other Sources









(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%


(a - b + c - d + e) (541,804.00) (541,804.00) 0.00 (541,804.00) 0.00 0.0%


Second InterimGeneral Fund

Exhibit: Restricted Balance Detail21 65417 0000000

Form 01I


2014-15

Resource Description Projected Year Totals

3205 Education Jobs Fund 0.38

4201 NCLB: Title III, Immigrant Education Program 0.79

5635 NCLB: ARRA Title X McKinney-Vento Homeless Assistance (11-12)0.29

5640 Medi-Cal Billing Option 91,168.39

6230 California Clean Energy Jobs Act 105,000.00

6300 Lottery: Instructional Materials 829,447.26

7090 Economic Impact Aid (EIA): State Compensatory Education (SCE) (12-13)0.18

8150 Ongoing & Major Maintenance Account (RMA: Education Code Section 17070.75)568,298.17

9010 Other Restricted Local 665,979.67

Total, Restricted Balance 2,259,895.13


2014-15 Second InterimAdult Education Fund

Revenues, Expenditures, and Changes in Fund Balance21 65417 0000000

Form 11I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/11/2015 12:10 PM

Description Resource Codes Object Codes

Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%

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

4) Other Local Revenue 8600-8799 0.00 0.00 31,819.87 31,482.00 31,482.00 New

5) TOTAL, REVENUES 0.00 0.00 31,819.87 31,482.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 60,000.00 60,000.00 30,279.33 84,162.00 (24,162.00) -40.3%

2) Classified Salaries 2000-2999 0.00 0.00 0.00 0.00 0.00 0.0%

3) Employee Benefits 3000-3999 5,200.00 5,200.00 4,937.30 11,238.00 (6,038.00) -116.1%

4) Books and Supplies 4000-4999 2,500.00 2,500.00 583.77 2,982.00 (482.00) -19.3%

5) Services and Other Operating Expenditures 5000-5999 5,050.00 5,050.00 2,600.91 5,850.00 (800.00) -15.8%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%

7) Other Outgo (excluding Transfers of Indirect 7100-7299,

Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00 0.00 0.00 0.0%

9) TOTAL, EXPENDITURES 72,750.00 72,750.00 38,401.31 104,232.00



FINANCING SOURCES AND USES (A5 - B9) (72,750.00) (72,750.00) (6,581.44) (72,750.00)



a) Transfers In 8900-8929 72,750.00 72,750.00 0.00 72,750.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 72,750.00 72,750.00 0.00 72,750.00




Form 11I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


BALANCE (C + D4) 0.00 0.00 (6,581.44) 0.00



a) As of July 1 - Unaudited 9791 76,021.95 76,021.95 76,021.95 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 76,021.95 76,021.95 76,021.95


e) Adjusted Beginning Balance (F1c + F1d) 76,021.95 76,021.95 76,021.95

2) Ending Balance, June 30 (E + F1e) 76,021.95 76,021.95 76,021.95


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 2,813.28 2,813.28 2,813.28

c) Committed


Other Committments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 73,208.67 73,208.67 73,208.67



Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00




Form 11I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

LCFF SOURCES

LCFF Transfers

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



FEDERAL REVENUE


No Child Left Behind 3105, 3200, 4045 8290 0.00 0.00 0.00 0.00 0.00 0.0%

Vocational and Applied Technology Education 3500-3699 8290 0.00 0.00 0.00 0.00 0.00 0.0%


All Other Federal Revenue All Other 8290 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER STATE REVENUE


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

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

All Other State Revenue 8590 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER STATE REVENUE 0.00 0.00 0.00 0.00 0.00 0.0%

OTHER LOCAL REVENUE

Sales



Interest 8660 0.00 0.00 57.87 0.00 0.00 0.0%


Fees and Contracts


Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%

Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 31,762.00 31,482.00 31,482.00 New

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 0.00 0.00 31,819.87 31,482.00 31,482.00 New

TOTAL, REVENUES 0.00 0.00 31,819.87 31,482.00




Form 11I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


Certificated Teachers' Salaries 1100 55,000.00 55,000.00 15,504.40 57,000.00 (2,000.00) -3.6%

Certificated Pupil Support Salaries 1200 0.00 0.00 0.00 0.00 0.00 0.0%

Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 14,774.93 22,162.00 (22,162.00) New

Other Certificated Salaries 1900 5,000.00 5,000.00 0.00 5,000.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 60,000.00 60,000.00 30,279.33 84,162.00 (24,162.00) -40.3%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0%

Classified Support Salaries 2200 0.00 0.00 0.00 0.00 0.00 0.0%

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

Clerical, Technical and Office Salaries 2400 0.00 0.00 0.00 0.00 0.00 0.0%

Other Classified Salaries 2900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

EMPLOYEE BENEFITS

STRS 3101-3102 1,000.00 1,000.00 1,627.18 2,968.00 (1,968.00) -196.8%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

OASDI/Medicare/Alternative 3301-3302 2,150.00 2,150.00 704.30 2,738.00 (588.00) -27.3%

Health and Welfare Benefits 3401-3402 0.00 0.00 1,878.20 2,900.00 (2,900.00) New

Unemployment Insurance 3501-3502 50.00 50.00 15.16 63.00 (13.00) -26.0%

Workers' Compensation 3601-3602 2,000.00 2,000.00 712.46 2,569.00 (569.00) -28.5%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 5,200.00 5,200.00 4,937.30 11,238.00 (6,038.00) -116.1%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 0.00 0.00 0.00 0.00 0.00 0.0%

Books and Other Reference Materials 4200 0.00 0.00 0.00 0.00 0.00 0.0%

Materials and Supplies 4300 2,500.00 2,500.00 583.77 2,982.00 (482.00) -19.3%

Noncapitalized Equipment 4400 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, BOOKS AND SUPPLIES 2,500.00 2,500.00 583.77 2,982.00 (482.00) -19.3%




Form 11I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)



Travel and Conferences 5200 0.00 0.00 0.00 0.00 0.00 0.0%

Dues and Memberships 5300 0.00 0.00 0.00 0.00 0.00 0.0%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 0.00 0.00 0.00 0.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 600.00 600.00 471.91 600.00 0.00 0.0%


Transfers of Direct Costs - Interfund 5750 200.00 200.00 0.00 200.00 0.00 0.0%


Operating Expenditures 5800 4,250.00 4,250.00 2,129.00 5,050.00 (800.00) -18.8%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 5,050.00 5,050.00 2,600.91 5,850.00 (800.00) -15.8%

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


Tuition



Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service





Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EXPENDITURES 72,750.00 72,750.00 38,401.31 104,232.00




Form 11I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

INTERFUND TRANSFERS


Other Authorized Interfund Transfers In 8919 72,750.00 72,750.00 0.00 72,750.00 0.00 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 72,750.00 72,750.00 0.00 72,750.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources

Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0%


Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0%



(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES

Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.00 0.00 0.00 0.0%


(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00 0.00 0.0%




(a - b + c - d + e) 72,750.00 72,750.00 0.00 72,750.00


Second InterimAdult Education Fund


Form 11I


2014/15


9010 Other Restricted Local 2,813.28

Total, Restricted Balance 2,813.28


2014-15 Second InterimDeferred Maintenance Fund


Form 14I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-b (Rev 06/10/2014) Page 1 Printed: 3/11/2015 11:44 AM


Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 1,437.59 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 1,437.59 0.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 0.00 0.00 0.00 0.00 0.00 0.0%


3) Employee Benefits 3000-3999 0.00 0.00 0.00 0.00 0.00 0.0%

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

5) Services and Other Operating Expenditures 5000-5999 20,000.00 20,000.00 4,252.75 29,681.00 (9,681.00) -48.4%

6) Capital Outlay 6000-6999 40,000.00 40,000.00 137,455.94 165,483.00 (125,483.00) -313.7%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 60,000.00 60,000.00 141,708.69 195,164.00






a) Transfers In 8900-8929 262,484.00 262,484.00 0.00 262,484.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 14I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


BALANCE (C + D4) 202,484.00 202,484.00 (140,271.10) 67,320.00










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed


Other Committments 9760 0.00 0.00 0.00

d) Assigned








Form 14I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

LCFF SOURCES

LCFF Transfers

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



OTHER STATE REVENUE



OTHER LOCAL REVENUE

Sales


Interest 8660 0.00 0.00 1,437.59 0.00 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, OTHER LOCAL REVENUE 0.00 0.00 1,437.59 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 1,437.59 0.00




Form 14I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

CLASSIFIED SALARIES




EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%

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

Health and Welfare Benefits 3401-3402 0.00 0.00 0.00 0.00 0.00 0.0%

Unemployment Insurance 3501-3502 0.00 0.00 0.00 0.00 0.00 0.0%

Workers' Compensation 3601-3602 0.00 0.00 0.00 0.00 0.00 0.0%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.00 0.00 0.00 0.0%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.00 0.00 0.00 0.0%




Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 20,000.00 20,000.00 2,852.75 15,181.00 4,819.00 24.1%




Operating Expenditures 5800 0.00 0.00 1,400.00 14,500.00 (14,500.00) New

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 20,000.00 20,000.00 4,252.75 29,681.00 (9,681.00) -48.4%

CAPITAL OUTLAY


Buildings and Improvements of Buildings 6200 40,000.00 40,000.00 137,455.94 165,483.00 (125,483.00) -313.7%

Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 40,000.00 40,000.00 137,455.94 165,483.00 (125,483.00) -313.7%


Debt Service




TOTAL, EXPENDITURES 60,000.00 60,000.00 141,708.69 195,164.00




Form 14I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources





(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 262,484.00 262,484.00 0.00 262,484.00


Second InterimDeferred Maintenance Fund


Form 14I


2014/15


Total, Restricted Balance 0.00


2014-15 Second InterimBuilding Fund


Form 21I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-d (Rev 05/13/2014) Page 1 Printed: 3/11/2015 11:47 AM


Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 4,794.92 5,012.00

B. EXPENDITURES


2) Classified Salaries 2000-2999 145,650.00 145,650.00 97,740.24 146,611.00 (961.00) -0.7%

3) Employee Benefits 3000-3999 34,824.00 34,824.00 26,644.44 39,667.00 (4,843.00) -13.9%

4) Books and Supplies 4000-4999 0.00 0.00 8,883.74 22,665.00 (22,665.00) New

5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 139,595.44 211,493.00 (211,493.00) New

6) Capital Outlay 6000-6999 0.00 0.00 3,747,624.76 4,918,206.00 (4,918,206.00) New


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 180,474.00 180,474.00 4,020,488.62 5,338,642.00



FINANCING SOURCES AND USES (A5 - B9) (180,474.00) (180,474.00) (4,015,693.70) (5,333,630.00)



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.00 0.00




Form 21I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


BALANCE (C + D4) (180,474.00) (180,474.00) (4,015,693.70) (5,333,630.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00

b) Legally Restricted Balance 9740 0.00 0.00 0.00

c) Committed



d) Assigned

Other Assignments 9780 7,802,600.63 7,802,660.63 2,649,444.63 e) Unassigned/Unappropriated


Unassigned/Unappropriated Amount 9790 0.00 (60.00) 0.00




Form 21I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Federal Revenue 8290 0.00 0.00 0.00 0.00 0.00 0.0%


OTHER STATE REVENUE







OTHER LOCAL REVENUE



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%



Penalties and Interest from Delinquent

Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales



Interest 8660 0.00 0.00 4,770.92 5,000.00 5,000.00 New


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 24.00 12.00 12.00 New



TOTAL, REVENUES 0.00 0.00 4,794.92 5,012.00




Form 21I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

CLASSIFIED SALARIES


Classified Supervisors' and Administrators' Salaries 2300 33,534.00 33,534.00 22,996.24 34,495.00 (961.00) -2.9%


Other Classified Salaries 2900 112,116.00 112,116.00 74,744.00 112,116.00 0.00 0.0%

TOTAL, CLASSIFIED SALARIES 145,650.00 145,650.00 97,740.24 146,611.00 (961.00) -0.7%

EMPLOYEE BENEFITS

STRS 3101-3102 3,186.00 3,186.00 0.00 0.00 3,186.00 100.0%

PERS 3201-3202 13,197.00 13,197.00 11,429.60 17,145.00 (3,948.00) -29.9%

OASDI/Medicare/Alternative 3301-3302 9,063.00 9,063.00 6,735.28 9,447.00 (384.00) -4.2%

Health and Welfare Benefits 3401-3402 5,878.00 5,878.00 6,130.84 9,565.00 (3,687.00) -62.7%


Workers' Compensation 3601-3602 3,427.00 3,427.00 2,299.84 3,437.00 (10.00) -0.3%

OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 34,824.00 34,824.00 26,644.44 39,667.00 (4,843.00) -13.9%

BOOKS AND SUPPLIES


Materials and Supplies 4300 0.00 0.00 8,883.74 16,165.00 (16,165.00) New

Noncapitalized Equipment 4400 0.00 0.00 0.00 6,500.00 (6,500.00) New

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 8,883.74 22,665.00 (22,665.00) New



Travel and Conferences 5200 0.00 0.00 2,362.06 4,600.00 (4,600.00) New

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 500.00 500.00 (500.00) New


Transfers of Direct Costs - Interfund 5750 0.00 0.00 214.17 526.00 (526.00) New



Communications 5900 0.00 0.00 1,257.74 2,704.00 (2,704.00) New

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 139,595.44 211,493.00 (211,493.00) New




Form 21I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 44,171.87 46,730.00 (46,730.00) New


Buildings and Improvements of Buildings 6200 0.00 0.00 3,655,099.70 4,817,015.00 (4,817,015.00) New



Equipment 6400 0.00 0.00 48,353.19 54,461.00 (54,461.00) New


TOTAL, CAPITAL OUTLAY 0.00 0.00 3,747,624.76 4,918,206.00 (4,918,206.00) New


Other Transfers Out


Debt Service

Repayment of State School Building Fund

Aid - Proceeds from Bonds 7435 0.00 0.00 0.00 0.00 0.00 0.0%




TOTAL, EXPENDITURES 180,474.00 180,474.00 4,020,488.62 5,338,642.00




Form 21I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds

Proceeds from Sale of Bonds 8951 0.00 0.00 0.00 0.00 0.00 0.0%



Other Sources

County School Building Aid 8961 0.00 0.00 0.00 0.00 0.00 0.0%







(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.00 0.00


Second InterimBuilding Fund


Form 21I


2014/15




2014-15 Second InterimCapital Facilities Fund


Form 25I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 188,260.29 188,600.00

B. EXPENDITURES




4) Books and Supplies 4000-4999 0.00 0.00 41,588.49 42,175.00 (42,175.00) New


6) Capital Outlay 6000-6999 0.00 0.00 46,240.47 57,867.00 (57,867.00) New


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 102,753.85 116,935.00



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 85,506.44 71,665.00



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 25I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


BALANCE (C + D4) 0.00 0.00 85,506.44 71,665.00










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00


c) Committed



d) Assigned

Other Assignments 9780 186,674.52 186,674.52 258,339.52 e) Unassigned/Unappropriated






Form 25I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

OTHER STATE REVENUE







OTHER LOCAL REVENUE



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%




Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%




Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales


Interest 8660 0.00 0.00 117.01 600.00 600.00 New


Fees and Contracts

Mitigation/Developer Fees 8681 0.00 0.00 188,143.28 188,000.00 188,000.00 New

Other Local Revenue




TOTAL, REVENUES 0.00 0.00 188,260.29 188,600.00




Form 25I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


Other Certificated Salaries 1900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.00 0.00 0.00 0.0%

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES




Noncapitalized Equipment 4400 0.00 0.00 41,588.49 42,175.00 (42,175.00) New

TOTAL, BOOKS AND SUPPLIES 0.00 0.00 41,588.49 42,175.00 (42,175.00) New




Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%


Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 13,005.49 13,006.00 (13,006.00) New





Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%





Form 25I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 20,047.80 20,048.00 (20,048.00) New


Buildings and Improvements of Buildings 6200 0.00 0.00 26,192.67 37,819.00 (37,819.00) New



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 46,240.47 57,867.00 (57,867.00) New


Other Transfers Out


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 102,753.85 116,935.00




Form 25I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

INTERFUND TRANSFERS









OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.00 0.00


Second InterimCapital Facilities Fund


Form 25I


2014/15




2014-15 Second InterimCounty School Facilities Fund


Form 35I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 0.21 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 0.21 0.00

B. EXPENDITURES





5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0%

6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.21 0.00



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 35I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


BALANCE (C + D4) 0.00 0.00 0.21 0.00



a) As of July 1 - Unaudited 9791 258.41 258.41 258.41 0.00 0.0%


c) As of July 1 - Audited (F1a + F1b) 258.41 258.41 258.41


e) Adjusted Beginning Balance (F1c + F1d) 258.41 258.41 258.41

2) Ending Balance, June 30 (E + F1e) 258.41 258.41 258.41


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00


c) Committed



d) Assigned

Other Assignments 9780 258.41 258.41 258.41 e) Unassigned/Unappropriated






Form 35I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE

School Facilities Apportionments 8545 0.00 0.00 0.00 0.00 0.00 0.0%




OTHER LOCAL REVENUE

Sales



Interest 8660 0.00 0.00 0.21 0.00 0.00 0.0%


Other Local Revenue



TOTAL, OTHER LOCAL REVENUE 0.00 0.00 0.21 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 0.21 0.00




Form 35I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%






Operating Expenditures 5800 0.00 0.00 0.00 0.00 0.00 0.0%

Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.0%




Form 35I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 0.00 0.00 0.00 0.00 0.0%



Equipment 6400 0.00 0.00 0.00 0.00 0.00 0.0%


TOTAL, CAPITAL OUTLAY 0.00 0.00 0.00 0.00 0.00 0.0%


Other Transfers Out




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 0.00 0.00




Form 35I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

INTERFUND TRANSFERS



County School Facilities Fund

From: All Other Funds 8913 0.00 0.00 0.00 0.00 0.00 0.0%








OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.00 0.00


Second InterimCounty School Facilities Fund


Form 35I


2014/15




2014-15 Second InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 1,413.26 1,045,158.00 1,045,158.00 New

5) TOTAL, REVENUES 0.00 0.00 1,413.26 1,045,158.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 86,254.01 1,480,526.00 (1,480,526.00) New


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENDITURES 0.00 0.00 120,977.85 1,528,326.00



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 (119,564.59) (483,168.00)



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 40I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


BALANCE (C + D4) 0.00 0.00 (119,564.59) (483,168.00)










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00


c) Committed



d) Assigned







Form 40I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

FEDERAL REVENUE

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER STATE REVENUE



All Other State Revenue All Other 8590 0.00 0.00 0.00 0.00 0.00 0.0%


OTHER LOCAL REVENUE




Sales



Interest 8660 0.00 0.00 1,413.26 0.00 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 0.00 1,045,158.00 1,045,158.00 New


TOTAL, OTHER LOCAL REVENUE 0.00 0.00 1,413.26 1,045,158.00 1,045,158.00 New

TOTAL, REVENUES 0.00 0.00 1,413.26 1,045,158.00




Form 40I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES








Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%







Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%





Form 40I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%


Buildings and Improvements of Buildings 6200 0.00 0.00 86,254.01 1,436,526.00 (1,436,526.00) New



Equipment 6400 0.00 0.00 0.00 44,000.00 (44,000.00) New


TOTAL, CAPITAL OUTLAY 0.00 0.00 86,254.01 1,480,526.00 (1,480,526.00) New


Other Transfers Out




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


Debt Service




TOTAL, EXPENDITURES 0.00 0.00 120,977.85 1,528,326.00




Form 40I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

INTERFUND TRANSFERS


From: General Fund/CSSF 8912 0.00 0.00 0.00 0.00 0.00 0.0%




To: General Fund/CSSF 7612 0.00 0.00 0.00 0.00 0.00 0.0%





OTHER SOURCES/USES

SOURCES

Proceeds



Other Sources







(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.00 0.00


Second InterimSpecial Reserve Fund for Capital Outlay Projects


Form 40I


2014/15


9010 Other Restricted Local 321.25



2014-15 Second InterimBond Interest and Redemption Fund


Form 51I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 0.00 0.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%








a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 51I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


BALANCE (C + D4) 0.00 0.00 0.00 0.00










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00


c) Committed



d) Assigned







Form 51I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE


Voted Indebtedness Levies




OTHER LOCAL REVENUE


Voted Indebtedness Levies

Secured Roll 8611 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8612 0.00 0.00 0.00 0.00 0.00 0.0%




Non-LCFF Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Other Local Revenue




TOTAL, REVENUES 0.00 0.00 0.00 0.00


Debt Service

Bond Redemptions 7433 0.00 0.00 0.00 0.00 0.00 0.0%

Bond Interest and Other Service Charges 7434 0.00 0.00 0.00 0.00 0.00 0.0%








Form 51I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

INTERFUND TRANSFERS





To: General Fund 7614 0.00 0.00 0.00 0.00 0.00 0.0%



OTHER SOURCES/USES

SOURCES

Other Sources



(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES



(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.00 0.00


Second InterimBond Interest and Redemption Fund


Form 51I


2014/15




2014-15 Second InterimDebt Service Fund


Form 56I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%



5) TOTAL, REVENUES 0.00 0.00 10.81 0.00

B. EXPENDITURES






6) Capital Outlay 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%








a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 56I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


BALANCE (C + D4) 0.00 0.00 10.81 0.00










a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00


All Others 9719 0.00 0.00 0.00


c) Committed



d) Assigned

Other Assignments 9780 13,322.01 13,322.01 13,322.01 e) Unassigned/Unappropriated






Form 56I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

FEDERAL REVENUE



OTHER STATE REVENUE



OTHER LOCAL REVENUE

Interest 8660 0.00 0.00 10.81 0.00 0.00 0.0%


Other Local Revenue



TOTAL, REVENUES 0.00 0.00 10.81 0.00


Debt Service





INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources




(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.00 0.00


Second InterimDebt Service Fund


Form 56I


2014/15




2014-15 Second InterimCafeteria Enterprise Fund

Revenues, Expenses and Changes in Net Position21 65417 0000000

Form 61I

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: fundi-e (Rev 05/22/2014) Page 1 Printed: 3/11/2015 11:55 AM


Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 1,284,000.00 1,284,000.00 535,416.19 1,237,776.00 (46,224.00) -3.6%

3) Other State Revenue 8300-8599 113,000.00 113,000.00 52,600.96 108,910.00 (4,090.00) -3.6%

4) Other Local Revenue 8600-8799 667,000.00 667,000.00 470,715.65 765,632.00 98,632.00 14.8%

5) TOTAL, REVENUES 2,064,000.00 2,064,000.00 1,058,732.80 2,112,318.00

B. EXPENSES


2) Classified Salaries 2000-2999 916,235.00 916,235.00 591,489.63 931,620.00 (15,385.00) -1.7%

3) Employee Benefits 3000-3999 306,135.00 306,135.00 173,826.82 288,420.00 17,715.00 5.8%

4) Books and Supplies 4000-4999 831,500.00 831,500.00 521,292.43 943,682.00 (112,182.00) -13.5%

5) Services and Other Operating Expenses 5000-5999 46,700.00 46,700.00 18,619.60 40,696.00 6,004.00 12.9%

6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 95,000.00 95,000.00 0.00 88,524.00 6,476.00 6.8%

9) TOTAL, EXPENSES 2,195,570.00 2,195,570.00 1,305,228.48 2,292,942.00


OVER EXPENSES BEFORE OTHER




a) Transfers In 8900-8929 131,570.00 131,570.00 0.00 131,570.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 61I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

E. NET INCREASE (DECREASE) IN

NET POSITION (C + D4) 0.00 0.00 (246,495.68) (49,054.00)

F. NET POSITION

1) Beginning Net Position





e) Adjusted Beginning Net Position (F1c + F1d) 50,132.22 50,132.22 50,132.22

2) Ending Net Position, June 30 (E + F1e) 50,132.22 50,132.22 1,078.22

Components of Ending Net Position

a) Net Investment in Capital Assets 9796 1,093.78 1,093.78 (0.22)

b) Restricted Net Position 9797 49,038.44 49,038.44 1,078.44

c) Unrestricted Net Position 9790 0.00 0.00 0.00




Form 61I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

FEDERAL REVENUE

Child Nutrition Programs 8220 1,284,000.00 1,284,000.00 535,416.19 1,237,776.00 (46,224.00) -3.6%


TOTAL, FEDERAL REVENUE 1,284,000.00 1,284,000.00 535,416.19 1,237,776.00 (46,224.00) -3.6%

OTHER STATE REVENUE

Child Nutrition Programs 8520 113,000.00 113,000.00 48,843.87 105,153.00 (7,847.00) -6.9%

All Other State Revenue 8590 0.00 0.00 3,757.09 3,757.00 3,757.00 New

TOTAL, OTHER STATE REVENUE 113,000.00 113,000.00 52,600.96 108,910.00 (4,090.00) -3.6%

OTHER LOCAL REVENUE

Sales


Food Service Sales 8634 667,000.00 667,000.00 462,082.16 757,268.00 90,268.00 13.5%

Interest 8660 0.00 0.00 21.92 23.00 23.00 New


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 8,611.57 8,341.00 8,341.00 New

TOTAL, OTHER LOCAL REVENUE 667,000.00 667,000.00 470,715.65 765,632.00 98,632.00 14.8%

TOTAL, REVENUES 2,064,000.00 2,064,000.00 1,058,732.80 2,112,318.00




Form 61I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


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



CLASSIFIED SALARIES

Classified Support Salaries 2200 714,884.00 714,884.00 456,755.31 729,519.00 (14,635.00) -2.0%

Classified Supervisors' and Administrators' Salaries 2300 121,968.00 121,968.00 81,812.00 122,718.00 (750.00) -0.6%

Clerical, Technical and Office Salaries 2400 79,383.00 79,383.00 52,922.32 79,383.00 0.00 0.0%


TOTAL, CLASSIFIED SALARIES 916,235.00 916,235.00 591,489.63 931,620.00 (15,385.00) -1.7%

EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 105,494.00 105,494.00 52,004.55 80,072.00 25,422.00 24.1%

OASDI/Medicare/Alternative 3301-3302 68,253.00 68,253.00 40,746.27 65,075.00 3,178.00 4.7%

Health and Welfare Benefits 3401-3402 110,855.00 110,855.00 66,830.78 120,557.00 (9,702.00) -8.8%

Unemployment Insurance 3501-3502 446.00 446.00 296.45 473.00 (27.00) -6.1%


OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%



TOTAL, EMPLOYEE BENEFITS 306,135.00 306,135.00 173,826.82 288,420.00 17,715.00 5.8%

BOOKS AND SUPPLIES


Materials and Supplies 4300 72,500.00 72,500.00 45,228.00 128,861.00 (56,361.00) -77.7%

Noncapitalized Equipment 4400 19,000.00 19,000.00 4,796.78 11,000.00 8,000.00 42.1%

Food 4700 740,000.00 740,000.00 471,267.65 803,821.00 (63,821.00) -8.6%

TOTAL, BOOKS AND SUPPLIES 831,500.00 831,500.00 521,292.43 943,682.00 (112,182.00) -13.5%

SERVICES AND OTHER OPERATING EXPENSES


Travel and Conferences 5200 5,000.00 5,000.00 3,173.04 5,000.00 0.00 0.0%


Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 6,000.00 6,000.00 3,001.27 6,000.00 0.00 0.0%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 3,900.00 3,900.00 1,431.43 4,400.00 (500.00) -12.8%


Transfers of Direct Costs - Interfund 5750 5,500.00 5,500.00 (1,093.39) (1,894.00) 7,394.00 134.4%


Operating Expenditures 5800 25,500.00 25,500.00 11,690.39 26,390.00 (890.00) -3.5%

Communications 5900 800.00 800.00 416.86 800.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 46,700.00 46,700.00 18,619.60 40,696.00 6,004.00 12.9%




Form 61I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

DEPRECIATION

Depreciation Expense 6900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.0%


Transfers of Indirect Costs - Interfund 7350 95,000.00 95,000.00 0.00 88,524.00 6,476.00 6.8%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 95,000.00 95,000.00 0.00 88,524.00 6,476.00 6.8%

TOTAL, EXPENSES 2,195,570.00 2,195,570.00 1,305,228.48 2,292,942.00

INTERFUND TRANSFERS


From: General Fund 8916 131,570.00 131,570.00 0.00 131,570.00 0.00 0.0%






OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 131,570.00 131,570.00 0.00 131,570.00


Second InterimCafeteria Enterprise Fund

Exhibit: Restricted Net Position Detail21 65417 0000000

Form 61I


2014/15


5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, Pr1,078.10

9010 Other Restricted Local 0.34

Total, Restricted Net Position 1,078.44


2014-15 Second InterimOther Enterprise Fund


Form 63I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 1,886.50 0.00 0.00 0.0%

5) TOTAL, REVENUES 0.00 0.00 1,886.50 0.00

B. EXPENSES





5) Services and Other Operating Expenses 5000-5999 0.00 0.00 0.00 0.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENSES 0.00 0.00 0.00 0.00



FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 1,886.50 0.00



a) Transfers In 8900-8929 0.00 0.00 0.00 0.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 63I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


NET POSITION (C + D4) 0.00 0.00 1,886.50 0.00

F. NET POSITION









a) Net Investment in Capital Assets 9796 75,710.82 75,710.82 75,710.82

b) Restricted Net Position 9797 0.00 0.00 0.00





Form 63I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

OTHER LOCAL REVENUE

Sales

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%


Interest 8660 0.00 0.00 61.50 0.00 0.00 0.0%


Fees and Contracts


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 1,825.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 0.00 0.00 1,886.50 0.00 0.00 0.0%

TOTAL, REVENUES 0.00 0.00 1,886.50 0.00




Form 63I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


Certificated Teachers' Salaries 1100 0.00 0.00 0.00 0.00 0.00 0.0%





CLASSIFIED SALARIES

Classified Instructional Salaries 2100 0.00 0.00 0.00 0.00 0.00 0.0%






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES





Food 4700 0.00 0.00 0.00 0.00 0.00 0.0%






Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%







Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 0.00 0.00 0.00 0.00 0.00 0.0%




Form 63I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

DEPRECIATION




Other Transfers Out



TOTAL, EXPENSES 0.00 0.00 0.00 0.00

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 0.00 0.00 0.00 0.00


Second InterimOther Enterprise Fund


Form 63I


2014/15


Total, Restricted Net Position 0.00


2014-15 Second InterimSelf-Insurance Fund


Form 67I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 0.00 0.00 0.00 0.00 0.00 0.0%


4) Other Local Revenue 8600-8799 0.00 0.00 1,071.78 693.00 693.00 New

5) TOTAL, REVENUES 0.00 0.00 1,071.78 693.00

B. EXPENSES




4) Books and Supplies 4000-4999 5,000.00 5,000.00 942.73 5,693.00 (693.00) -13.9%

5) Services and Other Operating Expenses 5000-5999 70,000.00 70,000.00 31,591.67 70,000.00 0.00 0.0%

6) Depreciation 6000-6999 0.00 0.00 0.00 0.00 0.00 0.0%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%


9) TOTAL, EXPENSES 75,000.00 75,000.00 32,534.40 75,693.00






a) Transfers In 8900-8929 75,000.00 75,000.00 0.00 75,000.00 0.00 0.0%

b) Transfers Out 7600-7629 0.00 0.00 0.00 0.00 0.00 0.0%


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%





Form 67I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)


NET POSITION (C + D4) 0.00 0.00 (31,462.62) 0.00

F. NET POSITION









a) Net Investment in Capital Assets 9796 272,910.44 272,910.44 272,910.44

b) Restricted Net Position 9797 0.00 0.00 0.00





Form 67I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

OTHER LOCAL REVENUE

Sales


Interest 8660 0.00 0.00 379.05 0.00 0.00 0.0%


Fees and Contracts

In-District Premiums/Contributions 8674 0.00 0.00 0.00 0.00 0.00 0.0%


Other Local Revenue

All Other Local Revenue 8699 0.00 0.00 692.73 693.00 693.00 New


TOTAL, OTHER LOCAL REVENUE 0.00 0.00 1,071.78 693.00 693.00 New

TOTAL, REVENUES 0.00 0.00 1,071.78 693.00




Form 67I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)





CLASSIFIED SALARIES






EMPLOYEE BENEFITS

STRS 3101-3102 0.00 0.00 0.00 0.00 0.00 0.0%

PERS 3201-3202 0.00 0.00 0.00 0.00 0.00 0.0%





OPEB, Allocated 3701-3702 0.00 0.00 0.00 0.00 0.00 0.0%




BOOKS AND SUPPLIES



Noncapitalized Equipment 4400 5,000.00 5,000.00 942.73 5,693.00 (693.00) -13.9%

TOTAL, BOOKS AND SUPPLIES 5,000.00 5,000.00 942.73 5,693.00 (693.00) -13.9%





Insurance 5400-5450 70,000.00 70,000.00 31,591.67 70,000.00 0.00 0.0%






Communications 5900 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, SERVICES AND OTHER OPERATING EXPENSES 70,000.00 70,000.00 31,591.67 70,000.00 0.00 0.0%




Form 67I



Original Budget

(A)

Board Approved

Operating Budget

(B)

Actuals To Date

(C)

Projected Year

Totals

(D)

Difference

(Col B & D)

(E)

% Diff

Column

B & D

(F)

DEPRECIATION



TOTAL, EXPENSES 75,000.00 75,000.00 32,534.40 75,693.00

INTERFUND TRANSFERS







OTHER SOURCES/USES

SOURCES

Other Sources


(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES


(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS





(a - b + c - d + e) 75,000.00 75,000.00 0.00 75,000.00


Second InterimSelf-Insurance Fund


Form 67I


2014/15


Total, Restricted Net Position 0.00


2014-15 Second InterimAVERAGE DAILY ATTENDANCE 21 65417 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: adai (Rev 06/23/2014) Page 1 of 1 Printed: 3/11/2015 12:00 PM

Description

ESTIMATEDFUNDED ADAOriginalBudget(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperatingBudget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADAProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE(Col. E / B)

(F)

A. DISTRICT

1. Total District Regular ADA per EC 42238.05(b)

Includes Opportunity Classes, Home &

Hospital, Special Day Class, Continuation

Education, Special Education NPS/LCI

and Extended Year, and Community Day

School (includes Necessary Small School

ADA) 7,549.02 7,553.84 7,471.50 7,555.83 1.99 0% 2. Total Basic Aid Choice/Court Ordered

Voluntary Pupil Transfer Regular ADA per

EC 42238.05(b)





School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA

per EC 42238.05(b)





School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA

(Sum of Lines A1 through A3) 7,549.02 7,553.84 7,471.50 7,555.83 1.99 0% 5. District Funded County Program ADA

a. County Community Schools

per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%

b. Special Education-Special Day Class 56.16 56.16 56.16 56.16 0.00 0%

c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0%

d. Special Education Extended Year-NPS/LCI 0.81 1.23 1.23 1.23 0.00 0%

e. Other County Operated Programs:

Opportunity Schools and Full Day

Opportunity Classes, Specialized Secondary

Schools, Technical, Agricultural, and Natural

Resource Conservation Schools 6.72 6.03 6.03 6.03 0.00 0% f. Total, District Funded County Program ADA

(Sum of Lines A5a through A5e) 63.69 63.42 63.42 63.42 0.00 0% 6. TOTAL DISTRICT ADA

(Sum of Line A4 and Line A5f) 7,612.71 7,617.26 7,534.92 7,619.25 1.99 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA

(Enter Charter School ADA using

Tab C. Charter School ADA)



Form AI


Description


ESTIMATEDFUNDED ADA


ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)


(D)


(E)


(F)

B. COUNTY OFFICE OF EDUCATION

1. County Program ADA

a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0%

b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0%

c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0%

d. Probation Referred, on Probation or Parole,

or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0% e. Total, County Program ADA

(Sum of Lines B1a through B1d) 0.00 0.00 0.00 0.00 0.00 0% 2. District Funded County Program ADA


per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%








Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, District Funded County Program ADA

(Sum of Lines B2a through B2e) 0.00 0.00 0.00 0.00 0.00 0% 3. TOTAL COUNTY OFFICE ADA

(Sum of Lines B1e and B2f) 0.00 0.00 0.00 0.00 0.00 0% 4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School ADA

(Enter Charter School ADA using

Tab C. Charter School ADA)



Form AI


Description


ESTIMATEDFUNDED ADA


ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)


(D)


(E)


(F)

C. CHARTER SCHOOL ADA

Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section. Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 report ADA for those charter schools in this section.

Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section. Charter schools reporting SACS financial data separately from their authorizing LEAs report their ADA in this section. 1. Total Charter School Regular ADA

per EC 42238.05(b) 0.00 0.00 0.00 0.00 0.00 0% 2. Charter School County Program ADA

a. County School Tuition Fund 0.00 0.00 0.00 0.00 0.00 0%

b. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0%

c. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0%

d. Probation Referred, on Probation or Parole,

or Mandatory Expelled per EC 2574(c)(4)(A) 0.00 0.00 0.00 0.00 0.00 0% e. Total, Charter School County Program ADA

(Sum of Lines C2a through C2d) 0.00 0.00 0.00 0.00 0.00 0% 3. Charter School Funded County Program ADA


per EC 1981(a)(b)&(d) 0.00 0.00 0.00 0.00 0.00 0%








Resource Conservation Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County

Program ADA

(Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0% 4. TOTAL CHARTER SCHOOL ADA

(Sum of Lines C1, C2e, and C3f) 0.00 0.00 0.00 0.00 0.00 0%

Second Interim Novato Unified Marin County

DISTRICT CERTIFICATION OF INTERIM REPORT For the Fiscal Year 2014-15

21 65417 0000000 FormCI

NOTICE OF CRITERIA AND STANDARDS REVIEW. This interim report was based upon and reviewed using the state-adopted Criteria and Standards. (Pursuant t(Jducation Code (EC) sections 33129 and 42130)

Signed: .fJ -dA 1 ~ ~ ' .-~ ~ Date: .;3 . 2.0 . J.S .I v District Superintendee esignee

NOTICE OF INTERIM REVIEW. All action shall be taken on this report during a regular or authorized special meeting of the governing board.

To the County Superintendent of Schools: This interim report and certification of financial condition are hereby filed by ~D)J)erni g boav of the school district. (Pursuant to EC Section 42131) . J J ~

Meeting Date: March 17,2015 Signe · = =-=-------------

President of the Governing Board

CERTIFICATION OF FINANCIAL CONDITION

X POSITIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will meet its financial obligations for the current fiscal year and subsequent two fiscal years.

QUALIFIED CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district may not meet its financial obligations for the current fiscal year or two subsequent fiscal years.

NEGATIVE CERTIFICATION As President of the Governing Board of this school district, I certify that based upon current projections this district will be unable to meet its financial obligations for the remainder of the current fiscal year or for the subsequent fiscal yea~

Contact person for additional information on the interim report:

Name: Nancy Walker Telephone: (415) 493-4219

Title: Director, Fiscal Services E-mail: [email protected]

Criteria and Standards Review Summary

The following summary is automatically completed based on data provided in the Criteria and Standards Review form (Form 01 CSI) . Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern, which could affect the interim report certification, and should be carefully reviewed.

Not CRITERIA AND STANDARDS Met Met

1 I Average Daily Attendance I

California Dept of Education SACS Financial Reporting Software- 2014.2.0 File: ci (Rev 05/21/2014)

Funded ADA for any of the current or two subsequent fiscal years has I I not changed by more than two percent since first interim. X

Page 1 of 3 Printed: 3/11/2015 12:01 PM


Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-1521 65417 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev 05/21/2014) Page 2 of 3 Printed: 3/11/2015 12:01 PM

CRITERIA AND STANDARDS (continued) Met

Not

Met2 Enrollment Projected enrollment for any of the current or two subsequent fiscal

years has not changed by more than two percent since first interim. X

3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the currentand two subsequent fiscal years is consistent with historical ratios. X

4 Local Control FundingFormula (LCFF)

Projected LCFF for any of the current or two subsequent fiscal yearshas not changed by more than two percent since first interim. X

5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since first interim.

X

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since first interim.

X

7a Deferred Maintenance AB 97 (Chapter 47, Statutes of 2013) eliminated the DeferredMaintenance program under the Local Control Funding Formula. Thissection has been inactivated.

7b Ongoing and MajorMaintenance Account

If applicable, changes occurring since first interim meet the requiredcontribution to the ongoing and major maintenance account (i.e.,restricted maintenance account).

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

10 Reserves Available reserves (e.g., reserve for economic uncertainties,unassigned/unappropriated amounts) meet minimum requirementsfor the current and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) occurred since firstinterim that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures funded with one-timerevenues that have changed since first interim by more than fivepercent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel taxes, forestreserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since first interim by more than $20,000 and more than 5%for any of the current or two subsequent fiscal years?

X


Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2014-1521 65417 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ci (Rev 05/21/2014) Page 3 of 3 Printed: 3/11/2015 12:01 PM

SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

agreements? X

• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2013-14) annualpayment?

X

• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (OPEB)? X

• If yes, have there been changes since first interim in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the district operate any self-insurance programs (e.g., workers'compensation)? X

• If yes, have there been changes since first interim in self-insurance liabilities? X

S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiationsstill unsettled for:

• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X• Management/supervisor/confidential? (Section S8C, Line 1b) X

S8 Labor Agreement BudgetRevisions

For negotiations settled since first interim, per Government CodeSection 3547.5(c), are budget revisions still needed to meet the costsof the collective bargaining agreement(s) for:

• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a

S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the current

fiscal year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thecurrent or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X


Second Interim2014-15 Projected Year TotalsIndirect Cost Rate Worksheet

21 65417 0000000Form ICR

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: icr (Rev 11/22/2013) Page 1 of 3 Printed: 3/11/2015 12:02 PM

Part I - General Administrative Share of Plant Services Costs

California's indirect cost plan allows that the general administrative costs in the indirect cost pool may include that portion of plant services

costs (maintenance and operations costs and facilities rents and leases costs) attributable to the general administrative offices. The

calculation of the plant services costs attributed to general administration and included in the pool is standardized and automated

using the percentage of salaries and benefits relating to general administration as proxy for the percentage of square footage

occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 7200-7700, goals 0000 and 9000) 2,312,432.00

2. Contracted general administrative positions not paid through payroll

a. Enter the costs, if any, of general administrative positions performing services ON SITE but paid through a

contract, rather than through payroll, in functions 7200-7700, goals 0000 and 9000, Object 5800.

b. If an amount is entered on Line A2a, provide the title, duties, and approximate FTE of each general

administrative position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities

1. Salaries and benefits paid through payroll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702)

(Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 54,891,195.72

C. Percentage of Plant Services Costs Attributable to General Administration

(Line A1 plus Line A2a, divided by Line B1; zero if negative) (See Part III, Lines A5 and A6) 4.21%

Part II - Adjustments for Employment Separation Costs

When an employee separates from service, the local educational agency (LEA) may incur costs associated with the separation in addition

to the employee's regular salary and benefits for the final pay period. These additional costs can be categorized as "normal" or "abnormal

or mass" separation costs.

Normal separation costs include items such as pay for accumulated unused leave or routine severance pay authorized by governing board

policy. Normal separation costs are not allowable as direct costs to federal programs, but are allowable as indirect costs. State programs

may have similar restrictions. Where federal or state program guidelines required that the LEA charge an employee's normal separation

costs to an unrestricted resource rather than to the restricted program in which the employee worked, the LEA may identify and enter

these costs on Line A for inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting from actions taken by an LEA to influence employees to terminate their

employment earlier than they normally would have. Abnormal or mass separation costs include retirement incentives such as a Golden

Handshake or severance packages negotiated to effect termination. Abnormal or mass separation costs may not be charged to federal

programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general

administrative functions included in the indirect cost pool, the LEA must identify and enter these costs on Line B for exclusion from the pool.

A. Normal Separation Costs (optional)

Enter any normal separation costs paid on behalf of employees of restricted state or federal programs that

were charged to an unrestricted resource (0000-1999) in funds 01, 09, and 62 with functions 1000-6999 or 8100-8400

rather than to the restricted program. These costs will be moved in Part III from base costs to the indirect cost pool.

Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required)

Enter any abnormal or mass separation costs paid on behalf of general administrative positions charged to

unrestricted resources (0000-1999) in funds 01, 09, and 62 with functions 7200-7700. These costs will be

moved in Part III from the indirect cost pool to base costs. If none, enter zero. 0.00



21 65417 0000000Form ICR


Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise)

A. Indirect Costs

1. Other General Administration, less portion charged to restricted resources or specific goals

(Functions 7200-7600, objects 1000-5999, minus Line B9) 2,432,932.00

2. Centralized Data Processing, less portion charged to restricted resources or specific goals

(Function 7700, objects 1000-5999, minus Line B10) 842,680.00 3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000-5999)

45,000.00 4. Staff Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000-5999)

0.00

5. Plant Maintenance and Operations (portion relating to general administrative offices only)

(Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 296,750.48

6. Facilities Rents and Leases (portion relating to general administrative offices only)

(Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00

7. Adjustment for Employment Separation Costs

a. Plus: Normal Separation Costs (Part II, Line A) 0.00

b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00

8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 3,617,362.48

9. Carry-Forward Adjustment (Part IV, Line F) 59,834.89

10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 3,677,197.37

B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 45,217,551.13

2. Instruction-Related Services (Functions 2000-2999, objects 1000-5999 except 5100) 8,488,461.00

3. Pupil Services (Functions 3000-3999, objects 1000-5999 except 5100) 5,169,138.00

4. Ancillary Services (Functions 4000-4999, objects 1000-5999 except 5100) 512,196.00

5. Community Services (Functions 5000-5999, objects 1000-5999 except 5100) 0.00

6. Enterprise (Function 6000, objects 1000-5999 except 5100) 0.00 7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 725,756.00 8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000-5999, minus Part III, Line A3) 0.00

9. Other General Administration (portion charged to restricted resources or specific goals only)

(Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600,

resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 21,823.00

10. Centralized Data Processing (portion charged to restricted resources or specific goals only)

(Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals

except 0000 and 9000, objects 1000-5999) 25,000.00

11. Plant Maintenance and Operations (all except portion relating to general administrative offices)

(Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 6,751,954.52

12. Facilities Rents and Leases (all except portion relating to general administrative offices)

(Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00

13. Adjustment for Employment Separation Costs

a. Less: Normal Separation Costs (Part II, Line A) 0.00

b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00

14. Adult Education (Fund 11, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 104,232.00

15. Child Development (Fund 12, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

16. Cafeteria (Funds 13 and 61, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 2,204,418.00

17. Foundation (Funds 19 and 57, functions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

18. Total Base Costs (Lines B1 through B12 and Lines B13b through B17, minus Line B13a) 69,220,529.65

C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment

(For information only - not for use when claiming/recovering indirect costs)

(Line A8 divided by Line B18) 5.23%

D. Preliminary Proposed Indirect Cost Rate

(For final approved fixed-with-carry-forward rate for use in 2015-16 see www.cde.ca.gov/fg/ac/ic)

(Line A10 divided by Line B18) 5.31%



21 65417 0000000Form ICR


Part IV - Carry-forward Adjustment

The carry-forward adjustment is an after-the-fact adjustment for the difference between indirect costs recoverable using the indirect

cost rate approved for use in a given year, and the actual indirect costs incurred in that year. The carry-forward adjustment eliminates

the need for LEAs to file amended federal reports when their actual indirect costs vary from the estimated indirect costs on which the

approved rate was based.

Where the ratio of indirect costs incurred in the current year is less than the estimated ratio of indirect costs on which the approved rate for

use in the current year was based, the carry-forward adjustment is limited by using either the approved rate times current year base costs,

or the highest rate actually used to recover costs from any program times current year base costs, if the highest rate used was less than

the approved rate. Rates used to recover costs from programs are displayed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 3,617,362.48

B. Carry-forward adjustment from prior year(s)

1. Carry-forward adjustment from the second prior year (337,187.58)

2. Carry-forward adjustment amount deferred from prior year(s), if any (230,013.13)

C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus (approved indirect

cost rate (4.32%) times Part III, Line B18); zero if negative 59,834.89

2. Over-recovery: Part III, Line A8, plus carry-forward adjustment from prior years, minus the lesser of

(approved indirect cost rate (4.32%) times Part III, Line B18) or (the highest rate used to

recover costs from any program (5%) times Part III, Line B18); zero if positive 0.00

D. Preliminary carry-forward adjustment (Line C1 or C2) 59,834.89

E. Optional allocation of negative carry-forward adjustment over more than one year

Where a negative carry-forward adjustment causes the proposed approved rate to fall below zero or would reduce the rate at which

the LEA could recover indirect costs to such an extent that it would cause the LEA significant fiscal harm, the LEA may request that

the carry-forward adjustment be allocated over more than one year. Where allocation of a negative carry-forward adjustment over more

than one year does not resolve a negative rate, the CDE will work with the LEA on a case-by-case basis to establish an approved rate.

Option 1. Preliminary proposed approved rate (Part III, Line D) if entire negative carry-forward

adjustment is applied to the current year calculation: not applicable

Option 2. Preliminary proposed approved rate (Part III, Line D) if one-half of negative carry-forward

adjustment is applied to the current year calculation and the remainder

is deferred to one or more future years: not applicable

Option 3. Preliminary proposed approved rate (Part III, Line D) if one-third of negative carry-forward

adjustment is applied to the current year calculation and the remainder

is deferred to one or more future years: not applicable

LEA request for Option 1, Option 2, or Option 3

1

F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if

Option 2 or Option 3 is selected) 59,834.89


Second Interim2014-15 Projected Year Totals

Exhibit A: Indirect Cost Rates Charged to Programs21 65417 0000000

Form ICR


Approved indirect cost rate: 4.32%

Highest rate used in any program: 5.00%

Note: In one or more resources, the rate used is greater than the approved rate.

Fund Resource

Eligible Expenditures(Objects 1000-5999except Object 5100)

Indirect Costs Charged(Objects 7310 and 7350)

RateUsed

01 3010 958,613.00 36,942.00 3.85%

01 3550 43,408.00 1,875.00 4.32%

01 4035 243,607.00 10,632.00 4.36%

01 4203 241,632.00 2,300.00 0.95%

01 6010 106,714.00 5,336.00 5.00%

01 6500 6,787,910.00 307,094.00 4.52%

01 7370 33,830.00 1,170.00 3.46%

01 9010 6,097,225.13 48,533.00 0.80%

61 5310 2,145,667.00 88,524.00 4.13%

Novato Unified

Marin County


General Fund

Multiyear Projections

Unrestricted

21 65417 0000000

Form MYPI

California Dept of Education

SACS Financial Reporting Software - 2014.2.0

File: mypi (Rev 02/25/2014) Page 1 Printed: 3/11/2015 12:02 PM

DescriptionObjectCodes

Projected YearTotals

(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2015-16Projection

(C)

%Change

(Cols. E-C/C)(D)

2016-17Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E;

current year - Column A - is extracted)

A. REVENUES AND OTHER FINANCING SOURCES

1. LCFF/Revenue Limit Sources 8010-8099 54,270,821.00 6.14% 57,605,385.00 2.91% 59,279,343.00

2. Federal Revenues 8100-8299 0.00 0.00% 0.00%

3. Other State Revenues 8300-8599 1,798,501.00 -29.33% 1,271,001.00 0.00% 1,271,001.00

4. Other Local Revenues 8600-8799 636,764.00 -29.33% 450,000.00 0.00% 450,000.00

5. Other Financing Sources

a. Transfers In 8900-8929 0.00 0.00% 0.00%

b. Other Sources 8930-8979 0.00 0.00% 0.00%

c. Contributions 8980-8999 (7,158,676.00) 5.00% (7,516,610.00) 5.00% (7,892,440.00)

6. Total (Sum lines A1 thru A5c) 49,547,410.00 4.57% 51,809,776.00 2.51% 53,107,904.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 27,352,918.00 27,623,213.00

b. Step & Column Adjustment 410,295.00 414,350.00

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (140,000.00) (20,000.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 27,352,918.00 0.99% 27,623,213.00 1.43% 28,017,563.00

2. Classified Salaries

a. Base Salaries 7,480,196.00 7,630,769.00


c. Cost-of-Living Adjustment

d. Other Adjustments

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 7,480,196.00 2.01% 7,630,769.00 2.01% 7,784,352.76

3. Employee Benefits 3000-3999 9,475,676.00 9.54% 10,379,771.00 7.89% 11,198,596.00

4. Books and Supplies 4000-4999 2,549,285.96 -21.55% 2,000,000.00 0.00% 2,000,000.00

5. Services and Other Operating Expenditures 5000-5999 3,876,590.04 2.00% 3,954,121.84 2.00% 4,033,204.28

6. Capital Outlay 6000-6999 1,203,199.00 -100.00% 0.00 0.00%

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 0.00%

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (502,406.00) 0.00% (502,406.00) 0.00% (502,406.00)

9. Other Financing Uses

a. Transfers Out 7600-7629 541,804.00 0.00% 541,804.00 0.00% 541,804.00

b. Other Uses 7630-7699 0.00 0.00% 0.00%

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 51,977,263.00 -0.67% 51,627,272.84 2.80% 53,073,114.04

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (2,429,853.00) 182,503.16 34,789.96

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 13,314,862.07 10,885,009.07 11,067,512.23

2. Ending Fund Balance (Sum lines C and D1) 10,885,009.07 11,067,512.23 11,102,302.19

3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 0.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00

2. Other Commitments 9760 0.00

d. Assigned 9780 4,174,714.00 4,174,714.00 4,174,714.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 2,282,102.07 2,216,589.00 2,258,156.00

2. Unassigned/Unappropriated 9790 4,428,193.00 4,676,209.23 4,669,432.19

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 10,885,009.07 11,067,512.23 11,102,302.19

Novato Unified

Marin County


General Fund


Unrestricted

21 65417 0000000

Form MYPI




DescriptionObjectCodes

Projected YearTotals

(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2015-16Projection

(C)

%Change

(Cols. E-C/C)(D)

2016-17Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 2,282,102.07 2,216,589.00 2,258,156.00

c. Unassigned/Unappropriated 9790 4,428,193.00 4,676,209.23 4,669,432.19

(Enter other reserve projections in Columns C and E for subsequent

years 1 and 2; current year - Column A - is extracted)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 6,710,295.07 6,892,798.23 6,927,588.19

F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

Certificated Salaries, other adjustments for 2015-16 net decrease of $140,000 due to reduction of 4.0 FTE ($240,000) plus payout off $100,000 retirement incentive (10 FTE x $30,000 =$300,000/paid over 3 years = $100,000). For 2016-17 net decreaseof $20,000 due to reduction of 2.0 FTE ($120,000) plus $100,000 retirement incentive.Decrease in supplies (object codes 4xxx) and equipment (6xxx) due to the removal of one-time expenditures and budgeted carryover

Certificated Salaries, other adjustments for 2015-16 net decrease of $140,000 due to reduction of 4.0 FTE ($240,000) plus payout off $100,000 retirement incentive (10 FTE x $30,000 =$300,000/paid over 3 years = $100,000). For 2016-17 net decreaseof $20,000 due to reduction of 2.0 FTE ($120,000) plus $100,000 retirement incentive.Decrease in supplies (object codes 4xxx) and equipment (6xxx) due to the removal of one-time expenditures and budgeted carryover

Novato Unified

Marin County


General Fund


Restricted

21 65417 0000000

Form MYPI




Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2015-16

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2016-17

Projection

(E)




1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00%

2. Federal Revenues 8100-8299 3,464,520.00 -14.85% 2,950,000.00 0.00% 2,950,000.00

3. Other State Revenues 8300-8599 703,317.00 -8.88% 640,864.00 0.00% 640,864.00

4. Other Local Revenues 8600-8799 10,548,457.13 -5.58% 9,960,364.00 0.00% 9,960,364.00


a. Transfers In 8900-8929 0.00 0.00% 0.00%

b. Other Sources 8930-8979 0.00 0.00% 0.00%

c. Contributions 8980-8999 7,158,676.00 5.00% 7,516,610.00 5.00% 7,892,440.00

6. Total (Sum lines A1 thru A5c) 21,874,970.13 -3.69% 21,067,838.00 1.78% 21,443,668.00



a. Base Salaries 6,757,633.00 6,857,717.00






a. Base Salaries 3,291,763.00 3,356,518.00







5. Services and Other Operating Expenditures 5000-5999 7,043,579.10 -21.91% 5,500,000.00 -9.09% 5,000,000.00

6. Capital Outlay 6000-6999 102,435.00 -100.00% 0.00%

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,420,177.00 2.00% 1,448,581.00 2.00% 1,477,552.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 413,882.00 0.00% 413,882.00 0.00% 413,882.00


a. Transfers Out 7600-7629 0.00 0.00% 0.00%

b. Other Uses 7630-7699 0.00 0.00% 0.00%

10. Other Adjustments (Explain in Section F below)

11. Total (Sum lines B1 thru B10) 24,092,806.13 -7.61% 22,259,011.00 -0.27% 22,198,745.00


(Line A6 minus line B11) (2,217,836.00) (1,191,173.00) (755,077.00)

D. FUND BALANCE


2. Ending Fund Balance (Sum lines C and D1) 2,259,894.79 1,068,721.79 313,644.79


a. Nonspendable 9710-9719 0.00

b. Restricted 9740 2,259,895.13 1,068,721.79 313,644.79

c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780


1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 (0.34) 0.00 0.00


(Line D3f must agree with line D2) 2,259,894.79 1,068,721.79 313,644.79

Novato Unified

Marin County


General Fund


Restricted

21 65417 0000000

Form MYPI




Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2015-16

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2016-17

Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve

projections in Columns C and E for subsequent years 1 and 2)


a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)

F. ASSUMPTIONS

Please provide below or on a separate attachment, the assumptions used to determine the projections for the first and

second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments

projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the

SACS Financial Reporting Software User Guide.

Novato Unified

Marin County


General Fund


Unrestricted/Restricted

21 65417 0000000

Form MYPI




Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2015-16

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2016-17

Projection

(E)




1. LCFF/Revenue Limit Sources 8010-8099 54,270,821.00 6.14% 57,605,385.00 2.91% 59,279,343.00

2. Federal Revenues 8100-8299 3,464,520.00 -14.85% 2,950,000.00 0.00% 2,950,000.00

3. Other State Revenues 8300-8599 2,501,818.00 -23.58% 1,911,865.00 0.00% 1,911,865.00

4. Other Local Revenues 8600-8799 11,185,221.13 -6.93% 10,410,364.00 0.00% 10,410,364.00


a. Transfers In 8900-8929 0.00 0.00% 0.00 0.00% 0.00

b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00

c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 71,422,380.13 2.04% 72,877,614.00 2.30% 74,551,572.00



a. Base Salaries 34,110,551.00 34,480,930.00



d. Other Adjustments (140,000.00) (20,000.00)



a. Base Salaries 10,771,959.00 10,987,287.00



d. Other Adjustments 0.00 0.00




5. Services and Other Operating Expenditures 5000-5999 10,920,169.14 -13.43% 9,454,121.84 -4.45% 9,033,204.28

6. Capital Outlay 6000-6999 1,305,634.00 -100.00% 0.00 0.00% 0.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 1,420,177.00 2.00% 1,448,581.00 2.00% 1,477,552.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (88,524.00) 0.00% (88,524.00) 0.00% (88,524.00)


a. Transfers Out 7600-7629 541,804.00 0.00% 541,804.00 0.00% 541,804.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 76,070,069.13 -2.87% 73,886,283.84 1.88% 75,271,859.04


(Line A6 minus line B11) (4,647,689.00) (1,008,669.84) (720,287.04)

D. FUND BALANCE


2. Ending Fund Balance (Sum lines C and D1) 13,144,903.86 12,136,234.02 11,415,946.98


a. Nonspendable 9710-9719 0.00 0.00 0.00

b. Restricted 9740 2,259,895.13 1,068,721.79 313,644.79

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 0.00 0.00 0.00

d. Assigned 9780 4,174,714.00 4,174,714.00 4,174,714.00


1. Reserve for Economic Uncertainties 9789 2,282,102.07 2,216,589.00 2,258,156.00

2. Unassigned/Unappropriated 9790 4,428,192.66 4,676,209.23 4,669,432.19


(Line D3f must agree with line D2) 13,144,903.86 12,136,234.02 11,415,946.98

Novato Unified

Marin County


General Fund


Unrestricted/Restricted

21 65417 0000000

Form MYPI




Description

Object

Codes

Projected Year

Totals

(Form 01I)

(A)

%

Change

(Cols. C-A/A)

(B)

2015-16

Projection

(C)

%

Change

(Cols. E-C/C)

(D)

2016-17

Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)

1. General Fund


b. Reserve for Economic Uncertainties 9789 2,282,102.07 2,216,589.00 2,258,156.00

c. Unassigned/Unappropriated 9790 4,428,193.00 4,676,209.23 4,669,432.19

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z (0.34) 0.00 0.00



b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

3. Total Available Reserves - by Amount (Sum lines E1 thru E2b) 6,710,294.73 6,892,798.23 6,927,588.19

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 8.82% 9.33% 9.20%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? No

b. If you are the SELPA AU and are excluding special

education pass-through funds:

1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections for

subsequent years 1 and 2 in Columns C and E) 0.00 0.00 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form AI, Estimated P-2 ADA column, lines A4, C1, and C2e; enter projections) 7,471.50 7,390.26 7,390.26

3. Calculating the Reserves

a. Expenditures and Other Financing Uses (Line B11) 76,070,069.13 73,886,283.84 75,271,859.04

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses

(Line F3a plus line F3b) 76,070,069.13 73,886,283.84 75,271,859.04

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 10 for calculation details) 3% 3% 3%

e. Reserve Standard - By Percent (Line F3c times F3d) 2,282,102.07 2,216,588.52 2,258,155.77

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00

g. Reserve Standard (Greater of Line F3e or F3f) 2,282,102.07 2,216,588.52 2,258,155.77

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES



No Child Left Behind Maintenance of Effort Expenditures21 65417 0000000

Form NCMOE

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: ncmoe (Rev 04/08/2014) Page 1 Printed: 3/11/2015 12:03 PM

Funds 01, 09, and 62

Section I - Expenditures Goals Functions Objects

2014-15Expenditures

A. Total state, federal, and local expenditures (all resources) All All 1000-7999 76,070,069.13

B. Less all federal expenditures not allowed for MOE

(Resources 3000-5999, except 3385) All All 1000-7999 3,559,919.00

C. Less state and local expenditures not allowed for MOE:

(All resources, except federal as identified in Line B)

1. Community Services All 5000-5999 1000-7999 0.00

2. Capital OutlayAll except7100-7199

All except5000-5999 6000-6999 1,305,634.00

3. Debt Service All 9100

5400-5450,5800, 7430-

7439 0.00

4. Other Transfers Out All 9200 7200-7299 0.00

5. Interfund Transfers Out All 9300 7600-7629 541,804.00

9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199

All except5000-5999,9000-9999 1000-7999 6,983.00

8. Tuition (Revenue, in lieu of expenditures, to approximatecosts of services for which tuition is received)

All All 8710 0.00

9. Supplemental expenditures made as a result of aPresidentially declared disaster

Manually entered. Must not includeexpenditures in lines B, C1-C8, D1, or

D2.

10. Total state and local expenditures not

allowed for MOE calculation

(Sum lines C1 through C9) 1,854,421.00

1000-7143,

D. Plus additional MOE expenditures: 7300-7439

1. Expenditures to cover deficits for food services(Funds 13 and 61) (If negative, then zero) All All

minus8000-8699 180,624.00

2. Expenditures to cover deficits for student body activitiesManually entered. Must not includeexpenditures in lines A or D1.

E. Total expenditures before adjustments

(Line A minus lines B and C10, plus lines D1 and D2) 70,836,353.13

F. Charter school expenditure adjustments (From Section IV) 0.00

G. Total expenditures subject to MOE (Line E plus Line F) 70,836,353.13




Form NCMOE


Section II - Expenditures Per ADA

2014-15Annual ADA/Exps. Per ADA

A. Average Daily Attendance(Form AI, Column C, sum of lines A4, C1, and C2e)*

7,471.50

B. Charter school ADA adjustments (From Section IV) 0.00

C. Adjusted total ADA (Lines A plus B) 7,471.50

D. Expenditures per ADA (Line I.G divided by Line II.C) 9,480.87

Section III - MOE Calculation (For data collection only. Finaldetermination will be done by CDE) Total Per ADA

A. Base expenditures (Preloaded expenditures extracted from prior yearUnaudited Actuals MOE calculation). (Note: If the prior year MOE was notmet, in its final determination, CDE will adjust the prior year base to 90percent of the preceding prior year amount rather than the actual prior yearexpenditure amount.) 62,976,757.32 8,337.051. Adjustment to base expenditure and expenditure per ADA amounts for

LEAs failing prior year MOE calculation (From Section V) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 62,976,757.32 8,337.05

B. Required effort (Line A.2 times 90%) 56,679,081.59 7,503.35

C. Current year expenditures (Line I.G and Line II.D) 70,836,353.13 9,480.87

D. MOE deficiency amount, if any (Line B minus Line C)

(If negative, then zero) 0.00 0.00

E. MOE determination

(If one or both of the amounts in line D are zero, the MOE requirement MOE Metis met; if both amounts are positive, the MOE requirement is not met. Ifeither column in Line A.2 or Line C equals zero, the MOE calculation isincomplete.)

F. MOE deficiency percentage, if MOE not met; otherwise, zero

(Line D divided by Line B)

(Funding under NCLB covered programs in FY 2016-17 may

be reduced by the lower of the two percentages) 0.00% 0.00%

*Interim Periods - Annual ADA not available from Form AI. For your convenience, Projected Year Totals Estimated P-2 ADA is extracted. Manual adjustment may be required to reflect estimated Annual ADA.




Form NCMOE


SECTION IV - Detail of Charter School Adjustments (used in Section I, Line F and Section II, Line B)

Charter School Name/Reason for AdjustmentExpenditureAdjustment ADA Adjustment

Total charter school adjustments 0.00 0.00

SECTION V - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1)

Description of AdjustmentsTotal

ExpendituresExpendituresPer ADA

Total adjustments to base expenditures 0.00 0.00



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

21 65417 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: siai (Rev 04/10/2013) Page 1 of 2 Printed: 3/11/2015 12:04 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

Description

Transfers In

5750

Transfers Out

5750

Transfers In

7350

Transfers Out

7350

Transfers In

8900-8929

Transfers Out

7600-7629

Other Funds

9310

Other Funds

9610

01I GENERAL FUND

Expenditure Detail 1,168.00 0.00 0.00 (88,524.00)

Other Sources/Uses Detail 0.00 541,804.00

Fund Reconciliation

09I CHARTER SCHOOLS SPECIAL REVENUE FUND

Expenditure Detail 0.00 0.00 0.00 0.00

Other Sources/Uses Detail 0.00 0.00

Fund Reconciliation

10I SPECIAL EDUCATION PASS-THROUGH FUND

Expenditure Detail

Other Sources/Uses Detail

Fund Reconciliation

11I ADULT EDUCATION FUND


Other Sources/Uses Detail 72,750.00 0.00

Fund Reconciliation

12I CHILD DEVELOPMENT FUND



Fund Reconciliation

13I CAFETERIA SPECIAL REVENUE FUND



Fund Reconciliation

14I DEFERRED MAINTENANCE FUND

Expenditure Detail 0.00 0.00


Fund Reconciliation

15I PUPIL TRANSPORTATION EQUIPMENT FUND



Fund Reconciliation

17I SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL OUTLAY

Expenditure Detail


Fund Reconciliation

18I SCHOOL BUS EMISSIONS REDUCTION FUND



Fund Reconciliation

19I FOUNDATION SPECIAL REVENUE FUND


Other Sources/Uses Detail 0.00

Fund Reconciliation

20I SPECIAL RESERVE FUND FOR POSTEMPLOYMENT BENEFITS

Expenditure Detail


Fund Reconciliation

21I BUILDING FUND



Fund Reconciliation

25I CAPITAL FACILITIES FUND



Fund Reconciliation

30I STATE SCHOOL BUILDING LEASE/PURCHASE FUND



Fund Reconciliation

35I COUNTY SCHOOL FACILITIES FUND



Fund Reconciliation

40I SPECIAL RESERVE FUND FOR CAPITAL OUTLAY PROJECTS



Fund Reconciliation

49I CAP PROJ FUND FOR BLENDED COMPONENT UNITS



Fund Reconciliation

51I BOND INTEREST AND REDEMPTION FUND

Expenditure Detail


Fund Reconciliation

52I DEBT SVC FUND FOR BLENDED COMPONENT UNITS

Expenditure Detail


Fund Reconciliation

53I TAX OVERRIDE FUND

Expenditure Detail


Fund Reconciliation

56I DEBT SERVICE FUND

Expenditure Detail


Fund Reconciliation

57I FOUNDATION PERMANENT FUND



Fund Reconciliation

61I CAFETERIA ENTERPRISE FUND

Expenditure Detail 0.00 (1,894.00) 88,524.00 0.00


Fund Reconciliation



SUMMARY OF INTERFUND ACTIVITIESFOR ALL FUNDS

21 65417 0000000Form SIAI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: siai (Rev 04/10/2013) Page 2 of 2 Printed: 3/11/2015 12:04 PM

Direct Costs - Interfund Indirect Costs - Interfund Interfund Interfund Due From Due To

Description

Transfers In

5750

Transfers Out

5750

Transfers In

7350

Transfers Out

7350

Transfers In

8900-8929

Transfers Out

7600-7629

Other Funds

9310

Other Funds

9610

62I CHARTER SCHOOLS ENTERPRISE FUND



Fund Reconciliation

63I OTHER ENTERPRISE FUND



Fund Reconciliation

66I WAREHOUSE REVOLVING FUND



Fund Reconciliation

67I SELF-INSURANCE FUND



Fund Reconciliation

71I RETIREE BENEFIT FUND

Expenditure Detail


Fund Reconciliation

73I FOUNDATION PRIVATE-PURPOSE TRUST FUND



Fund Reconciliation

76I WARRANT/PASS-THROUGH FUND

Expenditure Detail


Fund Reconciliation

95I STUDENT BODY FUND

Expenditure Detail


Fund Reconciliation

TOTALS 1,894.00 (1,894.00) 88,524.00 (88,524.00) 541,804.00 541,804.00



School District Criteria and Standards Review21 65417 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2014.2.0File: csi (Rev 06/17/2014) Page 1 of 26 Printed: 3/11/2015 12:05 PM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more thantwo percent since first interim projections.

District's ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Second Interim Projected Year Totals data should be entered for allfiscal years.

LCFF Revenue (Funded) ADA

First Interim Second Interim

Projected Year Totals Projected Year Totals

(Form 01CSI, Item 1A)

Fiscal Year Percent Change Status

Current Year (2014-15) 7,617.26 7,619.25 0.0% Met

1st Subsequent Year (2015-16) 7,524.72 7,533.88 0.1% Met

2nd Subsequent Year (2016-17) 7,475.30 7,453.68 -0.3% Met

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a. STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:

(required if NOT met)




Form 01CSI


2. CRITERION: Enrollment

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincefirst interim projections.

District's Enrollment Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years.

Enrollment


Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change Status

Current Year (2014-15) 7,747 7,762 0.2% Met

1st Subsequent Year (2015-16) 7,696 7,675 -0.3% Met

2nd Subsequent Year (2016-17) 7,593 7,675 1.1% Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequentfiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years.

P-2 ADA

Unaudited Actuals Enrollment

(Form A, Lines 3, 6, and 25) CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4, C1, and C2e) (Form 01CSI, Item 3A) of ADA to Enrollment

Third Prior Year (2011-12) 7,464 7,999 93.3%

Second Prior Year (2012-13) 7,517 8,049 93.4%

First Prior Year (2013-14) 7,554 7,819 96.6%

Historical Average Ratio: 94.4%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 94.9%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: If Form MYPI exists, Estimated P-2 ADA data for the two subsequent years will be extracted; if not, enter Estimated P-2 ADA data in the first column. All other data areextracted.

Estimated P-2 ADA Enrollment

(Form AI, Lines A4, C1, and C2e) CBEDS/Projected

Fiscal Year (Form MYPI, Line F2) (Criterion 2, Item 2A) Ratio of ADA to Enrollment Status

Current Year (2014-15) 7,472 7,762 96.3% Not Met

1st Subsequent Year (2015-16) 7,390 7,675 96.3% Not Met

2nd Subsequent Year (2016-17) 7,390 7,675 96.3% Not Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio exceeds the standard in any of the current year or two subsequent fiscal years. Provide reasons why the projectedratio exceeds the district's historical average ratio by more than 0.5%.

Explanation:


The 2011-12 and 2012-13 CBEDS data in section 3B includes enrollment attributed to Novato Charter School (NCS). ADA attributed to NCS isreported separately from NUSD. The historical ratio of ADA to enrollment is as follows: 2011-12 (7,464 P-2 ADA /7,753 CBEDS = 96.27%), 2012-13(7,517 P-2 ADA/7,803 CBEDS = 96.34%), 2013-14 (7,554 P-2 ADA/7,819 CBEDS = 96.61%). The District's ADA to Enrollment Standard (historicalaveraged ratio plus .5%) is 96.91%. Line 3B should show that the standard is met in all three fiscal years.




Form 01CSI


4. CRITERION: LCFF Revenue

STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percentsince first interim projections.

District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0%

4A. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the twosubsequent years.

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)


Fiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status

Current Year (2014-15) 55,085,684.00 55,021,550.00 -0.1% Met

1st Subsequent Year (2015-16) 55,876,999.00 57,605,385.00 3.1% Not Met

2nd Subsequent Year (2016-17) 57,521,085.00 59,279,343.00 3.1% Not Met

4B. Comparison of District LCFF Revenue to the Standard


1a. STANDARD NOT MET - Projected LCFF revenue has changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation:


Projected GAP funding at the First Interim reporting period were 20.68% and 25.48% in 2015-16 and 2016-17; current GAP funding is estimated at32.19% and 11% for 2015-16 and 2016-17.




Form 01CSI


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent or the district's required reserves percentage.

It is likely that for many districts the 2014-15 and 2015-16 change from the historical average ratio will exceed the standard because certain revenuesthat were restricted prior to the LCFF are now unrestricted within the LCFF.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

Unaudited Actuals - Unrestricted

(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2011-12) 35,953,232.69 39,973,493.24 89.9%

Second Prior Year (2012-13) 37,614,081.21 41,592,410.19 90.4%

First Prior Year (2013-14) 40,234,572.45 44,989,378.22 89.4%

Historical Average Ratio: 89.9%

Current Year 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

District's Reserve Standard Percentage

(Criterion 10B, Line 4) 3.0% 3.0% 3.0%

District's Salaries and Benefits Standard

(historical average ratio, plus/minus the

greater of 3% or the district's reserve

standard percentage): 86.9% to 92.9% 86.9% to 92.9% 86.9% to 92.9%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for CurrentYear are extracted.

Projected Year Totals - Unrestricted

(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) of Unrestricted Salaries and Benefits

Fiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Current Year (2014-15) 44,308,790.00 51,435,459.00 86.1% Not Met

1st Subsequent Year (2015-16) 45,633,753.00 51,085,468.84 89.3% Met

2nd Subsequent Year (2016-17) 47,000,511.76 52,531,310.04 89.5% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD NOT MET - Projected ratio of unrestricted salary and benefit costs to total unrestricted expenditures has changed by more than the standard in any of the current year ortwo subsequent fiscal years. Provide reasons why the change(s) exceed the standard and a description of the methods and assumptions used in projecting salaries and benefits.

Explanation:


On July 15, 2014 the board authorized $1,064,000 for the Wi-Fi infrastructure project, which is a one-time cost to the General Fund. For 2015-16 and2016-17, the MYP does not include this cost. The ratio between salaries/benefits and total expenditures excluding this one-time cost for 2014-15 is87.96%; and is within the standard.




Form 01CSI


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interimprojections.

Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.


Projected Year Totals Projected Year Totals Change Is Outside

Object Range / Fiscal Year (Form 01CSI, Item 6A) (Fund 01) (Form MYPI) Percent Change Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)

Current Year (2014-15) 3,360,061.00 3,464,520.00 3.1% No

1st Subsequent Year (2015-16) 2,950,000.00 2,950,000.00 0.0% No

2nd Subsequent Year (2016-17) 2,950,000.00 2,950,000.00 0.0% No

Explanation:

(required if Yes)

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)

Current Year (2014-15) 2,466,199.00 2,501,818.00 1.4% No



Explanation:

(required if Yes)

Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)

Current Year (2014-15) 10,784,039.13 11,185,221.13 3.7% No



Explanation:

(required if Yes)

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)

Current Year (2014-15) 4,787,620.79 4,677,181.27 -2.3% No



Explanation:

(required if Yes)

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)

Current Year (2014-15) 10,279,448.34 10,920,169.14 6.2% Yes



Explanation:

(required if Yes)

Inclusion of 2013-14 carryover and the reallocation of school site/.department budgets. Special Ed program costs have increased fromt the 1st Intermreporting period due to $133,500 agreed upon settlement,$59,000 in legal fees and $234,230 coveringNPA, NPS and residential placement costs.Additionally, $113,682 in local donations were receivd and budgeted within the 5XXX object codes.




Form 01CSI


6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.


Object Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)

Current Year (2014-15) 16,610,299.13 17,151,559.13 3.3% Met



Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)

Current Year (2014-15) 15,067,069.13 15,597,350.41 3.5% Met



6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.

1a. STANDARD MET - Projected total operating revenues have not changed since first interim projections by more than the standard for the current year and two subsequent fiscalyears.

Explanation:

Federal Revenue

(linked from 6A

if NOT met)

Explanation:

Other State Revenue

(linked from 6A

if NOT met)

Explanation:

Other Local Revenue

(linked from 6A

if NOT met)

1b. STANDARD MET - Projected total operating expenditures have not changed since first interim projections by more than the standard for the current year and two subsequent fiscalyears.

Explanation:

Books and Supplies

(linked from 6A

if NOT met)

Explanation:

Services and Other Exps

(linked from 6A

if NOT met)




Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since budget adoption in the projected contributions for facilities maintenance funding as requiredpursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for their normallife in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 as modified by Section 17070.766 and amendedby SB 70 (Chapter 7, Statutes of 2011), effective 2008-09 through 2014-15 - Ongoing and Major Maintenance/Restricted Maintenance Account(OMMA/RMA)

NOTE: SB 70 (Chapter 7, Statutes of 2011) extends EC Section 17070.766 from 2008-09 through 2014-15. EC Section 17070.766 reduced the contributions required by EC Section17070.75 from 3 percent to 1 percent. Therefore, the calculation in this section has been revised accordingly for that period.

DATA ENTRY: Budget Adoption and First Interim data that exist will be extracted; otherwise, enter Budget Adoption and First Interim data into lines 1 and 2 as applicable. All other data areextracted.

Budget Adoption Second Interim Contribution

1% Required Projected Year Totals

Minimum Contribution (Fund 01, Resource 8150,

(Form 01CSI, Item 7, Line 1) Objects 8900-8999) Status

1. OMMA/RMA Contribution 704,586.63 1,442,960.00 Met

2. First Interim Contribution (information only) 1,442,960.00

(Form 01CSI, First Interim, Criterion 7, Line 1)

If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Green School Facilities Act of 1998)

Exempt (due to district's small size [EC Section 17070.75 (b)(2)(D)])

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)




Form 01CSI


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

¹Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties andthe Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund forOther Than Capital Outlay Projects. Available reserves will be reduced by any negative endingbalances in restricted resources in the General Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.


(2014-15) (2015-16) (2016-17)

District's Available Reserve Percentages (Criterion 10C, Line 9) 8.8% 9.3% 9.2%

District's Deficit Spending Standard Percentage Levels

(one-third of available reserve percentage): 2.9% 3.1% 3.1%

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.

Projected Year Totals

Net Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level

(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status

Current Year (2014-15) (2,429,853.00) 51,977,263.00 4.7% Not Met

1st Subsequent Year (2015-16) 182,503.16 51,627,272.84 N/A Met

2nd Subsequent Year (2016-17) 34,789.96 53,073,114.04 N/A Met

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits areeliminated or are balanced within the standard.

Explanation:


Deficit spending is due to fully including/budgeting for 2013-14 school/department carryover. Additionally, $561,313 of WI-FI project cost is coming outof the ending fund balance (a one-time cost).




Form 01CSI


9. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund Balance

General Fund

Projected Year Totals

Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status

Current Year (2014-15) 13,144,903.86 Met

1st Subsequent Year (2015-16) 12,136,234.02 Met

2nd Subsequent Year (2016-17) 11,415,946.98 Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard


1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:


B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash Balance

General Fund

Fiscal Year (Form CASH, Line F, June Column) Status

Current Year (2014-15) 8,469,229.01 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard


1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation:





Form 01CSI


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied to total expenditures and other financing uses³:

Percentage Level District ADA

5% or $64,000 (greater of) 0 to 300

4% or $64,000 (greater of) 301 to 1,0003% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Reserve for Economic Uncertainties and theUnassigned/Unappropriated accounts in the General Fund and Special Reserve Fund for Other ThanCapital Outlay Projects. Available reserves will be reduced by any negative ending balances in restrictedresources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.


(2014-15) (2015-16) (2016-17)

District Estimated P-2 ADA (Criterion 3, Item 3B) 7,472 7,390 7,390

District's Reserve Standard Percentage Level: 3% 3% 3%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enterdata for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

b. Special Education Pass-through Funds

(Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223) 0.00 0.00 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 76,070,069.13 73,886,283.84 75,271,859.04

2. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 0.00 0.00 0.00

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 76,070,069.13 73,886,283.84 75,271,859.04

4. Reserve Standard Percentage Level 3% 3% 3%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 2,282,102.07 2,216,588.52 2,258,155.77

6. Reserve Standard - by Amount

($64,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.00

7. District's Reserve Standard

(Greater of Line B5 or Line B6) 2,282,102.07 2,216,588.52 2,258,155.77




Form 01CSI


10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Current Year

Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(Unrestricted resources 0000-1999 except Line 4) (2014-15) (2015-16) (2016-17)

1. General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYPI, Line E1b) 2,282,102.07 2,216,589.00 2,258,156.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 4,428,193.00 4,676,209.23 4,669,432.19

4. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) (0.34) 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements

(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYPI, Line E2b) 0.00 0.00 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00 0.00 0.00

8. District's Available Reserve Amount

(Lines C1 thru C7) 6,710,294.73 6,892,798.23 6,927,588.19

9. District's Available Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 8.82% 9.33% 9.20%

District's Reserve Standard

(Section 10B, Line 7): 2,282,102.07 2,216,588.52 2,258,155.77

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,

state compliance reviews) that have occurred since first interim projections that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that have

changed since first interim projections by more than five percent? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?

(Refer to Education Code Section 42603) No

1b. If Yes, identify the interfund borrowings:

Possible, temporary borrowing may occur within the FANS fund, this would be due to delays in federal reimbursements

S4. Contingent Revenues

1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years

contingent on reauthorization by the local government, special legislation, or other definitive act

(e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:




Form 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.

Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget.

District's Contributions and Transfers Standard:-5.0% to +5.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. EnterSecond Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the Second Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;all other data will be calculated.

First Interim Second Interim Percent

Description / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted General Fund

(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2014-15) (7,093,033.00) (7,158,676.00) 0.9% 65,643.00 Met

1st Subsequent Year (2015-16) (7,447,688.00) (7,516,610.00) 0.9% 68,922.00 Met

2nd Subsequent Year (2016-17) (7,820,072.00) (7,892,440.00) 0.9% 72,368.00 Met

1b. Transfers In, General Fund *

Current Year (2014-15) 0.00 0.00 0.0% 0.00 Met

1st Subsequent Year (2015-16) 0.00 0.00 0.0% 0.00 Met

2nd Subsequent Year (2016-17) 0.00 0.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *

Current Year (2014-15) 541,804.00 541,804.00 0.0% 0.00 Met

1st Subsequent Year (2015-16) 541,804.00 541,804.00 0.0% 0.00 Met

2nd Subsequent Year (2016-17) 541,804.00 541,804.00 0.0% 0.00 Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since first interim projections that may impactthe general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d.

1a. MET - Projected contributions have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:


1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:





Form 01CSI


1c. MET - Projected transfers out have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.

Explanation:


1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.

Project Information:

(required if YES)




Form 01CSI


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: If First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter allother data, as applicable.

1. a. Does your district have long-term (multiyear) commitments?

(If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred

since first interim projections? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

# of Years SACS Fund and Object Codes Used For: Principal Balance

Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2014

Capital Leases

Certificates of Participation

General Obligation Bonds 16 Fund 51 7439 83,174,362

Supp Early Retirement Program

State School Building Loans

Compensated Absences 1 Fund 01 2XXX 374,417

Other Long-term Commitments (do not include OPEB):

TOTAL: 83,548,779

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16) (2016-17)

Annual Payment Annual Payment Annual Payment Annual Payment

Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 20,986 34,253 0 0

Certificates of Participation 0 0

General Obligation Bonds 6,160,638 6,451,510 6,749,480 7,070,705

Supp Early Retirement Program 100,000 100,000 100,000

State School Building Loans

Compensated Absences 23,951

Other Long-term Commitments (continued):

Total Annual Payments: 6,181,624 6,609,714 6,849,480 7,170,705

Has total annual payment increased over prior year (2013-14)? Yes Yes Yes




Form 01CSI


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. Yes - Annual payments for long-term commitments have increased in one or more of the current or two subsequent fiscal years. Explain how the increase in annual payments will befunded.

Explanation:

(Required if Yes

to increase in total

annual payments)

General Obligation payments are an expense of the Novato taxpayers.

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.

Explanation:

(Required if Yes)




Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.

1. a. Does your district provide postemployment benefits

other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities?

No

c. If Yes to Item 1a, have there been changes since

first interim in OPEB contributions?

No

First Interim

2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim

a. OPEB actuarial accrued liability (AAL) 802,100.00 802,100.00

b. OPEB unfunded actuarial accrued liability (UAAL) 802,100.00 802,100.00

c. Are AAL and UAAL based on the district's estimate or an

actuarial valuation? Actuarial Actuarial

d. If based on an actuarial valuation, indicate the date of the OPEB valuation. Oct 09, 2013 Oct 09, 2013

3. OPEB Contributions

a. OPEB annual required contribution (ARC) per actuarial valuation or Alternative First Interim

Measurement Method (Form 01CSI, Item S7A) Second Interim

Current Year (2014-15) 96,000.00 89,700.00

1st Subsequent Year (2015-16) 96,000.00 89,700.00

2nd Subsequent Year (2016-17) 96,000.00 89,700.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund)

(Funds 01-70, objects 3701-3752)

Current Year (2014-15) 90,000.00 90,000.00



c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount)

Current Year (2014-15) 90,000.00 9,000.00



d. Number of retirees receiving OPEB benefits

Current Year (2014-15) 53 53

1st Subsequent Year (2015-16) 51 51

2nd Subsequent Year (2016-17) 49 49

4. Comments:




Form 01CSI


S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.

1. a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4)

Yes

b. If Yes to item 1a, have there been changes since first interim in self-insurance liabilities?

No

c. If Yes to item 1a, have there been changes since first interim in self-insurance contributions?

No

First Interim

2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim

a. Accrued liability for self-insurance programs 0.00 0.00

b. Unfunded liability for self-insurance programs 0.00 0.00

3. Self-Insurance Contributions First Interim

a. Required contribution (funding) for self-insurance programs (Form 01CSI, Item S7B) Second Interim

Current Year (2014-15) premiums only premiums only

1st Subsequent Year (2015-16) premiums only premiums only

2nd Subsequent Year (2016-17) premiums only premiums only

b. Amount contributed (funded) for self-insurance programs

Current Year (2014-15) 75,000.00 premiums only

1st Subsequent Year (2015-16) 75,000.00 premiums only

2nd Subsequent Year (2016-17) 75,000.00 premiums only

4. Comments:




Form 01CSI


S8. Status of Labor Agreements

Analyze the status of employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided as partof previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date ofthe required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded in futurefiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide thecounty office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of thedistrict governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of first interim projections? Yes

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations

Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2013-14) (2014-15) (2015-16) (2016-17)

Number of certificated (non-management) full-time-equivalent (FTE) positions 413.2 419.8 415.8 413.8

1a. Have any salary and benefit negotiations been settled since first interim projections? n/a

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7. No

Negotiations Settled Since First Interim Projections

2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2014-15) (2015-16) (2016-17)

Is the cost of salary settlement included in the interim and multiyear

projections (MYPs)?

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:




Form 01CSI


Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits


(2014-15) (2015-16) (2016-17)

7. Amount included for any tentative salary schedule increases


Certificated (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)

1. Are costs of H&W benefit changes included in the interim and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements NegotiatedSince First Interim Projections

Are any new costs negotiated since first interim projections for prior yearsettlements included in the interim?

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:


Certificated (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the interim and MYPs?

2. Cost of step & column adjustments

3. Percent change in step & column over prior year


Certificated (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

1. Are savings from attrition included in the budget and MYPs?

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Certificated (Non-management) - OtherList other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses,etc.):




Form 01CSI


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting Period

Were all classified labor negotiations settled as of first interim projections?

If Yes, complete number of FTEs, then skip to section S8C. Yes

If No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations


(2013-14) (2014-15) (2015-16) (2016-17)

Number of classified (non-management)FTE positions 239.5 239.5 239.5 239.5

1a. Have any salary and benefit negotiations been settled since first interim projections? n/a

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.


1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7. No


2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:


(2014-15) (2015-16) (2016-17)


projections (MYPs)?

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:




(2014-15) (2015-16) (2016-17)





Form 01CSI



Classified (Non-management) Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)





Classified (Non-management) Prior Year Settlements NegotiatedSince First Interim

Are any new costs negotiated since first interim for prior year settlementsincluded in the interim?

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:


Classified (Non-management) Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the interim and MYPs?


3. Percent change in step & column over prior year


Classified (Non-management) Attrition (layoffs and retirements) (2014-15) (2015-16) (2016-17)

1. Are savings from attrition included in the interim and MYPs?

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Classified (Non-management) - OtherList other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):




Form 01CSI


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period

Were all managerial/confidential labor negotiations settled as of first interim projections? Yes

If Yes or n/a, complete number of FTEs, then skip to S9.

If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations


(2013-14) (2014-15) (2015-16) (2016-17)

Number of management, supervisor, andconfidential FTE positions 45.6 45.6 45.6 45.6

1a. Have any salary and benefit negotiations been settled since first interim projections?

If Yes, complete question 2. n/a


1b. Are any salary and benefit negotiations still unsettled? No

If Yes, complete questions 3 and 4.



(2014-15) (2015-16) (2016-17)


projections (MYPs)?

Total cost of salary settlement

Change in salary schedule from prior year(may enter text, such as "Reopener")




(2014-15) (2015-16) (2016-17)


Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent Year

Health and Welfare (H&W) Benefits (2014-15) (2015-16) (2016-17)






Step and Column Adjustments (2014-15) (2015-16) (2016-17)

1. Are step & column adjustments included in the budget and MYPs?


3. Percent change in step and column over prior year


Other Benefits (mileage, bonuses, etc.) (2014-15) (2015-16) (2016-17)

1. Are costs of other benefits included in the interim and MYPs?

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year




Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fund

balance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report foreach fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.




Form 01CSI


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, butmay alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with a

negative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, No

are used to determine Yes or No)

A2. Is the system of personnel position control independent from the payroll system?

No

A3. Is enrollment decreasing in both the prior and current fiscal years?

No

A4. Are new charter schools operating in district boundaries that impact the district's

enrollment, either in the prior or current fiscal year? No

A5. Has the district entered into a bargaining agreement where any of the current

or subsequent fiscal years of the agreement would result in salary increases that No

are expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current or

retired employees? No

A7. Is the district's financial system independent of the county office system?

Yes

A8. Does the district have any reports that indicate fiscal distress pursuant to Education

Code Section 42127.6(a)? (If Yes, provide copies to the county office of education.) No

A9. Have there been personnel changes in the superintendent or chief business

official positions within the last 12 months? No

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:

(optional)

End of School District Second Interim Criteria and Standards Review

NO V A T O UN I F I E D SC H O O L DI S T R I C T Business ... · 3/17/2015 · NO V A T O UN I F...

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